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Debt Service Fund 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 ...........................................................................................................................
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