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FY2012 Budget (PDF) CHESTERFIELD COUNTY Biennial Financial Plan, FY2011 and FY2012 FY2012 Amendments Capital Improvement Program, FY2012-FY2016 Providing a FIRST CHOICE community through excellence in public service The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Chesterfield County for its biennial budget for the biennium beginning July 1, 2010. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of two years only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. CHESTERFIELD COUNTY Board of Supervisors Arthur S. Warren Dorothy Jaeckle Chairman Vice Chairman Clover Hill District Bermuda District James “Jim” M. Holland Marleen K. Durfee Daniel A. Gecker Dale District Matoaca District Midlothian District STRATEGIC GOALS To be exemplary stewards of the public trust and a model for excellence in government To provide consistently excellent customer service To be known for an extraordinary quality of life To be the safest and most secure community of its size To be the employer of choice To be the FIRST CHOICE business community To be responsible protectors of the environment Chesterfield County, Virginia VISION Our vision is to be the recognized leader in government, the standard by which others measure their progress and success. Every employee has a personal devotion to excellence in public service and embraces the highest standards of ethics and integrity. Every resident takes pride in knowing that the county provides the finest quality of life available in any American community. James J. L. Stegmaier County Administrator MISSION Providing a FIRST CHOICE community through excellence in public service. GUIDING PRINCIPLES AND VALUES County employees and residents are shareholders in the county’s future and share a commitment to fairness, integrity, diversity and fiscal accountability. As models for excellence, county leaders and employees uphold the following values in the operation of the local government: Customer Focus Ethical Behavior Teamwork Leadership Continuous Improvement Open Communications Employee Involvement Progressive Thinking Data-Driven Decisions READER’S GUIDE TO THE BIENNIAL FINANCIAL PLAN FY2011 and FY2012 FY2012 Amendments The purpose of this document is to provide useful, concise information about Chesterfield County financial plans and operations to community members, elected officials and interested parties. The FY2012 amendments to the Biennial Financial Plan are organized along functional lines and include a brief narrative discussion of each department’s major objectives, operating plans (including accomplishments and issues), and any significant changes in operations since the first year Biennial document. Each narrative provides a breakdown of expenditures by personnel, operating, and capital allocations, and includes the number of full-time positions in each department. Each narrative includes performance measurement information for selected department goals and objectives. In most cases, historical data is included along with a stated performance target, benchmarks, and supporting initiatives. Index to Items of Interest Page County Administrator’s Letter.............................................................. i County Debt....................................................................................... 50 County Revenue Analysis.................................................................. 21 General Fund Balance Analysis......................................................... 48 General Fund Revenues & Expenditures Summaries........................ 34 Schools............................................................................................. 233 Financial Policies................................................................................. 8 For a complete listing of budget topics, please refer to the Table of Contents. For an alphabetical listing, by department or program, please see the Index. THE BIENNIAL FINANCIAL PLAN AND RELATED DOCUMENTS Biennial Financial Plan - Chesterfield’s biennial financial plan encompasses a two-year period. The fiscal year begins July 1 and ends June 30. While the Board of Supervisors approves a biennial budget, the adopted appropriations resolution covers only one year of the biennium as provided by the county code. The second year is approved at that time, then amended and adopted by appropriations resolution the second year. In addition to the Biennial Financial Plan, the County prepares several other documents that relate to county operations and finances. These include: County’s Strategic Plan Performance Report - This report consolidates and communicates the results of the County’s efforts to accomplish its strategic goals and objectives. The County’s performance system is centered on the customer and the employee as well as process and financial perspectives. The results are presented in easy-to- read graphs so trends can be readily visualized. Each performance measurement also has an established target or stretch goal, to encourage continuous improvement. School Budget - This document details the School Board operations and financial plan. Comprehensive Annual Financial Report - This document presents the County’s financial statements at June 30 of each year. This report is prepared by the Accounting Department in accordance with Governmental Accounting Standards Board (GASB), Financial Accounting Standards Board (FASB), and the Auditor of Public Accounts of the Commonwealth of Virginia standards. This report is subject to an annual audit by an independent accounting firm. READER’S GUIDE TO THE BIENNIAL FINANCIAL PLAN FY2011 and FY2012 FY2012 Amendments Classification and Compensation Plan - This document provides information on personnel related transactions, and includes a salary schedule for authorized positions. TABLE OF CONTENTS INTRODUCTION County Administrator's Transmittal Letter .................................................................................................... i Geography/Demographics of Chesterfield County....................................................................................... 1 Early History of Chesterfield County ........................................................................................................... 2 County Organizational Chart ........................................................................................................................ 3 Budget Process.............................................................................................................................................. 5 Budget Calendar............................................................................................................................................ 6 Financial Policies.......................................................................................................................................... 8 Basis of Accounting, Structure of County Funds, Basis of Budgeting....................................................... 16 REVENUE AND EXPENDITURE SUMMARIES................................................................................ 21 Revenue Analysis........................................................................................................................................ 21 Consolidated Revenue and Expenditure Summaries .................................................................................. 34 Revenue and Expenditure Summaries by Fund .......................................................................................... 38 General Fund Balance Analysis.................................................................................................................. 48 Multi-Year Projections................................................................................................................................ 49 Debt............................................................................................................................................................. 50 GENERAL GOVERNMENT .................................................................................................................. 53 Board of Supervisors................................................................................................................................... 55 Budget and Management ............................................................................................................................ 57 Community Development Block Grant .......................................................................................... 59 Center for Organizational Excellence......................................................................................................... 63 Clerk to the Board....................................................................................................................................... 65 County Administration................................................................................................................................ 67 County Attorney ........................................................................................................................................
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