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

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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. The current Comprehensive Plan can be accessed via: https://jamescitycountyva.gov/489/2035-Comprehensive-Plan

In addition, the County is in the process of developing its next Comprehensive Plan, Engage 2045, which is in a scenario and model building phase. Implementation of the new Comprehensive Plan is scheduled to occur in 2021.

Planning Elements: Demographics - Through the study of demographics, the statistical data that documents our historic past helps us to understand our people and to plan for the future. Population Needs - By building upon the existing framework of youth and senior services, James City County will be better able to meet the rising demands for all segments of our changing population. Housing - Presents the different factors affecting housing in James City County including the number, type, and conditions of existing units, household income, housing affordability, the current state of homelessness and senior housing needs. Economic Development - Continues to develop economic development strategies and policies which are sound and comprehensive in scope. Environment - Recognizing the value in its natural resources, the County has endeavored to better understand these resources and has successfully worked with the community to employ practices to minimize impacts and protect resources. Community Character - The County has taken many positive steps over the years toward shaping future development and continues to be sensitive to the many characteristics that already exist. Parks and Recreation - The establishment of parks and recreational opportunities is vital to the creation of a sustainable and healthy community. Public Facilities - Five major categories: public education, public safety, public health, general County government, and public utilities. Transportation - Actively manages these facilities and services to maintain their quality and optimize their capacities. Land Use - Expressed in the community’s land use policies, translated into its land use map, and supported through its goals, strategies, and actions. Land Use Map Descriptions and Development Standards - Land Use Map descriptions define the Land Use Map designations and assist in interpreting the intent of the Comprehensive Plan. These descriptions are to be used in conjunction with the Land Use Development Standards and Land Use Map of the Comprehensive Plan when considering any development proposal affecting areas within the County.

Page V COUNTY PROFILE

2035 Strategic Plan The County’s Strategic Plan was predicated on achieving the County vision set out in its Comprehensive Plan - Toward 2035: Leading the Way. James City County’s 2035 Strategic Plan is the County’s guidebook for future investments, the provision of public services and facilities and County work plans for the next 20 years. This plan sets out priorities to be incorporated into future County budgets and Capital Improvement Programs (CIP), as well as new initiatives undertaken by County departments.

The Strategic Plan can be accessed via: https://jamescitycountyva.gov/2708/Strategic-Plan

Goals: Sustainable Long-Term Water Supply - James City County will provide an adequate, potable, long-term water supply that is financially sustainable for the County’s current and future residents and businesses. Modern Infrastructure, Facilities, and Technology Systems - James City County will undertake strategic investments to modernize infrastructure, community facilities, public education, and technology to enhance the quality of life provided to its residents, address the changing needs of its aging population and improve the prospects for growing and new businesses. These investments will be funded using sustainable approaches that will maintain the fiscal health of the County. Expanding and Diversifying Local Economy - James City County will support the expansion and diversification of the local economy by providing the regulatory framework to support business development, by undertaking economic development marketing and recruitment efforts, by fostering the development and expansion of businesses, and by supporting strategies to facilitate the development of affordable workforce housing. Protected Community Character and an Enhanced Built Environment - James City County’s unique historic assets, natural environment, rural character, hometown feel, and attractive developments will be protected and maintained over time. Community corridors and older developed centers and neighborhoods will be enhanced and revitalized. Exceptional Public Services - James City County will provide an exceptional quality of life to its residents by focusing on the provision of public services that meet the needs of a changing population, and by providing clear and transparent communication about County efforts and actions. The County will do this by maintaining a safe environment for its residents, improving services to the County’s aging population, enhancing parks and recreational offerings, supporting strategies to facilitate the development of affordable housing for seniors and special needs populations, providing effective assistance to the County’s underserved populations, and improving County communications. High Quality Education - James City County will support high quality education by focusing primarily on its core fiscal responsibility of funding high quality public schools through joint facility planning efforts with WJCC, and by collaborating on opportunities to support other education efforts in the County. Fiscally Efficient Government - James City County will manage government finances using sound fiscal management practices to ensure short-term and long-term funding strategies for future investments. These investments will be funded using sustainable approaches that will maintain the fiscal health of the County.

Page VI COUNTY PROFILE Mission…

We work in partnership with all citizens to achieve a quality community.

We Value…

Integrity

Earning confidence and respect by aligning our values, words, and actions. Being respectful, honest, ethical and trustworthy. Following through on commitments.

Collaboration

Making better decisions by building partnerships and sharing knowledge and resources. Involving diverse people and inviting different perspectives. Communicating openly and effectively.

Excellence

Providing outstanding customer service by striving to be the best in everything we do. Doing the right things well. Being responsive, flexible, creative, and open to change. Being a continuous leader.

Stewardship

Improving our quality of life by safeguarding and enhancing the resources entrusted to us. Learning from the past as we look forward. Meeting the needs of the present without compromising the future. Valuing the public and the resources they have entrusted to our care.

Transparency!! There Are So Many Ways to Stay Engaged with James City County!

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Page VII Budget Overview James City County, VA

Budget Overview The County Administrator annually proposes, and the Board of Supervisors adopts, a budget or financial plan for the upcoming year in which the revenues available (including any available fund balance from prior years) match or exceed the projected expenditures.

Budget Process The budgetary process at James City County involves intensive procedures and covers a time span of many months. The process conforms to Title 15.2 of the Code of Virginia.

Month Activity • Capital Improvements Program (CIP) Project & Capital Maintenance forms are released to departments and agencies. September • Preliminary meetings with departments are held with Departments of Financial and Management Services (FMS) and Human Resources to discuss anticipated requests.

October • Personnel forms are released to departments.

• Budget preparation manual is released to departments. • Outside agency request forms are released to agencies. December • CIP Project & Capital Maintenance requests are due from departments and agencies. • Personnel requests are due from departments.

• Pre-budget Public Hearing is held. • Outside agency funding requests are due. • Departmental budget requests are submitted for review by FMS and County January Administration. • Human Resources and FMS complete review of position requests and review those requests with the County Administrator. • Pre-budget Work Session is held.

• Revenue forecasts are reviewed and calculation of contribution to the School Division February for the next fiscal year is reviewed. • School Superintendent presents a budget request to the School Board.

• Final decisions and adjustments are made by County Administration. • Final Proposed Budget document is prepared, including County Administrator's March Message. • Proposed Budget is released to Board of Supervisors, press and the public.

• Work sessions and budget public hearing are held. April-May • Budget adoption and establishment of tax rates are done.

• Adopted Budget document is made available to the public and staff for the start of the July fiscal year.

Page VIII Budget Overview James City County, VA

Budget Overview Budgetary Basis Budgets are prepared for all funds with the exception of Trust and Agency Funds. These funds account for money and property held in a fiduciary capacity for individuals or other government entities. These funds do not involve the measurement of results of operations as they are custodial in nature. In addition, there is no requirement to formulate budgets for these funds.

Budgets are prepared on the modified accrual basis of accounting as used for financial reporting purposes. Encumbrance accounting, under which applicable appropriations are reserved for outstanding purchase orders, is employed as an extension of the formal budgetary integration in the General and certain Special Revenue Funds. Encumbrances outstanding at year-end are reported as assigned or committed fund balances, as appropriate, given that they do not constitute expenditures or liabilities. Unexpended appropriations lapse at the end of the fiscal year in the General, Debt Service, and those Special Revenue Funds with legally adopted annual operating budgets. Program and project budgets are utilized in the Capital Projects Budget and Housing and Neighborhood Development funds where appropriations remain open and carry over to the succeeding years.

Budget Amendment Process The budget may be amended in one of two ways as outlined by the Code of Virginia. If the amendment would change total revenues (such as the acceptance of a grant), then the governing body must adopt an appropriation resolution to transfer funds from one appropriation group to another. In certain instances, as outlined in the State Code, a public hearing may be required before the governing body can take action.

The County Administrator is authorized to transfer funds between departments within an appropriation group or between budget line items within a particular department. The County Administrator is authorized to transfer up to $10,000 per occurrence from the contingency balance to one or more appropriation categories. No more than one transfer may be made for the same item causing the need for a transfer, unless the total amount to be transferred for the item does not exceed $10,000. Total transfers for the year are not to exceed $100,000.

Organization of Budget The financial transactions of the County are recorded in individual funds. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. The various funds are reported by generic classification within the financial statements of the Comprehensive Annual Financial Report (CAFR).

The General Fund of the County is divided into functional areas, such as Administration, Public Safety, and Community Development. Each department within a functional area has its own budget; for example, Police and Fire & Emergency Medical Services (EMS) are within the functional area of Public Safety. The budget format presents expenditures by functional area and departments within a specific function.

The County’s budget includes all funds where financial transactions are recorded, with the exception of Trust and Agency Funds. The following fund types are used by the County and the budget document includes the Capital Improvements Program.

Governmental Funds • General Fund - The general operating fund of the County. It is used to account for all financial resources except those required to be accounted for in another fund.

• Special Revenue Funds - Used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. - Tourism Investment Fund - Virginia Public Assistance - Housing and Neighborhood Development - Colonial Community Corrections - Special Projects/Grants

Page IX Budget Overview James City County, VA

Budget Overview • Capital Projects - Used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Proprietary funds).

• Debt Service Fund - Used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest.

Governmental Fund Relationship

General Fund

Tourism Investment Capital Projects Fund Fund Governmental VA Public Assistance Funds Fund

Debt Service Fund Housing and Neighborhood Development Fund

Special Revenue Colonial Community Funds Corrections Fund

Special Projects/Grant Fund

Department/ Fund Relationship

General Court Public Financial Information Community General Admin. Srvs. Safety Admin. Res. Mgmt. Dev. Srvs. Parks & Rec. General Fund XXX X X X X X Capital Projects Fund XXX X X X X X Debt Service Fund X Other Governmental Funds Tourism Investment Fund X X Virginia Public Assistance Fund X Housing & Neighborhood Dev. Fund X Colonial Community Corrections Fund XX Special Projects/Grants Fund XXX X X X X

Page X Budget Overview James City County, VA

Budget Overview Proprietary Fund

The focus of Proprietary Fund measurement is the determination of net income. Generally Accepted Accounting Principles are those applicable to similar businesses in the private sector. Included within the budget document is the James City Service Authority (JCSA), which is accounted for as an enterprise fund, which is a type of Proprietary Fund. JCSA’s legislative and executive oversight and management are substantially integrated with those of James City County. JCSA operates water and sewer utility systems in the County and is a distinct legal entity. JCSA’s budget includes a Water Fund and a Sewer Fund with details provided on the operations, capital projects, and debt service activities that occur within those funds.

Major Funds For the FY2021-2022 budget, the General Fund qualifies as a major fund as defined by the Government Finance Officers Association (GFOA). A major fund is defined as any fund whose revenues or expenditures excluding other financing sources or uses constitute more than 10% of the revenues or expenditures of the appropriated budget. In addition, under Generally Accepted Accounting Principles, any other governmental or enterprise fund that the government’s officials believe is particularly important to users (for example, because of public interest or consistency) may be reported as a major fund. Management has elected to report the Capital Projects Fund as a major fund.

Directions, Performance Measurement, and Monitoring The County Administrator imparts to the departments at the beginning of the budget cycle the tone and the focus of the overall budget. This information is based on guidance from the Board of Supervisors.

Each fall, in accordance with the Strategic Plan, departments develop their operational initiatives to be attained during the coming year. These initiatives provide the basic direction for each department and the significant initiatives are presented on each department’s budget page in Section C of this document. Also included in the departmental sections are the key performance metrics.

The budget is monitored through the monthly financial management reports. These reports indicate actual financial results compared to budget (revenues and expenditures). These reports are reviewed by the user departments, Financial and Management Services, and County Administration.

Budgetary control is maintained on a line-item basis. Purchases of goods and services are generally accomplished by the use of a formal purchase order. Funds are encumbered based on purchase orders to ensure that an over- spent condition does not exist per budget line item.

Relationship between the Operating and Capital Budgets There are many features that distinguish the Operating Budget from the Capital Budget. The Operating Budget includes expenditures that are generally of a recurring nature and are appropriated for one year only. It provides for the provision of all County services, but does not result in major physical assets for the community. Year-to-year changes in the Operating Budget are expected to be fairly stable and represent incremental changes in the cost of doing business, the size of the County and the types and level of service that are provided. Resources for the Operating Budget generally come from taxes, user fees, and intergovernmental payments that typically recur from year to year.

The Capital Budget on the other hand, includes one-time costs for projects that may last several years. The projects result in major physical assets in the community. Wide fluctuations are expected in the Capital Budget from year to year depending on the phasing of projects. Resources for the Capital Budget generally come from bond sales, grants, other one-time sources and transfers from the Operating Budget.

Page XI Budget Overview James City County, VA

Budget Overview In spite of these differences, the Operating and Capital Budgets are closely linked. The most obvious connection is that the Operating Budget assumes the cost of maintaining and operating new facilities that are built under the Capital Budget. In addition, a portion of the funding for capital projects are transfers from the Operating Fund. In some cases, operational needs drive the Capital Budget, such as an increase in school enrollment, which may generate a need for a building expansion.

The resources that support the Operating and Capital Budgets are also linked. Revenue generated in the Operating Fund is channeled to the Capital Budget by means of a transfer. The retirement of bonds issued for the construction of new schools will compete with the service requirements that are funded in the Operating Budget. The Capital Budget on its own does not generate any revenue. This means that some of the revenues that are generated and transferred to the Capital Budget are realized through property tax revenue. This relationship will impact the tax rate and the property taxes that the citizens of James City County will be required to pay.

In order to view the upcoming year's budget, it is important that County officials, employees, and the citizens understand the linkage between these budgets.

Financial Planning The budget document provides the following information to the citizens of James City County: • Reflects the fiscal policies of the Board of Supervisors (Introduction Section). • Indicates and explains the flow of financial resources (Revenues - Section B). • Outlines the operational focus of the County organization and the individual departments (Section C). • Outlines the priorities and sources of funding for major capital projects (Section D). • References historical and current financial information (Section G).

All the components come together as part of a financial plan whose major criteria are: • That the real estate tax increase be kept to a minimum. • That resources other than general tax dollars are sought. • That recommended capital projects relate to the Strategic Plan and the Comprehensive Plan and are prioritized based on available funding. • That no new or enhanced program initiatives be implemented except those of the highest priority. • That the school system, which is the largest component of the County’s budget, be sufficiently funded. • That ending fund balances are consistent with prior years and sufficient to provide for financial viability. • That County employees’ compensation be consistent with compensation plans in the County’s labor market.

The above criteria of the financial planning process was formulated prior to the calculation of revenues and expenses. The budget reflects concurrence with these financial planning criteria.

Distinguished Budget Presentation Award Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to James City County, Virginia, for its Annual Budget for the fiscal year beginning July 1, 2019. This was the third consecutive year that the County has achieved this prestigious award. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device.

This award is valid for a period of one year 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.

Page XII Page XIII This page intentionally left blank. Fiscal Policies James City County, VA

The following Fiscal Policies link directly to James City County’s Strategic Plan, Goal No. 7: Fiscally Efficient Government, as adopted by the Board of Supervisors. These policies provide a framework for the County’s departments as well as the Constitutional Offices, including the Treasurer and Commissioner of Revenue, to preserve its AAA General Obligation bond rating, make sound financial decisions, promote fiscal transparency, and to ensure compliance with prevailing local, state and federal laws and regulations.

Accounting and Financial Reporting . The County will establish and maintain an internal control structure and accounting practices to ensure compliance with Generally Accepted Accounting Principles (GAAP).

. An independent firm of certified public accountants will perform an annual financial and compliance audit according to generally accepted auditing standards in the United States of America; Government Auditing Standards issued by the Comptroller General of the United States; Specifications for Audit of Counties, Cities and Towns issued by the Auditor of Public Accounts of the Commonwealth of Virginia; and the Uniform Guidance. The financial statements and the results of the audit will be presented annually to the Board of Supervisors.

. The County will annually seek the GFOA’s Certificate of Achievement for Excellence in Financial Reporting.

Budget . The County Administrator will propose a balanced, two-year operating financial plan and a five-year Capital Improvements Program that are linked to the County’s Strategic Plan and Comprehensive Plan. The Board of Supervisors shall adopt the first year of the financial plan and appropriate the budget for the upcoming fiscal year. It will include: o A diversified revenue system, inclusive of state and federal funds as well as user fees for services that support specific programs. o Financing recurring expenses from recurring revenue sources and not rely on non-recurring revenue to fund on-going, operating expenditures. o Recommendations from the Planning Commission on new and expanded projects for the five-year Capital Improvements Program. o A goal of 5% of the annual General Fund revenues shall be used for one-time, pay-as-you-go capital projects. o A forecast of revenues and expenditures for the next five years, including estimated operating costs of future capital improvements that are included in the Capital Improvements Program.

. The County will annually seek the GFOA’s Distinguished Budget Presentation Award.

. The County shall maintain a budgeting control system to monitor actual-to-budget performance, and shall take immediate corrective action if revenue and expenditure estimates project a year-end operating deficit.

. At least quarterly, the County will publicly publish financial information including budget to actual performance and the sources and uses of funds.

Debt . In consultation with the County’s financial advisor, financing for the County’s five-year Capital Improvements Program shall: o Be based on a five-year forecast of revenues and expenditures. o Include an evaluation of pay-as-you-go projects and debt financing. o Avoid financing if the term of the indebtedness exceeds the expected useful life of the project. o When feasible, bundle capital projects to limit the number of borrowings as well as to reduce the costs of issuance by achieving greater economies of scale.

. The County shall maintain the following standards regarding debt: o The ten-year payout ratio of debt shall target a minimum of 60% of the total outstanding principal. o Outstanding debt shall not exceed 3% of the assessed valuation of real and personal property. o Annual debt service requirements should target 10% or less and shall not exceed 12% of total operating revenues, including revenues allocated to James City County for public education.

Page XIV Fiscal Policies James City County, VA

. County staff and the financial advisor shall monitor the municipal bond market for opportunities to obtain interest savings by refunding outstanding debt.

. The County will seek to maintain its AAA General Obligation Bond ratings with Standard and Poor’s, Moody’s Investor Service and Fitch.

. The County shall comply with its continuing disclosure of financial and pertinent credit information relevant to the County’s outstanding debt issues.

. The County will not entertain swaps as a method of financing debt until such time as the Board of Supervisors adopts a specific policy on swap practices.

Fund Balance (Reserves) . The County shall establish an Assigned Fund Balance in the General Fund (commonly referred to as “Capital Projects”) in an amount equal to or greater than the following fiscal year’s budgeted “Prior Year General Fund” revenue line item in the Capital Projects Fund budget.

. The County shall establish an Assigned Fund Balance in the General Fund (commonly referred to as “Capital Reserve”) in an amount equal to or greater than the following fiscal year’s budgeted “Beginning Fund Balance” in the Debt Service Fund budget.

. The County shall establish an Assigned Fund Balance in each respective fund in an amount equal to the fiscal year’s carryover encumbrances and projects.

. The County shall maintain a General Fund Unassigned Fund Balance (commonly referred to as “Fiscal Liquidity”) at the end of the fiscal year in an amount equal to or greater than 10%, with a target of 12% of the total governmental expenditures including the County’s share of the Schools operating expenditures.

. The use of the General Fund’s Unassigned Fund Balance may be necessary from time to time to meet unexpected events including, but not limited to: catastrophic (emergency funds in the event of natural or man- made disasters); financial opportunity (to enhance the well-being of James City County or other such global purpose to protect its long-term fiscal security); operational (provide additional funds for limited unexpected needs); and revenue shortfalls (to provide limited funds to smooth fluctuations caused by changes in economic conditions); etc. o If the use of the General Fund’s Unassigned Fund Balance causes the balance to fall below the minimum 10% level, the Board of Supervisors will adopt a plan and a timeline for replenishing the balance to its minimum 10% level.

Grants . The County shall seek to obtain grants that are consistent with the County’s Strategic Plan and Comprehensive Plan.

. The County shall terminate grant-funded programs and associated positions as directed by the Board of Supervisors when grant funds are no longer available, unless alternate funding is identified.

. The County will review and update the Grants Administration Manual on an annual basis, and departments shall follow the procedures contained therein.

Cash and Investments . The County shall follow the Cash and Investment Policies established by the Treasurer, a Constitutional Officer of the Commonwealth of Virginia. Such policies shall be reviewed and updated annually, and be in accordance will all applicable laws and regulations.

. The Treasurer will provide the Board of Supervisors, at least quarterly, with a report of investments held by the County. ************************************************************************************************************************************* Adopted by the Board of Supervisors of James City County, Virginia, this 8th day of August 2017.

Page XV SECTION A

BUDGET MESSAGE & FINANCIAL SUMMARIES

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Overview

We are pleased to present the Fiscal Year (FY) 2021 Adopted Budget totaling $238.2 million for all James City County Funds and the James City County Service Authority. The County has a two-year budget process that allows the Board of Supervisors to adopt a budget for immediate implementation, as well as provide a plan for the second year. The FY2021 adopted budget is year one of the biennial FY2021-2022 budget. The second year of a biennial budget allows for changes to be made to the plan for unforeseen developments.

The budget process for FY2021 began before the unexpected impact of the novel coronavirus disease (COVID-19) on our local economy. COVID-19 was the name given by the World Health Organization (WHO) on February 11, 2020 for the disease caused by the novel coronavirus SARS-CoV-2. The first positive case of a James City County resident was reported on March 12, 2020. Since that time, federal, state, and local governments have been working to prevent the spread of this disease by educating our citizens, encouraging social distancing, restricting or closing non-essential businesses, cancelling large gatherings, and finally, developing a statewide plan for a phased reopening. The impact on our region, which is heavily dependent on tourism, and the loss of revenue to the County remains difficult to forecast.

In an effort to be fiscally responsible in these uncertain times while still providing exceptional public services, changes were made to the proposed budget to address anticipated revenue shortfalls related to COVID- 19. Reflected in the adopted budget, these changes include:

• $500,000 removed related to an employee pay increase • $727,000 for a hiring freeze on vacant positions in effect from July 1 through December 31, 2020 • $2.8 million in additional reductions to departments’ operating expenditures • $7.1 million decrease in proposed capital projects • $2.3 million reduction in transfers to other funds • $5.3 million decrease in our contribution to the WJCC School Division • $511,000 reduction in our contributions to outside entities

We intend to closely monitor revenues and expenditures in FY2021, and to present any changes to the projected economic outlook to the Board of Supervisors on a regular basis throughout the year. As the impacts of COVID-19 continue to evolve, we will recommend additional adjustments to this budget as needed.

There is no tax rate change recommended in the adopted budget. However, FY2021 is a reassessment year and the reassessment has resulted in a 1.81% increase in the total assessed value of real property. Prior to COVID-19 projected revenues were not keeping pace with the cost to provide county services. For FY2021, in addition to the reductions listed above, $11.8 million of requested positions, operating and CIP items were not funded. Over the next six months, we will discuss our future needs and priorities to ensure we can best serve the residents of James City County.

The adopted budget includes development and parks and recreation fee increases, discussed in Section B, which would become effective after January 1, 2021. Due to slow revenue growth, the second year of the FY2021-2022 budget includes the levy of a cigarette tax of $0.40 per pack to help fund FY2022 planned CIP expenditures. This additional revenue will help meet some of the departmental requests, but will not allow full funding of requested items for FY2022.

Page A-1 This budget continues to support our unique qualities and is the County’s mechanism for implementing strategic planning efforts. This document solidifies the operating initiatives and capital costs and puts them into action.

The Strategic Plan was approved by the Board of Supervisors in November 2016 and it serves as guidance between the budget and the long-range plans proposed by the County. It allows the Board of Supervisors to prioritize initiatives, plan for the future and allocate resources through the budget process. The Strategic Plan was developed to reinforce the policy direction set out in other County plans. The goals and actions were identified as capital and operational initiatives set to short-, medium-, and long-term project timeframes.

Staff recognizes that not all of these initiatives can be met given limited resources, and departments evaluate their most pressing needs and most impactful services in a way that can benefit the overall community. Staff has taken a measured approach in the preparation of this budget.

The major differences from FY2020 to FY2021 include:

Amount Description Hiring freeze on vacant positions from July 1 through December 31, 2020 to ($727K) address revenue shortfalls related to COVID-19 Adding 2 positions to our staff (1 building security and custodial services superintendent, and upgrade to 1 accounting technician for the new DMV $104K Select in the Treasurer’s Office) Absorption of the employees’ retirement and workers’ compensation benefits $696K rate increases Sharing in the increased cost of health insurance coverage offered to our $445K employees Reductions in anticipated costs and fee collection for the recycling program as ($628K) a result of changes in participation levels $156K Increasing costs related to the 2020 presidential and local elections

The County changed health insurance plan administrators effective July 1, 2020 and how we fund health savings accounts (HSA) for eligible employees. County employees will continue to have a choice of a traditional plan or a high deductible health plan (HDHP) with a health savings account (HSA). We have provided employees who have selected our HDHP with $1,000 HSA contribution to help them meet their $3,000 individual deductible. For the past two years, we have provided this as a one-time payment in July. While our commitment and annual funding is proposed to remain the same, the adopted budget changes this $1,000 payment in July to a monthly payment of $83.33. The County will work with those employees who choose the HDHP and experience a financial medical hardship due to this HSA funding change on a case by case basis.

As a result of changes in the international trade market on recyclables, the net cost of the curbside collection increased drastically in July 2019. To offset this impact of a voluntary service on the General Fund, the County transitioned to a fee for service of $7.00 per month effective October 1, 2019.

The FY2020 revenue to support curbside recycling was budgeted at $1.8 million. During the current fiscal year the actual number of households participating has dropped and the FY2021 revenue is estimated to be $765,000.

Page A-2 The FY2021 budget continues to incorporate state sales tax from Senate Bill 942 estimated at $2.79 million for the localities in the Historic Triangle. In FY2020, the budget for this funding was $4.6 million. The decrease in FY2021 relates to the economic impacts of COVID-19. The Board of Supervisors had required this funding to be used for one-time expenditures. In FY2021, CIP expenditures supported by current year General Fund revenues were reduced to $1.5 million due to overall revenue shortfalls related to COVID-19. Therefore, the remaining Senate Bill 942 funding of approximately $1.3 million will be used to support repayment of debt related to capital expenditures.

All Funds

The FY2021 Adopted Budget combined total for all County Funds and the James City Service Authority (JCSA) is $238.2 million, reflecting a decrease of $8.8 million (3.6%) below FY2020. The FY2022 Plan combined total is $256.3 million, reflecting an increase of $18.1 million (7.6%) above FY2021. Below is a breakdown of the total by fund and excluding inter-fund transfers. The main driver of the decrease from FY2020 to FY2021 is the anticipated revenue shortfalls in the General Fund and Capital Projects Fund as a result of COVID-19. JCSA’s budget reflects an increase for FY2021 in the amount of $8.2 million primarily due to a bond issuance. The overall increase from FY2021 to FY2022 is primarily the result of an expected normalization of revenues in those funds in FY2022, following an anticipated economic recovery. FY2020 FY2021 FY2022 Adopted Adopted Plan Fund (in millions) (in millions) (in millions) General Fund $ 211.8 $ 196.2 $ 219.0 Capital Projects Fund 15.7 6.4 18.4 Debt Service Fund 19.8 18.4 18.4 VA Public Assistance Fund 5.8 5.8 6.0 Housing & Neighborhood Development Fund 2.7 2.7 2.9 Colonial Community Corrections Fund 1.2 1.1 1.2 Special Projects/Grants Fund 2.5 2.0 2.7 Tourism Investment Fund 2.6 1.5 2.6 James City Service Authority (Water/Sewer) 21.3 29.5 21.7 Less: Interfund Transfers (36.4) (25.4) (36.6) Total $ 247.0 $ 238.2 $ 256.3

General Fund

The General Fund is the County’s primary operating fund and the FY2021 Adopted Budget is $196.2 million, which is $15.6 million (7.4%) below FY2020. In addition, the FY2022 Plan for the General Fund is $219.0 million, which reflects an increase of $22.8 million above the FY2021 Adopted Budget.

General Fund Revenues

FY2020 FY2021 FY2022 Adopted Adopted Plan Revenue Source (in millions) (in millions) (in millions) General Property Taxes $ 137.1 $ 138.3 $ 142.4 Other Local Taxes 28.1 19.6 29.5 Licenses, Permits and Fees 9.4 6.3 9.6 State (Commonwealth) 28.6 22.8 29.1 Other 8.6 9.2 8.4 Total $ 211.8 $ 196.2 $ 219.0

Page A-3 FY2021 anticipated revenue changes are as follows:

• General Property Tax Revenues, real estate and personal property, are expected to increase by $1.2 million. This increase is attributed to new development within the County and a reassessment of all parcels for FY2021, which resulted in an increase of 1.8% to the total assessed value of real property. • Other Local Tax Revenues, which include sales taxes, are estimated to decrease $8.5 million as a result of the economic impacts of COVID-19. • Licenses, Permits, and Fees are estimated to decrease $3.1 million as a result of the economic impacts of COVID-19. • State Revenues are estimated to decrease $5.8 million as a result of the economic impacts of COVID-19.

Beginning on July 1, 2021, counties would be authorized to tax the retail sale of cigarettes at a maximum rate of $0.40 per pack based on General Assembly action addressing equalization of taxing authority for counties. The FY2022 Plan allocates this funding to the Capital Projects Fund to be used for County and School capital maintenance and new projects.

** See Section B for more discussion on the County’s General Fund revenues.

General Fund Expenditures

FY2020 FY2021 FY2022 Adopted Adopted Plan Function (in millions) (in millions) (in millions) General Administration $ 2.8 $ 3.0 $ 3.2 Financial Administration 4.9 4.8 5.1 Court Services 4.2 4.3 4.3 Public Safety 29.0 27.7 29.3 Information Resources Management 4.4 4.5 4.7 Community Development 3.1 3.0 3.3 General Services 13.0 11.8 13.1 Parks & Recreation 6.6 6.6 7.1 WJCC School Contribution 110.5 107.5 114.4 Contributions to Outside Entities 12.1 12.1 12.5 Nondept./Transfers to Other Funds 21.2 10.9 22.0 Total $ 211.8 $ 196.2 $ 219.0

As the above table demonstrates, the School Division and Public Safety receive the greatest portion of General Fund dollars, representing 54.8% and 14.1%, respectively of the FY2021 budget. Funding for the School Division represents a $3.0 million decrease from the FY2020 budget as a result of the economic impacts of COVID-19. The Sales Tax for Education revenue that the County receives from the State is directly passed onto the School Division, but this revenue is anticipated to decrease for FY2021 due to COVID-19.

Of the $196.2 million General Fund budget, $65.7 million (33.5%) is allocated to County departmental spending. Of this $65.7 million, $53.0 million is for personnel and $12.7 million is for non-personnel expenditures.

The FY2021 adopted budget increases full-time positions by 2 as follows: • 1 Building Security and Custodial Services Superintendent effective July 1, 2020 • 1 Accounting Technician (upgrade from part-time to full-time) for the new DMV Select at the Treasurer’s Office effective January 1, 2021

Page A-4 The Board of Supervisors has authorized the Building Security and Custodial Services Superintendent position to be filled starting July 1, 2020, with the understanding that during the first six months, this position will focus on implementing new health and safety measures across County facilities to help prevent the spread of COVID-19. Given that this position will spend these first six months substantially dedicated to mitigating the spread of the disease, CARES Act funding will be used to support the position during this time period. General Fund revenues will be used to fund the position thereafter.

The personnel component of the FY2021 adopted budget also reflects a hiring freeze on all vacant positions from July 1, 2020 through December 31, 2020. This hiring freeze is an effort to reduce expenditures to address the revenue shortfalls anticipated in FY2021 due to COVID-19.

The remaining $130.5 million (66.5%) of the General Fund budget funds School operations and debt service, contributions to outside entities, and transfers to other funds. The County provides funding to several outside entities, including the Virginia Peninsula Regional Jail and Colonial Behavioral Health, as well as the Constitutional Officers and General Registrar. The services provided by these entities and offices are mandated by the State and are state-supported; however, local tax dollars augment these services because the State has not allocated sufficient funding to adequately provide the necessary level of services. Funding to these agencies continues to be borne by the localities which are constantly challenged to be able to afford providing quality public services. For FY2021, the County worked diligently with its partners to be fiscally responsible in light of the economic impacts of COVID-19.

Where does your money go?

Page A-5 To demonstrate the budget another way, the annual James City County real estate tax on the average assessed home value of $337,000 is $2,830.80, or $235.90 per month.

This graphic shows the expenditure breakdown of those funds, with the largest portion, $129.75 (55%) going to fund the School Division.

** See Section C for more discussion on the County’s General Fund expenditures.

Capital Projects Fund

The County utilizes a five-year Capital Improvement Program (CIP) and the FY2021 budget appropriates funding for the first of those years. The total CIP budget for FY2021 is $6.4 million.

County Projects ($6.4 million)

Funding in FY2021 has been provided for the following major County projects:

 Stormwater projects in Grove and Toano  Computer aided dispatch system replacement  Public safety records management system replacement  Cardiac monitor replacement  Emergency portable radio replacement  Building maintenance  Library HVAC maintenance  Roadway closure at the dam on Jolly Pond Road

School Projects

As a result of the revenue shortfalls related to COVID-19, no projects for the School Division have been funded in FY2021.

** See Section D for more discussion on the County’s and School Division’s capital projects, including projects identified for FY2022-2025.

Page A-6 Debt Service Fund

The County utilizes a Debt Service Fund to account for the repayment of its outstanding debt obligations, which were used to provide funding for projects in previous years’ capital budgets.

To assist with the funding of several projects in the FY2022-2025 CIP, the following borrowings have been programmed in the Debt Service Fund:

 $2.5M in new capital leases for the replacement of the Computer Aided Dispatch system and Records Management system in public safety.  A $5.9 million bond issuance in FY2022 for a Warhill High School auxiliary gym and emergency shelter, expansion at Lafayette High School, Chickahominy Riverfront Park improvements, marina improvements, and design for a new Lower County Park.  A $7.8 million bond issuance in FY2023 for design of a preschool and marina improvements.  A $37.0 million bond issuance in FY2024 for construction of a preschool; expansions at Jamestown, Lafayette, and Warhill High Schools; construction of Lower County Park; Jamestown Beach improvements; and marina improvements.  A $11.7 million bond issuance in FY2025 for expansion at Jamestown High School and marina improvements.

** See Section E for more details on the County’s debt service obligations for the County and School Division.

Other Funds

The County’s other funds consist of the following:

 Tourism Investment Fund  Virginia Public Assistance Fund (Social Services)  Housing and Neighborhood Development Fund  Colonial Community Corrections Fund  Special Projects/Grants Fund

The Tourism Investment Fund includes the $2 per night room transient occupancy tax. With the passage of Senate Bill 942, the revenue generated from the $2 per night room tax is allocated as follows: 50% goes to the State’s Historic Triangle Marketing Fund and 50% is retained by the locality in which the tax is imposed.

There are no new major initiatives planned for FY2021 for these funds. Anticipated shortfalls in revenues as a result of COVID-19 are reflected in each fund’s budget for FY2021, along with corresponding adjustments to expenditures.

** See Section E for more details on the County’s other funds.

James City Service Authority (JCSA)

JCSA is a separate legal entity responsible for the County’s water and sewer operations and capital projects. The primary funding source for JCSA is user fees.

** See Section F for more details on the JCSA’s budget.

Page A-7 Strategic Plan

The County’s FY2021 budget fully integrates the Strategic Plan. The following discussion provides the linkage of the goals contained in the Strategic Plan to the allocation of resources in the budget.

Goal: Modern Infrastructure, Facilities and Technology Systems

Modernization of our County facilities will be an overarching task. Projects related to County buildings and service roads; stormwater rehabilitation and construction; technology improvements; and business process enhancements will affect each resident and business owner in our great County. To handle the infrastructure needs related to future growth and development, stormwater projects and technology platform enhancements are planned over the next five years.

As a result of the economic impacts of COVID-19, however, priorities in FY2021 have been placed on projects necessary to address safety concerns or meet other critical needs. These projects include closure of the roadway over the dam structure on Jolly Pond Road, which will promote safe travel in that area. Other infrastructure improvement projects, such as installation of fiber optic cabling to enhance County and School Division communication abilities, have been delayed until future fiscal years.

During FY2020, extensive work was done to implement new technology infrastructure, including software systems for General Services and Financial and Management Services. General Services is now using a recently implemented asset management software, and Financial and Management Services began work to replace +20 year software in FY2020. Funding for the maintenance of these systems has been included in the FY2021 operating budget.

As we continue to address our changing population as well as improve our prospects for growing our business community, investments to our infrastructure are needed. Funding has been identified while using sustainable approaches that maintain the County’s fiscal health.

Stormwater infrastructure remains an important part of the County’s CIP funding. In fiscal year 2021, $700,000 is dedicated to projects in Grove and Toano, and additional stormwater projects are funded in future years.

Page A-8 Goal: Protected Community Character and an Enhanced Built Environment

This goal is far-reaching in that it looks at the County’s historical significance, growth potential, and maintenance of a quality of life for residents in James City County. It incorporates many tenets of the current Comprehensive Plan with the purpose to maintain our community charm coupled with our continued growth. With the potential for more than 15,000 dwelling units within James City County’s Primary Service Area (PSA), the Board of Supervisors understands the need to protect our community character while planning for strategic growth.

Transportation planning has allowed the County to secure over $100 million in funding for County projects. A continuation of funding ($725,000) is included in the FY2021 budget.

During FY2020, the County continued its review of the Comprehensive Plan, which establishes the 20 year master plan development of the County. The Planning Division is currently working with consultants to build models and explore various alternative scenarios for the County’s future growth and change. The next phase will involve evaluating the features of each alternative scenario to affirm the preferred future direction of the County. After this work is completed, the new Comprehensive Plan, Engage 2045, will be implemented.

Goal: Expanding and Diversifying Local Economy

James City County is competing with numerous jurisdictions who have significant incentives to offer prospects. During FY2020, the condensing technology company Navien, Inc. announced plans to buy an existing 300,000 square foot facility and triple its existing size to establish their first North American manufacturing facility. They will invest $77.5 million and create 180 high quality jobs over the next five years.

The County’s ongoing development plans are to identify sites and understand the market factors that would most benefit our community. Staff will focus on opening areas for economic growth by funding roads, infrastructure, and site readiness improvements that encourage strategic development.

Tourism is a major focus at both the state and local levels. The increased state sales tax provided under SB 942 is directly related to the perceived need to expand tourism marketing at the regional level. James City County is focused on improvements to County facilities used to support tourism.

Page A-9 An exterior renovation project was completed in FY2020 to the Amblers House at the Jamestown Beach site. Local businesses have expressed an interest in a public-private partnership to renovate and put this historic property back into productive use.

Planning for improvements to the James City County Marina property has been a County priority for the past few years. CIP funding of $6.8 million has been included over FY2022 and 2023 to continue to improve the site, including updating the Marina facility, relocating the boat ramp, providing additional parking, replacing the covered boat houses, and adding new boat slips. In addition, funding has been included in the amount of $4.0 million over FY2024 and FY2025 to design and construct a new building on the Marina property. Updating and adding to the facilities on this site will only continue to make the Marina one of James City County’s most unique destinations.

As a result of the economic impacts of COVID-19, no CIP projects related to tourism or parks and recreation have been funded in FY2021.

Goal: Exceptional Public Services

Excellent services are a requirement for a great and ever-changing community such as James City County. Services provided by the County’s Police and Fire Departments are of particular importance in ensuring the safety and security of citizens. During FY2021, the budget provides funding for replacement of the Police Department’s computer-aided dispatch and record management systems, which will assist public safety staff in serving the community.

Replacing these two systems at the same time will provide compatibility and process interfacing, which will allow for greater efficiencies. In addition, replacement of these systems benefits citizens with prompt and accurate services, allows first responders to arrive at a scene quickly, and assists staff in meeting federal, state, and local response and reporting standards.

Page A-10 Similarly, the Fire Department seeks to enhance the services it provides to citizens. Included in FY2021’s CIP is $600,000 for the continuation of funding for the replacement of the County’s emergency portable radios. Members of our public safety staff carry radios to communicate with each other as well as dispatch. These radios need to be compatible with each other and require periodic replacement.

In addition, funding in the amount of $1.4 million is provided over fiscal years 2021 and 2022 for the replacement of cardiac monitors, so that public safety staff can obtain vital information on cardiac patients and provide defibrillation to cardiac arrest patients.

Funding is included in the CIP in future fiscal years for additional public safety needs, including the replacement of medic units, a fire engine, and a water rescue boat.

Goal: High Quality Education

James City County supports high quality education by primarily focusing on its core fiscal responsibility to fund our excellent public school system. There are many facets of education that play a significant role in maintaining a healthy community from education for youth to continued education for those in the current and future workforce.

As with other areas that rely on state funding, educational needs that are not met by those funds must be carried by the County. For FY2021, the total County investment in education exceeds $107.5 million, including debt service payments and transfers to the School Division for operations.

Working in partnership with the School Division, the County has appropriated $1.8 million, representing the County’s share of the School Division’s estimated FY2020 year-end surplus, as part of our local contribution for education in FY2021. This funding is intended to help mitigate the projected economic impacts of COVID-19 on the School Division.

Also as a result of COVID-19, no school capital projects have been funded in FY2021. The County has worked with the School Division to prioritize existing projects and delay new school capital projects until future fiscal years. Projects in the CIP plan for fiscal years FY2022 through FY2025 include an auxiliary gym and emergency shelter at Warhill High School, expansion at all three high schools, and the design and construction of a new preschool in the County.

Page A-11 Goal: Fiscally Efficient Government

The County continues to strive to find innovative approaches in fiscal efficiency. A significant Strategic Plan initiative undertaken in FY2018 was a job classification and compensation study. The results of that study were implemented and funded in FY2019 and FY2020.

As mentioned previously, due to the economic uncertainty from COVID-19, an employee raise has not been included in the FY2021 budget, and a hiring freeze will be in place through December 31, 2020. Employee compensation remains a high priority in order to retain and recruit a qualified workforce by remaining competitive in the marketplace. As a result, no pay cuts have been implemented to address anticipated revenue shortfalls in FY2021, and $1.0 million has been set aside in the planned FY2022 budget to provide for an employee pay increase.

Funding has been included in the FY2021 budget to share in the increased cost of health insurance coverage offered to our employees as well as the increased costs to the Virginia Retirement System and workers compensation benefits.

Goal: Sustainable Long-term Water Supply

The James City Service Authority (JCSA) was established in 1969 as a legally separate entity to provide water and sewer service to County residents as permitted under the Code of Virginia (1950), as amended (the Enabling Act). The Enabling Act authorizes JCSA, among other things, to: a) acquire, construct, improve, extend, operate, and maintain any water, sewer, sewage disposal, or garbage/refuse collection and disposal system; b) issue revenue bonds of JCSA, payable solely from revenues, to pay all or any part of the cost of such systems; c) fix, revise, charge, and collect rates, fees, and charges for the use of and for the services furnished or to be furnished by any system operated by JCSA; and d) enter into contracts with the Commonwealth of Virginia, or with any municipality, county, corporation, individual, or any public authority or unit thereof, relating to the services and facilities of any such system of JCSA.

The Enabling Act provides that JCSA is subject in all respects to the jurisdiction of the Department of Environmental Quality – Water Division (DEQ). Although legally separate, JCSA’s governing body is appointed by the County’s Board of Supervisors.

The James City Service Authority continues to monitor our long- range water supply needs. JCSA’s Virginia Department of Environmental Quality (DEQ) 10-year groundwater withdrawal permit was renewed in February 2017. While the permit accommodates JCSA’s current withdrawal of approximately 5.4 million gallons per day (MGD), the permit terms also require JCSA to pursue alternative sources to groundwater. JCSA is committed to fully evaluating all options the Board of Directors may consider to meet the community’s future water needs.

Page A-12 Maintaining existing infrastructure is another key strategic planning initiative addressed in this budget. JCSA will continue to evaluate and update its asset management plan, which will identify potential replacement and maintenance needs of water and sewer infrastructure. Projects will be identified to establish what infrastructure should be replaced through preventative maintenance versus which infrastructure should be replaced at the end of its useful life. JCSA’s Asset Management program has shown that costs to maintain modern infrastructure and technology will increase significantly in the future as more pipes, wells and pump stations reach the end of their useful lives. Current capital projects such as the White Oaks Area and Kingswood Water Main Replacement Projects, SCADA Upgrade and the Repair and Replacement Reserve will allow JCSA to fix aging infrastructure both now and in the future.

JCSA’s Financial Policy requires a comprehensive rate study every five years. Proposed changes from the recent FY2020 study are included in the FY2021 and 2022 budget. These changes are designed to maintain adequate revenue despite continued decreases in water usage and minimize the impact of rate increases on the customer.

Summary

Strategic planning is a major component of any organizations’ success. The County’s commitment to forward thinking and financial planning has provided us with a solid foundation as we face the opportunities and challenges of tomorrow.

It is my pleasure to submit the FY2021 Adopted Budget. I wish to express my sincere gratitude to the County’s Executive Leadership Team and in particular, Sharon Day, Director of Financial and Management Services and her budget team, for their efforts and expertise during the process.

Respectfully,

Scott A. Stevens County Administrator

Page A-13 Summary of Funding Sources by Type

FY2019 FY2020 FY2021 FY2022 ACTUAL ADOPTED ADOPTED PLAN

Major Fund, General Fund Property Taxes $ 134,744,837 $ 137,075,000 $ 138,2 80,000 $ 142,3 85,000 Other Local Taxes 28,531,163 28,145,000 19,649, 250 29,480, 000 Licenses, Permits & Fees 9,496,531 9,427,000 6,276,000 9,584,000 Fines and Forfeitures 292,518 240,000 250,000 278,000 Use of Money and Property 166,340 200,000 200,000 200,000 State 27,738,745 28,620,000 22,761, 000 29,105, 337 Federal 8,257 8,000 8,200 8,200 Charges for Services 6,586,341 7,850,000 6,794,000 7,727,200 Miscellaneous 281,529 260,000 209,550 236,263 School Fund Balance - - 1,810,400 - Total - Major Fund, General Fund 207,846,261 211,825,000 196,2 38,400 219,0 04,000

Major Fund, Capital Projects Fund Use of Money and Property $ 515,233 $ - $ - $ - Federal/State grants 935,068 325,000 - 131,600 Miscellaneous 1,985,575 - - - Local 17,041,167 12,249,100 3,923,290 11,827, 010 School Fund Balance - 900,000 - 600,000 Capital Lease/Bond Proceeds 15,345,501 2,216,000 2,500,000 5,859,850 Total - Major Fund, Capital Projects Fund 35,822,544 15,690,100 6,423,290 18,418, 460

Nonmajor Funds, Aggregate Other Local Taxes 792,886 815,000 407,500 815,000 Use of Money and Property 2,018,619 993,952 360,500 346,100 State 3,241,601 1,412,326 1,503,595 1,503,595 Federal 4,432,252 5,359,257 5,525,083 5,605,107 Local 27,158,028 25,986,126 23,910, 067 26,151, 447 Charges for Services 19,248,136 19,930,464 19,778, 981 20,984, 292 Miscellaneous 1,226,959 1,300,593 1,287,408 1,304,688 Bond Proceeds - - 9,000,000 - Total - Nonmajor Funds 58,118,481 55,797,718 61,773, 134 56,710, 229

Total, All Funds Property Taxes 134,744,837 137,075,000 138,2 80,000 142,3 85,000 Other Local Taxes 29,324,049 28,960,000 20,056, 750 30,295, 000 Licenses, Permits & Fees 9,496,531 9,427,000 6,276,000 9,584,000 Fines and Forfeitures 292,518 240,000 250,000 278,000 Use of Money and Property 2,700,192 1,193,952 560,500 546,100 State 31,915,414 30,357,326 24,264, 595 30,740, 532 Federal 4,440,509 5,367,257 5,533,283 5,613,307 Local 44,199,195 38,235,226 27,833, 357 37,978, 457 Charges for Services 25,834,477 27,780,464 26,572, 981 28,711, 492 Miscellaneous 3,494,063 2,460,593 1,496,958 2,140,951 School Fund Balance - - 1,810,400 - Bond Proceeds 15,345,501 2,216,000 11,500, 000 5,859,850 Total - All Funds $ 301,787,286 $ 283,312,818 $ 264,4 34,824 $ 294,1 32,689

Less Interfund Transfers (45,800,441) (36,498,226) (25,503,357) (36,640,447)

Total $ 255,986,845 $ 246,814,592 $ 238,9 31,467 $ 257,4 92,242

Projected Fund Balance, beginning 141,157,725 141,126,265 141,8 47,824

Projected Fund Balance, ending (141,126,265) (141,847,824) (143,099,843)

Total - All Funds, Net $ 246,846,052 $ 238,209,908 $ 256,2 40,223

Page A-14 Summary of Expenditures/Expenses by Fund

FY2019 FY2020 FY2021 FY2022 ACTUAL ADOPTED ADOPTED PLAN

Major Funds General Fund General Administration $ 2,568,359 $ 2,831,370 $ 2,991,394 $ 3,188,511 Court Services 3,859,544 4,212,442 4,302,740 4,302,380 Public Safety 26,288,889 28,944,704 27,666,426 29,281,004 Financial Administration 4,202,619 4,868,882 4,837,750 5,130,488 Information Resources Management 3,952,962 4,432,645 4,491,034 4,692,938 Community Development 2,764,704 3,072,790 2,969,635 3,274,164 General Services 11,007,617 13,029,865 11,815,667 13,038,280 Parks and Recreation 6,267,213 6,589,884 6,656,786 7,068,963 Other Operations 145,468,245 143,842,418 130,506,968 149,027,272 Total - Major Fund, General Fund $ 206,380,152 $ 211,825,000 $ 196,238,400 $ 219,004,000

Capital Projects Fund Schools $ 15,423,133 $ 2,904,000 $ - $ 7,173,000 General Services/Other 6,713,612 7,174,200 2,623,290 6,166,460 Public Safety 3,412,007 3,060,000 3,800,000 2,414,000 Parks and Recreation 3,642,144 2,551,900 - 2,665,000 Total - Major Fund, Capital Projects Fund $ 29,190,896 $ 15,690,100 $ 6,423,290 $ 18,418,460

Nonmajor Funds Debt Service Fund $ 20,616,496 $ 19,805,646 $ 18,362,851 $ 18,373,811 Special Revenue Funds: Tourism Investment 1,667,202 2,570,000 1,472,660 2,600,000 Virginia Public Assistance 4,840,040 5,768,360 5,794,193 6,006,609 Housing and Neighborhood Development 2,333,099 2,696,271 2,725,282 2,871,019 Colonial Community Corrections 979,456 1,164,207 1,145,118 1,189,389 Special Projects/Grants 3,331,508 2,500,278 2,028,810 2,703,810 Enterprise Fund: James City Service Authority 20,319,667 21,324,416 29,522,661 21,713,572 Total - Nonmajor Funds 54,087,468 55,829,178 61,051,575 55,458,210

Total - All Funds 289,658,516 283,344,278 263,713,265 292,880,670

Less Interfund Transfers (45,800,441) (36,498,226) (25,503,357) (36,640,447)

Total - All Funds, Net $ 243,858,075 $ 246,846,052 $ 238,209,908 $ 256,240,223

Page A-15 Summary of Changes in Fund Balances/Net Position

Fiscal Year 2020 Adopted Budget Major Funds Nonmajor Funds Blended Component Unit - JCSA Capital Projects Governmental (Enterprise General Fund Fund Funds Fund) Total Grand Total

Projected Fund Balance/Net Position, July 1, 2019 $ 46,889,297 $ 34,269,026 $ 10,462,838 $ 49,536,564 $ 59,999,402 $ 141,157,725

Revenue 211,825,000 15,690,100 34,473,302 21,324,416 55,797,718 283,312,818 Expenditures/Expenses (211,825,000) (15,690,100) (34,504,762) (21,324,416) (55,829,178) (283,344,278) Net Change in Fund Balance/Net Position - - (31,460) - (31,460) (31,460)

Projected Fund Balance/Net Position, June 30, 2020 $ 46,889,297 $ 34,269,026 $ 10,431,378 $ 49,536,564 $ 59,967,942 $ 141,126,265

Fiscal Year 2021 Adopted Budget Major Funds Nonmajor Funds Blended Component Unit - JCSA Capital Projects Governmental (Enterprise General Fund Fund Funds Fund) Total Grand Total

Projected Fund Balance/Net Position, July 1, 2020 $ 46,889,297 $ 34,269,026 $ 10,431,378 $ 49,536,564 $ 59,967,942 $ 141,126,265

Revenue 196,238,400 6,423,290 32,250,473 29,522,661 61,773,134 264,434,824 Expenditures/Expenses (196,238,400) (6,423,290) (31,528,914) (29,522,661) (61,051,575) (263,713,265) Net Change in Fund Balance/Net Position - - 721,559 - 721,559 721,559 Note (A) Projected Fund Balance/Net Position, June 30, 2021 $ 46,889,297 $ 34,269,026 $ 11,152,937 $ 49,536,564 $ 60,689,501 $ 141,847,824

Note (A): The projected increase in Nonmajor Governmental Funds' Fund Balance is primarily a result of debt service revenues projected in excess of related expenditures. The budget programs for level funding in anticipation of future uses of fund balance for a series of debt issuances starting in FY2022 and continuing through FY2025.

Fiscal Year 2022 Plan Major Funds Nonmajor Funds Blended Component Unit - JCSA Capital Projects Governmental (Enterprise General Fund Fund Funds Fund) Total Grand Total

Projected Fund Balance/Net Position, July 1, 2021 $ 46,889,297 $ 34,269,026 $ 11,152,937 $ 49,536,564 $ 60,689,501 $ 141,847,824

Revenue 219,004,000 18,418,460 34,996,657 21,713,572 56,710,229 294,132,689 Expenditures/Expenses (219,004,000) (18,418,460) (33,744,638) (21,713,572) (55,458,210) (292,880,670) Net Change in Fund Balance/Net Position - - 1,252,019 - 1,252,019 1,252,019 Note (B) Projected Fund Balance/Net Position, June 30, 2022 $ 46,889,297 $ 34,269,026 $ 12,404,956 $ 49,536,564 $ 61,941,520 $ 143,099,843

Note (B): The projected increase in Nonmajor Governmental Funds' Fund Balance is primarily a result of debt service revenues projected in excess of related expenditures. The budget programs for level funding in anticipation of future uses of fund balance for a series of debt issuances starting in FY2022 and continuing through FY2025.

******************************************************************************************************************************************************************************* Note: The above schedules include interfund transfers. Page A-16 Schedule of Debt Obligations

FY2021 FY2022 Principal Outstanding Total Debt Total Debt Maturity Original Issue 7/1/2020 Principal Interest Service Principal Interest Service

James City County - Debt Service Fund General Obligation Bonds 2011 Virginia Public School Authority Bonds (Series A) 12/1/2030 $ 1,000,000 $ 600,000 $ 50,000 $ 42,500 $ 92,500 $ 55,000 $ 42,500 $ 97,500 2014 General Obligation Bonds 12/15/2027 21,610,000 15,460,000 1,665,000 564,975 2,229,975 1,735,000 479,975 2,214,975 2015 General Obligation Refunding Bonds (Series A) 6/15/2030 11,280,000 11,160,000 995,000 455,313 1,450,313 1,000,000 405,563 1,405,563 33,890,000 27,220,000 2,710,000 1,062,788 3,772,788 2,790,000 928,038 3,718,038

Capital Leases 2010 Capital Lease 12/1/2020 1,312,522 156,538 156,538 5,831 162,369 - - - 2017 Capital Lease (extended in FY2022) 7/1/2020 4,736,044 929,579 929,579 20,079 949,658 970,000 30,000 1,000,000 6,048,566 1,086,117 1,086,117 25,910 1,112,027 970,000 30,000 1,000,000

Lease Revenue/Refunding Bonds 2011 Lease Revenue Bonds 7/15/2021 6,672,000 1,334,000 667,000 21,811 688,811 667,000 7,270 674,270 2012 Lease Revenue Bonds 6/15/2033 26,380,000 14,050,000 850,000 495,113 1,345,113 895,000 452,613 1,347,613 2014 Lease Revenue Refunding Bonds 6/15/2026 12,575,000 7,510,000 1,135,000 273,550 1,408,550 1,185,000 228,150 1,413,150 2015 Lease Revenue Refunding Bonds 6/15/2026 49,815,000 26,675,000 4,490,000 1,333,750 5,823,750 4,470,000 1,109,250 5,579,250 2016 Lease Revenue Bonds 6/15/2036 26,750,000 22,825,000 1,065,000 765,288 1,830,288 1,115,000 712,038 1,827,038 2018 Lease Revenue Bonds 6/30/2039 21,015,000 20,090,000 965,000 925,000 1,890,000 1,015,000 876,750 1,891,750 143,207,000 92,484,000 9,172,000 3,814,512 12,986, 512 9,347,000 3,386,071 12,733,071

New Borrowings (Capital Lease/Bonds) 2021 New Borrowing 7/1/2027 1,500,000 - 189,914 60,000 249,914 197,511 52,403 249,914 2021 New Borrowing 7/1/2027 1,000,000 - 126,610 40,000 166,610 131,674 34,936 166,610 2022 New Borrowing 7/1/2040 5,859,850 - - - - 196,784 234,394 431,178 8,359,850 - 316,524 100,000 416,524 525,969 321,733 847,702

Subtotal - James City County Debt Service 191,505,416 120,790,117 13,284,641 5,003,210 18,287,851 13,632,969 4,665,842 18,298,811

James City Service Authority (JCSA) 2016 Revenue Refunding Bonds 1/15/2040 22,595,000 19,920,000 690,000 667,300 1,357,300 720,000 632,800 1,352,800 2021 Revenue Bonds 12/31/2040 9,000,000 - 320,000 255,282 575,282 290,000 280,456 570,456 31,595,000 19,920,000 1,010,000 922,582 1,932,582 1,010,000 913,256 1,923,256

Total Debt Service - James City County and JCSA $ 223,100,416 $ 140,710,117 $ 14,294,641 $ 5,925,792 $ 20,220,433 $ 14,642,969 $ 5,579,098 $ 20,222,067

Page A-17 M E M O R A N D U M

DATE: June 9, 2020

TO: The Board of Supervisors

FROM: Sharon B. Day, Director, Financial and Management Services

SUBJECT: Fiscal Year 2021 Budget Appropriation

Attached is the resolution to appropriate the Fiscal Year (FY) 2021 budget, and reflecting the changes to the County Administrator’s Proposed Budget made by the Board of Supervisors at the budget meetings and work sessions. The attached errata sheets detail these changes.

The majority of the changes relate to the economic impacts of the novel coronavirus (COVID-19), which is anticipated to result in revenue shortfalls that require corresponding reductions in expenditures. These changes and other adjustments to the FY 2021 Proposed Budget include:

General Fund Revenues:

COVID-19 reductions include the following: General Property Taxes ($2,305,000) Other Local Taxes ($8,880,750) Licenses, Permits & Fees ($3,146,200) Fines and Forfeitures ($28,000) Commonwealth ($6,065,742) Charges for Services ($751,200) Miscellaneous ($27,308) Committed Fund Balance - Prior Year School Surplus $1,810,400

Additional change due to the elimination of the State’s disbursement for recordation tax: Commonwealth ($400,000)

General Fund Expenditures:

COVID-19 reductions include the following: Departmental Reductions ($2,791,016) Hiring Freeze ($727,360) Removal of New Positions/Reclassifications ($147,749) Elimination of Compensation Reserve ($500,000) Contingency ($373,972) Contribution to Williamsburg-James City County Schools ($5,310,049) Contributions to Williamsburg Regional Library ($214,027) Contributions to Outside Entities ($296,658) Transfers to Capital Projects Fund ($7,130,710) Transfers to Other Funds ($2,302,059)

Page A-18 Fiscal Year 2021 Budget Appropriation June 9, 2020 Page 2

Capital Improvement Program Revenues:

COVID-19 reductions include the following: Transfer from General Fund ($4,004,000) Transfer from General Fund - 1% Additional Sales Tax ($3,126,710) Prior Year General Fund $600,000 Prior Year School Fund ($600,000) Federal/State Grants ($131,600) Bond Anticipation/Proceeds ($3,282,000) Transfer from Tourism Investment Fund ($725,000)

Capital Improvement Program Expenditures:

COVID-19 reductions include the following: School Projects ($7,173,000) General Services Projects ($2,553,310) Parks and Recreation Projects ($1,093,000) Other Projects ($450,000)

Virginia Public Assistance Fund Revenues:

COVID-19 reductions include the following: Federal/State Revenues ($30,377) Transfer from General Fund ($58,519)

Virginia Public Assistance Fund Expenditures:

COVID-19 reductions include the following: Administration ($77,396) Purchased Services ($2,800) Local Non-Reimbursable ($8,700)

Housing and Neighborhood Development Fund Revenue:

COVID-19 reductions include the following: Transfer from General Fund ($116,320)

Housing and Neighborhood Development Fund Expenditures:

COVID-19 reductions include the following: Housing ($14,783) Purchased Services ($101,537)

Colonial Community Corrections Fund Revenues:

COVID-19 reductions include the following: Transfer from General Fund ($9,720) Other Locality Contributions ($17,280)

Page A-19 Fiscal Year 2021 Budget Appropriation June 9, 2020 Page 3

Colonial Community Corrections Fund Expenditures:

COVID-19 reductions include the following: Operating ($19,500) Direct Client Services ($7,500)

Special Projects/Grants Fund Revenues:

COVID-19 adjustments include the following: Transfer from General Fund ($1,225,000) Fund Balance $500,000

Special Projects/Grants Fund Expenditures:

COVID-19 reductions include the following: Transportation Match ($725,000)

Tourism Investment Revenues:

COVID-19 adjustments include the following: $2 Transient Occupancy Tax ($407,500) Transfer from General Fund ($892,500) Fund Balance $172,660

Tourism Investment Expenditures:

COVID-19 adjustments include the following: Historic Triangle Marketing Fund ($2 Tax) ($203,750) Tourism Activities, Contributions, and Projects ($69,000) Transfer to Capital Projects Fund ($725,000) Contingency ($129,590)

SBD/nb FY21BudgtApp-mem

Attachment

Page A-20 Adjustments to Proposed Budget for Adopted Budget - Adjustments to Proposed Budget for Adopted Budget - FY2021 FY2022

General Fund Revenues Revenues Beginning Balance $ 216,032,000 Beginning Balance $ 219,404,000 COVID-19 Adjustments State Recordation Tax Removal (400,000) General Property Taxes (2,305,000) Other Local Taxes (8,880,750) Licenses, Permits & Fees (3,146,000) Fines & Forfeitures (28,000) Commonwealth (6,065,742) Charges for Services (751,200) Miscellaneous (27,308) State Recordation Tax Removal (400,000) Committed Fund Balance Prior Year School Surplus 1,810,400 Total Revenues $ 196,238,400 Total Revenues $ 219,004,000 Expenditures Expenditures Beginning Balance $ 216,032,000 Beginning Balance $ 219,404,000 COVID-19 Adjustments Contingency Reduction (200,000) Departmental Reductions Compensation Reserve Reduction (200,000) General Administration (110,820) Court Services (80,025) Public Safety (1,023,570) Financial Administration (140,461) Information Resource Management (119,995) Community Development (43,950) General Services (988,801) Parks and Recreation (283,394) Hiring Freeze for Six Months (727,360) Removal of New Positions/Reclassifications (147,749) Removal of Compensation Reserve (500,000) Contingency (373,972) Contribution to WJCC Schools (5,310,049) Contribution to Williamsburg Regional Library (214,027) Contributions to Outside Entities (296,658) Transfers to Other Funds (2,302,059) Transfer to Capital Improvement Program (7,130,710) Total Expenditures $ 196,238,400 Total Expenditures $ 219,004,000

Page A-21 Adjustments to Proposed Budget for Adopted Budget - Adjustments to Proposed Budget for Adopted Budget - FY2021 FY2022

Capital Projects Fund Revenues Revenues Beginning Balance $ 17,692,600 Beginning Balance $ 26,018,350 COVID-19 Adjustments COVID-19 Adjustments General Fund Revenue (4,004,000) General Fund Revenue (391,990) General Fund - 1% Additional Sales Tax (3,126,710) Federal/State Grants (270,900) Prior Year General Fund 600,000 Bond Anticipation/Proceeds (6,937,000) Prior Year School Fund (600,000) Federal/State Grants (131,600) Bond Anticipation/Proceeds (3,282,000) Tourism (725,000) Total Revenues $ 6,423,290 Total Revenues $ 18,418,460 Expenditures Expenditures Beginning Balance $ 17,692,600 Beginning Balance $ 26,018,350 COVID-19 Adjustments COVID-19 Adjustments School Projects School Projects Berkeley Middle School (1,922,000) Berkeley Middle School 1,922,000 Toano Middle School (339,000) Berkeley Middle School (2,539,000) Warhill High School (1,422,000) Toano Middle School 339,000 Division Wide Projects (208,000) Warhill High School 1,422,000 Warhill High School Expansion (3,059,000) Division Wide Projects 208,000 Lafayette High School Expansion (223,000) Division Wide Projects (440,000) General Services Projects Warhill High School Expansion 3,059,000 Stormwater Infrastructure: Powhatan/Yarmouth (752,000) Lafayette High School Expansion 223,000 Stormwater Infrastructure: Ware Creek (752,000) Clara Byrd Baker Elementary School (301,000) HVAC/Electrical (163,700) Laurel Lane Elementary School (561,000) Capital Building Maintenance (16,510) Norge Elementary School (446,000) Building/Energy Improvements (162,500) Matthew Whaley Elementary School (467,000) Grove Convenience Center (596,600) James River Elementary School (52,000) Vehicle Steel System Lifts (110,000) New Pre-School (1,989,000) IT Fiber Maintenance (450,000) General Services Projects Parks and Recreation Projects Stormwater Infrastructure: Powhatan/Yarmouth752,000 Chickahominy Riverfront Park (863,000) Stormwater Infrastructure: Ware Creek 752,000 Warhill Sports Complex Baseball Field (230,000) Stormwater Infrastructure: Other Projects (2,600,000) HVAC/Electrical 163,700 HVAC/Electrical (127,800) Capital Building Maintenance 16,510 Building/Energy Improvements 162,500 Building/Energy Improvements (316,400) Grove Convenience Center 596,600 Vehicle Steel System Lifts 110,000 Public Safety Projects Fire Station 6 (8,230,000) Parks and Recreation Projects Chickahominy Riverfront Park 63,000 Warhill Sports Complex Baseball Field 230,000 Other Projects Information Tech. Fiber Maintenance 450,000 Total Expenditures $ 6,423,290 Total Expenditures $ 18,418,460

Page A-22 Adjustments to Proposed Budget for Adopted Budget - Adjustments to Proposed Budget for Adopted Budget - FY2021 FY2022

Debt Service Fund Revenues Revenues Beginning Balance $ 20,542,500 Beginning Balance $ 20,542,500 General Fund - Schools (146,354) General Fund - Other 146,354 Total Revenues $ 20,542,500 Total Revenues $ 20,542,500 Expenditures Expenditures Beginning Balance $ 18,362,851 Beginning Balance $ 19,125,743 School Debt (146,354) County Debt (605,578) Total Expenditures $ 18,362,851 Total Expenditures $ 18,373,811

Change in Fund Balance $ 2,179,649 Change in Fund Balance $ 2,168,689

Tourism Investment Fund Revenues Revenues Beginning Balance $ 2,600,000 Beginning Balance $ 2,600,000 COVID-19 Adjustments Additional $2 Per Night Room Tax (407,500) Transfer from General Fund - 3/5 Room Tax (892,500) Fund Balance 172,660 Total Revenues $ 1,472,660 Total Revenues $ 2,600,000 Expenditures Expenditures Beginning Balance $ 2,600,000 Beginning Balance $ 2,600,000 COVID-19 Adjustments Historic Triangle Marketing Fund ($2 Tax) (203,750) Jamestown Rediscovery (33,000) Tourism Activities (24,000) Wayfinding Signs (12,000) Transfer to Capital Projects Fund (725,000) Contingency (129,590) Total Expenditures $ 1,472,660 Total Expenditures $ 2,600,000

Virginia Public Assistance Fund Revenues Revenues Beginning Balance $ 5,883,089 Beginning Balance $ 6,006,609 COVID-19 Adjustments Federal/State Revenues (30,377) Transfer from General Fund (58,519) Total Revenues $ 5,794,193 Total Revenues $ 6,006,609 Expenditures Expenditures Beginning Balance $ 5,883,089 Beginning Balance $ 6,006,609 COVID-19 Adjustments Administration (77,396) Purchased Services (2,800) Local Non-Reimbursable (8,700) Total Expenditures $ 5,794,193 Total Expenditures $ 6,006,609

Page A-23 Adjustments to Proposed Budget for Adopted Budget - Adjustments to Proposed Budget for Adopted Budget - FY2021 FY2022

Housing & Neighborhood Development Fund Revenues Revenues Beginning Balance $ 2,841,602 Beginning Balance $ 2,871,019 COVID-19 Adjustments Transfer from General Fund - Administration (16,320) Transfer from General Fund - Housing Fund (100,000) Total Revenues $ 2,725,282 Total Revenues $ 2,871,019 Expenditures Expenditures Beginning Balance $ 2,841,602 Beginning Balance $ 2,871,019 COVID-19 Adjustments Housing - Operating (4,783) Housing Programs (10,000) Neighborhood Development - Operating (1,537) Neighborhood Programs (100,000) Total Expenditures $ 2,725,282 Total Expenditures $ 2,871,019

Colonial Community Corrections Fund Revenues Revenues Beginning Balance $ 1,172,118 Beginning Balance $ 1,189,389 COVID-19 Adjustments Transfer from General Fund (9,720) Other Locality Contributions (17,280) Total Revenues $ 1,145,118 Total Revenues $ 1,189,389 Expenditures Expenditures Beginning Balance $ 1,172,118 Beginning Balance $ 1,189,389 COVID-19 Adjustments Operating (19,500) Direct Client Services (7,500) Total Expenditures $ 1,145,118 Total Expenditures $ 1,189,389

Special Projects/Grants Fund Revenues Revenues Beginning Balance $ 2,753,810 Beginning Balance $ 2,703,810 COVID-19 Adjustments Transfer from General Fund (1,225,000) Fund Balance 500,000 Total Revenues $ 2,028,810 Total Revenues $ 2,703,810 Expenditures Expenditures Beginning Balance $ 2,753,810 Beginning Balance $ 2,703,810 COVID-19 Adjustments Transportation Match (725,000) Total Expenditures $ 2,028,810 Total Expenditures $ 2,703,810

Page A-24 RESOLUTION

FISCAL YEAR 2021 BUDGET APPROPRIATION

WHEREAS, the County Administrator has prepared a two-year Proposed Budget for the fiscal years beginning July I, 2020, and ending June 30, 2021, along with the fiscalyear beginning July I, 2021, and ending June 30, 2022, and a five-year CapitalImprovements Program, fouryears of which are for information and fiscalplanning purposes only; and

WHEREAS, it is now necessary to appropriate funds to carry out the activities proposed therein for the fiscal year beginning July I, 2020, and ending June 30, 2021, and to set tax rates on real estate, tangible personal property, and machinery and tools, to provide certain revenue in support of those appropriations; and

WHEREAS, the Board wishes to adopt the second year of the operating and capital budgets for planning purposes, beginning July I, 2021, and ending June 30, 2022.

NOW. THEREFORE, BE IT RESOLVED by the Board ofSupervisors of James City County, Virginia, that:

I. The following amounts are hereby appropriated in the Fiscal Year (FY) 2021 General Fund for the offices and activities in the amounts as shown below:

GENERAL FUND REVENUES: FY 2021

General Property Taxes $138,280,000 Other Local Taxes 19,649,250 Licenses, Permits and Fees 6,276,000 Fines and Forfeitures 250,000 Use of Money and Property 200,000 Commonwealth 22,761.000 Federal Government 8,200 Charges for Services 6,794,000 Miscellaneous 209,550 Committed Fund Balance 1.810.400 Total Revenues $I 96,238.400

GENERAL FUND EXPENDITURES: FY 2021

General Administration $ 2,991,394 Court Services 4,302,740 Pub I ic Safety 27,666,426 Financial Administration 4,837,750 Information Resources Management 4,491,034 Community Development 2,969,635 General Services 11,815,667 Parks and Recreation 6,656,786

Page A-25 -2-

Contribution to Williamsburg-James City County (W JCC) Schools - Operations 92,720,422 Contribution to W JCC Schools - Debt Service 14,800,000 Contribution to Williamsburg Regional Library 4,933,357 Contributions to Outside Entities 7,119,832 Transfers to Other Funds 10,633,357 Nondepartmental 300.000 Total Expenditures $]96.238,400 The appropriation foreducation includes $92,720,422 as a local contribution to the WJCC Schools operations, of which $92,669,352 represents the County's contribution directly to the Schools and $51,070 represents the County's payment of compensation to the School Board.

In addition, the following amount is hereby appropriated as a transfer from the General Fund to the Capital Projects Fund:

Year End Fund Balance $2,400,000 Transfer to Capital Projects Fund $2,400,000

2. That the tax rates be set for the amounts shown below and revenues appropriated in the following classifications:

TAX RATES:

Real Estate on each $ I 00 assessed value $0.84 Tangible Personal Property on each$100 assessed value $4.00 Machinery and tools on each$ I 00 assessed value $4.00 Boats, weighing 5 tons or more, on each$ I 00 assessed value $1.00 Boats, weighing less than 5 tons, on each $100 assessed value $3.50

3. That the following amounts are hereby appropriated in other budgets in FY 2021 forthe activities in the amounts as shown below:

CAPITAL PROJECTS FUND:

Revenues:

Transfer from General Fund - I% Additional Sales Tax $1,523,290 Prior Year General Fund 2,400,000 Bond Anticipation/Proceeds 2,500,000 Total Capital Projects Fund Revenues $6.423.290

Expenditures: General Services $2,623,290 Public Safety 3,800,000 Total Capital Projects Fund Expenditures $6,423.290

Page A-26 -3-

DEBT SERVICE FUND:

Revenues:

Transfer from General Fund - Schools $12,519,273 Transfer from General Fund - Other 7,980,727 QualifiedSchool Construction Bonds 42,500 Total Debt Service Fund Revenues $20,542.500

Expenditures:

Total Debt Service Fund Expenditures $I 8.362.85 J

TOURISM INVESTMENT FUND:

Revenues: $] .472.660

Expenditures: $1,472.660

VIRGINIA PUBLIC ASSISTANCE FUND:

Revenues: $5,794.193

Expenditures: $5,794,\93

HOUSING AND NEIGHBORHOOD DEVELOPMENT FUND:

Revenues: $2,725,282

Expenditures: $2,725.282

COLONIAL COMMUNITY CORRECTIONS FUND:

Revenues: $1,145.1)8

Expenditures: $1,145.1)8

SPECIAL PROJECTS/GRANTS FUND:

Revenues: $2.028.8)0

Expenditures: $2.028.8)0

4. The County Administrator be authorized to increase the appropriation for the 3/5 Room Tax dollar per dollar forany amount collected over the original appropriation amount.

5. The County Administrator be authorized to increase the appropriation for the Additional $2 per Night Room Tax dollar per dollar for any amount collected over the original appropriation amount.

Page A-27 6. The County Administrator be authorized to transfer funds and personnel from time to time within and between the offices and activities delineated in this resolution as he may deem in the best interest of the County in order to carry out the work of the County as approved by the Board of Supervisors during the coming fiscalyear.

7. The County Administrator be authorized to transfer up to $ I 0,000 per occurrence from the contingency balance to one or more appropriation categories. No more than one transfer may be made for the same item causing the need for a transfer, unless the total amount to be transferredfor the item does not exceed $10,000. Total transfers for the year are not to exceed $ I 00,000.

8. The County Administrator be authorized to increase appropriations for non­ budgeted revenue that may occur during the fiscal year as follows:

a) Insurance recoveries received for damage to any County property, including vehicles, forwhich County funds have been expended to make repairs; and b) Refunds or reimbursements made to the County for which the County has expended funds directly related to that refund or reimbursement.

9. The County Administrator be authorized to adjust the appropriations for grants in the applicable fund (General Fund, Capital Projects Fund, Virginia Public Assistance Fund, Housing and Neighborhood Development Fund, Colonial Corrections Fund, and Special Projects Fund), as applicable if and when additional federal, state, and/or local funds become available or are reduced, not to exceed $10,000 for each individual grant, unless the terms of the grant or program require specific actions by the Boardof Supervisors.

I 0. The County Administrator be authorized to adjust the appropriations for the Constitutional Officers (Commonwealth Attorney. Clerk of Court, Sheriff, Treasurer, and Commissioner of the Revenue), as applicable if and when additional funding from the State Compensation Board becomes available or is reduced, not to exceed $50,000 by Constitutional Officer, to be expended in accordance with guidelines as established by the state government.

11. The County Administrator be authorized to administer the County's Personnel Policy and Pay Plan as previously adopted by the Board of Supervisors.

12. The County Administrator be authorized to transfer funds to and from the Contingency account and divisional expenditure accounts.

13. A 11 outstanding encumbrances, Capital Projects, Grants, and Special Projects in all County funds at June 30, 2020, shall be an amendment to the FY 2021 budget, and appropriated to the FY 2021 budget to the same department and account for which they were encumbered in the previous year.

14. The County Administrator or his/her designee be authorized to make expenditures from the Donation Trust Fund for the specified reasons for which the fund was established. In no case shallthe expenditure exceed the available balance in the fund as verifiedby the Department of Financial and Management Services.

Page A-28 -5-

15. The Board of Supervisors of James City County, Virginia, hereby adopts the following budgets for the purposes of future financial and operational planning:

FY 2022:

General Fund $219,004,000 Capital Projects 18,418,460 Debt Service 20,542,500 Tourism Investment 2,600,000 Virginia Public Assistance 6,006,609 Housing and Neighborhood Development 2,871,019 Colonial Community Corrections 1,189,389 Special Projects/Grants 2,703,810

I Ja es 0. Icenhour, Jr. Ch irman, Board of Supervisors VOTES ATTEST: AYE -NAY ABSTAIN SADLER _JL_ MCGLENNON .,/ LARSON '7 �o�Teresa J.FeH=; HIPPLE � Deputy Clerk to the Board ICENHOUR �

Adopted by the Board of Supervisors of James City County, Virginia, this 9th day of June, 2020.

FY2 l BudgtApp-res

Page A-29 M E M O R A N D U M

DATE: June 9, 2020

TO: The Board of Directors

FROM: M. Douglas Powell, General Manager, James City Service Authority

SUBJECT: Changes to the Regulations Governing Utility Service and Resolution of Appropriation for Fiscal Year 2021 Budget

Attached are resolutions approving changes to the Regulations Governing Utility Service and appropriating the Fiscal Year (FY) 2021 budget. At its February 25, 2020 meeting, the Board approved setting a public hearing on the proposed changes. The public hearing was subsequently held on April 14, 2020. The changes to the regulations and the FY 21 budget were discussed during a work session. The changes to the regulations would become effective July 6, 2020 and the budget would become effective July 1, 2020.

Staff recommends approval of both resolutions.

MDP/md FY21RegGovUtilServ-mem

Attachment

Page A-30 RESOLUTION OF APPROPRIATION

JAMES CITY SERVICE AUTHORITY FISCAL YEAR 2021 BUDGET

WHEREAS, the General Manager has prepared a proposed budget for the fiscal year beginning July 1, 2020; and

WHEREAS, the Board of Directors has considered said budget and does now propose to adopt the budget.

NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the James City Service Authority, James City County, Virginia, hereby adopts and appropriates the following amounts for operations and activities as shown below:

l. The following amounts are hereby appropriated in the Water Fund:

Water Fund - Revenues Service Charges $10,755,294 Facility Charges 1,600,000 Interest Income 159,000 Miscellaneous 181,500 Series 2020 Bond Proceeds 9,000,000 $21,695.794 Water Fund - Expenses Operating-Personnel $4,036,476 Operating-Non-personnel 4,116,233 Operating-Capital Outlay 149,000 Debt Service-Principal 1,010,000 Debt Service-Interest 922,582 Compensation Contingency 29,750 Capital Projects 11,431.753 $21,695,794 2. The following amounts are hereby appropriated in the Sewer Fund:

Sewer Fund - Revenues Service Charges $6,018,687 Facility Charges 1,200,000 Grinder Pump Charges 205,000 Interest Income 159,000 Miscellaneous 244,180 $7,826.867 Sewer Fund - Expenses Operating-Personnel $3,478,711 Operating-Non-personnel 2,359,100 Operating-Capital Outlay 186,500 Operating-Grinder Pump 285,580 Compensation Contingency 25,874 Capital Projects 1,491.102 $7,826.867 Page A-31 -2-

Ruth M. Larson Vice Chair, Board of Directors VOTES ATTEST: AYE NAY ABSTAIN MCGLENNON 7 - LARSON HIPPLE ICENHOUR � Deputy Secretary to the Board TerestlFels SADLER ---:7" Adopted by the Board of Directors of the James City Service Authority, James City County, Virginia, this 9th day of June, 2020.

FY2 I BudgetApprop-res

Page A-32 SECTION B

GENERAL FUND REVENUES

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General Fund - Revenue Summary

FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 Adopted Adopted $ % Plan $ %

B-2 General Property Taxes (301) $ 137,075,000 $ 138,280,000 $ 1,205,000 0.9% $ 142,385,000 $ 4,105,000 3.0% B-3 Other Local Taxes (302) 28,145,000 19,649,250 (8,495,750) -30.2% 29,480,000 9,830,750 50.0% B-4 Licenses, Permits and Fees (303) 9,427,000 6,276,000 (3,151,000) -33.4% 9,584,000 3,308,000 52.7% B-5 Fines and Forfeitures (304) 240,000 250,000 10,000 4.2% 278,000 28,000 11.2% B-6 Use of Money and Property (305) 200,000 200,000 - 0.0% 200,000 - 0.0% B-6 Commonwealth of Virginia (306) 28,620,000 22,761,000 (5,859,000) -20.5% 29,105,337 6,344,337 27.9% B-7 Federal Government (307) 8,000 8,200 200 2.5% 8,200 - 0.0% B-8 Charges for Services (308) 7,850,000 6,794,000 (1,056,000) -13.5% 7,727,200 933,200 13.7% B-9 Miscellaneous (309) 260,000 209,550 (50,450) -19.4% 236,263 26,713 12.7% B-10 Fund Balance (399) - 1,810,400 1,810,400 100.0% - (1,810,400) -100.0%

TOTAL REVENUES $ 211,825,000 $ 196,238,400 $ (15,586,600) -7.4% $ 219,004,000 $ 22,765,600 11.6%

Page B-1 ______

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General Property Taxes

Financial Summary FY2020 Adopted FY2021 Adopted FY2022 Plan Real Estate $ 101,000,000 $ 102,000,000 $ 104,000,000 Personal Property 24,530,000 24,800,000 26,000,000 Mobile Homes 50,000 50,000 50,000 Machinery and Tools 6,100,000 6,000,000 6,100,000 Public Service 2,200,000 3,050,000 3,100,000 Delinquent Real Estate 1,100,000 825,000 1,100,000 Delinquent Personal Property 950,000 750,000 950,000 Delinquent Mobile Homes 10,000 10,000 10,000 Penalties 750,000 525,000 725,000 Interest 385,000 270,000 350,000 Total$ 137,075,000 $ 138,280,000 $ 142,385,000

Comments General Property Taxes include revenues received from levies made on real and personal property of County property owners and business establishments. Reductions in this category for FY2021 are the result of the projected economic impacts of COVID-19. A normalization of revenues is expected in FY2022, following an anticipated economic recovery.

• Real Estate Property Taxes on residential and business land and buildings are based upon a tax Real Estate rate per $100 of assessed value, which is adopted by the Board of Supervisors during the budget 105,000,000 process. The tax rate is then applied to the assessed value of individual property, as determined by the Real Estate Assessor during 100,000,000 the biennial assessment process. The Commonwealth of Virginia requires localities to assess real property at 100% of market value. 95,000,000 Market value is the most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale. 90,000,000 The slight increase for FY2021 is primarily due to FY17 FY18 FY19 FY20 FY21 FY22 the reassessment, which resulted in a 1.81% overall increase to assessed real property values.

• Personal Property Taxes are assessed by the Commissioner of the Revenue on four major Personal Property property categories - individual personal property, business personal property, mobile homes, and 26,000,000 machinery and tools. The tax rate is $4.00 per $100 of assessed value. Individual and business vehicles are assessed at 100% of loan value as 24,000,000 determined by the National Automobile Dealers Association. Business equipment, machinery, and tools are assessed at 25% of capitalized cost. 22,000,000 Mobile homes are assessed at current market value and are billed at the real estate tax rate. The State currently subsidizes localities with a total 20,000,000 amount for taxes on some vehicles used for FY17 FY18 FY19 FY20 FY21 FY22 personal use and, as a result, the collection of personal property taxes has partially shifted from local taxpayers to the State under the State's "Car Tax" initiative (see chart regarding revenue received from the State in the “Commonwealth of Virginia” section).

Page B-2 General Fund Revenues James City County, VA

Unaffected by the State’s “Car Tax” initiative are County personal property assessments on boats, airplanes, trucks, trailers, and business personal property. Overall, local personal property collections are expected to increase slightly (even after the COVID-19 impacts), based on modest growth in the number and value of vehicles.

• Machinery and Tools are those items of business personal property that are used in a manufacturing application and the assessment of machinery and tools is based on costs. The current and adopted rate is $4.00 per $100 of assessed valuation.

• Public Service Assessments are performed by the State Corporation Commission on property owned by regulated public utilities, which include railroads, electric, telephone, gas, and telecommunications companies. The assessments are based on value and the effective true tax rate. This rate is calculated by multiplying the nominal tax rate of $0.84 by the median sales assessment ratio. The most recent information available is for 2019 when the ratio was 93.4%, making the effective true tax rate $0.78 per hundred. FY2021 includes estimated additional revenue from Dominion Energy related to the Skiffe’s Creek Connector.

Other Local Taxes

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan Local Sales Tax $ 10,800,000 $ 6,660,000 $ 11,100,000 Historic Triangle 1% Sales Tax 4,600,000 2,790,000 4,700,000 Transient Occupancy Tax 2,925,000 1,487,500 2,975,000 Meals Tax 7,550,000 6,795,000 7,550,000 Cigarette Tax - - 900,000 Delinquent Taxes 40,000 - - Deeds of Conveyance 380,000 323,000 380,000 Bank Franchise Tax 700,000 616,250 725,000 Recordation Taxes 1,150,000 977,500 1,150,000 Total$ 28,145,000 $ 19,649,250 $ 29,480,000

Comments • The 1.0% Local Sales Tax and the additional 1.0% Historic Triangle Sales Tax from Senate Local Sales Tax & Meals Tax Bill 942 (excluding groceries) are collected with the 5.0% State sales tax at the time of sale. Fifty 12,000,000 percent of the Historic Triangle Sales Tax is remitted to the County while the other fifty percent is remitted to the State’s Historic Triangle 10,000,000 Marketing Fund. The decrease for FY2021 relates to a projected decline in sales during the fiscal year as a result of the economic impacts of 8,000,000 COVID-19. 6,000,000 • The Meals Tax represents a tax on prepared food and beverages. The County levies a 4.0% tax. The decrease for FY2021 relates to a projected decline 4,000,000 in prepared food and beverage sales during the FY17 FY18 FY19 FY20 FY21 FY22 fiscal year as a result of COVID-19.

Page B-3 General Fund Revenues James City County, VA

• Transient Occupancy Room Tax revenues are those received from the 5.0% tax imposed on hotel, Transient Occupancy Tax motel room sales, and rental condominium units. Sixty percent (3/5s) of this tax revenue is targeted toward tourism in compliance with State law. The 3,100,000 decrease for FY2021 relates to a potential decline 2,800,000 in travel during the fiscal year, expected as a result 2,500,000 of COVID-19. 2,200,000 • The Cigarette Tax is based on General Assembly 1,900,000 action addressing equalization of taxing authority for counties. Beginning on July 1, 2021, counties 1,600,000 would be authorized to tax the retail sale of 1,300,000 cigarettes at a maximum rate of $0.40 per pack. 1,000,000 The FY2022 Plan allocates this funding to the FY17 FY18 FY19 FY20 FY21 FY22 Capital Projects Fund to be used for County and School capital maintenance and new projects.

• Deeds of Conveyance records revenue received from the tax imposed on conveyance of property deeds. The tax is based on the value of the property involved.

• Bank Franchise Tax represents revenue received from the tax imposed on bank deposits in County bank branches, less certain allowable deductions.

• The Recordation Taxes are fees levied for documents recorded at the Clerk of the Circuit Court's Office. Fees vary based on the type of document and the value of real estate.

Reductions in this category for FY2021 are the result of the projected economic impacts of COVID-19. The FY2022 Plan reflects an expected normalization of revenues, following an anticipated economic recovery.

Licenses, Permits, and Fees

Financial Summary FY2020 Adopted FY2021 Adopted FY2022 Plan Busn., Prof. & Occupational Licenses (BPOL) $ 7,150,000 $ 4,290,000 $ 7,150,000 BPOL Penalty 75,000 50,000 50,000 BPOL Interest 30,000 25,000 25,000 Delinquent BPOL 225,000 135,000 225,000 Motor Vehicle Registration 210,000 189,000 210,000 Dog Licenses 30,000 10,000 10,000 Building Permits 950,000 855,000 950,000 Utility Consumption Fee 350,000 315,000 350,000 Planning & Zoning Fees 100,000 99,000 110,000 Septic Tank Permit Fees 7,000 - - Erosion Control Fees 100,000 79,000 126,000 Surety Evaluation & Renewals Fees - 108,000 240,000 Stormwater Inspection Fees 100,000 31,000 38,000 VA Stormwater Mgmt. Program Fees 100,000 90,000 100,000 Total$ 9,427,000 $ 6,276,000 $ 9,584,000

Comments • Business, Professional and Occupational Licenses (BPOL) are collected in March and are based on the previous calendar year’s business gross receipts. Given the economic impacts of COVID-19, businesses’ gross receipts for calendar year 2020 are projected to be lower than the prior year, and this revenue has been adjusted accordingly for FY2021.

Page B-4 General Fund Revenues James City County, VA

• Motor Vehicle Registration is an initial fee of $10 for vehicles registered in the County; there is no annual local fee.

• Dog Licenses are $5.00 per year for spayed/neutered dogs and $8.00 for unaltered dogs. Multi-year licenses are also available.

• Utility Consumption Fee is paid by consumers as a part of their power bills. It is assessed and collected by the State, with a portion of the assessment forwarded to the locality.

• Planning and Zoning Fees, Erosion Control Fees, and Building Permits are based on the volume of development and are used to offset costs in the Community Development Department.

• Septic Tank Permit Fees are $100 and used to offset inspection and soil testing costs necessary to establish appropriate sites for septic tanks.

• Stormwater Installation Inspection Fees offset the cost of inspections associated with the installation of stormwater infrastructure. The fee is assessed at $900 per Detention Pond/Facility and $0.90 per linear foot of storm drain or channel.

• The Virginia Stormwater Management Program Fees are based on the state-wide fee schedule for General VPDES Permit for Discharges of Stormwater from Construction Activities, the modification or transfer of permits, and an annual permit maintenance fee. This revenue estimate is net of the registration fees that the County collects on behalf of the State.

Fee Increases and New Fees Included in the FY2021 Budget The following fee changes will be effective in January 2021.

Fee Schedule for Development Related Permits: • Fee increases for exception requests to the Chesapeake Bay Ordinance and reviews by the Wetlands Board, primarily to cover the significantly higher costs of advertising requirements in the local newspaper. • Fee increases to cover the costs of multiple reinspections including a second reinspection, a third, and subsequent reinspections. • For legislative review of land use cases, an amendment to include the postage costs necessary to notify adjacent property owners as required by State Code with the additional revenue to help cover the higher costs of advertising requirements.

To help defray the costs incurred to administer the development related ordinances and programs, the new fees are as follows: • For amusement device and tent inspections that occur on weekends or after-hours; • Electrical inspections for generators used exclusively with amusement devices; • For temporary certificate of occupancy inspections; • Additional plan review when work is proposed in the floodplain; • Administrative review of Wetlands Permits; • Certificate of Occupancy site inspections and multiple site reinspections by Stormwater and Resource Protection; • Fees for Stormwater and Resource Protection to review and administer the as-built plan process; and • Requests for Exceptions to the Subdivision Ordinance, which include a requirement for staff to notify adjacent property owners.

Under the Code, fees for building permits “shall be double for any construction that has commenced before a permit is obtained.” A similar fee structure will be in place if land disturbing occurs prior to the issuance of a permit or if development occurs within wetlands or Chesapeake Bay Preservation Areas prior to the issuance of a permit.

A new fee structure is included that is designed to more proactively administer and manage the development surety process. The estimated additional revenue will be used to assist in getting projects completed and turned over for ongoing maintenance, assist in completing annual reevaluations to ensure the County is holding an appropriate amount of surety and will also work to clear the most aged sureties. Page B-5 General Fund Revenues James City County, VA

Reductions in this category are the result of the projected economic impacts of COVID-19.

Fines and Forfeitures

Financial Summary FY2020 Adopted FY2021 Adopted FY2022 Plan Fines & Jail Committals $ 210,000 $ 225,000 $ 250,000 E-Summons Fee 30,000 25,000 28,000 Total$ 240,000 $ 250,000 $ 278,000

Comments This category of revenue reflects monies received from the imposition of fines on persons charged with violations of County ordinances and are expected to increase in FY2021 based on trends.

Use of Money and Property

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan Rent$ 200,000 $ 200,000 $ 200,000

Comments This category reflects payments from the leasing of radio tower space and the revenue is based on the agreements.

Commonwealth of Virginia

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan Recordation Tax Distribution $ 400,000 $ - $ - State Car Tax Reimbursement 9,770,137 9,770,000 9,770,137 Communication Sales & Use Tax 1,500,000 840,000 1,400,000 Car Rental Sales Tax 120,000 72,000 120,000 Mobile Home Tax Commissions 40,000 36,000 40,000 Rolling Stock Tax 60,000 50,000 56,000 DMV Select Offices 75,000 105,000 150,000 Subtotal - Non-Categorical Aid 11,965,137 10,873,000 11,536,137

Share of Expenses for: Sheriff 775,000 761,000 772,000 Commonwealth's Attorney 587,000 605,000 623,000 Clerk of the Circuit Court 495,000 530,000 539,000 Commissioner of the Revenue 184,168 185,000 190,000 Treasurer 175,000 178,000 184,000 General Registrar 70,000 56,000 64,000 Subtotal - Categorical (Shared Expenses) 2,286,168 2,315,000 2,372,000

Sales Tax for Education 12,744,195 7,965,000 13,499,144 HB 599 Payments (Police) 1,400,000 1,468,500 1,468,556 Wireless Board 220,000 135,000 225,000 Commission for the Arts 4,500 4,500 4,500 Subtotal - Categorical Aid (Other) 14,368,695 9,573,000 15,197,200 Total$ 28,620,000 $ 22,761,000 $ 29,105,337

Comments This category provides for the estimated revenue from the Commonwealth of Virginia based on the State’s most recent, available budget in the following categories:

Page B-6 General Fund Revenues James City County, VA

• Non-Categorical Aid includes revenues which are raised by the State and shared with the local government. The use of such revenues is at the discretion of the local government.

Included in this area is the State’s distribution of recordation tax to localities. The State has eliminated its distribution to localities and redirected those funds to the Hampton Roads Regional Transit Fund.

The State Car Tax Reimbursement is the State’s Personal Property Tax Relief Act (PPTRA) share of the “No Car Tax” initiative to provide relief to taxpayers. The FY2021 projection reflects the permanent cap on the State's share that began in 2006. The State’s portion is attributable to the first $20,000 of value on each qualifying vehicle, and the State is projected to pay approximately 40% of the "Car Tax" for an eligible personal use vehicle.

FY2020 Adopted FY2021 Adopted FY2022 Plan Local Collections $ 24,530,000 $ 24,800,000 $ 26,000,000 From the Commonwealth 9,770,137 9,770,000 9,770,137 $ 34,300,137 $ 34,570,000 $ 35,770,137

In FY2021, the County is scheduled to open a second DMV Select location, which will be at its Mounts Bay campus and services will be provided by the Treasurer’s Office. The estimated revenue at this location is $32,500 for a partial year of operation and is reflected in the “DMV Select Offices” line item above.

• Categorical (Shared Expenses) includes revenues received from the Commonwealth for the State's share of expenditures in activities that are considered to be joint responsibilities.

As a result of the economic impacts of COVID-19, the General Assembly eliminated the 2% bonus effective December 1, 2020 for Constitutional Officers, which had been included in the Governor’s budget.

• Categorical Aid (Other) includes revenues received from the Commonwealth, which are designated by the Commonwealth for a specific use by the local government.

This area includes the Sales Tax for Education, and reflects the portion of sales tax distributed to localities on the basis of school age population, which is 100% passed onto the WJCC School Division. A reduction is projected in this revenue source, resulting from the economic impacts of COVID-19.

The other reductions in the Commonwealth of Virginia revenue category are the result of the projected economic impacts of COVID-19. The FY2022 Plan reflects an expected normalization of revenues, following an anticipated economic recovery.

Federal Government

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan Payments in Lieu of Taxes $ 8,000 $ 8,200 $ 8,200

Comments This budget provides for payments received from the Federal Government in lieu of taxes. Federal facilities partially located in the County include the Naval Weapons Station, Camp Peary, and Colonial National Park.

While the General Fund realizes a minimal amount of federal funds, other County activities receive federal funds as their principal financing source. These include the Virginia Public Assistance and Housing and Neighborhood Development Funds, which are shown in Section E of this document.

The Williamsburg-James City County School Division also receives federal money.

Page B-7 General Fund Revenues James City County, VA

Charges for Services

Financial Summary FY2020 Adopted FY2021 Adopted FY2022 Plan Recycling $ 1,418,000 $ 765,000 $ 850,000 Excess Fees - Clerk 120,000 108,000 120,000 Secure Remote Access Fee - Clerk 35,000 35,000 35,000 Comm. Atty. Fee-Circuit Court 7,000 6,000 6,500 Sheriff and Jail Fees 135,000 117,000 130,000 Police Fees 10,000 7,200 8,000 Land Transfer Fees 8,500 1,800 2,000 Fees for Plats & Maps 1,000 200 200 Boarding Dogs 500 500 500 Delinq. Taxes-Admin. Fees 166,000 135,000 150,000 False Alarm Fees 1,000 - - Bulk Pickup Fee 10,000 13,500 15,000 Convenience Center Fees - 306,000 340,000 ALS/BLS Fees 2,300,000 1,890,000 2,100,000 Rec. Center Membership 775,000 705,600 795,000 Rec. Center Single Fees 369,100 350,000 395,000 Park Revenues 1,065,000 1,021,500 1,300,000 Rec. Center-Vending Machine 6,000 5,400 6,000 Recreation Facility Rentals 79,700 72,000 80,000 Parks Advertising 12,700 4,500 5,000 Before & After School Fees 862,200 827,000 919,000 Special Programs 100,600 87,300 97,000 Trips & Special Events 12,800 11,700 13,000 Leagues-Fees 7,500 7,000 8,000 Day Camp Fees 297,000 276,300 307,000 Class Fees 50,400 40,500 45,000 Total$ 7,850,000 $ 6,794,000 $ 7,727,200

Comments This section reflects revenue from fees charged for certain services provided to citizens and other public agencies. It does not include revenues for enterprise type activities (e.g., water and sewer charges), which are budgeted in separate funds.

In FY2020, due to a significant increase in the cost of the program, the County transitioned to a “fee-for-service” Recycling program. The FY2021 revenue estimate reflects adjusted amounts for revenue and expenditures (located in the Solid Waste Management department in Section C of this document), based on the current level of participation. There is no change in the fee being proposed.

One-third of the excess fees collected by the Clerk of the Circuit Court are accounted for in this area. The State claims the other two-thirds.

Sheriff and Jail fees include courthouse security fees, admissions fees into the Virginia Peninsula Regional Jail, and fees charged for blood and DNA tests. These revenues and reimbursements received from the Compensation Board are used to support the Sheriff’s operations, which is shown in Section C of this document.

The Convenience Center Fees are not new for FY2021; rather, they reflect a change in budgeting. Previously, these revenues were presented as an offset to the Solid Waste Management expenditure budget.

ALS/BLS Fees are for ambulance transport services provided by the County’s Fire Department.

Recreation Center revenues incorporate new membership options and the opening of the new cardio and toning areas and personal training and yoga studios at the James City County Recreation Center.

Page B-8 General Fund Revenues James City County, VA

Slight fee increases are proposed in certain Park Revenues, including camping; concessions; boat slips; and parking at the Jamestown Beach Event Park. The fee changes will be effective in January 2021. Weather, capital projects, and the cancellation of tournaments and special events can significantly impact revenue.

The Before & After School Fees and Day Camp Fees estimates are based on expected participation levels.

Reductions in this category are the result of the cancellation and/or modification of many programs and reflect the projected economic impacts of COVID-19.

Miscellaneous

Financial Summary FY2020 Adopted FY2021 Adopted FY2022 Plan Sale of Vehicles or Equipment $ 137,000 $ 90,000 $ 100,000 Streetlights & Signs 3,000 - - Court Appointed Attorneys 10,000 9,000 10,000 Miscellaneous 105,000 107,550 123,263 Parking Tickets 5,000 3,000 3,000 Total$ 260,000 $ 209, 550 $ 236,263

Comments This budget provides for small or nonrecurring revenues that are not recorded under the other sources. Estimates are based on historical trends as well as relevant, current information. Reductions in this category are the result of the projected economic impacts of COVID-19.

Fund Balance

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan Fund Balance - Committed: WJCC School Division Prior Year Surplus $ - $ 1,810,400 $ -

Comments To help mitigate the projected economic impacts of COVID-19 on the Williamsburg-James City County (WJCC) School Division, the Board of Supervisors agreed to re-appropriate the County’s share (90.52%) of the WJCC School Division’s estimated fiscal year 2020 year-end surplus of $2,000,000. The amount above reflects 90.52% of that estimated surplus, and is appropriated in FY2021 as part of our local contribution to the WJCC School Division to be used for operations.

Financial Planning Summary In developing the FY2021 budget for revenues, the County gave consideration to current economic conditions, the most significant of which involves the financial impacts of COVID-19. The Introduction of this document describes other aspects of the County’s financial planning process, including criteria that guide decisions regarding revenues for both FY2021 and future years. These criteria provide for keeping any real estate tax increase to a minimum and utilizing resources other than general tax dollars. This budget meets those criteria in that there are no tax rate changes and that new or increased fees are employed to address costs associated with providing specific services, rather than a general tax increase.

Revenues from the Cigarette Tax included in the FY2022 Plan are allocated to fund capital maintenance and new projects and, therefore, will not contribute to future operating expenditures. Five-year projections of revenues and expenditures are included in Section G of this document to illustrate the potential financial outlook of the County based on analysis of existing trends. To address changing needs of the County and its citizens and to fund corresponding increases in both recurring and capital expenditures, alternative revenue decisions may be considered in the future. These decisions would be made during future budget cycles, factoring in projected economic conditions and initiatives outlined in forthcoming updates to the Comprehensive and Strategic Plans.

Page B-9 SECTION C

GENERAL FUND EXPENTIURES

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General Fund - Departmental Expenditure Summary

FY2020 FY2021 DIFF FROM FY 2020 FY2022 DIFF FROM FY 2021 PAGE DEPARTMENT / DIVISION ADOPTED ADOPTED $ % PLAN $ %

GENERAL ADMINISTRATION C-3 Board of Supervisors (011) $ 152,992 $ 151,299 $ (1,693) (1.1)% $ 160,376 $ 9,077 6.0% C-5 County Administration (012) 871,498 876,718 5,220 .6% 895,763 19,045 2.2% C-7 County Attorney (014) 522,891 527,279 4,388 .8% 537,474 10,195 1.9% C-9 Economic Development (151) 289,938 326,635 36,697 12.7% 370,749 44,114 13.5% C-11 Human Resources (019) 533,796 543,667 9,871 1.8% 632,439 88,772 16.3% C-13 Voter Registration and Elections (131) 460,255 565,796 105,541 22.9% 591,710 25,914 4.6% 2,831,370 2,991,394 160,024 5.7% 3,188,511 197,117 6.6% COURT SERVICES C-15 Courthouse (176) 532,532 579,971 47,439 8.9% 503,414 (76,557) (13.2)% C-17 Clerk of the Circuit Court (041) 781,527 809,838 28,311 3.6% 827,488 17,650 2.2% C-19 Commonwealth's Attorney (054) 1,137,072 1,114,746 (22,326) (2.0)% 1,163,903 49,157 4.4% C-21 Sheriff (061) 1,485,804 1,515,102 29,298 2.0% 1,523,724 8,622 .6% C-23 Courts/Judicial (177-181) 275,507 283,083 7,576 2.7% 283,851 768 .3% 4,212,442 4,302,740 90,298 2.1% 4,302,380 (360) (.0)% PUBLIC SAFETY C-25 Police Department (062) 11,941,728 11,328,508 (613,220) (5.1)% 11,973,809 645,301 5.7% C-27 Animal Control (121) 188,984 162,799 (26,185) (13.9)% 258,444 95,645 58.8% C-29 Fire/EMS (071) 13,155,396 12,557,186 (598,210) (4.5)% 13,194,049 636,863 5.1% C-31 Emergency Management (073) 279,522 258,037 (21,485) (7.7)% 283,340 25,303 9.8% C-33 Emergency Communications (195) 3,379,074 3,359,896 (19,178) (.6)% 3,571,362 211,466 6.3% 28,944,704 27,666,426 (1,278,278) (4.4)% 29,281,004 1,614,578 5.8% FINANCIAL ADMINISTRATION C-35 Treasurer (031) 1,253,305 1,204,319 (48,986) (3.9)% 1,358,633 154,314 12.8% C-37 Satellite Services Office (035) 207,792 218,005 10,213 4.9% 219,981 1,976 .9% C-39 Commissioner of the Revenue (021) 877,283 949,338 72,055 8.2% 971,438 22,100 2.3% C-41 Financial and Management Services (029) 1,349,231 1,249,248 (99,983) (7.4)% 1,298,930 49,682 4.0% C-43 Accounting (032) 189,121 217,774 28,653 15.2% 237,349 19,575 9.0% C-45 Purchasing (028) 290,948 296,870 5,922 2.0% 314,196 17,326 5.8% C-47 Real Estate Assessments (025) 701,202 702,196 994 .1% 729,961 27,765 4.0% 4,868,882 4,837,750 (31,132) (.6)% 5,130,488 292,738 6.1% INFORMATION RESOURCES MANAGEMENT C-49 Information Resources Management (194) 1,260,656 1,113,677 (146,979) (11.7)% 1,165,330 51,653 4.6% C-51 Information Technology Infrastructure (024) 1,866,711 1,955,226 88,515 4.7% 2,044,456 89,230 4.6% C-53 Information Technology Core Applications (033) 1,305,278 1,422,131 116,853 9.0% 1,483,152 61,021 4.3% 4,432,645 4,491,034 58,389 1.3% 4,692,938 201,904 4.5% COMMUNITY DEVELOPMENT C-55 Community Development (017) 216,584 347,119 130,535 60.3% 439,006 91,887 26.5% C-57 Planning (016) 1,117,353 933,754 (183,599) (16.4)% 1,060,306 126,552 13.6% C-59 Zoning Enforcement (107) 357,220 353,858 (3,362) (.9)% 359,506 5,648 1.6% C-61 Building Safety and Permits (105) 1,381,633 1,334,904 (46,729) (3.4)% 1,415,346 80,442 6.0% 3,072,790 2,969,635 (103,155) (3.4)% 3,274,164 304,529 10.3% GENERAL SERVICES C-63 General and Capital Services (140) 2,152,378 1,823,954 (328,424) (15.3)% 2,086,896 262,942 14.4% C-65 Facilities Maintenance (141) 3,161,537 2,939,351 (222,186) (7.0)% 3,314,791 375,440 12.8% C-67 Grounds Maintenance (142) 2,215,589 2,001,961 (213,628) (9.6)% 2,192,295 190,334 9.5% C-69 Fleet and Equipment (196) 1,087,820 1,022,673 (65,147) (6.0)% 1,050,599 27,926 2.7% C-71 Stormwater and Resource Protection (135) 2,116,245 2,023,189 (93,056) (4.4)% 2,253,360 230,171 11.4% C-73 Solid Waste Management (108) 2,296,296 2,004,539 (291,757) (12.7)% 2,140,339 135,800 6.8% 13,029,865 11,815,667 (1,214,198) (9.3)% 13,038,280 1,222,613 10.3% PARKS AND RECREATION C-75 Parks and Recreation (153-161) 6,589,884 6,656,786 66,902 1.0% 7,068,963 412,177 6.2%

SUBTOTAL - COUNTY OPERATIONS 67,982,582 65,731,432 (2,251,150) (3.3)% 69,976,728 4,245,296 6.5%

C-77 Contr. to WJCC School Division-Operations (170) 95,746,036 92,720,422 (3,025,614) (3.2)% 99,600,000 6,879,578 7.4% C-77 Contr. to WJCC School Division-Debt Service (199) 14,800,000 14,800,000 - - 14,800,000 - - C-79 Contr. to Wmbg. Regional Library (163) 4,933,357 4,933,357 - - 5,147,384 214,027 4.3% C-80 Contributions to Outside Entities (198, 183, 162) 7,190,850 7,119,832 (71,018) (1.0)% 7,416,490 296,658 4.2% C-83 Transfers to Other Funds (199) 20,910,126 10,633,357 (10,276,769) (49.1)% 20,653,457 10,020,100 94.2% C-84 Nondepartmental (193) 262,049 300,000 37,951 14.5% 1,409,941 1,109,941 370.0% SUBTOTAL - OTHER 143,842,418 130,506,968 (13,335,450) (9.3)% 149,027,272 18,520,304 14.2%

TOTAL $ 211,825,000 $ 196,238,400 $ (15,586,600) (7.4)% $ 219,004,000 $ 22,765,600 11.6%

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Page C-1 This page intentionally left blank. General Fund James City County, VA

General Fund - Expenditures by Account Code Type

FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 OBJECT CODE / ACCOUNT TYPE ADOPTED ADOPTED $ % PLAN $ %

0100 SALARIES, BOARD $ 63,455 $ 63,065 $ (390) (.6)% $ 63,615 $ 550 .9% 0110 SALARIES, FULL-TIME 33,914,504 33,493,148 (421,356) (1.2)% 34,337,594 844,446 2.5% 0120 SALARIES, OVERTIME 1,282,325 1,046,750 (235,575) (18.4)% 1,282,325 235,575 22.5% 0123 HOLIDAY PAY 235,337 235,337 - - 235,337 - - 0130 SALARIES, PART-TIME 670,761 1,562,446 891,685 132.9% 1,615,871 53,425 3.4% 0140 SALARIES, TEMPORARY 1,593,546 591,461 (1,002,085) (62.9)% 739,689 148,228 25.1% 0150 FRINGE BENEFITS 14,984,002 15,918,534 934,532 6.2% 16,683,450 764,916 4.8% 0155 UNIFORM CARE 99,540 96,740 (2,800) (2.8)% 99,540 2,800 2.9% 0156 TOOL ALLOWANCE 4,500 4,500 - - 4,500 - - 0801 SALARY CONTINGENCY (700,000) - 700,000 (100.0)% - - - 0803 RESERVE FOR COMPENSATION - - - - 1,000,000 1,000,000 - TOTAL PERSONNEL $ 52,147,970 $ 53,011,981 $ 864,011 1.7% $ 56,061,921 $ 3,049,940 5.8%

0200 ADVERTISING $ 92,298 $ 72,726 $ (19,572) (21.2)% $ 93,271 $ 20,545 28.2% 0202 TEMPORARY HELP 85,000 133,594 48,594 57.2% 131,254 (2,340) (1.8)% 0203 CONTRACTUAL SERVICES 2,371,988 1,727,474 (644,514) (27.2)% 2,219,611 492,137 28.5% 0205 PROMOTION 24,000 24,040 40 .2% 31,155 7,115 29.6% 0206 DUES AND MEMBERSHIPS 107,374 99,743 (7,631) (7.1)% 114,357 14,614 14.7% 0207 UTILITIES 1,593,660 1,566,070 (27,590) (1.7)% 1,579,400 13,330 .9% 0208 GENERATOR MAINTENANCE 43,960 51,560 7,600 17.3% 51,560 - - 0210 INSURANCE 588,000 600,000 12,000 2.0% 640,000 40,000 6.7% 0214 DUPLICATING 14,168 - (14,168) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 2,042,590 1,156,612 (885,978) (43.4)% 1,269,120 112,508 9.7% 0216 BUILDING MAINTENANCE 427,813 350,916 (76,897) (18.0)% 404,251 53,335 15.2% 0217 FIELD MAINTENANCE 14,000 9,000 (5,000) (35.7)% 18,000 9,000 100.0% 0218 POSTAGE 233,090 228,180 (4,910) (2.1)% 253,904 25,724 11.3% 0219 TELECOMMUNICATIONS 584,685 608,406 23,721 4.1% 621,062 12,656 2.1% 0220 TRAVEL AND TRAINING 351,978 190,474 (161,504) (45.9)% 398,636 208,162 109.3% 0222 LOCAL TRAVEL 22,727 - (22,727) (100.0)% - - - 0223 TRAIN LAW ENFORCEMENT 53,550 53,835 285 .5% 53,835 - - 0224 SPECIAL TRUST FUND 500 1,500 1,000 200.0% 1,500 - - 0225 SAFETY 6,500 3,000 (3,500) (53.8)% 5,500 2,500 83.3% 0226 CODE ENFORCEMENT 18,000 5,000 (13,000) (72.2)% 18,000 13,000 260.0% 0227 DUMPSTER COLLECTIONS 95,500 97,600 2,100 2.2% 97,700 100 .1% 0230 DISPOSAL FEES 188,700 249,688 60,988 32.3% 254,942 5,254 2.1% 0235 ANNUAL AUDIT 79,825 84,375 4,550 5.7% 87,725 3,350 4.0% 0236 LEAF COLLECTION PROGRAM 33,600 42,000 8,400 25.0% 42,000 - - 0240 RADIO MAINTENANCE CHARGES 1,359,860 1,402,851 42,991 3.2% 1,442,854 40,003 2.9% 0241 HOUSEHOLD CHEMICAL PROGRAM 95,706 97,999 2,293 2.4% 97,999 - - 0245 TRIPS AND SPECIAL EVENTS 79,198 69,488 (9,710) (12.3)% 78,568 9,080 13.1% 0250 GARAGE SERVICES 40,000 40,159 159 .4% 35,159 (5,000) (12.5)% 0289 CABLE - SPECIAL PROGRAMMING 6,489 17,250 10,761 165.8% 17,750 500 2.9% 0301 MERCHANDISE FOR RESALE 92,140 100,300 8,160 8.9% 104,300 4,000 4.0% 0306 HOUSEKEEPING SUPPLIES 108,800 111,230 2,430 2.2% 113,730 2,500 2.2% 0307 STREET MAINTENANCE 160,500 123,000 (37,500) (23.4)% 192,966 69,966 56.9% 0310 FOOD SUPPLIES 76,507 64,765 (11,742) (15.3)% 78,337 13,572 21.0% 0311 RECOGNITION 37,540 19,800 (17,740) (47.3)% 39,990 20,190 102.0% 0312 MOTOR FUELS 602,160 569,004 (33,156) (5.5)% 646,253 77,249 13.6% 0313 GENERATOR FUELS 8,500 10,500 2,000 23.5% 10,500 - - 0316 MEDICAL SUPPLIES 75,875 81,400 5,525 7.3% 83,750 2,350 2.9% 0318 OPERATING SUPPLIES/MATERIALS 784,477 668,535 (115,942) (14.8)% 827,608 159,073 23.8% 0319 OFFICE SUPPLIES 166,812 160,092 (6,720) (4.0)% 178,603 18,511 11.6% 0320 LEASES/RENTALS 465,234 517,153 51,919 11.2% 587,164 70,011 13.5% 0323 PRINTING/PUBLICATIONS 141,628 129,710 (11,918) (8.4)% 186,601 56,891 43.9% 0325 CLOTHING PURCHASES 218,830 208,041 (10,789) (4.9)% 216,100 8,059 3.9% 0326 CLOTHING RENTAL 36,306 31,164 (5,142) (14.2)% 33,654 2,490 8.0% 0327 SOFTWARE 153,644 1,381,266 1,227,622 799.0% 1,387,209 5,943 .4% 0330 JUROR PAYMENTS 15,000 15,000 - - 15,000 - - 0331 STREET SIGNS 8,000 4,000 (4,000) (50.0)% 10,000 6,000 150.0% 0332 STREET LIGHTS 9,000 - (9,000) (100.0)% 9,000 9,000 - 0389 MAGISTRATES OFFICE 2,000 2,000 - - 2,000 - - 0392 BACKGROUND CHECKS 70,000 60,000 (10,000) (14.3)% 70,000 10,000 16.7% 0394 RECYCLING COSTS 1,627,739 1,000,000 (627,739) (38.6)% 1,106,850 106,850 10.7% 0395 TRI RIVERS DRUG TASK FORCE 3,000 3,000 - - 3,000 - - 0396 EMPLOYEE ASSISTANCE PROGRAM 10,164 10,205 41 .4% 10,335 130 1.3% 0397 TRAINING PROGRAM 6,000 18,500 12,500 208.3% 19,500 1,000 5.4% 0710 LEGAL SERVICES 40,000 33,000 (7,000) (17.5)% 40,000 7,000 21.2% 0720 CODE REVISION 12,500 12,500 - - 12,500 - - 0724 MISCELLANEOUS GRANTS 50,000 50,000 - - 50,000 - - TOTAL OPERATING 15,637,115 14,367,705 (1,269,410) (8.1)% 16,094,063 1,726,358 12.0%

TOTAL CAPITAL 2,416,858 1,167,361 (1,249,497) (51.7)% 1,620,413 453,052 38.8% TOTAL CREDITS (2,919,361) (2,815,615) 103,746 (3.6)% (2,799,669) 15,946 (.6)% TOTAL COUNTY DEPT 67,282,582 65,731,432 (1,551,150) 2.8% 70,976,728 5,245,296 1.9%

WJCC SCHOOL DIVISION 110,546,036 107,520,422 (3,025,614) (2.7)% 114,400,000 6,879,578 6.4% WMBG. REGIONAL LIBRARY 4,933,357 4,933,357 - - 5,147,384 214,027 4.3% OUTSIDE ENTITIES 7,190,850 7,119,832 (71,018) (1.0)% 7,416,490 296,658 4.2% TRANSFERS TO OTHER FUNDS 20,910,126 10,633,357 (10,276,769) (49.1)% 20,653,457 10,020,100 94.2% NONDEPARTMENTAL 962,049 300,000 (662,049) (68.8)% 409,941 109,941 36.6% OTHER OPERATIONS 144,542,418 130,506,968 (14,035,450) (9.7)% 148,027,272 17,520,304 13.4%

TOTAL GENERAL FUND $ 211,825,000 $ 196,238,400 $ (15,586,600) (7.4)% $ 219,004,000 $ 22,765,600 11.6%

______Page C-2 General Fund James City County, VA

Board of Supervisors

The Board of Supervisors serves as the policy-making board and, within the framework of the Constitution and Code of Virginia, approve and enforce the County’s comprehensive plan, strategic plan, and land use; set local tax rates; adopt annual operating and capital budgets; approve ordinances; and make appointments to various boards and commissions.

Strategic Plan Goal(s) and Measures Key Performance FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Metric(s) Actual Estimate Target Target Sustainable Long-Term Water Supply; Modern # of Infrastructure, Facilities, and appointments Technology Systems; made to boards 45 40 40 40 Expanding and Diversifying and Local Economy; Protected commissions Community Character and an Enhanced Built Environment; Exceptional Public Services; High # of public 60 50 50 50 Quality Education; Fiscally hearings Efficient Government

Operational Initiative(s) • Continue to provide meaningful public meeting opportunities for citizens to participate in the process. These activities should include both formal public meetings, as well as neighborhood forums, etc.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 152,992 $ 151,299 $ 160,376

Comments: As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-3 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

BOARD OF SUPERVISORS (011) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0100 SALARIES, BOARD $ 38,001 $ 38,000 $ (1) - $ 38,000 $ - - 0150 FRINGE BENEFITS 34,836 37,337 2,501 7.2% 38,714 1,377 3.7% TOTAL PERSONNEL 72,837 75,337 2,500 3.4% 76,714 1,377 1.8% 0200 ADVERTISING 19,800 19,800 - - 19,800 - - 0206 DUES AND MEMBERSHIPS 30,055 30,000 (55) (.2)% 30,000 - - 0214 DUPLICATING 500 - (500) (100.0)% - - - 0218 POSTAGE 100 100 - - 100 - - 0219 TELECOMMUNICATIONS 5,400 5,100 (300) (5.6)% 5,100 - - 0220 TRAVEL AND TRAINING 7,500 2,500 (5,000) (66.7)% 7,700 5,200 208.0% 0222 LOCAL TRAVEL 200 - (200) (100.0)% - - - 0310 FOOD SUPPLIES 3,000 1,000 (2,000) (66.7)% 3,000 2,000 200.0% 0311 RECOGNITION 12,100 14,500 2,400 19.8% 14,500 - - 0318 OPERATING SUPPLIES/MATERIALS 500 1,362 862 172.4% 1,362 - - 0319 OFFICE SUPPLIES 1,000 1,600 600 60.0% 2,100 500 31.3% TOTAL OPERATING 80,155 75,962 (4,193) (5.2)% 83,662 7,700 10.1% TOTAL EXPENDITURES $ 152,992 $ 151,299 $ (1,693) (1.1)% $ 160,376 $ 9,077 6.0%

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Page C-4 General Fund James City County, VA

County Administration

County Administration provides leadership and administration of the day-to-day operations of the County. The department makes recommendations to the Board of Supervisors on policies and procedures, which will properly govern the County and is responsible for carrying out what is approved.

Strategic Plan Goal(s) and Measures

FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Sustainable Long-Term Water Supply; Modern # of news releases and 3,052 3,250 3, 250 Infrastructure, Facilities, social media posts and Technology Systems; Expanding and Diversifying Local Economy; Protected # of public outreach 12 12 12 Community Character meetings and an Enhanced Built Environment; Exceptional Public Services; High Quality # of general FOIA requests 129 120 120 Education; Fiscally coordinated Efficient Government

Operational Initiative(s) • Develop long-range facilities plan in coordination with WJCC Schools. • Collaborate with WJCC schools to implement WJCC Strategic Plan. • Implement 2035 Strategic Plan reporting tool. • Update and coordinate strategic plan reporting, budget, and CIP process and timeline. • Ensure cohesive communication throughout County departments. • Establish succession planning for the County.

Financial Summary

FY2020 Adopted FY2021 Adopted FY2022 Plan

Total Dollars $ 871,498 $ 876,718 $ 895,763

Full-time FTEs 7.0 7.0 7.0 Part-time FTEs - - - Total FTEs 7.0 7.0 7.0

Comments: In FY2021 a position was transferred from County Administration to Economic Development, but another position was gained from Information Resource Management, resulting in no change to the total number of FTEs.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-5 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COUNTY ADMINISTRATION (012) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 612,095 $ 601,021 $ (11,074) (1.8%) $ 601,021 $ - - 0150 FRINGE BENEFITS 226,089 250,244 24,155 10.7% 254,924 4,680 1.9% TOTAL PERSONNEL 838,184 851,265 13,081 1.6% 855,945 4,680 .5% 0203 CONTRACTUAL SERVICES ------0206 DUES AND MEMBERSHIPS 4,716 1,800 (2,916) (61.8%) 4,705 2,905 161.4% 0214 DUPLICATING 250 - (250) (100.0%) - - - 0218 POSTAGE 100 100 - - 100 - - 0219 TELECOMMUNICATIONS 4,080 3,350 (730) (17.9%) 3,350 - - 0220 TRAVEL AND TRAINING 8,000 3,000 (5,000) (62.5%) 11,100 8,100 270.0% 0222 LOCAL TRAVEL 500 - (500) (100.0%) - - - 0310 FOOD SUPPLIES 700 - (700) (100.0%) 1,000 1,000 - 0311 RECOGNITION 5,500 5,300 (200) (3.6%) 5,300 - - 0312 MOTOR FUELS 150 150 - - 155 5 3.3% 0318 OPERATING SUPPLIES/MATERIALS 1,830 4,000 2,170 118.6% 5,320 1,320 33.0% 0319 OFFICE SUPPLIES 2,200 1,700 (500) (22.7%) 2,500 800 47.1% 0327 SOFTWARE 5,288 6,053 765 14.5% 6,288 235 3.9% TOTAL OPERATING 33,314 25,453 (7,861) (23.6%) 39,818 14,365 56.4% TOTAL EXPENDITURES $ 871,498 $ 876,718 $ 5,220 .6% $ 895,763 $ 19,045 2.2%

______Page C-6 General Fund James City County, VA

County Attorney

The County Attorney reports to the Board of Supervisors and provides counsel to all County boards and commissions, the Virginia Public Assistance Fund (Social Services), and County staff. This department represents the County in court and in administrative proceedings, drafts and reviews ordinances and resolutions, contracts, bond documents, and deeds. Additionally, this department prepares legislative proposals for submission to the General Assembly and reviews and tracks state legislation that may affect the County’s legal rights and obligations.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of Board/committee 90 90 90 90 meetings attended # of documents Exceptional Public 650 700 725 750 reviewed/approved Services # Social Services caseload 56 56 60 65 # of completed requests for 400 450 500 550 legal advice/service

Operational Initiative(s) • Utilize an electronic case management system to ensure that legal matters are accurately tracked, appropriately filed, and are easily accessible. • Maintain a database to monitor and prepare for all General Assembly legislation that will have a measurable impact on County operations. • Provide concise, accurate, and reliable legal advice to all of our clients.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 522,891 $ 527,279 $ 537,474

Full-time FTEs 4.0 4.0 4.0 Part-time FTEs - - - Total 4.0 4.0 4.0

Comments: The County Attorney’s Office serves as legal counsel for the Economic Development Authority (EDA) and the James City Service Authority (JCSA), and fees for those services reimburse 10% of the costs for this office.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-7 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COUNTY ATTORNEY (014) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 385,213 $ 388,041 $ 2,828 .7% $ 388,041 $ - - 0140 SALARIES, TEMPORARY 4,191 4,160 (31) (.7)% 4,160 - - 0150 FRINGE BENEFITS 117,337 126,481 9,144 7.8% 128,161 1,680 1.3% TOTAL PERSONNEL 506,741 518,682 11,941 2.4% 520,362 1,680 .3% 0206 DUES AND MEMBERSHIPS 1,915 2,040 125 6.5% 2,040 - - 0214 DUPLICATING 308 - (308) (100.0)% - - - 0218 POSTAGE 1,000 1,000 - - 1,000 - - 0219 TELECOMMUNICATIONS 1,200 1,200 - - 1,200 - - 0220 TRAVEL AND TRAINING 5,000 5,000 - - 6,315 1,315 26.3% 0222 LOCAL TRAVEL 600 - (600) (100.0)% - - - 0312 MOTOR FUELS 120 100 (20) (16.7)% 100 - - 0318 OPERATING SUPPLIES/MATERIALS 6,250 6,777 527 8.4% 6,777 - - 0319 OFFICE SUPPLIES 1,000 1,200 200 20.0% 1,200 - - 0320 LEASES/RENTALS 1,757 1,780 23 1.3% 1,780 - - 0323 PRINTING/PUBLICATIONS 500 - (500) (100.0)% 200 200 - 0710 LEGAL SERVICES 40,000 33,000 (7,000) (17.5)% 40,000 7,000 21.2% 0720 CODE REVISION 12,500 12,500 - - 12,500 - - TOTAL OPERATING 72,150 64,597 (7,553) (10.5)% 73,112 8,515 13.2% 0415 FURNITURE & EQUIPMENT ------TOTAL CAPITAL ------0680 CHARGES TO USERS (56,000) (56,000) - - (56,000) - - TOTAL CREDITS (56,000) (56,000) - - (56,000) - - TOTAL EXPENDITURES $ 522,891 $ 527,279 $ 4,388 .8% $ 537,474 $ 10,195 1.9%

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Page C-8 General Fund James City County, VA

Economic Development

Economic Development helps attract businesses to James City County and advises County Administration of potential locations for new facilities in the County.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

Expanding and # of new businesses 18 21 18 19 Diversifying Local announced Economy and Protected Community Character # of expansions of existing and an Enhanced Built 2 3 2 3 Environment businesses announced

Operational Initiative(s) • Prioritize work identified in the Bulk Characterization Study by the Virginia Economic Development Partnership and implement next steps particularly for sites in the Primary Service Area • Implement target industries study strategies • Continue to support the emerging business sector and regional partnerships • Create new incentives for industrial development and/or redevelopment.

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 289,938 $ 326,635 $ 370,749

Full-time FTEs 3.0 4.0 4.0 Part-time FTEs - - - Total 3.0 4.0 4.0

Comments: The change in FTEs from FY2020 to FY2021 reflects the transfer of a position from County Administration. This change contributed to the majority of the increase from the FY2020 to FY2021 budget.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-9 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

ECONOMIC DEVELOPMENT (151) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 233,807 $ 248,706 $ 14,899 6.4% $ 264,202 $ 15,496 6.2% 0150 FRINGE BENEFITS 73,505 97,899 24,394 33.2% 111,562 13,663 14.0% TOTAL PERSONNEL 307,312 346,605 39,293 12.8% 375,764 29,159 8.4% 0203 CONTRACTUAL SERVICES - 9,500 9,500 - 9,500 - - 0205 PROMOTION 24,000 24,040 40 .2% 31,155 7,115 29.6% 0206 DUES AND MEMBERSHIPS 2,015 1,410 (605) (30.0)% 1,410 - - 0214 DUPLICATING 250 - (250) (100.0)% - - - 0218 POSTAGE 500 100 (400) (80.0)% 100 - - 0219 TELECOMMUNICATIONS 2,650 2,650 - - 2,650 - - 0220 TRAVEL AND TRAINING 8,000 - (8,000) (100.0)% 5,000 5,000 - 0222 LOCAL TRAVEL 1,000 - (1,000) (100.0)% - - - 0312 MOTOR FUELS 276 - (276) (100.0)% 215 215 - 0318 OPERATING SUPPLIES/MATERIALS 520 442 (78) (15.0)% 425 (17) (3.8)% 0319 OFFICE SUPPLIES 1,200 1,350 150 12.5% 1,650 300 22.2% 0320 LEASES/RENTALS 3,765 3,765 - - 3,765 - - 0323 PRINTING/PUBLICATIONS 2,000 - (2,000) (100.0)% 2,000 2,000 - 0327 SOFTWARE 6,450 6,773 323 5.0% 7,115 342 5.0% TOTAL OPERATING 52,626 50,030 (2,596) (4.9)% 64,985 14,955 29.9% 0667 RECEIVED FROM TOURISM (70,000) (70,000) - - (70,000) - - TOTAL CREDITS (70,000) (70,000) - - (70,000) - - TOTAL EXPENDITURES $ 289,938 $ 326,635 $ 36,697 12.7% $ 370,749 $ 44,114 13.5%

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Page C-10 General Fund James City County, VA

Human Resources

Human Resources oversees County employment, employee relations, employee development, benefits, incentives, training, strategic management, policy development, legal compliance, classification and compensation. Human Resources is dedicated to attracting and retaining excellent employees that provide a wide range of services to citizens.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

% of turnover 12.5% 12.5% 12.0% 11.5% Fiscally Efficient Government; Employee engagement 75.0% 75.0% 77.0% 77.0% Exceptional Public Services # of volunteers 850 850 900 900

Operational Initiative(s) • Provide County-wide Diversity/Inclusion and Communication trainings. • Develop new Strategic Plan based performance management process. • Implement new recruit and onboarding software. • Implement improved hiring process to decrease time to hire.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 533,796 $ 543, 667 $ 632,439

Full-time FTEs 7.0 7.0 7.0 Part-time FTEs 1.0 2.0 2.0 Total 8.0 9.0 9.0

Comments: This budget reflects charges for services to the James City Service Authority (JCSA), Williamsburg Area Transit Authority (WATA), Colonial Community Corrections (CCC), and Williamsburg Regional Library (WRL).

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-11 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

HUMAN RESOURCES (019) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 384,824 $ 386,334 $ 1,510 .4% $ 423,372 $ 37,038 9.6% 0130 SALARIES, PART-TIME 35,557 42,521 6,964 19.6% 49,224 6,703 15.8% 0140 SALARIES, TEMPORARY 26,740 - (26,740) (100.0%) - - - 0150 FRINGE BENEFITS 144,450 185,626 41,176 28.5% 207,981 22,355 12.0% TOTAL PERSONNEL 591,571 614,481 22,910 3.9% 680,577 66,096 10.8% 0200 ADVERTISING 1,800 1,000 (800) (44.4%) 1,000 - - 0203 CONTRACTUAL SERVICES 24,107 26,710 2,603 10.8% 26,710 - - 0206 DUES AND MEMBERSHIPS 1,533 1,200 (333) (21.7%) 1,600 400 33.3% 0215 EQUIPMENT MAINTENANCE 885 885 - - 885 - - 0218 POSTAGE 1,458 1,358 (100) (6.9%) 1,358 - - 0220 TRAVEL AND TRAINING 8,000 2,000 (6,000) (75.0%) 8,460 6,460 323.0% 0222 LOCAL TRAVEL 460 - (460) (100.0%) - - - 0310 FOOD SUPPLIES 2,175 - (2,175) (100.0%) 600 600 - 0311 RECOGNITION 2,250 - (2,250) (100.0%) 250 250 - 0318 OPERATING SUPPLIES/MATERIALS 10,323 8,000 (2,323) (22.5%) 9,423 1,423 17.8% 0319 OFFICE SUPPLIES 5,100 5,000 (100) (2.0%) 5,300 300 6.0% 0320 LEASES/RENTALS 2,400 3,000 600 25.0% 3,000 - - 0323 PRINTING/PUBLICATIONS 2,000 - (2,000) (100.0%) 2,000 2,000 - 0392 BACKGROUND CHECKS 70,000 60,000 (10,000) (14.3%) 70,000 10,000 16.7% 0396 EMPLOYEE ASSISTANCE PROGRAM 10,164 10,205 41 .4% 10,335 130 1.3% 0397 TRAINING PROGRAM 6,000 18,500 12,500 208.3% 19,500 1,000 5.4% TOTAL OPERATING 148,655 137,858 (10,797) (7.3%) 160,421 22,563 - 0515 FURNITURE & EQUIP-REPLACE 1,500 - (1,500) (100.0%) 1,500 1,500 - TOTAL CAPITAL 1,500 - (1,500) (100.0%) 1,500 1,500 - 0600 REIMB FROM JCSA (101,420) (101,420) - - (101,420) - - 0610 RECEIVED FROM WATA (20,382) (21,045) (663) 3.3% (22,432) (1,387) 6.6% 0666 RECEIVED FROM CCC (11,642) (11,721) (79) .7% (11,721) - - 0690 RECEIVED FROM WRL (74,486) (74,486) - - (74,486) - - TOTAL CREDITS (207,930) (208,672) (742) .4% (210,059) (1,387) .7% TOTAL EXPENDITURES $ 533,796 $ 543,667 $ 9,871 1.8% $ 632,439 $ 88,772 16.3%

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Page C-12 General Fund James City County, VA

Voter Registration and Elections

Voter Registration and Elections registers/maintains voter records and conducts multiple elections annually in accordance with the Virginia election laws and additional stringent guidelines. The Electoral Board, whose primary responsibility is to oversee the elections, is tasked with ensuring fair and transparent elections in collaboration with the General Registrar/Director of Elections.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of voting precincts 20 20 25 25

350 /election day 250 /election day # of volunteers 214 204 15 x 45/early voting 15 x 45/early voting Exceptional Public Services # of General Election votes cast 38,951 30,444 49,600 38,400

# of total registered voters 58,108 57,856 62,000 64,000

Operational Initiative(s) • Conduct successful elections (including the 2020 Presidential) including but not limited to: coordinating logistics, staffing locations, training volunteers, determining eligibility and reporting results. • Introducing the new, unfunded, 45-day early voting that will require readjusting the entire voting process in order to meet the new requisites. Acquiring additional space, fully staffing a new vote center, developing off-site security procedures, advertising, and providing technology that combats cybersecurity threats while providing secure access. • Research and acquire new County-wide electronic poll books that meet new State requirements and certifications. • Restructure all elections infrastructure due to federally mandated state-wide redistricting in accordance with the 2020 U.S. Census. This includes, but is not limited to: notifying all 62,000+ registered voters, adding and outfitting an additional projected 5 precincts, identifying and procuring new polling locations, and updating all documents, maps, files and equipment in the Voter Registration and Elections Office. • Provide eligible citizens with absentee voting by mail and in person as well as electronic/mail voting support for over 500 military/federal/overseas citizens. • Adjust office procedures to accommodate additional State implemented guidelines and additional newly passed State Laws. • Provide ongoing education and extensive training of staff and election officers on the local, state and national levels. • Register voters, maintain and update records, and issue updated voter registration information cards while continuing to offer free photo identification to citizens. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total $ 460,255 $ 565,796 $ 591,710

Full-time FTEs 3.0 3.0 3.0 Part-time FTEs 1.0 1.0 1.0 Total 4.0 4.0 4.0

Comments: The FY2021 budget reflects increases for temporary help, postage, equipment maintenance, and operating supplies to support upcoming election operations, and reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-13 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

VOTER REGISTRATION AND ELECTIONS (131) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0100 SALARIES, BOARD $ 10,954 $ 11,065 $ 111 1.0% $ 11,065 $ - - 0110 SALARIES, FULL-TIME 138,219 122,293 (15,926) (11.5)% 138,293 16,000 13.1% 0130 SALARIES, PART-TIME 17,381 17,427 46 .3% 17,427 - - 0140 SALARIES, TEMPORARY 17,728 17,739 11 .1% 17,739 - - 0150 FRINGE BENEFITS 53,536 59,226 5,690 10.6% 72,259 13,033 22.0% TOTAL PERSONNEL 237,818 227,750 (10,068) (4.2)% 256,783 29,033 12.7% 0200 ADVERTISING 1,500 2,650 1,150 76.7% 2,650 - - 0202 TEMPORARY HELP 85,000 133,594 48,594 57.2% 131,254 (2,340) (1.8)% 0206 DUES AND MEMBERSHIPS 780 1,005 225 28.8% 1,030 25 2.5% 0215 EQUIPMENT MAINTENANCE 18,550 34,419 15,869 85.5% 34,744 325 .9% 0218 POSTAGE 16,862 57,873 41,011 243.2% 27,619 (30,254) (52.3)% 0219 TELECOMMUNICATIONS 1,260 2,640 1,380 109.5% 2,640 - - 0220 TRAVEL AND TRAINING 9,050 17,467 8,417 93.0% 17,092 (375) (2.1)% 0222 LOCAL TRAVEL 3,877 - (3,877) (100.0)% - - - 0310 FOOD SUPPLIES 750 850 100 13.3% 850 - - 0311 RECOGNITION 250 - (250) (100.0)% - - - 0318 OPERATING SUPPLIES/MATERIALS 39,449 48,769 9,320 23.6% 45,369 (3,400) (7.0)% 0319 OFFICE SUPPLIES 13,201 29,061 15,860 120.1% 13,961 (15,100) (52.0)% 0320 LEASES/RENTALS 8,228 9,718 1,490 18.1% 11,968 2,250 23.2% TOTAL OPERATING 198,757 338,046 139,289 70.1% 289,177 (48,869) (14.5)% 0515 FURNITURE & EQUIP-REPLACE 23,680 - (23,680) (100.0)% 45,750 45,750 - TOTAL CAPITAL 23,680 - (23,680) (100.0)% 45,750 45,750 - TOTAL EXPENDITURES $ 460,255 $ 565,796 $ 105,541 22.9% $ 591,710 $ 25,914 4.6%

______Page C-14 General Fund James City County, VA

Courthouse

This activity accounts for the costs of operating the City of Williamsburg/James City County Courthouse located on Monticello Avenue. The Courthouse includes the Circuit Court, District Court, Juvenile and Domestic Relations Court, Sheriff, Clerk of the Circuit Court, and Commonwealth’s Attorney.

Strategic Plan Goal(s) • Modern Infrastructure, Facilities, and Technology Systems • Exceptional Public Services

Operational Initiative(s) • Reduce City/County electricity and natural gas energy usage in the Courthouse by completing energy efficient retrofits. • Repair and perform scheduled preventative maintenance to extend the life of the facility, HVAC, electrical and building components. • Maintain the Courthouse, for cleanliness, safety and occupant comfort totaling 71,661 square feet. • Seal and restripe parking lot.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 532,532 $ 579,971 $ 503,414

Full-time FTEs 2.0 2.0 2.0 Part-time FTEs 1.0 1.0 1.0 Total 3.0 3.0 3.0

Comments: The increase in budget from FY2020 to FY2021 primarily relates to funding for the replacement of a boiler, which is a non-recurring cost.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-15 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COURTHOUSE (176) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 93,508 $ 94,195 $ 687 .7% $ 94,195 $ - - 0130 SALARIES, PART-TIME 13,314 13,412 98 .7% 13,412 - - 0150 FRINGE BENEFITS 35,422 38,462 3,040 8.6% 39,086 624 1.6% TOTAL PERSONNEL 142,244 146,069 3,825 2.7% 146,693 624 .4% 0203 CONTRACTUAL SERVICES 115,700 115,700 - - 125,000 9,300 8.0% 0207 UTILITIES 150,000 150,000 - - 160,000 10,000 6.7% 0215 EQUIPMENT MAINTENANCE 90,000 90,000 - - 90,000 - - 0216 BUILDING MAINTENANCE 50,000 50,000 - - 50,000 - - 0219 TELECOMMUNICATIONS 1,800 1,800 - - 2,150 350 19.4% 0227 DUMPSTER COLLECTIONS 2,500 2,500 - - 2,600 100 4.0% 0306 HOUSEKEEPING SUPPLIES 13,750 13,750 - - 13,750 - - 0316 MEDICAL SUPPLIES 200 - (200) (100.0)% - - - 0318 OPERATING SUPPLIES/MATERIALS 11,000 11,000 - - 12,500 1,500 13.6% 0319 OFFICE SUPPLIES 300 300 - - 1,200 900 300.0% 0326 CLOTHING RENTAL 1,800 1,800 - - 1,900 100 5.6% TOTAL OPERATING 437,050 436,850 (200) (.0)% 459,100 22,250 5.1% 0440 BUILDING IMPROVEMENTS 20,000 35,000 15,000 75.0% - (35,000) (100.0)% 0515 FURNITURE & EQUIP-REPLACE 40,000 80,000 40,000 100.0% - (80,000) (100.0)% TOTAL CAPITAL 60,000 115,000 55,000 91.7% - (115,000) (100.0)% 0650 RECEIVED FROM WMBG (106,762) (117,948) (11,186) 10.5% (102,379) 15,569 (13.2)% TOTAL CREDITS (106,762) (117,948) (11,186) 10.5% (102,379) 15,569 (13.2)% TOTAL EXPENDITURES $ 532,532 $ 579,971 $ 47,439 8.9% $ 503,414 $ (76,557) (13.2)%

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Page C-16 General Fund James City County, VA

Clerk of the Circuit Court

Circuit Courts are trial courts which have jurisdiction over civil claims, criminal cases, equity suits and appeals. Other services include recording deeds, deeds of trust, leases, plats, financial statements, judgments, tax liens, releases, partnerships and charters; issuing marriage licenses, probating wills; releasing deeds of trusts, judgments and mechanic’s liens; and receiving and recording court fines and costs for James City County and the City of Williamsburg.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of criminal cases 1,448 1,550 1,550 1,575

# of civil cases 2,443 2,475 2,500 2,525

Exceptional Public Services # of deeds/land records 25,645 25,600 25,700 25,700

# of estates/notary/judgements/ 8,014 8,000 8,025 8,025 assumed names/marriage licenses/other Operational Initiative(s) • Assist the Circuit Court Judge in carrying out court associated responsibilities. • Maintain all Circuit Court records. • Issue and record official documents.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Budget$ 781,527 $ 809,838 $ 827, 488 State/Other revenue (650,000) (673,000) (694,000) Net County funding $ 131,527 $ 136,838 $ 133, 488

Full-time FTEs 11.0 11.0 11. 0 Part-time FTEs 1.0 1.0 1.0 Total 12.0 12.0 12.0

Comments: The City shares 16.9% of the cost of this office in FY2021. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-17 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

CLERK OF THE CIRCUIT COURT (041) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 521,362 $ 554,544 $ 33,182 6.4% $ 554,544 $ - - 0130 SALARIES, PART-TIME 19,888 - (19,888) (100.0)% - - - 0140 SALARIES, TEMPORARY 25,845 33,214 7,369 28.5% 33,214 - - 0150 FRINGE BENEFITS 202,689 226,309 23,620 11.7% 230,677 4,368 1.9% TOTAL PERSONNEL 769,784 814,067 44,283 5.8% 818,435 4,368 .5% 0203 CONTRACTUAL SERVICES 6,500 5,600 (900) (13.8)% 5,600 - - 0215 EQUIPMENT MAINTENANCE 1,000 - (1,000) (100.0)% 1,000 1,000 - 0218 POSTAGE 4,600 - (4,600) (100.0)% 4,600 4,600 - 0219 TELECOMMUNICATIONS 2,200 2,200 - - 2,200 - - 0319 OFFICE SUPPLIES 8,000 - (8,000) (100.0)% 7,000 7,000 - 0320 LEASES/RENTALS 800 800 - - 800 - - 0330 JUROR PAYMENTS 15,000 15,000 - - 15,000 - - TOTAL OPERATING 38,100 23,600 (14,500) (38.1%) 36,200 12,600 53.4% 0650 RECEIVED FROM WMBG (26,357) (27,829) (2,882) 10.9% (27,147) 682 3.2% TOTAL CREDITS (26,357) (27,829) (2,882) 10.9% (27,147) 682 (2.5)% TOTAL EXPENDITURES $ 781,527 $ 809,838 $ 28,311 3.6% $ 827,488 $ 17,650 2.2%

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Page C-18 General Fund James City County, VA

Commonwealth’s Attorney

The Commonwealth’s Attorney’s Office represents the County and the City of Williamsburg and is responsible for the prosecution of offenses under Virginia’s criminal and traffic laws. The office is also home to the Victim Witness Assistance Program, which provides information to crime victims about the criminal justice process, as well as assisting with referrals for counseling and financial assistance.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of cases prosecutors 3,254 3,350 3,450 3,550 directly handle

# of victims served by Victim 2,043 2,077 2,139 2,201 Exceptional Public Assistance Services and Fiscally # of hours of education Efficient Government provided to law enforcement 33 45 45 45 or public

# of body worn camera 5,631 5,695 5,865 6,035 (BWC) images processed

Operational Initiative(s) • Prosecute all felony cases that occur within James City County, as well as all class 1 and class 2 misdemeanor charges in which a jail sentence is not waived by the Commonwealth. • Assist victims/witnesses involved in the criminal justice process by better educating them about court processes and available services as well as keeping them up-to-date and informed on the status of individual cases. • Provide on-going education and training to law enforcement and the community to enhance law enforcement’s ability to protect and serve the citizens of James City County; and to promote a fuller understanding of the criminal justice system for interested citizens. • Process, review, and prepare body worn camera (BWC) images for use in the prosecution of criminal cases.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Budget$ 1,137,072 $ 1,114,746 $ 1,163,903 State/Other revenue (587,000) (605,000) (623,000) Net County funding $ 550,072 $ 509,746 $ 540,903

Full-time FTEs 13.0 13.0 13.0 Part-time FTEs - - - Total 13.0 13.0 13.0

Comments: The City of Williamsburg will pay 16.9% of the local costs in FY2021 based on the Courthouse agreement. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-19 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COMMONWEALTH'S ATTORNEY (054) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 832,445 $ 796,286 $ (36,159) (4.3)% $ 819,737 $ 23,451 2.9% 0150 FRINGE BENEFITS 294,329 316,436 22,107 7.5% 336,627 20,191 6.4% TOTAL PERSONNEL 1,126,774 1,112,722 (14,052) (1.2)% 1,156,364 43,642 3.9% 0203 CONTRACTUAL SERVICES 2,000 3,750 1,750 87.5% 5,000 1,250 33.3% 0206 DUES AND MEMBERSHIPS 7,500 7,500 - - 7,500 - - 0215 EQUIPMENT MAINTENANCE 17,425 12,670 (4,755) (27.3)% 12,670 - - 0218 POSTAGE 2,000 2,000 - - 2,000 - - 0219 TELECOMMUNICATIONS 5,550 7,350 1,800 32.4% 7,350 - - 0220 TRAVEL AND TRAINING 9,000 4,500 (4,500) (50.0)% 9,000 4,500 100.0% 0318 OPERATING SUPPLIES/MATERIALS 8,000 5,000 (3,000) (37.5)% 8,000 3,000 60.0% 0319 OFFICE SUPPLIES 7,000 5,000 (2,000) (28.6)% 8,000 3,000 60.0% 0320 LEASES/RENTALS 6,700 6,700 - - 6,700 - - 0724 MISCELLANEOUS GRANTS 50,000 50,000 - - 50,000 - - TOTAL OPERATING 115,175 104,470 (10,705) (9.3)% 116,220 11,750 11.2% 0415 FURNITURE AND EQUIP 3,998 - (3,998) (100.0)% - - - TOTAL CAPITAL 3,998 - (3,998) (100.0)% - - - 0650 RECEIVED FROM WMBG (108,875) (102,446) 6,429 (5.9)% (108,681) (6,235) 6.1% TOTAL CREDITS (108,875) (102,446) 6,429 (5.9)% (108,681) (6,235) 6.1% TOTAL EXPENDITURES $ 1,137,072 $ 1,114,746 $ (22,326) (2.0)% $ 1,163,903 $ 49,157 4.4%

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Page C-20 General Fund James City County, VA

Sheriff

The Sheriff’s Office provides the highest level of service, security and professionalism to our community. The Civil Process division executes official delivery of court/civil documents to individuals and businesses involved in criminal and civil cases. Courts are secured by deputies and bailiffs tasked with ensuring the safety of the Judge and the public. Control/Security deputies are responsible for the general security of the courthouse, screening visitors and maintaining custody of incarcerated individuals. The Sheriff’s Office also transports inmates and individuals under temporary detention orders locally and to other facilities/hospitals in the Commonwealth.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Exceptional Public Civil Process Received 40,990 39,644 39,842 40,040 Services Courtroom days 829 822 830 835

Operational Initiative(s) • Provide a safe and secure environment for the Williamsburg-James City County Courthouse. • Provide a timely and efficient delivery of all civil processes.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Budget$ 1,485,804 $ 1,515,102 $ 1,523,724 State/Other revenue (910,000) (878,000) (902,000) Net County funding $ 575,804 $ 637,102 $ 621, 724

Full-time FTEs 17.0 17.0 17. 0 Part-time FTEs - 3.0 3.0 Total 17.0 20.0 20.0

Comments: Reflected in the FY2021 FTEs are certain temporary hours that have been converted to part-time regular positions. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-21 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

SHERIFF (061) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 946,120 $ 946,764 $ 644 .1% $ 946,764 $ - - 0120 SALARIES, OVERTIME 20,000 20,000 - - 20,000 - - 0140 SALARIES, TEMPORARY 75,799 50,000 (25,799) (34.0%) 75,984 25,984 52.0% 0150 FRINGE BENEFITS 393,064 434,158 41,094 10.5% 443,494 9,336 2.2% 0155 UNIFORM CARE 5,400 5,400 - - 5,400 - - TOTAL PERSONNEL 1,440,383 1,456,322 15,939 1.1% 1,491,642 35,320 2.4% 0203 CONTRACTUAL SERVICES 1,500 2,500 1,000 66.7% 2,500 - - 0206 DUES AND MEMBERSHIPS 1,500 1,800 300 20.0% 1,800 - - 0215 EQUIPMENT MAINTENANCE 6,000 6,000 - - 6,150 150 2.5% 0218 POSTAGE 3,000 2,600 (400) (13.3%) 3,100 500 19.2% 0219 TELECOMMUNICATIONS 6,500 9,400 2,900 44.6% 10,660 1,260 13.4% 0220 TRAVEL AND TRAINING 2,400 3,000 600 25.0% 3,075 75 2.5% 0223 TRAIN LAW ENFORCEMENT 6,560 6,600 40 .6% 6,600 - - 0240 RADIO MAINTENANCE CHARGES 41,365 45,700 4,335 10.5% 46,900 1,200 2.6% 0250 GARAGE SERVICES 20,000 24,280 4,280 21.4% 19,280 (5,000) (20.6%) 0311 RECOGNITION 510 - (510) (100.0%) 550 550 - 0312 MOTOR FUELS 13,409 12,409 (1,000) (7.5%) 12,960 551 4.4% 0318 OPERATING SUPPLIES/MATERIALS 11,500 12,000 500 4.3% 12,813 813 6.8% 0319 OFFICE SUPPLIES 2,000 3,500 1,500 75.0% 3,600 100 2.9% 0320 LEASES/RENTALS 400 4,768 4,368 1,092.0% 4,768 - - 0325 CLOTHING PURCHASES 9,200 9,430 230 2.5% 9,666 236 2.5% 0327 SOFTWARE 4,500 4,000 (500) (11.1%) 4,500 500 12.5% TOTAL OPERATING 130,344 147,987 17,643 13.5% 148,922 935 .6% 0510 VEHICLES-REPLACEMENT 28,300 32,200 3,900 13.8% - (32,200) (100.0%) 0515 FURNITURE & EQUIP-REPLACE 4,368 8,160 3,792 86.8% 9,600 1,440 17.6% TOTAL CAPITAL 32,668 40,360 7,692 23.5% 9,600 (30,760) (76.2%) 0650 RECEIVED FROM WMBG (117,591) (129,567) (11,976) 10.2% (126,440) 3,127 (2.4%) TOTAL CREDITS (117,591) (129,567) (11,976) 10.2% (126,440) 3,127 (2.4%) TOTAL EXPENDITURES $ 1,485,804 $ 1,515,102 $ 29,298 2.0% $ 1,523,724 $ 8,622 .6%

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Page C-22 General Fund James City County, VA

Courts/Judicial

Courts/Judicial provides for local contributions to the various Courts. Probation and Juvenile services activities are also included. All are state or regional activities primarily supported with state and federal financial assistance.

Strategic Plan Goal(s) • Exceptional Public Services

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

City/County Court Services Unit $ 63,370 $ 63,620 $ 63,620 Circuit Court 149,890 152,675 153,443 General District Court 39,331 39,353 39,353 Juvenile and Domestic Court 14,508 19,008 19,008 9th Judicial District Court Services 6,408 6,427 6,427 Magistrates 2,000 2,000 2,000 Total$ 275,507 $ 283,083 $ 283,851

Full-time FTEs 2.0 2.0 2.0 Part-time FTEs - - - Total 2.0 2.0 2.0

Comments: The City of Williamsburg will contribute 16.9% of funding, per the Courthouse agreement with the Juvenile and Domestic Relations Court; the General District Court; the Circuit Court with two locally funded positions included in the budget; and a 50/50 split for the Magistrates and the Court Services Unit. The 9th Judicial District Court Services administrative expenses are shared equally by 11 jurisdictions.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets of the Circuit Court.

Page C-23 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COURTS/JUDICIAL (177-181) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 113,356 $ 114,186 $ 830 .7% $ 114,186 $ - - 0150 FRINGE BENEFITS 37,968 42,214 4,246 11.2% 43,078 864 2.0% TOTAL PERSONNEL 151,324 156,400 5,076 3.4% 157,264 864 .6% 0203 CONTRACTUAL SERVICES 37,000 37,000 - - 37,000 - - 0206 DUES AND MEMBERSHIPS 1,410 1,390 (20) (1.4)% 1,390 - - 0207 UTILITIES 22,000 22,000 - - 22,000 - - 0214 DUPLICATING 1,500 - (1,500) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 3,300 2,400 (900) (27.3)% 2,400 - - 0216 BUILDING MAINTENANCE 7,700 7,700 - - 7,700 - - 0218 POSTAGE 225 275 50 22.2% 275 - - 0219 TELECOMMUNICATIONS 23,863 23,906 43 .2% 23,906 - - 0220 TRAVEL AND TRAINING 9,200 9,400 200 2.2% 10,400 1,000 10.6% 0310 FOOD SUPPLIES 1,500 1,500 - - 1,500 - - 0311 RECOGNITION 60 - (60) (100.0)% 60 60 - 0318 OPERATING SUPPLIES/MATERIALS 13,850 14,450 600 4.3% 13,450 (1,000) (6.9)% 0319 OFFICE SUPPLIES 5,000 6,700 1,700 34.0% 6,700 - - 0320 LEASES/RENTALS 156,912 161,704 4,792 3.1% 161,704 - - 0389 MAGISTRATES OFFICE 2,000 2,000 - - 2,000 - - TOTAL OPERATING 285,520 290,425 4,905 1.7% 290,485 60 .0% 0415 FURNITURE & EQUIPMENT 1,000 2,392 1,392 139.2% 2,392 - - 0515 FURNITURE & EQUIP-REPLACE 4,600 4,600 - - 4,600 - - TOTAL CAPITAL 5,600 6,992 1,392 24.9% 6,992 - - 0650 RECEIVED FROM WMBG (102,924) (106,540) (3,616) 3.5% (106,696) (156) .1% 0651 RECEIVED FROM 9TH JD (64,013) (64,194) (181) .3% (64,194) - - TOTAL CREDITS (166,937) (170,734) (3,797) 2.3% (170,890) (156) .1% TOTAL EXPENDITURES $ 275,507 $ 283,083 $ 7,576 2.7% $ 283,851 $ 768 .3%

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Page C-24 General Fund James City County, VA

Police

The Police Department provides a full complement of law enforcement services, including community services, patrol, investigations, school resource, and traffic enforcement. Well-trained teams are maintained for specialized response or patrol; such as SWAT, Crisis Negotiations, and Marine Patrol. The department also offers a wide array of crime prevention services, community outreach and educational programs, and citizen classes.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Exceptional Public Services; Sustainable # of community events, Long-Term Water Supply; meetings, and educational 496 550 -** 200** Modern Infrastructure, programs attended per year Facilities, and Technology Systems; % of crimes against persons Expanding and 80.2% 80.0% >53%* >53%* cleared Diversifying Local Economy; Protected Community Character % Property Crimes Cleared 29.7% 28.0% >19%* >19%* and an Enhanced Built Environment; High Quality Average response time to Education; Fiscally high priority calls for service 6:55 6:50 <7:00 <7:00 Efficient Government (min:sec) *Standard average of metropolitan counties in United States per Federal Bureau of Investigation data. **Reduced as a result of economic impacts and social distancing measures related to COVID-19.

Operational Initiative(s) • Maintain low crime rates to protect citizens and support a business-friendly environment. • Update police technology systems, equipment and practices to address current and emerging trends. • Maintain a professional, efficient, and accredited police department.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 11,941,728 $ 11,328,508 $ 11,973,809

Full-time FTEs 111.0 111. 0 111. 0 Part-time FTEs - 2.0 2.0 Total 111.0 113.0 113.0

Comments: Reflected in the FY2021 FTEs are certain temporary hours that have been converted to part-time regular positions. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. This will reduce or eliminate many of our community policing and crime prevention programs.

Page C-25 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

POLICE DEPARTMENT (062) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 6,685,436 $ 6,615,719 $ (69,717) (1.0)% $ 6,742,056 $ 126,337 1.9% 0120 SALARIES, OVERTIME 472,124 400,000 (72,124) (15.3)% 472,124 72,124 18.0% 0123 HOLIDAY PAY 81,402 81,402 - - 81,402 - - 0130 SALARIES, PART-TIME - 57,588 57,588 - 57,588 - - 0140 SALARIES, TEMPORARY 56,319 - (56,319) (100.0)% - - - 0150 FRINGE BENEFITS 2,945,180 3,111,317 166,137 5.6% 3,234,354 123,037 4.0% 0155 UNIFORM CARE 49,320 46,800 (2,520) (5.1)% 49,320 2,520 5.4% TOTAL PERSONNEL 10,289,781 10,312,826 23,045 .2% 10,636,844 324,018 3.1% 0200 ADVERTISING 3,000 500 (2,500) (83.3)% 4,500 4,000 800.0% 0203 CONTRACTUAL SERVICES 92,954 44,005 (48,949) (52.7)% 105,304 61,299 139.3% 0206 DUES AND MEMBERSHIPS 2,390 2,930 540 22.6% 2,930 - - 0215 EQUIPMENT MAINTENANCE 112,377 165,748 53,371 47.5% 188,184 22,436 13.5% 0218 POSTAGE 3,500 3,500 - - 3,500 - - 0219 TELECOMMUNICATIONS 75,840 79,915 4,075 5.4% 82,314 2,399 3.0% 0220 TRAVEL AND TRAINING 36,472 13,295 (23,177) (63.5)% 46,395 33,100 249.0% 0222 LOCAL TRAVEL 1,500 - (1,500) (100.0)% - - - 0223 TRAIN LAW ENFORCEMENT 46,990 47,235 245 .5% 47,235 - - 0224 SPECIAL TRUST FUND 500 1,500 1,000 200.0% 1,500 - - 0310 FOOD SUPPLIES 3,225 - (3,225) (100.0)% 3,225 3,225 - 0311 RECOGNITION 3,990 - (3,990) (100.0)% 4,080 4,080 - 0312 MOTOR FUELS 254,929 246,155 (8,774) (3.4)% 287,866 41,711 16.9% 0318 OPERATING SUPPLIES/MATERIALS 104,910 81,675 (23,235) (22.1)% 125,925 44,250 54.2% 0319 OFFICE SUPPLIES 22,750 13,850 (8,900) (39.1)% 23,600 9,750 70.4% 0320 LEASES/RENTALS 4,520 3,900 (620) (13.7)% 6,300 2,400 61.5% 0323 PRINTING/PUBLICATIONS 5,050 2,850 (2,200) (43.6)% 6,250 3,400 119.3% 0325 CLOTHING PURCHASES 63,790 61,755 (2,035) (3.2)% 62,388 633 1.0% 0327 SOFTWARE 17,840 3,435 (14,405) (80.7)% 4,575 1,140 33.2% 0395 TRI RIVERS DRUG TASK FORCE 3,000 3,000 - - 3,000 - - TOTAL OPERATING 859,527 775,248 (84,279) (9.8)% 1,009,071 233,823 30.2% 0415 FURNITURE & EQUIPMENT 103,225 10,018 (93,207) (90.3)% 21,965 11,947 119.3% 0450 NEW VEHICLES 84,900 - (84,900) (100.0)% - - - 0510 VEHICLES-REPLACEMENT 552,900 145,600 (407,300) (73.7)% 217,500 71,900 49.4% 0515 FURNITURE & EQUIP-REPLACE 66,400 103,321 36,921 55.6% 103,434 113 .1% 0530 RECORDS MGMT SYSTEM 3,500 - (3,500) (100.0)% 3,500 3,500 - TOTAL CAPITAL 810,925 258,939 (551,986) (68.1)% 346,399 87,460 33.8% 0652 RECEIVED FROM OTHER (18,505) (18,505) - - (18,505) - - TOTAL CREDITS (18,505) (18,505) - - (18,505) - - TOTAL EXPENDITURES $ 11,941,728 $ 11,328,508 $ (613,220) (5.1)% $ 11,973,809 $ 645,301 5.7%

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Page C-26 General Fund James City County, VA

Animal Control

Animal Control responds to calls for service in James City County and the City of Williamsburg regarding stray animals, animal bites to people and other animals, incidents of animal neglect and cruelty, as well as nuisance barking. Animal Control is proactive in patrols within problem areas and with enforcing the State and County animal control laws. Animal Control Officers work to ensure that Rabies vaccinations and dog licenses are up-to-date.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of resident calls for service 2,312 2,540 2,500 2,500 received and addressed

Exceptional Public # of animals impounded 331 369 350 350 Services % of dog license compliance 81% 75% 75% 75%

# of community events attended 15 10 -* 12

*Reduced as a result of economic impacts and social distancing measures related to COVID-19.

Operational Initiative(s) • Develop plans to enhance emergency preparedness.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total $ 188,984 $ 162,799 $ 258,444

Full-time FTEs 2.0 2.0 2.0 Part-time FTEs 1.0 1.0 1.0 Total 3.0 3.0 3.0

Comments: Funding is included in FY2022 for a vehicle replacement, which will include animal lifts, an improved HVAC system, and more compartments to handle animal transport.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-27 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

ANIMAL CONTROL (121) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 118,133 $ 109,464 $ (8,669) (7.3)% $ 109,464 $ - - 0120 SALARIES, OVERTIME 10,200 8,500 (1,700) (16.7)% 10,200 1,700 20.0% 0130 SALARIES, PART-TIME 14,376 7,278 (7,098) (49.4)% 14,555 7,277 100.0% 0150 FRINGE BENEFITS 47,203 40,787 (6,416) (13.6)% 42,559 1,772 4.3% 0155 UNIFORM CARE 1,080 800 (280) (25.9)% 1,080 280 35.0% TOTAL PERSONNEL 190,992 166,829 (24,163) (12.7)% 177,858 11,029 6.6% 0203 CONTRACTUAL SERVICES 500 1,500 1,000 200.0% 1,500 - - 0215 EQUIPMENT MAINTENANCE 640 660 20 3.1% 660 - - 0219 TELECOMMUNICATIONS 3,300 2,760 (540) (16.4)% 3,300 540 19.6% 0220 TRAVEL AND TRAINING 2,000 2,000 - - 1,800 (200) (10.0)% 0310 FOOD SUPPLIES 75 75 - - 75 - - 0312 MOTOR FUELS 6,302 4,625 (1,677) (26.6)% 6,032 1,407 30.4% 0318 OPERATING SUPPLIES/MATERIALS 1,500 1,500 - - 769 (731) (48.7)% 0319 OFFICE SUPPLIES 100 100 - - 100 - - 0325 CLOTHING PURCHASES 1,250 950 (300) (24.0)% 1,250 300 31.6% TOTAL OPERATING 15,667 14,170 (1,497) (9.6)% 15,486 1,316 9.3% 0510 VEHICLES-REPLACEMENT - - - - 83,000 83,000 100.0% 0515 FURNITURE & EQUIP-REPLACE 1,225 700 (525) (42.9)% 1,000 300 42.9% TOTAL CAPITAL 1,225 700 (525) (42.9)% 84,000 83,300 11,900.0% 0650 RECEIVED FROM WMBG (18,900) (18,900) - - (18,900) - - TOTAL CREDITS (18,900) (18,900) - - (18,900) - - TOTAL EXPENDITURES $ 188,984 $ 162,799 $ (26,185) (13.9)% $ 258,444 $ 95,645 58.8%

______Page C-28 General Fund James City County, VA

Fire and Emergency Medical Services

Fire and Emergency Medical Services provides fire protection, prevention, emergency medical, emergency dispatch, and emergency disaster protective services to the citizens and visitors of James City County.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Average response time for first arriving unit to high 6:19 6:19 6:19 6:19 priority emergency service calls

Exceptional Public # of Fire/EMS Incidents 11,876 11,100 12,000 12,300 Services

# of residents and students reached through Community 2,974 2,500 2,000 2,000 Risk Reduction programs

Operational Initiative(s) • Complete Fire and Emergency Service Accreditation (Fire and Emergency Service Self-Assessment, Community Risk Assessment - Standards of Cover). • Continue our Mobile Integrated Healthcare/Community Paramedicine Program. • Continue programs to enhance the health and wellness of fire department members.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 13,155,396 $ 12,557,186 $ 13,194,049

Full-time FTEs 128.0 128.0 128.0 Part-time FTEs 1.0 2.0 2.0 Total 129.0 130.0 130.0

Comments: Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position. The FY2021 budget was lower than the FY2020 budget primarily as a result of delayed vehicle and equipment replacements and reductions in travel and training related to the economic impact of COVID-19. The Budget Message provides further information on reductions to the FY2021 budget resulting from COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-29 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

FIRE/EMS (071) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 7,859,832 $ 7,579,916 $ (279,916) (3.6)% $ 7,681,022 $ 101,106 1.3% 0120 SALARIES, OVERTIME 539,037 400,000 (139,037) (25.8)% 539,037 139,037 34.8% 0123 HOLIDAY PAY 153,935 153,935 - - 153,935 - - 0130 SALARIES, PART-TIME 34,340 56,016 21,676 63.1% 56,016 - - 0140 SALARIES, TEMPORARY 50,862 - (50,862) (100.0)% 25,179 25,179 - 0150 FRINGE BENEFITS 3,607,929 3,732,010 124,081 3.4% 3,836,424 104,414 2.8% 0155 UNIFORM CARE 43,740 43,740 - - 43,740 - - TOTAL PERSONNEL 12,289,675 11,965,617 (324,058) (2.6)% 12,335,353 369,736 3.1% 0200 ADVERTISING 2,500 1,250 (1,250) (50.0)% 2,500 1,250 100.0% 0203 CONTRACTUAL SERVICES 65,635 64,305 (1,330) (2.0)% 81,950 17,645 27.4% 0206 DUES AND MEMBERSHIPS 9,535 2,075 (7,460) (78.2)% 4,395 2,320 111.8% 0215 EQUIPMENT MAINTENANCE 103,460 113,080 9,620 9.3% 124,705 11,625 10.3% 0216 BUILDING MAINTENANCE 5,000 5,000 - - 5,000 - - 0218 POSTAGE 2,500 2,500 - - 2,500 - - 0219 TELECOMMUNICATIONS 42,040 42,445 405 1.0% 42,445 - - 0220 TRAVEL AND TRAINING 50,000 14,200 (35,800) (71.6)% 32,400 18,200 128.2% 0222 LOCAL TRAVEL 200 - (200) (100.0)% - - - 0306 HOUSEKEEPING SUPPLIES 13,800 13,800 - - 13,800 - - 0310 FOOD SUPPLIES 200 - (200) (100.0)% 200 200 - 0311 RECOGNITION 4,500 - (4,500) (100.0)% 4,500 4,500 - 0312 MOTOR FUELS 165,896 154,004 (11,892) (7.2)% 176,116 22,112 14.4% 0313 GENERATOR FUELS 1,500 1,500 - - 1,500 - - 0316 MEDICAL SUPPLIES 71,000 75,000 4,000 5.6% 79,000 4,000 5.3% 0318 OPERATING SUPPLIES/MATERIALS 45,160 29,865 (15,295) (33.9)% 47,715 17,850 59.8% 0319 OFFICE SUPPLIES 10,000 9,000 (1,000) (10.0)% 10,000 1,000 11.1% 0320 LEASES/RENTALS 4,845 5,245 400 8.3% 5,245 - - 0323 PRINTING/PUBLICATIONS 6,800 4,800 (2,000) (29.4)% 6,800 2,000 41.7% 0325 CLOTHING PURCHASES 56,000 57,000 1,000 1.8% 65,000 8,000 14.0% 0327 SOFTWARE 1,500 - (1,500) (100.0)% 1,500 1,500 - TOTAL OPERATING 662,071 595,069 (67,002) (10.1)% 707,271 112,202 18.9% 0415 FURNITURE & EQUIPMENT 7,950 - (7,950) (100.0)% 3,450 3,450 - 0510 VEHICLES-REPLACEMENT 100,700 - (100,700) (100.0)% 65,000 65,000 - 0515 FURNITURE & EQUIP-REPLACE 145,000 46,500 (98,500) (67.9)% 132,975 86,475 186.0% TOTAL CAPITAL 253,650 46,500 (207,150) (81.7)% 201,425 154,925 333.2% 0696 RECEIVED FOR AMBULANCE (50,000) (50,000) - - (50,000) - - TOTAL CREDITS (50,000) (50,000) - - (50,000) - - TOTAL EXPENDITURES $ 13,155,396 $ 12,557,186 $ (598,210) (4.5)% $ 13,194,049 $ 636,863 5.1%

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Page C-30 General Fund James City County, VA

Emergency Management

Emergency Management is here to help you prepare for community-wide emergencies and provide coordination of key infrastructure and resources during an incident.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of tests of Emergency 36 36 36 36 Operations System

# of public education Exceptional Public presentations on emergency 17 12 12 20 Services preparedness # of citizens trained in comprehensive Citizen 29 20 20 35 Emergency Response Team (CERT) course

Operational Initiative(s) • Develop plans to enhance emergency preparedness. • Promote integration, synchronization and resilience across departments by developing and maintaining a comprehensive emergency operations plan to include appropriate annexes. • Develop and implement a whole community outreach program, internally and externally. • Create a 3-year exercise and training cycle with County departments and outside organizations that corresponds to strengthen the County’s comprehensive emergency management plan and NIMS compliance. • Develop and implement a process to incorporate feedback, lessons learned and best practices from events or incidents when the emergency operations center is activated.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 279,522 $ 258,037 $ 283,340

Full-time FTEs 2.0 2.0 2.0 Part-time FTEs - - - Total 2.0 2.0 2.0

Comments: As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-31 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

EMERGENCY MANAGEMENT (073) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 126,707 $ 127,636 $ 929 .7% $ 127,636 $ - - 0150 FRINGE BENEFITS 52,620 56,681 4,061 7.7% 57,929 1,248 2.2% TOTAL PERSONNEL 179,327 184,317 4,990 2.8% 185,565 1,248 .7% 0200 ADVERTISING 1,000 - (1,000) (100.0)% 1,000 1,000 - 0206 DUES AND MEMBERSHIPS 875 670 (205) (23.4)% 625 (45) (6.7)% 0215 EQUIPMENT MAINTENANCE 40,600 25,500 (15,100) (37.2)% 40,000 14,500 56.9% 0218 POSTAGE 200 50 (150) (75.0)% 200 150 300.0% 0219 TELECOMMUNICATIONS 35,420 33,850 (1,570) (4.4)% 33,850 - - 0220 TRAVEL AND TRAINING 3,700 2,200 (1,500) (40.5)% 4,200 2,000 90.9% 0222 LOCAL TRAVEL 500 - (500) (100.0)% - - - 0310 FOOD SUPPLIES 1,000 250 (750) (75.0)% 1,000 750 300.0% 0318 OPERATING SUPPLIES/MATERIALS 2,500 1,000 (1,500) (60.0)% 2,500 1,500 150.0% 0319 OFFICE SUPPLIES 3,000 1,800 (1,200) (40.0)% 3,000 1,200 66.7% 0320 LEASES/RENTALS 6,000 6,000 - - 6,000 - - 0323 PRINTING/PUBLICATIONS 2,500 2,000 (500) (20.0)% 2,500 500 25.0% 0325 CLOTHING PURCHASES 1,500 - (1,500) (100.0)% 1,500 1,500 - 0327 SOFTWARE 400 400 - - 400 - - TOTAL OPERATING 99,195 73,720 (25,475) (25.7)% 96,775 23,055 31.3% 0515 FURNITURE & EQUIP-REPLACE 1,000 - (1,000) (100.0)% 1,000 1,000 - TOTAL CAPITAL 1,000 - (1,000) (100.0)% 1,000 1,000 - TOTAL EXPENDITURES $ 279,522 $ 258,037 $ (21,485) (7.7)% $ 283,340 $ 25,303 9.8%

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Page C-32 General Fund James City County, VA

Emergency Communications

Emergency Communications is a vital link for all Police, Fire, and Emergency Medical Services responses in James City County.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of incoming call volume 102,000 105,000 108,000 111,450

# of outgoing call volume 31,862 32,820 33,805 34,820 Exceptional Public Services # of calls dispatched - 11,876 11,100 12, 000 12,300 Fire/EMS

# of calls dispatched - Police 44,644 45,980 47,360 48,780

Operational Initiative(s) • Provide 911 emergency contact services, including medical direction and assistance. • Facilitate information exchange and response among County and regional emergency responders throughout incidents. • Prepare for emergencies by participating in National Weather Service and Surry Power Plant exercises. • Begin preparations for the transition to Next Generation 911 compatible phone systems.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 3,379,074 $ 3,359,896 $ 3,571,362

Full-time FTEs 28.0 28.0 28.0 Part-time FTEs - - - Total 28.0 28.0 28.0

Comments: In addition to the compensation package adjustments for FY2021 and FY2022 discussed in the Budget Message, the FY2021 budget includes funding for the continued maintenance of the Regional Radio System. The FY2021 budget was lower than the FY2020 budget as a result of delayed equipment replacement and reductions in travel and training related to the economic impact of COVID-19. The Budget Message provides further information on reductions to the FY2021 budget resulting from COVID-19.

Page C-33 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

EMERGENCY COMMUNICATIONS (195) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 1,427,950 $ 1,387,401 $ (40,549) (2.8)% $ 1,480,562 $ 93,161 6.7% 0120 SALARIES, OVERTIME 182,964 175,000 (7,964) (4.4)% 182,964 7,964 4.6% 0150 FRINGE BENEFITS 617,348 665,485 48,137 7.8% 735,256 69,771 10.5% TOTAL PERSONNEL 2,228,262 2,227,886 (376) (.0)% 2,398,782 170,896 7.7% 0200 ADVERTISING 400 400 - - 400 - - 0203 CONTRACTUAL SERVICES 8,600 3,500 (5,100) (59.3)% 4,425 925 26.4% 0206 DUES AND MEMBERSHIPS 1,340 - (1,340) (100.0)% 3,270 3,270 - 0215 EQUIPMENT MAINTENANCE 178,977 158,255 (20,722) (11.6)% 164,775 6,520 4.1% 0216 BUILDING MAINTENANCE 1,500 1,500 - - 1,500 - - 0218 POSTAGE 100 25 (75) (75.0)% 100 75 300.0% 0219 TELECOMMUNICATIONS 138,000 141,670 3,670 2.7% 141,670 - - 0220 TRAVEL AND TRAINING 6,850 2,900 (3,950) (57.7)% 6,855 3,955 136.4% 0222 LOCAL TRAVEL 200 - (200) (100.0)% - - - 0240 RADIO MAINTENANCE CHARGES 1,318,495 1,357,151 38,656 2.9% 1,395,954 38,803 2.9% 0306 HOUSEKEEPING SUPPLIES 300 300 - - 300 - - 0318 OPERATING SUPPLIES/MATERIALS 1,400 2,600 1,200 85.7% 2,600 - - 0319 OFFICE SUPPLIES 3,000 2,000 (1,000) (33.3)% 3,000 1,000 50.0% 0320 LEASES/RENTALS 47,791 48,646 855 1.8% 49,526 880 1.8% 0323 PRINTING/PUBLICATIONS 1,300 1,300 - - 1,300 - - 0327 SOFTWARE 10,500 - (10,500) (100.0)% 500 500 - TOTAL OPERATING 1,718,753 1,720,247 1,494 .1% 1,776,175 55,928 3.3% 0515 FURNITURE & EQUIP-REPLACE 4,700 1,200 (3,500) (74.5)% 2,700 1,500 125.0% TOTAL CAPITAL 4,700 1,200 (3,500) (74.5)% 2,700 1,500 125.0% 0600 RECEIVED FROM JCSA (93,070) (95,800) (2,730) 2.9% (98,540) (2,740) 2.9% 0610 RECEIVED FROM WATA (62,047) (63,870) (1,823) 2.9% (65,695) (1,825) 2.9% 0620 RECEIVED FROM VPRJ (84,022) (86,485) (2,463) 2.9% (88,960) (2,475) 2.9% 0652 RECEIVED FROM OTHER (41,365) (42,580) (1,215) 2.9% (43,800) (1,220) 2.9% 0664 RECEIVED FROM SCHOOLS (292,137) (300,702) (8,565) 2.9% (309,300) (8,598) 2.9% TOTAL CREDITS (572,641) (589,437) (16,796) 2.9% (606,295) (16,858) 2.9% TOTAL EXPENDITURES $ 3,379,074 $ 3,359,896 $ (19,178) (.6)% $ 3,571,362 $ 211,466 6.3%

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Page C-34 General Fund James City County, VA

Treasurer

The Treasurer’s Office collects, invests, records and deposits County revenues, distributes County real estate and personal property tax bills, collects current and delinquent taxes and various other licenses and fees.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of Real Estate tax payments 73,582 74,000 74,200 74,400 processed # of Personal Property tax 195,628 197,000 199,000 201,000 payments processed # of Business License Fiscally Efficient 6,492 6,100 6,200 6,300 Government; Exceptional payments processed Public Services # of properties included in tax 20 25 25 25 sales

# of payments made on-line 21,648 37,500* 32,500* 29,000

# of collection actions 29,900 31,000 31,200 31,400

*Online transaction estimates for FY2020 and FY2021 reflect social distancing measures in place due to COVID-19. Operational Initiative(s) • Refine the delinquent collections group to a more targeted process that will include new collection actions such as distresses/seizures, summonses, and judgments. • Continue working with a third party to move to a more robust online payment/information process. • Implement a DMV Select at the County’s Mounts Bay campus. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,253,305 $ 1,204,319 $ 1,358,633 State/Other revenue (175,000) (178,000) (184,000) Net County funding $ 1,078,305 $ 1,026,319 $ 1,174,633

Full-time FTEs 14.0 14.0 15.0 Part-time FTEs - 1.0 - Total 14.0 15.0 15.0

Comments: This budget provides for the printing and mailing of all real estate, personal property, and other invoices for the County, the delinquent notices required for each, and all business licenses. In addition, the costs of banking and investment services are included.

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position. Compensation package adjustments for FY2021 and FY2022 are discussed in the Budget Message.

The FY2021 budget also includes reductions resulting from the economic impacts of COVID-19 as described in the Budget Message.

Page C-35 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

TREASURER (031) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 670,859 $ 690,059 $ 19,200 2.9% $ 733,551 $ 43,492 6.3% 0140 SALARIES, TEMPORARY 15,455 - (15,455) (100.0)% - - - 0150 FRINGE BENEFITS 286,604 294,656 8,052 2.8% 324,436 29,780 10.1% TOTAL PERSONNEL 972,918 984,715 11,797 1.2% 1,057,987 73,272 7.4% 0200 ADVERTISING 600 600 - - 600 - - 0203 CONTRACTUAL SERVICES 46,650 28,450 (18,200) (39.0)% 32,050 3,600 12.7% 0206 DUES AND MEMBERSHIPS 695 850 155 22.3% 900 50 5.9% 0215 EQUIPMENT MAINTENANCE 1,490 990 (500) (33.6)% 1,490 500 50.5% 0216 BUILDING MAINTENANCE 500 - (500) (100.0)% 500 500 - 0218 POSTAGE 146,000 125,000 (21,000) (14.4)% 156,000 31,000 24.8% 0219 TELECOMMUNICATIONS 2,000 1,875 (125) (6.3)% 1,900 25 1.3% 0220 TRAVEL AND TRAINING 6,550 6,000 (550) (8.4)% 9,500 3,500 58.3% 0311 RECOGNITION 300 - (300) (100.0)% 400 400 - 0318 OPERATING SUPPLIES/MATERIALS 24,500 16,275 (8,225) (33.6)% 29,975 13,700 84.2% 0320 LEASES/RENTALS 1,300 2,700 1,400 107.7% 2,900 200 7.4% 0323 PRINTING/PUBLICATIONS 52,100 60,500 8,400 16.1% 85,200 24,700 40.8% 0327 SOFTWARE 9,000 300 (8,700) (96.7)% 1,000 700 233.3% TOTAL OPERATING 291,685 243,540 (48,145) (16.5)% 322,415 78,875 32.4% 0415 FURNITURE & EQUIPMENT 9,500 - (9,500) (100.0)% - - - 0515 FURNITURE & EQUIP-REPLACE 2,500 - (2,500) (100.0)% 3,500 3,500 - TOTAL CAPITAL 12,000 - (12,000) (100.0)% 3,500 3,500 - 0610 RECEIVED FROM WATA (19,598) (20,236) (638) 3.3% (21,569) (1,333) 6.6% 0650 RECEIVED FROM WMBG (3,700) (3,700) - - (3,700) - - TOTAL CREDITS (23,298) (23,936) (638) 2.7% (25,269) (1,333) 5.6% TOTAL EXPENDITURES $ 1,253,305 $ 1,204,319 $ (48,986) (3.9)% $ 1,358,633 $ 154,314 12.8%

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Page C-36 General Fund James City County, VA

Satellite Services Office

The Satellite Services Office provides an alternative location for conducting both County and select State services to all citizens. The Satellite Services Office can process the payment of Real Estate taxes, Personal Property taxes, Dog License fees, and Parks & Recreation registration fees. The Office also houses DMV Select, offering the ability to process most vehicle-related transactions, such as titling, registrations, and handicap placards.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of County transactions 10,521 10,928 11,365 11,819 processed

# of DMV transactions 29,238 30,102 31,005 31,935 processed Exceptional Public Services; DMV Select revenue earned $ 86,740 $ 92,812 $ 99,309 $ 106,260 Fiscally Efficient Government # of credit card transactions 12,009 12,489 12,988 13,508 processed (County & DMV)

% of customer satisfaction 98.0% 98.0% 98.0% 98.0%

Operational Initiative(s) • Maintain monthly statistics on transactions processed to assess staffing needs. • Continue staff training and development opportunities. • Continue communication between departments/divisions/agency and customers to maintain exceptional customer service. • Provide multiple payment options such as cash, check or over-the-counter credit and debit. • Operate as DMV Select site to provide vehicle services, such as vehicle titles and registrations, renewals, issuing license plates and issuing handicapped parking placards. • Issue the standard G4 and Flex E-Z Pass for the Virginia Department of Transportation (VDOT).

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 207,792 $ 218,005 $ 219,981

Full-time FTEs 3.0 3.0 3.0 Part-time FTEs 1.0 1.0 1.0 Total 4.0 4.0 4.0

Comments: The County receives a portion of the DMV and VDOT revenues collected at the Satellite Services office from the State for services provided on their behalf. As of FY2021, the Satellite Services office will be a division of the Treasurer’s Office. As discussed in the Budget Message, reductions related to the economic impact of COVID-19 and compensation package adjustments are reflected in the FY2021 and FY2022 budgets.

Page C-37 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

SATELLITE SERVICES OFFICE (035) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 127,475 $ 137,095 $ 9,620 7.5% $ 137,095 $ - - 0130 SALARIES, PART-TIME 15,778 15,585 (193) (1.2)% 15,585 - - 0150 FRINGE BENEFITS 48,515 54,591 6,076 12.5% 55,647 1,056 1.9% TOTAL PERSONNEL 191,768 207,271 15,503 8.1% 208,327 1,056 .5% 0203 CONTRACTUAL SERVICES 4,850 4,272 (578) (11.9)% 4,695 423 9.9% 0215 EQUIPMENT MAINTENANCE 120 - (120) (100.0)% 107 107 - 0218 POSTAGE 200 59 (141) (70.5)% 102 43 72.9% 0219 TELECOMMUNICATIONS 1,654 1,285 (369) (22.3)% 1,349 64 5.0% 0319 OFFICE SUPPLIES 3,700 3,770 70 1.9% 3,985 215 5.7% 0320 LEASES/RENTALS 1,400 1,348 (52) (3.7)% 1,416 68 5.0% TOTAL OPERATING 11,924 10,734 (1,190) (10.0)% 11,654 920 8.6% 0415 FURNITURE & EQUIPMENT 4,100 - (4,100) (100.0)% - - - TOTAL CAPITAL 4,100 - (4,100) (100.0)% - - - TOTAL EXPENDITURES $ 207,792 $ 218,005 $ 10,213 4.9% $ 219,981 $ 1,976 .9%

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Page C-38 General Fund James City County, VA

Commissioner of the Revenue

The Commissioner of the Revenue is the chief assessing officer of local government. The position of Commissioner is set forth in the Constitution of Virginia and is, therefore, referred to as a Constitutional Office.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) KeyPerformance Metric(s) Actual Estimate Target Target # of personal property 103,763 104,000 105,000 107,000 assessments

Fiscally Efficient # of income tax returns 2,021 2,000 2,000 2,000 Government processed

# of business licenses 5,558 5,700 5,700 6,000 processed

Operational Initiative(s) • Update tax records and provide accurate and useful statistical information. • Educate citizens about applicable tax laws and procedures.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 877,283 $ 949,338 $ 971,438 State/Other revenue (184,168) (185,000) (190,000) Net County funding $ 693,115 $ 764,338 $ 781,438

Full-time FTEs 11.0 11.0 11.0 Part-time FTEs - 1.0 1.0 Total 11.0 12.0 12.0

Comments: The FY2021 budget reflects the transfer of a part-time position from Financial and Management Services. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

The FY2021 budget also includes reductions resulting from the economic impacts of COVID-19, as described in the Budget Message.

Page C-39 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COMMISSIONER OF THE REVENUE (021) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 547,555 $ 560,841 $ 13,286 2.4% $ 560,841 $ - - 0130 SALARIES, PART-TIME - 44,541 44,541 - 44,541 - - 0140 SALARIES, TEMPORARY 12,437 6,000 (6,437) (51.8)% 12,471 6,471 107.9% 0150 FRINGE BENEFITS 265,341 291,256 25,915 9.8% 298,735 7,479 2.6% TOTAL PERSONNEL 825,333 902,638 77,305 9.4% 916,588 13,950 1.5% 0203 CONTRACTUAL SERVICES 15,000 15,000 - - 17,500 2,500 16.7% 0206 DUES AND MEMBERSHIPS 1,200 1,000 (200) (16.7)% 1,000 - - 0214 DUPLICATING 1,500 - (1,500) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 700 - (700) (100.0)% - - - 0218 POSTAGE 8,000 10,000 2,000 25.0% 11,500 1,500 15.0% 0219 TELECOMMUNICATIONS 800 500 (300) (37.5)% 500 - - 0220 TRAVEL AND TRAINING 4,000 5,000 1,000 25.0% 5,000 - - 0222 LOCAL TRAVEL 500 - (500) (100.0)% - - - 0311 RECOGNITION 350 - (350) (100.0)% 350 350 - 0318 OPERATING SUPPLIES/MATERIALS 1,700 2,000 300 17.6% 2,000 - - 0319 OFFICE SUPPLIES 12,000 12,000 - - 15,000 3,000 25.0% 0320 LEASES/RENTALS 5,000 - (5,000) (100.0)% - - - TOTAL OPERATING 50,750 45,500 (5,250) (10.3)% 52,850 7,350 16.2% 0415 FURNITURE & EQUIPMENT ------0515 FURNITURE & EQUIP-REPLACE 1,200 1,200 - - 2,000 800 66.7% TOTAL CAPITAL 1,200 1,200 - - 2,000 800 66.7% TOTAL EXPENDITURES $ 877,283 $ 949,338 $ 72,055 8.2% $ 971,438 $ 22,100 2.3%

______Page C-40 General Fund James City County, VA

Financial and Management Services

Financial and Management Services (FMS) prepares the annual operating and capital improvements budget, coordinates the annual audits, prepares the annual financial statements for the County and its fiscal agents, performs ongoing fiscal and management analyses of County programs, and oversees risk management.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target AAA AAA AAA AAA (Standard & (Standard & (Standard & (Standard & County's General Obligation Poor's, Poor's, Poor's, Poor's, Bond Rating Moody's & Moody's & Moody's & Moody's & Fiscally Efficient Fitch) Fitch) Fitch) Fitch) Government; Expanding and # years received GFOA Diversifying Local Excellence in Financial 34 35 36 37 Economy; Reporting Exceptional Public # years received GFOA Services; Distinguished Budget 2 3 4 5 High Quality Education Presentation

Unassigned Fund Balance as 12.6% 11.0% 11.0% 11.0% % of budgeted expenditures

Operational Initiative(s) • Collaborate with other departments and the fiscal agents to ensure that financial and risk management practices remain effective, fiscally efficient, and up-to-date. • Maintain budgeting and financial reporting procedures necessary to exceed standards and communicate information to citizens and other users. • Implement the replacement of financial software to improve efficiency and enhance transparency.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,349,231 $ 1,249,248 $ 1,298,930

Full-time FTEs 8.0 8.0 8.0 Part-time FTEs 1.0 - - Total 9.0 8.0 8.0

Comments: The budget provides for the County’s property and liability insurance coverage, costs and reimbursements associated with risk management services to the School Division and the annual financial statement audit.

The FY2021 budget reflects the transfer of a part-time position to the Commissioner of the Revenue as well as reductions related to the economic impact of COVID-19 as described in the Budget Message. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets. Page C-41 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

FINANCIAL & MANAGEMENT SERVICES (029) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 557,631 $ 512,125 $ (45,506) (8.2)% $ 512,125 $ - - 0130 SALARIES, PART-TIME 44,216 - (44,216) (100.0)% - - - 0140 SALARIES, TEMPORARY 3,587 - (3,587) (100.0)% 3,597 3,597 - 0150 FRINGE BENEFITS 198,007 181,828 (16,179) (8.2)% 185,343 3,515 1.9% TOTAL PERSONNEL 803,441 693,953 (109,488) (13.6)% 701,065 7,112 1.0% 0200 ADVERTISING 500 - (500) (100.0)% 400 400 - 0203 CONTRACTUAL SERVICES 13,750 14,650 900 6.5% 8,675 (5,975) (40.8)% 0206 DUES AND MEMBERSHIPS 1,585 1,200 (385) (24.3)% 1,420 220 18.3% 0210 INSURANCE 588,000 600,000 12,000 2.0% 640,000 40,000 6.7% 0214 DUPLICATING 2,000 - (2,000) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 200 - (200) (100.0)% 200 200 - 0218 POSTAGE 200 100 (100) (50.0)% 200 100 100.0% 0219 TELECOMMUNICATIONS 1,300 300 (1,000) (76.9)% 900 600 200.0% 0220 TRAVEL AND TRAINING 4,050 2,000 (2,050) (50.6)% 4,000 2,000 100.0% 0225 SAFETY 6,500 3,000 (3,500) (53.8)% 5,500 2,500 83.3% 0235 ANNUAL AUDIT 79,825 84,375 4,550 5.7% 87,725 3,350 4.0% 0311 RECOGNITION 960 - (960) (100.0)% 960 960 - 0312 MOTOR FUELS 1,600 2,600 1,000 62.5% 2,715 115 4.4% 0318 OPERATING SUPPLIES/MATERIALS 3,250 4,500 1,250 38.5% 5,000 500 11.1% 0320 LEASES/RENTALS 10,000 13,500 3,500 35.0% 14,100 600 4.4% TOTAL OPERATING 713,720 726,225 12,505 1.8% 771,795 45,570 6.3% 0600 RECEIVED FROM JCSA (86,930) (86,930) - - (86,930) - - 0664 RECEIVED FROM SCHOOLS (81,000) (84,000) (3,000) 3.7% (87,000) (3,000) 3.6% TOTAL CREDITS (167,930) (170,930) (3,000) 1.8% (173,930) (3,000) 1.8% TOTAL EXPENDITURES $ 1,349,231 $ 1,249,248 $ (99,983) (7.4)% $ 1,298,930 $ 49,682 4.0%

______Page C-42 General Fund James City County, VA

Accounting

Accounting performs work for the maintenance of a complete and accurate general ledger; processes payroll and accounts payable, performs grants oversight and capital asset reporting and prepares various account reconciliations for the County and its fiscal agencies.

Strategic Plan Goal(s) and Measures

Strategic Plan Key Performance FY2019 FY2020 FY2021 FY2022 Goal(s) Metric(s) Actual Estimate Target Target

% of invoices paid within 89% overall 90.0% 93.0% 93.0% 30 days 90% General Fund

% of eligible County 40.0% 45.0% 60.0% 80.0% invoices paid via ACH

Fiscally Efficient # of invoices paid 19,980 19,500 19,250 19,000 Government; Exceptional Public # of Pcard transactions 19,040 19,000 19,250 19,500 Services # of paychecks issued 32,968 32,000 32,150 32,150

% of active employees CY2018 = CY2019 = CY2020 = CY2021 = receiving electronic W2s 42% 60% 80% 100% (calendar year basis)

Operational Initiative(s) • To utilize the updated capital asset inventory process to ensure more effective asset management and accountability. • To implement the replacement of the financial software to improve efficiency and enhance transparency. • To review and update the accounting procedures in relation to the new financial software. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total $ 189,121 $ 217,774 $ 237,349

Full-time FTEs 7.0 7.0 7.0 Part-time FTEs - 1.0 1.0 Total 7.0 8.0 8.0

Comments: This division accounts for services provided to the County’s user departments as well as its fiscal agencies (the EDA, JCSA, WATA, OTMDC, CCC, VPRJ and MPJDC). A portion of the costs is recovered from fiscal agencies and is reflected in the “Received From” credit section.

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

As described in the Budget Message, the FY2021 budget also includes reductions resulting from the economic impacts of COVID-19.

Page C-43 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

ACCOUNTING (032) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 317,569 $ 330,879 $ 13,310 4.2% $ 338,001 $ 7,122 2.2% 0130 SALARIES, PART-TIME - 16,068 16,068 - 16,068 - - 0140 SALARIES, TEMPORARY 24,523 - (24,523) (100.0)% 9,000 9,000 - 0150 FRINGE BENEFITS 145,210 166,788 21,578 14.9% 174,067 7,279 4.4% TOTAL PERSONNEL 487,302 513,735 26,433 5.4% 537,136 23,401 4.6% 0206 DUES AND MEMBERSHIPS 380 398 18 4.7% 448 50 12.6% 0214 DUPLICATING 2,000 - (2,000) (100.0)% - - - 0218 POSTAGE 6,500 5,300 (1,200) (18.5)% 5,300 - - 0220 TRAVEL AND TRAINING 6,750 4,400 (2,350) (34.8)% 2,975 (1,425) (32.4)% 0318 OPERATING SUPPLIES/MATERIALS 6,000 2,500 (3,500) (58.3)% 3,000 500 20.0% TOTAL OPERATING 21,630 12,598 (9,032) (41.8)% 11,723 (875) (6.9)% 0415 FURNITURE & EQUIPMENT ------0515 FURNITURE & EQUIP-REPLACE - 660 660 - - (660) (100.0)% TOTAL CAPITAL - 660 660 - - (660) (100.0)% 0600 RECEIVED FROM JCSA (101,420) (101,415) 5 (.0)% (101,415) - - 0610 RECEIVED FROM WATA (38,413) (39,662) (1,249) 3.3% (42,276) (2,614) 6.6% 0620 RECEIVED FROM VPRJ (134,238) (121,890) 12,348 (9.2)% (121,890) - - 0621 RECEIVED FROM MPJDC (29,000) (29,001) (1) .0% (29,001) - - 0650 RECEIVED FROM WMBG (5,098) (5,800) (702) 13.8% (5,034) 766 (13.2)% 0666 RECEIVED FROM CCC (11,642) (11,451) 191 (1.6)% (11,894) (443) 3.9% TOTAL CREDITS (319,811) (309,219) 10,592 (3.3)% (311,510) (2,291) .7% TOTAL EXPENDITURES $ 189,121 $ 217,774 $ 28,653 15.2% $ 237,349 $ 19,575 9.0%

______Page C-44 General Fund James City County, VA

Purchasing

Purchasing manages all County procurement activity to provide taxpayers with maximum value and secure high quality goods and services at reasonable cost. All purchasing actions are conducted in a fair manner and allow all qualified vendors access to County business.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of transactions processed for JCC/JCSA/WATA (including 888 1,340 825 850 formal solicitations) Fiscally Efficient Government # of transactions processed for WJCC (including formal 946 873 850 850 solicitations)

Sale of surplus property $ 161,000 $ 99,600 $ 90,000 $ 100,000

Operational Initiative(s) • Continue working to achieve the highest standard of professional public procurement through access to training and mentoring. • Conduct all transactions with transparency, integrity, trust and ethical practices while exhibiting professional integrity, courtesy, fairness, objectivity, and accountability. • Continue to effectively and efficiently manage procurement in support of James City County operational, organizational and strategic goals. • Continue to demonstrate dedication to excellence in customer service, processing orders in a timely manner, streamlining operations, pursuing costs savings, and complying with all laws of the County and the Commonwealth of Virginia. • To implement the replacement of the financial software to improve efficiency and enhance transparency.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 290,948 $ 296,870 $ 314,196

Full-time FTEs 5.5 6.0 6.0 Part-time FTEs - - - Total 5.5 6.0 6.0

Comments: Procurement services are provided to the Schools and WATA as part of shared services agreements. Reimbursements from these entities are included in the budget.

A Senior Procurement Specialist has been added from JCSA, effective January 1, 2020. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-45 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

PURCHASING (028) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 310,197 $ 347,142 $ 36,945 11.9% $ 355,676 $ 8,534 2.5% 0150 FRINGE BENEFITS 108,748 128,864 20,116 18.5% 133,506 4,642 3.6% TOTAL PERSONNEL 418,945 476,006 57,061 13.6% 489,182 13,176 2.8% 0206 DUES AND MEMBERSHIPS 1,000 1,000 - - 1,000 - - 0214 DUPLICATING 300 - (300) (100.0)% - - - 0218 POSTAGE 500 150 (350) (70.0)% 300 150 100.0% 0220 TRAVEL AND TRAINING 6,000 3,000 (3,000) (50.0)% 6,000 3,000 100.0% 0222 LOCAL TRAVEL 200 - (200) (100.0)% - - - 0318 OPERATING SUPPLIES/MATERIALS 600 600 - - 600 - - 0319 OFFICE SUPPLIES 4,000 3,000 (1,000) (25.0)% 4,000 1,000 33.3% TOTAL OPERATING 12,600 7,750 (4,850) (38.5)% 11,900 4,150 53.5% 0600 RECEIVED FROM JCSA (45,597) (91,886) (46,289) 101.5% (91,886) - - 0610 RECEIVED FROM WATA (55,000) (55,000) - - (55,000) - - 0664 RECEIVED FROM SCHOOLS (40,000) (40,000) - - (40,000) - - TOTAL CREDITS (140,597) (186,886) (46,289) 32.9% (186,886) - - TOTAL EXPENDITURES $ 290,948 $ 296,870 $ 5,922 2.0% $ 314,196 $ 17,326 5.8%

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Page C-46 General Fund James City County, VA

Real Estate Assessments

Real Estate Assessments is tasked with producing biennial assessments on all properties located within James City County. They are also responsible for providing property information to both the public and County staff in formats that include informational reports, the annual Land Book, and the County website.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of parcels assessed 34,378 34,644 34,919 35,194 Fiscally Efficient Government; # of property transfers Exceptional Public 3,492 3,375 3,485 3,450 updated Services, Modern Technology Systems % of appeals versus notices 0.0% 5.0% 0.0% 5.0% sent

Operational Initiative(s) • Continue to improve efficiency and accuracy by utilizing our available resources to continue verifying all the property data in the County while fairly and equitably assessing real estate. • Evaluate and implement ways to use the internet to automate the appeal process.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 701,202 $ 702,196 $ 729,961

Full-time FTEs 8.0 8.0 8.0 Part-time FTEs - - - Total 8.0 8.0 8.0

Comments: As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-47 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

REAL ESTATE ASSESSMENTS (025) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0100 SALARIES, BOARD $ 500 $ - $ (500) (100.0)% $ 550 $ 550 - 0110 SALARIES, FULL-TIME 443,235 458,789 15,554 3.5% 458,789 - - 0150 FRINGE BENEFITS 211,340 219,769 8,429 4.0% 224,809 5,040 2.3% TOTAL PERSONNEL 655,075 678,558 23,483 3.6% 684,148 5,590 .8% 0203 CONTRACTUAL SERVICES 4,800 2,000 (2,800) (58.3)% 6,000 4,000 200.0% 0206 DUES AND MEMBERSHIPS 1,738 1,750 12 .7% 2,000 250 14.3% 0214 DUPLICATING 100 - (100) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 10,000 3,000 (7,000) (70.0)% 7,000 4,000 133.3% 0218 POSTAGE 10,000 2,000 (8,000) (80.0)% 10,000 8,000 400.0% 0220 TRAVEL AND TRAINING 9,000 6,000 (3,000) (33.3)% 9,000 3,000 50.0% 0310 FOOD SUPPLIES 250 - (250) (100.0)% 300 300 - 0312 MOTOR FUELS 1,739 1,688 (51) (2.9)% 1,763 75 4.4% 0318 OPERATING SUPPLIES/MATERIALS 3,500 2,700 (800) (22.9)% 2,750 50 1.9% 0319 OFFICE SUPPLIES 4,000 4,000 - - 4,000 - - TOTAL OPERATING 45,127 23,138 (21,989) (48.7)% 42,813 19,675 85.0% 0515 FURNITURE & EQUIP-REPLACE 1,000 500 (500) (50.0)% 3,000 2,500 500.0% TOTAL CAPITAL 1,000 500 (500) (50.0)% 3,000 2,500 500.0% TOTAL EXPENDITURES $ 701,202 $ 702,196 $ 994 .1% $ 729,961 $ 27,765 4.0%

______Page C-48 General Fund James City County, VA

Information Resources Management

Information Resources Management (IRM) provides information, communication, and business solutions to the departments and agencies of James City County so that they can achieve their business objectives and exceed the expectations of the citizens we serve.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of pages view on County 2,257,630 2,458,296 2,654,959 2,867,356 Modern Infrastructure, owned websites* Facilities, and Technology Systems; # of documents completing 338,193 80,898 150,000 150,000 Exceptional Public the recordation process* Services; Fiscally Efficient Government # of YouTube video views 150,268 110,000 110,000 110,000

* Target is lower due to near completion of the backlog of building permit files in storage and the implementation of Tyler EnerGov.

Operational Initiative(s) • Improve accuracy and availability of public information through the James City County website. • Complete the automation and simplification of records retention in the Tyler software system. • Continue to supply informative video productions to the public distributed through YouTube and the County’s website. • Complete contractor selection through the RFP process and begin construction for the second phase of fiber optic cable project.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,260,656 $ 1,113,677 $ 1,165,330

Full-time FTEs 14.0 13.0 13.0 Part-time FTEs - - Total 14.0 13.0 13.0

Comments: The Graphics Designer position was transferred to County Administration, resulting in the decrease to full-time FTEs.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-49 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

INFORMATION RESOURCES MANAGEMENT (194) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 844,725 $ 752,036 $ (92,689) (11.0)% $ 779,725 $ 27,689 3.7% 0150 FRINGE BENEFITS 351,075 312,536 (38,539) (11.0)% 333,805 21,269 6.8% TOTAL PERSONNEL 1,195,800 1,064,572 (131,228) (11.0)% 1,113,530 48,958 4.6% 0203 CONTRACTUAL SERVICES 87,450 58,100 (29,350) (33.6)% 58,100 - - 0206 DUES AND MEMBERSHIPS 1,690 1,175 (515) (30.5)% 1,990 815 69.4% 0214 DUPLICATING 500 - (500) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 47,600 23,400 (24,200) (50.8)% 24,880 1,480 6.3% 0218 POSTAGE - 50 50 - 50 - - 0220 TRAVEL AND TRAINING 32,010 21,060 (10,950) (34.2)% 29,360 8,300 39.4% 0222 LOCAL TRAVEL 2,435 - (2,435) (100.0)% - - - 0289 CABLE - SPECIAL PROGRAMMING 6,489 17,250 10,761 165.8% 17,750 500 2.9% 0311 RECOGNITION 840 - (840) (100.0)% 900 900 - 0312 MOTOR FUELS 103 750 647 628.2% 750 - - 0318 OPERATING SUPPLIES/MATERIALS 22,400 22,500 100 .4% 25,500 3,000 13.3% 0319 OFFICE SUPPLIES 3,700 3,600 (100) (2.7)% 3,600 - - 0320 LEASES/RENTALS 1,454 - (1,454) (100.0)% - - - 0323 PRINTING/PUBLICATIONS 3,000 3,200 200 6.7% 3,200 - - 0327 SOFTWARE 51,030 121,700 70,670 138.5% 104,000 (17,700) (14.5)% TOTAL OPERATING 260,701 272,785 12,084 4.6% 270,080 (2,705) (1.0)% 0415 FURNITURE & EQUIPMENT 4,700 10,700 6,000 127.7% 4,000 (6,700) (62.6)% 0515 FURNITURE & EQUIP-REPLACE 78,600 36,100 (42,500) (54.1)% 48,200 12,100 33.5% TOTAL CAPITAL 83,300 46,800 (36,500) (43.8)% 52,200 5,400 11.5% 0600 RECEIVED FROM JCSA (144,850) (144,850) - - (144,850) - - 0610 RECEIVED FROM WATA (4,940) - 4,940 (100.0)% - - - 0664 RECEIVED FROM SCHOOLS (16,035) (16,035) - - (16,035) - - 0650 RECEIVED FROM WMBG (8,475) (8,475) - - (8,475) - - 0655 RECEIVED FROM OTMDC (5,145) (5,145) - - (5,145) - - 0660 RECEIVED FROM SOC SVCS (57,565) (57,565) - - (57,565) - - 0665 RECEIVED FROM COMM DEV (3,410) (3,410) - - (3,410) - - 0666 RECEIVED FROM CCC (7,000) (7,000) - - (7,000) - - 0676 TELECOM RESALE REVENUE (3,725) - 3,725 (100.0)% - - - 0680 CHARGES TO USERS (22,000) (22,000) - - (22,000) - - 0690 RECEIVED FROM WRL (6,000) (6,000) - - (6,000) - - TOTAL CREDITS (279,145) (270,480) 8,665 (3.1)% (270,480) - - TOTAL EXPENDITURES $ 1,260,656 $ 1,113,677 $ (146,979) (11.7)% $ 1,165,330 $ 51,653 4.6%

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Page C-50 General Fund James City County, VA

Information Technology Infrastructure

Information Technology Infrastructure provides information, communication, and business solutions to the departments and agencies of James City County so that they can achieve their business objectives and exceed the expectations of the citizens we serve.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

Modern Infrastructure, # of internet threats 3,894,400 4,000,000 4,200,000 4,500,000 Facilities, and Technology Systems; Exceptional Public # of incoming email 2,737,000 3,000,000 3,300,000 3,400,000 Services; Fiscally Efficient Government # of spam 623,749 675,000 700,000 800,000

Operational Initiative(s) • Implement penetration testing of the County’s network. • Continuing Public Safety’s mobile data terminal replacements.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,866,711 $ 1,955,226 $ 2,044,456

Full-time FTEs 9.0 9.0 9.0 Part-time FTEs - - - Total 9.0 9.0 9.0

Comments: Two notable increases for FY2021 and FY2022 include the assumption of maintenance costs for County Uninterruptible Power Supply (UPS) support from Police and Fire, as well as server maintenance support for the Computer Aided Dispatch (CAD) system.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-51 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

INFORMATION TECHNOLOGY INFRASTRUCTURE (024) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 658,556 $ 691,925 $ 33,369 5.1% $ 691,925 $ - - 0150 FRINGE BENEFITS 222,037 261,521 39,484 17.8% 266,801 5,280 2.0% TOTAL PERSONNEL 880,593 953,446 72,853 8.3% 958,726 5,280 .6% 0214 DUPLICATING 100 - (100) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 475,600 263,450 (212,150) (44.6)% 278,450 15,000 5.7% 0219 TELECOMMUNICATIONS 121,368 117,300 (4,068) (3.4)% 123,950 6,650 5.7% 0220 TRAVEL AND TRAINING 22,000 5,000 (17,000) (77.3)% 29,000 24,000 480.0% 0222 LOCAL TRAVEL 3,000 - (3,000) (100.0)% - - - 0318 OPERATING SUPPLIES/MATERIALS 2,500 3,000 500 20.0% 3,000 - - 0319 OFFICE SUPPLIES 600 600 - - 600 - - 0327 SOFTWARE 13,950 400,100 386,150 2,768.1% 371,900 (28,200) (7.0)% TOTAL OPERATING 639,118 789,450 150,332 23.5% 806,900 17,450 2.2% 0415 FURNITURE & EQUIPMENT 4,000 - (4,000) (100.0)% 4,000 4,000 - 0515 FURNITURE & EQUIP-REPLACE 343,000 225,000 (118,000) (34.4)% 287,500 62,500 27.8% TOTAL CAPITAL 347,000 225,000 (122,000) (35.2)% 291,500 66,500 29.6% 0651 RECEIVED FROM COM ATTORNEY - (12,670) (12,670) - (12,670) - - TOTAL CREDITS - (12,670) (12,670) - (12,670) - - TOTAL EXPENDITURES $ 1,866,711 $ 1,955,226 $ 88,515 4.7% $ 2,044,456 $ 89,230 4.6%

______Page C-52 General Fund James City County, VA

Information Technology Core Application

Information Technology Core Application (ITCA) support provides project management, business intelligence, and application development to the departments and agencies of James City County government. ITCA is committed to providing greater transparency to County data by implementing a series of data sets that will allow citizens to get a better understanding of County resources.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Citizen dashboarding (launch Modern Infrastructure, of specific information/data 4 5 6 10 Facilities, and to citizens) Technology Systems; Reduce the average age of Exceptional Public our core software (excluding 10 9 9 9 Services; public safety) Fiscally Efficient Government Consolidate the number of 18 15 15 15 separate software systems

Operational Initiative(s) • Accomplished the launch of Enterprise Asset Management System. • Continue Parks and Recreation software with expected go-live early fall of 2020. • Implementation of financial software replacement with expected go-live in 7 months. • Continuing to increase adoption of Business Intelligence and to include bridging data between departments, including Real Estate, Public Safety, Treasurer, and Commissioner of Revenue, which will bring the total number of major data sets to 19, with more than with 25+ million records. • Accomplished purchase, implementation and go-Live with FOIA tracking software. • Begin process of soliciting for new public safety software.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,305,278 $ 1,422,131 $ 1,483,152

Full-time FTEs 6.0 6.0 6.0 Part-time FTEs - - - Total 6.0 6.0 6.0

Comments: This budget supports the software and application licensing needs of various departments within the County.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-53 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

INFORMATION TECHNOLOGY CORE APPLICATIONS (033) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 437,509 $ 425,257 $ (12,252) (2.8)% $ 425,257 $ - - 0150 FRINGE BENEFITS 169,110 171,829 2,719 2% 175,501 3,672 2.1% TOTAL PERSONNEL 606,619 597,086 (9,533) (1.6)% 600,758 3,672 .6% 0206 DUES AND MEMBERSHIPS 285 260 (25) (8.8)% 260 - - 0215 EQUIPMENT MAINTENANCE 675,889 - (675,889) (100.0)% - - - 0218 POSTAGE 125 100 (25) (20.0)% 100 - - 0220 TRAVEL AND TRAINING 11,390 4,100 (7,290) (64.0)% 19,150 15,050 367.1% 0222 LOCAL TRAVEL 75 - (75) (100.0)% - - - 0318 OPERATING SUPPLIES/MATERIALS 1,550 1,000 (550) (35.5)% 1,500 500 50.0% 0319 OFFICE SUPPLIES 250 150 (100) (40.0)% 200 50 33.3% 0327 SOFTWARE 9,095 819,435 810,340 8,909.7% 860,584 41,149 5.0% TOTAL OPERATING 698,659 825,045 126,386 18.1% 881,794 56,749 6.9% 0515 FURNITURE & EQUIP-REPLACE - - - - 600 600 - TOTAL CAPITAL - - - - 600 600 - TOTAL EXPENDITURES $ 1,305,278 $ 1,422,131 $ 116,853 9.0% $ 1,483,152 $ 61,021 4.3%

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Page C-54 General Fund James City County, VA

Community Development

Community Development recommends sound land use strategies and coordinates and manages growth and related development activities in a balanced manner that implements the adopted Comprehensive Plan and the County’s Strategic Plan. The department also collaborates with the Virginia Department of Transportation to pursue funding to implement transportation projects identified in the Comprehensive Plan. In addition, the department educates citizens through civic group presentations, public input forums, and community outreach events.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Protected Community Character and an # of special event permits Enhanced Built 64 70 45* 50* issued Environment; Modern Infrastructure, Facilities, and Technology Systems; Expanding # of applications submitted and Diversifying Local 1 1 1 1 Economy; Exceptional for transportation funding Public Service *Due to COVID-19, fewer Outdoor Gathering and Special Event applications are expected for FY2021 and FY2022.

Operational Initiative(s) • Update the County’s Comprehensive Plan. • Conduct a Cumulative Fiscal, Infrastructure, Community Character, Environmental Impact Analysis of Expanding the Primary Service Area (PSA), in partnership with FMS. • Conduct Scenario Planning: land use and fiscal evaluation of proposed large land use changes, in partnership with FMS. • Continue to Develop Watershed Management Plans for the Remaining County Watersheds, in partnership with General Services. • Refine Fiscal Impact Model to Assess Development Impacts on Fiscal Health, in partnership with FMS. • Develop Strategies to address Findings of the Housing Conditions Study and Workforce Housing Task Force, in partnership with Social Services. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 216,584 $ 347,119 $ 439,006

Full-time FTEs 2.0 3.0 4.0 Part-time FTEs - - - Total 2.0 3.0 4.0

Comments: The FY2021 and FY2022 budgets include the Assistant Director position approved by the Board of Supervisors on January 14, 2020. This position will assist the Director of Community Development and Planning with day-to-day operations and oversee the Purchase of Development Rights (PDR)/Open Space Program. The FY2022 Plan reflects a new Principal Planner position. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-55 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

COMMUNITY DEVELOPMENT (017) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 165,118 $ 253,393 $ 88,275 53.5% $ 312,938 $ 59,545 23.5% 0150 FRINGE BENEFITS 42,952 83,918 40,966 95.4% 114,775 30,857 36.8% TOTAL PERSONNEL 208,070 337,311 129,241 62.1% 427,713 90,402 26.8% 0206 DUES AND MEMBERSHIPS - 500 500 - 500 - - 0214 DUPLICATING 500 - (500) (100.0)% - - - 0218 POSTAGE 100 100 - - 100 - - 0219 TELECOMMUNICATIONS 744 750 6 .8% 750 - - 0220 TRAVEL AND TRAINING 450 950 500 111.1% 950 - - 0311 RECOGNITION 1,020 - (1,020) (100.0)% 1,020 1,020 - 0318 OPERATING SUPPLIES/MATERIALS 300 450 150 50.0% 450 - - 0319 OFFICE SUPPLIES 400 550 150 37.5% 550 - - 0320 LEASES/RENTALS - 1,973 1,973 - 1,973 - - 0327 SOFTWARE 5,000 4,535 (465) (9.3)% 5,000 465 10.3% TOTAL OPERATING 8,514 9,808 1,294 15.2% 11,293 1,485 15.1% TOTAL EXPENDITURES $ 216,584 $ 347,119 $ 130,535 60.3% $ 439,006 $ 91,887 26.5%

______Page C-56 General Fund James City County, VA

Planning

Planning seeks to provide effective management of the County’s physical development by developing tools that decision makers can use in managing and guiding growth. Current planning includes the technical review of site plans, subdivisions and other land use applications such as rezonings, special use permits and height waivers. Comprehensive long-range planning activities include updating and implementing the Comprehensive Plan through studies, funding applications and management of special projects on planning topics including land use and transportation.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

Protected Community Character and an # legislative cases 47 50 50 50 Enhanced Built Environment; Modern Infrastructure, Facilities, # administrative cases 475 402 402 402 and Technology Systems; Expanding and Diversifying Local # information requests and Economy; Fiscally 5,587 5,008 5,008 5, 008 Efficient Government public meetings attended

Operational Initiative(s) • Update the Comprehensive Plan. • Conduct a Cumulative Fiscal, Infrastructure, Community Character, Environmental Impact Analysis of Expanding the Primary Service Area (PSA), in partnership with FMS. • Conduct Scenario Planning: land use and fiscal evaluation of proposed large land use changes, in partnership with FMS. • Refine Fiscal Impact Model to Assess Development Impacts on Fiscal Health, in partnership with FMS. • Develop strategies for open space preservation and the creation of a green infrastructure map in support of Strategic Plan goal 4. • Initiate small area plans for two focus areas in the County to complete scope of Comprehensive Plan review.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,117,353 $ 933,754 $ 1,060,306

Full-time FTEs 11.0 11.0 11.0 Part-time FTEs - - - Total 11.0 11.0 11.0

Comments: The decrease in the FY2021 budget is primarily the result of one-time contractual service costs incurred in FY2020 related to the Comprehensive Plan update.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-57 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

PLANNING (016) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0100 SALARIES, BOARD $ 14,000 $ 14,000 $ - - $ 14,000 $ - - 0110 SALARIES, FULL-TIME 602,287 528,032 (74,255) (12.3)% 602,421 74,389 14.1% 0150 FRINGE BENEFITS 252,127 241,396 (10,731) (4.3)% 281,624 40,228 16.7% TOTAL PERSONNEL 868,414 783,428 (84,986) (9.8)% 898,045 114,617 14.6% 0200 ADVERTISING 18,000 16,000 (2,000) (11.1)% 13,000 (3,000) (18.8)% 0203 CONTRACTUAL SERVICES 200,000 109,775 (90,225) (45.1)% 110,000 225 .2% 0206 DUES AND MEMBERSHIPS 4,954 5,250 296 6.0% 5,500 250 4.8% 0214 DUPLICATING 2,200 - (2,200) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 305 305 - - 305 - - 0218 POSTAGE 3,000 2,520 (480) (16.0)% 1,080 (1,440) (57.1)% 0220 TRAVEL AND TRAINING 11,700 7,375 (4,325) (37.0)% 12,150 4,775 64.7% 0310 FOOD SUPPLIES 500 - (500) (100.0)% 500 500 - 0312 MOTOR FUELS 610 581 (29) (4.8)% 606 25 4.3% 0318 OPERATING SUPPLIES/MATERIALS 3,170 3,320 150 4.7% 1,320 (2,000) (60.2)% 0319 OFFICE SUPPLIES 4,500 3,550 (950) (21.1)% 3,050 (500) (14.1)% 0323 PRINTING/PUBLICATIONS - - - - 5,000 5,000 - TOTAL OPERATING 248,939 148,676 (100,263) (40.3)% 152,511 3,835 2.6% 0415 FURNITURE & EQUIPMENT - 900 900 - 9,000 8,100 900.0% 0515 FURNITURE & EQUIP-REPLACE - 750 750 - 750 - - TOTAL CAPITAL - 1,650 1,650 - 9,750 8,100 490.9% TOTAL EXPENDITURES $ 1,117,353 $ 933,754 $ (183,599) (16.4)% $ 1,060,306 $ 126,552 13.6%

______Page C-58 General Fund James City County, VA

Zoning

The Zoning Division provides resources to help protect the health, safety and general welfare of the public by ensuring compliance with the Zoning Ordinance and other various sections of the County Code. The Zoning Division reviews sign permits, development in the floodplain, and investigates and processes code violations such as inoperable vehicles, debris, yard maintenance, and illegal signage. The division also tracks and enforces voluntary proffers which support the protection of community character and the enhanced built environment.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

% of zoning and proffer Protected Community violations resolved within 6 98% 95% 95% 95% Character and an months of initial violation Enhanced Built Environment % of sign violations resolved with 30 days of initial 95%* 95% 95% 95% violation *Estimated percentage as many sign violations are removed from the right-of-way during routine field visits.

Operational Initiative(s) • The enforcement of the Zoning Ordinance, continue efforts to improve the visual character of major road corridors.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 357,220 $ 353,858 $ 359,506

Full-time FTEs 4.0 4.0 4.0 Part-time FTEs - - - Total 4.0 4.0 4.0

Comments: As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-59 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

ZONING (107) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 229,557 $ 227,794 $ (1,763) (.8)% $ 229,460 $ 1,666 .7% 0150 FRINGE BENEFITS 112,202 112,856 654 .6% 115,510 2,654 2.4% TOTAL PERSONNEL 341,759 340,650 (1,109) (.3)% 344,970 4,320 1.3% 0200 ADVERTISING 1,000 1,000 - - 1,000 - - 0206 DUES AND MEMBERSHIPS 420 605 185 44.0% 605 - - 0214 DUPLICATING 250 - (250) (100.0)% - - - 0218 POSTAGE 1,500 1,500 - - 1,500 - - 0219 TELECOMMUNICATIONS 960 960 - - 960 - - 0220 TRAVEL AND TRAINING 3,250 2,000 (1,250) (38.5)% 2,850 850 42.5% 0226 CODE ENFORCEMENT 5,000 5,000 - - 5,000 - - 0312 MOTOR FUELS 1,081 1,073 (8) (.7)% 1,121 48 4.5% 0318 OPERATING SUPPLIES/MATERIALS 1,000 750 (250) (25.0)% 1,000 250 33.3% 0319 OFFICE SUPPLIES 1,000 320 (680) (68.0)% 500 180 56.3% TOTAL OPERATING 15,461 13,208 (2,253) (14.6)% 14,536 1,328 10.1% TOTAL EXPENDITURES $ 357,220 $ 353,858 $ (3,362) (.9)% $ 359,506 $ 5,648 1.6%

______Page C-60 General Fund James City County, VA

Building Safety and Permits

Building Safety and Permits is responsible for the administration and enforcement of the Virginia Uniform Statewide Building Code. This includes the review and the issuance of building permits and conducting the required building inspections. In administering and enforcing the code, the division’s goal is to protect the health, safety, and welfare of the citizens of James City County. Effective building code enforcement offers a degree of comfort for buyers who care about the safety and soundness of their homes.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

# of inspections performed 21,176 21,200 21,200 21,200 Protected Community Character and an # of building permits issued 6,496 6,500 6,500 6, 500 Enhanced Built Environment and Modern % of residential plans returned 83.0% 83.0% 90.0% 90.0% Infrastructure, Facilities, within 10 working days and Technology Systems # of unsafe structures 13 13 13 13 investigations

Operational Initiative(s) • Inspect improvements made to County facilities to ensure compliance with the Uniform Statewide Building Code.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,381,633 $ 1,334,904 $ 1,415,346

Full-time FTEs 17.0 17.0 17.0 Part-time FTEs - - - Total 17.0 17.0 17.0

Comments: A New Uniform Statewide Building Code is expected to be adopted in FY2022 and the budget reflects an increase in operating costs as a result.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-61 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

BUILDING SAFETY AND PERMITS (105) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 930,681 $ 886,646 $ (44,035) (4.7)% $ 910,595 $ 23,949 2.7% 0120 SALARIES, OVERTIME 2,000 - (2,000) (100.0)% 2,000 2,000 - 0150 FRINGE BENEFITS 378,882 400,680 21,798 5.8% 422,615 21,935 5.5% TOTAL PERSONNEL 1,311,563 1,287,326 (24,237) (1.8)% 1,335,210 47,884 3.7% 0200 ADVERTISING 2,000 - (2,000) (100.0)% - - - 0206 DUES AND MEMBERSHIPS 3,650 3,665 15 .4% 3,665 - - 0218 POSTAGE 500 500 - - 500 - - 0219 TELECOMMUNICATIONS 10,125 9,575 (550) (5.4)% 9,575 - - 0220 TRAVEL AND TRAINING 12,175 10,000 (2,175) (17.9)% 12,215 2,215 22.2% 0226 CODE ENFORCEMENT 13,000 - (13,000) (100.0)% 13,000 13,000 - 0312 MOTOR FUELS 10,120 9,838 (282) (2.8)% 10,274 436 4.4% 0318 OPERATING SUPPLIES/MATERIALS 10,000 5,000 (5,000) (50.0)% 19,175 14,175 283.5% 0319 OFFICE SUPPLIES 2,500 3,700 1,200 48.0% 3,700 - - 0320 LEASES/RENTALS 2,100 2,100 - - 2,100 - - 0325 CLOTHING PURCHASES 2,500 2,500 - - 2,500 - - 0327 SOFTWARE 400 200 (200) (50.0)% 632 432 216.0% TOTAL OPERATING 69,070 47,078 (21,992) (31.8)% 77,336 30,258 64.3% 0415 FURNITURE & EQUIPMENT - - - - 1,800 1,800 - 0515 FURNITURE & EQUIP-REPLACE 1,000 500 (500) (50.0)% 1,000 500 100.0% TOTAL CAPITAL 1,000 500 (500) (50.0)% 2,800 2,300 460.0% TOTAL EXPENDITURES $ 1,381,633 $ 1,334,904 $ (46,729) (3.4)% $ 1,415,346 $ 80,442 6.0%

______Page C-62 General Fund James City County, VA

General and Capital Services

General Services is responsible for building, maintaining and operating County facilities, grounds and programs in a manner that is efficient, environmentally sound and responsive to the needs of our internal and Community-based customers.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Modern Infrastructure, % of capital projects on 90.0% 80.0% 80.0% 80.0% Facilities, and budget on time Technology Systems; Expanding and Annual attendance at Keep Diversifying Local James City County Beautiful 5,050 4,500 4,800 5,100 Economy; Protected Events Community Character and an Enhanced Built Energy usage per square Envirnonment; foot in all James City County 0.107 0.104 0.102 0.100 Exceptional Public buildings and facilities Services (MMBTU/sf)

Operational Initiative(s) • Develop work plans, schedules, budgets and status reports to ensure capital projects are on budget and on time. • Oversee value engineering review and incorporate cost savings. • Manage project construction contracts to meet specifications. • Reduce County electricity and natural gas usage in County buildings and operations. • Develop Long Range Facilities Plan in coordination with WJCC Schools. • Expand opportunities for public participation in James City County Government.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 2,152,378 $ 1,823,954 $ 2,086,896

Full-time FTEs 11.5 11.5 12.5 Part-time FTEs - 1.0 1.0 Total 11.5 12.5 13.5

Comments: This budget provides for the project management of the capital improvement program and the monitoring and education to reduce energy expenses.

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position. The FY2022 Plan reflects a new Capital Projects Coordinator position.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-63 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

GENERAL AND CAPITAL SERVICES (140) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 773,436 $ 784,440 $ 11,004 1.4% $ 853,286 $ 68,846 8.8% 0140 SALARIES, TEMPORARY 10,478 10,400 (78) (.7)% 10,400 - - 0150 FRINGE BENEFITS 288,585 333,454 44,869 15.5% 371,911 38,457 11.5% TOTAL PERSONNEL 1,072,499 1,128,294 55,795 5.2% 1,235,597 107,303 9.5% 0200 ADVERTISING 3,000 1,500 (1,500) (50.0)% 3,000 1,500 100.0% 0203 CONTRACTUAL SERVICES 405,132 145,135 (259,997) (64.2)% 240,635 95,500 65.8% 0206 DUES AND MEMBERSHIPS 1,850 780 (1,070) (57.8)% 2,114 1,334 171.0% 0207 UTILITIES 499,480 494,070 (5,410) (1.1)% 497,400 3,330 .7% 0214 DUPLICATING 100 - (100) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 4,585 - (4,585) (100.0)% - - - 0218 POSTAGE 300 50 (250) (83.3)% 300 250 500.0% 0219 TELECOMMUNICATIONS 7,617 8,420 803 10.5% 9,000 580 6.9% 0220 TRAVEL AND TRAINING 26,086 7,650 (18,436) (70.7)% 34,475 26,825 350.7% 0311 RECOGNITION 2,710 - (2,710) (100.0)% 2,920 2,920 - 0312 MOTOR FUELS 4,393 5,420 1,027 23.4% 6,445 1,025 18.9% 0316 MEDICAL SUPPLIES 100 250 150 150.0% 200 (50) (20.0)% 0318 OPERATING SUPPLIES/MATERIALS 8,905 3,590 (5,315) (59.7)% 9,075 5,485 152.8% 0319 OFFICE SUPPLIES 2,500 1,600 (900) (36.0)% 2,800 1,200 75.0% 0320 LEASES/RENTALS 18,128 19,005 877 4.8% 19,005 - - 0323 PRINTING/PUBLICATIONS 1,500 500 (1,000) (66.7)% 1,000 500 100.0% 0325 CLOTHING PURCHASES 3,025 1,270 (1,755) (58.0)% 3,060 1,790 140.9% 0327 SOFTWARE 2,418 3,120 702 29.0% 4,320 1,200 38.5% 0331 STREET SIGNS 8,000 - (8,000) (100.0)% - - - 0332 STREET LIGHTS 9,000 - (9,000) (100.0)% 9,000 9,000 - TOTAL OPERATING 1,008,829 692,360 (316,469) (31.4)% 844,749 152,389 22.0% 0415 FURNITURE & EQUIPMENT 15,650 3,300 (12,350) (78.9)% 6,550 3,250 98.5% 0440 BUILDING IMPROVEMENTS 30,000 - (30,000) (100.0)% - - - 0450 NEW VEHICLES 25,400 - (25,400) (100.0)% - - - TOTAL CAPITAL 71,050 3,300 (67,750) (95.4)% 6,550 3,250 98.5% TOTAL EXPENDITURES $ 2,152,378 $ 1,823,954 $ (328,424) (15.3)% $ 2,086,896 $ 262,942 14.4%

______Page C-64 General Fund James City County, VA

Facilities Maintenance

Facilities Maintenance provides a comprehensive program of maintenance and repair for all County and selected joint use buildings and structures. This area supports the safety, cleanliness, repair, replacement and maintenance of County owned/operated facilities, plumbing, HVAC, electrical equipment and components in addition to service agreements.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

% of job orders completed 90.0% 80.0% 80.0% 80.0% by date customer requested Modern Infrastructure, Facilities, and % of preventative Technology Systems; maintenance work orders 79.0% 85.0% 85.0% 85.0% Exceptional Public completed on time Services; Fiscally Efficient Government # of man-hours expended performing preventative 2,100 2,290 2,290 2,290 maintenance

Operational Initiative(s) • Reduce County electricity and natural gas energy usage in County Buildings by completing energy efficient retrofits. • Repair and perform scheduled preventative maintenance to extend the life of facility, HVAC, electrical and building components. • Provide staff with training in building automation, sustainability and energy reduction. • Maintain facilities, totaling 552,594 square feet, for cleanliness, safety and occupant comfort. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 3,161,537 $ 2,939,351 $ 3,314,791

Full-time FTEs 18.0 18.5 19.0 Part-time FTEs 8.0 10.0 10.0 Total 26.0 28.5 29.0

Comments: The FY2021 budget reflects a full-time position for a Building Security and Custodial Services Superintendent, approved by the Board of Supervisors effective July 1, 2020, to assist with implementation of COVID-19 mitigation efforts. CARES Act funding will support the position through December 30, 2020 and General Fund local revenue will support the position thereafter.

Also reflected in the FY2021 FTEs are certain temporary hours that have been converted to part-time regular positions. As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-65 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

FACILITIES MAINTENANCE (141) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 715,856 $ 706,272 $ (9,584) $ (0) $ 774,067 $ 67,795 9.6% 0120 SALARIES, OVERTIME 24,000 18,000 (6,000) (25.0)% 24,000 6,000 33.3% 0130 SALARIES, PART-TIME 113,119 117,608 4,489 4.0% 129,204 11,596 9.9% 0140 SALARIES, TEMPORARY 25,354 - (25,354) (100.0)% 14,415 14,415 - 0150 FRINGE BENEFITS 397,380 393,888 (3,492) (.9)% 446,070 52,182 13.2% TOTAL PERSONNEL 1,275,709 1,235,768 (39,941) (3.1)% 1,387,756 151,988 12.3% 0203 CONTRACTUAL SERVICES 286,867 191,898 (94,969) (33.1)% 301,900 110,002 57.3% 0206 DUES AND MEMBERSHIPS 800 1,200 400 50.0% 1,200 - - 0207 UTILITIES 922,180 900,000 (22,180) (2.4)% 900,000 - - 0208 GENERATOR MAINTENANCE 43,960 51,560 7,600 17.3% 51,560 - - 0214 DUPLICATING 300 - (300) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 143,152 130,000 (13,152) (9.2)% 168,365 38,365 29.5% 0216 BUILDING MAINTENANCE 351,297 275,000 (76,297) (21.7)% 327,335 52,335 19.0% 0218 POSTAGE 150 100 (50) (33.3)% 150 50 50.0% 0219 TELECOMMUNICATIONS 10,690 11,320 630 5.9% 10,740 (580) (5.1)% 0306 HOUSEKEEPING SUPPLIES 80,950 83,380 2,430 3.0% 85,880 2,500 3.0% 0312 MOTOR FUELS 29,650 20,515 (9,135) (30.8)% 21,099 584 2.8% 0313 GENERATOR FUELS 7,000 9,000 2,000 28.6% 9,000 - - 0316 MEDICAL SUPPLIES 500 350 (150) (30.0)% 250 (100) (28.6)% 0318 OPERATING SUPPLIES/MATERIALS 23,700 18,200 (5,500) (23.2)% 23,200 5,000 27.5% 0319 OFFICE SUPPLIES 1,500 1,300 (200) (13.3)% 856 (444) (34.2)% 0320 LEASES/RENTALS 91,000 145,680 54,680 60.1% 195,680 50,000 34.3% 0325 CLOTHING PURCHASES 9,785 10,335 550 5.6% 9,785 (550) (5.3)% 0326 CLOTHING RENTAL 10,192 5,000 (5,192) (50.9)% 5,000 - - 0327 SOFTWARE 433 2,700 2,267 523.6% - (2,700) (100.0)% TOTAL OPERATING 2,014,106 1,857,538 (156,568) (7.8)% 2,112,000 254,462 13.7% 0415 FURNITURE & EQUIPMENT 827 10,900 10,073 1,218.0% 4,300 (6,600) (60.6)% 0440 BUILDING IMPROVEMENTS 57,000 - (57,000) (100.0)% - - - 0450 NEW VEHICLES - 25,000 25,000 - - (25,000) (100.0)% 0515 FURNITURE & EQUIP-REPLACE 3,778 4,410 632 16.7% 5,000 590 13.4% TOTAL CAPITAL 61,605 40,310 (21,295) (34.6)% 9,300 (31,010) (76.9)% 0600 RECEIVED FROM JCSA (7,975) (7,975) - - (7,975) - - 0655 RECEIVED FROM OTMDC (109,558) (113,940) (4,382) 4.0% (113,940) - - 0660 RECEIVED FROM SOC SVCS (72,350) (72,350) - - (72,350) - - TOTAL CREDITS (189,883) (194,265) (4,382) 2.3% (194,265) - - TOTAL EXPENDITURES $ 3,161,537 $ 2,939,351 $ (222,186) (7.0)% $ 3,314,791 $ 375,440 12.8%

______Page C-66 General Fund James City County, VA

Grounds Maintenance

Grounds Maintenance provides a comprehensive program of maintenance of the grounds at all County owned parks, facilities and along public roads.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Modern Infrastructure, % of grounds maintenance job Facilities, and orders completed by date 91% 92% 92% 92% Technology Systems; customer requested Protected Community Character and an # of County owned BMP's 113 113 113 113 Enhanced Built maintained Environment; Exceptional Public # of man-hours expended Services; Fiscally 8,390 8,400 8,400 8,400 maintaining athletic fields Efficient Government

Operational Initiative(s) • Maintain 454 acres of public grounds including schools, facilities and roadways to provide a safe, pleasant environment. • Maintain 100 acres of athletic facilities to provide a safe, pleasant environment for outdoor activities. • Maintain the appearance of medians in high travel corridors. • Enhanced maintenance of 113 County owned water quality management facilities.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 2,215,589 $ 2,001,961 $ 2,192,295

Full-time FTEs 28.5 28.5 28.5 Part-time FTEs - - - Total 28.5 28.5 28.5

Comments: This budget provides for the grounds maintenance for all County owned facilities and parks, to include mowing, landscaping, athletic field maintenance and support of special events and programs.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-67 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

GROUNDS MAINTENANCE (142) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 907,789 $ 889,943 $ (17,846) (2.0)% $ 910,431 $ 20,488 2.3% 0120 SALARIES, OVERTIME 12,000 12,000 - - 12,000 - - 0150 FRINGE BENEFITS 524,641 533,574 8,933 1.7% 560,692 27,118 5.1% TOTAL PERSONNEL 1,444,430 1,435,517 (8,913) (.6)% 1,483,123 47,606 3.3% 0203 CONTRACTUAL SERVICES 234,648 326,250 91,602 39.0% 305,154 (21,096) (6.5)% 0206 DUES AND MEMBERSHIPS 645 595 (50) (7.8)% 85 (510) (85.7)% 0215 EQUIPMENT MAINTENANCE 5,825 5,200 (625) (10.7)% 5,200 - - 0217 FIELD MAINTENANCE 14,000 9,000 (5,000) (35.7)% 18,000 9,000 100.0% 0219 TELECOMMUNICATIONS 5,209 4,919 (290) (5.6)% 4,919 - - 0227 DUMPSTER COLLECTIONS 3,000 3,100 100 3.3% 3,100 - - 0250 GARAGE SERVICES 20,000 15,879 (4,121) (20.6)% 15,879 - - 0307 STREET MAINTENANCE 160,500 123,000 (37,500) (23.4)% 192,966 69,966 56.9% 0312 MOTOR FUELS 56,370 58,367 1,997 3.5% 62,129 3,762 6.4% 0316 MEDICAL SUPPLIES 875 800 (75) (8.6)% 800 - - 0318 OPERATING SUPPLIES/MATERIALS 158,000 138,000 (20,000) (12.7)% 159,000 21,000 15.2% 0319 OFFICE SUPPLIES 800 800 - - 800 - - 0320 LEASES/RENTALS 4,500 4,500 - - 4,500 - - 0325 CLOTHING PURCHASES 18,080 17,284 (796) (4.4)% 4,784 (12,500) (72.3)% 0326 CLOTHING RENTAL 8,514 3,005 (5,509) (64.7)% 3,183 178 5.9% 0331 STREET SIGNS - 4,000 4,000 - 10,000 6,000 150.0% TOTAL OPERATING 690,966 714,699 23,733 3.4% 790,499 75,800 10.6% 0415 FURNITURE & EQUIPMENT 6,500 2,500 (4,000) (61.5)% 6,500 4,000 160.0% 0440 BUILDING IMPROVEMENTS 52,468 - (52,468) (100.0)% - - - 0510 VEHICLES-REPLACEMENT 34,600 - (34,600) (100.0)% 31,500 31,500 - 0515 FURNITURE & EQUIP-REPLACE 164,700 61,000 (103,700) (63.0)% 68,500 7,500 12.3% 0800 DRAINAGE IMPROVEMENTS 75,000 75,000 - - 75,000 - - TOTAL CAPITAL 333,268 138,500 (194,768) (58.4)% 181,500 43,000 31.0% 0600 RECEIVED FROM JCSA (3,980) (3,980) - - (3,980) - - 0664 RECEIVED FROM SCHOOLS (249,095) (282,775) (33,680) 13.5% (258,847) 23,928 (8.5)% TOTAL CREDITS (253,075) (286,755) (33,680) 13.3% (262,827) 23,928 (8.3)% TOTAL EXPENDITURES $ 2,215,589 $ 2,001,961 $ (213,628) (9.6)% $ 2,192,295 $ 190,334 9.5%

______

Page C-68 General Fund James City County, VA

Fleet and Equipment

Fleet and Equipment provides a comprehensive program of maintenance and repair for all James City County and James City Service Authority vehicles and equipment while also maintaining and overseeing the operation of six refueling sites.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Modern Infrastructure, Facilities, and # of work orders completed 3,271 3,250 3,250 3,250 Technology Systems; Exceptional Public % of work orders completed Services; Fiscally 73.0% 73.0% 75.0% 75.0% within 72 hours Efficient Government

Operational Initiative(s) • Maintain approximately 1,000 vehicles and equipment including Fire/EMS apparatus, heavy/medium trucks and equipment, Police and passenger vehicles, a variety of grounds equipment to include mowers and handheld equipment. • Performs preventative maintenance and repair on vehicles and equipment as economically and efficiently as possible while ensuring safety and reliability. • Maintains 6 automated fuel sites providing fuel to County and outside agency vehicles and equipment. • Adopts methods to reduce petroleum consumption and increase efficiencies.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 1,087,820 $ 1,022,673 $ 1,050,599

Full-time FTEs 8.5 9.0 9.0 Part-time FTEs - 1.0 1.0 Total 8.5 10.0 10.0

Comments: This budget includes Department of Environmental Quality required inspections of fuel sites.

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-69 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

FLEET AND EQUIPMENT (196) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 435,078 $ 439,949 $ 4,871 1.1% $ 439,949 $ - - 0120 SALARIES, OVERTIME 13,500 6,750 (6,750) (50.0)% 13,500 6,750 100.0% 0130 SALARIES, PART-TIME - 18,963 18,963 - 18,963 - - 0140 SALARIES, TEMPORARY 13,370 - (13,370) (100.0)% - - - 0150 FRINGE BENEFITS 204,351 217,027 12,676 6.2% 222,343 5,316 2.4% 0156 TOOL ALLOWANCE 4,500 4,500 - - 4,500 - - TOTAL PERSONNEL 670,799 687,189 16,390 2.4% 699,255 12,066 1.8% 0206 DUES AND MEMBERSHIPS 1,250 1,550 300 24.0% 1,280 (270) (17.4)% 0215 EQUIPMENT MAINTENANCE 50,000 72,000 22,000 44.0% 77,000 5,000 6.9% 0216 BUILDING MAINTENANCE 3,000 3,000 - - 3,000 - - 0218 POSTAGE 250 250 - - 250 - - 0219 TELECOMMUNICATIONS 6,200 4,500 (1,700) (27.4)% 4,500 - - 0312 MOTOR FUELS 8,720 8,020 (700) (8.0)% 8,450 430 5.4% 0318 OPERATING SUPPLIES/MATERIALS 20,000 21,000 1,000 5.0% 25,000 4,000 19.0% 0319 OFFICE SUPPLIES 2,000 2,500 500 25.0% 2,500 - - 0320 LEASES/RENTALS 200 700 500 250.0% 700 - - 0325 CLOTHING PURCHASES 6,000 6,700 700 11.7% 6,700 - - 0326 CLOTHING RENTAL 7,400 7,300 (100) (1.4)% 7,300 - - 0327 SOFTWARE 11,725 2,300 (9,425) (80.4)% 6,500 4,200 182.6% TOTAL OPERATING 116,745 129,820 13,075 11.2% 143,180 13,360 10.3% 0415 FURNITURE & EQUIPMENT ------0515 FURNITURE & EQUIP-REPLACE 11,800 2,500 (9,300) (78.8)% 1,100 (1,400) (56.0)% TOTAL CAPITAL 11,800 2,500 (9,300) (78.8)% 1,100 (1,400) (56.0)% 0600 RECEIVED FROM JCSA (29,884) (61,176) (31,292) 104.7% (61,176) - - 0605 PARTS IN 400,000 457,680 57,680 14.4% 540,880 83,200 18.2% 0606 PARTS OUT (400,000) (457,680) (57,680) 14.4% (540,880) (83,200) 18.2% 0607 PARTS SURCHARGES (101,730) (114,420) (12,690) 12.5% (135,220) (20,800) 18.2% 0608 INTERNAL NON-BILLED PARTS 340,000 366,000 26,000 7.6% 396,000 30,000 8.2% 0631 BILLED LABOR - EXTERNAL (42,100) (118,640) (76,540) 181.8% (116,140) 2,500 (2.1)% 0633 FUEL-IN 640,255 693,200 52,945 8.3% 726,600 33,400 4.8% 0634 FUEL-OUT (718,065) (778,100) (60,035) 8.4% (819,300) (41,200) 5.3% 0635 SUBLET IN 240,000 253,050 13,050 5.4% 253,550 500 .2% 0636 SUBLET OUT - EXTERNAL (40,000) (36,750) 3,250 (8.1)% (37,250) (500) 1.4% TOTAL CREDITS 288,476 203,164 (85,312) (29.6)% 207,064 3,900 1.9% TOTAL EXPENDITURES $ 1,087,820 $ 1,022,673 $ (65,147) (6.0)% $ 1,050,599 $ 27,926 2.7%

______Page C-70 General Fund James City County, VA

Stormwater and Resource Protection

Stormwater and Resource Protection implements programs to manage storm runoff from development and protect residents, businesses, properties and County waterways. The comprehensive program addresses runoff issues before development occurs, during construction and after infrastructure is in the ground and operational. The department develops and implements capital improvements to address damage to County streams and waterways, ensuring that they maintain their recreational uses. The Division also administers the County’s State stormwater permit, known as the MS4 permit.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of neighborhoods receiving 113 80 75 75 Modern Infrastructure, assistance Facilities, and # of stormwater projects in 11 10 10 10 Technology Systems; development Protected Community # of stormwater projects 36 30 30 30 Character and an completed Enhanced Built Environment; % of erosion and sediment, drainage and stormwater Exceptional Public 65.0% 70.0% 70.0% 70.0% Services plans reviewed within 21 days of receipt

Operational Initiative(s) • Implement of capital and drainage improvement projects in Grove, Toano and Chickahominy Riverfront Park totaling approximately $2.6M. • Continued implementation of the Mill, Yarmouth and Ware Creeks’ Watershed Management Plans. • Reviewing and supporting the development of site design and environmental permitting for the James City County Marina. • Development of the Diascund Creek Watershed Management Plan and updates to the Powhatan and Yarmouth Creek Watershed Management Plans. • Implement stormwater improvements to support Parks & Recreation expansion.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 2,116,245 $ 2,023,189 $ 2,253,360

Full-time FTEs 18.0 18.0 18.0 Part-time FTEs 1.0 1.0 1.0 Total 19.0 19.0 19.0

Comments: This budget includes funds to continue support of the Clean Water Heritage Stormwater Maintenance and Repair Grant Program as well as well as continuing to support the Turf Love program teaching homeowners how to produce healthy turf while reducing the use of fertilizers, pesticides, and insecticides.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. The compensation package adjustments discussed in the Budget Message are also reflected in the FY2021 and FY2022 budgets.

Page C-71 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

STORMWATER AND RESOURCE PROTECTION (135) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 1,094,388 $ 1,102,268 $ 7,880 .7% $ 1,098,004 $ (4,264) (.4)% 0130 SALARIES, PART-TIME 16,641 16,763 122 .7% 16,763 - - 0150 FRINGE BENEFITS 457,634 533,465 75,831 16.6% 544,660 11,195 2.1% TOTAL PERSONNEL 1,568,663 1,652,496 83,833 5.3% 1,659,427 6,931 .4% 0200 ADVERTISING 3,048 9,000 5,952 195.3% 9,000 - - 0203 CONTRACTUAL SERVICES 465,410 303,500 (161,910) (34.8)% 489,527 186,027 61.3% 0206 DUES AND MEMBERSHIPS 1,180 4,340 3,160 267.8% 4,830 490 11.3% 0214 DUPLICATING 1,510 - (1,510) (100.0)% - - - 0215 EQUIPMENT MAINTENANCE 600 - (600) (100.0)% 600 600 - 0218 POSTAGE 3,500 3,500 - - 3,500 - - 0219 TELECOMMUNICATIONS 12,665 12,665 - - 12,665 - - 0312 MOTOR FUELS 7,728 9,518 1,790 23.2% 9,941 423 4.4% 0318 OPERATING SUPPLIES/MATERIALS 13,620 5,620 (8,000) (58.7)% 5,620 - - 0319 OFFICE SUPPLIES 6,500 3,000 (3,500) (53.8)% 5,000 2,000 66.7% 0320 LEASES/RENTALS 18,451 15,500 (2,951) (16.0)% 15,500 - - 0323 PRINTING/PUBLICATIONS 2,200 1,650 (550) (25.0)% 1,650 - - 0325 CLOTHING PURCHASES 5,170 2,400 (2,770) (53.6)% 3,400 1,000 41.7% TOTAL OPERATING 541,582 370,693 (170,889) (31.6)% 561,233 190,540 51.4% 0510 VEHICLES-REPLACEMENT - - - - 27,900 27,900 - 0515 FURNITURE & EQUIP-REPLACE 6,000 - (6,000) (100.0)% 4,800 4,800 - TOTAL CAPITAL 6,000 - (6,000) (100.0)% 32,700 32,700 - TOTAL EXPENDITURES $ 2,116,245 $ 2,023,189 $ (93,056) (4.4)% $ 2,253,360 $ 230,171 11.4%

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Page C-72 General Fund James City County, VA

Solid Waste Management

Solid Waste Management operates three convenience centers where residents may drop off trash for disposal or recycling. Solid Waste Management also provides a pre-paid curbside bulk trash service.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

Modern Infrastructure, Tons of white goods and 496 518 525 525 Facilities, and scrap metal recycled Technology Systems; Protected Community Character and an # of bulk pickups 173 180 195 195 Enhanced Built Environment; Exceptional Public Services Tons of household recycling 6,373 4,667 4,800 4,800

Operational Initiative(s) • Operate three centralized collection sites for 170 hours per week for refuse and recycling disposal. • Manage the County’s curbside and household chemical/electronics recycling programs. • Ensure the closed landfill site complies with State permit requirements.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 2,296,296 $ 2,004,539 $ 2,140,339

Full-time FTEs 6.0 6.0 6.0 Part-time FTEs 3.0 4.0 4.0 Total 9.0 10.0 10.0

Comments: This budget supports the operation of all three-convenience centers and recycling program costs. The recycling program transitioned to a fee-for-service program in FY2020; the FY2021 and FY2022 budgets have been adjusted to reflect current participation levels.

Reflected in the FY2021 FTEs are certain temporary hours that have been converted to a part-time regular position.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-73 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

SOLID WASTE MANAGEMENT (108) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 224,007 $ 227,051 $ 3,044 1.4% $ 227,051 $ - - 0120 SALARIES, OVERTIME 6,500 6,500 - - 6,500 - - 0130 SALARIES, PART-TIME 33,495 43,564 10,069 30.1% 43,564 - - 0150 FRINGE BENEFITS 131,833 131,009 (824) (.6)% 133,937 2,928 2.2% TOTAL PERSONNEL 395,835 408,124 12,289 3.1% 411,052 2,928 .7% 0200 ADVERTISING 4,500 - (4,500) (100.0)% - - - 0203 CONTRACTUAL SERVICES 89,725 35,000 (54,725) (61.0)% 35,312 312 .9% 0206 DUES AND MEMBERSHIPS 11,190 11,440 250 2.2% 11,440 - - 0215 EQUIPMENT MAINTENANCE 1,200 1,200 - - 1,200 - - 0216 BUILDING MAINTENANCE 1,816 1,316 (500) (27.5)% 1,816 500 38.0% 0218 POSTAGE 14,650 3,600 (11,050) (75.4)% 14,450 10,850 301.4% 0219 TELECOMMUNICATIONS 5,105 22,561 17,456 341.9% 22,561 - - 0227 DUMPSTER COLLECTIONS 90,000 92,000 2,000 2.2% 92,000 - - 0230 DISPOSAL FEES 188,700 249,688 60,988 32.3% 254,942 5,254 2.1% 0236 LEAF COLLECTION PROGRAM 33,600 42,000 8,400 25.0% 42,000 - - 0241 HOUSEHOLD CHEMICAL PROGRAM 95,706 97,999 2,293 2.4% 97,999 - - 0312 MOTOR FUELS 15,930 13,403 (2,527) (15.9)% 14,447 1,044 7.8% 0318 OPERATING SUPPLIES/MATERIALS 3,500 3,500 - - 3,500 - - 0319 OFFICE SUPPLIES 2,200 1,200 (1,000) (45.5)% 2,400 1,200 100.0% 0320 LEASES/RENTALS 2,000 2,399 399 20.0% 2,449 50 2.1% 0323 PRINTING/PUBLICATIONS 10,300 6,000 (4,300) (41.7)% 10,300 4,300 71.7% 0325 CLOTHING PURCHASES 2,350 2,650 300 12.8% 2,950 300 11.3% 0326 CLOTHING RENTAL 8,400 14,059 5,659 67.4% 16,271 2,212 15.7% 0394 RECYCLING COSTS 1,627,739 1,000,000 (627,739) (38.6)% 1,106,850 106,850 10.7% TOTAL OPERATING 2,208,611 1,600,015 (608,596) (27.6)% 1,732,887 132,872 8.3% 0415 FURNITURE & EQUIPMENT 5,450 - (5,450) (100.0)% - - - TOTAL CAPITAL 5,450 - (5,450) (100.0)% - - - 0650 RECEIVED FROM WMBG (3,600) (3,600) - - (3,600) - - 0691 CONVENIENCE CENTER FEES (310,000) - 310,000 (100.0)% - - - TOTAL CREDITS (313,600) (3,600) 310,000 (98.9)% (3,600) - - TOTAL EXPENDITURES $ 2,296,296 $ 2,004,539 $ (291,757) (12.7)% $ 2,140,339 $ 135,800 6.8%

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Page C-74 General Fund James City County, VA

Parks and Recreation

Parks and Recreation offers nationally recognized programs, parks and facilities. More than 2,000 programs are offered each year that provide opportunities for exercise and recreation, social interaction, learning, growth and relaxation. Get outside and take in our 24 recreational sites including 17 parks and 1,592 acres of park land boasting historic, scenic and recreational sites. Help us cultivate community through our volunteer, civic engagement, advertising and sponsorship programs.

Strategic Plan Goal(s) and Measures*

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target

Total attendance 4,686,381 4,295,000 4,350,000 4,500,000 Exceptional Public Services; Neighborhood Outreach Modern Infrastructure, 3,033 3,814 2,670 2,670 program participation Facilities, and Technology Systems # of programs offered 3,387 2,200 2,040 2,300

*The metrics for FY2021 and FY2022 reflect reduced attendance, participation, and programs as a result of economic impacts and social distancing measures related to COVID-19. Operational Initiative(s) • Restructure the Middle School after-school program and shift available resources to support neighborhoods through partnerships and improved transportation. • Continue to support and promote sports tourism events at all James City County facilities. • Update the master plans for the James City County Recreation Center/Skate Park site, Upper County Park and the Warhill Sports Complex. • Continue to maintain national accreditation through the Commission for Accreditation of Park and Recreation Agencies. • Implement a new registration software system in the fall of 2020. • Continually evaluate and adjust programs and operational initiatives to effectively and efficiently meet the needs of our community as we recover from the financial impact of the COVID-19 virus. Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Total$ 6,589,884 $ 6,656,786 $ 7,068,963 Recreation user fees (3,638,000) (3,408,800) (3,970,000) Net County funding $ 2,951,884 $ 3,247,986 $ 3,098,963

Full-time FTEs 54.0 54.0 54. 0 Part-time FTEs 19.0 98.0 98.0 Total 73.0 152.0 152.0

Comments: Reflected in the FY2021 FTEs are certain temporary hours that have been converted to part-time regular positions. As described in the Budget Message, the FY2021 budget also includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page C-75 General Fund James City County, VA

FY2021/FY2022 EXPENDITURE BUDGETS

PARKS AND RECREATION (153-161) FY2020 FY2021 DIFF FROM FY2020 FY2022 DIFF FROM FY2021 ADOPTED ADOPTED $ % PLAN $ % 0110 SALARIES, FULL-TIME $ 2,441,989 $ 2,468,706 $ 26,717 1.1% $ 2,501,312 $ 32,606 1.3% 0130 SALARIES, PART-TIME 312,656 1,095,112 782,456 250.3% 1,122,961 27,849 2.5% 0140 SALARIES, TEMPORARY 1,230,858 469,948 (760,910) (61.8)% 533,530 63,582 13.5% 0150 FRINGE BENEFITS 1,303,923 1,432,957 129,034 9.9% 1,483,578 50,621 3.5% TOTAL PERSONNEL 5,289,426 5,466,723 177,297 3.4% 5,641,381 174,658 3.2% 0200 ADVERTISING 29,650 19,026 (10,624) (35.8)% 34,421 15,395 80.9% 0203 CONTRACTUAL SERVICES 163,210 179,374 16,164 9.9% 205,574 26,200 14.6% 0206 DUES AND MEMBERSHIPS 7,298 8,365 1,067 14.6% 11,425 3,060 36.6% 0215 EQUIPMENT MAINTENANCE 52,110 47,450 (4,660) (8.9)% 38,150 (9,300) (19.6)% 0216 BUILDING MAINTENANCE 7,000 7,400 400 5.7% 7,400 - - 0218 POSTAGE 1,470 1,820 350 23.8% 1,970 150 8.2% 0219 TELECOMMUNICATIONS 49,145 51,240 2,095 4.3% 52,008 768 1.5% 0220 TRAVEL AND TRAINING 31,395 24,477 (6,918) (22.0)% 52,219 27,742 113.3% 0222 LOCAL TRAVEL 7,480 - (7,480) (100.0)% - - - 0245 TRIPS AND SPECIAL EVENTS 79,198 69,488 (9,710) (12.3)% 78,568 9,080 13.1% 0301 MERCHANDISE FOR RESALE 92,140 100,300 8,160 8.9% 104,300 4,000 4.0% 0310 FOOD SUPPLIES 63,132 61,090 (2,042) (3.2)% 66,087 4,997 8.2% 0311 RECOGNITION 2,200 - (2,200) (100.0)% 4,200 4,200 - 0312 MOTOR FUELS 23,034 19,788 (3,246) (14.1)% 23,069 3,281 16.6% 0316 MEDICAL SUPPLIES 3,200 5,000 1,800 56.3% 3,500 (1,500) (30.0)% 0318 OPERATING SUPPLIES/MATERIALS 217,590 185,590 (32,000) (14.7)% 211,995 26,405 14.2% 0319 OFFICE SUPPLIES 29,811 32,291 2,480 8.3% 32,151 (140) (.4)% 0320 LEASES/RENTALS 65,583 51,722 (13,861) (21.1)% 65,285 13,563 26.2% 0323 PRINTING/PUBLICATIONS 52,378 46,910 (5,468) (10.4)% 59,201 12,291 26.2% 0325 CLOTHING PURCHASES 40,180 35,767 (4,413) (11.0)% 43,117 7,350 20.5% 0327 SOFTWARE 4,115 6,215 2,100 51.0% 8,395 2,180 35.1% TOTAL OPERATING 1,021,319 953,313 (68,006) (6.7)% 1,103,035 149,722 15.7% 0415 FURNITURE & EQUIPMENT 140,740 42,795 (97,945) (69.6)% 61,237 18,442 43.1% 0450 NEW VEHICLES 8,400 - (8,400) (100.0)% - - - 0510 VEHICLES-REPLACEMENT 11,600 24,000 12,400 106.9% 89,900 65,900 274.6% 0515 FURNITURE & EQUIP-REPLACE 118,399 169,955 51,556 43.5% 173,410 3,455 2.0% TOTAL CAPITAL 279,139 236,750 (42,389) (15.2)% 324,547 87,797 37.1% TOTAL EXPENDITURES $ 6,589,884 $ 6,656,786 $ 66,902 1.0% $ 7,068,963 $ 412,177 6.2%

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Contribution to Williamsburg-James City County School Division

The Williamsburg-James City County Public Schools (WJCC Schools) operates as an independent, consolidated school division. The Division operates 16 schools - 9 elementary, 4 middle and 3 high schools. Funding is received from several sources - local appropriations, state and federal funds, and charges for services. This budget provides for James City County's share of the School operating budget and a contribution to debt service (repayment of borrowed funds, plus interest) relating to school facilities.

Strategic Plan Goal(s) • Modern Infrastructure, Facilities, and Technology Systems • High Quality Education

COVID-19 Impact As discussed in the Budget Message, the anticipated revenue shortfalls in FY2021 related to COVID-19 resulted in reductions to the County’s ability to contribute to outside agencies, including WJCC Schools. Typically, the County’s contribution to WJCC Schools is based on its respective share of enrollment applied to the local funding needs of the school system. The County’s contribution includes the full amount of funding received from the State for the Sales Tax for Education, which is passed through directly to WJCC Schools, and additional funding from the County. For FY2021, all sales tax revenues, including the Sales Tax for Education, are anticipated to decrease. As a result, the County’s contribution to WJCC Schools for FY2021 has been reduced accordingly.

Enrollment The County and City have a school funding contract built on the respective share of enrollment in the joint school system – see below:

County City Total Funding Funding School Year County City Enrollment Fiscal Year Split Split 2020-2021 (est.) 10,657 1,001 11,658 2022 90.40% 9.60% 2019-2020 10,657 1,001 11,658 2021 90.40% 9.60% 2018-2019 10,432 1,029 11,461 2020 90.52% 9.48% 2017-2018 10,476 1,001 11,477 2019 90.47% 9.53% 2016-2017 10,498 933 11,431 2018 90.54% 9.46%

Financial Summary County funding is part of a total funding package for the school budget as follows: FY2020 FY2021 FY2022 % FY2020 to Adopted Adopted Plan* FY2021

County$ 95,703,058 $ 92,669,352 $ 99,548,930 -3.2% City 10,022,813 9,897,686 10,571,568 -1.2% 105,725,871 102,567,038 110,120,498 -3.0% Other 35,793,487 38,121,662 41,704,117 6.5% Total$ 141,519,358 $ 140,688,700 $ 151,824,615 -0.6%

*For FY2022, certain data is not available; therefore, estimates are provided for the City’s and Other funding.

Page C-77 General Fund James City County, VA

FY2020 FY2021 FY2022 Adopted Adopted Plan

Local contribution - State Sales Tax $ 12,744,195 $ 7,965,000 $ 13,499,144 Local contribution - Additional from County 82,958,863 84,704,352 86,049,786 Subtotal - Local Contribution to Schools' Budget 95,703,058 92,669,352 99,548,930

Debt service 14,800,000 14,800,000 14,800,000 Salary/fringes - School Board 42,978 51,070 51,070 Subtotal - Payments Made on Schools' Behalf 14,842,978 14,851,070 14,851,070 Total$ 110,546,036 $ 107,520,422 $ 114,400,000

Comments: The County’s contribution to the school system related to the pass-through of the State’s Sales Tax for Education decreased in FY2021 by $4,779,195 or 37.5% as a result of COVID-19. The additional contribution from the County increased for FY2021 by $1,745,489 or 2.1%.

According to the Virginia Department of Education’s Standards of Quality (SOQ), the County’s required contribution to WJCC Schools for FY2021 is $41,503,655. In this budget, the County’s contribution to the Schools for FY2021 totals $92,669,352, which exceeds the SOQ amount by $51,116,697.

Repayment of principal and interest on borrowings for the Schools can be found in the Debt Service Fund (see Section E for additional details). In addition to the funding for the operating budget and for debt service, there are also planned capital investments for school facilities (see Section D for additional details).

Page C-78 General Fund James City County, VA

Contribution to Williamsburg Regional Library

The Williamsburg Regional Library (WRL) consists of three buildings, the James City County Library on Croaker Road, the Williamsburg Library on Scotland Street, the Stryker Center on North Boundary Street and Mobile Library Services vehicles.

WRL offers a wide range of materials in print and digital format. WRL also offers an assortment of programs including story times, library tours, computer classes, exhibits, and book discussions.

The Williamsburg Library has three meeting rooms and a 268-seat theater; the James City County Library has two meeting rooms, and the 90-seat Kitzinger Community Room; and the Stryker Center has three meeting rooms.

Strategic Plan Goal(s) • Exceptional Public Services

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Contribution to WRL $ 4,933,357 $ 4,933,357 $ 5,147,384

WRL Budget: James City County $ 4,933,357 $ 4,933,357 $ 5,147,384 City of Williamsburg 904,244 904,244 985,263 York County 644,301 644,301 711,463 Other 568,666 419,590 491,590 Total$ 7,050,568 $ 6,901,492 $ 7,335,700

Comments: The City of Williamsburg, York County, and the County have a contractual agreement for the operations of the library system. The contract provides for Library employees to be covered under the County’s personnel and pay plans. This budget provides for level funding with FY2020 for the County’s FY2021 contribution, as well as the FY2021 contributions from the City of Williamsburg and York County, as a result of the economic impacts of COVID-19.

Page C-79 General Fund James City County, VA

Contributions to Other Regional Entities

This activity provides for local contributions to regional entities with which the County is a partner.

Strategic Plan Goal(s) • Exceptional Public Services

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan

Virginia Peninsula Regional Jail $ 2,241,817 $ 2,277,590 $ 2,277,590 Middle Peninsula Juvenile Detention Commission 258,387 208,045 240,523 Williamsburg Area Transit 708,761 708,761 708,761 Colonial Group Home Commission 464,010 417,609 475,835 Total$ 3,672,975 $ 3,612,005 $ 3,702,709

Comments: The County is a member of the Virginia Peninsula Regional Jail Authority, along with the Cities of Williamsburg and Poquoson, and the County of York. The local contribution is the expected cost of County prisoners based on a rolling 5-year average.

The County is also a member of the Middle Peninsula Juvenile Detention Commission, along with 17 other localities. Typically, this budget is based on a rolling 5-year average of the number of beds used by the County.

The County is also a member of the Williamsburg Area Transit Authority (WATA), along with the Colonial Williamsburg Foundation, the City of Williamsburg and the County of York. Funding for WATA remains level.

The Colonial Group Home Commission is a regional court alternative program that operates Crossroads, community supervision, and electronic monitoring for juveniles.

For FY2021, the Middle Peninsula Juvenile Detention Commission and the Colonial Group Home Commission reduced their contribution requests by $50,342 and $46,401, respectively, as a result of the economic impacts of COVID-19.

Page C-80 General Fund James City County, VA

Contributions to Health Service Entities

Included in this service area is the County's contribution to the Peninsula Health District (PHD), a State agency with shared funding. PHD offers a wide range of preventive, diagnostic, and rehabilitative medical and health services to all County residents, regardless of age, sex, race, or income, whenever the need arises.

Other clinical services are provided by a not-for-profit, Olde Towne Medical and Dental Center (OTMDC). OTMDC is funded by local jurisdictions, the local hospital, local businesses, and the State Health Department. It is staffed by volunteer physicians and paid administrative and nursing staff. OTMDC focuses on family practice to low-income families who have no or limited access for their health care needs.

The Parents as Teachers program, formerly Comprehensive Health Investment Program (CHIP), targets children, birth to age six, and assists in providing access to health care in the community.

The County also contributes funds to Colonial Behavioral Health, a regional agency that provides overall administration and coordination of mental health, mental retardation, and substance abuse programs for Williamsburg, James City County, York County, and Poquoson. Services include psychiatric evaluation and treatment, individual and group counseling, drug and alcohol abuse treatment, vocational workshops for the developmentally disabled, and special educational and rehabilitation programs for handicapped children.

Strategic Plan Goal(s) • Exceptional Public Services

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Olde Towne Medical and Dental Ctr. $ 350,893 $ 350,893 $ 350,893 Peninsula Health District 376,041 382,213 382,213 Colonial Behavioral Health 1,732,000 1,732,000 1,900,000 Parents as Teachers Program 55,000 55,000 55,000 Total$ 2,513,934 $ 2,520,106 $ 2,688,106

Comments: The funding for public health generally reflects the County’s utilization of the services provided by the regional Peninsula Health District and Colonial Behavioral Health. For FY2021, however, Colonial Behavioral Health will receive level funding with FY2020 as a result of the economic impacts of COVID-19.

Page C-81 General Fund James City County, VA

Contributions to Other Outside Agencies

This budget provides for the County's contributions to outside agencies. Some of these agencies provide services that the County would have to assume if the agency were not in place, while others are either mandated by the State or are regional activities.

Strategic Plan Goal(s) • Exceptional Public Services • High Quality Education • Fiscally Efficient Government Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan

Community Services Agencies: Community Action Agency (CAA) $ 45,824 $ 45,824 $ 45,824 AVALON Task Force for Battered Women 50,000 50,000 50,000 Child Development Resources (CDR) 6,500 6,500 6,500 Hospice of Williamsburg 9,000 9,000 9,000 Community of Faith Mission 1,200 1,200 1,200 United Way of VA Peninsula 19,000 19,000 19,000 Court-Appointed Special Advocates (CASA) 17,100 17,100 17,100 Grove Christian Outreach Center 5,000 5,000 5,000 Peninsula Agency on Aging 24,262 24,262 24,262 Williamsburg Meals on Wheels 10,000 10,000 10,000 Historic Triangle Community Services 15,000 15,000 15,000 Adult Literacy for Life 6,000 6,000 6,000 Williamsburg Faith in Action 20,000 20,000 20,000 Virginia Peninsula Food Bank 4,000 - - $ 232,886 $ 228,886 $ 228,886 Business & Regional Associations: Hampton Rds. Military & Fed. Facilities Alliance $ 23,000 $ - $ 37,954 Peninsula Council for Workforce Development 28,310 28,306 28,306 Commission on Homelessness 13,965 13,965 13,965 Greater Williamsburg Partnership 69,934 72,045 72,045 $ 135,209 $ 114,316 $ 152,270 Educational/Environmental: Thomas Nelson Community College $ 152,702 $ 152,702 $ 152,702 Hampton Roads Planning District Commission 117,946 126,452 126,452 Williamsburg Arts Commission 75,000 79,500 79,500 Cooperative Extension Service 63,491 59,088 59,088 Jamestown 4-H Center 3,000 3,000 3,000 Historic Virginia Land Conservancy 1,000 1,000 1,000 $ 413,139 $ 421,742 $ 421,742 Public Safety: JCC Volunteer Rescue Squad $ 22,900 $ 22,900 $ 22,900 James City - Bruton Volunteer Fire Dept. 95,000 95,000 95,000 Peninsula Emergency Medical Council 9,570 9,570 9,570 State Forestry Service 4,400 4,400 4,400 Heritage Humane Society 90,837 90,907 90,907 $ 222,707 $ 222,777 $ 222,777 Total Dollars $ 1,003,941 $ 987,721 $ 1,025,675

Comments: The funding for the Hampton Roads Military & Federal Facilities Alliance was eliminated in FY2021 based on the entity’s reserve levels. Funding to Williamsburg Arts Commissions includes a state grant of $4,500 and $75,000 of local funds. Increases to the FY2021 contributions to certain agencies were due to per capita changes. As described in the Budget Message, the FY2021 contributions include certain reductions resulting from the economic impacts of COVID-19.

Page C-82 General Fund James City County, VA

Transfers to Other Funds

This budget accounts for the County’s transfers from the General Fund to Other Funds, including the Capital Projects Fund, Debt Service Fund, and various Special Revenue Funds.

The transfers reflect pay-as-you-go funding for capital projects, debt service payments for non-school capital projects, 60% of the lodging tax revenue as mandated by the Code of Virginia and the local matches for various grants.

Strategic Plan Goal(s) • Modern Infrastructure, Facilities, and Technology Systems • Expanding and Diversifying Local Economy • Protected Community Character and an Enhanced Built Environment • Exceptional Public Services • High Quality Education • Fiscally Efficient Government

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan

Capital Projects Fund $ 9,724,000 $ 1,523,290 $ 9,302,010 Debt Service Fund 5,700,000 5,700,000 5,700,000 Tourism Investment Fund 1,755,000 892,500 1,785,000 VA Public Assistance Fund 1,354,179 1,295,660 1,343,500 Housing and Neighborhood Devel. Fund 647,364 531,044 647,364 Colonial Community Corrections Fund 110,583 100,863 110,583 Special Projects/Grants Fund 1,354,000 225,000 1,400,000 Special Proj./Grts. Fund - Children's Services Act 265,000 365,000 365,000 Total$ 20,910,126 $ 10,633,357 $ 20,653,457

Comments: Program details are provided in the separate budgets for these activities, found in Sections D (Capital Improvements Program) and E (Other Funds) of this document. Information on the reductions to these transfers to other funds related to COVID-19 may also be found in those sections.

Additional discussion of the revenues used to fund these transfers may be found in Section B (General Fund Revenues).

Page C-83 General Fund James City County, VA

Nondepartmental

This budget provides for a contingency reserve to provide limited funds for unexpected service needs or events and/or to provide limited funds to smooth fluctuations in revenues caused by changes in economic conditions.

Strategic Plan Goal(s) • Modern Infrastructure, Facilities, and Technology Systems • Expanding and Diversifying Local Economy • Protected Community Character and an Enhanced Built Environment • Exceptional Public Services • High Quality Education • Fiscally Efficient Government

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan

Contingency $ 87,049 $ 100,000 $ 209,941 Reserve for Compensation - - 1,000,000 Economic Development Incentives 75,000 100,000 100,000 Matching Funds - Grants 100,000 100,000 100,000 Total$ 262,049 $ 300,000 $ 1,409,941

Comments: As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19.

A contingency has been set aside for unforeseen operational needs as well as to partially absorb revenue shortfalls, including the potential economic impact of COVID-19, as discussed in the Budget Message. A reserve has been set aside to support a potential compensation adjustment in FY2022, as mentioned in the Budget Message. Economic Development incentives and matching funds for grants are funded for known and/or probable commitments.

Page C-84 This page intentionally left blank. SECTION D

CAPITAL PROJECTS BUDGET FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

This page intentionally left blank. Capital Projects Fund James City County, VA

Capital Improvement Program (FY2021 – FY2025)

Overview The Capital Improvement Program (CIP) is a planning and budget tool, which provides information about the County's infrastructure needs for a five-year time frame. The first year of the CIP is the Capital Budget and is the only year where funding sources are identified and appropriated to projects. The remaining four years of the CIP include the capital projects identified for implementation, the estimated cost, and possible funding sources. The list of projects is reviewed for need, cost, and priority annually during the budget process. New projects may be added and other projects may be deleted.

Capital improvements are generally defined as assets, constructed or purchased, that have a useful life beyond one year and that cost $50,000 or more. Projects that meet this definition are included in this CIP, such as: • New and expanded facilities for the community. • Large scale rehabilitation or replacement of existing facilities. • Equipment and vehicles for a program, or public facility or improvement, when first erected or acquired. • The acquisition of land for a community facility, such as a school, a park, or for greenspace or conservation purposes.

Included as a separate component of the Capital Improvement Program are “maintenance” items of a facility or program that meet the definition of a capital improvement. Examples include roof repairs and the replacement of fire trucks. School buses are budgeted differently depending on whether they are new buses or replacements.

The CIP does not include items defined as Capital Outlay, which are shown in the County's Operating Budget and include furniture, equipment, vehicles, and motorized equipment that support the operation of the County's programs. Generally, Capital Outlay is defined as an item valued between $1,000 and $50,000, and that generally has a shorter life expectancy. Capital Outlay may also include minor construction projects and facility repairs.

The County's CIP includes its share of capital expenditures for the Williamsburg Regional Library and the Williamsburg-James City County Public Schools, where the County is a major funding source. The James City Service Authority’s CIP is located in Section F of this document. Certain regional organizations, such as the Virginia Peninsula Regional Jail, the Middle Peninsula Juvenile Detention Commission, and Williamsburg Area Transit Authority adopt their own CIP.

The CIP represents the mutual efforts of County departments and agencies to meet the infrastructure needs of County residents, businesses, and visitors. The Plan typically does not fully fund all of the CIP requests, and the projects are closely scrutinized and prioritized to provide for the maximum benefit. Citizen input, the County's Comprehensive and Strategic Plans, the recommendations of the Planning Commission, and the availability of funding all play a role in allocating limited resources.

Strategic Plan The County adopted its first Strategic Plan on November 22, 2016. The Plan ties the Operating Budget, CIP, and the Comprehensive Plan together. A Master Facilities Plan was conducted in FY2020 with a targeted implementation beginning in FY2023. The implementation may impact future CIP plans.

Comprehensive Plan The County's CIP is developed and recommended within the context established by the County's adopted Comprehensive Plan. This Plan is evaluated annually and is the focus of a major review every five years. Components of the Plan include goals, objectives, and strategies in major subject areas, such as economics, public facilities, parks and recreation, housing, environment, transportation, community character, and land use. The County's Planning Commission reviews the five-year CIP annually and ranks each non-maintenance project within the context of the Comprehensive Plan. The Commission’s CIP rankings are submitted to the Board of Supervisors.

Project Costs and Funding Sources The project costs in the CIP are based on estimates and include all known and anticipated costs including but not limited to engineering and architectural design, title costs and other land related costs, legal, acquisition, construction, project management, equipment, etc.

Funding recommendations are based on a variety of factors, including the availability of pay-as-you-go funding, developer contributions, and federal, state and other grant funding. Debt financing is another alternative and there are two main options. The first is a form of owner financing or lease purchase, an installment sale, or another financing instrument that must be reviewed and funds appropriated each year. The second type is general obligation bond financing, where the Board of Supervisors are required to set the tax rates at a level to pay off the debt, and the repayments are primarily funded from General Fund contributions. Except for specific exceptions such as schools, general obligation debt can only be issued after a successful voter referendum authorizes the borrowing. With real estate reassessments done every other year, most of the funding pressure is on the first year of the two-year budget process. For a further discussion of debt financing, refer to the Debt Service Fund in Section E.

Page D-1 Capital Projects Fund James City County, VA

Capital Improvement Program Revenue

Summary

FY2021 FY2022 FY2023 FY2024 FY2025 Total General Fund $ - $ 3,702,010 $ 3,813,000 $ 3,927,000 $ 4,045,000 $ 15,487,010 1% Additional Sales Tax 1,523,290 4,700,000 4,750,000 4,800,000 4,850,000 20,623,290 Cigarette Tax - 900,000 900,000 900,000 900,000 3,600,000 Prior Year General Fund 2,400,000 1,800,000 1,800,000 1,800,000 1,800,000 9,600,000 Prior Year School Fund - 600,000 600,000 600,000 600,000 2,400,000 Federal/State Grants - 131,600 402,500 460,950 436,275 1,431,325 Bond Anticipation/Proceeds 2,500,000 5,859,850 7,756,450 36,953,850 11,697,225 64,767,375 Tourism - 725,000 725,000 725,000 725,000 2,900,000 Total$ 6,423,290 $ 18,418,460 $ 20,746,950 $ 50,166,800 $ 25,053,500 $ 120,809,000

Comments

Typically, the major funding sources for the County’s Capital Budget include a contribution of recurring revenue from the General Fund, a contribution from the General Fund representing the additional 1% Historic Triangle Sales Tax (which excludes groceries) generated from Senate Bill 942, a proposed new cigarette tax (in FY2022), fund balances from unbudgeted revenues and underspending in past years, federal and state grants, the proceeds of anticipated borrowings and tourism revenue.

Bond financing is programmed in the five-year plan as indicated above. The proceeds will be used for an auxiliary gym and emergency shelter at Warhill High School, several high school expansions, a new preschool, an additional park, and other recreational developments. Tourism revenue is programmed for infrastructure improvements that will enhance James City County offerings to tourists in our area.

COVID-19 Impact

As noted in the Budget Message, the funding sources for the County’s FY2021 Capital Budget exclude certain contributions from the General Fund, prior year School fund balances, and tourism revenue as those funds have been reduced or reallocated to address anticipated revenue shortfalls related to COVID-19.

Page D-2 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

Summary

FY2021 FY2022 FY2023 FY2024 FY2025 Total Schools $ - $ 7,173,000 $ 6,795,000 $ 34,012,000 $ 13,154,000 $ 61,134,000 General Services 2,623,290 5,716,460 5,513,950 6,287,800 4,883,500 25,025,000 Other - 450,000 690,000 100,000 - 1,240,000 Public Safety 3,800,000 2,414,000 605,000 400,000 1,325,000 8,544,000 Parks and Recreation - 2,665,000 7,143,000 9,367,000 5,691,000 24,866,000 Total$ 6,423,290 $ 18,418,460 $ 20,746,950 $ 50,166,800 $ 25,053,500 $ 120,809,000

Comments

The next several pages include a detailed discussion of project spending in each category. The bulk of the spending continues the five-year plan adopted in FY2020 and focuses on capital maintenance projects whose purpose is to improve and extend the useful life of County or School buildings and to replace major pieces of equipment, such as a rescue truck and cardiac monitors. This Capital Plan continues the strategies set out in FY2020 with the focus of cash spending for capital maintenance and stormwater projects.

There is one significant nonrecurring capital expenditure included in the five-year plan. Funding has been included for a new preschool in FY2023 (design) and FY2024 (construction). Further details follow in the School CIP section. The operating impact of this project will be reevaluated during the budget process for future applicable years. Future years (FY2022-FY2025) are included for planning purposes only, and certain fire, school, and parks and recreation expansion projects may have an operating impact and therefore are deemed nonrecurring.

The Policy Committee of the Planning Commission reviewed the capital project requests for those new and expanded facilities and programs. Below is a list of their recommendations in priority order.

1. Stormwater Capital Improvements Program 2. Transportation Match 3. Lower County Park 4. Fire Station 6 5. Grove Convenience Center 6. Police Firing Range Expansion 7. Warhill High School Auxiliary Gym/Emergency Shelter 8. Covered Parking for Specialty Police Vehicles and Trailers 9. Jamestown Corridor - Amblers House Utilities 10. Jamestown Beach Event Park Improvements 11. Chickahominy Riverfront Park Phase III Improvements 12. Chickahominy Riverfront Park - New Restroom and Concession Building 13. Jamestown Corridor - Marina New Building 14. James City County Marina Land Improvements 15. James City County Marina Phase 2 16. Lafayette High School Renovation 17. New School Site in Stonehouse: Site Preparation and Environmental Remediation 18. Jolly Pond Road at the Dam Termini Construction 19. New James City County Library Branch 20. Jamestown High School Expansion (a) 20. Warhill High School Expansion (a) 21. Warhill Sports Complex Baseball Field Expansion 22. Upper County Park Improvements 23. Freedom Park Phase IV - Active Recreation Facilities 24. Veterans Park Phase 2 Improvements 25. New Elementary School 26. James City County Library Playground 27. Buses for New 10th Elementary School (a) = These projects received equal scores

Page D-3 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

Schools FY2021 FY2022 FY2023 FY2024 FY2025 Total Clara Byrd Baker ES $ - $ - $ 333, 000 $ - $ - $ 333,000 County share 90.40% - - 301,000 - - 301,000 City share 9.60% - - 32,000 - - 32,000 Laurel Lane ES $ - $ - $ 621, 000 $ - $ 210,000 $ 831,000 County share 90.40% - - 561,000 - 190,000 751,000 City share 9.60% - - 60,000 - 20,000 80,000 Norge ES $ - $ - $ 493, 000 $ - $ 59,000 $ 552,000 County share 90.40% - - 446,000 - 53,000 499,000 City share 9.60% - - 47,000 - 6,000 53,000 Matthew Whaley ES $ - $ - $ 517, 000 $ - $ 3,146,000 $ 3,663,000 County share 90.40% - - 467,000 - 2,844,000 3,311,000 City share 9.60% - - 50,000 - 302,000 352,000 James River ES $ - $ - $ 58, 000 $ - $ - $ 58,000 County share 90.40% - - 52,000 - - 52,000 City share 9.60% - - 6,000 - - 6,000 Stonehouse ES $ - $ - $ - $ 771,000 $ - $ 771,000 County share 90.40% - - - 697,000 - 697,000 City share 9.60% - - - 74,000 - 74,000 Matoaka ES $ - $ - $ - $ 359,000 $ - $ 359,000 County share 90.40% - - - 325,000 - 325,000 City share 9.60% - - - 34,000 - 34,000 J. Blaine Blayton ES $ - $ - $ - $ - $ 379,000 $ 379,000 County share 90.40% - - - - 343,000 343,000 City share 9.60% - - - - 36,000 36,000 Berkeley MS $ - $ 2,126,000 $ 2,809,000 $ 2,902,000 $ 129,000 $ 7,966,000 County share 90.40% - 1,922,000 2,539,000 2,623,000 117,000 7,201,000 City share 9.60% - 204,000 270,000 279,000 12,000 765,000 Toano MS $ - $ 375,000 $ - $ - $ - $ 375,000 County share 90.40% - 339,000 - - - 339,000 City share 9.60% - 36,000 - - - 36,000 Hornsby MS $ - $ - $ - $ - $ 756,000 $ 756,000 County share 90.40% - - - - 683,000 683,000 City share 9.60% - - - - 73,000 73,000 Warhill HS $ - $ 1,573,000 $ - $ - $ - $ 1,573,000 County share 90.40% - 1,422,000 - - - 1,422,000 City share 9.60% - 151,000 - - - 151,000 Division Wide $ - $ 230,000 $ 487,000 $ 487,000 $ 580,000 $ 1,784,000 County share 90.40% - 208,000 440,000 440,000 524,000 1,612,000 City share 9.60% - 22,000 47,000 47,000 56,000 172,000 New Pre-School $ - $ - $ 2, 200,000 $ 19,800,000 $ - $ 22,000,000 County share 90.40% - - 1,989,000 17,899,000 - 19,888,000 City share 9.60% - - 211,000 1,901,000 - 2,112,000 Warhill HS Expansion $ - $ 3,384,000 $ - $ 9,344,000 $ - $ 12,728,000 County share 90.40% - 3,059,000 - 8,447,000 - 11,506,000 City share 9.60% - 325,000 - 897,000 - 1,222,000 Lafayette HS Expansion $ - $ 247,000 $ - $ 2,946,000 $ - $ 3,193,000 County share 90.40% - 223,000 - 2,663,000 - 2,886,000 City share 9.60% - 24,000 - 283,000 - 307,000 Jamestown HS Expansion $ - $ - $ - $ 1,015,000 $ 9,292,000 $ 10,307,000 County share 90.40% - - - 918,000 8,400,000 9,318,000 City share 9.60% - - - 97,000 892,000 989,000 Total $ - $ 7,935,000 $ 7,518,000 $ 37,624,000 $ 14,551,000 $ 67,628,000 County share 90.40% - 7,173,000 6,795,000 34,012,000 13,154,000 61,134,000 City share 9.60% - 762,000 723,000 3,612,000 1,397,000 $ 6,494,000 Total $ - $ 7,935,000 $ 7,518,000 $ 37,624,000 $ 14,551,000 $ 67,628,000

Page D-4 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

Comments

The FY2021-FY2025 CIP funds certain projects based on the School Division’s requests. Given the revenue shortfalls anticipated in FY2021 related to COVID-19 discussed in the Budget Message and other considerations, the requested new elementary school and the related buses, the HVAC replacement at Stonehouse Elementary School, and refurbishments at DJ Montague and Lafayette will be considered for funding in future capital budgets. The shifting of projects to future years could potentially result in higher costs and this impact will be evaluated during future CIP budget cycles.

Funding for a new preschool in the County is included in FY2023 (design) and FY2024 (construction).

Funding in FY2022 includes partial interior refurbishments at Berkeley and Toano Middle and Warhill High, as well as funding for an auxiliary gym and emergency shelter at Warhill High, and expansion of Lafayette High. Division-wide expenditures include parking lot repair and replacement of playground equipment. Additional funding is included in future years for expansion at all three high schools and replacement of the HVAC system at Matthew Whaley.

Page D-5 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

General Services

FY2021 FY2022 FY2023 FY2024 FY2025 Total Stormwater Infrastructure $ 700,000 $ 1,504,000 $ 2,600,000 $ 2,634,000 $ 2,493,000 $ 9,931,000 Stormwater Maintenance 300,000 210,000 300,000 226,000 225,000 1,261,000 HVAC/Electrical - 163,700 127,800 128,000 126,000 545,500 Capital Building Maintenance 1,147,490 1,538,810 1,577,500 1,691,300 1,694,000 7,649,100 Building/Energy Improvement - 162,500 316,400 232,500 245,500 956,900 Grove Convenience Center - 596,600 - - - 596,600 Jolly Pond Road Dam 145,800 - - - - 145,800 General Services Mgmt Software 110,000 - - - - 110,000 CRP Well Replacement - 1,180,850 - - - 1,180,850 CRP Water Distribution Replace - - 592,250 - - 592,250 Vehicle Steel System Lifts - 110,000 - - - 110,000 Courthouse Chiller Replacement - 250,000 - - - 250,000 New Library - - - 1,000,000 - 1,000,000 Library Playground - - - - 100,000 100,000 Library HVAC 220,000 - - - - 220,000 Library Carpet - - - 100,000 - 100,000 Library Staff Area - - - 140,000 - 140,000 Library Window Replacement - - - 136,000 - 136,000 Total$ 2,623,290 $ 5,716,460 $ 5,513,950 $ 6,287,800 $ 4,883,500 $ 25,025,000

Comments

Stormwater funding is provided in FY2021 for Grove and Toano Drainage and Water Quality projects. FY2022 and future years’ funding includes various watershed projects at Skimino Creek, Mill Creek and Ware Creek. Grants funds are applied for and when awarded, are used to assist in funding these projects.

Capital maintenance continues in County buildings inclusive of improvements to systems to ensure maximum efficiency. Included in FY2021 are funds for the General Services construction management software as well as funds needed to permanently close the roadway at the Jolly Pond Dam, which was deemed unusable in FY2020. In FY2022, funding is included for a new solid waste convenience center located in Grove. When operational in a future fiscal year, this convenience center is projected to require containment equipment and the services of a new full-time employee. It is also anticipated to generate revenue from user fees, which will help to offset recurring costs. The comprehensive impact of this new facility is being evaluated and will be included in future operating budgets.

Other

FY2021 FY2022 FY2023 FY2024 FY2025 Total Fiber Maintenance $ - $ 450,000 $ - $ - $ - 450,000 Real Estate Assessment Softwre Replacement - - 350,000 - - 350,000 HR/Payroll Software Replacement - - 340,000 100,000 - 440,000 Total $ - $ 450,000 $ 690,000 $ 100,000 $ - $ 1,240,000

Page D-6 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

Public Safety

FY2021 FY2022 FY2023 FY2024 FY2025 Total Medic Unit Replacement $ - $ 350,000 $ 385,000 $ 400,000 $ 425,000 $ 1,560,000 Water Rescue Boat - 350,000 - - - 350,000 Brush Truck - - 220,000 - - 220,000 Rescue Truck - 885,000 - - - 885,000 Engine Replacement - - - - 900,000 900,000 Cardiac Monitor Replacement 700,000 700,000 - - - 1,400,000 Portable Radio Replacement 600,000 - - - - 600,000 CAD Replacement 1,500,000 - - - - 1,500,000 RMS Replacement 1,000,000 - - - - 1,000,000 Interview Room System Replacement - 129,000 - - - 129,000 Total$ 3,800,000 $ 2,414,000 $ 605,000 $ 400,000 $ 1,325,000 $ 8,544,000

Comments

The replacement of the Computer Aided Dispatch (CAD) system, the Records Management System (RMS), medic units, and cardiac monitors account for the largest portion of the public safety capital planning. A new rescue truck is funded for FY2022, which along with other planned vehicle and equipment acquisitions will impact Fleet operations. The comprehensive impact is being evaluated and will be included in future operating budgets.

Page D-7 Capital Projects Fund James City County, VA

Capital Improvement Program Expenditures

Parks and Recreation

FY2021 FY2022 FY2023 FY2024 FY2025 Total

Chickahominy Riverfront Park (CRP) $ - $ 863,000 $ 800,000 $ 800,000 $ 800,000 $ 3,263,000 Warhill Sports Complex - 230,000 - - - 230,000 Baseball Field Expansion - - - 584,000 - 584,000 MyPlace Playground Replacement - - - 475,000 - 475,000 Lower County Park - 982,000 - 5,364,000 - 6,346,000 Upper County Park - - - 105,000 - 105,000 Jamestown Beach Asphalt Paving - 175,000 - - - 175,000 Jamestown Beach Event Park Improvements - - - 1,349,000 - 1,349,000 Marina Phase 2 - - 3,300,000 - - 3,300,000 Marina-Land Improvements - 415,000 3,043,000 - - 3,458,000 Marina-New Building - - - 500,000 3,500,000 4,000,000 Veterans Park - - - 190,000 1,391,000 1,581,000 Total $ - $ 2,665,000 $ 7,143,000 $ 9,367,000 $ 5,691,000 $ 24,866,000

Comments

As a result of the economic impact of COVID-19 discussed in the Budget Message, no Parks and Recreation projects are funded in the FY2021 CIP.

To address citizens’ recreational needs at the southern end of the County, funding is included in FY2022 and FY2024 to acquire property and design and construct a new park. The Lower County Park will feature a walking trail, picnic shelter, swimming pool, and related infrastructure to support operations.

At Chickahominy Riverfront Park, planned improvements from FY2022 through FY2025 include construction of a new restroom and concession building.

The approved Shaping Our Shores Master Plan identified improvements planned for Jamestown Beach Event Park, including additional restroom facilities, utility work for the event area and paving of the ADA trail.

Planned improvements at the Warhill Sports Complex in FY2022 and FY2024 include resurfacing of the basketball courts the construction of two new synthetic baseball fields with additional parking and restrooms.

The additional structures and fields planned for future years will affect the maintenance services provided by Facilities and Grounds, and the Lower County Park is anticipated to require new seasonal staff when operational. These developments are also expected to generate new revenues through charges to users. The comprehensive impact of these projects is being evaluated and will be included in future operating budgets.

Page D-8 SECTION E

OTHER FUNDS

This page intentionally left blank. Other Funds James City County, VA

Debt Service Fund

The Debt Service Fund provides for the principal and interest payments on the County’s long-term debt. These payments are typically made over a 20 or 25 year term until the debt is repaid. James City County’s debt is rated AAA by all three rating agencies, Standard and Poor’s, Fitch, and Moody’s. These outstanding ratings translate into lower interest costs and expanded flexibility the County considers future borrowings.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Outstanding debt shall not exceed 3% of the assessed valuation of 0.3% 0.2% 0.2% 0.2% real and personal property

Annual debt service requirements Fiscally Efficient should target 10% or less and See chart (A) below Government shall not exceed 12% of total operating revenues Ten-year payout ratio of debt shall target a minimum of 60% of See chart (B) below the total outstanding principal

(A) Annual Debt Service (B) Ten-Year Payout Ratio of Debt of Requirements Total Outstanding Principal 14% 85%

13% 80% 12%

11% 75%

10% 70% 9%

8% 65%

7% FY19 FY20 FY21 FY22 FY23 FY24 FY25 60% FY19 FY20 FY21 FY22 FY23 FY24 FY25 Low Target High Target Actual/Estimate Target Actual/Estimate

Page E-1 Other Funds James City County, VA

Debt Service Fund

Financial Summary

Revenues The CIP is funded by a combination of existing funds, contributions from the County’s General Fund, grants and anticipated borrowings. The following borrowings are planned in the five-year CIP:

Year Financing Type Amount Description Capital Lease $ 1,500,000 CAD Replacement FY2021 Capital Lease 1,000,000 RMS Replacement Subtotal 2,500,000 Bonds 3,059,000 Warhill Auxillary Gym and Emergency Shelter Bonds 223,000 High School Expansions Bonds 1,180,850 Chickahominy Riverfront Park Improvements FY2022 Bonds 982,000 Jamestown Marina Improvements Bonds 415,000 Lower County Park Subtotal 5,859,850 Bonds 1,989,000 Preschool Design FY2023 Bonds 5,767,450 Jamestown Marina Improvements Subtotal 7,756,450 Bonds 17,899,000 Preschool Bonds 12,028,000 High School Expansions Bonds 5,364,000 Lower County Park FY2024 Bonds 1,162,850 Jamestown Beach Event Park Improvements Bonds 500,000 Jamestown Marina Improvements Subtotal 36,953,850 Bonds 8,400,000 High School Expansions FY2025 Bonds 3,297,225 Jamestown Marina Improvements Subtotal 11,697,225

Total New Debt Issuances $ 64,767,375

Year Beginning Borrowed Retired Projected Ending FY2021$ 120,790,117 $ 2,500,000 $ (13,284,641) $ 110,005,476 FY2022$ 110,005,476 $ 5,859,850 $ (12,662,969) $ 103,202,357 FY2023$ 103,202,357 $ 7,756,450 $ (12,547,482) $ 98,411,325 FY2024$ 98,411,325 $ 36,953,850 $ (14,085,757) $ 121,279,418 FY2025$ 121,279,418 $ 11,697,225 $ (14,816,800) $ 118,159,843

In accordance with the Code of Virginia, legal debt limits do not apply to counties, unless the County elects to be treated as a city for the purpose of incurring debt and issuing bonds. James City County has not made such an election and consequently is not subject to debt legal limits. The County has set internal debt limits, which can be found in the Fiscal Policies and shown above in the Performance Metric.

Capacity for debt will develop as debt service on outstanding obligations is repaid. Refinancing alternatives may be an option to reduce annual spending, depending on interest rates and the call dates of existing bond issues.

Expenditures Reflects annual debt service payments on existing debt. The amounts for FY2021 will be appropriated and years FY2022-FY2025 are for planning purposes.

Fund Balance Fund balance reflects a reserve set aside as a short-term funding source for unforeseen circumstances or as a shock absorber for new debt. A planned use of fund balance is projected in FY2025 until existing debt is paid off in the near future.

Page E-2 Other Funds James City County, VA

Debt Service Fund

FY2021 FY2022 FY2023 FY2024 FY2025 Revenues General Fund - Schools $ 12,519,273 $ 12,506,333 $ 12,410,198 $ 14,378,321 $ 14,752,199 General Fund - Other 7,980,727 7,993,667 8,089,802 6,121,679 5,747,801 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000 Qualified School Construction Bonds 42,500 42,500 42,500 42,500 42,500 Total Revenues $ 20,542,500 $ 20,542,500 $ 20,542,500 $ 20,542,500 $ 20,542,500 Expenditures Professional Services $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 School Debt (Bonds): QSCB VPSA 2011 92,500 97,500 97,500 97,500 97,500 Public Facilities 2012 1,030,760 1,032,675 1,029,036 1,031,028 1,031,794 GOB Refunding 2014 2,229,975 2,214,975 2,215,975 2,212,475 2,209,750 LRB Refunding 2015 5,823,750 5,579,250 5,340,750 5,103,000 4,861,000 LRB 2016 1,830,288 1,827,038 1,826,288 1,826,188 1,830,938 LRB 2018 1,512,000 1,513,400 1,512,800 1,518,200 1,513,200 New Issuance 2022 ($3.3M) - 241,495 241,495 241,495 241,495 New Issuance 2023 ($2.0M) - - 146,354 146,354 146,354 New Issuance 2024 ($29.9M) - - - 2,202,081 2,202,081 New Issuance 2025 ($8.4M) - - - - 618,087 Subtotal - School Debt 12,519,273 12,506,333 12,410,198 14,378,321 14,752,199 County Debt (Leases): 911 Telephone System (Lease) 162,369 - - - - Radio System Upgrade (Lease) 949,658 1,000, 000 1,000,000 1,000,000 1,000,000 New Lease 2021 ($1.5M - Computer Aided Dispatch) 249,914 249,914 249,914 249,914 249,914 New Lease 2021 ($1.0M - Records Mgmt. System) 166,610 166,610 166,610 166,610 166,610 County Debt (Bonds): LRB 2011 688,811 674,270 - - - Public Facilities 2012 314,353 314,938 313,827 314,435 314,669 LRB Refunding 2014 1,408,550 1,413,150 1,410,750 1,406,550 1,405,550 GOB Refunding 2015A 1,450,313 1,405,563 1,360,563 1,320,313 1,264,563 LRB 2018 378,000 378,350 378,200 379,550 378,300 New Issuance 2022 ($2.6M) - 189,683 189,683 189,683 189,683 New Issuance 2023 ($5.8M) - - 424,379 424,379 424,379 New Issuance 2024 ($7.0M) - - - 517,048 517,048 New Issuance 2025 ($3.3M) - - - - 242,616 Subtotal - County Debt 5,768,578 5,792,478 5,493,926 5,968,482 6,153,332

Total Expenditures $ 18,362,851 $ 18,373,811 $ 17,979,124 $ 20,421,803 $ 20,980,531 Change in Fund Balance $ 2,179,649 $ 2,168,689 $ 2,563,376 $ 120,697 $ (438,031) Fund Balance, Beginning 7,853,810 10,033,459 12,202,148 14,765,524 14,886,221 Fund Balance, Ending $ 10,033,459 $ 12,202,148 $ 14,765,524 $ 14,886,221 $ 14,448,190

Abbreviations GOB: General Obligation Bonds LRB: Lease Revenue Bonds

Page E-3 Other Funds James City County, VA

Tourism Investment Fund

The Tourism Investment Fund was created to make investments in venues, sponsor special events, develop beautification projects, support regional marketing initiatives, and cultivate other programs and projects that would strive to attract visitors to James City County.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Event attendance * 1,845 3,000 2,000 3,000 Expanding and # of businesses promoted 118 120 150 150 Diversifying Local # of tourism social media posts 238 250 300 375 Economy # of tourism news flashes/blog posts 53 50 75 75 * Some events canceled in FY2021; FY2022 is based on four summer concerts rather than three.

Operational Initiative(s) • Promote the County as part of the destination area, including management of digital media and online marketing presence. • Support and promote organizations and businesses, specifically new programming and events that drive tourism offerings in the County. • Provide County-sponsored events offered in the Jamestown Corridor. • Expand event opportunities and usage through improvements at Jamestown Beach Event Park and Marina.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues: Additional $2 Per Night Room Tax $ 815,000 $ 407,500 $ 815,000 Transfer from General Fund - 3/5 Room Tax 1,755,000 892,500 1,785,000 Fund Balance - 172,660 - Total$ 2,570,000 $ 1,472,660 $ 2,600,000 Expenditures: Greater Wmbg. Chamber & Tourism Alliance $ 740,000 $ 740,000 $ 740,000 Historic Triangle Marketing Fund ($2 Tax) 407,500 203,750 407,500 Jamestown-Yorktown Foundation 130,000 130,000 130,000 Jamestown Rediscovery 97,000 97,000 130,000 Tourism Activities 70,000 46,000 70,000 LPGA Annual Promotion 85,000 85,000 85,000 Historical Commission 24,050 15,910 6,700 Virginia Capital Trail Foundation 10,000 10,000 10,000 VDOT Mowing 75,000 75,000 75,000 Wayfinding Signs - - 19,000 Transfer to General Fund - Personnel 70,000 70,000 70,000 Transfer to CIP Fund 718,100 - 725,000 Contingency 143,350 - 131,800 Total$ 2,570,000 $ 1,472,660 $ 2,600,000

Page E-4 Other Funds James City County, VA

Tourism Investment Fund

Comments: Tourism funding is focused on three areas: new programs and events that prioritize visitation to James City County, marketing that encourages visitation, and investment in County-specific tourism venues and events.

As described in the Budget Message, the FY2021 budget includes reductions to revenues and expenditures resulting from the economic impacts of COVID-19.

Revenue In accordance with Senate Bill 942, the revenue generated from the $2 Per Night Room Tax will be allocated as follows: 50% goes to the Historic Triangle Marketing Fund (at the State) and 50% is retained by the County in which the tax is imposed.

Transfer from General Fund – 3/5 Room Tax Revenue represents 60% of expected room tax receipts, which are specifically allocated to tourism.

Expenditures Funding to outside agencies includes: • Greater Williamsburg Chamber and Tourism Alliance (GWCTA): maintenance of effort (MOE) funding is level with FY2020.

• Historic Triangle Marketing Fund: reflects the 50% allocation of the $2 Per Night Room Tax that was created by the State Treasury pursuant to Senate Bill 942.

• Jamestown-Yorktown Foundation: supports planning, research, and design for an upcoming special exhibition as well as annual holiday and public programs at the Jamestown Settlement that drive regional overnight visitors to the area and promote themed travel.

• Jamestown Rediscovery: funding is included for (1) ongoing archaeology attractions in which visitors can witness excavations; (2) the preservation and exhibit of Jamestown’s church tower, the only above-ground 17th-century structure that remains on Jamestown Island; (3) educational and interpretative programming, such as onsite guides, historical interpreters, and exhibits, that allow visitors to engage with history; and (4) online and print marketing to reach a wider audience at an increased frequency.

• Historical Commission: funding is for the installation of new historic road signs, which are used for historical inscriptions and for commemorating sites, individuals, and buildings of historical importance within the County. Funding has also been provided for the archaeological investigation of the original Stonehouse site as well as an annual contest to promote youth involvement and education in the history of the County.

• Virginia Capital Trail Foundation: funding is for marketing tourism for a 52-mile dedicated multi-use trail connecting Richmond to Williamsburg, VA along the historic Route 5 corridor.

The transfer to the General Fund is for a position that continues coordination of tourism activities through sports, events and marketing.

Other funding includes support for the County’s summer concert series, sponsoring the LPGA golf tournament, and VDOT mowing.

Page E-5 Other Funds James City County, VA

Virginia Public Assistance Fund

The Virginia Public Assistance Fund is intended to help people to help themselves by temporarily assisting residents in meeting their basic needs, including food, shelter, utilities, and medical care and through employment. Additionally, services are provided that focus on protecting children, the disabled and the elderly from abuse, neglect and exploitation.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target Foster children discharged to permanent home prior to 18th 86% 88% 88% 88% birthday # households assisted through housing, financial benefits and 7,674 8,983 7,862 7,862 services programs* # citizens age 60 or older receiving services from 1,629 1,449 1,779 1,779 Exceptional Public community agencies** Services; High Quality # citizens receiving services from Education various community agencies 4,863 4,602 5,113 5,113 providing health and mental health services** # households assisted with meeting basic needs (housing, - 7,805 8,000 8,000 food, utilities, transportation)*** # of citizens receiving job training 524 526 530 530 and/or job placement services

. * For FY2021 and beyond, this excludes certain services provided by outside agencies and focuses on services provided internally. The outside agencies reported an increase in the number of people served in FY2020. ** For FY2021 and beyond, this measure incorporates applicable outside agency services. The outside agencies reported a decrease in the number of people served in FY2020. *** For FY2020 and beyond, this is a new measure.

Operational Initiative(s) • Develop plan to address the health, housing and job placement needs of homeless, lower income, and special needs populations. • Develop a Strategic Plan for Seniors. • Develop Mobile Integrated Healthcare/Community Paramedicine Program (shared with Fire/EMS). • Collaborate with Regional Entities on Workforce Development & Training Initiatives. • Collaborate with Child Development Resources to Implement Smart Beginnings Program.

Page E-6 Other Funds James City County, VA

Virginia Public Assistance Fund

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues: Federal/State $ 3,924,885 $ 3, 909,806 $ 3,989,830 General Fund 1,354,179 1, 295,660 1,343,500 Fund Balance 489,296 588,727 673,279 Total$ 5,768,360 $ 5, 794,193 $ 6,006,609

Expenditures: Administration $ 4,187,857 $ 4, 224,091 $ 4,425,007 Public Assistance 1,234,812 1, 235,912 1,235,912 Purchased Services 228,990 226,190 228,990 Local Non-Reimbursable 116,701 108,000 116,700 Total$ 5,768,360 $ 5, 794,193 $ 6,006,609

Full-time FTEs 56.0 56. 0 56.0 Part-time FTEs 3.0 4.0 4.0 Total 59.0 60. 0 60.0

Comments: Fiscal year 2021 includes the conversion of a temporary part-time Family Services Specialist position into a regular part-time position.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in the FY2021 and FY2022 budgets.

Page E-7 Other Funds James City County, VA

Housing and Neighborhood Development Fund

Housing and Neighborhood Development addresses affordable housing needs and works closely with federal, state, and local agencies, as well as community organizations and the private sector to offer a wide range of housing assistance services to low- and moderate-income County residents. This fund promotes and supports a continuum of housing programs to ensure affordable, decent, safe, and sanitary housing for County residents.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of homes considered 861 853 845 837 distressed # of homes rehabilitated or 7 8 8 8 Expanding and replaced Diversifying Local # of housing education 25 30 30 30 Economy; Exceptional completed Public Services # of homeless assisted 77 80 80 80 # of Housing Choice Voucher 169 180 185 185 assisted Operational Initiative(s) • Continue strategies to address findings in Housing Conditions Study.

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues: County Contribution Administration $ 497,364 $ 481,044 $ 497,364 Housing Fund 100,000 - 100,000 Housing Partnerships 50,000 50,000 50,000 Federal, State, & Other Grants Section 8 Housing Choice Voucher 1,261,589 1,445,499 1,445,499 Homeless Programs 184,118 184,118 184,118 Indoor Plumbing/Rehab. 103,800 103,800 103,800 Emergency Home Repair 6,118 6,118 6,118 VA Community Impact Grant 24,000 - - Housing Counselor Grant/VHDA VHDA REACH Grant 34,000 32,000 32,000 VHDA HUD Counseling Grant 29,005 26,000 26,000 Program Income 35,000 - - Fund Balance 171,277 196,703 226,120 Revolving Loan Fund 200,000 200,000 200,000 Total$ 2,696,271 $ 2,725,282 $ 2,871,019

Expenditures: Housing Personnel $ 466,730 $ 532,465 $ 553,324 Operating 47,833 43,050 47,833 Housing Programs 1,849,219 1,909,718 1,919,718

Neighborhood Development Personnel $ 225,322 $ 233,898 $ 242,456 Operating 7,167 6,151 7,688 Neighborhood Programs 100,000 - 100,000 Total$ 2,696,271 $ 2,725,282 $ 2,871,019

Page E-8 Other Funds James City County, VA

Housing and Neighborhood Development Fund

Financial Summary, Continued FY2020 FY2021 FY2022 Adopted Adopted Plan Housing Full-time FTEs 7.0 8.0 8.0 Part-time FTEs 1.0 - - Total 8.0 8.0 8.0

Neighborhood Development Full-time FTEs 2.0 2.0 2.0 Total 2.0 2.0 2.0

Comments: This budget anticipates an increase in funding from the Federal government for the Housing Choice Voucher program. Current and proposed activities, coordinated between Housing and Neighborhood Development, will continue.

Fiscal year 2021 FTE’s includes the conversion of a regular part-time Administrative Assistant position into a limited term full-time position, with the conversion being funded by a federal Community Development Block Grant.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19. In addition, the compensation package adjustments discussed in the Budget Message are reflected in FY2021 and FY2022 personnel expenditures.

Page E-9 Other Funds James City County, VA

Colonial Community Corrections

Local community-based probation and pretrial agencies were created in 1995 by the Comprehensive Community Corrections Act and Pretrial Services Act. Colonial Community Corrections (CCC) enhances public safety, empowers our clients and improves the quality of our community by providing judicial alternatives to adult incarceration, transitional services and criminal justice planning to the localities we serve: the Counties of James City, York, Charles City, and New Kent and the Cities of Williamsburg and Poquoson. In addition to providing community- based probation, pretrial services and re-entry services, CCC serves as staff to the Criminal Justice Board.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of Probationers Referred by 953 900 850 850 the Courts* Exceptional Public # of Pretrial Defendants Services; Fiscally referred by 630 650 675 675 Efficient Government Magistrate/Judges # of Pretrial Investigations 771 850 850 850 *Probation referrals are estimated to decrease as a result of an anticipated change in marijuana possession laws.

Operational Initiative(s) • Develop and implement a long-term criminal justice plan that assists in safeguarding the community. • Provide alternatives to incarceration to local responsible offenders and defendants awaiting trial. • Provide pre-trial investigation reports to the Courts to inform pre-trial release decisions. • Provide evidence based post-trial supervision to offenders. Number of office visits expected to increase by 20% due to new minimum standards and legislation concerning probationers that owe restitution remaining on supervised probation until they have paid in full. • Provide re-entry services for individuals transitioning from incarceration back into the community.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues: Federal/State $ 799,790 $ 817,442 $ 817,442 General Fund 110,583 100,863 110,583 Supervision Fees 49,500 47,500 47,500 Other Locality Contributions 196,593 179,313 196,593 Fund Balance 7,741 - 17,271 Total$ 1,164,207 $ 1,145,118 $ 1,189,389

Expenditures: Personnel $ 964,426 $ 956,783 $ 985,817 Operating 186,016 166,125 185,625 Direct Client Services 13,765 10,447 17,947 Contingency - 11,763 - Total$ 1,164,207 $ 1,145,118 $ 1,189,389

Full-time FTEs 14.0 14.0 14.0 Part-time FTEs 2.0 3.0 3.0 Total 16.0 17.0 17.0

Page E-10 Other Funds James City County, VA

Colonial Community Corrections

Comments: James City County has served as the Fiscal Agent and Project Administrator for CCC since inception, and consequently, CCC’s finances are accounted for as a Special Revenue Fund of the County. The other member localities provide local funding in support of administration and operations.

The compensation package adjustments discussed in the Budget Message are reflected in FY2021 and FY2022 personnel expenditures.

As a result of the economic impacts of COVID-19, CCC has reduced its budget. Items such as local travel, staff development, offender services and furniture and equipment have all been reduced. As conferences have been canceled and meetings are moving to online platforms, travel and staff development are reduced. In addition, CCC is delaying the annual computer replacements scheduled for FY2021 until FY2022. CCC is also reducing the amount of financial help offered to indigent clients to obtain the services they need.

Page E-11 Other Funds James City County, VA

Special Projects/Grants Fund

The Special Projects/Grants Fund accounts for projects and specific revenue sources, including grants and other funds that may require continuing appropriation or special accounting treatment. Additional appropriations may occur during the year as the County qualifies for other funding opportunities.

Strategic Plan Goal(s) and Measures

FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Key Performance Metric(s) Actual Estimate Target Target # of children receiving private 15 15 15 15 daycare services # of children who were in private daycare who 3 3 3 3 graduated or went back into Exceptional Public public schools Services; Fiscally Efficient Government # of children referred by the Family Assessment 56 55 55 55 Planning Team who receive services # of children receiving 46 45 45 45 community based services

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues: Federal/State Children's Services Act (CSA) $ 244,300 $ 343, 917 $ 343,917 Local Match-General Fund (CSA) 265,000 365,000 365,000 School Share (CSA) 377,000 434,915 434,915 Emer. Mgmt. Perf. Grant (EMPG) 39,978 39,978 39,978 Technology Trust Fund 120,000 120,000 120,000 General Fund 1,354,000 225,000 1,400,000 Fund Balance 100,000 500,000 - Total$ 2,500,278 $ 2,028,810 $ 2,703,810

Expenditures: Children's Services Act (CSA) $ 986,300 $ 1,143,832 $ 1,143,832 Emer. Mgmt. Perf. Grant 39,978 39,978 39,978 Technology Trust Fund 120,000 120,000 120,000 Transportation Match 1,354,000 725,000 1,400,000 Total$ 2,500,278 $ 2,028,810 $ 2,703,810

Comments: Based on the current case load trend, CSA expenditures for children with special needs is projected to increase in FY2021 and FY2022 is expected to remain at that level. Consequently, there is an increase in the estimated federal and state revenues as well as the local matches provided by the County and School Division.

As described in the Budget Message, the FY2021 budget includes reductions resulting from the economic impacts of COVID-19.

Page E-12 SECTION F

JAMES CITY SERVICE AUTHORITY

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James City Service Authority James City County, VA

Introduction

The James City Service Authority (JCSA) is a public body politic and corporate of the Commonwealth of Virginia. JCSA was created in 1969 by the James City County Board of Supervisors pursuant to the Virginia Water and Sewer Authorities Act (Code of Virginia, 1950, as amended). It was created to acquire, construct, operate and maintain, to the extent determined by the JCSA to be financially feasible, an integrated water system and an integrated sewer collection system in James City County.

JCSA provides municipal water and wastewater service to County residents and businesses in the Primary Service Area between Stonehouse and Grove and to limited sections of York County and the City of Williamsburg. Operational and maintenance responsibilities include wells, water distribution lines, sewage pumping stations, and sewage collection lines.

Budgetary and Financial Reporting JCSA accounts for its operations and Capital Improvement Program (CIP) utilizing two separate funds, the Water Fund and the Sewer Fund, which are both supported by user fees. Support services in legal, finance, payroll, and general administrative areas are provided by various County departments on a reimbursable basis. JCSA prepares an annual budget on a modified accrual basis for management and fiscal planning purposes. For financial reporting and audit purposes, in accordance with Generally Accepted Accounting Principles (GAAP), JCSA prepares its Comprehensive Annual Financial Report (CAFR) on a full accrual basis.

Strategic Plan The first and second goals of the County’s 2035 Strategic Plan, obtaining a sustainable long-term water supply and maintaining modern infrastructure and technology, are major initiatives in JCSA’s FY2021 budget. Successfully meeting both of these long-term goals requires current action. JCSA is required to pursue alternative water sources under the terms of its current Virginia Department of Environmental Quality (DEQ) groundwater withdrawal permit. Contributions to the Alternative Water Supply Reserve Fund will build dedicated funding for these future water sources and reduce future borrowing costs. JCSA’s Asset Management program has shown that costs to maintain modern infrastructure and technology will increase significantly in the future as more pipes, wells and pump stations reach the end of their useful lives. Current capital projects such as the White Oaks Area and Kingswood Water Main Replacement Projects, SCADA Upgrade and the Repair and Replacement Reserve will allow JCSA to fix aging infrastructure both now and in the future.

Comprehensive Rate Study The JCSA’s Financial Policy requires a comprehensive rate study every five years. The proposed changes from the FY2020 study are designed to maintain adequate revenue despite continued decreases in water usage and minimize the impact of rate increases on the customer. Based on the proposed changes from the current rate study, the total monthly water and sewer bill for a typical 5,000 gallons per month residential user would increase by $1.79 per month from $42.05 to $43.84. The combined bill would remain the lowest in the region except for the City of Williamsburg.

Updates to the water and sewer facility fees are also proposed as a result of the rate study analysis. Facility fees are charged to new development in the Authority’s service area to cover the cost of system expansion. The remaining proposed change is an increase to the grinder pump maintenance fee to better match the program’s current contract, inspection, and administrative costs. The impact of these proposed changes on the Water and Sewer Funds is discussed in further detail in the sections that follow.

Monthly Billing JCSA’s multi-year meter replacement project was completed in FY2020 with over 22,800 touch-read meters converted to radio read technology. Readings are now collected with a vehicle mounted mobile data collector that has significantly reduced meter reading time. This operational efficiency will allow JCSA to move from quarterly billing to monthly billing in May 2020 to better serve customers and promote water conservation. Monthly billing benefits include more efficient household budgeting, more frequent and timely information about usage, and the ability to detect leaks sooner.

Page F-1 James City Service Authority James City County, VA

Introduction

Strategic Plan Goal(s) and Measures Key Performance FY2019 FY2020 FY2021 FY2022 Strategic Plan Goal(s) Metric(s) Actual Estimate Target Target Sustainable Long-Term Permits Received 1 - 1 - Water Supply; Modern Update Regulations - 1 - - Infrastructure, Facilities and Educational Programs 5 5 5 5 Technology Systems # of Meters Replaced* 7,500 7,500 - - *The multi-year meter replacement program was completed in FY2020; therefore, FY2021 and FY2022 targets do not reflect meter replacements.

Operational Initiative(s) • Evaluate Alternative for Long-term Water Supply. • Update JCSA Asset Management Plan (Capital Replacement Plan). • Update JCSA regulations. • Develop Water Conservation Plan for Residences and Businesses.

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues Water Fund $ 13,142,365 $ 21,695,794 $ 13,712,398 Sewer Fund 8,182,051 7,826,867 8,001,174 Total$ #U 21,324,416 $ #U 29,522,661 $ #U 21,713,572 Expenses Water Fund $ 13,142,365 $ 21,695,794 $ 13,712,398 Sewer Fund 8,182,051 7,826,867 8,001,174 Total$ 21,324,416 $ 29,522,661 $ 21,713,572 Full-time FTEs 96.0 95.0 99.0 Part-time FTEs - 1.0 1.0 Total 96.0 96.0 100.0

Revenue

A bond issuance of $9.0 million is proposed for FY2021 to fund the White Oaks Area and Kingswood Water Main Replacement Projects. Interest income decreases significantly due to more conservative expectations for investment returns over the next two years. Water and sewer facility fees decrease to reflect slower growth patterns over the past several years.

Expenses

A part-time Engineer position is included in the FY2021 budget to address future water source development. A compensation contingency can provide mid-year employee raises if FY2021 revenues are sufficient.

The FY2022 budget includes two new full time positions in water production: a Water Quality Specialist to address increased sampling and environmental compliance requirements and a Maintenance Mechanic to perform additional treatment, sampling and process control tasks associated with the corrosion inhibitor capital improvement project. The FY2022 budget also incorporates the main recommendations of a Recruitment and Retention Study performed in 2020 including hiring a Human Resource Analyst and implementing salary adjustments and promotion opportunities to improve market competitiveness, internal pay equity, recruitment and retention.

Page F-2 James City Service Authority James City County, VA

Introduction

Financial Forecast for FY2023-2025

As required by the JCSA Financial Policy, forecasted revenue and expenses for the Water and Sewer Funds for FY2023-2025 are as follows.

Financial Forecast Revenues FY2023 FY2024 FY2025 Water Fund $ 14,168,096 $ 14,662,406 $ 15,173,362 Sewer Fund 8,040,463 8,085,422 8,129,309 Total$ 22,208,559 $ 22,747,828 $ 23,302,671 Expenses Water Fund $ 14,168,096 $ 14,662,406 $ 15,173,362 Sewer Fund 8,040,463 8,085,422 8,129,309 Total$ 22,208,559 $ 22,747,828 $ 23,302,671

The details for the separate funds (Water Fund and Sewer Fund) follow this section.

Page F-3 James City Service Authority James City County, VA

Water Fund

The Water Fund contains revenues and expenses for JCSA’s groundwater supply and distribution system. Revenue is provided from service and fixed charges, interest income, and other miscellaneous sources such as inspection fees and plan review charges. Operating expenses include personnel, supplies, repairs and maintenance, insurance, utilities, equipment, miscellaneous and capital outlay. Debt service expenses reflect the principal and interest payments on outstanding debt. Capital projects reflect expansions, replacements, significant rehabilitations and future reserves.

Strategic Plan The FY2021 Water Fund budget focuses on meeting the first goal of the County’s 2035 Strategic Plan, obtaining a sustainable long-term water supply to meet the County’s needs through 2035 and beyond. JCSA’s Virginia DEQ 10-year groundwater withdrawal permit was renewed in February 2017. While the permit accommodates JCSA’s current withdrawal of approximately 5.4 million gallons per day (MGD) with an initial allowance of 6.0 MGD and provides subsequent tiered increases based on growth up to 8.4 MGD, the permit terms also require JCSA to pursue alternative sources to groundwater (https://jamescitycountyva.gov/documentcenter/view/9952). Several alternative solutions are being considered.

In accordance with the second goal of the County’s 2035 Strategic Plan to modernize infrastructure, the Capital Projects funding is to replace aging infrastructure and equipment through projects such as the White Oaks Area and Kingswood Water Main Replacement, SCADA Upgrade, desalination plant HVAC equipment replacement, and corrosion inhibitor equipment upgrades at production wells.

Financial Summary FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues Service Charges $ 10, 498,139 $ 10,755,294 $ 11,779,098 Facility Charges 1,955,000 1,600,000 1,600,000 Interest Income 475,726 159,000 151,800 Miscellaneous 213,500 181,500 181,500 Series 2020 Bond proceeds - 9,000,000 - Total$ 13,142,365 $ 21,695,794 $ 13,712,398 Expenses Operating: Personnel $ 3,856,731 $ 4,036,476 $ 4,506,711 Non-personnel 3,152,728 4,116,233 3,719,480 Capital Outlay 132,000 149,000 135,000 Debt Service: Principal 655,000 1,010,000 1,010,000 Interest 700,050 922,582 913,256 Compensation Contingency - 29,750 - Capital Projects 4,645,856 11,431,753 3,427,951 Total$ 13,142,365 $ 21,695,794 $ 13,712,398 Full-time FTEs 51.0 50.0 53.5 Part-time FTEs - 1.0 1.0 Total 51.0 51.0 54.5

Revenue

A 20 year bond issuance of $9.0 million is proposed for FY2021 to fund the White Oaks Area and Kingswood Water Main Replacement Projects.

Page F-4 James City Service Authority James City County, VA

Water Fund

Fiscal year 2021 water service charges increase 2.5% from FY2020. Fiscal year 2022 water service charges increase 9.5% from the FY2021 budget due to anticipated economic recovery from the pandemic. Changes to the consumption volume service rates and structure and increases to the fixed charge follow the FY2020 rate study plan required to successfully manage substantial future water sourcing challenges associated with obtaining an alternative supply to groundwater, aging infrastructure, fixed costs and debt service coverage.

Water service charges are based on customer type and consumption. The proposed water rate structure change consists of adjusting the number and size of single-family residential tiers to better reflect current usage patterns while promoting water conservation. The new structure contains four tiers sized as follows: Tier 1 (up to 4,000 gallons monthly), Tier 2 (4,001-8,000 gallons monthly), Tier 3 (8,001-12,000 gallons monthly), and Tier 4 (greater than 12,000 gallons monthly). Water service rates for both single-family residential consumption in the first three tiers and commercial/non-single-family residential consumption would decrease in FY2021 to offset a proposed increase in the water fixed charge based on the size of the meter serving the customer that all customers pay regardless of consumption level.

The water fixed charge increase promotes long-term revenue and rate stability and moves the Authority’s fixed cost recovery level closer to the range favored by credit rating agencies. The fixed charge is for expenses associated with operating and maintaining the water distribution system.

For a typical residential customer who uses 5,000 gallons of water monthly, the total monthly water bill will increase in FY2021 by $1.79 from $24.50 to $26.29 per month.

Water facility fees decrease to reflect slower growth patterns over the past several years. Updates to the water facility fees are also proposed as a result of the FY2020 rate study analysis.

Page F-5 James City Service Authority James City County, VA

Water Fund

Facility fees are charged to new development in the Authority’s service area to cover the cost of system expansion. System facility fees are assessed for major backbone infrastructure and local facility fees are assessed for smaller water distribution and sewer collection mains. The current facility fees have not been updated in many years with some rates dating from the 1980s and 1990s. In addition, the system facility fee calculation method for a typical residential connection is inefficient to administer given that it is based on the number of bathroom fixtures. The proposed system facility fee structure based solely on meter size for all connection types is the industry standard and much easier to administer. The local facility fee structure will remain a fixed charge, but the rate will be updated from $1,300 to $1,436 to reflect the current cost of service.

Interest income decreases significantly due to more conservative expectations for investment returns over the next two years.

Expenses

Operating: A part time Engineer position is included in the FY2021 budget to address future water source development. Fiscal year 2022 personnel expenses increase due to the addition of two new full time positions in water production: a Water Quality Specialist to address increased sampling and environmental compliance requirements and a Maintenance Mechanic to perform additional treatment, sampling and process control tasks associated with the corrosion inhibitor capital improvement project. The FY2022 budget also incorporates the main recommendations of a Recruitment and Retention Study performed in 2020 including hiring a Human Resource Analyst (0.5 FTE Water Fund) and implementing salary adjustments and promotion opportunities to improve market competitiveness, internal pay equity, recruitment and retention.

Non-personnel operating expenses increase in FY2021 primarily due to a one-time recoating of a 500,000 gallon ground storage tank for $279,000 and an increase of $200,000 to fund individual emergent infrastructure repairs directly through the operating budget rather than the Repair and Replacement Reserve.

Debt Service: Debt Service spending includes both the principal and interest payments on bonds sold to investors. These expenses increase in FY2021 with a new 20 year $9.0 million bond issuance to fund the White Oaks Area and Kingswood Water Main Replacement Projects. Debt service payments are projected to be approximately $572,300 annually with the final payment to be made in 2040.

In 2008 JCSA entered into an agreement with the City of Newport News for long term water supply and issued bonds to pay a first installment of $25 million for 4 million gallons of potable water capacity per day per calendar year. An optional second installment of $25 million (adjusted for inflation from 2008 and estimated to be approximately $32 million) was not paid in 2019 and water capacity under the agreement was reduced to 2 million gallons per day. These bonds were refinanced in April 2016 resulting in an annual debt service savings of approximately $292,550. Future payments are projected to be $1.36 million annually with the final payment to be made in 2040.

Page F-6 James City Service Authority James City County, VA

Water Fund

Capital Projects: A five-year summary of the Water Fund’s CIP follows and includes a discussion of individual projects.

Five-Year Capital Improvement Plan Summary Description FY2021 FY2022 FY2023 FY2024 FY2025 Total

Water Supply FFWTP Equipment Replacement $ 300,000 $ 490,000 $ 300,000 $ 300,000 $ 300,000 $ 1,690,000

Water Distribution & Transmission College Creek - 500,000 - - - 500,000 Corrosion Inhibitor 341,776 - - - - 341,776 White Oaks 5,406,724 - - - - 5,406,724 Kingswood 3,593,276 531,724 - - - 4,125,000 Subtotal 9,341,776 1,031,724 - - - 10,373,500

Other Projects Arc Flash 15,000 15,000 15,000 15,000 15,000 75,000 Heavy Equipment 60,000 - 50,000 62,500 50,000 222,500 SCADA Upgrade 621,776 - 65,000 - - 686,776 Subtotal 696,776 15,000 130,000 77,500 65,000 984,276

Reserves Alternative Water Supply 546,600 945,614 1,000,000 1,000,000 1,000,000 4,492,214 Repair and Replacement 546,601 945,613 1,000,000 1,000,000 1,000,000 4,492,214 Subtotal 1,093,201 1,891,227 2,000,000 2,000,000 2,000,000 8,984,428

Grand Total $ 11,431,753 $ 3,427,951 $ 2,430,000 $ 2,377,500 $ 2,365,000 $ 22,032,204

• FFWTP Equipment Replacement: This is a capital maintenance project for the Five Forks Water Treatment Plant (FFWTP). In order to maintain security, operational reliability and required output levels at the FFWTP, the $300,000 in FY2021 is to maintain, replace and upgrade the building HVAC mechanical system and Well, High Pressure Feed and High Service Pumps and Motors that have reached the end of their service lives.

• College Creek 16” Waterline Rehabilitation: The existing 16 inch steel waterline suspended along the College Creek Bridge was installed in 1976 and the protective coating, fittings and bridge attachment connections require replacement due to exposure to the elements. The existing pipe will be removed, sandblasted, covered with a new protective coating and reinstalled. An FY2015 allocation of $500,000 to this project was applied to the design and construction of a directionally drilled waterline under College Creek to provide system redundancy.

• Corrosion Inhibitor: This project consists of designing and installing equipment to introduce corrosion inhibitor that protects the water distribution system and residential piping. An evaluation was completed to assess JCSA’s Central System source water entry points and water distribution system water quality to determine the effectiveness of the current treatment processes and obtain recommendations for improvements to minimize the corrosion potential within JCSA’s water distribution system. The FY2021 funding completes the $1 million construction budget required for improvements at various water treatment facilities.

Page F-7 James City Service Authority James City County, VA

Water Fund

• White Oaks Area Water Main Replacement: This project consists of replacing the existing undersized water distribution system installed in the early 1970s in the White Oaks, Indigo Park, Jamestown Farms, Paddock Green, Paddock Lane and Canterbury Hills neighborhoods. Approximately 22,000 feet of water main requires replacement and upsizing to maintain reliability and service. Upsizing will also enhance public safety by increasing fire flow capacity. Valves, fire hydrants, service lines, and meter boxes will also be replaced. Reconfiguring the water system in this area will also improve service reliability to the nearby Mill Creek Landing neighborhood by abandoning approximately 3,500 feet of aging 12 inch pipe located in easements that are difficult to access. Design is underway and construction will start at the end of 2020 at an estimated cost of $6.6 million.

• Kingswood Water Main Replacement: This project consists of replacing the existing 1960s-70s era neighborhood water distribution system primarily serving the Kingswood subdivision. The existing cast iron water mains are undersized by current standards and approaching the end of their service lives. The replacement of approximately 14,500 feet of water main will improve system reliability, minimize service disruptions and provide increased fire flows. The project will also include the replacement of valves, fire hydrants, service lines and meter boxes. Design will start in 2020 with construction anticipated to begin in 2021. The estimated total cost for design and construction is $4.675 million.

• Arc Flash: This project consists of implementing the findings of an Electrical Arc Flash Prevention study of the electrical and power generation equipment at approximately 76 lift stations and 25 well facilities. Implementing the study findings is required to meet applicable safety standards and regulations.

• Heavy Equipment: A compact tracked skid steer loader is programmed for FY2021.

• SCADA and Server Upgrade: SCADA (Supervisory Control and Data Acquisition System) is the industrial control and communication system that monitors and controls JCSA’s 108 facilities. The data transmission technology, hardware and software used in the current system are approaching the end of their service lives and require replacement over the next several years. The project consists of upgrading existing programmable logic controllers (PLC) hardware and software and integrating them with the new data transmission system and existing facility equipment. PLCs are industrial computers used to control machinery and equipment such as pumps and motors. The upgraded system will also improve system reporting, data analysis and data storage. The FY2021 allocation includes $200,000 to replace computer server hardware and software that supports the SCADA system. The total project budget is $3,299,000 with $2,201,000 funded in previous years.

• Alternative Water Supply: This reserve provides dedicated funding for development of a long-term, sustainable water supply in accordance with the first goal of the County’s 2035 Strategic Plan. JCSA’s Virginia DEQ 10- year groundwater withdrawal permit was renewed in February 2017. While the permit accommodates JCSA’s current withdrawal of approximately 5.4 million gallons per day (MGD) with an initial allowance of 6.0 MGD and provides subsequent tiered increases based on growth up to 8.4 MGD, the permit terms require JCSA to pursue alternative sources to groundwater. Several alternative solutions are being considered.

• Repair and Replacement: This reserve builds dedicated funding and promotes infrastructure asset management in accordance with the second goal of the County’s 2035 Strategic Plan by funding unexpected repairs and replacement activity to maintain current levels of service. JCSA operates and maintains 415 miles of water pipes of varying materials and ages. Approximately 78% of JCSA’s water pipes are made of polyvinyl chloride plastic which has an expected life of about 50 years.

Page F-8 James City Service Authority James City County, VA

Water Fund

As the chart above shows, almost one-third of JCSA pipe infrastructure is 30 to 40 years old. In addition to material and age, other factors that can influence expected pipe life include soil type, installation and climate. The Repair and Replacement Reserve prepares JCSA to address challenges of aging infrastructure.

As established by the JCSA Financial Policy, the target balance for this fund is the annual depreciation expense from the most recent Comprehensive Annual Financial Report which is approximately $8.0 million.

Page F-9 James City Service Authority James City County, VA

Sewer Fund

The Sewer Fund contains revenues and expenses for JCSA’s sewer collection and transmission system. Revenue is provided from service and fixed charges, grinder pump charges, interest income, and other miscellaneous sources such as rent and sub-meter charges. Operating expenses include personnel, supplies, repairs and maintenance, insurance, utilities, equipment, miscellaneous and capital outlay. Capital projects reflect expansions, replacements, significant rehabilitations and a reserve for future repair and replacements.

Strategic Plan In accordance with the second goal of the County’s 2035 Strategic Plan to modernize infrastructure, the CIP funds DEQ’s Consent Order sewer rehabilitation and maintenance projects to address infrastructure asset management.

In 2007, the Board of Directors authorized the JCSA to enter into a Consent Agreement with the Virginia Department of Environmental Quality (DEQ) to address sanitary sewer overflows (SSOs). Thirteen other Hampton Roads localities entered into similar agreements during the same timeframe. In February 2014, Hampton Roads Sanitation District (HRSD) and fourteen Hampton Roads localities, including the JCSA, entered into a Regional Hybrid Consolidation Plan for meeting Consent Agreement requirements. This regional approach to capital construction is estimated to save approximately $1 billion regionally compared to the cost of each locality individually fulfilling its Consent Agreement responsibilities. JCSA keeps ownership and control of its local sewer infrastructure and is still responsible for monitoring and maintaining the local sewer system to Consent Agreement standards and fixing significant defects.

Financial Summary

FY2020 FY2021 FY2022 Adopted Adopted Plan Revenues Service Charges $ 5,906,125 $ 6,018,687 $ 6,194,194 Facility Charges 1,411,200 1,200,000 1,200,000 Grinder Pump Charges 160,000 205,000 211,000 Interest Income 475,726 159,000 151,800 Miscellaneous 229,000 244,180 244,180 Total$ 8,182,051 $ 7,826,867 $ 8,001,174 Expenses Operating: Personnel $ 3,383,978 $ 3,478,711 $ 3,764,633 Non-personnel 2,355,150 2,359,100 2,298,056 Capital Outlay 48,000 186,500 87,000 Grinder Pump 335,000 285,580 286,700 Compensation Contingency - 25,874 - Capital Projects 2,059,923 1,491,102 1,564,785 Total$ 8,182,051 $ 7,826,867 $ 8,001,174 Full-time FTEs 45.0 45.0 45.5 Part-time FTEs - - - Total 45.0 45.0 45.5

Revenue

FY2021 sewer service charges increase 1.9% from the FY2020 budget and the FY2022 sewer service charges increase 2.9% from the FY2021 budget due to anticipated economic recovery from the pandemic. Wastewater service charges are based upon water consumption. In FY2021 and FY2022 no changes are proposed to the FY2020 sewer service rate of $3.11 per 1,000 gallons of water consumed.

Page F-10 James City Service Authority James City County, VA

Sewer Fund

Each customer bill includes a monthly fixed charge based upon the size of the meter serving the customer. This Fixed Charge is for expenses associated with operating and maintaining the wastewater collection system. No changes are proposed for the sewer fixed charge but the rate table has been converted to a monthly basis to match monthly billing.

Sewer facility fees decrease to reflect slower growth patterns over the past several years. Updates to the sewer facility fees are also proposed as a result of the FY2020 rate study analysis. Facility fees are charged to new development in the Authority’s service area to cover the cost of system expansion. System facility fees are assessed for major backbone infrastructure and local facility fees are assessed for smaller water distribution and sewer collection mains. The current facility fees have not been updated in many years with some rates dating from the 1980s and 1990s. In addition, the system facility fee calculation method for a typical residential connection is inefficient to administer given that it is based on the number of bathroom fixtures. The proposed system facility fee structure based solely on meter size for all connection types is the industry standard and much easier to administer. The local facility fee structure will remain a fixed charge, but the rate will be updated from $1,050 to $1,818 to reflect the current cost of service.

An increase in the grinder pump maintenance fee from $325 in FY2020 to $350 in FY2021 and $375 in FY2022 is proposed to better match the program’s current contract, inspection, and administrative costs.

Interest income decreases significantly due to more conservative expectations for investment returns over the next two years.

Page F-11 James City Service Authority James City County, VA

Sewer Fund

Expenses

Operating: The FY2021 and FY2022 budgets contain $100,000 to fund individual emergent infrastructure repairs directly through the operating budget rather than the Repair and Replacement Reserve. The FY2022 budget also incorporates the main recommendations of a Recruitment and Retention Study performed in 2020 including hiring a Human Resource Analyst (0.5 FTE Sewer Fund) and implementing salary adjustments and promotion opportunities to improve market competitiveness, internal pay equity, recruitment and retention.

Capital outlay expenses increase in FY2021 primarily due to two vehicle replacements and diagnostic pipe inspection equipment replacements.

Grinder pump expenses decrease in FY2021 due to anticipated reduced participation attributable to upgraded inspection standards and unit age eligibility requirements to ensure repair parts are available.

Capital Projects: A five-year summary of the Sewer Fund’s CIP follows, as well as a discussion of the individual projects.

Five-Year Capital Improvement Plan Summary Description FY2021 FY2022 FY2023 FY2024 FY2025 Total Sewer System Improvements DEQ Consent Order Sew er Sy s tem Imp. $ 779,878 $ 1,099,785 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 6,379,663 DEQ Consent Order Sew er - MO 200,000 200,000 200,000 200,000 200,000 1,000,000 Subtotal 979,878 1,299,785 1,700,000 1,700,000 1,700,000 7,379,663 Other Projects Heavy Equipment - 230,000 50,000 62,500 50,000 392,500 Arc Flash 35,000 35,000 35,000 35,000 35,000 175,000 SCADA Upgrade 476,224 - - - - 476,224 Subtotal 511,224 265,000 85,000 97,500 85,000 1,043,724 Reserve Repair and Replacement - - 250,000 250,000 250,000 750,000 Grand Total $ 1,491,102 $ 1,564,785 $ 2,035,000 $ 2,047,500 $ 2,035,000 $ 9,173,387

• DEQ Consent Order Sewer System Improvements: Significant defects discovered through Consent Order MOM inspection activities must be repaired in a timely fashion. These required repairs include manhole rehabilitation, pipe repair and sewer pipe bridge renovation. In addition to ensuring JCSA meets its Consent Order regulatory responsibilities, the Sewer System Improvements program improves system reliability and service level for residents by funding neighborhood-wide pipe replacement projects and improvements and upgrades at 76 neighborhood lift stations.

• DEQ Consent Order Management, Operation, and Maintenance (MOM): The Virginia DEQ Consent Order, effective September 26, 2007, requires that localities develop and implement a MOM Program. The DEQ requires certain MOM activities to be performed on a continuing basis to include items such as easement clearing; gravity sewer pipe and manhole inspection; force main and valve inspection; pump station inspection; flow monitoring and hydraulic modeling; fats, oils, and grease abatement; and repair/replacement/rehabilitation of defective assets. In addition to ensuring JCSA meets its Consent Order regulatory responsibilities, the MOM program improves system reliability and service level for residents by proactively seeking out infrastructure issues and treating them before they can cause larger problems.

• Heavy Equipment: Rehabilitation and equipment upgrades to an existing dump truck and purchase of a camera for detailed manhole condition investigations are planned for FY2022.

Page F-12 James City Service Authority James City County, VA

Sewer Fund

• Arc Flash: This project consists of implementing the findings of an Electrical Arc Flash Prevention study of the electrical and power generation equipment at approximately 76 lift stations and 25 well facilities. Implementing the study findings is required to meet applicable safety standards and regulations.

• SCADA and Server Upgrade: SCADA (Supervisory Control and Data Acquisition System) is the industrial control and communication system that monitors and controls JCSA’s 108 facilities. The data transmission technology, hardware and software used in the current system are approaching the end of their service lives and require replacement over the next several years. The project consists of upgrading existing programmable logic controllers (PLC) hardware and software and integrating them with the new data transmission system and existing facility equipment. PLCs are industrial computers used to control machinery and equipment such as pumps and motors. The upgraded system will also improve system reporting, data analysis and data storage. The FY2021 allocation includes $200,000 to replace computer server hardware and software that supports the SCADA system. The total project budget is $3,299,000 with $2,201,000 funded in previous years.

• Repair and Replacement: This reserve builds dedicated funding and promotes infrastructure asset management in accordance with the second goal of the County’s 2035 Strategic Plan by funding unexpected repairs and replacement activity to maintain current levels of service. JCSA operates and maintains 446 miles of sewer pipes of varying materials and ages. Approximately 63% of JCSA’s sewer pipes are made of polyvinyl chloride plastic which has an expected life of about 50 years.

As the chart above shows, while the majority of JCSA pipe infrastructure is 10 to 30 years old, almost one quarter of the total is over 40 years old. In addition to material and age, other factors that can influence expected pipe life include soil type, installation and climate. The Repair and Replacement Reserve prepares JCSA to address challenges of aging infrastructure.

As established by the JCSA Financial Policy, the target balance for this fund is the annual depreciation expense from the most recent Comprehensive Annual Financial Report which is approximately $8.0 million.

Page F-13

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SECTION G

SUPPLEMENTARY INFORMATION

This page intentionally left blank. Supplementary Information James City County, VA

Five-Year Operating Budget Projections

Current Year 5 -Year Projection Revenue FY2020 FY2021 FY2022 FY2023 FY2024 FY2025

General Property Taxes $ 137,075,000 $ 138,280,000 $ 142,385,000 $ 146,656,550 $ 149,589,681 $ 154,077,371 Other Local Taxes 28,145,000 19,649,250 29,480,000 30,069,600 30,670,992 31,284,412 Licenses, Permits and Fees 9,427,000 6,276,000 9,584,000 9,775,680 9,971,194 10,170,618 Commonwealth/Federal 28,628,000 22,769,200 29,113,537 29,695,808 30,289,724 30,895,518 Charges for Services 7,850,000 6,794,000 7,727,200 7,881,744 8,039,379 8,200,167 Other 700,000 2,469,950 714,263 728,618 743,030 757,914 $ 211,825,000 $ 196,238,400 $ 219,004,000 $ 224,808,000 $ 229,304,000 $ 235,386,000

Current Year 5 -Year Projection Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 FY2025

Contribution to Schools $ 95,746,036 $ 92,720,422 $ 99,600,000 $ 102,090,000 $ 104,642,250 $ 107,258,306 Operating Departments 68,244,631 66,031,432 71,386,669 74,175,373 75,583,530 78,502,450 Outside Entities 12,124,207 12,053,189 12,563,874 12,815,151 13,071,454 13,332,883 Transfers to Other Funds 5,486,126 3,410,067 5,651,447 5,764,476 5,879,766 5,997,361 Capital Projects 9,724,000 1,523,290 9,302,010 9,463,000 9,627,000 9,795,000 Debt Service 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000 $ 211,825,000 $ 196,238,400 $ 219,004,000 $ 224,808,000 $ 229,304,000 $ 235,386,000

Comments

FY2020 through FY2022 reflects the budget and plan for that year.

Assumptions: • Property tax revenues are estimated to increase 3.0% in reassessment years (FY2023 and FY2025) and 2.0% in those years without a reassessment. • Other revenue sources are projected to grow by 2.0% a year. • The contribution to the School Division and County operating departments’ spending are expected to grow by approximately 2.5% a year. • Payments to Outside Agencies and Transfers to Other Funds are expected to grow by 2.0% a year. • Expenditures for Capital Projects and Debt Service reflect the five-year plan as shown in Sections D and E in this budget document.

These projections assume a maintenance budget with the only major new initiative being the Recycling program (starting in FY2020). The budget for FY2021 reflects the projected economic impacts of COVID-19, including the anticipated revenue shortfalls and associated decreases in expenditures. A normalization of revenues is expected in FY2022, following an anticipated economic recovery. If other significant new spending is required due to unexpected population growth or mandates, or if there were to be a major change in a significant revenue source, these forecasts would no longer be valid.

Page G-1 Supplementary Information James City County, VA

Reconciliation of General Fund Appropriations FY2020 as Shown in FY2021 Budget

Revenues Expenditures FY2020 Appropriations, As Adopted, May 2019 $ 211,825,000 $ 211,825,000 Appropriation Adjustments During the Year* 58,607 58,607 FY2020 Appropriations, As Amended $ 211,883,607 $ 211,883,607

*Based on information available through May 31, 2020.

Property Tax Rates Per $100 of Assessed Value

Fiscal Real Personal Year Estate Property 2013 0.77 4.00 2014 0.77 4.00 2015 0.77 4.00 2016 0.84 4.00 2017 0.84 4.00 2018 0.84 4.00 2019 0.84 4.00 2020 0.84 4.00 2021 0.84 4.00 2022 0.84 4.00

Page G-2 Supplementary Information James City County, VA

Budgeted Employment Data (Seasonal Workers Excluded)

DEPARTMENT FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022

GENERAL FUND Accounting F/T 8.0 8.0 8.0 8.0 7.0 7.0 7.0 7.0 7.0 7.0 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0

Animal Control F/T 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Board of Supervisors F/T 1.0 1.0 1.0 0.5 0.5 0.5 0.5 0.0 0.0 0.0

Building Safety and Permits F/T 13.0 13.0 14.0 15.0 15.0 16.0 17.0 17.0 17.0 17.0 P/T 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Clerk of the Circuit Court F/T 12.0 12.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Commissioner of the Revenue F/T 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0

Commonwealth's Attorney F/T 9.0 9.0 9.0 9.0 10.0 11.0 11.0 13.0 13.0 13.0 P/T 0.0 0.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0

Communications F/T 7.0 7.0 7.0 8.0 8.0 8.0 0.0 0.0 0.0 0.0

Community Development F/T 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 3.0 4.0

County Administration F/T 3.0 3.0 3.0 3.0 3.0 4.0 6.0 7.0 7.0 7.0

County Attorney F/T 5.0 5.0 5.0 5.0 5.0 5.0 4.0 4.0 4.0 4.0

Courthouse F/T 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Courts/Judicial F/T 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0

Economic Development F/T 4.0 4.0 4.0 3.5 3.5 3.5 3.5 3.0 4.0 4.0

Emergency Communications F/T 26.0 26.0 29.0 29.0 29.0 29.0 28.0 28.0 28.0 28.0

Emergency Management F/T 3.0 3.0 3.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0

Engineering and Res. Protection F/T 12.0 12.0 11.0 11.0 11.0 11.0 0.0 0.0 0.0 0.0

Facilities Maintenance F/T 18.0 18.0 18.0 18.0 19.0 18.0 18.0 18.0 18.5 19.0 P/T 6.0 6.0 6.0 6.0 6.0 6.0 8.0 8.0 10.0 10.0

Financial and Mgmt. Services F/T 7.0 7.0 7.0 7.0 8.0 8.0 8.0 8.0 8.0 8.0 P/T 0.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0

Fire/Emergency Medical Svcs. F/T 110.0 110.0 114.0 115.0 115.0 115.0 122.0 128.0 128.0 128.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0

Fleet and Equipment F/T 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.5 9.0 9.0 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0

General and Capital Services F/T 8.0 8.0 7.0 7.0 7.0 9.5 10.5 11.5 11.5 12.5 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0

Grounds Maintenance F/T 24.0 25.0 25.0 26.0 26.0 26.5 27.5 28.5 28.5 28.5 P/T 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0

Human Resources F/T 7.0 7.0 7.0 7.0 7.0 7.0 8.0 7.0 7.0 7.0 P/T 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0

Information Resources Mgmt. F/T 21.0 21.0 21.0 21.0 21.0 21.0 15.0 14.0 13.0 13.0

Information Tech. Core Application F/T 0.0 0.0 0.0 0.0 0.0 0.0 5.0 6.0 6.0 6.0

Information Tech. Infrastructure F/T 0.0 0.0 0.0 0.0 0.0 0.0 8.0 9.0 9.0 9.0

Parks and Recreation F/T 48.0 48.0 47.0 50.0 52.0 52.0 54.0 54.0 54.0 54.0 ______Page G-3 Supplementary Information James City County, VA

Budgeted Employment Data (Seasonal Workers Excluded)

DEPARTMENT FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022

P/T 14.0 14.0 12.0 11.0 10.0 10.0 10.0 19.0 98.0 98.0

Planning F/T 10.0 10.0 10.0 10.0 10.0 9.0 11.0 11.0 11.0 11.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0

Police Department F/T 98.0 99.0 100.0 103.0 103.0 105.0 108.0 111.0 111.0 111.0 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 2.0

Purchasing F/T 4.0 4.0 4.0 4.0 5.0 5.0 5.0 5.5 6.0 6.0

Real Estate Assessments F/T 10.0 10.0 10.0 10.0 10.0 10.0 8.0 8.0 8.0 8.0

Satellite Services Office F/T 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Sheriff F/T 16.0 16.0 16.0 16.0 16.0 17.0 17.0 17.0 17.0 17.0 P/T 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3.0 3.0

Solid Waste Management F/T 5.0 5.0 5.0 5.0 5.0 5.0 5.0 6.0 6.0 6.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0 4.0 4.0

Stormwater and Res. Protection F/T 4.0 4.0 6.0 8.0 8.0 7.0 18.0 18.0 18.0 18.0 P/T 1.0 1.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0

Treasurer F/T 12.0 12.0 13.0 13.0 13.0 13.0 13.0 14.0 14.0 15.0 P/T 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0

Voter Registration and Elections F/T 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 P/T 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0

Zoning Enforcement F/T 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Total General Fund F/T 542.0 544.0 552.0 562.0 567.0 573.0 588.0 604.0 606.5 610.0 P/T 32.0 33.0 31.0 29.0 29.0 27.0 30.0 39.0 132.0 131.0

OTHER FUNDS Virginia Public Assistance F/T 52.0 51.0 51.0 51.0 52.0 53.0 53.0 56.0 56.0 56.0 P/T 4.0 3.0 5.0 5.0 3.0 1.0 2.0 3.0 4.0 4.0

Housing and Neigh. Development F/T 9.0 9.0 8.0 8.0 7.0 8.0 9.0 9.0 10.0 10.0 P/T 1.0 1.0 2.0 2.0 2.0 1.0 1.0 1.0 0.0 0.0

Colonial Community Corrections F/T 12.0 13.0 13.0 13.0 12.0 12.0 14.0 14.0 14.0 14.0 P/T 3.0 4.0 4.0 3.0 2.0 2.0 2.0 2.0 3.0 3.0

Special Projects/Grants F/T 3.0 3.0 3.0 3.0 3.0 6.0 5.0 8.0 8.5 8.0 P/T 2.0 2.0 2.0 6.0 6.0 3.0 3.0 3.0 3.0 3.0

JCSA F/T 89.0 89.0 89.0 89.0 89.0 91.0 96.0 96.0 95.0 99.0 P/T 2.0 2.0 2.0 2.0 2.0 2.0 0.0 0.0 1.0 1.0 Total Other Funds F/T 165.0 165.0 164.0 164.0 163.0 170.0 177.0 183.0 183.5 187.0 P/T 12.0 12.0 15.0 18.0 15.0 9.0 8.0 9.0 11.0 11.0

Grand Total - All Funds F/T 707.0 709.0 716.0 726.0 730.0 743.0 765.0 787.0 790.0 797.0 P/T 44.0 45.0 46.0 47.0 44.0 36.0 38.0 48.0 143.0 142.0

______Page G-4 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

GENERAL FUND Accounting Full-Time Regular Accountant I/II 2.0 2.0 2.0 2.0 Accounting and Payroll Specialist 1.0 1.0 1.0 0.0 Reclassified to Payroll Specialist in FY2022 Plan Accounting Supervisor 1.0 1.0 1.0 1.0 Accounts Payable Specialist 1.0 1.0 1.0 1.0 Payroll Coordinator 1.0 1.0 1.0 0.0 Reclassified to Senior Payroll Specialist in FY2022 Plan Reclassified from Accounting and Payroll Specialist in FY2022 Payroll Specialist 0.0 0.0 0.0 1.0 Plan Senior Accountant 1.0 1.0 1.0 1.0 Senior Payroll Specialist 0.0 0.0 0.0 1.0 Reclassified from Payroll Coordinator in FY2022 Plan 7.0 7.0 7.0 7.0 Part-Time Regular Accounts Payable Specialist (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours

Part-Time Temporary (hours) Accounts Payable Specialist 1,040.0 1,040.0 0.0 0.0 Converted to part-time regular Intern 600.0 600.0 600.0 600.0 1,640.0 1,640.0 600.0 600.0

Animal Control Full-Time Regular Animal Control Officer 1.0 1.0 1.0 1.0 Animal Control Supervisor 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 Part-Time Regular Animal Control Officer (1,040 hours) 1.0 1.0 1.0 1.0

Board of Supervisors Full-Time Regular Office Manager 0.5 0.0 0.0 0.0

Bldg. Safety and Permits Full-Time Regular Administrative Assistant 1.0 0.0 0.0 0.0 Administrative Services Coordinator 1.0 1.0 1.0 1.0 Building Official Section Chief 2.0 2.0 2.0 2.0 Director Building Safety and Permits Division 1.0 1.0 1.0 1.0 Inspector I/II/III 5.0 5.0 4.0 4.0 Reclassified to Lead Inspector Lead Inspector 3.0 3.0 4.0 4.0 Reclassified from Inspector I/II/III Permit Technician 1.0 2.0 2.0 2.0 Plans Examiner I/II/III 3.0 3.0 3.0 3.0 17.0 17.0 17.0 17.0

Clerk of the Circuit Court Constitutional Officer Clerk of the Circuit Court 1.0 1.0 1.0 1.0

Full-Time Other Chief Deputy Clerk I 1.0 1.0 1.0 1.0 Deputy Clerk I 4.0 4.0 4.0 4.0 Deputy Clerk II 1.0 1.0 1.0 1.0 Deputy Clerk III 3.0 3.0 3.0 3.0 Deputy Clerk IV 1.0 1.0 1.0 1.0 10.0 10.0 10.0 10.0 Part-Time Other General Office Clerk (1,456 hours) 1.0 1.0 1.0 1.0

Part-Time Temporary (hours) General Office Clerk 2178.0 2178.0 1456.0 1456.0

Comm. of the Revenue Constitutional Officer Commissioner of the Revenue 1.0 1.0 1.0 1.0

Full-Time Regular Business License Inspector 1.0 1.0 1.0 1.0 Business Tax Specialist 1.0 1.0 1.0 1.0 Chief Deputy Commissioner 1.0 1.0 1.0 1.0 Deputy Commissioner III 5.0 5.0 5.0 5.0 Deputy Commissioner IV 1.0 1.0 1.0 1.0 Senior Auditor 1.0 1.0 1.0 1.0 10.0 10.0 10.0 10.0 Part-Time Regular Business Tax Representative (1,456 hours) 0.0 0.0 1.0 1.0 Transferred from Financial & Management Services

On-Call (hours) Deputy Commissioner I 1040.0 1040.0 1040.0 1040.0

Commonwealth's Attorney Constitutional Officer Commonwealth Attorney 1.0 1.0 1.0 1.0

Full-Time Other Administrative Assistant II 1.0 1.0 1.0 1.0 Attorney I 3.0 3.0 3.0 3.0 Attorney III 1.0 1.0 1.0 1.0 Attorney IV 1.0 1.0 1.0 1.0 Juvenile Justice Secretary A 1.0 1.0 1.0 1.0 Paralegal 1.0 3.0 3.0 3.0 Secretary 2.0 2.0 2.0 2.0 10.0 12.0 12.0 12.0

______Page G-5 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Community Development Full-Time Regular Administrative Coordinator 1.0 1.0 1.0 1.0 Assistant Director Community Development Department 0.0 0.0 1.0 1.0 Added per BOS in FY2020 Director Community Development Department 1.0 1.0 1.0 1.0 Principal Planner 0.0 0.0 0.0 1.0 New position in FY2022 Plan 2.0 2.0 3.0 4.0

County Administration Full-Time Other County Administrator 1.0 1.0 1.0 1.0

Full-Time Regular Administrative & FOIA Coordinator 1.0 1.0 1.0 1.0 Assistant County Administrator 1.0 1.0 1.0 1.0 Communications Manager 0.0 0.0 1.0 1.0 Reclassified from Communications Specialist Communications Specialist 1.0 1.0 0.0 0.0 Reclassified to Communications Manager Deputy Clerk to the Board 0.0 1.0 1.0 1.0 Graphic Designer 0.0 0.0 1.0 1.0 Transferred from Information Resources Management Transferred to Economic Development; reclassified to Ombudsman 1.0 1.0 0.0 0.0 Administrative Coordinator Public Information Officer 1.0 1.0 1.0 1.0 5.0 6.0 6.0 6.0

County Attorney Full-Time Other County Attorney 1.0 1.0 1.0 1.0

Full-Time Regular Assistant County Attorney 2.0 1.0 1.0 1.0 Deputy County Attorney 0.0 1.0 1.0 1.0 Paralegal 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 Part-Time Temporary (hours) Law Clerk 520.0 520.0 520.0 520.0

Courthouse Full-Time Regular Courthouse Facilities Superintendent 1.0 1.0 1.0 1.0 Facilities Specialist 1.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0 Part-Time Regular Custodian I (1,040 hours) 1.0 1.0 1.0 1.0

Courts/Judicial Full-Time Regular Court Administrator 2.0 0.0 0.0 0.0 Paralegal 0.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0

Economic Development Full-Time Regular Transferred from County Administration; reclassified from Administrative Coordinator 0.0 0.0 1.0 1.0 Ombudsman Assistant Director Economic Development Department 1.0 1.0 1.0 1.0 Director Economic Development Department 1.0 1.0 1.0 1.0 Office Manager 0.5 0.0 0.0 0.0 Tourism & Marketing Coordinator 1.0 1.0 1.0 1.0 3.5 3.0 4.0 4.0

Emergency Communications Full-Time Regular

Assistant Director Emergency Communications Division 1.0 1.0 0.0 0.0 Reclassified to Director Emergency Communications Division Computer Aided Dispatch Administrator 1.0 1.0 1.0 1.0 Reclassified from Assistant Director Emergency Director Emergency Communications Division 0.0 0.0 1.0 1.0 Communications Division Emergency Communications Officer I/II/III/IV 22.0 22.0 22.0 22.0 Emergency Communications Supervisor 4.0 4.0 4.0 4.0 28.0 28.0 28.0 28.0

Emergency Management Full-Time Regular Administrative Coordinator 1.0 0.0 0.0 0.0 Deputy Coordinator Emergency Management Division 1.0 1.0 1.0 1.0 Emergency Management Planning Coordinator 0.0 1.0 1.0 1.0 2.0 2.0 2.0 2.0

Facilities Maintenance Full-Time Regular Added per BOS in FY2020; funded by the General Fund for the Building Security and Custodial Services Superintendent 0.0 0.0 0.5 1.0 time period following CARES Act funding Custodial Services Coordinator 2.0 2.0 2.0 2.0 Custodian I/II 5.0 5.0 5.0 5.0 Facilities Specialist 2.0 2.0 2.0 2.0 Facilities Superintendent 1.0 1.0 1.0 1.0 Lead Electrical Technician 1.0 1.0 1.0 1.0 Lead Facilities Specialist 1.0 1.0 1.0 1.0 Lead HVAC Technician 1.0 1.0 1.0 1.0 Senior Facilities Specialist 2.0 5.0 5.0 5.0 Senior Facilities Technician 3.0 0.0 0.0 0.0 18.0 18.0 18.5 19.0 Part-Time Regular Custodian I/II (9,880 hours) 8.0 8.0 9.0 9.0 Converted from temporary hours Facilities Specialist (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 8.0 8.0 10.0 10.0

On-Call (hours) Custodian I 1062.0 1062.0 0.0 0.0 Converted to part-time regular Facilities Specialist 1040.0 1040.0 0.0 0.0 Converted to part-time regular 2102.0 2102.0 0.0 0.0

Financial and Mgmt. Svcs. Full-Time Regular Administrative Coordinator 0.0 0.0 1.0 1.0 Reclassified from Data Analyst Technician Administrative Specialist 1.0 0.0 0.0 0.0 Assistant Director FMS Department 1.0 1.0 1.0 1.0 Budget and Accounting Analyst 1.0 1.0 0.0 0.0 Reclassified to Senior Budget and Accounting Analyst Claims Technician 0.0 1.0 1.0 1.0 Data Analyst Technician 0.0 1.0 0.0 0.0 Reclassified to Administrative Coordinator Director FMS Department 1.0 1.0 1.0 1.0 Mail Courier 1.0 1.0 1.0 1.0 Risk Manager 1.0 0.0 0.0 0.0 Safety Coordinator 1.0 1.0 1.0 1.0

______Page G-6 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Financial and Mgmt. Svcs. Senior Budget and Accounting Analyst 1.0 1.0 2.0 2.0 Reclassified from Budget and Accounting Analyst (continued) 8.0 8.0 8.0 8.0 Part-Time Regular Business Tax Representative (1,456 hours) 1.0 1.0 0.0 0.0 Transferred to Commissioner of the Revenue

On-Call (hours) Mail Courier 300.0 300.0 300.0 300.0

Fire/Emer. Medical Svcs. Full-Time Regular Administrative Coordinator 1.0 3.0 3.0 3.0 Administrative Specialist 2.0 0.0 0.0 0.0 Assistant Fire Chief 2.0 2.0 2.0 2.0 Budget Management Specialist 1.0 1.0 1.0 1.0 EMS Billing Technician 0.0 0.0 0.0 0.0 EMS Education Program Coordinator 1.0 1.0 1.0 1.0 Fire Chief 1.0 1.0 1.0 1.0 Fire Marshal 1.0 1.0 1.0 1.0 Fire/Rescue Battalion Chief 7.0 7.0 6.0 6.0 Reclassified to Fire/Rescue Captain Reclassified from Fire/Rescue Battalion Chief & from Fire/Rescue Captain 15.0 15.0 17.0 17.0 Fire/Rescue Technician I/II/III/IV Fire/Rescue Lieutenant 6.0 6.0 6.0 6.0 Firefighter I/II/III/IV 85.0 91.0 90.0 90.0 Reclassified to Fire/Rescue Captain Fire Safety Public Educator 0.0 0.0 0.0 0.0 122.0 128.0 128.0 128.0 Part-Time Regular Fire Department Employment Coordinator (1,300 hours) 1.0 1.0 1.0 1.0 Fire/EMS Instructor (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 1.0 1.0 2.0 2.0

On-Call (hours) Fire/EMS Instructor 2560.0 2560.0 1264.0 1264.0 Converted to part-time regular

Fleet and Equipment Full-Time Regular Automotive Inventory Specialist 1.0 1.0 1.0 1.0 Automotive Service Coordinator 1.0 1.0 1.0 1.0 Automotive Technician I/II/III 3.0 3.5 4.0 4.0 Added from JCSA; effective 1/1/2020 Director Fleet and Equipment Division 1.0 1.0 1.0 1.0 Lead Automotive Technician 1.0 1.0 1.0 1.0 Small Engine Mechanic 1.0 1.0 1.0 1.0 8.0 8.5 9.0 9.0

Part-Time Regular Administrative Assistant (1,430 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours

Part-Time Temporary (hours) Administrative Support 1040.0 1040.0 0.0 0.0 Converted to part-time regular

______Page G-7 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

General and Capital Svcs. Full-Time Regular Administrative Assistant 0.5 0.5 0.5 0.5 Administrative Coordinator 1.0 1.0 1.0 1.0 Assistant Director General and Capital Services Department 1.0 1.0 1.0 1.0 Capital Projects Coordinator 2.0 2.0 2.0 3.0 New position added in FY2022 Plan Chief Civil Engineer Capital Projects 1.0 1.0 1.0 1.0 Director General and Capital Services Department 1.0 1.0 1.0 1.0 Reclassified to Environmental Sustainability & Special Projects Environmental Sustainability Coordinator 1.0 1.0 1.0 0.0 Coordinator

Environmental Sustainability & Special Projects Coordinator 0.0 0.0 0.0 1.0 Reclassified from Environmental Sustainability Coordinator Information Systems Technician 1.0 1.0 1.0 1.0 Inspector I/II/III 1.0 2.0 2.0 2.0 Operations Project Coordinator 1.0 1.0 1.0 1.0 10.5 11.5 11.5 12.5 Part-Time Regular Administrative Assistant (1,040 hours) 0.0 0.0 1.0 1.0 Reclassified from temporary hours

Part-Time Temporary (hours) General Services Assistant 1040.0 1040.0 0.0 0.0 Reclassified to part-time regular

Grounds Maintenance Full-Time Regular Administrative Assistant 0.5 0.5 0.5 0.5 Grounds Foreman 1.0 1.0 1.0 1.0 Groundskeeper I/II/III 19.0 19.0 19.0 19.0 Landscape Technician 1.0 1.0 1.0 1.0 Lead Groundskeeper 5.0 5.0 5.0 5.0 Parks and Grounds Superintendent 1.0 1.0 1.0 1.0 Spray Technician 0.0 1.0 1.0 1.0 27.5 28.5 28.5 28.5

Human Resources Full-Time Regular Administrative Assistant 0.0 1.0 0.0 0.0 Reclassified to Administrative Coordinator Reclassified to Human Resource Specialist I/II; reclassified Administrative Coordinator 1.0 1.0 1.0 1.0 from Administrative Assistant Civic Engagement Coordinator 1.0 0.0 0.0 0.0 Director Human Resource Department 1.0 1.0 1.0 1.0 Human Resource Information System Analyst 1.0 0.0 0.0 0.0 Reclassified from Administrative Coordinator; reclassified to Human Resource Specialist I/II 3.0 2.0 2.0 2.0 Senior Human Resource Specialist Senior Human Resource Specialist 1.0 1.0 2.0 2.0 Reclassified from Human Resource Specialist I/II Reclassified to Training, Development & Recognition Training & Development Coordinator 0.0 1.0 1.0 0.0 Coordinator Training, Development & Recognition Coordinator 0.0 0.0 0.0 1.0 Reclassified from Training & Development Coordinator 8.0 7.0 7.0 7.0 Part-Time Regular Benefits Coordinator (1,040 hours) 1.0 1.0 1.0 1.0 Administrative Assistant (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 1.0 1.0 2.0 2.0

Part-Time Temporary (hours) Administrative Assistant for Volunteer Program 1456.0 0.0 0.0 0.0 Moved to Parks & Recreation Administrative Assistant 2080.0 2080.0 1040.0 1040.0 1,040 hours converted to part-time regular 3536.0 2080.0 1040.0 1040.0

Information Resources Mgmt. Full-Time Regular Chief Video Engineer 1.0 1.0 0.0 0.0 Reclassified to Video Production Administrator Communications Specialist 1.0 1.0 0.0 0.0 Reclassified to Video Production Specialist Director Information Resources Management Division 1.0 1.0 1.0 1.0 GIS Analyst 1.0 1.0 1.0 1.0 GIS Supervisor 1.0 1.0 1.0 1.0 Graphic Designer 1.0 1.0 0.0 0.0 Transferred to County Administration Reclassified to Technology Support Technician and moved to Information Center Specialist 1.0 0.0 0.0 0.0 Information Technology Infrastructure Multimedia Production Specialist 1.0 1.0 0.0 0.0 Reclassified to Video Production Specialist Records and Imaging Administrator 1.0 1.0 1.0 1.0 Records and Imaging Technician 1.0 1.0 1.0 1.0 Senior Records and Imaging Technician 1.0 1.0 1.0 1.0 Video Production Administrator 0.0 0.0 1.0 1.0 Reclassified from Chief Video Engineer Reclassified from Communications Specialist and Multimedia Video Production Specialist 0.0 0.0 2.0 2.0 Production Specialist Web and Publications Specialist 2.0 2.0 2.0 2.0 Web and Publications Supervisor 1.0 1.0 1.0 1.0 Web Interaction Designer 1.0 1.0 1.0 1.0 15.0 14.0 13.0 13.0

Information Tech. Core Appl. Full-Time Regular Application Support Analyst 1.0 2.0 2.0 2.0 Programmer Analyst/Project Manager 3.0 3.0 3.0 3.0 Programmer Analyst Supervisor 1.0 1.0 1.0 1.0 5.0 6.0 6.0 6.0

Information Tech. Infrastructure Full-Time Regular Reclassified from Infrastructure and Network Security Assistant Director Information Resources Management 0.0 0.0 1.0 1.0 Supervisor Database Administrator 1.0 1.0 1.0 1.0 Reclassified to Assistant Director Information Resources Infrastructure and Network Security Supervisor 1.0 1.0 0.0 0.0 Management Network System Engineer 2.0 2.0 2.0 2.0 Systems Administrator 1.0 1.0 1.0 1.0 Systems Architect 1.0 1.0 1.0 1.0 Technology Support Technician 1.0 2.0 2.0 2.0 Telecommunications Network Specialist 1.0 1.0 1.0 1.0 8.0 9.0 9.0 9.0

______Page G-8 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Parks and Recreation Full-Time Regular Administrative Coordinator 1.0 2.0 2.0 2.0 Administrative Specialist 1.0 0.0 0.0 0.0 Budget Management Specialist 1.0 1.0 1.0 1.0 Chief Park Ranger 1.0 1.0 1.0 1.0 Community Centers Administrator 1.0 0.0 0.0 0.0 Customer Assistant 3.0 0.0 0.0 0.0 Customer Service Representative 0.0 3.0 0.0 0.0 Reclassified to Senior Customer Service Representative Director Parks and Recreation Department 1.0 1.0 1.0 1.0 Information Systems Technician 1.0 1.0 1.0 1.0 Lead Lifeguard 2.0 2.0 2.0 2.0 Operations Manager 0.0 8.0 8.0 8.0 Park Ranger 1.0 1.0 1.0 1.0 Park Supervisor 4.0 3.0 2.0 2.0 One position reclassified to Program Coordinator Parks Administrator 1.0 1.0 1.0 1.0 Parks and Recreation Business Analyst 1.0 1.0 1.0 1.0 One position reclassified from Park Supervisor; one position Program Coordinator 0.0 11.0 12.0 13.0 reclassified from Recreation Supervisor Parks Operations Coordinator 8.0 0.0 0.0 0.0 Parks Program Coordinator 10.0 0.0 0.0 0.0 Recreation Administrator 1.0 0.0 0.0 0.0 Recreation Centers Administrator 0.0 1.0 1.0 1.0 Recreation Services Administrator 0.0 1.0 1.0 1.0 Recreation Supervisor 10.0 10.0 10.0 9.0 One position reclassified to Program Coordinator Senior Account Clerk 1.0 1.0 1.0 1.0 Senior Administrative Services Coordinator 1.0 1.0 1.0 1.0 Senior Communications Specialist 1.0 1.0 1.0 1.0 Senior Customer Service Representative 0.0 0.0 3.0 3.0 Reclassified from Customer Service Representative Senior Fitness Trainer 1.0 1.0 1.0 1.0 Therapeutic Recreation Leader 1.0 1.0 1.0 1.0 Volunteer and Resource Coordinator 1.0 1.0 1.0 1.0 54.0 54.0 54.0 54.0 Part-Time Regular Account Clerk (1,040 hours) 0.0 1.0 1.0 1.0 Administrative Assistant for Volunteer Program (1,456 hours) 0.0 0.0 1.0 1.0 Converted from part-time temporary Assistant Recreation Supervisor (13,104 hours) 0.0 5.0 9.0 9.0 Converted from part-time temporary Customer Assistant (3,484 hours) 3.0 3.0 0.0 0.0 Reclassified to Customer Service Representative Customer Service Representative (8,944 hours) 0.0 0.0 10.0 10.0 Converted from part-time temporary Fitness Attendant (4,628 hours) 2.0 2.0 6.0 6.0 Converted from part-time temporary Fitness Trainer (1,040 hours) 1.0 1.0 1.0 1.0 Lifeguard (8,060 hours) 2.0 2.0 11.0 11.0 Converted from part-time temporary Mail Courier (1,560 hours) 1.0 1.0 1.0 1.0 Park Attendant (30,316 hours) 0.0 3.0 30.0 30.0 Converted from part-time temporary Park Ranger (2,080 hours) 0.0 0.0 3.0 3.0 Converted from part-time temporary Park Supervisor (1,300 hours) 1.0 1.0 1.0 1.0 Recreation Leader (19,344 hours) 0.0 0.0 22.0 22.0 Converted from part-time temporary Therapeutic Recreation Leader (2,912 hours) 0.0 0.0 2.0 2.0 Converted from part-time temporary 10.0 19.0 98.0 98.0

Part-Time Temporary/On Call (hours) Account Clerk 1040.0 0.0 0.0 0.0 Administrative Assistant for Volunteer Program 0.0 1456.0 0.0 0.0 Converted to part-time regular Assistant Recreation Site Supervisor 8688.0 1408.0 1552.0 1696.0 Bus Driver 1219.0 1219.0 1309.0 1309.0 Customer Assistant 36452.0 0.0 0.0 0.0 Customer Service Representative 0.0 0.0 1744.0 1744.0 Fitness Attendant 2500.0 2500.0 1252.0 1252.0 Converted to part-time regular Instructor I 1760.0 1760.0 1282.0 1282.0 Instructor II 7576.0 7576.0 12898.0 12898.0 Instructor III 3150.0 3150.0 4122.0 4122.0 Lead Lifeguard 1352.0 1352.0 0.0 0.0 Lifeguard 11456.0 11456.0 6877.0 6877.0 Converted to part-time regular Park Attendant 0.0 33124.0 10612.0 10612.0 Converted to part-time regular Park Ranger 2123.0 2123.0 0.0 0.0 Converted to part-time regular Park Supervisor 920.0 920.0 2010.0 2010.0 Recreation Leader 23567.0 23567.0 3923.0 4099.0 Converted to part-time regular Recreation Site Supervisor 194.0 194.0 1660.0 1810.0 Therapeutic Recreation Leader 5045.0 5045.0 2133.0 2133.0 Converted to part-time regular 107042.0 96850.0 51374.0 51844.0

Planning Full-Time Regular Administrative Coordinator 2.0 2.0 2.0 2.0 Planner I/II/III 7.0 7.0 7.0 7.0 Principal Planner 2.0 2.0 2.0 2.0 11.0 11.0 11.0 11.0

______Page G-9 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Police Full-Time Regular Administrative Assistant 2.0 0.0 0.0 0.0 Administrative Coordinator 0.0 1.0 1.0 1.0 Administrative Specialist 1.0 0.0 0.0 0.0 Administrative Supervisor 1.0 1.0 1.0 1.0 Deputy Police Chief 1.0 1.0 1.0 1.0 Police Chief 1.0 1.0 1.0 1.0 Police Crime Analyst 1.0 1.0 1.0 1.0 Police Lieutenant 6.0 6.0 6.0 6.0 Police Major 2.0 2.0 2.0 2.0 Police Officer I/II/III/IV 81.0 84.0 85.0 85.0 Reclassified from Senior Police Investigator Police Records Technician 0.0 2.0 2.0 2.0 Police Sergeant 10.0 10.0 10.0 10.0 Public Relations & Special Projects Administrator 1.0 1.0 1.0 1.0 Senior Police Investigator 1.0 1.0 0.0 0.0 Reclassified to Police Officer I/II/III/IV 108.0 111.0 111.0 111.0

Part-Time Regular Accreditation Assistant (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours Property Control Assistant (1,300 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 0.0 0.0 2.0 2.0

On-Call (hours) Accreditation Assistant 1040.0 1040.0 0.0 0.0 Converted to part-time regular Property Control Assistant 1300.0 1300.0 0.0 0.0 Converted to part-time regular 2340.0 2340.0 0.0 0.0

Purchasing Full-Time Regular Administrative Coordinator 0.0 1.0 1.0 1.0 Administrative Specialist 1.0 0.0 0.0 0.0 Director Purchasing Division 1.0 1.0 1.0 1.0 Procurement Specialist I/II 2.0 2.0 2.0 2.0 Senior Procurement Specialist 1.0 1.5 2.0 2.0 Added from JCSA; effective 1/1/2020 5.0 5.5 6.0 6.0

Real Estate Assessments Full-Time Regular Administrative Coordinator 0.0 2.0 2.0 2.0 Administrative Specialist 2.0 0.0 0.0 0.0 Director Real Estate Assessments Division 1.0 1.0 1.0 1.0 Real Estate Appraiser I/II 4.0 4.0 4.0 4.0 Real Estate Information Specialist 1.0 1.0 1.0 1.0 8.0 8.0 8.0 8.0

Satellite Services Office Full-Time Regular Lead Satellite Services Assistant 1.0 1.0 1.0 1.0 Satellite Services Administrator 1.0 1.0 1.0 1.0 Satellite Services Assistant 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 Part-Time Regular Satellite Services Assistant (1,300 hours) 1.0 1.0 1.0 1.0

Sheriff Constitutional Officer Sheriff 1.0 1.0 1.0 1.0

Full-Time Regular Administrative Coordinator 1.0 1.0 1.0 1.0 Chief Deputy Sheriff 1.0 1.0 1.0 1.0 Deputy Sheriff I/II/III 12.0 12.0 12.0 12.0 Deputy Sheriff Sergeant 2.0 2.0 2.0 2.0 16.0 16.0 16.0 16.0 Part-Time Regular Deputy Sheriff I/II/III (3,120 hours) 0.0 0.0 3.0 3.0 Converted from temporary hours

On-Call (hours) Deputy Sheriff I/II/III 4410.0 4410.0 1290.0 1290.0 Converted to part-time regular

Solid Waste Mgmt. Full-Time Regular Convenience Center Attendant 1.0 1.0 1.0 1.0 Recycling Account Representative 0.0 1.0 0.0 0.0 Reclassified to Utility Specialist Senior Convenience Center Attendant 2.0 2.0 2.0 2.0 Solid Waste Foreman 1.0 1.0 1.0 1.0 Solid Waste Superintendent 1.0 1.0 1.0 1.0 Utility Specialist 0.0 0.0 1.0 1.0 Reclassified from Recycling Account Representative 5.0 6.0 6.0 6.0 Part-Time Regular Convenience Center Attendant (4,160 hours) 3.0 3.0 4.0 4.0 Converted from temporary hours

Part-Time Temporary (hours) Convenience Center Attendant 1040.0 1040.0 0.0 0.0 Converted to part-time regular Administrative Assistant 0.0 0.0 1040.0 1040.0 1040.0 1040.0 1040.0 1040.0

______Page G-10 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Stormwater and Res. Protection Full-Time Regular Assistant Director Stormwater 1.0 1.0 1.0 0.0 Reclassified to Resource Protection Chief Chief Civil Engineer 1.0 1.0 1.0 1.0 Civil Engineer I/II/III 1.0 2.0 2.0 2.0 Director Stormwater Division 1.0 1.0 1.0 1.0 Engineering Assistant 1.0 1.0 1.0 1.0 Inspection Sections Chief 0.0 0.0 0.0 1.0 Reclassified from Inspection Supervisor Reclassified to Inspection Sections Chief; reclassified from Inspection Supervisor 1.0 1.0 1.0 1.0 Lead Inspector Inspector I/II/III 5.0 5.0 5.0 5.0 Lead Engineering Assistant 1.0 1.0 1.0 1.0 Lead Inspector 1.0 1.0 1.0 0.0 Reclassified to Inspection Supervisor Reclassified from Stormwater Specialist; reclassified from Planner I/II/III 2.0 2.0 4.0 4.0 Stormwater Coordinator Resource Protection Chief 0.0 0.0 0.0 1.0 Reclassified from Assistant Director Stormwater Stormwater Coordinator 2.0 1.0 0.0 0.0 Reclassified to Planner I/II/III Stormwater Specialist 1.0 1.0 0.0 0.0 Reclassified to Planner I/II/III 18.0 18.0 18.0 18.0 Part-Time Regular Administrative Coordinator (1,040 hours) 0.0 1.0 1.0 1.0 Administrative Specialist (1,040 hours) 1.0 0.0 0.0 0.0 1.0 1.0 1.0 1.0

Part-Time Temporary (hours) Engineering Assistant 520.0 0.0 0.0 0.0 Inspector I 260.0 0.0 0.0 0.0 780.0 0.0 0.0 0.0

Treasurer Constitutional Officer Treasurer 1.0 1.0 1.0 1.0

Full-Time Regular Accounting Technician I/II 5.0 6.0 6.0 7.0 New position added; effective 1/1/2021 Assistant Treasurer 1.0 1.0 1.0 1.0 Delinquent Collections Supervisor 1.0 1.0 1.0 1.0 Delinquent Tax Collector I/II 3.0 3.0 3.0 3.0 Financial Analyst 1.0 1.0 1.0 1.0 Senior Accountant 1.0 1.0 1.0 1.0 12.0 13.0 13.0 14.0 Part-Time Regular Accounting Technician I/II (1,040 hours) 0.0 0.0 1.0 0.0 Converted from temporary hours

On-Call (hours) Accounting Technician I/II 0.0 1040.0 0.0 0.0 Converted to part-time regular Customer Service Representative 1200.0 0.0 0.0 0.0 1200.0 1040.0 0.0 0.0

Voter Reg. and Elections Full-Time Other General Registrar 1.0 1.0 1.0 1.0

Full-Time Regular Senior Assistant General Registrar 2.0 2.0 2.0 2.0

Part-Time Regular Assistant General Registrar (1,352 hours) 1.0 1.0 1.0 1.0

On-Call (hours) Election Equipment Technician 168.0 168.0 168.0 168.0 Assistant General Registrar 1100.0 1100.0 1100.0 1100.0 Senior Election Equipment Technician 52.0 52.0 52.0 52.0 1320.0 1320.0 1320.0 1320.0

Zoning Enforcement Full-Time Regular Deputy Zoning Administrator 1.0 1.0 1.0 1.0 Zoning Administrator 1.0 1.0 1.0 1.0 Zoning Officer I/II 2.0 2.0 2.0 2.0 4.0 4.0 4.0 4.0

OTHER FUNDS Virginia Public Assistance Full-Time Regular Accounting Technician I/II 1.0 1.0 1.0 1.0 Accounts Payable Specialist 1.0 1.0 1.0 1.0 Administrative Assistant 4.0 6.0 6.0 6.0 Administrative Supervisor 1.0 1.0 1.0 1.0 Assistant Director Social Services Department 1.0 1.0 1.0 1.0 Benefits Program Chief 1.0 1.0 1.0 1.0 Benefits Program Specialist I/II 10.0 11.0 11.0 11.0 Benefits Program Supervisor 2.0 2.0 2.0 2.0 Budget Management Specialist 1.0 1.0 1.0 1.0 Chief of Services 1.0 1.0 1.0 1.0 Children's Services Act (CSA) Coordinator 1.0 1.0 1.0 1.0 CONNECT Program Coordinator 0.0 0.0 1.0 1.0 Reclassified from Senior Family Services Specialist Director Social Services Department 1.0 1.0 1.0 1.0 Family Services Assistant 3.0 3.0 3.0 3.0 Family Services Specialist 1.0 1.0 1.0 1.0 Family Services Specialist I/II/III 13.0 13.0 13.0 13.0 Family Services Supervisor 3.0 3.0 3.0 3.0 Information Systems Technician 1.0 1.0 1.0 1.0 Senior Benefits Program Specialist 6.0 6.0 6.0 6.0 Senior Family Services Specialist 1.0 1.0 0.0 0.0 Reclassified to CONNECT Program Coordinator 53.0 56.0 56.0 56.0 Part-Time Regular Administrative Assistant (2,080 hours) 1.0 2.0 2.0 2.0 Senior Benefits Program Specialist (1,040 hours) 1.0 1.0 1.0 1.0 Family Services Specialist I/II/III (1,040 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 2.0 3.0 4.0 4.0 Part-Time Temporary (hours) Benefits Program Assistant 2080.0 0.0 0.0 0.0 2080.0 0.0 0.0 0.0 On-Call (hours) Administrative Assistant 1040.0 0.0 0.0 0.0 Family Services Specialist I/II/III 2080.0 2080.0 1040.0 1040.0 Converted to part-time regular 3120.0 2080.0 1040.0 1040.0

______Page G-11 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

Housing and Neigh. Develop. Full-Time Regular Administrative Coordinator 1.0 1.0 1.0 1.0 Administrator Neighborhood Development 1.0 1.0 1.0 1.0 Assistant Administrator Neighborhood Development 1.0 1.0 1.0 1.0 Chief of Housing 1.0 0.0 0.0 0.0 Housing Manager 0.0 1.0 1.0 1.0 Housing Rehabilitation Specialist 1.0 1.0 1.0 1.0 Housing Specialist I/II 4.0 3.0 3.0 3.0 Senior Housing Specialist 0.0 1.0 1.0 1.0 9.0 9.0 9.0 9.0 Full-Time Limited-Term Administrative Assistant 0.0 0.0 1.0 1.0 Converted from part-time; funded by FY2020 grant award

Part-Time Regular Administrative Assistant (1,040 hours) 1.0 1.0 0.0 0.0 Converted to full-time limited term

Colonial Comm. Corrections Full-Time Other Administrative Coordinator 1.0 1.0 1.0 1.0 Assistant Director Colonial Community Corrections 1.0 1.0 1.0 1.0 Director Colonial Community Corrections Agency 1.0 1.0 1.0 1.0 Intake Officer 1.0 1.0 1.0 1.0 Reclassified to Senior Pretrial Officer; Reclassified to Senior Pretrial/Probation Officer I/II 10.0 10.0 8.0 8.0 Probation Officer Senior Pretrial Officer 0.0 0.0 1.0 1.0 Reclassified from Pretrial/Probation Officer Senior Probation Officer 0.0 0.0 1.0 1.0 Reclassified from Pretrial/Probation Officer 14.0 14.0 14.0 14.0 Part-Time Other Administrative Assistant (1,248 hours) 1.0 1.0 1.0 1.0 Criminal Justice Planner (1,040 hours) 1.0 1.0 1.0 1.0 Pretrial and Probation Officer (1,456 hours) 0.0 0.0 1.0 1.0 Converted from temporary hours 2.0 2.0 3.0 3.0 Part-Time Temporary (hours) Probation Officer 1248.0 1248.0 0.0 0.0 Converted to part-time regular 1248.0 1248.0 0.0 0.0

Special Projects/Grants Full-Time Limited-Term Attorney I 1.0 1.0 1.0 1.0

Care Team Coordinator 0.0 1.0 1.0 1.0 Added for Child Health Initiative Grant Care Team Nurse Case Manager 0.0 1.0 1.0 1.0 Added for Child Health Initiative Grant Care Team Social Work Case Manager 0.0 1.0 1.0 1.0 Added for Child Health Initiative Grant Victim Advocate 2.0 2.0 2.0 2.0 Victim Assistance Assistant Director 1.0 1.0 1.0 1.0 Victim Assistance Director 1.0 1.0 1.0 1.0 Added per BOS in FY2020; funded by the CARES Act through Building Security and Custodial Services Superintendent 0.0 0.0 0.5 0.0 12/30/2020 5.0 8.0 8.5 8.0 Part-Time Limited-Term Pretrial/Probation Officer I/II (1,040 hours) 1.0 1.0 1.0 1.0 Pretrial/Probation Officer I/II (1,456 hours) 1.0 1.0 1.0 1.0 Project Coordinator (1,456 hours) 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 Part-Time Temporary (hours) General Office Clerk 2184.0 2184.0 2184.0 2184.0

On-Call (hours) Assistant CERT Manager 700.0 700.0 700.0 700.0 Fire/EMS Instructor 250.0 250.0 250.0 250.0 950.0 950.0 950.0 950.0

James City Service Authority Full-Time Regular Administrative Coordinator 1.0 1.0 1.0 1.0 Assistant General Manager 1.0 1.0 1.0 1.0 Automotive Technician I/II/III 1.0 0.5 0.0 0.0 Moved to Fleet and Equipment (County), effective 1/1/2020 Chief Civil Engineer 2.0 2.0 2.0 2.0 Chief Executive Officer 0.0 1.0 1.0 1.0 Civil Engineer I/II/III 3.0 3.0 3.0 3.0 Construction Inspector I/II/III 3.0 3.0 3.0 3.0 Customer Service Manager 1.0 1.0 1.0 1.0 Engineering Specialist 1.0 1.0 1.0 1.0 FOG/Cross Connection Control Supervisor 1.0 1.0 1.0 1.0 General Manager 1.0 0.0 0.0 0.0 GIS Technician 1.0 1.0 1.0 1.0 Human Resource Analyst 0.0 0.0 0.0 1.0 New position in FY2022 Plan Industrial Mechanic 1.0 1.0 1.0 1.0 Instrumentation and Control Specialist 3.0 3.0 3.0 3.0 Inventory Control Specialist 1.0 1.0 1.0 1.0 Inventory Control Supervisor 1.0 1.0 1.0 1.0 Lead Facilities Specialist 1.0 1.0 1.0 1.0 Maintenance Mechanic 0.0 0.0 0.0 1.0 New position in FY2022 Plan Maintenance Specialist 1.0 1.0 1.0 1.0 Meter Reader Apprentice/Specialist I/II 3.0 3.0 3.0 3.0 Operations Administrator 1.0 1.0 0.0 0.0 Reclassified to Safety and Asset Administrator Power Generation Mechanic 1.0 1.0 1.0 1.0 Safety and Asset Administrator 0.0 0.0 1.0 1.0 Reclassified from Operations Administrator Senior GIS Analyst 1.0 1.0 1.0 1.0 Senior Procurement Specialist 1.0 0.5 0.0 0.0 Moved to Purchasing (County); effective 1/1/2020 Senior Utility Account Representative 1.0 1.0 1.0 1.0 Senior Utility Locator 1.0 1.0 1.0 1.0 Technology Support Technician 1.0 1.0 1.0 1.0 Utility Account Representative 7.0 8.0 8.0 8.0 Utility Analyst 1.0 1.0 1.0 1.0 Utility Locator 1.0 1.0 1.0 1.0 Utility Maintenance Superintendent 1.0 1.0 1.0 1.0 Utility Maintenance Supervisor 1.0 1.0 1.0 1.0 Utility Systems Analyst/SCADA 1.0 1.0 1.0 1.0 Utility Systems Technician 1.0 1.0 1.0 1.0 Wastewater Collection Apprentice/Specialist I/II 7.0 7.0 7.0 7.0 Wastewater Collection Crew Leader 2.0 2.0 2.0 2.0 Wastewater Collection Superintendent 1.0 1.0 1.0 1.0 Wastewater Collection Supervisor 1.0 1.0 1.0 1.0 Wastewater Facilities Apprentice/Specialist I/II 5.0 5.0 5.0 5.0 ______Page G-12 Supplementary Information James City County, VA

Authorized Positions Per Department

FY2019 FY2020 FY2021 FY2022 Fund/Department Current Position Title Adopted Adopted Adopted Plan Change from FY2020 Adopted Budget

James City Service Authority Wastewater Facilities Mechanic 4.0 4.0 4.0 4.0 (continued) Wastewater Facilities Superintendent 1.0 1.0 1.0 1.0 Wastewater Facilities Supervisor 1.0 1.0 1.0 1.0 Water Distribution Apprentice/Specialist I/II 9.0 9.0 9.0 9.0 Water Distribution Crew Leader 2.0 2.0 2.0 2.0 Water Distribution Superintendent 1.0 1.0 1.0 1.0 Water Distribution Supervisor 1.0 1.0 1.0 1.0 Water Production Apprentice/Specialist I/II 2.0 2.0 2.0 2.0 Water Production Superintendent 1.0 1.0 1.0 1.0 Water Quality Specialist 0.0 0.0 0.0 1.0 New position in FY2022 Plan Water Treatment Supervisor 2.0 2.0 2.0 2.0 Waterworks Operator/Apprentice I/II/III/IV 9.0 9.0 9.0 9.0 96.0 96.0 95.0 98.0

Part-Time Regular Engineer 0.0 0.0 1.0 1.0 New position added; effective in FY2021

Part-Time Temporary (hours) Intern 694.0 694.0 694.0 694.0 Utility Account Representative 1976.0 1976.0 1976.0 1976.0 2670.0 2670.0 2670.0 2670.0

______Page G-13 This page intentionally left blank. Supplementary Information James City County, VA

General Fund Revenues by Source In Percent

General Other Licenses, Use of Charges Property Local Permits, Fines & Money & for Inter- Fiscal Year Taxes Taxes Fees Forfeitures Property Services Govt. Misc. Total 2013 64.4 12.1 4.5 0.2 0.1 3.4 15.1 0.2 100.0 2014 64.8 11.9 4.7 0.2 0.1 3.2 14.9 0.2 100.0 2015 64.0 12.5 4.8 0.2 0.1 3.4 14.9 0.1 100.0 2016 65.1 12.2 4.6 0.2 0.1 3.5 14.2 0.1 100.0 2017 65.6 12.2 4.7 0.1 0.1 3.2 14.0 0.1 100.0 2018 66.3 12.0 4.5 0.1 0.1 3.2 13.7 0.1 100.0 2019 64.8 13.7 4.6 0.1 0.1 3.2 13.4 0.1 100.0 2020 (Est.) 64.7 13.3 4.5 0.1 0.1 3.7 13.5 0.1 100.0 2021 (Est.) 70.5 10.0 3.2 0.1 0.1 3.5 11.6 1.0 100.0 2022 (Est.) 65.0 13.5 4.4 0.1 0.1 3.5 13.3 0.1 100.0

In Dollars Licenses, Use of General Property Other Local Permits, Fines & Money & Charges for Fiscal Year Taxes Taxes Fees Forfeitures Property Services Inter-Govt. Misc. Total 2013 $ 109,112,196 $ 20,427,116 $ 7,623,652 $ 295,355 $ 199,268 $ 5,736,864 $ 25,597,288 $ 412,092 $ 169,403,831 2014 112,151,342 20,680,269 8,134,299 293,625 194,575 5,549,607 25,869,543 191,693 173,064,953 2015 112,542,078 21,986,110 8,443,821 271,615 142,230 5,944,750 26,299,196 320,563 175,950,363 2016 124,363,595 23,243,899 8,779,496 309,278 205,768 6,623,273 27,079,952 250,331 190,855,592 2017 128,094,252 23,767,254 9,049,208 270,716 204,793 6,170,392 27,365,451 250,732 195,172,798 2018 130,402,106 23,627,630 8,892,499 265,561 181,013 6,352,952 26,901,889 198,106 196,821,756 2019 134,744,837 28,531,163 9,496,531 292,518 166,340 6,586,341 27,747,002 281,529 207,846,261 2020 (Est.) 137,075,000 28,145,000 9,427,000 240,000 200,000 7,850,000 28,628,000 260,000 211,825,000 2021 (Est.) 138,280,000 19,649,250 6,276,000 250,000 200,000 6,794,000 22,769,200 2,019,950 196,238,400 2022 (Est.) 142,385,000 29,480,000 9,584,000 278,000 200,000 7,727,200 29,113,537 236,263 219,004,000

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Ratio of Debt Total General Service to Total Total Debt Governmental General Fiscal Year Principal Interest Service Expenditures Expenditures 2013 $ 23,473,305 $ 9,522,081 $ 32,995,386 $ 215,304,486 15.3% 2014 16,417,326 8,822,326 25,239,652 211,866,777 11.9% 2015 16,862,695 8,781,971 25,644,666 218,984,810 11.7% 2016 17,122,377 6,188,222 23,310,599 226,845,449 10.3% 2017 16,206,234 6,841,056 23,047,290 231,072,402 10.0% 2018 16,284,125 6,195,080 22,479,205 231,635,241 9.7% 2019 14,343,182 5,848,486 20,191,668 251,898,565 8.0% 2020 (Est.) 14,282,841 5,477,803 19,760,644 246,846,052 8.0% 2021 (Est.) 13,284,641 5,003,208 18,287,849 226,599,953 8.1% 2022 (Est.) 13,632,969 4,665,842 18,298,811 251,128,225 7.3%

Overview Source: Figures for FY2013-FY2019 are obtained from Table 11 in the James City County CAFR, June 30, 2019. FY2020-FY2022 figures are estimates based on the Debt Service Fund budget and estimated totals for Total General Governmental Expenditures, which includes the General Fund, Others Funds, and the County's estimated share of School Expenditures.

Page G-14 Supplementary Information James City County, VA

Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita

Ratio of Net Net Gross Debt Service Bonded Debt Bonded Assessed Bonded Monies Net Bonded to Assessed Debt per Fiscal Year Population Valuation Debt Available Debt Valuation Capita 2013 70,376 $ 11,991,913,497 $ 72,164,244 $ 2,920,538 $ 69,243,706 0.58 $ 984 2014 71,254 12,165,747,571 65,458,589 2,920,369 62,538,220 0.51 878 2015 72,682 12,420,621,529 49,844,842 1,219,616 48,625,226 0.39 669 2016 73,767 12,511,337,556 44,155,482 1,221,521 42,933,961 0.34 582 2017 74,795 12,818,125,753 38,348,323 1,222,024 37,126,299 0.29 496 2018 75,776 13,065,070,419 38,348,323 1,226,463 37,121,860 0.28 490 2019 76,211 13,407,219,197 33,966,163 - 33,966,163 0.25 446 2020 (Est.) 77,202 13,755,806,896 29,479,003 - 29,479,003 0.21 382 2021 (Est.) 78,205 14,030,923,034 26,476,393 - 26,476,393 0.19 339 2022 (Est.) 79,222 14,311,541,495 23,393,783 - 23,393,783 0.16 295 Overview Counties in the Commonwealth of Virginia are not subject to a legal debt limitation based on a percentage of total assessed value of real estate.

Source: Figures for FY2013-FY2019 are obtained from Table 11 in the James City County CAFR, June 30, 2019. FY2020-FY2022 estimates are based on estimated Total Assessed Valuation, estimated Gross Bonded Debt and estimated Debt Service Reserve Funds. FY 2019-FY 2022 population projections obtained from the James City County Planning Division.

Assessed and Estimated Actual Value of Taxable Property

Assessed Value Real Property & Public Personal Service % of Property % of Real Public Total Assessed Estimated Estimated Fiscal Year Property Personal Property Service* Value Actual Value Actual Value 2013$ 10,921,180,200 $ 838,145,072 $ 232,588,225 $ 11,991,913,497 100.00 ** 2014 11,067,756,400 864,017,834 233,973,337 12,165,747,571 100.00 ** 2015 11,148,405,300 935,845,627 336,370,602 12,420,621,529 100.00 ** 2016 11,352,153,219 923,006,481 236,177,856 12,511,337,556 100.00 ** 2017 11,608,801,433 963,974,321 245,349,999 12,818,125,753 100.00 ** 2018 11,797,419,633 1,020,082,452 247,568,334 13,065,070,419 100.00 ** 2019 12,089,303,067 1,055,648,228 262,267,902 13,407,219,197 100.00 ** 2020 (Est.) 12,403,624,947 1,083,095,082 269,086,867 13,755,806,896 100.00 ** 2021 (Est.) 12,651,697,446 1,104,756,984 274,468,604 14,030,923,034 100.00 ** 2022 (Est.) 12,904,731,395 1,126,852,124 279,957,976 14,311,541,495 100.00 **

Overview ** Personal Property assessed as follows: Mobile Homes at 100% of Estimated Actual Value; Machinery and Tools at 25% of capitalized cost; Vehicles are at 100%.

Source: Figures for FY2013-FY2019 are obtained from Table 5 in the James City County CAFR, June 30, 2019. Figures for FY2020-FY2022 are estimates.

Page G-15 Supplementary Information James City County, VA

List of Principal Property Taxpayers

2019 Property Percent of County Name Taxes Assessed Total Anheuser-Busch, Inc. $ 5,218,495 3.58% SeaWorld Parks, LLC 2,183,730 1.50% Virginia Electric & Power Company 1,236,082 0.85% Premium Outlets of Williamsburg (1) 1,225,641 0.84% Wal-Mart, Inc. 1,163,985 0.80% Wmbg. Plantation Owner Association 1,097,955 0.75% Powhatan Plantation Owners Association 1,016,146 0.70% Williamsburg Landing, Inc. 960,832 0.66% Ball Metal Container 847,217 0.58% Manor Club @ Ford's Colony 689,406 0.47% Totals$ 15,639,489 10.73%

Overview Source: James City County CAFR, June 30, 2019, Table 7. (1) Premium Outlets includes two related parties, Williamsburg Outlets, LLC and Williamsburg Mazel, LLC. They are combined in this table to show the value of the shopping center.

List of Principal Employers

Percent of total County Name Employees employment Busch Gardens 1000+ ** Wmbg.-James City County Public Schools 1000+ 5.36% Wal-Mart Distribution Center 500-999 2.41% James City County 500-999 2.18% Riverside Regional Medical Center 500-999 1.92% Eastern State Hospital 500-999 1.86% Anheuser-Busch Inbev 500-999 1.79% Kingsmill Resort and Spa 500-999 1.79% Williamsburg Landing 250-499 1.15% Owens & Minor/AVID 250-499 1.04% Total 19.50%

Overview Source: James City County CAFR, June 30, 2019, Table 14. ** Busch Gardens became publicly traded during fiscal year 2013, and information is not available.

Unemployment Rate and Labor Force

Calendar Civilian Labor Number Number Unemployment Year Force Employed Unemployed Rate 2010 32,243 30,205 2,038 6.3% 2011 32,605 30,618 1,987 6.1% 2012 32,988 31,101 1,887 5.7% 2013 33,690 31,891 1,799 5.3% 2014 34,650 32,941 1,709 4.9% 2015 34,250 32,765 1,485 4.3% 2016 34,206 32,883 1,323 3.9% 2017 35,352 34,080 1,272 3.6% 2018 36,554 35,552 1,002 2.9%

Overview Source: James City County CAFR, June 30, 2019, Table 13.

Page G-16 Supplementary Information James City County, VA

Households and Population

Total Institutional Household Number of Persons per Fiscal Year Population* Population** Population*** Households**** Household***** 2013 69,945 1,095 68, 850 28,090 2.45 2014 70,711 1,172 69,539 28,414 2.45 2015 72,187 1,124 71,063 29,135 2.45 2016 74,289 1,211 73,078 29,875 2.45 2017 74,881 1,202 73,679 30,629 2.45 2018 75,294 1,205 74,089 30,240 2.45 2019 76,211 1,153 75,058 30,636 2.45 2020 77,202 1,164 76,038 31,036 2.45 2021 78,205 1,164 77,041 31,445 2.45 2022 79,222 1,164 78,058 31,860 2.45

Overview *2013-2019 Total Population estimates are provided by the JCC Planning Division and represent the estimate for July 1st of each year. Staff’s projections for FY2020 through FY2022 are based on the average annual incremental change in population from 2013-2019, which resulted in a 1.3% growth rate, as provided by FMS.

**2013-2019 figures include both institutional and non-institutional population grouped together as “group quarter population" and includes nursing home population. Projections for 2020 through 2022 are based on the average group quarter population from 2013 to 2019.

***Total Household Population represents Total Population minus Institutional Population.

****Number of Household (occupied housing units) figures are provided by the James City County Planning Division utilizing Certificate of Occupancy data from James City County Building Safety and Permits. Projections for 2020 through 2022 are calculated by dividing Total Household Population by Persons per Household.

*****2013-2019 Persons per Household estimates are based on the 2000 and 2010 Census average household size carried forward. Projections for 2020 through 2022 are based on the 2010 Census household size carried forward.

78,000 32,000

76,000 31,000

74,000 30,000 72,000 29,000 70,000 28,000 68,000 27,000 66,000 Number of Households Total Household Population 64,000 26,000

62,000 25,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Total Household Population Number of Households

Page G-17 Supplementary Information James City County, VA

Median Household Income

$80,772 $80,000 $74,241

$68,766

$60,665 $60,000 $57,652

$50,046

$40,000 2010 2011 2012 2013 2014 2015 2016 2017

James City County Commonwealth of Virginia United States

Overview Source: Figures for FY2010-FY2017 are obtained from Table 13 in the James City County CAFR, June 30, 2019. Statistics after FY2017 are not yet available.

Educational Attainment

100% 13% 10% 90% 19%

80% 17% 20%

70% 25% 8% 7% Graduate or Professional Degree 60% Bachelor's Degree 7% 24% Associate's Degree 50% 23% Some College 40% 20% High School Grad/GED Some High School 30% 28% 26% 8th Grade or Less 20% 22%

10% 7% 8% 4% 4% 5% 0% 2% James City County Commonwealth of United States Virginia

Overview (Population 18 years and over) Source: U.S. Census Bureau, American Community Survey, 2011-2015.

Page G-18 Supplementary Information James City County, VA

Population by Race and Gender

James City Commonwealth of Race County Virginia United States White 53,792 5,486,852 223,553,265 Black or African American 8,805 1,551,399 38,929,319 American Indian or Alaska Native 197 29,225 2,932,248 Asian 1,506 439,890 14,674,252 Native Hawaiian/Pacific Islander 55 5,980 540,013 Other 924 254,278 19,107,368 Multiple Races 1,730 233,400 9,009,073 Total 67,009 8,001,024 308,745,538

James City Commonwealth of Gender County Virginia United States Male 32,346 3,925,983 151,781,326 Female 34,663 4,075,041 156,964,212 Total 67,009 8,001,024 308,745,538

Overview Source: 2010 U.S. Census Age Distribution

Age 2000 2010 0-14 9,254 19.2% 11,608 17.3% 15-19 2,838 5.9% 4,120 6.1% 20-34 7,484 15.6% 9,741 14.5% 35-44 7,866 16.4% 8,133 12.1% 45-64 12,563 26.1% 19,537 29.2% 65+ 8,097 16.8% 13,870 20.7% 48,102 100.0% 67,009 100.0%

Overview Source: Figures are obtained from Table 13 in the James City County CAFR, June 30, 2019.

30

25

20

15

10

5 0-14 15-19 20-34 35-44 45-64 65+

2000 2010

Page G-19 Supplementary Information James City County, VA

Glossary Accrual Basis – A basis of accounting in which Capital Assets – Assets of long-term character transactions are recognized at the time they are which are intended to continue to be held or used, incurred, not when cash is received or spent. such as land, buildings, infrastructure, vehicles, machinery, furniture, and other equipment. Appropriation – A legal authorization made by the Board of Supervisors to permit the County to incur Capital Expenditure – Money spent on acquiring or obligations and to make expenditures of resources for maintaining capital assets, such as land, buildings, specific purposes; approved on an annual basis. and equipment.

Assessed valuation – A basis for levying taxes set Capital Improvement – Expenditures related to the upon real estate or other property by the Real Estate acquisition, expansion, or rehabilitation of an Assessor and the Commissioner of the Revenue. infrastructure or facility.

Assigned Fund Balance – Amounts a government Capital Improvement Program (CIP) – A plan for intends to use for a specific purpose, including capital expenditures to provide long-lasting physical budgeted use of prior year fund balance. improvements to be incurred over a fixed period of several future years. Balanced Budget – The County Administrator annually proposes, and the Board of Supervisors Capital Projects – A long-term, capital-intensive adopts, a budget or financial plan for the upcoming investment project with a purposed to build upon, add year in which the revenues available (including any to, or improve a capital asset. available fund balance from prior years) match or exceed the projected expenditures. Constitutional Offices – The offices or agencies directed by elected officials whose positions are Bond – A written promise to pay a sum of money on established by the Constitution of the Commonwealth a specific date at a specified interest rate. The most of Virginia or its statues. common types of bonds are general obligation and revenue bonds. Bonds are primarily used to finance COVID-19 - The name given by the World Health capital projects. Organization (WHO) on February 11, 2020 for the disease caused by the novel coronavirus SARS-CoV- Budget – A comprehensive plan of financial 2. operation embodying an estimate of proposed expenditures for a given period of the proposed Debt Service – The County’s obligation to pay the means of financing them. principal and interest of all bonds and other debt instruments according to a pre-determined payment Budget Document – The instrument used by the schedule. budget-making authority to present a comprehensive financial program to the Board of Supervisors. Debt Service Fund - Fund accounts for the accumulation of resources for, and the payment of, Budget Message – The opening section of the long-term debt principal and interest. budget, which provides the Board of Supervisors and the public with a general summary of the most Delinquent Taxes – Unpaid taxes that remain on and important aspects of the budget, changes from the after the date on which a penalty for non-payment is current and previous fiscal years, and the views and attached. recommendations of the County Administrator. Department – A major functional component of the Budget Process – A series of steps involved in the County, which indicates overall management planning, preparation, implementation, and responsibility for an operation or a group of related monitoring of the County Budget. operations.

Budgetary Control – The control or management of Depreciation – The process of estimating and a governmental unit or enterprise in accordance with recording the lost usefulness, expired useful life, or an approved budget for the purpose of keeping diminution of service of a capital asset that cannot or expenditures/expenses within the limitations of will not be restored by repair and will be replaced. The available appropriations and available revenues. cost of the capital asset’s lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.

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Glossary Disbursement – The payment for goods or services. and permits, local taxes, service charges, and other types of revenue. This fund includes most of the basic Division – A specific function within a department. operating services, such as general administration, Economic Development Authority (EDA) – A court services, public safety, financial administration, separate entity of the County that promotes industry community development, general services, parks and and develops trade by inducing manufacturing, recreation, contributions, and nondepartmental. industrial, and commercial enterprises to locate or General Obligation Bonds (GO Bonds) – Bonds remain in the County. that finance a variety of public projects such as Encumbrance – The legal commitment of buildings and improvements, and require a voter appropriated funds to purchase an item or service. To referendum. encumber funds means to set aside or commit funds Generally Accepted Accounting Principles for future expenditures. (GAAP) – Uniform minimum standards for financial Enterprise Fund – A self-supporting fund designed accounting and recording. to account for activities provided to external Government Accounting Standards Board customers and supported by user charges. (GASB) – The ultimate authoritative accounting and Expenditures – The outflow of funds paid or to be financial reporting standard-setting body for state and paid for an asset or goods or services obtained local government. regardless of when the expense is actually paid. Government Finance Officers Association Expenses – Charges incurred (whether paid (GFOA) – An association of public finance immediately or unpaid) for operation, maintenance, professionals founded in 1906 as the Municipal interest, and other charges. Finance Officers Association. The GFOA has played a major role in the development and promotion of Fiscal Year – The time period designated by the generally accepted accounting principles for the state County signifying the beginning and ending period for and local government since its inception. recording financial transactions. James City County has specified July 1 to June 30 as its fiscal year. Governmental Funds – Funds generally used to account for tax-supported activities. Fringe Benefits – Employee compensation that is in addition to wages or salaries. Grant – A contribution by a government or other organization to support a particular function. Full-Time Equivalent (FTE) – Full-time employee. Infrastructure – Long-lived capital assets that Function – A group of related programs crossing normally are stationary in nature and can be organizational boundaries and aimed at preserved for a number of years. accomplishing a broad goal or accomplishing a major service. Inventory – A detailed listing of property currently held by the government. Fund – An accounting entity that has a set of self- balancing accounts and that records all financial Lease Revenue Bonds – Bonds issued to finance transactions for specific activities or government the acquisition, construction, improvement, functions. Commonly used funds are: general fund, furnishing, and/or equipping of capital projects with a special revenue funds, debt service funds, capital financing lease agreement entered into at the same project funds, enterprise funds, trust and agency time of the bond issuance. funds, and internal service funds. Line Item – An individual expenditure (or expense) Fund Balance – The accumulation of excess category listing in the budget. revenues over expenditures. Long Term Debt – Debt with maturity of more than one year after the date of issuance. General Fund – The County’s operating fund; this fund accounts for most of the financial resources of the government, including property taxes, licenses

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Glossary Major Fund – Any fund whose revenues or Risk Management – An organized attempt to protect expenditures, excluding other financing sources and a government’s assets against accidental loss in the uses, constitute more than 10% of the revenues or most economical method. expenditures of the appropriated budget. Special Revenue Fund – Accounts for the proceeds Modified Accrual Accounting – A basis of of specific revenue sources that are legally restricted accounting that is a combination of cash and accrual for specified purposes other than for major capital accounting since expenditures are immediately projects. incurred as a liability while revenues are not recorded until they are actually received or are “measurable” Surplus – The excess of revenues over expenditures and “available for expenditure”. for a fund during the fiscal year.

Nonmajor Fund – All other funds that are not Tax Rate – The amount of tax levied for each $100 of considered major. assessed value.

Operating Budget – The portion of the budget that Transfers From Other Funds – Budget line item pertains to daily operations that provides basic used to reflect transfers of financial resources into governmental services. The operating budget one fund from another fund. contains appropriations for such expenditures as Transfers To Other Funds – Budget line item used personnel, supplies, utilities, materials, travel, and to reflect transfers of financial resources out of one fuel. fund to another fund.

Performance Measures – Specific quantitative and Unassigned Fund Balance – Fund balance that is qualitative measures of work performed as an available for any purpose. This amount is reported objective of the department. only in the General Fund.

Personal Property – A category of property identified Virginia Retirement System (VRS) – An agent for purposes of taxation in Virginia. It is comprised of multiple-employer public retirement system that acts personally owned vehicles, as well as corporate as a common investment and administrative agent for property and business equipment. the political subdivisions in the Commonwealth of Property Tax – Taxes levied on both real and Virginia personal property according to the property’s valuation and the tax rate.

Proprietary Fund – A fund category used to account for the business-type activities within a government.

Real Property – Real estate, including land and improvements, classified for purposes of assessment.

Reconciliation – A detailed summary of increases and decreases in expenditures from one budget year to another.

Revenue – Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.

Revenue Bonds – Bonds usually sold for constructing a project that will produce revenue for the government. The revenue is used to pay the principal and interest of the bond.

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Acronyms ACH – Automated Clearing House GWCTA – Greater Williamsburg Chamber and Tourism Alliance APVA – Association for the Preservation of Virginia Antiquities HB – House Bill

BMP – Best Management Practice HUD – The United States Department of Housing and Urban Development BWC – Body Worn Camera HVAC – Heating, Ventilating, and Air Conditioning CAA – Community Action Agency IRM – Information Resources Management CAD – Computer Aided Dispatch ITCA – Information Technology Core Application CAFR – Comprehensive Annual Financial Report JCC – James City County CARES – Coronavirus Aid, Relief, and Economic Security JCSA – James City Service Authority

CASA – Court-Appointed Special Advocates LRB – Lease Revenue Bonds

CCC – Colonial Community Corrections MGD – Million Gallons per Day

CDR – Child Development Resources MMBTU – One Million British Thermal Units

CERT – Citizen Emergency Response Team MOM – Management, Operation, and Maintenance

CIP – Capital Improvement Program MPJDC – Middle Peninsula Juvenile Detention Commission CRFP – Chickahominy Riverfront Park NIMS – National Incident Management System CSA – Children’s Services Act OTMDC – Olde Towne Medical and Dental Center DEQ – Department of Environmental Quality PDA – Project Development Agreement DMV – Department of Motor Vehicles PHD – Peninsula Health District EDA – Economic Development Authority PLC – Programmable Logic Controller EMPG – Emergency Management Performance Grant PSA – Primary Service Area

EMS – Emergency Medical Services QSCB – Qualified School Construction Bonds

EOC – Emergency Operations Center REACH – Resources Enabling Affordable Community Housing FFWTP – Five Forks Water Treatment Plant RFP – Request for Proposal FMS – Financial and Management Services RMS – Records Management System FOIA – Freedom of Information Act SB – Senate Bill FTE – Full-time Equivalent SCADA – Supervisory Control and Data Acquisition FY – Fiscal Year SOQ – Standards of Quality from the Virginia GAAP – Generally Accepted Accounting Principles Department of Education – Government Accounting Standards Board GASB SWAT – Special Weapons and Tactics – Government Finance Officers Association GFOA UPS – Uninterruptible Power Supply General Obligation Bonds GOB – VASH – Veterans Affairs Supportive Housing

Page G-23 Supplementary Information James City County, VA

Acronyms VDOT – Virginia Department of Transportation

VHDA – Virginia Housing Development Authority

VPRJ – Virginia Peninsula Regional Jail

VPSA – Virginia Public School Authority

WATA – Williamsburg Area Transit Authority

WJCC – Williamsburg James City County Public Schools

WMBG – The City of Williamsburg

WHO – World Health Organization

WRL – Williamsburg Regional Library

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