I

I SM Portsmouth City Council John L. Rowe, Jr., Mayor Elizabeth M. Psimas, Vice Mayor William E. Moody, Jr. Dr. Mark M. Whitaker Lisa Lucas-Burke Nathan J. Clark Ray A. Smith

City Manager, Appointees, Deputies, & Department Heads

Dr. L. Pettis Patton, City Manager Todd Elliott, Libraries Holt W. “Billy” Butt, Assessor Mark Furlo, Parks, Recreation & Leisure Services Debra White, City Clerk Elizabeth Gooden, Human Resources Solomon Ashby, City Attorney Pamela Little-Hill, Social Services LaVoris A. Pace, Deputy City Manager Anne Seward (Interim), Finance & Budget Vincent E. Jones, Deputy City Manager Youssef Khalil, Public Works Rosylen Oglesby, Assistant to the City Manager Daniel Jones, Information Technology Bob Baldwin, Planning LaVoris Pace, Marketing, Communications James E. Hoffler, Fire, Rescue and & Tourism Emergency Services Nancy Perry, Museums Elaine Breathwaite, Behavioral Healthcare Services Doug Smith, Permits & Inspections Robert D. Moore, Economic Development Erin Trimyer, Public Utilities & General Services Tonya D. Chapman, Police James Wright, Engineering

City Budget Team

Dr. L. Pettis Patton, City Manager Elizabeth Gooden, Human Resources Director LaVoris A. Pace, Deputy City Manager Anne Seward (Interim), Chief Financial Officer Vincent E. Jones, Deputy City Manager Karen Bento, Senior Budget Analyst Rosylen Oglesby, Assistant to the City Manager Gayle Mosher, Debt Manager Gloria Washington, Budget Officer (Acting) Grovena Young, Accounting & Budget Specialist Brian Casey, Budget Officer Paul Harris, Senior Budget Analyst Daniel Jones, Chief Information Officer Portsmouth, Virginia Proposed Operating Budget & Capital Improvement Program Fiscal Year 2019 III SM V SM GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award

PRESENTED TO City of Portsmouth Virginia For the Fiscal Year Beginning July 1 2017

Executive Director

The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Portsmouth, Virginia for its annual budget for the fiscal year beginning July 1, 2017.

In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. The award is valid for the one-year period 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

VII SM Table of CITY COUNCIL VISION PRINCIPLES AND GUIDING PRINCIPLES……………………………….. I PRINCIPAL OFFICIALS ...... III Contents ORGANIZATIONAL CHART ...... V DISTINGUISHED BUDGET PRESENTATION AWARD ...... VII TABLE OF CONTENTS ...... IX

EXECUTIVE SUMMARY – TAB 1 City Manager’s Budget Message ...... 1-1

BUDGET OVERVIEW - TAB 2 How to Read the Budget Document ...... 2-1 Budget Overview ...... 2- 6 Budget Process ...... 2- 8 Budget Calendar ...... 2- 8 Fund Structure ...... 2-10 Basis of Budgeting ...... 2-12 Basis of Accounting ...... 2-12 Capital Improvements Program……………………………………………………………………………………2-13 Financial Policy Compliance...... 2-14

FINANCIAL SUMMARIES – TAB 3 Summary of Revenue – All Funds ...... 3-1 Summary of Expenditures – All Funds ...... 3-8 Position Summary ...... 3-13 Fund Balance Schedule – All Funds ...... 3-15 Rate Change Table ...... 3-16 City Indebtedness ...... 3-23 Computation of Legal Debt Margin ...... 3-26

GENERAL FUND– TAB 4 Revenue Summary ...... 4-1 Revenue Narrative ...... 4-9 Expenditure Narrative ...... 4-27

GENERAL GOVERNMENT - TAB 5 Business Center Index ...... 5-1 Business Center Organization Chart ...... 5-2 Business Center Summary ...... 5-4 City Council ...... 5-6 City Clerk ...... 5-7 City Manager ...... 5-8 Management and Legislative Affairs ...... 5-9 Registrar ...... 5-10 City Attorney...... 5-11 Human Resource Management ...... 5-13 Civil Service Commission ...... 5-15 Commissioner of Revenue ...... 5-16 City Assessor ...... 5-17 City Treasurer ...... 5-18 Finance and Budget ...... 5-20 Finance and Budget - Procurement ...... 5-21 Finance and Budget - Health Insurance Fund ...... 5-22 Information Technology ...... 5-23 Information Technology - Telecommunications ...... 5-24 Marketing and Communications ...... 5-25 Finance and Budget - Risk Management Fund ...... 5-27 City Auditor ...... 5-28

NON-DEPARTMENTAL - TAB 6 Business Center Index ...... 6-1 Business Center Summary ...... 6-2 Non-Departmental ...... 6-3 Transfers and Contingencies ...... 6-4 Public Transportation ...... 6-5 Support to Civic and Cultural Organizations ...... 6-6 Debt Service Fund ...... 6-7

ix Table of JUDICIAL - TAB 7 Business Center Index ...... 7-1 Contents Organizational Chart ...... 7-2 Business Center Summary ...... 7-3 Circuit Court Judges ...... 7-4 Circuit Court Clerk ...... 7-5 Magistrate ...... 7-6 General District Court ...... 7-7 Juvenile and Domestic Relations Court ...... 7-8 Juvenile Court Services ...... 7-10 Commonwealth Attorney ...... 7-11 Sheriff ...... 7-13

PUBLIC SAFETY - TAB 8 Business Center Index ...... 8-1 Organizational Chart ...... 8-2 Business Center Summary ...... 8-3 Police Department ...... 8-4 E-911 ...... 8-7 Fire, Rescue and Emergency ...... 8-8

PUBLIC WORKS/GENERAL SERVICES - TAB 9 Business Center Index ...... 9-1 Organizational Chart ...... 9-2 Business Center Summary ...... 9-3 Streets and Highways ...... 9-4 Storm Water Management Fund...... 9-5 Mosquito Control ...... 9-6 Engineering ...... 9-7 Traffic Engineering ...... 9-8 Parking Authority Fund ...... 9-9 Property Management ...... 9-10 Utilities ...... 9-11 Rental of Land ...... 9-12 Waste Management Fund ...... 9-13 City Garage Fund ...... 9-14 Cemetery Perpetual Care Fund ...... 9-15 Public Utilities Fund ...... 9-16 Harbor Center Pavilion ...... 9-18

PUBLIC HEALTH - TAB 10 Business Center Index ...... 10-1 Organizational Chart ...... 10-2 Business Center Summary ...... 10-3 Public Health Department ...... 10-4 Behavioral Healthcare Services Fund ...... 10-5 Social Services Fund...... 10-8 CSA Fund ...... 10-10

PARKS, RECREATION AND CULTURAL - TAB 11 Business Center Index ...... 11-1 Organizational Chart ...... 11-2 Business Center Summary ...... 11-3 Museums ...... 11-4 Public Library ...... 11-6 Law Library Fund...... 11-8 Golf Services Fund ...... 11-9 Parks, Recreation and Leisure Services - Administration ...... 11-11 Parks, Recreation and Leisure Services - Parks ...... 11-13 Parks, Recreation and Leisure Services - Recreation ...... 11-14 Recreation and Leisure Services – Before & After Program ...... 11-15

x COMMUNITY AND ECONOMIC DEVELOPMENT - TAB 12 Table of Business Center Index ...... 12-1 Organizational Chart ...... 12-2 Contents Business Center Summary ...... 12-3 Permits and Inspections ...... 12-4 Economic Development ...... 12-7 Planning ...... 12-8 Willet Hall ...... 12-10 Community Planning and Development Program ...... 12-11 New Port Community Development Authority ...... 12-12 Neighborhood Advancement ...... 12-13

EDUCATION - TAB 13 Business Center Index ...... 13-1 Business Center Summary ...... 13-2 Public Education ...... 13-3

CAPITAL IMPROVEMENT PROGRAM - TAB 14 Business Center Index ...... 14-1 Business Center Summary ...... 14-2 CIP Project Index ...... 14-4 CIP Appropriation Plan Summary ...... 14-8 Sewer ...... 14-9 Water ...... 14-14 Drainage and Street Improvements ...... 14-26 Education ...... 14-53 Industrial and Economic Development...... 14-66 Leisure Services ...... 14-70 Municipal Facilities ...... 14-75 Parking Authority CIP ...... 14-115 Fleet Management ...... 14-117

ORDINANCES - TAB 15 ...... 15-1 SUPPLEMENTAL INFORMATION – TAB 16 ...... Financial Policies...... 16-1 Other Supplemental Information...... 16-11

GLOSSARY – TAB 17 ...... 17-1

APPENDIX – TAB 18 Proposed Revenue Detail Budget – All Funds ...... 18-1 Proposed Expenditure Detail Budget – All Funds ...... 18-24

xi March 26, 2018

The Honorable Mayor John L. Rowe, Jr., Vice Mayor Elizabeth M. Psimas, Members of City Council, and Citizens of Portsmouth:

I am pleased to transmit the FY 2019 Proposed Operating and Capital Improvement Program (CIP) Budgets, my third budget presentation as City Manager. The proposed General Fund Budget totals $241,726,136, a $2.7 million or 1% increase over the FY 2018 Budget. The overall proposed budget totals $720,102,069.

One hundred years ago in 1919, in the city of Portsmouth, City Manager W. B. Bates, wrote “in making my report for the betterment and improvements, I am not unmindful of the conditions in the City’s finances. We are not living in the present alone, but are taking into consideration future growth and needs of what is destined to be one of the important metropolis’ on our seacoast.” As we worked to develop the FY 2019 Proposed Operating and Capital Improvement Budget, we continued the task of making Portsmouth a strong and vibrant city along the Elizabeth River. Effectively managing city dollars to provide basic services is a challenge that we face every year. Local budgets are sensitive to a variety of elements tied to governmental, economic, social and legal environments. The fiscal challenges we face are daunting and will require sacrifices and prioritization of services to build the strong foundation needed for Portsmouth’s future. While we have experienced an increase in the taxable value of real estate in the city for the coming fiscal year, we also continue to be limited to nearly flat revenues due to legal challenges affecting our tax collections from major property anchors in our city. This revenue challenge has limited our ability to include all of the needed funding recommendations to meet financial policy requirements in the coming fiscal year.

We have taken the difficult but necessary steps to begin building a foundation for the future through financial transparency, accountability, and practical decisions to improve the city’s financial position going forward. The FY 2019 Proposed Budget was developed collaboratively and transparently engaging key stakeholders from municipal directors, elected officials, educational partners, constitutional officers, and citizens.

The budget is the city’s single most important document because it serves as the “blueprint” that provides the financial and policy plan which guides decisions and establishes the direction and future of our city during each fiscal year. This budget continues the commitment and fiduciary responsibility of carefully managing the city’s resources and services to provide the most optimal, efficient and effective service delivery to our citizens.

I am pleased to present the Proposed FY 2019 Budget which is balanced with NO NEW TAXES for the third year in a row and no new fees. The Proposed FY 2019 Budget continues the recurring annual rate increase of 5%, approved as part of the FY 2018 Budget, for the water and sewer rates to cover direct costs and promote efficient service delivery.

City Council Vision:

During City Council’s Retreat on February 2 -3, 2018, City Council reaffirmed its vision statement that serves as a promise and roadmap for the delivery of public services to the citizens of Portsmouth. It defines the direction for growth, the path we should take, with a vision towards the future. The vision statement builds a more prosperous city, fosters lifelong learning, and values a safe and friendly city.

Also, City Council revised its four BIG THINGS or priorities to coincide with its vision and guiding principles. They are:

• Laser-focus on Education; • Tell the Portsmouth Story; • Create a Smart City; and • Crawford Gateway Revitalization

City Manager’s Guiding Principles: As the budget team embarked upon the FY 2019 Proposed Budget process, we remained steadfast on the guiding principles outlined in my Oath of Office Speech on August 28, 2015:

• To create a bright and prosperous future redefined by collaboration, unification, and rededication through citizen and community engagement. • The New Portsmouth where city employees work tirelessly to make the best decisions necessary to achieve our city’s vision and move in a forward direction characterized by methodical deliberation and expediency. • The New Portsmouth where employees are courageous decision makers with financial acuity, to ensure cost effectiveness, government efficiency and protection over the city’s financial resources.

These guiding principles hold as true to our municipal organization today as they did 937 days ago when I, as City Manager took the Oath of Office.

Over the past three years, our mantra of Review, Reflect Refocus and Restore remain unwavering throughout the organization leading to financial acuity in every aspect of budget management and

1 - 2

the delivery of services. The Proposed Budget for FY 2019 continues this focus, through our mantra below:

• Review – take a formal assessment or examination of all aspects of the budgets with the possibility or intention of instituting change where necessary. • Reflect – think deeply and carefully about goals and formulate cost-effective plans with careful consideration for all budget recommendations. • Refocus – focus (attention and resources) on doing things differently, setting priorities in city programs or using different approaches to the delivery of services through combining services and collaboration. • Restore – strengthen and re-establish (attention or resources) for all core city programs and service delivery. Provide new energy to maximize the city’s resources better; realigned with the City Council’s Vision Statement.

Budget Development Process:

The budget development is an on-going process. Departments submitted their proposed budgets and engaged in discussions to answer the following questions: who benefits from the service; how can we improve the results; how do the results relate to City Council’s overall priorities; and can there be interdepartmental collaboration for this service. Departments also ranked their five lowest services and potential impact on citizens to provide a plan for discussion at each of the over forty cluster budget defense meetings.

Budget Highlights: During 1919, City Manager W. B. Bates faced with the daunting task of funding projects such as the location of a new fire station and civic center; addressing educational needs; building new schools; and development of a key section of the city, the downtown area.

Today, 100 years later, the proposed FY 2019 Operating and CIP Budgets address some of the same issues. Below are highlights of the proposed FY 2019 Operating and CIP budget: • Proposed FY 2019 General Fund Budget - $242 million or a $2.7 million increase • Balanced Budget – with revenues to meet required expenditures • Capital Improvement Plan o Effingham Street Improvements at the Naval Medical Center o Department of Social Services HVAC/Roof Replacement o Operations Centers – Fuel Stations Reconstruction o Churchland Bridge Replacement o Seawall Replacement o Portsmouth Community Broadband Network o Truxtun Fire Station o Portsmouth Public Schools (Totaling $7.8 million) 1 - 3 . New Middle School – Design and Engineering funds in the first year . Mt. Herman Bus Loop Upgrades . Churchland Academy Parking Lot . Includes $1 million for school bus replacement . Churchland High School HVAC system

Highlights of proposed Fund Balance Usage:

The proposed budget utilizes Fund Balance for limited operational and CIP expenditures. The proposed Fund Balance allocation maintains the city’s policy in reserving 15% of General Fund revenues. By adhering to our financial policies, the city is in a strong position to maintain our AA Bond Rating. Below is a list of these initiatives: • $4.7 million for One-Time Capital Projects • $100,000 Regional Transportation Initiative • $1 million from the fund balance to Other Post-Employment Benefits (OPEB) for FY 2019; initial payment of $3 Million to be appropriated in FY 2018

Budget Strategic Initiatives:

The overall key driving focus for the FY 2019 Budget Process is Economic Development. Economic Development is the capstone for Education, Workforce Development, Continuity of Investment, and Unique Financing Opportunities. Achieving the FY 2019 Strategic Budget Initiatives will require an investment-driven process.

Education

Education is the best investment we can make that pays off countless dividends for our children, community, and city. City Council envisions “a lifelong learning City which fosters education in its broadest sense.” Therefore, the FY 2019 Budget proposes:

• Local Share $52.8 million – Portsmouth Public Schools (PPS) which includes an additional $396,000 to provide nine (9) additional security resource officers to complete the complement of the nineteen (19) needed by the school system. • Capital Improvement Program (CIP) - $7.8 million (to include capital funding for the design of the new middle school). The replacement of the new middle school will require the city to further identify an additional $3 million annually in debt service payments over the next 20 years. This will require new recurring revenues to be identified and dedicated to the school debt service beginning with the FY 2020 Operating Budget. This project will consume a majority of the remaining debt capacity for the city with an estimated total project cost of $60 million over the next 20 years.

1 - 4

School funding levels and student performance represent important areas of focus issues for Portsmouth. It is useful to see how well Portsmouth School System compares to neighboring urban communities with similar demographics.

Funding: Portsmouth funds schools competitively, topping cities of Norfolk, Hampton, and Newport News in funding above the Standards of Quality (SOQ) requirements and compares reasonably well on Local Aid per Pupil basis. Funding above the SOQ level suggests Portsmouth robustly funds education, given its relatively limited resources.

Efficient Use of Resources: Portsmouth maintains competitive pupil-teacher ratios (class sizes) among its peers. Portsmouth’s allocation of more resources to “Instruction” and less to “Administration,” suggesting an efficient use of resources (The School Administration conducted a comparable staffing analysis that supports the efficiency argument).

Performance: Portsmouth has the second highest percentage of “Fully Accredited Schools.” The city’s schools perform competitively in all SOL test scores, outperforming its peers in “History & Social Sciences.” Portsmouth achieves well in grade promotions, but the city’s graduation rate places the second lowest. Approximately 77% of our graduates plan to continue their education, ranking in the middle. A lower percentage of students in Portsmouth enroll in Advanced Placement (AP), but this appears to represent a student choice, not a limitation of class offerings. Portsmouth’s Advance Placement pass-rate, however, is competitive, ranking second highest in the region.

Portsmouth Norfolk Hampton Newport News SOQ State Funding Percentage (Composite Index) 0.2506 0.2988 0.2773 0.2821 % of Local Funding for Operations above SOQ 146.8% 114.3% 115.8% 118.3% Local Funding Per Student (Operations) $3,888 $4,382 $3,845 $4,097 Composition of Expenditures: Administration 4.0% 4.9% 7.6% 4.4% Instruction 77.9% 77.7% 75.9% 76.6% Attendance & Health Services 2.4% 2.4% 2.4% 2.0% Pupil Transportation 4.7% 4.3% 4.9% 6.5% Operations and Maintenance Services 11.0% 10.6% 9.2% 10.4% Pupil-Teacher Ratio: K-7 13.62 12.24 13.63 14.17 8-12 12.94 11.89 12.83 12.94 % of Teachers with Master's/Doctoral Degree 52.0% 54.0% 52.0% 57.0% % Provisionally Licensed Teachers 8.0% 4.0% 7.0% 6.0% % of Students Enrolled in Advance Placement 4.3% 23.9% 22.9% 26.1% % Advance Placement Test Passed 32.3% 40.0% 25.3% 30.1% % of Schools Fully Accredited 63.2% 61.4% 65.5% 55.3% SOL Pass Rates for All Grades: Reading 71.0% 71.0% 76.0% 70.0% Writing 69.0% 69.0% 69.0% 68.0% History & Social Science 83.0% 78.0% 82.0% 80.0% Math 71.0% 70.0% 75.0% 71.0% Science 75.0% 73.0% 75.0% 74.0% Graduation Rate 88.6% 85.2% 94.2% 95.2% Promotion Rate 97.4% 93.3% 95.7% 98.4% % High School Graduates Continuing Education 77.2% 81.3% 74.7% 77.3%

Sources: Virginia Department of Education's web site; Weldon Cooper Center for Public Service; and Census Bureau's American Community Survey; respective city budgets.

1 - 5

Fiscal Environment Historically, Portsmouth represents a community of modest means regarding traditional measures of wealth and income. Other available measures help provide relative context for our fiscal health.

Fiscal Stress Indicators: The State releases annual figures of Fiscal Stress, Revenue Capacity, and Revenue Effort for 133 localities in Virginia, with “1” representing the least favorable ranking for all measures. Our city ranks in the top ten in all metrics, and last in all these measures compared to our neighboring urban cities. Portsmouth also leads its peers with tax-exempt property and the highest percentage of residential property (generates less revenue per acre compared to commercial property and higher costs to service). Further, certain demographic variables contribute to higher demand for services and accompanying costs.

Housing: Real estate taxes represent the largest single revenue, comprising about 40% of the total General Fund, and housing remains the last sector of the economy to recover. Although the city is projecting its sixth consecutive year of positive assessments, these minuscule increases fall well below historical rates of growth in real estate. Research by a national investment economist (Robert Shiller from Yale University) suggests 3.35% represents the long-term average for real estate appreciation.

Workforce Development

Workforce development is uniquely connected to economic development. It will enhance not only Portsmouth but also the region’s economic stability and prosperity by focusing on people and their connectivity to a successful business. It is imperative that we focus on preparing our citizens as well as attracting and retaining employees internally, as well as attracting employers to provide the workforce of the future.

Internal Focus – Commitment to City Employees

Our internal workforce development plan seeks to provide a holistic and future-focused approach by incorporating talent acquisition and management, compensation, professional development, and wellness to place the city of Portsmouth on the forefront of Economic Development through our collaborative workforce development plan. To adjust to the changing labor market, we plan to

1 - 6

create career ladders to facilitate the development of career skills and industry knowledge essential for success at all stages of their professional lives. A career ladder is a formal process within an organization that allows employees to advance their careers to higher levels of salary, responsibility or authority. It helps people visualize and learn about the job options that are available as they progress through a career.

While the looming retirements of baby boomers are often discussed in popular media, there has to be a more focused effort to address succession planning. In preparation for our future talent needs and through our professional development and training program, we will offer a Global Leadership Academy and an Emerging Leader Program to identify individuals who are collaborative, great team players and good communicators with strong soft skills. In addition to our leadership programs, we will offer traditional training programs focusing on soft-skills, interview readiness, effective communication and customer service training.

Our focus on wellness embraces the concept that a healthy employee is a productive employee. Through our wellness program, our goal is to improve employee health and well-being via incremental, sustainable lifestyle changes and empower employees to be life-long learners through health education & enhanced lifestyle skills training. We anticipate a revitalized focus on wellness will have an overall impact on the health of our employees thus having a positive impact on our medical plan costs.

While the FY 2019 Proposed Budget does not include a general wage increase or bonus, as City Manager, I recognize the important contributions to critical services our employees provide to the citizens of Portsmouth. I intend to press for efficiency savings to achieve the goal of a BONUS for our dedicated staff in a year where funding constraints do not allow for a general wage increase. We will begin immediately to search for opportunities over the course of this budget year and apprise City Council of the progress.

External Focus – Commitment to the Community

Having access to a highly skilled workforce is a key to any company’s success. For the city of Portsmouth to maintain its position in an increasingly competitive and challenging environment, workforce development must be a top priority. The core of any workforce development effort is the need to help workers build the skills necessary to adapt to change, meet the challenges of an evolving economy, and find good-paying jobs. The city is fully engaged and has created a program to address this important issue.

HIRE Portsmouth is the city’s new strategic initiative aligning partnerships in the workforce, education, and economic development and reinforcing strategies to provide job seekers and workers with high-quality career services, education, training, and other services they need to get good jobs and stay employed. It will also help employers find skilled workers and access other services, including education and training for their current workforce.

1 - 7

Continuity of Investment

Continuity of Investment is the creation of a strategy that requires masterful focus and planning in four critical areas:

• Information Technology – as an integrated platform and supportive of City Councils Four Big Things, becoming a smart city must have a core foundation of connectivity. This foundation evidenced by the “PCBN” (Portsmouth Community Broadband Network). This network consists of fiber connectivity for all municipal facilities, community anchor institutions, and will catalyze economic development fostering partnerships with providers and inclusion of regional collaboration resources.

• Implementation of Downtown Master Plan – the city has invested in several plans that identified ongoing revitalization efforts for downtown and conducted a market analysis. We are implementing parts of various plans and taking advantage of the city’s investment in upgrading public utilities in the downtown area.

• Strategic Capital Improvement Plan – the FY 2019 Capital Improvement Plan will encompass strategies to impact Municipal Facilities and Portsmouth Public Schools Facilities.

• Housing and Community Planning – the housing stock in the city and region are vastly changing. The housing component in a city determines the types of housing available in the community and the types of housing needed for the future. This budget starts the Housing and Community Strategy by developing principles, goals, and strategic tools to address and guide future housing needs.

Unique Financing Opportunities

Due to the uncertainty of federal and state legislative changes, we must pursue alternative funding sources for existing services, programs and increase the cultivation of public/private partnership opportunities, debt structuring, and appropriate use of one-time funding.

To this end, this budget incorporates new capital funding to support some critical projects to include a new middle school. The inclusion of this funding will dictate a significant increase in our annual debt payments beginning with the next Fiscal Year 2020 Operating Budget. As City Manager, I will immediately begin exploring new revenue sources to dedicate in support of these ongoing debt service needs to include but not be limited to other local tax sources driven by discretionary and consumer spending.

1 - 8

Financial Policies:

Paramount to the operation of a well-run organization is the financial policies that guide management decisions on a daily basis. While the city has improved in its adherence to best financial practices and compliance with City Financial Policies, additional strides are needed to achieve full and consistent compliance. In anticipation of next year’s budget development process, I have directed staff to review and update the city’s financial policies to ensure alignment with our guiding principles. This update will incorporate Best Financial Practices in AAA-rated Local Governments to include enhancements in the areas of pension management, debt limitations; cash reserve needs, capital maintenance, and Annual Capital Pay-Go expectations. Additionally, I will bring the revised policy recommendations to City Council in April of 2018 for your consideration and recommended adoption by City Ordinance as opposed to my sole authorization as City Manager. This level of codification by City Council will ensure that critical financial policy directives are reviewed and enforced annually with the City Manager’s recommended budget. Also, to enhance policy guidance, the recommended Financial Policy will require an Annual Financial Report Card presented to the City Council as part of the City Manager’s Proposed Annual Budget. This level of transparency and required annual reporting will endure beyond the transitions of future City Managers and promote an irreversible momentum to a financially well run organization which is the cornerstone of a city’s strong foundation.

Further, as a continuation of City Council’s commitment to the creation of an OPEB Trust expressed in March of 2018. I have included a $1,000,000 draw from the General Fund Balance representing partial funding of the Annual Required Contribution (ARC) to support the city’s long- term health insurance obligation to its retirees for the upcoming fiscal year. The practice of annual funding is a requirement of the financial policies and the future incorporation of this annual investment from the city’s recurring revenues will be a priority goal in subsequent budget developments. The city has not historically complied consistently, and this year’s funding recommendation will serve as a beginning to achieving full funding of the ARC in the annual city budget going forward. The city intends to build upon this funding stream to achieve full funding of approximately $2.8 million annually over the next three (3) fiscal years.

Capital Improvement Program (CIP):

The Capital Improvement Program also is known as (CIP) is a five-year plan that addresses the procurement and construction of Capital assets as well as ongoing city infrastructure needs, through replenishment and replacement projects. The CIP’s first year is the only appropriated year and subsequent years provide a plan for addressing future infrastructure needs with projected expenditures and resources.

Capital planning is critical to public safety, water, sewer, transportation, waste management, and other essential public services. It is also an important component of a community's economic development program and strategic plan. The CIP development team reviewed and examined over 80 existing and future capital projects, which align with City Council’s adopted Vision Principles and the city’s financial policies.

1 - 9

In developing the CIP program, the city reviewed with our financial advisors current and future debt service costs, alternative funding streams and the ability to cash finance projects. A five and ten-year focus on the impact of debt funding projects is complete and strategic recommendations made on the use of financing techniques and one-time use of fund balance to cash finance projects.

The prioritization of ongoing infrastructure projects including bridge replacements and seawall reinforcement and alternative funding sources aggressively pursued. Municipal and school buildings are essential in servicing both citizens and students and projects to ensure their structural integrity.

The Capital Improvement Plan and Capital Budget are traditionally challenging in providing for the major capital needs of the city due to constrained revenues and limited debt capacity. I intend to create defined funding parameters and budgetary mechanisms to ensure restriction that the CIP is for major capital needs and not operational maintenance projects. Additionally, the Annual Capital Budget should not include bonded debt of smaller and short-term replacements or repairs of the city but should be utilized to support the major capital infrastructure investments needs of our citizens. The aforementioned financial policy amendments to City Council in April 2018, will address the proposed constraints on capital spending and related debt to conserve the city’s limited debt capacity for critical infrastructure needs going forward.

Highlights of the five-year plan:

• Churchland Bridge Replacement • Seawall Replacement • Sanitary Sewer Overflow Elimination Program • Low-Pressure Transmission Mains • Stormwater - Drainage facilities repair and lake management • Portsmouth Community Broadband Network • Truxtun Fire Station • Effingham Street Improvements at the Naval Medical Center • Social Services Building HVAC/Roof Replacement • Fuel Stations Reconstruction (Churchland & Operations Center) • New Middle School • Mt. Herman Bus Loop Upgrades • Churchland Academy Parking Lot • Portsmouth Public Schools - School Bus Replacement

1 - 10

• Churchland High School HVAC System

The following chart illustrates the city’s five years projected debt capacity.

City Assessor Report:

The City Assessor’s FY 2019 report revealed the following: • Positive national market indicators • Commercial property values increased by 17.89% • 21% of residential neighborhoods increased in value • Residential property values increased by .51% • Residential/Commercial re-assessment increase of 5.47% • The Disabled Veterans Tax Relief Program has grown to over 228 participants

Community Engagement and Transparency:

On February 1, 2018, the third annual Portsmouth Community Engagement Forum held in City Council Chambers. The purpose of the forum was to provide the citizens of Portsmouth with a transparent budget process. The forum began with an overview of the municipal government budget process and key financial indicators for success, presented by the City Manager. Following the presentation, an interactive polling instrument allowed citizens to share their views. Economic Development Initiatives:

Economic Development continues to experience increases in activity especially in critical sectors such as retail, multifamily, maritime and port-related developments. The private sector is currently investing over $160 million in new construction or redevelopment.

1 - 11

Below are examples of just a few of the projects currently being facilitated and driven by Economic Development in conjunction with the city’s related private and public partners.

Retail Development

The city continues to attract new retail stores and restaurants, and numerous longtime businesses have expanded. Residents are enjoying the ever-growing selection of new employment, shopping, and dining options, while the city will benefit from new revenue from taxes on retail sales and meals.

In early 2017, the final out parcels of Midtown Marketplace, a 21-acre development anchored by Kroger in the heart of the city’s retail submarket, opened. Cox Communications invested over $1 million in a new store which is the largest in the country for Cox, and with new restaurants such as Panda Express opening their newest location in Hampton Roads, the retail sector in Portsmouth is growing.

The craft brewery and distillery scene are also on display in Portsmouth. MoMac Brewing Company, the city’s first micro-brewery, opened July 2017. The brewery, which pays homage to the Monitor – Merrimac Memorial Bridge-Tunnel, is located in the Churchland section of Portsmouth, very close to the Portsmouth-Chesapeake line. The “scene” reached into Downtown Portsmouth with the opening of Stellar Wine Bar adjacent to the Commodore Theater. The city is also welcomed its first micro-distillery, Copper & Oak Craft Spirits, in late October. In July 2017, Richmond-based Legend Brewing Company opened a microbrewery at the foot of High Street.

Multi-family Development

During the last three years, over $100 million of private investment and over 800 multi-family units are available for living quarters in Downtown Portsmouth.

The Whitmore Company is currently redeveloping a vacant office building creating another 46 apartments to be called Crawford House. Also, the Breeden Company is under contract to purchase the 2-acre North Pier site and invest another $25 million in developing 187 apartments on that site.

Two historic buildings, the Seaboard Building and Governor Dinwiddie, were recently sold to Monument Construction and Development and had been converted into multi-family units. Monument has invested over $20 million in the two properties and added over 125 new multi- family units to downtown.

Maritime and Port-Related Activity

The Port of Virginia, to include all terminals in Portsmouth, is one of the world's largest natural harbors. The year-round, ice-free harbor covers approximately 25 square miles and is located 18 miles from the open sea. The Port of Virginia offers direct access to over 45 countries worldwide.

In September 2016, the renegotiation and execution of the Virginia Port Authority’s lease which now extends 50 years with a $320 million investment to double the terminal's capacity.

1 - 12

Construction has begun and will take approximately three years to complete. In May 2017, the COSCO Development, the first of the Panamax vessels to call on the East Coast, arrived at Virginia International Gateway. In March 2018, the Port of Virginia welcomed the Ultra Large Container Vessel (UCLV), Theodore Roosevelt. This 14,400 TEU vessel is the largest vessel to date to call on the East Coast.

In 2017, the Port of Virginia purchased 86 cranes, the largest order of cranes in the world. These plans have led to the expansion of Maritime and Logistics related companies, such as PortRail Crane Service and Kalmar Inc. to expand their presence in the city of Portsmouth.

In December 2017, InterChange, a third-party logistics company, completed their $11 million, 200,000 square foot, speculative warehouse building. With the pending leases, the building space occupancy is complete. Because of this, the company inquired about additional opportunities in the city.

Incentive Programs

The city has two state-designated Enterprise Zones. A highly coveted designation, the Virginia Enterprise Zone Program is a state and local partnership and is one of the most effective methods of using incentives to stimulate economic development. In 2015 (most recent year available), seven (7) businesses and property owners received grants totaling $387,711 in state incentives representing over $7 million of private investment.

The Economic Development Authority established a Local Incentives Program for small businesses/property owners as a means of leveraging private investment for façade, interior, and safety improvements. The program continues and is well funded and well received by property owners and businesses. In 2017, the EDA paid grants totaling $87,000 to nine property owners and tenants.

Redevelopment Initiatives:

Downtown Portsmouth is the most vivid and authentic expression of our city’s history and culture. The Crawford Gateway Revitalization Strategy seeks to capitalize on substantial public and private investment in Downtown by emphasizing the City Council Vision to provide access to the waterfront and reinvigorate downtown with substantial economic development.

The implementation of this strategy looks to:

1. Create greatly enhanced connectivity along Crawford and the Elizabeth River waterfront

2. Enhance the value of development opportunities for redevelopment sites

3. Improve stormwater management and flood protection

1 - 13

4. Increase downtown daytime population and improve livability downtown through bike- pedestrian enhancement, quality open space, and expanded retail/shopping/dining options

5. Focus on quality of experience, value, and opportunities for a more connected seawall and open space amenities

6. Minimize public use/tax-exempt footprint to expand private sector opportunities while retaining civic (City Hall) and public safety (Police substation or precinct) presence downtown

In January of this year, our partners, IMGoing and the city of Portsmouth, entered into a Name- In-Title Sponsorship of the Portsmouth Pavilion. Under the new name, Union Bank & Trust Pavilion, the venue will enhance its brand identity, host live entertainment from all musical genres and continue to position itself as a leader in world-class entertainment in Hampton Roads and beyond.

Revision of Zoning Ordinance:

The process of re-writing the city’s zoning ordinance began in June 2017. The Planning Department, consulting with The Berkley Group, began the approximate 18-month process to replace the current ordinance with a new ordinance. The new ordinance will be streamlined and simplified with a goal of being more user-friendly. Also, the D2 Form-Based Code district will be eliminated and replaced with a more standard form of zoning.

Major incremental changes to the ordinance are complete for inclusion in the new ordinance. The changes include new sign regulations necessary to comply with the United States Supreme Court decision in the case of Reed v. Town of Gilbert, AZ as well as new parking regulations designed to be less restrictive and more development friendly.

The new zoning ordinance will also take into consideration land use policies that may be adopted as part of the Build One Portsmouth comprehensive plan project that is on schedule for completion by the end of FY 2018.

Addressing Public Transportation Efforts:

Hampton Roads Transit

The city of Portsmouth contracts with Hampton Roads Transit (HRT) to provide public transportation services for its residents. Portsmouth has seven bus routes, five of which provide hourly service, while the remaining two provide 15 minute and 30-minute service, depending on the time of day. Hours of operation vary by route, but all routes operate a minimum of twelve hours a day. Two routes operate seven days a week, and the other five operate Monday through Saturday. Paratransit service is provided within a three quarter mile radius of all bus routes, as is federally required under the Americans with Disabilities Act. HRT also operates ferry service

1 - 14

between Portsmouth and Norfolk with two stops in Portsmouth: High Street Landing and North Landing. The ferry provides 30-minute frequency seven days a week, with a 5:30 a.m. start on weekdays and 10:00 a.m. start on weekends. Depending on the day of the week and the season, ferry service ends at 9:45 p.m. or 11:45 p.m.

An essential function of HRT is to evaluate the performance of routes with a goal of finding the appropriate balance between the needs of riders, operational concerns, and funding constraints to maximize the efficiency and effectiveness of the system. City staff will continue to work closely with HRT to make any necessary modifications necessary to provide the best possible transit service within the constraints of the budget. The draft FY 2019 HRT Service Plan anticipated cost is $2,800,000 which is a decrease of 6.2% compared to the FY 2018 service plan.

Due to demand, HRT will be adding Sunday bus service to Route 50 in FY 2019. The route provides hourly service between County/Court Streets and Victory Crossing. The Sunday service will also run hourly, from 7:00 a.m. to 6:30 p.m. Additionally, Route 47 will be expanded to reach Suffolk. It is important that Portsmouth’s residents have consistent daily options and access to centers of employment.

Hampton Roads Regional Connectors Study

The Hampton Roads Transportation Planning Organization (HRTPO) approved the inclusion of the widening of the Hampton Roads Bridge-Tunnel to 6 lanes in the region’s 2040 Long Range Transportation Plan. Some additional proposed road projects, including the Interstate 564 to Interstate 664 connector, also known as Patriots Crossing, and the Interstate 564 to Route 164 connector, also known as the Craney Island Connector, was placed on a list for further study and evaluation. That study, funded with up to $7 million dollars from the Hampton Roads Transportation Accountability Commission, is underway with completion anticipated some time in 2020. The City remains an active participant in the study process working diligently to ensure that potential impacts on the City from proposed projects are fully and fairly evaluated.

Future Outlook:

As I reflect on the 207th day of my third year as City Manager, I remain encouraged that the New Portsmouth is poised to reach new heights and experience new growth based on the vision set by City Council and the desire of the citizens.

Through a collaborative and transparent budget process, we engaged the citizens of Portsmouth in this proposed budget process. Listening to the majority of our citizens who stated at the budget engagement sessions (online and in-person), there are No New Taxes for the continuation of city services.

We increased the local share of funding for Portsmouth Public Schools to provide the level of services required to continually improve our educational system with an additional allocation to fund nine (9) Security resources, Officers. We have also provided the Portsmouth Public Schools funding for key CIP projects and school bus fleet replacement, to include capital funds for the first

1 - 15

year of design for a new middle school, to provide safe structures and transportation for our students.

There are endless possibilities and opportunities ahead of us as we continue our journey of creating the New Portsmouth. It is our duty to ensure that 100 years from now in 2119 when our citizens in the far future look back upon our work here today is captured through the legacy we leave behind during the journey through our beloved Portsmouth. Let us forge ahead and work together for a brighter future for the citizens of Portsmouth with us today, so that those who are yet to be born, will look upon our work with pride and know that our compass and sails were set toward a New Portsmouth.

Cordially,

Dr. L. Pettis Patton City Manager

1 - 16 How to Read the Budget Document

City Council Vision:

During City Council’s Retreat on February 3-4, 2017, City Council developed a vision statement that serves as a promise and roadmap to the citizens of Portsmouth that defines the direction for growth, the path it should take, with a vision towards the future. The new vision statement builds a more prosperous city; fosters lifelong learning, and values a safe and friendly city.

The Guiding Principles also serve as a Compact for Leadership which are precepts that guide and lead the entire organization. The Compact for Leadership are values, ethics, and moral principles that govern the professional demeanor and behavior of city leadership.

City Council also identified four BIG THINGS or priorities to coincide with its vision and guiding principles. They are:

 Create the City Council Taskforce on Poverty;  Revise & Repeal Form-based Code; and Restore the city’s zoning code with a more traditional and/or Euclidean-based zoning concept;  Laser-focus on Education; and  Tell the Portsmouth Story

During City Council’s Retreat on February 2 -3, 2018, City Council reaffirmed its vision statement that serves as a promise and roadmap to the citizens of Portsmouth. It defines the direction for growth, the path we should take, with a vision towards the future. The vision statement builds a more prosperous city, fosters lifelong learning, and values a safe and friendly city.

In addition, City Council revised its four BIG THINGS or priorities to coincide with its vision and guiding principles. They are:

 Laser-focus on Education;  Tell the Portsmouth Story;  Creating a Smart City; and  Revitalization of the Crawford Gateway

2-1 Reader’s Guide to the Budget Document

The purpose of the budget document is to provide elected officials, citizens and interested parties budget information, financial data, and statistics pertaining to the city of Portsmouth’s financial plans and operations.

The budget document is a summary pertaining to all city government public service programs. The budget is the annual financial plan for coordination of revenues and expenditures. The FY 2019 budget represents the period of July 1, 2018 to June 30, 2019.

Section Explanation

Executive Summary: The FY2019 executive summary includes the City Manager’s message to City Council highlighting guiding principles, collaboration, community engagement, financial policies, economic development and workforce development initiatives, continuity of investment, commitment to education and public safety as well as other strategic policies and initiatives to include the city’s future outlook.

Budget Overview: The governmental organization, description of the budget process, financial policies, fund structure, basis of budgeting and accounting, and a brief description of the Capital Improvement Program are included in the budget overview.

Financial Summaries: Summaries of revenues and expenditures include all funds, position summary, fund balance/net assets schedule, rate change table, city indebtedness schedules and computation of legal debt margin.

General Fund: Provides revenue detail and the basis of revenue projections and revenue descriptions by category to include comparative data from the prior year. In addition, this section provides description of expenditures by category to include comparative data from prior year.

General Government: Departmental detail for all municipal departments pertaining to the overall general administration of the city and the delivery of services.

Non-departmental: Non-specific functional services to include non-departmental (contractual obligations or community services), transfers and contingencies, public transportation, support to civic and cultural organizations and debt service fund.

Judicial: Departmental detail pertaining to civil and criminal agencies for prosecution and adjudication services.

Public Safety: 2-2 Departmental detail pertaining to citizenry protection to include geographical and community policing, fire prevention, suppression, and emergency medical care.

Public Works/General Services: Departmental detail pertaining to maintaining the city’s infrastructure. Separate funds of Storm Water Management, Public Utility, Waste Management, Cemetery, Portsmouth Parking Authority and City Garage are included in this section.

Public Health: Departmental detail pertaining to the health and welfare of the citizenry. The Health Department and separate funds for Behavioral Healthcare Services, Social Services, and the Children’s Services Act are included in this section.

Parks, Recreation and Cultural: Departmental detail pertaining to the city’s recreation and cultural services. Community and Economic Development: Departmental detail pertaining to the city’s community, planning and economic development services. Separate funds for Willett Hall, New Port Community Development Authority and Community Development are included in this section.

Education: Departmental detail pertaining to Portsmouth’s public schools education system.

Capital Improvement Program: CIP projects within the five year plan. A plan for financing and construction of major municipal facilities and infrastructure such as roads, schools, buildings, leased vehicles and water and sewer projects are included in this section.

Ordinances: Official budget ordinances reflecting City Council’s formal actions for the adoption of the Operating and Capital Improvement budget.

Supplementary Information: A brief description of the major funds of the city and statistical and comparative data.

Glossary: Definitions of terminology within the budget document.

Appendix: Revenue and expenditure line item detail reports for all funds, financial policies and other financial/programmatic information.

Revenue Category Explanation

General Property Taxes: Taxes on real and personal property. This includes both tangible and intangible property such as vehicles, real estate, and business equipment. Also included in this category are delinquent tax interest and penalties.

2-3 Other Local Taxes: Approved Commonwealth taxes for use by municipalities to derive and collect revenues. Examples are sales tax, business licenses, vehicle registration fees, cigarette taxes, and lodging.

Utility Taxes: Utility service taxes paid by citizens. The rates vary according to the type of utility including revenue from land line, cable TV, cellular telephone, E-911, electricity, gas, telephone, and water taxes.

State Aid: Funding received from the Commonwealth of Virginia:  Intergovernmental Revenue – State Non-Categorical Aid includes the municipality’s tax share received by the State of Virginia.  Intergovernmental Revenue – Shared Costs are contributions to municipalities for State mandated services. This includes the Constitutional Offices of the Sheriff, Clerk of Circuit Court, Commonwealth Attorney, Commissioner of the Revenue and the City Treasurer.  Intergovernmental Revenue – State Other Categorical Aid includes all other funding received from Virginia (funding for library books and street/highway maintenance).

Other Governments: Funding from governments other than the Commonwealth of Virginia.

Federal Direct: Federal Government funding such as FEMA reimbursements.

Charges for Services: City fees charged to government service users such as recreation fees, court costs, and library fines.

Interest: Interest received from investment of idle cash and other investment accounts.

Recovered Costs: Expenditure reimbursements received by a department.

Fines and Forfeitures: Law Enforcement fees collected for law violations.

Licenses and Permits: Fees charged to obtain a license or permit such as yard sale permits, building inspection fees, and sign permits.

Use of Property: Rent charged for use of city property.

Miscellaneous Revenue: 2-4 Donations and contributions made to the city and other non-recurring revenue.

Payment In Lieu Of Taxes (PILOT): Revenue received in lieu of taxes under a contractual agreement.

Operating Transfers In: Cash transferred from another city fund. Expenditure Category Explanation Salaries: All full and part-time/temporary employee salaries including overtime, supplemental pay and allowances.

Benefits: City paid contributions for employee fringe benefits. This includes the city’s portion of social security, retirement, health, and life insurance plans.

Other Operating Expenses: Required expenses to include contractual services, printing, supplies, repairs, books, and computer software.

Internal Service Charges and Expenses: In order to capture the full cost of certain specific functions, services are provided to departments by other departments at a set rate. These include risk management, city garage, information technology and health insurance charges.

Capital Outlay: Expenditures which result in the acquisition of, or addition to, fixed assets such as buildings.

Debt Service: Scheduled annual principal and interest payments for outstanding debt.

Transfers: Funds transferred between departments.

2-5

BUDGET OVERVIEW

Introduction

The city of Portsmouth was settled in 1752 and incorporated by the Virginia General Assembly in 1858. The city lies in Hampton Roads, one of the world’s great natural harbors, situated at the confluence of the James and Elizabeth Rivers where they empty into the Chesapeake Bay. The city is located in the center of the Hampton Roads region, bordered by the cities of Suffolk, and Chesapeake, respectively to the west and south, and Norfolk lies across the Elizabeth River to the east. The city’s land area of approximately 33.65 square miles is mostly developed, with an estimated population of 95,440 in 2017.

With 90 miles of shoreline at the zero milepost of the Inter-coastal Waterway, which runs from Boston to Florida, Portsmouth’s location on navigable waterways has proven a dominant force in the city’s history and economy. Its location on the 40 plus foot deep Hampton Roads shipping channel and the presence of both the CSX and Norfolk Southern Railroads supports the national and international port commerce activities and military presence in the region. Portsmouth is home to the Norfolk Naval Shipyard, a government facility with approximately 14,000 employees, the U.S. Coast Guard Atlantic Command and Fifth District Headquarters with approximately 2,200 employees, and the Naval Regional Medical Center (U.S. Naval Hospital) with approximately 5,000 employees. Although economic activity in the city has been historically associated with the port and military activities in the region, Portsmouth’s economy has diversified in recent years with increasing employment in the service, manufacturing and professional sectors.

Portsmouth is an independent, full-service city with sole local governmental taxing power within its boundaries. It derives its governing authority from a charter granted by the General Assembly of the Commonwealth of Virginia. The governing body of the city is the City Council, which formulates policies for the administration of the city.

Overview of Government Organization

Portsmouth operates under the Council – Manager form-of-government, with the City Council consisting of a mayor and six other council members. The mayor is elected directly by the voters on an at-large, nonpartisan basis, as are the remaining members of the City Council. The City Council is the legislative policy-making body, and the City Manager, who is appointed by the City Council, serves as the city’s chief executive officer. The City Manager reports to the 2-6 City Council, appoints department heads, conducts the financial business of the city, and performs other duties as required by the governing body.

The operation of public schools in Portsmouth is the responsibility of the School Board, consisting of nine members elected by the citizens at-large for four-year terms. By State law, the School Board operates independently from City Council, but is fiscally dependent on it. The School Board sets policies, hires the School Superintendent, and determines the use of its funds subject to legal restrictions. The City Council appropriates an annual sum for education, which may be appropriated by category; however, the School Board determines how the funds are spent. Taxing and appropriation authority remain with the City Council.

Overview of Governmental Services and Selected Functions

The city provides general governmental services to meet the needs of its citizens, including police and fire protection, collection and disposal of refuse, water and sewer services, stormwater services, parks and recreation, libraries and cultural resources, health and social services, and street and highway maintenance. Other services provided by the city that receive partial funding from the Commonwealth include public education in grades kindergarten through 12, and certain technical and special education, mental health assistance, and judicial assistance.

The city’s main municipal complex includes the city hall building which houses nearly all of the city’s operational departments, the city jail and police headquarters. The city has eight fire stations, one central library with three neighborhood branch libraries, 44 city parks totaling over 588 acres, seven community centers, three municipal golf courses and 26 public education facilities located throughout Portsmouth.

The following agencies collaborate with the city to enhance economic development, public safety and transportation projects:

 Portsmouth Redevelopment  Hampton Roads Planning District and Housing Authority Commission  Economic Development  Hampton Roads Economic Authority Development Alliance  Portsmouth Port and  Hampton Roads Regional Jail Industrial Commission Authority  Portsmouth Parking  Hampton Roads Transportation Authority Accountability Commission

2-7 BUDGET PROCESS

Formulation of the City Manager’s Proposed Budget

The City Charter (Section 5.02.i) requires the City Manager to prepare and submit to the City Council an annual balanced budget. The annual budget process begins in the fall of the preceding fiscal year. In November, the department directors and the City Manager meet to discuss the upcoming year’s priorities, and develop the budget calendar. The calendar establishes the budget development and formal schedule for City Manager presentations, public work sessions, public hearings, and the budget adoption.

Departments develop requests based on projected needs, and they must be related to the organization’s program objectives. The budget staff receives and reviews the requests. The City Manager prioritizes requests and recommends a Proposed Budget to City Council based on available resources.

Budget Calendar

October  City Manager and Finance staff meet to develop budget priorities and budget balancing strategies.

November  Finance Department provides Budget Instructions to Departments.  Finance Department presents Five-Year Forecast to City Council.

December  Departments submit budgets.

January  City Manager and Budget Team meet with each department to review FY 2019 Operating Budget request.

February  City Manager and Budget Team formulate a proposed budget.  City Council meets with School Board on budget.

March  School Board adopts their Proposed Budget and Request for Local Funding – March 22, 2018.  City Manager presents Proposed FY 2019 Budget – March 26, 2018.

2-8 April  State of the City Address – April 6, 2018  Public Hearings for Proposed Operating/CIP Budgets, Tax Rates, CDBG and HOME Programs - April 10 & April 24, 2018.  City Council Work Session (s) on Proposed Budget – April 9 & April 23, 2018

May  Adoption of FY 2019 Operational /CIP Budgets, including Tax Ordinances, Appropriation Ordinances and Public Hearing on Effective Tax Rate Notice – May 8, 2018  Adoption of FY 2019 School Board Budget – May 24, 2018

Budget Implementation

Once the budget is adopted for the fiscal year, on July 1, it becomes each department’s financial legal basis. No department or other city government agency may spend in excess of approved and appropriated amounts. To ensure conformity with the adopted budget, financial and programmatic monitoring of departmental activities occurs throughout the year. Copies of the Adopted Budget may be obtained from the city’s internet site at www.portsmouthva.gov/Finance, or found at the city’s libraries.

Amendment of the Budget

As prescribed by Section 15.2-2507 of the Code of Virginia (1997), amendments to the final adopted budget must follow the legal process. Any such amendment that exceeds one percent (1%) of the total revenue shown in the currently adopted budget must be preceded with a published notice of a meeting and a public hearing. The newspaper must have a general circulation in the locality and must be circulated seven days prior to the meeting date. The notice must state Portsmouth’s intent to amend the budget and include a brief synopsis of the proposed budget amendment. After first providing a public hearing, the amendment may be adopted at the advertised meeting.

Transfer of Appropriations

The City Code (Section 12-5) grants the chief financial officer and city manager the following transfer authority:

2-9 a) The chief financial officer may transfer, at any time, an encumbered appropriation balance or portion thereof within the same general classification of expenditures or within an office, department or agency.

(b) Should the city council make appropriations for an emergency contingency fund, the city manager may thereafter transfer any or the entire unencumbered portion thereof to any item of expense contained in the city budget, reporting such action and reason therefor to the city council at its next regular meeting.

(c) The city manager may, at any time during the fiscal year, transfer any unencumbered appropriation balance not to exceed $100,000.00 from one department, project, program or purpose to another department, project, program or purpose within the same accounting fund. The city manager shall make a monthly report to the city council of all transfers greater than $50,000.00.

FUND STRUCTURE

Governmental Fund Types

Municipal functions are financed with governmental funds. The municipality’s acquisition, use, and balance of expendable financial resources and related liabilities are accounted for through governmental funds. This excludes proprietary funds and similar trust funds.

The municipality budgets the following major governmental funds:

General Fund - The general fund is the municipality’s general operating fund. With the exception of financial resources required to be accounted for in another fund, the general fund is used to account for all financial resources.

Capital Projects Fund (Capital Improvement Fund) – With the exception of capital improvements financed by proprietary funds, the capital improvement fund accounts for major capital facility acquisition or construction financial resources.

Debt Service Fund – The debt service fund is used to account for and report financial resources that are restricted, committed or assigned to expenditure for principal and interest on debt obligations. All debt service of the city is accounted for through the Debt Service Fund, except the debt service related to Public Utility Debt (proprietary fund debt) which is accounted for 2-10 within the Public Utility Fund.

The city budgets the following minor governmental funds:

Special Revenue Funds - Special revenue funds are used as legally restrictive revenue sources for expenditures having specified purposes.

Community Development Fund – The community development fund is used to implement various capital project programs.

Permanent Fund (Cemetery Fund) – Cemetery fund revenues are derived from the sale of cemetery lots, perpetual care payments, donations and legacies. These funds are designated for the care of cemetery lots. The principal of such funds shall not be expended for any other purpose. The city budgets the following major proprietary funds:

Enterprise Funds - Enterprise funds are used to account for operations financed and operated in a manner similar to private business enterprises. Upon providing goods or services to the general public on a continual basis, the governing body's intent is to recover expenses, including depreciation, through user charges where the governing body has decided periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The city has two major enterprise funds: Public Utility Fund and the Parking Authority Fund, and two minor ones: Waste Management and the Golf Fund.

Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments, city agencies, or some agencies external to the city on a cost-reimbursement basis. The city has five internal service funds: City Garage Fund, Information Technology Fund, Risk Management Fund, Health Insurance Fund and the Other Post Employment Benefit (OPEB) Fund.

Fiduciary Fund Types: When the city holds assets in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds, fiduciary funds are used to account for the assets. The city maintains pension trust and agency funds. The Pension Trust Funds account for the city's retirement plan assets. Agency funds are custodial in nature (assets equal liabilities) and do not involve operational measurement results. Fiduciary funds are minor funds and are not included in the government-wide financial statements.

2-11 BASIS OF BUDGETING

The budgets of the Governmental funds (for example, the General Fund, Special Revenue Funds, Capital Funds) are prepared on a modified accrual basis. The expenditures/obligations of the city (purchase orders, direct payment, etc.) are budgeted as expenditures; however, revenues are recognized when they can be measured and are available.

In cases where goods and services are not received by year-end, encumbrances are reviewed for valid year end adjustment entries. Based on the date of the purchase order for contractual services, encumbrances are carried over into the next fiscal year.

BASIS OF ACCOUNTING

The Comprehensive Annual Financial Reports (CAFR) displays the city’s expenses and revenues according to GAAP. This also conforms to the methodology in which the city prepares the annual budget.

Exceptions are identified below:

 Principal payments on long-term debt are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budgetary basis.  Capital Outlay within the Enterprise Funds is recorded as assets on a GAAP basis instead of being expended on a budgetary basis.  Depreciation expense is recorded on a GAAP basis only.  Governments typically liquidate their accrued liabilities with expendable available financial resources. Accordingly, an expenditure is normally recognized in a governmental fund at the same time that a liability is incurred. Such is not the case with compensated absences. Under modified accrual accounting, these expenditures and liabilities are recognized when they mature (when due).  The accrual basis of accounting is used to determine the amount of the liability related to compensated-absences that should be presented on the balance sheet of a proprietary fund. In determining the amount, the total amount of the estimated debt is presented as a liability (not just the portion of the debt that will use expendable financial resources).

2-12 CAPITAL IMPROVEMENT PROGRAM

The city’s Capital Improvements Program (CIP) is a five-year plan, which addresses both repair and replacement of existing infrastructure as well as the construction or acquisition of new facilities and equipment to accommodate current and future demands for service.

Capital expenditures are accounted for in their respective funds, including the General Fund, the Capital Improvements Funds, the Internal Service Funds and the Enterprise Funds. The General Fund contains projects related to general governmental services in areas such as general administration, facilities maintenance, public safety and parks and recreation. Vehicle maintenance is accounted for in an internal service fund. Its customers are user departments of the city and these projects are funded primarily from user charges. Solid waste, water and sewer projects, storm water and parking may be found in the Enterprise Funds section.

Financing of the CIP is provided through debt issuance or on a pay-as-you-go basis. Pay- as-you-go funding is provided from several sources including current tax revenues, interest earnings, revenue from other governmental agencies and user fees. Debt funding may include general obligation bonds, revenue bonds, bank loans or lease financing.

Prioritization of the city’s capital needs is essential in the development of the city’s CIP. The city reviews and analyzes existing and future capital projects as well as potential funding strategies and options which must align with City Council’s prioritization and with the city’s vision to prioritize and recommend the capital budget and the five-year CIP.

Year one of the five-year CIP is the Capital Budget for FY2019. Some projects are multi- year projects and will be carried over from prior years. The CIP categories of Sewer, Water, Drainage and Street Improvements, Education, Industrial and Economic Development, Leisure Services, Municipal Facilities and Parking Authority primarily reflect projects being sustained from prior fiscal years. The projects are all vital to the continuing quality of life enjoyed by the citizens of the city of Portsmouth. The availability of funding limits the number of new projects; however, certain asset investments are essential to continue operating activities of certain departments and divisions.

2-13 FINANCIAL POLICY COMPLIANCE

The financial integrity of our city government is of utmost importance. Therefore, the establishment of appropriate financial management, debt administration, budget and capital- plan development, and long-range planning policies (“Financial Policies”) promote the fiscal health of Portsmouth and ensure the cost-effective and efficient delivery of services. A complete list of adopted Financial Polices are included as an Appendix. The table on the following page shows the compliance status with these policies.

2-14 Financial Compliance Status Policy FY 18 FY 19 Revenues Will Strive to Maintain Diversified and Stable Revenue Streams.   Set Fees to Recover all or a Portion of the City’s Expense to Provide Service   and Review Fees Annually. Limit Use of One-Time Revenues for Recurring Operations.   Budget & Capital Improvement Program Use Fund Balance for One-Time Expenditures.   Provide City Council with a Quarterly Update of Actual Revenues and   Expenditures. Prepare Five-Year Financial Forecast.   Enhance the Level of Pay-As-You-Go Funding in the CIP.   Maintain City’s Physical Assets to Minimize Future Maintenance and   Replacement Costs. Fund Balance Maintain an Unassigned General Fund Balance Equal to 15% of Budgeted   General Fund Revenues. Maintain Utilities Fund Balance of at Least 75% of One Year’s Total Utility   Revenue based upon the Average for the Last Three Years of Total Utilities Revenues. Debt Management Principles Ensure Term of Long-Term Obligation will not Exceed the Useful or Average   Life of Project Financed. Ensure Debt is not Issued for Current Operations or Recurring Purposes.   Ensure Variable Rate Obligations do not Exceed 15% of the City’s   Outstanding Long-Term Obligations. Prepare a Long-Term Debt Capacity and Affordability Analysis for Tax   Supported Debt that Meets the following Guidelines:  Ratio of All Net Tax Supported Debt Service to Combined General Fund and Special Revenues should not Exceed 10%, within the Six- Year CIP.  Ratio of Net Tax-Supported Debt to Value of Total Assessed Value of Real and Personal Property should not Exceed 4%.  10 Year Debt Payout Ratio of Net Tax-Supported Debt Service should be greater than or Equal to 50%. Adopt Annual Water and Sewer Rates that will Generate Sufficient Revenues   to Meet Legal Requirements of Revenue Bond Covenants and Allow for Adequate Capital Replacement. Target Net Revenues (Water & Sewer Rates) after Operational Expenditures * * to be at Least 115%, with a Goal of 120%, of Debt Service Requirements. Other Post-Employment (OPEB) Funding Implement the Accounting Precepts of the Government Accounting Board’s   Standards 45 and 43 (if required) for Other Post-Employment Benefits Funding. Develop a Funding Strategy that Sets Aside Resources to Pre-Fund OPEB ** ** Liabilities on an Actuarially Sound Basis over Time. *Target remains a goal, but it currently is not achieved. **A three-year plan has been introduced in the FY 2019 budget to achieve full funding of annual required contributions.

2-15 City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed 100 General Fund Taxes Real Property 93,925,598 93,993,554 95,739,376 Personal Property 22,150,697 23,001,584 23,130,691 Other General Proper 2,936,814 2,870,241 2,936,813 Other Local Taxes 30,435,953 30,154,548 30,713,915 Utility Tax Revenue 15,867,547 16,535,783 15,870,828 TotalT Taxes 165,316,609 166,555,710 168,391,623 Intergovernmental Revenue State Non-Categorical Aid 10,422,730 10,405,128 10,410,549 State Shared Expenses 8,748,140 8,602,407 9,420,753 State Categorical Aid 19,463,704 19,211,703 19,629,563 TotalT Intergovernmental Revenue 38,634,575 38,219,238 39,460,865 Charges For Services Charges for Services 4,302,588 5,637,654 4,780,610 Miscellaneous Revenue 1,519,898 1,611,101 1,473,160 Total Charges For Services 5,822,487 7,248,755 6,253,770 Revenue from Use of Money Investment Income 357,530 75,000 700,000 Fines and Forfeitures - 1,500 1,500 Total Fines and Forfeiture 393,231 702,721 497,441 393,231 704,221 498,941 Miscellaneous Revenue 4,836 50,000 50,000 Total Miscellaneous Revenue 361,604 208,878 308,014 366,440 258,878 358,014 Other Financing Sources Other Financing Sources 590,510 2,251,516 2,251,516 Recovered Costs 60,192 62,199 66,586 Total Recovered Cost 2,861,969 3,111,810 3,158,563 2,922,161 3,174,009 3,225,149 Licenses And Permits Licenses and Permits 1,101,701 1,177,039 1,031,197 Use Of Property Use of Property 1,726,793 1,768,115 1,732,348 Payment In Lieu Of Taxes Payment in Lieu of Taxes 2,245,084 2,029,849 2,283,703 Operating Transfers In Transfers In 11,329,924 9,771,010 9,771,010 Fund Balance Fund Balance - 5,835,038 5,768,000 Total General Fund 230,807,043 239,068,378 241,726,136

Fiscal Year 2019 3-1 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed

200 Debt Service Fund Other Financing Sources Other Financing Sources 84,405 - - Operating Transfers In Transfers In 38,702,239 39,057,314 39,737,586 Fund Balance Fund Balance - - 1,000,000 Total Debt Service Fund 38,786,645 39,057,314 40,737,586

300 Capital Improvements Fund Intergovernmental Revenue

State Categorical Aid - 3,559,500 4,207,000 Federal Revenue - 2,424,937 - - 5,984,437 4,207,000 Charges For Services Charges for Services - 50,000 35,000 Other Financing Sources Other Financing Sources - 500,000 - State Funding - Grants Grants - - 75,000

Operating Transfers In -

Transfers In - 10,043,535 12,708,218 Bond Proceeds Bond Proceeds - 26,800,741 21,114,844 Total Capital Improvements Fund - 43,378,713 38,140,062 400 Behavioral Healthcare Svc Fund Intergovernmental Revenue State Non-Categorical Aid 228,679 278,504 288,004 State Categorical Aid 8,269,888 8,967,519 9,185,228 Federal Revenue 1,493,835 1,311,432 1,429,900 9,992,402 10,557,455 10,903,132 Charges For Services Charges for Services 79,453 32,000 145,000 Miscellaneous Revenue 40,354 75,000 75,000 119,808 107,000 220,000 Revenue from Use of Money Investment Income 34,839 - - Operating Transfers In Transfers In 673,235 712,560 718,489 Fund Balance Fund Balance - 79,250 - Total Behavioral Healthcare Svc Fund 10,820,284 11,456,265 11,841,621

Fiscal Year 2019 3-2 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary

City of Portsmouth

Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed

Charges For Services 405 Public Law Library Fund

Charges for Services 25,172 31,026 31,026

Total Public Law Library Fund 25,172 31,026 31,026

410 Social Services Fund Intergovernmental Revenue State Categorical Aid 14,617,747 15,534,782 15,313,256 Federal Revenue 12,135 - - 14,629,882 15,534,782 15,313,256 Charges For Services Miscellaneous Revenue 6,751 20,000 10,000 Miscellaneous Revenue Miscellaneous Revenue 37,631 125,000 100,000 Recovered Costs Total Recovered Cost 100,303 97,000 99,000 Operating Transfers In Transfers In 3,185,326 3,994,267 3,400,000

Total Social Services Fund 17,959,893 19,771,049 18,922,256

415 Children's Services Act Fund

Intergovernmental Revenue State Categorical Aid 2,126,760 1,390,169 1,833,544 Operating Transfers In Transfers In 706,238 700,090 721,036 2,832,998 2,090,259 2,554,580 Total Children's Services Act Fund

420 Stormwater Management Fund Charges For Services Charges for Services 7,414,752 8,356,434 8,356,434 Revenue from Use of Money Investment Income 13,542 - - Fund Balance Fund Balance - 1,000,000 1,000,000 Total Stormwater Management Fund 7,428,294 9,356,434 9,356,434

Fiscal Year 2019 3-3 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed 435 Willett Hall Fund Charges For Services Charges for Services 15,720 20,000 20,000 Miscellaneous Revenue - 2,156 2,156 15,720 22,156 22,156 Recovered Costs Total Recovered Cost 71,685 125,000 125,000 Use Of Property Use of Property 41,912 70,000 70,000 Operating Transfers In Transfers In - 130,000 130,000 Total Willett Hall Fund 129,317 347,156 347,156

500 Cemetery Fund

Charges For Services Charges for Services 34,500 40,000 40,000 Revenue from Use of Money Investment Income 80,129 10,000 10,000 Other Financing Sources Other Financing Sources 2,500 - - Total Cemetery Fund 117,129 50,000 50,000

630 New Port Community Development Authority Charges For Services

Charges for Services 1,029,382 1,019,903 1,019,903

Total New Port Community Development Authority 1,029,382 1,019,903 1,019,903 700 Public Utility Fund Charges For Services Charges for Services 42,158,505 43,570,380 42,391,208 Miscellaneous Revenue 398,670 350,000 360,000 42,557,175 43,920,380 42,751,208 Revenue from Use of Money Investment Income 201,249 - - Other Financing Sources Other Financing Sources 486,419 485,672 485,672 Recovered Costs Total Recovered Cost 556,240 160,000 146,000 Licenses And Permits Licenses and Permits 10,830 9,000 10,000 Use Of Property Use of Property 55,751 23,727 49,500 Fund Balance Fund Balance - 4,816,521 2,818,971

Total Public Utility Fund 43,867,664 49,415,300 46,261,351

Fiscal Year 2019 3-4 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary

City of Portsmouth

Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed

Operating Transfers In 710 Public Utility CIP Transfers In Bond Proceeds - 6,104,000 900,000 Bond Proceeds - - 55,900,000

Total Public Utility CIP - 6,104,000 56,800,000

Charges For Services 720 Golf Fund Charges for Services Use Of Property 726,053 964,500 994,500

Use of Property 348,436 526,000 476,000 Operating Transfers In Transfers In 843,509 843,509 998,362

Total Golf Fund 1,917,998 2,334,009 2,468,862

740 Waste Management Fund Charges For Services Charges for Services 12,593,496 11,170,988 10,784,483 Miscellaneous Revenue 592,316 4,800 4,800 13,185,812 11,175,788 10,789,283 Revenue from Use of Money Investment Income 59,902 - - Fund Balance Fund Balance - 1,717,107 -

Total Waste Management Fund 13,245,714 12,892,895 10,789,283 750 Portsmouth Parking Authority Charges For Services Charges for Services 246,685 285,022 396,228 Miscellaneous Revenue 2,080 2,400 2,400 248,765 287,422 398,628 Fines and Forfeitures Fines and Forfeiture 96,277 127,936 213,631 Use Of Property Use of Property 707,610 710,158 617,608 Operating Transfers In Transfers In 590,179 133,372 34,177

Total Portsmouth Parking Authority 1,642,831 1,258,888 1,264,044

760 Portsmouth Pkg Authority CIP

Operating Transfers In - - 250,000

Total Portsmouth Pkg Authority CIP - - 250,000

Fiscal Year 2019 3-5 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed

800 City Garage Fund Charges For Services Charges for Services 8,134,042 7,944,274 7,265,375 Miscellaneous Revenue 33,990 30,000 30,000 8,168,032 7,974,274 7,295,375 Operating Transfers In Transfers In 41,978 42,000 42,000

Total City Garage Fund 8,210,010 8,016,274 7,337,375

810 Information Technology Fund

Charges For Services

Charges for Services 5,218,941 5,873,701 5,803,675 Miscellaneous Revenue 4,500 13,179 13,179 5,223,441 5,886,880 5,816,854 Fund Balance Fund Balance - 153,137 2,327,380

Total Information Technology Fund 5,223,441 6,040,017 8,144,234

820 Risk Management Fund Charges For Services Charges for Services 5,735,918 6,041,201 5,306,220 Recovered Costs Total Recovered Cost 107,710 - 40,000 Fund Balance

Fund Balance - - 1,462,167

Total Risk Management Fund 5,843,628 6,041,201 6,808,387

830 Health Insurance Fund Charges For Services Charges for Services 16,650,138 18,349,682 19,176,988 Fund Balance Fund Balance - 3,000,000 1,000,000 Total Health Insurance Fund 16,650,138 21,349,682 20,176,988

Fiscal Year 2019 3-6 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Revenue Summary FY 2017 FY 2018 FY 2019 Funding Sources Actual Adopted Proposed

900 Portsmouth City Public Schools

School General Fund Schools - 144,303,313 145,327,290 School Grant Fund Schools - 18,867,500 18,089,579 School Food Services Fund Schools - 8,618,790 8,886,727 School Risk Mgmt Fund Schools - 19,700,000 19,386,800 School Textbook Fund Schools - 1,496,186 1,334,821

Total Portsmouth City Public Schools - 192,985,789 193,290,217

910 Community Development Intergovernmental Revenue Federal Revenue - 1,790,538 1,784,568 Total Community Development - 1,790,538 1,784,568

Total Funding Sources 406,537,582 673,855,090 720,102,069

Fiscal Year 2019 3-7 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Fund Summary FY 2017 FY 2018 FY 2019 Business Units Actual Adopted Proposed 100 General Fund General Government City Council 290,485 298,591 351,613 City Clerk 340,754 367,851 388,555 City Manager 1,061,844 1,160,684 1,192,555 Management and Legislative Affairs 325,970 368,439 374,017 Registrar 644,099 683,750 697,340 City Attorney 1,574,876 1,795,790 1,934,884 Human Resource Management 1,220,338 1,370,055 1,350,280 Civil Service Commission 54,795 115,863 115,863 Commissioner of the Revenue 1,575,971 1,718,512 1,842,354 City Assessor 992,036 1,002,092 1,014,951 City Treasurer 2,098,938 2,275,647 2,194,445 Finance and Budget 1,824,974 2,180,939 2,428,617 Finance and Budget - Procurement 924,920 914,829 882,719 Marketing and Communications 1,449,163 1,592,709 1,733,383 City Auditor 23,898 112,877 113,375 14,403,061 15,958,628 16,614,951 Non-Departmental Non-Departmental 11,266,224 12,263,067 7,909,253 Transfers and Contingencies 97,430,927 99,651,900 102,511,769 Public Transportation 2,912,526 3,200,000 2,816,000 Support to Civic & Cultural Organizations 343,078 469,428 386,126 111,952,755 115,584,395 113,623,148 Judicial Circuit Court Judges 575,501 592,135 604,049 Circuit Court Clerk 1,389,716 1,506,344 1,580,110 Magistrate 3,617 6,717 7,176 General District Court 97,295 111,995 49,319 Juvenile And Domestic Relations Court 30,172 31,206 31,973 Juvenile Court Services 1,096,022 1,329,404 1,330,773 Commonwealth Attorney 2,685,970 2,995,282 2,873,046 Sheriff 11,773,152 11,622,224 11,980,111 17,651,443 18,195,307 18,456,557 Public Safety Police Department 30,075,168 30,699,282 32,218,959 E-911 1,770,973 2,055,811 1,906,632 Fire, Rescue And Emergency Services 24,038,390 24,263,201 25,195,349 55,884,531 57,018,294 59,320,940 Public Works/General Services Streets And Highways 3,665,731 3,451,537 3,551,085 Mosquito Control 402,227 529,623 610,165 Engineering 1,103,235 1,148,321 1,354,276 Traffic Engineering 2,297,638 2,434,840 2,416,621 Property Management 3,439,473 3,885,263 4,166,018 Utilities 2,575,593 2,725,000 2,725,000 Rental Of Land 168,613 170,200 173,126 Harbor Center Pavilion 447,816 346,113 399,483 14,100,326 14,690,897 15,395,774 Public Health Public Health Department 1,276,976 1,304,321 1,339,643 Fiscal Year 2019 3-8 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Fund Summary 2019 Proposed Budget Fund Summary FY 2017 FY 2018 FY 2019 Business Units Actual Adopted Proposed

100 General Fund Parks, Recreation, and Cultural Museums 2,121,276 2,199,719 2,454,043 Public Library 2,188,189 2,390,843 2,474,335 Parks, Recreation and Leisure Services - Administration 3,815,292 3,954,994 3,989,112 Parks, Recreation and Leisure Services - Parks 2,111,680 1,254,864 1,260,727 Parks, Recreation and Leisure Services - Recreation 298,859 796,312 731,954 Parks, Recreation and Leisure Service-Before & After Program 532,300 552,872 554,172 11,067,596 11,149,604 11,464,343 Community and Economic Development Permits and Inspections 2,264,883 2,509,502 2,674,397 Economic Development 618,609 767,208 857,186 Planning 1,623,287 1,890,222 1,979,197 Neighborhood Advancement 6,154 - - 4,512,932 5,166,932 5,510,780 Total General Fund 230,849,619 239,068,378 241,726,136

200 Debt Service Fund Non-Departmental Debt Service Fund 37,841,589 39,057,314 40,737,586 Total Debt Service Fund 37,841,589 39,057,314 40,737,586 300 Capital Improvements Fund

Capital Improvements Drainage and Street Improvements - 14,513,312 14,635,375 Education - 6,999,500 7,800,000 Industrial and Economic Development 300,000 300,000 Leisure Services - 1,393,313 365,000 Municipal Facilities - 15,189,568 11,589,687 Fleet Management - 4,933,020 3,450,000 - - 43,378,713 38,140,062 Total Capital Improvements Fund - 43,378,713 38,140,062

400 Behavioral Healthcare Svc Fund Public Health Behavioral Healthcare Services Fund 9,503,756 11,456,265 11,841,621 Total Behavioral Healthcare Svc Fund 9,503,756 11,456,265 11,841,621

405 Public Law Library Fund Parks, Recreation, and Cultural Law Library Fund 22,329 31,026 31,026 Total Public Law Library Fund 22,329 31,026 31,026

Fiscal Year 2019 3-9 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Fund Summary FY 2017 FY 2018 FY 2019 Business Units Actual Adopted Proposed

410 Social Services Fund Public Health Social Services Fund 18,324,540 19,771,049 18,922,256

Total Social Services Fund 18,324,540 19,771,049 18,922,256

415 Children's Services Act Fund Public Health CSA Fund 2,897,712 2,090,259 2,554,580 Total Children's Services Act Fund 2,897,712 2,090,259 2,554,580

420 Stormwater Management Fund Public Works/General Services Storm Water Management Fund 7,219,355 9,356,434 9,356,434

Total Stormwater Management Fund 7,219,355 9,356,434 9,356,434

435 Willett Hall Fund Community and Economic Development Willett Hall 278,488 347,156 347,156

Total Willett Hall Fund 278,488 347,156 347,156

500 Cemetery Fund Public Works/General Services Cemetery Perpetual Care Fund - 50,000 50,000

Total Cemetery Fund - 50,000 50,000

630 New Port Community Development Authority Community and Economic Development New Port Community Development Authority 127,646 1,019,903 1,019,903

Total New Port Community Development Authority 127,646 1,019,903 1,019,903

700 Public Utility Fund Public Works/General Services Public Utilities Fund 34,909,338 49,415,300 46,261,351

Total Public Utility Fund 34,909,338 49,415,300 46,261,351

710 Public Utility CIP Capital Improvements Sewer - 1,700,000 12,500,000 Water - 4,404,000 44,300,000

- 6,104,000 56,800,000

Total Public Utility CIP - 6,104,000 56,800,000

720 Golf Fund Parks, Recreation, and Cultural Golf Services Fund 2,095,092 2,334,009 2,468,862

Total Golf Fund 2,095,092 2,334,009 2,468,862

Fiscal Year 2019 3-10 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Fund Summary FY 2017 FY 2018 FY 2019 Business Units Actual Adopted Proposed

740 Waste Management Fund Public Works/General Services Waste Management Fund 10,770,810 12,892,895 10,789,283

Total Waste Management Fund 10,770,810 12,892,895 10,789,283

750 Portsmouth Parking Authority Public Works/General Services Parking Authority Fund 1,797,262 1,258,888 1,264,044

Total Portsmouth Parking Authority 1,797,262 1,258,888 1,264,044

760 Portsmouth Pkg Authority CIP Capital Improvements Parking Authority CIP - - 250,000

Total Portsmouth Pkg Authority CIP - - 250,000

800 City Garage Fund Public Works/General Services City Garage Fund 8,258,315 8,016,274 7,337,375

Total City Garage Fund 8,258,315 8,016,274 7,337,375

810 Information Technology Fund General Government Information Technology 3,967,719 5,071,146 7,036,093 Information Technology - Telecommunications 754,723 968,871 1,108,141

Total Information Technology Fund 4,722,443 6,040,017 8,144,234

820 Risk Management Fund General Government Finance and Budget - Risk Management Fund 2,240,506 6,041,201 6,808,387

Total Risk Management Fund 2,240,506 6,041,201 6,808,387

830 Health Insurance Fund General Government Finance and Budget - Health Insurance Fund 15,263,906 21,349,682 20,176,988

Total Health Insurance Fund 15,263,906 21,349,682 20,176,988

900 Portsmouth City Public Schools Education Public Education - 192,985,789 193,290,217

Total Portsmouth City Public Schools - 192,985,789 193,290,217

910 Community Development Community and Economic Development Community Planning and Development Program - 1,790,538 1,784,568

Total Community Development - 1,790,538 1,784,568

Fiscal Year 2019 3-11 Summary Reports

City of Portsmouth Fiscal Year 2019 Proposed Budget Fund Summary Fiscal Year 2019 Proposed Budget Fund Summary FY 2017 FY 2018 FY 2019 Business Units Actual Adopted Proposed

City Total Budget 387,122,706 673,855,090 720,102,069

Fiscal Year 2019 3-12 Summary Reports

City of Portsmouth Fiscal Year 2019 Position Summary FY2017 FY 2018 FY 2019 Actual Amended Proposed Full Time Full Time Full Time FTE = 1 FTE = 1 FTE = 1 General Government City Council 7 7 7 City Clerk 4 4 4 City Manager 8 8 8 Office of Management Services 2 2 2 Registrar 4 5 5 City Attorney 12 13 13 Department of Human Resource Management 11 10 10 Commissioner of the Revenue 23 23 23 City Assessor 10 10 10 City Treasurer 25 24 24 Department of Finance 17 17 17 Procurement and Risk Management 5 5 5 Information Technology 26 27 27 Telecommunications 7 6 6 Office of Marketing and Communications 7 9 9 Risk Management Fund 3 3 3 City Auditor 1 1 1 Total General Government 172 174 174

Judicial Circuit Court Judges 8 8 8 Circuit Court Clerk 24 24 24 General District Court 0 0 0 Commonwealth's Attorney 32 33 33 Sheriff 162 156 156 Total Judicial 226 221 221

Public Safety Police Department 334 329 329 E-911 33 33 33 Department of Fire, Rescue and Emergency 242 242 242 Total Public Safety 609 604 604

3-13 City of Portsmouth Fiscal year 2019 Position Summary FY 2017 FY 2018 FY 2019 Actual Amended Proposed Full Time Full Time Full Time FTE = 1 FTE = 1 FTE = 1 Public Works Streets and Highways 16 16 16 Stormwater Management Fund 28 27 27 Mosquito Control 4 6 6 Engineering 14 14 14 Traffic Engineering 9 9 9 Parking Authority Fund 4 4 4 Property Management 42 42 42 Waste Management Fund 57 55 55 City Garage Fund 38 39 39 Public Utilities Fund 138 136 136 Harbor Center Pavilion 2 3 3 Total Public Works 352 351 351

Public Health Behavioral Healthcare Services Fund 120 120 120 Social Services Fund 248 247 220 Total Public Health 368 367 340

Parks, Recreation, and Cultural Department of Museums 26 26 27 Department of Public Library 29 29 29 Golf Services Fund 16 12 12 Parks, Recreation and Leisure Services 50 48 48 Total Parks, Recreation, and Cultural 121 115 116

Community and Economic Development Permits and Inspections 30 30 30 Department of Economic Development 5 5 7 Willett Hall Fund 2 2 2 Department of Planning 13 13 13 Total Community and Economic Development 50 50 52 Total City Positions 1898 1882 1858

3-14 UNRESTRICTED, UNASSIGNED FUND BALANCE/NET POSITION SCHEDULE - ALL FUNDS

Governmental Funds Capital Total Debt Service Special Revenue Improvements Permanent Governmental Internal Service Total Primary General Fund Fund Funds Fund Fund Funds Enterprise Funds Funds Government

Unassigned or Unrestricted Fund Balance/Net Position at 6/30/2017(1) $ 57,358,331 $ - $ (2,443,922) $ - $ - $ 54,914,409 $ 66,659,366 $ 18,687,350 $ 140,261,125

Release of FY2017 Assigned Fund Balance 5,835,038

Projected FY2018 Revenues: Local 185,243,092 - 12,523,494 32,443,901 50,000 230,260,487 64,924,211 41,598,932 336,783,630 Intergovernmental 38,219,238 - 27,482,406 - - 65,701,644 - - 65,701,644 Other Sources(2) 9,771,010 39,057,314 4,836,827 - - 53,665,151 976,881 41,978 54,684,010

Total available funds 296,426,709 39,057,314 42,398,805 32,443,901 50,000 404,541,691 66,659,366 60,328,260 597,430,409

Estimated FY2018 Expenditures: 239,068,378 39,057,314 44,842,727 50,632,713 50,000 373,651,132 65,901,092 41,640,910 481,193,134

Projected Fund Balance/Net Position at 6/30/2018 57,358,331 - (2,443,922) (18,188,812) - 30,890,559 66,659,366 18,687,350 116,237,275

Projected FY2019 Revenues: Local 186,726,201 1,000,000 12,539,220 87,721,844 50,000 288,037,265 58,751,001 42,424,984 389,213,250 Intergovernmental 39,460,865 - 28,049,932 4,282,000 - 71,792,797 - - 71,792,797 Other Sources(2) 9,771,070 39,737,586 4,248,489 9,190,218 - 62,947,363 1,032,539 42,000 64,021,902

Total available funds 293,316,467 40,737,586 42,393,719 83,005,250 50,000 453,667,984 126,442,906 61,154,334 641,265,224

Proposed FY2019 Expenditures 241,726,136 40,737,586 44,837,641 101,194,062 50,000 428,545,425 59,783,540 42,466,984 530,795,949 Use of Fund Balance -OPEB Trust 1,000,000

Projected Fund Balance/Net Position at 6/30/2019 $ 50,590,331 $ - $ (2,443,922) $ (18,188,812) $ - $ 25,122,559 $ 66,659,366 $ 18,687,350 $ 110,469,275 ↗ Fund Balance Policy requires FB to equal or exceed 15% of budgeted General Fund ↑ Revenue. FY 2019 proposed revenue is Policy requires that unrestricted net position of the Utility Fund equal or $241,726,136 * 15% = $36,258.920; exceed 75% of the budgeted revenue for the Utility Fund. Of the Projected therefore, the policy has been met. Unrestricted Net Position at June 30, 2018 for all enterprise funds, $66,367,662 is for Utility Funds. Budgeted revenue for the Utility fund for FY 2019 is projected at $45,261,351 and 75% of this amount equals $33,946,013. Therefore the policy has been met.

(1) Source: Unassigned Fund Balances and/or Unrestricted Net Assets per the FY2017 Audited CAFR. (2) Transfers In From Other Funds

3-15 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Admissions and Amusement Tax 10% 10% 0%

Cable Franchise Fee 5% of gross receipts 5% of gross receipts 0%

Cigarette Tax $0.90 per pack $0.90 per pack $0.00

City Garage Fees: Basic Tow Fee $105 $105 $0.00 Storage Fees $20 per day $20 per day $0.00 Winching Fees $85/hr $85/hr $0.00

Guest Lodging Tax 8% 8% 0%

Machinery and Tool Tax $3.00 per $100 of original cost at $3.00 per $100 of original cost at 50% value 50% value $0.00

Motor Vehicle License Fees: Motorcycle $24.00 $24.00 $0.00 Automobile: Vehicles up to 4,000 pounds $32.00 $32.00 $0.00 Vehicles over 4,000 pounds $37.00 $37.00 $0.00

Personal Property Tax $5.00 per $100 of assessed value $5.00 per $100 of assessed value $0.00

Personal Property Tax-Boats $.50 per $100 of assessed value $.50 per $100 of assessed value $0.00

Real Property Tax $1.30 per $100 of assessed value $1.30 per $100 of assessed value $0.00

Residential Sewer Charges * $3.91 per 1,000 gallons $4.11 per 1,000 gallons 5% Sewer Flat Rate $18.59 per month $18.59 per month $0.00 . Residential Solid Waste Fee $30.16 per month $30.16 per month $0.00

Residential Water Charges * $4.99 per 1,000 gallons $5.24 per 1,000 gallons 5%

Restaurant Food Tax 6.5% 6.5% 0%

Stormwater Fees: Commercial $10.50 /equivalent residential unit $10.50 /equivalent residential unit 0% Residential (monthly) $10.50 $10.50 $0.00

Utility Taxes: All Users: Local Telephone 20% of first $2,000 20% of first $2,000 0% Mobile Telecommunications 20% of first $2,000 20% of first $2,000 0% Water Service 20% of first $2,000 20% of first $2,000 0% Commercial: Cable 20% of first $2,000 20% of first $2,000 0% Electricity 20% of first $2,000 20% of first $2,000 0% Gas 20% of first $2,000 20% of first $2,000 0% Residential: Electricity $3.40 $3.40 $0.00 Gas $3.00 $3.00 $0.00

* Water and sewer fees increase 5% annually as per Appendix A of the Code of the City of Portsmouth, Virginia (2006), as amended.

3-16 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Building Permits & Inspections: Permit Type: Building Permit - minimum charge $50.00 min $50.00 min $0.00 Plumbing Permit $50.00 min $50.00 min $0.00 Per Plumbing fixture $6.00 $6.00 $0.00 Mechanical Permit $50.00 min; 9/10 of 1% of value $50.00 min; 1.1% of value $0.00 Electrical Permit $50.00 min $50.00 min $0.00 Valuation Fees $50.00 min $50.00 min $0.00 Rental Inspection Fee Initial $50.00 min $50.00 min $0.00 Fee for Additional Re-inspections $50.00 all $50.00 all $0.00

Residential Temporary Certificate of Occupancy (CO) - 30-day $50.00 $50.00 $0.00 Renewal of Residential CO $100.00 $100.00 $0.00 Commercial Temporary CO $100.00 $100.00 $0.00 Renewal of Commercial CO $200.00 $200.00 $0.00 CO for Existing Structure $50.00 $50.00 $0.00 Appeal of a decision of the building and/or code official. $100.00 $100.00 $0.00

Tents, Mobile Homes and Other Temporary Structures Tents $50.00 $50.00 $0.00 New Mobile Home $50.00 $50.00 $0.00 Replacement Mobile Home $50.00 $50.00 $0.00

Plan Review (PR) 1 & 2 Family<2000sq.ft. $50.00 $50.00 $0.00 1 & 2 Family>2000sq.ft. $80.00 $80.00 $0.00

PR-Other Structures <2500 sq.ft. $80.00 $80.00 $0.00 2500 sq.ft. to 4,999 sq.ft. $120.00 $120.00 $0.00 5,000 sq.ft. to 9,999 sq.ft. $160.00 $160.00 $0.00 10,000 sq.ft. to 74,999 sq.ft. $200.00 $200.00 $0.00 75,000 sq.ft. and up

Commercial Inspection Fees $100.00 $100.00 $0.00 Building Permit Fees: For 100 square feet up to and including 999 square feet, the fee shall be $10.00 per 100 square feet or fraction thereof. $10.00 $10.00 $0.00 For 1,000 square feet up to and including 4,999 square feet, the fee shall be $100.00 per 1,000 square feet plus $9.00 per 100 square feet or fraction thereof. $100 + 9.00 $100 + 9.00 $0.00 For 5,000 square feet or more, the fee shall be $460.00 for the first 5,000 square feet plus $8.00 per 100 square feet or fraction thereof without limit. $460.00 + 8.00 $460.00 + 8.00 $0.00

3-17 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Residential Use Group R5, Single Family Residence, Duplex, or Townhome: Review of Electrical, Fire protection, mechanical or plumbing plans for existing structures when altered and area of the building contains 3,000 square feet or more, or, exceeds 2½ stories in height. $50.00 $50.00 $0.00 For up to and including 1,999 square feet, the fee shall be $8.00 per 100 square feet or fraction thereof. The minimum fee shall be $50.00. $8.00 $8.00 $0.00 For 2,000 square feet up to and including 4,999 square feet, the fee shall be $160.00 per 2,000 square feet plus $7.00 per 100 square feet or fraction thereof. $160 + 7.00 $160 + 7.00 $0.00 For 5,000 square feet or more, the fee shall be $370.00 for the first 5,000 square feet plus $6.00 per 100 square feet or fraction thereof without limit. $370.00 + 6.00 $370.00 + 6.00 $0.00

Fee schedule for electrical permits and inspections: Temporary service on the structure for construction only $50.00 $50.00 $0.00 For amusement ride permits and inspections: For each small mechanical ride or inflatable amusement device covered by a permit $30.00 $30.00 $0.00 Annual inspection of Inflatable amusement device $50.00 $50.00 $0.00 For each circular ride or flat-ride less than 20-feet in height $55.00 $55.00 $0.00 For spectacular ride that cannot be inspected as a circular ride or flat-ride noted above due to complexity or height $75.00 $75.00 $0.00 Coaster exceeding 30 feet in height $200.00 $200.00 $0.00 Generators other than small portable generators $165.00 $165.00 $0.00

Streets, Sidewalks & Local Driveway Permits Residential $50.00 $50.00 $0.00 Commercial $300.00 $300.00 $0.00 Right-of-Way Disturbance Permit Single Family Res. Lot (new $50.00 $50.00 $0.00 Commercial Projects/Site Plans 7.5% of ROW Bond 7.5% of ROW Bond 0%

3-18 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Demolition Permit Fees S/F Res $50.00 $50.00 $0.00 All Other $150.00 $150.00 $0.00 Sign Permit $50.00 $50.00 $0.00 Pool Inspection, grounding $50.00 $50.00 $0.00 Inspect for temporary release $50.00 $50.00 $0.00

Planning Administrative Adjustment/Variance $175.00 $175.00 $0.00 Buildable Lot $25.00 $25.00 $0.00 Chesapeake Bay Administrative Exception $25,$150-after the fact $25,$150-after the fact $0.00 Chesapeake Bay Exception $275,$500 after the fact $275,$500 after the fact $0.00 Rezoning (Map Amendment) $880 w/ no conditions $880 w/ no conditions $1,200 w/ conditions $1,200 w/ conditions $0.00 Special Exemptions Zoning $350.00 $350.00 $0.00 Use Permit $660.00 $660.00 $0.00 Family Child Care Home $200.00 Administrative Only $200.00 Administrative Only $0.00 Temporary Use Permit $30.00 $30.00 $0.00 Housing Project Review N/A N/A $0.00 Housing Project Inspection N/A N/A $0.00 Street Closure $350.00 $350.00 $0.00 Street Name Change $350 + direct cost for fabrication $350 + direct cost for fabrication and installation and installation $0.00 Subdivision: Minor $100 + $11 per lot $100 + $11 per lot $0.00 Major-Preliminary $100 + $11 per lot $100 + $11 per lot $0.00 Major-Final $100 + $11 per lot $100 + $11 per lot $0.00 Plat Vacation $125.00 $125.00 $0.00 Modifications, re-subdivisions $125.00 $125.00 $0.00 Special Permits: Food Trucks $50.00 $50.00 $0.00 Outdoor Dining $100.00 $100.00 $0.00 Sidewalk/Street Vendor $50.00 $50.00 $0.00 Wetlands Board $200 ALL $200 ALL $0.00

Site Plan Review Fees: Residential & Commercial Less than 1 acre $400 $400 $0.00 1 to 5 acres $800 $800 $0.00 More than 5 acres $1,200 $1,200 $0.00

Erosion & Sediment Control Fees: Erosion & Sediment Control Plan (Stand alone) $200 $200 $0.00 Plan Re-submittal (on 3rd resubmission prior to approval) $75 $75 $0.00 Engineering Final for Certificate of Occupancy $100 $100 $0.00 Initial inspections $50.00 per inspection $50.00 per inspection $0.00 Applicant-requested, $0.00 Non-routine inspections $25.00 per inspection $25.00 per inspection $0.00

Enforcement Inspections: Notice to Comply $50.00 per inspection $50.00 per inspection $0.00

3-19 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Stop Work Order $100.00 per inspection $100.00 per inspection $0.00

Civil Penalties Violations $100.00 per day $100.00 per day $0.00 No Plan $1,000.00 per day $1,000.00 per day $0.00

Hauling Permit Fees Oversize loads(single trip) $100.00 $100.00 $0.00 Code Section 22-266.1 (b)(1) Single Trip (Police Escort) $150.00 $150.00 $0.00

Annual blanket permits First Unit $300.00 per vehicle/year $300.00 per vehicle/year $0.00 Code Section 22-266.1 (b)(3) Each Additional Unit $200.00 per vehicle/year $200.00 per vehicle/year $0.00 Code Section 22-266.1 (b)(3) Mobile Crane $200.00 per vehicle/year $200.00 per vehicle/year $0.00 Code Section 22-266.1 (b)(3)c

Fire Service Charges and Fees: ALS 1 Emergency $551.73 $551.73 $0.00 ALS 2 Transport $798.56 $798.56 $0.00

Emergency Transport with Specialty Care Transport Services $943.75 $943.75 $0.00 Non-Emergency Transport with BLS $290.38 $290.38 $0.00 Non-Emergency Transport with ALS 1 $348.46 $348.46 $0.00 BLS Emergency $464.61 $464.61 $0.00 Mileage $9.45 $9.45 $0.00 Work on non transport $358.97 $358.97 $0.00 Business Inspections $55.00 $55.00 $0.00 Patient Care Reports $10.00 $10.00 $0.00 Patient Assessment Fee $125.00 $125.00 $0.00 Dead on Arrival/DOA $75.00 $75.00 $0.00 Charge for 3rd False Alarm $50.00 $50.00 $0.00 Call in a two-week period N/A N/A -- Plans Review $25.00 $25.00 $0.00 Ambulance Billing: Supplies: ALS Supplies $100.00 $100.00 $0.00 BLS Supplies $60.00 $60.00 $0.00 Oxygen $50.00 $50.00 $0.00 IV Supplies $50.00 $50.00 $0.00

Parks and Recreation Recreation Fees:

Summer Rays Program - Resident $250.00 per 9 week program $250.00 per 9 week program $0.00 Non Resident (New) $394.00 per 9 week program $394.00 per 9 week program $0.00 Pokey Smokey 11 $2 per ride $2 per ride $0.00 Splash Park $0 per visit $0 per visit $0.00

6 TO SIX (Before/After Care Program) Before Care $140.00 $140.00 $0.00

3-20 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

After Care $190.00 $190.00 $0.00 Combined Before & After Care $245.00 New $245.00 $0.00 6 to Six (Sibling Discount) New Before Care $122.00 $122.00 $0.00 After Care $152.00 $152.00 $0.00 Combined Before and After Care N $196.00 $196.00 $0.00 Registration Fee $25.00 $25.00 $0.00

Golf Seasonal Fees: Periods Periods Summer Rates April-October April-October $0.00 Winter Rates November-March November-March $0.00

Children's Museum of Virginia Under 2 Free Free $0.00 Portsmouth Public School Field Trips Free Free $0.00 Ages 2-17 $10.00 $10.00 $0.00 Adults $11.00 $11.00 $0.00 Military, Senior Citizen, & AAA $10.00 $10.00 $0.00 Group Rate-Self Guided Tour $7.00 $7.00 $0.00 with Focus Program or Planetarium $1.00 $1.00 $0.00 with Focus Program and Planetarium $2.00 $2.00 $0.00

Portsmouth Naval Shipyard Museum/ Lightship Portsmouth. Under 2 Free Free $0.00 Ages 2-17 $2.00 $2.00 $0.00 Adults $4.00 $4.00 $0.00 Seniors, Military, and AAA $3.00 $3.00 $0.00

Key Pass without Planetarium: Under 2 Free Free $0.00 Ages 2-17 $12.00 $12.00 $0.00 Adults $14.00 $14.00 $0.00 Seniors, Military and AAA $12.00 $12.00 $0.00

Parking Parking meter rate $1.00 & $1.25 $1.00 & $1.25 $0.00 Parking Surface Lot/Garage Rates Crawford Bay Lot $32.50 $32.50 $0.00 King Square Lot $66.00 $66.00 $0.00 King-Malvern Hills $47.50 $47.50 $0.00 1846 Court House Lot $66.00 $66.00 $0.00 County Street - TCC $53.00 $53.00 $0.00 County EMS $53.00 $53.00 $0.00 Water - Disc $63.00 $63.00 $0.00 Military Disc Spaces $42.00 $42.00 $0.00 Water Street Garage $78.00 $78.00 $0.00 County Street Garage $72.00 $72.00 $0.00 Harbor Court Garage $72.00 $72.00 $0.00 Central Garage (City Hall) $78.50 $78.50 $0.00 Middle Street Garage $84.00 $84.00 $0.00 Overnight (6:00PM-8:00AM) $0.00 $0.00 $0.00

3-21 Rate Change Table

Description FY2018 Adopted FY2019 Proposed $ or % Change

Weekends $0.00 $0.00 $0.00

Library Non-resident Library Fee $20.00 $20.00 $0.00

Police Department Concealed Carry Permits $35.00 $35.00 $0.00 False Alarm - 1st Call / Calendar $0.00 $0.00 Year $0.00 False Alarm - 2nd Call / Calendar Year $35.00 $35.00 $0.00 False Alarm - 3rd / 4th Call / Calendar Year $50.00 $50.00 $0.00 False Alarm - 5th Call / Calendar Year $75.00 $75.00 $0.00 Subsequent False Alarm / Calendar Year $100.00 $100.00 $0.00

3-22 City The Virginia Constitution authorizes a city in Virginia to issue general obligation bonds secured by a pledge of its full faith and credit. For the payment of such bonds, the governing body of the city Indebtedness is required to levy, if necessary, an ad valorem tax on all property subject to local taxation. The issuance of general obligation bonds is subject to a limitation of 10% of the assessed value of taxable real property in the city (the “Legal Debt Margin”).

In determining the Legal Debt Margin, certain classes of general obligation indebtedness may be excluded, including revenue anticipation notes maturing in one year or less and referendum- approved general obligation bonds payable from a specified revenue-producing undertaking, for so long as the undertaking is self-supporting. Debt supported by only a pledge of revenues and debt that is subject to annual appropriation are also excluded from the Legal Debt Margin. A portion of the City's Public Utility bonded debt is self-supporting, referendum-approved general obligations and, accordingly, are excluded from the city's Legal Debt Margin. In addition, the city's lease-purchase obligations, which contain non-appropriation cancellation provisions are excludable from the city's Legal Debt Margin.

The following table shows the Legal Debt Margins as of the end of the last five fiscal years ending June 30 (in thousands of dollars).

Taxable Debt Limit: Legal Margin Real Property 10% of Debt Applicable for Additional As of Assessed Value Assessed Value to Debt Limit Debt June 30, 2017 $7,269,208 $726,921 $536,765 $190,156 June 30, 2016 $7,172,539 $717,254 $557,355 $159,899 June 30, 2015 $7,169,660 $716,966 $577,420 $139,546 June 30, 2014 $7,158,905 $715,891 $606,121 $109,770 June 30, 2013 $7,133,727 $713,373 $631,739 $ 81,634

Overlapping or Underlying Debt The city of Portsmouth is autonomous and entirely independent of any county or other political subdivision. It is not subject to taxation by any county or school district, nor is it liable for any county or school district indebtedness. There is no overlapping debt.

Statement of No Past Default The city has never defaulted on any debt payment of either principal or interest.

Outstanding Debt The city’s debt that is repaid in whole or in part by general revenues is known as Tax Supported Debt. The city tracks Tax Supported Debt for purposes of its internal financial policies.

The debt of the Public Utility Fund and Waste Management Fund is not included in Tax Supported Debt because it is paid entirely from revenues of the respective Enterprise Fund (i.e. Water and Sewer Utility and Solid Waste Enterprise Fund). Debt of the Parking Authority Fund, the Golf Fund, the City Garage Fund, the Information Technology Services Fund, and the Risk Management Fund, has been included in Tax Supported Debt because it relies, in part, on general tax revenues for repayment.

A portion of the city’s 2013B Taxable General Obligation Bonds was issued to provide funding for the city’s two closed pension funds (the “Pension Obligation Bonds”). The debt related to the Pension Obligation Bonds is not addressed by the city’s financial policies because it funded an operational liability as opposed to a capital project. The Pension Obligation Bonds are included in the city’s Legal Debt Margin because they are secured by a general obligation pledge of the city.

3-23 City Tax Supported Debt Ratios – Debt as % of Property Value The following table shows the Tax Supported Debt to property value ratios for the fiscal years Indebtedness ended 2013 through 2017. The city’s real estate assessed values are determined as of January 1, and those values are effective for taxation as of July 1. The ratio is determined by dividing the total sales by the total of all assessed values after the annual assessment is completed. The calculations include all Tax Supported Debt.

Outstanding Tax Supported Debt as Tax Supported % of Assessed Real and As of Debt Personal Property Value July 1, 2017 $279,855,749 3.5% July 1, 2016 $291,548,373 3.7% July 1, 2015 $304,436,897 3.9% July 1, 2014 $320,024,909 4.1%

July 1, 2013 $336,728,911 4.3%

Tax Supported Debt Ratios – Debt Service vs. Revenues The following table shows the ratio of Debt Service to Total Revenues. Debt Service consists of all debt service paid on the city’s Tax Supported Debt. Total Revenues include budgeted revenues of the general fund net of fund balance appropriated; budgeted revenues of Portsmouth Public Schools (PPS) General Fund net of the city’s budgeted transfer to PPS, budgeted Golf Fund revenues net of budgeted transfers from the General Fund, and budgeted revenues of the Parking Authority Fund net of budgeted transfers from the General Fund. Total revenues exclude budgeted revenues of Internal Service Funds.

Tax Supported Debt Tax Supported Combined Service as % of Fiscal Year Ended Debt Service Revenues Revenues June 30, 2017 $28,215,319 $325,955,345 8.66% June 30, 2016 $29,794,254 $323,419,910 9.21% June 30, 2015 $29,812,720 $322,565,503 9.24% June 30, 2014 $28,832,692 $315,484,618 9.14%

June 30, 2013 $27,168,064 $331,150,374 8.20%

3-24 City Indebtedness Public Utility Debt All outstanding public utility bonds are general obligations of the city; however, as a matter of practice, the city pays such bonds from its Public Utilities Fund. This is a self-supporting enterprise fund. The revenues include water and sewer system fees. In the event Public Utilities Fund fees are not sufficient to pay the debt service on public utility bonds, the city is obligated to pay the debt service from the general fund or other available revenues. Public utility bond debt service coverage by net system revenues are shown in the following table.

Fiscal Available for Year Debt Service Principal Interest Total Coverage June 30, 2017 $29,326,496 $6,328,939 $5,630,868 $11,959,807 2.45x

June 30, 2016 $30,729,841 $6,326,335 $5,649,588 $11,975,923 2.57x

June 30, 2015 $25,891,382 $5,227,763 $6,129,135 $11,356,898 2.28x

June 30, 2014 $23,825,124 $5,027,514 $6,173,427 $11,200,941 2.13x

June 30, 2013 $24,907,619 $4,581,180 $6,495,016 $11,076,196 2.25x

Bond Ratings Bond ratings are an independent opinion of the general creditworthiness of an issuer based on relevant risk factors. Long-term general obligation ratings are based on an issuer’s ability and willingness to repay fully the principal and interest of its debt obligations on a timely basis. Municipal credit ratings are primarily based on four main factors: the issuer’s financial position, long term obligations, management and the economy.

The city of Portsmouth receives ratings from the three major credit rating agencies n the U.S. Moody’s Investors Services, Standard & Poor’s and Fitch’s Ratings Credit ratings for the city’s General Obligation Bonds are as follows:

Moody’s Investors Type of Bonds Service Standard and Poor’s Fitch Ratings General Obligation Aa2 AA AA

Impact of Capital Budget on Debt The constitution of the Commonwealth of Virginia and related laws dictate the legal limits of debt for political subdivisions. As such, the city’s only legal limit of debt is 10% of taxable real estate assessed value.

3-25 City Computation of Legal Debt Margin Indebtedness June 30, 2017

Taxable real estate assessed value - July 1, 2017 $ 7,269,208,312

Debt limit - 10 percent of assessed value (1) 726,920,831 Total debt - June 30, 2017 (2) 553,276,854 Less: Amounts Exempt from Debt Limit: Enterprise debt: (3) GO Public Utility Taxable and Refunding Bonds, Series 2013B 9,390,000 GO Public Utility Taxable and Refunding Bonds, Series 2015A 6,625,000

Capital leases subject to appropriation: Waste Management equipment/vehicles - City Garage equipment and vehicles 497,223 Total Exempt Debt 16,512,223

Debt Applicable to Debt Limit 536,764,631 Legal Margin for Additional Debt $ 190,156,200

Source : Department of Finance and City Assessor for assessed values. Notes: (1) The legal debt limit is established by State law as 10 percent of taxable real estate assessed value.

(2) Includes general obligation debt of the General Fund, Public Utility Fund, Parking Authority Fund, and Golf Fund. Also includes Capital Leases (those subject to and those not subject to appropriation). Excludes compensated absenses, net pension obligation and landfill closure and post-closure care liability.

(3) Not included in legal debt limit as the series is self-supporting and referendum approved.

3-26 Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 31 Taxes

01 Real Property

100-00-000-0000-000000-000 General Fund 411111 Taxes-Real Property-Current 90,285,401 90,651,030 90,651,030 92,200,000 0 0 0 0 411112 Taxes-Real Property-Delinquent 2,008,064 1,639,733 1,639,733 2,008,064 0 0 0 0 411113 Taxes-Real Property-Public Svc 1,631,424 1,702,791 1,702,791 1,531,312 0 0 0 0 411114 Taxes-Real Prop-Del>20 yrs 709 0 0 0 0 0 0 0 Org Code 100-00-000-0000-000000-000 93,925,598 93,993,554 93,993,554 95,739,376 0 0 0 0 01 Real Property 93,925,598 93,993,554 93,993,554 95,739,376 0 0 0 0

03 Personal Property

100-00-000-0000-000000-000 General Fund 411121 Taxes-Personal Property-Curr 16,318,470 17,089,920 17,089,920 17,089,920 0 0 0 0 411122 Taxes-Personal 2,598,382 2,574,908 2,574,908 2,687,478 0 0 0 0 Prop-DelUnd5yrs 411123 Taxes-Personal Property-Public 3,217,892 3,307,444 3,307,444 3,323,981 0 0 0 0 411124 Taxes-PersonalProp-DelOver5 15,953 29,312 29,312 29,312 0 0 0 0 Org Code 100-00-000-0000-000000-000 22,150,697 23,001,584 23,001,584 23,130,691 0 0 0 0 03 Personal Property 22,150,697 23,001,584 23,001,584 23,130,691 0 0 0 0

05 Other General Proper

100-00-000-0000-000000-000 General Fund 411131 Taxes-Machine and Tool Tax 910,589 870,078 870,078 910,589 0 0 0 0 411181 Taxes-Interest on Taxes 604,437 542,005 542,005 604,437 0 0 0 0 411191 Taxes-Penalties and Other Chgs 1,421,787 1,458,158 1,458,158 1,421,787 0 0 0 0 Org Code 100-00-000-0000-000000-000 2,936,814 2,870,241 2,870,241 2,936,813 0 0 0 0 05 Other General Proper 2,936,814 2,870,241 2,870,241 2,936,813 0 0 0 0

07 Other Local Taxes

100-00-000-0000-000000-000 General Fund 411201 Taxes-Admission & Amusemnt 253,864 192,143 192,143 250,000 0 0 0 0 Tax 411202 Taxes-Bank Franchise Tax 530,767 474,821 474,821 541,435 0 0 0 0 411203 Taxes-Bus & Occupational Lic 6,412,530 6,634,744 6,634,744 6,541,422 0 0 0 0 411204 Taxes-Cigarette Tax 3,451,881 3,643,581 3,643,581 3,486,486 0 0 0 0 411205 Taxes-Decal Tax 33 0 0 0 0 0 0 0 411207 Taxes-Licensing Fees-Current 2,120,334 2,154,346 2,154,346 2,154,346 0 0 0 0 411208 Taxes-Licensing Fees-Delinq 441,618 456,252 456,252 456,252 0 0 0 0 411209 Taxes-Lodging Tax 749,806 741,794 741,794 749,212 0 0 0 0 411210 Taxes-Recordation Tax 1,034,155 886,604 886,604 895,470 0 0 0 0 411211 Taxes-Restaurant Food Tax 8,094,174 7,933,388 7,933,388 8,202,417 0 0 0 0 411212 Taxes-Sales and Use Tax 7,316,344 7,000,000 7,000,000 7,400,000 0 0 0 0 411213 Taxes-Short Term Rental Tax 23,760 25,537 25,537 25,537 0 0 0 0 411214 Taxes-Miscellaneous 0 1,490 1,490 1,490 0 0 0 0 411215 Taxes-Licensing Fees-Del Over 6,688 9,848 9,848 9,848 0 0 0 0 5 Org Code 100-00-000-0000-000000-000 30,435,953 30,154,548 30,154,548 30,713,915 0 0 0 0 07 Other Local Taxes 30,435,953 30,154,548 30,154,548 30,713,915 0 0 0 0

09 Utility Tax Revenue

GovMax V5 4-1 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 31 Taxes

09 Utility Tax Revenue

100-00-000-0000-000000-000 General Fund 411305 Taxes-Electricity Tax 3,963,826 3,969,922 3,969,922 3,963,826 0 0 0 0 411320 Taxes-E-911 Tax 492,881 485,378 485,378 490,232 0 0 0 0 411325 Taxes-Gas Tax 1,296,918 1,318,270 1,318,270 1,331,453 0 0 0 0 411330 Taxes-Water Tax 2,265,740 2,515,428 2,515,428 2,540,582 0 0 0 0 411340 Taxes-Telecommunication 7,848,182 8,246,785 8,246,785 7,544,735 0 0 0 0 Org Code 100-00-000-0000-000000-000 15,867,547 16,535,783 16,535,783 15,870,828 0 0 0 0 09 Utility Tax Revenue 15,867,547 16,535,783 16,535,783 15,870,828 0 0 0 0

31 Taxes 165,316,609 166,555,710 166,555,710 168,391,623 0 0 0 0 32 Intergovernmental Revenue

11 State Non-Categorical Aid

100-00-000-0000-000000-000 General Fund 421110 St-Mobile Home Sales Tax 717 1,136 1,136 1,147 0 0 0 0 421115 St-Recordation Tax 258,818 253,409 253,409 255,943 0 0 0 0 421120 St-Rolling Stock Taxes 39,006 44,481 44,481 44,926 0 0 0 0 421125 St-Vehicle Rental Tax 261,228 243,140 243,140 245,571 0 0 0 0 421210 St-PPTRA Current 7,954,585 7,954,585 7,954,585 7,954,585 0 0 0 0 421215 St-PPTRA Delinquent 1,908,377 1,908,377 1,908,377 1,908,377 0 0 0 0 Org Code 100-00-000-0000-000000-000 10,422,730 10,405,128 10,405,128 10,410,549 0 0 0 0 11 State Non-Categorical Aid 10,422,730 10,405,128 10,405,128 10,410,549 0 0 0 0

12 State Shared Expenses

100-00-000-0000-000000-000 General Fund 422100 St-Circuit Court Clerk 911,446 914,199 914,199 1,003,137 0 0 0 0 422105 St-City Registrar 51,613 87,636 87,636 87,636 0 0 0 0 422110 St-City Sheriff 5,504,998 5,383,065 5,383,065 6,006,821 0 0 0 0 422115 St-City Treasurer 415,009 294,260 294,260 299,450 0 0 0 0 422120 St-Commissioner of Revenue 273,807 256,130 256,130 280,674 0 0 0 0 422125 St-Commonwealth's Attorney 1,499,496 1,577,117 1,577,117 1,650,345 0 0 0 0 422135 St-DMV Select 91,772 90,000 90,000 92,690 0 0 0 0 Org Code 100-00-000-0000-000000-000 8,748,140 8,602,407 8,602,407 9,420,753 0 0 0 0 12 State Shared Expenses 8,748,140 8,602,407 8,602,407 9,420,753 0 0 0 0

13 State Categorical Aid

100-00-000-0000-000000-000 General Fund 422140 St-Escheated Property Proceeds 0 0 0 0 0 0 0 0 422145 St-VA Sports Hall of Fame 500,000 0 0 0 0 0 0 0 423205 St-VDOT 12,418,187 12,641,174 12,641,174 12,651,721 0 0 0 0 423207 St-Library Funds-Books 159,917 155,117 155,117 155,117 0 0 0 0 423209 St-Correctional Fac Block Gr 412,620 628,744 628,744 628,744 0 0 0 0 423210 St-Law Enforcement 5,972,980 5,786,668 5,786,668 6,193,981 0 0 0 0 Org Code 100-00-000-0000-000000-000 19,463,704 19,211,703 19,211,703 19,629,563 0 0 0 0 13 State Categorical Aid 19,463,704 19,211,703 19,211,703 19,629,563 0 0 0 0

32 Intergovernmental Revenue 38,634,575 38,219,238 38,219,238 39,460,865 0 0 0 0

GovMax V5 4-2 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 33 Charges For Services

19 Charges for Services

100-00-000-0000-000000-000 General Fund 413030 Fees-Ambulance 1,815,840 2,650,000 2,650,000 2,100,000 0 0 0 0 413045 Fees-Circuit Court Clerk 10,167 11,383 11,383 11,383 0 0 0 0 413050 Fees-City Sheriff 17,697 17,697 17,697 17,697 0 0 0 0 413051 Fees-Sheriff Telephone Profits 22,589 78,176 78,176 22,589 0 0 0 0 413055 Fees-Concession 0 7,491 7,491 7,491 0 0 0 0 413056 Fees-ATM Machine 1,520 2,688 2,688 2,688 0 0 0 0 413058 Fees-EZ Pass 20,580 27,650 27,650 27,650 0 0 0 0 413060 Fees-Courthouse Maintenance 38,678 53,166 53,166 53,166 0 0 0 0 413061 Fees-Courthouse Replacement 54,596 75,340 75,340 75,340 0 0 0 0 413070 Fees-Delinq EMS Billing Coll 129,563 178,704 178,704 200,000 0 0 0 0 413080 Fees-DNA Sample 670 0 0 0 0 0 0 0 413087 Fees-Fire Inspection 0 174,570 174,570 0 0 0 0 0 413089 Fees-Fire Plans Review 0 2,500 2,500 2,500 0 0 0 0 413095 Fees-False Alarm 6,870 10,355 10,355 6,870 0 0 0 0 413100 Fees-Fire & EMS Attendance 8,204 4,940 4,940 8,204 0 0 0 0 413101 Fees-Fire WIFI Registrations 20,300 19,965 19,965 20,300 0 0 0 0 413110 Fees-Fire Report 1,120 1,210 1,210 1,120 0 0 0 0 413125 Fees-Jr. Golf -5 0 0 1,210 0 0 0 0 413130 Fees-Library Fines 26,519 28,979 28,979 28,979 0 0 0 0 413131 Fees-Library Non Resident 648 800 800 800 0 0 0 0 413138 Fees-Museum Membership 197,691 200,400 200,400 200,400 0 0 0 0 413139 Fees-Museum Facility Rentals 57,259 59,095 59,095 59,095 0 0 0 0 413140 Fees-Museum Admission 792,599 801,279 801,279 801,279 0 0 0 0 413141 Fees-Museum Education 19,053 24,127 24,127 24,127 0 0 0 0 413143 Fees-Museum Winter 27,218 27,826 27,826 27,826 0 0 0 0 Wonderland 413159 Fees-Concealed Carry Permits 37,639 39,767 39,767 39,767 0 0 0 0 413160 Fees-Police Record 51,787 47,161 47,161 47,161 0 0 0 0 413161 Fees-Bicycle Storage 5 0 0 0 0 0 0 0 413162 Fees-Certificate of Occupancy 2,375 1,350 1,350 1,350 0 0 0 0 413175 Fees-Recreation Activity 107,180 203,163 203,163 120,000 0 0 0 0 413185 Fees-Registr-Before & After 573,179 645,043 645,043 575,000 0 0 0 0 413190 Fees-Rental Inspection 54,197 54,420 54,420 58,560 0 0 0 0 413245 Fees-Street Closure Applic 110 0 0 0 0 0 0 0 413250 Fees-Swimming 2,659 3,998 3,998 3,998 0 0 0 0 413252 Fees-Pokey Smokey 11 888 3,299 3,299 3,299 0 0 0 0 413253 Fees-Umoja Festival 22,100 20,700 20,700 22,100 0 0 0 0 413254 Fees-Cock Island Race 0 0 0 0 0 0 0 0 413256 Fees - Seawall Music Festival 2,950 2,000 2,000 2,950 0 0 0 0 413263 Fees-Vacant Structure Reg 5,930 7,270 7,270 7,270 0 0 0 0 413295 Fees-Merchandise Commissions 0 1,031 1,031 1,031 0 0 0 0 413300 Fees-Inspections 49,476 39,930 39,930 72,000 0 0 0 0 413315 Fees- Plans and Specs 4,249 5,000 5,000 5,000 0 0 0 0 413320 Fees-PEG 111,880 96,651 96,651 111,880 0 0 0 0 413335 Erosion & Sediment Control 5,450 7,650 7,650 7,650 0 0 0 0 413340 Fees-Notary 300 0 0 0 0 0 0 0 413701 Ticket Sales-Visitor Center 860 880 880 880 0 0 0 0 Org Code 100-00-000-0000-000000-000 4,302,588 5,637,654 5,637,654 4,780,610 0 0 0 0 19 Charges for Services 4,302,588 5,637,654 5,637,654 4,780,610 0 0 0 0

31 Miscellaneous Revenue

GovMax V5 4-3 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 33 Charges For Services

31 Miscellaneous Revenue

100-00-000-0000-000000-000 General Fund 418203 Fees-Admin Fee State Inc Tax 270 0 0 0 0 0 0 0 418204 Fees-Admin Fee RE 373,017 445,557 445,557 373,017 0 0 0 0 418205 Fees-Admin Fee PP 845,588 939,158 939,158 845,588 0 0 0 0 418206 Fees-Admin Fee Parking 31,414 60,970 60,970 31,414 0 0 0 0 418207 Fees-Admin Fee EMS 10,956 15,416 15,416 15,416 0 0 0 0 418208 Fees-Admin Fees General Bills 240 0 0 0 0 0 0 0 418901 Cash Over/Under -25 0 0 0 0 0 0 0 418925 Gain(Loss) Disposal of Assets 4,694 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 253,744 150,000 150,000 207,725 0 0 0 0 Org Code 100-00-000-0000-000000-000 1,519,898 1,611,101 1,611,101 1,473,160 0 0 0 0 31 Miscellaneous Revenue 1,519,898 1,611,101 1,611,101 1,473,160 0 0 0 0

33 Charges For Services 5,822,487 7,248,755 7,248,755 6,253,770 0 0 0 0 34 Revenue from Use of Money

21 Investment Income

100-00-000-0000-000000-000 General Fund 417100 Investment Income-Realized 357,530 75,000 75,000 700,000 0 0 0 0 417220 Invest Inc - 2015 GO Refunding 0 0 0 0 0 0 0 0 B 417221 Invest Inc-2016 GO Refunding 0 0 0 0 0 0 0 0 Org Code 100-00-000-0000-000000-000 357,530 75,000 75,000 700,000 0 0 0 0 21 Investment Income 357,530 75,000 75,000 700,000 0 0 0 0

34 Revenue from Use of Money 357,530 75,000 75,000 700,000 0 0 0 0 35 Fines and Forfeitures

100-00-000-0000-000000-000 General Fund 415155 Fines - Other 0 1,500 1,500 1,500 0 0 0 0 Org Code 100-00-000-0000-000000-000 0 1,500 1,500 1,500 0 0 0 0

25 Fines and Forfeiture

100-00-000-0000-000000-000 General Fund 415100 Fines-Circuit Court 12,933 15,765 15,765 12,933 0 0 0 0 415105 Fines-Conviction 84,762 143,008 143,008 143,008 0 0 0 0 415110 Fines-General District Court 294,120 492,448 492,448 290,000 0 0 0 0 415115 Fines-Juvenile Court 1,416 1,500 1,500 1,500 0 0 0 0 415120 Fines-Overweight Vehicles 0 50,000 50,000 50,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 393,231 702,721 702,721 497,441 0 0 0 0 25 Fines and Forfeiture 393,231 702,721 702,721 497,441 0 0 0 0

35 Fines and Forfeitures 393,231 704,221 704,221 498,941 0 0 0 0 36 Miscellaneous Revenue

GovMax V5 4-4 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 36 Miscellaneous Revenue

100-00-000-0000-000000-000 General Fund 418997 Rebate Revenue 4,836 50,000 50,000 50,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 4,836 50,000 50,000 50,000 0 0 0 0

31 Miscellaneous Revenue

100-00-000-0000-000000-000 General Fund 413052 Fees-Sheriff Training Academy 0 0 0 0 0 0 0 0 413102 Fees-Fire WIFC Sponsorships 540 830 830 540 0 0 0 0 413157 Fees-Police Firearms Buyback 4 0 0 0 0 0 0 0 418212 Fees-Returned Check Fee 1,316 0 0 0 0 0 0 0 418301 Vending Machine Commissions 12,640 10,000 10,000 12,640 0 0 0 0 418700 Proceeds from Land Sales 40,387 0 0 0 0 0 0 0 418703 Sale of Abandoned Property 0 0 0 0 0 0 0 0 418710 Video Visitation-Sheriff 7,851 1,660 1,660 7,851 0 0 0 0 418711 Sales-PACC Museum Shop 41,755 43,108 43,108 43,108 0 0 0 0 418712 Sales-CMVA Museum Shop 104,818 111,877 111,877 111,877 0 0 0 0 418713 Sales-PNSM Museum Shop 142 760 760 760 0 0 0 0 418714 Sales-Visitor Center 13,263 13,012 13,012 13,012 0 0 0 0 418715 Visitor Center 66 70 70 70 0 0 0 0 418722 Senior Center 0 1,144 1,144 1,144 0 0 0 0 418723 Library Rebates 48,862 26,417 26,417 48,862 0 0 0 0 418920 Unclaimed Real Property 89,962 0 0 68,150 0 0 0 0 Org Code 100-00-000-0000-000000-000 361,604 208,878 208,878 308,014 0 0 0 0 31 Miscellaneous Revenue 361,604 208,878 208,878 308,014 0 0 0 0

36 Miscellaneous Revenue 366,440 258,878 258,878 358,014 0 0 0 0 38 Other Financing Sources

35 Other Financing Sources

100-00-000-0000-000000-000 General Fund 417112 Unrealized Gain or Loss 38,224 0 0 0 0 0 0 0 418902 Plan Use of Fund Balance 0 0 0 0 0 0 0 0 419219 Proc-Bonds 2010B(BABS) -714 0 0 0 0 0 0 0 419250 Build America Bonds Subsidy 553,000 551,516 551,516 551,516 0 0 0 0 419266 Bridge Loan From State 0 1,700,000 1,700,000 1,700,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 590,510 2,251,516 2,251,516 2,251,516 0 0 0 0 35 Other Financing Sources 590,510 2,251,516 2,251,516 2,251,516 0 0 0 0

38 Other Financing Sources 590,510 2,251,516 2,251,516 2,251,516 0 0 0 0 40 Recovered Costs

100-00-000-0000-000000-000 General Fund 414156 RC-Willett Hall 50,558 53,310 53,310 57,520 0 0 0 0 414160 RC-EDA 8,316 8,070 8,070 8,231 0 0 0 0 414165 RC-PPIC 1,318 819 819 835 0 0 0 0 Org Code 100-00-000-0000-000000-000 60,192 62,199 62,199 66,586 0 0 0 0

23 Total Recovered Cost

GovMax V5 4-5 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 40 Recovered Costs

23 Total Recovered Cost

100-00-000-0000-000000-000 General Fund 414100 RC-BHS 357,808 354,694 354,694 365,946 0 0 0 0 414105 RC-Garage 456,374 491,316 491,316 426,454 0 0 0 0 414110 RC-Golf Fund 115,688 126,187 126,187 124,118 0 0 0 0 414115 RC-Health Insurance Fund 13,886 2,879 2,879 18,455 0 0 0 0 414120 RC-I.T. 117,879 175,331 175,331 159,344 0 0 0 0 414125 RC-Law Library 1,581 1,959 1,959 2,966 0 0 0 0 414130 RC-Parking Authority 46,725 28,680 28,680 38,910 0 0 0 0 414135 RC-Public Utilities Fund 512,944 499,559 499,559 554,182 0 0 0 0 414145 RC-Social Services Fund 307,319 307,319 307,319 411,882 0 0 0 0 414150 RC-Stormwater Mgmt Fund 50,900 64,616 64,616 41,133 0 0 0 0 414155 RC-Waste Mgmt Fund 206,432 198,101 198,101 192,922 0 0 0 0 414210 RC-Court Appointed Attorneys 2,450 3,491 3,491 3,561 0 0 0 0 414215 RC-DEA 16,405 35,539 35,539 36,250 0 0 0 0 414225 RC-Health Dept 0 64,380 64,380 65,668 0 0 0 0 414230 RC-Housing Authority 0 3,590 3,590 3,590 0 0 0 0 414245 RC-Jail Social Security 200 1,200 1,200 1,200 0 0 0 0 414250 RC-Jail Weekend 7,080 8,978 8,978 8,978 0 0 0 0 414265 RC-Prisoner Upkeep Fees 23,024 28,217 28,217 28,781 0 0 0 0 414270 RC-Training Academy Fees 7,605 13,518 13,518 13,518 0 0 0 0 414300 RC-Postage 261,314 321,051 321,051 261,314 0 0 0 0 414310 RC-Citywide Telephone Charges 104,653 121,583 121,583 121,583 0 0 0 0 414325 RC-Fire Watch/EMS 56,220 50,567 50,567 50,567 0 0 0 0 414330 RC-Fed Prisoner Transport 0 26,045 26,045 26,045 0 0 0 0 414335 RC-Citywide Cell Phone 47,297 53,010 53,010 53,010 0 0 0 0 414345 RC - HRT 60,000 60,000 60,000 60,000 0 0 0 0 414999 RC- Other Recovered Costs 88,186 70,000 70,000 88,186 0 0 0 0 Org Code 100-00-000-0000-000000-000 2,861,969 3,111,810 3,111,810 3,158,563 0 0 0 0 23 Total Recovered Cost 2,861,969 3,111,810 3,111,810 3,158,563 0 0 0 0

40 Recovered Costs 2,922,161 3,174,009 3,174,009 3,225,149 0 0 0 0 50 Licenses And Permits

27 Licenses and Permits

GovMax V5 4-6 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 50 Licenses And Permits

27 Licenses and Permits

100-00-000-0000-000000-000 General Fund 416100 Permits-Bicycle 118 174 174 174 0 0 0 0 416105 Permits-Building Plan Review 58,360 45,080 45,080 66,069 0 0 0 0 416110 Permits-Building Reinspection 5,150 9,250 9,250 9,250 0 0 0 0 416115 Permits-Building Structure 314,139 215,776 215,776 233,955 0 0 0 0 416120 Permits-Dog Impounding 1,665 1,760 1,760 1,760 0 0 0 0 416125 Permits-Dog Licenses 26,874 26,945 26,945 26,945 0 0 0 0 416130 Permits-Electrical 74,137 89,623 89,623 71,769 0 0 0 0 416135 Permits-Electrical Inspection 22,575 20,100 20,100 21,386 0 0 0 0 416140 Permits-Elevator Inspection 4,120 3,840 3,840 3,060 0 0 0 0 416150 Permits-Hauling & Permits 201,360 201,440 201,440 201,440 0 0 0 0 416155 Permits-License Transfer 3,100 3,032 3,032 3,032 0 0 0 0 416160 Permits-Mechanical 101,940 141,220 141,220 118,306 0 0 0 0 416165 Permits-Mechanical Inspection 700 1,600 1,600 1,971 0 0 0 0 416170 Permits-Penalties on Licenses 53,272 33,267 33,267 33,267 0 0 0 0 416175 Permits-Plumbing 51,875 73,116 73,116 53,254 0 0 0 0 416180 Permits-Plumbing Inspection 550 150 150 257 0 0 0 0 416185 Permits-Restricted Parking 2,528 3,102 3,102 3,102 0 0 0 0 416190 Permits-Right of Way 106,224 220,000 220,000 106,224 0 0 0 0 416195 Permits-Right of Way Driveway 29,153 24,826 24,826 29,153 0 0 0 0 416200 Permits-Signs 3,680 3,385 3,385 3,385 0 0 0 0 416205 Permits-Site Plan Review 7,000 8,400 8,400 7,000 0 0 0 0 416210 Permits-State Surcharge -57 1,843 1,843 1,843 0 0 0 0 416215 Permits-Taxi Operators 1,570 2,260 2,260 1,570 0 0 0 0 416220 Permits-Yard Sale 2,555 2,430 2,430 2,430 0 0 0 0 416225 Permits-Zoning & Plat Fees 12,550 26,025 26,025 12,550 0 0 0 0 416230 Permits-Zoning Letters 1,200 1,550 1,550 1,200 0 0 0 0 416235 Permits-Miscellaneous 15,365 16,845 16,845 16,845 0 0 0 0 416240 Permits-PRHA 0 0 0 0 0 0 0 0 Org Code 100-00-000-0000-000000-000 1,101,701 1,177,039 1,177,039 1,031,197 0 0 0 0 27 Licenses and Permits 1,101,701 1,177,039 1,177,039 1,031,197 0 0 0 0

50 Licenses And Permits 1,101,701 1,177,039 1,177,039 1,031,197 0 0 0 0 60 Use Of Property

29 Use of Property

100-00-000-0000-000000-000 General Fund 417801 Rental-Antenna Sites 66,400 74,755 74,755 74,755 0 0 0 0 417806 Rental-General Properties 1,572,215 1,615,890 1,615,890 1,572,215 0 0 0 0 417810 Rental-Recreation Facilities 84,178 77,470 77,470 84,178 0 0 0 0 417816 Rental Recreation Properties 4,000 0 0 1,200 0 0 0 0 Org Code 100-00-000-0000-000000-000 1,726,793 1,768,115 1,768,115 1,732,348 0 0 0 0 29 Use of Property 1,726,793 1,768,115 1,768,115 1,732,348 0 0 0 0

60 Use Of Property 1,726,793 1,768,115 1,768,115 1,732,348 0 0 0 0 80 Payment In Lieu Of Taxes

24 Payment in Lieu of Taxes

GovMax V5 4-7 3/19/2018 6:03:56PM - ET Revenue Line Item Budget grouped by Account Major, Account Minor City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 80 Payment In Lieu Of Taxes

24 Payment in Lieu of Taxes

100-00-000-0000-000000-000 General Fund 418801 PILOT-PRHA 29,492 41,643 41,643 29,492 0 0 0 0 418802 PILOT-Public Utilities 1,138,822 1,161,598 1,161,598 1,161,598 0 0 0 0 418803 PILOT-Regional Jail 501,388 455,000 455,000 503,494 0 0 0 0 418805 Pilot-VPA 357,871 371,608 371,608 371,608 0 0 0 0 418807 Pilot-So Norfolk Jordan Bridge 217,511 0 0 217,511 0 0 0 0 Org Code 100-00-000-0000-000000-000 2,245,084 2,029,849 2,029,849 2,283,703 0 0 0 0 24 Payment in Lieu of Taxes 2,245,084 2,029,849 2,029,849 2,283,703 0 0 0 0

80 Payment In Lieu Of Taxes 2,245,084 2,029,849 2,029,849 2,283,703 0 0 0 0 90 Operating Transfers In

33 Transfers In

100-00-000-0000-000000-000 General Fund 498900 Trans Fr EDA 125,000 125,000 125,000 125,000 0 0 0 0 499300 Trans Fr CIP 510,000 0 0 0 0 0 0 0 499400 Trans Fr BHS 162,363 354,315 354,315 354,315 0 0 0 0 499420 Trans Fr Stormwater Mgmt Fund 416,695 416,695 416,695 416,695 0 0 0 0 499430 Trans Fr Donations Fund 1,240,866 0 0 0 0 0 0 0 499700 Trans Fr Public Utility Oper 8,875,000 8,875,000 8,875,000 8,875,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 11,329,924 9,771,010 9,771,010 9,771,010 0 0 0 0 33 Transfers In 11,329,924 9,771,010 9,771,010 9,771,010 0 0 0 0

90 Operating Transfers In 11,329,924 9,771,010 9,771,010 9,771,010 0 0 0 0 99 Fund Balance

999 Fund Balance

100-00-000-0000-000000-000 General Fund 390098 Budgetary Fund Balance 0 5,835,038 5,835,038 5,768,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 0 5,835,038 5,835,038 5,768,000 0 0 0 0 999 Fund Balance 0 5,835,038 5,835,038 5,768,000 0 0 0 0

99 Fund Balance 0 5,835,038 5,835,038 5,768,000 0 0 0 0

Report Total 230,807,043 239,068,378 239,068,378 241,726,136 0 0 0 0

GovMax V5 4-8 3/19/2018 6:03:56PM - ET

GENERAL FUND REVENUE

Revenue Forecasting Methodology The city develops General Fund revenue projections for FY 2019 using a combination of the following:  Comparing actual revenue from the previous year to the current year budget and adjust the base accordingly for over or under performance.  Surveying departments regarding trends in their revenues.  Monitoring national and local economic data and trends.  Examining relationships between revenues and economic variables for consumer prices, local population, retail sales, building and construction activity data, employment, wages, interest rates, and federal/state funding.

Ultimately, staff formulates the final projection based upon a combination of the above and professional judgement, consistent with future economic expectations.

Local Economy The Old Dominion University (ODU) Economic Forecasting Team predicts the inflation-adjusted, Gross Regional Product will increase 1.19% in 2018, topping the growth of 0.80% in 2017 but still well below the long-term average of 2.46%. ODU predicates the modest increase on increases in defense department expenditures, rising to its peak level in 2012, and modest increases in consumer spending, tourism, housing, and the port. Since the released their forecast, Congress lifted discretionary caps on domestic and military spending, representing a positive effect on our economy beginning in the third quarter 2018.

4-9

Portsmouth’s economy continues to improve, nearing or surpassing its long-term averages for most economic metrics. Perhaps measures of employment represent the best measure of the local economy. Economist track employment by:

 Place of residence (employed residents regardless of city in which the resident is employed; labor force, employment, and unemployment rate represent examples of this measure); and  Place of work (the number of jobs located within Portsmouth physical boundaries, regardless of whether the job is held by a resident).

These measures diverge for Portsmouth, as shown in the graph on the following page. Job recovery surpasses its pre- recession high, but employment lags behind. The unemployment rate favorably stood at 5.2% in December 2017, nearly half of its recessionary rate in 2009 (9.8%). However, employment has declined as well, meaning the labor force is shrinking more than employment. Possible explanations include discouraged workers leaving the labor force. Some residents exiting the labor force to enroll in school or remain at home as caregivers. The employment survey may not accurately capture all self- employment, including the “gig” economy.

Income represents a companion indicator to measures of employment. Personal Income represents the broadest measure of local income,

4-10 and the graph displays the oscillating pattern of changes. Interesting, Portsmouth did not experience negative growth during the recession, but did for the first time in 2016, albeit -0.1%.

Consumer spending represents another important local economic barometer, since it comprises roughly 70% of the national economy. The city’s consumer revenues are performing reasonably well since the recession ended, at or near their long-term averages as shown below:

Average Annual Growth Rates in Consumer Revenues

Gen Sales Meal Hotel BPOL Long-Term Average 2.6% 5.0% 5.7% 2.1% Recession (09-11) -8.3% -0.6% -13.4% -0.8%

Recovery (12-17) 3.3% 4.4% 0.1% 1.8%

Paralleling the national experience, housing remains the last sector of the economy to recover. During the recession, the city experienced four years of declining assessments. The city is projecting its sixth consecutive year of positive assessments, but these miniscule increases are well below historical rates of growth in real estate. Research by a national investment economist (Robert Shiller from Yale University) suggests 3.35% represents the long-term average for real estate appreciation. As the accompanying graph illustrates, this growth does not occur in a linear manner, meaning the real estate experiences booms and busts (markets sometimes overshoot in both directions).

4-11

Economic Development Initiatives Economic Development continues to experience increases in activity especially in critical sectors such as retail, multifamily, maritime and port-related developments. The private sector is currently investing over $160 million in new construction or redevelopment.

Below are examples of just a few of the projects currently being facilitated and driven by Economic Development in conjunction with the city’s related private and public partners.

Retail Development: The City continues to attract new retail stores and restaurants, and numerous longtime businesses have expanded. Residents are enjoying the ever-growing selection of new employment, shopping, and dining options, while the City benefits from new revenue from taxes on retail sales and meals.

In early 2017, the final outparcels of Midtown Marketplace, a 21-acre development anchored by Kroger in the heart of the city’s retail submarket, opened. Cox Communications invested over $1 million in a new store, which is the largest in the country for Cox, and with new restaurants such as Panda Express opening their newest location in Hampton Roads, the retail sector in Portsmouth is growing significantly.

The craft brewery and distillery scene is also on display in Portsmouth. MoMac Brewing Company, the City’s first microbrewery, opened July 2017. The brewery, which pays homage to the Monitor – Merrimac Memorial Bridge-Tunnel, is located in the Churchland section of Portsmouth, very close to the Portsmouth-Chesapeake line. The “scene” reached into Downtown Portsmouth with the opening of Stellar Wine Bar adjacent to the Commodore Theater. The City also welcomed its first micro-distillery, Copper & Oak Craft Spirits, in late October.

Multi-family Development: During the last three years, over $100 million of private investment and over 800 multi-family units have been constructed in Downtown Portsmouth.

The Whitmore Company is currently redeveloping a vacant office building creating another 46 apartments to be called Crawford House. In addition, the Breeden Company is under contract to purchase the 2-acre North Pier site and invest another $25 million to develop 187 apartments on that site.

4-12

Two historic buildings, the Seaboard Building and the Governor Dinwiddie, were recently sold to Monument Construction and Development and have been converted into multi-family units. Monument has invested over $20 million in the two properties and added over 125 new multi-family units to Downtown. In July 2017, Richmond-based Legend Brewing Company opened a microbrewery on the ground floor of the Seaboard Building, marking the company’s first expansion.

Maritime and Port-Related Activity: The Port of Virginia, to include all terminals in Portsmouth, is one of the world's largest natural harbors. The year-round, ice-free harbor covers approximately 25 square miles and is located 18 miles from the open sea. The Port of Virginia offers direct access to over 45 countries worldwide.

In September 2016, the Virginia Port Authority’s lease was renegotiated and now extends 50 years with a $320 million investment to double the terminal's capacity. Construction has begun and will take approximately three years to complete. In May 2017, the COSCO Development, the largest ship ever to call on the East Coast, arrived at Virginia International Gateway.

In July 2017, the Port of Virginia purchased 86 cranes, the largest order of cranes in the world. These plans have led to the expansion of Maritime and Logistics related companies, such as PortRail Crane Service and Kalmar Inc. to expand their presence in the City of Portsmouth.

In December 2017, InterChange, a third-party logistics company, completed their $11 million, 200,000 square foot, speculative warehouse building.

Incentive Programs: The city has two state-designated Enterprise Zones. A highly coveted designation, the Virginia Enterprise Zone Program is a state and local partnership and is one of the most effective methods of using incentives to stimulate economic development. In 2015 (most recent year available), seven (7) businesses and/or property owners received grants totaling $387,711 in state incentives representing over $7 million of private investment.

In September 2013, the Economic Development Authority established a Local Incentives Program for small businesses/property owners as a means of leveraging private investment for façade, interior and safety improvements. The program continues and is well funded and well received by property owners and businesses. In 2017, the EDA paid grants totaling $87,000 to nine property owners and/or tenants.

4-13 Workforce Development Initiatives: Having access to a highly skilled workforce is a key to any company’s success. For the City of Portsmouth to maintain its position in an increasingly competitive and challenging environment, workforce development must be a top priority. The core of any workforce development effort is the need to help workers build the skills necessary to adapt to change, meet the challenges of an evolving economy, and find good-paying jobs. The City is fully engaged and has created a program to address this important issue.

HIRE Portsmouth represents the City’s new strategic initiative aligning partnerships in workforce, education, and economic development. This initiative reinforces strategies to provide job seekers and workers with high-quality career services, education and training, and other services they need to get good jobs and stay employed, and to help businesses find skilled workers and access other services, including education and training for their current workforce.

Redevelopment Initiatives: Downtown Portsmouth is the most vivid and authentic expression of our City’s history and culture. The Crawford Gateway Revitalization Strategy seeks to capitalize on substantial public and private investment in Downtown by placing an emphasis on the City Council Vision to provide access to the waterfront and reinvigorate downtown with substantial economic development.

The implementation of this strategy looks to:

1. Create greatly enhanced connectivity along Crawford and the Elizabeth River waterfront

2. Enhance value of development opportunities for redevelopment sites

3. Improve stormwater management and flood protection

4. Increase downtown daytime population and improve livability downtown through bike-pedestrian enhancement, quality open space, and expanded retail/shopping/dining options

5. Focus on quality of experience, value, and opportunities for more connected seawall and open space amenities

6. Minimize public use/tax exempt footprint to expand private sector opportunities while retaining civic (City Hall) and public safety (Police substation or precinct) presence downtown

4-14 LOCAL TAX REVENUE

Revenue Assumptions Total estimated General Fund revenue for FY2019, including transfer from other funds, is $241,726,136 an increase of $2.7 million or 1.1% more than the FY2018 adopted budget including the use of $5.8 million prior year Fund Balance for one-time, non-recurring CIP projects and for non- recurring General Fund operating expenses. For analytical reasons, General Fund Total Revenues are categorized into four broad categories: Local Tax Revenue, Other Local Revenue, State Revenue and Non-Revenue/Transfers. The table below summarizes General Fund revenue by category. Following is a brief discussion of the revenue components in each of the categories, including graphs depicting the historical trends of these revenue sources as compared with future projections.

General Property Taxes The majority, 72.3%, of the $168.4 million in Local Tax revenues is derived from General Property Tax revenues (including public service corporations).

The city levies real estate taxes on all real estate within its boundaries, except property exempted by statute, each year as of July 1, based on the estimated market value of the property, with quarterly payments due September 30, December 31, March 31 and June 30. All real estate is assessed annually. Real Property Taxes are estimated to generate $95.7 million or 39.6% of the city's total General Fund revenue in FY2019 (including use of fund balance for the CIP). Included within this total is revenue derived from delinquent real estate taxes and real estate taxes paid by public service corporations. The FY2019 revenue is calculated with a tax rate of $1.30 per $100 of assessed value.

The city levies personal property taxes on motor vehicles and tangible personal business property. These levies are made each year as of June 30, with annual payments due June 5. Personal Property Taxes are levied on the tangible property of individuals and businesses. For individuals, this tax is primarily on automobiles and recreational vehicles. Business personal property includes motor vehicles, machines, furniture, computers, fixtures and tools. The projection maintains the following Personal Property Tax rates: $5.00 per $100 of assessed value for tangible personal property; $3.00 per $100 of assessed value for machinery and tools; $0.50 per $100 of assessed value on boats.

4-15 The Personal Property Tax Relief Act (PPTRA) was initially enacted by the General Assembly in 1998, and actual reimbursements to localities were capped by the state in the 2004 legislative session. Although the city now receives the same fixed dollar amount of relief each year, due to the state’s payment cap the amount of tax relief will vary by year as a percentage of the total tax. Portsmouth's payment from the state will remain constant, so as personal property values increase over time, the actual percentage of state reimbursement will continue to decrease. Personal Property Tax revenue is estimated to generate $23.1 million for FY2019, or 9.6% of total General Fund revenue. This revenue includes taxes from current and delinquent personal property and taxes on personal property owned by public service corporations.

General Property Taxes

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Real Property Tax $ 93,993,554 $ 95,739,376 $1,745,822 1.9% Personal Property Tax 23,001,584 23,130,691 129,107 0.6% Other General Property Taxes 2,870,241 2,936,813 66,572 2.3% Total $ 119,865,379 $ 121,806,880 $ 1,941,501 1.6%

FY 2019 Budget Comments

Revenues from General Property Taxes are expected to grow modestly.

Other Local Taxes

Other Local Taxes includes funds received for local sales tax, admission and amusement tax, bank franchise tax, business and professional licenses, licensing fees tax, lodging tax, cigarette tax, recordation taxes, restaurant food tax, short-term rental tax, franchise tax.

Local Sales Tax revenue is considered an elastic revenue source because it is responsive to changes in the economy. On July 1, 2013 sales tax in Hampton Roads increased to 6%. With the increase, the State retains 5.0 % and returns 1.0 % as unrestricted revenue to the locality where the funds were collected.

Business & Professional License (BPOL) Taxes are levied on businesses operating in the city.

4-16

Lodging Taxes under the Code of Virginia are defined as “transient occupancy taxes.” These taxes are similar to the sales tax; they are based on the value of a purchase, which in this case is a motel or hotel room. The Lodging Tax rate in Portsmouth is 8.0 %.

Restaurant Food Tax is assessed on the sale of prepared food and beverages sold at food establishments in the city. The tax rate is 6.5% plus the 6.0% sales tax for a total of rate of 12.5%.

Other Local Taxes FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Admission and Amusement Taxes $ 192,143 $ 250,000 $ 57,857 30.1% Bank Franchise Taxes 474,821 541,435 66,614 14.0% Business & Occupational License Taxes 6,634,744 6,541,422 (93,322) -1.4% Cigarette Tax 3,643,581 3,486,486 (157,095) -4.3% Licensing Fees - Current 2,154,346 2,154,346 - 0.0% Licensing Fees - Delinquent 456,252 456,252 - 0.0% Lodging Taxes 741,794 749,212 7,418 1.0% Recordation Taxes 886,604 895,470 8,866 1.0% Restaurant Food Taxes 7,933,388 8,202,417 269,029 3.4% Sales and Use Taxes - Local 7,000,000 7,400,000 400,000 5.7% Miscellaneous 1,490 1,490 - 0.0%

Short Term Rental Taxes 25,537 25,537 - 0.0% Taxes-Licensing Fees - Del Over 5 yrs 9,848 9,848 - 0.0% Total $ 30,154,548 $ 30,713,915 $ 559,367 1.9%

FY 2019 Budget Comments

Other local revenues are projected to increase modestly, with Sales and Restaurant tax representing the primary positive increases (partially reflecting a revised base from FY 17 actuals that exceeded budgetary estimates) offset by declining Cigarette and BPOL revenues (also reflecting a downward revision of the base from FY 17 actuals).

4-17

Utility Taxes

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Electricity Taxes $ 3,969,922 $ 3,963,826 $ (6,096) -0.2% E-911 Tax 485,378 490,232 4,854 1.0% Telecommunications Tax 8,246,785 7,544,735 -702,050 -8.5% Gas Tax 1,318,270 1,331,453 13,183 1.0% Water Tax 2,515,428 2,540,582 25,154 1.0% Total Local Revenue Tax $ 16,535,783 $ 15,870,828 $ (664,955) -4.0%

FY 2019 Budget Comments Revenues from Utility Taxes are projected to decrease, primarily due to the Telecommunications Tax. Since the inception of this tax in 2007, it has decreased at an annual rate of 3.1%. Cancellation of land and fax lines serve as significant reasons for the declines, but the limited scope of tax contributes as well. The tax does not apply to marketing revenues earned by cable-related companies, but they were under previous “Franchise” agreements. The Telecommunication Tax applies only to the use of “minutes”, not “data” on cell phones; minimal “data” service existed in 2007 compared to now; pre-paid cell phones are exempt.

OTHER LOCAL REVENUE This category includes all other local revenue not included above; specifically, Charges for Services, Recovered Costs, Fines, Licenses and Permits, Use of Property, and Miscellaneous revenues. This category represents 6.9% of total local General Fund revenue or $16.6 million. The revenues in this category are down slightly (2.1%) to FY2018. Listed below are descriptions of the large revenues in this category.

Charges for Services Charges for Services are revenues paid by users of various city services including participation fees for Recreation Activity, Ambulance fees, Museum admission.

4-18

Charges for Services FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Ambulance Fees $ 2,650,000 $ 2,100,000 $ (550,000) -20.8% EMS Delinquent Fees 178,704 200,000 21,296 11.9% Museum Membership Fees 200,400 200,400 - 0.0% Courthouse Replacement Fees 75,340 75,340 - 0.0% Fees-Inpections 39,930 72,000 32,070 80.3% Museum Admission Fees 801,279 801,279 - 0.0% Recreation Activity Fees 203,163 120,000 (83,163) -40.9% Registration - Before & After 645,043 575,000 (70,043) -10.9% Sheriff Telephone Profits 96,651 111,800 15,149 15.7% Other Miscellaneous Fees 747,144 524,791 (222,353) -29.8%

Total $ 5,637,654 $ 4,780,610 $ (857,044) -15.2%

FY2019 Budget Comments

Charges for Services are projected to decrease by 15.2% compared to FY2018 budget. Ambulance and Recreation-related fees serve as the reason for the declines. A combination of demand, collection, and processing issues drove the decrease in Ambulance fee revenues, but staff anticipates these will recover over time. The Parks related revenue is demand driven, but the department does not incur an expense when demand drops as well.

Recovered Costs

Recovered Costs include costs recovered by the General Fund from the Utility Fund, Risk Management Fund, Social Services Fund, Stormwater Management Fund and Waste Management and various other smaller items and includes $3.2 million estimated revenue in FY2019.

Recovered Costs FY2017 Dollar Percent Funding Source Adopted Proposed Change Change Recovered Costs $ 3,174,009 $ 3,158,551 $ (15,458) -0.5%

FY2019 Budget Comments This category of revenue primarily reflects other funds’ reimbursement for General Fund support services, as calculated in the annual Cost Allocation Plan. The slight overall decrease reflects a

4-19 significant decline in the indirect cost for the Golf Fund, due to limited operating revenues, that offsets modest increases in other recovered costs.

Fines and Forfeitures

The city imposes fines on individuals charged with violations of city ordinances. These include court and parking fines and court assessments.

Fines and Forfeitures

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Fines and Forefitures $ 704,221 $ 498,941 $ (205,280) -29.1%

FY2019 Budget Comments This category of revenue reflects adjustments for fines expected from “failure to pay tunnel tolls” cases that will be heard by the Portsmouth General District Court. It also includes fines for overweight vehicles.

Licenses, Permits and Inspection Fees Licenses and Permits category includes Dog licenses, Plan review, Re-inspection fees, Right Away permits, all building, electrical, plumbing and heating permit fee revenue. Building Inspection Fees are based on the determined or calculated “value” of construction.

Licenses, Permits and Inspection Fees

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change License, Permits and Inspection Fees $ 1,177,039 $ 1,031,197 $ (145,842) -12.4%

FY2019 Budget Comments This category of revenue is expected to decrease, primarily due to the decline in “Right-of-Way” Permit revenue, an inherently variable revenue.

4-20

Use of Money and Property Use of Money (Investment income) is the interest earned on the investment of temporarily idle funds in repurchase agreements and other instruments secured or collateralized by government securities. Use of Property includes rental of city property and rental of Antenna Sites and Recreational Facilities.

Use of Money and Property

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Investment Income $ 75,000 $ 700,000 $ 625,000 833.3% Use of Property 1,768,115 1,732,348 (35,767) -2.0% Total $ 1,843,115 $ 2,432,348 $ 589,233 32.0%

FY2019 Budget Comments The FY2019 revenue projections primarily reflect rising interest rates and slightly more aggressive investment practices.

Miscellaneous Revenue Miscellaneous Revenue includes donations and contributions made to the city along with other non- recurring revenue. In addition, Payments in Lieu of Taxes (PILOTs) are budgeted in the Miscellaneous Category. PILOTs are revenue received in lieu of taxes, often from another government entity under a contractual agreement. The city receives PILOT revenue from the Portsmouth Redevelopment Authority, Public Utilities, Regional Jail, and the Virginia Port Authority. The city expects to recognize $551,516 in subsidy revenue from the Federal “Build America Bonds” program during FY2019.

Miscellaneous Revenue FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Miscellaneous Revenue $ 1,869,979 $ 1,831,174 $ (38,805) -2.1% Buy America Bonds $ 551,516 $ 551,516 $ - 0.0% PILOT Revenue 2,029,849 2,283,703 253,854 12.5% Total $ 4,451,344 $ 4,666,393 $ 215,049 4.8%

4-21

FY2019 Budget Comments Miscellaneous revenue reflects increase to PILOT revenues for the South Norfolk Jordan Bridge.

STATE REVENUE

Payments from the Commonwealth of Virginia are divided into three functional categories: (1) State Non-Categorical Aid. (2) State Shared Expenses and (3) State Categorical Aid. State Revenue is estimated at $41.2 million in FY2019, representing 17.0% of General Fund revenue. These types of revenue are described below.

State Non-Categorical Aid The State provides general support to municipalities through a variety of revenue generating mechanisms. The city receives a 3% tax on mobile home title filing and 50% of the revenue collected by the Clerk of the Circuit Court for the filing of deeds on property. In lieu of personal property tax revenue, the city receives a 4% daily rental tax on vehicles rented within the city.

This category also includes reimbursements from the state for implementation of the personal property tax reduction on private vehicles. The 2004 General Assembly changed this program, by adopting a $950 million statewide cap on reimbursements starting in 2006. FY2007 was the first full fiscal year with this cap in place. The amount of revenue disbursed to Portsmouth is the same each year: $9.9 million (PPTRA).

State Non-Categorical Aid FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Mobile Home Sales Tax $ 1,136 $ 1,147 $ 11 1.0% Recordation Tax 253,409 255,943 2,534 1.0% Rolling Stock Tax 44,481 44,926 445 1.0% Vehicle Rental Tax 243,140 245,571 2,431 1.0% Bridge Loan from State 1,700,000 1,700,000 - 0.0% PPTRA 9,862,962 9,862,962 - 0.0% Total State Non-Categorical $ 12,105,128 $ 12,110,549 $ 5,421 0.0%

4-22

State Shared Expenses The Commonwealth provides partial operating support through the State Compensation Board for offices established in the State Constitution. This category includes anticipated receipts from the State to assist in defraying costs associated with the operation of these agencies. These revenues sources are frequently affected by the State Compensation Board and Virginia General Assembly decisions regarding appropriate levels of aid to localities. The Compensation Board adopts its official allocation budget following the adoption of the city budget.

State Shared Expenses

FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change Circuit Court Clerk $ 914,199 $ 1,003,137 $ 88,938 9.7% City Registrar 87,636 87,636 - 0.0% City Sheriff 5,383,065 6,006,821 623,756 11.6% City Treasurer 294,260 299,450 5,190 1.8% Commissioner of Revenue 256,130 280,674 24,544 9.6% Commonwealth's Attorney 1,577,117 1,650,345 73,228 4.6% DMV Select 90,000 92,690 2,690 3.0% Total State Shared Expenses $ 8,602,407 $ 9,420,753 $ 818,346 9.5%

State Categorical Aid The city receives a variety of other revenues that have been designated for a specific purpose.

State Categorical Aid FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change VDOT $ 12,641,174 $ 12,651,721 $ 10,547 0.1% Library Funds - Books 155,117 155,117 - 0.0% Virginia Sports Hall of Fame - - - 0.0% Correctional Facilities Block Grant 628,744 628,744 - 0.0% Law Enforcement 5,786,668 6,193,981 407,313 7.0% Total State Categorical $ 19,211,703 $ 19,629,563 $ 417,860 2.2%

4-23

TRANSFERS FROM OTHER FUNDS

Transfers to the General Fund include Economic Development Authority (EDA), School Operating, Behavioral Healthcare Services, Public Utility Operating Fund, CIP and Stormwater Management Fund to cover the related administration and overhead cost of these functions.

Transfers from Other Funds FY2018 FY2019 Dollar Percent Funding Source Adopted Proposed Change Change From EDA $ 125,000 $ 125,000 $ - 0.0% From BHS 354,315 354,315 - 0.0% From Public Utility Operations 8,875,000 8,875,000 - 0.0% From CIP - - - 0.0% Transfer from Risk Management Fund - - - 0.0% Transfer from Waste Management Fund - - - 0.0% Transfer From Stormwater Management 416,695 416,695 - 0.0% Total Transfers to General Fund $ 9,771,010 $ 9,771,010 $ - 0.0%

FY2019 Budget Comments Transfers from other funds are adjusted to reflect administration and overhead cost.

4-24

General Fund Local Revenue Fiscal year 2019 – By Category

FY2018 FY2019 Dollar Category Adopted Proposed Change Property Tax $ 119,865,379 $ 121,806,880 $ 1,941,501 Other Local & Utility Tax 46,690,331 46,584,743 (105,588) Other Local Income 16,987,382 16,634,638 (352,744) Total $ 183,543,092 $ 185,026,261 $ 1,483,169

4-25

General Fund Revenue Fiscal Year 2019 – By Source

Dollar Source FY18 Adopted FY19 Proposed Change Local Revenue $ 166,555,710 $ 168,391,623 $ 1,835,913 State & Federal Revenue 39,919,238 41,160,865 1,241,627 Other Revenues 26,758,392 26,405,648 (352,744)

Total $ 233,233,340 $ 235,958,136 $ 2,724,796

4-26

GENERAL FUND EXPENDITURES

The General Fund, by definition, is the city’s main operating fund. Authoritative accounting standards define the general fund as the fund used by default “to account for and report all financial resources not accounted for and reported in another fund.” Many of the primary functions of the city along with administration are accounted for within the General Fund. Following is a brief discussion of each business center in the General Fund.

General Government (General Fund)

The General Government includes the departments that provide the overall general administration of the city including the City Council, City Clerk, City Manager, Management and Legislative Affairs, Marketing, Communications and Tourism; City Attorney, City Auditor, Human Resource Management, Civil Service Commission, City Registrar, Commissioner of the Revenue, City Assessor, City Treasurer, Finance and Budget, and Procurement.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$15,958,268 $16,614,951 $656,323 4.0%

FY2019 Budget Comments General Government expenditures are projected to increase by 4.0% due to a realignment of internal service fund charges, realignment of positions and FY2018 adopted salary increases from non-departmental and minor adjustments in operational accounts.

Non-Departmental (General Fund)

Non-Departmental accounts for services and costs exclusive of other departments or agencies. Included in this section are allocations for salary adjustments, contractual obligations or community services supported by the City, tax relief to the Elderly and Disabled citizens (Senior Citizen Tax Relief), Disabled American Veterans, city’s contractual obligation for the Hampton Roads Regional Jail, city’s commitment for the local share of Portsmouth Public Schools and transfers to other funds.

4-27 FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$115,584,395 $113,623,148 ($1,911,247) -1.7%

FY2019 Budget Comments Non-Departmental reflects a 1.7% decrease due to adjustments for various contractual obligations, internal service fund charges and realignment of FY2018 adopted salary increases reflected appropriately within each FY2019 departmental budget.

Judicial (General Fund)

This business center includes civil and criminal agencies pertaining to the prosecution and adjudication including the Circuit Court Judges, Circuit Court Clerk, Magistrate, General District Court, Juvenile and Domestic Relations Court, Juvenile Court Services, the Sheriff and the Commonwealth Attorney. Services provided include the provision of a judicial procedure for the enforcement of state laws and city ordinances; assisting the Circuit Court Judges; maintaining and preserving documents; hearing criminal; traffic and civil cases; and protecting the welfare of children and families. Prevention and reduction of juvenile delinquency and the provision of constitutional and municipal services for the city of Portsmouth is also included.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$18,195,307 $18,456,557 $261,250 1.4%

FY2019 Budget Comments Judicial expenditures reflect a 1.4% increase due to adjustments for various contractual services and internal service charge outs.

4-28 Public Safety (General Fund)

This business center includes the departments of Police, E-911, and Fire, Rescue and Emergency Services which address citizenry protection. Services include the protection and security of all citizens to include community-policing efforts, the provision of efficient fire prevention, fire suppression, emergency medical care, hazardous material response and disaster preparedness services for the citizens of Portsmouth.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$57,018,294 $59,320,940 $2,252,646 3.8%

FY2019 Budget Comments Public Safety expenditures reflect an increase of 3.8% due to the following: reflective of the multi- step pay initiative adopted in FY2018 realigned within the departmental budget from non- departmental, funding for program service areas and restructuring of internal service fund charges. Flexibility within vacancy savings will allow Police to recruit and fill sworn Police Officer positions. Also, included in the Fire Department’s proposal are increases for operational services and program supplies. Major equipment and vehicular replacements are included in the Capital Improvement Program.

Public Works/General Services (General Fund)

Public Works/General Services consists of the divisions of Mosquito Control, Streets and Highways, Engineering, Traffic Engineering, Property Management, Cemetery Perpetual Care, Utilities, Harbor Center Pavilion and Rental of Land. Services provided include integrated Mosquito Control Program, maintenance of city streets and alleys, management of construction and other infrastructure projects, cleaning and management of facilities and properties in the city.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$14,690,897 $15,395,774 $704,877 4.8%

4-29 FY2019 Budget Comments Public Works/General Services reflects an increase of 4.8% due to FY2018 adopted salary increases realigned from non-departmental to the departmental budgets and realignment of internal service fund charges. . Public Health (General Fund)

This business center includes the departments of Public Health, Behavioral Healthcare Services, Social Services and Children’s Services Act. These departments are dedicated to promoting, protecting and preserving a healthy and safe community, provide Mental Health Intellectual Disabilities, Substance Abuse and Prevention Services to the citizens of Portsmouth and enhance the quality of life by promoting safety and self-sufficiency through agency programs and community partnerships. The General Fund appropriation in Public Health represents the city’s contribution to these organizations. Separate funds account for services in Behavioral Health Services, Children’s Services Act and Social Services.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$1,304,321 $1,339,643 $35,322 2.6%

FY2019 Budget Comments A minor expenditure increase is included for Public Health for the city’s local share contribution.

Parks, Recreation and Cultural (General Fund)

The Parks, Recreation and Cultural business center includes the city’s parks, recreation, Before and After program, museums, and public libraries. Services provided include educational exhibits, access to a comprehensive collection of library materials and high quality recreation programs. A separate fund accounts for the activities of the city’s two golf courses.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$11,149,604 $11,464,343 $314,739 2.7%

4-30 FY2019 Budget Comments Parks, Recreation and Cultural business center reflects an increase of 2.7% due to a realignment of FY2018 adopted salary increases reflected appropriately within each FY2019 departmental budget, realignment of internal service fund charges, contractual services and other service activities.

Community and Economic Development (General Fund)

This business center includes the departments of Economic Development, Permits and Inspections and Planning which address the city’s overall development, marketing and planning needs. Services provided include the enforcement of the Commonwealth of Virginia’s Building codes and assigned local regulations, coordination of new programs to promote new business development and the maintenance of existing businesses, and the provision of support for programs and activities related to the physical development and use of land in the city.

FY2018 FY2019 Dollar Percent Adopted Proposed Change Change

$5,166,932 $5,510,780 $343,848 6.2%

FY2019 Budget Comments

Community and Economic Development business center reflects an increase of 6.2% due to the realignment of FY2018 adopted salary increases reflected appropriately within each FY2019 departmental budget, realignment of internal service fund charges, contractual services, minor adjustment to the weed and debris program and realignment of positions for Economic Development.

4-31 General Fund Expenditures Fiscal Year 2019 – By Business Center

FY2018 FY2019 Percentage Business Center Adopted Proposed Change General Government $ 15,958,628 $ 16,614,951 4.0% Non-Departmental 115,534,395 113,623,148 -1.7% Judicial 18,195,307 18,456,557 1.4% Public Safety 57,068,294 59,320,940 3.8% Public Works/General Services 14,690,897 15,395,774 4.6% Public Health 1,304,321 1,339,643 2.6% Parks, Recreation & Cultural 11,149,604 11,464,343 2.7% Community and Economic Development 5,166,932 5,510,780 6.2% Total $ 239,068,378 $ 241,726,136 1.1%

4-32 City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Business Center Index Organizational Chart 5 - 2

Business Center Summary 5 - 4

City Council 5 - 6

City Clerk 5 - 7

City Manager 5 - 8

Management Services and Legislative Services 5 - 9

Registrar 5 - 10

City Attorney 5 - 11

Human Resource Management 5 - 13

Civil Service Commission 5 - 15

Commissioner Of Revenue 5 - 16

City Assessor 5 - 17

City Treasurer 5 - 18

Finance and Budget 5 - 20

Finance and Budget - Procurement 5 - 21

Finance and Budget - Health Insurance Fund 5 - 22

Information Technology 5 - 23

Information Technology - Telecommunications 5 - 24

Marketing and Communications 5 - 25

Finance and Budget - Risk Management Fund 5 - 27

City Auditor 5 - 28

Fiscal Year 2019 5 - 1 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Business Center Organizational Chart

Total Permanent Positions Positions = 174

City Council Positions = 7

City Clerk Positions = 4

City Manager Positions = 8

Management and Legislative Affairs Positions = 2

Registrar Positions = 5

City Attorney Positions = 13

Human Resource Management Positions = 10

Commissioner of the Revenue Positions = 23

City Assessor Positions = 10

City Treasurer Positions = 24

Finance and Budget Positions = 17

Finance and Budget - Procurement Positions = 5

Information Technology Positions = 27

Information Technology - Telecommunications Positions = 6

Marketing and Communications Positions = 9

Finance and Budget - Risk Management Fund Positions = 3

Fiscal Year 2019 5 - 2 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Business Center Organizational Chart

Total Permanent Positions Positions = 174

City Auditor Positions = 1

Fiscal Year 2019 5 - 3 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget

General Government Description of Services Provided This business center includes the departments that provide the overall general administration of the City including:

* City Council - serves, by law, as the governing body of the City of Portsmouth.

* City Clerk - serves as the city's historian for filing and preservation of all books, records, official bond documents, and papers.

* City Manager - serves as the chief administrative officer and provides leadership in the development of policies and guidance for improving the community, and recommends and execute - upon approval - the annual operating budget and capital improvements plan.

* Management and Legislative Services - provides staff support for the Office of the City Manager and the Executive Management Team.

* Registrar - responsible for providing the means by which qualified residents of the City can register and vote in accordance with state law.

* City Attorney - provides full-time legal services on civil matters for the City.

* Human Resource Management - responsible for maintenance and enforcement of all personnel policies and procedures, employee relations, administration of employee compensation and benefits, employment and recruitment, and employee training.

* Civil Service Commission - responsible for administering entry-level and promotional exams to fire and police candidates in accordance with the needs of the departments and as provided by the Civil Service Commission.

* Commissioner of Revenue - responsible for accurately identifying and assessing all sources of revenue to which the City is entitled by law, which is the basis for the Treasurer's tax bill mailings.

* City Assessor - responsible for assessing all real property located in the City and providing the City Treasurer with information necessary for billing.

* City Treasurer - responsible for collecting, depositing, and investing all of the city's local, state, and federal revenue.

* Finance and Budget - responsible for the financial and technical functions that provide accurate and timely information and services to citizens, other Departments, and outside agencies.

* Finance and Budget - Procurement - responsible for monitoring procurement processes to ensure compliance with state and local procurement laws and regulations.

* Finance and Budget - Health Insurance Fund - accounts for the revenues and expenditures and reserve balances relating to the health insurance offered to the city employees.

* Information Technology - provides technology and support for the centralized computer systems and supports the data processing needs of other divisions and agencies.

* Information Technology - Telecommunications - responsible for the implementation and support of voice, data, wireless, radio and E911 communication systems.

* Marketing and Communications - communicates information about the city to the community, the news media, and the staff of the City of Portsmouth.

* Finance and Budget - Risk Management Fund - provides risk management and safety guidance to departments; pursues and collects reinsurance claims; manages OSHA compliance; and provides workers' compensation oversight.

* City Auditor - reviews internal and management controls, and performs other tasks as directed by City Council.

Fiscal Year 2019 5 - 4 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed City Assessor 992,036 1,002,092 1,002,092 1,014,951 City Attorney 1,574,876 1,795,790 1,795,790 1,934,884 City Auditor 23,898 112,877 112,877 113,375 City Clerk 340,754 367,851 367,851 388,555 City Council 290,485 298,591 298,591 351,613 City Manager 1,061,844 1,160,684 1,160,684 1,192,555 City Treasurer 2,098,938 2,275,647 2,275,647 2,194,445 Civil Service Commission 54,795 115,863 115,863 115,863 Commissioner of the Revenue 1,575,971 1,718,512 1,718,512 1,842,354 Finance and Budget 1,824,974 2,180,939 2,180,939 2,428,617 Finance and Budget - Health Insurance Fund 15,263,906 21,349,682 21,349,682 20,176,988 Finance and Budget - Procurement 924,920 914,829 914,829 882,719 Finance and Budget - Risk Management Fund 2,240,506 6,041,201 6,041,201 6,808,387 Human Resource Management 1,220,338 1,370,055 1,370,055 1,350,280 Information Technology 3,967,719 5,071,146 5,071,146 7,036,093 Information Technology - Telecommunications 754,723 1,932,198 1,932,198 1,108,141 Management and Legislative Affairs 325,970 368,439 368,439 374,017 Marketing and Communications 1,449,163 1,592,709 1,592,709 1,733,383 Registrar 644,099 683,750 683,750 697,340 Total Budget 36,629,915 50,352,855 50,352,855 51,744,560

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 14,403,061 15,958,628 15,958,628 16,614,951 300 Capital Improvements Fund - 963,327 963,327 - 810 Information Technology Fund 4,722,443 6,040,017 6,040,017 8,144,234 820 Risk Management Fund 2,240,506 6,041,201 6,041,201 6,808,387 830 Health Insurance Fund 15,263,906 21,349,682 21,349,682 20,176,988 Total Funding 36,629,915 50,352,855 50,352,855 51,744,560

Fiscal Year 2019 5 - 5 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Council Business Unit Mission Statement Vision Principles Portsmouth, Virginia ...A City which celebrates its history while embracing its future... A prosperous port City which builds on its assets, its strategic geographic location, its waterways, its rich diversity, its sense of place to create economic opportunity for all of its citizens. A lifelong learning City which fosters education in it is broadest sense. A safe, friendly City which values, respects, and protects all of its citizens, visitors, neighborhoods, and businesses.

Guiding Principles - A compact for leadership- Focus on respectful communication Zero tolerance for disrespect Disagree without being disagreeable Lead by example View media as a partner, not an adversary No surprises. Share information Be prepared-to lead, to govern

Description of Services Provided * Portsmouth's City Council is the city government's legislative body responsible for policy-making and general oversight of the City's governmental operations.

* Council adopts ordinances, resolutions, and laws to ensure the health, safety, and welfare of the city's citizens.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 160,812 163,000 163,000 163,000 Benefits 47,019 47,764 47,764 65,433 Other Operating Expenses 77,982 82,269 82,269 118,269 Internal Service Charges 4,671 5,558 5,558 4,911 Net Budget 290,485 298,591 298,591 351,613 Total Budget 290,485 298,591 298,591 351,613

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed

100 General Fund 290,485 298,591 298,591 351,613

Total Funding 290,485 298,591 298,591 351,613

Strategic Goals * Provide strategic and policy direction * Engage community in city planning and programs * Ensure that the city is financially sustainable

Outcomes and Accomplishments * Maintained city's AA GO Bond Credit Rating * Ensured compliance with Council's Financial Policies * Reassessed and updated the city's long-term vision statements

Fiscal Year 2019 5 - 6 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Clerk Business Unit Mission Statement The Mission of the City Clerk is to maintain the Vision of City Council by providing an avenue that permits an accessible and accurate library of official public records, past and present.

Description of Services Provided * The City Clerk is appointed by the City Council and serves at their pleasure.

* The office acts as the city's historian for filing and preservation of all books, records, official bond documents, and papers. These records are available for public review and inspection.

* The Clerk is the custodian of the city's corporate seal and is the officer authorized to use and authenticate the seal.

The City Clerk's Office provides such services as: * the preparation of the City Council meeting agenda; * coordination of the daily activities and events of the City Council; city departments and citizen support; and * provision of records management for city contracts, ordinances and resolutions.

* The City Clerk's Office also serves as the coordinator and manager of the City Council Boards and Commissions' process and implementation.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 209,613 199,309 199,309 214,269 Benefits 73,154 72,751 72,751 79,638 Other Operating Expenses 22,509 30,705 30,705 30,705 Internal Service Charges 35,477 65,086 65,086 63,943 Net Budget 340,754 367,851 367,851 388,555 Total Budget 340,754 367,851 367,851 388,555

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 340,754 367,851 367,851 388,555 Total Funding 340,754 367,851 367,851 388,555

Strategic Goals * To maintain the Vision of City Council by providing an avenue that permits an accessable and accurate library of official public records, past and present.

Outcomes and Accomplishments * Provided a professional link between the citizens of Portsmouth and the decision makers for the city.

Fiscal Year 2019 5 - 7 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Manager Business Unit Mission Statement The primary mission of the Office of the City Manager is to provide the framework and leadership for the delivery of high-quality municipal services through financial acuity, cost-effectiveness, government efficiency, and protection over city resources.

Description of Services Provided * The City Manager is the city's Chief Administrative and Executive Officer responsible for the management of daily service delivery and the implementation and administration of City Council's vision, and policies. * The City Manager is responsible for the efficient administration of all city affairs. * The Office of the City Manager includes the divisions of Management Services, Intergovernmental Affairs, and Grants.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 662,871 691,799 691,799 709,722 Allowances 13,708 10,800 10,800 10,800 Benefits 284,485 289,190 289,190 309,418 Other Operating Expenses 73,305 119,041 119,041 119,041 Internal Service Charges 27,476 49,854 49,854 43,574 Net Budget 1,061,844 1,160,684 1,160,684 1,192,555 Total Budget 1,061,844 1,160,684 1,160,684 1,192,555

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,061,844 1,160,684 1,160,684 1,192,555 Total Funding 1,061,844 1,160,684 1,160,684 1,192,555

Strategic Goals • Provide a comprehensive plan of actionable goals, metrics, and timelines. • Instituted cost-effective strategies that propel us toward fiscal strength. • Capture economic development opportunities that will advance the economic viability of the city. • Provide an enriched environment that revitalizes the quality of life for all citizens • Build a culture of transparency and predictability and to ensure city staff is committed to excellent administrative and customer service. • Build an environment that attracts and retains a highly skilled workforce.

Outcomes and Accomplishments • Prepared and presented a structurally balanced budget and capital improvement program. • Held a Community Budget Forum to allow citizens input during the budget process. • Continued to foster community engagement through teamwork, cooperative resources, and building relationships. • Continued collaboration and partnership with the Portsmouth Public Schools. • Restored the Neighborhood Incentive Matching Grants Program and Clean Community Initiative. • Instituted the following community initiatives/program: City Council Poverty Taskforce; Crime Reversal Initiative; the Nighthawk Basketball Program; Save Me Saturdays, Rapid Engagement of Support in the Event of Trauma (RESET); Neighborhood Walk and Talk Campaign; Police and Community Trust Building (PACT); Faith Leaders Coalition; and Yount Adult Police Chief Commission. • Supported City Council's Four Big Things: City Council Poverty Taskforce; Funding for Revising and Repealing Form-based Codes and Zoning; Funding for Public Education and programs that provide music enrichment and cultural awareness for students, and implementing initiatives to support image enhancement. • Invested in city employees - created a multi-step initiative to improve public safety recruitment and retention; provided 2.5% salary increase and bonus for city employees in FY 2018, and implemented a living wage adjustment to address city employees who make less than thirty-thousand annually.

Fiscal Year 2019 5 - 8 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Management and Legislative Affairs Description of Services Provided * The Office of Management Services serves as staff support for the Office of the City Manager and the Executive Management Team.

* The office maintains responsibility for coordinating and administering intergovernmental operations, which includes developing, coordinating, implementing, monitoring and advocating the state and federal legislative programs.

* The staff is responsible for providing expert research on various subject matters and high-level analysis services for the City's special projects.

* Management Services' staff monitors and participates on various local, regional and statewide boards, commissions and special committees.

* The Management Services' staff also provides support services to City Council Members as requested.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 155,642 152,223 152,223 156,028 Benefits 42,023 42,268 42,268 44,873 Other Operating Expenses 108,605 150,741 150,741 147,311 Internal Service Charges 19,699 23,207 23,207 25,805 Net Budget 325,970 368,439 368,439 374,017 Total Budget 325,970 368,439 368,439 374,017

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 325,970 368,439 368,439 374,017 Total Funding 325,970 368,439 368,439 374,017

Strategic Goals * Monitor all Federal and State legislative activities to address those that will impact the city and its citizens; provide informational support to the City Manager. * Preparation of legislative letters and other materials to ensure the city is in position to benefit from federal and state legislation. * Preparation of any defensive materials needed to oppose legislation that may be detrimental to the city and its citizens. * Continue the coordination and generation of grants for the city and work to enhance the pursuit of grant supplement strategic project and activities.

Outcomes and Accomplishments * Drafted and implemented the city's 2018 State Legislative Package * Drafted and implemented the city's 2018 Federal Legislative Package

Fiscal Year 2019 5 - 9 General Government

City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Registrar Business Unit Mission Statement Our aim is to ensure that each election is administered in a lawful manner and to provide the means by which qualified residents of the city can register to vote in accordance with state law. We strive to uphold the integrity of the election and to create a pleasant voting experience for our citizens here in Portsmouth. In addition, the primary objective of the office is to protect the integrity of the electoral process, improve voter registration, and promote voter education and participation.

Description of Services Provided • Voter Registration - offered during normal business hours in City Hall. Annual registration drives are conducted in the Portsmouth public high schools. There are sixty-one city locations where voter registration applications may be obtained including libraries, schools, recreation centers, post offices, grocery stores, and businesses. • Public Outreach - documents including an explanation of the voter photo ID law (effective July 1, 2014), election information, and information regarding candidates and elected officials are provided regularly to citizens, civic leagues, clubs, and organizations. Brochures, activity booklets, sample ballots, voting demonstrations, voter ID, and election information are provided to our citizens. Prior to each election, we provide important voting information in the “Bridges” section of the Virginian Pilot. Upon request, community groups and organizations are trained on the rules and guidelines of conducting voter registration drives. • Campaign finance reports, election results, and other public election documents are available for public inspection upon request. • Prior to every election, officers of election are trained on the current election procedures and laws that guide them throughout Election Day. Utilization of our training room and the City Council Chamber allows for more in-depth trainings throughout the year to enhance election officer knowledge and competency on Election Day. • The purchase of the new voting equipment—the DS200 Precinct Scanner and Tabulator and the ExpressVote universal Voting System—will help streamline the voting process, decrease wait times, and ensure each voter is able to cast his or her ballot without difficulty.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 382,454 406,853 406,853 414,758 Allowances 20,207 19,458 19,458 19,458 Benefits 86,004 79,390 79,390 98,321 Other Operating Expenses 118,784 132,860 132,860 131,745 Internal Service Charges 36,652 45,189 45,189 33,058 Net Budget 644,099 683,750 683,750 697,340 Total Budget 644,099 683,750 683,750 697,340

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 644,099 683,750 683,750 697,340 Total Funding 644,099 683,750 683,750 697,340

Strategic Goals • To protect the integrity of the electoral process • To improve voter registration and the electoral process for Portsmouth residents • To promote voter participation among Portsmouth residents • To promote voter education among Portsmouth residents • To promote voter education in our schools

Outcomes and Accomplishments The 2010 census data records the population for the City of Portsmouth as 95,535. As of December 14, 2017, 62,542 are registered voters, totaling 65% of the population. Portsmouth had a 46% voter turnout for the November 7, 2017, General Election.

Fiscal Year 2019 5 - 10 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Attorney Business Unit Mission Statement The Office of the City Attorney will provide first class legal service to all areas of the City of Portsmouth government operations. First class service is the highest quality legal service available in light of the city’s requirements for counsel and representation from in-house attorneys with broad experience in vast areas of municipal law and the occasional engagement of outside counsel when particular expertise is required.

The Office of the City Attorney responds to requests for counsel from the City Council, city administration and every department, board or commission to aid and assist in the development of ordinances, policies, procedures, agreements, and contracts that support the operation of this historic city in an efficient manner that reflects the current means, methodologies and laws that govern municipal operations.

The Office of the City Attorney employs skilled personnel and technology to provide improved service delivery to all aspects of city government in a manner that is beyond compare either in historical terms or as it relates to similar operations.

Description of Services Provided In accordance with the Code of the City of Portsmouth, Virginia, the Office of the City Attorney provides the following services:

1. Advise and counsel the City Council, City Manager and all departments, boards, commissions, and agencies of the city in all matters affecting the interest of the city;

2. Institute, prosecute, defend, compromise and settle all legal proceedings necessary and proper to protect the interests of the city;

3. Prepare ordinances and resolutions for the city council on behalf on various departments, and others requiring appropriation of city funds;

4. Prosecute violations of the city code not otherwise prosecuted by the Commonwealth’s Attorney;

5. Exercise such other powers and responsibilities inherent to the position or as may be authorized by law or conferred by the City Council.

The Office of the City Attorney provides internal services on behalf of various city operations. The services provided to the Department of Social Services are supported by financial support from the Commonwealth of Virginia which supports a 1.65 FTE (full-time equivalent). While the City Attorney’s Office has no obligation to provide direct services to the citizens of Portsmouth, the citizens have come to rely in some respects on directly communicating with the office in order to resolve their legal matters. In addition, the legal services provided to the various departments and operations assist in the provision of efficient services to the citizens in a manner compliant with applicable local, state and federal laws. The Office of the City Attorney has no area that is appropriate for service reduction. However, the city has begun to reduce the expenditures on outside counsel where appropriate in cooperation with various affected departments. During the annual review of services provided, the Office of the City Attorney has identified a number of areas where increased service delivery should be considered. With the restoration of a full complement of attorneys, the use of outside law firms due to a lack of personnel is no longer a factor.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 924,259 1,175,524 1,175,524 1,271,045 Allowances - 16,320 16,320 16,320 Benefits 287,462 318,006 318,006 365,101 Other Operating Expenses 330,026 239,745 239,745 239,745 Internal Service Charges 33,129 46,195 46,195 42,673 Net Budget 1,574,876 1,795,790 1,795,790 1,934,884 Total Budget 1,574,876 1,795,790 1,795,790 1,934,884

Fiscal Year 2019 5 - 11 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Attorney

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,574,876 1,795,790 1,795,790 1,934,884 Total Funding 1,574,876 1,795,790 1,795,790 1,934,884

Strategic Goals Enhance office effectiveness and efficiency in the delivery of legal services through strategic use of technology.

Invest in human capital to augment current office capabilities and enlarge office capacity to respond to a larger number of requests for legal services throughout the city.

Foster a collaborative effort to expand the areas of expertise and abilities for the entire legal team.

Outcomes and Accomplishments Drafted in excess of 248 ordinances and resolutions on behalf of various departments of the City of Portsmouth.

Appeared in court more than 607 times to assist agencies in developing care plans in the best interest of juvenile citizens and the protection of departmental interests in the provision of municipal services.

Reviewed 392 contracts for the procurement of goods and services for various departments and the acquisition of property rights and interests.

Fiscal Year 2019 5 - 12 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Human Resource Management Business Unit Mission Statement Through strategic partnerships and collaboration, Human Resource Management recruits, develops, and retains a high performing and diverse workforce and fosters a healthy, safe, and productive work environment for employees and the public in order to maximize individual and organizational performance. Human Resource Management advances workplace solutions and services through leadership, excellence, innovation, and engagement that provide a framework for our service commitment and strategic objectives.

Description of Services Provided Human Resource Management is responsible for the provision of Talent Management; Classification and Compensation; Benefit Administration, Employee and Employer Relations; Training and Development; Performance Management; and Human Resource Compliance.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 635,246 730,233 730,233 715,253 Benefits 144,788 167,820 167,820 176,270 Other Operating Expenses 367,035 391,160 391,160 391,160 Internal Service Charges 73,269 80,842 80,842 67,597 Net Budget 1,220,338 1,370,055 1,370,055 1,350,280 Total Budget 1,220,338 1,370,055 1,370,055 1,350,280

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,220,338 1,370,055 1,370,055 1,350,280 Total Funding 1,220,338 1,370,055 1,370,055 1,350,280

Strategic Goals The strategic goals of Human Resource Management are to: attract, develop, and support a diverse workforce of employees who are engaged in their work, and motivated to perform at their full potential; increase the efficiency, effectiveness, and value of our Human Resource systems, processes, and practices; and provide greater transparency, communication, and accountability for Human Resource processes and services. It is through these goals that we will contribute and support City Council’s Vision Principles.

Outcomes and Accomplishments Accomplishments & Outcomes

Recruitment & Selection: • Enhanced and revised our employment process to ensure legal defensibility of our employment decisions. • Revised the hiring process for the firefighters that enabled the city to fill 22 vacancies in thirty (30) days. The revised process has become the standard for all public safety recruitment processes. • Administered the entry-level police test twice a month to increase our ability to hire police recruits. • Created a part-time police officer classification to attract experienced police officers.

Compensation & Classification: • Implemented a Public Safety Recruitment Initiative that included increasing the salary structure of our public safety positions resulting in a more competitive position in the market. • Eliminated the step system to facilitate a lateral entry process for public safety employees. • Revised the salary structure for Water Treatment Plant Operator, Equipment Operator, and other hard to recruit Behavioral Health Care positions resulting in a more competitive position in the market. • Implemented a Living Wage Adjustment for city employees making less than $30,000 to enhance quality of life.

Professional Development & Training: • Implemented the Training module, which enables employees to enroll in professional development and training through Employee Self-Service. • Over 700 employees and supervisors have attended professional development and training on the following topics: o Workplace Harassment Fiscal Year 2019 5 - 13 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget

General Government Human Resource Management o Standards on Conduct o Family Medical Leave Act (FMLA) o Workers’ Compensation o Employment Process o Mandated Training on Alcohol and Drugs o Team Building o Exceptional Customer Service o Developing SMART Goals o Holiday Wellness o Managing Job Stress o Active Listening o Conflict Management o Employee Recognition o Time Management o What Every Employee Should Know about FMLA o Multicultural Customer Service o Intro to Presentation Skills o Decision Making Process o S+ Attitude (Being offered in January 2018) o Maximizing Employee Performance (Being offered in January 2018) o Unconscious Bias (Being offered in January 2018) o Introduction to Emotional Intelligence (Being offered in January 2018) o Generational Diversity (Being offered in January 2018) o The Power of Non-Verbal Communication (Being offered in January 2018) o 10 Secrets Your Supervisor Isn’t Telling You (Being offered in January 2018) o What Every Employee Should Know About FMLA (Being offered in January 2018)

Employee Relations: • Revised the City’s Workplace Harassment policy to include implementing a formal complaint and investigative process.

Human Resource Management Compliance: • Revised and/or developed the following administrative policies: o Grievance Procedure o Alcohol, Illegal Drugs, and Controlled Substances o Management Rights o Americans with Disabilities Act o Workplace Harassment o Family and Medical Leave Act o Standards of Conduct o Salary Administration

Fiscal Year 2019 5 - 14 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget

General Government Civil Service Commission Description of Services Provided Administer entry-level and promotional exams to fire and police candidates in accordance with the needs of the departments and in collaboration with the Civil Service Commission.

Provide timely processing and resolution of questions, inquiries and concerns from protective service employees and candidates.

Provide timely response and explanation of hiring procedures and all Civil Service Rules to applicants, employees and management staff of the Fire and Police Department.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 54,795 115,863 115,863 115,863 Net Budget 54,795 115,863 115,863 115,863 Total Budget 54,795 115,863 115,863 115,863

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 54,795 115,863 115,863 115,863 Total Funding 54,795 115,863 115,863 115,863

Strategic Goals During the budget year, the Department of Human Resource Management will assist the Civil Service Commission in undertaking the goals and initiatives that relate directly to the department's mission and City Council's Vision Principles.

Outcomes and Accomplishments Accomplishments & Outcomes

• Developed a Lateral Entry Rule to maximize our ability to fill our public safety vacancies with experienced personnel. • In collaboration with our consultant, revised the Sworn Public Safety Promotional Process to include a validated job-related written test, performance based assessments, and a professional history portfolio. • For the first time, the performance based assessments were videotaped. Thus, resulting in a transparent process for our employees. • Conducted the first candidate orientation for the promotional process. • Approximately 250 public safety employees participated in the revised process.

Fiscal Year 2019 5 - 15 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Commissioner of the Revenue Business Unit Mission Statement The Commissioner of the Revenue is a Constitutional Officer elected by the citizens for a four-year term. The Office of the Commissioner of the Revenue is the chief tax assessor, both individual and commercial, for the City of Portsmouth. The Mission of the Office of the Commissioner of the Revenue is to ensure equitable assessment and proper compliance of all state and local tax codes as they pertain to personal property, state income, business licenses, food, alcohol, lodging, amusement and short term rental taxes. As a Constitutional Officer, elected by the people, we value accuracy, helpfulness, courtesy, respect, integrity and fairness to the public.

We provide these services for the Citizens of Portsmouth and to aid in the continued growth of our community.

Description of Services Provided The Commissioner of the Revenue provides services through the following units: Business License Unit, Business Personal Property Unit, Personal Property Unit, State Income Tax Unit, Fiduciary Tax Unit, Audit Service Unit, Tax Relief Unit, and the Compliance Unit.

*DMV Select is a taxpayer outreach service that provides titles, registrations, and a limited number of other DMV services.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 849,315 894,990 894,990 957,063 Allowances 85,282 34,391 34,391 57,760 Benefits 277,056 300,607 300,607 347,155 Other Operating Expenses 154,191 261,783 261,783 261,783 Internal Service Charges 210,128 226,741 226,741 218,593 Net Budget 1,575,971 1,718,512 1,718,512 1,842,354 Total Budget 1,575,971 1,718,512 1,718,512 1,842,354

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,575,971 1,718,512 1,718,512 1,842,354 Total Funding 1,575,971 1,718,512 1,718,512 1,842,354

Strategic Goals * Continued lifelong education of citizens about the existing tax system and serving as a resource to local and state officials. * Delivering fair and reasonable assessments of personal property and treating all individuals and businesses, regardless of their size or status, as equal in the eyes of the law. * Maximizing the collection of taxes and fees so new revenue sources do not have to be established, or current sources to support the General Fund and Council's Vision Principles. * Promoting professionalism through rigorous certification programs available resulting in improved operating results and increased productivity.

Outcomes and Accomplishments * Eleventh year of successful operation of the Portsmouth DMV Select office with 357,925 transactions to date * Formalized corporate communications with new and proposed businesses to gather early revenue data needed to begin the process of realizing future return on investment funds associated with the city's economic development projects * Processed over 3,500 state income tax and estimated returns * Three Appointed Armed Special Conservators of the Peace * Organize taskforces with other city offices such as Fire, Police and Zoning for business compliance * Processed Disabled Veterans Tax Relief applications.

Fiscal Year 2019 5 - 16 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Assessor Business Unit Mission Statement The mission of the City Assessor's Office is to, annually, appraise all real property throughout the city, in a fair and equitable manner as mandated in accordance with the Code of Virginia, the Code of the City of Portsmouth and the professional guidelines set forth by the International Association of Assessing Officers. The office will carry out it's mission in a courteous, efficient and professional manner with a well trained staff dedicated to the service of all citizens and property owners in the City of Portsmouth..

Description of Services Provided In addition to determining property values, the Assessor's Office also handles the following: * Maintains property ownership changes * Keeps an updated record of building descriptions and property characteristics * Retains and updates maps of parcel boundaries within the jurisdiction * Tracks properties eligible for exemption * Analyzes trends in property sales, home prices, construction and renovation costs, and rent and vacancy statistics on commercial and industrial properties.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 569,443 558,787 558,787 566,800 Benefits 194,051 187,351 187,351 199,716 Other Operating Expenses 32,100 49,456 49,456 49,850 Internal Service Charges 196,443 206,498 206,498 198,585 Net Budget 992,036 1,002,092 1,002,092 1,014,951 Total Budget 992,036 1,002,092 1,002,092 1,014,951

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 992,036 1,002,092 1,002,092 1,014,951 Total Funding 992,036 1,002,092 1,002,092 1,014,951

Strategic Goals To fairly and equitably appraise all real property in Portsmouth with the following goals in mind: * Maintaining a highly motivated staff of competent, professional appraisers who are receptive to citizen's concerns and willing to participate in continuing professional training opportunities. * Maintaining taxpayer confidence in the assessment process through fair, open and efficient administration of the assessment function and encouraging citizen participation in the process. * Maintaining open lines of communication with City Management and providing timely and accurate information when requested. * Maintaining a database which provides accurate, up to date data on every individual parcel in the city and making said database available to the general public.

Outcomes and Accomplishments * During the past fiscal year, appraised 34,606 parcels: 32,147 Residential; 2,459 Commercial. * The addition of numerous commercial assessments in fiscal year 2018 including the final completion and lease-up of the Harbor Vista apartment complex, the Interchange Specialty Warehousing facility along with numerous retail and fast food establishments . * Additional residential assessments include, but not limited to, continued growth at New Port and Bedford Place and the as well as the completion of many new single family homes, considered "infill" development where there once stood a derelict structure, foreclosed home, or an older home on a lot large enough to subdivide. * Maintaining our Certificate of Excellence in Assessment Administration by the International Association of Assessing Officers. One of only 32 jurisdictions in the world and the 3rd in the State of Virginia to be so designated. * Preparing our final annual revaluation process in our Legacy CAMA System as the new Vision CAMA System is running in the background. At the same time running numerous tests in the new system to ensure the accuracy of the data and valuation. Our "Go Live" in Vision is set for January 1, 2018 with the expectation that Vision will be in full use for fiscal year 2019.

Fiscal Year 2019 5 - 17 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Treasurer Business Unit Mission Statement The City Treasurer is a Constitutional Officer, elected by the citizens for a four-year term. The Treasurer is responsible for the receipt and collection of all revenues due the city; the safekeeping of those revenues; investment of excess funds; and the appropriate disbursement of funds. The Treasurer is also responsible for the collection of State Income Taxes, State Estimated Income Taxes, as well as the proper safekeeping, accounting and timely deposit of these funds in the Depository of the Commonwealth of Virginia.

Description of Services Provided The Office of the City Treasurer serves the public and all city departments as the central location for the collection, safekeeping, and accounting distribution of all revenues including Real Estate Taxes, Personal Property Taxes, License Tax, Permit Fees, State Income Taxes, Court, Sheriff and Clerk Fees, Food and Beverage Taxes, and Leisure Services Fees, Dog License, Bicycle License, Emergency Medical Services(EMS) Parking Violations, Library Fees, and sale of VDOT EZ Passes. The Office also receives the funds for various programs and grants from the State and Federal levels of government. The Treasurer is responsible for the investment management of general funds and the maintenance of financial records in cooperation with the Chief Financial Officer.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,005,138 1,049,457 1,049,457 981,284 Allowances 100,341 94,878 94,878 103,483 Benefits 339,297 341,484 341,484 339,439 Other Operating Expenses 315,126 423,160 423,160 423,160 Internal Service Charges 339,036 366,668 366,668 347,079 Net Budget 2,098,938 2,275,647 2,275,647 2,194,445 Total Budget 2,098,938 2,275,647 2,275,647 2,194,445

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,098,938 2,275,647 2,275,647 2,194,445 Total Funding 2,098,938 2,275,647 2,275,647 2,194,445

Strategic Goals * Provide excellent customer service to all citizens in a courteous, professional and compassionate manner. * Utilize all resources and available collection options authorized by the Code of Virginia and the Portsmouth City Code to effectively collect revenues due the City of Portsmouth in a timely manner. * Maintain a professional and competent staff by offering continuing educational opportunities through the Treasurers Association of Virginia Career Development Program. * Maintain the performance standards of accountabilities that results in the Treasurers Association "Award of Accreditation." * Maintain a collection rate for the 12 month period immediately following the tax due date of not less than 95% for Real Estate and not less than 90% for Personal Property.

Outcomes and Accomplishments Collection Rates for One Year from Original Due Dates: Personal Property Taxes, and License Fees: 96%; Real Estate Taxes, and Storm water Management Utility Fees: 99% * Number of Taxable Land Parcels affecting mailing and collection of Real Estate Taxes assessed by the City Assessor on a quarterly installment basis per Portsmouth City Code : 36,980 * Number of Personal Property Items assessed by Commissioner of the Revenue, invoiced and mailed by the Treasurer, affecting collections: 107,348

Delinquent Collections: * Debt Set Off claims issued/released against State Income Tax Refunds and Lottery Winnings: 63,028 * Demand for Payment/Tax Liens: 36,584 * Final notices issued for past due Real Estate and Personal Property Taxes not paid "on time" by citizens and businesses

Fiscal Year 2019 5 - 18 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Treasurer * Collection of Public Utility payments processed by Treasurer's Office: 30,341 * Certification from Auditor of Public Accounts that all State Department of Taxation processed by the Treasurer were in compliance with requirements as provided by the Code of Virginia * Continuing education through the Treasurer's Association of Virginia in cooperation with the University of Virginia/Coops Center * Master Governmental Deputy Treasurer Certification earned and maintained by Deputy Treasurers: 18 * Master Governmental Treasurer Certification earned and maintained by the Treasurer * Function as a retail store for VDOT EZ passes as a convenience for the citizens of Portsmouth: 680 sold * Continue to collect Public Utility payments as a convenience for the citizens of Portsmouth at both the City Hall and Churchland Branch of the Treasurer's Office for the citizens of Portsmouth

Fiscal Year 2019 5 - 19 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Finance and Budget Business Unit Mission Statement The mission of the Finance Department is to provide excellent stewardship of the City of Portsmouth’s resources, to promote fiscal accountability, and to provide financial expertise and quality information to city council, city administration, and citizens in compliance with legal requirements, generally accepted accounting principles and city policies.

Description of Services Provided * Finance has responsibility for the administration of four major areas: accounting and disbursements, budget, city retirement systems, and debt.

* Finance monitors and complies with pronouncements issued by Governmental Accounting Standards Board (GASB) which dictates the technical accounting standards that government must follow in preparing its financial statements.

* Grants received by the city from grantors such as federal, state, and private foundations normally include provisions pertaining to financial and programmatic reporting in which Finance is integrally involved.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 965,762 1,015,319 1,015,319 1,241,530 Benefits 267,100 306,020 306,020 348,240 Other Operating Expenses 241,332 276,800 276,800 271,710 Internal Service Charges 350,778 582,800 582,800 567,137 Net Budget 1,824,974 2,180,939 2,180,939 2,428,617 Total Budget 1,824,974 2,180,939 2,180,939 2,428,617

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,824,974 2,180,939 2,180,939 2,428,617 Total Funding 1,824,974 2,180,939 2,180,939 2,428,617

Strategic Goals * Provide long-term financial stability to the city through effective expenditure control, revenue monitoring, responsible purchasing, and accounting and pension administration practices. * Recommend strategies to ensure the financial sustainability of the city's pension plans.

Outcomes and Accomplishments Finance and Budget • Awarded the Distinguished Budget Presentation Award and the Certificate of Achievement for Excellence in Financial Reporting • Completed Munis Payroll conversion • Developed a five-year plan to be used for forecasting and rating agencies • Held meetings and conducted city tours with Bond rating agencies; maintaining the city’s strong AA bond rating • Issued Quality Zone Academy Bonds (QZAB) for $6.1 million • Prepared a structurally balanced budget • Conducted three budget community sessions for public input • Prepared a retirement budget and initiated a retirement study for the city system • Provided GovMax budget training for department heads and budget liaisons • Conducted several internal audits which resulted in improved internal controls, cost savings and/or operational operational efficiencies

Fiscal Year 2019 5 - 20 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Finance and Budget - Procurement Business Unit Mission Statement The mission of the Procurement Division of Finance is to provide assistance to City Departments and Offices in the procurement of goods and services necessary to successfully perform the business function of the City of Portsmouth.

Description of Services Provided * Assist City Departments and Offices in determining correct methods for procuring goods and services.

* Develop and maintain procurement guidelines and procedures for City Departments and Offices.

* Interpret state and local procurement laws and guidelines, and monitor procurement actions to ensure their strict compliance.

* Offer City of Portsmouth procurement opportunities to all responsible companies.

* Provide outgoing and incoming mail and package delivery services.

* Maintain and monitor the city’s Record Retention Program.

* Maintain the Purchasing Module of the MUNIS database.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 257,223 248,824 248,824 257,607 Benefits 78,199 77,728 77,728 84,967 Other Operating Expenses 537,246 540,400 540,400 495,150 Internal Service Charges 52,252 47,877 47,877 44,995 Net Budget 924,920 914,829 914,829 882,719 Total Budget 924,920 914,829 914,829 882,719

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 924,920 914,829 914,829 882,719 Total Funding 924,920 914,829 914,829 882,719

Strategic Goals * Improve efficiency in the City of Portsmouth Record Retention Program through the use of electronic record storage and retrieval.

* Obtain professional certifications for the Purchasing Staff members.

* Reduce overall costs of goods and services procured by City Departments and Offices.

Outcomes and Accomplishments * Reorganized Procurement services by department and provide clear understanding of job roles & responsibilities to employees and departments * Awarded several major service contract Awards including contracts for Pavilion and Bide-A-Wee golf course management, mailing services, health care contracts and services

Fiscal Year 2019 5 - 21 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Finance and Budget - Health Insurance Fund Business Unit Mission Statement The mission of the Health Insurance and OPEB Fund is twofold: to provide health and dental insurance coverage to city employees and eligible retirees at a reasonable cost to both parties, and to budget, as funds are available, liabilities associated with Other Post-Employment Benefits(OPEB) in accordance with Governmental Accounting Standards Board(GASB) Statement 45 requirements.

Description of Services Provided Health Insurance is designed to pool the city's employer contributions, retiree, and city employee medical and dental health contributions for the purpose of administering the city's self-funded health insurance program.

OPEB and the city comply with financial accounting and reporting requirements as it pertains to the liability associated with post-employment health care benefits. GASB 45 requires governments to report the total liability associated with OPEB as determined on a biennial basis by an actuary. GASB 45 does not require governments to fully fund the Annual Required Contribution(ARC), and the City proposes a $1 million commitment for the Annual Required Contribution to an OPEB Trust in FY 2019.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 15,263,906 21,349,682 21,349,682 20,176,988 Net Budget 15,263,906 21,349,682 21,349,682 20,176,988 Total Budget 15,263,906 21,349,682 21,349,682 20,176,988

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 830 Health Insurance Fund 15,263,906 21,349,682 21,349,682 20,176,988 Total Funding 15,263,906 21,349,682 21,349,682 20,176,988

Strategic Goals * Continue to provide health care coverage to employees and retirees in the most cost effective way possible. * Health Care Plan Design-Implement a high deductible plan accompanied by an Health Savings Account (HSA) and review and evaluate our current health insurance plans. * Explore partnering plans with the Portsmouth Public Schools to lower costs.

Outcomes and Accomplishments * Awarded new contract for health care and related services * Implemented online open enrollment for all employees and city retirees

Fiscal Year 2019 5 - 22 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Information Technology Business Unit Mission Statement The Department of Information Technology is an internal service agency responsible for planning, development, implementation and support of computer technology, information systems, and telecommunications for City Departments and agencies. The department provides technology related resources to our customers and strives to provide a reliable network, dependable computing infrastructure, responsive help desk services and information systems to enhance productivity. Our primary goal is to deploy solutions for our customers to improve their efficiency and effectiveness in serving the citizens of Portsmouth.

Description of Services Provided * Strategic Technology Planning * Computer Equipment Installation and Support * Software Development and Acquisition * Database and System Administration * Geographic Information Systems * Computer Operations * Helpdesk/Microcomputer Support * Local Area Data Networks (LANs)

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,515,374 1,596,051 1,596,051 1,657,635 Benefits 557,786 689,535 689,535 761,504 Other Operating Expenses 1,404,185 2,490,028 2,490,028 2,950,038 Internal Service Charges 5,170 5,998 5,998 5,998 Capital Outlay 234,222 32,000 32,000 - Transfers 250,982 257,534 257,534 1,660,918 Net Budget 3,967,719 5,071,146 5,071,146 7,036,093 Total Budget 3,967,719 5,071,146 5,071,146 7,036,093

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 810 Information Technology Fund 3,967,719 5,071,146 5,071,146 7,036,093 Total Funding 3,967,719 5,071,146 5,071,146 7,036,093

Strategic Goals • Promoting efficiency city-wide through technology solutions • Developing software automation strategies for city services • Reliable and responsive computing and networking services • Timely, Efficient, and Cost-Effective help desk services and support • Dependable application accessibility exceeding demand • Strategic decision making support and services through GIS applications • Achieve schedule time frames through productive department operations • Advocate end-user security awareness training programs • Continuous Disaster Recovery training and strategy methodology

Outcomes and Accomplishments • Continuation infrastructure consolidation through Virtual Applications • Enhancing Disaster Recovery and Alternative Operations Site initiatives • Continuous Migration of City Appraisal Systems • Enhanced Cyber Security posture through infrastructure upgrades • Human Resources and Payroll functions successfully migrated onto ERP platform • Email migration onto Exchange Online • End-User Workstation refresh, eliminating non-supported software platforms

Fiscal Year 2019 5 - 23 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Information Technology - Telecommunications Business Unit Mission Statement Telecommunications is a division of the Department of Information Technology and is responsible for implementation and support of voice, data, wireless, radio, and E911 communication systems. The primary function of the department is to develop an electronic communication infrastructure between facilities, departments, employees and citizens. We strive to provide reliable and effective communications technology to make information available to those who need it, when they need it and where they need it. We believe timely communication is the cornerstone to developing a responsive and knowledge-based organization that works to meet the needs of its citizens.

Description of Services Provided * Voice Telecommunications * Data, Voice and Video Networking * Wireless Communications * Radio 700MHz Communications * E911 Technology

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 351,570 318,551 318,551 340,791 Allowances 124 - - - Benefits 93,633 92,477 92,477 112,775 Other Operating Expenses 309,396 671,170 671,170 654,575 Capital Outlay - 850,000 850,000 - Net Budget 754,723 1,932,198 1,932,198 1,108,141 Total Budget 754,723 1,932,198 1,932,198 1,108,141

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 300 Capital Improvements Fund - 963,327 963,327 - 810 Information Technology Fund 754,723 968,871 968,871 1,108,141 Total Funding 754,723 1,932,198 1,932,198 1,108,141

Strategic Goals • Interoperability with Multi-Jurisdictions and agencies • Responsive and Reliable 9-1-1 emergency communications and operations technology • Infrastructure Latency less than 3 seconds • Network availability of 99.9% during operational hours • Cost Effective and efficient voice communication services • Transition city voice infrastructure towards VOIP installations

Outcomes and Accomplishments • Consolidated City Networks segments to Metro Ethernet, with a resulting cost-savings • Continued Core infrastructure upgrades, with cyber security focus • Phase I city-wide wireless deployment completed, continuing with Phase II FY18 • Completed Phase I security infrastructure upgrades • Phase I Public safety upgrade completed, 9-1-1 Dispatch CPE platform • Phase II & Phase III public safety, 9-1-1 CAD platform and Radio expected completion within FY18-19 • Completion of Comprehensive Strategic Fiber plan outlining the methodology of connecting all city assets and resources

Fiscal Year 2019 5 - 24 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Marketing and Communications Business Unit Mission Statement To strategically and consistently position Portsmouth, Virginia as a vibrant, prosperous, and desirable place to live, work, play, learn, and conduct business using an “inside-out” approach within a 50-mile radius of Hampton Roads.

Unique Selling Proposition: Marketing, Communications, and Tourism will focus our promotional efforts on our unique attractions, heritage, history, and centralized location. We will utilize cost-effective, creative, and innovative solutions that build synergy and position Portsmouth as a viable, livable, and inclusive city within the heart of Hampton Roads. Outcome: A unified and consistent message through branding and promotion.

Description of Services Provided • Produces programming for public access broadcasting: Portsmouth Community Television (PCTV) • Provides a multi-faced marketing, communications, and promotional advertising solutions • Coordinates media relations and freedom of information act (FOIA) responses • Conducts marketing research/surveys • Coordinates internal communications and marketing • Manages contracts (Advertising Agency/Portsmouth Pavilion) • Manages Social Media (Facebook, Twitter, Instagram, YouTube, and Next Door) • Coordinates Citizen Advocacy & Community Relations • Formulates Public Relations and Community Partnerships • Manages the Visitor Information Centers and Visitor Services • Collaborates with Economic Development with regard to business retention • Serves as the brand stewards and overall brand management

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 446,017 495,700 495,700 588,177 Benefits 108,010 139,433 139,433 164,194 Other Operating Expenses 821,150 927,784 927,784 927,784 Internal Service Charges 38,114 29,792 29,792 28,228 Capital Outlay 35,872 - - 25,000 Net Budget 1,449,163 1,592,709 1,592,709 1,733,383 Total Budget 1,449,163 1,592,709 1,592,709 1,733,383

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,449,163 1,592,709 1,592,709 1,733,383 Total Funding 1,449,163 1,592,709 1,592,709 1,733,383

Strategic Goals • Image Enhancement: a unified and consistent voice across all functional areas and departments • Positive Return-On-Investment: cost-effective media buys, public relations, and promotional advertising • Position & Placement: enhanced strategic positioning of product within the region and beyond • Marketable Assets: consistent branding and promotion of offerings using an integrated marketing approach • Economic Development: build synergy, vibrancy, and a Passion for Portsmouth through access and business retention efforts • Portsmouth Community Television (PCTV): utilize the public access channel as a primary link of government and citizens Outcome: To align with City Council’s 4 Big Things in Telling the Portsmouth Story and ultimately position Portsmouth as a destination.

Outcomes and Accomplishments Through marketing, promotional advertising, media relations, and contract management: • Attracted over 24,000 attendees to the 3rd Annual Sunset Thursday Weekday Concert Series • Coordinated and produced the 250th Anniversary Celebration of the Norfolk Naval Shipyard • Attracted over 5,000 attendees to the 2017 Safe Trunk or Treat at the Portsmouth Pavilion • Attracted attendees to the Budget Community Engagement Forum further enhancing transparency through the budget process

Fiscal Year 2019 5 - 25 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Marketing and Communications • Attracted the highest number of attendees to date at the 2017 Chamber of Commerce State of the City Luncheon • Attracted over 5,000 attendees to the 27th Annual Umoja Festival • Attracted over 5,000 attendees to the 133rd Annual Memorial Day Parade • Produced 28 events and generated nearly $160,000 in tax revenue (Portsmouth Pavilion) • Generated over 48M impressions in promotional advertising and saved over $150K in revenue • Printed and direct-mailed three editions of the Portsmouth Program Guide to residents (Parks & Rec. Museums, Libraries)

Fiscal Year 2019 5 - 26 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government Finance and Budget - Risk Management Fund Business Unit Mission Statement The mission of the Risk Management Division of Finance is to actively protect the present and future assets of the City of Portsmouth, thereby helping ensure its financial integrity and enhancing its ability to provide the services needed to maintain a high quality of life for its employees, citizens and visitors.

Description of Services Provided Provide departments within the City of Portsmouth with workers compensation injury management; OSHA/VOSH safety guidance and support; professional claims management pursuing insurance/reinsurance claims recoveries due to the City and providing required health and fit for duty medical services for employees.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 132,816 145,031 145,031 182,300 Benefits 56,480 67,769 67,769 78,507 Other Operating Expenses 2,041,535 5,817,684 5,817,684 6,535,950 Internal Service Charges - 875 875 1,714 Transfers 9,675 9,842 9,842 9,916 Net Budget 2,240,506 6,041,201 6,041,201 6,808,387 Total Budget 2,240,506 6,041,201 6,041,201 6,808,387

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 820 Risk Management Fund 2,240,506 6,041,201 6,041,201 6,808,387 Total Funding 2,240,506 6,041,201 6,041,201 6,808,387

Strategic Goals • To institute and implement a work culture of safety for the city. • To reduce the Workers Compensation and Liability claims by 10%, striving to increase all insurance claims recoveries. • To maintain timely reporting to federal, state and local agencies. • Complete OSHA/VOSH inspection to ensure compliance per agency guideline.

Fiscal Year 2019 5 - 27 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget General Government City Auditor Business Unit Mission Statement The Office of the City Auditor provides assistance to management in monitoring the design and proper functioning of internal control policies and procedures.

Description of Services Provided * Reviews expenditures of city funds and operations.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 19,478 97,391 97,391 97,391 Benefits 3,642 12,986 12,986 13,484 Other Operating Expenses - 2,500 2,500 2,500 Internal Service Charges 778 - - - Net Budget 23,898 112,877 112,877 113,375 Total Budget 23,898 112,877 112,877 113,375

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 23,898 112,877 112,877 113,375 Total Funding 23,898 112,877 112,877 113,375

Strategic Goals * To provide assistance to management in monitoring the design and proper functioning of internal control policies and procedures.

Fiscal Year 2019 5 - 28 General Government City of Portsmouth Fiscal Year 2019 Proposed Budget Non-Departmental Business Center Index Business Center Summary 6 - 2

Non-departmental 6 - 3

Transfers and Contingencies 6 - 4

Public Transportation 6 - 5

Support to Civic & Cultural Organizations 6 - 6

Debt Service Fund 6 - 7

Fiscal Year 2019 6 - 1 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget Non-Departmental Description of Services Provided This business center includes non-specific departmental functions including Public Transportation (HRT), Hampton Roads Planning District Commission and the Military and Federal Facilities Alliance. The Transfers and Contingencies section contains transfers from the General Fund to other operating funds. Also included in this business center is the transfer of local tax support to the School's operating fund totaling $52.7 million, as well as the city's support to Civic Organizations and the Debt Service Fund.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed

Debt Service Fund 37,841,589 39,057,314 39,057,314 40,737,586 Non-Departmental 11,266,224 12,263,067 12,263,067 7,909,253 Public Transportation 2,912,526 3,200,000 3,200,000 2,816,000 Support to Civic & Cultural Organizations 343,078 469,428 469,428 386,126 Transfers and Contingencies 97,430,927 99,651,900 99,651,900 102,511,769 Total Budget 149,794,343 154,641,709 154,641,709 154,360,734

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 111,952,755 115,584,395 115,584,395 113,623,148 200 Debt Service Fund 37,841,589 39,057,314 39,057,314 40,737,586 Total Funding 149,794,343 154,641,709 154,641,709 154,360,734

Fiscal Year 2019 6 - 2 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget

Non-Departmental Non-Departmental Business Unit Mission Statement The Non-Departmental section accounts for services and costs not related to specific departments or agencies.

Description of Services Provided Included in this section are allocations for contractual obligations or community services supported by the city. Reflected in FY2018 is $1.6 million in tax relief for the Elderly and Disabled citizens (Senior Citizen Tax Relief) and $745,000 for Disabled American Veteran Tax Relief and $5.8 million for the Regional Jail contractual commitment.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed

Salaries 389,925 1,844,957 1,844,957 -2,046,788 Benefits 732,243 878,522 878,522 -44,411 Contractual-Regional Transportation - 100,000 100,000 100,000 Contractual-Jail Per Diem 5,424,773 5,424,813 5,424,813 5,881,063 Contractual-Poverty Commission - 75,000 75,000 75,000 Util-Water Hydrant Chgs 373,050 298,440 298,440 373,050 Tele-Telephone 505,901 584,581 584,581 584,581 Tele-Telephone Cellular 53,822 40,000 40,000 53,822 Training-Department Head 5,600 10,000 10,000 10,000 Purchase Card -3,000 - - - Civ Orgs-Eastern VA Med School 40,500 40,500 40,500 40,500 Civ Orgs-HR Planning District 168,365 173,291 173,291 173,365 Civ Orgs-Sports Hall of Fame 600,000 - - - Civ Orgs-Milit/Fed Fac Allianc 48,401 48,401 48,401 48,090 Civ Orgs-Comm. Health Center 68,578 68,578 68,578 68,578 Civ Orgs-Natl League Cities 7,816 7,816 7,816 7,816 Sr Citizen Tax Relief 1,571,071 1,800,000 1,800,000 1,600,000 Disabled Amer Veterans Tax Rel 639,068 600,000 600,000 745,258 Enterprise Zone Rebates 83,076 50,000 50,000 50,000 Internal Service Charges 557,036 218,168 218,168 189,329 Net Budget 11,266,224 12,263,067 12,263,067 7,909,253 Total Budget 11,266,224 12,263,067 12,263,067 7,909,253

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed

100 General Fund 11,266,224 12,263,067 12,263,067 7,909,253 Total Funding 11,266,224 12,263,067 12,263,067 7,909,253

Fiscal Year 2019 6 - 3 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget

Non-Departmental Transfers and Contingencies Business Unit Mission Statement This section of the budget acts as a financial transaction conduit between the General Fund and other funds.

Description of Services Provided In order to provide for the city's share of funding for certain programs, the Transfers and Contingencies section contains transfers from the General Fund to other funds such as Behavioral Healthcare, Social Services, Children's Services Act, the Capital Improvement Program, the Debt Service Fund and the largest contribution to Portsmouth Public Schools for the city's local share committment for public education.

To provide for the necessary resources to pay for the costs of goods and services not contemplated during the budget preparation, a General Fund budget contingency is also included in this section.

1) Also proposed for FY2019, is funding to Portsmouth Public Schools for nine School Resource Officers. This increases the City's local share from $52.4 million to $52,796,045.

2) An annual payment of $1 million is included in FY2019 to initiate an OPEB Trust Fund.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed

Grant Match - 50,000 50,000 50,000 Contingency-Other Operating - 500,000 500,000 500,000 Net Budget - 550,000 550,000 550,000 Trans to Public Schools Oper 52,400,000 52,400,000 52,400,000 52,796,045 Transfer to Debt Service Fund 35,251,439 36,319,942 36,319,942 37,495,660 Trans to CIP Fund 3,781,000 3,868,160 3,868,160 4,668,000 Trans to BHS Fund 673,235 712,560 712,560 718,489 Trans to Social Services Fund 3,185,326 3,994,267 3,994,267 3,400,000 Trans to Children's Services Act 706,238 700,090 700,090 721,036 Trans to Willett Hall Fund - 130,000 130,000 130,000 Trans to OPEB Fund - - - 1,000,000 Trans to Golf Fund 843,509 843,509 843,509 998,362 Trans to Parking Authority 590,179 133,372 133,372 34,177 Total Budget 97,430,927 99,651,900 99,651,900 102,511,769

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 97,430,927 99,651,900 99,651,900 102,511,769 Total Funding 97,430,927 99,651,900 99,651,900 102,511,769

Fiscal Year 2019 6 - 4 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget

Non-Departmental Public Transportation Business Unit Mission Statement HRT's mission is to be an innovative regional provider of inter-modal transportation opportunities at a high level of quality, safety, and efficiency.

Description of Services Provided The city contracts public transportation services with the Transportation District Commission of Hampton Roads (TDCHR). TDCHR, operating as Hampton Roads Transit (HRT), provides public transportation in the cities of Chesapeake, Norfolk, Suffolk, Virginia Beach, Hampton, Newport News and Portsmouth. Each city has two TDCHR Board seats. At the request of the City, the Commission provides Portsmouth residents various transportation systems and services. First, operating in the city and connecting with Norfolk and the Peninsula, HRT provides a public bus route mix; ferry services connecting Portsmouth and Norfolk; vanpools operated by commuters; disabled transit services; children safety and senior transit programs; tours and downtown circulation services; neighborhood van services; and carpooling and ridesharing information services. Federal and state funds provide for approximately one third of the total HRT costs and are generally used for capital equipment purchases and special operations such as express bus service and handicap service. The passenger “Fare Box” receipts cover about one third of the total service cost leaving the City of Portsmouth to pay the remaining third of the costs incurred within Portsmouth.

Due to demand, HRT will be adding Sunday bus service to Route 50 in FY 2019. The route provides hourly service between County/Court Streets and Victory Crossing. The Sunday service will also run hourly, from 7:00 a.m. to 6:30 p.m. Additionally, Route 47 will be expanded to reach Suffolk. It is important that Portsmouth’s residents have consistent daily options and access to centers of employment.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Civ Orgs-HRT 2,912,526 3,200,000 3,200,000 2,816,000 Net Budget 2,912,526 3,200,000 3,200,000 2,816,000 Total Budget 2,912,526 3,200,000 3,200,000 2,816,000

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,912,526 3,200,000 3,200,000 2,816,000 Total Funding 2,912,526 3,200,000 3,200,000 2,816,000

Strategic Goals * Analyze ridership to determine which routes are being inefficiently utilized and which need improvement.

Fiscal Year 2019 6 - 5 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget Non-Departmental Support to Civic & Cultural Organizations Business Unit Mission Statement Support to Civic Organizations is funded for the purpose of awarding incentive grants to qualified nonprofit agencies and organizations. The grants are given to encourage the recipient nonprofits to provide services that affect the welfare and improve the quality of life of Portsmouth citizens.

Description of Services Provided The City of Portsmouth recognizes that non-profit organizations fill an important role in improving the quality of life for our community. The city developed a systematic, impartial, and informed process through which nonprofit organizations may request funding from the city. The recipient organizations are expected to provide:

1. Services that are easily accessible to Portsmouth's citizens at a cost that can be quantified and documented. 2. Services that meet specific needs of Portsmouth's citizens and support City Council's Vision Principles.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed

Civ Orgs-Portsmouth Homeless 21,627 21,627 21,627 21,627 Civ Orgs-Museum & Fine Arts 112,500 112,500 112,500 112,500 Civ Orgs-Tidewater Comm Coll 6,000 6,000 6,000 - Civ Orgs-Food Bank 10,000 10,000 10,000 - Civ Orgs-Friends of the J&D Ct 20,826 20,826 20,826 20,824 Civ Orgs-American Red Cross 10,000 10,000 10,000 10,000 Civ Orgs-Edmarc - 12,000 12,000 - Civ Orgs-CHKD 15,000 15,000 15,000 15,000 Civ Orgs-HER Shelter 40,000 40,000 40,000 40,000 Civ Orgs-Parc 83,625 83,625 83,625 83,625 Oasis Shelter - 15,300 15,300 - Civ Orgs-Westmoreland Athletics 4,500 4,500 4,500 4,500 Civ Orgs-Portsmouth Schools 9,000 9,000 9,000 9,000 Civ Orgs-Starbase Victory 10,000 10,000 10,000 10,000 Civ Orgs-Opportunity Inc. - 24,050 24,050 24,050 Civ Orgs - Visions of Truth Community Development - 10,000 10,000 10,000 Civ Orgs-Meals on Wheels - 15,000 15,000 - Civ Orgs-Neighborhood - 50,000 50,000 25,000 Net Budget 343,078 469,428 469,428 386,126 Total Budget 343,078 469,428 469,428 386,126

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed

100 General Fund 343,078 469,428 469,428 386,126 Total Funding 343,078 469,428 469,428 386,126 Strategic Goals * Support non-profit organizations that provide direct services to Portsmouth citizens and/or programs that help support City Council's Vision Principles

Fiscal Year 2019 6 - 6 Non-Departmental City of Portsmouth Fiscal Year 2019 Proposed Budget

Non-Departmental Debt Service Fund Business Unit Mission Statement In order to meet the city's goals as presented in the Operating budget and the Capital Improvement Program (CIP), the Finance Department plans for long term financing arrangements.

Description of Services Provided The Finance Department manages and processes all outstanding debt service payments, acquires bonding sources, and recommends restructuring debt to best accommodate the city's needs in accordance with its financial policies. Debt Service for the Enterprise Funds continues to be accounted for within those funds.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed

DS-Bond Principal 13,038,332 13,075,000 13,075,000 12,765,000 DS-VPSA Principal 1,990,821 2,002,296 2,002,296 2,013,181 DS-BHS Bldg Principal - - - 1,285,000 DS-Lease Purchase Principal - 497,223 497,223 - DS-Literary Loan Principal 250,000 250,000 250,000 - DS-QZAB Principal - 20,000 20,000 355,000 DS-Human Svcs Bldg Principal 912,366 992,425 992,425 1,079,508 DS - POB Principal 5,230,000 5,305,000 5,305,000 5,390,000 DS-Bond Interest 8,093,333 8,563,334 8,563,334 9,755,348 DS-VPSA Interest 204,929 181,954 181,954 159,569 DS-BHS Bldg Interest 1,695,277 1,695,277 1,695,277 1,695,277 DS-Lease Purchase Interest - 7,950 7,950 - DS-Literary Loan Interest 10,000 5,000 5,000 - DS-Human Svcs Bldg Interest 590,667 465,348 465,348 329,031 DS - POB Interest 5,720,668 5,646,507 5,646,507 5,560,672 DS-Cost of Issuance 96,125 300,000 300,000 300,000 Fiscal Charges 9,070 50,000 50,000 50,000 Total Budget 37,841,589 39,057,314 39,057,314 40,737,586

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed

200 Debt Service Fund 37,841,589 39,057,314 39,057,314 40,737,586 Total Funding 37,841,589 39,057,314 39,057,314 40,737,586 Outcomes and Accomplishments * Held phone conference with Bond rating agencies; maintaining the city's strong bond rating * Issued Quality Zone Academy Bonds (QZAB) for $4.1 million * Refinanced debt of $111,550,000, of which $104,775,000 was tax exempt and $6,775,000 was taxable, for a savings of $15,695,661, or a net present value of 10.1%

Fiscal Year 2019 6 - 7 Non-Departmental

City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Business Center Index Organizational Chart 7 - 2

Business Center Summary 7 - 3

Circuit Court Judges 7 - 4

Circuit Court Clerk 7 - 5

Magistrate 7 - 7

General District Court 7 - 8

Juvenile And Domestic Relations Court 7 - 9

Juvenile Court Services 7 - 10

Commonwealth Attorney 7 - 11

Sheriff 7 - 13

Fiscal Year 2019 7 - 1 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Business Center Organizational Chart

Total Permanent Positions Positions = 221

Circuit Court Judges Positions = 8

Circuit Court Clerk Positions = 24

Commonwealth Attorney Positions = 33

Sheriff Positions = 156

Fiscal Year 2019 7 - 2 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget

Judicial Description of Services Provided This business center includes civil and criminal agencies pertaining to the prosecution and adjudication including:

* Circuit Court Judges - The Circuit Court is the Court of record for the City of Portsmouth with jurisdiction of proceedings pursuant to Virginia Code Section 17.1-513.

* Circuit Court Clerk - serves as custodian of all permanent records for the citizens of the City of Portsmouth.

* Magistrate - judicial officers of the Commonwealth of Virginia whose function is to provide an independent, unbiased review of complaints brought to the office by police officers, sheriff's deputied, and citizens.

* General District Court - responsible for the processing and management of traffic, criminal, and civil cases.

* Juvenile and Domestic Relations Court - responsible to protect the confidentiality and privacy of juveniles coming before the Court and in their commitment to rehabilitate those who come before the Court, in addition to protecting the public and holding juvenile offenders accountable for their actions.

* Juvenile Court Services - consists of several programs whos goal is to provide community-based alternatives for youth referred by the Portsmouth Juvenile and Domestic Relations Court.

* Sheriff - responsible for the incarceration of adult offenders in the City Jail; serves all civil process for the General district, Juvenile, and Circuit Courts, and every other state court within the Commonwealth for persons residing within the City of Portsmouth; provides security for the courthouse, individual courtrooms, and monitors the court holding areas, and other designated areas.

* Commonwealth Attorney - responsible for prosecuting all felonies, misdemeanor appeals and certain misdemeanor and criminal forfeiture cases originating in the City of Portsmouth. The Commonwealth's Attorney also advises law enforcement personnel regarding criminal law and procedure; renders advisory opinions to local officials regarding conflicts of interest, and responds to citizen's inquiries regarding State law, local ordinances and the criminal justice system.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed

Circuit Court Clerk 1,389,716 1,506,344 1,506,344 1,580,110 Circuit Court Judges 575,501 592,135 592,135 604,049 Commonwealth Attorney 2,685,970 2,995,282 2,995,282 2,873,046 General District Court 97,295 111,995 111,995 49,319 Juvenile And Domestic Relations Court 30,172 31,206 31,206 31,973 Juvenile Court Services 1,096,022 1,329,404 1,329,404 1,330,773 Magistrate 3,617 6,717 6,717 7,176 Sheriff 11,773,152 11,622,224 11,622,224 11,980,111 Total Budget 17,651,443 18,195,307 18,195,307 18,456,557

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 17,651,443 18,195,307 18,195,307 18,456,557 Total Funding 17,651,443 18,195,307 18,195,307 18,456,557

Fiscal Year 2019 7 - 3 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Circuit Court Judges Business Unit Mission Statement The Circuit Court will maintain and improve the quality of justice for all city citizens, emphasize efficiency, effectiveness and fairness, and value and respect the individual.

Description of Services Provided • Trial of Appeals from the General District Court and Juvenile and Domestic Relations Court. • Set bonds in criminal cases. • Trial of Appeals of grievability relative to City employees' grievances. • Hear certain appeals for Virginia Employment Commission. • Proposal Capias' (Warrants) for those persons failing to appear for court hearing dates. • Trial Support and Custody matters relative to divorce actions and on appeal from Juvenile and Domestic Relations Court. • Prepare Venire Facias (list of potential jurors) on a monthly basis. • Preside over Grand Jury which meets monthly. • Hear Mental/Incompetence Petitions (appoints guardians, etc.). • Appoint and Swear-In Magistrate, Probation Officers and Special Police Officers. • Appoint members of the Board of Zoning Appeals, Equalization Board, Chesapeake Bay Bridge Tunnel Commission and Electoral Board. • Appoint Judges and substitute Judges of the General District Court and the Juvenile and Domestic Relations Court when a vacancy occurs and the Legislature is not in session. • Appoint Marriage Commissioners. • Appoint Commissioners in Chancery to hear evidence and report finding to the Court in divorce cases. • Appoint Trustees of religious congregations.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 401,316 389,489 389,489 399,416 Benefits 129,296 122,119 122,119 124,812 Other Operating Expenses 29,065 68,100 68,100 68,100 Internal Service Charges 15,823 12,427 12,427 11,721 Net Budget 575,501 592,135 592,135 604,049 Total Budget 575,501 592,135 592,135 604,049

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 575,501 592,135 592,135 604,049 Total Funding 575,501 592,135 592,135 604,049

Strategic Goals * To hear and decide promptly matters brought before the court, without bias or prejudice, remaining faithful to the law, and not be swayed by partisan interests, public clamor or fear of criticism. * To require order, decorum, and civility in proceedings before the court. * To require staff, court officials, and others subject to the curt's control to refrain from bias or prejudice and employ courtesy and decorum in the performance of their duties. * To exercise the power of appointment impartially and on the basis of merit.

Fiscal Year 2019 7 - 4 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Circuit Court Clerk Business Unit Mission Statement To maintain the probate, land and court records for the City of Portsmouth and provide quality service to the general public in an accurate, courteous, timely and professional manner in accordance with the laws and Constitution of the Commonwealth of Virginia.

Description of Services Provided The Clerk of Circuit Court is a Constitutional Officer elected to an eight year term by the voters of the locality. The clerk’s office handles the administrative matters relevant to the court management systems for civil and criminal cases. Jury management is the responsibility of the clerk of circuit court. The authority to probate wills, grant administration of estates and appoint guardians is the responsibility of the clerk’s office. The clerk’s office is responsible for the issuance of marriage licenses and concealed weapon permits. All deeds and associated land records, judgments, UCC financing statements, fictitious names and DD214’s are recorded by the clerk’s office. The Clerk and staff administer oaths of office for notaries, law enforcement officers, elected and appointed officials and citizens appointed to local and state boards and commissions. The clerk’s office is responsible for the collection of court cost and fines, restitution, and all monies deposited with the clerk as a general receiver for the court. The clerk’s office is responsible for disbursing funds authorized by court orders. Circuit Court records are prepared for the Virginia Court of Appeals, Supreme Court of Virginia, United States District Court and United States Supreme Court.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 893,412 910,886 910,886 947,379 Allowances 41,419 50,010 50,010 52,085 Benefits 289,367 302,796 302,796 339,979 Other Operating Expenses 133,069 200,453 200,453 200,453 Internal Service Charges 32,448 42,199 42,199 40,214 Net Budget 1,389,716 1,506,344 1,506,344 1,580,110 Total Budget 1,389,716 1,506,344 1,506,344 1,580,110

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,389,716 1,506,344 1,506,344 1,580,110 Total Funding 1,389,716 1,506,344 1,506,344 1,580,110

Strategic Goals To preserve the historical records To eliminate paper files for court cases To provide remote access to court files via Officer of the Court Remote Access (OCRA) To increase electronic filing of civil cases with Virginia Judiciary E-Filing System (VJEFS) To increase the skill level and knowledge of office

Outcomes and Accomplishments All relevant judgments, UCC financing statements, wills, and land records from 1752 to present are digital and available for public access via computer terminals in the clerk’s office Officer of the Court Remote Access (OCRA) and Secure Remote Access (SRA) are available to attorneys and Title companies providing 24 hours access to court records. Informing the community of probate process by providing workshops. Providing notary service to general public at no cost. Clerk of Court and four deputies certified as Court Managers by the National Center For State Courts. Updating website to assist citizens with information about services. Project ongoing to digitally image all marriage licenses and criminal court orders. Project completed digitally imaging all wills and chancery order books. Fileless court for civil and criminal cases since 2013. Electronic payment of court costs and fines and electronic recordation of land records.

Fiscal Year 2019 7 - 5 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Magistrate Business Unit Mission Statement The Office of the Magistrate traces its development through centuries of English and American history in the Commonwealth of Virginia. The magistrates are part of the Judicial System and act as a buffer between law enforcement and society. Magistrates are independent judicial officers of the Commonwealth of Virginia whose function is to provide an independent, unbiased review of complaints brought to the office by police officers, sheriff's deputies, and civilians. They are specially trained to determine probable cause, issue warrants, temporary detention orders, subpoenas, arrest warrants, summonses, set bail, and commit persons to jail.

Description of Services Provided The primary goal for the Office of the Magistrate is to provide courteous, efficient, unbiased professional services to law-enforcement officers, mental health professionals, medical doctors and citizens. The Magistrate's Office is open seven days a week, twenty-four hours a day. Daily functions include: the issuance of warrants of arrest; search warrants; summonses; subpoenas; bail bond; civil and criminal temporary detention orders; medical temporary detention orders; and emergency protective orders.

When a person is arrested in this jurisdiction, they are either admitted to bail or committed to jail. The Magistrate's Office takes guilty pleas and prepayments of traffic infractions and Class 4 misdemeanors. The Magistrate's Office serves the Portsmouth City Jail and the Hampton Roads Regional Jail, which houses inmates for the Hampton Roads area.

The State provides all funding for position and benefit costs and the city provides some funding for other operating expenses as well as internal service fund charges.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 1,515 4,500 4,500 4,750 Internal Service Charges 2,102 2,217 2,217 2,426 Net Budget 3,617 6,717 6,717 7,176 Total Budget 3,617 6,717 6,717 7,176

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 3,617 6,717 6,717 7,176 Total Funding 3,617 6,717 6,717 7,176

Fiscal Year 2019 7 - 6 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial General District Court Business Unit Mission Statement The Portsmouth General District Court has primary responsibility for hearing criminal, traffic and civil cases within the Third Judicial District of Virginia. The General District Court does not conduct jury trials. A judge hears all cases in this court. Fines collected for violations of city ordinances are paid to the City Treasurer. All fines collected for violation of State law are paid to the State Treasury. Court costs are set by the State Legislature. The court cannot suspend or waive costs.

Description of Services Provided CIVIL CASES: The General District Court decides civil suits involving amounts of money up to $15,000. A suit is begun by filing a civil warrant or motion for judgement with the clerk of the court and paying a fee. Small claims are those civil suits involving amounts of money of $1,000 or less and are within the exclusive jurisdiction of this court. CRIMINAL CASES: The General District Court decides cases in which a person is charged with a misdemeanor. A misdemeanor is any charge which carries a penalty of no more than one year in jail or a fine of up to $2,500 or both. The General District Court holds preliminary hearings in felony cases. Any charge which may be punishable by more than one year in jail is a felony. Preliminary hearings are held to determine whether there is enough evidence to justify holding the defendant for a grand jury hearing. The grand jury determines whether the accused will be indicted and held for trial by the Circuit Court. Each defendant in a criminal case is presumed innocent until proven guilty beyond a reasonable doubt. Upon consideration of evidence, the judge decides the question of guilt or innocence and on the finding of guilt determines which penalty, if any, is proper and lawful. TRAFFIC CASES: The General District Court hears cases in which a person is charged with a traffic offense. Most traffic offenses are infractions, which are punishable by a fine but no jail penalty. (Cases involving awards to individuals for damages in connection with traffic violations are civil in nature.) If a traffic violator is convicted of certain traffic violations, the Virginia Division of Motor Vehicles will assess points against their driver's license. This is an administrative action by DMV and is in addition to any sentence imposed by the judge.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Allowances 63,595 63,595 63,595 - Other Operating Expenses 23,250 40,363 40,363 40,363 Internal Service Charges 10,450 8,037 8,037 8,956 Net Budget 97,295 111,995 111,995 49,319 Total Budget 97,295 111,995 111,995 49,319

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 97,295 111,995 111,995 49,319 Total Funding 97,295 111,995 111,995 49,319

Strategic Goals * Fully implement video arraignment * Fully implement Case Imaging for Criminal, Traffic and Civil cases reducing the flow of paper.

Fiscal Year 2019 7 - 7 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Juvenile And Domestic Relations Court Business Unit Mission Statement The Juvenile and Domestic Relations District Court is a component of the unified court system of the Commonwealth of Virginia subordinate to the Supreme Court and subject to the administrative supervision of the Chief Justice of the Supreme Court in accordance with Chapter 4.1 of Title 16.1 Code of Virginia. The purpose of the Juvenile and Domestic Relations District Court is to protect the welfare of the child and family. This court provides impartial and timely services to litigants and the paramount concern is the protection of victims' rights and liberties in accordance with the Code of Virginia.

Description of Services Provided The goal of the Juvenile and Domestic Relations District Court is to protect the welfare of children and families. The court does this by exercising exclusive original jurisdiction over cases involving the following: * Delinquent juveniles and juveniles charged with traffic infractions and violations. * Children in need of services and supervision and children who have been subjected to abuse and/or neglect. * Family or household members who have been subjected to abuse. * Adults accused of child abuse or neglect, or of offenses againse any child, except for certain labor violations, or in which members of their families are victims. * Adults accused of abuse of a spouse, ex-spouse, person with whom they have a child in common, or family or household member. * Parentage determinations. * Foster care and entrustment agreements and the execution of consent in certain adoption cases.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 24,106 26,633 26,633 26,835 Internal Service Charges 6,066 4,573 4,573 5,138 Net Budget 30,172 31,206 31,206 31,973 Total Budget 30,172 31,206 31,206 31,973

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 30,172 31,206 31,206 31,973 Total Funding 30,172 31,206 31,206 31,973

Strategic Goals • Clients receive a speedy and fair trial • Cases are timely • Excellent customer service

Fiscal Year 2019 7 - 8 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Juvenile Court Services Business Unit Mission Statement The Virginia Department of Juvenile Justice protects the public by preparing court-involved youth to be successful citizens. The Virginia Department of Juvenile Justice is committed to excellence in public safety by providing effective interventions that improve the lives of youth, strengthening both families and the communities within the Commonwealth. The core function is to protect the public through a balanced approach of comprehensive services that prevent and reduce juvenile delinquency through partnerships with families, schools, communities, law enforcement and other state agencies, while providing the opportunity for delinquent youth to develop into responsible and productive citizens. The Third District Juvenile Court Services (Portsmouth Court Services) is a sub-organizational community entity within the Commonwealth of Virginia's Department of Juvenile Justice (1 of 34 throughout the Commonwealth) and serves the City of Portsmouth and the Portsmouth Juvenile and Domestic Relations Court.

Description of Services Provided The Juvenile Court Services Unit utilizes pre-dispositional and post-dispositional programs/services, which are obtained through "alternative to secure detention" referrals to the Tidewater Youth Services Commission (TYSC) and secure detention placements in Chesapeake Juvenile Services (CJS). All of these programs/services/placements complement the intake, probation, parole and social history services provided to the Portsmouth Juvenile and Domestic Relations Court by the Third District Court Service Unit. The secure detention placements at CJS are critical to public safety, the safety of the youth and when the Court deems necessary the assurance that a youth will appear in juvenile court, as prescribed in the Code of Virginia. The TYSC "alternative to secure detention" referrals provide critical alternatives to secure detention referrals at a substantial cost savings.

Juvenile Court Services include: *Intake processing of juvenile and domestic relations matters for the Court that includes the use of diversionary alternatives to court and the processing of matters referred to the Portsmouth Juvenile and Domestic Relations docket. *Court ordered pre-dispositional investigations and recommendations to assist the PortsmouthJuvenile and Domestic Relations Court in making final dispositions which includes the use of TYSC .residential and non-residential services. *Probation and parole supervision *Special services/placement referrals to the TYSC and other entities to support Portsmouth *Juvenile and Domestic Relations Court dispositions, including referrals to enhance probation and parole supervision. All therapeutic services are evidence based.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 1,081,324 1,318,324 1,318,324 1,318,324 Internal Service Charges 14,698 11,080 11,080 12,449 Net Budget 1,096,022 1,329,404 1,329,404 1,330,773 Total Budget 1,096,022 1,329,404 1,329,404 1,330,773

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,096,022 1,329,404 1,329,404 1,330,773 Total Funding 1,096,022 1,329,404 1,329,404 1,330,773

Strategic Goals To achieve appropriate public safety recommendations and referrals for juveniles, which include the following: * Pre-disposition secure detention placement * Appropriate alternative and less expensive services and programs

Outcomes and Accomplishments Positive outcomes are impacted by the availability of the graduated sanctions/incentives and services purchased via the referrals to CJS and TYSC detention alternative programming and services. The Department of Juvenile Justice has a goal of a 75% success rate for completion of the services offered by TYSC. It has been demonstrated that the services provided by these referrals contribute significantly to a reduction in delinquency and recidivism.

Fiscal Year 2019 7 - 10 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Commonwealth Attorney Business Unit Mission Statement The Office of the Commonwealth’s Attorney strives every day to ensure it fairly and diligently prosecutes all designated criminal matters while consistently engaging with the members of our Portsmouth community. The criminal justice system is a key part of Portsmouth’s foundation and this office strives to ensure the safety of Portsmouth’s communities by supporting victims and witnesses as we efficiently prosecute criminal matters under our purview. The mission of this office is to courageously and expeditiously challenge criminal activity; to oppose crime and promote justice without fear of personal, professional, or political consequences; to execute justice without regard to race, religion, gender, political affiliation or socio-economic status; to employ all the department’s resources objectively fostering a crime free community while nurturing strong principles of youth and community development and engagement; to follow a model of community prosecution; and finally, to earn the citizenry’s trust and respect as we serve the citizens of Portsmouth and the Commonwealth of Virginia.

Description of Services Provided The Commonwealth Attorney's Office is responsible for prosecuting felony and class one and two misdemeanor crimes that happen in the City of Portsmouth. This office diligently prosecutes criminal offenses such as murder, robbery and other violent crime; firearm related offenses; child abuse, neglect and exploitation; property crimes and identity theft; gang participation; rape and other sexual assault crimes; narcotics distribution and other related offenses; human trafficking; domestic violence; driving under the influence and other crimes. The Office of the Commonwealth’s Attorney works with other agencies within the city of Portsmouth as well as other state and federal agencies very frequently, in effort to ensure its core mission is carried out. This office also consistently fields questions from the citizens of Portsmouth on criminal issues, when appropriate, and has a duty attorney on call 24 hours a day. Additionally, to ensure ease of citizen access to the office, all Office attorneys attend civic league meetings to engage with community members, answer questions and hear concerns. The Office of the Commonwealth Attorney operates one grant based program, the Victim/Witness program. Our Victim/Witness program provides support and services for victims and witnesses of crimes. Our Victim/Witness program employs six professionals.

In addition to successfully executing its core duties, this office works tirelessly to increase the efficiency of our criminal justice system by working through its programs and in partnership with other agencies to combat recidivism. The Commonwealth’s Attorney’s Office is committed to fostering the development and education of Portsmouth’s future leaders, its youth. This office is committed to community engagement and has implemented sustainable programs, such as the “Stephanie N. Morales Future Leaders Initiative” and the “Ctrl + Alt + Del Program,” which were both designed in 2015 and have made a positive and powerful impact on Portsmouth’s youth, communities, and criminal justice system.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,446,582 1,708,556 1,708,556 1,559,809 Allowances 467,479 407,588 407,588 408,881 Benefits 548,639 604,086 604,086 632,067 Other Operating Expenses 101,677 137,000 137,000 144,500 Internal Service Charges 121,593 138,052 138,052 127,789 Net Budget 2,685,970 2,995,282 2,995,282 2,873,046 Total Budget 2,685,970 2,995,282 2,995,282 2,873,046

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,685,970 2,995,282 2,995,282 2,873,046 Total Funding 2,685,970 2,995,282 2,995,282 2,873,046

Fiscal Year 2019 7 - 11 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget

Judicial Commonwealth Attorney Strategic Goals • To fairly, effectively and expeditiously prosecute all designated criminal matters while consistently engaging with the members of our Portsmouth community. • To reduce violent crime in the City of Portsmouth by engaging with all of Portsmouth’s other agencies, ensuring that all Portsmouth’s resources are utilized for the betterment of its communities. In addition to building solid relationships with the Department of Probation and Parole, the Department of Social Services, Behavioral Healthcare Services, the police department and other Portsmouth agencies, the Commonwealth’s Attorney’s Office will continue to build on a strong relationship with the United States Attorney’s Office (Norfolk) and the Virginia Attorney General’s Office to ensure that Portsmouth is able to benefit from every program and tool which will assist in crime prevention and reduction efforts, including combating violent crime and homicide-related offenses. • To engage the citizens of Portsmouth, including the youth, through the Office’s established programming, its informational website and through civic leagues and other community outreach programs. • To inform citizens about our department’s activities and engagement efforts to reduce violent crime and increase citizen participation in our communities. • Continued dedication of a team of attorneys who concentrate on the prosecution of gang related crimes. • Continued dedication of a team of attorneys to the prosecution of domestic violence offenses and of crimes committed against minors.

Outcomes and Accomplishments • Recognizing the direct impact that gangs have had on violent crime and property crimes in the City of Portsmouth, the Commonwealth’s Attorney’s Office has designated multiple attorneys “gang prosecutors.” These attorneys have been trained on the best and most effective gang prosecution techniques and have successfully prosecuted gang members in the City of Portsmouth. • In addition to ensuring fair and diligent prosecution in the City of Portsmouth, the office’s employees have volunteered time to provide a well-attended restoration of rights and resume writing workshop under the CTRL+ALT+DEL initiative to help prevent crime and reduce recidivism. The office has visited two state correctional facilities under the same program. At St. Brides Correctional Center, United States Attorney for the Eastern District of Virginia, Dana Boente, attended to discuss re-entry, available resources and job preparedness with returning citizens prior to their release in effort to reduce recidivism. • Under the Future Leaders Initiative, our office has hosted over 150 interns, shadows, and fellows since February 2015. The Commonwealth’s Attorney, the Chief Administrator, and other office prosecutors have participated in presenting our new program called “Social Media by the Statutes” in the Portsmouth Public Schools on numerous occasions to provide law-related education to students, and also to inspire a new generation of leaders for Portsmouth’s criminal justice system. • Each attorney in the office is assigned to a civic league, which he/she attends on a monthly basis to ensure community members have a direct point of contact to which they can express concerns. Further, the Commonwealth’s Attorney and office prosecutors have taken part in a number of panel discussions and forums to stay in direct communication with the community about criminal justice and safety concerns.

Fiscal Year 2019 7 - 12 Judicial City of Portsmouth Fiscal Year 2019 Proposed Budget Judicial Sheriff Business Unit Mission Statement The Sheriff is a constitutional officer elected for a term of four years. The mission of the Portsmouth Sheriff's Office is to serve and protect the citizens of Portsmouth with compassion, understanding, unquestionable integrity, total dedication, and genuine pride in our community and ourselves.

Description of Services Provided The Portsmouth Sheriff's Office provides incarceration of adult offenders utilizing methods that protect public safety. It provides services and programs for inmates seeking assistance with the intent to reduce recidivism.

The Sheriff's Office provides a safe and secure environment for the Circuit Courts and the District Courts of the City of Portsmouth, ensuring that order and decorum is maintained during all court proceedings, and also provides timely service of all process received by the Portsmouth Sheriff's Office.

Other services provided are Ident-A-Kid, Kidwatch, TRIAD, Elder Watch, Project Lifesaver, Honor Guard, C.E.R.T., and a nationally recognized Scared Straight Program.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 5,863,914 5,741,608 5,741,608 6,170,035 Allowances 483,277 452,582 452,582 452,582 Benefits 2,027,041 1,958,648 1,958,648 2,065,660 Other Operating Expenses 2,340,581 2,442,472 2,442,472 2,468,896 Internal Service Charges 1,058,339 1,026,914 1,026,914 822,938 Net Budget 11,773,152 11,622,224 11,622,224 11,980,111 Total Budget 11,773,152 11,622,224 11,622,224 11,980,111

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 11,773,152 11,622,224 11,622,224 11,980,111 Total Funding 11,773,152 11,622,224 11,622,224 11,980,111

Strategic Goals * The City Jail will be operated in a safe, efficient and humane manner providing a safe custodial environment for those who are incarcerated. * The Sheriff and his deputies will continue to provide services to the city in an effort to advance the quality of life in the City of Portsmouth. * To work in conjunction with City Management to develop new programs and methodologies to improve the standard of living and reduce the tax burden on the citizens of Portsmouth.

Outcomes and Accomplishments * With limited resources and funding, and an aged Jail facility, which protects all inmates, the Sheriff's office has received a compliance rating of 100% from the Department of Corrections for the 3 year audit in 2017. In addition, the Portsmouth Sheriff's Office received a 100% compliance from the National Commission on Correctional Health Care for medical services supplied to the inmates in 2017.

* The Portsmouth Sheriff's Office also assists with Project Lifesaver. The average recovery time in finding these individuals is less than 20 minutes.

Fiscal Year 2019 7 - 13 Judicial

City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Business Center Index Organizational Chart 8 - 2

Business Center Summary 8 - 3

Police Department 8 - 4

E-911 8 - 7

Fire, Rescue And Emergency Services 8 - 8

Fiscal Year 2019 8 - 1 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Business Center Organizational Chart

Total Permanent Positions Positions = 604

Police Department Positions = 329

E-911 Positions = 33

Fire, Rescue And Emergency Services Positions = 242

Fiscal Year 2019 8 - 2 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Description of Services Provided This business center includes the departments of Police, E-911, Animal Control and Fire, Rescue and Emergency Services which addresses citizenry protection. Services include the protection and security of all citizens to include community-policing efforts, the provision of efficient fire prevention, fire suppression, emergency medical care, hazardous material response and disaster preparedness services for the citizens of Portsmouth.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed E-911 1,770,973 2,055,811 2,055,811 1,906,632 Fire, Rescue And Emergency Services 24,038,390 24,263,201 24,263,201 25,195,349 Police Department 30,075,168 30,699,282 30,699,282 32,218,959 Total Budget 55,884,531 57,018,294 57,018,294 59,320,940

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 55,884,531 57,018,294 57,018,294 59,320,940 Total Funding 55,884,531 57,018,294 57,018,294 59,320,940

Fiscal Year 2019 8 - 3 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Police Department Business Unit Mission Statement The Portsmouth Police Department is dedicated to the protection and security of all people and, in partnership with our community, to providing quality public safety services while affording dignity and respect to every individual.

Description of Services Provided The Portsmouth Police Department’s authorized personnel strength consists of 256 sworn Police Officers, 25 Auxiliary Police Officers and 104 civilian employees who work diligently and conscientiously to provide extraordinary public safety services.

* Respond to reports of criminal and non-criminal incidences; Conduct pro-active patrols to prevent and detect crime; Maintain records - personnel, arrests, criminal & non-criminal incidents; Conduct criminal investigations; Arrest criminal offenders; Provide for Traffic Safety; Provide and Coordinate Basic Training - coordinate all training for new recruits and Continued Certification - identify and provide for continued & remedial training needs; Dispatch emergency response; Supervise and oversee department operations; Animal Control services;

* Security provides necessary support for special events, courier escort, parking enforcement and facility security

* Animal Control enforces all local and state ordinances related to animal control and protection.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 16,576,253 16,434,913 16,434,913 17,410,198 Allowances 168,488 179,300 179,300 162,900 Benefits 7,894,209 7,734,391 7,734,391 8,511,619 Other Operating Expenses 1,850,759 2,073,762 2,073,762 2,137,686 Internal Service Charges 3,585,459 4,276,916 4,276,916 3,996,556 Net Budget 30,075,168 30,699,282 30,699,282 32,218,959 Total Budget 30,075,168 30,699,282 30,699,282 32,218,959

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 30,075,168 30,699,282 30,699,282 32,218,959 Total Funding 30,075,168 30,699,282 30,699,282 32,218,959

Strategic Goals PPD Strategic Directions (Goals) aligned with City Council Vision Principles PUBLIC SAFETY -Innovation & Change -Enhanced Quality of Life -Efficient Service Delivery COMMUNITY PARTNERSHIPS -Sustainable Neighborhoods -Enhanced Quality of Life PERSONNEL DEVELOPMENT -Innovation & Change -Lifelong Learning Community -Efficient Service Delivery RESOURCE MANAGEMENT -Innovation & Change -Efficient Service Delivery TECHNOLOGICAL ADVANCEMENT -Innovation & Change -Enhanced Quality of Life -Efficient Service Delivery

Fiscal Year 2019 8 - 4 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Police Department Outcomes and Accomplishments Operations Branch

1. The police department successfully transitioned into geographical policing in June 2016. The city was divided into three geographical areas in which officers are permanently assigned. This allows for officers to become familiar with the residents, businesses and quality of life/crime issues. Since this time the police department has positively strengthened the relationship with the residents, business owners and visitors within the City of Portsmouth. Additionally, we have seen a decrease in violent crimes overall with a slight increase in property crimes. The reason for these reductions are due to the District Lieutenants having the officers in the designated areas during the times and days of the crimes for deterrence as well as developing suspects for arrests and eradication from the community.

2. The Neighborhood Impact Officers were changed to Community Enhancement Officers and the Division is now called the Community Enhancement Division (CED), which was restructured in September 2016. Restructuring of CED has improved the quality of service we provide the residents, business owners and visitors for the city of Portsmouth through our community enhancement officers focusing on quality of life issues and the creation of the HOT (Homeless Outreach Team), whose primary focus is providing services for homeless individuals in need and eliminating the issues associated with vagrants and panhandlers. Moreover, CED is more concentrated on building community trust, legitimacy and transparency through our outreach programs such as the Faiths Behind the Badge and continuing with our themed citizen’s academy. Finally, we now have a dedicated PAL officer to improve the positive relationship between law enforcement and the youth we serve. Currently, PAL has started a cheerleading, basketball, boxing, NFL flag football, and reinstated the Police Explorers Program in September 2017. Additionally, we have started the Young Adult Police Chief’s Commission (YAPCC) program to help guide and prepare high school students for a positive and productive lifestyle after high school graduation and to give these young adults an inside look into the career of law enforcement so that they can be another positive voice in the community and advocate for law enforcement.

3. CED sponsored events continued to have strong community participation in 2017.

Event Attended 2016 Attended 2017 (YTD) Pedestrian & Bicycle safety 4,188 3,546 Safe Trunk or Treat 700 National Night Out (22 events) 5,000 PAL Events 3 7 PAL Participants 49 186

Crime Prevention Unit 2016 2017 (YTD) Number of Events 63 125 Attendees 2,834 6,143 Security Surveys Performed 28 22

Administrative Branch

4. Through funds awarded in the 2017 Port Security Grant, the police department was able to significantly upgrade its Safe Boat and its systems. Additionally, we obtained Naloxone kits to combat opioid overdoses through the Byrne/JAG Grant.

5. City and public safety personnel continued to participate in evaluations of a new Computer Aided Dispatch (CAD) system. They selected a new vendor and implementation is expected to be completed in 2018.

6. City and public safety personnel participated in evaluations of a new radio system. The city will send the award letter out in the near future. This project is expected to be completed in 2019.

7. The Department transitioned from the Axon Flex Body Worn camera to the Axon Body Cam 2, allowing for enhanced video quality, wireless activation and in-filed tagging. We have deployed these cameras to 197 officers.

Investigations Branch

8. The Traffic Unit was granted three DMV grants for Speed Enforcement, Occupant Protection and Impaired Driving. These funds will be utilized for enhanced patrols and traffic safety related equipment such as radars, preliminary breath testers and fatal vision goggles for teaching. 9. Special Operations was awarded the 2017 Port Security Grant for $92,360.25 to fund the re-power and refitting of the Marine Patrol’s SAFE Boat to include new motors, navigation system and side scan sonar. The grant also includes the purchase

Fiscal Year 2019 8 - 5 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Police Department of a new dive boat, trailer and motor for shallow water rescue and diver deployments. 10. A joint CIU/GSU/FBI investigation resulted in the recovery of over $3 million dollars of stolen retail property in 2 locations in the city. 11. The Special Investigations Division has recovered over 30 firearms to date this year making Portsmouth streets safer. 12. The Criminal Investigations Division was restructured in February 2017. Investigators are now assigned to specialized units, including Property Crimes, Economic Crimes, Pawn, Robbery, Homicide, and Special Victims. This change allows investigators to focus on specific types of crime and the offenders associated with those crimes.

Fiscal Year 2019 8 - 6 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety E-911 Business Unit Mission Statement The Portsmouth Police Department is dedicated to the protection and security of all people and, in partnership with our community, to providing quality public safety services while affording dignity and respect to every individual.

Description of Services Provided The E-911 Communications Center plays a vital role in the protection and preservation of lives and property in the City of Portsmouth through the rapid and coordinated deployment of Public Safety Personnel and Equipment. This center is responsible for the planning, management, dispatching and control of radio communications for the Police Department, Fire Department, and Emergency Medical Services. The communication dispatchers are highly trained to handle requests for emergency services received from the citizens through the Emergency 911 telephone system.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 964,325 1,176,532 1,176,532 1,160,082 Benefits 295,199 407,712 407,712 432,986 Other Operating Expenses 9,274 45,933 45,933 35,842 Internal Service Charges 502,175 425,634 425,634 277,722 Net Budget 1,770,973 2,055,811 2,055,811 1,906,632 Total Budget 1,770,973 2,055,811 2,055,811 1,906,632

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,770,973 2,055,811 2,055,811 1,906,632 Total Funding 1,770,973 2,055,811 2,055,811 1,906,632

Strategic Goals PUBLIC SAFETY -Innovation & Change -Enhanced Quality of Life -Efficient Service Delivery COMMUNITY PARTNERSHIPS -Sustainable Neighborhoods -Enhanced Quality of Life PERSONNEL DEVELOPMENT -Innovation & Change -Lifelong Learning Community -Efficient Service Delivery RESOURCE MANAGEMENT -Innovation & Change -Efficient Service Delivery TECHNOLOGICAL ADVANCEMENT -Innovation & Change -Enhanced Quality of Life -Efficient Service Delivery

Outcomes and Accomplishments E-911 A CADS contract was awarded and project implantation to begin and finish within the prescribed timeframe of 1 – 1.5 years. This CIP funded project has been in the formal acquisition process and project planning stages for the last eighteen (18)+ months.

In May of 2015 the Command Bus (E-911 backup system) was systems tested at Hampton Roads Regional Jail and dispatched calls using laptops and receiving calls via cell phones effectively displaying seamless interoperability with our Emergency Communications Center (ECC

Fiscal Year 2019 8 - 7 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Fire, Rescue And Emergency Services Business Unit Mission Statement Portsmouth Fire, Rescue and Emergency Services is a community based department that is committed to providing the highest quality of public safety services. We protect lives and property through emergency medical services, fire suppression, disaster management, hazardous materials management, fire & medical prevention, and public education.

Description of Services Provided Portsmouth Fire, Rescue and Emergency Services provides three (3) core services to the community. Cores services are fire protection, emergency medical services, and emergency management. There are ancillary services that work to lessen the demand for the core services. Fire prevention, emergency medicine wellness checks and disaster planning are used to engage and educate the public.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 13,401,329 13,429,779 13,429,779 14,107,018 Allowances 114,887 149,900 149,900 126,100 Benefits 7,179,085 7,026,307 7,026,307 7,817,539 Other Operating Expenses 744,066 742,624 742,624 645,725 Internal Service Charges 2,599,023 2,914,591 2,914,591 2,498,967 Net Budget 24,038,390 24,263,201 24,263,201 25,195,349 Total Budget 24,038,390 24,263,201 24,263,201 25,195,349

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 24,038,390 24,263,201 24,263,201 25,195,349 Total Funding 24,038,390 24,263,201 24,263,201 25,195,349

Strategic Goals Our strategic goals are organized into three focus areas: People, Service Delivery and Resources. Each of the focus areas contain strategies for which objectives have been defined to assist in achieving the stated goals for FY2018 and beyond. The elements of the strategic plan will be managed by the senior leadership of our fire department, but will be implemented by members at various levels within our organization. • People: Portsmouth Fire Rescue and Emergency Services will promote a highly skilled, accountable & resilient workforce that is mission driven and united in our common vision. • Service Delivery: The Portsmouth Fire Rescue and Emergency Services delivery model is centered on continuous improvement. All services are focused on our vison and are sustainable through a range of economic environments. • Resources: Portsmouth Fire, Rescue and Emergency Services delivery will create and maintain an infrastructure that supports existing and emerging technologies, recognizing fiscal and practical limitations.

Outcomes and Accomplishments Our strategic goals are organized into three focus areas: People, Service Delivery and Resources. Each of the focus areas contain strategies for which objectives have been defined to assist in achieving the stated goals for FY2018 and beyond. The elements of the strategic plan will be managed by the senior leadership of our fire department, but will be implemented by members at various levels within our organization. • People: Portsmouth Fire Rescue and Emergency Services will promote a highly skilled, accountable & resilient workforce that is mission driven and united in our common vision. • Service Delivery: The Portsmouth Fire Rescue and Emergency Services delivery model is centered on continuous improvement. All services are focused on our vison and are sustainable through a range of economic environments. • Resources: Portsmouth Fire, Rescue and Emergency Services delivery will create and maintain an infrastructure that supports existing and emerging technologies, recognizing fiscal and practical limitations. Outcomes and Accomplishments • In 2017, Portsmouth Fire, Rescue and Emergency Services answered 18,965 calls for assistance. • Members participated in the development of a department Strategic Plan for 2016-2019. • Received the 2016 Outstanding EMS Agency Regional Award from the Tidewater EMS Council • Received American Heart Association “Gold” award for cardiac arrest interventions. • The Emergency Management team oversaw the response and recovery effort for Hurricane Matthew and ensured that the

Fiscal Year 2019 8 - 8 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Safety Fire, Rescue And Emergency Services City of Portsmouth was included in a federal declaration of a major disaster emergency. • Member of PFRES taught fire safety to every kindergarten class in Portsmouth for fire prevention month in October. • PFRES partnered with the American Red Cross to provide and install free smoke detectors to residents.

Fiscal Year 2019 8 - 9 Public Safety City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Business Center Index Organizational Chart 9 - 2

Business Center Summary 9 - 3

Streets And Highways 9 - 4

Storm Water Management Fund 9 - 5

Mosquito Control 9 - 6

Engineering 9 - 7

Traffic Engineering 9 - 8

Parking Authority Fund 9 - 9

Property Management 9 - 10

Utilities 9 - 11

Rental Of Land 9 - 12

Waste Management Fund 9 - 13

City Garage Fund 9 - 14

Cemetery Perpetual Care Fund 9 - 15

Public Utilities Fund 9 - 16

Harbor Center Pavilion 9 - 18

Fiscal Year 2019 9 - 1 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Business Center Organizational Chart

Total Permanent Positions Positions = 351

Streets And Highways Positions = 16

Storm Water Management Fund Positions = 27

Mosquito Control Positions = 6

Engineering Positions = 14

Traffic Engineering Positions = 9

Parking Authority Fund Positions = 4

Property Management Positions = 42

Waste Management Fund Positions = 55

City Garage Fund Positions = 39

Public Utilities Fund Positions = 136

Harbor Center Pavilion Positions = 3

Fiscal Year 2019 9 - 2 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Business Center Vision Public Works recognizes that its employees are its most valuable resource and that a diverse work force with opportunities for learning and growing are vital in the delivery of exceptional customer service to our community.

Mission Statement Public Works strives to deliver essential and effective services that promotes and protects public health and safety. Our goal is to be responsive and accountable to the community and protect the interests of the City of Portsmouth. We are proactive in engaging the community and the employees in providing the best services possible.

Description of Services Provided Public Works consists of the following divisions: Mosquito Control, Stormwater Management, and Streets and Highways, Fleet and Properties Management. Services provided include Integrated Mosquito Control Program, maintenance of city streets to include paving and sidewalk replacement, as well as alley maintenance. The Stormwater program consists of cleaning and maintaining of the city's stormwater drainage system. The Stormwater Management Division also provides inspection programs for construction and other activities, and administers the city's Comprehensive Stormwater Management Plan to protect the environment and ensure compliance with state and federal environmental requirements.

Strategic Plan Improving the effectiveness of our services by developing a highly trained and safety-conscious workforce; Providing additional training and education to our employees to ensure that we keep up with current standards and position the employee for advancement. Utilizing routine maintenance activities to identify and develop plans for long-term solutions to infrastructure problems. Promoting increase coordination between city departments and utility companies to gain efficiencies and minimize interruptions. Fostering communication and trust within the Public Works Department, other city departments, and the community.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed Cemetery Perpetual Care Fund - 50,000 50,000 50,000 City Garage Fund 8,258,315 8,016,274 8,016,274 7,337,375 Engineering 1,103,235 1,148,321 1,148,321 1,354,276 Harbor Center Pavilion 447,816 346,113 346,113 399,483 Mosquito Control 402,227 529,623 529,623 610,165 Parking Authority Fund 1,797,262 1,258,888 1,258,888 1,264,044 Property Management 3,439,473 3,885,263 3,885,263 4,166,018 Public Utilities Fund 34,909,338 49,415,300 49,415,300 46,261,351 Rental Of Land 168,613 170,200 170,200 173,126 Storm Water Management Fund 7,219,355 9,356,434 9,356,434 9,356,434 Streets And Highways 3,665,731 3,451,537 3,451,537 3,551,085 Traffic Engineering 2,297,638 2,434,840 2,434,840 2,416,621 Utilities 2,575,593 2,725,000 2,725,000 2,725,000 Waste Management Fund 10,770,810 12,892,895 12,892,895 10,789,283 Total Budget 77,055,406 95,680,688 95,680,688 90,454,261

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 14,100,326 14,690,897 14,690,897 15,395,774 420 Stormwater Management Fund 7,219,355 9,356,434 9,356,434 9,356,434 500 Cemetery Fund - 50,000 50,000 50,000 700 Public Utility Fund 34,909,338 49,415,300 49,415,300 46,261,351 740 Waste Management Fund 10,770,810 12,892,895 12,892,895 10,789,283 750 Portsmouth Parking Authority 1,797,262 1,258,888 1,258,888 1,264,044 800 City Garage Fund 8,258,315 8,016,274 8,016,274 7,337,375 Total Funding 77,055,406 95,680,688 95,680,688 90,454,261

Fiscal Year 2019 9 - 3 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Streets And Highways Business Unit Mission Statement The mission of the Streets and Highways division is to enhance the quality of life and protect the public interest by effectively maintaining the City's streets and alleys to ensure safe passage for vehicular and pedestrian traffic in the City of Portsmouth.

Description of Services Provided The Streets and Highways Division performs and coordinates maintenance activities within the City's rights of way. Services provided are:

* Maintenance of pavement * Shoulder and alley maintenance * Maintenance of concrete infrastructure * Emergency operations * Administration services.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 586,440 536,739 536,739 672,787 Allowances 1,122 1,080 1,080 1,080 Benefits 232,826 223,172 223,172 281,191 Other Operating Expenses 2,428,177 2,215,053 2,215,053 2,215,053 Internal Service Charges 417,167 475,493 475,493 380,974 Net Budget 3,665,731 3,451,537 3,451,537 3,551,085 Total Budget 3,665,731 3,451,537 3,451,537 3,551,085

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 3,665,731 3,451,537 3,451,537 3,551,085 Total Funding 3,665,731 3,451,537 3,451,537 3,551,085

Strategic Goals * Develop a highly trained and safety-conscious workforce * Maintain working knowledge of current industry, work zone and safety standards and protocols * Keep appraised of new trends and methodologies and maintain certifications * Actively participate in efforts for citywide safety program and develop division specfic safety program to address daily operations * Systematic approach to maintenance activities to ensure quality customer service * Utilize routine maintenance activities to identify and develop plans for long-term solutions to infrastructure problems * Promote increased coordination of projects and maintenance activities in the right of way to gain efficiencies and minimize interruptions.

Outcomes and Accomplishments • Adhered to paving schedule which included several major thoroughfares in the City. • Implemented concrete improvements to include curbs, gutters, sidewalks, and handicapped ramps. • Acquired two new pothole trucks to increase production in our pothole maintenance. • Maintained historic areas’ brick sidewalks and seawall.

Fiscal Year 2019 9 - 4 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Storm Water Management Fund Business Unit Mission Statement The mission of the Stormwater division is to enhance the quality of life and protect the public interest by following sound environmental policies, ensuring applicable code compliance and effectively maintaining the City's infrastructure. The Stormwater Division is responsible for implementing the regulations of the Environmental Protection Agency (EPA) under the 1998 Amendments to the Clean Water Act which requires localities to develop and implement Stormwater Management and Erosion and Sediment Control Programs.

Description of Services Provided * Maintenance of Stormwater Infrastructure * Cave-in Repair Program * Storm Drain Rehabilitation * Ditch/Outfall Maintenance Program * Regulatory activities * Emergency Operations * Lake and Pond Management Program * Erosion and Sediment Control Program * Stormwater Management Program * Enforcement of Stormwater Ordinance * Street Sweeping

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 760,942 929,439 929,439 858,352 Allowances 6,729 6,480 6,480 6,480 Benefits 311,122 397,471 397,471 407,315 Other Operating Expenses 493,707 573,553 573,553 602,471 Internal Service Charges 332,716 336,473 336,473 366,563 Capital Outlay 450,996 451,000 451,000 451,000 Transfers 4,863,142 6,662,018 6,662,018 6,664,253 Net Budget 7,219,355 9,356,434 9,356,434 9,356,434 Total Budget 7,219,355 9,356,434 9,356,434 9,356,434

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 420 Stormwater Management Fund 7,219,355 9,356,434 9,356,434 9,356,434 Total Funding 7,219,355 9,356,434 9,356,434 9,356,434

Strategic Goals * Safely and efficiently control runoff * Systematic approach to maintenance activities to ensure quality customer service * Perform routine maintenance activities to identify and develop plans for long-term solutions to infrastructure problems * Develop a highly trained and safety-conscious workforce * Implement and support programs to ensure compliance with Stormwater Permit and other regulatory requirements. * Protect and enhance water quality in streams, ditches and stormwater lakes/ponds throughout the City. * Educate and involve the public.

Outcomes and Accomplishments • Obtained additional permits from Army Corps of Engineers allowing clean-up of numerous outfalls in wetlands throughout the City. • Provided CDL training for employees to position them for advancement. • Created a Litter Pick-up crew to remove litter from our Downtown, Midtown, and Victory Crossing areas to keep our City beautiful.

Fiscal Year 2019 9 - 5 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Mosquito Control Business Unit Mission Statement The mission of the Mosquito Control Division is to enhance the quality of life and protect the public interest by utilizing Integrated Pest Management techniques to monitor and control mosquito populations in the City of Portsmouth.

Description of Services Provided The division's core services are trapping and identifying mosquitoes, conducting larval inspections and treatments, and truck fogging city streets. Major services include monitoring mosquito populations and treating their breeding habitat. Treatments directly impact the quality of life of citizens. The division is also tasked with responding to public health emergencies related to mosquito transmitted diseases.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 135,812 186,907 186,907 243,026 Benefits 51,104 54,483 54,483 95,945 Other Operating Expenses 123,786 191,375 191,375 191,375 Internal Service Charges 91,525 96,858 96,858 79,819 Net Budget 402,227 529,623 529,623 610,165 Total Budget 402,227 529,623 529,623 610,165

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 402,227 529,623 529,623 610,165 Total Funding 402,227 529,623 529,623 610,165

Strategic Goals • Work to develop sustainable mosquito control practices. • Reestablish a proactive surveillance driven control program. • Find innovative solutions to eliminate or control mosquito breeding habitats. • Reduce the need for adult aerial and truck pesticide applications.

Long Term: • Develop prescriptive larval control actions based on rain fall, time of the year, and type of mosquito breeding habitat.

Short Term: • Continue working with our federal partners (Army Corps of Engineers, Navy) in reducing mosquitoes around Craney Island.

Outcomes and Accomplishments • Met more frequently with the Army Corps of Engineers to improve our methods in addressing the mosquito breeding issue at Craney Island. • Increased truck fogging by approximately 20 percent throughout the City to further reduce the mosquito population.

Fiscal Year 2019 9 - 6 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Engineering Business Unit Mission Statement The mission of the Department of Engineering and Technical Services is to enhance public safety and maintain/improve the City of Portsmouth’s infrastructure by providing economical, responsive and effective engineering, surveying and project management support to city departments, developers, civic organizations and citizens.

Description of Services Provided The Department of Engineering and Technical Services provides services for the design, construction and rehabilitation of the City's public infrastructure - roads, bridges, buildings, drainage, etc; the review and oversight of development plans within the City; and the investigation of concerns by internal and external customers.

The City Surveyor reseaches Title and Deed information for property acquisitions, prepares plats and easements for City projects, and coordinates efforts for the City’s mapping, aerial photography, survey control, and GIS system. In addition, the survey crew provides support for construction projects.

Other responsibilities of the department involve the inspection of City projects and work in the City right-of-Way for compliance with local, state and federal guidelines.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 642,961 671,632 671,632 838,998 Benefits 234,851 237,569 237,569 295,945 Other Operating Expenses 67,450 77,100 77,100 76,400 Internal Service Charges 140,996 162,020 162,020 142,933 Capital Outlay 16,977 - - - Net Budget 1,103,235 1,148,321 1,148,321 1,354,276 Total Budget 1,103,235 1,148,321 1,148,321 1,354,276

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,103,235 1,148,321 1,148,321 1,354,276 Total Funding 1,103,235 1,148,321 1,148,321 1,354,276

Strategic Goals * Replace the portion of the Churchland Bridge carrying the westbound lanes of High Street with a structure meeting current federal and VDOT standards including adequate bicycle and pedestrian accommodations. * Participate with VDOT and the Hampton Roads Transportation Organization to continue to identify funding and upgrade the City's roadway network. * Coordinate with the Stormwater Division of the Department of Public Works to implement the new State Stormwater Program. * Coordinate with the Stormwater Division to implement the new City V.P.D.E.S. Permit * Participate with VDOT and local railroads to identify funding to improve rail road crossings * Replace criticial sections of the Portsmouth Seawall * Develop performance measures in line with VDOT/VTCA practices

Outcomes and Accomplishments Collaboration with other departments and the schools on CIP projects - scoping, budgeting and execution.

Fiscal Year 2019 9 - 7 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Traffic Engineering Business Unit Mission Statement The primary mission of the Traffic Engineering Department is to provide effective and efficient traffic control systems and devices that maximize safety, quality, reliability, comfort and understandability, and minimize travel time, inconvenience, and expense for the traveling public and the taxpayers.

Description of Services Provided * Operation and maintenance of 122 signalized intersections. * Timing and optimization of signals through a central computer system and upgrade intersections. These upgrades have resulted in lower energy consumption, improved signal head visibility and better intersection operation. * Maintain an inventory of approximately 28,000 signs and over 870 miles of lane markings. * Fabricate, install, and maintain all signs in the City right-of-way, maintain pavement markings, review temporary traffic controls for work in the right-of-way and conduct traffic studies for travel improvements as necessary.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 352,196 367,336 367,336 376,436 Allowances 6,811 5,400 5,400 5,400 Benefits 165,937 162,236 162,236 180,522 Other Operating Expenses 1,627,951 1,755,699 1,755,699 1,733,000 Internal Service Charges 144,742 144,169 144,169 121,263 Net Budget 2,297,638 2,434,840 2,434,840 2,416,621 Total Budget 2,297,638 2,434,840 2,434,840 2,416,621

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,297,638 2,434,840 2,434,840 2,416,621 Total Funding 2,297,638 2,434,840 2,434,840 2,416,621

Strategic Goals * Implement a traffic sign and pavement marking retroreflectivity management system and bring the city into compliance with federally mandated requirements through planned sign replacements and pavement remarking. * Modernize and standardize the City’s traffic signal system for its 122 signalized intersections through a series of federal/state funded projects supported by the Hampton Roads Transportation Organization. * Pursue federal/state funding to resynchronize the City's traffic signal system along various major corridors to minimize travel times on a three year cycle. * Work with State and Federal agencies, and Regional partners on transportation issues. * Continue to align Operations with FHWA Basic Service Approach

Outcomes and Accomplishments * Using non-City funding, upgraded our central signal system along with remote communications to 120 intersections, deployed safety improvements at an additional 45 locations to include pedestrian enhancements, retimed more than 90 intersections, and replaced traffic signal lights with energy efficient LED bulbs

Fiscal Year 2019 9 - 8 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Parking Authority Fund Business Unit Mission Statement The Parking Authority provides safe, efficient and attractive parking at reasonable rates for long-term, short-term, and special event parking in the Downtown Portsmouth Business District.

Description of Services Provided The Portsmouth Parking Authority is responsible for the operation and maintenance of five parking garages, six surface lots, and approximately 490 parking meters. The following services are provided:

* Rental/leasing of monthly parking spaces in City-owned facilities * Daily garage ticket sales * Supplementary parking enforcement in the Downtown Portsmouth area. * Special event parking, including concert events held at the Harbor Center Pavilion.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 135,049 156,286 156,286 159,437 Allowances 1,122 1,080 1,080 1,080 Benefits 46,230 55,075 55,075 59,164 Other Operating Expenses 392,223 421,380 421,380 416,402 Internal Service Charges 48,389 53,343 53,343 50,408 Debt Service 107,827 563,053 563,053 568,769 Capital Outlay 457,943 - - - Transfers 608,480 8,671 8,671 8,784 Net Budget 1,797,262 1,258,888 1,258,888 1,264,044 Total Budget 1,797,262 1,258,888 1,258,888 1,264,044

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 750 Portsmouth Parking Authority 1,797,262 1,258,888 1,258,888 1,264,044 Total Funding 1,797,262 1,258,888 1,258,888 1,264,044

Strategic Goals * Implementation of the Updated Downtown Parking Master Plan. * Re-examine parking strategies for Downtown * Evaluate the existing parking decks and surface lots. * Provide support for certain City sponsored events. * Replace County Street Parking Garage

Outcomes and Accomplishments * Completed 70% of the recommendations of the Downtown Parking Master Plan.

Fiscal Year 2019 9 - 9 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Property Management Business Unit Mission Statement To provide the best municipal facilities for citizens to utilize at a cost that is competitive with the "best practice" private sector properties management firms.

Description of Services Provided To provide building maintenance services and replacement to include, electrical, HVAC, plumbing, carpentry, painting and janitorial services. The division also operates a storeroom that provides janitorial supplies and other items used by City departments. The division primarily serves internal customers; however, external customers also benefit from these services. Logistical support is also provided for special events.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 906,125 1,192,130 1,192,130 1,324,714 Allowances 8,225 7,560 7,560 8,640 Benefits 340,457 444,021 444,021 530,432 Other Operating Expenses 1,890,790 1,945,200 1,945,200 1,953,700 Internal Service Charges 293,876 296,352 296,352 348,532 Net Budget 3,439,473 3,885,263 3,885,263 4,166,018 Total Budget 3,439,473 3,885,263 3,885,263 4,166,018

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 3,439,473 3,885,263 3,885,263 4,166,018 Total Funding 3,439,473 3,885,263 3,885,263 4,166,018

Strategic Goals * Develop a Facility Condition Index (FCI) to take the place of our current Facility Study. This document will prioritize maintenance and replacement activity and will serve as a strategic plan for all facilities. * Continue work on Life Cycle Costing * Develop an improved training plan that addresses new opportunities to improve efficiencies.

Outcomes and Accomplishments • Awarded two new contracts: 1. Sprinkler and Fire System Maintenance, and 2. Elevator Maintenance and Inspection. • Continued to repair/replace multiple components of HVAC, electrical, and roofing systems in our Fire Stations.

Major Budget Variances The increase in the Properties Management operating expenses is due to an increase in the annual service contract for elevator maintenance.

Fiscal Year 2019 9 - 10 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Utilities Business Unit Mission Statement To provide our customers with facilities that are energy efficient and environmentally friendly through a proactive effort by utilizing energy saving materials and technology whenever possible.

Description of Services Provided The Utilities Division provides funding to cover the cost of electricity, natural gas, fuel oil, water service, sewage treatment and stormwater management for the City's municipal buildings and exterior facilities.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 2,575,593 2,725,000 2,725,000 2,725,000 Net Budget 2,575,593 2,725,000 2,725,000 2,725,000 Total Budget 2,575,593 2,725,000 2,725,000 2,725,000

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,575,593 2,725,000 2,725,000 2,725,000 Total Funding 2,575,593 2,725,000 2,725,000 2,725,000

Strategic Goals * Develop new strategies to decrease utility consumption. * Continue a program to upgrade lighting systems to energy efficient lamps and ballast.

Outcomes and Accomplishments • Continued the maintenance and repairs of our City buildings to prevent increase of utility costs.

Fiscal Year 2019 9 - 11 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Rental Of Land Business Unit Mission Statement To negotiate and manage leases that provide quality office space at the most reasonable cost. To ensure that property owners adhere to the contents of the lease and provide services that are comparable to customers occupying City owned space.

Description of Services Provided Management of leases to provide quality and efficient office space for city services.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 168,613 170,200 170,200 173,126 Net Budget 168,613 170,200 170,200 173,126 Total Budget 168,613 170,200 170,200 173,126

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 168,613 170,200 170,200 173,126 Total Funding 168,613 170,200 170,200 173,126

Strategic Goals * Insure owners are accountable for upholding the lease provisions. * Renew all leases at least six months prior to the expiration date. * Insure payment of no higher than market rate for office space. * Minimize leased space by maximizing the use of City owned facilities

Outcomes and Accomplishments • Relocated Police Magistrate Office to the remodeled section of the Civic Center on Crawford Street.

Fiscal Year 2019 9 - 12 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Waste Management Fund Business Unit Mission Statement To provide efficient and environmentally friendly waste collection and disposal services in an efficient, effective and fiscally responsible manner.

Description of Services Provided The division of Waste Management provides collection of municipal solid waste for approximately 33,000 properties in 156 subdivisions weekly. Furthermore, the division provides for commercial collection to the Downtown Business District 6 days a week. In FY16, approximately 29,100 tons of solid waste was collected and disposed of at the Southeastern Public Service Authority (SPSA).

In addition, yard waste and bulk waste collection services are provided weekly. These materials are disposed of at the City owned and operated Construction and Demolition Debris (CDD) landfill. The landfill serves the CDD and city-collected yard waste disposal needs of the City of Portsmouth and is restricted to use by the city and its authorized contractors. In FY16, approximately 149,000 cubic yards of material was delivered to the landfill.

The division is also responsible for the city's recycling program. Waste Management provides by-weekly, curbside collection of recycling and delivers these materials to Recycling and Disposal Solutions, Inc. (RDS). The citizens of Portsmouth recycled approximately 12,650 tons of material in FY16. In addition to curbside collection, as an affiliate member of Keep America Beautiful the division holds quarterly recycling events, provides roll-off boxes to civic and neighborhood groups for special clean-up projects, promotes, recruits and implements the Adopt-A-Spot program and provide recycling education through the schools.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,948,052 2,095,558 2,095,558 2,068,285 Benefits 853,252 961,876 961,876 1,026,584 Other Operating Expenses 5,094,981 4,975,204 4,975,204 4,048,837 Internal Service Charges 1,521,827 1,333,694 1,333,694 1,272,641 Debt Service 262 - - - Capital Outlay 735,111 3,146,805 3,146,805 1,188,072 Transfers 617,326 379,758 379,758 1,184,864 Net Budget 10,770,810 12,892,895 12,892,895 10,789,283 Total Budget 10,770,810 12,892,895 12,892,895 10,789,283

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 740 Waste Management Fund 10,770,810 12,892,895 12,892,895 10,789,283 Total Funding 10,770,810 12,892,895 12,892,895 10,789,283

Strategic Goals Utilize technology to increase efficiency and improve customer service. Maximize the life expectancy of the Craney Island Landfill

Outcomes and Accomplishments * Consolidated all code enforcement with Neighborhood Quality Inspectors to improve enforcement. * Moved Street Sweeping Operations to the Stormwater Division to improve efficiency. * Reorganized existing staff to create a Special Projects Coordinator who works with inmate work crews to enhance areas typically prone to illegal dumping.

Fiscal Year 2019 9 - 13 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services City Garage Fund Business Unit Mission Statement The Fleet Management Division is dedicated to providing efficient and quality services to our customers. We strive to provide the best vehicles and equipment for specific needs while seeking to protect the environment and minimize fuel cost.

Description of Services Provided The City Garage provides routine maintenance and repair to all vehicles within the City. The City Garage also manages the operation of the City Impound and collects all fees associated with towing, storage and adminstration of the impound. The City Garage also provides maintenance and repair to vehicles belonging to the Hampton Roads Regional Jail, Portsmouth Public Schools and the Portsmouth Redevelopement and Housing Authority.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,400,793 1,350,983 1,350,983 1,420,347 Allowances 16,738 17,280 17,280 11,880 Benefits 501,393 576,955 576,955 614,610 Other Operating Expenses 4,000,112 5,401,050 5,401,050 5,194,342 Internal Service Charges 64,589 60,908 60,908 58,296 Debt Service 23,592 - - - Capital Outlay 1,378,214 65,000 65,000 - Transfers 872,884 544,098 544,098 37,900 Net Budget 8,258,315 8,016,274 8,016,274 7,337,375 Total Budget 8,258,315 8,016,274 8,016,274 7,337,375

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 800 City Garage Fund 8,258,315 8,016,274 8,016,274 7,337,375 Total Funding 8,258,315 8,016,274 8,016,274 7,337,375

Strategic Goals * Develop a long range plan to replace the Schools "white fleet" that is acceptable to Portsmouth Public Schools and de-emphasize the replacement plan of the "yellow fleet" * Continue introducing Hybrid vehicles to the City's fleet where appropriate * Increase the availability of information on maintenance history by upgrading the work management system.

Outcomes and Accomplishments • Implemented a new design on new fire trucks, ambulances, and uniform patrol vehicles. • Assisted the School division in purchasing new standardized school buses.

Fiscal Year 2019 9 - 14 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Cemetery Perpetual Care Fund Business Unit Mission Statement The Cemetery Perpetual Care Fund is a permanent fund for the care of City owned cemeteries. Funding is provided for cemetery capital improvements from interest earnings and from burial fees collected during the fiscal year.

Description of Services Provided The Cemetery Perpetual Care Fund is a permanent fund for the care of cemetery lots. It is used to account for cemetery lot sales, perpetual care payments and cemetery improvements. Per the City Code, a $1 million reserve is required within the fund to support long-term care. Available funds are used for services including, but not limited to, drainage, lighting, fencing, signage, landscaping, roads and monument repair.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses - 50,000 50,000 50,000 Net Budget - 50,000 50,000 50,000 Total Budget - 50,000 50,000 50,000

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 500 Cemetery Fund - 50,000 50,000 50,000 Total Funding - 50,000 50,000 50,000

Strategic Goals Implementation of the Cemetery Perpetual Care Master Plan for City owned Cemeteries to include Cedar Grove, Oak Grove and Olive Branch.

Outcomes and Accomplishments The perpetual care fund had no projects last year.

Fiscal Year 2019 9 - 15 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Public Utilities Fund Business Unit Mission Statement The Department of Public Utilities functions as the responsible steward of Portsmouth’s water and wastewater assets. The Department plans, manages and operates a customer focused, efficient, safe and reliable water supply and wastewater collection system.

Description of Services Provided The Department of Public Utilities is responsible for treating drinking water and maintaining the lines that deliver this water to Portsmouth and certain areas of Suffolk and Chesapeake. Public Utilities also maintains the sanitary sewer lines and sewage pumping stations which carry wastewater away from Portsmouth homes and businesses. Programs/Services: * Water Treatment * Water Distribution * Wastewater Conveyance * Maintenance of Water/Wastewater System * Billings and Collections

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 3,622,980 4,593,973 4,593,973 4,960,487 Allowances 92,895 165,234 165,234 161,994 Benefits 1,313,942 2,077,477 2,077,477 2,233,630 Other Operating Expenses 9,276,107 12,635,044 12,635,044 12,289,951 Internal Service Charges 1,052,096 1,123,611 1,123,611 1,269,959 Debt Service 2,300,879 11,874,419 11,874,419 14,274,102 Capital Outlay 7,050,012 1,643,130 1,643,130 985,030 Transfers 10,200,427 15,302,412 15,302,412 10,086,198 Net Budget 34,909,338 49,415,300 49,415,300 46,261,351 Total Budget 34,909,338 49,415,300 49,415,300 46,261,351

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 700 Public Utility Fund 34,909,338 49,415,300 49,415,300 46,261,351 Total Funding 34,909,338 49,415,300 49,415,300 46,261,351

Strategic Goals * Maintain compliance with State and Federal Drinking Water Standards * Maintain fiscally prudent water and wastewater charges to insure a self-sustaining operation and meet all financial obligations. * Maintain unaccounted for water below the American Water Works Association's acceptable range of 10-15% of finished water production. * Continue replacement of larger water system meters with advance metering technology to improve efficiency and lower operating expenses. * Comply effectively and timely with the terms and conditions of the EPA's Regional Sanitary Sewer Overflow Consent Order. * Increase the pace of rehabilitating or replacing aging utility infrastructure in order to lower asset age, reduce maintenance and repair expense, and improve customer services.

Outcomes and Accomplishments *SSO Find and Fix Program - department identified and completed 30(54) projects in FY2016 (FY15 and16) identified as priorities found during the Sewer System Evaluation Study. *All of the residential meters (15,000) have been replaced with automated meters. *Construction of Phase I of the Downtown Master Utility Plan project, was completed in December, 2015. Phase III is designed and currently out for bid. *Rehab of 9 PS since 2012 *8 PS under design for Phase IV upgrade *PU H2O connections for FY2016 32,368 and PU Sewer connections for FY2016 31,970

Fiscal Year 2019 9 - 16 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Public Utilities Fund

Fiscal Year 2019 9 - 17 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Works/General Services Harbor Center Pavilion Business Unit Mission Statement To insure that the Harbor Center Pavilion is the destination of choice for all concert-goers in the region.

Description of Services Provided Provide maintenance and upkeep services to include lawn maintenance, after show cleanups, parking attendants and any other necessary services to ensure that the Harbon Center Pavilion remains a first class entertainmment venue in the prosperous port city, Portsmouth.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 66,169 59,983 59,983 103,221 Benefits 16,429 17,252 17,252 28,810 Other Operating Expenses 321,137 220,800 220,800 230,300 Internal Service Charges 44,081 48,078 48,078 37,152 Net Budget 447,816 346,113 346,113 399,483 Total Budget 447,816 346,113 346,113 399,483

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 447,816 346,113 346,113 399,483 Total Funding 447,816 346,113 346,113 399,483

Strategic Goals * To improve the overall image of the facility and make the Harbor Center Pavilion a destination of choice for concert goers. * To develop a replacement reserve fund for capital inventory replacement * To improve the winterization process to minimize the effects of inclement weather on the facility. * Replace temporary seating for pit

Outcomes and Accomplishments * Replaced tables * Painted dressing rooms and replaced furniture * Replaced temporary seating in pit * Installed fiber to pavilion (will dramatically cut telephone costs)

Fiscal Year 2019 9 - 18 Public Works/General Services City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Business Center Index Organizational Chart 10 - 2

Business Center Summary 10 - 3

Public Health Department 10 - 4

Behavioral Healthcare Services Fund 10 - 5

Social Services Fund 10 - 8

CSA Fund 10 - 10

Fiscal Year 2019 10 - 1 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Business Center Organizational Chart

Total Permanent Positions Positions = 340

Behavioral Healthcare Services Fund Positions = 120

Social Services Fund Positions = 220

Fiscal Year 2019 10 - 2 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Description of Services Provided This business center includes the departments of Public Health, Behavioral Healthcare Services, Social Services and the Office of Comprehensive Services. These departments are dedicated to promoting, protecting and preserving a healthy and safe community, provide Mental Health, Mental Retardation, Substance Abuse and Prevention Services to the citizens of Portsmouth and enhance the quality of life by promoting safety and self-sufficiency through agency programs and community partnerships.

* Public Health - the Portsmouth Health Department provides health care services to the citizens of the City of Portsmouth.

* Behavioral Health Services - a Community Services Board that provides community based mental health, intellectual disability, substance abuse and prevention programming to the residents of the City of Portsmouth.

* Social Services Fund - promotes self-sufficiency, self-support, and self-esteem through financial assistance programs, intake services, child and family services, adult services employment services and volunteer services.

* CSA Fund - Children's Services Act is a locally administered state mandated program established provide and design services in response to the unique needs of youth and families and to increase interagency collaboration and family involvement in service delivery and management.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed Behavioral Healthcare Services Fund 9,503,756 11,456,265 11,456,265 11,841,621 CSA Fund 2,897,712 2,090,259 2,090,259 2,554,580 Public Health Department 1,276,976 1,304,321 1,304,321 1,339,643 Social Services Fund 18,324,540 19,771,049 19,771,049 18,922,256 Total Budget 32,002,984 34,621,894 34,621,894 34,658,100

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,276,976 1,304,321 1,304,321 1,339,643 400 Behavioral Healthcare Svc Fund 9,503,756 11,456,265 11,456,265 11,841,621 410 Social Services Fund 18,324,540 19,771,049 19,771,049 18,922,256 415 Children's Services Act Fund 2,897,712 2,090,259 2,090,259 2,554,580 Total Funding 32,002,984 34,621,894 34,621,894 34,658,100

Fiscal Year 2019 10 - 3 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Public Health Department Business Unit Mission Statement The Portsmouth Health Department is dedicated to promoting, protecting and preserving a healthy and safe community.

Description of Services Provided * The Portsmouth Health Department (PHD) delivers critical and quality services to citizens throughout their lives. * PHD provides preventive, acute and chronic health services to pregnant women, to infants, teenagers, adults and geriatric populations. * PHD strives to keep food, water and other environmental conditions safe for Portsmouth citizens and visitors. * When public health emergencies arise -natural or man-made- PHD is well prepared to lead or to partner with public and private organizations to respond quickly and effectively. * PHD provides services at our 1701 High Street location and throughout the city reaching more than 19,000 individuals and engaging in 1,000 community-based services annually. Pursuant to statutory authority, * PHD is a state agency, which operates in close partnership with the City of Portsmouth through a cooperative agreement delineating the basic public health services and any additional services based on identified challenges and available funds.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 1,265,615 1,294,407 1,294,407 1,328,284 Internal Service Charges 11,361 9,914 9,914 11,359 Net Budget 1,276,976 1,304,321 1,304,321 1,339,643 Total Budget 1,276,976 1,304,321 1,304,321 1,339,643

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,276,976 1,304,321 1,304,321 1,339,643 Total Funding 1,276,976 1,304,321 1,304,321 1,339,643

Strategic Goals * Use a formal QI program to improve programs and community health outcomes. * Evaluate funding for programs and implement actions to ensure the greatest impact on the community with the highest return on investment. * Identify new partnerships, strengthen existing ones, and evaluate the outcomes of partnerships. * Promote independent responsibility by increasing staff training and creating a culture of open communication between all departments and management levels. * Evaluate our technology needs and limitations and develop current and adequate training, capitalizing on the technological strengths of the city through partnerships.

Outcomes and Accomplishments * Adopted and implemented 4 quality improvement projects to improve customer responsiveness, clinic wait times, communicable disease reporting, and accounts receivables collections. * Sought and increased amount of grant funding by over $450,000 per year. * Engaged with Healthy Portsmouth and other partners to accomplish several objectives within the Community Health Improvement Plan related to improving safe physical activity opportunities, access to healthy foods, reducing mental health stigma, and decreasing consumption of tobacco products. * Effectively utilized social media and other communication outlets to promote health and wellness activities within the City of Portsmouth. * Continued steps to achieve accreditation.

Fiscal Year 2019 10 - 4 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Behavioral Healthcare Services Fund Business Unit Mission Statement The mission of the Portsmouth Department of Behavioral Healthcare Services is to promote wellness, positive outcomes, and self-determination through the delivery of integrated, comprehensive person-centered services and supports that enhance quality of life.

Description of Services Provided

The Portsmouth Department of Behavioral Healthcare Services (PDBHS) is a Community Services Board that provides mental health, intellectual disabilities, substance use disorders, and prevention services. The scope of BHS services are profound, each program has a distinct area of focus and responsibility and contributes to the creation of a behavioral health system. The agency builds a continuum of care that protects and supports vulnerable citizens, addresses individuals, family, and city crisis as they arise and develop and promote person centered treatment. Mental illness in America and shows (1-5) are suffering with a mental health problem. Suicide has increased in some states by 100%. Portsmouth has one of the largest recorded Opiate overdoses in the state; fatal overdose has increased by 35%. Our department provides a comprehensive array of services such as Emergency Services, Case Management, Outpatient Treatment, Opioid replacement (Methadone), Early Intervention, prevention, screening and evaluation. PDBHS served 3645 individuals in 2017.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 3,925,219 5,021,746 5,021,746 5,290,610 Benefits 1,316,614 1,714,708 1,714,708 1,872,540 Other Operating Expenses 2,986,948 3,402,773 3,402,773 3,397,387 Internal Service Charges 464,545 602,627 602,627 564,474 Capital Outlay 126,006 175,000 175,000 175,000 Transfers 684,424 539,411 539,411 541,610 Net Budget 9,503,756 11,456,265 11,456,265 11,841,621 Total Budget 9,503,756 11,456,265 11,456,265 11,841,621

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 400 Behavioral Healthcare Svc Fund 9,503,756 11,456,265 11,456,265 11,841,621 Total Funding 9,503,756 11,456,265 11,456,265 11,841,621

Strategic Goals To keep staff abreast of Medicaid and CCC+ changes for consistent billing. To increase awareness and treatment regarding the opioid epidemic and suicide and HIV/AIDS prevention. To enhance our Peer Support Staff Services by hiring additional staff. To increase productivity revenue and customer services. To continue to meet the requirements and challenges of the MCOs, ARTS, and enhanced case management. To implement Same Day Access. Collaborate with faith-based agencies, Health Department, Department of Social Services (DSS), Parks and Recreation, and community organizations to promote suicide prevention, HIV/AIDS education and prevention, bully awareness and the opioid impact on our community. To provide training for staff to enhance their skills to meet the current requirements of the State, MCOs, and Medicaid. Continue to seek alternative placement in the community for Eastern State residents.

Outcomes and Accomplishments Reduced a waiting list from over 100 to 20. Our consumers are seen in 1 to 14 days PDBHS finance department prepared for CCC+ and ARTS billing have increased revenue. Assess clients in Eastern State Hospital and seek alternative placement for consumers in the community, we have discharged 5 consumers from Eastern State Hospital. Enhanced services in the jail for seamless discharge into the community. Coordinated and co-sponsored several summits, festivals and activities promoting mental health, and HIV/AIDS awareness and testing. Enhanced Women’s Services

Fiscal Year 2019 10 - 5 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Behavioral Healthcare Services Fund Held several events for our consumers, holiday celebrations, incentives and innovative groups. ADMINISTRATION SERVICES In response to the State and Federal government declaring the increase in Opioid overdose and epidemic, we have various CSBs in the State were provided additional substance use funding. In order for PDBHS to meet the challenges we have hired Peer Support Specialists, developed a warm line and increased media activities to increase awareness. PDBHS Intake process has been revamped to reduce waiting list and to see consumers as soon as 1 - 14 days. We have also addressed the increase in suicide in Portsmouth, through media awareness projects. Our increase partnership with other CSBs, community and faith-based organization has contributed to our addresses various risk factors. MENTAL HEALTH SERVICES Mental Health Services There are two mandated services from the state; Case Management and Emergency Services. These services are provided to identify citizens at-risk and place them in a safe setting to receive inpatient psychiatric services and refer them to a crisis stabilization program if needed. Mental Health programming is designed to assist citizens with mental illness to stabilize and integrate into the community. Adult Mental Health Case Management Case Management includes the assessing, linking, coordinating and monitoring activities that help clients access needed services and supports to facilitate their Recovery and increase psychosocial functioning as it relates with life goals. All mental health case managers at Portsmouth BHS are Qualified Mental Health Providers (QMHP), as required by DMAS to provide and bill for targeted case management services. Initial determination for the need for case management services is based on a clinical assessment and needs expressed by the consumer. Mental Health Case Management program includes but not limited to: severity of mental illness, activities of daily living, budgeting, social integration status, legal issues, co-occurring needs, primary medical care needs, food and housing needs, financial needs/entitlements, immediate safety needs. • Case Managers have specialized assignments in working with community partners. Case manager is assigned to clients in the Jail Diversion Program. This role is to foster supports to clients that have been arrested/jailed locally at Portsmouth City Jail and/or Hampton Roads Regional Jail that have a serious mental illness (SMI) and will need linkage to psychiatric follow up care, primary medical care, counseling, housing, financial entitlements and other identified needs. • Case Manager is assigned the title of “State Hospital Discharge Liaison”. This position involves monitoring treatment progress and discharge planning for Portsmouth clients that have been admitted to a psychiatric state facility, primarily Eastern State and Central State Hospitals. There is pressure from DMAS for ensuring a timely discharge within 14 days of admission. Barriers to discharge are addressed during weekly treatment teams to assist with identifying and procuring permanent housing upon release. In 2018, Mental Health Case Management services will continue to collaborate with community partners such as: Oasis Ministry, The Up Center, Portsmouth Volunteers for the Homeless (PVH), VA Legal Aid Society, Hampton Roads Care Van, Hampton Roads Community Health Center, Eggleston Services, STOP Inc., and VA Family &Fatherhood Initiative/Virginia Department of Health. The goal of this collaborative effort will maximize community integration needs for our consumers relative to housing, food/shelter, financial management, financial entitlements, parenting needs, vocational/employment needs, legal/advocacy needs, primary medical care and other identified needs. This will assist consumers with increasing their independence and psychosocial functioning to foster a lifestyle of wellness and recovery. Medication Management In FY2017, 439 consumers have been served and 332 of these consumers were diagnosed with SMI. Medications are authorized via state funding for the reinvestment and indigent clients. In FY2017, approximately 103 of these clients have been provided access to medications prescribed by a Psychiatrist. Psychiatric services are an integral part of BHS’s recovery model, and assists in stabilization of the individual while outpatient works toward emotional regulation and processing trauma. Services provided focus on treating mental illness with medications, educating patients about mental illness and the side effects of medications. Medication management currently provides Clozaril education group. The provider discusses different medication options based on their clinical judgment taking into account other concerns which may affect the safety of psychiatric medications such as medical conditions, other medications prescribed, and if there is any substance and/or alcohol use involved. Crisis/Emergency Services and Jail Programs The Emergency Services unit ensures the PDBHS can provide 24 hour a day/7 day a week coverage for individuals experiencing a psychiatric emergency. The Crisis Intervention Team (CIT) Assessment Center (Safe Harbor) on the campus of Maryview Medical Center affords law enforcement a safe place to transfer custody of individuals apprehended for non-violent misdemeanor offenses with psychiatric and behavioral symptoms for assessment and evaluation for civil commitment. Safe Harbor, is a 24 hour crisis receiving center that utilizes in order to triage individuals who would have possibly been detained under a Temporary Detention Order (TDO) or incarcerated unnecessarily to divert them to early intervention community-based treatment alternatives. In February 2017, the CIT Assessment Center was expanded and the Emergency Services staff was stationed there 24/7. DEVELOPMENTAL DISABILITY (DD) SERVICES Developmental Disability Services DD Services continues to provide screenings, intakes, day support services, and targeted case management for children and

Fiscal Year 2019 10 - 6 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Behavioral Healthcare Services Fund adults with a developmental disability. Case Management and The SHOP (Supportive Habilitation Opportunities Program) successfully adopted to the 2013 waiver redesign –My Life My Community Waiver. Support Coordinators and SHOP Clinicians have adhered to revised regulatory requirements per the redesign and Department of Justice mandates for increased community integration and engagement for individuals served. The redesign allowed BHS to have a single point of entry for all DD Waivers while also enabled to change services easier as individuals’ needs evolve. The SHOP The SHOP currently offers Group Day Services to 36 individuals with developmental disabilities. In FY2017 revenue was $524,862. Individuals who attend the SHOP were provided comprehensive services through community integration and center based activities derived from the annual “Person-Centered” planning process. Part C The Infant and Toddler Connection of Portsmouth, (Part C) met 100% of the state target for the 45-day timeline. Part C served 185 infants and toddlers with developmental delays. DD Case Management DD Case Management is a publicly funded core service at PDBHS for Portsmouth residents living with developmental disabilities. The Medicaid revenue for FY2017 was $816,250. DD provides services to 304 individuals with varying levels of developmental disabilities. Two hundred forty-three of the individuals served are recipients of the DD Waivers which provide valuable services through Medicaid. Others served are on the DD Waiver Waitlist seeking expanded services. Four Family and Individual Support Waivers slot and one Community Living were awarded this fiscal year. Additional slot allocations are pending the General Assembly and DBHDS approval. DD Case Management will resume a partnership with Portsmouth Public Schools to increase our identification of individuals with developmental disabilities. This will enable students’ utilization of services whenever needed or a smoother post- secondary transition given the limited options for this population. Support Coordinators will ensure all annual plans completed in FY19 have work, housing, and community integration outcomes.

Fiscal Year 2019 10 - 7 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Social Services Fund Business Unit Mission Statement To provide services that enhance the quality of life for individuals and families, which enables them to become empowered, self-sufficient, and gain economic independence.

Description of Services Provided The Department of Social Services (DSS) is a versatile agency that touches the lives of citizens by providing programs and services that enhance the health and welfare of our citizens. DSS provides services to individuals and families that enable them to become empowered, self-sufficient, and gain economic independence. With collaborative efforts of the community and other organizations, comprehensive services are accessible to individuals and families in need.

The DSS provides an array of services that support our citizens. These services include Child Protective Services, Foster Care and Adoption, Independent Living, Children's Services Act, Childcare, Parenting Classes and the Fatherhood Initiative Program. DSS also provides Adult Service Programs which include Adult Foster Care/Guardianship, Adult Protective Services, Community Based Care, Nursing Home Placement and Companion Services.

The DSS also offers programs that provide financial assistance to those in need. These programs and/or funding sources are through Auxiliary Grants, General Relief, Medical Assistance Programs, Senior Citizen Tax Relief, Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), TANF Diversionary Assistance and TANF Unemployed Parent.

Employment Services are also offered at the DSS. Citizens receiving TANF/VIEW and SNAP are encouraged to contribute to their families material support and well-being by participating in the SNAP Employment & Training (SNAPET) Program and/or the Virginia Initiative for Employment Not Welfare (VIEW) Program.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 7,056,034 7,532,819 7,532,819 6,680,700 Allowances 21,140 15,120 15,120 16,200 Benefits 2,674,286 3,297,265 3,297,265 3,244,770 Other Operating Expenses 7,011,813 7,336,208 7,336,208 7,570,230 Internal Service Charges 636,850 665,078 665,078 486,380 Transfers 924,418 924,559 924,559 923,976 Net Budget 18,324,540 19,771,049 19,771,049 18,922,256 Total Budget 18,324,540 19,771,049 19,771,049 18,922,256

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 410 Social Services Fund 18,324,540 19,771,049 19,771,049 18,922,256 Total Funding 18,324,540 19,771,049 19,771,049 18,922,256

Strategic Goals * Maintain high-quality standards for programs and ensure optimal service delivery * Maintain State compliance mandates for all benefit and service programs * Increase Community Partnerships to provide wrap around services and continuity of care for those in need. * Increase opportunities for employability for citizens who are recipients of TANF and SNAP benefits through meaningful employment service programs and collaboration with community partners.

Outcomes and Accomplishments The DSS received the Employment for TANF Participants Grant from VDSS for $122,269 to develop a program that will provide services that address intensive job readiness skills. The number of children in Foster Care has decreased to under 100 children and there has been an increase in finalized adoptions. The number of families on the childcare fee waitlist has been reduced thus providing more opportunities for families to receive childcare funds. For FY17 there were zero fatalities for children with cases known to CPS.

Fiscal Year 2019 10 - 8 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health Social Services Fund In the DSS Employment Services Unit we were able to assist two citizens in obtaining a care through vehicles for Change. There was one participant from the VIEW Program who graduated from Tidewater Community College.

DSS continues to receive support for citizens from community churches through monetary donations, food, clothing and toys.

Fiscal Year 2019 10 - 9 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Public Health CSA Fund Business Unit Mission Statement The mission of the CSA is to create a collaborative system of services and funding that is child-centered, family-focused and community-based when addressing the strengths and needs of troubled and at-risk youth and their families in the Commonwealth.

Description of Services Provided The Children's Services Act(CSA) is a locally administered state mandated program established to ensure preservation of families and provide appropriate services in the least restrictive environment. The purpose of this program is to provide and design services in response to the unique needs of youth and families and to increase interagency collaboration and family involvement in service delivery and management. The coordination of services provides communities flexibility in the use of funds as well as authority for program and fiscal decision making.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 2,897,712 2,090,259 2,090,259 2,554,580 Net Budget 2,897,712 2,090,259 2,090,259 2,554,580 Total Budget 2,897,712 2,090,259 2,090,259 2,554,580

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 415 Children's Services Act Fund 2,897,712 2,090,259 2,090,259 2,554,580 Total Funding 2,897,712 2,090,259 2,090,259 2,554,580

Strategic Goals * To place the children and youth being served in the least restrictive environment while providing high quality, cost effective services. * To increase family involvement in child-centered service delivery and management while raising the percentage of families reporting satisfaction with the services. * To keep families together and to provide services within the community whenever possible.

Outcomes and Accomplishments * For FY17 Over 100 individuals/families have received CSA funded services.

Major Budget Variances There has been an increase in services for children who qualify for the CSA Program. The services provided are aimed at stabilizing the children within the community while providing wrap around support services for the child and family.

Fiscal Year 2019 10 - 10 Public Health City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Business Center Index Organizational Chart 11 - 2

Business Center Summary 11 - 3

Museums 11 - 4

Public Library 11 - 6

Law Library Fund 11 - 8

Golf Services Fund 11 - 9

Parks, Recreation and Leisure Services - Administration 11 - 11

Parks, Recreation and Leisure Services - Parks 11 - 13

Parks, Recreation and Leisure Services - Recreation 11 - 14

Recreation and Leisure Services - Before & After Program 11 - 15

Fiscal Year 2019 11 - 1 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Business Center Organizational Chart

Total Permanent Positions Positions = 116

Museums Positions = 27

Public Library Positions = 29

Golf Services Fund Positions = 12

Parks, Recreation and Leisure Services - Administration Positions = 48

Fiscal Year 2019 11 - 2 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget

Parks, Recreation, and Cultural Description of Services Provided The Parks, Recreation and Cultural business center includes the departments of Parks, Recreation and Leisure Services, Museums, Golf and the Public Library (to include the Law Library) which addresses the City's recreational, educational and cultural needs. Services provided include educational exhibits, access to a comprehensive collection of library materials, excellent golf facilities and coordinated programs, and high quality recreation programs and facilities for use by the citizens of Portsmouth. The departments of Landscape Maintenance and Cemetery Maintenance have been realigned back to the Parks Department.

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed

Golf Services Fund 2,095,092 2,334,009 2,334,009 2,468,862 Law Library Fund 22,329 31,026 31,026 31,026 Museums 2,121,276 2,199,719 2,199,719 2,454,043 Parks, Recreation and Leisure Service-Before & After Program 532,300 552,872 552,872 554,172 Parks, Recreation and Leisure Services - Administration 3,815,292 3,954,994 3,954,994 3,989,112 Parks, Recreation and Leisure Services - Parks 2,111,680 1,254,864 1,254,864 1,260,727 Parks, Recreation and Leisure Services - Recreation 298,859 1,602,312 1,602,312 731,954 Public Library 2,188,189 2,390,843 2,390,843 2,474,335 Total Budget 13,185,016 14,320,639 14,320,639 13,964,231

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 11,067,596 11,149,604 11,149,604 11,464,343 300 Capital Improvements Fund - 806,000 806,000 - 405 Public Law Library Fund 22,329 31,026 31,026 31,026 720 Golf Fund 2,095,092 2,334,009 2,334,009 2,468,862 Total Funding 13,185,016 14,320,639 14,320,639 13,964,231

Fiscal Year 2019 11 - 3 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Museums Business Unit Mission Statement * The Department of Museums: The mission of the Department of Museums is to provide the citizens of Portsmouth, Hampton Roads, the Commonwealth of Virginia and beyond with high quality educational and cultural experiences in the arts, humanities and the sciences through the use of exhibitions, programs and collections. * Children’s Museum of Virginia: The Children’s Museum of Virginia encourages imagination, questioning and a lifelong love of learning by providing fun, dynamic interactive and educational exhibits, activities and programs. * Lightship Portsmouth Museum: The Lightship Portsmouth Museum tells the story of those who served in the Lightship Service, their dedication to life aboard the vessel and service to the navigation of mariners through preservation, educational programs and the exhibition of the Lightship. * Portsmouth Art & Cultural Center: The Portsmouth Art & Cultural Center, a non-collecting institution, is devoted to offering quality educational, cultural and aesthetic experiences in the arts and humanities through rotating exhibitions, lectures, classes and performances. * Portsmouth Community Colored Library Museum: The Portsmouth Community Colored Library Museum interprets and promotes the history and significance of the Library and the African American community in Portsmouth during the years 1945-1963 through exhibitions, programs and community partnerships. * Portsmouth Naval Shipyard Museum: The Portsmouth Naval Shipyard Museum researches, preserves and promotes the history of the City of Portsmouth, the Norfolk Naval Shipyard and the armed forces in Hampton Roads. The museum accomplishes its mission by offering exhibitions, publications, lectures, and educational programs.

Description of Services Provided The Department of Museums provides high quality educational and cultural experiences in the arts, humanities and sciences through exhibitions, programs, events and the collections. The Department manages five museums; operates the Beazley Planetarium; oversees the preservation and restoration of the city’s monuments, operates three museum shops which help support museum operations; designs, fabricates, installs and operates the Winter Wonderland exhibit and programs; manages the collections of the museums and the objects on loan, as well as, manages the research library at the Portsmouth Naval Shipyard Museum. In addition, the Department provides SOL based programming for schools outside of Portsmouth, works collaboratively with a number of Hampton Roads organizations on programs and events such as Norfolk State University, Young Audiences of Virginia, the Virginia Zoo, PortsEvents, Beach Events, Tidewater Arts Outreach, and TCC Visual Arts Center. The Department offers a varied changing exhibition schedule at the Portsmouth Art & Cultural Center annually as well as two traveling exhibitions at the Children’s Museum of Virginia. The Museums’ missions are related to the achievement of the City Council’s overall priorities such as enriching the quality of life of all of our citizens by constantly striving to improve community quality and providing a wide range of cultural, recreational and healthy activities. Through the Naval Shipyard Museum and the Lightship Portsmouth Museum the department is able to interpret the city’s important military and maritime history and the contributions and sacrifices of our armed forces. The Department is committed to education and through its schedule of programs, activities and events provides numerous educational opportunities for the citizens of Hampton Roads and beyond. The Portsmouth Colored Community Library provides important exhibits and programs related to Portsmouth African American citizens during segregation.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,150,830 1,211,161 1,211,161 1,380,460 Benefits 347,527 375,039 375,039 431,993 Other Operating Expenses 520,308 499,301 499,301 537,289 Internal Service Charges 102,611 114,218 114,218 104,301 Net Budget 2,121,276 2,199,719 2,199,719 2,454,043 Total Budget 2,121,276 2,199,719 2,199,719 2,454,043

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,121,276 2,199,719 2,199,719 2,454,043 Total Funding 2,121,276 2,199,719 2,199,719 2,454,043

Fiscal Year 2019 11 - 4 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget

Parks, Recreation, and Cultural Museums Strategic Goals * To provide environmentally correct, properly documented and informative presentations of all collections-permanent and loaned-in accordance with the American Alliance of Museums’ standards. * To engage the visitors in learning by presenting educational and cultural programs that enrich their knowledge of the arts, science and history. * To create and offer quality permanent and changing exhibitions which support the educational and cultural mission of the Department of Museums. * To provide a friendly, safe and appealing environment that will create an informative and memorable experience for the visitors to the Portsmouth Museums. * To provide appropriate measures to ensure the safety and security of the people, collections, and facilities. * To provide an effective program for the care and long-term maintenance of the sites. * To be good stewards of the museums' resources and committed to public accountability and transparency. * To position the Portsmouth Museums as a destination of choice.

Outcomes and Accomplishments * Will continue our partnership with Young Audiences of Virginia to produce "Celebration of the Arts", with Ports Events on the First Friday concert series; Norfolk State University to produce the Nano Day; TCC Visual Arts Center on exhibits; the Portsmouth Library on Black History Month programs and Beach Events on the Annual Atlantic Coast Kite Festival. * Continue the member swaps with the Virginia Zoo. * Continue evaluation of our SOL based education programs. * Continue the Outdoor Sculpture exhibit, now in its 11th year at the Art and Cultural Center. * Continue our well attended Military Appreciation Day in celebration with Navy Region Mid-Atlantic Command. * Continue the expanded Special Day for Special Needs. * Established a partnership with Tidewater Arts Outreach and the Portsmouth Art and Cultural Center for art programs for individuals living in Senior Facilities. * Expanded planetarium programming. * Cultural Arts District was approved by City Council.

Fiscal Year 2019 11 - 5 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Public Library Business Unit Mission Statement It is the mission of the Portsmouth Public Library to provide free and equitable access to educational and cultural experiences by connecting people, enriching neighborhoods, and preserving history.

Our vision offers the citizens of Portsmouth a safe, accessible, attractive place conducive to lifelong learning, research, enlightenment, creativity and enjoyment.

Description of Services Provided Portsmouth Public Library has a knowledgeable, well-trained, courteous and highly qualified staff to serve and assist patrons in the use of library resources and technology. The Library provides the following core services that meet the needs and desires of our citizens: collections; early literacy initiatives; technology access; health literacy (through the Health & Wellness Information Center); local history & genealogy; reference; commons area & leisure services; and community referral, government information, and consumer information.

Serving our community with access to media in a variety of formats including print, audio, video, and electronic. The Library offers a comprehensive collection of materials; downloadable eBooks, audiobooks, and eMagazines; free programming for all ages; in addition to computers, Internet access, and Wi-Fi with four locations: Main Library, Churchland Branch Library, Cradock Branch Library, and Manor Branch Library.

Through the services provided, the department promotes key visions of our City Council in promoting a city that values its citizens through lifelong learning and education; celebrates our history and cultural diversity; and offers an avenue for economic opportunity.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,238,199 1,358,862 1,358,862 1,410,996 Benefits 379,919 418,059 418,059 461,732 Other Operating Expenses 363,278 373,731 373,731 373,731 Internal Service Charges 206,793 240,191 240,191 227,876 Net Budget 2,188,189 2,390,843 2,390,843 2,474,335 Total Budget 2,188,189 2,390,843 2,390,843 2,474,335

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,188,189 2,390,843 2,390,843 2,474,335 Total Funding 2,188,189 2,390,843 2,390,843 2,474,335

Strategic Goals GOAL I: Offer library facilities that meet or exceed the information needs and desires of all citizens.

GOAL II: Standardize the distribution of library technology throughout the library system and provide library users with state of-the-art electronic resources.

GOAL III: Provide a current, balanced, and culturally diverse collection of materials and information in various formats, periodically surveying patrons about their wants and needs.

GOAL IV: Offer a level of customer service that meets or exceeds the Library’s Customer Service Policy.

GOAL V: Provide programs to challenge the minds and imaginations of young people and adults and inspire them to develop the skills, passions, and interests that will help them succeed in school and the world of work.

GOAL VI: Effectively participate in the development of a successful community workforce through classes and programming.

Outcomes and Accomplishments The department had 287,682 visits; 143,721 reference transactions, circulated 233,239 items (checkouts), offered almost 49,000 Internet user sessions, and paid dozens of outreach visits to schools, the farmers' market, and other events. Fiscal Year 2019 11 - 6 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Public Library

The department will update its website this FY (anticipated go-live February 2018) which will provide improved access and ADA-compliance.

Portsmouth Health Department and Department of Libraries continue their partnership to improve the city’s health literacy through the Health & Wellness Information Center at the Main Library and online to improve the health of our city. Staff will continue serving on the committee for Healthy Portsmouth.

The department continues its partnership Opportunity, Inc.’s Career Access Network to assist teens and adults with information and resources to gain employment.

The department has increased STREAM (Science, Technology, Reading, Engineering, Arts, and Mathematics) programming for children and teens, creating a logo for marketing and increasing awareness of job opportunities in the sciences.

The Department of Libraries continues to partner with the Science Museum of Virginia and the Library of Virginia as a Science Resource Hub which serves our schools as well as neighboring libraries in the Tidewater region.

Staff either provided or supported programs in our libraries for almost 16,000 citizens of all ages in FY2017. Over 1,050 students participated in Summer Reading Program!

Departmental collaboration in Team 4 (Libraries, Museums, and Parks and Recreation) and Marketing has been strengthened in the past fiscal year with the production a new program guide released three times a year which highlight events between the team departments. Additionally, the Black History Month program of events between Museums and Libraries provided wonderful learning experiences that were free and open to the public and well-attended. This is a collaboration that will continue to teach more about Portsmouth’s past in the coming year.

Fiscal Year 2019 11 - 7 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget

Parks, Recreation, and Cultural Law Library Fund Business Unit Mission Statement To ensure that current and accurate legal resources are accessible to the general public, local business owners, members of the legal profession and the courts, for the research and practice of law.

Description of Services Provided The Law Library, located in the Main Library, maintains the City, State and Federal Code publications, along with specialized state resources which assist patrons with individual research of legal matters. The Law Library, funded through a state-mandated assessment by the circuit court, offers a small conference room, online resources, consumer law publications, and wireless access.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 22,329 31,026 31,026 31,026 Net Budget 22,329 31,026 31,026 31,026 Total Budget 22,329 31,026 31,026 31,026

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 405 Public Law Library Fund 22,329 31,026 31,026 31,026 Total Funding 22,329 31,026 31,026 31,026

Strategic Goals Strengthen ties to the local bar association.

To provide more access to these specialized resources to the patrons who need them.

Explore additional online resources to support the legal concerns of our citizens.

Outcomes and Accomplishments The Law Library is heavily used by citizens who need more information concerning city, state, and federal codes as well as a resource in support of small businesses and entrepreneurship. It also serves a an area for group study and community engagement.

Online services provided are: Westlaw (accessible in-house) and a dedicated law library resources page.

Fiscal Year 2019 11 - 8 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Golf Services Fund Business Unit Mission Statement We commit to provide an exceptional golf experience for golfers of all ability levels.

Description of Services Provided The Golf Fund provides overall policy management of the golf courses, tournament bookings, interpretation of golf rules for tournament players, monitoring of the food service contracts for all course operations, oversight of the maintenance, upkeep and improvements to both The Links at City Park and Bide-A-Wee Golf Course, and assures proper revenue collection and accountability.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 507,477 558,308 558,308 549,217 Benefits 197,272 173,654 173,654 197,514 Other Operating Expenses 1,006,453 875,641 875,641 893,358 Internal Service Charges 45,629 30,422 30,422 29,227 Debt Service 199,244 677,181 677,181 780,461 Capital Outlay 120,662 - - - Transfers 18,353 18,803 18,803 19,085 Net Budget 2,095,092 2,334,009 2,334,009 2,468,862 Total Budget 2,095,092 2,334,009 2,334,009 2,468,862

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 720 Golf Fund 2,095,092 2,334,009 2,334,009 2,468,862 Total Funding 2,095,092 2,334,009 2,334,009 2,468,862

Strategic Goals • Maintain the condition of the golf course at a 4 ½ star rating within the constraints of the approved budget. • Maintain an up-to-date email list of golfers to better communicate and market our golf tournaments and specials. • Continue to build our social media reach to better communicate and market our daily activity, tournaments and special events. • Increase the number of rounds played by providing excellent customer service at all times. • Obtain a modern point-of-sale operating system with strategic marketing components to create a larger more accurate customer database; obtain actionable data; implement proper inventory controls, improve customer service ultimately improving customer satisfaction and generating more revenue.

Outcomes and Accomplishments • Awarded a Player Development Grant from the Middle Atlantic Section of the PGA of America for a special week long golf camp/clinic introducing golf to less fortunate youth in Portsmouth. • Hosted a “Friday Night Mixer” every Friday night from mid-March through mid-September, averaging between 85 and 128 players. • Hosted 150+ golf group outings and tournaments ranging from 20 to 160 players. Many are fundraiser tournaments/events raising significant amounts of money for local charities, schools, churches, youth programs, athletic programs, etc. Charities raise hundreds of thousands of dollars each year through golf events. • Continued our successful Thursday Night Ladies Only Clinics to introduce the game to women in the community. Clinic attendance ranges from 3 or 4 ladies to nearly 20 weather permitting. These clinics run every Thursday evening beginning the end of March through September. This year we held three special Ladies Only Clinics on select Saturday mornings in the fall. These ladies return to both our golf facilities to practice and play throughout the year. • PGA Director Golf is on hand to offer high level of golf instruction to grow the game. These golfers of ALL abilities return to our facilities to practice and play ultimately spending additional dollars. • Continuing to offer the City and surrounding community fun “off-season” events resulting in additional revenue. These events include fun non-traditional tournaments such as our “Tough Day” Tournament in conjunction with Toys for Tots; “Par 3 Challenge” Tournament, “Easy Day” Tournament and the “4-Club” Tournament. This year we added two successful Range Parties where we invited citizens for a very fun driving range experience with music, unlimited range balls, contests, food & beverage and demo days where people could try out and be fitted for equipment by two different major golf equipment

Fiscal Year 2019 11 - 9 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget

Parks, Recreation, and Cultural Golf Services Fund companies. • Bide-A-Wee GC continues to serve as a centerpiece for the Victory Crossing/Newport Community development as well as the City of Portsmouth. • The PGA Director of Golf continues to initiate a successful email marketing campaign that regularly markets and communicates to a database of approximately 1,500 golfers; which continues to grow. He also actively maintains and promotes our social media campaign for our golf facilities on Facebook, Instagram and Twitter. Thousands of people in Portsmouth and throughout Hampton Roads are engaged through our golf social media sites. • The Bide-A-Wee Pavilion is second to none in the Hampton Roads region allowing our tournament groups a beautiful spacious are to gather before and after tournaments. The Pavilion is a great asset for hosting golf tournaments. • The Bide-A-Wee Pavilion is quickly becoming a popular space to host business meetings, parties, weddings and receptions. Saturdays throughout the spring, summer and fall are booking fast.

Fiscal Year 2019 11 - 10 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Parks, Recreation and Leisure Services - Administration Business Unit Mission Statement To contribute to a safe, friendly and prosperous City for all Portsmouth citizens by providing a variety of safe, fun and affordable recreational opportunities.

Description of Services Provided The Administrative Division is responsible for support of all operational divisions of the department. This includes overseeing the operating budget, accounts receivable, accounts payable, payroll, coordinating capital improvement projects, personnel management, grant administration and policy development and marketing of recreation programs and services. This Administration Division Business Unit also includes: * Full and part-time salaries for all Administrative and Recreation employees * Special events supported by the Department include: Movies at City Park, July 4th Fireworks, UMOJA, Memorial Day Parade, Grand Illumination Parade, Halloween Trunk or Treat, Holiday Music Fest, Children's Christmas Parade, and monthly events at the recreation centers. * Management for dozens of community parks and City Park * Paradise Creek Nature Park which offers a new ADA accessible Kayak Launch, Education Pavilion and Learning Lab. * Planning and design of more than a dozen playgrounds, skate parks and athletic amenities around the City. * Annual contributions to the Hoffler Creek Wildlife Foundation and the Portsmouth Invitational Tournament. * Oversight of the Virginia Cooperative Extension Services contract, which is a collaborative agreement between the City of Portsmouth and Virginia Tech to provide horticultural education programs; food, nutrition and health educational programs and 4-H/youth development programs.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 2,169,774 2,360,697 2,360,697 2,355,518 Allowances 10,032 10,800 10,800 10,800 Benefits 768,897 770,567 770,567 819,696 Other Operating Expenses 460,070 474,524 474,524 481,847 Internal Service Charges 406,519 338,406 338,406 321,251 Net Budget 3,815,292 3,954,994 3,954,994 3,989,112 Total Budget 3,815,292 3,954,994 3,954,994 3,989,112

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 3,815,292 3,954,994 3,954,994 3,989,112 Total Funding 3,815,292 3,954,994 3,954,994 3,989,112

Strategic Goals * To provide proactive leadership that partners with community user groups and community organizations to develop quality programs and amenities at all parks, facilities and open spaces. * To provide operational and fiscal oversight to the Department of Parks, Recreation and Leisure Services. * To seek out grant funding for youth, adult and senior recreation programs. * To enhance the quality of life of every Portsmouth citizen by providing the absolute best recreational experience through well-planned activities, engaged staff, and outstanding customer service.

Outcomes and Accomplishments Staff Development:

* Six full-time staff attended the Virginia Recreation & Park Society annual conference * Six staff completed the Management Conference Training produced by VRPS * Twenty staff completed the Summer Survival Training produced by VRPS * Recreation Superintendent facilitated CACFP (Child and Adult Care Food Program) training. * Conducted USDA Summer Food Service training for monitors * Conducted USDA Summer Food Service training for site leaders * Staff trainings available throughout the year included: Diversity, workplace etiquette, conflict management, mandated reporting, CPR and First Aid, and Bloodborne Pathogens.

Fiscal Year 2019 11 - 11 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Parks, Recreation and Leisure Services - Administration

Grants and Partnerships: * USDA Summer Food Service Program * CDBG (Community Development Block Grants)-Seniors Transportation, Mobile Kids Meals, Health & Wellness, and Youth Leadership Development * Partnered with Elizabeth River Project to open a canoe/kayak launch and outdoor learning classroom at Paradise Creek.

Awards/ Other Accomplishments: * Received the VRPS statewide award for: Best New Renovation (Parks, Playgrounds, Blueways, Greenways or Trails) for population 50,001 to under 100,000 - Paradise Creek Park Kayak Launch and Dominion Learning Lab * Opened the new fishing pier at City Park * Reduced Part-time staff costs from the previous year by 20% * Partnered with Portsmouth Police Department, Portsmouth Fire Department, Portsmouth Sheriff's Department, and the City's Marketing and Tourism Department to host the 1st Inaugural Trunk or Treat at the Portsmouth Pavilion - estimated 5000+ in attendance.

Fiscal Year 2019 11 - 12 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Parks, Recreation and Leisure Services - Parks Business Unit Mission Statement To enhance the appearance and livability of the city by providing opportunities for citizens and visitors to enjoy safe and attractive parks, playgrounds, athletic facilities, street and park trees, special events, school and public grounds, and gateway corridors. The Parks Division also provides comprehensive logistical support for special programs and events and enhances community quality and livability by the encouragement of programs to clean up and beautify neighborhoods and gateways throughout the city.

Description of Services Provided Core services for the Parks Division include mowing, highway mowing, tree care services and grounds care, landscape maintenance for athletic facilities, athletics and recreation maintenance, recreation and special event support, accounting and budget, and contract administration. Maintain and improve the city's four public cemeteries: Olive Branch, Oak Grove, Cedar Grove and Mr. Calvary, which includes regular grass cutting, tree pruning and grave repairs, etc.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries - 21,196 21,196 21,196 Other Operating Expenses 1,504,974 1,170,329 1,170,329 1,176,429 Internal Service Charges 606,706 63,339 63,339 63,102 Net Budget 2,111,680 1,254,864 1,254,864 1,260,727 Total Budget 2,111,680 1,254,864 1,254,864 1,260,727

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,111,680 1,254,864 1,254,864 1,260,727 Total Funding 2,111,680 1,254,864 1,254,864 1,260,727

Strategic Goals To maintain high quality parks, recreation amenities, athletic facilities and open space, as well as improve the appearance of public grounds and gateway corridors, and provide coordinated comprehensive and efficient logistical support for City-wide events. The Parks Division partners with the Engineering and Public Works Departments to implement innovative ways to protect trees and to reduce the number of live trees that need to be removed for infrastructure repairs.

Long term goals for the Parks Division include developing a balanced system of parks, recreation amenities, athletic facilities and open space to meet the needs of the community, as well as empowering and educating citizens to improve the quality and livability of the City of Portsmouth.

Maintain a minimum ten day cut cycle within each cemetery.

Add street trees in medians on major roadways with the partnership of public works to mitigate storm water run-off and increase the city of Portsmouth’s urban tree canopy.

Outcomes and Accomplishments Cleared the alleys in Port Norfolk

Transplanting the crepe myrtles out of the circle near city hall

Cleaned and remove the vegetation from the planters at the police building

Fiscal Year 2019 11 - 13 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Parks, Recreation and Leisure Services - Recreation Business Unit Mission Statement To provide well-balanced recreation opportunities in the Portsmouth community that contribute to the positive development of youth and families through involvement, partnership and collaboration with citizens and community organizations.

Description of Services Provided The Recreation Division is responsible for the operation and programming of six Recreation Centers, the Senior Station, City Park, two outdoor pools, Splash Park, local and neighborhood parks, and the Summer RAYS program. Recreation also coordinates programming at the city's numerous athletic fields. The division provides programs and activities in youth and adult athletics, aquatics, youth after-school programs, therapeutic recreation programs, senior citizens programs, special events and a variety of other activities for citizens of all ages.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries - 17,746 17,746 17,746 Benefits - 1,100 1,100 1,100 Other Operating Expenses 298,120 1,172,608 1,172,608 442,087 Internal Service Charges 738 335,858 335,858 271,021 Capital Outlay - 75,000 75,000 75,000 Net Budget 298,859 1,602,312 1,602,312 806,954 Total Budget 298,859 1,602,312 1,602,312 806,954

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 298,859 796,312 796,312 731,954 300 Capital Improvements Fund - 806,000 806,000 75,000 Total Funding 298,859 1,602,312 1,602,312 806,954 Strategic Goals The goals of the Recreation Division are to contribute to a safe and friendly city by providing recreational programs which promote learning, active lifestyles, health and fitness, and leisure pursuits; to establish partnerships with leisure agencies and to ensure the best utilization of fiscal resources in order to provide quality recreational opportunities to the citizens of Portsmouth; to research and pursue funding sources through foundations and grant organizations in order to provide broader leisure opportunities for the citizens of Portsmouth without direct cost

Outcomes and Accomplishments Partnered with the City of Portsmouth Police Department to implement the Nighthawk Basketball Program at several recreation center sites resulting in a decrease in criminal activity Hosted team football camp at the Sportsplex location - served over 250 youth athletes Increase participation for our annual Senior Sports Days program by 20% Provided swim lessons to over 400 children during our Summer RAYS program Completed repairs to Pokey Smokey II leading to 40% more revenue over original estimate for this attraction Implemented a free weekly Tai Chi class for Seniors at Port Norfolk Rec. Center Partnered with Healthy Portsmouth, the YMCA and Virginia Cooperative Extension to host our 1st inaugural Portsmouth Day of Play at City Park - over 500 in attendance

Fiscal Year 2019 11 - 14 Parks, Recreation, and Cultural City of Portsmouth Fiscal Year 2019 Proposed Budget Parks, Recreation, and Cultural Parks, Recreation and Leisure Service-Before & After Program Business Unit Mission Statement To provide convenient, high-quality and affordable before school and after school programs with well-supervised and enjoyable activities to ensure children's positive development.

Description of Services Provided The Before and After Program division contains expenses associated with the "6 to Six" before and after school programs at the elementary and pre-schools. The program is fee based and all expenses are covered by charges to the participants. The program provides activities before school from 6:00 a.m.to 9:00 a.m. and after school from 3:00 p.m. to 6:00 p.m. which include: Homework assistance and educational projects SOL and benchmark testing preparation/tutoring Participation in active games and contests Instruction of crafts and recreational activities Breakfast and after school snacks

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 421,662 449,968 449,968 449,968 Benefits 32,258 34,298 34,298 34,298 Other Operating Expenses 78,380 68,606 68,606 69,906 Net Budget 532,300 552,872 552,872 554,172 Total Budget 532,300 552,872 552,872 554,172

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 532,300 552,872 552,872 554,172 Total Funding 532,300 552,872 552,872 554,172

Strategic Goals To offer before and after school care for children at elementary schools, providing supervised care with tutoring and educational activities geared toward the state Standards of Learning (SOLS). To partner with the school system and parents to provide an environment of growth and development for our participants. To offer engaging, interactive and exciting activities that keep participants minds and bodies energized.

Outcomes and Accomplishments * Increase in students' test scores and overall averages * Successful implementation of our new online registration software - ActiveNet * Successfully adhered to the new standards put in place by VA Dept. of Social Services which include staff background checks and safety trainings (CPR, Bloodborne Pathogens, DSS specific training, Mandated Reporter Training). *

Fiscal Year 2019 11 - 15 Parks, Recreation, and Cultural

City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Business Center Index Organizational Chart 12 - 2

Business Center Summary 12 - 3

Permits and Inspections 12 - 4

Economic Development 12 - 7

Planning 12 - 8

Willett Hall 12 - 10

Community Planning and Development Program 12 - 11

New Port Community Development Authority 12 - 12

Neighborhood Advancement 12 - 13

Fiscal Year 2019 12 - 1 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Business Center Organizational Chart

Total Permanent Positions Positions = 52

Permits and Inspections Positions = 30

Economic Development Positions = 7

Planning Positions = 13

Willett Hall Positions = 2

Fiscal Year 2019 12 - 2 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Description of Services Provided This business center includes the departments of Economic Development, Permits and Inspections and City Planning, which address the city's overall development, marketing and planning needs. Services provided include the enforcement of the Commonwealth of Virginia's Building codes and assigned local regulations, coordination of new programs to promote new business development and the maintenance of existing businesses, and the provision of support for programs and activities related to the physical development and use of land in the city.

Also included in this section is Willett Hall, Community Development Block Grant, and HOME Partnership Programs.

Strategic Plan 

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed Community Planning and Development Program - 1,790,538 1,790,538 1,784,568 Economic Development 618,609 767,208 767,208 857,186 Neighborhood Advancement 6,154 - - - New Port Community Development Authority 127,646 1,019,903 1,019,903 1,019,903 Permits and Inspections 2,264,883 2,509,502 2,509,502 2,674,397 Planning 1,623,287 1,890,222 1,890,222 1,979,197 Willett Hall 278,488 347,156 347,156 347,156 Total Budget 4,919,066 8,324,529 8,324,529 8,662,407

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 4,512,932 5,166,932 5,166,932 5,510,780 435 Willett Hall Fund 278,488 347,156 347,156 347,156 630 New Port Community Development Authority 127,646 1,019,903 1,019,903 1,019,903 910 Community Development - 1,790,538 1,790,538 1,784,568 Total Funding 4,919,066 8,324,529 8,324,529 8,662,407

Fiscal Year 2019 12 - 3 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Permits and Inspections Business Unit Mission Statement Our mission is to administer and enforce the Virginia Uniform Statewide Building Code and its related laws and ordinances as mandated by state and local regulations. The Department will endeavor to provide services in a professional, competent, courteous, and timely manner, as well as provide efficient response to citizen concerns and requests for information. Our business is to enforce the code in a fair and equitable manner while providing for consumer protection, public safety, sustainable new construction, and preservation of the city’s neighborhoods and historic character. Through fair and equitable enforcement of the code, adhering to our core values of honesty, integrity, and competency, we will transform our neighborhoods and make Portsmouth the "City of Choice" in which to live, work, visit, and invest.

Description of Services Provided The Department of Permits & Inspections enforces the Virginia Uniform Statewide Building Code (USBC) as it relates to the construction, alterations, renovation, or the change of use of buildings. The department also enforces the Virginia Maintenance Code which was adopted by the City in an effort to sustain property values and minimum housing standards as discussed in the paragraph below. The Virginia Uniform Statewide Building Code and/or Code of Portsmouth mandates ALL services performed by the Department of Permits & Inspections. It is through these efforts that the Department is a first line of defense for public safety and ensures that newly constructed buildings are reasonably safe from structural failure, accidental fire and natural hazards and energy efficient. Services provided in the New Construction Division include plan review, permit issuance, inspections, and issuance of certificates of occupancy. The Department performs the following functions in accordance with the associated Uniform Statewide Building Code Sections: • Receives applications and determines permit applicant qualifications- Section 108, USBC. • Reviews construction documents- Section 109 USBC. • Issues permits- Section 110, USBC. • Performs inspections for compliance with USBC standards and local ordinances- Section 113, USBC. • Enforces Federal, State, and local floodplain regulations per Chapter 14.1, Code of Portsmouth • Issuance of Stop Work Orders-Section 114, USBC. • Issuance of Notices of Violation-Section 115, USBC. • Issuance of Certificates of Occupancy- Section 116, USBC, as well as other related activity, as set forth in the Code of Virginia.

The Environmental/Zoning Inspections Division enforces Part III of the USBC, referred to as the Virginia Maintenance Code, as well as pertinent local ordinances as set forth in the Code of Virginia and adopted by the City. This division performs inspection of all existing properties, owner-occupied or rental, to ensure that they meet the minimum code requirements and standards for structural safety, ventilation, heating, sanitation, protection from the elements, safety from fire, and other hazards to protect the health, safety and welfare of our citizens. Inspectors also respond to nuisance complaints such as inoperable motor vehicles, weeds and debris, enforce the Derelict Structures Ordinance, and Vacant Structures Ordinance. Inspectors also perform zoning investigations. Through this program, the division provides oversight of the City’s Historic Districts and Downtown Design Districts, citing owners who perform exterior alterations without proper approval and/or building permits. This division also enforces the sign ordinance. Properties illegally converted also come under the purview of this division for notification of violations of the City’s zoning code. This division is also the spearhead for damage assessment activities in accordance with the City’s Emergency Operations Plan after natural and manmade disasters. There are approximately 35,000 parcels in the city. The Environmental/Zoning Division has divided the city into 14 inspection districts with each containing approximately 2,500 parcels which the inspector attempts to view weekly.

• Receives applications for rental inspection program- Section 103.4 Virginia Maintenance Code; Chapter 17, Division 3 Code of Portsmouth • Issues Rental inspection requests- Section 103.4 Virginia Maintenance Code; Chapter 17, Division 3 Code of Portsmouth • Performs inspections for compliance with Virginia Maintenance Code standards and local ordinances- Section 104.5.3 • Issuance of Stop Work Orders-Section 114 of Va. USBC • Issuance of Notices of Violation-Section 105 Virginia Maintenance Code, various sections Code of Portsmouth • Investigates and declares Derelict Buildings per section 17-2 Code of Portsmouth • Monitors Vacant Buildings, Chapter 17, Article III Code of Portsmouth • Functions as the enforcement/investigative arm of the Zoning Ordinance, Chapter 40 of the Code of Portsmouth. • Investigates various Nuisance complaints and takes appropriate action as necessary per Chapter 23 of the Code of Portsmouth • Enhanced citizen engagement through various programs to include attending monthly civic league meetings, Operation R.E.S.E.T; Community Engagement Opportunity walks, and the Future of Cradock meetings.

Fiscal Year 2019 12 - 4 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Permits and Inspections FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 1,079,941 1,143,385 1,143,385 1,239,869 Benefits 386,463 405,369 405,369 453,073 Other Operating Expenses 399,976 416,735 416,735 466,603 Internal Service Charges 398,502 544,013 544,013 514,852 Net Budget 2,264,883 2,509,502 2,509,502 2,674,397 Total Budget 2,264,883 2,509,502 2,509,502 2,674,397

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 2,264,883 2,509,502 2,509,502 2,674,397 Total Funding 2,264,883 2,509,502 2,509,502 2,674,397

Outcomes and Accomplishments Permits Permits and Inspections is required by state law to issue permits and maintain records of projects in accordance with the Uniform Statewide Building Code. Provided are the number of permits issued since FY 2013:

FY 2013: 4,752 FY 2014: 5,073 FY 2015: 4,487 FY 2016: 4,588 FY 2017: 4,778 FY 2018: 1,611 as of Dec. 1

Plan Reviews Permits and Inspections is required by state law to review plans and construction documents on projects in accordance with the Uniform Statewide Building Code. Provided are the number of plans reviewed for which a fee was charged by fiscal year, since FY 2013:

FY 2013: 403 FY 2014: 523 FY 2015: 430 FY 2016: 660 FY 2017: 1,053 FY 2018: 405 as of Dec. 1:

Inspections Permits and Inspections is required by state law to perform inspections of new construction projects, alterations, and additions for compliance and in accordance with the Uniform Statewide Building Code. Provided are the number of inspections performed by fiscal year since FY 2013:

FY 2013: 9,693 FY 2014: 9,283 FY 2015: 10,069 FY 2016: 10,168 FY 2017: 10,658 FY 2018 3,786 as of Dec. 1:

New Construction Fee Revenue The City is allowed to charge a fee to defray the cost of code enforcement in accordance with Section 36-105 of the Code of Virginia. Provided are the fee revenue generated by fiscal year since FY 2013:

FY 2012: $624,049 FY 2013: $580,077 FY 2014: $656,164

Fiscal Year 2019 12 - 5 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Permits and Inspections FY 2015: $518,955 FY 2016: $567,694 FY 2017: $637,465 FY 2018: $235,000 as of Dec. 1

Value of Construction The value of construction for a project is a stepping stone to assessing business license fees, business taxes, and property taxes. Provided are the reported construction value of projects in this City by fiscal year since FY 2013:

FY 2013: $44,726,245 FY 2014: $88,896,978 FY 2015: $86,162,830 FY 2016: $53,062,455 FY 2017: $111,816,049 FY 2018: $34,413,892 as of Dec. 1

Fiscal Year 2019 12 - 6 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Economic Development Business Unit Mission Statement To foster an environment that creates a superior quality of life for Portsmouth’s residents, businesses, and corporate citizens through receptiveness and responsiveness to innovation, change and strategic movement within the changing landscape of our community, region and global economy.

Description of Services Provided The service of Economic Development and its overarching goal is to attract, retain, and expand high quality industry and business to create a stable, diverse tax base and economy; thereby, creating jobs and improving the standard of living for the citizens of Portsmouth. This is accomplished through effective implementation of our Economic Development Strategy.

The Department is the liaison to the Economic Development Authority (EDA) and Portsmouth Port & Industrial Commission (PPIC).

The Department serves as the administrator for the city's two state designated Enterprise Zones.

The Department has identified Strategic Growth Areas where economic development opportunities are their greatest. The Department has identified six targeted markets/industries which create the framework for its work. All activities (business outreach, workshop, marketing, advertising, trade show attendance, and staff training) are evaluated and implemented based on how closely they align with the Strategic Growth Areas and targeted markets/industries.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 301,428 344,443 344,443 402,992 Benefits 80,718 92,818 92,818 125,817 Other Operating Expenses 182,782 278,500 278,500 278,500 Internal Service Charges 53,681 51,447 51,447 49,877 Net Budget 618,609 767,208 767,208 857,186 Total Budget 618,609 767,208 767,208 857,186

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 618,609 767,208 767,208 857,186 Total Funding 618,609 767,208 767,208 857,186

Strategic Goals As noted by the vision principles listed within the parenthesis, each of the Department's strategic goals correspond to one or more of Council's current Vision Principles.

1) Business Retention and Recruitment (A Robust Economy) 2) Create a Business-Friendly Environment (A Robust Economy and Quality of Life) 3) Improve Infrastructure: (Quality of Life, Neighborhood and Sense of Community) 4) Talent Development and Recruitment: (A Robust Economy)

Outcomes and Accomplishments Accomplishments to date in FY18:

*Facilitated $30 million of private investment in the City. *Established Economic Development Strategy. *Evaluated and updated targeted markets/industries. *Administered the payment of four (4) grants totaling $47,743 through EDA's Local Incentive Program.

Fiscal Year 2019 12 - 7 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Planning Business Unit Mission Statement The Mission of the Planning Department is to engage with City of Portsmouth residents and stakeholders to envision and plan a highly desirable, resilient, and livable city and then to implement the vision and plan through the development and implementation of clearly articulated policies and regulations ultimately resulting in the wise and efficient use of City land and resources.

Description of Services Provided The Planning Department’s Mission is to engage City of Portsmouth residents to envision and plan a highly desirable and livable city and then to implement that vision through the wise use of land, resources, and related regulatory requirements with the ultimate goal of ensuring a high quality of life.

In pursuit of this mission, the Planning Department’s primary responsibilities center around seven (7) primary function areas:

• Comprehensive Planning • Current Planning • Transportation Planning • Environmental/Flood Protection Planning • Historic Preservation • Zoning Administration • Community Planning And Development (CDBG and HOME programs)

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 857,952 822,811 822,811 882,541 Benefits 233,816 224,456 224,456 257,599 Other Operating Expenses 408,633 690,000 690,000 690,000 Internal Service Charges 122,887 152,955 152,955 149,057 Net Budget 1,623,287 1,890,222 1,890,222 1,979,197 Total Budget 1,623,287 1,890,222 1,890,222 1,979,197

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 1,623,287 1,890,222 1,890,222 1,979,197 Total Funding 1,623,287 1,890,222 1,890,222 1,979,197

Strategic Goals The Planning Department strategic goals involve the management and maintenance of complicated and integrated land use policy and regulatory programs in a manner that meets all legal mandates and requirements, City Council’s Vision Principles, and promotes a high quality of life standard for Portsmouth citizens.

Outcomes and Accomplishments

Outcomes and Accomplishments during the past fiscal year include:

• Continued the update of the City’s Comprehensive Plan, now called “Build 1 Portsmouth”, including a robust public participation process to identify revised vision statements and strategies to achieve those visions. • Initiated the update of the Zoning Ordinance, through selecting outside consulting services and completing a first draft of an analysis of deficiencies with the State Code and identification of other issues and challenges with the Zoning Ordinance. • Participated with Chesapeake, HRPDC, and the Navy in initiating the Portsmouth/Chesapeake/ Navy Joint Land Use Study (JLUS) with federal funds. • Processed high profile Use Permit requests including Crawford House, Point at Greenwood, and Wendy’s on London Boulevard. • Amended through contractual services the Parking and Sign provisions of the Zoning Ordinance, and modified provisions for self-storage facilities. • Entered into contractual services to undertake an analysis of appropriate parking standards and requirements for the Uptown area of the City.

Fiscal Year 2019 12 - 8 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Planning • Processed and/or approved plans for development and redevelopment projects including Crawford House, Waffle House, a new Wendy’s on London, O’Reilys on Airline Blvd., Panda Express, and the proposed Portsmouth Sportsplex. • Completed in collaboration with Economic Development a market analysis of the downtown and uptown areas of the City.

Fiscal Year 2019 12 - 9 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Willett Hall Business Unit Mission Statement To enhance the quality of life for residents by providing quality arts and entertainment to the local community.

Description of Services Provided Willett Hall is a 1,924 seat auditorium that provides entertainment of all varieties for the enjoyment of the community at large. The staff is involved in ticket sales, promotion, event planning and coordination. This includes outside promotions or rentals and city produced events. Staff works closely with promoters, technical personnel, advisors, vendors, and concessionaires. The events serve to enhance the quality of life for Portsmouth residents and offer many performances that cater to a wide array of audiences.

Willett Hall also serves as the host venue to many nonprofit cultural arts organizations including Portsmouth Community Concerts.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Salaries 111,060 131,487 131,487 132,959 Benefits 15,491 26,121 26,121 27,311 Other Operating Expenses 144,438 181,694 181,694 180,021 Internal Service Charges 7,500 7,854 7,854 6,865 Net Budget 278,488 347,156 347,156 347,156 Total Budget 278,488 347,156 347,156 347,156

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 435 Willett Hall Fund 278,488 347,156 347,156 347,156 Total Funding 278,488 347,156 347,156 347,156

Strategic Goals * To attract quality entertainment that reaches a broad spectrum of entertainment interests. * To operate the venue in such a manner that revenues exceed expenditures. * To increase ticket sales in order to provide revenue to the city through admission taxes earned on ticket sales.

Outcomes and Accomplishments * Willett Hall has successfully served as a venue for entertainment in the Hampton Roads community.

Fiscal Year 2019 12 - 10 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Community Planning and Development Program Business Unit Mission Statement To provide approved city activities through the provision of funds per the Department of Housing and Urban Development (HUD).

Description of Services Provided * Community Development Block Grant (CDBG): A federal grant program designed to provide eligible metropolitan cities and urban counties (called "entitlement communities") with annual direct grants that can be used to revitalize nighborhoods, expand affordable housing and economic opportunities and/or improve community facilities and services, principally to benefit low and moderate income citizens. * HOME Investment Partnership Program (HOME): A federal grant program designed to provide funds to local governments and states for new construction, rehabilitation, acquisition of standard housing, assitance to homebuyers and tenant based rental assistance.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses - 1,790,538 1,790,538 1,784,568 Net Budget - 1,790,538 1,790,538 1,784,568 Total Budget - 1,790,538 1,790,538 1,784,568

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 910 Community Development - 1,790,538 1,790,538 1,784,568 Total Funding - 1,790,538 1,790,538 1,784,568

Fiscal Year 2019 12 - 11 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development New Port Community Development Authority Business Unit Mission Statement The New Port Community Development Authority (CDA) is a nonprofit political subdivision of the Commonwealth of Virginia within the boundaries of the City of Portsmouth. The New Port CDA was established by ordinance in 2005 for the purpose of providing public infrastructure improvements through special assessments on taxable properties within the CDA District. Financing of construction projects is not debt or other obligation of the city and does not constitute a pledge of faith and credit of the city, but is paid from special assessments levied by the CDA.

Description of Services Provided Construction of improvements within the Community Development Authority (CDA) District includes sidewalks, fire hydrants, street and pedestrian lighting, landscaping, signage, water, and sewer services. These services support residential and commercial growth to serve the citizens of the city, support a wide range of housing options, promote economic development and redevelopment, and generate additional and diverse tax revenues for the city.

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Other Operating Expenses 127,646 1,019,903 1,019,903 1,019,903 Net Budget 127,646 1,019,903 1,019,903 1,019,903 Total Budget 127,646 1,019,903 1,019,903 1,019,903

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 630 New Port Community Development Authority 127,646 1,019,903 1,019,903 1,019,903 Total Funding 127,646 1,019,903 1,019,903 1,019,903

Fiscal Year 2019 12 - 12 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Community and Economic Development Neighborhood Advancement

FY 2017 FY 2018 FY 2018 FY 2019 Expenditure Categories Actual Adopted Amended Proposed Benefits 6,154 - - - Net Budget 6,154 - - - Total Budget 6,154 - - -

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 100 General Fund 6,154 - - - Total Funding 6,154 - - -

Fiscal Year 2019 12 - 13 Community and Economic Development City of Portsmouth Fiscal Year 2019 Proposed Budget Education Business Center Index Business Center Summary 13 - 2

Public Education 13 - 3

Fiscal Year 2019 13 - 1 Education

City of Portsmouth Fiscal Year 2019 Proposed Budget Education Business Center Vision All students will demonstrate knowledge, skills, character and civic responsibility. This will enable them to shape their own demands.

Mission Statement For all students, the Portsmouth Public School mission is to provide a quality education. To this end Portsmouth Public Schools will ensure:

* An effective instructional program * A safe and orderly environment * An atmosphere conductive to learning * A motivated, committed and skilled staff

FY 2017 FY 2018 FY 2018 FY 2019 Business Units Actual Adopted Amended Proposed Public Education - 192,985,789 192,985,789 193,290,217 Total Budget - 192,985,789 192,985,789 193,290,217

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 900 Portsmouth City Public Schools - 192,985,789 192,985,789 193,290,217 Total Funding - 192,985,789 192,985,789 193,290,217

Fiscal Year 2019 13 - 2 Education

Education Public Education Business Unit Mission Statement The mission of the Portsmouth Public Schools is to educate all students to meet high academic standards and to prepare all students for citizenship.

Description of Services Provided This budget includes an appropriation of $52.7 million for operations and $7.8 million for CIP/debt service infrastructure projects for fiscal year 2019. Included within the $52.7 million local share, is funding for nine school resource officers.

The detail of the School's Program Categorical funding is detailed on page 18-88 of the Appendix. Expenditure Categories Actual Adopted Amended Proposed School General Fund FY 2017 - 144,303,313FY 2018 144,303,313FY 2018 145,327,289FY 2019 School Grant Fund - 18,867,500 18,867,500 18,089,580 School Food Services Fund - 8,618,790 8,618,790 8,901,727 School Risk Mgmt Fund - 19,700,000 19,700,000 19,636,800 School Textbook Fund - 1,496,186 1,496,186 1,334,821 Net Budget - 192,985,789 192,985,789 193,290,217 Total Budget - 192,985,789 192,985,789 193,290,217

FY 2017 FY 2018 FY 2018 FY 2019 Funding Sources Actual Adopted Amended Proposed 900 Portsmouth City Public Schools - 192,985,789 192,985,789 193,290,217 Total Funding - 192,985,789 192,985,789 193,290,217

Strategic Goals School Board Goals:

* The primary purpose of all disciplines is for students to apply knowledge, facts, concepts and skills in new situations. * All schools will promote an environment conducive to learning in which all members of the school community practice the system's established policies. * Individual schools will operate in feeder patterns that provide consistent, comprehensive opportunities and early intervention strategies for students to acquire the knowledge and demonstrate sound physical, mental and emotional health. * Curriculum development and implementation, including staff development will be a dynamic process which supports student learning. A primary focus will be on reading, math, written and oral communication, science and social studies. * Schools will welcome and encourage involvement of parents, community members and businesses that directly support our educational goals. Working together, we will insure that all students develop the skills and abilities to be contributing members of the community.

Fiscal Year 2019 13 - 3 Education

City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Business Center Index Business Center Summary 14 - 2

CIP Project Index 14 - 4

CIP Appropriations Plan Summary 14 - 8

Sewer 14 - 9

Water 14 - 14

Drainage and Street Improvements 14 - 26

Education 14 - 53

Industrial and Economic Development 14 - 66

Leisure Services 14 - 70

Municipal Facilities 14 - 75

Parking Authority CIP 14 - 115

Fleet Management 14 - 117

Fiscal Year 2019 14 - 1 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Mission Statement The Capital Improvement Program will strive to be reflective of efforts to manage competing capital needs while protecting the lasting financial sustainability of the City.

Description of Services Provided The Capital Improvement Program (CIP) is a five-year plan that addresses ongoing City infrastructure needs through replenishment and replacement projects. The CIP's first year, the capital budget, is the only appropriated year and subsequent years provide a plan for addressing future infrastructure needs with projected expenditures and resources.

The CIP is programmed in nine specific program areas:

• Sewer – Through the Public Utilities Enterprise Fund, projects are funded for the sewer system replacement and renovation.

• Water – Through the Public Utilities Enterprise Fund, projects are funded for the water system replacement and renovation. The City's water system is aging and requires ongoing repair and rehabilitation in order to secure the City's water supply.

• Drainage and Street Improvements – Through the Stormwater Fund and the Virginia Department of Transportation funding, there are a number of infrastructure improvement projects in this program grouping.

• Education – This program area is comprised of projects that are specifically school related. These include school building replacement and facility repairs. Funding for these projects comes from the City’s local revenue, state lottery proceeds, and Virginia Public School Authority construction funds.

• Industrial and Economic Development – This area represents those projects providing for the community’s economic vitality. These projects include gateways, pedestrian paths, neighborhood projects, and economic development support.

• Leisure Services – This program area is comprised of projects related to quality of life projects. These projects will improve the physical appearance of structures within the City’s neighborhoods and improve recreational facilities throughout the City.

• Municipal Facilities – As the municipal facilities continue to age and maintenance becomes expensive, there is an existing facility need for replacement and refurbishment particularly the City's courts facility. This funding also includes projects to meet the changing dynamics of residential and commercial densities and also new facilities.

• Parking Authority CIP - This area represents projects providing replacement and renovations of City Parking Garages.

• Fleet Management- This area represents maintenance and replacement of the City's vehicle fleet. Currently there are no projects planned.

Strategic Plan Prioritization of the City's capital needs is essential in the development of the City's capital improvement program (CIP). The City created the CIP Development Team in order to review and analyze existing and future capital projects as well as potential funding strategies and options which must align with City Council's prioritization and the City's vision. This team utilizes benchmarked evaluation criteria to prioritize and recommend the capital budget and 5-year CIP.

The following ten criteria are considered when staff evaluates capital projects:

Quality of Service: Measures the extent a project affects the quality of a service. Quality of a service is defined as the efficiency and effectiveness of that service. A project must demonstrate the degree it positively affects the service’s efficiency and effectiveness. A project demonstrating a high degree of impact on efficiency and effectiveness, i.e. the overall quality of the service, is awarded a high evaluation score.

Consistency with Comprehensive Plan and City Council Vision: Measures the extent a project is aligned with the Comprehensive Plan and City Council Vision. A project demonstrating its ability to address components of the Comprehensive plan, specifically the plan’s Action Initiatives and Governance Policies on Fiscal Strength, is awarded a high evaluation score.

Availability of Alternative Financing Sources: Measures the extent a project is financed through non-city funding sources. Non-city funding sources include, but are not limited to, private investment, and federal, state or local grants. A project demonstrating ability to generate a larger percentage of non-city project cost funding is awarded a higher evaluation score.

Mandates or Other Legal Requirements: Measures the extent in which the City is legally bound in allocating resources to implement a project. Evaluation scores are based upon a project’s supporting legal documentation. A project legally bound, e.g. federal, state and local mandate, is awarded a high evaluation score. Ratified contractual agreements with escape clauses are

Fiscal Year 2019 14 - 2 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements awarded a score of 4 and contractual agreements without an escape clause are awarded a score of 5.

Documented Community Environmental Quality (External): Measures the extent a project positively affects the City’s external environmental quality. Supporting documentation must accompany a project’s claim. A project demonstrating a direct positive external environmental improvement is awarded a high evaluation score.

Extent of Impact: Measures the number of affected citizens by the project. A project demonstrating ability to impact a large percentage of the population is awarded a high evaluation score.

Project Readiness: Measures the extent a project is capable of moving beyond the planning stage; ability of project to proceed (i.e. acquiring appropriate approvals, financing and land acquisitions). A project demonstrating its ability to proceed forward, i.e. resolve any or all obstacles to implementation, is awarded a high evaluation score.

Operational Budget Impact: Measures the extent a project impacts current programs and services as well as the City’s operating budget flexibility. Evaluation scores are based upon the project’s ability to minimize operational budget impact and generate City revenue. A project demonstrating its ability to positively impact the operational budget, through the generation of significant City revenue, is awarded a high evaluation score. Significant revenue is defined as greater than or equal to 10% of the project cost.

Health and Safety (Internal): Measures the extent a project provides increased user health and or safety. Evaluation scores are based upon whether the project maintains current health and safety standards, whether the project alleviates some actual health and or safety issue, or whether the health and or safety issue is urgent and needs immediate attention. A project demonstrating its ability to address actual and urgent safety and or health issues is awarded a high evaluation score.

Project Linkage: Measures the extent a project is related or linked to other CIP projects. Evaluation scores are based upon the degree and extent of impact the project has on other CIP projects (i.e. whether the project compliments or is essential to other CIP projects, and whether the project impacts one or more CIP projects). A project demonstrating its essential nature for the completion of multiple CIP projects is awarded a high evaluation score.

Fiscal Year 2019 14 - 3 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer Project # Project Title Page # 19207 Misc Improvements - Sewer Pump Stations 14 - 10 19507 Sanitary Sewer Overflow Elimination Program 14 - 11 19307 Sewer Cave-in Repair 14 - 12 19007 Suction Well Rehabilitation 14 - 13

Water Project # Project Title Page # 21907 Downtown Master Utility Replacement Program 14 - 15 20007 Infrastructure Improvements 14 - 16 20010 Lake Cahoon Raw Water Pump Station and Pipeline 14 - 17 23007 Lake Kilby Replacement Filters 1-10 14 - 18 22007 Low Pressure Transmission Mains 14 - 19 20407 Meter Replacement Program 14 - 20 20707 Miscellaneous Water Work 14 - 21 23009 MUNIS Software Upgrade 14 - 22 20207 Replacement of Water Plant Equipment 14 - 23 200 SCADA Upgrades 14 - 24 23008 Water Tank Rehabilitation 14 - 25

Drainage and Street Improvements Project # Project Title Page # 11907 ADA Compliance-Curb Cuts 14 - 28 10018 Ballard Avenue - Hyman Street Improvements 14 - 29 18607 Benchmark Monumentation Grid 14 - 30 11607 Bridge Repairs 14 - 31 10118 Burtons Point Road Reconstruction 14 - 32 10009 Churchland Bridge 14 - 33 10218 Churchland Bridge Bike-Ped Enhancements 14 - 34 10117 Citywide Systematic FYA Improvements 14 - 35 10318 CMAQ Signal Timing Phase 4 14 - 36 10307 Drainage Facilities Repair and Lake Management 14 - 37 12707 Dredging of Lakes/Ponds 14 - 38 184 Effingham Street Improvements at Portsmouth Naval Medical Center 14 - 39 10418 High Street and Crawford Street Improvements 14 - 40 10017 Intersection Imp at Court St @Bart St/Pavillion Dr 14 - 41 13007 Midtown Corridor 14 - 42 10518 Neighborhood Roadway and Drainage 14 - 43 10217 Primrose/Hatton Street 14 - 44 10618 Signal System Upgrades Phase V 14 - 45

Fiscal Year 2019 14 - 4 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project # Project Title Page # 10417 Systematic Replacement of Non-MUTCD Compliant Signs 14 - 46 11312 Traffic Inventory 14 - 47 11307 Traffic Signal Improvements 14 - 48 201 Twin Pine Road Widening from Swannanoa to Hedgerow 14 - 49 10015 Victory Blvd/Paradise Cr Bridge Replacement 14 - 50 10209 VSMP Permit Compliance 14 - 51 10718 Westhaven Bicycle Improvements 14 - 52

Education Project # Project Title Page # 90017 Brighton ES Roof Replacement 14 - 54 90018 Churchland Academy Parking Lot 14 - 55 90015 Churchland High HVAC 14 - 56 90118 Churchland HS Stage/Sound/Lighting Renovation 14 - 57 90218 Hodges Manor ES Roof Top Unit Replacement 14 - 58 90217 IRC Data Center HVAC and UPS Project 14 - 59 90417 MT Hermon Preschool Roof Replacement 14 - 60 208 Mt. Hermon Bus Loop Upgrades 14 - 61 210 New Middle School 14 - 62 23713 School Bus Fleet Replacement 14 - 63 90515 Woodrow Wilson High School Roof 14 - 64 90318 Woodrow Wilson HS HVAC Cooling Tower Replacement 14 - 65

Industrial and Economic Development Project # Project Title Page # 196 City Gateways and Corridors 14 - 67 14018 Demolition of Buildings for Economic Development 14 - 68 10317 Lincoln Park Redevelopment 14 - 69

Leisure Services Project # Project Title Page # 15107 Cavalier Manor Athletic Complex 14 - 71 168 Dog Parks 14 - 72 15007 Outdoor Recreation Facility Repair / Replacement 14 - 73 14015 Recreation Center Maintenance 14 - 74

Fiscal Year 2019 14 - 5 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project # Project Title Page # 16808 1846 Courthouse Facility Upgrades 14 - 77 14415 801 Water Street 14 - 78 16907 ADA Compliance-Municipal Facilities 14 - 79 14118 Cedar Grove Cemetery 14 - 80 161 Children's Museum Staff Elevator Replacement 14 - 81 23018 City Fiber Network 14 - 82 157 City Hall Plumbing System Replacement 14 - 83 175 Department of Social Services HVAC Replacement 14 - 84 14215 Department of Social Services Roof Replacement 14 - 85 15016 DSS Building 14 - 86 23118 DSS Document Management System 14 - 87 23218 DSS Security Monitoring System 14 - 88 14017 Effingham Fire Station Repairs 14 - 89 23318 Election System Software (ES&S) & Equipment 14 - 90 14218 Facility assessments and preliminary engineering 14 - 91 166 Fuel Stations Reconstruction 14 - 92 18507 Harbor Center Pavilion-Facility Upgrades 14 - 93 16707 HazMat Program 14 - 94 202 Hurricane Shelter Assessment 14 - 95 14318 IT Security Audit 14 - 96 195 Miscellaneous Buildings for Parks and Recreation 14 - 97 171 Municipal Access Control 14 - 98 170 Municipal Security Cameras (Various) 14 - 99 23418 Permitting System Replacement 14 - 100 14418 Portside Festival Site 14 - 101 14518 Public Safety Facilities Master Plan 14 - 102 23512 Public Safety New Radio System 14 - 103 14618 Public Utilities Operations Facility Upgrades 14 - 104 17207 Renovations to Various Buildings 14 - 105 17407 Repair of Seawall 14 - 106 16807 Replacement of HVAC 14 - 107 23517 Revenue System-Treasurer/Commissioner of Revenue 14 - 108 16507 Roof Replacement 14 - 109 18307 Seawall Replacement 14 - 110 193 Sportsplex Buildings 14 - 111 15316 Truxtun Fire Station 14 - 112 15416 Waste Management Building 14 - 113 207 Water Treatment Plant Building Assessment and Repairs 14 - 114

Fiscal Year 2019 14 - 6 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Parking Authority CIP Project # Project Title Page # 17107 Parking Garage Repairs 14 - 116

Fleet Management Project # Project Title Page # 23712 City Garage Fleet 14 - 118 23618 Command /E911 back-up replacement vehicle for critical incidents 14 - 119 23718 SWAT Team Delivery and Equipment Truck 14 - 120 138 Upgrading of existing City fuel stations 14 - 121

Fiscal Year 2019 14 - 7 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Appropriations Plan Summary Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP Project Categories To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Sewer 64,636,168 14,500,000 16,700,000 18,700,000 12,700,000 8,700,000 71,300,000 135,936,168 Water 195,753,028 41,650,000 17,350,000 27,850,000 11,850,000 11,850,000 110,550,000 306,303,028 Drainage and Street Improvements 106,327,207 14,635,375 11,510,375 8,860,375 6,360,375 6,360,375 47,726,875 154,054,082 Education 14,074,107 7,800,000 18,500,000 18,500,000 1,000,000 1,000,000 46,800,000 60,874,107 Industrial and Economic 700,000 300,000 300,000 200,000 200,000 200,000 1,200,000 1,900,000 Development Leisure Services 4,955,598 365,000 365,000 290,000 290,000 290,000 1,600,000 6,555,598 Municipal Facilities 63,577,653 12,239,687 9,990,000 1,610,000 1,510,000 1,410,000 26,759,687 90,337,340 Parking Authority CIP 3,021,271 250,000 - - - - 250,000 3,271,271 Fleet Management 9,607,699 3,450,000 - - - - 3,450,000 13,057,699 Total Project Cost 462,652,731 95,190,062 74,715,375 76,010,375 33,910,375 29,810,375 309,636,562 772,289,293

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP Means of Financing To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Education Bonds-QZAB 973,000 ------973,000 Future Bond Issuance 50,592,512 17,925,000 25,655,000 18,775,000 - - 62,355,000 112,947,512 General Obligation Bonds 39,646,927 3,189,844 175,000 - - - 3,364,844 43,011,771 General Obligation Notes 298,767 ------298,767 Harbor Center Pavilion Ticket Sales 468,571 35,000 35,000 35,000 35,000 35,000 175,000 643,571 Other - Federal Funding 2,388,450 ------2,388,450 Project Closeouts-Contingency 2,000,000 ------2,000,000 Public Utilities Revenue Bonds 195,372,815 55,900,000 34,300,000 46,800,000 24,700,000 20,700,000 182,400,000 377,772,815 Sale of Property 150,000 ------150,000 Sale of Timber 350,000 ------350,000 State Funding-Grants - 75,000 37,500 37,500 37,500 37,500 225,000 225,000 State Funding-VDOT 28,187,205 4,150,000 2,925,000 1,275,000 - - 8,350,000 36,537,205 State-Other Categorical Aid 137,600 57,000 89,000 57,000 32,000 32,000 267,000 404,600 Transfer From Garage Fund 983,908 ------983,908 Transfer from General Fund 23,260,892 4,668,000 5,498,500 3,030,500 3,005,500 2,905,500 19,108,000 42,368,892 Transfer from Information Technology - 1,389,843 - - - - 1,389,843 1,389,843 Transfer from Parking Authority 750,000 ------750,000 Operating Transfer from Public Utilities Fund 64,139,581 900,000 - - - - 900,000 65,039,581 Transfer from Stormwater Fund 52,752,503 6,100,375 6,000,375 6,000,375 6,100,375 6,100,375 30,301,875 83,054,378 Transfer from Waste Mgmt Fund to 200,000 800,000 - - - - 800,000 1,000,000 CIP Total Funding 462,652,731 95,190,062 74,715,375 76,010,375 33,910,375 29,810,375 309,636,562 772,289,293

Fiscal Year 2019 14 - 8 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title Misc Improvements - Sewer Pump 20,826,016 3,000,000 1,000,000 2,000,000 2,000,000 2,000,000 10,000,000 30,826,016 Stations Sanitary Sewer Overflow Elimination 25,957,100 9,500,000 5,000,000 15,000,000 5,000,000 5,000,000 39,500,000 65,457,100 Program Sewer Cave-in Repair 9,334,762 - 700,000 700,000 700,000 700,000 2,800,000 12,134,762 Suction Well Rehabilitation 8,518,290 2,000,000 10,000,000 1,000,000 5,000,000 1,000,000 19,000,000 27,518,290 Total Project Cost 64,636,168 14,500,000 16,700,000 18,700,000 12,700,000 8,700,000 71,300,000 135,936,168

Debt Funding Public Utilities Revenue Bonds 41,605,517 14,500,000 16,700,000 18,700,000 12,700,000 8,700,000 71,300,000 112,905,517 Other Funding Sale of Timber 230,000 ------230,000 Transfers Transfer from Public Utilities Fund 22,800,651 ------22,800,651 Total Funding 64,636,168 14,500,000 16,700,000 18,700,000 12,700,000 8,700,000 71,300,000 135,936,168

Fiscal Year 2019 14 - 9 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer Project: 19207 Title:Misc Improvements - Sewer Pump Stations Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision District: LOS/Concurrency: N/A Project Need: N/A Location: Undefined Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 30,826,016 20,826,016 3,000,000 1,000,000 2,000,000 2,000,000 2,000,000 0 Description and Scope The Department of Public Utilities is responsible for the operation and maintenance of 65 sewer pump stations. The earliest of which date back to the 1940's. The project funds are for the routine rehabilitation of the sanitary sewer pump stations by contract labor. Since 2011, thirteen (13) pump stations have been rehabilitated and four (4) are currently under construction and 5 planned for design/construction in FY19 Rationale Failure of the sanitary sewer system disrupts service to customers, causes overflows which create public health and environmental problems, and cause liability issues from possible damage to other city assets or private property. Funding Strategy This is an ongoing project necessary for the proper operation of the system and to limit failures due to age and deterioration. Operating Budget Impacts This project will lower asset age, provide for reliable system operations, and reduce the potential of sewer overflow. Proposed Projects Include: Blane Street Cherokee Brandon Square Hunters Point Afton Parkway

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/23 30,826,016

Total Budgetary Cost Estimate: 30,826,016 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 19,662,500 Transfer from Public Utilities Fund 11,163,516

Total Programmed Funding: 30,826,016 Future Funding Requirements: 0

Fiscal Year 2019 14 - 10 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer Project: 19507 Title:Sanitary Sewer Overflow Elimination Program Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 65,457,100 25,957,100 9,500,000 5,000,000 15,000,000 5,000,000 5,000,000 0 Description and Scope The objective of this program is to markedly reduce the overflows of sewage caused by the infiltration or inflow of ground or rain water into Portsmouth's sanitary sewer system as required by the Federal Clean Water Act and under the conditions of a consent order negotiated by the Hampton Roads localities with the State Department of Environmental Quality. This project provides for the replacement and/or rehabilitation of major segments of the failing sewage system Rationale This project is a result of a consent order with the State Department of Environmental Quality. The capacity of wastewater components such as mains and pump stations is finite. Infiltration and inflow of ground or rain water takes up the capacity of these components reserved for wastewater, and can cause sewage overflow. This can result in increased maintenance and capacity costs to customers, and poses a potential health risk to the public. Funding Strategy In February 2014, City Council approved a Memorandum of Agreement with the Hampton Roads Sanitation District (HRSD) whereby HRSD will be responsible for capacity and wet weather improvements necessary to comply with the consent order. However, Portsmouth must continue to spend capital dollars to address maintenance, operation, and management responsibilties as part of the consent order. Operating Budget Impacts Project will ultimately reduce the annual maintenance requirements, provide for reliable operations and reduce the potential for sanitary sewage overflows. Potential Projects Include: Avondale Basin 13 (Loxley, South Fairview Heights) Craddock Pinner's Point

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/21 1,850,000 Design 07/06 - 06/21 3,390,000 Construction 07/08 - 06/23 60,217,100

Total Budgetary Cost Estimate: 65,457,100 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 57,819,965 Transfer from Public Utilities Fund 7,637,135

Total Programmed Funding: 65,457,100 Future Funding Requirements: 0

Fiscal Year 2019 14 - 11 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer Project: 19307 Title:Sewer Cave-in Repair Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 12,134,762 9,334,762 0 700,000 700,000 700,000 700,000 0 Description and Scope The Department of Public Utilities is responsible for the operation & maintenance of approximately 436 miles of sewer mains, manholes, force mains, valves, sewer laterals and other sewage collection components. The majority of Portsmouth’s sewage system is at the end of its useful engineering life. This project provides for the prompt replacement and or rehabilitation of minor segments of the failing sewage system, using outside contractors. Rationale Sanitary sewer failures disrupt service to customers, cause overflows which create public health and environmental problems. In addition, the terms of the current consent order negotiated by the Hampton Roads localities with DEQ required the implementation of a "find and fix" program. Funding Strategy This is an on-going project that is necessary for the proper operation of the system due to failures caused by age and deterioration. Operating Budget Impacts Project will reduce the annual maintenance requirements, provide for reliable operations and reduce the potential for sanitary sewage overflows.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/06 - 06/23 12,134,762

Total Budgetary Cost Estimate: 12,134,762 Means of Financing Funding Source Amount Sale of Timber 230,000 Public Utilities Revenue Bonds 9,404,762 Transfer from Public Utilities Fund 2,500,000

Total Programmed Funding: 12,134,762 Future Funding Requirements: 0

Fiscal Year 2019 14 - 12 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Sewer Project: 19007 Title:Suction Well Rehabilitation Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Undefined Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 27,518,290 8,518,290 2,000,000 10,000,000 1,000,000 5,000,000 1,000,000 0 Description and Scope The Department of Public Utilities is responsible for the operation & maintenance of an extensive wastewater collection system, of which 72% is at the end of its useful engineering life. Included in the wastewater collection system is 10 miles of vacuum sewer piping, which serve the older Downtown, Midtown, Westhaven and Glenshellah portions of the city. This project provides for replacement and/or rehabilitation of the vacuum sewer piping. Rationale •The vacuum sewer system ranges in age from 65 to 90 years old and exposure to a harsh wastewater environment has caused extensive deterioration of this system.

•Planned, phased expenditures are necessary to maintain this system’s operation and prevent failure which could have both public health and environmental consequences. Funding Strategy This is an on-going project that will continue until the vacuum lines have been rehabilitated and/or replaced. A Master Plan Study to set the range of rehabilitation costs and priorities was completed in FY ’03-‘04. Rehabilitation of the system suction wells has been completed. Future funding will begin phased replacement of the vacuum lines. Operating Budget Impacts Project will reduce the annual maintenance requirements, provide for reliable operations and reduce the potential for sanitary sewage overflows. Proposed Projects Include: Race Street Douglas Ave Hartford

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/06 - 06/23 27,518,290

Total Budgetary Cost Estimate: 27,518,290 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 26,018,290 Transfer from Public Utilities Fund 1,500,000

Total Programmed Funding: 27,518,290 Future Funding Requirements: 0

Fiscal Year 2019 14 - 13 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title Downtown Master Utility 40,900,000 - 1,500,000 15,000,000 - - 16,500,000 57,400,000 Replacement Program Infrastructure Improvements 51,769,500 4,500,000 1,000,000 2,000,000 2,000,000 2,000,000 11,500,000 63,269,500 Lake Cahoon Raw Water Pump 800,000 - 2,000,000 2,000,000 2,000,000 2,000,000 8,000,000 8,800,000 Station and Pipeline Lake Kilby Replacement Filters 1-10 48,600,000 ------48,600,000 Low Pressure Transmission Mains 18,250,000 30,000,000 5,000,000 5,000,000 5,000,000 5,000,000 50,000,000 68,250,000 Meter Replacement Program 12,999,999 2,000,000 1,000,000 1,000,000 - - 4,000,000 16,999,999 Miscellaneous Water Work 5,985,616 1,500,000 2,100,000 2,100,000 2,100,000 2,100,000 9,900,000 15,885,616 MUNIS Software Upgrade 304,000 400,000 - - - - 400,000 704,000 Replacement of Water Plant 9,643,913 750,000 750,000 750,000 750,000 750,000 3,750,000 13,393,913 Equipment SCADA Upgrades - 500,000 - - - - 500,000 500,000 Water Tank Rehabilitation 6,500,000 2,000,000 4,000,000 - - - 6,000,000 12,500,000 Total Project Cost 195,753,028 41,650,000 17,350,000 27,850,000 11,850,000 11,850,000 110,550,000 306,303,028

Debt Funding Public Utilities Revenue Bonds 153,767,298 41,250,000 17,350,000 27,850,000 11,850,000 11,850,000 110,150,000 263,917,298 Other Funding Other - Federal Funding 626,800 ------626,800 Sale of Timber 120,000 ------120,000 Other Funding Funding 746,800 ------746,800 Transfers Transfer from Public Utilities Fund 41,238,930 400,000 - - - - 400,000 41,638,930 Total Funding 195,753,028 41,650,000 17,350,000 27,850,000 11,850,000 11,850,000 110,550,000 306,303,028

Fiscal Year 2019 - 1414 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 21907 Title:Downtown Master Utility Replacement Program Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Robust P.E. District: LOS/Concurrency: N/A Project Need: N/A Location: Downtown Portsmouth Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 57,400,000 40,900,000 0 1,500,000 15,000,000 0 0 0 Description and Scope The Downtown Area contains some of Portsmouth oldest water and wastewater system components. Replacement of aged and inadequate water distribution and wastewater collection and conveyance systems in the Downtown Area are required to support the redevelopment of this critical area as envisioned by the Downtown Strategic Plan prepared by Urban Design Associates. Expected limits of the area are the Elizabeth River on the east, Crawford Parkway on the north, Chestnut Street/Fort Lane on the west, and I-264 on the south. Rationale The average age of these water and wastewater components is 100 years, well beyond their useful life. In order to adequately support the proposed redevelopment, replacement of these components is critical. Funding Strategy Phasing of this project will be tied to the redevelopment phases outlined in the Downtown Strategic Plan. The first section of the project is completed and the second phase began construction in Spring 2017. At the appropriate time during construction, design of the next section will begin and follow a similar pattern until the entire master plan is implemented. Additional appropriation is not needed until FY2020. Operating Budget Impacts This project will reduce the possibility of major water and sewer system failures in the Downtown area, decreasing maintenance requirements as more piping is replaced.

Project Map Schedule of Activities Project Activities From - To Amount Design 07/06 - 06/19 6,815,000 Construction 07/06 - 06/21 50,585,000

Total Budgetary Cost Estimate: 57,400,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 47,400,000 Transfer from Public Utilities Fund 10,000,000

Total Programmed Funding: 57,400,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 15 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 20007 Title:Infrastructure Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 63,269,500 51,769,500 4,500,000 1,000,000 2,000,000 2,000,000 2,000,000 0 Description and Scope The Department of Public Utilities has developed an aggressive program for replacing or rehabilitating the water infrastructure throughout the City. This work is based upon the age and condition of the water infrastructure. Rationale A significant portion of Portsmouth’s neighborhood water infrastructure is past its useful life. The age and condition of the water mains pose potential water quality problems and real problems with pressure, flow and leakage. Funding Strategy •This is an on-going project that will continue until all mains that are past their useful life are replaced. Operating Budget Impacts This project will reduce the possibility of major water system failures, decreasing maintenance requirements as more piping is replaced. Debt service and rates will increase to support this program. Proposed Projects Include: Ebony Heights Glenshellah

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/21 30,879,500 Construction 07/06 - 06/23 32,390,000

Total Budgetary Cost Estimate: 63,269,500 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 52,266,470 Transfer from Public Utilities Fund 10,376,230 Other - Federal Funding 626,800

Total Programmed Funding: 63,269,500 Future Funding Requirements: 0

Fiscal Year 2019 14 - 16 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 20010 Title:Lake Cahoon Raw Water Pump Station and Pipeline Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Lake Cahoon Reservoir Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 8,800,000 800,000 0 2,000,000 2,000,000 2,000,000 2,000,000 0 Description and Scope The Department of Public Utilities operates a system of four reservoirs. The Department maintains raw water intakes on two of the four reservoirs. This project would provide a raw water intake with a connection to the Lake Kilby Plant from a third reservoir, Lake Cahoon. Lake Cahoon contains 53% of the combined reservoir’s supply capacity. Rationale •Construction of an intake on Lake Cohoon would provide a transmission source on the northern sub-basin of Portsmouth’s reservoir system, thereby increasing protection against contamination events. Additionally water could be blended for both sub-basins feeding the terminal reservoir allowing for water quality adjustments.

•Construction of a separate access to the largest reservoir system sub-basin provides additional reliability that does not currently exist. Funding Strategy Funds will be requested for appropriation in FY2020. Operating Budget Impacts Once completed, this project will have minimal impact on the operating budget.

Project Map Schedule of Activities Project Activities From - To Amount Design 07/09 - 06/19 800,000 Construction 07/10 - 06/23 8,000,000

Total Budgetary Cost Estimate: 8,800,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 8,800,000

Total Programmed Funding: 8,800,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 17 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 23007 Title:Lake Kilby Replacement Filters 1-10 Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Lake Kilby Water Treatment Facility Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 48,600,000 48,600,000 0 0 0 0 0 0 Description and Scope The Department of Public Utilities operates the Lake Kilby Water Treatment Facility. This project provides for the replacement of filters 1 through 10 at the treatment facility with conventional media filters or with membrane technology. Rationale •Filters 1-4 were constructed in 1947 and filters 5-10 were constructed in 1968. The concrete filter boxes for some of these filters were constructed without reinforcing steel (post World War II constraint) and are now deteriorating. Additionally, the southwest corner of the filter building was not pile supported and has settled significantly. These filters have outlived or are nearing the end of their useful lives.

•To insure the continued integrity, capacity and operation of the Lake Kilby Treatment Facility it is important that these filters be replaced with either new conventional media filters or with the use of membrane technology.

•Project Source document: Lake Kilby Water Facility Master Plan 2001 Update, page 6-5, Table 6-3 Funding Strategy

Operating Budget Impacts Once completed, this project will have minimal impact on the operating budget.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/05 150,000 Design 07/10 - 06/13 5,045,000 Construction 07/10 - 06/20 43,405,000

Total Budgetary Cost Estimate: 48,600,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 37,600,000 Transfer from Public Utilities Fund 11,000,000

Total Programmed Funding: 48,600,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 18 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 22007 Title:Low Pressure Transmission Mains Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Portsmouth, Suffolk and Chesapeake Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 68,250,000 18,250,000 30,000,000 5,000,000 5,000,000 5,000,000 5,000,000 0 Description and Scope The Department of Public Utilities operates three low pressure transmission mains that convey water from the Lake Kilby Water Treatment Plant in Suffolk, 23 miles into Portsmouth. These mains were constructed in 1888, 1906 and 1950. This project provides for a plan to evaluate the remaining life of these mains and address the best way to provide for the transmission of current and future city water demand in a phased, affordable manner. Total replacement may cost in excess of $60 million dollars. Rationale These three pipelines have been in service between 64 and 126 years and are an important part of Portsmouth’s water transmission system. They exhibit leaking joints and other signs of deterioration. This project is necessary to protect the water transmission capability of Portsmouth’s water supply and to provide safe and reliable service. An evaluation of the system was performed in 2013 and a strategic plan was developed to improve redundancy and reliability of the water transmission system Funding Strategy This project will be phased over the next 20 years with a total cost estimated in excess of $60 million dollars. Operating Budget Impacts Once completed, this major project will reduce annual maintenance requirements, will increase system reliability and will reduce lost or unaccounted for water. Proposed Projects Include: Commonwealth Railroad Waterline Relocation Suffolk Interconnect Lining I-664

Project Map Schedule of Activities Project Activities From - To Amount Design 07/11 - 06/17 200,000 Construction 07/12 - 06/23 68,050,000

Total Budgetary Cost Estimate: 68,250,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 67,250,000 Transfer from Public Utilities Fund 1,000,000

Total Programmed Funding: 68,250,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 19 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 20407 Title:Meter Replacement Program Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Service Delivery District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 16,999,999 12,999,999 2,000,000 1,000,000 1,000,000 0 0 0 Description and Scope The Department of Public Utilities is responsible for the reading, operation and maintenance of over 32,000 water meters. This project provides for the systematic replacement of the all residential and commercial water meters with an automated meter reading system. Public Utilities has replaced all residential meters and commercial meters 2" or smaller. Increase of project funding is for the replacement of approximately 370 large meters. When completed this project will create a fully automated meter reading system Rationale National studies indicate that residential and commercial water meters decrease in accuracy over time (especially in recording lower range flows to the point that replacement is economically justified due to loss of revenue). Readings will be more accurate. Funding Strategy Funds requested for the next 3 fiscal years - FY2019-FY2021. Operating Budget Impacts This project should increase revenues due to accurate metering of water consumption.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/05 1,500,000 Design 07/06 - 06/12 699,900 Construction 07/06 - 06/23 14,800,099

Total Budgetary Cost Estimate: 16,999,999 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 14,999,999 Transfer from Public Utilities Fund 2,000,000

Total Programmed Funding: 16,999,999 Future Funding Requirements: 0

Fiscal Year 2019 14 - 20 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 20707 Title:Miscellaneous Water Work Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 15,885,616 5,985,616 1,500,000 2,100,000 2,100,000 2,100,000 2,100,000 0 Description and Scope The Department of Public Utilities is responsible for the operation & maintenance of approximately 546 miles of water mains; over 2,500 fire hydrants; 12,000 valves; four elevated tanks; two water booster-pumping stations and other components compromising the water system. This project provides for routine replacement and/or rehabilitation of the water system components that are not included in the Neighborhood Replacement Program. The work will be performed with in-house and contractor forces. Rationale Replacement, repair or rehabilitation is dictated by deterioration due to age and the failure of the components, valve condition assessments performed by UDF program Funding Strategy This is an ongoing project due to the age and the condition of the water system. Operating Budget Impacts Project will reduce the annual maintenance budget (leak repairs, component failures) and will improve water quality. Proposed Projects Include: Fire Hydrant Replacement Water Valve Replacement

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/19 2,200,000 Construction 07/06 - 06/23 13,685,616

Total Budgetary Cost Estimate: 15,885,616 Means of Financing Funding Source Amount Sale of Timber 120,000 Public Utilities Revenue Bonds 12,965,616 Transfer from Public Utilities Fund 2,800,000

Total Programmed Funding: 15,885,616 Future Funding Requirements: 0

Fiscal Year 2019 14 - 21 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 23009 Title:MUNIS Software Upgrade Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Public Utilities Business Office Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 704,000 304,000 400,000 0 0 0 0 0 Description and Scope Upgrade of Public Utility Billing System to MUNIS Rationale In collaboration with the Finance and Human Resource departments Public Utilities desires to purchase the Public Utility billing, customer service and work order component of the MUNIS system. Funding Strategy This project is anticipated to be completed in FY2019.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 03/19 704,000

Total Budgetary Cost Estimate: 704,000 Means of Financing Funding Source Amount Transfer from Public Utilities Fund 704,000

Total Programmed Funding: 704,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 22 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 20207 Title:Replacement of Water Plant Equipment Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision – Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Lake Kilby Water Treatment Facility Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 13,393,913 9,643,913 750,000 750,000 750,000 750,000 750,000 0 Description and Scope The Department of Public Utilities is responsible for the operation and maintenance of a 32 million gallon a day water treatment facility and related appurtenances to provide reliable, safe and aesthetically pleasing water to its consumers. This project provides for replacement or rehabilitation of all water treatment facility components such as pumps, electrical gear, chemical storage and feed systems, buildings and other capital items to ensure the proper operation of the facility. Rationale Improvements to the water treatment and conveyance facilities are required to continue to meet all federal and state regulatory requirements and ensure high quality drinking water. Funding Strategy This is an ongoing project that will continue throughout the life of the water plant. Operating Budget Impacts Project will reduce the annual maintenance requirements and provide for reliable operations. Proposed Projects Include: Groundwater Well Replacement Installation of Chloride Monitoring Well

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/04 - 06/05 6,436,914 Design 07/06 - 06/15 745,700 Construction 07/06 - 06/23 6,211,299

Total Budgetary Cost Estimate: 13,393,913 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 13,135,213 Transfer from Public Utilities Fund 258,700

Total Programmed Funding: 13,393,913 Future Funding Requirements: 0

Fiscal Year 2019 14 - 23 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 200 Title:SCADA Upgrades Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Lake Kilby Water Treatment Plant Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 500,000 0 500,000 0 0 0 0 0 Description and Scope Evaluate and replace the Supervisory Control and Data Acquisition system (SCADA). The requested funding is for evaluation only. Future funding will be requested based on the results of the study. Rationale Public Utilities utilizes SCADA in the operation and control of system processes at Lake Kilby Water Treatment Plant and at 65 sanitary sewer pump stations. The system was last updated over 15 years ago and new technologies are available to more efficiently and effectively gather and analyze real time data to make operational decisions. Funding Strategy Public Utility Fund

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 500,000

Total Budgetary Cost Estimate: 500,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 500,000

Total Programmed Funding: 500,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 24 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Water Project: 23008 Title:Water Tank Rehabilitation Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 12,500,000 6,500,000 2,000,000 4,000,000 0 0 0 0 Description and Scope The Department of Public Utilities is responsible for the operation and maintenance of six water storage tanks. In 2014 the Department completed an inspection/evaluation of all tanks. The resulting Preliminary Engineering Report (PER) provided recommendations for necessary rehabilitation/repairs. Rationale The results of the PER indicated that the interior/exterior coatings on the water storage tanks were nearing the end of their useful life. In addition, several minor structural defects were observed. This project is necessary to rehabilitate the storage tank coatings and structural components as an integral part of the distribution system. Rehabilitation of the Broad Street Tank is complete. Improvement to the Victory Blvd Elevated tank is under design. Funding Strategy This project will be phased over the next three years with a total rehabilitation cost of $11.9 million. Operating Budget Impacts Once completed, this project will have minimal impact on the operating budget.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/15 - 06/21 12,500,000

Total Budgetary Cost Estimate: 12,500,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 9,000,000 Transfer from Public Utilities Fund 3,500,000

Total Programmed Funding: 12,500,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 25 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title ADA Compliance-Curb Cuts 411,428 25,000 25,000 25,000 25,000 25,000 125,000 536,428 Ballard Avenue - Hyman Street 1,341,000 1,800,000 - - - - 1,800,000 3,141,000 Improvements Benchmark Monumentation Grid 150,000 25,000 25,000 25,000 - - 75,000 225,000 Bridge Repairs 3,342,625 450,000 250,000 100,000 75,000 75,000 950,000 4,292,625 Burtons Point Road Reconstruction 2,450,000 ------2,450,000 Churchland Bridge 35,572,697 ------35,572,697 Churchland Bridge Bike-Ped 45,000 300,000 - - - - 300,000 345,000 Enhancements Citywide Systematic FYA 803,120 ------803,120 Improvements CMAQ Signal Timing Phase 4 132,000 ------132,000 Drainage Facilities Repair and Lake 38,303,353 3,000,375 3,000,375 3,000,375 3,000,375 3,000,375 15,001,875 53,305,228 Management Dredging of Lakes/Ponds 3,462,650 500,000 500,000 500,000 500,000 500,000 2,500,000 5,962,650 Effingham Street Improvements at - 500,000 - - - - 500,000 500,000 Portsmouth Naval Medical Center High Street and Crawford Street 35,000 275,000 - - - - 275,000 310,000 Improvements Intersection Imp at Court St @Bart 1,222,068 ------1,222,068 St/Pavillion Dr Midtown Corridor 2,113,170 ------2,113,170 Neighborhood Roadway and 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 6,000,000 Drainage Primrose/Hatton Street 405,000 ------405,000 Signal System Upgrades Phase V 1,000,000 1,000,000 800,000 - - - 1,800,000 2,800,000 Systematic Replacement of 534,517 ------534,517 Non-MUTCD Compliant Signs Traffic Inventory 683,000 100,000 100,000 100,000 100,000 100,000 500,000 1,183,000 Traffic Signal Improvements 2,220,579 60,000 60,000 60,000 60,000 60,000 300,000 2,520,579 Twin Pine Road Widening from - - 150,000 2,550,000 - - 2,700,000 2,700,000 Swannanoa to Hedgerow Victory Blvd/Paradise Cr Bridge 500,000 4,000,000 4,100,000 - - - 8,100,000 8,600,000 Replacement VSMP Permit Compliance 10,100,000 1,600,000 1,500,000 1,500,000 1,600,000 1,600,000 7,800,000 17,900,000 Westhaven Bicycle Improvements 500,000 ------500,000 Total Project Cost 106,327,207 14,635,375 11,510,375 8,860,375 6,360,375 6,360,375 47,726,875 154,054,082

Fiscal Year 2019 - 2614 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Debt Funding Future Bond Issuance 7,196,500 2,525,000 2,125,000 1,275,000 - - 5,925,000 13,121,500 General Obligation Bonds 13,229,801 1,100,000 175,000 - - - 1,275,000 14,504,801 General Obligation Notes 298,767 ------298,767 Debt Funding Funding 20,725,068 3,625,000 2,300,000 1,275,000 - - 7,200,000 27,925,068 Education Funding State-Other Categorical Aid - 25,000 25,000 25,000 - - 75,000 75,000 Other Funding Other - Federal Funding 1,639,650 ------1,639,650 Project Closeouts-Contingency 1,500,000 ------1,500,000 Sale of Property 150,000 ------150,000 Other Funding Funding 3,289,650 ------3,289,650 State Funding State Funding-VDOT 28,187,205 4,150,000 2,925,000 1,275,000 - - 8,350,000 36,537,205 Transfers Transfer from General Fund 1,372,781 735,000 260,000 285,000 260,000 260,000 1,800,000 3,172,781 Transfer from Stormwater Fund 52,752,503 6,100,375 6,000,375 6,000,375 6,100,375 6,100,375 30,301,875 83,054,378 Transfers Funding 54,125,284 6,835,375 6,260,375 6,285,375 6,360,375 6,360,375 32,101,875 86,227,159 Total Funding 106,327,207 14,635,375 11,510,375 8,860,375 6,360,375 6,360,375 47,726,875 154,054,082

Fiscal Year 2019 14 - 27 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 11907 Title:ADA Compliance-Curb Cuts Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 536,428 411,428 25,000 25,000 25,000 25,000 25,000 0 Description and Scope This project provides for wheelchair curb ramp construction at various intersections throughout the city. Priority is given to critical intersections or where citizens have requested accommodations. Rationale

Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/05 - 06/23 536,428

Total Budgetary Cost Estimate: 536,428 Means of Financing Funding Source Amount General Obligation Bonds 321,308 Transfer from General Fund 215,120

Total Programmed Funding: 536,428 Future Funding Requirements: 0

Fiscal Year 2019 14 - 28 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10018 Title:Ballard Avenue - Hyman Street Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Ballard Avenue, Hyman Street, Elmhurst Lane Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,141,000 1,341,000 1,800,000 0 0 0 0 0 Description and Scope Reconstruction of Ballard Avenue to improve the existing roadway and drainage infrastructure, and improvements to the Hyman Street Street profile crossing CSX railroad. This project also includes an access road to Elmhurst Lane. Rationale The proposed expansion of the Army National Guard on Elmhurst Lane includes the physical closure of Laigh Road which provides primary access to Elmhurst Lane. This project supports access needs for the existing businesses on Ballard Avenue.

The FY 2019 funding is local funding only. This the connector road from Ballard Avenue to Elmhurst Lane. Funding Strategy VDOT Revenue Sharing for the eligible portion of the project. VDOT Revenue Sharing Application re-submitted for FY 2019 Operating Budget Impacts The city will have to provide the local match for the VDOT Revenue Sharing Funds VDOT - $670,500 GO - $670,500

Project Map Schedule of Activities Project Activities From - To Amount Project Management 1,341,000 Construction 1,800,000

Total Budgetary Cost Estimate: 3,141,000 Means of Financing Funding Source Amount General Obligation Bonds 1,570,500 State Funding-VDOT 1,570,500

Total Programmed Funding: 3,141,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 29 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 18607 Title:Benchmark Monumentation Grid Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: N&CT, R&PE District: LOS/Concurrency: N/A Project Need: N/A Location: City Wide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 225,000 150,000 25,000 25,000 25,000 0 0 0 Description and Scope Upgrade and replace benchmark monumentation citywide. An accurate monument network throughout the City is important for developers (site planning), and for every real estate transaction that requires a flood certificate. Rationale The existing monument network requires significant upgrades and is continually compromised by various projects and development. The an accurate reliable survey control network provides is vital for all city projects, site planning for development and the flood insurance program.

Having a good monument network available is a City service similar to our need to provide water, sewer, drainage and roadways. Funding Strategy Some funding is available to replace and upgrade controls with roadway projects. Operating Budget Impacts Recent large construction projects have resulted in a gaps for our monumentation grid.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/21 225,000

Total Budgetary Cost Estimate: 225,000 Means of Financing Funding Source Amount State-Other Categorical Aid 75,000 Sale of Property 150,000

Total Programmed Funding: 225,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 30 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 11607 Title:Bridge Repairs Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 4,292,625 3,342,625 450,000 250,000 100,000 75,000 75,000 0 Description and Scope This project provides for engineering work and initiation of repairs required on the city's bridges. This is an ongoing project for preventive maintenance and includes localized painting, joint, structural and surface repairs, drainage cleaning and required safety inspections. Rationale These continuing repairs will provide for the extension of the useful life of the bridges. Funding Strategy Proposed identification of state funding; GO Bonds $200,000 and $100,000 cash.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/05 - 06/23 4,292,625

Total Budgetary Cost Estimate: 4,292,625 Means of Financing Funding Source Amount General Obligation Bonds 3,115,314 Transfer from General Fund 1,137,661 Other - Federal Funding 39,650

Total Programmed Funding: 4,292,625 Future Funding Requirements: 0

Fiscal Year 2019 14 - 31 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10118 Title:Burtons Point Road Reconstruction Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Burtons Point Road Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,450,000 2,450,000 0 0 0 0 0 0 Description and Scope This project includes reconstructing Burtons Point Road from the Elm Avenue Intersection south to its terminus with the industrial businesses to improve safety and drainage. The new roadway will also provide pedestrian accommodations. Rationale A major safety improvement will result from providing a defined roadway footprint. The improvements associated with this project will be beneficial to the Navy, the city and the industrial businesses that currently use this roadway. Funding Strategy VDOT Revenue Sharing application resubmitted for FY2019 Operating Budget Impacts City will have to provide the local match for VDOT Revenue Sharing Funds from the Commonwealth; VDOT $1,225,000; GO Bonds $1,225,000.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/17 - 06/18 2,450,000

Total Budgetary Cost Estimate: 2,450,000 Means of Financing Funding Source Amount General Obligation Bonds 1,225,000 State Funding-VDOT 1,225,000

Total Programmed Funding: 2,450,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 32 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10009 Title:Churchland Bridge Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 35,572,697 35,572,697 0 0 0 0 0 0 Description and Scope This project provides funding to replace the two westbound lanes of the Churchland Bridge with a totally new structure. The funding identified will address the eventual replacement of the bridge. Inspections will continue to be required on an annual basis and may generate the need to fund necessary repairs until the total replacement funding is in place. The proposed funding schedule will also allow for the design of replacement plans prior to the availability of total funding. Rationale This bridge was originally built as a two lane bridge in 1950 and widened with two additional lanes in 1974. Several of support structures of the original two lane bridge are severely deteriorated to the point that repairs need to be made as soon as possible to avoid a future condition of possible failure. Bridges in Virginia are inspected in accordance with National Bridge Inspection Standards (NBIS) and the Virginia Department of Transportation (VDOT). The bridge rating criteria rated the Churchland Bridge as a 4. Bridges are rated on a scale from 0-9, with 0 being a failed condition and 9 being excellent. A four rating means the bridge is in poor condition and requires immediate repairs. Further, this rating has mandated that the bridge is inspected once a year as compared to every two years, and a downgrading of the bridge rating would force the city to place load limits on crossing vehicles. A replacement bridge will have a minimum of a 50-year service life. Funding Strategy The total project cost, which has been projected out through FY16, is $35.5 million. VDOT funds have been identified as a planned source of funding.

Project Map Schedule of Activities Project Activities From - To Amount Design 07/09 - 06/16 2,000,000 Construction 07/08 - 06/18 33,572,697

Total Budgetary Cost Estimate: 35,572,697 Means of Financing Funding Source Amount Project Closeouts-Contingency 1,500,000 General Obligation Bonds 5,822,697 State Funding-VDOT 21,850,000 Future Bond Issuance 6,400,000

Total Programmed Funding: 35,572,697 Future Funding Requirements: 0

Fiscal Year 2019 14 - 33 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10218 Title:Churchland Bridge Bike-Ped Enhancements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Neighborhoods on either side of the Churchland Bridge Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 345,000 45,000 300,000 0 0 0 0 0 Description and Scope Improved pedestrian and bicycle facilities on both sides of the Churchland Bridge to connect to the multi-use path being constructed on the new bridge. Rationale Provides safe access to the multi-use path on the bridge. Funding Strategy Project will qualify for TAP and/or BPSP Funding. Staff is in the process of determining if the preliminary engineering work can qualify for CMAQ residual funds. Operating Budget Impacts Based on funding source, a minimum 20% will be required. Project may be 100% reimbursable

Project Map Schedule of Activities Project Activities From - To Amount Project Management 45,000 Construction 07/18 - 06/19 300,000

Total Budgetary Cost Estimate: 345,000 Means of Financing Funding Source Amount Transfer from General Fund 345,000

Total Programmed Funding: 345,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 34 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10117 Title:Citywide Systematic FYA Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 803,120 803,120 0 0 0 0 0 0 Description and Scope The Flashing Yellow Arrow Conversion project will provide systemic improvements for protected left-turn phasing to reduce crashes citywide. Rationale

Funding Strategy Federal funding through VDOT (HSIP and Urban Funds). Operating Budget Impacts 2% local match.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/19 803,120

Total Budgetary Cost Estimate: 803,120 Means of Financing Funding Source Amount State Funding-VDOT 803,120

Total Programmed Funding: 803,120 Future Funding Requirements: 0

Fiscal Year 2019 14 - 35 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10318 Title:CMAQ Signal Timing Phase 4 Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 132,000 132,000 0 0 0 0 0 0 Description and Scope Signal timing and adjustments in arterial corridors citywide to improve signal operations and provide better travel times for motorists. Rationale

Funding Strategy CMAQ Funding - Federal and State Operating Budget Impacts 100% reimbursement

Project Map Schedule of Activities Project Activities From - To Amount Project Management 132,000

Total Budgetary Cost Estimate: 132,000 Means of Financing Funding Source Amount State Funding-VDOT 132,000

Total Programmed Funding: 132,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 36 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10307 Title:Drainage Facilities Repair and Lake Management Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: City-wide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 53,305,228 38,303,353 3,000,375 3,000,375 3,000,375 3,000,375 3,000,375 0 Description and Scope The Drainage Facility Repair and Lake Management Program provides funding for citywide system maintenance and repair which includes cave-in repairs, cleaning, CCTV and lining of drainpipes, tide gate installation, and small projects to address nuisance flooding; outfall and ditch maintenance; renewal and replacement of failing infrastructure; lake management including aeration, trash booms, algae control, nuisance abatement and dam maintenance; VPDES permit support including water quality monitoring, public education, and regional efforts through HRDPC; program administration/management and cost sharing in programs such as the citywide Drainage Needs Assessment and the Downtown Master Utility study. Rationale

Funding Strategy This project is funded through the Stormwater user fees.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/23 53,305,228

Total Budgetary Cost Estimate: 53,305,228 Means of Financing Funding Source Amount General Obligation Bonds 13,500 Transfer from Stormwater Fund 53,191,728 Other - Federal Funding 100,000

Total Programmed Funding: 53,305,228 Future Funding Requirements: 0

Fiscal Year 2019 14 - 37 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 12707 Title:Dredging of Lakes/Ponds Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 5,962,650 3,462,650 500,000 500,000 500,000 500,000 500,000 0 Description and Scope The Stormwater Management Plan is committed to address lake/pond issues throughout the city. This project includes the dredging and retrofitting of lakes and ponds to include structural repairs. Dredging of the city's lakes and ponds is necessary to re-establish the original lake depth, remove organic materials and sediment and enhance water quality. Aeration is to improve oxygen levels, reduce fish kills, and harmful algae. Rationale Runoff from city streets flows into numerous lakes and ponds throughout the city. Funding Strategy Starting in FY18, an additional $200,000 (approximately) per year will be added to the budget to address lake/pond and outfall dredging and aeration. Funding will be used for project design, permits, and maintenance operations after priorities are re-examined based on the updated Lake Management Plan and the Outfall Ditch Rehabilitation Wetlands/Water Assessment Report. Operating Budget Impacts This project is funded through stormwater user fees.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/07 - 01/23 5,462,650 Design 07/17 - 06/18 500,000

Total Budgetary Cost Estimate: 5,962,650 Means of Financing Funding Source Amount Transfer from Stormwater Fund 5,962,650

Total Programmed Funding: 5,962,650 Future Funding Requirements: 0

Fiscal Year 2019 14 - 38 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 184 Title:Effingham Street Improvements at Portsmouth Naval Medical Center Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Effingham Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 500,000 0 500,000 0 0 0 0 0 Description and Scope This project expands Effingham Street from the gate at the Portsmouth Naval Medical Center to Crawford Parkway. The roadway widening will also modify the adjacent park that was renovation by NiSource. Rationale This project increase will supplement projects at the main gate and interior to the gate by the Navy to improve access. It will increase the throughput at the main entrance gate to the hospital and relieve congestion at the intersection of Effingham Street and Crawford Parkway. Funding Strategy FY 2019 Revenue Sharing application submitted to VDOT

Project Map Schedule of Activities Project Activities From - To Amount Project Management 04/18 - 10/18 500,000

Total Budgetary Cost Estimate: 500,000 Means of Financing Funding Source Amount State Funding-VDOT 250,000 Future Bond Issuance 250,000

Total Programmed Funding: 500,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 39 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10418 Title:High Street and Crawford Street Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: High Street and Crawford Street Intersection Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 310,000 35,000 275,000 0 0 0 0 0 Description and Scope Improvement to the High and Crawford intersection to include new traffic signals and pedestrian enhancements. Rationale There have been multiple inquiries and requests to upgrade this intersection over the past 2 years. Funding Strategy Fund design in FY2018 and construction in FY2019. Operating Budget Impacts This project is an outlier for the traffic signal upgrades project.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/19 35,000 Construction 07/18 - 06/19 275,000

Total Budgetary Cost Estimate: 310,000 Means of Financing Funding Source Amount Transfer from General Fund 35,000 Future Bond Issuance 275,000

Total Programmed Funding: 310,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 40 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10017 Title:Intersection Imp at Court St @Bart St/Pavillion Dr Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,222,068 1,222,068 0 0 0 0 0 0 Description and Scope The intersection improvements at Court Street bundles two adjacent intersections which are currently controlled by a single controller. Safety improvements include providing controller upgrades and individual controllers for each intersection, signal upgrades, turning movement restrictions and ADA/pedestrian upgrades. These improvements will reduce crashes and make these intersections more walkable within this multimodal corridor. Rationale

Funding Strategy Federal funding through VDOT (HSIP and Urban Funds). Operating Budget Impacts 2% local match.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 1,222,068

Total Budgetary Cost Estimate: 1,222,068 Means of Financing Funding Source Amount State Funding-VDOT 1,222,068

Total Programmed Funding: 1,222,068 Future Funding Requirements: 0

Fiscal Year 2019 14 - 41 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 13007 Title:Midtown Corridor Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,113,170 2,113,170 0 0 0 0 0 0 Description and Scope The Midtown corridor project will provide funding for street and drainage improvements on Turnpike Road from Constitution and Dixie. The original bids for the Turnpike Road project come in significantly over the VDOT estimate. VDOT performed some additional analysis and engineering. The project was re-bid and bids were closer to the original estimate. Some additional participation from the city is required and these dollars are budgeted in FY17. VDOT is planning to start construction this summer. Rationale This project will enhance the revitalization and redevelopment on the Midtown/Turnpike area. Funding Strategy The City has already provided $1 million dollars in CIP funding as a match to the VDOT Urban Program funds.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/18 2,113,170

Total Budgetary Cost Estimate: 2,113,170 Means of Financing Funding Source Amount General Obligation Bonds 2,113,170

Total Programmed Funding: 2,113,170 Future Funding Requirements: 0

Fiscal Year 2019 14 - 42 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10518 Title:Neighborhood Roadway and Drainage Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 6,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 0 Description and Scope In a continuing effort to address citizen concerns about neighborhood flooding, the city is revitalizing the neighborhood roadway and drainage improvement projects that existed between 1997 and 2012. Rationale Improvements were phased corresponding to available funding. The construction phases rotated every four years until the improvements within an entire neighborhood could be completed. The four neighborhoods that were in the CIP plan were Simonsdale, Highland Biltmore, Ebony Heights and Brighton South Portsmouth. Funding Strategy The design for this type of project takes 6 months to a year. Two neighborhood projects will be designed in the first year - Highland Biltmore and Ebony Heights. The FY2018 CIP will include $1,000,000 in funding for construction of a neighborhood improvement project which will likely begin construction at the end of FY2018 early FY2019. Funding for the design exists within the current stormwater CIP.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/23 6,000,000

Total Budgetary Cost Estimate: 6,000,000 Means of Financing Funding Source Amount Transfer from Stormwater Fund 6,000,000

Total Programmed Funding: 6,000,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 43 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10217 Title:Primrose/Hatton Street Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 405,000 405,000 0 0 0 0 0 0 Description and Scope This project eliminates cul-de-sacs that abut London Boulevard. Hatton Street and Primrose Street will subsequently be connected to London Boulevard providing better vehicular circulation for this developing corridor. Rationale Connecting these streets is consistent with the Uptown D2 District plan and the Master Transportation Plan. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/16 - 06/18 405,000

Total Budgetary Cost Estimate: 405,000 Means of Financing Funding Source Amount Future Bond Issuance 405,000

Total Programmed Funding: 405,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 44 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10618 Title:Signal System Upgrades Phase V Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,800,000 1,000,000 1,000,000 800,000 0 0 0 0 Description and Scope Continued upgrades to traffic signal network to include new poles and mast arms, new controllers and signal cabinets, new fiber runs, intersection upgrades and pedestrian enhancements. Rationale

Funding Strategy CMAQ Funding - Federal and State Operating Budget Impacts 100% reimbursement

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/19 1,000,000 Construction 07/18 - 06/19 1,800,000

Total Budgetary Cost Estimate: 2,800,000 Means of Financing Funding Source Amount State Funding-VDOT 2,800,000

Total Programmed Funding: 2,800,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 45 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10417 Title:Systematic Replacement of Non-MUTCD Compliant Signs Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 534,517 534,517 0 0 0 0 0 0 Description and Scope The systemic replacement of non-Manual Uniform Traffic Control (MUTCD) device compliant signs will bring signs into compliance with MUTCD reflectively requirements. Meeting these requirements will increase driver awareness of regulatory and warning signs and reduce crashes citywide. Rationale Federal funding through VDOT (HSIP and Urban Funds). Funding Strategy

Operating Budget Impacts 2% local match.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 534,517

Total Budgetary Cost Estimate: 534,517 Means of Financing Funding Source Amount State Funding-VDOT 534,517

Total Programmed Funding: 534,517 Future Funding Requirements: 0

Fiscal Year 2019 14 - 46 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 11312 Title:Traffic Inventory Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,183,000 683,000 100,000 100,000 100,000 100,000 100,000 0 Description and Scope This Project is ongoing. It will procure equipment needed to maintain the traffic sign and pavement marking asset management system to meet the requirements of the Federal 23 CFR Part 655 mandated traffic sign retroreflecttivity standards and the pending federal requirements for pavement marking and sign retroreflectivity standards. Rationale

Funding Strategy Transfer from General Fund.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 01/10 - 06/17 64,500 Construction 01/10 - 06/23 1,118,500

Total Budgetary Cost Estimate: 1,183,000 Means of Financing Funding Source Amount General Obligation Bonds 141,500 Transfer from General Fund 900,000 Future Bond Issuance 141,500

Total Programmed Funding: 1,183,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 47 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 11307 Title:Traffic Signal Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,520,579 2,220,579 60,000 60,000 60,000 60,000 60,000 0 Description and Scope Throughout the city, this ongoing project provides for the replacement of outdated or damaged traffic signals and related equipment, installation of new traffic signals and other intersection improvements. Rationale

Funding Strategy Transfer from General Fund.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/05 - 06/23 2,520,579

Total Budgetary Cost Estimate: 2,520,579 Means of Financing Funding Source Amount General Obligation Bonds 181,812 General Obligation Notes 298,767 Transfer from General Fund 540,000 Other - Federal Funding 1,500,000

Total Programmed Funding: 2,520,579 Future Funding Requirements: 0

Fiscal Year 2019 14 - 48 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 201 Title:Twin Pine Road Widening from Swannanoa to Hedgerow Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Churchland Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,700,000 0 0 150,000 2,550,000 0 0 0 Description and Scope This project includes the widening of the roadway from Swannanoa Drive to Hedgerow Lane consisting of a standard pavement section with curb and gutter and sidewalk. The storm drainage and utilities will also be upgraded. Rationale This project was part of the VDOT six year improvement program in the late 1990's. The project went away when the urban fund allocations dried up. This roadway needs to be widened for vehicular and pedestrian safety. Funding Strategy Including this project in the CIP enhances its eligibility for VDOT local assistance funds.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 03/18 - 06/22 2,700,000

Total Budgetary Cost Estimate: 2,700,000 Means of Financing Funding Source Amount State Funding-VDOT 1,350,000 Future Bond Issuance 1,350,000

Total Programmed Funding: 2,700,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 49 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10015 Title:Victory Blvd/Paradise Cr Bridge Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 8,600,000 500,000 4,000,000 4,100,000 0 0 0 0 Description and Scope The Victory Boulevard Bridge over Paradise Creek, also known as the Paradise Creek Bridge, was built in 1944. It is an eight-span concrete slab bridge that is approximately 270 feet in length. The bridge is part of VA Route 239 (Victory Boulevard) near the Southern Branch of the Elizabeth River. The facility is structurally deficient and has a sufficiency rating of 18.7 out of 100. Rationale The replacement of the Paradise Creek Bridge addresses a critical link in the City’s transportation network. The bridge serves as key access to the following:

Norfolk Naval Shipyard (Gates 29 and 36) St. Juliens Creek Annex South Norfolk Jordan Bridge Wheelabrator Portsmouth Inc. (formerly SPSA) Historic Cradock neighborhood Businesses in the George Washington Highway corridor Funding Strategy VDOT Revenue Sharing applications were submitted for FY 2019 and FY 2020. A State of Good Repair Bridge application will also be submitted for FY 2019. Operating Budget Impacts Preliminary Engineering Report is currently underway

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/15 - 06/20 8,600,000

Total Budgetary Cost Estimate: 8,600,000 Means of Financing Funding Source Amount State Funding-VDOT 4,300,000 Future Bond Issuance 4,300,000

Total Programmed Funding: 8,600,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 50 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10209 Title:VSMP Permit Compliance Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 17,900,000 10,100,000 1,600,000 1,500,000 1,500,000 1,600,000 1,600,000 0 Description and Scope Compliance with our VSMP Permit is a State and Federal mandate.Project support includes activities that are required to meet that mandate such as water quality monitoring, public education/outreach, inspection of industrial facilities, BMP monitoring, erosion and sediment control program, annual reporting of pollutant loads, TMDL planning and implementation plans, annual reporting of stormwater program activities, etc. Rationale We are operating with a State VSMP permit that requires a significant increase in our programmatic efforts,and ensuing costs, to meet the mandates of the permit. It is important to track these efforts and their costs. Funding Strategy VSMP permit activities are funded primarily through the Stormwater Utility Fund.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/08 - 06/23 17,900,000

Total Budgetary Cost Estimate: 17,900,000 Means of Financing Funding Source Amount Transfer from Stormwater Fund 17,900,000

Total Programmed Funding: 17,900,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 51 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Drainage and Street Improvements Project: 10718 Title:Westhaven Bicycle Improvements Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Westhaven Neighborhood Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 500,000 500,000 0 0 0 0 0 0 Description and Scope Construct multi-use path and bike lanes in the Westhaven neighborhood to connect to the Clifford Street Bridge. Rationale

Funding Strategy CMAQ Funding - Federal and State Operating Budget Impacts 100% reimbursable

Project Map Schedule of Activities Project Activities From - To Amount Project Management 500,000

Total Budgetary Cost Estimate: 500,000 Means of Financing Funding Source Amount State Funding-VDOT 500,000

Total Programmed Funding: 500,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 52 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title Brighton ES Roof Replacement 973,000 ------973,000 Churchland Academy Parking Lot 77,500 450,000 - - - - 450,000 527,500 Churchland High HVAC 2,162,009 3,000,000 - - - - 3,000,000 5,162,009 Churchland HS Stage/Sound/Lighting 345,000 ------345,000 Renovation Hodges Manor ES Roof Top Unit 380,000 ------380,000 Replacement IRC Data Center HVAC and UPS 300,000 ------300,000 Project MT Hermon Preschool Roof 932,000 ------932,000 Replacement Mt. Hermon Bus Loop Upgrades - 350,000 - - - - 350,000 350,000 New Middle School - 3,000,000 17,500,000 17,500,000 - - 38,000,000 38,000,000 School Bus Fleet Replacement 4,956,082 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 9,956,082 Woodrow Wilson High School Roof 3,398,516 ------3,398,516 Woodrow Wilson HS HVAC Cooling 550,000 ------550,000 Tower Replacement Total Project Cost 14,074,107 7,800,000 18,500,000 18,500,000 1,000,000 1,000,000 46,800,000 60,874,107

Debt Funding Education Bonds-QZAB 973,000 ------973,000 Future Bond Issuance 7,515,000 6,800,000 17,500,000 17,500,000 - - 41,800,000 49,315,000 Debt Funding Funding 8,488,000 6,800,000 17,500,000 17,500,000 - - 41,800,000 50,288,000 Transfers Transfer from General Fund 5,586,107 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 10,586,107 Total Funding 14,074,107 7,800,000 18,500,000 18,500,000 1,000,000 1,000,000 46,800,000 60,874,107

Fiscal Year 2019 14 - 53 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90017 Title:Brighton ES Roof Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 973,000 973,000 0 0 0 0 0 0 Description and Scope Brighton ES was constructed in 2004 and the roof is 39,000sf. The roof consists of a PVC membrane that had a 10 yr. warranty and an Architectural Asphalt Shingle section with a 2 year labor warranty on installation. The current roof at Brighton ES has failed and is in need of immediate repair. The membrane covers approximately 9000 sqft and there is approximately 30,000sf of asphalt shingles. Water intrusion has compromised the roof decking on significant portions of the roof and there have been continuous leaks inside the facility. Rationale

Funding Strategy QZAB Bonds issued in FY2017

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/16 - 06/18 973,000

Total Budgetary Cost Estimate: 973,000 Means of Financing Funding Source Amount Education Bonds-QZAB 973,000

Total Programmed Funding: 973,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 54 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90018 Title:Churchland Academy Parking Lot Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 4061 River Shore Road Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 527,500 77,500 450,000 0 0 0 0 0 Description and Scope Churchland Academy and Preschool is located at 4061 River Shore Road. There is a need for a 100 space parking lot to be located in the front of the school, on the West side, between the current parent drop off loop and River Shore Road. Rationale The recent addition to the preschool center has created an inadequate parking environment. Current parent pick up, drop off areas and bus routes are often in conflict with parked vehicles, creating potentially hazardous conditions for traffic monitors and pedestrians. This additional parking will provide adequate space and alleviate congestion in the pick up and drop off areas. Funding Strategy General Fund Transfer

Project Map Schedule of Activities Project Activities From - To Amount Design 07/17 - 06/18 77,500 Construction 450,000

Total Budgetary Cost Estimate: 527,500 Means of Financing Funding Source Amount Transfer from General Fund 77,500 Future Bond Issuance 450,000

Total Programmed Funding: 527,500 Future Funding Requirements: 0

Fiscal Year 2019 14 - 55 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90015 Title:Churchland High HVAC Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Schools Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 5,162,009 2,162,009 3,000,000 0 0 0 0 0 Description and Scope Project consists of urgent repairs as identified, general replacements as recommended, and a newly designed and installed piping system. Rationale Increase in FY 2019 budget request based on detailed design. Funding Strategy Funded through QZAB and General Obligation Bonds

Project Map Schedule of Activities Project Activities From - To Amount Design 07/14 - 06/21 162,009 Construction 07/17 - 06/21 5,000,000

Total Budgetary Cost Estimate: 5,162,009 Means of Financing Funding Source Amount Transfer from General Fund 162,009 Future Bond Issuance 5,000,000

Total Programmed Funding: 5,162,009 Future Funding Requirements: 0

Fiscal Year 2019 14 - 56 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90118 Title:Churchland HS Stage/Sound/Lighting Renovation Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 4301 Cedar Lane Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 345,000 345,000 0 0 0 0 0 0 Description and Scope This project is required to modernize the stage and auditorium at Churchland HS. This will include the replacement of the sound and lighting systems on stage, house lights and stage curtains. Rationale The auditorium at CHS was constructed in 1992. Current sound and lighting systems are obsolete and often require extensive / costly repairs and time delays in material procurement. The system's need complete replacement as stage productions, school events and public use meetings are often disrupted by breakdowns and poor quality of equipment. Stage curtains are also in poor condition and should be replaced to maintain current fire code requirements. Funding Strategy Funded through General Obligation Bonds

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 345,000

Total Budgetary Cost Estimate: 345,000 Means of Financing Funding Source Amount Future Bond Issuance 345,000

Total Programmed Funding: 345,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 57 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90218 Title:Hodges Manor ES Roof Top Unit Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 1201 Cherokee Road Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 380,000 380,000 0 0 0 0 0 0 Description and Scope Replace thirty six each (36) HVAC roof top units located at Hodges Manor ES. Rationale There are currently 36 HVAC roof top units at Hodges Manor ES that are in need of replacement. The current units were installed in 2002 and have begun to experience numerous breakdowns both creating additional funding requirements to maintain operation as well as creating inconvenience to both the staff and students. The units have exceeded their expected lifecycle of 10-15 years and replacement would not only ensure that a safe and comfortable learning environment is maintained but would also increase the building energy efficiency. Funding Strategy Funded through General Obligation Bonds

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 380,000

Total Budgetary Cost Estimate: 380,000 Means of Financing Funding Source Amount Future Bond Issuance 380,000

Total Programmed Funding: 380,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 58 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90217 Title:IRC Data Center HVAC and UPS Project Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 300,000 300,000 0 0 0 0 0 0 Description and Scope Currently the environmental controls (HVAC) in the Portsmouth Public Schools data center are intended to serve a commercial building or school. The system is intended to cool classrooms and office space, it is not redundant, and not intended to facilitate the cooling of an enterprise data center. The current system is inefficient in achieving the required temperature levels needed and therefore is over-taxed and in danger of malfunction. The current UPS (Uninterruptible Power Supply) is nearly 10 years old and in need of replacement. In most cases these two items (HVAC and UPS) are two parts of a larger unified system and it’s best to include both in a project such as this. Rationale

Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/16 - 06/19 300,000

Total Budgetary Cost Estimate: 300,000 Means of Financing Funding Source Amount Transfer from General Fund 300,000

Total Programmed Funding: 300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 59 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90417 Title:MT Hermon Preschool Roof Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 932,000 932,000 0 0 0 0 0 0 Description and Scope The current roof at MT Hermon is a 36,000sf single ply membrane roof that was installed in 1992/1993. The roof had a 10 year warranty that expired in 2003. The roof has exceeded its expected lifecycle and is in need of replacement. The building has been experiencing water intrusion due to the numerous penetrations due to damage from weather and human traffic. The new roof should be a single ply PVC Type membrane with tapered insulation that is mechanically fastened. Rationale

Funding Strategy Funded through General Obligation Bonds

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/16 - 06/18 932,000

Total Budgetary Cost Estimate: 932,000 Means of Financing Funding Source Amount Future Bond Issuance 932,000

Total Programmed Funding: 932,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 60 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 208 Title:Mt. Hermon Bus Loop Upgrades Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Mt. Hermon Elementary School Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 350,000 0 350,000 0 0 0 0 0 Description and Scope Mt. Hermon Elementary lacks a designated area for buses to load and unload students. Currently North Street is used as the drop off area for the school. It is shared by both buses and vehicles driven by parents. This project would provided a designated school bus loading area. Rationale This project will provide safe areas for buses and parents to drop off and pick up students. Funding Strategy Potential QZAB candidate

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/20 350,000

Total Budgetary Cost Estimate: 350,000 Means of Financing Funding Source Amount Future Bond Issuance 350,000

Total Programmed Funding: 350,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 61 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 210 Title:New Middle School Status: Proposed Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 38,000,000 0 3,000,000 17,500,000 17,500,000 0 0 0 Description and Scope The construction of a new middle school meets 1st tier priority recommendation from the M.B Kahn Facility Study for PPS. Rationale The middle school will meet facility and programming needs addressed in the report. Funding Strategy Funded with GO bonds. The first year of the project is for Architectural Design and Engineering. Operating Budget Impacts Proposed

Project Map Schedule of Activities Project Activities From - To Amount Design 07/17 - 06/23 3,000,000 Construction 07/19 - 06/23 35,000,000

Total Budgetary Cost Estimate: 38,000,000 Means of Financing Funding Source Amount Future Bond Issuance 38,000,000

Total Programmed Funding: 38,000,000 Future Funding Requirements: 0

Fiscal Year 2019 - 6214 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 23713 Title:School Bus Fleet Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 9,956,082 4,956,082 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 0 Description and Scope This project is being established to replace part of the existing aging bus fleet utilized by the school system. Rationale The bus fleet must be replaced on a continual basis to ensure the safe transportation of students. Funding Strategy General Fund transfer

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/13 - 06/23 9,956,082

Total Budgetary Cost Estimate: 9,956,082 Means of Financing Funding Source Amount Transfer from General Fund 9,956,082

Total Programmed Funding: 9,956,082 Future Funding Requirements: 0

Fiscal Year 2019 14 - 63 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90515 Title:Woodrow Wilson High School Roof Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Schools Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,398,516 3,398,516 0 0 0 0 0 0 Description and Scope This project provides the funding for design and construction to replace the roof at Woodrow Wilson High School. Rationale

Funding Strategy Funded through QZAB Bonds

Project Map Schedule of Activities Project Activities From - To Amount Design 07/14 - 06/18 90,516 Construction 07/14 - 06/19 3,308,000

Total Budgetary Cost Estimate: 3,398,516 Means of Financing Funding Source Amount Transfer from General Fund 90,516 Future Bond Issuance 3,308,000

Total Programmed Funding: 3,398,516 Future Funding Requirements: 0

Fiscal Year 2019 14 - 64 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Education Project: 90318 Title:Woodrow Wilson HS HVAC Cooling Tower Replacement Status: Adopted Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 550,000 550,000 0 0 0 0 0 0 Description and Scope This project is required to replace the current HVAC cooling tower and relocate outside of the building. Rationale The current HVAC cooling tower at Wilson High School is located inside the building on the 2nd floor of the Mechanical Room. The cooling tower produces condensation and leaks that have negatively impacted the Mechanical Room appearance and at times, created unfavorable conditions in close proximity to the main electrical switchgear for the entire campus. Tower replacement should be relocated externally from the building and supply and return piping should be installed underground and reconnected to the lines inside the facility's mechanical room. Funding Strategy General Obligation Bonds for FY2018 only.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 550,000

Total Budgetary Cost Estimate: 550,000 Means of Financing Funding Source Amount Future Bond Issuance 550,000

Total Programmed Funding: 550,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 65 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Industrial and Economic Development

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title City Gateways and Corridors - 50,000 50,000 50,000 50,000 50,000 250,000 250,000 Demolition of Buildings for Economic 350,000 250,000 250,000 150,000 150,000 150,000 950,000 1,300,000 Development Lincoln Park Redevelopment 350,000 ------350,000 Total Project Cost 700,000 300,000 300,000 200,000 200,000 200,000 1,200,000 1,900,000

Debt Funding Future Bond Issuance 350,000 ------350,000 Transfers Transfer from General Fund 350,000 300,000 300,000 200,000 200,000 200,000 1,200,000 1,550,000 Total Funding 700,000 300,000 300,000 200,000 200,000 200,000 1,200,000 1,900,000

Fiscal Year 2019 14 - 66 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Industrial and Economic Development Project: 196 Title:City Gateways and Corridors Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Downtown Corridor Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 250,000 0 50,000 50,000 50,000 50,000 50,000 0 Description and Scope Gateways and multimodal corridors serve as the door for citizens and visitors to the City. This is a revitalization of an existing/closed project. The initial focus will be on Crawford from the roundabout to Effingham Street and from High Street Landing to the MLK Freeway.

Efforts will involve corridor planing, project definition, prioritization and implementation strategies. Rationale The visual appearance and accessibility for all modes of transportation is an important factor in the quality of life for Portsmouth citizens. This project also supports the vision of City Council to revitalize its Downtown. The project goals will be linked to the following:

Create greatly enhanced connectivity along Crawford and the Elizabeth River waterfront Enhance value of development opportunities for redevelopment sites Improve stormwater management and flood protection Improve livability downtown through bike/ped enhancement, quality open space, and expanded retail/shopping/dining options Focus on quality of experience, value, and opportunities for more connected seawall and open space amenities. Funding Strategy Current CIP funds are in place to get the project underway. Funding should be maintained as this project supports one of City Council's visions and economic development.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 250,000

Total Budgetary Cost Estimate: 250,000 Means of Financing Funding Source Amount Transfer from General Fund 250,000

Total Programmed Funding: 250,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 67 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Industrial and Economic Development Project: 14018 Title:Demolition of Buildings for Economic Development Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 700-710 Crawford St, 1021 High St and 1130-1136 High St Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,300,000 350,000 250,000 250,000 150,000 150,000 150,000 0 Description and Scope Demolition of properties acquired by the EDA for redevelopment. There is an agreement for the properties on Crawford Street and the City will cover the costs of the demolition. Rationale Demolition of the existing structures makes the properties more marketable. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/21 1,300,000

Total Budgetary Cost Estimate: 1,300,000 Means of Financing Funding Source Amount Transfer from General Fund 1,300,000

Total Programmed Funding: 1,300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 68 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Industrial and Economic Development Project: 10317 Title:Lincoln Park Redevelopment Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 350,000 350,000 0 0 0 0 0 0 Description and Scope This project will provide gap funding to the Portsmouth Redevelopment and Housing Authority (PRHA) for the revitalization plan for the Lincoln Park Public Housing Community. Lincoln Park was built in 1960 and is in need of redevelopment. PRHA intends to demolish and rebuild this community of 178 units with more modern and energy efficient units. The first phase will remove 46 units and replace with 48 units receiving project based operating assistance. Equity raised through the Virginia Housing Development Authority (VHDA) Low-Income Housing Tax Credit program will be the main source of development funding for the project. Rationale

Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/16 - 06/20 350,000

Total Budgetary Cost Estimate: 350,000 Means of Financing Funding Source Amount Future Bond Issuance 350,000

Total Programmed Funding: 350,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 69 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Leisure Services

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title Cavalier Manor Athletic Complex 1,142,000 ------1,142,000 Dog Parks - 40,000 40,000 40,000 40,000 40,000 200,000 200,000 Outdoor Recreation Facility Repair / 1,581,373 325,000 325,000 250,000 250,000 250,000 1,400,000 2,981,373 Replacement Recreation Center Maintenance 2,232,225 ------2,232,225 Total Project Cost 4,955,598 365,000 365,000 290,000 290,000 290,000 1,600,000 6,555,598

Debt Funding General Obligation Bonds 2,330,215 ------2,330,215 Transfers Transfer from General Fund 2,625,383 365,000 365,000 290,000 290,000 290,000 1,600,000 4,225,383 Total Funding 4,955,598 365,000 365,000 290,000 290,000 290,000 1,600,000 6,555,598

Fiscal Year 2019 14 - 70 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Leisure Services Project: 15107 Title:Cavalier Manor Athletic Complex Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Cavalier Manor Athletic Complex Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,142,000 1,142,000 0 0 0 0 0 0 Description and Scope The Cavalier Manor Recreation Outdoor Improvements include a new football field, drainage and stormwater management, new sprinkler systems, utility upgrades for the concession stand, 2 parking lots, new baseball field, new softball field, sidewalks, new fencing, PA system for the press box, new press box, bleachers and other related improvements.

Phase I is currently underway. Rationale These are a series of on-going projects to renovate the aging athletic complex at Cavalier Manor. Newly added design and construction costs are for Phase II of the ongoing renovations. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 722,000 Design 07/17 - 06/18 45,000 Construction 07/17 - 06/18 375,000

Total Budgetary Cost Estimate: 1,142,000 Means of Financing Funding Source Amount General Obligation Bonds 1,142,000

Total Programmed Funding: 1,142,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 71 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Leisure Services Project: 168 Title:Dog Parks Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 200,000 0 40,000 40,000 40,000 40,000 40,000 0 Description and Scope Project involves constructing dog parks at existing parks and greenspace. The American Kennel Club standards for a dog park include an acre of land, that drains well, surrounded by a four to six foot high chain link fence with a wheel chair accessible double gated entry, garbage cans, waste bag dispensers, shade, water, and nearby parking. Separate space for large and small breeds is ideal.

Department of Parks, Recreation & Leisure Services staff have identified ten potential sites in current parks or City owned property on which dog parks could constructed. Rationale A recent Harris poll showed 33% of millennial homeowners factored space for their dogs into their decision on their home purchase. Dog ownership has skyrocketed some 29 percent nationwide in the past decade, an increase propelled largely by higher-income millennials. Off-leash dog parks are growing faster than any other type of park in America's largest cities, with 2,200 counted as of 2010.

Portsmouth is the only City in Hampton Roads that does not have a public off leash dog park. Provided such facilities will help Portsmouth attract the highly trained millennial workforce that businesses desire. Funding Strategy Funding would be used to hire a consultant to design the facilities and develop firm cost estimates in fy 2019. The American Kennel Club provides an estimate of $18,000 to construct a dog park (cost can vary based on proximity of water and grading of site). With a 10% contingency added to the estimate, the City could construct two parks per year with $40,000 of funding per year. Numbers may need to be adjusted after design work is complete. Staff would also work with the City's Grant officer to identify grants to offset costs.

Project Map Schedule of Activities Project Activities From - To Amount Design 07/18 - 12/18 40,000 Construction 07/19 - 12/22 160,000

Total Budgetary Cost Estimate: 200,000 Means of Financing Funding Source Amount Transfer from General Fund 200,000

Total Programmed Funding: 200,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 72 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Leisure Services Project: 15007 Title:Outdoor Recreation Facility Repair / Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: CC Vision - Neighborhood District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,981,373 1,581,373 325,000 325,000 250,000 250,000 250,000 0 Description and Scope Improvements and maintenance to tennis courts, basketball courts, skateboard ramps, playground equipment, and athletic fields citywide to include resurfacing, crowning, replacement of broken and/ or defective equipment and other miscellaneous improvements. Also to provide matching funds for a grant to light baseball field at St. Julien's Creek.

Facilities include all city parks. Rationale This project will continue to replace the city's aging outdoor athletic and recreation facilities. Replacement of fencing will enhance the appearance of the facilities and fields, make them safer and more conducive for participants and reduce potential liability. The improvements are supported by the Parks and Recreation Master Plan. Funding Strategy This is a long term, on-going project to replace and upgrade our aging parks and outdoor recreation amenities.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/17 - 06/23 2,981,373

Total Budgetary Cost Estimate: 2,981,373 Means of Financing Funding Source Amount General Obligation Bonds 1,188,215 Transfer from General Fund 1,793,158

Total Programmed Funding: 2,981,373 Future Funding Requirements: 0

Fiscal Year 2019 14 - 73 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Leisure Services Project: 14015 Title:Recreation Center Maintenance Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,232,225 2,232,225 0 0 0 0 0 0 Description and Scope Improvements at recreational facilities to include repair and replacement of roof systems, repair of exterior wall and window systems, repair of interior walls, repairs to flooring systems, interior lighting upgrades and other miscellaneous facility repairs. Project scopes and estimates are based on the recreation center evaluations conducted by Clark Nexsen.

Facilities include Cavalier Manor Recreation Center, Neighborhood Facility Recreation Center, Port Norfolk Recreation Center, J.E. Parker Recreation Center, City Park multi-purpose building, Senior Station. Rationale The existing recreation facilities need maintenance in order to provide a quality recreation experience for all citizens of Portsmouth. These improvements are supported by the Parks, Recreation & Leisure Services Master Plan. Funding Strategy

Operating Budget Impacts We propose to enhance the City's existing facilities in order to maintain a quality recreation experience for all citizens of Portsmouth.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/23 2,232,225

Total Budgetary Cost Estimate: 2,232,225 Means of Financing Funding Source Amount Transfer from General Fund 2,232,225

Total Programmed Funding: 2,232,225 Future Funding Requirements: 0

Fiscal Year 2019 14 - 74 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title 1846 Courthouse Facility Upgrades 1,000,000 100,000 100,000 100,000 - - 300,000 1,300,000 801 Water Street 4,789,871 ------4,789,871 ADA Compliance-Municipal Facilities 834,485 25,000 25,000 25,000 25,000 25,000 125,000 959,485 Cedar Grove Cemetery 80,000 ------80,000 Children's Museum Staff Elevator - 150,000 - - - - 150,000 150,000 Replacement City Fiber Network 750,000 2,779,687 - - - - 2,779,687 3,529,687 City Hall Plumbing System - 550,000 - - - - 550,000 550,000 Replacement Department of Social Services HVAC - 650,000 - - - - 650,000 650,000 Replacement Department of Social Services Roof 165,000 450,000 - - - - 450,000 615,000 Replacement DSS Building 240,000 75,000 100,000 50,000 50,000 50,000 325,000 565,000 DSS Document Management System 200,000 125,000 - - - - 125,000 325,000 DSS Security Monitoring System 113,327 ------113,327 Effingham Fire Station Repairs 250,000 ------250,000 Election System Software (ES&S) & 540,241 ------540,241 Equipment Facility assessments and preliminary 100,000 100,000 100,000 100,000 100,000 100,000 500,000 600,000 engineering Fuel Stations Reconstruction - 450,000 - - - - 450,000 450,000 Harbor Center Pavilion-Facility 493,571 35,000 35,000 35,000 35,000 35,000 175,000 668,571 Upgrades HazMat Program 2,703,943 85,000 75,000 75,000 75,000 75,000 385,000 3,088,943 Hurricane Shelter Assessment - 200,000 - - - - 200,000 200,000 IT Security Audit 100,000 - 100,000 - 100,000 - 200,000 300,000 Miscellaneous Buildings for Parks - 150,000 - - - - 150,000 150,000 and Recreation Municipal Access Control - 150,000 75,000 75,000 75,000 75,000 450,000 450,000 Municipal Security Cameras (Various) - 150,000 150,000 150,000 150,000 150,000 750,000 750,000 Permitting System Replacement 150,000 ------150,000 Portside Festival Site 731,000 ------731,000 Public Safety Facilities Master Plan 650,000 650,000 - - - - 650,000 1,300,000 Public Safety New Radio System 11,000,000 ------11,000,000 Public Utilities Operations Facility 100,000 500,000 - - - - 500,000 600,000 Upgrades Renovations to Various Buildings 4,140,699 315,000 - - - - 315,000 4,455,699 Repair of Seawall 1,331,158 50,000 50,000 50,000 50,000 50,000 250,000 1,581,158 Replacement of HVAC 2,436,052 300,000 300,000 300,000 300,000 300,000 1,500,000 3,936,052 Revenue 1,135,917 ------1,135,917 System-Treasurer/Commissioner of Revenue Roof Replacement 3,431,968 400,000 400,000 400,000 400,000 400,000 2,000,000 5,431,968 Seawall Replacement 24,610,421 2,500,000 2,500,000 - - - 5,000,000 29,610,421 Sportsplex Buildings - 350,000 430,000 - - - 780,000 780,000 Truxtun Fire Station - - 5,300,000 - - - 5,300,000 5,300,000 Waste Management Building 1,500,000 800,000 - - - - 800,000 2,300,000 Water Treatment Plant Building - 150,000 250,000 250,000 150,000 150,000 950,000 950,000 Assessment and Repairs Total Project Cost 63,577,653 12,239,687 9,990,000 1,610,000 1,510,000 1,410,000 26,759,687 90,337,340

Fiscal Year 2019 14 - 75 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Debt Funding Future Bond Issuance 27,790,241 5,150,000 6,030,000 - - - 11,180,000 38,970,241 General Obligation Bonds 21,556,872 2,089,844 - - - - 2,089,844 23,646,716 Public Utilities Revenue Bonds - 150,000 250,000 250,000 150,000 150,000 950,000 950,000 Debt Funding Funding 49,347,113 7,389,844 6,280,000 250,000 150,000 150,000 14,219,844 63,566,957 Education Funding State-Other Categorical Aid 137,600 32,000 64,000 32,000 32,000 32,000 192,000 329,600 Other Funding Harbor Center Pavilion Ticket Sales 468,571 35,000 35,000 35,000 35,000 35,000 175,000 643,571 Other - Federal Funding 122,000 ------122,000 Project Closeouts-Contingency 500,000 ------500,000 Other Funding Funding 1,090,571 35,000 35,000 35,000 35,000 35,000 175,000 1,265,571 State Funding State Funding-Grants - 75,000 37,500 37,500 37,500 37,500 225,000 225,000 Transfers Transfer from General Fund 12,702,369 2,018,000 3,573,500 1,255,500 1,255,500 1,155,500 9,258,000 21,960,369 Transfer from Information Technology - 1,389,843 - - - - 1,389,843 1,389,843 Transfer from Public Utilities Fund 100,000 500,000 - - - - 500,000 600,000 Transfer from Waste Mgmt Fund to 200,000 800,000 - - - - 800,000 1,000,000 CIP Transfers Funding 13,002,369 4,707,843 3,573,500 1,255,500 1,255,500 1,155,500 11,947,843 24,950,212 Total Funding 63,577,653 12,239,687 9,990,000 1,610,000 1,510,000 1,410,000 26,759,687 90,337,340

Fiscal Year 2019 14 - 76 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 16808 Title:1846 Courthouse Facility Upgrades Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Court Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,300,000 1,000,000 100,000 100,000 100,000 0 0 0 Description and Scope Facility upgrades to include exterior wall repairs, rebuilding courtyard to provide drainage and replacement of HVAC system. Rationale Exterior walls are deteriorating and leaking. The existing HVAC system has exceeded its useful life. The courtyard does not adequately drain. Funding Strategy Initial funding is for assessment and preliminary engineering. Prioritized construction based on recommendations from assessments.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 08/17 - 06/22 1,300,000

Total Budgetary Cost Estimate: 1,300,000 Means of Financing Funding Source Amount Transfer from General Fund 1,300,000

Total Programmed Funding: 1,300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 77 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14415 Title:801 Water Street Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 4,789,871 4,789,871 0 0 0 0 0 0 Description and Scope In FY2014 the City of Portsmouth purchased 801 Water Street for the Portsmouth Police Department Headquarters. The Police Department currently occupies the 3rd and 4th floor of the building. This funding will provide for the office build out and construction . Rationale

Funding Strategy Funds will be de-authorized and appropriated under the Public Safety Facility project/Truxtun area project.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/15 - 06/18 4,789,871

Total Budgetary Cost Estimate: 4,789,871 Means of Financing Funding Source Amount General Obligation Bonds 325,000 Transfer from General Fund 3,714,871 Future Bond Issuance 750,000

Total Programmed Funding: 4,789,871 Future Funding Requirements: 0

Fiscal Year 2019 14 - 78 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 16907 Title:ADA Compliance-Municipal Facilities Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Undefined Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 959,485 834,485 25,000 25,000 25,000 25,000 25,000 0 Description and Scope This project provides the needed funding to make restrooms, entrances, halls and doors compliant with the Americans with Disabilities Act. Rationale Funding is required in order to respond to complaints and continue to upgrade non-compliant buildings upon identification of deficiency. Funding Strategy

Operating Budget Impacts There is no direct impact on the Operating Budget.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/15 425,000 Construction 07/06 - 06/23 534,485

Total Budgetary Cost Estimate: 959,485 Means of Financing Funding Source Amount General Obligation Bonds 734,485 Transfer from General Fund 225,000

Total Programmed Funding: 959,485 Future Funding Requirements: 0

Fiscal Year 2019 14 - 79 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14118 Title:Cedar Grove Cemetery Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Effingham Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 80,000 80,000 0 0 0 0 0 0 Description and Scope Replace failing section of wall adjacent to section that collapsed during Hurricane Matthew. Rationale The majority of the wall on the Effingham Street side is failing. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 80,000

Total Budgetary Cost Estimate: 80,000 Means of Financing Funding Source Amount Transfer from General Fund 80,000

Total Programmed Funding: 80,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 80 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 161 Title:Children's Museum Staff Elevator Replacement Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Children's Museum Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 150,000 0 150,000 0 0 0 0 0 Description and Scope This project is to replace the staff elevator at the Children's Museum. Rationale The existing staff elevator is aged and requires constant repairs. We are experiencing increased service calls related to the carriage and control system of the elevators.The replacement needs to be done as soon as possible to avoid a future condition of failure. Funding Strategy The total project cost of $150,000 would be from the City's CIP Fund. Funding source will be determined during the upcoming budget discussions with the budget team. Operating Budget Impacts Plans for this project are to start at the beginning of Fiscal Year 2019.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/18 - 06/19 150,000

Total Budgetary Cost Estimate: 150,000 Means of Financing Funding Source Amount Transfer from General Fund 150,000

Total Programmed Funding: 150,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 81 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23018 Title:City Fiber Network Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Municipal Locations Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,529,687 750,000 2,779,687 0 0 0 0 0 Description and Scope City Fiber Network Project would allow Fiber Connections to all municipal buildings, including schools and libraries. This project would create a Fiber Topology Ring and Lateral extensions to existing service buildings. The Fiber Network would be the foundation infrastructure for Public Safety, Education, and Citizen Connectivity. Furthermore as a regional initiative this project would permit connectivity with regional municipalities. Rationale Project would become the foundation infrastructure for advancing technology throughout the city. Once connected to data centers greater access to competitive service providers would increase cost-savings with superior bandwidth potential. Funding Strategy IT Fund Balance and Bond Funding

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 900,000 Construction 07/17 - 06/23 2,629,687

Total Budgetary Cost Estimate: 3,529,687 Means of Financing Funding Source Amount General Obligation Bonds 2,139,844 Transfer from Information Technology 1,389,843

Total Programmed Funding: 3,529,687 Future Funding Requirements: 0

Fiscal Year 2019 14 - 82 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 157 Title:City Hall Plumbing System Replacement Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: City Hall Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 550,000 0 550,000 0 0 0 0 0 Description and Scope This project is to replace the plumbing system at City Hall with a new system that meets the current building's needs. Rationale The existing plumbing system is deteriorated beyond repair and needs to be replaced. The following has been found: multiple leaks and pipe failures throughout system, previous renovation work was not done according to ADA Standards and the International Plumbing Code. There is also a potential for damages to the building from the leaks.The replacement needs to do be as soon as possible to prevent future failures from impacting city operations and services. Funding Strategy The total project cost of $550,000 would be from the City's CIP fund. Operating Budget Impacts 1. Assessment by Pace Collaborative has been completed. 2. Plans for this project are to start at the beginning of Fiscal Year 2019.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/18 - 06/19 550,000

Total Budgetary Cost Estimate: 550,000 Means of Financing Funding Source Amount Future Bond Issuance 550,000

Total Programmed Funding: 550,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 83 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 175 Title:Department of Social Services HVAC Replacement Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 1701 High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 650,000 0 650,000 0 0 0 0 0 Description and Scope Replacement of the rooftop mounted HVAC equipment located at the Social Services building. Rationale The existing equipment is eighteen years old and is at the end of its life expectancy. The cost to maintain the units is projected to exceed the cost of replacing the units. The existing HVAC units must be removed as part of the roof replacement project. Therefore, it is more cost effective to replace the HVAC units concurrent with the roof replacement project. Funding Strategy

Operating Budget Impacts The condition assessment has been completed. If funds are approved, this project's design and construction will be completed in FY19.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/18 - 06/19 650,000

Total Budgetary Cost Estimate: 650,000 Means of Financing Funding Source Amount Future Bond Issuance 650,000

Total Programmed Funding: 650,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 84 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14215 Title:Department of Social Services Roof Replacement Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 1701 High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 615,000 165,000 450,000 0 0 0 0 0 Description and Scope Replacement of the Department of Social Services roof is needed to prevent future leak occurrences.

The roof system that protects this facility is approximately 17 years old and covers approximately 32,570 square feet of roof area. There are visible signs of water infiltration is the ceilings and in some of the office walls. If the current deficiencies are not remediated, water will continue to infiltrate the building and lead to, if not already, mold to spore formation, interior damage and potential structural damage.

McPherson Design Group has completed the design of roof replacement. The estimated cost to replace the roof is $450,000.

The HVAC Units will also need to be replaced and lifted off the roof during the repair process. Rationale Leaks are causing damage to the building's floor and ceiling tiles. Excess water damage could also result in the development of mildew, thus causing health related issues. The roof repairs will prevent further damage. Funding Strategy Department of Social Services state funding is dependent upon ownership of the building. They will take over ownership of the building in 2020 once all the terms of the lease agreement have been met. Since the building is privately owned at this point, state contributions to the cost of the repair is dependent up the City's Cost Allocation Plan. The state will contribute 26% of the cost of the repair based on the current percentage.

The total project costs for the replacement of the roof is $450,000. Operating Budget Impacts Design has been completed in FY18. Construction is scheduled to start, pending funding, in FY19.

Project Map Schedule of Activities Project Activities From - To Amount Design 07/18 - 06/19 165,000 Construction 07/18 - 06/19 450,000

Total Budgetary Cost Estimate: 615,000 Means of Financing Funding Source Amount Transfer from General Fund 615,000

Total Programmed Funding: 615,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 85 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 15016 Title:DSS Building Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 565,000 240,000 75,000 100,000 50,000 50,000 50,000 0 Description and Scope This project will provide funding over the next 3 years to begin replacement of the tile, carpet and vinyl floors; as well as wall painting and repairs in the DSS building. DSS took occupancy of 1701 High Street in 2001. The original tile, vinyl and carpet floor covering are in place. On a daily basis, the building is occupied by an estimated 300+ employees, including the Health Department. The replacement project includes all areas of the building with the exception of the first and fourth floor break rooms. Renovations for the first floor will be completed in fiscal year 2017. Rationale The vinyl, carpet and tile on the 2nd floor have not been replaced since the building opened approximately 15 year ago. The vinyl color is faded; adhesive has lost or is losing its ability to secure the tiles to the sub-surface. There is separation between the seams and there are visible stains, drag marks and scratches. The carpet is unraveling, stained, a walking hazard, the color has faded and worn areas are secured by duct tape. Tiles are cracked, chipped, and discolored. The wall paper is discolored and the walls need painting. Funding Strategy Reimbursement from VDSS may be submitted in accordance with state guidelines outlined in Section 3.20 of the Finance Guidelines Manual for the Local Department of Social Services.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/15 - 06/21 565,000

Total Budgetary Cost Estimate: 565,000 Means of Financing Funding Source Amount Transfer from General Fund 235,400 State-Other Categorical Aid 329,600

Total Programmed Funding: 565,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 86 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23118 Title:DSS Document Management System Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 1701 High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 325,000 200,000 125,000 0 0 0 0 0 Description and Scope DSS currently utilizes the EasyFiler Document Management System. DSS is looking to upgrade this system with the Laserfiche Information Management System. Laserfiche will allow for enhanced document management and works in accordance with the Library of Virginia guidelines on document retention. Rationale DSS is in need of a data system upgrade. The current EasyFiler Document Management System does not fully accommodate the needs of DSS personnel as the development life cycle of this program has been exceeded. Support in the use of the system is extremely limited and does not allow for developing upgrades. These limitations increase the risk of security vulnerability. The Laserfiche Information Management System will be the same platform that the city is currently utilizing. Funding Strategy Approximately two-thirds of the project costs are expected to be paid by the state through the expenditure reimbursement process. The balance of the costs will be paid by the city. Operating Budget Impacts This system upgrade should reduce future maintenance costs.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 325,000

Total Budgetary Cost Estimate: 325,000 Means of Financing Funding Source Amount Transfer from General Fund 325,000

Total Programmed Funding: 325,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 87 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23218 Title:DSS Security Monitoring System Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 1701 High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 113,327 113,327 0 0 0 0 0 0 Description and Scope The current system in DSS needs to be upgraded. The camera system does not record building activity and there are not enough cameras strategically located within the building to monitor for staff and client safety. Cameras will need to be added to the building perimeter, stairwells, hallways, elevators, lobbies and IT room. Rationale Camera system upgrades are necessary to address issues of safety and well being for both staff and customers. The DSS building operates beyond the normal 8am-5pm hours. Some staff and CPS workers enter the building with children and families during the evening hours with limited security personnel onsite. Funding Strategy Reimbursement from VDSS maybe submitted in accordance with state guidelines outline in Section 3.20 of the Finance Guideline Manual for the Local Department of Social Services.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 113,327

Total Budgetary Cost Estimate: 113,327 Means of Financing Funding Source Amount Transfer from General Fund 113,327

Total Programmed Funding: 113,327 Future Funding Requirements: 0

Fiscal Year 2019 14 - 88 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14017 Title:Effingham Fire Station Repairs Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 250,000 250,000 0 0 0 0 0 0 Description and Scope This project includes the soil densification and lifting of slabs to correct deficiencies as a result of settlement. Wall repairs and all related work are also included in this project. Rationale

Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/16 - 06/17 250,000

Total Budgetary Cost Estimate: 250,000 Means of Financing Funding Source Amount Transfer from General Fund 250,000

Total Programmed Funding: 250,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 89 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23318 Title:Election System Software (ES&S) & Equipment Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 540,241 540,241 0 0 0 0 0 0 Description and Scope 45-DS200 precinct scanners and tabulator /Annual Hardware Maintenance 35-ExpressVote Voting System/Annual Hardware Maintenance $399,999.95/$8,170.98/$5,369.58 32-Voter's Choice EZ Cart 3000 $50,000 64- Voter's Choice X4 Voting Booths from Printelect $40,700 Rationale This is a State requirement. Funding Strategy General Obligation Bonds

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 540,241

Total Budgetary Cost Estimate: 540,241 Means of Financing Funding Source Amount Future Bond Issuance 540,241

Total Programmed Funding: 540,241 Future Funding Requirements: 0

Fiscal Year 2019 14 - 90 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14218 Title:Facility assessments and preliminary engineering Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 600,000 100,000 100,000 100,000 100,000 100,000 100,000 0 Description and Scope Assess and evaluate aging municipal infrastructure as needed to develop maintenance and CIP projects. The Main Library is currently under evaluation. Rationale The majority of municipal facilities have not been recently evaluated to determine condition and maintenance requirements. Funds need to be available both proactive and reactive to provide proper assessments and evaluations. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/22 600,000

Total Budgetary Cost Estimate: 600,000 Means of Financing Funding Source Amount Transfer from General Fund 600,000

Total Programmed Funding: 600,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 91 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 166 Title:Fuel Stations Reconstruction Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Churchland & Operations Center Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 450,000 0 450,000 0 0 0 0 0 Description and Scope Replacement of outdated fuel pumps and chip reader system. Includes upgrading to diesel exhaust fluid dispenser, which is required by EPA. Rationale Replacement of the two fuel locations, Churchland and Operations Center, is necessary since we have an outdated system, which is generating costly repairs. By replacing both fuel locations, the City would meet the new regulatory environmental requirements. Funding Strategy The total project cost of $450,000 would be from the City's CIP Fund. Operating Budget Impacts Plans to begin this project would be at the beginning of Fiscal Year 2019.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/18 - 06/19 450,000

Total Budgetary Cost Estimate: 450,000 Means of Financing Funding Source Amount Future Bond Issuance 450,000

Total Programmed Funding: 450,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 92 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 18507 Title:Harbor Center Pavilion-Facility Upgrades Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 901 Crawford Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 668,571 493,571 35,000 35,000 35,000 35,000 35,000 0 Description and Scope The purpose of this project is to develop a life cycle replacement schedule for items at the Harbor Center Pavilion. Rationale The rationale for this project is to maintain a realistic replacement schedule for large items at the Pavilion. By developing a systematic methodology to replace chairs, curtains, stage and other items, the facility will remain in good condition and eliminate the need for large capital expenditures at one time. Funding Strategy Funding for this project is a $1.00 per ticket facility charge. Operating Budget Impacts The funding of this project will support the operating budget by decreasing repair cost and enhancing the venue to attract more customers.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 12/20 668,571

Total Budgetary Cost Estimate: 668,571 Means of Financing Funding Source Amount Transfer from General Fund 25,000 Harbor Center Pavilion Ticket Sales 643,571

Total Programmed Funding: 668,571 Future Funding Requirements: 0

Fiscal Year 2019 14 - 93 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 16707 Title:HazMat Program Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,088,943 2,703,943 85,000 75,000 75,000 75,000 75,000 0 Description and Scope This project is used to pay for the removal and or disposal of hazardous material such as asbestos, lead, mold and PCB's. Most of the hazardous material has been identified in the city's Asbestos Management Plan. During renovations, some material is exposed that was not identified in the Management Plan. When this occurs, the material must be removed and disposed of properly. Rationale This project provides funding to allow for removal of hazardous materials in emergencies as well as planned renovations. The city's Asbestos Management Plan as required by the State, contains language that requires annual funding for both emergency and routine removal of asbestos. This project provides the required funding. Funding Strategy This project is funded through a combination of GO bonds and pay as you go cash funding.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/23 3,088,943

Total Budgetary Cost Estimate: 3,088,943 Means of Financing Funding Source Amount General Obligation Bonds 2,302,938 Transfer from General Fund 786,005

Total Programmed Funding: 3,088,943 Future Funding Requirements: 0

Fiscal Year 2019 14 - 94 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 202 Title:Hurricane Shelter Assessment Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 200,000 0 200,000 0 0 0 0 0 Description and Scope Conduct an assessment of IC Norcom High School, Churchland High School and Lakeview Elementary to determine the upgrades necessary for these facilities to serve as complete stand alone shelters during emergency operations. Rationale The assessment is necessary to determine if these facilities meet the requirements for complete stand alone shelters. If upgrades are necessary, they will be programmed in future CIP budgets. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 200,000

Total Budgetary Cost Estimate: 200,000 Means of Financing Funding Source Amount Transfer from General Fund 200,000

Total Programmed Funding: 200,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 95 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14318 Title:IT Security Audit Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Municipal Facilities Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 300,000 100,000 0 100,000 0 100,000 0 0 Description and Scope Information Technology Security Audits are essential segments of Cyber-Security Frameworks. Security Audits measure cyber security posturing, information systems, and infrastructure against would be malicious acts. Once completed, results are compared to framework standards, and any deficiencies mediated. Rationale Security Audits are mandated and must be in compliance with HIPPA, PCI, SOX, CJIS as well as general best practices of financial audits. Funding Strategy No future funding requirements until FY 2023, as comprehensive security audits should be performed biennial.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/22 300,000

Total Budgetary Cost Estimate: 300,000 Means of Financing Funding Source Amount Transfer from General Fund 300,000

Total Programmed Funding: 300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 96 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 195 Title:Miscellaneous Buildings for Parks and Recreation Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 150,000 0 150,000 0 0 0 0 0 Description and Scope New chemical storage barn for Parks, Recreation and Leisure Services. New storage building for Olive Branch Cemetery. Both buildings would be 1600 SF. Rationale There are no other compatible buildings in the City that meet the space and climate-controlled needs for the chemical storage building. The existing building does not meet current current guidelines.

The existing storage building present environmental problems in the office space at the Olive Branch Cemetery. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/19 150,000

Total Budgetary Cost Estimate: 150,000 Means of Financing Funding Source Amount Transfer from General Fund 150,000

Total Programmed Funding: 150,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 97 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 171 Title:Municipal Access Control Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Municipal Facilities Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 450,000 0 150,000 75,000 75,000 75,000 75,000 0 Description and Scope This project would provide critical funding for replacement of security access control systems throughout various municipal buildings. Municipal access control would extend throughout an enterprise control and review platform. Access control replacement cycle would conform to department critically, and municipal building location. Initial replacement would include server control infrastructure upgrade, which then would be followed by door and reader panels. Rationale Currently, municipal facilities access control infrastructure has reached end of life. This infrastructure provides secure or limited access to facilities preventing access by the general population. These facilities mandate criminal background investigations or business use case. Information Technology best practices would mandate central infrastructure control with redundant site control preventing communication failure. Funding Strategy Funding source would be determined by various departmental, public safety, and general fund grants and/or funding.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 450,000

Total Budgetary Cost Estimate: 450,000 Means of Financing Funding Source Amount State Funding-Grants 225,000 Transfer from General Fund 225,000

Total Programmed Funding: 450,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 98 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 170 Title:Municipal Security Cameras (Various) Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Municipal Facilities Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 750,000 0 150,000 150,000 150,000 150,000 150,000 0 Description and Scope This project would provide critical funding for replacement of security monitoring cameras throughout various municipal buildings. Municipal security cameras would extend throughout an enterprise recording platform and storage repository. Rationale Currently, municipal facilities security camera infrastructure has reached end of life. This infrastructure provides vital video and audio recording in the event of an emergency. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 750,000

Total Budgetary Cost Estimate: 750,000 Means of Financing Funding Source Amount Transfer from General Fund 750,000

Total Programmed Funding: 750,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 99 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23418 Title:Permitting System Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Municipal Departments Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 150,000 150,000 0 0 0 0 0 0 Description and Scope The City of Portsmouth’s Permitting, Inspections, and Planning software, which was implemented in 2000 has reached and surpassed operational and development life-cycles. Currently multiple departments are effected by the limitations of the software platform. The affected department stakeholders include Planning, Permitting, Inspections, Engineering, and Fire Departments. All of the stakeholders have expressed ambition to leverage advanced technology, which would improve internal processes and enhanced citizen communication. Rationale The rationale of software replacement expedites internal and external processes and communication through cloud-based technology and citizen portals. Funding Strategy Funding would be singular, and would cover mobile and stationary infrastructure. Operating Budget Impacts As technology transitions to a hosted model for increased Disaster Recovery and Continuity Of Operations. The software licenses would be an annually occurring operating budget increase.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 150,000

Total Budgetary Cost Estimate: 150,000 Means of Financing Funding Source Amount General Obligation Bonds 150,000

Total Programmed Funding: 150,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 100 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14418 Title:Portside Festival Site Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 731,000 731,000 0 0 0 0 0 0 Description and Scope The new Portside will consist of a 5000SF pavilion and its associated site improvements. The pavilion will be open-air with a sloped, standing seam metal roof. Under the roof, there will be three enclosed vendor food preparation spaces with serving counters, and an enclosed utility space totaling 1,000 square feet. The remainder of the pavilion will be assembly and circulation space, suitable for tables and chairs, and a small stage area for musical acts. The layout of the site will allow for city sponsored events, outdoor dining, festivals and private parties. The vendor spaces will be rented to local food vendors on a seasonal basis. Assembly space will be furnished outside the pavilion through the use of permeable concrete pavers. Right-of-way sidewalk will be replaced on three sides to match sidewalks in the area.

Stormwater management requirements will be handled by two bio-retention beds and permeable pavers. Rationale Tolls and tunnel closures related to the Elizabeth River Tunnels project is having a significant economic impact on the City of Portsmouth, especially its Downtown Business area. People are changing their habits, and the city is feeling the impacts more than anywhere else in the region. To that end, City Council has challenged the former and current City Manager to get more people Downtown and make better use of the waterfront with respect to events and gathering spaces.

The new Portside speaks directly to this challenge. It seeks to restore a favorite local(regional) meeting place and meets the vision of City Council: - Neighborhoods and Sense of Community: a place where all citizens feel like they belong - Quality of Life: providing amenities and activities for its citizens - Pride of the Past: bringing back the recent past; a popular Downtown attraction Funding Strategy General Obligation Bonds. Potential grant funding of $548,250.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 731,000

Total Budgetary Cost Estimate: 731,000 Means of Financing Funding Source Amount General Obligation Bonds 731,000

Total Programmed Funding: 731,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 101 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14518 Title:Public Safety Facilities Master Plan Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,300,000 650,000 650,000 0 0 0 0 0 Description and Scope Analysis, planning and engineering associated with existing and future public safety facilities Rationale New Fire Station and Public Safety Facility for Police Department and Fire Department Administration Funding Strategy Fire station locations are critical in providing optimal fire and EMS service delivery to the city. Many of the city’s fire stations have outdated building infrastructure that requires significant repairs and or lack design features required for a modern fire service. The areas served by these stations have different levels of demand for fire department responses and changes to roadway system may affect response times.

In order to improve fire response times and performance, and spend city funds in the most effective manner, a comprehensive and professional study is required to model current and projected traffic patterns and determine the needs of fire stations and their optimal locations. The Truxtun area's need for a combined public safety administration complex will be addressed through this professional and technical analysis and study.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/23 1,300,000

Total Budgetary Cost Estimate: 1,300,000 Means of Financing Funding Source Amount Project Closeouts-Contingency 500,000 Transfer from General Fund 150,000 Future Bond Issuance 650,000

Total Programmed Funding: 1,300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 102 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23512 Title:Public Safety New Radio System Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Public Safety Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 11,000,000 11,000,000 0 0 0 0 0 0 Description and Scope The Smartnet radio system was installed in1987 and will reach the end of its product life-cycle at the end of 2012. Limited product development on the Smartnet platform will begin occurring in 2010 and manufacturing of Smartnet equipment will end in 2012. A radio system modernization is needed to replace the aging system and meet national P25 communications standards with an upgrade to digital technology.

P25 communication standard have been adopted nationally to improve radio interoperability, compatibility and security. A radio system modernization plan is recommended to replace the Smartnet system with a digital system that meets P25 standards and upgrades the city's radio technology. The new P25 system will be simulcast to improve radio coverage in areas of the city that experience communication problems with portable radios. Rationale

Funding Strategy This project will be funded by General Obligation bonds.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 01/06 - 06/19 11,000,000

Total Budgetary Cost Estimate: 11,000,000 Means of Financing Funding Source Amount General Obligation Bonds 3,000,000 Future Bond Issuance 8,000,000

Total Programmed Funding: 11,000,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 103 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 14618 Title:Public Utilities Operations Facility Upgrades Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: 430 Meander Road Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 600,000 100,000 500,000 0 0 0 0 0 Description and Scope Facility upgrades to include new HVAC, flooring replacement, roof evaluation and security upgrades. Rationale As buildings age, maintenance and repairs are needed to prolong the life of the buildings and increase its usability. Funding Strategy Public Utility Fund

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/20 600,000

Total Budgetary Cost Estimate: 600,000 Means of Financing Funding Source Amount Transfer from Public Utilities Fund 600,000

Total Programmed Funding: 600,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 104 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 17207 Title:Renovations to Various Buildings Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Citywide Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 4,455,699 4,140,699 315,000 0 0 0 0 0 Description and Scope This project provides funding to perform major renovations to various City Facilities. These projects are prioritized through a comprehensive needs assesment. Rationale The renovation of facilities reduces the cost of regular maintenance to buildings, provides citizens and employees with facilities that are safe and comfortable to utilize, and provides the opportunity to install efficient building systems that decrease the overall cost of operating the facilities. The increase of $185,000 is due to additional maintenance needed to our aging structures and replacement of two elevators at the Children's Museum. Funding Strategy This project is funded by a combination of GO Bond funding and pay as you go cash funding. Operating Budget Impacts The regular renovation of facilities reduces the cost of maintaining the facility and decreases energy cost through the installation of energy efficient equipment.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/22 4,455,699

Total Budgetary Cost Estimate: 4,455,699 Means of Financing Funding Source Amount General Obligation Bonds 3,507,987 Transfer from General Fund 947,712

Total Programmed Funding: 4,455,699 Future Funding Requirements: 0

Fiscal Year 2019 14 - 105 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 17407 Title:Repair of Seawall Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Downtown Waterfront Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,581,158 1,331,158 50,000 50,000 50,000 50,000 50,000 0 Description and Scope Inspection and routine maintenance of the seawall structure. Rationale The waterfront seawall and bulkhead is a major element of the downtown waterfront. This funding is for the seawall's maintenance to ensure safety of citizens and visitors. This maintenance will address the concrete, steel and other materials that are exposed to and impacted by pedestrian and vessel use, weather and the waters of the river. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/06 - 06/23 1,581,158

Total Budgetary Cost Estimate: 1,581,158 Means of Financing Funding Source Amount General Obligation Bonds 937,658 Transfer from General Fund 643,500

Total Programmed Funding: 1,581,158 Future Funding Requirements: 0

Fiscal Year 2019 14 - 106 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 16807 Title:Replacement of HVAC Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: N/A Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,936,052 2,436,052 300,000 300,000 300,000 300,000 300,000 0 Description and Scope This project provides the neccesary funding to replace aging Heating, Ventilation and Air Conditioning systems proactively using life cycle cost methodology. Rationale The continued funding of this project allows for a more reliable and efficient inventory of equipment. Repair cost decrease and reliability increases. $300,000 is required for FY19 HVAC replacement of various City buildings. Funding Strategy This project is funded by a combination of GO bonds and pay as you go cash funding. Operating Budget Impacts Continued funding of this project minimizes repair cost of existing equipment and allows for the installation of more efficient equipment that utilizes less energy.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/22 1,461,406 Construction 07/06 - 06/21 2,474,646

Total Budgetary Cost Estimate: 3,936,052 Means of Financing Funding Source Amount General Obligation Bonds 1,399,296 Transfer from General Fund 2,536,756

Total Programmed Funding: 3,936,052 Future Funding Requirements: 0

Fiscal Year 2019 14 - 107 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 23517 Title:Revenue System-Treasurer/Commissioner of Revenue Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: High Street Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 1,135,917 1,135,917 0 0 0 0 0 0 Description and Scope Revenue System Rationale The City Treasurer and Commissioner of Revenue are requesting the replacement of several internally developed taxation and billing systems with a single integrated revenue collections system. The new system will replace several stand alone systems including software applications for business licenses, personal property assessment and taxing, real estate billing, trustee taxes, Virginia income tax processing, animal (dog) licenses, and cashiering and delinquent tax collections. The consolidation of these taxing and billing systems into a single system for the revenue collection will reduce the need to support and maintain separate databases and software applications.

A new integrated revenue and collection system will improve the efficiency and effectiveness of taxing and collection in both the Commissioner of Revenue and City Treasure offices. Funding Strategy This project is funded through pay as you go cash funding.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/13 - 06/17 1,135,917

Total Budgetary Cost Estimate: 1,135,917 Means of Financing Funding Source Amount Transfer from General Fund 1,135,917

Total Programmed Funding: 1,135,917 Future Funding Requirements: 0

Fiscal Year 2019 14 - 108 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 16507 Title:Roof Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Undefined Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 5,431,968 3,431,968 400,000 400,000 400,000 400,000 400,000 0 Description and Scope This CIP project is recurring and will address roof replacements in accordance with the roof replacement plan that has been established. The roof replacement plan was conducted after a thorough evaluation of all roofs. The evaluation utilized both non-destructive and destructive tests. Rationale The continued funding of this CIP allows the city to proactively maintain roofing systems in a systematic way that eliminates the need for large capital expenses all at one time. Based on a study by McPherson Design Group, several roofs need to be replaced which is estimated to be a total of $400,000. Funding Strategy There has been consistent funding over the past 12 years. This funding has improved the overall condition of roofs across the city. Operating Budget Impacts The continued funding of this project minimizes repair expenses due to damages caused by leaking roofs.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/17 - 06/22 5,431,968

Total Budgetary Cost Estimate: 5,431,968 Means of Financing Funding Source Amount General Obligation Bonds 3,098,508 Transfer from General Fund 2,211,460 Other - Federal Funding 122,000

Total Programmed Funding: 5,431,968 Future Funding Requirements: 0

Fiscal Year 2019 14 - 109 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 18307 Title:Seawall Replacement Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Downtown Portsmouth Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 29,610,421 24,610,421 2,500,000 2,500,000 0 0 0 0 Description and Scope This project provides funding for necessary repairs/replacement of the waterfront seawall from Swimming Point parallel to Crawford Pkwy east, to the former Holiday Inn site and from the North end on the Elizabeth River side, to the south end of the seawall adjacent to City Hall. The first phase was the replacement of approximately 140 feet of this seawall that collapsed just north of High Street Landing. The second phase was replacement of the seawall from Swimming Point to the Holiday Inn site parallel to Crawford Parkway. The third phase will be replacement of the seawall on the Elizabeth River side from High Street to the Marina. Rationale The Seawall is a major city-owned asset in downtown Portsmouth. The impacts of the seawall on economic development, tourism, and community pride are difficult to quantify, but are significant. Recent routine inspections of the seawall have shown that there is substantial damage that must be repaired. The design is complete for all phases, except inside the North Inlet. Funding Strategy Funding for this project will be a combination of debt funding and pay as you go cash funding. Operating Budget Impacts No impact to the operating budget.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/07 - 06/20 29,610,421

Total Budgetary Cost Estimate: 29,610,421 Means of Financing Funding Source Amount General Obligation Bonds 4,020,000 Transfer from General Fund 2,090,421 Future Bond Issuance 23,500,000

Total Programmed Funding: 29,610,421 Future Funding Requirements: 0

Fiscal Year 2019 - 11014 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 193 Title:Sportsplex Buildings Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 780,000 0 350,000 430,000 0 0 0 0 Description and Scope Demolish four remaining buildings at the Sportsplex. Demolition of remaining building on recreational parcel adjacent to neighborhood. Rationale The existing buildings at the Sportsplex need to be demolished for the general safety of the developing recreational parcel. Funding Strategy

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 780,000

Total Budgetary Cost Estimate: 780,000 Means of Financing Funding Source Amount Future Bond Issuance 780,000

Total Programmed Funding: 780,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 111 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 15316 Title:Truxtun Fire Station Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 5,300,000 0 0 5,300,000 0 0 0 0 Description and Scope This project will fund the design and construction of a new fire station in Truxtun. This station will serve an area which has one of the greatest demands for fire and medical services. This station fills response void and will assist with events in Cradock, West Cradock, Newtown, Prentis Park, Douglas Park, and Highland Biltmore. Rationale

Funding Strategy Bond Funding is anticipated.

Project Map Schedule of Activities Project Activities From - To Amount Construction 07/19 - 06/20 5,300,000

Total Budgetary Cost Estimate: 5,300,000 Means of Financing Funding Source Amount Transfer from General Fund 2,200,000 Future Bond Issuance 3,100,000

Total Programmed Funding: 5,300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 112 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 15416 Title:Waste Management Building Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Frederick Boulevard Operations Center Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 2,300,000 1,500,000 800,000 0 0 0 0 0 Description and Scope Replace existing Waste Management Building with a facility that meets current standards and is more operationally functional. Rationale

Funding Strategy Waste Management user fees to cover Fund for General Obligation bonds and Transfer from Waste Management Fund.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/20 2,300,000

Total Budgetary Cost Estimate: 2,300,000 Means of Financing Funding Source Amount General Obligation Bonds 1,300,000 Transfer from Waste Mgmt Fund to CIP 1,000,000

Total Programmed Funding: 2,300,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 113 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Municipal Facilities Project: 207 Title:Water Treatment Plant Building Assessment and Repairs Status: Budget Submission Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Lake Kilby Water Treatment Plant Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 950,000 0 150,000 250,000 250,000 150,000 150,000 0 Description and Scope Complete building assessments of the facilities at the Water Treatment Plant and other buildings in the watershed that support the production of water for the City. Rationale Structural assessment of roofs, foundations and exterior walls, and assessments for mechanical systems, life safety systems, security systems, and all other major building components for the numerous facilities at the treatment plant that are vital to the production of water for consumption, fire flow and bulk sale. Funding Strategy Public Utility Fund

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/23 950,000

Total Budgetary Cost Estimate: 950,000 Means of Financing Funding Source Amount Public Utilities Revenue Bonds 950,000

Total Programmed Funding: 950,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 114 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Parking Authority CIP

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title Parking Garage Repairs 3,021,271 250,000 - - - - 250,000 3,271,271 Total Project Cost 3,021,271 250,000 - - - - 250,000 3,271,271

Debt Funding General Obligation Bonds 1,843,039 ------1,843,039 Transfers Transfer from General Fund 428,232 250,000 - - - - 250,000 678,232 Transfer from Parking Authority 750,000 ------750,000 Operating Transfers Funding 1,178,232 250,000 - - - - 250,000 1,428,232 Total Funding 3,021,271 250,000 - - - - 250,000 3,271,271

Fiscal Year 2019 14 - 115 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Parking Authority CIP Project: 17107 Title:Parking Garage Repairs Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Downtown Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 3,271,271 3,021,271 250,000 0 0 0 0 0 Description and Scope Ongoing capital funds are needed to make rehabilitation repairs to the nine City parking garages. Funding over the next five years will be used to address floor repairs in the Central Garage and the Police Station basement and painting in the Water Street Garage. Rationale The parking garages are major structures that often require one-time, major repairs/upgrades that are beyond the scope of the annual operating budget funds. As such, an ongoing CIP account has been created to fund these major repairs. Funding Strategy

Operating Budget Impacts Maintaining the garages properly prevents escalating maintenance costs.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/19 3,271,271

Total Budgetary Cost Estimate: 3,271,271 Means of Financing Funding Source Amount Transfer from Parking Authority Operating 750,000 General Obligation Bonds 1,843,039 Transfer from General Fund 678,232

Total Programmed Funding: 3,271,271 Future Funding Requirements: 0

Fiscal Year 2019 14 - 116 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Fleet Management

Appropriated FY 2019 Un-Appropriated Subsequent Years 5 Year CIP To Date Proposed FY 2020 FY 2021 FY 2022 FY 2023 Total Total Project Title City Garage Fleet 8,724,679 3,000,000 - - - - 3,000,000 11,724,679 Command /E911 back-up 687,000 ------687,000 replacement vehicle for critical incidents SWAT Team Delivery and Equipment 196,020 ------196,020 Truck Upgrading of existing City fuel - 450,000 - - - - 450,000 450,000 stations Total Project Cost 9,607,699 3,450,000 - - - - 3,450,000 13,057,699

Debt Funding Future Bond Issuance 7,740,771 3,450,000 - - - - 3,450,000 11,190,771 General Obligation Bonds 687,000 ------687,000 Debt Funding Funding 8,427,771 3,450,000 - - - - 3,450,000 11,877,771 Transfers Transfer From Garage Fund 983,908 ------983,908 Transfer from General Fund 196,020 ------196,020 Transfers Funding 1,179,928 ------1,179,928 Total Funding 9,607,699 3,450,000 - - - - 3,450,000 13,057,699

Fiscal Year 2019 14 - 117 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Fleet Management Project: 23712 Title:City Garage Fleet Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: City Garage Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 11,724,679 8,724,679 3,000,000 0 0 0 0 0 Description and Scope This projects provides for the annual replacement of General Fund fleet vehicles and equipment. Rationale The city's fleet of vehicles and equipment requires replacement to provide a service, to reduce maintenance costs and improve safety. The city has a significant backlog of over aged vehicles and consistent funding is needed to replace older or broken equipment and vehicles. Funding Strategy The City Garage charges user departments for vehicle maintenance and fuel costs. The revenue collected pays for the vehicle maintenance and capital cost of vehicle purchases. Short-term financing will enable the city to catch up on the backlog of replacement vehicles to take advantage of low interest rates and reduce operational repair costs.

Project Map Schedule of Activities Project Activities From - To Amount Vehicle Leasing 01/15 - 06/23 11,724,679

Total Budgetary Cost Estimate: 11,724,679 Means of Financing Funding Source Amount Transfer From Garage Fund 983,908 Future Bond Issuance 10,740,771

Total Programmed Funding: 11,724,679 Future Funding Requirements: 0

Fiscal Year 2019 14 - 118 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Fleet Management Project: 23618 Title:Command /E911 back-up replacement vehicle for critical incidents Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 687,000 687,000 0 0 0 0 0 0 Description and Scope The Emergency Communications and Mobile Command Vehicle is a self-propelled, self-contained command and communications center. The vehicle will be equipped with telescopic surveillance cameras, multiple television monitors, a generator, 4 dispatch workstations, a communications package that crosses civilian, first responders and military systems and many other features. This vehicle will be DUAL PURPOSE, a command and control vehicle and an emergency backup E-911 center for the City of Portsmouth. The vehicle will provide on scene command and control at scenes of serious incidents where unified commands would be expected to formulate. Rationale The City of Portsmouth currently has an older model Communications Center vehicle that has passed its life expectancy and become very maintenance intensive. Furthermore, this vehicle also has limited radio interoperability capability making it nearly obsolete in a regional response. In the event of a hurricane or natural disaster, this vehicle would keep the E911 system and radio communication system up and running for response, relief and recovery operations. Any failure in the E911 system would create immense health and safety concerns which would be mitigated by this platform. The vehicle will provide on scene command and control at scenes of serious incidents where unified commands would be expected to formulate. This vehicle will boost a more efficient command and control environment for all responders to Serious Incidents and will fully integrate with regional Emergency Services, Military and Maritime communication systems to alleviate current shortfalls. Funding Strategy Historically alternative funding through grants has been pursued. A grant proposal was submitted to purchase a replacement command vehicle through DHS/FEMA’s Port Security Grant Program (PSGP) in 2016, but was not funded. Operating Budget Impacts $70,287 annual maintenance reoccurring (source: Fleet Vehicle Management staff)

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 687,000

Total Budgetary Cost Estimate: 687,000 Means of Financing Funding Source Amount General Obligation Bonds 687,000

Total Programmed Funding: 687,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 119 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Fleet Management Project: 23718 Title:SWAT Team Delivery and Equipment Truck Status: Active Project Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 196,020 196,020 0 0 0 0 0 0 Description and Scope The SWAT/CNT (Crisis Negotiators Team) Personnel Delivery and Equipment Vehicle is a self-propelled, self-contained SWAT/CNT personnel delivery specialty equipment and vehicle. The vehicle will serve as two (2) platforms in one. First, the vehicle will serve as an equipment delivery system to get specialty items and stores to the incident location where the officers will be waiting in instances of SWAT/CNT callouts for barricaded, hostage rescue operations and high risk search warrants. The vehicle’s second platform will be utilized serving as the initial tactical command center for the SWAT/CNT teams. A secure, central and mobile platform to deliver this equipment to scenes throughout the city is vital to the success of these missions resulting in as many positive outcomes as possible. Rationale SWAT relies on two (2) vehicles for the delivery of the team and the associated gear needed for SWAT operations, the SWAT delivery and equipment truck and the Lenco Bearcat Armored Rescue Vehicle (ARV). These two vehicles are critical to the timely delivery of the SWAT team to barricaded subjects, hostage situations and search warrant service. The equipment and delivery truck is aging and is maintenance intensive. The SWAT delivery and equipment truck serves as the principle vehicle as the ARV has limited room for people and/or equipment. Several times this year SWAT has deployed without the delivery and equipment truck due to maintenance issues. Funding Strategy Historically alternative funding through grants has been pursued. The current Equipment and Delivery Vehicle was purchased through the Department of Homeland Security/FEMA’s 2008 Port Security Grant Program (PSGP). A grant proposal was submitted to purchase a replacement vehicle through DHS/FEMA’s Port Security Grant Program (PSGP) in 2015. This grant was not funded. Operating Budget Impacts $22,086 - Annual maintenance cost (source: Fleet Vehicle Management staff)

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/17 - 06/18 196,020

Total Budgetary Cost Estimate: 196,020 Means of Financing Funding Source Amount Transfer from General Fund 196,020

Total Programmed Funding: 196,020 Future Funding Requirements: 0

Fiscal Year 2019 14 - 120 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements Fleet Management Project: 138 Title:Upgrading of existing City fuel stations Status: Proposed Comprehensive Plan Information Project Location CIE Project: N/A Plan Reference: District: LOS/Concurrency: N/A Project Need: N/A Location: Churchland and Frederick Blvd. Programmed Funding Programmed Appropriated Budgeted Non-Appropriated Programmed CIP Funding Funding To Date FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Future Funding 450,000 0 450,000 0 0 0 0 0 Description and Scope Upgrading of existing City fuel stations at the Frederick and Churchland locations to include all electronics, islands, and apparatus. Rationale The current fuel stations are aging and parts are becoming obsolete and hard to find. Funding Strategy

Operating Budget Impacts Service costs from aging infrastructures is costly and downtime is frequent.

Project Map Schedule of Activities Project Activities From - To Amount Project Management 07/18 - 06/19 450,000

Total Budgetary Cost Estimate: 450,000 Means of Financing Funding Source Amount Future Bond Issuance 450,000

Total Programmed Funding: 450,000 Future Funding Requirements: 0

Fiscal Year 2019 14 - 121 Capital Improvements City of Portsmouth Fiscal Year 2019 Proposed Budget Capital Improvements

Fiscal Year 2019 14 - 122 Capital Improvements ORDINANCES

Ordinances will be included

In the FY 2019

Adopted Budget Book FINANCIAL POLICIES

Policy Purpose

The financial integrity of our city government is of utmost importance. Therefore, the establishment of appropriate financial management, debt administration, budget and capital- plan development, and long-range planning policies (“Financial Policies”) promote the fiscal health of Portsmouth and ensure the cost-effective and efficient delivery of services. Written, adopted financial policies have many benefits such as assisting the elected officials and staff in the financial management of the city, saving time and energy when discussing financial matters, engendering public confidence, and providing continuity over time as elected officials and staff members change. Staff review policies annually and City Council reaffirms these at least once every three years.

Financial Policy Linkages

The city has developed Financial Policies, with input from its financial advisor, based upon municipal finance “Best Practices” as promulgated by the Government Finance Officers Association and the National Advisory Council on State and Local Budgeting. The city and its agents will regularly monitor the evolution of such “Best Practices” and update these Financial Policies and the city’s operating practices accordingly.

General Financial Principles

 The city will continuously evaluate programs and operating practices, ensuring to city’s residents an efficient and highly effective local government.

 The city will use technological advances to increase employee productivity and reduce the need for new positions.

 The city will allocate new dollars (after meeting fixed commitments such as debt service requirements and benefits changes) to the key priority areas as established by Council.

 The city will use benefits of new economic development to maintain an adequate tax rate for services rendered to our residents.

16-1 REVENUES

Revenue Diversification

The city will strive to maintain diversified and stable revenue streams to protect the government from problematic fluctuations in any single revenue source and provide stability to ongoing services.

Fees and Rates

All fees established by the city for licenses, permits, fines, services, applications and other miscellaneous charges shall be set to recover all or a portion of the city’s expense in providing the service. Staff will annually review fees and rates with the development of the operating budget.

Use of One-Time Revenues

The city will not use one-time revenues for recurring operating expenditures. One-time revenues include, but are not limited to: proceeds from the sale of land or surplus equipment, legal settlements, or revenue windfalls (i.e. unusually large building permits, etc.).

Conservative Estimation

Revenues will be budgeted conservatively to minimize shortfalls in individual revenue accounts. Staff will develop revenue estimates based on historical collection patterns and economic trends. Unusual economic circumstances shall require adjustments to collection assumptions.

BUDGET

Balanced Budget

The city’s budgetary policies are based upon guidelines and restrictions established by state and city codes and U.S. Generally Accepted Accounting Principles (GAAP) for governmental entities. These provisions set forth the city’s fiscal year, public hearing and advertising requirements, restrictions on taxation, and stipulate that the city must maintain a balanced budget.

16-2

The city will annually adopt and execute a budget for such funds required by law or by sound financial practices and GAAP. The budget shall control the levy of taxes and the expenditure of money for all city purposes during the ensuing fiscal year.

The city’s budget may be considered balanced if estimated revenues meet planned expenditures.

Contingency Appropriation

The budget shall strive to include in the annual budget a contingency appropriation of at least 0.5% of budgeted expenditures. The contingency appropriation is designed to meet unanticipated revenue shortfalls or emergency expenditures.

Use of Fund Balance

While accumulated fund balance in the General Fund may legally be used as revenue to support the budget, the city’s intention is not to use fund balance to fund recurring operating expenditures. Accumulated fund balance over and above the city’s fund balance target may be considered for funding one-time expenditures.

City Manager’s Authorization

The City Code authorizes the City Manager, during the course of the fiscal year, to implement cost neutral office consolidations or make other changes for the city’s betterment (Section 5.02. c). Also, the Budget Ordinance authorizes the City Manager to transfer, within the same fund, any unencumbered appropriations from one department, project, or purpose to another department, project, or purpose.

Quarterly Budget Monitoring

Staff will provide City Council with a quarterly update of actual revenues and expenditures for the Fiscal Year to:

(1) The adopted budget, and

(2) Revenues and expenditures through the same period of the previous fiscal year. Sufficient narrative will accompany tabular presentations to explain material variances from budget and the prior year. These reports provide sufficient information to City Council to allow for

16-3

mid-year budget adjustments necessary to avoid operating budget shortfalls. As appropriate, staff will provide recommendations for amendments to the budget to ensure budgetary balance.

Multi-Year Operating Budget Forecast

The city will prepare and annually update a long range (5 year) financial forecast of the operating budget using trend indicators and projections of annual operating revenues, expenditures, capital improvements associated debt service, and fund balance levels. This forecast provides an internal planning tool for staff and the City Council, and will be shared with the rating agencies each year. The forecast projects results based on programs, trends, and policies in effect.

CAPITAL IMPROVEMENT BUDGET PROGRAM GUIDELINES

The city will develop a Five-Year Capital Improvement Program annually. The first year of this plan will be approved and appropriated by the City Council after meeting legal advertising and public hearing requirements.

The city will continue to enhance the level of pay-as-you-go funding in the annual Capital budget to reduce reliance on debt financing for capital projects.

The city will adequately maintain its physical assets to protect the city’s capital investment and minimize future maintenance and replacement costs. The operating budget will provide for the adequate maintenance of these facilities and infrastructure.

FUND BALANCE

Policy Minimum

The city will maintain an Unassigned General Fund Balance equal to 15% of General Fund revenues.

If the Unassigned General Fund Balance falls below the minimum level described above, the City Manager will submit a detailed plan to City Council that proposes actions necessary to

16-4 return the fund balance to the policy minimum over not more than three succeeding fiscal years. City Council shall adopt the manager’s or adopt alternatives that achieve the same objective.

DEBT MANAGEMENT PRINCIPLES

 All long-term financings shall comply with federal, state, and city code requirements.

 Accompanying each long-term financial obligation will be a cost-benefit analysis, the identification of the funding source, an assessment of the ability to repay the obligation, the impact on the current budget, commitments to future budgets, maintenance and operational impact of the facility or asset and the impact on the city’s credit rating.

 The project should be incorporated into the city’s multi-year capital and equipment improvement plan.

 The term of the long-term obligation for the acquisition, replacement or expansion of physical assets, will not exceed the useful life or the average life of the project or projects being financed.

 Long-term financial obligations will not be used to meet current operations, or for recurring purposes.

 Variable rate obligations shall not exceed 15% of the city’s outstanding long-term obligations and must be approved by the Chief Financial Officer.

 The City Council may consider conduit financing on behalf of the EDA, PRHA, and PPIC upon recommendation of the Chief Financial Officer and the city’s financial advisors. Initial contact will be directed to the Chief Financial Officer. Council will consider whether the conduit is feasible, financially and economically prudent, coincides with the city’s objectives, and does not impair the city’s creditworthiness (All expenses related to the conduit financing will be borne by the applicants). Except as noted below, long-term obligations issued through the city must qualify for an underlying (i.e.; rated based on the security for the loan) investment grade rating by one of the nationally recognized rating agencies or qualify for alternative credit enhancement.

16-5 An exception to this requirement would be debt issued via the Virginia Resources Authority, a political subdivision of the Commonwealth of Virginia. In the case of long- term obligations that are directly placed as bank loans by the city, such obligations would not be required to qualify for an investment grade rating.

 The city shall maintain good relations with credit rating agencies, investors in the city’s long-term financial obligations, and those in the financial community who participate in the issuance and sale of our long-term obligations. A policy of full and open disclosure on every financial report and long-term obligation transaction will be maintained, and the city shall comply with all disclosure requirements and shall file such documents in a timely manner.

 The city shall monitor earnings on bond proceeds and rebate excess earnings as required to the U.S. Treasury to avoid the loss of tax-exempt status.

 The city will enforce filing notices of completion on all projects within five years of their financing.

 The city shall continually review outstanding obligations and aggressively initiate refinancing’s when economically feasible and advantageous.

 The Chief Financial Officer will annually review and report unspent capital project funds to the City Manager and City Council.

Debt Administration

The city shall comply with the Internal Revenue Code Section 148 — Arbitrage Regulations for all tax-exempt debt issued. An annual estimate of arbitrage liabilities shall be obtained by the city and recorded on the financial statements.

A good faith deposit of 2.0% of the par amount of the bond sale shall be presented by the underwriter by check or surety acceptable to the city and Bond Counsel prior to the approval of the bonds by the Mayor and City Council.

The city shall use a competitive bidding process in the sale of debt, unless the use of a

16-6 negotiated process is warranted due to market timing requirements (refunding), or a unique pledge or debt structure. The city will award competitively issued debt on a true interest cost (TIC) basis.

The city welcomes ideas and proposals from investment bankers and will seek to consider those firms that submit unique and innovative ideas that benefit the city. Unsolicited proposals should be submitted to the city’s Chief Financial Officer.

The selection of an underwriter or group of underwriters for a negotiated sale shall be based on the following factors:

 Participation in the city’s competitive sales;  Submission of unique or creative proposals;  Qualifications of firm;  Size and geographic distribution of their sales staff;  Proposed underwriting compensation.

All professional service providers selected in connection with the city’s debt issuance and management program shall be chosen through a competitive process such as request for proposals (RFP’s) on an as needed basis.

The use of reimbursement resolutions shall be encouraged as a cash management tool for debt funded projects. Reimbursement resolutions may be used for any project that has been approved in the city’s capital budget. Reimbursement resolutions may be used for other projects if the projects are revenue supported or fund within departments’ operating budget.

The city shall obtain a clear opinion from qualified legal counsel that the city is not liable for the payment of principal and/or interest if a conduit borrower defaults. If no such opinion can be obtained, the conduit borrower will be required to purchase insurance or a letter of credit in the city’s name in the event of default. Examples of a conduit issuer are special authorities, tax-increment financing districts, public improvement districts, or industrial development issuers.

16-7

Debt Capacity and Affordability

Staff will complete annually a long-term debt capacity and affordability analysis for Tax Supported debt to ensure that the city does not exceed its ability to service current and future debt requirements. This analysis will verify the city is maintaining the following ratios and linked to the city’s Capital Improvement Program (CIP) process. Tax Supported Debt is issued primarily for capital projects that is directly supported by the General Fund (i.e. General Fund and Schools) and debt that relies in part on support from the General Fund to make annual debt service payments. The guidelines that are used for Tax Supported Debt are as follows:

1. The ratio of All Net Tax-Supported Debt Service to Total Combined General Fund and School Revenues should not exceed 12%, within the six-year CIP projection. To the extent that debt of other funds is included in Tax Supported debt (i.e. debt of a non-self-supporting enterprise fund) the city may include the revenues of that fund net of the General Fund support in the denominator of this ratio;

2. The ratio of Net Tax-Supported Debt to Value Total Assessed Value of real and personal property should not exceed four percent (4%);

3. The 10 Year Debt Payout Ratio of Net Tax-Supported Debt Service should be greater than or equal to 50%.

Utility Fund Debt

The city will adopt annual water and sewer rates that will generate sufficient revenues to meet the legal requirements of revenue bond covenants, and allow for adequate capital replacement in water and sewer systems.

Refunding Bonds

The city, with the assistance of its financial advisor, shall monitor the city’s debt portfolio on a regular basis for refunding opportunities. When contemplating a refunding, the city will achieve a minimum of 3.0% economic savings (as expressed on a net present value basis) as a benchmark to proceed with a refunding. This policy does not preclude the possibility of refunding one or more maturities of existing debt that generate a lesser amount of net present

16-8 value savings, if conditions warrant; however, it is the intention to generate overall net present value savings equal to at least 3.0% of refunded par amount on any given transaction.

The city may consider a restructuring of its existing debt. Such restructurings are exempt from the net present value savings threshold identified above, but should be undertaken only rarely, and the rationale and possible ramifications explained to the City Council.

RETIREMENT SYSTEM FUNDING

The city will use an actuarially accepted method of funding its city managed pension systems to achieve a fully funded status and will continually strive to attain fully-funded pensions. The city will fund the Actuarially Determined Contribution (ADC) for the city plan and will fund the Virginia Retirement System (VRS) percentage of payroll as determined by the VRS actuary.

OTHER POST-EMPLOYMENT BENEFITS (OPEB) FUNDING

The city will implement the accounting precepts of the Governmental Accounting Standards Board’s Statement #45 and, if required, Statement #43. A funding strategy will be developed that dedicates resources to pre-fund OPEB liabilities on an actuarially sound basis over time, and as of the effective date of these financial policies. The city has plans to explore establishing an irrevocable trust fund to accumulate assets.

INVESTMENT POLICY

By State statute, the City Treasurer is responsible for the investment of the city’s operating and bond funds consistent with the Code of Virginia. The Treasurer operates under a written investment policy that provides policy guidance on the placement of investments.

In addition to the functions of the City Treasurer, city staff will annually review the investment program of the city. The city’s financial advisor shall prepare, in consultation with Staff, an “Annual Investment of City Funds” report to be delivered within three months of the close of the Fiscal Year. This report will analyze, amongst other items:

1. Compliance with adopted investment policy guidelines; 2. Diversification of investments;

16-9

3. Concentration of trades with broker-dealers; and 4. Comparisons of investment return performance against relevant peer comparisons.

SPECIAL REVENUE / ENTERPRISE FUNDS

It is the general policy of the city to avoid designation of discretionary funds to maintain maximum financial flexibility. The city, however, may create dedicated funding sources when compelling policy reasons exist. Policies will be developed for the use of each fund.

OVERSIGHT

Independent Audit The city will be audited annually by an independent external auditing firm that specializes in independent financial and compliance auditing services. The audit will comply fully with the Code of Virginia, GAAP, and federal requirements for “Single Audit.”

The city will competitively procure external auditing services not less than once every five (5) years.

16-10

Comparison of Annual Tax Impact for FY 2017-18 for Selected Cities in Hampton Roads

Chesapeake Hampton Newport News Norfolk Portsmouth Suffolk Va Beach Real Estate (1) $ 2,693.25 $ 2,327.48 $ 2,305.80 $ 2,220.65 $ 2,202.20 $ 2,436.98 $ 2,628.56 Personal Property(2) 216.24 225.25 234.00 238.15 265.00 204.00 208.40 Electric Utility 45.00 36.00 36.96 45.00 40.80 36.00 36.00 Gas Utility 22.56 28.80 18.12 18.00 36.00 36.00 36.00 Va Telecommunications(3) 72.00 72.00 72.00 72.00 72.00 72.00 72.00 Water Utility (4) - - - 67.50 120.00 - 36.00 Restaurant(5) 130.41 177.83 177.83 154.12 154.12 154.12 130.41 Admissions (6) 12.79 12.79 12.79 12.79 12.79 12.79 12.79 Vehicle License Decal (7) 46.00 70.00 52.00 62.00 50.00 52.00 60.00 Stormwater Utility 88.20 93.96 139.20 148.80 126.00 72.00 167.17 Residential Refuse - 466.70 329.94 336.12 361.92 234.00 276.00 Water & Sewer 808.20 506.04 558.24 616.80 568.32 1,095.60 615.84 Total Tax Impact $ 4,134.65 $ 4,016.85 $ 3,936.88 $ 3,991.93 $ 4,009.15 $ 4,405.49 $ 4,279.16 Difference From Portsmouth$ 125.50 $ 7.70 $ (72.27) $ (17.22) $ - $ 396.34 $ 270.01 Median Household Income for Owner-Occupied Homes (Census Bureau's American Community Survey - 2015 five-year estimates) $ 83,482 $ 66,073 $ 68,631 $ 66,229 $ 63,256 $ 81,034 $ 83,236 Taxes as a % of Income 5.0% 6.1% 5.7% 6.0% 6.3% 5.4% 5.1%

Sources & Assumptions: (1) Census Bureau's American Community Survey - 2016 five-year estimate for median home value of owner occupied housing units. Median Home Value $ 256,500 $ 187,700 $ 189,000 $ 193,100 $ 169,400 $ 236,600 $ 262,200 (2) Assumption and Source: $10,000 total assessment multiplies by the respective city's Car Tax Relief Percentage for calendar 2017 (represents the most recent figure available). (3) Assumption: $120 cable/phone bill. (4) Assumption: $50 a month water bill. (5) Assumption and Source: Bureau of Labor Statistics 2016 Consumer Expenditure Survey "Food Away from Home" and "Prepared Meals" (in grocery stores). Note staff did not estimate a leakage factor (percent of "Food Away from Home occuring in other cities). (6) Assumption and Source: Bureau of Labor Statistics 2016 Consumer Expenditure Survey for categories to which the admission taxes applies. Note staff did not estimate a leakage factor (percent of spending on admissions occuring in other cities). (7) Assumption: two-car household. Note: Regarding "Electric" and "Gas", all localities impose a tax structure in which the nearly all the monthly bills reach the maximum tax.

16-11

Portsmouth Public Schools

The Portsmouth Public Schools provide quality instruction to all children who enroll. The School System has 2,148 employees, including 1,014 teachers and 1,134 support staff and administrative staff. The system operates 25 public education facilities as described in the following table and during the 2016 academic year had an average daily membership of 13,997 for grades kindergarten through twelve and 679 pre-kindergarten students. Additionally, the Schools partner with Tidewater Community College to offer First College and Dual Enrollment classes for post-secondary credit.

Public Education Facilities 2017-18

Type Number Preschool 4 Elementary 13 Middle 3 High 3 Centers 2 Total 25

Public Safety

The Police Department enforces the law, maintains public order, protects the constitutional rights of individuals, and provides a wide variety of public services in partnership with the community. The Department currently staffs 266 sworn and 102 civilian personnel. The sworn officers handle a wide variety of service requests in both emergency and routine categories.

Uniform Patrol Bureau deploy personnel on a 24/7 basis to provide the immediate response to the daily calls for police services in the city. In addition, the Police Department staffs various support positions filled by both sworn and civilian personnel, who are assigned various tasks that include investigations, traffic, animal control, security guards, communications dispatchers, administrative, and property/evidence personnel.

16-12 Public Works

The Department of Public Works contains three divisions, which are Stormwater, Streets & Highways, and Mosquito Control. The Stormwater Division maintains the ditches, outfalls, pipes, and lakes throughout the city. The city’s Lake and Pond Management Program helps to improve water quality in the lakes and ponds that receive Stormwater from city streets and right- of-ways. The street sweeping operation falls under the Stormwater Division and is a part of our Municipal Separate Stormwater System (MS4) permit. The Stormwater Management Inspection Unit conducts routine site inspections on all construction projects that disturb a minimum of 2,500 square feet of land to ensure that the appropriate erosion and sediment control measures have been properly installed and maintained.

The Streets & Highways Division maintains 398 miles of primary and secondary streets in Portsmouth. Public Works repairs potholes, shoulder of roads, public alleyways, and sidewalks and operates the city’s animal incinerator. Public Works administers the paving and concrete contracts, which includes paving of streets and the repairs/replacement of sidewalks, curbs and gutters, handicap ramps.

The Mosquito Control Division monitors for potential mosquito breeding sites and uses a variety of traps and spraying to control the mosquito population. Tracking of rainfall and prevention of water stagnating is also performed by the Mosquito Control Division.

The City Garage ensures the safety and upkeep of the city’s fleet. The department is responsible for purchasing, selecting and titling new vehicles for departments throughout the city, and handling impound operations. The department remains on call 24 hours a day to respond to vehicle needs during storms (hurricanes, sever weather, and snow).

The Properties Management department ensures the upkeep of city owned buildings. The department provides building maintenance and janitorial service for agencies throughout the city. Properties Management is also responsible for the security of city buildings after hours.

Social Services

The Department of Social Services, staffed by 255 full-time employees, manages the administration of federal and state mandated human services programs. These programs include: Child and Family Services (Child Protective Services, Foster Care, Adoption Services,

16-13 Adult Services, Adult Protective Services and Generic Service Intake) and Financial Services Administration including initial and on-going case management for Temporary Assistance to Needy Families (TANF), Medicaid, Food Stamps, Energy Assistance Program (EAP), and Virginia’s Initiative for Employment not Welfare (VIEW). Additionally, the Department oversees eligibility determination for the Tax Relief and Tax Assistance Program.

Department of Public Utilities

The Portsmouth Department of Public Utilities (“DPU”) operates the city-owned water and wastewater utilities, distributing water to over 120,000 customers in Portsmouth, Chesapeake and Suffolk. DPU also provides sewage collection and conveyance services to approximately 100,000 customers in Portsmouth and part of Chesapeake. DPU is responsible for the installation, operation, and maintenance of the water and sewerage systems as well as billing and collection. In carrying out these responsibilities, DPU is budgeted for 138 full-time positions, distributed among its three major operating divisions: Administration and Fiscal, Water Treatment and Operations.

The water system includes approximately 6,000 acres of land including four interconnected reservoirs and five deep wells located in the city of Suffolk. In addition, the water system includes a water filtration plant, raw water and finished water pumping stations, elevated and ground storage reservoirs, and distribution systems with associated appurtenances and meters. The lakes and wells provide a total safe yield of 24.7 million gallons per day (“MGD”) of water. Present consumption averages approximately 18 MGD. A plant in Suffolk, with a 32 MGD capacity, treats the water and then pumps approximately it approximately 18 miles through underground pipes to storage areas, which hold 8.5 million gallons, in Portsmouth. The treatment plant facilities have undergone several modernizations and upgrades. Replacement of the filter treatment facilities is currently under construction, with an estimated completion in fall/winter of 2019.

Waste Management

The division of Waste Management collects municipal solid waste for approximately 33,000 properties in 156 subdivisions weekly. In addition, the division provides yard waste and bulk waste collection services weekly and recycling services bi-weekly. Furthermore, the division provides commercial collection to the Downtown Business District 6 days a week. Beyond the collection of waste, the department operates the city-owned Construction and

16-14 Demolition Debris (CDD) Landfill. The landfill, permitted by the Department of Environmental Quality (DEQ), serves the CDD and city-collected yard waste disposal needs of the city of Portsmouth.

Economic and Demographic Factors

Population & Student Enrollment

Population and student enrollment continue to oscillate in a narrow range, with enrollment declining slightly in the last two years, as shown in the table and graph below.

Year Population Students 2017 95,440 13,613 2016 96,179 13,964 2015 96,874 14,217 2014 96,802 14,368 2013 96,871 14,272 2012 97,450 14,457 2011 96,368 14,451 2010 95,535 14,276 2009 96,282 14,420 2008 96,500 14,501 Sources: Weldon Cooper Center for Public Service and Portsmouth Public Schools.

Population & Student Enrollment 100,000

90,000

80,000

70,000

60,000

50,000

40,000

30,000

20,000

10,000 08 09 10 11 12 13 14 15 16 17

Population Students

16-15 Income and Unemployment Rate

The following table and accompanying graph on the following page show the per capita income and unemployment rate in the city. The high proportion of military and federal jobs (which compensate from lower to upper middle class wages and provide comprehensive benefits) affects income levels in the city. The 2017 Unemployment Rate (5.5%) is well below its recessionary peak (9.6%) and its long-term historical average of 6.6%.

Calendar Per Capita Unemployment Year Income Rate 2017 NA 5.5% 2016 $39,170 6.1% 2015 $38,769 6.2% 2014 $37,338 7.3% 2013 $36,477 8.2% 2012 $36,084 8.8% 2011 $36,166 9.4% 2010 $34,705 9.6% 2009 $33,669 8.5% 2008 $33,215 5.2% 2007 $31,544 4.2% Sources: Bureau of Economic Analysis and Bureau of Labor Statistics

Per Capita Income & Unemployment Rate (2017 income estimated based on historic rate of growth) 45,000 12.0% 40,000 10.0% 35,000 30,000 8.0% 25,000 6.0% 20,000 15,000 4.0% 10,000 2.0% 5,000 - 0.0% 07 08 09 10 11 12 13 14 15 16 17

Unemployment Rate Per Capita Income

Commercial and Residential Construction

16-16 The following table shows the endemic up and down trend in commercial and residential construction in the city for the last ten fiscal years.

Commercial Residential Construction Construction Total Fiscal Value of Percent Value of Percent Value of Percent Year Permit Change Permit Change Permit Change 2017 $61,478,787 233.1% $49,604,563 32.0% $111,083,350 98.2% 2016 18,454,757 -56.3 37,591,848 -14.1 56,046,605 -34.8 2015 42,215,310 1.9 43,737,898 -7.0 85,953,208 -2.9 2014 41,446,347 188.0 47,037,715 58.3 88,484,062 98.2 2013 14,392,602 -38.3 29,717,658 4.9 44,650,260 -13.6 2012 23,332,190 -46.9 28,332,580 -24.9 51,664,770 -36.7 2011 43,929,362 16.4 37,731,565 8.0 81,660,927 12.4 2010 37,737,447 1,491.7 34,945,155 31.6 72,682,602 151.2 2009 2,370,831 -83.8 26,563,508 11.4 28,934,339 -24.7 2008 14,595,206 -64.3 23,840,334 -49.1 38,435,540 -56.1 2007 40,828,022 -- 46,822,980 -- 87,651,002 -- Source: Department of Permits and Inspections

Principal Employers (Top 10 in 2017)

2017 2008 # of % of Total City # of % of Total City Employer Employees Employment Employees Employment Norfolk Naval Shipyard 14,000 32.62% 7,500 16.63% Naval Medical Center, Portsmouth 7,000 16.31% 5,400 11.97% City of Portsmouth 2,585 6.01% 2,605 5.78% US 5th Dist. Coast Guard 2,500 5.83% 1,500 3.33% Portsmouth Public Schools 2,192 5.11% 2,507 5.56% Bon Secours Maryview Medical Center 2,000 4.73% 2,200 4.88% Earl Industries 900 2.10% 615 1.36% Tidewater Community College 622 1.45% - - Smithfield of Portsmouth 435 1.01% 500 1.11% Wal-Mart Supercenter 300 0.71% 386 0.86% Alternative Behavior Services (FHC) - - 800 1.77% TOTAL 32,534 75.89% 24,013 53.24% Source: Portsmouth Comprehensive Annual Financial Report, June 30, 2017

16-17 Employment

Historically, federal government positions embody the largest employment base in Portsmouth. The Norfolk Naval Shipyard, a government facility with approximately 14,000 employees, represents the largest employer in Portsmouth. Other major federal employers in the city include the United States Coast Guard Fifth Atlantic Command and District Headquarters, with approximately 2,500 employees and the Naval Regional Medical Center (U.S. Naval Hospital), with approximately 7,000 employees.

The following table shows the distribution of these positions by sector:

Quarterly Census of Employment & Wages by Industry Second Quarter 2017

Average Number of Avg Weekly Industry Employment Establishments Wage Accommodation & Food Services 2,240 148 $277 Administrative/Support & Waste Mgmt. 2,214 112 $716 Arts, Entertainment, & Recreation 324 20 $322 Construction 1,929 150 $957 Educational Services 124 11 $511 Finance & Insurance 448 79 $800 Health Care & Social Assistance 6,810 317 $859 Information 266 12 $1,194 Management of Companies& Enterprises 37 6 $1,490 Manufacturing 1,318 60 $1,080 Other Services 1,375 200 $780 Professional, Scientific, & Technical Services 1,414 161 $1,304 Real Estate & Rental Leasing 427 79 $662 Retail Trade 2,995 231 $450 Transportation & Warehousing 1,897 71 $1,276 Utilities 33 4 $2,145 Wholesale Trade 565 44 $920 Federal Government 13,857 24 $1,530 State Government 850 23 $734 Local Government 4,581 33 $908 Military 6,162 NA $1,961 Unclassified Businesses 30 17 $561 Total 49,896 1,802 $1,160

Sources: Virginia Employment Commission and Bureau of Economic Analysis (Military, 2016 annual data and reflects wages and benefits).

16-18 Comparison of Selected Demographic and Socio-Economic Characteristics for 2016

Variable Portsmouth Norfolk Hampton Newport News Gender: Male 48.2% 52.1% 48.2% 48.5% Female 51.8% 47.9% 51.8% 51.5%

Age: Below 18 23.5% 20.2% 21.8% 23.4% 65+ 13.8% 9.9% 13.7% 11.7% Dependency Ratio (under 18 & 65+) 37.3% 30.1% 35.5% 35.1% Creative Class (25 to 34) 16.1% 18.8% 15.2% 16.8% Peak Earning Years (35 to 54) 24.0% 22.2% 24.3% 24.3% Median Age 35.0 30.2 35.6 32.9

Race: White 40.7% 47.7% 42.3% 49.6% African American 52.7% 42.2% 42.3% 40.4% Native American/Alaskan 0.4% 0.5% 0.4% 0.3% Asian/Hawaiian/Pacific Islander 1.3% 3.5% 2.6% 3.2% Some other Race 1.4% 2.5% 1.4% 1.8% Two or More Races 3.4% 3.7% 3.0% 4.8% Hispanic (can be of any race) 3.9% 7.4% 5.3% 8.4%

Household Characteristics: Family Household 62.5% 58.0% 61.0% 61.2% Married-Couple Family Household 34.9% 34.9% 37.9% 38.1% Female-Headed Household 21.7% 18.1% 18.6% 17.9% Female-Headed Household w/Children 12.2% 10.7% 10.5% 10.5% Male-Headed Household 5.9% 5.1% 4.5% 5.3% Male-Headed Household w/Children 2.6% 2.4% 1.9% 2.3% Single Person Household 31.6% 32.8% 31.7% 32.4% Household with one or more Children Under 18 31.4% 31.5% 29.2% 31.4% All Parents in Family, w/ Children, in Labor Force 76.7% 70.0% 70.2% 71.3% % Population with Veteran Status 16.3% 16.3% 18.7% 15.5% % of Population Foreign Born 2.7% 7.1% 4.6% 7.1% Average Household Size 2.53 2.52 2.47 2.50 Lived in Different House in U.S. One Year Ago 19.7% 24.4% 18.8% 21.5% Same City 9.7% 11.4% 10.2% 10.3% Speak English Less than "Very Well" 1.3% 3.4% 2.2% 4.2%

16-19 Comparison of Selected Demographic and Socio-Economic Characteristics for 2016

Variable Portsmouth Norfolk Hampton Newport News

Martial Status: Never Married 38.1% 45.7% 36.9% 38.2% Married, except Separated 36.9% 34.6% 39.8% 40.3% Separated 4.2% 3.7% 3.0% 3.7% Widowed 7.2% 4.8% 6.5% 5.4% Divorced 13.7% 11.2% 13.7% 12.5%

Fertility: Births per 1,000 Women 15 to 50 Years Old 57 63 52 49 Births Per 1,000 Women 15 to 19 Years Old 34 20 39 21 Births Per 1,000 Women 20 to 34 Years Old 93 95 76 77 Births Per 1,000 Women 35 to 50 Years Old 18 27 26 22

Disability Status (non-institutionalized population): Population 5 Years and Over 13.5% 12.3% 13.7% 13.2% Population 65 Years and Over 39.1% 39.6% 37.1% 37.8%

Income & Economic Well Being: Median Household Income $47,050 $45,268 $49,890 $50,089 Median Family Income $56,377 $53,219 $60,491 $59,079 Per Capita Income $23,878 $25,450 $25,942 $25,520 % Households under $25,000 26.4% 28.2% 23.3% 23.1% % Households Above $100,000 15.2% 16.2% 18.6% 17.5% % of Individuals with Health Care 87.5% 85.4% 88.3% 87.6%

Poverty: Persons 18.2% 21.0% 15.6% 16.1% Families 14.5% 16.4% 11.8% 12.7% Children under 18 30.2% 30.7% 23.5% 25.6% 65+ 10.1% 11.7% 8.6% 8.1%

Housing Expenses: Homeowner Exceeding 30% of Income 31.9% 33.5% 29.8% 26.4% Homeowners Mortgage Free 26.0% 26.1% 27.7% 29.1% Renters Exceeding 30% of Income 57.7% 56.1% 57.8% 53.1%

16-20 Comparison of Selected Demographic and Socio-Economic Characteristics for 2016

Variable Portsmouth Norfolk Hampton Newport News Educational Attainment: High School Graduate 84.9% 87.5% 90.1% 89.2% Some College 26.2% 26.1% 29.0% 27.3% Associates Degree 8.1% 8.3% 9.6% 9.4% College Graduate 21.1% 26.6% 24.0% 24.7% Masters Degree 7.4% 10.6% 8.8% 9.6%

Labor Force: Total Labor Force Participation Rate 65.2% 68.4% 65.1% 68.4% Civilian Labor Force Participation Rate 61.8% 56.5% 61.1% 62.8% Total Female Labor Force Participation Rate 60.2% 62.6% 60.7% 63.1% Female Civilian Labor Force Participation Rate 58.6% 58.1% 59.1% 61.5% % of Labor Force in Armed Forces 3.4% 11.8% 4.0% 5.6% % Unemployed 6.7% 5.5% 8.9% 8.3%

Transportation: Percent who Drive Alone 81.2% 74.3% 82.5% 79.1% Percent who Car Pool 7.9% 8.8% 8.6% 9.5% Percent who Use Public Transportation 2.7% 3.9% 2.5% 3.5% Percent who Walk to Work 4.0% 6.6% 2.4% 4.1% Percent who Work at Home 2.4% 4.3% 2.5% 2.1% Mean Travel Time (minutes) 24.4 21.8 22.2 22.9

Housing Characteristics: Median Value $169,400 $193,100 $187,700 $189,000 % Owner-Occupied 53.8% 42.8% 56.2% 49.4% % of Homes Built Prior to 1970 58.8% 60.8% 47.7% 37.7%

Class of Worker: Private Wage and Salary Worker 69.4% 73.4% 73.9% 75.8% Government Worker 25.7% 22.7% 22.3% 21.0% Self-Employed 4.7% 3.9% 3.7% 3.1%

Source: American Community Survey, 2016, 5 Year Estimates

16-21

GLOSSARY ACCRUAL BASIS: regardless of the timing of the related cash flows, this is an accounting method recognizing the financial effect of transactions, events, and inter-fund activities upon occurrence.

AMORTIZATION: the process of periodically transferring the acquisition cost of an intangible asset to an expense account. APPROPRIATION: to incur obligations for specific purposes, an expenditure authorization granted by the City Council. Appropriations are usually limited to an amount, purpose and time.

ASSET: property owned by the City of Portsmouth.

AUDIT: the review of financial statements to assess their fairness and adherence to generally accepted accounting principles.

BALANCED BUDGET: A government's budget is balanced when revenues equal expenditures. City Code requires that City Council adopt a balanced budget for each ensuing budget year.

BEHAVIORAL HEALTHCARE SERVICES FUND: a special revenue fund used to account for the operations of the Behavioral Healthcare Services Program. Received revenues pay for client service administrative functions and contracts.

BONDS: a general obligation bond is a common type of municipal bond that is secured by a local government's pledge to use legally available resources, including tax revenues, to repay bond holders.

BUDGET: a financial plan for a specific period of time (i.e., fiscal year) matching all planned revenues with various municipal services. The City of Portsmouth prepares an Annual Operating Budget and a Capital Improvement Program. (CIP)

BUDGET FOR OUTCOMES: having a budgeting process align with strategic- planning outcomes an performance assessments.

BUDGET STABILIZATION: The use of savings to stabilize cyclical fluctuations in the budget.

CAPITAL: a financial investment creating equity.

CAPITAL EXPENDITURES: the money expended to buy, improve or maintain an asset. It must be for physical objects like equipment, infrastructure or buildings.

CAPITAL IMPROVEMENT PROGRAM (CIP): a capital projects fund, accounted for in the Capital Improvements Fund, scheduling the financing and construction of major municipal facilities, roads, schools, buildings and water and sewer lines, as well as ongoing infrastructure maintenance. This program is linked directly to the City Council policies, plans and goals.

17-1 GLOSSARY CAPITAL OUTLAY: the purchase or construction of a capital asset. This is essentially the exchange of one asset for another. It also represents an asset exchange that can be spent (cash) for an asset that cannot be spent resulting in a net decrease in current financial resources for the governmental fund types.

CAPITAL PROJECTS FUND: a fund to account for financial resources to be used for the acquisition or construction of major facilities (other than those financed by proprietary funds).

CAPITAL RESERVE: money that is built up by a municipality that can be used for large capital expenditures. CEMETERY FUND: a permanent fund used to account for the sale of cemetery lots, perpetual care payments, donations, and legacies fir the cared of cemetery lots. CHARGES FOR SERVICES: City fees charged to the government services users such as recreation fees, court cost, judicial cost, public safety cost, public works cost, community development cost, and library fines.

CHART OF ACCOUNTS: an account list used by the City of Portsmouth to record its financial transactions. CITY GARAGE FUND: an internal service fund used to account for the City's general rolling equipment and operating cost distributed amongst the various departments and funds using the equipment. COMMUNITY DEVELOPMENT FUND: pursuant to the provisions of the 1974 Housing and Community Development Act, including CDBG, HOME, and ESG, a capital projects fund used to account for the implementation of various capital project programs.

COMPONENT UNIT: a legally separate organization in which the primary government's elected officials are financially accountable. In addition, component units can be other organizations when excluded from the primary government causes the reporting entity's financial statements to be misleading or incomplete.

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): a financial report encompassing all funds and governmental component units. The CAFR should contain (a) the basic financial statements and required supplemental information, (b) combining statements, and (c) individual fund statements as needed. The CAFR should also contain introductory information, schedules to demonstrate compliance with finance-related legal and contractual provisions, and statistical data. COMPREHENSIVE SERVICES FUND: a special revenue fund used to account for At Risk Youth operational programs.

CONTINGENCY: fund included in the budget for the purpose of providing a means to supplement minor fiscal year unexpected cost.

17-2 GLOSSARY CONTRACTUAL SERVICES: outside source services acquired on a fee or fixed time contract basis.

DEBT SERVICE: principal and interest payments for the City debt incurred in acquiring capital outlay or constructing municipal facilities. DEPARTMENT: a major City administrative division having overall management responsibility for an operation or a group of related operations within a functional area. DEPRECIATION: allocation of the cost of a long-term asset to operations during its expected useful life.

DIRECT COST: costs specifically associated with a service, product, or department and are clearly identifiable with a particular function.

ECONOMIC DEVELOPMENT: the sustained concerted effort of policy makers and the community to promote the standard of living and economic health in the city. ENCUMBRANCES: commitments related to unperformed contracts for goods or services. ENTERPRISE FUND: proprietary fund used to report activities where fees are charged to external users for goods or services. Includes the Public Utilities Fund, Golf Fund, Waste Management Fund, Port Facilities and Economic Development Fund.

ENTITY: anything having its own separate identity such as a town.

EQUITY: the City's financial interest in its operations.

ESTIMATED REVENUES: the amount of the revenue estimated to be accrued during a fiscal year.

EXPENDITURES: a decrease in net financial resources under the current financial resource measurement model. FICA: U.S. law requiring deduction from paychecks to fund Social Security and Medicare. FIDUCIARY FUNDS: funds used to account for the assets held in trust by the government for the benefit of individuals or other entities.

FINES AND FORFEITURES: revenues generated for violations of local government ordinances. Example includes fines remitted to the City by the courts for violation of City ordinances, or fines collected by the City Treasurer for violations of City parking regulations.

17-3 GLOSSARY FISCAL YEAR: the twelve-month period of the budgetary year. The fiscal year for the City begins July 1st and ends June 30th.

FRINGE BENEFITS: job-related benefits for employees as part of their total compensation such as disability income, employee allowances, employer's FICA portion, retirement, and insurance (health, life and dental). FUND: a fiscal and accounting entity with self-balancing accounts recording cash and other financial resources together with all related liabilities and residual equities or balances and changes therein segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE: the difference between assets and liabilities reported in a governmental fund.

GENERAL FUND: one of five governmental fund types typically serving as the government's chief operating fund. The general fund is used to account for all financial resources except those required to be accounted for in another fund. GENERAL PROPERTY TAXES: taxes on real and personal properties, both tangible and intangible. They include current real property, public service corp. real property, delinquent real property, current personal property, public service corp. personal property, boat personal property, delinquent personal property, machine and tool taxes, penalties, interest, and other charges, interest (no penalties), and current/delinquent PPTRA-state. GENERAL ACCEPTED ACCOUNTING PRINCIPLES (GAAP): accounting standards developed and applied by professional accountants

GOLF FUND: an enterprise fund used to account for the operations of the City's golf courses. This operation includes Bide-a-Wee, the Links at City Park, Sleepy Hole, and Suffolk golf courses. GOVERNMENTAL FUND TYPES: used to account for tax-supported activities. Includes the General Fund, Special Revenue Funds, Capital Project Funds and Permanent Funds. GRANT: an endowment provided by a governmental unit or other type organization. It aids or supports a particular governmental function or program.

GRANT FUNDS: a special revenue fund used to account for Federal, State and other grants. HEALTH INSURANCE and OPEB FUND: an internal service fund providing the necessary money to pay employee and retire health insurance claims and for future claim fund accumulation.

INDIRECT COST: costs not specifically associated with a given service program, or department, consequently associated with a particular functional category.

17-4 GLOSSARY INFORMATION TECHNOLOGY FUND: an internal service fund used to account for the City's general computer and office automation equipment, and operating cost are allocated to various departments and other agencies using the equipment.

INTANGIBLE ASSETS: assets that lack a physical substance, such as goodwill, patent copyrights, and computer software.

INTEREST: the fee charged for the use of money.

INTERFUND TRANSFERS: an asset flow between primary government funds excluding equivalent asset flows in return or remuneration.

INTERGOVERNMENTAL REVENUES: revenues from the state, federal government, and other governmental sources.

INTERNAL SERVICE FUND: a proprietary fund type reporting activities where goods or services are provided to other primary government funds, departments, or agencies and component units or to other governments on a cost -reimbursement basis. Included the City Garage, Health Insurance Fund, Information Technology Fund, School Board Risk Management and Insurance Fund, School Reprographics Fund, and Risk Management an Insurance Fund.

INVESTMENT INCOME: interest earned

LAW LIBRARY FUND: a special revenue fund used to account for the Public Law Library operations, maintenance and book purchases.

LIABILITIES: the City's debts or obligations.

LONG-TERM LIABILITY: City debts due more than a year in the future.

MAJOR FUNDS: Major funds represent the government’s most important funds and are determined by a mathematical calculation. MEDICARE TAX: a tax levied on City employees and the City to provide medical care for the employee and the employee's spouse after each has reached age 65.

MISSION: a broad and purposeful function statement about an agency's goals and objectives.

MODIFIED ACCRUAL BASIS: a basis of accounting in which (a) when revenue becomes available and measurable, they are recognized in the accounting period and (b) when a funds liability is incurred, expenditures, if measurable, are recognized in the accounting period. This excludes immature general long-term debt interest, and similar accrued obligations recognized when due.

NET POSITION: the difference between assets and liabilities reported in entity- wide financial statements and proprietary fund financial statements.

17-5 GLOSSARY ORDINANCE: a formal legislative statute or regulation adopted by City Council having force and effect of law within the City boundaries. OTHER FINANCING SOURCE: to avoid distorting revenue trends, an increase in current financial resources reported separately from revenues. The use of this category is governed by GAAP. Examples would include bond proceeds, transfers, and payments in lieu of taxes. OTHER FINANCING USES: to avoid distorting expenditure trends, a decrease in current financial resources reported separately from expenditures. The use of this category is governed by GAAP. OTHER LOCAL TAXES: established within the State Code, a tax the Commonwealth allows localities to use. Examples are the sales tax, business licenses, local vehicle registration fees and cigarette taxes, etc. OTHER POST EMPLOYMENT BENEFITS (OPEB): benefits that an employee will begin to receive at the start of retirement. This does not include pension benefits paid to the retired employee. PARKING AUTHORITY: a component unit used to account for resources to operate and maintain off-street parking facilities and parking meters.

PENSION TRUST FUND: a fiduciary fund type used to account for the resources held in trust for members and beneficiaries of a defined benefit pension plan.

PERFORMANCE MEASUREMENTS: commonly used term for service effort and accomplishment reporting.

PERMANENT FUND: a fiduciary fund type used to report resources legally restricted to earnings alone, and not principal. The fund may be used for purposes supporting the reporting of the governments programs.

PERSONAL PROPERTY TAX RELIEF ACT (PPTRA): state paid portion of personal property taxes.

PORT FACILITIES AND ECONOMIC DEVELOPMENT FUND: an enterprise fund used to account for the Universal Maritime operations marine terminal and the Virginia Port Authority's lease-purchase of land.

PRINCIPAL: the amount shown on the face of a note.

PRIVATE SECTOR: the business sector.

PROPRIETARY FUND TYPES: funds focusing upon the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two proprietary fund types: enterprises funds and internal service funds.

PUBLIC SECTOR: the government sector.

17-6 GLOSSARY PUBLIC SERVICE CORPORATION: publicly owned corporations such as water and sewer.

PUBLIC UTILITY FUND: an enterprise fund used to account for the operation of the City's water and sewer system. Through user charges, this operation is designed to be self-supporting.

REAL PROPERTY: assets such as land, land environments, buildings, and other structures attached to the land.

REALIZATION PRINCIPAL: the concept that revenue occurs when goods or services, merchandise, or other assets are exchanged for cash or claims to cash.

RECOVERED COST: reimbursed cost.

RETAIL BUSINESS: a business that sells directly to individual consumers.

RISK MANAGEMENT AND INSURANCE: an internal service fund providing the necessary moneys to defend and pay self-insured public liability claims and claims arising from the operation of the City government. It establishes funding for insurance policy deductibles and accumulates for unpaid claims.

SALVAGE VALUE: an estimate of the amount that could be received by selling or disposing of an asset at the end of its useful life.

17-7 The detail for the Proposed CIP is included on pages 14-2 through 14-117 of the CIP Section of the Proposed Book.

Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

31 Taxes

100-00-000-0000-000000-000 General Fund 411111 Taxes-Real Property-Current 90,285,401 90,651,030 90,651,030 92,200,000 0 0 0 0 411112 Taxes-Real Property-Delinquent 2,008,064 1,639,733 1,639,733 2,008,064 0 0 0 0 411113 Taxes-Real Property-Public Svc 1,631,424 1,702,791 1,702,791 1,531,312 0 0 0 0 411114 Taxes-Real Prop-Del>20 yrs 709 0 0 0 0 0 0 0 411121 Taxes-Personal Property-Curr 16,318,470 17,089,920 17,089,920 17,089,920 0 0 0 0 411122 Taxes-Personal 2,598,382 2,574,908 2,574,908 2,687,478 0 0 0 0 Prop-DelUnd5yrs 411123 Taxes-Personal Property-Public 3,217,892 3,307,444 3,307,444 3,323,981 0 0 0 0 411124 Taxes-PersonalProp-DelOver5 15,953 29,312 29,312 29,312 0 0 0 0 411131 Taxes-Machine and Tool Tax 910,589 870,078 870,078 910,589 0 0 0 0 411181 Taxes-Interest on Taxes 604,437 542,005 542,005 604,437 0 0 0 0 411191 Taxes-Penalties and Other Chgs 1,421,787 1,458,158 1,458,158 1,421,787 0 0 0 0 411201 Taxes-Admission & Amusemnt 253,864 192,143 192,143 250,000 0 0 0 0 Tax 411202 Taxes-Bank Franchise Tax 530,767 474,821 474,821 541,435 0 0 0 0 411203 Taxes-Bus & Occupational Lic 6,412,530 6,634,744 6,634,744 6,541,422 0 0 0 0 411204 Taxes-Cigarette Tax 3,451,881 3,643,581 3,643,581 3,486,486 0 0 0 0 411205 Taxes-Decal Tax 33 0 0 0 0 0 0 0 411207 Taxes-Licensing Fees-Current 2,120,334 2,154,346 2,154,346 2,154,346 0 0 0 0 411208 Taxes-Licensing Fees-Delinq 441,618 456,252 456,252 456,252 0 0 0 0 411209 Taxes-Lodging Tax 749,806 741,794 741,794 749,212 0 0 0 0 411210 Taxes-Recordation Tax 1,034,155 886,604 886,604 895,470 0 0 0 0 411211 Taxes-Restaurant Food Tax 8,094,174 7,933,388 7,933,388 8,202,417 0 0 0 0 411212 Taxes-Sales and Use Tax 7,316,344 7,000,000 7,000,000 7,400,000 0 0 0 0 411213 Taxes-Short Term Rental Tax 23,760 25,537 25,537 25,537 0 0 0 0 411214 Taxes-Miscellaneous 0 1,490 1,490 1,490 0 0 0 0 411215 Taxes-Licensing Fees-Del Over 6,688 9,848 9,848 9,848 0 0 0 0 5 411305 Taxes-Electricity Tax 3,963,826 3,969,922 3,969,922 3,963,826 0 0 0 0 411320 Taxes-E-911 Tax 492,881 485,378 485,378 490,232 0 0 0 0 411325 Taxes-Gas Tax 1,296,918 1,318,270 1,318,270 1,331,453 0 0 0 0 411330 Taxes-Water Tax 2,265,740 2,515,428 2,515,428 2,540,582 0 0 0 0 411340 Taxes-Telecommunication 7,848,182 8,246,785 8,246,785 7,544,735 0 0 0 0 Org Code 100-00-000-0000-000000-000 165,316,609 166,555,710 166,555,710 168,391,623 0 0 0 0 31 Taxes 165,316,609 166,555,710 166,555,710 168,391,623 0 0 0 0

32 Intergovernmental Revenue

GovMax V5 18-1 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

32 Intergovernmental Revenue

100-00-000-0000-000000-000 General Fund 421110 St-Mobile Home Sales Tax 717 1,136 1,136 1,147 0 0 0 0 421115 St-Recordation Tax 258,818 253,409 253,409 255,943 0 0 0 0 421120 St-Rolling Stock Taxes 39,006 44,481 44,481 44,926 0 0 0 0 421125 St-Vehicle Rental Tax 261,228 243,140 243,140 245,571 0 0 0 0 421210 St-PPTRA Current 7,954,585 7,954,585 7,954,585 7,954,585 0 0 0 0 421215 St-PPTRA Delinquent 1,908,377 1,908,377 1,908,377 1,908,377 0 0 0 0 422100 St-Circuit Court Clerk 911,446 914,199 914,199 1,003,137 0 0 0 0 422105 St-City Registrar 51,613 87,636 87,636 87,636 0 0 0 0 422110 St-City Sheriff 5,504,998 5,383,065 5,383,065 6,006,821 0 0 0 0 422115 St-City Treasurer 415,009 294,260 294,260 299,450 0 0 0 0 422120 St-Commissioner of Revenue 273,807 256,130 256,130 280,674 0 0 0 0 422125 St-Commonwealth's Attorney 1,499,496 1,577,117 1,577,117 1,650,345 0 0 0 0 422135 St-DMV Select 91,772 90,000 90,000 92,690 0 0 0 0 422140 St-Escheated Property Proceeds 0 0 0 0 0 0 0 0 422145 St-VA Sports Hall of Fame 500,000 0 0 0 0 0 0 0 423205 St-VDOT 12,418,187 12,641,174 12,641,174 12,651,721 0 0 0 0 423207 St-Library Funds-Books 159,917 155,117 155,117 155,117 0 0 0 0 423209 St-Correctional Fac Block Gr 412,620 628,744 628,744 628,744 0 0 0 0 423210 St-Law Enforcement 5,972,980 5,786,668 5,786,668 6,193,981 0 0 0 0 Org Code 100-00-000-0000-000000-000 38,634,575 38,219,238 38,219,238 39,460,865 0 0 0 0 32 Intergovernmental Revenue 38,634,575 38,219,238 38,219,238 39,460,865 0 0 0 0

33 Charges For Services

GovMax V5 18-2 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

33 Charges For Services

100-00-000-0000-000000-000 General Fund 413030 Fees-Ambulance 1,815,840 2,650,000 2,650,000 2,100,000 0 0 0 0 413045 Fees-Circuit Court Clerk 10,167 11,383 11,383 11,383 0 0 0 0 413050 Fees-City Sheriff 17,697 17,697 17,697 17,697 0 0 0 0 413051 Fees-Sheriff Telephone Profits 22,589 78,176 78,176 22,589 0 0 0 0 413055 Fees-Concession 0 7,491 7,491 7,491 0 0 0 0 413056 Fees-ATM Machine 1,520 2,688 2,688 2,688 0 0 0 0 413058 Fees-EZ Pass 20,580 27,650 27,650 27,650 0 0 0 0 413060 Fees-Courthouse Maintenance 38,678 53,166 53,166 53,166 0 0 0 0 413061 Fees-Courthouse Replacement 54,596 75,340 75,340 75,340 0 0 0 0 413070 Fees-Delinq EMS Billing Coll 129,563 178,704 178,704 200,000 0 0 0 0 413080 Fees-DNA Sample 670 0 0 0 0 0 0 0 413087 Fees-Fire Inspection 0 174,570 174,570 0 0 0 0 0 413089 Fees-Fire Plans Review 0 2,500 2,500 2,500 0 0 0 0 413095 Fees-False Alarm 6,870 10,355 10,355 6,870 0 0 0 0 413100 Fees-Fire & EMS Attendance 8,204 4,940 4,940 8,204 0 0 0 0 413101 Fees-Fire WIFI Registrations 20,300 19,965 19,965 20,300 0 0 0 0 413110 Fees-Fire Report 1,120 1,210 1,210 1,120 0 0 0 0 413125 Fees-Jr. Golf -5 0 0 1,210 0 0 0 0 413130 Fees-Library Fines 26,519 28,979 28,979 28,979 0 0 0 0 413131 Fees-Library Non Resident 648 800 800 800 0 0 0 0 413138 Fees-Museum Membership 197,691 200,400 200,400 200,400 0 0 0 0 413139 Fees-Museum Facility Rentals 57,259 59,095 59,095 59,095 0 0 0 0 413140 Fees-Museum Admission 792,599 801,279 801,279 801,279 0 0 0 0 413141 Fees-Museum Education 19,053 24,127 24,127 24,127 0 0 0 0 413143 Fees-Museum Winter 27,218 27,826 27,826 27,826 0 0 0 0 Wonderland 413159 Fees-Concealed Carry Permits 37,639 39,767 39,767 39,767 0 0 0 0 413160 Fees-Police Record 51,787 47,161 47,161 47,161 0 0 0 0 413161 Fees-Bicycle Storage 5 0 0 0 0 0 0 0 413162 Fees-Certificate of Occupancy 2,375 1,350 1,350 1,350 0 0 0 0 413175 Fees-Recreation Activity 107,180 203,163 203,163 120,000 0 0 0 0 413185 Fees-Registr-Before & After 573,179 645,043 645,043 575,000 0 0 0 0 413190 Fees-Rental Inspection 54,197 54,420 54,420 58,560 0 0 0 0 413245 Fees-Street Closure Applic 110 0 0 0 0 0 0 0 413250 Fees-Swimming 2,659 3,998 3,998 3,998 0 0 0 0 413252 Fees-Pokey Smokey 11 888 3,299 3,299 3,299 0 0 0 0 413253 Fees-Umoja Festival 22,100 20,700 20,700 22,100 0 0 0 0 413254 Fees-Cock Island Race 0 0 0 0 0 0 0 0 413256 Fees - Seawall Music Festival 2,950 2,000 2,000 2,950 0 0 0 0 413263 Fees-Vacant Structure Reg 5,930 7,270 7,270 7,270 0 0 0 0 413295 Fees-Merchandise Commissions 0 1,031 1,031 1,031 0 0 0 0 413300 Fees-Inspections 49,476 39,930 39,930 72,000 0 0 0 0 413315 Fees- Plans and Specs 4,249 5,000 5,000 5,000 0 0 0 0 413320 Fees-PEG 111,880 96,651 96,651 111,880 0 0 0 0 413335 Erosion & Sediment Control 5,450 7,650 7,650 7,650 0 0 0 0 413340 Fees-Notary 300 0 0 0 0 0 0 0 413701 Ticket Sales-Visitor Center 860 880 880 880 0 0 0 0 418203 Fees-Admin Fee State Inc Tax 270 0 0 0 0 0 0 0 418204 Fees-Admin Fee RE 373,017 445,557 445,557 373,017 0 0 0 0 418205 Fees-Admin Fee PP 845,588 939,158 939,158 845,588 0 0 0 0 418206 Fees-Admin Fee Parking 31,414 60,970 60,970 31,414 0 0 0 0 418207 Fees-Admin Fee EMS 10,956 15,416 15,416 15,416 0 0 0 0 418208 Fees-Admin Fees General Bills 240 0 0 0 0 0 0 0

GovMax V5 18-3 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

33 Charges For Services

100-00-000-0000-000000-000 General Fund 418901 Cash Over/Under -25 0 0 0 0 0 0 0 418925 Gain(Loss) Disposal of Assets 4,694 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 253,744 150,000 150,000 207,725 0 0 0 0 Org Code 100-00-000-0000-000000-000 5,822,487 7,248,755 7,248,755 6,253,770 0 0 0 0 33 Charges For Services 5,822,487 7,248,755 7,248,755 6,253,770 0 0 0 0

34 Revenue from Use of Money

100-00-000-0000-000000-000 General Fund 417100 Investment Income-Realized 357,530 75,000 75,000 700,000 0 0 0 0 417220 Invest Inc - 2015 GO Refunding 0 0 0 0 0 0 0 0 B 417221 Invest Inc-2016 GO Refunding 0 0 0 0 0 0 0 0 Org Code 100-00-000-0000-000000-000 357,530 75,000 75,000 700,000 0 0 0 0 34 Revenue from Use of Money 357,530 75,000 75,000 700,000 0 0 0 0

35 Fines and Forfeitures

100-00-000-0000-000000-000 General Fund 415100 Fines-Circuit Court 12,933 15,765 15,765 12,933 0 0 0 0 415105 Fines-Conviction 84,762 143,008 143,008 143,008 0 0 0 0 415110 Fines-General District Court 294,120 492,448 492,448 290,000 0 0 0 0 415115 Fines-Juvenile Court 1,416 1,500 1,500 1,500 0 0 0 0 415120 Fines-Overweight Vehicles 0 50,000 50,000 50,000 0 0 0 0 415155 Fines - Other 0 1,500 1,500 1,500 0 0 0 0 Org Code 100-00-000-0000-000000-000 393,231 704,221 704,221 498,941 0 0 0 0 35 Fines and Forfeitures 393,231 704,221 704,221 498,941 0 0 0 0

36 Miscellaneous Revenue

100-00-000-0000-000000-000 General Fund 413052 Fees-Sheriff Training Academy 0 0 0 0 0 0 0 0 413102 Fees-Fire WIFC Sponsorships 540 830 830 540 0 0 0 0 413157 Fees-Police Firearms Buyback 4 0 0 0 0 0 0 0 418212 Fees-Returned Check Fee 1,316 0 0 0 0 0 0 0 418301 Vending Machine Commissions 12,640 10,000 10,000 12,640 0 0 0 0 418700 Proceeds from Land Sales 40,387 0 0 0 0 0 0 0 418703 Sale of Abandoned Property 0 0 0 0 0 0 0 0 418710 Video Visitation-Sheriff 7,851 1,660 1,660 7,851 0 0 0 0 418711 Sales-PACC Museum Shop 41,755 43,108 43,108 43,108 0 0 0 0 418712 Sales-CMVA Museum Shop 104,818 111,877 111,877 111,877 0 0 0 0 418713 Sales-PNSM Museum Shop 142 760 760 760 0 0 0 0 418714 Sales-Visitor Center 13,263 13,012 13,012 13,012 0 0 0 0 418715 Visitor Center 66 70 70 70 0 0 0 0 418722 Senior Center 0 1,144 1,144 1,144 0 0 0 0 418723 Library Rebates 48,862 26,417 26,417 48,862 0 0 0 0 418920 Unclaimed Real Property 89,962 0 0 68,150 0 0 0 0 418997 Rebate Revenue 4,836 50,000 50,000 50,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 366,440 258,878 258,878 358,014 0 0 0 0 36 Miscellaneous Revenue 366,440 258,878 258,878 358,014 0 0 0 0

GovMax V5 18-4 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

38 Other Financing Sources

100-00-000-0000-000000-000 General Fund 417112 Unrealized Gain or Loss 38,224 0 0 0 0 0 0 0 418902 Plan Use of Fund Balance 0 0 0 0 0 0 0 0 419219 Proc-Bonds 2010B(BABS) -714 0 0 0 0 0 0 0 419250 Build America Bonds Subsidy 553,000 551,516 551,516 551,516 0 0 0 0 419266 Bridge Loan From State 0 1,700,000 1,700,000 1,700,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 590,510 2,251,516 2,251,516 2,251,516 0 0 0 0 38 Other Financing Sources 590,510 2,251,516 2,251,516 2,251,516 0 0 0 0

40 Recovered Costs

100-00-000-0000-000000-000 General Fund 414100 RC-BHS 357,808 354,694 354,694 365,946 0 0 0 0 414105 RC-Garage 456,374 491,316 491,316 426,454 0 0 0 0 414110 RC-Golf Fund 115,688 126,187 126,187 124,118 0 0 0 0 414115 RC-Health Insurance Fund 13,886 2,879 2,879 18,455 0 0 0 0 414120 RC-I.T. 117,879 175,331 175,331 159,344 0 0 0 0 414125 RC-Law Library 1,581 1,959 1,959 2,966 0 0 0 0 414130 RC-Parking Authority 46,725 28,680 28,680 38,910 0 0 0 0 414135 RC-Public Utilities Fund 512,944 499,559 499,559 554,182 0 0 0 0 414145 RC-Social Services Fund 307,319 307,319 307,319 411,882 0 0 0 0 414150 RC-Stormwater Mgmt Fund 50,900 64,616 64,616 41,133 0 0 0 0 414155 RC-Waste Mgmt Fund 206,432 198,101 198,101 192,922 0 0 0 0 414156 RC-Willett Hall 50,558 53,310 53,310 57,520 0 0 0 0 414160 RC-EDA 8,316 8,070 8,070 8,231 0 0 0 0 414165 RC-PPIC 1,318 819 819 835 0 0 0 0 414210 RC-Court Appointed Attorneys 2,450 3,491 3,491 3,561 0 0 0 0 414215 RC-DEA 16,405 35,539 35,539 36,250 0 0 0 0 414225 RC-Health Dept 0 64,380 64,380 65,668 0 0 0 0 414230 RC-Housing Authority 0 3,590 3,590 3,590 0 0 0 0 414245 RC-Jail Social Security 200 1,200 1,200 1,200 0 0 0 0 414250 RC-Jail Weekend 7,080 8,978 8,978 8,978 0 0 0 0 414265 RC-Prisoner Upkeep Fees 23,024 28,217 28,217 28,781 0 0 0 0 414270 RC-Training Academy Fees 7,605 13,518 13,518 13,518 0 0 0 0 414300 RC-Postage 261,314 321,051 321,051 261,314 0 0 0 0 414310 RC-Citywide Telephone Charges 104,653 121,583 121,583 121,583 0 0 0 0 414325 RC-Fire Watch/EMS 56,220 50,567 50,567 50,567 0 0 0 0 414330 RC-Fed Prisoner Transport 0 26,045 26,045 26,045 0 0 0 0 414335 RC-Citywide Cell Phone 47,297 53,010 53,010 53,010 0 0 0 0 414345 RC - HRT 60,000 60,000 60,000 60,000 0 0 0 0 414999 RC- Other Recovered Costs 88,186 70,000 70,000 88,186 0 0 0 0 Org Code 100-00-000-0000-000000-000 2,922,161 3,174,009 3,174,009 3,225,149 0 0 0 0 40 Recovered Costs 2,922,161 3,174,009 3,174,009 3,225,149 0 0 0 0

50 Licenses And Permits

GovMax V5 18-5 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

50 Licenses And Permits

100-00-000-0000-000000-000 General Fund 416100 Permits-Bicycle 118 174 174 174 0 0 0 0 416105 Permits-Building Plan Review 58,360 45,080 45,080 66,069 0 0 0 0 416110 Permits-Building Reinspection 5,150 9,250 9,250 9,250 0 0 0 0 416115 Permits-Building Structure 314,139 215,776 215,776 233,955 0 0 0 0 416120 Permits-Dog Impounding 1,665 1,760 1,760 1,760 0 0 0 0 416125 Permits-Dog Licenses 26,874 26,945 26,945 26,945 0 0 0 0 416130 Permits-Electrical 74,137 89,623 89,623 71,769 0 0 0 0 416135 Permits-Electrical Inspection 22,575 20,100 20,100 21,386 0 0 0 0 416140 Permits-Elevator Inspection 4,120 3,840 3,840 3,060 0 0 0 0 416150 Permits-Hauling & Permits 201,360 201,440 201,440 201,440 0 0 0 0 416155 Permits-License Transfer 3,100 3,032 3,032 3,032 0 0 0 0 416160 Permits-Mechanical 101,940 141,220 141,220 118,306 0 0 0 0 416165 Permits-Mechanical Inspection 700 1,600 1,600 1,971 0 0 0 0 416170 Permits-Penalties on Licenses 53,272 33,267 33,267 33,267 0 0 0 0 416175 Permits-Plumbing 51,875 73,116 73,116 53,254 0 0 0 0 416180 Permits-Plumbing Inspection 550 150 150 257 0 0 0 0 416185 Permits-Restricted Parking 2,528 3,102 3,102 3,102 0 0 0 0 416190 Permits-Right of Way 106,224 220,000 220,000 106,224 0 0 0 0 416195 Permits-Right of Way Driveway 29,153 24,826 24,826 29,153 0 0 0 0 416200 Permits-Signs 3,680 3,385 3,385 3,385 0 0 0 0 416205 Permits-Site Plan Review 7,000 8,400 8,400 7,000 0 0 0 0 416210 Permits-State Surcharge -57 1,843 1,843 1,843 0 0 0 0 416215 Permits-Taxi Operators 1,570 2,260 2,260 1,570 0 0 0 0 416220 Permits-Yard Sale 2,555 2,430 2,430 2,430 0 0 0 0 416225 Permits-Zoning & Plat Fees 12,550 26,025 26,025 12,550 0 0 0 0 416230 Permits-Zoning Letters 1,200 1,550 1,550 1,200 0 0 0 0 416235 Permits-Miscellaneous 15,365 16,845 16,845 16,845 0 0 0 0 416240 Permits-PRHA 0 0 0 0 0 0 0 0 Org Code 100-00-000-0000-000000-000 1,101,701 1,177,039 1,177,039 1,031,197 0 0 0 0 50 Licenses And Permits 1,101,701 1,177,039 1,177,039 1,031,197 0 0 0 0

60 Use Of Property

100-00-000-0000-000000-000 General Fund 417801 Rental-Antenna Sites 66,400 74,755 74,755 74,755 0 0 0 0 417806 Rental-General Properties 1,572,215 1,615,890 1,615,890 1,572,215 0 0 0 0 417810 Rental-Recreation Facilities 84,178 77,470 77,470 84,178 0 0 0 0 417816 Rental Recreation Properties 4,000 0 0 1,200 0 0 0 0 Org Code 100-00-000-0000-000000-000 1,726,793 1,768,115 1,768,115 1,732,348 0 0 0 0 60 Use Of Property 1,726,793 1,768,115 1,768,115 1,732,348 0 0 0 0

80 Payment In Lieu Of Taxes

100-00-000-0000-000000-000 General Fund 418801 PILOT-PRHA 29,492 41,643 41,643 29,492 0 0 0 0 418802 PILOT-Public Utilities 1,138,822 1,161,598 1,161,598 1,161,598 0 0 0 0 418803 PILOT-Regional Jail 501,388 455,000 455,000 503,494 0 0 0 0 418805 Pilot-VPA 357,871 371,608 371,608 371,608 0 0 0 0 418807 Pilot-So Norfolk Jordan Bridge 217,511 0 0 217,511 0 0 0 0 Org Code 100-00-000-0000-000000-000 2,245,084 2,029,849 2,029,849 2,283,703 0 0 0 0 80 Payment In Lieu Of Taxes 2,245,084 2,029,849 2,029,849 2,283,703 0 0 0 0

GovMax V5 18-6 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund

90 Operating Transfers In

100-00-000-0000-000000-000 General Fund 498900 Trans Fr EDA 125,000 125,000 125,000 125,000 0 0 0 0 499300 Trans Fr CIP 510,000 0 0 0 0 0 0 0 499400 Trans Fr BHS 162,363 354,315 354,315 354,315 0 0 0 0 499420 Trans Fr Stormwater Mgmt Fund 416,695 416,695 416,695 416,695 0 0 0 0 499430 Trans Fr Donations Fund 1,240,866 0 0 0 0 0 0 0 499700 Trans Fr Public Utility Oper 8,875,000 8,875,000 8,875,000 8,875,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 11,329,924 9,771,010 9,771,010 9,771,010 0 0 0 0 90 Operating Transfers In 11,329,924 9,771,010 9,771,010 9,771,010 0 0 0 0

99 Fund Balance

100-00-000-0000-000000-000 General Fund 390098 Budgetary Fund Balance 0 5,835,038 5,835,038 5,768,000 0 0 0 0 Org Code 100-00-000-0000-000000-000 0 5,835,038 5,835,038 5,768,000 0 0 0 0 99 Fund Balance 0 5,835,038 5,835,038 5,768,000 0 0 0 0

100 General Fund 230,807,043 239,068,378 239,068,378 241,726,136 0 0 0 0 200 Debt Service Fund

34 Revenue from Use of Money

200-00-000-0000-000000-000 Debt Service Fund - Revenue 419261 Bond Proceeds - 2016 0 0 0 0 0 0 0 0 419262 2016A Premium 0 0 0 0 0 0 0 0 419263 2016B Par 0 0 0 0 0 0 0 0 419264 2016B Premium 0 0 0 0 0 0 0 0 Org Code 200-00-000-0000-000000-000 0 0 0 0 0 0 0 0 34 Revenue from Use of Money 0 0 0 0 0 0 0 0

38 Other Financing Sources

200-00-000-0000-000000-000 Debt Service Fund - Revenue 419265 2016 QZAB GO Bonds 84,405 0 0 0 0 0 0 0 Org Code 200-00-000-0000-000000-000 84,405 0 0 0 0 0 0 0 38 Other Financing Sources 84,405 0 0 0 0 0 0 0

90 Operating Transfers In

GovMax V5 18-7 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 200 Debt Service Fund

90 Operating Transfers In

200-00-000-0000-000000-000 Debt Service Fund - Revenue 499100 Trans Fr General Fund 35,251,439 36,319,942 36,319,942 37,495,660 0 0 0 0 499400 Trans Fr BHS 522,061 167,746 167,746 169,945 0 0 0 0 499410 Transfer from Social Services 924,418 924,559 924,559 923,976 0 0 0 0 Fund 499420 Trans Fr Stormwater Mgmt Fund 101,194 102,948 102,948 105,183 0 0 0 0 499700 Trans Fr Public Utility Oper 325,427 323,412 323,412 311,198 0 0 0 0 499720 Transfer from Golf Fund 18,353 18,803 18,803 19,085 0 0 0 0 499740 Transfer From Waste 417,326 379,758 379,758 384,864 0 0 0 0 Management Fund 499750 Trans Fr Parking Auth Oper 8,480 8,671 8,671 8,784 0 0 0 0 499800 Trans Fr Garage Fund 872,884 544,099 544,099 37,900 0 0 0 0 499810 Transfer From I.T. Fund 250,982 257,534 257,534 271,075 0 0 0 0 499820 Trans Fr Risk Management 9,675 9,842 9,842 9,916 0 0 0 0 Fund Org Code 200-00-000-0000-000000-000 38,702,239 39,057,314 39,057,314 39,737,586 0 0 0 0 90 Operating Transfers In 38,702,239 39,057,314 39,057,314 39,737,586 0 0 0 0

99 Fund Balance

200-00-000-0000-000000-000 Debt Service Fund - Revenue 390098 Budgetary Fund Balance 0 0 0 1,000,000 0 0 0 0 Org Code 200-00-000-0000-000000-000 0 0 0 1,000,000 0 0 0 0 99 Fund Balance 0 0 0 1,000,000 0 0 0 0

200 Debt Service Fund 38,786,645 39,057,314 39,057,314 40,737,586 0 0 0 0 400 Behavioral Healthcare Svc Fund

32 Intergovernmental Revenue

GovMax V5 18-8 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund

32 Intergovernmental Revenue

400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 423107 St MHCCC Beacon/Humana 44,513 68,000 68,000 50,000 0 0 0 0 423108 St MHCCC VA Premier 8,226 10,000 10,000 10,000 0 0 0 0 423109 St - MHCCC Anthem 431 1,000 1,000 1,000 0 0 0 0 423110 St-MH CSA Non-Mandated 93,590 0 0 0 0 0 0 0 423113 St-MH PACT 0 0 0 0 0 0 0 0 423114 St-MH Regional DAP 253,908 0 0 0 0 0 0 0 423115 St-MH State Children's Svcs 25,000 0 0 0 0 0 0 0 423116 St-MH State General Funds 2,365,307 0 0 0 0 0 0 0 423117 St-MH Medicaid Clinic 90,820 0 0 0 0 0 0 0 423118 St-MH Medicaid Medallion II 41,627 39,000 39,000 39,000 0 0 0 0 423119 St-MH Medicaid SPO 587,448 0 0 0 0 0 0 0 423121 St-MH Children's Outpatient 11,463 0 0 0 0 0 0 0 423122 St-MH Law Reform 265,194 0 0 0 0 0 0 0 423123 St-MH Jail Diversion 137,400 0 0 0 0 0 0 0 423124 St-MH Adult Restoration Svcs 49,626 0 0 0 0 0 0 0 423125 St-MH Reinvestment 49,044 0 0 0 0 0 0 0 423126 MH - GAP Assmt Low Intensity 1,276 1,000 1,000 2,000 0 0 0 0 423127 MH - GAP Assmt High Intensity 7,802 59,500 59,500 10,000 0 0 0 0 423128 MH - GAP Case Mgmt 37,641 60,000 60,000 45,000 0 0 0 0 423129 St-MH Fees Other 96,930 0 0 0 0 0 0 0 423131 St-ID General Funds 426,234 0 0 0 0 0 0 0 423132 St-ID Medicaid 1,393,925 0 0 0 0 0 0 0 423133 MHGAP Case Management 73,701 60,000 60,000 80,000 0 0 0 0 423134 MH CIT-Assessment Sites 0 86,949 86,949 36,949 0 0 0 0 423135 MH Expand Telespsychiatry 0 3,001 3,001 3,001 0 0 0 0 Capacity 423136 ST-MH CHILDRENS 0 50,000 50,000 50,000 0 0 0 0 RESTORATION 423137 ST-EARLY INTERVENTION 0 176,778 176,778 176,778 0 0 0 0 423149 St-ID Other 1,277 0 0 0 0 0 0 0 423151 St-SA Region V Residential 61,486 0 0 0 0 0 0 0 423152 St-SA General Funds 1,148,884 0 0 0 0 0 0 0 423153 St-SA Fees-Counseling 13,504 0 0 0 0 0 0 0 423154 St-SA Fees-Methadone 229,130 0 0 0 0 0 0 0 423155 St-MH NGRI 22,126 0 0 0 0 0 0 0 423158 St-SA SARPOS 28,269 0 0 0 0 0 0 0 423159 St-SA HIV Aids 93,374 0 0 0 0 0 0 0 423160 SA MEDICAID SPO 936 50,000 50,000 50,000 0 0 0 0 423161 SACCC Beacon 1,419 1,000 1,000 1,000 0 0 0 0 423165 PART C MEDICAID 86,477 90,000 90,000 90,000 0 0 0 0 423166 St - SACCC Anthem 105 20,000 20,000 20,000 0 0 0 0 423167 St - SA Medallion 10,940 15,000 15,000 15,000 0 0 0 0 423168 St - SACCC VA Premier 4,052 1,000 1,000 1,000 0 0 0 0 423169 St - SA Fees Other 0 0 0 0 0 0 0 0 423174 St-SA GAP CLINIC 9,684 0 0 60,000 0 0 0 0 423175 ST SA CLINIC 6,763 0 0 7,500 0 0 0 0 423176 St - Children's Mobile Crisis 53,689 70,000 70,000 70,000 0 0 0 0 423177 SA Suicide Prevention 0 10,000 10,000 10,000 0 0 0 0 423181 MH Other Third Party 0 10,000 10,000 30,000 0 0 0 0 423182 MH Peer Support 0 50,000 50,000 50,000 0 0 0 0 423183 MH Regional Court Liaison 0 0 0 27,250 0 0 0 0 423203 St-Food and Nutrition 17,342 0 0 0 0 0 0 0 423211 St-Transformation Funds 455,080 0 0 0 0 0 0 0

GovMax V5 18-9 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund

32 Intergovernmental Revenue

400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 423212 St-MH-Pharmacy 134,504 134,504 134,504 134,504 0 0 0 0 423215 St-ID Start-Up Funds 0 0 0 0 0 0 0 0 423217 St DMAS VICAP Indep Clinical 46,116 15,000 15,000 0 0 0 0 0 423218 St SA Women 3,000 3,000 3,000 3,000 0 0 0 0 423219 St-Transitional Funding 0 0 0 0 0 0 0 0 423221 St Suicide Prevention 9,306 0 0 0 0 0 0 0 423241 DD SPO 0 0 0 47,000 0 0 0 0 423242 Mat Medallion MCO 0 0 0 69,000 0 0 0 0 423243 MAT Anthem CCC Plus 0 0 0 3,500 0 0 0 0 423244 MAT Beacon-Humana CCC Plus 0 0 0 1,500 0 0 0 0 423245 MAT GAP Magellan 0 0 0 36,000 0 0 0 0 423246 MAT Magellan 0 0 0 36,000 0 0 0 0 423247 MAT VA Premier CCC Plus 0 0 0 10,000 0 0 0 0 423248 ID Asst Tech/ENV Mod 0 0 0 6,000 0 0 0 0 423250 ST - Regional Opioid Grant 0 0 0 90,000 0 0 0 0 423251 FED - Federal Opioid Grant 0 0 0 114,000 0 0 0 0 432111 Fed-MH FBG SMI 133,888 0 0 0 0 0 0 0 432112 Fed-MH Path 47,568 0 0 0 0 0 0 0 432113 MH FBG SED(C&A) 25,974 25,974 25,974 25,974 0 0 0 0 432151 Fed-SA FBG Alcohol/Drug Treat 600,444 0 0 0 0 0 0 0 432152 Fed-SA FBG Co-Occurring 16,201 0 0 0 0 0 0 0 432155 Fed-SA FBG Prevention 163,206 0 0 0 0 0 0 0 432156 Fed-SA FBG SARPOS 84,205 0 0 0 0 0 0 0 432157 Fed-SA FBG Women 143,367 0 0 0 0 0 0 0 432300 Fed-ID Early Intervention 278,982 0 0 0 0 0 0 0 Org Code 400-00-000-0000-000000-000 9,992,402 1,110,706 1,110,706 1,511,956 0 0 0 0 400-30-501-5011-000000-000 Mental Health 423110 St-MH CSA Non-Mandated 0 93,590 93,590 93,590 0 0 0 0 423114 St-MH Regional DAP 0 325,000 325,000 200,000 0 0 0 0 423115 St-MH State Children's Svcs 0 25,000 25,000 25,000 0 0 0 0 423116 St-MH State General Funds 0 2,341,628 2,341,628 2,366,412 0 0 0 0 423117 St-MH Medicaid Clinic 0 125,000 125,000 110,000 0 0 0 0 423118 St-MH Medicaid Medallion II 0 100,000 100,000 75,000 0 0 0 0 423119 St-MH Medicaid SPO 0 820,789 820,789 820,789 0 0 0 0 423121 St-MH Children's Outpatient 0 11,463 11,463 11,463 0 0 0 0 423122 St-MH Law Reform 0 265,194 265,194 265,194 0 0 0 0 423123 St-MH Jail Diversion 0 50,451 50,451 50,451 0 0 0 0 423124 St-MH Adult Restoration Svcs 0 10,000 10,000 10,000 0 0 0 0 423125 St-MH Reinvestment 0 50,000 50,000 50,000 0 0 0 0 423129 St-MH Fees Other 0 150,000 150,000 100,000 0 0 0 0 423155 St-MH NGRI 0 12,000 12,000 15,000 0 0 0 0 423203 St-Food and Nutrition 0 30,000 30,000 25,000 0 0 0 0 423211 St-Transformation Funds 0 393,721 393,721 393,721 0 0 0 0 432111 Fed-MH FBG SMI 0 133,888 133,888 133,888 0 0 0 0 432112 Fed-MH Path 0 47,568 47,568 52,036 0 0 0 0 Org Code 400-30-501-5011-000000-000 0 4,985,292 4,985,292 4,797,544 0 0 0 0

GovMax V5 18-10 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund

32 Intergovernmental Revenue

400-30-501-5012-000000-000 Mental Retardation 423131 St-ID General Funds 0 426,234 426,234 470,971 0 0 0 0 423132 St-ID Medicaid 0 1,322,708 1,322,708 1,322,708 0 0 0 0 423149 St-ID Other 0 25,000 25,000 25,000 0 0 0 0 432300 Fed-ID Early Intervention 0 102,204 102,204 102,204 0 0 0 0 Org Code 400-30-501-5012-000000-000 0 1,876,146 1,876,146 1,920,883 0 0 0 0 400-30-501-5013-000000-000 Substance Abuse 423151 St-SA Region V Residential 0 61,486 61,486 61,486 0 0 0 0 423152 St-SA General Funds 0 1,148,884 1,148,884 1,159,322 0 0 0 0 423153 St-SA Fees-Counseling 0 20,000 20,000 20,000 0 0 0 0 423154 St-SA Fees-Methadone 0 225,000 225,000 300,000 0 0 0 0 423158 St-SA SARPOS 0 28,269 28,269 28,269 0 0 0 0 423159 St-SA HIV Aids 0 93,374 93,374 93,374 0 0 0 0 423175 ST SA CLINIC 0 4,000 4,000 6,000 0 0 0 0 432151 Fed-SA FBG Alcohol/Drug Treat 0 600,444 600,444 600,444 0 0 0 0 432152 Fed-SA FBG Co-Occurring 0 16,201 16,201 16,201 0 0 0 0 432155 Fed-SA FBG Prevention 0 157,581 157,581 157,581 0 0 0 0 432156 Fed-SA FBG SARPOS 0 84,205 84,205 84,205 0 0 0 0 432157 Fed-SA FBG Women 0 143,367 143,367 143,367 0 0 0 0 Org Code 400-30-501-5013-000000-000 0 2,582,811 2,582,811 2,670,249 0 0 0 0 400-30-501-5014-000000-000 Prevention 423170 St-Prevention-Client Fees 0 2,500 2,500 2,500 0 0 0 0 Org Code 400-30-501-5014-000000-000 0 2,500 2,500 2,500 0 0 0 0 32 Intergovernmental Revenue 9,992,402 10,557,455 10,557,455 10,903,132 0 0 0 0

33 Charges For Services

400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 413800 Svcs-MH Local Other 27,693 0 0 30,000 0 0 0 0 413840 Svcs-SA Local Other 51,761 0 0 55,000 0 0 0 0 418925 Gain(Loss) Disposal of Assets 668 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 39,686 0 0 0 0 0 0 0 Org Code 400-00-000-0000-000000-000 119,808 0 0 85,000 0 0 0 0 400-30-501-5010-000000-000 Administration 418999 Miscellaneous Revenue 0 75,000 75,000 75,000 0 0 0 0 Org Code 400-30-501-5010-000000-000 0 75,000 75,000 75,000 0 0 0 0 400-30-501-5011-000000-000 Mental Health 413800 Svcs-MH Local Other 0 32,000 32,000 60,000 0 0 0 0 Org Code 400-30-501-5011-000000-000 0 32,000 32,000 60,000 0 0 0 0 33 Charges For Services 119,808 107,000 107,000 220,000 0 0 0 0

34 Revenue from Use of Money

400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 417100 Investment Income-Realized 34,839 0 0 0 0 0 0 0 Org Code 400-00-000-0000-000000-000 34,839 0 0 0 0 0 0 0 34 Revenue from Use of Money 34,839 0 0 0 0 0 0 0

GovMax V5 18-11 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund

90 Operating Transfers In

400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 499100 Trans Fr General Fund 673,235 0 0 0 0 0 0 0 Org Code 400-00-000-0000-000000-000 673,235 0 0 0 0 0 0 0 400-30-501-5011-000000-000 Mental Health 499100 Trans Fr General Fund 0 479,970 479,970 467,304 0 0 0 0 Org Code 400-30-501-5011-000000-000 0 479,970 479,970 467,304 0 0 0 0 400-30-501-5012-000000-000 Mental Retardation 499100 Trans Fr General Fund 0 72,400 72,400 77,730 0 0 0 0 Org Code 400-30-501-5012-000000-000 0 72,400 72,400 77,730 0 0 0 0 400-30-501-5013-000000-000 Substance Abuse 499100 Trans Fr General Fund 0 160,190 160,190 173,455 0 0 0 0 Org Code 400-30-501-5013-000000-000 0 160,190 160,190 173,455 0 0 0 0 90 Operating Transfers In 673,235 712,560 712,560 718,489 0 0 0 0

99 Fund Balance

400-30-501-5011-000000-000 Mental Health 390098 Budgetary Fund Balance 0 57,250 57,250 0 0 0 0 0 Org Code 400-30-501-5011-000000-000 0 57,250 57,250 0 0 0 0 0 400-30-501-5012-000000-000 Mental Retardation 390098 Budgetary Fund Balance 0 0 0 0 0 0 0 0 Org Code 400-30-501-5012-000000-000 0 0 0 0 0 0 0 0 400-30-501-5013-000000-000 Substance Abuse 390098 Budgetary Fund Balance 0 22,000 22,000 0 0 0 0 0 Org Code 400-30-501-5013-000000-000 0 22,000 22,000 0 0 0 0 0 99 Fund Balance 0 79,250 79,250 0 0 0 0 0

400 Behavioral Healthcare Svc Fund 10,820,284 11,456,265 11,456,265 11,841,621 0 0 0 0 405 Public Law Library Fund

33 Charges For Services

405-00-000-0000-000000-000 Public Law Library Fund 413130 Fees-Library Fines 25,172 31,026 31,026 31,026 0 0 0 0 Org Code 405-00-000-0000-000000-000 25,172 31,026 31,026 31,026 0 0 0 0 33 Charges For Services 25,172 31,026 31,026 31,026 0 0 0 0

405 Public Law Library Fund 25,172 31,026 31,026 31,026 0 0 0 0 410 Social Services Fund

32 Intergovernmental Revenue

GovMax V5 18-12 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund

32 Intergovernmental Revenue

410-00-000-0000-000000-000 Social Services Fund 423204 St-Public Assistance Grants 14,570,137 15,487,172 15,487,172 15,265,832 0 0 0 0 423999 St-Other Categorical 47,610 47,610 47,610 47,424 0 0 0 0 431120 Fed-FEMA 12,135 0 0 0 0 0 0 0 Org Code 410-00-000-0000-000000-000 14,629,882 15,534,782 15,534,782 15,313,256 0 0 0 0 32 Intergovernmental Revenue 14,629,882 15,534,782 15,534,782 15,313,256 0 0 0 0

33 Charges For Services

410-00-000-0000-000000-000 Social Services Fund 418925 Gain(Loss) Disposal of Assets 1,435 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 5,316 20,000 20,000 10,000 0 0 0 0 Org Code 410-00-000-0000-000000-000 6,751 20,000 20,000 10,000 0 0 0 0 33 Charges For Services 6,751 20,000 20,000 10,000 0 0 0 0

36 Miscellaneous Revenue

410-00-000-0000-000000-000 Social Services Fund 418716 SS Foster Child Outreach 0 0 0 0 0 0 0 0 418930 C.A.R.E.S. from CSA 37,631 125,000 125,000 100,000 0 0 0 0 Org Code 410-00-000-0000-000000-000 37,631 125,000 125,000 100,000 0 0 0 0 36 Miscellaneous Revenue 37,631 125,000 125,000 100,000 0 0 0 0

40 Recovered Costs

410-00-000-0000-000000-000 Social Services Fund 414999 RC- Other Recovered Costs 100,303 97,000 97,000 99,000 0 0 0 0 Org Code 410-00-000-0000-000000-000 100,303 97,000 97,000 99,000 0 0 0 0 40 Recovered Costs 100,303 97,000 97,000 99,000 0 0 0 0

90 Operating Transfers In

410-00-000-0000-000000-000 Social Services Fund 499100 Trans Fr General Fund 3,185,326 3,994,267 3,994,267 3,400,000 0 0 0 0 Org Code 410-00-000-0000-000000-000 3,185,326 3,994,267 3,994,267 3,400,000 0 0 0 0 90 Operating Transfers In 3,185,326 3,994,267 3,994,267 3,400,000 0 0 0 0

410 Social Services Fund 17,959,893 19,771,049 19,771,049 18,922,256 0 0 0 0 415 Children's Services Act Fund

32 Intergovernmental Revenue

415-00-000-0000-000000-000 Children's Services Act Fund 423999 St-Other Categorical 2,126,760 1,390,169 1,390,169 1,833,544 0 0 0 0 Org Code 415-00-000-0000-000000-000 2,126,760 1,390,169 1,390,169 1,833,544 0 0 0 0 32 Intergovernmental Revenue 2,126,760 1,390,169 1,390,169 1,833,544 0 0 0 0

GovMax V5 18-13 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 415 Children's Services Act Fund

90 Operating Transfers In

415-00-000-0000-000000-000 Children's Services Act Fund 499100 Trans Fr General Fund 706,238 700,090 700,090 721,036 0 0 0 0 Org Code 415-00-000-0000-000000-000 706,238 700,090 700,090 721,036 0 0 0 0 90 Operating Transfers In 706,238 700,090 700,090 721,036 0 0 0 0

415 Children's Services Act Fund 2,832,998 2,090,259 2,090,259 2,554,580 0 0 0 0 420 Stormwater Management Fund

33 Charges For Services

420-00-000-0000-000000-000 Stormwater Management Fund 413235 Fees-Stormwater 7,414,752 8,356,434 8,356,434 8,356,434 0 0 0 0 Org Code 420-00-000-0000-000000-000 7,414,752 8,356,434 8,356,434 8,356,434 0 0 0 0 33 Charges For Services 7,414,752 8,356,434 8,356,434 8,356,434 0 0 0 0

34 Revenue from Use of Money

420-00-000-0000-000000-000 Stormwater Management Fund 417100 Investment Income-Realized 13,542 0 0 0 0 0 0 0 Org Code 420-00-000-0000-000000-000 13,542 0 0 0 0 0 0 0 34 Revenue from Use of Money 13,542 0 0 0 0 0 0 0

99 Fund Balance

420-00-000-0000-000000-000 Stormwater Management Fund 390098 Budgetary Fund Balance 0 1,000,000 1,000,000 1,000,000 0 0 0 0 Org Code 420-00-000-0000-000000-000 0 1,000,000 1,000,000 1,000,000 0 0 0 0 99 Fund Balance 0 1,000,000 1,000,000 1,000,000 0 0 0 0

420 Stormwater Management Fund 7,428,294 9,356,434 9,356,434 9,356,434 0 0 0 0 435 Willett Hall Fund

33 Charges For Services

435-00-000-0000-000000-000 Willett Hall Fund 413055 Fees-Concession 15,720 20,000 20,000 20,000 0 0 0 0 418999 Miscellaneous Revenue 0 2,156 2,156 2,156 0 0 0 0 Org Code 435-00-000-0000-000000-000 15,720 22,156 22,156 22,156 0 0 0 0 33 Charges For Services 15,720 22,156 22,156 22,156 0 0 0 0

40 Recovered Costs

435-00-000-0000-000000-000 Willett Hall Fund 414999 RC- Other Recovered Costs 71,685 125,000 125,000 125,000 0 0 0 0 Org Code 435-00-000-0000-000000-000 71,685 125,000 125,000 125,000 0 0 0 0 40 Recovered Costs 71,685 125,000 125,000 125,000 0 0 0 0

GovMax V5 18-14 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 435 Willett Hall Fund

60 Use Of Property

435-00-000-0000-000000-000 Willett Hall Fund 417809 Rental-Other 41,912 70,000 70,000 70,000 0 0 0 0 Org Code 435-00-000-0000-000000-000 41,912 70,000 70,000 70,000 0 0 0 0 60 Use Of Property 41,912 70,000 70,000 70,000 0 0 0 0

90 Operating Transfers In

435-00-000-0000-000000-000 Willett Hall Fund 499100 Trans Fr General Fund 0 130,000 130,000 130,000 0 0 0 0 Org Code 435-00-000-0000-000000-000 0 130,000 130,000 130,000 0 0 0 0 90 Operating Transfers In 0 130,000 130,000 130,000 0 0 0 0

99 Fund Balance

435-00-000-0000-000000-000 Willett Hall Fund 390098 Budgetary Fund Balance 0 0 0 0 0 0 0 0 Org Code 435-00-000-0000-000000-000 0 0 0 0 0 0 0 0 99 Fund Balance 0 0 0 0 0 0 0 0

435 Willett Hall Fund 129,317 347,156 347,156 347,156 0 0 0 0 500 Cemetery Fund

33 Charges For Services

500-00-000-0000-000000-000 Cemetary Fund 413040 Fees-Burial 34,500 40,000 40,000 40,000 0 0 0 0 Org Code 500-00-000-0000-000000-000 34,500 40,000 40,000 40,000 0 0 0 0 33 Charges For Services 34,500 40,000 40,000 40,000 0 0 0 0

34 Revenue from Use of Money

500-00-000-0000-000000-000 Cemetary Fund 417100 Investment Income-Realized 80,129 10,000 10,000 10,000 0 0 0 0 Org Code 500-00-000-0000-000000-000 80,129 10,000 10,000 10,000 0 0 0 0 34 Revenue from Use of Money 80,129 10,000 10,000 10,000 0 0 0 0

38 Other Financing Sources

500-00-000-0000-000000-000 Cemetary Fund 417112 Unrealized Gain or Loss 2,500 0 0 0 0 0 0 0 Org Code 500-00-000-0000-000000-000 2,500 0 0 0 0 0 0 0 38 Other Financing Sources 2,500 0 0 0 0 0 0 0

500 Cemetery Fund 117,129 50,000 50,000 50,000 0 0 0 0 630 New Port Community Development Authority

33 Charges For Services

GovMax V5 18-15 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 630 New Port Community Development Authority

33 Charges For Services

630-00-000-0000-000000-000 New Port Community Development Authority 413330 Fees-Special Assessments 0 0 0 0 0 0 0 0 413330 Fees-Special Assessments 1,029,382 1,019,903 1,019,903 1,019,903 0 0 0 0 Org Code 630-00-000-0000-000000-000 1,029,382 1,019,903 1,019,903 1,019,903 0 0 0 0 33 Charges For Services 1,029,382 1,019,903 1,019,903 1,019,903 0 0 0 0

630 New Port Community Development Authority 1,029,382 1,019,903 1,019,903 1,019,903 0 0 0 0 700 Public Utility Fund

33 Charges For Services

700-00-000-0000-000000-000 Public Utility Fund 413105 Fees-Fire Hydrant 448,495 330,000 330,000 330,000 0 0 0 0 413115 Fees-Fishing Concession 250 1,000 1,000 1,000 0 0 0 0 413145 Fees-On and Off Charges 517,614 475,000 475,000 475,000 0 0 0 0 413210 Fees-Service Lines 41,332 40,000 40,000 40,000 0 0 0 0 413215 Fees-Sewer Connection 51,075 30,000 30,000 30,000 0 0 0 0 413220 Fees-Sewer Customers 8,867,999 9,502,500 9,502,500 9,977,625 0 0 0 0 413225 Fees-Sewer Lateral & Plugging 1,750 2,000 2,000 2,000 0 0 0 0 413275 Fees-Water Sales Chesap 332,228 365,400 365,400 365,400 0 0 0 0 Direct 413276 Fees-Water Sales Chesap Bulk 9,932,502 10,398,364 10,398,364 7,734,962 0 0 0 0 413280 Fees-Water Sales Suffolk 4,105,549 4,257,817 4,257,817 4,470,708 0 0 0 0 413285 Fees-Water Sales Portsmouth 17,859,711 18,168,299 18,168,299 18,964,513 0 0 0 0 418201 Late Charges 299,439 300,000 300,000 300,000 0 0 0 0 418901 Cash Over/Under -224 0 0 0 0 0 0 0 418925 Gain(Loss) Disposal of Assets 52,643 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 46,813 50,000 50,000 60,000 0 0 0 0 Org Code 700-00-000-0000-000000-000 42,557,175 43,920,380 43,920,380 42,751,208 0 0 0 0 33 Charges For Services 42,557,175 43,920,380 43,920,380 42,751,208 0 0 0 0

34 Revenue from Use of Money

700-00-000-0000-000000-000 Public Utility Fund 417100 Investment Income-Realized 201,249 0 0 0 0 0 0 0 Org Code 700-00-000-0000-000000-000 201,249 0 0 0 0 0 0 0 34 Revenue from Use of Money 201,249 0 0 0 0 0 0 0

38 Other Financing Sources

700-00-000-0000-000000-000 Public Utility Fund 419250 Build America Bonds Subsidy 486,419 485,672 485,672 485,672 0 0 0 0 Org Code 700-00-000-0000-000000-000 486,419 485,672 485,672 485,672 0 0 0 0 38 Other Financing Sources 486,419 485,672 485,672 485,672 0 0 0 0

40 Recovered Costs

GovMax V5 18-16 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund

40 Recovered Costs

700-00-000-0000-000000-000 Public Utility Fund 414205 RC-Construction Project 604 4,000 4,000 0 0 0 0 0 414240 RC-Inventory Utilization 0 10,000 10,000 0 0 0 0 0 414285 RC-Suffolk Taxes Paid 17,819 18,000 18,000 18,000 0 0 0 0 414290 RC-Taxes Paid 129,798 128,000 128,000 128,000 0 0 0 0 414999 RC- Other Recovered Costs 408,018 0 0 0 0 0 0 0 Org Code 700-00-000-0000-000000-000 556,240 160,000 160,000 146,000 0 0 0 0 40 Recovered Costs 556,240 160,000 160,000 146,000 0 0 0 0

50 Licenses And Permits

700-00-000-0000-000000-000 Public Utility Fund 416145 Permits-Fishing 10,830 9,000 9,000 10,000 0 0 0 0 Org Code 700-00-000-0000-000000-000 10,830 9,000 9,000 10,000 0 0 0 0 50 Licenses And Permits 10,830 9,000 9,000 10,000 0 0 0 0

60 Use Of Property

700-00-000-0000-000000-000 Public Utility Fund 417802 Rental-Boat 1,000 1,500 1,500 1,500 0 0 0 0 417804 Rental-Elevated Water Tanks 54,751 20,227 20,227 48,000 0 0 0 0 417805 Rental-Equipment 0 2,000 2,000 0 0 0 0 0 Org Code 700-00-000-0000-000000-000 55,751 23,727 23,727 49,500 0 0 0 0 60 Use Of Property 55,751 23,727 23,727 49,500 0 0 0 0

99 Fund Balance

700-00-000-0000-000000-000 Public Utility Fund 390098 Budgetary Fund Balance 0 4,816,521 4,816,521 2,818,971 0 0 0 0 Org Code 700-00-000-0000-000000-000 0 4,816,521 4,816,521 2,818,971 0 0 0 0 99 Fund Balance 0 4,816,521 4,816,521 2,818,971 0 0 0 0

700 Public Utility Fund 43,867,664 49,415,300 49,415,300 46,261,351 0 0 0 0 720 Golf Fund

33 Charges For Services

720-00-000-0000-000000-000 Golf Fund 413055 Fees-Concession 11,343 34,000 34,000 34,000 0 0 0 0 413059 Fees-Professional Lessons 4,264 8,000 8,000 8,000 0 0 0 0 413063 Fees-Equipment Repair 2,977 3,000 3,000 3,000 0 0 0 0 413068 Fees - Summer Camp Golf 0 5,000 5,000 5,000 0 0 0 0 Lessons 413085 Fees-Driving Range 64,229 90,000 90,000 90,000 0 0 0 0 413120 Fees-Golf 609,254 820,000 820,000 820,000 0 0 0 0 413125 Fees-Jr. Golf 0 4,500 4,500 4,500 0 0 0 0 413400 Gift Cards Redeemed 33,986 0 0 30,000 0 0 0 0 418999 Miscellaneous Revenue 0 0 0 0 0 0 0 0 Org Code 720-00-000-0000-000000-000 726,053 964,500 964,500 994,500 0 0 0 0

GovMax V5 18-17 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 720 Golf Fund

33 Charges For Services 726,053 964,500 964,500 994,500 0 0 0 0

60 Use Of Property

720-00-000-0000-000000-000 Golf Fund 413062 Fees-Pro Shop 62,809 131,000 131,000 131,000 0 0 0 0 413066 Fees-Tournaments 0 5,000 5,000 5,000 0 0 0 0 417803 Rental-Cart 118,630 210,000 210,000 210,000 0 0 0 0 417812 Rental-Suffolk Golf Course 120,000 120,000 120,000 70,000 0 0 0 0 417815 Rental - Pavilion 46,998 60,000 60,000 60,000 0 0 0 0 Org Code 720-00-000-0000-000000-000 348,436 526,000 526,000 476,000 0 0 0 0 60 Use Of Property 348,436 526,000 526,000 476,000 0 0 0 0

90 Operating Transfers In

720-00-000-0000-000000-000 Golf Fund 499100 Trans Fr General Fund 843,509 843,509 843,509 998,362 0 0 0 0 Org Code 720-00-000-0000-000000-000 843,509 843,509 843,509 998,362 0 0 0 0 90 Operating Transfers In 843,509 843,509 843,509 998,362 0 0 0 0

720 Golf Fund 1,917,998 2,334,009 2,334,009 2,468,862 0 0 0 0 740 Waste Management Fund

33 Charges For Services

740-00-000-0000-000000-000 Waste Management Fund 413180 Fees-Refuse 12,593,496 11,170,988 11,170,988 10,784,483 0 0 0 0 418925 Gain(Loss) Disposal of Assets -4,099 0 0 0 0 0 0 0 418999 Miscellaneous Revenue 596,415 4,800 4,800 4,800 0 0 0 0 Org Code 740-00-000-0000-000000-000 13,185,812 11,175,788 11,175,788 10,789,283 0 0 0 0 33 Charges For Services 13,185,812 11,175,788 11,175,788 10,789,283 0 0 0 0

34 Revenue from Use of Money

740-00-000-0000-000000-000 Waste Management Fund 417100 Investment Income-Realized 59,902 0 0 0 0 0 0 0 Org Code 740-00-000-0000-000000-000 59,902 0 0 0 0 0 0 0 34 Revenue from Use of Money 59,902 0 0 0 0 0 0 0

90 Operating Transfers In

740-00-000-0000-000000-000 Waste Management Fund 499300 Trans Fr CIP 0 0 0 0 0 0 0 0 Org Code 740-00-000-0000-000000-000 0 0 0 0 0 0 0 0 90 Operating Transfers In 0 0 0 0 0 0 0 0

99 Fund Balance

740-00-000-0000-000000-000 Waste Management Fund 390098 Budgetary Fund Balance 0 1,717,107 1,717,107 0 0 0 0 0 Org Code 740-00-000-0000-000000-000 0 1,717,107 1,717,107 0 0 0 0 0

GovMax V5 18-18 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 740 Waste Management Fund

99 Fund Balance 0 1,717,107 1,717,107 0 0 0 0 0

740 Waste Management Fund 13,245,714 12,892,895 12,892,895 10,789,283 0 0 0 0 750 Portsmouth Parking Authority

33 Charges For Services

750-00-000-0000-000000-000 Portsmouth Parking Authority 413065 Fees-Daily Receipts and Meters 199,932 238,422 238,422 349,628 0 0 0 0 413090 Fees-Event Parking 46,753 46,600 46,600 46,600 0 0 0 0 418999 Miscellaneous Revenue 2,080 2,400 2,400 2,400 0 0 0 0 Org Code 750-00-000-0000-000000-000 248,765 287,422 287,422 398,628 0 0 0 0 33 Charges For Services 248,765 287,422 287,422 398,628 0 0 0 0

35 Fines and Forfeitures

750-00-000-0000-000000-000 Portsmouth Parking Authority 415125 Fines-Parking Violations 96,277 127,936 127,936 213,631 0 0 0 0 Org Code 750-00-000-0000-000000-000 96,277 127,936 127,936 213,631 0 0 0 0 35 Fines and Forfeitures 96,277 127,936 127,936 213,631 0 0 0 0

60 Use Of Property

750-00-000-0000-000000-000 Portsmouth Parking Authority 417808 Rental-Monthly 707,110 709,608 709,608 617,058 0 0 0 0 417899 Use of Property-Other 500 550 550 550 0 0 0 0 Org Code 750-00-000-0000-000000-000 707,610 710,158 710,158 617,608 0 0 0 0 60 Use Of Property 707,610 710,158 710,158 617,608 0 0 0 0

90 Operating Transfers In

750-00-000-0000-000000-000 Portsmouth Parking Authority 499100 Trans Fr General Fund 590,179 133,372 133,372 34,177 0 0 0 0 Org Code 750-00-000-0000-000000-000 590,179 133,372 133,372 34,177 0 0 0 0 90 Operating Transfers In 590,179 133,372 133,372 34,177 0 0 0 0

750 Portsmouth Parking Authority 1,642,831 1,258,888 1,258,888 1,264,044 0 0 0 0 800 City Garage Fund

33 Charges For Services

800-00-000-0000-000000-000 City Garage Fund 413133 Fees-School Board 759,357 759,537 759,537 849,537 0 0 0 0 413134 Fees-Fuel 1,534,045 2,000,000 2,000,000 2,000,000 0 0 0 0 413135 Fees-Motor Pool 12,131 12,805 12,805 12,805 0 0 0 0 413265 Fees-Vehicle Impound 163,366 0 0 0 0 0 0 0 413310 Fees-City Garage 5,584,796 5,171,932 5,171,932 4,403,033 0 0 0 0 413900 Contributions 80,347 0 0 0 0 0 0 0 418704 Sale of Equipment 12,111 30,000 30,000 30,000 0 0 0 0 418925 Gain(Loss) Disposal of Assets 21,878 0 0 0 0 0 0 0 Org Code 800-00-000-0000-000000-000 8,168,032 7,974,274 7,974,274 7,295,375 0 0 0 0

GovMax V5 18-19 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 800 City Garage Fund

33 Charges For Services 8,168,032 7,974,274 7,974,274 7,295,375 0 0 0 0

90 Operating Transfers In

800-00-000-0000-000000-000 City Garage Fund 499420 Trans Fr Stormwater Mgmt Fund 41,978 42,000 42,000 42,000 0 0 0 0 Org Code 800-00-000-0000-000000-000 41,978 42,000 42,000 42,000 0 0 0 0 90 Operating Transfers In 41,978 42,000 42,000 42,000 0 0 0 0

800 City Garage Fund 8,210,010 8,016,274 8,016,274 7,337,375 0 0 0 0 810 Information Technology Fund

33 Charges For Services

810-00-000-0000-000000-000 Information Technology Fund 413136 Fees-Information Technology 5,218,941 5,873,701 5,873,701 5,803,675 0 0 0 0 418999 Miscellaneous Revenue 4,500 13,179 13,179 13,179 0 0 0 0 Org Code 810-00-000-0000-000000-000 5,223,441 5,886,880 5,886,880 5,816,854 0 0 0 0 33 Charges For Services 5,223,441 5,886,880 5,886,880 5,816,854 0 0 0 0

99 Fund Balance

810-00-000-0000-000000-000 Information Technology Fund 390098 Budgetary Fund Balance 0 153,137 153,137 2,327,380 0 0 0 0 Org Code 810-00-000-0000-000000-000 0 153,137 153,137 2,327,380 0 0 0 0 99 Fund Balance 0 153,137 153,137 2,327,380 0 0 0 0

810 Information Technology Fund 5,223,441 6,040,017 6,040,017 8,144,234 0 0 0 0 820 Risk Management Fund

33 Charges For Services

820-00-000-0000-000000-000 Risk Management Fund 413137 Fees-Risk Management 5,735,918 0 0 0 0 0 0 0 413137 Fees-Risk Management 0 6,041,201 6,041,201 5,306,220 0 0 0 0 Org Code 820-00-000-0000-000000-000 5,735,918 6,041,201 6,041,201 5,306,220 0 0 0 0 33 Charges For Services 5,735,918 6,041,201 6,041,201 5,306,220 0 0 0 0

40 Recovered Costs

820-00-000-0000-000000-000 Risk Management Fund 414235 RC-Insurance Recoveries 107,710 0 0 0 0 0 0 0 414295 RC-Workers Compensation 0 0 0 40,000 0 0 0 0 414999 RC- Other Recovered Costs 0 0 0 0 0 0 0 0 Org Code 820-00-000-0000-000000-000 107,710 0 0 40,000 0 0 0 0 40 Recovered Costs 107,710 0 0 40,000 0 0 0 0

99 Fund Balance

GovMax V5 18-20 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 820 Risk Management Fund

99 Fund Balance

820-00-000-0000-000000-000 Risk Management Fund 390098 Budgetary Fund Balance 0 0 0 1,462,167 0 0 0 0 Org Code 820-00-000-0000-000000-000 0 0 0 1,462,167 0 0 0 0 99 Fund Balance 0 0 0 1,462,167 0 0 0 0

820 Risk Management Fund 5,843,628 6,041,201 6,041,201 6,808,387 0 0 0 0 830 Health Insurance Fund

33 Charges For Services

830-00-000-0000-000000-000 Health Insurance Fund 413142 Fees-Medicare Reimbursement 10,091 10,000 10,000 0 0 0 0 0 413905 Contributions-Delta Care 171,622 0 0 143,843 0 0 0 0 413906 Contributions-Delta Care-ER 3,185 3,178 3,178 6,816 0 0 0 0 413907 Contributions-Delta PPO Plus 711,785 835,296 835,296 701,809 0 0 0 0 413908 Contributions-Delta PPO 56,753 35,950 35,950 45,120 0 0 0 0 Plus-ER 413910 Contributions-Vision Svcs 279,974 272,337 272,337 263,071 0 0 0 0 413915 Contributions-EE 3,091,752 3,223,969 3,223,969 3,461,122 0 0 0 0 413920 Contributions-ER 8,836,640 10,569,332 10,569,332 11,366,246 0 0 0 0 413923 Contributions-ER-Retirees 1,481,646 1,374,522 1,374,522 1,288,961 0 0 0 0 413925 Contributions-Retiree 2,006,690 2,025,098 2,025,098 1,900,000 0 0 0 0 Org Code 830-00-000-0000-000000-000 16,650,138 18,349,682 18,349,682 19,176,988 0 0 0 0 33 Charges For Services 16,650,138 18,349,682 18,349,682 19,176,988 0 0 0 0

99 Fund Balance

830-00-000-0000-000000-000 Health Insurance Fund 390098 Budgetary Fund Balance 0 3,000,000 3,000,000 1,000,000 0 0 0 0 Org Code 830-00-000-0000-000000-000 0 3,000,000 3,000,000 1,000,000 0 0 0 0 99 Fund Balance 0 3,000,000 3,000,000 1,000,000 0 0 0 0

830 Health Insurance Fund 16,650,138 21,349,682 21,349,682 20,176,988 0 0 0 0

GovMax V5 18-21 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 900 Portsmouth City Public Schools

51 School General Fund

85010 Portsmouth City Public Education 400001 City Funds 0 52,400,000 52,400,000 52,796,045 0 0 0 0 400002 Federal Funds 0 600,000 600,000 828,000 0 0 0 0 400003 Other Funds 0 1,707,495 1,707,495 2,084,500 0 0 0 0 400004 State Sales Tax for Education 0 15,395,174 15,395,174 15,809,649 0 0 0 0 400005 State Revenue 0 74,200,644 74,200,644 73,809,096 0 0 0 0 Org Code 85010 0 144,303,313 144,303,313 145,327,290 0 0 0 0 51 School General Fund 0 144,303,313 144,303,313 145,327,290 0 0 0 0

52 School Grant Fund

85010 Portsmouth City Public Education 400101 Federal Revenue 0 11,781,236 11,781,236 11,993,451 0 0 0 0 400102 State Revenue 0 4,928,223 4,928,223 4,321,216 0 0 0 0 400103 Other Revenue 0 253,182 253,182 709,701 0 0 0 0 400104 Transfers In 0 0 0 0 0 0 0 0 400105 Local Match 0 1,169,901 1,169,901 1,065,211 0 0 0 0 400106 Anticipated Grants 0 734,958 734,958 0 0 0 0 0 Org Code 85010 0 18,867,500 18,867,500 18,089,579 0 0 0 0 52 School Grant Fund 0 18,867,500 18,867,500 18,089,579 0 0 0 0

53 School Food Services Fund

85010 Portsmouth City Public Education 400201 State Revenue 0 95,966 95,966 123,457 0 0 0 0 400202 Federal Revenue 0 6,970,824 6,970,824 7,678,270 0 0 0 0 400203 Charges for Services 0 560,000 560,000 585,000 0 0 0 0 400204 Donated Commodities 0 415,000 415,000 0 0 0 0 0 400205 Other Revenue 0 577,000 577,000 500,000 0 0 0 0 Org Code 85010 0 8,618,790 8,618,790 8,886,727 0 0 0 0 53 School Food Services Fund 0 8,618,790 8,618,790 8,886,727 0 0 0 0

54 School Risk Mgmt Fund

85010 Portsmouth City Public Education 400301 Transfers In 0 0 0 0 0 0 0 0 400302 Workers Comp Charges for 0 1,425,200 1,425,200 0 0 0 0 0 Services 400303 Self Health Plan Charges for 0 18,274,800 18,274,800 19,386,800 0 0 0 0 Services Org Code 85010 0 19,700,000 19,700,000 19,386,800 0 0 0 0 54 School Risk Mgmt Fund 0 19,700,000 19,700,000 19,386,800 0 0 0 0

57 School Textbook Fund

85010 Portsmouth City Public Education 400601 State Revenue 0 1,117,495 1,117,495 1,003,927 0 0 0 0 400602 Local Match 0 373,691 373,691 327,894 0 0 0 0 400605 Other Revenue 0 5,000 5,000 3,000 0 0 0 0 Org Code 85010 0 1,496,186 1,496,186 1,334,821 0 0 0 0

GovMax V5 18-22 3/20/2018 4:28:56PM - ET Revenue Line Item Budget grouped by Fund, Account Major City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Revenue Description Actual Adopted Amended Budget Budget Budget Budget Budget 900 Portsmouth City Public Schools

57 School Textbook Fund 0 1,496,186 1,496,186 1,334,821 0 0 0 0

900 Portsmouth City Public Schools 0 192,985,789 192,985,789 193,290,217 0 0 0 0 910 Community Development

32 Intergovernmental Revenue

22000 Community Development And Planning Progra 65000 Federal Direct Revenues - CDBG 0 1,790,538 1,790,538 1,784,568 0 0 0 0 and HOME Org Code 22000 0 1,790,538 1,790,538 1,784,568 0 0 0 0 32 Intergovernmental Revenue 0 1,790,538 1,790,538 1,784,568 0 0 0 0

910 Community Development 0 1,790,538 1,790,538 1,784,568 0 0 0 0

Report Total 406,537,582 624,372,377 624,372,377 624,912,007 0 0 0 0

GovMax V5 18-23 3/20/2018 4:28:56PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0101 City Council 100-10-100-1000-000000-000 City Council 501000 Sal-Full-time 166,897 163,000 163,000 163,000 0 0 0 0 501200 Accrued Payroll -6,085 0 0 0 0 0 0 0 511100 Bene-FICA 11,514 12,473 12,473 12,473 0 0 0 0 511115 Bene-Health Insurance 18,774 18,548 18,548 31,914 0 0 0 0 511120 Bene-Dental Insurance 40 39 39 72 0 0 0 0 511125 Bene-VRS Life 2,122 2,134 2,134 2,134 0 0 0 0 Insurance 511145 Bene-Retirement PSRS 14,570 14,570 14,570 18,840 0 0 0 0 521005 Contractual-Code Suppl 11,068 10,000 10,000 40,000 0 0 0 0 & Index 531914 Supp-Office and Printing 11,361 12,000 12,000 12,000 0 0 0 0 542020 Tele-Telephone Cellular 8,627 8,000 8,000 8,000 0 0 0 0 555210 Travel 8,778 10,000 10,000 10,000 0 0 0 0 555300 Mtgs-City Council 29,084 30,000 30,000 30,000 0 0 0 0 555305 Mtgs-Council Special 3,796 7,000 7,000 7,000 0 0 0 0 Events 555399 Mtgs-Other 0 0 0 0 0 0 0 0 559090 Civ Orgs-US Conf of 5,269 5,269 5,269 5,269 0 0 0 0 Mayors 559900 Contingency-Other 0 0 0 6,000 0 0 0 0 Operating 630101 Risk Management 4,671 5,558 5,558 4,911 0 0 0 0 Charges 100-10-100-1000-000000-000 City 290,485 298,591 298,591 351,613 0 0 0 0 0101 City Council 290,485 298,591 298,591 351,613 0 0 0 0

0102 City Clerk 100-10-101-1010-000000-000 City Clerk 501000 Sal-Full-time 216,912 199,309 199,309 214,269 0 0 0 0 501200 Accrued Payroll -7,440 0 0 0 0 0 0 0 510000 Sal-Overtime 141 0 0 0 0 0 0 0 511100 Bene-FICA 15,636 15,247 15,247 16,391 0 0 0 0 511115 Bene-Health Insurance 28,428 28,971 28,971 31,575 0 0 0 0 511120 Bene-Dental Insurance 127 127 127 168 0 0 0 0 511125 Bene-VRS Life 2,674 2,611 2,611 2,806 0 0 0 0 Insurance 511140 Bene-Retirement VRS 21,003 20,509 20,509 23,013 0 0 0 0 511145 Bene-Retirement PSRS 5,286 5,286 5,286 5,685 0 0 0 0 531914 Supp-Office and Printing 6,978 9,900 9,900 9,900 0 0 0 0 533020 Noncap-Furniture 10,583 0 0 0 0 0 0 0 536110 Dues-Memberships 605 605 605 605 0 0 0 0 542020 Tele-Telephone Cellular 1,101 1,300 1,300 1,300 0 0 0 0 554010 Advertising 2,610 10,600 10,600 10,600 0 0 0 0 555100 Training 275 2,200 2,200 2,200 0 0 0 0 555210 Travel 358 6,100 6,100 6,100 0 0 0 0 610101 Computer Service 27,640 56,415 56,415 56,415 0 0 0 0 Charges 610102 Telecommunications 4,723 5,495 5,495 4,722 0 0 0 0 Charges 630101 Risk Management 3,114 3,176 3,176 2,806 0 0 0 0 Charges 100-10-101-1010-000000-000 City Clerk 340,754 367,851 367,851 388,555 0 0 0 0 0102 City Clerk 340,754 367,851 367,851 388,555 0 0 0 0

0103 City Manager 100-10-102-1020-000000-000 City Manager 501000 Sal-Full-time 684,207 691,799 691,799 709,722 0 0 0 0 501100 Sal-Part-time 1,016 0 0 0 0 0 0 0

GovMax V5 18-24 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0103 City Manager 100-10-102-1020-000000-000 City Manager 501200 Accrued Payroll -22,353 0 0 0 0 0 0 0 510001 Allow-Automotive 9,969 7,200 7,200 7,200 0 0 0 0 510006 Allow-Other 3,739 3,600 3,600 3,600 0 0 0 0 511100 Bene-FICA 49,261 50,116 50,116 55,305 0 0 0 0 511115 Bene-Health Insurance 33,645 34,128 34,128 37,161 0 0 0 0 511120 Bene-Dental Insurance 272 273 273 360 0 0 0 0 511125 Bene-VRS Life 8,627 9,188 9,188 9,470 0 0 0 0 Insurance 511132 Bene-VLDP Disability 938 1,156 1,156 1,189 0 0 0 0 511140 Bene-Retirement VRS 68,419 71,206 71,206 77,642 0 0 0 0 511141 Bene-Retirement 401 50,199 50,000 50,000 50,000 0 0 0 0 511145 Bene-Retirement PSRS 30,760 30,760 30,760 32,673 0 0 0 0 511150 Bene-Retirement FPRS 42,363 42,363 42,363 45,618 0 0 0 0 521905 Contractual-Other 43,843 40,000 40,000 40,000 0 0 0 0 522115 Maint-Office Equipment 0 100 100 100 0 0 0 0 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 3,969 10,884 10,884 10,884 0 0 0 0 531999 Supp-Other 3,975 13,000 13,000 13,000 0 0 0 0 533010 Noncap-Equipment 2,246 0 0 0 0 0 0 0 535100 Books and Publications 691 2,400 2,400 2,400 0 0 0 0 536110 Dues-Memberships 2,563 15,000 15,000 15,000 0 0 0 0 542020 Tele-Telephone Cellular 1,769 3,117 3,117 3,117 0 0 0 0 555100 Training 326 2,040 2,040 2,040 0 0 0 0 555210 Travel 0 10,000 10,000 10,000 0 0 0 0 555399 Mtgs-Other 13,925 22,500 22,500 22,500 0 0 0 0 610101 Computer Service 17,709 17,311 17,311 17,311 0 0 0 0 Charges 610102 Telecommunications 4,318 5,291 5,291 4,318 0 0 0 0 Charges 630101 Risk Management 5,449 27,252 27,252 21,945 0 0 0 0 Charges 100-10-102-1020-000000-000 City 1,061,844 1,160,684 1,160,684 1,192,555 0 0 0 0 0103 City Manager 1,061,844 1,160,684 1,160,684 1,192,555 0 0 0 0

0104 Management and Legislative Affairs 100-10-102-1021-000000-000 Management and Legislative Affairs 501000 Sal-Full-time 161,325 152,223 152,223 156,028 0 0 0 0 501200 Accrued Payroll -5,682 0 0 0 0 0 0 0 511100 Bene-FICA 11,791 11,645 11,645 11,936 0 0 0 0 511115 Bene-Health Insurance 12,560 12,916 12,916 14,063 0 0 0 0 511120 Bene-Dental Insurance 49 49 49 72 0 0 0 0 511125 Bene-VRS Life 1,959 1,994 1,994 2,044 0 0 0 0 Insurance 511140 Bene-Retirement VRS 15,664 15,664 15,664 16,758 0 0 0 0 521905 Contractual-Other 26,585 53,580 53,580 53,580 0 0 0 0 535100 Books and Publications 94 0 0 0 0 0 0 0 536110 Dues-Memberships 225 954 954 954 0 0 0 0 542020 Tele-Telephone Cellular 4,130 3,600 3,600 3,600 0 0 0 0 555100 Training 485 2,290 2,290 2,290 0 0 0 0 555210 Travel 0 1,020 1,020 1,020 0 0 0 0 556125 Civ Orgs-Va Institute Of 10,000 10,000 10,000 10,000 0 0 0 0 Govt 556141 Civ Orgs-Virginia 28,754 29,138 29,138 29,721 0 0 0 0 Municipal Lg 556142 Civ Orgs-VA First Cities 24,828 24,829 24,829 24,816 0 0 0 0 Coali 559040 General Assembly 13,504 25,330 25,330 21,330 0 0 0 0 Expenses

GovMax V5 18-25 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0104 Management and Legislative Affairs 100-10-102-1021-000000-000 Management and Legislative Affairs 610101 Computer Service 17,844 20,122 20,122 18,708 0 0 0 0 Charges 610102 Telecommunications 1,855 1,497 1,497 1,694 0 0 0 0 Charges 620102 Motor Pool Charges 0 0 0 4,000 0 0 0 0 630101 Risk Management 0 1,588 1,588 1,403 0 0 0 0 Charges 100-10-102-1021-000000-000 325,970 368,439 368,439 374,017 0 0 0 0 0104 Management and Legislative 325,970 368,439 368,439 374,017 0 0 0 0

0105 Registrar 100-10-103-1030-000000-000 General Registrar 501000 Sal-Full-time 237,525 216,436 216,436 264,758 0 0 0 0 501100 Sal-Part-time 151,866 190,417 190,417 150,000 0 0 0 0 501200 Accrued Payroll -12,738 0 0 0 0 0 0 0 510000 Sal-Overtime 5,800 0 0 0 0 0 0 0 510012 Allow-Other 20,207 19,458 19,458 19,458 0 0 0 0 Supplements 511100 Bene-FICA 27,114 27,993 27,993 31,689 0 0 0 0 511115 Bene-Health Insurance 31,344 23,916 23,916 31,985 0 0 0 0 511120 Bene-Dental Insurance 137 117 117 168 0 0 0 0 511125 Bene-VRS Life 3,095 3,091 3,091 3,724 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 0 0 229 0 0 0 0 511140 Bene-Retirement VRS 24,314 24,273 24,273 30,526 0 0 0 0 521905 Contractual-Other 0 0 0 13,440 0 0 0 0 522115 Maint-Office Equipment 13,920 16,000 16,000 8,500 0 0 0 0 523145 Rentals-Land and 7,650 7,650 7,650 7,650 0 0 0 0 Buildings 523999 Rentals-Other 3,439 4,000 4,000 4,000 0 0 0 0 531907 Supp-Food and 949 1,000 1,000 1,000 0 0 0 0 Provisions 531914 Supp-Office and Printing 83,937 95,000 95,000 85,000 0 0 0 0 533060 Noncap-Computers 0 0 0 0 0 0 0 0 536110 Dues-Memberships 410 400 400 500 0 0 0 0 542020 Tele-Telephone Cellular 1,206 1,700 1,700 1,700 0 0 0 0 554010 Advertising 2,345 1,000 1,000 1,000 0 0 0 0 555100 Training 450 360 360 450 0 0 0 0 555206 Travel - Tolls 15 0 0 0 0 0 0 0 555210 Travel 4,463 5,750 5,750 8,505 0 0 0 0 610101 Computer Service 13,888 23,335 23,335 21,964 0 0 0 0 Charges 610102 Telecommunications 2,977 13,348 13,348 2,977 0 0 0 0 Charges 620101 Garage Equip Rental 3,650 3,650 3,650 3,650 0 0 0 0 Charges 620105 Fuel Charges 160 563 563 563 0 0 0 0 630101 Risk Management 15,977 4,293 4,293 3,904 0 0 0 0 Charges 100-10-103-1030-000000-000 General 644,099 683,750 683,750 697,340 0 0 0 0 0105 Registrar 644,099 683,750 683,750 697,340 0 0 0 0

0106 City Attorney 100-10-104-1040-000000-000 City Attorney 501000 Sal-Full-time 916,519 1,103,553 1,103,553 1,199,074 0 0 0 0 501100 Sal-Part-time 43,878 71,971 71,971 71,971 0 0 0 0 501200 Accrued Payroll -36,137 0 0 0 0 0 0 0 510006 Allow-Other 0 16,320 16,320 16,320 0 0 0 0 511100 Bene-FICA 69,274 77,866 77,866 87,777 0 0 0 0

GovMax V5 18-26 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0106 City Attorney 100-10-104-1040-000000-000 City Attorney 511115 Bene-Health Insurance 76,906 84,578 84,578 103,394 0 0 0 0 511120 Bene-Dental Insurance 297 312 312 408 0 0 0 0 511125 Bene-VRS Life 11,293 13,017 13,017 14,266 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,026 1,620 1,620 1,906 0 0 0 0 511140 Bene-Retirement VRS 89,281 101,227 101,227 116,967 0 0 0 0 511141 Bene-Retirement 401 25,000 25,000 25,000 25,000 0 0 0 0 511145 Bene-Retirement PSRS 14,386 14,386 14,386 15,383 0 0 0 0 521014 Contractual-Legal 153,839 120,788 120,788 120,788 0 0 0 0 521026 Contractual-Court 114,584 0 0 0 0 0 0 0 Lawsuit 521902 Contractual-Equalization 1,750 2,554 2,554 2,554 0 0 0 0 Board 521905 Contractual-Other 26,442 74,672 74,672 74,672 0 0 0 0 531907 Supp-Food and 99 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 4,999 1,515 1,515 1,515 0 0 0 0 531999 Supp-Other 2,176 4,485 4,485 4,485 0 0 0 0 535100 Books and Publications 8,242 6,061 6,061 6,061 0 0 0 0 536110 Dues-Memberships 4,020 4,040 4,040 4,040 0 0 0 0 542020 Tele-Telephone Cellular 1,788 1,100 1,100 1,100 0 0 0 0 554010 Advertising 5,366 480 480 480 0 0 0 0 555100 Training 5,540 19,000 19,000 19,000 0 0 0 0 555210 Travel 672 2,020 2,020 2,020 0 0 0 0 555228 Purchase Card 350 0 0 0 0 0 0 0 555399 Mtgs-Other 159 3,030 3,030 3,030 0 0 0 0 610101 Computer Service 20,559 31,075 31,075 30,248 0 0 0 0 Charges 610102 Telecommunications 4,007 5,591 5,591 4,007 0 0 0 0 Charges 630101 Risk Management 8,563 9,529 9,529 8,418 0 0 0 0 Charges 100-10-104-1040-000000-000 City 1,574,876 1,795,790 1,795,790 1,934,884 0 0 0 0 0106 City Attorney 1,574,876 1,795,790 1,795,790 1,934,884 0 0 0 0

0107 Human Resource Management 100-10-105-1050-000000-000 Human Resource Management 501000 Sal-Full-time 552,518 643,980 643,980 629,000 0 0 0 0 501100 Sal-Part-time 102,692 11,253 11,253 11,253 0 0 0 0 501200 Accrued Payroll -24,148 0 0 0 0 0 0 0 501500 Municipal Internship 4,055 75,000 75,000 75,000 0 0 0 0 Program 510000 Sal-Overtime 129 0 0 0 0 0 0 0 511100 Bene-FICA 49,509 49,422 49,422 48,817 0 0 0 0 511115 Bene-Health Insurance 30,281 38,748 38,748 44,304 0 0 0 0 511120 Bene-Dental Insurance 111 69 69 264 0 0 0 0 511125 Bene-VRS Life 6,657 8,436 8,436 8,241 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,126 1,502 1,502 1,988 0 0 0 0 511140 Bene-Retirement VRS 52,369 64,909 64,909 67,554 0 0 0 0 511145 Bene-Retirement PSRS 4,734 4,734 4,734 5,102 0 0 0 0 511160 Tuition Assistance 5,160 25,000 25,000 25,000 0 0 0 0 521008 Contractual-EAP 10,823 20,000 20,000 20,000 0 0 0 0 521304 Contractual-Drug Testing 66,135 42,033 42,033 42,033 0 0 0 0 521905 Contractual-Other 188,966 203,400 203,400 203,400 0 0 0 0 521924 Contractual - Benefits 10,199 0 0 0 0 0 0 0 Administrator 522115 Maint-Office Equipment 0 300 300 300 0 0 0 0 531902 Supp-Awards 19,013 24,000 24,000 24,000 0 0 0 0

GovMax V5 18-27 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0107 Human Resource Management 100-10-105-1050-000000-000 Human Resource Management 531914 Supp-Office and Printing 6,351 7,527 7,527 7,527 0 0 0 0 531999 Supp-Other 32,468 7,500 7,500 7,500 0 0 0 0 535100 Books and Publications 0 400 400 400 0 0 0 0 536110 Dues-Memberships 1,451 1,000 1,000 1,000 0 0 0 0 542020 Tele-Telephone Cellular 1,543 2,500 2,500 2,500 0 0 0 0 554010 Advertising 4,066 38,000 38,000 38,000 0 0 0 0 555100 Training 1,195 6,500 6,500 6,500 0 0 0 0 555110 Training-Personnel 19,665 11,000 11,000 11,000 0 0 0 0 Sponsored 555210 Travel 0 2,000 2,000 2,000 0 0 0 0 610101 Computer Service 63,894 67,758 67,758 56,139 0 0 0 0 Charges 610102 Telecommunications 3,742 5,143 5,143 3,741 0 0 0 0 Charges 630101 Risk Management 5,633 7,941 7,941 7,717 0 0 0 0 Charges 100-10-105-1050-000000-000 Human 1,220,338 1,370,055 1,370,055 1,350,280 0 0 0 0 0107 Human Resource Management 1,220,338 1,370,055 1,370,055 1,350,280 0 0 0 0

0108 Civil Service Commission 100-10-105-1051-000000-000 Civil Service Commission 521905 Contractual-Other 54,644 95,283 95,283 95,283 0 0 0 0 521914 Contractual-Temp Work 0 3,000 3,000 3,000 0 0 0 0 531914 Supp-Office and Printing 151 1,780 1,780 1,780 0 0 0 0 554010 Advertising 0 11,600 11,600 11,600 0 0 0 0 555210 Travel 0 4,200 4,200 4,200 0 0 0 0 100-10-105-1051-000000-000 Civil 54,795 115,863 115,863 115,863 0 0 0 0 0108 Civil Service Commission 54,795 115,863 115,863 115,863 0 0 0 0

0109 Commissioner of the Revenue 100-10-106-1060-000000-000 Commissioner of the Revenue 501000 Sal-Full-time 815,261 822,190 822,190 884,263 0 0 0 0 501100 Sal-Part-time 67,212 72,800 72,800 72,800 0 0 0 0 501200 Accrued Payroll -33,582 0 0 0 0 0 0 0 510000 Sal-Overtime 424 0 0 0 0 0 0 0 510012 Allow-Other 85,282 34,391 34,391 57,760 0 0 0 0 Supplements 511100 Bene-FICA 69,605 72,433 72,433 78,402 0 0 0 0 511115 Bene-Health Insurance 106,380 123,027 123,027 150,096 0 0 0 0 511120 Bene-Dental Insurance 501 478 478 720 0 0 0 0 511125 Bene-VRS Life 10,793 11,794 11,794 12,653 0 0 0 0 Insurance 511132 Bene-VLDP Disability 875 1,100 1,100 1,552 0 0 0 0 511140 Bene-Retirement VRS 88,903 91,775 91,775 103,732 0 0 0 0 521014 Contractual-Legal 16 0 0 0 0 0 0 0 521905 Contractual-Other 23,142 50,000 50,000 50,000 0 0 0 0 522115 Maint-Office Equipment 1,039 3,000 3,000 3,000 0 0 0 0 523999 Rentals-Other 0 3,783 3,783 3,783 0 0 0 0 531001 Supp-Postage 13,360 20,000 20,000 20,000 0 0 0 0 531907 Supp-Food and 562 2,000 2,000 2,000 0 0 0 0 Provisions 531914 Supp-Office and Printing 30,412 35,000 35,000 35,000 0 0 0 0 531999 Supp-Other 23,290 26,000 26,000 26,000 0 0 0 0 535100 Books and Publications 6,946 5,000 5,000 5,000 0 0 0 0 536110 Dues-Memberships 4,277 4,200 4,200 4,200 0 0 0 0 542010 Tele-Telephone 6,066 6,000 6,000 6,000 0 0 0 0 542020 Tele-Telephone Cellular 3,406 3,800 3,800 3,800 0 0 0 0

GovMax V5 18-28 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0109 Commissioner of the Revenue 100-10-106-1060-000000-000 Commissioner of the Revenue 555100 Training 8,091 15,000 15,000 15,000 0 0 0 0 555206 Travel - Tolls 8 0 0 0 0 0 0 0 555210 Travel 10,032 18,000 18,000 18,000 0 0 0 0 559055 DMV Select-Expenses 5,685 0 0 0 0 0 0 0 599055 DMV Select 17,858 70,000 70,000 70,000 0 0 0 0 610101 Computer Service 165,904 175,683 175,683 174,652 0 0 0 0 Charges 610102 Telecommunications 10,678 14,328 14,328 10,678 0 0 0 0 Charges 620101 Garage Equip Rental 11,730 11,621 11,621 11,621 0 0 0 0 Charges 620102 Motor Pool Charges 0 0 0 0 0 0 0 0 620105 Fuel Charges 1,480 2,363 2,363 2,363 0 0 0 0 630101 Risk Management 20,336 22,746 22,746 19,279 0 0 0 0 Charges 100-10-106-1060-000000-000 1,575,971 1,718,512 1,718,512 1,842,354 0 0 0 0 0109 Commissioner of the Revenue 1,575,971 1,718,512 1,718,512 1,842,354 0 0 0 0

0110 City Assessor 100-10-107-1070-000000-000 City Assessor 501000 Sal-Full-time 585,776 528,787 528,787 536,800 0 0 0 0 501100 Sal-Part-time 3,406 30,000 30,000 30,000 0 0 0 0 501200 Accrued Payroll -19,739 0 0 0 0 0 0 0 511100 Bene-FICA 42,667 41,769 41,769 42,387 0 0 0 0 511115 Bene-Health Insurance 73,321 65,803 65,803 71,649 0 0 0 0 511120 Bene-Dental Insurance 238 244 244 288 0 0 0 0 511125 Bene-VRS Life 6,682 6,926 6,926 7,031 0 0 0 0 Insurance 511132 Bene-VLDP Disability 440 440 440 1,090 0 0 0 0 511140 Bene-Retirement VRS 52,489 53,956 53,956 57,651 0 0 0 0 511145 Bene-Retirement PSRS 18,213 18,213 18,213 19,620 0 0 0 0 531914 Supp-Office and Printing 7,026 3,000 3,000 3,000 0 0 0 0 531999 Supp-Other 0 5,000 5,000 5,000 0 0 0 0 533010 Noncap-Equipment 1,376 10,000 10,000 10,000 0 0 0 0 535100 Books and Publications 764 2,500 2,500 1,300 0 0 0 0 536110 Dues-Memberships 12,032 12,406 12,406 14,000 0 0 0 0 542020 Tele-Telephone Cellular 645 750 750 750 0 0 0 0 554010 Advertising 788 800 800 800 0 0 0 0 555100 Training 6,996 10,000 10,000 10,000 0 0 0 0 555206 Travel - Tolls 162 0 0 0 0 0 0 0 555210 Travel 2,311 5,000 5,000 5,000 0 0 0 0 610101 Computer Service 153,267 157,136 157,136 157,136 0 0 0 0 Charges 610102 Telecommunications 4,405 5,514 5,514 4,404 0 0 0 0 Charges 620101 Garage Equip Rental 12,680 12,680 12,680 12,680 0 0 0 0 Charges 620105 Fuel Charges 2,080 3,123 3,123 3,123 0 0 0 0 630101 Risk Management 24,011 28,045 28,045 21,242 0 0 0 0 Charges 100-10-107-1070-000000-000 City 992,036 1,002,092 1,002,092 1,014,951 0 0 0 0 0110 City Assessor 992,036 1,002,092 1,002,092 1,014,951 0 0 0 0

0111 City Treasurer 100-10-108-1080-000000-000 City Treasurer 501000 Sal-Full-time 1,028,648 1,023,385 1,023,385 955,212 0 0 0 0 501100 Sal-Part-time 16,857 26,072 26,072 26,072 0 0 0 0 501200 Accrued Payroll -40,367 0 0 0 0 0 0 0

GovMax V5 18-29 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0111 City Treasurer 100-10-108-1080-000000-000 City Treasurer 510012 Allow-Other 100,341 94,878 94,878 103,483 0 0 0 0 Supplements 511100 Bene-FICA 83,954 86,627 86,627 82,773 0 0 0 0 511115 Bene-Health Insurance 128,292 124,152 124,152 126,904 0 0 0 0 511120 Bene-Dental Insurance 547 547 547 720 0 0 0 0 511125 Bene-VRS Life 13,628 14,678 14,678 13,897 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,059 1,209 1,209 1,204 0 0 0 0 511140 Bene-Retirement VRS 111,817 114,271 114,271 113,941 0 0 0 0 521006 Contractual-Collection 11,169 30,000 30,000 30,000 0 0 0 0 Svcs 521029 State Pmnt Processing 0 400 400 400 0 0 0 0 521030 ARC Payment 3,406 30,000 30,000 30,000 0 0 0 0 Processing 521031 Echeck/Debit 28,819 50,000 50,000 50,000 0 0 0 0 521905 Contractual-Other 127 0 0 0 0 0 0 0 521918 Contractual-Security 4,856 5,000 5,000 5,000 0 0 0 0 522115 Maint-Office Equipment 420 3,060 3,060 3,060 0 0 0 0 531001 Supp-Postage 147,431 145,000 145,000 145,000 0 0 0 0 531101 Supp-Dog Licenses 675 700 700 700 0 0 0 0 531905 Supp-Cigarette Stamps 25,229 25,000 25,000 25,000 0 0 0 0 531907 Supp-Food and 1,726 1,500 1,500 1,500 0 0 0 0 Provisions 531914 Supp-Office and Printing 49,373 50,000 50,000 50,000 0 0 0 0 531999 Supp-Other 16,950 44,000 44,000 44,000 0 0 0 0 533010 Noncap-Equipment 5,938 10,000 10,000 10,000 0 0 0 0 535100 Books and Publications 182 300 300 300 0 0 0 0 536110 Dues-Memberships 1,735 1,500 1,500 1,500 0 0 0 0 542010 Tele-Telephone 7,900 10,000 10,000 10,000 0 0 0 0 542020 Tele-Telephone Cellular 662 1,200 1,200 1,200 0 0 0 0 554010 Advertising 2,014 3,500 3,500 3,500 0 0 0 0 555100 Training 4,983 6,500 6,500 6,500 0 0 0 0 555205 Travel-Mileage 77 1,500 1,500 1,500 0 0 0 0 555210 Travel 1,454 4,000 4,000 4,000 0 0 0 0 610101 Computer Service 306,585 331,018 331,018 317,187 0 0 0 0 Charges 610102 Telecommunications 12,354 15,799 15,799 12,354 0 0 0 0 Charges 630101 Risk Management 20,097 19,851 19,851 17,538 0 0 0 0 Charges 100-10-108-1080-000000-000 City 2,098,938 2,275,647 2,275,647 2,194,445 0 0 0 0 0111 City Treasurer 2,098,938 2,275,647 2,275,647 2,194,445 0 0 0 0

0112 Finance and Budget 100-10-109-1090-000000-000 Finance 501000 Sal-Full-time 914,617 1,015,319 1,015,319 1,116,530 0 0 0 0 501100 Sal-Part-time 84,609 0 0 125,000 0 0 0 0 501200 Accrued Payroll -33,463 0 0 0 0 0 0 0 511100 Bene-FICA 73,321 82,500 82,500 90,770 0 0 0 0 511115 Bene-Health Insurance 81,559 94,291 94,291 107,238 0 0 0 0 511120 Bene-Dental Insurance 410 400 400 576 0 0 0 0 511125 Bene-VRS Life 11,185 13,349 13,349 14,675 0 0 0 0 Insurance 511132 Bene-VLDP Disability 2,363 2,850 2,850 4,194 0 0 0 0 511140 Bene-Retirement VRS 88,431 102,799 102,799 120,241 0 0 0 0 511145 Bene-Retirement PSRS 9,831 9,831 9,831 10,546 0 0 0 0 521002 Contractual-Auditing 74,883 125,000 125,000 125,000 0 0 0 0 521010 Contractual-Financial 0 19,000 19,000 21,000 0 0 0 0 Adviser

GovMax V5 18-30 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0112 Finance and Budget 100-10-109-1090-000000-000 Finance 521905 Contractual-Other 122,918 97,000 97,000 89,000 0 0 0 0 531001 Supp-Postage 0 0 0 0 0 0 0 0 531914 Supp-Office and Printing 5,289 12,000 12,000 10,000 0 0 0 0 535100 Books and Publications 6,955 2,000 2,000 2,350 0 0 0 0 536110 Dues-Memberships 3,102 2,500 2,500 2,500 0 0 0 0 542020 Tele-Telephone Cellular 1,200 500 500 500 0 0 0 0 554010 Advertising 7,800 2,000 2,000 2,000 0 0 0 0 555100 Training 7,069 6,000 6,000 7,360 0 0 0 0 555205 Travel-Mileage 14 800 800 1,000 0 0 0 0 555210 Travel 10,927 10,000 10,000 11,000 0 0 0 0 555399 Mtgs-Other 871 0 0 0 0 0 0 0 559011 Late Fees 305 0 0 0 0 0 0 0 610101 Computer Service 329,763 555,737 555,737 545,028 0 0 0 0 Charges 610102 Telecommunications 10,009 12,576 12,576 10,008 0 0 0 0 Charges 620102 Motor Pool Charges 107 0 0 0 0 0 0 0 630101 Risk Management 10,899 14,487 14,487 12,101 0 0 0 0 Charges 100-10-109-1090-000000-000 Finance 1,824,974 2,180,939 2,180,939 2,428,617 0 0 0 0 0112 Finance and Budget 1,824,974 2,180,939 2,180,939 2,428,617 0 0 0 0

0113 Finance and Budget - Procurement 100-10-110-1100-000000-000 Procurement 501000 Sal-Full-time 266,511 248,824 248,824 257,607 0 0 0 0 501200 Accrued Payroll -9,288 0 0 0 0 0 0 0 511100 Bene-FICA 19,514 19,036 19,036 19,706 0 0 0 0 511115 Bene-Health Insurance 29,734 29,740 29,740 34,100 0 0 0 0 511120 Bene-Dental Insurance 88 88 88 120 0 0 0 0 511125 Bene-VRS Life 3,260 3,260 3,260 3,375 0 0 0 0 Insurance 511140 Bene-Retirement VRS 25,604 25,604 25,604 27,666 0 0 0 0 521016 Contractual-Postal 965 2,000 2,000 2,000 0 0 0 0 Permits 521905 Contractual-Other 13,643 25,000 25,000 30,000 0 0 0 0 522115 Maint-Office Equipment 9,831 13,000 13,000 13,000 0 0 0 0 523999 Rentals-Other 80,717 76,000 76,000 76,000 0 0 0 0 531001 Supp-Postage 409,179 400,000 400,000 350,000 0 0 0 0 531914 Supp-Office and Printing 20,963 20,000 20,000 20,000 0 0 0 0 531999 Supp-Other 0 1,100 1,100 0 0 0 0 0 542020 Tele-Telephone Cellular 582 150 150 0 0 0 0 0 555100 Training 1,083 3,000 3,000 4,000 0 0 0 0 555205 Travel-Mileage 0 150 150 150 0 0 0 0 555206 Travel - Tolls 4 0 0 0 0 0 0 0 555210 Travel 280 0 0 0 0 0 0 0 610101 Computer Service 38,537 32,712 32,712 30,548 0 0 0 0 Charges 610102 Telecommunications 3,009 3,194 3,194 3,008 0 0 0 0 Charges 620101 Garage Equip Rental 4,224 4,224 4,224 4,224 0 0 0 0 Charges 620102 Motor Pool Charges 142 0 0 0 0 0 0 0 620105 Fuel Charges 1,095 2,700 2,700 2,700 0 0 0 0 630101 Risk Management 5,246 5,047 5,047 4,515 0 0 0 0 Charges 100-10-110-1100-000000-000 924,920 914,829 914,829 882,719 0 0 0 0 0113 Finance and Budget - 924,920 914,829 914,829 882,719 0 0 0 0

GovMax V5 18-31 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0117 Marketing and Communications 100-10-102-1022-000000-000 Marketing and Communications 501000 Sal-Full-time 392,928 446,871 446,871 539,348 0 0 0 0 501100 Sal-Part-time 68,697 48,829 48,829 48,829 0 0 0 0 501200 Accrued Payroll -15,607 0 0 0 0 0 0 0 511100 Bene-FICA 30,949 37,211 37,211 44,286 0 0 0 0 511115 Bene-Health Insurance 27,714 38,055 38,055 41,408 0 0 0 0 511120 Bene-Dental Insurance 133 137 137 312 0 0 0 0 511125 Bene-VRS Life 4,236 5,854 5,854 7,064 0 0 0 0 Insurance 511132 Bene-VLDP Disability 245 739 739 863 0 0 0 0 511140 Bene-Retirement VRS 33,278 45,983 45,983 57,926 0 0 0 0 511145 Bene-Retirement PSRS 11,454 11,454 11,454 12,335 0 0 0 0 521028 Contractual - Merchant 348 0 0 0 0 0 0 0 CC Fees 521905 Contractual-Other 155,689 225,169 225,169 225,169 0 0 0 0 522110 Maint-Equipment 11,996 16,000 16,000 16,000 0 0 0 0 531914 Supp-Office and Printing 10,474 15,713 15,713 15,713 0 0 0 0 531917 Supp-Uniforms 732 3,000 3,000 3,000 0 0 0 0 534110 Inventory-Gift Shop 13,623 37,000 37,000 37,000 0 0 0 0 536110 Dues-Memberships 2,484 5,500 5,500 5,500 0 0 0 0 542020 Tele-Telephone Cellular 5,270 5,000 5,000 5,000 0 0 0 0 554040 Advertising-Co-Op 6,148 10,000 10,000 10,000 0 0 0 0 554206 Marketing-Economic 104,993 115,000 115,000 115,000 0 0 0 0 Dev 554208 Marketing-Museums 185,036 180,405 180,405 180,405 0 0 0 0 554209 Marketing-Attractions 41,802 40,000 40,000 40,000 0 0 0 0 554299 Marketing-Other 246,447 230,756 230,756 230,756 0 0 0 0 555210 Travel 0 13,241 13,241 13,241 0 0 0 0 556124 Civ Orgs-UMOJA 36,108 31,000 31,000 31,000 0 0 0 0 610101 Computer Service 22,709 18,339 18,339 19,673 0 0 0 0 Charges 610102 Telecommunications 2,822 4,146 4,146 2,821 0 0 0 0 Charges 630101 Risk Management 12,583 7,307 7,307 5,734 0 0 0 0 Charges 850102 Cap-Equipment 35,872 0 0 25,000 0 0 0 0 Communications 100-10-102-1022-000000-000 Marketing 1,449,163 1,592,709 1,592,709 1,733,383 0 0 0 0 0117 Marketing and Communications 1,449,163 1,592,709 1,592,709 1,733,383 0 0 0 0

0120 City Auditor 100-10-100-1015-000000-000 City Auditor 501000 Sal-Full-time 19,478 97,391 97,391 97,391 0 0 0 0 511100 Bene-FICA 1,432 7,450 7,450 7,450 0 0 0 0 511115 Bene-Health Insurance 1,268 5,500 5,500 5,974 0 0 0 0 511120 Bene-Dental Insurance 1 36 36 60 0 0 0 0 511125 Bene-VRS Life 106 0 0 0 0 0 0 0 Insurance 511140 Bene-Retirement VRS 835 0 0 0 0 0 0 0 531914 Supp-Office and Printing 0 200 200 200 0 0 0 0 536110 Dues-Memberships 0 100 100 100 0 0 0 0 542020 Tele-Telephone Cellular 0 500 500 500 0 0 0 0 555100 Training 0 1,700 1,700 1,700 0 0 0 0 630101 Risk Management 778 0 0 0 0 0 0 0 Charges 100-10-100-1015-000000-000 City 23,898 112,877 112,877 113,375 0 0 0 0 0120 City Auditor 23,898 112,877 112,877 113,375 0 0 0 0

0201 Non-Departmental

GovMax V5 18-32 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0201 Non-Departmental 100-10-114-1143-000000-000 Non-Departmental 501000 Sal-Full-time 0 2,960,934 2,960,934 89,500 0 0 0 0 501400 Sal-Bonus 0 1,088,438 1,088,438 0 0 0 0 0 501450 Sal-State Raises 0 95,769 95,769 0 0 0 0 0 510099 Sal-Allow for Salary 0 -2,681,000 -2,681,000 -2,526,213 0 0 0 0 Savings 511130 Bene-Unemployment 42,217 95,000 95,000 95,000 0 0 0 0 511140 Bene-Retirement VRS 0 0 0 0 0 0 0 0 511145 Bene-Retirement PSRS 8,019 8,019 8,019 8,521 0 0 0 0 511155 Bene-Retiree Gratuity 123,227 150,000 150,000 150,000 0 0 0 0 Life Ins 511156 Benefits-Retiree 558,780 503,500 503,500 0 0 0 0 0 Supplement 511166 Bene-Allowance for 0 -297,932 -297,932 -297,932 0 0 0 0 Vacancy Sav 511185 Bene - HRA 0 419,935 419,935 0 0 0 0 0 521216 Contractual-Regional 0 100,000 100,000 100,000 0 0 0 0 Transportation 521305 Contractual-Jail Per 5,424,773 5,424,813 5,424,813 5,881,063 0 0 0 0 Diem 521905 Contractual-Other 0 0 0 0 0 0 0 0 521925 Contractual-Poverty 0 75,000 75,000 75,000 0 0 0 0 Commission 530099 Port Grant 0 0 0 0 0 0 0 0 533060 Noncap-Computers 0 0 0 0 0 0 0 0 541080 Util-Water Hydrant Chgs 373,050 298,440 298,440 373,050 0 0 0 0 542010 Tele-Telephone 505,901 584,581 584,581 584,581 0 0 0 0 542020 Tele-Telephone Cellular 53,822 40,000 40,000 53,822 0 0 0 0 555105 Training-Department 5,600 10,000 10,000 10,000 0 0 0 0 Head 555206 Travel - Tolls 0 0 0 0 0 0 0 0 555228 Purchase Card -3,000 0 0 0 0 0 0 0 555310 Contingency-Public 0 0 0 0 0 0 0 0 Health Dept 555410 Line of Duty for Public 389,925 380,816 380,816 389,925 0 0 0 0 Safety 556103 Civ Orgs-Eastern VA 40,500 40,500 40,500 40,500 0 0 0 0 Med School 556106 Civ Orgs-HR Planning 168,365 173,291 173,291 173,365 0 0 0 0 District 556108 Civ Orgs-Sports Hall of 600,000 0 0 0 0 0 0 0 Fame 556112 Civ Orgs-Milit/Fed Fac 48,401 48,401 48,401 48,090 0 0 0 0 Allianc 556114 Civ Orgs-Comm. Health 68,578 68,578 68,578 68,578 0 0 0 0 Center 556130 Civ Orgs-Natl League 7,816 7,816 7,816 7,816 0 0 0 0 Cities 560100 Sr Citizen Tax Relief 1,571,071 1,800,000 1,800,000 1,600,000 0 0 0 0 560102 Disabled Amer Veterans 639,068 600,000 600,000 745,258 0 0 0 0 Tax Rel 560135 Enterprise Zone Rebates 83,076 50,000 50,000 50,000 0 0 0 0 610101 Computer Service 0 0 0 0 0 0 0 0 Charges 610102 Telecommunications 0 0 0 0 0 0 0 0 Charges 630101 Risk Management 557,036 218,168 218,168 189,329 0 0 0 0 Charges 100-10-114-1143-000000-000 11,266,224 12,263,067 12,263,067 7,909,253 0 0 0 0 0201 Non-Departmental 11,266,224 12,263,067 12,263,067 7,909,253 0 0 0 0

0202 Transfers and Contingencies 100-10-114-1141-000000-000 Contingencies 559110 Grant Match 0 50,000 50,000 50,000 0 0 0 0 559900 Contingency-Other 0 500,000 500,000 500,000 0 0 0 0 Operating

GovMax V5 18-33 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0202 Transfers and Contingencies 100-10-114-1141-000000-000 Contingencies 980950 Trans to Public Schools 52,400,000 52,400,000 52,400,000 52,796,045 0 0 0 0 Oper 990200 Transfer to Debt Service 35,251,439 36,319,942 36,319,942 37,495,660 0 0 0 0 Fund 990300 Trans to CIP Fund 3,781,000 3,868,160 3,868,160 4,668,000 0 0 0 0 990400 Trans to BHS Fund 673,235 712,560 712,560 718,489 0 0 0 0 990410 Trans to Social Services 3,185,326 3,994,267 3,994,267 3,400,000 0 0 0 0 Fund 990415 Trans to Children's 706,238 700,090 700,090 721,036 0 0 0 0 Services Act 990435 Trans to Willett Hall 0 130,000 130,000 130,000 0 0 0 0 Fund 990620 Trans to OPEB Fund 0 0 0 1,000,000 0 0 0 0 990720 Trans to Golf Fund 843,509 843,509 843,509 998,362 0 0 0 0 990750 Trans to Parking 590,179 133,372 133,372 34,177 0 0 0 0 Authority 100-10-114-1141-000000-000 97,430,927 99,651,900 99,651,900 102,511,769 0 0 0 0 0202 Transfers and Contingencies 97,430,927 99,651,900 99,651,900 102,511,769 0 0 0 0

0203 Public Transportation 100-10-112-1120-000000-000 Public Transportation 556109 Civ Orgs-HRT 2,912,526 3,200,000 3,200,000 2,816,000 0 0 0 0 100-10-112-1120-000000-000 Public 2,912,526 3,200,000 3,200,000 2,816,000 0 0 0 0 0203 Public Transportation 2,912,526 3,200,000 3,200,000 2,816,000 0 0 0 0

0205 Support to Civic & Cultural Organizations 100-10-114-1142-000000-000 Support to Civic Orgs 556117 Civ Orgs-Portsmouth 21,627 21,627 21,627 21,627 0 0 0 0 Homeless 556118 Civ Orgs-Museum & 112,500 112,500 112,500 112,500 0 0 0 0 Fine Arts 556123 Civ Orgs-Tidewater 6,000 6,000 6,000 0 0 0 0 0 Comm Coll 556131 Civ Orgs-Food Bank 10,000 10,000 10,000 0 0 0 0 0 556132 Civ Orgs-Friends of the 20,826 20,826 20,826 20,824 0 0 0 0 J&D Ct 556135 Civ Orgs-American Red 10,000 10,000 10,000 10,000 0 0 0 0 Cross 556139 Civ Orgs-Edmarc 0 12,000 12,000 0 0 0 0 0 556144 Civ Orgs-CHKD 15,000 15,000 15,000 15,000 0 0 0 0 556145 Civ Orgs-HER Shelter 40,000 40,000 40,000 40,000 0 0 0 0 556146 Civ Orgs-Parc 83,625 83,625 83,625 83,625 0 0 0 0 556154 Oasis Shelter 0 15,300 15,300 0 0 0 0 0 556156 Civ Orgs-Westmoreland 4,500 4,500 4,500 4,500 0 0 0 0 Athletics 556157 Civ Orgs-Portsmouth 9,000 9,000 9,000 9,000 0 0 0 0 Schools 556158 Civ Orgs-Starbase 10,000 10,000 10,000 10,000 0 0 0 0 Victory 556163 Civ Orgs-Opportunity 0 24,050 24,050 24,050 0 0 0 0 Inc. 556164 Civ Orgs - Visions of 0 10,000 10,000 10,000 0 0 0 0 Truth Community Development 556165 Civ Orgs-Meals on 0 15,000 15,000 0 0 0 0 0 Wheels 556170 Civ Orgs-Neighborhood 0 50,000 50,000 25,000 0 0 0 0 100-10-114-1142-000000-000 Support 343,078 469,428 469,428 386,126 0 0 0 0 0205 Support to Civic & Cultural 343,078 469,428 469,428 386,126 0 0 0 0

0301 Circuit Court Judges

GovMax V5 18-34 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0301 Circuit Court Judges 100-15-200-2000-000000-000 Circuit Court Judges 501000 Sal-Full-time 415,866 389,489 389,489 399,416 0 0 0 0 501200 Accrued Payroll -14,550 0 0 0 0 0 0 0 511100 Bene-FICA 30,214 29,796 29,796 30,555 0 0 0 0 511115 Bene-Health Insurance 53,434 46,993 46,993 45,638 0 0 0 0 511120 Bene-Dental Insurance 164 157 157 216 0 0 0 0 511125 Bene-VRS Life 5,103 5,103 5,103 5,233 0 0 0 0 Insurance 511132 Bene-VLDP Disability 264 264 264 272 0 0 0 0 511140 Bene-Retirement VRS 40,118 39,806 39,806 42,898 0 0 0 0 522115 Maint-Office Equipment 0 500 500 500 0 0 0 0 523999 Rentals-Other 2,523 3,600 3,600 3,600 0 0 0 0 524110 Repairs-Office 0 1,000 1,000 1,000 0 0 0 0 Equipment 531001 Supp-Postage 114 1,000 1,000 1,000 0 0 0 0 531914 Supp-Office and Printing 16,280 15,000 15,000 15,000 0 0 0 0 533020 Noncap-Furniture 995 4,000 4,000 4,000 0 0 0 0 535100 Books and Publications 5,314 15,000 15,000 15,000 0 0 0 0 536110 Dues-Memberships 770 3,000 3,000 3,000 0 0 0 0 555100 Training 795 10,000 10,000 10,000 0 0 0 0 555210 Travel 2,274 15,000 15,000 15,000 0 0 0 0 610101 Computer Service 586 280 280 378 0 0 0 0 Charges 610102 Telecommunications 7,545 5,100 5,100 5,731 0 0 0 0 Charges 630101 Risk Management 7,692 7,047 7,047 5,612 0 0 0 0 Charges 100-15-200-2000-000000-000 Circuit 575,501 592,135 592,135 604,049 0 0 0 0 0301 Circuit Court Judges 575,501 592,135 592,135 604,049 0 0 0 0

0302 Circuit Court Clerk 100-15-201-2010-000000-000 Circuit Court Clerk 501000 Sal-Full-time 911,857 885,886 885,886 922,379 0 0 0 0 501100 Sal-Part-time 16,228 25,000 25,000 25,000 0 0 0 0 501200 Accrued Payroll -34,673 0 0 0 0 0 0 0 510012 Allow-Other 41,419 50,010 50,010 52,085 0 0 0 0 Supplements 511100 Bene-FICA 68,956 70,527 70,527 75,282 0 0 0 0 511115 Bene-Health Insurance 104,072 114,858 114,858 136,543 0 0 0 0 511120 Bene-Dental Insurance 524 547 547 744 0 0 0 0 511125 Bene-VRS Life 11,682 12,120 12,120 12,626 0 0 0 0 Insurance 511132 Bene-VLDP Disability 606 613 613 936 0 0 0 0 511140 Bene-Retirement VRS 93,963 94,567 94,567 103,504 0 0 0 0 511145 Bene-Retirement PSRS 9,564 9,564 9,564 10,344 0 0 0 0 521302 Contractual-Court-Apptd 632 1,580 1,580 1,580 0 0 0 0 Attnys 521306 Contractual-Jurors 44,790 60,000 60,000 60,000 0 0 0 0 521905 Contractual-Other 56,452 95,857 95,857 95,857 0 0 0 0 531001 Supp-Postage 8,095 9,516 9,516 9,516 0 0 0 0 531914 Supp-Office and Printing 17,009 20,000 20,000 20,000 0 0 0 0 535100 Books and Publications 255 1,000 1,000 1,000 0 0 0 0 536110 Dues-Memberships 320 1,500 1,500 1,500 0 0 0 0 542010 Tele-Telephone 4,828 6,000 6,000 6,000 0 0 0 0 555210 Travel 689 5,000 5,000 5,000 0 0 0 0 610101 Computer Service 23,691 19,031 19,031 19,031 0 0 0 0 Charges 610102 Telecommunications 5,133 3,869 3,869 4,347 0 0 0 0 Charges 630101 Risk Management 3,624 19,299 19,299 16,836 0 0 0 0 Charges

GovMax V5 18-35 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0302 Circuit Court Clerk

100-15-201-2010-000000-000 Circuit 1,389,716 1,506,344 1,506,344 1,580,110 0 0 0 0 0302 Circuit Court Clerk 1,389,716 1,506,344 1,506,344 1,580,110 0 0 0 0

0303 Magistrate 100-15-202-2020-000000-000 Magistrate 522115 Maint-Office Equipment 0 600 600 0 0 0 0 0 524110 Repairs-Office 0 2,500 2,500 2,500 0 0 0 0 Equipment 531914 Supp-Office and Printing 1,515 0 0 1,650 0 0 0 0 531999 Supp-Other 0 0 0 600 0 0 0 0 536110 Dues-Memberships 0 1,400 1,400 0 0 0 0 0 610101 Computer Service 1,324 1,289 1,289 1,203 0 0 0 0 Charges 610102 Telecommunications 778 928 928 1,223 0 0 0 0 Charges 100-15-202-2020-000000-000 3,617 6,717 6,717 7,176 0 0 0 0 0303 Magistrate 3,617 6,717 6,717 7,176 0 0 0 0

0304 General District Court 100-15-203-2030-000000-000 General District Court 510012 Allow-Other 63,595 63,595 63,595 0 0 0 0 0 Supplements 521302 Contractual-Court-Apptd 0 2,081 2,081 2,081 0 0 0 0 Attnys 521307 Contractual-Public 2,400 6,242 6,242 6,242 0 0 0 0 Defendr Fee 521707 Contractual-Laundry 0 103 103 103 0 0 0 0 522115 Maint-Office Equipment 2,475 3,772 3,772 3,772 0 0 0 0 523180 Rentals-Copier 6,966 11,757 11,757 11,757 0 0 0 0 524110 Repairs-Office 0 0 0 0 0 0 0 0 Equipment 531914 Supp-Office and Printing 3,814 4,603 4,603 4,603 0 0 0 0 531920 Supp-Wearing Apparel 517 1,103 1,103 1,103 0 0 0 0 535100 Books and Publications 2,076 2,594 2,594 2,594 0 0 0 0 536110 Dues-Memberships 1,461 1,551 1,551 1,551 0 0 0 0 542020 Tele-Telephone Cellular 0 150 150 150 0 0 0 0 555210 Travel 3,541 6,407 6,407 6,407 0 0 0 0 610101 Computer Service 651 651 651 657 0 0 0 0 Charges 610102 Telecommunications 9,799 7,386 7,386 8,299 0 0 0 0 Charges 100-15-203-2030-000000-000 General 97,295 111,995 111,995 49,319 0 0 0 0 0304 General District Court 97,295 111,995 111,995 49,319 0 0 0 0

0305 Juvenile And Domestic Relations Court 100-15-204-2040-000000-000 Juvenile and Dom Relations Crt 521905 Contractual-Other 9,032 9,433 9,433 9,170 0 0 0 0 522115 Maint-Office Equipment 249 400 400 400 0 0 0 0 524110 Repairs-Office 230 275 275 275 0 0 0 0 Equipment 531914 Supp-Office and Printing 1,298 1,500 1,500 1,500 0 0 0 0 531920 Supp-Wearing Apparel 600 600 600 600 0 0 0 0 535100 Books and Publications 2,213 2,470 2,470 2,470 0 0 0 0 536110 Dues-Memberships 1,356 1,455 1,455 1,920 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555210 Travel 9,128 10,500 10,500 10,500 0 0 0 0 610102 Telecommunications 6,066 4,573 4,573 5,138 0 0 0 0 Charges 100-15-204-2040-000000-000 Juvenile 30,172 31,206 31,206 31,973 0 0 0 0

GovMax V5 18-36 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0305 Juvenile And Domestic Relations 30,172 31,206 31,206 31,973 0 0 0 0

0306 Juvenile Court Services 100-15-205-2050-000000-000 Juvenile Court Services 521303 Contractual-Detention 811,870 900,000 900,000 900,000 0 0 0 0 Home 521905 Contractual-Other 0 0 0 0 0 0 0 0 521919 Contractual-Outreach 183,918 135,776 135,776 217,832 0 0 0 0 Program 521920 Contractual-Juvenile 84,913 282,056 282,056 200,000 0 0 0 0 Home 535100 Books and Publications 512 362 362 362 0 0 0 0 536110 Dues-Memberships 110 130 130 130 0 0 0 0 610102 Telecommunications 14,698 11,080 11,080 12,449 0 0 0 0 Charges 100-15-205-2050-000000-000 Juvenile 1,096,022 1,329,404 1,329,404 1,330,773 0 0 0 0 0306 Juvenile Court Services 1,096,022 1,329,404 1,329,404 1,330,773 0 0 0 0

0307 Commonwealth Attorney 100-15-206-2060-000000-000 Commonwealth Attorney 501000 Sal-Full-time 1,507,716 1,708,556 1,708,556 1,559,809 0 0 0 0 501100 Sal-Part-time 7,615 0 0 0 0 0 0 0 501200 Accrued Payroll -68,749 0 0 0 0 0 0 0 510012 Allow-Other 467,479 407,588 407,588 408,881 0 0 0 0 Supplements 511100 Bene-FICA 143,955 163,397 163,397 163,397 0 0 0 0 511115 Bene-Health Insurance 184,722 191,734 191,734 224,968 0 0 0 0 511120 Bene-Dental Insurance 708 656 656 1,176 0 0 0 0 511125 Bene-VRS Life 22,038 27,923 27,923 25,789 0 0 0 0 Insurance 511132 Bene-VLDP Disability 4,178 5,620 5,620 5,301 0 0 0 0 511140 Bene-Retirement VRS 193,038 214,756 214,756 211,436 0 0 0 0 521301 Contractual-Court 4,200 6,500 6,500 6,500 0 0 0 0 Reporter Fee 521905 Contractual-Other 193 4,500 4,500 4,500 0 0 0 0 522115 Maint-Office Equipment 397 2,500 2,500 2,500 0 0 0 0 523999 Rentals-Other 6,497 7,000 7,000 7,000 0 0 0 0 531001 Supp-Postage 3,817 5,000 5,000 10,000 0 0 0 0 531907 Supp-Food and 0 1,000 1,000 1,500 0 0 0 0 Provisions 531914 Supp-Office and Printing 18,986 25,000 25,000 25,000 0 0 0 0 531999 Supp-Other 1,975 4,000 4,000 4,000 0 0 0 0 533010 Noncap-Equipment 1,616 10,000 10,000 10,000 0 0 0 0 533020 Noncap-Furniture 0 0 0 0 0 0 0 0 535100 Books and Publications 21,035 17,000 17,000 19,000 0 0 0 0 536110 Dues-Memberships 14,377 20,000 20,000 20,000 0 0 0 0 542020 Tele-Telephone Cellular 7,805 8,000 8,000 8,000 0 0 0 0 555100 Training 8,502 15,000 15,000 15,000 0 0 0 0 555210 Travel 9,483 5,000 5,000 5,000 0 0 0 0 555215 Travel-Witnesses 2,793 6,500 6,500 6,500 0 0 0 0 610101 Computer Service 70,901 81,963 81,963 81,963 0 0 0 0 Charges 610102 Telecommunications 12,762 19,258 19,258 12,762 0 0 0 0 Charges 620101 Garage Equip Rental 3,883 3,883 3,883 3,883 0 0 0 0 Charges 620105 Fuel Charges 8,129 4,475 4,475 4,475 0 0 0 0 630101 Risk Management 25,918 28,473 28,473 24,706 0 0 0 0 Charges 100-15-206-2060-000000-000 2,685,970 2,995,282 2,995,282 2,873,046 0 0 0 0 0307 Commonwealth Attorney 2,685,970 2,995,282 2,995,282 2,873,046 0 0 0 0

GovMax V5 18-37 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0308 Sheriff 100-15-207-2070-000000-000 Sheriff 501000 Sal-Full-time 5,793,892 5,411,304 5,411,304 5,839,731 0 0 0 0 501100 Sal-Part-time 211,771 212,641 212,641 212,641 0 0 0 0 501200 Accrued Payroll -244,336 0 0 0 0 0 0 0 510000 Sal-Overtime 102,586 117,663 117,663 117,663 0 0 0 0 510006 Allow-Other 123,177 141,022 141,022 141,022 0 0 0 0 510012 Allow-Other 360,099 311,560 311,560 311,560 0 0 0 0 Supplements 511100 Bene-FICA 477,083 482,375 482,375 488,075 0 0 0 0 511115 Bene-Health Insurance 853,720 806,462 806,462 836,524 0 0 0 0 511120 Bene-Dental Insurance 3,506 3,458 3,458 4,608 0 0 0 0 511125 Bene-VRS Life 76,483 78,757 78,757 79,551 0 0 0 0 Insurance 511132 Bene-VLDP Disability 194 0 0 494 0 0 0 0 511140 Bene-Retirement VRS 612,133 583,674 583,674 652,212 0 0 0 0 511145 Bene-Retirement PSRS 3,922 3,922 3,922 4,196 0 0 0 0 521205 Contractual-Pest Control 3,140 5,700 5,700 5,700 0 0 0 0 521214 Contractual-Trash 13,648 13,650 13,650 13,650 0 0 0 0 Remov Other 521707 Contractual-Laundry 65,382 99,430 99,430 104,402 0 0 0 0 521905 Contractual-Other 1,407,620 1,433,587 1,433,587 1,519,602 0 0 0 0 522110 Maint-Equipment 5,511 6,324 6,324 6,324 0 0 0 0 522115 Maint-Office Equipment 2,596 10,534 10,534 10,534 0 0 0 0 522125 Maint-Radio 50,319 53,128 53,128 0 0 0 0 0 522999 Maint-Other 1,619 0 0 0 0 0 0 0 523165 Rentals-Sheriff Training 71,940 75,540 75,540 79,317 0 0 0 0 Acad 524110 Repairs-Office 0 1,957 1,957 1,957 0 0 0 0 Equipment 531001 Supp-Postage 9,605 9,639 9,639 9,639 0 0 0 0 531103 Supp-Weapons and 21,211 24,504 24,504 24,994 0 0 0 0 Ammunition 531302 Supp-Inmate Hygiene 8,100 8,802 8,802 8,802 0 0 0 0 531303 Supp-Prison Unif Bed 14,714 14,923 14,923 14,923 0 0 0 0 Towels 531501 Supp-Classification and 6,090 11,978 11,978 11,978 0 0 0 0 Intake 531701 Supp-Custodial 29,264 29,216 29,216 29,216 0 0 0 0 531907 Supp-Food and 314,083 362,104 362,104 380,209 0 0 0 0 Provisions 531910 Supp-Kitchen Equipment 7,219 9,982 9,982 9,982 0 0 0 0 531912 Supp-Library 0 2,015 2,015 2,015 0 0 0 0 531914 Supp-Office and Printing 37,273 40,054 40,054 40,054 0 0 0 0 531917 Supp-Uniforms 36,257 39,178 39,178 40,353 0 0 0 0 531999 Supp-Other 87,211 89,853 89,853 89,853 0 0 0 0 536110 Dues-Memberships 395 2,543 2,543 2,543 0 0 0 0 542010 Tele-Telephone 35,510 44,127 44,127 44,127 0 0 0 0 542020 Tele-Telephone Cellular 259 0 0 0 0 0 0 0 555100 Training 11,998 9,157 9,157 9,617 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 555210 Travel 715 2,105 2,105 2,105 0 0 0 0 555420 Indigent Burial 0 7,000 7,000 7,000 0 0 0 0 559050 Parking Fees 11 35,442 35,442 0 0 0 0 0 610101 Computer Service 88,809 91,893 91,893 91,893 0 0 0 0 Charges 610102 Telecommunications 30,879 55,422 55,422 30,879 0 0 0 0 Charges 620101 Garage Equip Rental 430,131 430,131 430,131 345,811 0 0 0 0 Charges 620105 Fuel Charges 63,684 86,300 86,300 86,300 0 0 0 0 630101 Risk Management 444,836 363,168 363,168 268,055 0 0 0 0 Charges 100-15-207-2070-000000-000 Sheriff 11,674,258 11,622,224 11,622,224 11,980,111 0 0 0 0

GovMax V5 18-38 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0308 Sheriff 100-15-207-2070-000000-800 Sheriff - Other Revenue Sources 521918 Contractual-Security 671 0 0 0 0 0 0 0 522136 Maint - Building 10,863 0 0 0 0 0 0 0 522999 Maint-Other 4,125 0 0 0 0 0 0 0 531999 Supp-Other 4,102 0 0 0 0 0 0 0 542020 Tele-Telephone Cellular 14,757 0 0 0 0 0 0 0 542300 Tele - Internet Services 3,751 0 0 0 0 0 0 0 555100 Training 500 0 0 0 0 0 0 0 555210 Travel 221 0 0 0 0 0 0 0 555399 Mtgs-Other 872 0 0 0 0 0 0 0 100-15-207-2070-000000-800 Sheriff - 39,863 0 0 0 0 0 0 0 100-15-207-2070-000000-805 Sheriff Training Academy Fees 523165 Rentals-Sheriff Training 7,234 0 0 0 0 0 0 0 Acad 531103 Supp-Weapons and 1,199 0 0 0 0 0 0 0 Ammunition 531999 Supp-Other 50,597 0 0 0 0 0 0 0 100-15-207-2070-000000-805 Sheriff 59,030 0 0 0 0 0 0 0 0308 Sheriff 11,773,152 11,622,224 11,622,224 11,980,111 0 0 0 0

0401 Police Department 100-20-300-3000-000000-000 Chief of Police 501000 Sal-Full-time 14,814,365 14,531,385 14,531,385 15,445,466 0 0 0 0 501100 Sal-Part-time 101,543 105,384 105,384 105,384 0 0 0 0 501200 Accrued Payroll -633,774 0 0 0 0 0 0 0 510000 Sal-Overtime 10,451 14,000 14,000 18,000 0 0 0 0 510002 Allow-Clothing 39,374 40,200 40,200 31,800 0 0 0 0 510004 Allow-Education 57,141 56,000 56,000 54,000 0 0 0 0 510008 Allow-Field Training 10,577 9,000 9,000 12,000 0 0 0 0 Officer 510010 Allow-Master Police 52,152 52,500 52,500 43,500 0 0 0 0 Officer 510012 Allow-Other 9,244 21,600 21,600 21,600 0 0 0 0 Supplements 510013 Sal-Overtime Court 379,487 450,360 450,360 450,360 0 0 0 0 510014 Sal-Overtime City Other 109,793 150,000 150,000 150,000 0 0 0 0 Agen 510015 Sal-Overtime Special 107,891 143,874 143,874 143,874 0 0 0 0 Events 510016 Sal-Overtime DEA Spec 16,819 10,609 10,609 10,609 0 0 0 0 Ass 510017 Sal-Overtime FBI 0 21,218 21,218 21,218 0 0 0 0 510018 Sal-Overtime Harbor Ctr 67,018 60,000 60,000 60,000 0 0 0 0 510019 Sal-Overtime Police Off 1,207,764 571,112 571,112 571,112 0 0 0 0 510020 Sal-Overtime ATF 0 13,000 13,000 13,000 0 0 0 0 511100 Bene-FICA 1,196,889 1,148,813 1,148,813 1,234,794 0 0 0 0 511115 Bene-Health Insurance 2,150,100 1,984,580 1,984,580 2,105,282 0 0 0 0 511120 Bene-Dental Insurance 7,185 7,269 7,269 10,200 0 0 0 0 511125 Bene-VRS Life 173,413 187,269 187,269 201,290 0 0 0 0 Insurance 511132 Bene-VLDP Disability 814 6,804 6,804 12,541 0 0 0 0 511140 Bene-Retirement VRS 1,282,151 1,320,360 1,320,360 1,577,090 0 0 0 0 511145 Bene-Retirement PSRS 74,476 74,476 74,476 80,876 0 0 0 0 511150 Bene-Retirement FPRS 2,878,500 2,878,500 2,878,500 3,126,071 0 0 0 0 521601 Contractual-Coroner 7,130 8,598 8,598 11,598 0 0 0 0 521603 Contractual-Medical 0 2,170 2,170 2,170 0 0 0 0 Expenses 521905 Contractual-Other 62,481 327,010 327,010 401,900 0 0 0 0 522115 Maint-Office Equipment 12,229 70,136 70,136 70,136 0 0 0 0 523999 Rentals-Other 0 40,000 40,000 40,000 0 0 0 0

GovMax V5 18-39 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0401 Police Department 100-20-300-3000-000000-000 Chief of Police 524110 Repairs-Office 0 840 840 840 0 0 0 0 Equipment 524999 Repairs-Other 173 19,683 19,683 30,208 0 0 0 0 531103 Supp-Weapons and 0 103,252 103,252 108,252 0 0 0 0 Ammunition 531601 Supp-Laboratory 0 30,900 30,900 30,900 0 0 0 0 531907 Supp-Food and 529 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 466 52,188 52,188 60,188 0 0 0 0 531917 Supp-Uniforms 0 198,005 198,005 212,125 0 0 0 0 531999 Supp-Other 44,027 137,328 137,328 70,024 0 0 0 0 533010 Noncap-Equipment 289,356 0 0 0 0 0 0 0 535100 Books and Publications 104 3,780 3,780 3,780 0 0 0 0 536110 Dues-Memberships 2,482 3,152 3,152 3,152 0 0 0 0 542010 Tele-Telephone 75,003 111,704 111,704 111,704 0 0 0 0 542020 Tele-Telephone Cellular 134,218 180,000 180,000 180,000 0 0 0 0 555100 Training 81,895 166,124 166,124 163,786 0 0 0 0 555205 Travel-Mileage 0 4,673 4,673 4,673 0 0 0 0 555210 Travel 2,041 10,482 10,482 10,482 0 0 0 0 559025 Intake-Standup Costs 0 37,500 37,500 37,500 0 0 0 0 610101 Computer Service 446,369 413,047 413,047 599,921 0 0 0 0 Charges 610102 Telecommunications 146,534 236,245 236,245 278,211 0 0 0 0 Charges 620101 Garage Equip Rental 1,381,979 1,281,979 1,281,979 1,031,993 0 0 0 0 Charges 620105 Fuel Charges 354,523 420,279 420,279 420,279 0 0 0 0 630101 Risk Management 1,241,993 1,805,811 1,805,811 1,573,709 0 0 0 0 Charges 100-20-300-3000-000000-000 Chief of 28,396,901 29,523,199 29,523,199 30,957,598 0 0 0 0 100-20-300-3000-100020-129 Pol-Grants 531914 Supp-Office and Printing 118 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555205 Travel-Mileage 57 0 0 0 0 0 0 0 555210 Travel 100 0 0 0 0 0 0 0 100-20-300-3000-100020-129 274 0 0 0 0 0 0 0 100-20-300-3000-100020-130 Pol-Crime Analysis 522115 Maint-Office Equipment 0 0 0 0 0 0 0 0 531999 Supp-Other 0 0 0 0 0 0 0 0 536110 Dues-Memberships 50 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 100-20-300-3000-100020-130 50 0 0 0 0 0 0 0 100-20-300-3000-100020-131 Pol-Technical Svcs 521905 Contractual-Other 2,328 0 0 0 0 0 0 0 522115 Maint-Office Equipment 19,280 0 0 0 0 0 0 0 524999 Repairs-Other 2,500 0 0 0 0 0 0 0 531914 Supp-Office and Printing 5,156 0 0 0 0 0 0 0 531999 Supp-Other 2,716 0 0 0 0 0 0 0 100-20-300-3000-100020-131 31,979 0 0 0 0 0 0 0 100-20-300-3000-100035-000 Chief of Police 559025 Intake-Standup Costs 21,459 0 0 0 0 0 0 0 100-20-300-3000-100035-000 Chief of 21,459 0 0 0 0 0 0 0 100-20-300-3000-100035-101 Pol-Office Mgr 521905 Contractual-Other 114,649 0 0 0 0 0 0 0 531914 Supp-Office and Printing 3,231 0 0 0 0 0 0 0 531999 Supp-Other 3,977 0 0 0 0 0 0 0

GovMax V5 18-40 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0401 Police Department 100-20-300-3000-100035-101 Pol-Office Mgr 555100 Training 195 0 0 0 0 0 0 0 555210 Travel 132 0 0 0 0 0 0 0 100-20-300-3000-100035-101 122,184 0 0 0 0 0 0 0 100-20-300-3000-100035-102 Pol-Professional Stds 521905 Contractual-Other 122 0 0 0 0 0 0 0 522115 Maint-Office Equipment 550 0 0 0 0 0 0 0 531914 Supp-Office and Printing 1,656 0 0 0 0 0 0 0 531999 Supp-Other 800 0 0 0 0 0 0 0 555100 Training 276 0 0 0 0 0 0 0 555210 Travel 1,809 0 0 0 0 0 0 0 100-20-300-3000-100035-102 5,214 0 0 0 0 0 0 0 100-20-300-3001-000000-000 Operations Spt Bureau 531999 Supp-Other 133 0 0 0 0 0 0 0 536110 Dues-Memberships 90 0 0 0 0 0 0 0 100-20-300-3001-000000-000 223 0 0 0 0 0 0 0 100-20-300-3001-100000-103 Pol-Special Ops Unit 521905 Contractual-Other 674 0 0 0 0 0 0 0 531914 Supp-Office and Printing 1,171 0 0 0 0 0 0 0 531999 Supp-Other 3,407 0 0 0 0 0 0 0 555100 Training 3,540 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 100-20-300-3001-100000-103 8,792 0 0 0 0 0 0 0 100-20-300-3001-100000-104 Pol-Tactical Response 521905 Contractual-Other 11,090 0 0 0 0 0 0 0 531917 Supp-Uniforms 16,428 0 0 0 0 0 0 0 531999 Supp-Other 463 0 0 0 0 0 0 0 555100 Training 5,880 0 0 0 0 0 0 0 100-20-300-3001-100000-104 33,860 0 0 0 0 0 0 0 100-20-300-3001-100000-105 Pol-K-9/Mounted Patrol 521905 Contractual-Other 1,048 0 0 0 0 0 0 0 530102 K9 Supp/Maint 15,741 30,050 30,050 21,530 0 0 0 0 530103 Mounted Patrol 3,600 0 0 0 0 0 0 0 Supp/Maint 531914 Supp-Office and Printing 248 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 100-20-300-3001-100000-105 20,638 30,050 30,050 21,530 0 0 0 0 100-20-300-3001-100000-106 Pol-Special Events & Emer Pre 531914 Supp-Office and Printing 45 0 0 0 0 0 0 0 531999 Supp-Other 103 0 0 0 0 0 0 0 100-20-300-3001-100000-106 147 0 0 0 0 0 0 0 100-20-300-3001-100000-107 Pol-Selective Traffic Enforc 521905 Contractual-Other 0 0 0 0 0 0 0 0 524999 Repairs-Other 0 0 0 0 0 0 0 0 531914 Supp-Office and Printing 29 0 0 0 0 0 0 0 531917 Supp-Uniforms 28 0 0 0 0 0 0 0 531999 Supp-Other 866 0 0 0 0 0 0 0 555100 Training 350 0 0 0 0 0 0 0 555210 Travel 241 0 0 0 0 0 0 0 100-20-300-3001-100000-107 1,515 0 0 0 0 0 0 0 100-20-300-3001-100000-110 Pol-Special Investigations 521905 Contractual-Other 6,588 0 0 0 0 0 0 0 530100 Confidential Funds 34,207 24,237 24,237 29,237 0 0 0 0

GovMax V5 18-41 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0401 Police Department 100-20-300-3001-100000-110 Pol-Special Investigations 531914 Supp-Office and Printing 1,046 0 0 0 0 0 0 0 531917 Supp-Uniforms 3,560 0 0 0 0 0 0 0 531999 Supp-Other 4,163 0 0 0 0 0 0 0 536110 Dues-Memberships 0 0 0 0 0 0 0 0 555100 Training 3,333 0 0 0 0 0 0 0 555210 Travel 203 0 0 0 0 0 0 0 100-20-300-3001-100000-110 53,100 24,237 24,237 29,237 0 0 0 0 100-20-300-3001-100000-138 Pol-Mounted Patrol 530103 Mounted Patrol 10,665 19,565 19,565 27,565 0 0 0 0 Supp/Maint 100-20-300-3001-100000-138 10,665 19,565 19,565 27,565 0 0 0 0 100-20-300-3001-100005-112 Pol-Criminal Investigations 521601 Contractual-Coroner 400 0 0 0 0 0 0 0 521905 Contractual-Other 11,356 0 0 0 0 0 0 0 531914 Supp-Office and Printing 1,383 0 0 0 0 0 0 0 531999 Supp-Other 758 0 0 0 0 0 0 0 555100 Training 3,654 0 0 0 0 0 0 0 555210 Travel 457 0 0 0 0 0 0 0 100-20-300-3001-100005-112 18,008 0 0 0 0 0 0 0 100-20-300-3001-100005-113 Pol-Forensics 522115 Maint-Office Equipment 8,614 0 0 0 0 0 0 0 523999 Rentals-Other 0 0 0 0 0 0 0 0 531601 Supp-Laboratory 12,681 0 0 0 0 0 0 0 531914 Supp-Office and Printing 1,070 0 0 0 0 0 0 0 100-20-300-3001-100005-113 22,364 0 0 0 0 0 0 0 100-20-300-3001-100005-115 Pol-Federal Task Force 559025 Intake-Standup Costs 1,725 0 0 0 0 0 0 0 100-20-300-3001-100005-115 1,725 0 0 0 0 0 0 0 100-20-300-3001-100005-117 Pol-ATF Task Force 559025 Intake-Standup Costs 10,794 0 0 0 0 0 0 0 100-20-300-3001-100005-117 Pol-ATF 10,794 0 0 0 0 0 0 0 100-20-300-3002-000000-000 Admin & Support Bureau 531999 Supp-Other 0 0 0 0 0 0 0 0 100-20-300-3002-000000-000 Admin & 0 0 0 0 0 0 0 0 100-20-300-3002-100010-119 Pol-Fiscal Affairs 522115 Maint-Office Equipment 1,233 0 0 0 0 0 0 0 523999 Rentals-Other 37,094 0 0 0 0 0 0 0 524110 Repairs-Office 599 0 0 0 0 0 0 0 Equipment 531914 Supp-Office and Printing 2,397 0 0 0 0 0 0 0 531999 Supp-Other 1,336 0 0 0 0 0 0 0 536110 Dues-Memberships 225 0 0 0 0 0 0 0 555100 Training 714 0 0 0 0 0 0 0 100-20-300-3002-100010-119 43,598 0 0 0 0 0 0 0 100-20-300-3002-100010-120 Pol-Personnel 521905 Contractual-Other 3,175 0 0 0 0 0 0 0 531914 Supp-Office and Printing 91 0 0 0 0 0 0 0 100-20-300-3002-100010-120 3,266 0 0 0 0 0 0 0 100-20-300-3002-100010-121 Pol-Backgrounds 521905 Contractual-Other 524 0 0 0 0 0 0 0 531914 Supp-Office and Printing 135 0 0 0 0 0 0 0 555205 Travel-Mileage 0 0 0 0 0 0 0 0

GovMax V5 18-42 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0401 Police Department 100-20-300-3002-100010-121 Pol-Backgrounds 555210 Travel 13 0 0 0 0 0 0 0 100-20-300-3002-100010-121 672 0 0 0 0 0 0 0 100-20-300-3002-100010-122 Pol-Recruiting 531914 Supp-Office and Printing 494 0 0 0 0 0 0 0 535100 Books and Publications 75 0 0 0 0 0 0 0 555100 Training 100 0 0 0 0 0 0 0 555210 Travel 333 0 0 0 0 0 0 0 100-20-300-3002-100010-122 1,002 0 0 0 0 0 0 0 100-20-300-3002-100015-123 Pol-Vehicle Support 524999 Repairs-Other 4,249 0 0 0 0 0 0 0 531914 Supp-Office and Printing 84 0 0 0 0 0 0 0 531999 Supp-Other 2,277 0 0 0 0 0 0 0 100-20-300-3002-100015-123 6,609 0 0 0 0 0 0 0 100-20-300-3002-100015-124 Pol-Records 521905 Contractual-Other 1,483 0 0 0 0 0 0 0 522115 Maint-Office Equipment 830 0 0 0 0 0 0 0 531914 Supp-Office and Printing 1,518 0 0 0 0 0 0 0 531999 Supp-Other 3,031 0 0 0 0 0 0 0 555100 Training 480 0 0 0 0 0 0 0 100-20-300-3002-100015-124 7,343 0 0 0 0 0 0 0 100-20-300-3002-100015-125 Pol-Property & Evidence 521905 Contractual-Other 0 0 0 0 0 0 0 0 524999 Repairs-Other 0 0 0 0 0 0 0 0 531914 Supp-Office and Printing 12,007 0 0 0 0 0 0 0 531917 Supp-Uniforms 75,438 0 0 0 0 0 0 0 531999 Supp-Other 19,445 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 536110 Dues-Memberships 90 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 100-20-300-3002-100015-125 106,981 0 0 0 0 0 0 0 100-20-300-3002-100015-127 Pol-Court Liasison 531914 Supp-Office and Printing 868 0 0 0 0 0 0 0 531999 Supp-Other 1,333 0 0 0 0 0 0 0 100-20-300-3002-100015-127 Pol-Court 2,201 0 0 0 0 0 0 0 100-20-300-3002-100040-118 Pol-Training Unit 521905 Contractual-Other 43,012 0 0 0 0 0 0 0 531103 Supp-Weapons and 80,323 0 0 0 0 0 0 0 Ammunition 531914 Supp-Office and Printing 1,198 0 0 0 0 0 0 0 531999 Supp-Other 419 0 0 0 0 0 0 0 555100 Training 10,994 0 0 0 0 0 0 0 100-20-300-3002-100040-118 135,947 0 0 0 0 0 0 0 100-20-300-3003-100025-133 Pol-Community Svcs 524999 Repairs-Other 575 0 0 0 0 0 0 0 531914 Supp-Office and Printing 510 0 0 0 0 0 0 0 531999 Supp-Other 56 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555210 Travel -400 0 0 0 0 0 0 0 100-20-300-3003-100025-133 741 0 0 0 0 0 0 0 100-20-300-3003-100025-134 Pol-Crime Prevention 530101 Crime Prevention 12,324 20,710 20,710 20,742 0 0 0 0 Supplies 531999 Supp-Other 0 0 0 0 0 0 0 0

GovMax V5 18-43 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0401 Police Department

100-20-300-3003-100025-134 12,324 20,710 20,710 20,742 0 0 0 0 100-20-300-3003-100030-136 Pol-Uniform Patrol 521905 Contractual-Other 420 0 0 0 0 0 0 0 531914 Supp-Office and Printing 630 0 0 0 0 0 0 0 531917 Supp-Uniforms 3,258 0 0 0 0 0 0 0 531999 Supp-Other 157 0 0 0 0 0 0 0 536110 Dues-Memberships 0 0 0 0 0 0 0 0 555100 Training 1,920 0 0 0 0 0 0 0 555210 Travel 157 0 0 0 0 0 0 0 100-20-300-3003-100030-136 6,542 0 0 0 0 0 0 0 100-20-300-3003-100030-137 Pol-Auxiliary 555100 Training 300 0 0 0 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 100-20-300-3003-100030-137 300 0 0 0 0 0 0 0 100-20-300-3005-100000-108 Pol-Animal Control 501000 Sal-Full-time 374,631 347,761 347,761 404,965 0 0 0 0 510000 Sal-Overtime 20,267 16,210 16,210 16,210 0 0 0 0 511100 Bene-FICA 28,422 26,603 26,603 30,977 0 0 0 0 511115 Bene-Health Insurance 58,813 56,077 56,077 78,968 0 0 0 0 511120 Bene-Dental Insurance 302 312 312 408 0 0 0 0 511125 Bene-VRS Life 4,473 4,556 4,556 5,307 0 0 0 0 Insurance 511132 Bene-VLDP Disability 286 32 32 441 0 0 0 0 511140 Bene-Retirement VRS 31,500 31,854 31,854 39,608 0 0 0 0 511145 Bene-Retirement PSRS 6,886 6,886 6,886 7,766 0 0 0 0 521102 Contractual-Humane 434,576 450,625 450,625 464,144 0 0 0 0 Society 531914 Supp-Office and Printing 966 1,848 1,848 1,848 0 0 0 0 531917 Supp-Uniforms 2,470 6,859 6,859 6,859 0 0 0 0 531999 Supp-Other 6,961 6,998 6,998 6,998 0 0 0 0 555100 Training 3,139 5,345 5,345 5,345 0 0 0 0 630101 Risk Management 14,061 119,555 119,555 92,443 0 0 0 0 Charges 100-20-300-3005-100000-108 987,752 1,081,521 1,081,521 1,162,287 0 0 0 0 0401 Police Department 30,075,168 30,699,282 30,699,282 32,218,959 0 0 0 0

0402 E-911 100-20-300-3004-000000-000 E-911 Communications 501000 Sal-Full-time 744,125 1,041,449 1,041,449 1,024,999 0 0 0 0 501100 Sal-Part-time 74,258 33,672 33,672 33,672 0 0 0 0 510000 Sal-Overtime 145,942 101,411 101,411 101,411 0 0 0 0 511100 Bene-FICA 69,822 88,047 88,047 86,788 0 0 0 0 511115 Bene-Health Insurance 112,362 164,212 164,212 184,346 0 0 0 0 511120 Bene-Dental Insurance 491 469 469 888 0 0 0 0 511125 Bene-VRS Life 8,902 13,647 13,647 13,433 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,140 3,030 3,030 3,386 0 0 0 0 511140 Bene-Retirement VRS 69,650 105,474 105,474 110,081 0 0 0 0 511145 Bene-Retirement PSRS 32,833 32,833 32,833 34,064 0 0 0 0 521917 Contractual-Wireless 0 5,254 5,254 5,254 0 0 0 0 E-911 522115 Maint-Office Equipment 0 36 36 36 0 0 0 0 523999 Rentals-Other 2,190 3,000 3,000 3,000 0 0 0 0 524999 Repairs-Other 0 2,339 2,339 2,339 0 0 0 0 531914 Supp-Office and Printing 701 3,872 3,872 3,872 0 0 0 0 531917 Supp-Uniforms 1,636 4,556 4,556 4,556 0 0 0 0

GovMax V5 18-44 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0402 E-911 100-20-300-3004-000000-000 E-911 Communications 531999 Supp-Other 2,503 20,841 20,841 10,750 0 0 0 0 535100 Books and Publications 0 276 276 276 0 0 0 0 536110 Dues-Memberships 80 251 251 251 0 0 0 0 555100 Training 2,165 5,508 5,508 5,508 0 0 0 0 610101 Computer Service 169,714 182,070 182,070 40,255 0 0 0 0 Charges 610102 Telecommunications 309,610 214,464 214,464 211,646 0 0 0 0 Charges 630101 Risk Management 22,851 29,100 29,100 25,821 0 0 0 0 Charges 100-20-300-3004-000000-000 E-911 1,770,973 2,055,811 2,055,811 1,906,632 0 0 0 0 0402 E-911 1,770,973 2,055,811 2,055,811 1,906,632 0 0 0 0

0404 Fire, Rescue And Emergency Services 100-20-301-3020-000000-000 Fire Rescue and Emergency Svcs 501000 Sal-Full-time 12,242,696 12,609,501 12,609,501 13,191,740 0 0 0 0 501100 Sal-Part-time 359,286 205,500 205,500 350,500 0 0 0 0 501200 Accrued Payroll -436,591 0 0 0 0 0 0 0 510000 Sal-Overtime 1,159,832 564,778 564,778 564,778 0 0 0 0 510002 Allow-Clothing 4,131 4,200 4,200 4,200 0 0 0 0 510004 Allow-Education 48,946 49,000 49,000 44,000 0 0 0 0 510009 Allow-Master Firefighter 17,422 21,000 21,000 10,500 0 0 0 0 510011 Allow-Paramedic 923 1,600 1,600 6,400 0 0 0 0 510012 Allow-Other 7,919 47,100 47,100 34,000 0 0 0 0 Supplements 510014 Sal-Overtime City Other 8,319 0 0 0 0 0 0 0 Agen 510018 Sal-Overtime Harbor Ctr 2,594 0 0 0 0 0 0 0 510021 Sal-Overtime Hazmat 64 0 0 0 0 0 0 0 510022 Sal-Overtime EMS 56,019 0 0 0 0 0 0 0 510023 Sal-Overtime Willett Hall 1,185 0 0 0 0 0 0 0 510024 Sal-Overtime Fire 3,303 50,000 50,000 0 0 0 0 0 Marshall 510025 Sal-Overtime Training 4,623 0 0 0 0 0 0 0 510026 Allow-Haz Mat 25,376 27,000 27,000 27,000 0 0 0 0 Supplement 510027 Allow-SCBA Supplement 4,120 0 0 0 0 0 0 0 510030 Sal-OT-Kelly Days 6,049 0 0 0 0 0 0 0 511100 Bene-FICA 897,754 842,210 842,210 927,959 0 0 0 0 511115 Bene-Health Insurance 1,840,597 1,709,105 1,709,105 1,844,300 0 0 0 0 511120 Bene-Dental Insurance 5,683 5,861 5,861 8,208 0 0 0 0 511125 Bene-VRS Life 143,602 164,495 164,495 173,659 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,026 6,662 6,662 14,047 0 0 0 0 511140 Bene-Retirement VRS 987,268 994,819 994,819 1,229,648 0 0 0 0 511145 Bene-Retirement PSRS 18,474 18,474 18,474 19,895 0 0 0 0 511150 Bene-Retirement FPRS 3,284,681 3,284,681 3,284,681 3,599,823 0 0 0 0 521202 Contractual-Disposal 8,368 8,500 8,500 9,830 0 0 0 0 Fees 521603 Contractual-Medical 0 0 0 41,788 0 0 0 0 Expenses 521905 Contractual-Other 248,203 265,166 265,166 12,000 0 0 0 0 521909 Contractual-Rental 0 0 0 21,950 0 0 0 0 Equipment 521912 Contractual-Software 0 0 0 107,752 0 0 0 0 Services 522110 Maint-Equipment 23,653 58,500 58,500 93,919 0 0 0 0 522130 Maint-Security System 2,400 4,000 4,000 0 0 0 0 0 524100 Repairs-Buildings and 3,724 4,000 4,000 3,724 0 0 0 0 Grounds 524999 Repairs-Other 17,403 16,000 16,000 18,000 0 0 0 0

GovMax V5 18-45 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0404 Fire, Rescue And Emergency Services 100-20-301-3020-000000-000 Fire Rescue and Emergency Svcs 531102 Supp-Fire 46,259 35,500 35,500 55,500 0 0 0 0 531103 Supp-Weapons and 0 25,350 25,350 0 0 0 0 0 Ammunition 531201 Supp-Lawn 0 0 0 1,500 0 0 0 0 531301 Supp-Beds and Bedding 0 6,000 6,000 6,000 0 0 0 0 531602 Supp-Medical 178,497 89,000 89,000 59,218 0 0 0 0 531907 Supp-Food and 1,331 0 0 3,940 0 0 0 0 Provisions 531910 Supp-Kitchen Equipment 938 1,500 1,500 5,000 0 0 0 0 531914 Supp-Office and Printing 14,361 17,000 17,000 17,000 0 0 0 0 531916 Supp-Protective Clothing 37,484 53,460 53,460 45,460 0 0 0 0 531917 Supp-Uniforms 64,674 73,000 73,000 73,000 0 0 0 0 531999 Supp-Other 20,983 19,500 19,500 17,500 0 0 0 0 532120 Mat-Construction 9,088 13,000 13,000 0 0 0 0 0 532130 Mat-Electrical 0 0 0 0 0 0 0 0 533010 Noncap-Equipment 1,187 1,000 1,000 0 0 0 0 0 533020 Noncap-Furniture 5,865 3,000 3,000 8,000 0 0 0 0 533070 Noncap-Computer 3,549 3,500 3,500 0 0 0 0 0 Software 535100 Books and Publications 234 2,700 2,700 2,700 0 0 0 0 536110 Dues-Memberships 464 1,500 1,500 2,107 0 0 0 0 542010 Tele-Telephone 652 500 500 1,000 0 0 0 0 542020 Tele-Telephone Cellular 33,897 29,498 29,498 34,837 0 0 0 0 555100 Training 1,001 450 450 1,000 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 555210 Travel 2,165 11,000 11,000 3,000 0 0 0 0 560106 Women in Fire Services 17,687 0 0 0 0 0 0 0 Conf. 610101 Computer Service 97,454 109,206 109,206 109,206 0 0 0 0 Charges 610102 Telecommunications 48,816 79,524 79,524 48,816 0 0 0 0 Charges 620101 Garage Equip Rental 1,236,945 1,136,945 1,136,945 915,241 0 0 0 0 Charges 620105 Fuel Charges 117,237 150,781 150,781 150,781 0 0 0 0 630101 Risk Management 1,098,571 1,438,135 1,438,135 1,274,923 0 0 0 0 Charges 100-20-301-3020-000000-000 Fire 24,038,390 24,263,201 24,263,201 25,195,349 0 0 0 0 0404 Fire, Rescue And Emergency 24,038,390 24,263,201 24,263,201 25,195,349 0 0 0 0

0501 Streets And Highways 100-25-400-4000-000000-000 Streets and Highways 501000 Sal-Full-time 586,806 526,739 526,739 662,787 0 0 0 0 501200 Accrued Payroll -21,111 0 0 0 0 0 0 0 510000 Sal-Overtime 20,745 10,000 10,000 10,000 0 0 0 0 510005 Allow-On-Call 1,122 1,080 1,080 1,080 0 0 0 0 511100 Bene-FICA 44,086 40,998 40,998 51,407 0 0 0 0 511115 Bene-Health Insurance 90,232 84,972 84,972 110,687 0 0 0 0 511120 Bene-Dental Insurance 298 293 293 528 0 0 0 0 511125 Bene-VRS Life 7,014 6,916 6,916 8,697 0 0 0 0 Insurance 511132 Bene-VLDP Disability 282 437 437 1,396 0 0 0 0 511140 Bene-Retirement VRS 55,379 54,021 54,021 71,297 0 0 0 0 511145 Bene-Retirement PSRS 35,535 35,535 35,535 37,179 0 0 0 0 521201 Contractual-Concrete 131,935 493,000 493,000 493,000 0 0 0 0 521202 Contractual-Disposal 62,150 0 0 0 0 0 0 0 Fees 521209 Contractual-Street 2,048,049 1,513,385 1,513,385 1,513,385 0 0 0 0 Overlay 521905 Contractual-Other 55,182 70,000 70,000 70,000 0 0 0 0

GovMax V5 18-46 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0501 Streets And Highways 100-25-400-4000-000000-000 Streets and Highways 521910 Contractual-Rental 4,648 5,100 5,100 5,100 0 0 0 0 Uniforms 523999 Rentals-Other 0 4,860 4,860 4,860 0 0 0 0 524999 Repairs-Other 828 2,500 2,500 2,500 0 0 0 0 531602 Supp-Medical 116 200 200 200 0 0 0 0 531907 Supp-Food and 2,188 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 984 1,800 1,800 1,800 0 0 0 0 531917 Supp-Uniforms 237 2,040 2,040 2,040 0 0 0 0 532120 Mat-Construction 111,472 103,568 103,568 103,568 0 0 0 0 533010 Noncap-Equipment 149 0 0 0 0 0 0 0 533030 Noncap-Small Tools 0 2,000 2,000 2,000 0 0 0 0 542020 Tele-Telephone Cellular 8,983 11,000 11,000 11,000 0 0 0 0 555100 Training 1,254 5,600 5,600 5,600 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 610101 Computer Service 41,402 39,047 39,047 39,047 0 0 0 0 Charges 610102 Telecommunications 14,850 17,936 17,936 14,850 0 0 0 0 Charges 620101 Garage Equip Rental 266,282 266,282 266,282 214,357 0 0 0 0 Charges 620105 Fuel Charges 23,278 32,587 32,587 32,587 0 0 0 0 630101 Risk Management 71,355 119,641 119,641 80,133 0 0 0 0 Charges 100-25-400-4000-000000-000 Streets 3,665,731 3,451,537 3,451,537 3,551,085 0 0 0 0 0501 Streets And Highways 3,665,731 3,451,537 3,451,537 3,551,085 0 0 0 0

0503 Mosquito Control 100-25-400-4001-000000-000 Mosquito Control 501000 Sal-Full-time 139,039 167,907 167,907 224,026 0 0 0 0 501200 Accrued Payroll -5,134 0 0 0 0 0 0 0 510000 Sal-Overtime 1,907 19,000 19,000 19,000 0 0 0 0 511100 Bene-FICA 10,395 11,345 11,345 18,315 0 0 0 0 511115 Bene-Health Insurance 14,925 16,500 16,500 37,959 0 0 0 0 511120 Bene-Dental Insurance 90 78 78 192 0 0 0 0 511125 Bene-VRS Life 1,651 1,741 1,741 2,934 0 0 0 0 Insurance 511132 Bene-VLDP Disability 80 148 148 634 0 0 0 0 511140 Bene-Retirement VRS 12,969 13,677 13,677 24,060 0 0 0 0 511145 Bene-Retirement PSRS 10,994 10,994 10,994 11,851 0 0 0 0 521905 Contractual-Other 19,058 64,930 64,930 64,930 0 0 0 0 521910 Contractual-Rental 1,510 1,805 1,805 1,805 0 0 0 0 Uniforms 524999 Repairs-Other 900 5,000 5,000 5,000 0 0 0 0 531904 Supp-Chemicals 97,375 97,680 97,680 97,680 0 0 0 0 531914 Supp-Office and Printing 0 1,000 1,000 1,000 0 0 0 0 531999 Supp-Other 3,900 15,000 15,000 15,000 0 0 0 0 532120 Mat-Construction 0 2,500 2,500 2,500 0 0 0 0 533010 Noncap-Equipment 503 0 0 0 0 0 0 0 536110 Dues-Memberships 130 460 460 460 0 0 0 0 555100 Training 410 3,000 3,000 3,000 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 610101 Computer Service 5,346 7,817 7,817 7,174 0 0 0 0 Charges 610102 Telecommunications 811 1,749 1,749 811 0 0 0 0 Charges 620101 Garage Equip Rental 69,920 69,920 69,920 56,286 0 0 0 0 Charges 620105 Fuel Charges 1,968 3,319 3,319 3,319 0 0 0 0

GovMax V5 18-47 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0503 Mosquito Control 100-25-400-4001-000000-000 Mosquito Control 630101 Risk Management 13,480 14,053 14,053 12,229 0 0 0 0 Charges 100-25-400-4001-000000-000 Mosquito 402,227 529,623 529,623 610,165 0 0 0 0 0503 Mosquito Control 402,227 529,623 529,623 610,165 0 0 0 0

0504 Engineering 100-25-401-4020-000000-000 Engineering 501000 Sal-Full-time 666,153 658,512 658,512 825,878 0 0 0 0 501100 Sal-Part-time 0 3,120 3,120 3,120 0 0 0 0 501200 Accrued Payroll -23,237 0 0 0 0 0 0 0 510000 Sal-Overtime 45 10,000 10,000 10,000 0 0 0 0 511100 Bene-FICA 49,297 52,211 52,211 65,017 0 0 0 0 511115 Bene-Health Insurance 68,397 64,271 64,271 87,582 0 0 0 0 511120 Bene-Dental Insurance 278 283 283 456 0 0 0 0 511125 Bene-VRS Life 8,210 8,627 8,627 10,819 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 208 208 809 0 0 0 0 511140 Bene-Retirement VRS 55,821 59,121 59,121 79,454 0 0 0 0 511145 Bene-Retirement PSRS 52,848 52,848 52,848 51,808 0 0 0 0 521905 Contractual-Other 54,069 60,000 60,000 60,000 0 0 0 0 522115 Maint-Office Equipment 865 1,800 1,800 1,500 0 0 0 0 531914 Supp-Office and Printing 3,322 4,000 4,000 4,000 0 0 0 0 531917 Supp-Uniforms 84 400 400 400 0 0 0 0 531999 Supp-Other 598 1,000 1,000 750 0 0 0 0 535100 Books and Publications 177 200 200 200 0 0 0 0 536110 Dues-Memberships 1,196 1,200 1,200 1,200 0 0 0 0 542020 Tele-Telephone Cellular 5,132 5,500 5,500 5,500 0 0 0 0 555100 Training 1,329 2,500 2,500 2,000 0 0 0 0 555206 Travel - Tolls 19 0 0 0 0 0 0 0 555210 Travel 659 500 500 850 0 0 0 0 610101 Computer Service 46,938 76,811 76,811 76,811 0 0 0 0 Charges 610102 Telecommunications 8,047 10,373 10,373 8,046 0 0 0 0 Charges 620101 Garage Equip Rental 37,333 37,333 37,333 30,053 0 0 0 0 Charges 620105 Fuel Charges 4,232 8,705 8,705 8,705 0 0 0 0 630101 Risk Management 44,446 28,798 28,798 19,318 0 0 0 0 Charges 850101 Cap-Equipment-Other 16,977 0 0 0 0 0 0 0 100-25-401-4020-000000-000 1,103,235 1,148,321 1,148,321 1,354,276 0 0 0 0 0504 Engineering 1,103,235 1,148,321 1,148,321 1,354,276 0 0 0 0

0505 Traffic Engineering 100-25-401-4021-000000-000 Traffic Engineering 501000 Sal-Full-time 346,784 349,336 349,336 358,436 0 0 0 0 501200 Accrued Payroll -12,993 0 0 0 0 0 0 0 510000 Sal-Overtime 18,405 18,000 18,000 18,000 0 0 0 0 510005 Allow-On-Call 6,811 5,400 5,400 5,400 0 0 0 0 511100 Bene-FICA 26,422 27,208 27,208 27,903 0 0 0 0 511115 Bene-Health Insurance 62,758 55,248 55,248 67,194 0 0 0 0 511120 Bene-Dental Insurance 182 176 176 240 0 0 0 0 511125 Bene-VRS Life 4,258 4,648 4,648 4,765 0 0 0 0 Insurance 511132 Bene-VLDP Disability 495 643 643 661 0 0 0 0 511140 Bene-Retirement VRS 33,635 36,127 36,127 39,074 0 0 0 0 511145 Bene-Retirement PSRS 38,186 38,186 38,186 40,685 0 0 0 0

GovMax V5 18-48 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0505 Traffic Engineering 100-25-401-4021-000000-000 Traffic Engineering 521905 Contractual-Other 10,827 15,000 15,000 15,000 0 0 0 0 521910 Contractual-Rental 5,761 10,000 10,000 10,000 0 0 0 0 Uniforms 531602 Supp-Medical 136 150 150 150 0 0 0 0 531914 Supp-Office and Printing 1,477 1,800 1,800 1,800 0 0 0 0 531920 Supp-Wearing Apparel -130 1,400 1,400 1,400 0 0 0 0 531999 Supp-Other 85 400 400 400 0 0 0 0 532170 Mat-Traffic Signs 37,228 80,299 80,299 75,000 0 0 0 0 532190 Mat-Traffic Signals 36,175 72,000 72,000 65,000 0 0 0 0 536110 Dues-Memberships 340 800 800 800 0 0 0 0 541060 Util-Street Lighting 1,472,746 1,500,000 1,500,000 1,500,000 0 0 0 0 541070 Util-Traffic Signals 60,730 60,000 60,000 60,000 0 0 0 0 542020 Tele-Telephone Cellular 2,176 12,600 12,600 2,200 0 0 0 0 555100 Training 400 1,250 1,250 1,250 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 610101 Computer Service 19,110 20,873 20,873 20,873 0 0 0 0 Charges 610102 Telecommunications 6,549 7,502 7,502 6,548 0 0 0 0 Charges 620101 Garage Equip Rental 78,896 78,896 78,896 63,511 0 0 0 0 Charges 620105 Fuel Charges 7,422 8,392 8,392 8,392 0 0 0 0 630101 Risk Management 32,765 28,506 28,506 21,939 0 0 0 0 Charges 100-25-401-4021-000000-000 Traffic 2,297,638 2,434,840 2,434,840 2,416,621 0 0 0 0 0505 Traffic Engineering 2,297,638 2,434,840 2,434,840 2,416,621 0 0 0 0

0507 Property Management 100-25-402-4040-000000-000 Properties Management 501000 Sal-Full-time 922,138 1,182,130 1,182,130 1,314,714 0 0 0 0 501100 Sal-Part-time 5,810 0 0 0 0 0 0 0 501200 Accrued Payroll -37,586 0 0 0 0 0 0 0 510000 Sal-Overtime 15,763 10,000 10,000 10,000 0 0 0 0 510005 Allow-On-Call 8,225 7,560 7,560 8,640 0 0 0 0 511100 Bene-FICA 69,256 93,310 93,310 103,534 0 0 0 0 511115 Bene-Health Insurance 154,852 189,993 189,993 241,971 0 0 0 0 511120 Bene-Dental Insurance 683 684 684 1,320 0 0 0 0 511125 Bene-VRS Life 10,755 15,587 15,587 17,336 0 0 0 0 Insurance 511132 Bene-VLDP Disability 657 2,844 2,844 3,231 0 0 0 0 511140 Bene-Retirement VRS 82,162 119,510 119,510 139,617 0 0 0 0 511145 Bene-Retirement PSRS 22,093 22,093 22,093 23,423 0 0 0 0 521101 Contractual-Fire 68,893 93,000 93,000 93,000 0 0 0 0 Systems 521205 Contractual-Pest Control 40,150 50,000 50,000 50,000 0 0 0 0 521702 Contractual-Elevator 98,481 275,000 275,000 275,000 0 0 0 0 521703 Contractual-Environment 23,117 8,500 8,500 8,500 0 0 0 0 al Mgmt 521706 Contractual-Janitorial 234,263 230,000 230,000 245,000 0 0 0 0 521905 Contractual-Other 219,565 200,000 200,000 200,000 0 0 0 0 521910 Contractual-Rental 461 13,000 13,000 6,500 0 0 0 0 Uniforms 521914 Contractual-Temp Work 254,751 200,000 200,000 200,000 0 0 0 0 521918 Contractual-Security 275,656 285,000 285,000 285,000 0 0 0 0 521923 Contractual - HVAC 244,794 175,000 175,000 175,000 0 0 0 0 522115 Maint-Office Equipment 0 2,000 2,000 2,000 0 0 0 0 522130 Maint-Security System 5,169 7,500 7,500 7,500 0 0 0 0 522999 Maint-Other 0 2,000 2,000 2,000 0 0 0 0

GovMax V5 18-49 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0507 Property Management 100-25-402-4040-000000-000 Properties Management 524100 Repairs-Buildings and 130,190 150,000 150,000 150,000 0 0 0 0 Grounds 524999 Repairs-Other 223 2,000 2,000 2,000 0 0 0 0 531102 Supp-Fire 1,335 0 0 0 0 0 0 0 531202 Supp-Plumbing 49,608 45,000 45,000 45,000 0 0 0 0 531701 Supp-Custodial 40,290 50,000 50,000 50,000 0 0 0 0 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 531909 Supp-Glass 10,641 5,000 5,000 5,000 0 0 0 0 531914 Supp-Office and Printing 7,009 6,000 6,000 6,000 0 0 0 0 531920 Supp-Wearing Apparel 11,064 3,000 3,000 3,000 0 0 0 0 531999 Supp-Other 15,890 10,000 10,000 10,000 0 0 0 0 532120 Mat-Construction 66,347 60,000 60,000 60,000 0 0 0 0 532130 Mat-Electrical 44,202 50,000 50,000 50,000 0 0 0 0 542020 Tele-Telephone Cellular 18,161 19,900 19,900 19,900 0 0 0 0 555100 Training 1,350 3,000 3,000 3,000 0 0 0 0 555206 Travel - Tolls 209 300 300 300 0 0 0 0 610101 Computer Service 45,745 41,686 41,686 41,686 0 0 0 0 Charges 610102 Telecommunications 11,668 16,761 16,761 11,668 0 0 0 0 Charges 620101 Garage Equip Rental 131,116 131,116 131,116 105,548 0 0 0 0 Charges 620102 Motor Pool Charges 113 0 0 0 0 0 0 0 620105 Fuel Charges 17,349 25,234 25,234 25,234 0 0 0 0 630101 Risk Management 87,885 81,555 81,555 164,396 0 0 0 0 Charges 100-25-402-4040-000000-000 3,410,498 3,885,263 3,885,263 4,166,018 0 0 0 0 100-25-402-4044-000000-000 Storeroom 538900 Storeroom Purchases 95,902 150,000 150,000 150,000 0 0 0 0 538950 Storeroom Recoveries -66,927 -150,000 -150,000 -150,000 0 0 0 0 100-25-402-4044-000000-000 28,975 0 0 0 0 0 0 0 0507 Property Management 3,439,473 3,885,263 3,885,263 4,166,018 0 0 0 0

0508 Utilities 100-25-402-4041-000000-000 Utilities 541010 Util-Electricity 1,593,215 1,750,000 1,750,000 1,750,000 0 0 0 0 541020 Util-Water and Sewer 477,749 450,000 450,000 450,000 0 0 0 0 541050 Util-Stormwater Fees 251,324 300,000 300,000 300,000 0 0 0 0 543020 Fuel-Natural Gas 253,305 225,000 225,000 225,000 0 0 0 0 100-25-402-4041-000000-000 Utilities 2,575,593 2,725,000 2,725,000 2,725,000 0 0 0 0 0508 Utilities 2,575,593 2,725,000 2,725,000 2,725,000 0 0 0 0

0509 Rental Of Land 100-25-402-4042-000000-000 Rental of Land 523130 Rentals-Economic 0 0 0 0 0 0 0 0 Development 523135 Rentals-Fire Admin 0 0 0 0 0 0 0 0 523150 Rentals-Police Admin 58,033 58,200 58,200 58,200 0 0 0 0 523155 Rentals-Police Detective 0 0 0 0 0 0 0 0 Bur 523160 Rentals-Police Internal 0 0 0 0 0 0 0 0 Affrs 523165 Rentals-Sheriff Training 0 0 0 0 0 0 0 0 Acad 523195 Rentals-Police Training 107,580 109,000 109,000 111,926 0 0 0 0 523210 Rentals-Registrar 3,000 3,000 3,000 3,000 0 0 0 0 100-25-402-4042-000000-000 Rental of 168,613 170,200 170,200 173,126 0 0 0 0

GovMax V5 18-50 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0509 Rental Of Land 168,613 170,200 170,200 173,126 0 0 0 0

0514 Harbor Center Pavilion 100-25-402-4043-000000-000 Harbor Center Pavilion 501000 Sal-Full-time 64,754 59,983 59,983 103,221 0 0 0 0 501200 Accrued Payroll 0 0 0 0 0 0 0 0 510000 Sal-Overtime 1,415 0 0 0 0 0 0 0 511100 Bene-FICA 4,844 4,589 4,589 7,897 0 0 0 0 511115 Bene-Health Insurance 5,343 5,500 5,500 8,089 0 0 0 0 511120 Bene-Dental Insurance 8 12 12 36 0 0 0 0 511125 Bene-VRS Life 697 786 786 1,353 0 0 0 0 Insurance 511132 Bene-VLDP Disability 108 360 360 350 0 0 0 0 511140 Bene-Retirement VRS 5,429 6,005 6,005 11,085 0 0 0 0 521101 Contractual-Fire 1,651 4,500 4,500 3,000 0 0 0 0 Systems 521205 Contractual-Pest Control 0 3,000 3,000 2,000 0 0 0 0 521905 Contractual-Other 79,469 47,000 47,000 60,000 0 0 0 0 521906 Contractual-Parking Aids 64,573 33,750 33,750 18,000 0 0 0 0 521910 Contractual-Rental 0 2,000 2,000 2,000 0 0 0 0 Uniforms 521914 Contractual-Temp Work 0 39,250 39,250 55,000 0 0 0 0 524100 Repairs-Buildings and 11,761 12,000 12,000 12,000 0 0 0 0 Grounds 531202 Supp-Plumbing 490 1,000 1,000 1,000 0 0 0 0 531701 Supp-Custodial 3,257 5,000 5,000 5,000 0 0 0 0 531914 Supp-Office and Printing 0 0 0 1,000 0 0 0 0 531920 Supp-Wearing Apparel 0 1,800 1,800 300 0 0 0 0 531999 Supp-Other 580 0 0 0 0 0 0 0 532120 Mat-Construction 2,296 5,000 5,000 5,000 0 0 0 0 532130 Mat-Electrical 517 500 500 500 0 0 0 0 532140 Mat-HVAC 0 1,000 1,000 1,000 0 0 0 0 533020 Noncap-Furniture 89,570 0 0 0 0 0 0 0 533030 Noncap-Small Tools 0 500 500 500 0 0 0 0 537100 Trees Shrubs and 1,213 2,500 2,500 2,000 0 0 0 0 Flowers 541010 Util-Electricity 31,816 34,000 34,000 34,000 0 0 0 0 541020 Util-Water and Sewer 16,553 12,000 12,000 12,000 0 0 0 0 542010 Tele-Telephone 15,711 13,000 13,000 13,000 0 0 0 0 543020 Fuel-Natural Gas 1,680 3,000 3,000 3,000 0 0 0 0 620101 Garage Equip Rental 42,267 42,267 42,267 34,025 0 0 0 0 Charges 620105 Fuel Charges 271 1,724 1,724 1,724 0 0 0 0 630101 Risk Management 1,543 4,087 4,087 1,403 0 0 0 0 Charges 100-25-402-4043-000000-000 Harbor 447,816 346,113 346,113 399,483 0 0 0 0 0514 Harbor Center Pavilion 447,816 346,113 346,113 399,483 0 0 0 0

0515 Landscape Maintenance 100-25-402-4047-000000-000 Landscape Maintenance 501000 Sal-Full-time 0 0 0 0 0 0 0 0 510005 Allow-On-Call 0 0 0 0 0 0 0 0 511100 Bene-FICA 0 0 0 0 0 0 0 0 511115 Bene-Health Insurance 0 0 0 0 0 0 0 0 511120 Bene-Dental Insurance 0 0 0 0 0 0 0 0 511125 Bene-VRS Life 0 0 0 0 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 0 0 0 0 0 0 0 511140 Bene-Retirement VRS 0 0 0 0 0 0 0 0 521905 Contractual-Other 0 0 0 0 0 0 0 0

GovMax V5 18-51 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0515 Landscape Maintenance 100-25-402-4047-000000-000 Landscape Maintenance 521910 Contractual-Rental 0 0 0 0 0 0 0 0 Uniforms 521914 Contractual-Temp Work 0 0 0 0 0 0 0 0 522110 Maint-Equipment 0 0 0 0 0 0 0 0 522115 Maint-Office Equipment 0 0 0 0 0 0 0 0 524100 Repairs-Buildings and 0 0 0 0 0 0 0 0 Grounds 524999 Repairs-Other 0 0 0 0 0 0 0 0 531201 Supp-Lawn 0 0 0 0 0 0 0 0 531904 Supp-Chemicals 0 0 0 0 0 0 0 0 531914 Supp-Office and Printing 0 0 0 0 0 0 0 0 531920 Supp-Wearing Apparel 0 0 0 0 0 0 0 0 531999 Supp-Other 0 0 0 0 0 0 0 0 532120 Mat-Construction 0 0 0 0 0 0 0 0 533030 Noncap-Small Tools 0 0 0 0 0 0 0 0 537100 Trees Shrubs and 0 0 0 0 0 0 0 0 Flowers 555100 Training 0 0 0 0 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 620101 Garage Equip Rental 0 0 0 0 0 0 0 0 Charges 620105 Fuel Charges 0 0 0 0 0 0 0 0 630101 Risk Management 0 0 0 0 0 0 0 0 Charges 100-25-402-4047-000000-000 0 0 0 0 0 0 0 0 0515 Landscape Maintenance 0 0 0 0 0 0 0 0

0516 Cemetery Maintenance 100-25-402-4048-000000-000 Cemetery Maintenance 521905 Contractual-Other 0 0 0 0 0 0 0 0 521914 Contractual-Temp Work 0 0 0 0 0 0 0 0 522110 Maint-Equipment 0 0 0 0 0 0 0 0 531201 Supp-Lawn 0 0 0 0 0 0 0 0 531920 Supp-Wearing Apparel 0 0 0 0 0 0 0 0 533030 Noncap-Small Tools 0 0 0 0 0 0 0 0 537100 Trees Shrubs and 0 0 0 0 0 0 0 0 Flowers 555421 Perpetual Care 0 0 0 0 0 0 0 0 620101 Garage Equip Rental 0 0 0 0 0 0 0 0 Charges 100-25-402-4048-000000-000 Cemetery 0 0 0 0 0 0 0 0 0516 Cemetery Maintenance 0 0 0 0 0 0 0 0

0601 Public Health Department 100-30-500-5000-000000-000 Health Department 521905 Contractual-Other 1,164,615 1,193,407 1,193,407 1,227,284 0 0 0 0 558134 PA-Indigent Obstetrics 101,000 101,000 101,000 101,000 0 0 0 0 610102 Telecommunications 11,361 9,914 9,914 11,359 0 0 0 0 Charges 100-30-500-5000-000000-000 Health 1,276,976 1,304,321 1,304,321 1,339,643 0 0 0 0 0601 Public Health Department 1,276,976 1,304,321 1,304,321 1,339,643 0 0 0 0

0701 Museums 100-35-601-6030-000000-000 Museums 501000 Sal-Full-time 990,638 987,919 987,919 1,157,218 0 0 0 0 501100 Sal-Part-time 204,234 223,242 223,242 223,242 0 0 0 0

GovMax V5 18-52 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0701 Museums 100-35-601-6030-000000-000 Museums 501200 Accrued Payroll -45,200 0 0 0 0 0 0 0 510000 Sal-Overtime 1,157 0 0 0 0 0 0 0 511100 Bene-FICA 87,162 93,829 93,829 106,779 0 0 0 0 511115 Bene-Health Insurance 143,968 155,004 155,004 172,928 0 0 0 0 511120 Bene-Dental Insurance 613 567 567 840 0 0 0 0 511125 Bene-VRS Life 11,817 12,943 12,943 15,159 0 0 0 0 Insurance 511132 Bene-VLDP Disability 644 1,240 1,240 697 0 0 0 0 511140 Bene-Retirement VRS 92,800 100,932 100,932 124,286 0 0 0 0 511145 Bene-Retirement PSRS 10,524 10,524 10,524 11,304 0 0 0 0 521006 Contractual-Collection 13,137 15,000 15,000 20,000 0 0 0 0 Svcs 521028 Contractual - Merchant -1 26,000 26,000 20,000 0 0 0 0 CC Fees 521404 Contractual-Planetarium 33,700 15,767 15,767 22,767 0 0 0 0 521707 Contractual-Laundry 1,553 1,500 1,500 1,500 0 0 0 0 521905 Contractual-Other 34,619 25,364 25,364 18,364 0 0 0 0 521910 Contractual-Rental 5,415 5,600 5,600 5,600 0 0 0 0 Uniforms 521918 Contractual-Security 573 3,000 3,000 3,000 0 0 0 0 522115 Maint-Office Equipment 450 300 300 500 0 0 0 0 522999 Maint-Other 14,984 30,050 30,050 24,950 0 0 0 0 523185 Rentals-Exhibit 170,340 97,000 97,000 170,340 0 0 0 0 523999 Rentals-Other 8,322 8,400 8,400 8,400 0 0 0 0 524120 Repairs-Exhibit 23,243 32,245 32,245 32,245 0 0 0 0 Fabrications 531403 Supp-Exhibit 7,979 12,000 12,000 24,000 0 0 0 0 531602 Supp-Medical 1,529 1,400 1,400 1,400 0 0 0 0 531914 Supp-Office and Printing 11,722 20,250 20,250 20,250 0 0 0 0 531920 Supp-Wearing Apparel 0 2,500 2,500 2,500 0 0 0 0 531999 Supp-Other 9,018 6,000 6,000 6,000 0 0 0 0 534110 Inventory-Gift Shop 3,000 90,000 90,000 80,000 0 0 0 0 535100 Books and Publications 944 700 700 700 0 0 0 0 536110 Dues-Memberships 8,005 3,175 3,175 4,175 0 0 0 0 542010 Tele-Telephone 1,210 2,500 2,500 2,500 0 0 0 0 542020 Tele-Telephone Cellular 1,197 1,300 1,300 1,500 0 0 0 0 552040 Programs 28,134 42,500 42,500 28,134 0 0 0 0 552050 Special Events 15,214 30,000 30,000 15,214 0 0 0 0 552070 Monument Restoration 0 2,500 2,500 0 0 0 0 0 554208 Marketing-Museums 27,925 20,000 20,000 20,000 0 0 0 0 555100 Training 1,687 1,500 1,500 2,500 0 0 0 0 555205 Travel-Mileage 18 750 750 750 0 0 0 0 555206 Travel - Tolls 62 0 0 0 0 0 0 0 555210 Travel 40 0 0 0 0 0 0 0 555360 Receptions 2,578 2,000 2,000 0 0 0 0 0 610101 Computer Service 57,940 60,709 60,709 58,000 0 0 0 0 Charges 610102 Telecommunications 8,628 11,686 11,686 8,628 0 0 0 0 Charges 620101 Garage Equip Rental 4,224 4,224 4,224 4,224 0 0 0 0 Charges 620102 Motor Pool Charges 776 0 0 0 0 0 0 0 620105 Fuel Charges 279 405 405 405 0 0 0 0 630101 Risk Management 30,764 37,194 37,194 33,044 0 0 0 0 Charges 100-35-601-6030-000000-000 Museums 2,027,565 2,199,719 2,199,719 2,454,043 0 0 0 0 100-35-601-6030-000000-400 Museum-Admin 521905 Contractual-Other 0 0 0 0 0 0 0 0 522999 Maint-Other 0 0 0 0 0 0 0 0

GovMax V5 18-53 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0701 Museums 100-35-601-6030-000000-400 Museum-Admin 524120 Repairs-Exhibit 271 0 0 0 0 0 0 0 Fabrications 531914 Supp-Office and Printing 2,750 0 0 0 0 0 0 0 531920 Supp-Wearing Apparel 0 0 0 0 0 0 0 0 531999 Supp-Other 0 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 554208 Marketing-Museums 1,010 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 555360 Receptions 0 0 0 0 0 0 0 0 100-35-601-6030-000000-400 4,030 0 0 0 0 0 0 0 100-35-601-6030-000000-401 Museum-CHG 521006 Contractual-Collection 352 0 0 0 0 0 0 0 Svcs 521028 Contractual - Merchant 2,291 0 0 0 0 0 0 0 CC Fees 521905 Contractual-Other 0 0 0 0 0 0 0 0 521918 Contractual-Security 1,532 0 0 0 0 0 0 0 522999 Maint-Other 23 0 0 0 0 0 0 0 523185 Rentals-Exhibit 6,017 0 0 0 0 0 0 0 524120 Repairs-Exhibit 267 0 0 0 0 0 0 0 Fabrications 531403 Supp-Exhibit 842 0 0 0 0 0 0 0 531914 Supp-Office and Printing 0 0 0 0 0 0 0 0 531999 Supp-Other 45 0 0 0 0 0 0 0 534110 Inventory-Gift Shop 5,000 0 0 0 0 0 0 0 552040 Programs 6,126 0 0 0 0 0 0 0 552050 Special Events 1,080 0 0 0 0 0 0 0 554208 Marketing-Museums 575 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555360 Receptions 91 0 0 0 0 0 0 0 100-35-601-6030-000000-401 24,242 0 0 0 0 0 0 0 100-35-601-6030-000000-402 Museum-CMV 521006 Contractual-Collection 352 0 0 0 0 0 0 0 Svcs 521028 Contractual - Merchant 20,498 0 0 0 0 0 0 0 CC Fees 521905 Contractual-Other 12,993 0 0 0 0 0 0 0 521918 Contractual-Security 1,760 0 0 0 0 0 0 0 522999 Maint-Other 793 0 0 0 0 0 0 0 523185 Rentals-Exhibit 5,812 0 0 0 0 0 0 0 523999 Rentals-Other 0 0 0 0 0 0 0 0 524120 Repairs-Exhibit 4,338 0 0 0 0 0 0 0 Fabrications 531403 Supp-Exhibit 3,543 0 0 0 0 0 0 0 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 136 0 0 0 0 0 0 0 531999 Supp-Other 579 0 0 0 0 0 0 0 534110 Inventory-Gift Shop 6,265 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 552040 Programs 0 0 0 0 0 0 0 0 552050 Special Events 109 0 0 0 0 0 0 0 554208 Marketing-Museums 1,200 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555360 Receptions 201 0 0 0 0 0 0 0 100-35-601-6030-000000-402 58,579 0 0 0 0 0 0 0 100-35-601-6030-000000-403 Museum-PNSM

GovMax V5 18-54 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0701 Museums 100-35-601-6030-000000-403 Museum-PNSM 521006 Contractual-Collection 169 0 0 0 0 0 0 0 Svcs 521028 Contractual - Merchant 2 0 0 0 0 0 0 0 CC Fees 524120 Repairs-Exhibit 0 0 0 0 0 0 0 0 Fabrications 531403 Supp-Exhibit 71 0 0 0 0 0 0 0 531914 Supp-Office and Printing 265 0 0 0 0 0 0 0 531999 Supp-Other 60 0 0 0 0 0 0 0 534110 Inventory-Gift Shop 0 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 552050 Special Events 0 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 100-35-601-6030-000000-403 567 0 0 0 0 0 0 0 100-35-601-6030-000000-405 Museum-Planetarium 555210 Travel 483 0 0 0 0 0 0 0 100-35-601-6030-000000-405 483 0 0 0 0 0 0 0 100-35-601-6030-000000-406 Museums - PCCLM 521006 Contractual-Collection 0 0 0 0 0 0 0 0 Svcs 521905 Contractual-Other 0 0 0 0 0 0 0 0 523185 Rentals-Exhibit 4,176 0 0 0 0 0 0 0 531403 Supp-Exhibit 0 0 0 0 0 0 0 0 531999 Supp-Other 0 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 552040 Programs 0 0 0 0 0 0 0 0 552050 Special Events 0 0 0 0 0 0 0 0 554208 Marketing-Museums 0 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555360 Receptions 0 0 0 0 0 0 0 0 100-35-601-6030-000000-406 Museums 4,176 0 0 0 0 0 0 0 100-35-601-6030-000000-407 Museums - Education 531999 Supp-Other 0 0 0 0 0 0 0 0 552040 Programs 1,022 0 0 0 0 0 0 0 552050 Special Events 564 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 555360 Receptions 0 0 0 0 0 0 0 0 100-35-601-6030-000000-407 Museums 1,586 0 0 0 0 0 0 0 100-35-601-6030-000000-408 Museums - Birthday Parties 531999 Supp-Other 0 0 0 0 0 0 0 0 100-35-601-6030-000000-408 Museums 0 0 0 0 0 0 0 0 100-35-601-6030-000000-409 Museums-Volunteers 531999 Supp-Other 47 0 0 0 0 0 0 0 555360 Receptions 0 0 0 0 0 0 0 0 100-35-601-6030-000000-409 47 0 0 0 0 0 0 0 100-35-601-6030-000000-410 Museums - Members 531999 Supp-Other 0 0 0 0 0 0 0 0 100-35-601-6030-000000-410 Museums 0 0 0 0 0 0 0 0 100-35-601-6030-500560-000 Museum-Winter Wonderland 521905 Contractual-Other 0 0 0 0 0 0 0 0 100-35-601-6030-500560-000 0 0 0 0 0 0 0 0 0701 Museums 2,121,276 2,199,719 2,199,719 2,454,043 0 0 0 0

GovMax V5 18-55 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0702 Public Library 100-35-602-6040-000000-000 Public Library 501000 Sal-Full-time 1,157,280 1,212,675 1,212,675 1,264,809 0 0 0 0 501100 Sal-Part-time 127,691 146,187 146,187 146,187 0 0 0 0 501200 Accrued Payroll -46,772 0 0 0 0 0 0 0 511100 Bene-FICA 95,454 101,835 101,835 105,824 0 0 0 0 511115 Bene-Health Insurance 116,454 131,110 131,110 154,545 0 0 0 0 511120 Bene-Dental Insurance 593 566 566 984 0 0 0 0 511125 Bene-VRS Life 13,991 15,888 15,888 16,570 0 0 0 0 Insurance 511132 Bene-VLDP Disability 610 1,476 1,476 1,637 0 0 0 0 511140 Bene-Retirement VRS 105,376 119,744 119,744 130,912 0 0 0 0 511145 Bene-Retirement PSRS 47,440 47,440 47,440 51,260 0 0 0 0 521028 Contractual - Merchant 331 0 0 0 0 0 0 0 CC Fees 521905 Contractual-Other 70,773 82,437 82,437 82,437 0 0 0 0 524110 Repairs-Office 1,264 1,700 1,700 1,700 0 0 0 0 Equipment 531003 Supp-Microforms-State 0 6,733 6,733 6,733 0 0 0 0 531901 Supp-Audio Visual 63,984 65,352 65,352 65,352 0 0 0 0 531914 Supp-Office and Printing 30,343 30,667 30,667 30,667 0 0 0 0 533070 Noncap-Computer 3,186 1,000 1,000 1,000 0 0 0 0 Software 535100 Books and Publications 59,646 59,310 59,310 59,310 0 0 0 0 535110 Books-State 122,098 114,099 114,099 114,099 0 0 0 0 536110 Dues-Memberships 1,465 1,043 1,043 1,043 0 0 0 0 542010 Tele-Telephone 6,118 6,960 6,960 6,960 0 0 0 0 542020 Tele-Telephone Cellular 1,543 2,000 2,000 2,000 0 0 0 0 555100 Training 919 1,200 1,200 1,200 0 0 0 0 555205 Travel-Mileage 0 500 500 500 0 0 0 0 555210 Travel 1,608 730 730 730 0 0 0 0 610101 Computer Service 144,974 162,851 162,851 162,851 0 0 0 0 Charges 610102 Telecommunications 20,852 29,120 29,120 20,851 0 0 0 0 Charges 620101 Garage Equip Rental 5,649 5,649 5,649 5,649 0 0 0 0 Charges 620102 Motor Pool Charges 986 0 0 0 0 0 0 0 620105 Fuel Charges 770 1,183 1,183 1,183 0 0 0 0 630101 Risk Management 33,563 41,388 41,388 37,342 0 0 0 0 Charges 100-35-602-6040-000000-000 Public 2,188,189 2,390,843 2,390,843 2,474,335 0 0 0 0 0702 Public Library 2,188,189 2,390,843 2,390,843 2,474,335 0 0 0 0

0705 Parks, Recreation and Leisure Services - Administration 100-35-600-6000-000000-000 Administration 501000 Sal-Full-time 1,727,430 1,888,222 1,888,222 1,883,043 0 0 0 0 501100 Sal-Part-time 533,308 472,475 472,475 472,475 0 0 0 0 501200 Accrued Payroll -125,820 0 0 0 0 0 0 0 510000 Sal-Overtime 34,856 0 0 0 0 0 0 0 510005 Allow-On-Call 10,032 10,800 10,800 10,800 0 0 0 0 511100 Bene-FICA 172,950 156,314 156,314 155,920 0 0 0 0 511115 Bene-Health Insurance 271,992 257,164 257,164 294,575 0 0 0 0 511120 Bene-Dental Insurance 855 929 929 1,368 0 0 0 0 511125 Bene-VRS Life 21,155 24,875 24,875 24,807 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,097 2,484 2,484 3,462 0 0 0 0 511140 Bene-Retirement VRS 166,296 194,249 194,249 203,395 0 0 0 0 511145 Bene-Retirement PSRS 134,552 134,552 134,552 136,169 0 0 0 0 521031 Echeck/Debit 185 0 0 0 0 0 0 0 521905 Contractual-Other 411,865 414,677 414,677 422,000 0 0 0 0

GovMax V5 18-56 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0705 Parks, Recreation and Leisure Services - Administration 100-35-600-6000-000000-000 Administration 531914 Supp-Office and Printing 11,798 18,374 18,374 18,374 0 0 0 0 531999 Supp-Other 7,210 10,698 10,698 10,698 0 0 0 0 535100 Books and Publications 0 100 100 100 0 0 0 0 536110 Dues-Memberships 1,065 2,175 2,175 2,175 0 0 0 0 542020 Tele-Telephone Cellular 24,597 25,000 25,000 25,000 0 0 0 0 555100 Training 2,821 3,000 3,000 3,000 0 0 0 0 555205 Travel-Mileage 70 500 500 500 0 0 0 0 555206 Travel - Tolls 402 0 0 0 0 0 0 0 555210 Travel 56 0 0 0 0 0 0 0 610101 Computer Service 102,488 102,685 102,685 102,685 0 0 0 0 Charges 610102 Telecommunications 24,922 32,013 32,013 24,922 0 0 0 0 Charges 620101 Garage Equip Rental 20,426 20,426 20,426 16,443 0 0 0 0 Charges 620102 Motor Pool Charges 4,909 0 0 0 0 0 0 0 620105 Fuel Charges 1,828 2,504 2,504 2,504 0 0 0 0 630101 Risk Management 251,946 180,778 180,778 174,697 0 0 0 0 Charges 100-35-600-6000-000000-000 3,815,292 3,954,994 3,954,994 3,989,112 0 0 0 0 0705 Parks, Recreation and Leisure 3,815,292 3,954,994 3,954,994 3,989,112 0 0 0 0

0706 Parks, Recreation and Leisure Services - Parks 100-35-600-6002-000000-000 Parks 501100 Sal-Part-time 0 6,916 6,916 6,916 0 0 0 0 510000 Sal-Overtime 0 14,280 14,280 14,280 0 0 0 0 521905 Contractual-Other 613,262 576,869 576,869 576,869 0 0 0 0 521910 Contractual-Rental 9,053 12,000 12,000 12,000 0 0 0 0 Uniforms 521914 Contractual-Temp Work 716,844 311,000 311,000 311,000 0 0 0 0 522110 Maint-Equipment 11,357 10,600 10,600 10,600 0 0 0 0 522115 Maint-Office Equipment 2,165 2,400 2,400 2,400 0 0 0 0 524100 Repairs-Buildings and 1,210 12,400 12,400 18,500 0 0 0 0 Grounds 524999 Repairs-Other 439 2,000 2,000 2,000 0 0 0 0 531201 Supp-Lawn 29,717 39,140 39,140 39,140 0 0 0 0 531904 Supp-Chemicals 14,988 12,240 12,240 12,240 0 0 0 0 531914 Supp-Office and Printing 2,983 3,200 3,200 3,200 0 0 0 0 531920 Supp-Wearing Apparel 3,985 3,000 3,000 3,000 0 0 0 0 531999 Supp-Other 4,505 2,750 2,750 2,750 0 0 0 0 532120 Mat-Construction 22,816 21,000 21,000 21,000 0 0 0 0 532130 Mat-Electrical 431 500 500 500 0 0 0 0 533010 Noncap-Equipment 0 66,000 66,000 66,000 0 0 0 0 533030 Noncap-Small Tools 8,722 7,500 7,500 7,500 0 0 0 0 536110 Dues-Memberships 15 380 380 380 0 0 0 0 537100 Trees Shrubs and 16,686 23,000 23,000 23,000 0 0 0 0 Flowers 542020 Tele-Telephone Cellular 3,144 1,300 1,300 1,300 0 0 0 0 543010 Fuel-Gasoline and Other 0 10,000 10,000 10,000 0 0 0 0 555100 Training 66 3,000 3,000 3,000 0 0 0 0 555206 Travel - Tolls 0 50 50 50 0 0 0 0 555421 Perpetual Care 42,586 50,000 50,000 50,000 0 0 0 0 559030 Clean Community 0 0 0 0 0 0 0 0 610101 Computer Service 17,835 17,041 17,041 17,041 0 0 0 0 Charges 610102 Telecommunications 2,807 3,043 3,043 2,806 0 0 0 0 Charges 620101 Garage Equip Rental 405,606 0 0 0 0 0 0 0 Charges

GovMax V5 18-57 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0706 Parks, Recreation and Leisure Services - Parks 100-35-600-6002-000000-000 Parks 620105 Fuel Charges 54,445 43,255 43,255 43,255 0 0 0 0 630101 Risk Management 126,013 0 0 0 0 0 0 0 Charges 100-35-600-6002-000000-000 Parks 2,111,680 1,254,864 1,254,864 1,260,727 0 0 0 0 0706 Parks, Recreation and Leisure 2,111,680 1,254,864 1,254,864 1,260,727 0 0 0 0

0707 Parks, Recreation and Leisure Services - Recreation 100-35-600-6001-000000-000 Recreation 501100 Sal-Part-time 0 17,746 17,746 17,746 0 0 0 0 511100 Bene-FICA 0 1,100 1,100 1,100 0 0 0 0 521905 Contractual-Other 140,831 163,877 163,877 163,877 0 0 0 0 521910 Contractual-Rental 2,293 0 0 0 0 0 0 0 Uniforms 523999 Rentals-Other 11,674 24,521 24,521 28,500 0 0 0 0 524999 Repairs-Other 1,479 2,863 2,863 7,563 0 0 0 0 531404 Supp-Recreational 57,359 138,014 138,014 129,814 0 0 0 0 531907 Supp-Food and 244 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 12,226 17,650 17,650 17,650 0 0 0 0 531920 Supp-Wearing Apparel 11,368 5,000 5,000 5,000 0 0 0 0 531999 Supp-Other 16,776 7,082 7,082 7,082 0 0 0 0 542020 Tele-Telephone Cellular 0 500 500 500 0 0 0 0 552060 Senior Activities 11,969 15,000 15,000 15,000 0 0 0 0 554010 Advertising 1,382 1,921 1,921 1,921 0 0 0 0 555100 Training 5,643 6,000 6,000 6,000 0 0 0 0 555205 Travel-Mileage 3,348 7,000 7,000 7,000 0 0 0 0 555210 Travel 1,093 0 0 0 0 0 0 0 557205 Youth Programs 20,437 52,180 52,180 52,180 0 0 0 0 620101 Garage Equip Rental 0 332,498 332,498 267,661 0 0 0 0 Charges 620105 Fuel Charges 738 3,360 3,360 3,360 0 0 0 0 100-35-600-6001-000000-000 298,859 796,312 796,312 731,954 0 0 0 0 0707 Parks, Recreation and Leisure 298,859 796,312 796,312 731,954 0 0 0 0

0709 Parks, Recreation and Leisure Service-Before & After Program 100-35-600-6003-000000-000 Before and After Program 501100 Sal-Part-time 421,662 449,968 449,968 449,968 0 0 0 0 511100 Bene-FICA 32,258 34,298 34,298 34,298 0 0 0 0 521905 Contractual-Other 60,928 36,000 36,000 37,300 0 0 0 0 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 531999 Supp-Other 17,103 29,606 29,606 29,606 0 0 0 0 555210 Travel 348 3,000 3,000 3,000 0 0 0 0 100-35-600-6003-000000-000 Before 532,300 552,872 552,872 554,172 0 0 0 0 0709 Parks, Recreation and Leisure 532,300 552,872 552,872 554,172 0 0 0 0

0801 Permits and Inspections 100-40-700-7000-000000-000 Permits and Inspections 501000 Sal-Full-time 1,097,641 1,143,385 1,143,385 1,239,869 0 0 0 0 501200 Accrued Payroll -17,861 0 0 0 0 0 0 0 510000 Sal-Overtime 162 0 0 0 0 0 0 0 511100 Bene-FICA 79,463 87,469 87,469 94,853 0 0 0 0 511115 Bene-Health Insurance 154,639 151,245 151,245 169,348 0 0 0 0 511120 Bene-Dental Insurance 710 742 742 1,008 0 0 0 0

GovMax V5 18-58 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0801 Permits and Inspections 100-40-700-7000-000000-000 Permits and Inspections 511125 Bene-VRS Life 13,060 14,981 14,981 16,243 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,178 1,836 1,836 2,932 0 0 0 0 511140 Bene-Retirement VRS 104,445 116,128 116,128 133,162 0 0 0 0 511145 Bene-Retirement PSRS 32,968 32,968 32,968 35,527 0 0 0 0 521028 Contractual - Merchant 3,010 0 0 0 0 0 0 0 CC Fees 521211 Contractual-Weed 345,932 315,000 315,000 350,000 0 0 0 0 Debris & Demo 521301 Contractual-Court 0 2,500 2,500 2,000 0 0 0 0 Reporter Fee 521704 Contractual-Graffiti 0 4,000 4,000 4,000 0 0 0 0 Program 521905 Contractual-Other 11,846 7,000 7,000 12,000 0 0 0 0 531914 Supp-Office and Printing 7,580 38,363 38,363 38,363 0 0 0 0 531999 Supp-Other 3,805 10,200 10,200 16,000 0 0 0 0 535100 Books and Publications 2,512 6,440 6,440 8,850 0 0 0 0 536110 Dues-Memberships 3,294 2,616 2,616 3,700 0 0 0 0 542020 Tele-Telephone Cellular 13,511 7,000 7,000 7,000 0 0 0 0 554020 Advertising-Demolition 2,971 3,600 3,600 3,600 0 0 0 0 554030 Advertising-PC/BZA 0 6,120 6,120 6,120 0 0 0 0 555100 Training 4,238 7,840 7,840 7,840 0 0 0 0 555205 Travel-Mileage 0 1,900 1,900 1,900 0 0 0 0 555206 Travel - Tolls 37 100 100 100 0 0 0 0 555210 Travel 1,239 4,056 4,056 5,130 0 0 0 0 610101 Computer Service 161,652 348,519 348,519 348,519 0 0 0 0 Charges 610102 Telecommunications 14,117 18,651 18,651 14,116 0 0 0 0 Charges 620101 Garage Equip Rental 115,974 115,974 115,974 93,939 0 0 0 0 Charges 620105 Fuel Charges 10,455 14,595 14,595 14,595 0 0 0 0 630101 Risk Management 96,304 46,274 46,274 43,683 0 0 0 0 Charges 100-40-700-7000-000000-000 Permits 2,264,883 2,509,502 2,509,502 2,674,397 0 0 0 0 0801 Permits and Inspections 2,264,883 2,509,502 2,509,502 2,674,397 0 0 0 0

0802 Economic Development 100-40-701-7010-000000-000 Economic Development 501000 Sal-Full-time 311,688 344,443 344,443 402,992 0 0 0 0 501200 Accrued Payroll -10,259 0 0 0 0 0 0 0 511100 Bene-FICA 22,981 26,134 26,134 30,830 0 0 0 0 511115 Bene-Health Insurance 22,418 25,832 25,832 43,933 0 0 0 0 511120 Bene-Dental Insurance 116 127 127 216 0 0 0 0 511125 Bene-VRS Life 3,889 4,513 4,513 5,281 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 0 0 1,443 0 0 0 0 511140 Bene-Retirement VRS 30,546 35,443 35,443 43,281 0 0 0 0 511145 Bene-Retirement PSRS 769 769 769 833 0 0 0 0 521905 Contractual-Other 34,361 90,000 90,000 50,000 0 0 0 0 522110 Maint-Equipment 0 500 500 500 0 0 0 0 523180 Rentals-Copier 3,717 5,000 5,000 10,000 0 0 0 0 531914 Supp-Office and Printing 3,422 5,700 5,700 5,700 0 0 0 0 531999 Supp-Other 568 1,500 1,500 1,500 0 0 0 0 535100 Books and Publications 646 500 500 500 0 0 0 0 536110 Dues-Memberships 2,970 5,500 5,500 5,500 0 0 0 0 542020 Tele-Telephone Cellular 3,063 3,500 3,500 3,500 0 0 0 0 555100 Training 1,793 3,000 3,000 8,000 0 0 0 0 555205 Travel-Mileage 212 1,300 1,300 1,300 0 0 0 0

GovMax V5 18-59 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0802 Economic Development 100-40-701-7010-000000-000 Economic Development 555206 Travel - Tolls 44 0 0 0 0 0 0 0 555210 Travel 12,160 25,000 25,000 50,000 0 0 0 0 556105 Civ Orgs-HR Economic 91,204 92,000 92,000 92,000 0 0 0 0 Dev Allnc 559020 Business Development 28,623 45,000 45,000 50,000 0 0 0 0 610101 Computer Service 37,635 36,582 36,582 36,582 0 0 0 0 Charges 610102 Telecommunications 1,636 2,201 2,201 1,635 0 0 0 0 Charges 620101 Garage Equip Rental 6,000 6,000 6,000 6,000 0 0 0 0 Charges 620102 Motor Pool Charges 83 200 200 200 0 0 0 0 620105 Fuel Charges 482 750 750 750 0 0 0 0 630101 Risk Management 7,845 5,714 5,714 4,710 0 0 0 0 Charges 100-40-701-7010-000000-000 618,609 767,208 767,208 857,186 0 0 0 0 0802 Economic Development 618,609 767,208 767,208 857,186 0 0 0 0

0804 Planning 100-40-702-7020-000000-000 Planning 501000 Sal-Full-time 883,879 822,811 822,811 882,541 0 0 0 0 501200 Accrued Payroll -25,927 0 0 0 0 0 0 0 511100 Bene-FICA 65,516 62,947 62,947 67,512 0 0 0 0 511115 Bene-Health Insurance 64,844 59,015 59,015 76,257 0 0 0 0 511120 Bene-Dental Insurance 319 312 312 408 0 0 0 0 511125 Bene-VRS Life 10,887 10,781 10,781 11,560 0 0 0 0 Insurance 511140 Bene-Retirement VRS 85,516 84,667 84,667 94,783 0 0 0 0 511145 Bene-Retirement PSRS 6,734 6,734 6,734 7,079 0 0 0 0 521007 Contractual-Comprensiv 189,572 200,000 200,000 200,000 0 0 0 0 e Plan 521301 Contractual-Court 12,037 23,000 23,000 23,000 0 0 0 0 Reporter Fee 521905 Contractual-Other 101,414 268,000 268,000 268,000 0 0 0 0 521913 Contractual-Technical 54,978 75,000 75,000 75,000 0 0 0 0 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 28,962 42,500 42,500 42,500 0 0 0 0 531999 Supp-Other 900 5,500 5,500 5,500 0 0 0 0 535100 Books and Publications 211 2,000 2,000 2,000 0 0 0 0 536110 Dues-Memberships 4,163 6,000 6,000 6,000 0 0 0 0 542020 Tele-Telephone Cellular 1,062 2,000 2,000 2,000 0 0 0 0 554010 Advertising 4,450 13,400 13,400 13,400 0 0 0 0 555100 Training 6,225 26,000 26,000 26,000 0 0 0 0 555205 Travel-Mileage 122 1,000 1,000 1,000 0 0 0 0 555206 Travel - Tolls 25 100 100 100 0 0 0 0 555210 Travel 967 15,500 15,500 15,500 0 0 0 0 555399 Mtgs-Other 3,544 10,000 10,000 10,000 0 0 0 0 610101 Computer Service 99,658 127,548 127,548 127,548 0 0 0 0 Charges 610102 Telecommunications 4,085 5,391 5,391 4,084 0 0 0 0 Charges 620101 Garage Equip Rental 7,396 7,396 7,396 7,396 0 0 0 0 Charges 620102 Motor Pool Charges 155 0 0 0 0 0 0 0 620105 Fuel Charges 273 563 563 563 0 0 0 0 630101 Risk Management 11,320 12,057 12,057 9,466 0 0 0 0 Charges 100-40-702-7020-000000-000 Planning 1,623,287 1,890,222 1,890,222 1,979,197 0 0 0 0 0804 Planning 1,623,287 1,890,222 1,890,222 1,979,197 0 0 0 0

GovMax V5 18-60 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 100 General Fund 0809 Neighborhood Advancement 100-40-705-7050-000000-000 Neighborhood Advancement 501000 Sal-Full-time 0 0 0 0 0 0 0 0 501200 Accrued Payroll 0 0 0 0 0 0 0 0 511100 Bene-FICA 0 0 0 0 0 0 0 0 511115 Bene-Health Insurance 6,154 0 0 0 0 0 0 0 511120 Bene-Dental Insurance 0 0 0 0 0 0 0 0 511125 Bene-VRS Life 0 0 0 0 0 0 0 0 Insurance 511140 Bene-Retirement VRS 0 0 0 0 0 0 0 0 521211 Contractual-Weed 0 0 0 0 0 0 0 0 Debris & Demo 521301 Contractual-Court 0 0 0 0 0 0 0 0 Reporter Fee 531914 Supp-Office and Printing 0 0 0 0 0 0 0 0 531999 Supp-Other 0 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 536110 Dues-Memberships 0 0 0 0 0 0 0 0 542020 Tele-Telephone Cellular 0 0 0 0 0 0 0 0 554020 Advertising-Demolition 0 0 0 0 0 0 0 0 554030 Advertising-PC/BZA 0 0 0 0 0 0 0 0 555100 Training 0 0 0 0 0 0 0 0 555205 Travel-Mileage 0 0 0 0 0 0 0 0 555206 Travel - Tolls 0 0 0 0 0 0 0 0 610101 Computer Service 0 0 0 0 0 0 0 0 Charges 610102 Telecommunications 0 0 0 0 0 0 0 0 Charges 620101 Garage Equip Rental 0 0 0 0 0 0 0 0 Charges 620105 Fuel Charges 0 0 0 0 0 0 0 0 630101 Risk Management 0 0 0 0 0 0 0 0 Charges 100-40-705-7050-000000-000 6,154 0 0 0 0 0 0 0 0809 Neighborhood Advancement 6,154 0 0 0 0 0 0 0

100 General Fund 230,849,619 239,068,378 239,068,378 241,726,136 0 0 0 0

200 Debt Service Fund 0207 Debt Service Fund 200-12-214-1140-000000-000 Debt Service Fund - Debt Service 710100 DS-Bond Principal 13,038,332 13,075,000 13,075,000 12,765,000 0 0 0 0 710110 DS-VPSA Principal 1,990,821 2,002,296 2,002,296 2,013,181 0 0 0 0 710120 DS-BHS Bldg Principal 0 0 0 1,285,000 0 0 0 0 710140 DS-Literary Loan 250,000 250,000 250,000 0 0 0 0 0 Principal 710160 DS-QZAB Principal 0 20,000 20,000 355,000 0 0 0 0 710170 DS-Human Svcs Bldg 912,366 992,425 992,425 1,079,508 0 0 0 0 Principal 710180 DS - POB Principal 5,230,000 5,305,000 5,305,000 5,390,000 0 0 0 0 720100 DS-Bond Interest 8,098,989 8,563,334 8,563,334 9,755,348 0 0 0 0 720110 DS-VPSA Interest 204,929 181,954 181,954 159,569 0 0 0 0 720120 DS-BHS Bldg Interest 1,695,277 1,695,277 1,695,277 1,695,277 0 0 0 0 720140 DS-Literary Loan 10,000 5,000 5,000 0 0 0 0 0 Interest 720160 DS-Human Svcs Bldg 590,667 465,348 465,348 329,031 0 0 0 0 Interest 720180 DS - POB Interest 5,720,668 5,646,507 5,646,507 5,560,672 0 0 0 0 770100 DS-Cost of Issuance 96,125 300,000 300,000 300,000 0 0 0 0 770101 Fiscal Charges 9,070 50,000 50,000 50,000 0 0 0 0

GovMax V5 18-61 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 200 Debt Service Fund 0207 Debt Service Fund 200-12-214-1140-000000-000 Debt Service Fund - Debt Service 790100 DS-Pymt to Escrow 0 0 0 0 0 0 0 0 Agent 200-12-214-1140-000000-000 Debt 37,847,245 38,552,141 38,552,141 40,737,586 0 0 0 0 200-12-214-4045-000000-000 Debt Service Fund - Waste Management 710130 DS-Lease Purchase 0 0 0 0 0 0 0 0 Principal 720130 DS-Lease Purchase 0 0 0 0 0 0 0 0 Interest 200-12-214-4045-000000-000 Debt 0 0 0 0 0 0 0 0 200-12-214-4046-000000-000 Debt Service Fund - City Garage 710130 DS-Lease Purchase 0 497,223 497,223 0 0 0 0 0 Principal 720130 DS-Lease Purchase 0 7,950 7,950 0 0 0 0 0 Interest 200-12-214-4046-000000-000 Debt 0 505,173 505,173 0 0 0 0 0 200-12-214-8030-000000-000 Debt Service Fund - Bide A Wee Golf Course 710100 DS-Bond Principal 0 0 0 0 0 0 0 0 720100 DS-Bond Interest -5,656 0 0 0 0 0 0 0 200-12-214-8030-000000-000 Debt -5,656 0 0 0 0 0 0 0 0207 Debt Service Fund 37,841,589 39,057,314 39,057,314 40,737,586 0 0 0 0

200 Debt Service Fund 37,841,589 39,057,314 39,057,314 40,737,586 0 0 0 0

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5010-000000-000 Administration 501000 Sal-Full-time 760,070 929,896 929,896 859,846 0 0 0 0 510099 Sal-Allow for Salary 0 -46,319 -46,319 -46,319 0 0 0 0 Savings 511100 Bene-FICA 53,038 68,949 68,949 63,589 0 0 0 0 511115 Bene-Health Insurance 122,249 141,765 141,765 135,916 0 0 0 0 511120 Bene-Dental Insurance 418 449 449 648 0 0 0 0 511125 Bene-VRS Life 9,200 11,808 11,808 10,888 0 0 0 0 Insurance 511132 Bene-VLDP Disability 813 1,886 1,886 2,187 0 0 0 0 511140 Bene-Retirement VRS 72,264 92,084 92,084 89,274 0 0 0 0 511145 Bene-Retirement PSRS 86,498 86,498 86,498 93,295 0 0 0 0 511166 Bene-Allowance for 0 -6,557 -6,557 -6,557 0 0 0 0 Vacancy Sav 511185 Bene - HRA 0 3,268 3,268 3,268 0 0 0 0 521002 Contractual-Auditing 6,944 7,025 7,025 7,025 0 0 0 0 521905 Contractual-Other 80,556 90,000 90,000 90,000 0 0 0 0 522115 Maint-Office Equipment 17,229 25,000 25,000 22,000 0 0 0 0 523115 Rentals-Computer 0 12,000 12,000 5,000 0 0 0 0 Software 523145 Rentals-Land and 4,396 0 0 0 0 0 0 0 Buildings 524100 Repairs-Buildings and 0 10,000 10,000 10,000 0 0 0 0 Grounds 524110 Repairs-Office 0 1,000 1,000 1,000 0 0 0 0 Equipment 531001 Supp-Postage 7,807 12,000 12,000 10,000 0 0 0 0 531701 Supp-Custodial 48 2,000 2,000 500 0 0 0 0 531906 Supp-Educational 0 500 500 500 0 0 0 0 531907 Supp-Food and 1,329 1,500 1,500 1,600 0 0 0 0 Provisions 531914 Supp-Office and Printing 4,555 7,000 7,000 7,000 0 0 0 0 531999 Supp-Other 2,462 5,000 5,000 5,000 0 0 0 0 535100 Books and Publications 187 1,000 1,000 1,000 0 0 0 0

GovMax V5 18-62 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5010-000000-000 Administration 536110 Dues-Memberships 1,100 5,000 5,000 3,000 0 0 0 0 541999 Util-Other 660 20,000 20,000 15,000 0 0 0 0 542010 Tele-Telephone 34,192 40,000 40,000 40,000 0 0 0 0 542020 Tele-Telephone Cellular 6,811 2,500 2,500 4,000 0 0 0 0 553000 Indirect Cost Allocation 78,718 78,032 78,032 80,509 0 0 0 0 554010 Advertising 0 500 500 500 0 0 0 0 555205 Travel-Mileage 1,111 2,500 2,500 2,500 0 0 0 0 555206 Travel - Tolls 2,995 3,000 3,000 4,500 0 0 0 0 555210 Travel 10,214 7,500 7,500 10,000 0 0 0 0 559900 Contingency-Other 0 0 0 89,762 0 0 0 0 Operating 610101 Computer Service 232,921 291,214 291,214 291,214 0 0 0 0 Charges 610102 Telecommunications 17,710 45,243 45,243 17,709 0 0 0 0 Charges 630101 Risk Management 158,723 162,208 162,208 151,589 0 0 0 0 Charges 990100 Trans to General Fund 162,363 354,315 354,315 354,315 0 0 0 0 990200 Transfer to Debt Service 522,061 167,746 167,746 169,945 0 0 0 0 Fund 400-30-501-5010-000000-000 2,459,640 2,637,510 2,637,510 2,601,203 0 0 0 0 400-30-501-5011-000000-000 Mental Health 501000 Sal-Full-time 1,442,893 1,948,837 1,948,837 2,346,985 0 0 0 0 501100 Sal-Part-time 0 52,000 52,000 52,000 0 0 0 0 510099 Sal-Allow for Salary 0 -87,319 -87,319 -87,319 0 0 0 0 Savings 511100 Bene-FICA 106,076 149,080 149,080 169,851 0 0 0 0 511115 Bene-Health Insurance 159,479 233,304 233,304 302,401 0 0 0 0 511120 Bene-Dental Insurance 639 626 626 1,392 0 0 0 0 511125 Bene-VRS Life 17,639 25,531 25,531 29,083 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,725 5,356 5,356 6,186 0 0 0 0 511140 Bene-Retirement VRS 142,237 198,435 198,435 238,470 0 0 0 0 511166 Bene-Allowance for 0 -7,727 -7,727 -7,727 0 0 0 0 Vacancy Sav 521202 Contractual-Disposal 1,516 2,000 2,000 2,000 0 0 0 0 Fees 521603 Contractual-Medical 307,033 450,000 450,000 400,000 0 0 0 0 Expenses 521905 Contractual-Other 958,167 700,000 700,000 700,000 0 0 0 0 522115 Maint-Office Equipment 11,010 11,000 11,000 12,000 0 0 0 0 522130 Maint-Security System 4,126 5,000 5,000 5,000 0 0 0 0 523115 Rentals-Computer 0 3,000 3,000 3,000 0 0 0 0 Software 523145 Rentals-Land and 7,693 0 0 0 0 0 0 0 Buildings 524100 Repairs-Buildings and 453 2,000 2,000 2,000 0 0 0 0 Grounds 524110 Repairs-Office 0 1,000 1,000 1,000 0 0 0 0 Equipment 531602 Supp-Medical 3,175 3,500 3,500 3,500 0 0 0 0 531701 Supp-Custodial 3,924 3,000 3,000 4,000 0 0 0 0 531906 Supp-Educational 0 2,500 2,500 2,000 0 0 0 0 531907 Supp-Food and 55,174 62,000 62,000 62,000 0 0 0 0 Provisions 531914 Supp-Office and Printing 5,526 8,000 8,000 8,000 0 0 0 0 531999 Supp-Other 8,512 10,000 10,000 10,000 0 0 0 0 535100 Books and Publications 78 4,000 4,000 3,000 0 0 0 0 536110 Dues-Memberships 3,414 6,000 6,000 5,000 0 0 0 0 541999 Util-Other 34,881 38,000 38,000 38,000 0 0 0 0 542010 Tele-Telephone 2,401 3,000 3,000 3,000 0 0 0 0 542020 Tele-Telephone Cellular 9,992 7,500 7,500 10,000 0 0 0 0

GovMax V5 18-63 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5011-000000-000 Mental Health 553000 Indirect Cost Allocation 125,232 124,143 124,143 128,082 0 0 0 0 554010 Advertising 143 1,000 1,000 1,000 0 0 0 0 555205 Travel-Mileage 626 1,000 1,000 1,000 0 0 0 0 555210 Travel 1,068 3,000 3,000 3,000 0 0 0 0 559035 MH-Pharmacy Services 101,389 134,504 134,504 134,504 0 0 0 0 620101 Garage Equip Rental 12,107 11,648 11,648 11,648 0 0 0 0 Charges 620103 Garage Contractual 2,407 2,407 2,407 2,407 0 0 0 0 Charges 620105 Fuel Charges 11,670 15,487 15,487 15,487 0 0 0 0 850105 Cap-Motor Vehicles 63,998 75,000 75,000 75,000 0 0 0 0 990425 Trans to Grants Fund 0 17,350 17,350 17,350 0 0 0 0 400-30-501-5011-000000-000 Mental 3,606,402 4,225,162 4,225,162 4,714,300 0 0 0 0 400-30-501-5012-000000-000 Mental Retardation 501000 Sal-Full-time 786,210 999,410 999,410 1,057,690 0 0 0 0 501100 Sal-Part-time 65,995 93,600 93,600 93,600 0 0 0 0 510099 Sal-Allow for Salary 0 -50,880 -50,880 -50,880 0 0 0 0 Savings 511100 Bene-FICA 61,840 76,448 76,448 80,909 0 0 0 0 511115 Bene-Health Insurance 108,265 146,006 146,006 164,610 0 0 0 0 511120 Bene-Dental Insurance 498 499 499 792 0 0 0 0 511125 Bene-VRS Life 9,794 13,087 13,087 13,857 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,805 3,242 3,242 3,284 0 0 0 0 511140 Bene-Retirement VRS 76,859 100,808 100,808 113,595 0 0 0 0 511166 Bene-Allowance for 0 -4,451 -4,451 -4,451 0 0 0 0 Vacancy Sav 521202 Contractual-Disposal 1,215 1,500 1,500 1,500 0 0 0 0 Fees 521905 Contractual-Other 96,184 100,000 100,000 100,000 0 0 0 0 522115 Maint-Office Equipment 5,440 10,000 10,000 8,000 0 0 0 0 523115 Rentals-Computer 0 2,500 2,500 2,500 0 0 0 0 Software 523145 Rentals-Land and 158,976 190,000 190,000 190,000 0 0 0 0 Buildings 524100 Repairs-Buildings and 0 500 500 500 0 0 0 0 Grounds 524110 Repairs-Office 0 500 500 500 0 0 0 0 Equipment 531602 Supp-Medical 1,521 3,000 3,000 3,000 0 0 0 0 531701 Supp-Custodial 1,548 2,000 2,000 2,000 0 0 0 0 531906 Supp-Educational 70 2,500 2,500 2,500 0 0 0 0 531907 Supp-Food and 2,650 3,000 3,000 3,000 0 0 0 0 Provisions 531914 Supp-Office and Printing 5,269 7,000 7,000 7,000 0 0 0 0 531999 Supp-Other 1,659 7,500 7,500 7,500 0 0 0 0 535100 Books and Publications 0 1,500 1,500 1,500 0 0 0 0 536110 Dues-Memberships 2,833 5,000 5,000 5,000 0 0 0 0 541999 Util-Other 22,330 25,000 25,000 25,000 0 0 0 0 542010 Tele-Telephone 4,760 3,500 3,500 5,000 0 0 0 0 542020 Tele-Telephone Cellular 2,948 3,000 3,000 3,500 0 0 0 0 553000 Indirect Cost Allocation 71,562 70,939 70,939 73,190 0 0 0 0 554010 Advertising 0 2,000 2,000 2,000 0 0 0 0 555205 Travel-Mileage 185 1,000 1,000 1,000 0 0 0 0 555210 Travel 1,743 2,500 2,500 2,500 0 0 0 0 620101 Garage Equip Rental 9,541 23,969 23,969 23,969 0 0 0 0 Charges 620103 Garage Contractual 2,407 2,407 2,407 2,407 0 0 0 0 Charges 620105 Fuel Charges 6,323 25,027 25,027 25,027 0 0 0 0 850105 Cap-Motor Vehicles 28,008 50,000 50,000 50,000 0 0 0 0

GovMax V5 18-64 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund

400-30-501-5012-000000-000 Mental 1,538,439 1,923,611 1,923,611 2,021,099 0 0 0 0 400-30-501-5013-000000-000 Substance Abuse 501000 Sal-Full-time 505,589 764,481 764,481 652,256 0 0 0 0 501100 Sal-Part-time 0 112,579 112,579 112,579 0 0 0 0 510099 Sal-Allow for Salary 0 -41,741 -41,741 -41,741 0 0 0 0 Savings 511100 Bene-FICA 36,316 58,480 58,480 49,896 0 0 0 0 511115 Bene-Health Insurance 81,730 113,981 113,981 115,996 0 0 0 0 511120 Bene-Dental Insurance 297 284 284 528 0 0 0 0 511125 Bene-VRS Life 6,444 10,013 10,013 8,543 0 0 0 0 Insurance 511132 Bene-VLDP Disability 797 2,504 2,504 1,780 0 0 0 0 511140 Bene-Retirement VRS 51,308 77,871 77,871 70,050 0 0 0 0 511166 Bene-Allowance for 0 -3,670 -3,670 -3,670 0 0 0 0 Vacancy Sav 521905 Contractual-Other 403,933 550,000 550,000 500,000 0 0 0 0 522115 Maint-Office Equipment 6,107 8,000 8,000 8,000 0 0 0 0 522130 Maint-Security System 0 2,000 2,000 2,000 0 0 0 0 523115 Rentals-Computer 5,000 5,000 5,000 5,000 0 0 0 0 Software 523145 Rentals-Land and 6,594 0 0 0 0 0 0 0 Buildings 524110 Repairs-Office 0 500 500 500 0 0 0 0 Equipment 531602 Supp-Medical 28,974 20,000 20,000 25,000 0 0 0 0 531701 Supp-Custodial 0 500 500 500 0 0 0 0 531906 Supp-Educational 0 2,000 2,000 2,000 0 0 0 0 531907 Supp-Food and 1,689 2,500 2,500 2,500 0 0 0 0 Provisions 531914 Supp-Office and Printing 2,711 7,000 7,000 5,000 0 0 0 0 531999 Supp-Other 2,055 5,000 5,000 5,000 0 0 0 0 535100 Books and Publications 7,046 1,500 1,500 5,000 0 0 0 0 536110 Dues-Memberships 2,433 5,000 5,000 5,000 0 0 0 0 542010 Tele-Telephone 0 1,000 1,000 1,000 0 0 0 0 542020 Tele-Telephone Cellular 1,630 2,000 2,000 2,000 0 0 0 0 553000 Indirect Cost Allocation 57,249 56,751 56,751 58,548 0 0 0 0 554010 Advertising 0 1,000 1,000 1,000 0 0 0 0 555205 Travel-Mileage 310 1,000 1,000 1,000 0 0 0 0 555210 Travel 767 3,000 3,000 3,000 0 0 0 0 620101 Garage Equip Rental 2,353 7,783 7,783 7,783 0 0 0 0 Charges 620103 Garage Contractual 2,407 0 0 0 0 0 0 0 Charges 620105 Fuel Charges 2,397 5,933 5,933 5,933 0 0 0 0 850105 Cap-Motor Vehicles 34,000 50,000 50,000 50,000 0 0 0 0 400-30-501-5013-000000-000 1,250,135 1,832,249 1,832,249 1,661,981 0 0 0 0 400-30-501-5014-000000-000 Prevention 501000 Sal-Full-time 210,339 220,521 220,521 239,470 0 0 0 0 510099 Sal-Allow for Salary 0 -13,532 -13,532 -13,532 0 0 0 0 Savings 511100 Bene-FICA 15,676 16,870 16,870 18,319 0 0 0 0 511115 Bene-Health Insurance 18,194 22,000 22,000 35,844 0 0 0 0 511120 Bene-Dental Insurance 111 88 88 192 0 0 0 0 511125 Bene-VRS Life 2,629 2,889 2,889 3,138 0 0 0 0 Insurance 511132 Bene-VLDP Disability 255 390 390 901 0 0 0 0 511140 Bene-Retirement VRS 20,378 22,493 22,493 25,720 0 0 0 0 511166 Bene-Allowance for 0 -1,197 -1,197 -1,197 0 0 0 0 Vacancy Sav 521905 Contractual-Other 10,111 45,000 45,000 45,000 0 0 0 0 522115 Maint-Office Equipment 0 100 100 100 0 0 0 0

GovMax V5 18-65 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5014-000000-000 Prevention 523145 Rentals-Land and 1,099 0 0 0 0 0 0 0 Buildings 531906 Supp-Educational 0 10,000 10,000 10,000 0 0 0 0 531907 Supp-Food and 216 2,000 2,000 2,000 0 0 0 0 Provisions 531914 Supp-Office and Printing 105 2,000 2,000 2,000 0 0 0 0 531999 Supp-Other 18,629 18,000 18,000 18,000 0 0 0 0 535100 Books and Publications 0 2,000 2,000 2,000 0 0 0 0 536110 Dues-Memberships 620 2,500 2,500 2,500 0 0 0 0 541999 Util-Other 0 1,000 1,000 1,000 0 0 0 0 542010 Tele-Telephone 961 0 0 0 0 0 0 0 542020 Tele-Telephone Cellular 0 700 700 700 0 0 0 0 553000 Indirect Cost Allocation 25,047 24,829 24,829 25,617 0 0 0 0 555205 Travel-Mileage 8,407 500 500 500 0 0 0 0 555210 Travel 37 2,500 2,500 2,500 0 0 0 0 620101 Garage Equip Rental 628 2,369 2,369 2,369 0 0 0 0 Charges 620103 Garage Contractual 2,407 0 0 0 0 0 0 0 Charges 620105 Fuel Charges 544 6,932 6,932 6,932 0 0 0 0 400-30-501-5014-000000-000 336,393 390,952 390,952 430,073 0 0 0 0 400-30-501-5015-000000-000 Part C 501000 Sal-Full-time 154,064 147,005 147,005 122,767 0 0 0 0 510000 Sal-Overtime 60 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -6,792 -6,792 -6,792 0 0 0 0 Savings 511100 Bene-FICA 10,954 11,246 11,246 9,391 0 0 0 0 511115 Bene-Health Insurance 23,045 23,522 23,522 17,922 0 0 0 0 511120 Bene-Dental Insurance 93 98 98 48 0 0 0 0 511125 Bene-VRS Life 1,926 1,926 1,926 1,607 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 0 0 188 0 0 0 0 511140 Bene-Retirement VRS 15,127 15,126 15,126 13,184 0 0 0 0 511166 Bene-Allowance for 0 -600 -600 -600 0 0 0 0 Vacancy Sav 521905 Contractual-Other 106,497 250,000 250,000 250,000 0 0 0 0 531999 Supp-Other 982 4,000 4,000 4,000 0 0 0 0 555205 Travel-Mileage 0 250 250 250 0 0 0 0 555210 Travel 0 1,000 1,000 1,000 0 0 0 0 400-30-501-5015-000000-000 Part C 312,747 446,781 446,781 412,965 0 0 0 0 0602 Behavioral Healthcare Services 9,503,756 11,456,265 11,456,265 11,841,621 0 0 0 0

400 Behavioral Healthcare Svc Fund 9,503,756 11,456,265 11,456,265 11,841,621 0 0 0 0

405 Public Law Library Fund 0703 Law Library Fund 405-35-602-6041-000000-000 Law Library 523999 Rentals-Other 0 3,454 3,454 2,447 0 0 0 0 531914 Supp-Office and Printing 582 6,109 6,109 6,109 0 0 0 0 535100 Books and Publications 20,166 19,504 19,504 19,504 0 0 0 0 553000 Indirect Cost Allocation 1,581 1,959 1,959 2,966 0 0 0 0 405-35-602-6041-000000-000 Law 22,329 31,026 31,026 31,026 0 0 0 0 0703 Law Library Fund 22,329 31,026 31,026 31,026 0 0 0 0

405 Public Law Library Fund 22,329 31,026 31,026 31,026 0 0 0 0

GovMax V5 18-66 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund 0603 Social Services Fund 410-30-502-5030-000000-000 Joint Administration 501000 Sal-Full-time 1,106,060 1,185,229 1,185,229 1,193,746 0 0 0 0 501100 Sal-Part-time 17,363 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -378,072 -378,072 -420,388 0 0 0 0 Savings 511100 Bene-FICA 81,728 90,670 90,670 91,320 0 0 0 0 511115 Bene-Health Insurance 163,396 175,361 175,361 165,628 0 0 0 0 511120 Bene-Dental Insurance 596 529 529 888 0 0 0 0 511125 Bene-VRS Life 13,778 15,529 15,529 15,638 0 0 0 0 Insurance 511132 Bene-VLDP Disability 2,583 3,172 3,172 3,658 0 0 0 0 511140 Bene-Retirement VRS 108,030 119,312 119,312 128,208 0 0 0 0 511145 Bene-Retirement PSRS 476,748 476,748 476,748 507,240 0 0 0 0 511166 Bene-Allowance for 0 -10,103 -10,103 -10,103 0 0 0 0 Vacancy Sav 511185 Bene - HRA 0 24,510 24,510 24,510 0 0 0 0 521002 Contractual-Auditing 12,498 13,000 13,000 13,000 0 0 0 0 521214 Contractual-Trash 9,568 9,600 9,600 9,600 0 0 0 0 Remov Other 521706 Contractual-Janitorial 116,064 116,065 116,065 119,547 0 0 0 0 521905 Contractual-Other 123,644 120,000 120,000 135,000 0 0 0 0 521912 Contractual-Software 650 1,950 1,950 1,950 0 0 0 0 Services 521914 Contractual-Temp Work 0 0 0 0 0 0 0 0 521918 Contractual-Security 240,000 246,000 246,000 185,000 0 0 0 0 522115 Maint-Office Equipment 2,544 2,100 2,100 2,100 0 0 0 0 522130 Maint-Security System 200 2,500 2,500 2,500 0 0 0 0 522999 Maint-Other 19,177 23,000 23,000 23,000 0 0 0 0 523145 Rentals-Land and 1,129,912 1,134,000 1,134,000 1,134,000 0 0 0 0 Buildings 524100 Repairs-Buildings and 43,396 35,740 35,740 45,873 0 0 0 0 Grounds 531001 Supp-Postage 37,997 60,000 60,000 40,000 0 0 0 0 531907 Supp-Food and 276 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 52,281 50,000 50,000 50,000 0 0 0 0 533010 Noncap-Equipment 25,781 3,000 3,000 5,000 0 0 0 0 533020 Noncap-Furniture 319 10,522 10,522 8,000 0 0 0 0 535100 Books and Publications 0 250 250 250 0 0 0 0 536110 Dues-Memberships 2,405 2,400 2,400 2,500 0 0 0 0 541010 Util-Electricity 230,642 235,104 235,104 235,104 0 0 0 0 541020 Util-Water and Sewer 13,538 22,097 22,097 17,686 0 0 0 0 541050 Util-Stormwater Fees 410,960 411,300 411,300 411,300 0 0 0 0 542010 Tele-Telephone 21,286 28,000 28,000 28,000 0 0 0 0 542020 Tele-Telephone Cellular 39,964 49,000 49,000 49,000 0 0 0 0 553000 Indirect Cost Allocation 307,319 307,319 307,319 411,882 0 0 0 0 554010 Advertising 1,000 0 0 0 0 0 0 0 555100 Training 1,317 7,664 7,664 8,000 0 0 0 0 555206 Travel - Tolls 2,373 1,700 1,700 2,000 0 0 0 0 555210 Travel 7,085 2,500 2,500 3,000 0 0 0 0 559011 Late Fees 0 0 0 0 0 0 0 0 610101 Computer Service 278,524 310,708 310,708 184,563 0 0 0 0 Charges 610102 Telecommunications 46,373 23,132 23,132 20,336 0 0 0 0 Charges 620101 Garage Equip Rental 1,665 2,140 2,140 2,140 0 0 0 0 Charges 620103 Garage Contractual 7,313 7,400 7,400 7,400 0 0 0 0 Charges 620105 Fuel Charges 642 1,213 1,213 1,213 0 0 0 0 630101 Risk Management 256,790 259,295 259,295 221,033 0 0 0 0 Charges

GovMax V5 18-67 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund 0603 Social Services Fund 410-30-502-5030-000000-000 Joint Administration 990200 Transfer to Debt Service 924,418 924,559 924,559 923,976 0 0 0 0 Fund 410-30-502-5030-000000-000 Joint 6,338,206 6,126,143 6,126,143 6,004,298 0 0 0 0 410-30-502-5031-000000-000 Employment Services 501000 Sal-Full-time 658,385 754,556 754,556 624,311 0 0 0 0 501100 Sal-Part-time 12,640 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -66,064 -66,064 -66,064 0 0 0 0 Savings 511100 Bene-FICA 49,193 63,101 63,101 53,129 0 0 0 0 511115 Bene-Health Insurance 82,724 108,332 108,332 103,008 0 0 0 0 511120 Bene-Dental Insurance 292 314 314 456 0 0 0 0 511125 Bene-VRS Life 8,264 10,804 10,804 9,097 0 0 0 0 Insurance 511132 Bene-VLDP Disability 311 1,307 1,307 971 0 0 0 0 511140 Bene-Retirement VRS 57,400 75,814 75,814 68,621 0 0 0 0 511166 Bene-Allowance for 0 -7,544 -7,544 -7,544 0 0 0 0 Vacancy Sav 531907 Supp-Food and 0 0 0 0 0 0 0 0 Provisions 535100 Books and Publications 180 0 0 0 0 0 0 0 536110 Dues-Memberships 0 0 0 0 0 0 0 0 555100 Training 231 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 558112 PA-VIEW Education & 79,695 128,306 128,306 149,167 0 0 0 0 Training 558116 PA-VIEW Emergency 4,008 0 0 0 0 0 0 0 Intervention 558126 PA-FSET Education and 17,925 17,000 17,000 17,000 0 0 0 0 Training 558127 PA-FSET Emergency 178 2,100 2,100 2,100 0 0 0 0 Intervention 558128 PA-FSET Transp Serv 10,159 11,000 11,000 11,000 0 0 0 0 Supp Serv 558129 PA-FSET Work Related 1,215 6,052 6,052 6,052 0 0 0 0 Spt Svcs 558158 PA-Transp 51,469 67,000 67,000 67,000 0 0 0 0 Svc-Supportive 558163 PA-Work 459 10,856 10,856 10,856 0 0 0 0 Related-Support. Serv. 558165 PA-VIEW Medical Spt 366 950 950 950 0 0 0 0 Svcs 558168 PA-EATP Support Svcs 34,334 42,911 42,911 40,500 0 0 0 0 558169 PA-Employment Advan 29,205 29,589 29,589 32,000 0 0 0 0 for TANF 558201 PA View Transitional 0 1,500 1,500 1,500 0 0 0 0 620101 Garage Equip Rental 1,645 6,911 6,911 6,911 0 0 0 0 Charges 620105 Fuel Charges 1,711 3,318 3,318 3,318 0 0 0 0 410-30-502-5031-000000-000 1,101,988 1,268,113 1,268,113 1,134,339 0 0 0 0 410-30-502-5032-000000-000 Virginia Fuel Assistance Prog 501000 Sal-Full-time 9,624 42,585 42,585 48,568 0 0 0 0 501100 Sal-Part-time 24,156 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -2,423 -2,423 -22,671 0 0 0 0 Savings 511100 Bene-FICA 2,539 3,258 3,258 3,716 0 0 0 0 511115 Bene-Health Insurance 2,214 11,000 11,000 11,948 0 0 0 0 511120 Bene-Dental Insurance 16 39 39 72 0 0 0 0 511125 Bene-VRS Life 134 558 558 636 0 0 0 0 Insurance 511132 Bene-VLDP Disability 61 255 255 291 0 0 0 0 511140 Bene-Retirement VRS 967 4,244 4,244 5,215 0 0 0 0 511166 Bene-Allowance for 0 -439 -439 -439 0 0 0 0 Vacancy Sav 410-30-502-5032-000000-000 Virginia 39,712 59,077 59,077 47,336 0 0 0 0

GovMax V5 18-68 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund 0603 Social Services Fund 410-30-502-5033-000000-000 Welfare Services Assistance 555210 Travel 121 0 0 0 0 0 0 0 558101 PA-ADC Foster Care 1,064,576 915,987 915,987 1,003,185 0 0 0 0 558107 PA-Temp Aid to Needy 0 1,000 1,000 1,000 0 0 0 0 Families 558108 PA-Aux. Grants-Disabled 275,797 1,000 1,000 276,000 0 0 0 0 558109 PA-Auxiliary Grants 189,938 297,060 297,060 205,291 0 0 0 0 Aged 558113 PA-Emerg. Shelter & 0 275,000 275,000 0 0 0 0 0 Utilities 558114 PA-Emergency 0 500 500 500 0 0 0 0 Assistance 558115 PA-Emergency Fuel 24,859 5,000 5,000 5,000 0 0 0 0 Payments 558118 PA-Family Preservation 49,783 49,528 49,528 53,142 0 0 0 0 Grant 558119 PA-Family Reunification 11,857 33,019 33,019 33,019 0 0 0 0 Funds 558130 PA-General Relief 53,930 53,808 53,808 74,861 0 0 0 0 558133 PA-Indep. Living 6,100 9,984 9,984 12,558 0 0 0 0 Initiatives 558135 PA-IVe Foster Care Day 72,534 35,000 35,000 35,000 0 0 0 0 Care 558138 PA-Local Only Client 41,082 25,000 25,000 25,300 0 0 0 0 Payments 558145 PA-POS-Adult Protect. 7,255 12,004 12,004 12,004 0 0 0 0 Serv 558147 PA-POS-Home Based 52,186 65,100 65,100 67,500 0 0 0 0 Compan 558148 PA-Prevention Foster 39,858 38,731 38,731 18,505 0 0 0 0 Care 558150 PA-Respite Care 1,000 2,100 2,100 1,875 0 0 0 0 558154 PA-Special Needs 332,909 412,309 412,309 295,554 0 0 0 0 Adoption 558155 PA-Subsidized 1,600,468 1,694,613 1,694,613 1,953,217 0 0 0 0 Adoptions 558171 PA-ILP Educ & Training 5,571 15,642 15,642 7,925 0 0 0 0 Voucher 558195 PA-Apprv Chld Wlfre 0 0 0 0 0 0 0 0 Train P.S. 558196 PA-IV-E Approv Fstr 0 0 0 0 0 0 0 0 Adopt. Par 558202 PA-Child Welfare 0 0 0 20,976 0 0 0 0 Substance Abuse 558203 PA-TANF UP Manual 0 0 0 1,000 0 0 0 0 Checks 558250 Fostering Futures 29,483 44,100 44,100 73,053 0 0 0 0 558251 International Home 4,500 0 0 0 0 0 0 0 Study 410-30-502-5033-000000-000 Welfare 3,863,806 3,986,485 3,986,485 4,176,465 0 0 0 0 410-30-502-5034-000000-000 Resource Development and Mgmt 501000 Sal-Full-time 37,212 232,051 232,051 44,469 0 0 0 0 510005 Allow-On-Call 789 0 0 1,080 0 0 0 0 510099 Sal-Allow for Salary 0 -12,987 -12,987 -55,081 0 0 0 0 Savings 511100 Bene-FICA 2,714 17,751 17,751 3,484 0 0 0 0 511115 Bene-Health Insurance 4,023 38,710 38,710 11,285 0 0 0 0 511120 Bene-Dental Insurance 28 0 0 48 0 0 0 0 511125 Bene-VRS Life 429 3,038 3,038 597 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 1,393 1,393 1,393 0 0 0 0 511140 Bene-Retirement VRS 3,341 23,877 23,877 4,892 0 0 0 0 511166 Bene-Allowance for 0 -2,327 -2,327 -2,327 0 0 0 0 Vacancy Sav 410-30-502-5034-000000-000 Resource 48,535 301,506 301,506 9,840 0 0 0 0 410-30-502-5035-000000-000 Day Care Administration 501000 Sal-Full-time 245,773 233,975 233,975 239,825 0 0 0 0

GovMax V5 18-69 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund 0603 Social Services Fund 410-30-502-5035-000000-000 Day Care Administration 510099 Sal-Allow for Salary 0 -11,334 -11,334 -11,334 0 0 0 0 Savings 511100 Bene-FICA 17,643 17,901 17,901 18,346 0 0 0 0 511115 Bene-Health Insurance 42,534 38,055 38,055 41,408 0 0 0 0 511120 Bene-Dental Insurance 107 108 108 168 0 0 0 0 511125 Bene-VRS Life 3,065 3,065 3,065 3,141 0 0 0 0 Insurance 511132 Bene-VLDP Disability 208 208 208 213 0 0 0 0 511140 Bene-Retirement VRS 24,076 23,862 23,862 25,757 0 0 0 0 511166 Bene-Allowance for 0 -2,064 -2,064 -2,064 0 0 0 0 Vacancy Sav 521905 Contractual-Other 17,188 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 410-30-502-5035-000000-000 Day Care 350,593 303,776 303,776 315,460 0 0 0 0 410-30-502-5036-000000-000 Eligibility Administration 501000 Sal-Full-time 2,603,994 3,267,036 3,267,036 3,014,335 0 0 0 0 501100 Sal-Part-time 3,772 0 0 0 0 0 0 0 510000 Sal-Overtime 37,335 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -373,948 -373,948 -373,948 0 0 0 0 Savings 511100 Bene-FICA 189,749 256,338 256,338 236,989 0 0 0 0 511115 Bene-Health Insurance 387,042 570,433 570,433 518,201 0 0 0 0 511120 Bene-Dental Insurance 1,754 1,527 1,527 2,904 0 0 0 0 511125 Bene-VRS Life 31,598 43,880 43,880 40,204 0 0 0 0 Insurance 511132 Bene-VLDP Disability 3,960 9,414 9,414 8,608 0 0 0 0 511140 Bene-Retirement VRS 248,478 338,028 338,028 328,573 0 0 0 0 511166 Bene-Allowance for 0 -32,392 -32,392 -32,392 0 0 0 0 Vacancy Sav 620101 Garage Equip Rental 511 197 197 197 0 0 0 0 Charges 620105 Fuel Charges 286 261 261 261 0 0 0 0 410-30-502-5036-000000-000 Eligibility 3,508,478 4,080,774 4,080,774 3,743,932 0 0 0 0 410-30-502-5037-000000-000 Services Administration 501000 Sal-Full-time 2,195,546 2,479,433 2,479,433 2,516,134 0 0 0 0 501100 Sal-Part-time 59,960 80,749 80,749 80,749 0 0 0 0 510000 Sal-Overtime 2,293 0 0 0 0 0 0 0 510005 Allow-On-Call 20,350 15,120 15,120 15,120 0 0 0 0 510099 Sal-Allow for Salary 0 -13,040 -13,040 -254,424 0 0 0 0 Savings 511100 Bene-FICA 165,613 201,193 201,193 204,004 0 0 0 0 511115 Bene-Health Insurance 226,391 323,268 323,268 368,908 0 0 0 0 511120 Bene-Dental Insurance 1,463 1,396 1,396 2,328 0 0 0 0 511125 Bene-VRS Life 26,593 34,443 34,443 34,929 0 0 0 0 Insurance 511132 Bene-VLDP Disability 4,212 7,409 7,409 8,097 0 0 0 0 511140 Bene-Retirement VRS 209,550 266,678 266,678 286,422 0 0 0 0 511166 Bene-Allowance for 0 -94,671 -94,671 -94,671 0 0 0 0 Vacancy Sav 521504 Contractual-C.A.R.E.S. 37,631 125,000 125,000 100,000 0 0 0 0 521905 Contractual-Other 0 2,000 2,000 2,000 0 0 0 0 531907 Supp-Food and 5 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 56 0 0 0 0 0 0 0 535100 Books and Publications 0 0 0 0 0 0 0 0 554010 Advertising 250 0 0 0 0 0 0 0 555210 Travel -5 0 0 0 0 0 0 0 620101 Garage Equip Rental 11,201 11,700 11,700 11,700 0 0 0 0 Charges 620105 Fuel Charges 6,495 14,654 14,654 14,654 0 0 0 0

GovMax V5 18-70 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 410 Social Services Fund 0603 Social Services Fund

410-30-502-5037-000000-000 Services 2,967,603 3,455,332 3,455,332 3,295,950 0 0 0 0 410-30-502-5041-000000-000 CSA Administration 501000 Sal-Full-time 41,921 121,724 121,724 129,124 0 0 0 0 510099 Sal-Allow for Salary 0 -6,651 -6,651 -6,651 0 0 0 0 Savings 511100 Bene-FICA 2,824 9,264 9,264 9,831 0 0 0 0 511115 Bene-Health Insurance 13,426 17,793 17,793 24,914 0 0 0 0 511120 Bene-Dental Insurance 16 10 10 72 0 0 0 0 511125 Bene-VRS Life 1,423 1,586 1,586 1,684 0 0 0 0 Insurance 511132 Bene-VLDP Disability 7 0 0 0 0 0 0 0 511140 Bene-Retirement VRS 11,045 12,462 12,462 13,802 0 0 0 0 511166 Bene-Allowance for 0 -1,142 -1,142 -1,142 0 0 0 0 Vacancy Sav 521905 Contractual-Other 9,840 8,648 8,648 8,648 0 0 0 0 531907 Supp-Food and 337 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 66 0 0 0 0 0 0 0 542010 Tele-Telephone 1,113 2,000 2,000 1,700 0 0 0 0 555100 Training -92 0 0 0 0 0 0 0 555210 Travel 0 0 0 0 0 0 0 0 610101 Computer Service 22,985 23,102 23,102 11,607 0 0 0 0 Charges 620101 Garage Equip Rental 0 167 167 167 0 0 0 0 Charges 620102 Motor Pool Charges 0 500 500 500 0 0 0 0 620105 Fuel Charges 708 380 380 380 0 0 0 0 410-30-502-5041-000000-000 CSA 105,618 189,843 189,843 194,636 0 0 0 0 0603 Social Services Fund 18,324,540 19,771,049 19,771,049 18,922,256 0 0 0 0

410 Social Services Fund 18,324,540 19,771,049 19,771,049 18,922,256 0 0 0 0

415 Children's Services Act Fund 0604 CSA Fund 415-30-502-5039-000000-000 CSA Services 558175 PA-1A Foster Care IVE 32,393 22,000 22,000 33,000 0 0 0 0 CongCare 558176 PA-1B Foster Care 120,494 25,000 25,000 40,000 0 0 0 0 CongCare 558177 PA-1C CongCare Par 23,710 30,000 30,000 30,000 0 0 0 0 Agr/NonCus 558179 PA-2A Ther Foster Care 1,149,800 805,191 805,191 1,000,000 0 0 0 0 IVE 558180 PA-2A1 Ther Foster 686,088 505,191 505,191 550,000 0 0 0 0 Care 558182 PA-2B Spec Foster Care 0 0 0 0 0 0 0 0 IVE 558183 PA-2B1 Spec Foster 0 0 0 0 0 0 0 0 Care 558185 PA-2D Fam Foster Care -35 0 0 0 0 0 0 0 Maint 558186 PA-2E FFC Other and IL 477,915 320,000 320,000 475,000 0 0 0 0 558187 PA-2F Comm Based 21,858 45,000 45,000 45,000 0 0 0 0 Svcs 558188 PA-2F1 Comm Svcs 11,662 0 0 0 0 0 0 0 Transition 558189 PA-2G Alt Day/SPED 213,650 175,000 175,000 205,937 0 0 0 0 Day 558199 PA-3 NonMand Comm 0 500 500 500 0 0 0 0 558200 1E-Ed Svcs CongCare 100,035 90,000 90,000 100,000 0 0 0 0 415-30-502-5039-000000-000 CSA 2,837,569 2,017,882 2,017,882 2,479,437 0 0 0 0 415-30-502-5040-000000-000 CSA Medicaid

GovMax V5 18-71 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 415 Children's Services Act Fund 0604 CSA Fund 415-30-502-5040-000000-000 CSA Medicaid 558164 PA-Medicaid 60,143 72,377 72,377 75,143 0 0 0 0 415-30-502-5040-000000-000 CSA 60,143 72,377 72,377 75,143 0 0 0 0 0604 CSA Fund 2,897,712 2,090,259 2,090,259 2,554,580 0 0 0 0

415 Children's Services Act Fund 2,897,712 2,090,259 2,090,259 2,554,580 0 0 0 0

420 Stormwater Management Fund 0502 Storm Water Management Fund 420-25-400-4002-000000-000 Stormwater Management 501000 Sal-Full-time 671,686 1,005,823 1,005,823 934,736 0 0 0 0 510000 Sal-Overtime 89,255 49,957 49,957 49,957 0 0 0 0 510005 Allow-On-Call 6,729 6,480 6,480 6,480 0 0 0 0 510099 Sal-Allow for Salary 0 -126,341 -126,341 -126,341 0 0 0 0 Savings 511100 Bene-FICA 54,979 66,784 66,784 66,307 0 0 0 0 511115 Bene-Health Insurance 131,598 174,381 174,381 175,291 0 0 0 0 511120 Bene-Dental Insurance 453 460 460 792 0 0 0 0 511125 Bene-VRS Life 8,396 18,801 18,801 18,716 0 0 0 0 Insurance 511132 Bene-VLDP Disability 873 1,835 1,835 2,598 0 0 0 0 511140 Bene-Retirement VRS 61,737 84,577 84,577 88,320 0 0 0 0 511145 Bene-Retirement PSRS 53,085 53,085 53,085 57,743 0 0 0 0 511166 Bene-Allowance for 0 -4,086 -4,086 -4,086 0 0 0 0 Vacancy Sav 511185 Bene - HRA 0 1,634 1,634 1,634 0 0 0 0 521002 Contractual-Auditing 1,389 1,405 1,405 1,405 0 0 0 0 521905 Contractual-Other 348,378 383,471 383,471 419,772 0 0 0 0 521910 Contractual-Rental 10,306 11,181 11,181 11,181 0 0 0 0 Uniforms 524999 Repairs-Other 906 5,000 5,000 5,000 0 0 0 0 531602 Supp-Medical 201 300 300 300 0 0 0 0 531907 Supp-Food and 437 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 3,248 5,000 5,000 5,000 0 0 0 0 531917 Supp-Uniforms 4,909 4,080 4,080 4,080 0 0 0 0 531999 Supp-Other 21,503 19,000 19,000 19,000 0 0 0 0 532120 Mat-Construction 15,663 35,000 35,000 35,000 0 0 0 0 533030 Noncap-Small Tools 11,278 2,500 2,500 2,500 0 0 0 0 541999 Util-Other 20,647 34,000 34,000 44,100 0 0 0 0 542010 Tele-Telephone 0 2,000 2,000 2,000 0 0 0 0 553000 Indirect Cost Allocation 50,900 64,616 64,616 41,133 0 0 0 0 555100 Training 3,775 6,000 6,000 12,000 0 0 0 0 555206 Travel - Tolls 169 0 0 0 0 0 0 0 610101 Computer Service 48,671 62,021 62,021 68,521 0 0 0 0 Charges 610102 Telecommunications 1,310 2,197 2,197 1,310 0 0 0 0 Charges 620101 Garage Equip Rental 142,916 148,372 148,372 148,372 0 0 0 0 Charges 620103 Garage Contractual 9,626 9,626 9,626 9,626 0 0 0 0 Charges 620105 Fuel Charges 47,616 50,483 50,483 50,483 0 0 0 0 630101 Risk Management 82,578 63,774 63,774 88,251 0 0 0 0 Charges 850101 Cap-Equipment-Other 450,996 451,000 451,000 451,000 0 0 0 0 990100 Trans to General Fund 416,695 416,695 416,695 416,695 0 0 0 0 990200 Transfer to Debt Service 101,194 102,948 102,948 105,183 0 0 0 0 Fund 990300 Trans to CIP Fund 4,303,275 6,100,375 6,100,375 6,100,375 0 0 0 0

GovMax V5 18-72 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 420 Stormwater Management Fund 0502 Storm Water Management Fund 420-25-400-4002-000000-000 Stormwater Management 990800 Trans to City Garage 41,978 42,000 42,000 42,000 0 0 0 0 Fund 420-25-400-4002-000000-000 7,219,355 9,356,434 9,356,434 9,356,434 0 0 0 0 0502 Storm Water Management Fund 7,219,355 9,356,434 9,356,434 9,356,434 0 0 0 0

420 Stormwater Management Fund 7,219,355 9,356,434 9,356,434 9,356,434 0 0 0 0

435 Willett Hall Fund 0806 Willett Hall 435-35-600-6004-000000-000 Willet Hall 501000 Sal-Full-time 60,512 87,380 87,380 88,852 0 0 0 0 501100 Sal-Part-time 50,547 48,000 48,000 48,000 0 0 0 0 510099 Sal-Allow for Salary 0 -3,893 -3,893 -3,893 0 0 0 0 Savings 511100 Bene-FICA 8,641 11,099 11,099 11,211 0 0 0 0 511115 Bene-Health Insurance 0 5,312 5,312 5,786 0 0 0 0 511120 Bene-Dental Insurance 20 39 39 72 0 0 0 0 511125 Bene-VRS Life 771 1,144 1,144 1,164 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 171 171 171 0 0 0 0 511140 Bene-Retirement VRS 6,060 8,992 8,992 9,543 0 0 0 0 511166 Bene-Allowance for 0 -636 -636 -636 0 0 0 0 Vacancy Sav 521028 Contractual - Merchant 1,562 0 0 0 0 0 0 0 CC Fees 521706 Contractual-Janitorial 126 2,500 2,500 2,500 0 0 0 0 521905 Contractual-Other 72,293 5,075 5,075 5,075 0 0 0 0 521911 Contractual-Settlement 2,865 90,000 90,000 84,117 0 0 0 0 Costs 524999 Repairs-Other 10,035 19,774 19,774 19,774 0 0 0 0 531402 Supp-Decorating 782 1,790 1,790 1,790 0 0 0 0 531701 Supp-Custodial 1,451 1,500 1,500 1,500 0 0 0 0 531907 Supp-Food and 2,514 0 0 0 0 0 0 0 Provisions 531914 Supp-Office and Printing 2,251 3,500 3,500 3,500 0 0 0 0 536100 Dues and Subscriptions 0 3,300 3,300 3,300 0 0 0 0 553000 Indirect Cost Allocation 50,558 53,310 53,310 57,520 0 0 0 0 555205 Travel-Mileage 0 630 630 630 0 0 0 0 555399 Mtgs-Other 0 315 315 315 0 0 0 0 559900 Contingency-Other 0 0 0 0 0 0 0 0 Operating 610101 Computer Service 6,206 5,823 5,823 5,572 0 0 0 0 Charges 610102 Telecommunications 1,294 2,031 2,031 1,293 0 0 0 0 Charges 435-35-600-6004-000000-000 Willet 278,488 347,156 347,156 347,156 0 0 0 0 0806 Willett Hall 278,488 347,156 347,156 347,156 0 0 0 0

435 Willett Hall Fund 278,488 347,156 347,156 347,156 0 0 0 0

500 Cemetery Fund 0512 Cemetery Perpetual Care Fund 500-35-600-6005-000000-000 Cemetery Perpetual Care 522999 Maint-Other 0 50,000 50,000 50,000 0 0 0 0 500-35-600-6005-000000-000 Cemetery 0 50,000 50,000 50,000 0 0 0 0 0512 Cemetery Perpetual Care Fund 0 50,000 50,000 50,000 0 0 0 0

GovMax V5 18-73 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 500 Cemetery Fund

500 Cemetery Fund 0 50,000 50,000 50,000 0 0 0 0

630 New Port Community Development Authority 0808 New Port Community Development Authority 630-82-903-9030-000000-000 New Port Community Development Authority 521905 Contractual-Other 0 0 0 0 0 0 0 0 521905 Contractual-Other 127,646 1,019,903 1,019,903 1,019,903 0 0 0 0 630-82-903-9030-000000-000 New Port 127,646 1,019,903 1,019,903 1,019,903 0 0 0 0 0808 New Port Community 127,646 1,019,903 1,019,903 1,019,903 0 0 0 0

630 New Port Community Development 127,646 1,019,903 1,019,903 1,019,903 0 0 0 0

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8000-000000-000 General Expense 501000 Sal-Full-time 349,176 497,819 497,819 504,816 0 0 0 0 501100 Sal-Part-time 29,542 0 0 0 0 0 0 0 510000 Sal-Overtime 386 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -30,122 -30,122 -30,122 0 0 0 0 Savings 511100 Bene-FICA 27,011 37,479 37,479 38,619 0 0 0 0 511115 Bene-Health Insurance 32,637 129,642 129,642 136,561 0 0 0 0 511120 Bene-Dental Insurance 191 195 195 288 0 0 0 0 511125 Bene-VRS Life 4,443 6,521 6,521 6,612 0 0 0 0 Insurance 511132 Bene-VLDP Disability 142 1,199 1,199 766 0 0 0 0 511140 Bene-Retirement VRS 40,256 51,049 51,049 54,216 0 0 0 0 511145 Bene-Retirement PSRS 166,767 166,767 166,767 170,840 0 0 0 0 511166 Bene-Allowance for 0 -5,079 -5,079 -5,079 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave -37,359 0 0 0 0 0 0 0 511175 Accrued Comp Time -2,382 0 0 0 0 0 0 0 511185 Bene - HRA 0 22,876 22,876 22,876 0 0 0 0 521002 Contractual-Auditing 26,385 27,500 27,500 27,500 0 0 0 0 521905 Contractual-Other 85,981 240,000 240,000 130,000 0 0 0 0 521921 Contractual-Water Purch 0 1,000,000 1,000,000 500,000 0 0 0 0 Norfol 531914 Supp-Office and Printing 3,937 7,500 7,500 5,000 0 0 0 0 536110 Dues-Memberships 10,317 10,500 10,500 10,500 0 0 0 0 542010 Tele-Telephone 2,195 2,500 2,500 2,500 0 0 0 0 542020 Tele-Telephone Cellular 0 0 0 1,300 0 0 0 0 555100 Training 1,845 2,500 2,500 5,000 0 0 0 0 555206 Travel - Tolls 1,043 0 0 0 0 0 0 0 555210 Travel 256 1,500 1,500 3,000 0 0 0 0 890999 Depreciation Expense 7,128,813 0 0 0 0 0 0 0 891010 Amortization-Bond -78,801 0 0 0 0 0 0 0 Disc/Prem 700-50-800-8000-000000-000 General 7,792,781 2,170,346 2,170,346 1,585,193 0 0 0 0 700-50-800-8001-000000-000 Garage 620101 Garage Equip Rental 229,513 288,000 288,000 288,000 0 0 0 0 Charges 620103 Garage Contractual 10,000 10,000 10,000 10,000 0 0 0 0 Charges 620105 Fuel Charges 95,587 160,421 160,421 160,421 0 0 0 0 700-50-800-8001-000000-000 Garage 335,100 458,421 458,421 458,421 0 0 0 0 700-50-800-8002-000000-000 Purification Operations 501000 Sal-Full-time 950,293 1,272,514 1,272,514 1,330,059 0 0 0 0

GovMax V5 18-74 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8002-000000-000 Purification Operations 501100 Sal-Part-time 55,705 30,548 30,548 30,548 0 0 0 0 510000 Sal-Overtime 59,680 0 0 50,000 0 0 0 0 510005 Allow-On-Call 5,608 6,000 6,000 4,920 0 0 0 0 510007 Allow-Shift Differential 44,738 57,610 57,610 57,610 0 0 0 0 510099 Sal-Allow for Salary 0 -218,633 -218,633 -218,633 0 0 0 0 Savings 511100 Bene-FICA 80,353 85,234 85,234 89,559 0 0 0 0 511115 Bene-Health Insurance 160,808 150,565 150,565 186,836 0 0 0 0 511120 Bene-Dental Insurance 488 537 537 840 0 0 0 0 511125 Bene-VRS Life 11,981 14,597 14,597 15,337 0 0 0 0 Insurance 511132 Bene-VLDP Disability 974 1,972 1,972 2,381 0 0 0 0 511140 Bene-Retirement VRS 88,501 107,919 107,919 119,612 0 0 0 0 511166 Bene-Allowance for 0 -4,899 -4,899 -4,899 0 0 0 0 Vacancy Sav 521202 Contractual-Disposal 5,957 5,000 5,000 5,000 0 0 0 0 Fees 521308 Contractual-Regulatory 60,286 60,000 60,000 60,000 0 0 0 0 Implem 521706 Contractual-Janitorial 11,318 13,000 13,000 13,000 0 0 0 0 521901 Contractual-Chemical 32,178 55,000 55,000 55,000 0 0 0 0 Analysis 521910 Contractual-Rental 0 0 0 0 0 0 0 0 Uniforms 521914 Contractual-Temp Work 45,426 42,000 42,000 42,000 0 0 0 0 521922 Contractual Lagoon 912,166 1,118,567 1,118,567 1,140,938 0 0 0 0 Maintenance 522110 Maint-Equipment 92,994 130,000 130,000 230,000 0 0 0 0 522140 Maint-Grass Cutting 37,953 106,795 106,795 95,000 0 0 0 0 524100 Repairs-Buildings and 29,550 35,000 35,000 35,000 0 0 0 0 Grounds 524110 Repairs-Office 320 1,000 1,000 1,000 0 0 0 0 Equipment 524999 Repairs-Other 28,526 45,000 45,000 45,000 0 0 0 0 531601 Supp-Laboratory 50,183 65,000 65,000 65,000 0 0 0 0 531701 Supp-Custodial 2,097 3,500 3,500 3,500 0 0 0 0 531904 Supp-Chemicals 2,603,542 2,805,000 2,805,000 2,908,400 0 0 0 0 531914 Supp-Office and Printing 5,495 5,500 5,500 7,000 0 0 0 0 531916 Supp-Protective Clothing 1,588 5,500 5,500 5,500 0 0 0 0 532160 Mat-Lubricants 3,790 5,000 5,000 5,000 0 0 0 0 533060 Noncap-Computers 4,396 5,000 5,000 5,000 0 0 0 0 533070 Noncap-Computer -681 0 0 0 0 0 0 0 Software 536110 Dues-Memberships 1,406 2,000 2,000 2,000 0 0 0 0 537100 Trees Shrubs and 7,015 6,500 6,500 6,500 0 0 0 0 Flowers 541010 Util-Electricity 606,008 675,000 675,000 675,000 0 0 0 0 541999 Util-Other 636 1,000 1,000 1,000 0 0 0 0 542000 Util-Wastewater 516 2,500 2,500 2,500 0 0 0 0 Treatment 542010 Tele-Telephone 3,768 4,000 4,000 4,000 0 0 0 0 542020 Tele-Telephone Cellular 14,725 14,000 14,000 3,500 0 0 0 0 543010 Fuel-Gasoline and Other 22,972 48,000 48,000 48,000 0 0 0 0 543020 Fuel-Natural Gas 4,563 7,000 7,000 7,000 0 0 0 0 555100 Training 6,620 17,500 17,500 17,500 0 0 0 0 700-50-800-8002-000000-000 6,054,439 6,787,326 6,787,326 7,152,508 0 0 0 0 700-50-800-8003-000000-000 Maintenance of Distrib System 501000 Sal-Full-time 436,073 641,086 641,086 653,046 0 0 0 0 501100 Sal-Part-time 0 8,600 8,600 8,600 0 0 0 0 510000 Sal-Overtime 39,856 25,000 25,000 85,000 0 0 0 0 510005 Allow-On-Call 3,531 10,489 10,489 8,329 0 0 0 0

GovMax V5 18-75 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8003-000000-000 Maintenance of Distrib System 510007 Allow-Shift Differential 19,159 29,535 29,535 29,535 0 0 0 0 510099 Sal-Allow for Salary 0 -35,060 -35,060 -35,060 0 0 0 0 Savings 511100 Bene-FICA 35,996 49,372 49,372 50,120 0 0 0 0 511115 Bene-Health Insurance 70,399 252,569 252,569 271,706 0 0 0 0 511120 Bene-Dental Insurance 214 245 245 528 0 0 0 0 511125 Bene-VRS Life 5,344 8,451 8,451 8,579 0 0 0 0 Insurance 511132 Bene-VLDP Disability 555 1,927 1,927 2,135 0 0 0 0 511140 Bene-Retirement VRS 41,986 65,782 65,782 70,366 0 0 0 0 511166 Bene-Allowance for 0 -3,135 -3,135 -3,135 0 0 0 0 Vacancy Sav 521202 Contractual-Disposal 1,516 5,200 5,200 2,550 0 0 0 0 Fees 521204 Contractual-Miss Utility 23,753 28,400 28,400 28,400 0 0 0 0 521206 Contractual-Right of 34,776 31,800 31,800 42,000 0 0 0 0 Way Main 521208 Contractual-Street 96,272 203,500 203,500 203,500 0 0 0 0 Opening 521210 Contractual-Water Tank 2,230 10,100 10,100 10,100 0 0 0 0 Main 521905 Contractual-Other 431,604 1,000,000 1,000,000 600,000 0 0 0 0 521914 Contractual-Temp Work 229,034 120,000 120,000 120,000 0 0 0 0 522110 Maint-Equipment 6,487 12,500 12,500 12,500 0 0 0 0 524100 Repairs-Buildings and 386 15,000 15,000 20,000 0 0 0 0 Grounds 524999 Repairs-Other 1,364 6,000 6,000 6,000 0 0 0 0 531701 Supp-Custodial 92 1,000 1,000 500 0 0 0 0 531914 Supp-Office and Printing 4,986 7,500 7,500 5,000 0 0 0 0 531920 Supp-Wearing Apparel 3,189 5,000 5,000 5,000 0 0 0 0 531999 Supp-Other 7,102 10,700 10,700 10,700 0 0 0 0 532120 Mat-Construction 37,921 75,000 75,000 50,000 0 0 0 0 533030 Noncap-Small Tools 1,505 1,500 1,500 1,500 0 0 0 0 541010 Util-Electricity 168,051 190,000 190,000 190,000 0 0 0 0 542010 Tele-Telephone 3,793 4,000 4,000 4,000 0 0 0 0 543020 Fuel-Natural Gas 2,624 3,000 3,000 3,000 0 0 0 0 555100 Training 1,270 2,100 2,100 3,000 0 0 0 0 700-50-800-8003-000000-000 1,711,068 2,787,161 2,787,161 2,467,499 0 0 0 0 700-50-800-8004-000000-000 Meter Reading and Maintenance 501000 Sal-Full-time 198,568 361,925 361,925 395,589 0 0 0 0 510000 Sal-Overtime 22,430 19,000 19,000 44,000 0 0 0 0 510005 Allow-On-Call 6,209 5,400 5,400 6,480 0 0 0 0 510099 Sal-Allow for Salary 0 -19,510 -19,510 -19,510 0 0 0 0 Savings 511100 Bene-FICA 16,281 28,101 28,101 30,756 0 0 0 0 511115 Bene-Health Insurance 31,326 73,022 73,022 87,467 0 0 0 0 511120 Bene-Dental Insurance 196 195 195 456 0 0 0 0 511125 Bene-VRS Life 2,478 4,811 4,811 5,268 0 0 0 0 Insurance 511132 Bene-VLDP Disability 144 1,179 1,179 1,340 0 0 0 0 511140 Bene-Retirement VRS 19,563 37,652 37,652 43,179 0 0 0 0 511166 Bene-Allowance for 0 -1,714 -1,714 -1,714 0 0 0 0 Vacancy Sav 521910 Contractual-Rental 0 1,000 1,000 1,000 0 0 0 0 Uniforms 521914 Contractual-Temp Work 102,964 74,194 74,194 74,194 0 0 0 0 524999 Repairs-Other 433 0 0 0 0 0 0 0 531920 Supp-Wearing Apparel 2,724 3,000 3,000 3,000 0 0 0 0 531999 Supp-Other 14,654 25,000 25,000 30,000 0 0 0 0 533030 Noncap-Small Tools 0 441 441 441 0 0 0 0 555100 Training 0 5,000 5,000 5,000 0 0 0 0

GovMax V5 18-76 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund 0513 Public Utilities Fund

700-50-800-8004-000000-000 Meter 417,967 618,696 618,696 706,946 0 0 0 0 700-50-800-8005-000000-000 Billings and Collections 501000 Sal-Full-time 352,866 437,930 437,930 456,810 0 0 0 0 501100 Sal-Part-time 0 11,022 11,022 11,022 0 0 0 0 510000 Sal-Overtime 12,030 11,258 11,258 36,258 0 0 0 0 510099 Sal-Allow for Salary 0 -23,023 -23,023 -23,023 0 0 0 0 Savings 511100 Bene-FICA 25,932 33,502 33,502 34,948 0 0 0 0 511115 Bene-Health Insurance 72,455 78,236 78,236 91,060 0 0 0 0 511120 Bene-Dental Insurance 265 225 225 504 0 0 0 0 511125 Bene-VRS Life 4,319 5,735 5,735 5,983 0 0 0 0 Insurance 511132 Bene-VLDP Disability 547 1,092 1,092 1,374 0 0 0 0 511140 Bene-Retirement VRS 33,930 44,636 44,636 49,061 0 0 0 0 511166 Bene-Allowance for 0 -2,001 -2,001 -2,001 0 0 0 0 Vacancy Sav 521905 Contractual-Other 132,035 155,000 155,000 206,500 0 0 0 0 521914 Contractual-Temp Work 24,608 10,000 10,000 15,000 0 0 0 0 522115 Maint-Office Equipment 2,515 4,000 4,000 4,000 0 0 0 0 531001 Supp-Postage 7,218 13,000 13,000 13,000 0 0 0 0 531914 Supp-Office and Printing 9,793 10,000 10,000 10,000 0 0 0 0 531920 Supp-Wearing Apparel 2,818 3,000 3,000 3,000 0 0 0 0 542010 Tele-Telephone 2,195 3,000 3,000 3,000 0 0 0 0 555100 Training 3,491 6,000 6,000 6,000 0 0 0 0 559010 Bank Service Fees 144,634 0 0 0 0 0 0 0 590000 Bad Debt Expense 12,430 0 0 0 0 0 0 0 610101 Computer Service 264,291 261,380 261,380 482,234 0 0 0 0 Charges 610102 Telecommunications 25,596 34,089 34,089 25,596 0 0 0 0 Charges 700-50-800-8005-000000-000 Billings 1,133,968 1,098,081 1,098,081 1,430,326 0 0 0 0 700-50-800-8006-000000-000 Sewage Collect and Sys Maint 501000 Sal-Full-time 526,605 1,068,580 1,068,580 1,061,235 0 0 0 0 510000 Sal-Overtime 168,504 95,000 95,000 220,000 0 0 0 0 510005 Allow-On-Call 11,590 14,040 14,040 14,040 0 0 0 0 510007 Allow-Shift Differential 0 40,000 40,000 40,000 0 0 0 0 510099 Sal-Allow for Salary 0 -55,748 -55,748 -55,748 0 0 0 0 Savings 511100 Bene-FICA 49,878 82,654 82,654 82,097 0 0 0 0 511115 Bene-Health Insurance 122,798 228,763 228,763 250,989 0 0 0 0 511120 Bene-Dental Insurance 433 469 469 1,152 0 0 0 0 511125 Bene-VRS Life 6,257 14,154 14,154 14,054 0 0 0 0 Insurance 511132 Bene-VLDP Disability 807 3,740 3,740 4,218 0 0 0 0 511140 Bene-Retirement VRS 46,479 105,803 105,803 115,244 0 0 0 0 511166 Bene-Allowance for 0 -4,984 -4,984 -4,984 0 0 0 0 Vacancy Sav 521208 Contractual-Street 126,729 192,500 192,500 192,500 0 0 0 0 Opening 521905 Contractual-Other 24,930 26,630 26,630 546,630 0 0 0 0 521910 Contractual-Rental 8,633 12,000 12,000 12,000 0 0 0 0 Uniforms 521914 Contractual-Temp Work 219,461 120,000 120,000 120,000 0 0 0 0 522135 Maint-Grounds 23,531 39,000 39,000 39,000 0 0 0 0 522146 Maint-Sewer 61,982 325,000 325,000 501,400 0 0 0 0 Cleaning/CCTV 524100 Repairs-Buildings and 12,533 20,000 20,000 20,000 0 0 0 0 Grounds 524999 Repairs-Other 116,326 60,000 60,000 90,000 0 0 0 0 531904 Supp-Chemicals 5,954 15,000 15,000 10,000 0 0 0 0 531914 Supp-Office and Printing 955 1,300 1,300 1,300 0 0 0 0

GovMax V5 18-77 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8006-000000-000 Sewage Collect and Sys Maint 531920 Supp-Wearing Apparel 7,759 7,300 7,300 7,300 0 0 0 0 531999 Supp-Other 23,667 25,000 25,000 25,000 0 0 0 0 532120 Mat-Construction 27,878 115,000 115,000 75,000 0 0 0 0 533030 Noncap-Small Tools 4,870 3,500 3,500 3,500 0 0 0 0 541010 Util-Electricity 165,680 194,000 194,000 194,000 0 0 0 0 541999 Util-Other 48,019 21,000 21,000 21,000 0 0 0 0 542010 Tele-Telephone 534 700 700 700 0 0 0 0 543010 Fuel-Gasoline and Other 1,393 3,700 3,700 3,700 0 0 0 0 555100 Training 1,264 3,500 3,500 3,500 0 0 0 0 700-50-800-8006-000000-000 Sewage 1,815,448 2,777,601 2,777,601 3,608,827 0 0 0 0 700-50-800-8007-000000-000 Non-Operating 541030 Util-Waterworks 95,521 95,521 95,521 95,521 0 0 0 0 Operation Fee 541050 Util-Stormwater Fees 13,886 14,000 14,000 14,000 0 0 0 0 541999 Util-Other 191,626 240,000 240,000 240,000 0 0 0 0 551110 PILOT 1,138,822 1,161,598 1,161,598 1,161,598 0 0 0 0 553000 Indirect Cost Allocation 512,944 499,559 499,559 554,182 0 0 0 0 554010 Advertising 8,255 8,500 8,500 8,500 0 0 0 0 554399 Other-Dev/Public 180 500 500 500 0 0 0 0 Relations 559900 Contingency-Other 143,658 470,489 470,489 244,647 0 0 0 0 Operating 630101 Risk Management 427,109 369,721 369,721 303,708 0 0 0 0 Charges 710100 DS-Bond Principal 0 6,405,138 6,405,138 6,575,138 0 0 0 0 720100 DS-Bond Interest 2,300,879 5,469,281 5,469,281 7,048,964 0 0 0 0 770100 DS-Cost of Issuance 0 0 0 650,000 0 0 0 0 990100 Trans to General Fund 8,875,000 8,875,000 8,875,000 8,875,000 0 0 0 0 990200 Transfer to Debt Service 325,427 323,412 323,412 311,198 0 0 0 0 Fund 990710 Trans to Public Utility 1,000,000 6,104,000 6,104,000 900,000 0 0 0 0 CIP 700-50-800-8007-000000-000 15,033,308 30,036,719 30,036,719 26,982,956 0 0 0 0 700-50-800-8008-000000-000 Capital Additions 501000 Sal-Full-time 406,410 503,702 503,702 463,515 0 0 0 0 510000 Sal-Overtime 14,857 18,607 18,607 18,607 0 0 0 0 510005 Allow-On-Call 2,062 2,160 2,160 1,080 0 0 0 0 510099 Sal-Allow for Salary 0 -26,522 -26,522 -26,522 0 0 0 0 Savings 511100 Bene-FICA 29,770 38,697 38,697 35,539 0 0 0 0 511115 Bene-Health Insurance 81,017 104,376 104,376 96,369 0 0 0 0 511120 Bene-Dental Insurance 264 254 254 384 0 0 0 0 511125 Bene-VRS Life 4,995 6,628 6,628 6,087 0 0 0 0 Insurance 511132 Bene-VLDP Disability 625 1,427 1,427 1,607 0 0 0 0 511140 Bene-Retirement VRS 33,881 51,408 51,408 49,897 0 0 0 0 511166 Bene-Allowance for 0 -2,368 -2,368 -2,368 0 0 0 0 Vacancy Sav 521910 Contractual-Rental 9,281 10,000 10,000 10,000 0 0 0 0 Uniforms 524999 Repairs-Other 177 5,000 5,000 5,000 0 0 0 0 531999 Supp-Other 31,777 300,000 300,000 200,000 0 0 0 0 533030 Noncap-Small Tools 0 20,950 20,950 20,950 0 0 0 0 555100 Training 143 3,500 3,500 3,500 0 0 0 0 850101 Cap-Equipment-Other 0 531,730 531,730 235,930 0 0 0 0 850105 Cap-Motor Vehicles 0 1,111,400 1,111,400 749,100 0 0 0 0 700-50-800-8008-000000-000 Capital 615,259 2,680,949 2,680,949 1,868,675 0 0 0 0 0513 Public Utilities Fund 34,909,338 49,415,300 49,415,300 46,261,351 0 0 0 0

GovMax V5 18-78 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 700 Public Utility Fund 34,909,338 49,415,300 49,415,300 46,261,351 0 0 0 0

720 Golf Fund 0704 Golf Services Fund 720-51-801-8030-000000-000 Bide-a-Wee Golf Course 501000 Sal-Full-time 402,349 386,433 386,433 397,155 0 0 0 0 501100 Sal-Part-time 0 81,500 81,500 81,500 0 0 0 0 510000 Sal-Overtime 184 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -22,657 -22,657 -22,657 0 0 0 0 Savings 511100 Bene-FICA 28,263 29,561 29,561 33,656 0 0 0 0 511115 Bene-Health Insurance 75,890 55,910 55,910 74,538 0 0 0 0 511120 Bene-Dental Insurance 93 98 98 120 0 0 0 0 511125 Bene-VRS Life 5,067 5,064 5,064 5,764 0 0 0 0 Insurance 511132 Bene-VLDP Disability 375 373 373 431 0 0 0 0 511140 Bene-Retirement VRS 39,764 39,378 39,378 47,249 0 0 0 0 511166 Bene-Allowance for 0 -2,326 -2,326 -2,326 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave 8,273 0 0 0 0 0 0 0 511175 Accrued Comp Time 658 0 0 0 0 0 0 0 521002 Contractual-Auditing 1,389 2,500 2,500 2,500 0 0 0 0 521028 Contractual - Merchant 11,517 6,000 6,000 6,000 0 0 0 0 CC Fees 521202 Contractual-Disposal 3,746 4,000 4,000 4,000 0 0 0 0 Fees 521905 Contractual-Other 252,162 80,500 80,500 83,000 0 0 0 0 521910 Contractual-Rental 0 5,000 5,000 5,000 0 0 0 0 Uniforms 522110 Maint-Equipment 19,912 30,200 30,200 30,200 0 0 0 0 523105 Rentals-Cart 72,925 75,000 75,000 82,923 0 0 0 0 524100 Repairs-Buildings and 5,886 7,500 7,500 7,500 0 0 0 0 Grounds 531201 Supp-Lawn 27,592 25,500 25,500 29,000 0 0 0 0 531404 Supp-Recreational 6,498 12,500 12,500 12,500 0 0 0 0 531701 Supp-Custodial 2,224 2,200 2,200 2,200 0 0 0 0 531904 Supp-Chemicals 74,820 51,269 51,269 54,769 0 0 0 0 531914 Supp-Office and Printing 2,933 3,500 3,500 3,500 0 0 0 0 531917 Supp-Uniforms 0 3,900 3,900 3,900 0 0 0 0 531920 Supp-Wearing Apparel 0 2,000 2,000 2,000 0 0 0 0 531999 Supp-Other 13,703 5,100 5,100 5,100 0 0 0 0 533030 Noncap-Small Tools 2,736 3,000 3,000 3,000 0 0 0 0 533080 Noncap-Mower Parts 14,368 21,000 21,000 21,000 0 0 0 0 534140 Inventory - Pro Shop 132,580 100,000 100,000 100,000 0 0 0 0 541010 Util-Electricity 49,698 50,000 50,000 50,000 0 0 0 0 541020 Util-Water and Sewer 9,414 16,000 16,000 16,000 0 0 0 0 542010 Tele-Telephone 3,512 3,800 3,800 3,800 0 0 0 0 543020 Fuel-Natural Gas 5,168 7,000 7,000 7,000 0 0 0 0 543030 Fuel-Oil 10,767 15,500 15,500 15,500 0 0 0 0 553000 Indirect Cost Allocation 115,688 126,187 126,187 124,118 0 0 0 0 554010 Advertising 12,000 12,000 12,000 12,000 0 0 0 0 555100 Training 0 2,500 2,500 2,500 0 0 0 0 555206 Travel - Tolls 11 0 0 0 0 0 0 0 710100 DS-Bond Principal 0 500,000 500,000 640,000 0 0 0 0 720100 DS-Bond Interest 199,244 177,181 177,181 140,461 0 0 0 0 890999 Depreciation Expense 102,143 0 0 0 0 0 0 0 891010 Amortization-Bond 18,519 0 0 0 0 0 0 0 Disc/Prem 990200 Transfer to Debt Service 18,353 18,803 18,803 19,085 0 0 0 0 Fund 720-51-801-8030-000000-000 1,750,425 1,942,974 1,942,974 2,103,986 0 0 0 0 720-51-801-8031-000000-000 City Park Golf Course

GovMax V5 18-79 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 720 Golf Fund 0704 Golf Services Fund 720-51-801-8031-000000-000 City Park Golf Course 501000 Sal-Full-time 104,884 122,755 122,755 102,942 0 0 0 0 510000 Sal-Overtime 59 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -9,723 -9,723 -9,723 0 0 0 0 Savings 511100 Bene-FICA 7,658 9,392 9,392 7,875 0 0 0 0 511115 Bene-Health Insurance 9,807 12,916 12,916 8,089 0 0 0 0 511120 Bene-Dental Insurance 78 78 78 96 0 0 0 0 511125 Bene-VRS Life 1,316 1,608 1,608 1,349 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 134 134 0 0 0 0 0 511140 Bene-Retirement VRS 10,334 12,632 12,632 11,056 0 0 0 0 511145 Bene-Retirement PSRS 9,696 9,696 9,696 10,477 0 0 0 0 511166 Bene-Allowance for 0 -860 -860 -860 0 0 0 0 Vacancy Sav 521028 Contractual - Merchant 3,198 3,000 3,000 3,000 0 0 0 0 CC Fees 521202 Contractual-Disposal 1,390 1,750 1,750 1,750 0 0 0 0 Fees 521905 Contractual-Other 70,641 68,885 68,885 68,885 0 0 0 0 521910 Contractual-Rental 0 1,000 1,000 1,000 0 0 0 0 Uniforms 522110 Maint-Equipment 3,546 4,250 4,250 4,250 0 0 0 0 523105 Rentals-Cart 15,853 16,500 16,500 18,863 0 0 0 0 524100 Repairs-Buildings and 1,935 7,500 7,500 4,500 0 0 0 0 Grounds 531201 Supp-Lawn 8,902 9,100 9,100 10,600 0 0 0 0 531404 Supp-Recreational 0 11,500 11,500 11,500 0 0 0 0 531701 Supp-Custodial 0 500 500 500 0 0 0 0 531904 Supp-Chemicals 16,935 17,500 17,500 19,000 0 0 0 0 531914 Supp-Office and Printing 468 1,000 1,000 1,000 0 0 0 0 531917 Supp-Uniforms 0 1,500 1,500 1,500 0 0 0 0 531999 Supp-Other 883 3,000 3,000 3,000 0 0 0 0 533030 Noncap-Small Tools 0 1,000 1,000 1,000 0 0 0 0 533080 Noncap-Mower Parts 7,469 9,000 9,000 9,000 0 0 0 0 534140 Inventory - Pro Shop 1,072 3,000 3,000 3,000 0 0 0 0 536110 Dues-Memberships 2,881 4,000 4,000 4,000 0 0 0 0 541010 Util-Electricity 393 1,000 1,000 1,000 0 0 0 0 541020 Util-Water and Sewer 9,851 20,000 20,000 20,000 0 0 0 0 542010 Tele-Telephone 2,635 2,500 2,500 2,500 0 0 0 0 543020 Fuel-Natural Gas 2,060 3,500 3,500 3,500 0 0 0 0 543030 Fuel-Oil 2,217 7,500 7,500 7,500 0 0 0 0 554010 Advertising 2,875 3,500 3,500 3,500 0 0 0 0 610101 Computer Service 7,679 9,200 9,200 8,588 0 0 0 0 Charges 610102 Telecommunications 1,965 2,546 2,546 1,964 0 0 0 0 Charges 620103 Garage Contractual 5,087 2,624 2,624 2,624 0 0 0 0 Charges 630101 Risk Management 30,898 16,052 16,052 16,051 0 0 0 0 Charges 720-51-801-8031-000000-000 City Park 344,667 391,035 391,035 364,876 0 0 0 0 0704 Golf Services Fund 2,095,092 2,334,009 2,334,009 2,468,862 0 0 0 0

720 Golf Fund 2,095,092 2,334,009 2,334,009 2,468,862 0 0 0 0

740 Waste Management Fund 0510 Waste Management Fund 740-25-402-4045-000000-000 Waste Management 501000 Sal-Full-time 1,621,296 2,019,346 2,019,346 1,992,073 0 0 0 0

GovMax V5 18-80 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 740 Waste Management Fund 0510 Waste Management Fund 740-25-402-4045-000000-000 Waste Management 501100 Sal-Part-time 170,353 76,320 76,320 76,320 0 0 0 0 510000 Sal-Overtime 156,403 100,000 100,000 100,000 0 0 0 0 510099 Sal-Allow for Salary 0 -100,108 -100,108 -100,108 0 0 0 0 Savings 511100 Bene-FICA 140,578 148,089 148,089 146,002 0 0 0 0 511115 Bene-Health Insurance 331,457 391,579 391,579 435,479 0 0 0 0 511120 Bene-Dental Insurance 1,127 1,084 1,084 1,656 0 0 0 0 511125 Bene-VRS Life 19,927 25,362 25,362 25,000 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,125 3,324 3,324 4,026 0 0 0 0 511140 Bene-Retirement VRS 147,485 188,591 188,591 195,115 0 0 0 0 511145 Bene-Retirement PSRS 195,822 195,822 195,822 211,281 0 0 0 0 511166 Bene-Allowance for 0 -9,949 -9,949 -9,949 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave 15,259 0 0 0 0 0 0 0 511175 Accrued Comp Time 471 0 0 0 0 0 0 0 511185 Bene - HRA 0 17,974 17,974 17,974 0 0 0 0 521002 Contractual-Auditing 13,887 30,000 30,000 30,000 0 0 0 0 521203 Contractual-Landfill 70,167 118,700 118,700 118,700 0 0 0 0 521207 Contractual-SPSA Trash 3,801,389 3,000,000 3,000,000 1,750,000 0 0 0 0 Removal 521215 Contractual - Recycling 380,036 440,000 440,000 750,000 0 0 0 0 521905 Contractual-Other 366,760 350,000 350,000 50,000 0 0 0 0 521910 Contractual-Rental 14,679 19,800 19,800 19,800 0 0 0 0 Uniforms 521914 Contractual-Temp Work 0 0 0 300,000 0 0 0 0 522115 Maint-Office Equipment 1,512 1,515 1,515 1,515 0 0 0 0 531701 Supp-Custodial 2,177 4,000 4,000 3,000 0 0 0 0 531907 Supp-Food and 659 1,500 1,500 1,500 0 0 0 0 Provisions 531914 Supp-Office and Printing 7,745 10,000 10,000 10,000 0 0 0 0 531920 Supp-Wearing Apparel 4,719 10,000 10,000 10,000 0 0 0 0 531999 Supp-Other 55,604 55,188 55,188 80,000 0 0 0 0 532120 Mat-Construction 3,924 60,000 60,000 60,000 0 0 0 0 533010 Noncap-Equipment 32,394 130,000 130,000 130,000 0 0 0 0 533030 Noncap-Small Tools 202 1,400 1,400 1,400 0 0 0 0 536110 Dues-Memberships 557 1,000 1,000 1,000 0 0 0 0 542020 Tele-Telephone Cellular 1,350 4,000 4,000 4,000 0 0 0 0 553000 Indirect Cost Allocation 206,432 198,101 198,101 192,922 0 0 0 0 554010 Advertising 5,873 10,000 10,000 10,000 0 0 0 0 555100 Training 1,924 5,000 5,000 15,000 0 0 0 0 555206 Travel - Tolls 96 30,000 30,000 5,000 0 0 0 0 555210 Travel 0 0 0 10,000 0 0 0 0 559080 Closure - Post Closure 107,340 250,000 250,000 250,000 0 0 0 0 559900 Contingency-Other 0 200,000 200,000 200,000 0 0 0 0 Operating 590000 Bad Debt Expense 15,553 45,000 45,000 45,000 0 0 0 0 610101 Computer Service 35,261 56,424 56,424 58,696 0 0 0 0 Charges 610102 Telecommunications 15,527 16,374 16,374 15,526 0 0 0 0 Charges 620101 Garage Equip Rental 814,303 595,447 595,447 595,447 0 0 0 0 Charges 620103 Garage Contractual 9,626 9,626 9,626 9,626 0 0 0 0 Charges 620105 Fuel Charges 247,245 280,376 280,376 280,376 0 0 0 0 630101 Risk Management 399,865 375,447 375,447 312,970 0 0 0 0 Charges 720130 DS-Lease Purchase 262 0 0 0 0 0 0 0 Interest 850101 Cap-Equipment-Other 0 651,805 651,805 250,000 0 0 0 0 850105 Cap-Motor Vehicles 0 2,495,000 2,495,000 938,072 0 0 0 0

GovMax V5 18-81 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 740 Waste Management Fund 0510 Waste Management Fund 740-25-402-4045-000000-000 Waste Management 990200 Transfer to Debt Service 417,326 379,758 379,758 384,864 0 0 0 0 Fund 990300 Trans to CIP Fund 200,000 0 0 800,000 0 0 0 0 740-25-402-4045-000000-000 Waste 10,035,699 12,892,895 12,892,895 10,789,283 0 0 0 0 0510 Waste Management Fund 10,035,699 12,892,895 12,892,895 10,789,283 0 0 0 0

740 Waste Management Fund 10,035,699 12,892,895 12,892,895 10,789,283 0 0 0 0

750 Portsmouth Parking Authority 0506 Parking Authority Fund 750-54-900-9000-000000-000 Parking Authority 501000 Sal-Full-time 82,418 140,071 140,071 143,222 0 0 0 0 501100 Sal-Part-time 43,783 46,720 46,720 46,720 0 0 0 0 510000 Sal-Overtime 8,847 10,000 10,000 10,000 0 0 0 0 510005 Allow-On-Call 1,122 1,080 1,080 1,080 0 0 0 0 510099 Sal-Allow for Salary 0 -40,505 -40,505 -40,505 0 0 0 0 Savings 511100 Bene-FICA 9,762 8,017 8,017 8,257 0 0 0 0 511115 Bene-Health Insurance 20,923 31,021 31,021 33,426 0 0 0 0 511120 Bene-Dental Insurance 49 49 49 120 0 0 0 0 511125 Bene-VRS Life 1,066 1,416 1,416 1,457 0 0 0 0 Insurance 511132 Bene-VLDP Disability 0 134 134 141 0 0 0 0 511140 Bene-Retirement VRS 8,374 10,998 10,998 11,972 0 0 0 0 511145 Bene-Retirement PSRS 4,471 4,471 4,471 4,822 0 0 0 0 511166 Bene-Allowance for 0 -1,031 -1,031 -1,031 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave 1,544 0 0 0 0 0 0 0 511175 Accrued Comp Time 40 0 0 0 0 0 0 0 521002 Contractual-Auditing 8,327 8,430 8,430 8,430 0 0 0 0 521028 Contractual - Merchant 0 3,500 3,500 0 0 0 0 0 CC Fees 521708 Contractual-Sign 1,586 4,500 4,500 5,500 0 0 0 0 Markings 521905 Contractual-Other 30,372 22,103 22,103 22,103 0 0 0 0 521906 Contractual-Parking Aids 83,123 116,117 116,117 107,709 0 0 0 0 522115 Maint-Office Equipment 22,797 23,077 23,077 23,077 0 0 0 0 524999 Repairs-Other 55,322 50,000 50,000 50,000 0 0 0 0 531001 Supp-Postage 1,570 1,800 1,800 1,800 0 0 0 0 531701 Supp-Custodial 2,035 800 800 2,000 0 0 0 0 531914 Supp-Office and Printing 4,814 9,000 9,000 7,500 0 0 0 0 531920 Supp-Wearing Apparel 1,748 3,000 3,000 2,000 0 0 0 0 531999 Supp-Other 8,556 12,000 12,000 9,500 0 0 0 0 532120 Mat-Construction 164 1,000 1,000 1,000 0 0 0 0 532130 Mat-Electrical 1,376 3,000 3,000 2,000 0 0 0 0 541050 Util-Stormwater Fees 11,322 12,853 12,853 12,853 0 0 0 0 541999 Util-Other 101,177 110,000 110,000 110,000 0 0 0 0 542010 Tele-Telephone 8,822 9,500 9,500 9,500 0 0 0 0 542020 Tele-Telephone Cellular 1,483 1,000 1,000 1,500 0 0 0 0 553000 Indirect Cost Allocation 46,725 28,680 28,680 38,910 0 0 0 0 555100 Training 844 1,000 1,000 1,000 0 0 0 0 555206 Travel - Tolls 60 20 20 20 0 0 0 0 590000 Bad Debt Expense 0 0 0 0 0 0 0 0 610101 Computer Service 19,570 20,613 20,613 20,324 0 0 0 0 Charges 610102 Telecommunications 760 1,632 1,632 759 0 0 0 0 Charges

GovMax V5 18-82 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 750 Portsmouth Parking Authority 0506 Parking Authority Fund 750-54-900-9000-000000-000 Parking Authority 620101 Garage Equip Rental 708 4,885 4,885 4,885 0 0 0 0 Charges 620103 Garage Contractual 9,626 9,626 9,626 9,626 0 0 0 0 Charges 620105 Fuel Charges 1,493 7,504 7,504 7,504 0 0 0 0 630101 Risk Management 16,232 9,083 9,083 7,310 0 0 0 0 Charges 710100 DS-Bond Principal 0 460,000 460,000 475,000 0 0 0 0 720100 DS-Bond Interest 107,827 103,053 103,053 93,769 0 0 0 0 890999 Depreciation Expense 452,707 0 0 0 0 0 0 0 891010 Amortization-Bond 5,236 0 0 0 0 0 0 0 Disc/Prem 990200 Transfer to Debt Service 8,480 8,671 8,671 8,784 0 0 0 0 Fund 990300 Trans to CIP Fund 600,000 0 0 0 0 0 0 0 990760 Trans to Parking 0 0 0 0 0 0 0 0 Authority CIP 750-54-900-9000-000000-000 Parking 1,797,262 1,258,888 1,258,888 1,264,044 0 0 0 0 0506 Parking Authority Fund 1,797,262 1,258,888 1,258,888 1,264,044 0 0 0 0

750 Portsmouth Parking Authority 1,797,262 1,258,888 1,258,888 1,264,044 0 0 0 0

800 City Garage Fund 0511 City Garage Fund 800-55-402-4046-000000-000 City Garage 501000 Sal-Full-time 1,360,558 1,487,172 1,487,172 1,556,536 0 0 0 0 510000 Sal-Overtime 40,235 27,501 27,501 27,501 0 0 0 0 510005 Allow-On-Call 16,738 17,280 17,280 11,880 0 0 0 0 510099 Sal-Allow for Salary 0 -163,690 -163,690 -163,690 0 0 0 0 Savings 511100 Bene-FICA 100,938 115,094 115,094 119,983 0 0 0 0 511115 Bene-Health Insurance 229,237 272,274 272,274 287,513 0 0 0 0 511120 Bene-Dental Insurance 899 889 889 1,368 0 0 0 0 511125 Bene-VRS Life 16,913 19,711 19,711 20,550 0 0 0 0 Insurance 511132 Bene-VLDP Disability 787 1,729 1,729 2,727 0 0 0 0 511140 Bene-Retirement VRS 132,746 153,970 153,970 168,447 0 0 0 0 511145 Bene-Retirement PSRS 20,072 20,072 20,072 20,806 0 0 0 0 511166 Bene-Allowance for 0 -6,784 -6,784 -6,784 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave -906 0 0 0 0 0 0 0 511175 Accrued Comp Time 706 0 0 0 0 0 0 0 521202 Contractual-Disposal 0 3,000 3,000 3,000 0 0 0 0 Fees 521212 Contractual-Wrecker 133,999 90,000 90,000 45,000 0 0 0 0 Services 521905 Contractual-Other 586,205 600,000 600,000 600,000 0 0 0 0 521910 Contractual-Rental 9,870 35,000 35,000 25,000 0 0 0 0 Uniforms 522110 Maint-Equipment 8,600 12,000 12,000 12,000 0 0 0 0 524999 Repairs-Other 3,198 4,000 4,000 4,000 0 0 0 0 531001 Supp-Postage 2,573 7,500 7,500 7,500 0 0 0 0 531701 Supp-Custodial 811 1,000 1,000 1,000 0 0 0 0 531914 Supp-Office and Printing 4,619 7,500 7,500 7,500 0 0 0 0 531920 Supp-Wearing Apparel 1,133 3,500 3,500 3,500 0 0 0 0 531999 Supp-Other 9,620 9,000 9,000 19,000 0 0 0 0 532100 Mat-Automotive Parts 855,096 1,025,000 1,025,000 1,025,000 0 0 0 0 532110 Mat-Tires and Tubes 341,138 300,000 300,000 300,000 0 0 0 0 532160 Mat-Lubricants 99,246 80,000 80,000 80,000 0 0 0 0

GovMax V5 18-83 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 800 City Garage Fund 0511 City Garage Fund 800-55-402-4046-000000-000 City Garage 533010 Noncap-Equipment 6,149 7,000 7,000 7,000 0 0 0 0 533030 Noncap-Small Tools 16,460 16,500 16,500 16,500 0 0 0 0 536110 Dues-Memberships 45 1,000 1,000 1,000 0 0 0 0 541999 Util-Other 47,820 57,000 57,000 57,000 0 0 0 0 542010 Tele-Telephone 6,584 7,700 7,700 7,700 0 0 0 0 542020 Tele-Telephone Cellular 1,573 2,500 2,500 2,500 0 0 0 0 543010 Fuel-Gasoline and Other 1,403,206 2,536,744 2,536,744 2,000,000 0 0 0 0 553000 Indirect Cost Allocation 456,374 491,316 491,316 426,454 0 0 0 0 554010 Advertising 3,855 4,000 4,000 4,000 0 0 0 0 555100 Training 1,500 10,000 10,000 10,000 0 0 0 0 555206 Travel - Tolls 437 250 250 250 0 0 0 0 555210 Travel 0 1,500 1,500 1,500 0 0 0 0 559900 Contingency-Other 0 88,040 88,040 527,938 0 0 0 0 Operating 610101 Computer Service 57,978 52,684 52,684 51,686 0 0 0 0 Charges 610102 Telecommunications 6,611 8,224 8,224 6,610 0 0 0 0 Charges 720130 DS-Lease Purchase 23,592 0 0 0 0 0 0 0 Interest 850105 Cap-Motor Vehicles 0 65,000 65,000 0 0 0 0 0 890999 Depreciation Expense 1,378,214 0 0 0 0 0 0 0 990200 Transfer to Debt Service 872,884 544,098 544,098 37,900 0 0 0 0 Fund 800-55-402-4046-000000-000 City 8,258,315 8,016,274 8,016,274 7,337,375 0 0 0 0 0511 City Garage Fund 8,258,315 8,016,274 8,016,274 7,337,375 0 0 0 0

800 City Garage Fund 8,258,315 8,016,274 8,016,274 7,337,375 0 0 0 0

810 Information Technology Fund 0115 Information Technology 810-56-113-1130-000000-000 Information Technology 501000 Sal-Full-time 1,499,847 1,649,367 1,649,367 1,710,951 0 0 0 0 501100 Sal-Part-time 15,527 24,900 24,900 24,900 0 0 0 0 510099 Sal-Allow for Salary 0 -78,216 -78,216 -78,216 0 0 0 0 Savings 511100 Bene-FICA 111,513 126,175 126,175 132,565 0 0 0 0 511115 Bene-Health Insurance 160,650 253,616 253,616 275,448 0 0 0 0 511120 Bene-Dental Insurance 402 460 460 720 0 0 0 0 511125 Bene-VRS Life 18,534 21,606 21,606 22,699 0 0 0 0 Insurance 511132 Bene-VLDP Disability 1,388 2,080 2,080 3,583 0 0 0 0 511140 Bene-Retirement VRS 131,644 150,867 150,867 175,742 0 0 0 0 511145 Bene-Retirement PSRS 132,797 132,797 132,797 148,813 0 0 0 0 511166 Bene-Allowance for 0 -7,870 -7,870 -7,870 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave 437 0 0 0 0 0 0 0 511175 Accrued Comp Time 420 0 0 0 0 0 0 0 511185 Bene - HRA 0 9,804 9,804 9,804 0 0 0 0 521905 Contractual-Other 94,123 76,140 76,140 69,400 0 0 0 0 522110 Maint-Equipment 149,169 168,947 168,947 165,195 0 0 0 0 523115 Rentals-Computer 865,149 1,522,560 1,522,560 1,423,749 0 0 0 0 Software 531001 Supp-Postage 15,843 500 500 500 0 0 0 0 531908 Supp-Forms for Resale 13,603 25,000 25,000 25,000 0 0 0 0 531914 Supp-Office and Printing 373 1,000 1,000 2,500 0 0 0 0 531999 Supp-Other 21,437 5,000 5,000 6,000 0 0 0 0 532150 Mat-Cable and Wiring 1,680 10,000 10,000 10,000 0 0 0 0

GovMax V5 18-84 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 810 Information Technology Fund 0115 Information Technology 810-56-113-1130-000000-000 Information Technology 533060 Noncap-Computers 94,138 417,500 417,500 765,000 0 0 0 0 533070 Noncap-Computer 5,410 43,200 43,200 280,000 0 0 0 0 Software 542010 Tele-Telephone 15,362 17,500 17,500 17,500 0 0 0 0 542020 Tele-Telephone Cellular 5,731 7,500 7,500 7,500 0 0 0 0 553000 Indirect Cost Allocation 117,879 175,331 175,331 159,344 0 0 0 0 555100 Training 4,251 19,850 19,850 18,350 0 0 0 0 555206 Travel - Tolls 38 0 0 0 0 0 0 0 620101 Garage Equip Rental 4,250 4,250 4,250 4,250 0 0 0 0 Charges 620105 Fuel Charges 920 1,748 1,748 1,748 0 0 0 0 850101 Cap-Equipment-Other 0 32,000 32,000 0 0 0 0 0 890999 Depreciation Expense 120,384 0 0 0 0 0 0 0 891999 Amortization Expense 113,839 0 0 0 0 0 0 0 990200 Transfer to Debt Service 250,982 257,534 257,534 271,075 0 0 0 0 Fund 990300 Trans to CIP Fund 0 0 0 1,389,843 0 0 0 0 810-56-113-1130-000000-000 3,967,719 5,071,146 5,071,146 7,036,093 0 0 0 0 0115 Information Technology 3,967,719 5,071,146 5,071,146 7,036,093 0 0 0 0

0116 Information Technology - Telecommunications 810-56-113-1131-000000-000 Telecommunications 501000 Sal-Full-time 351,550 334,598 334,598 356,838 0 0 0 0 510000 Sal-Overtime 20 0 0 0 0 0 0 0 510005 Allow-On-Call 124 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -16,047 -16,047 -16,047 0 0 0 0 Savings 511100 Bene-FICA 25,736 25,597 25,597 27,296 0 0 0 0 511115 Bene-Health Insurance 31,916 29,022 29,022 42,869 0 0 0 0 511120 Bene-Dental Insurance 155 137 137 168 0 0 0 0 511125 Bene-VRS Life 4,332 4,383 4,383 4,675 0 0 0 0 Insurance 511132 Bene-VLDP Disability 422 583 583 866 0 0 0 0 511140 Bene-Retirement VRS 31,072 34,178 34,178 38,324 0 0 0 0 511166 Bene-Allowance for 0 -1,423 -1,423 -1,423 0 0 0 0 Vacancy Sav 521905 Contractual-Other 21,112 5,000 5,000 18,400 0 0 0 0 522110 Maint-Equipment 181,776 219,093 219,093 231,800 0 0 0 0 523115 Rentals-Computer 0 10,000 10,000 73,375 0 0 0 0 Software 524999 Repairs-Other 18,840 40,000 40,000 45,000 0 0 0 0 531701 Supp-Custodial 58 150 150 0 0 0 0 0 532150 Mat-Cable and Wiring 12,839 15,000 15,000 15,000 0 0 0 0 533090 Noncap-Radio Parts 54,641 65,000 65,000 65,000 0 0 0 0 542020 Tele-Telephone Cellular 3,155 3,600 3,600 6,000 0 0 0 0 542030 Tele-Telephone E-911 6,957 90,000 90,000 90,000 0 0 0 0 555100 Training 10,018 10,000 10,000 10,000 0 0 0 0 850102 Cap-Equipment 0 100,000 100,000 100,000 0 0 0 0 Communications 810-56-113-1131-000000-000 754,723 968,871 968,871 1,108,141 0 0 0 0 0116 Information Technology - 754,723 968,871 968,871 1,108,141 0 0 0 0

810 Information Technology Fund 4,722,443 6,040,017 6,040,017 8,144,234 0 0 0 0

820 Risk Management Fund 0119 Finance and Budget - Risk Management Fund

GovMax V5 18-85 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 820 Risk Management Fund 0119 Finance and Budget - Risk Management Fund 820-57-110-1101-000000-000 Risk Management 501000 Sal-Full-time 77,816 98,076 98,076 133,970 0 0 0 0 501100 Sal-Part-time 0 0 0 0 0 0 0 0 510099 Sal-Allow for Salary 0 -8,045 -8,045 -8,045 0 0 0 0 Savings 511100 Bene-FICA 5,832 7,974 7,974 10,720 0 0 0 0 511115 Bene-Health Insurance 21,812 26,957 26,957 28,469 0 0 0 0 511120 Bene-Dental Insurance 41 39 39 48 0 0 0 0 511125 Bene-VRS Life 0 0 0 0 0 0 0 0 Insurance 511125 Bene-VRS Life 936 1,366 1,366 1,835 0 0 0 0 Insurance 511132 Bene-VLDP Disability 270 625 625 277 0 0 0 0 511140 Bene-Retirement VRS 0 0 0 0 0 0 0 0 511140 Bene-Retirement VRS 7,049 10,447 10,447 15,050 0 0 0 0 511145 Bene-Retirement PSRS 5,075 5,075 5,075 5,444 0 0 0 0 511166 Bene-Allowance for 0 -802 -802 -802 0 0 0 0 Vacancy Sav 511170 Accrued Annual Leave -294 0 0 0 0 0 0 0 521103 Contractual-Physicals 0 0 0 0 0 0 0 0 Fire 521104 Contractual-Physicals 0 0 0 0 0 0 0 0 Hazmat 521105 Contractual-Physicals 0 0 0 0 0 0 0 0 Police 521106 Contractual-Physicals 0 0 0 0 0 0 0 0 Sheriff 521199 Contractual-Physicals 0 0 0 0 0 0 0 0 Other 521604 Contractual-Return to 0 0 0 0 0 0 0 0 Work 521605 Contractual-Vaccines 0 0 0 0 0 0 0 0 Flu 521606 Contractual-Vaccines 0 0 0 0 0 0 0 0 Hep B 521801 Contractual-PMA Auto 0 8,000 8,000 0 0 0 0 0 Claims 521802 Contractual-PMA Wkr 0 0 0 0 0 0 0 0 Comp Claim 521803 Contractual-Workers 0 0 0 0 0 0 0 0 Comp Pymts 521905 Contractual-Other 118,852 0 0 0 0 0 0 0 521905 Contractual-Other 0 92,000 92,000 100,000 0 0 0 0 524110 Repairs-Office 0 200 200 0 0 0 0 0 Equipment 531914 Supp-Office and Printing 530 0 0 0 0 0 0 0 531914 Supp-Office and Printing 0 620 620 600 0 0 0 0 531916 Supp-Protective Clothing 77,348 0 0 0 0 0 0 0 531999 Supp-Other 0 12,014 12,014 5,000 0 0 0 0 535100 Books and Publications 0 500 500 500 0 0 0 0 536110 Dues-Memberships 685 500 500 500 0 0 0 0 536110 Dues-Memberships 0 500 500 750 0 0 0 0 542010 Tele-Telephone 1,317 0 0 0 0 0 0 0 542010 Tele-Telephone 0 750 750 750 0 0 0 0 542020 Tele-Telephone Cellular 821 0 0 0 0 0 0 0 542020 Tele-Telephone Cellular 0 1,000 1,000 1,000 0 0 0 0 550115 Insurance-Prov For Accr 0 750,000 750,000 750,000 0 0 0 0 Claims 550120 Insurance-Self Ins Liab -1,959,738 0 0 0 0 0 0 0 Claims 550120 Insurance-Self Ins Liab 0 1,075,000 1,075,000 1,000,000 0 0 0 0 Claims 550150 Insurance-Safety 5,725 0 0 0 0 0 0 0 550150 Insurance-Safety 0 50,000 50,000 50,000 0 0 0 0 550199 Insurance-Other 1,309,784 0 0 0 0 0 0 0 550199 Insurance-Other 0 1,300,000 1,300,000 1,300,000 0 0 0 0

GovMax V5 18-86 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 820 Risk Management Fund 0119 Finance and Budget - Risk Management Fund 820-57-110-1101-000000-000 Risk Management 555100 Training 1,131 0 0 0 0 0 0 0 555100 Training 0 1,000 1,000 7,000 0 0 0 0 555205 Travel-Mileage 54 0 0 0 0 0 0 0 555205 Travel-Mileage 0 250 250 2,500 0 0 0 0 555210 Travel 1,165 0 0 0 0 0 0 0 555210 Travel 0 4,000 4,000 4,000 0 0 0 0 610101 Computer Service 0 875 875 1,714 0 0 0 0 Charges 990200 Transfer to Debt Service 9,675 9,842 9,842 9,916 0 0 0 0 Fund 820-57-110-1101-000000-000 Risk -314,115 3,448,763 3,448,763 3,421,196 0 0 0 0 820-57-110-1102-000000-000 Occupational Med Services 501000 Sal-Full-time 55,000 55,000 55,000 56,375 0 0 0 0 511100 Bene-FICA 4,092 4,208 4,208 4,312 0 0 0 0 511115 Bene-Health Insurance 5,213 5,500 5,500 5,974 0 0 0 0 511120 Bene-Dental Insurance 24 10 10 48 0 0 0 0 511125 Bene-VRS Life 690 721 721 739 0 0 0 0 Insurance 511132 Bene-VLDP Disability 316 330 330 338 0 0 0 0 511140 Bene-Retirement VRS 5,424 5,319 5,319 6,055 0 0 0 0 521103 Contractual-Physicals 79,986 0 0 0 0 0 0 0 Fire 521104 Contractual-Physicals 5,870 0 0 0 0 0 0 0 Hazmat 521105 Contractual-Physicals 34,585 0 0 0 0 0 0 0 Police 521106 Contractual-Physicals 21,323 0 0 0 0 0 0 0 Sheriff 521199 Contractual-Physicals 8,451 0 0 0 0 0 0 0 Other 521604 Contractual-Return to 1,320 0 0 0 0 0 0 0 Work 521605 Contractual-Vaccines 4,510 0 0 0 0 0 0 0 Flu 521606 Contractual-Vaccines 3,453 0 0 0 0 0 0 0 Hep B 521802 Contractual-PMA Wkr 38,343 85,000 85,000 85,000 0 0 0 0 Comp Claim 521803 Contractual-Workers 2,258,704 2,208,000 2,208,000 3,000,000 0 0 0 0 Comp Pymts 521905 Contractual-Other 26,938 223,400 223,400 223,400 0 0 0 0 524110 Repairs-Office 0 200 200 200 0 0 0 0 Equipment 531914 Supp-Office and Printing 0 500 500 500 0 0 0 0 531999 Supp-Other 0 1,000 1,000 1,000 0 0 0 0 535100 Books and Publications 240 500 500 500 0 0 0 0 536110 Dues-Memberships 0 250 250 250 0 0 0 0 542010 Tele-Telephone 0 750 750 750 0 0 0 0 542020 Tele-Telephone Cellular 0 500 500 500 0 0 0 0 555100 Training 139 500 500 500 0 0 0 0 555205 Travel-Mileage 0 250 250 250 0 0 0 0 555210 Travel 0 500 500 500 0 0 0 0 820-57-110-1102-000000-000 2,554,621 2,592,438 2,592,438 3,387,191 0 0 0 0 0119 Finance and Budget - Risk 2,240,506 6,041,201 6,041,201 6,808,387 0 0 0 0

820 Risk Management Fund 2,240,506 6,041,201 6,041,201 6,808,387 0 0 0 0

830 Health Insurance Fund 0114 Finance and Budget - Health Insurance Fund 830-58-109-1092-000000-000 Health Insurance

GovMax V5 18-87 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 830 Health Insurance Fund 0114 Finance and Budget - Health Insurance Fund 830-58-109-1092-000000-000 Health Insurance 521001 Contractual-Actuary 0 0 0 2,000 0 0 0 0 Fees 521011 Contractual-Ins 1,194,986 1,200,000 1,200,000 1,200,000 0 0 0 0 Fees-Optima 521905 Contractual-Other 3,264 0 0 0 0 0 0 0 550100 Claims-Health Insurance 12,421,392 14,310,862 14,310,862 12,176,695 0 0 0 0 Optima 550101 Claims - HRA + 65 414,030 500,000 500,000 430,000 0 0 0 0 Retirees 550102 Claims-Health 0 0 0 3,000,000 0 0 0 0 Insurance-Retiree 550125 Insurance-Delta Care 173,823 172,494 172,494 150,659 0 0 0 0 550127 Insurance-Delta PPO 743,849 701,931 701,931 746,929 0 0 0 0 Plus 550130 Insurance-Vision Svcs 292,718 272,337 272,337 263,071 0 0 0 0 553000 Indirect Cost Allocation 13,886 2,879 2,879 18,455 0 0 0 0 559900 Contingency-Other 5,959 1,189,179 1,189,179 1,189,179 0 0 0 0 Operating 580010 OPEB TO TRUST 0 3,000,000 3,000,000 1,000,000 0 0 0 0 830-58-109-1092-000000-000 Health 15,263,906 21,349,682 21,349,682 20,176,988 0 0 0 0 0114 Finance and Budget - Health 15,263,906 21,349,682 21,349,682 20,176,988 0 0 0 0

830 Health Insurance Fund 15,263,906 21,349,682 21,349,682 20,176,988 0 0 0 0

900 Portsmouth City Public Schools 0901 Public Education 85010 Portsmouth City Public Education 500001 Instruction 0 106,446,910 106,446,910 105,384,729 0 0 0 0 500002 Administration, 0 8,619,319 8,619,319 9,500,397 0 0 0 0 Attendance and Health 500004 Pupil Transportation 0 6,433,474 6,433,474 6,619,684 0 0 0 0 500005 Operation and 0 14,144,522 14,144,522 15,606,499 0 0 0 0 Maintenance 500007 Debt and Fund Transfers 0 3,086,922 3,086,922 1,408,105 0 0 0 0 500008 Technology 0 5,572,166 5,572,166 6,807,875 0 0 0 0 500100 School Grants Fund 0 18,867,500 18,867,500 18,089,580 0 0 0 0 500300 School Food Services 0 8,618,790 8,618,790 8,901,727 0 0 0 0 Fund 500500 School Textbook Fund 0 1,496,186 1,496,186 1,334,821 0 0 0 0 500600 School Risk 0 19,700,000 19,700,000 19,636,800 0 0 0 0 Management Fund 85010 Portsmouth City Public 0 192,985,789 192,985,789 193,290,217 0 0 0 0 0901 Public Education 0 192,985,789 192,985,789 193,290,217 0 0 0 0

900 Portsmouth City Public Schools 0 192,985,789 192,985,789 193,290,217 0 0 0 0

910 Community Development 0807 Community Planning and Development Program 22000 Community Development And Planning Progra 65500 Community Planning 0 1,441,844 1,441,844 1,443,984 0 0 0 0 Development Block Grant (CDBG) 65700 HOME Investment 0 348,694 348,694 340,584 0 0 0 0 Partnership Grant (HOME) Program 22000 Community Development And 0 1,790,538 1,790,538 1,784,568 0 0 0 0 0807 Community Planning and 0 1,790,538 1,790,538 1,784,568 0 0 0 0

GovMax V5 18-88 3/20/2018 4:34:25PM - ET Expenditure Line Item Budget grouped by Fund, Business Unit City of Portsmouth Fiscal Year 2019 Account FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Code Account Description Actual Adopted Amended Budget Budget Budget Budget Budget 910 Community Development 0 1,790,538 1,790,538 1,784,568 0 0 0 0

Report Total 386,387,594 624,372,377 624,372,377 624,912,007 0 0 0 0

GovMax V5 18-89 3/20/2018 4:34:25PM - ET