CAROLINE COUNTY VIRGINIA Fiscal Year 2016 – 2017 Proposed Budget This budget document was prepared by the Office of the County Administrator and the County Department of Finance. CAROLINE COUNTY, VIRGINIA FISCAL YEAR 2016-2017 PROPOSED BUDGET TABLE OF CONTENTS Budget Highlights ..................................................................................................................1 Estimated Revenues All Funds ..............................................................................................4 Estimated Expenditures All Funds.........................................................................................5 Budget Summary All Funds...................................................................................................6 General Fund Summary .........................................................................................................7 School Funds Summary .........................................................................................................8 Social Services Summary ......................................................................................................9 Comprehensive Services Act Summary .................................................................................9 Debt Retirement Fund Summary ...........................................................................................10 Tourism Fund Summary ........................................................................................................11 Caroline Utility Fund Summary .............................................................................................12 Dawn Wastewater Fund Summary ........................................................................................13 All Other Funds Summary .....................................................................................................14 General Fund Revenues .........................................................................................................15 General Fund Expenditures ....................................................................................................16 General Government Administration ..................................................................................17 Judicial Administration .......................................................................................................18 Public Safety .......................................................................................................................19 Public Works .......................................................................................................................20 Health and Welfare .............................................................................................................21 Education ............................................................................................................................22 Parks, Recreation and Cultural Enrichment ........................................................................23 Community Development ...................................................................................................24 Non-Departmental. ..............................................................................................................25 Proposed Tax Rates ...............................................................................................................26 2016 Full-Time Personnel......................................................................................................27 Summary Bond Issues............................................................................................................31 Capital Improvements Five Year Plan ...................................................................................32 General Fund Revenue Detail ................................................................................................41 General Fund Expenditure Detail ..........................................................................................48 School Revenue Detail ...........................................................................................................69 School Expenditure Detail .....................................................................................................72 Social Services Revenue Detail .............................................................................................73 Social Services Expenditure Detail ........................................................................................74 Comprehensive Services Act Detail ......................................................................................76 Law Library Detail .................................................................................................................77 Courthouse Maintenance Fund Detail ...................................................................................77 Fire/Rescue Grant Fund Detail ..............................................................................................77 Tourism Fund Detail ..............................................................................................................78 Economic Development Fund ................................................................................................79 Proffers Fund Detail ...............................................................................................................79 Program Income Fund Detail .................................................................................................80 Sheriff Special Revenue Fund Detail .....................................................................................80 Debt Retirement Fund Detail .................................................................................................80 Caroline Utilities Fund Revenue Detail .................................................................................83 Caroline Utilities Fund Expense Detail .................................................................................85 Dawn Wastewater System Fund Detail .................................................................................90 Capital Improvements Fund Revenue Detail .........................................................................92 Capital Improvements Fund Expenditure Detail ...................................................................93 School Capital Improvements Fund Detail ............................................................................95 Highlights of County Administrator’s Proposed FY 2016/2017 Budget General Information Total budget of $91,614,282, which is $2,821,977 or 3.2% more than the previous fiscal year General Fund budget of $47,952,447, which is $1,216,201 or 2.6% more than the previous fiscal year No proposed increases in tax rates or fees Total budget comprised of 55% local revenues, 37% state revenues, 6% federal revenues and 2% transfers (from General Fund balance and other miscellaneous sources) Proposes use of $1,582,342 from General Fund Balance to balance budget Schools Increases local transfer to Schools Operating Fund to $12,780,680, or $350,00 more than previous fiscal year Increases transfers to School Operating Fund for bus leases to $244,111, an increase of $34,810 from previous fiscal year Provides an additional $186,184 to purchase two new school buses Projects $706,909 in additional state funding for school operations based on Governor’s proposed budget School Capital Projects $30,000 for security up fits and waterproof exterior at school annex building adjacent to former Bowling Green Elementary $75,000 to convert to natural gas at Caroline Middle School $12,497 for replacement desks and chairs $7,500 for floor scrubbers Personnel Related Proposes five (5) new full-time positions – three (3) EMT/Firefighters; one (1) Commonwealth’s Attorney – Secretary; and one (1) Animal Shelter Technician (convert from part-time to full-time) Includes $306,572 for 2.0% pay increase effective July 1, 2016 for full-time and part- time employees under the County Administrator, Constitutional Officers and Social Services 1 Comprehensive Services Act Increase of $35,302 in funding for the Comprehensive Services Act, bringing total CSA budget to $2,400,000 Required local match will increase by $11,325 to $746,943. Capital Projects Includes $1,979,447 for the following capital projects: . $329,450 for lease/purchase of 9 new Sheriff’s cars . $70,000 for repairs to Bowling Green Volunteer Fire Department . $500,000 for conventional cab fire engine to replace 1993 Frog Level Volunteer Fire Department Engine (lease/purchase) . $180,000 for new ambulance to replace 2005 unit (lease/purchase) . $150,000 to replace Fire & Rescue 4 x 4 SUV and 1993 brush truck . $160,000 for solid waste roll off truck (lease purchase) . $65,000 for Fire & Rescue logistics building ($50,000 grant) . $300,000 for replacement financial management system . $100,000 for Video/Lighting system upgrades in Community Services Center auditorium Vehicle/Equipment Purchases in Operating Budget Purchase vehicle for Commissioner of the Revenue’s Office - $24,194 Replace 2006 Inspections Division vehicle (mileage over 200,000) - $23,230 Replace 2006 Solid Waste Division pickup truck (mileage 180,000) - $31,000 Replace 2002 Facilities Division van (150,000 miles) - $29,500 Replace 1997 Parks & Recreation van - $27,000 Replace 2005 Utilities dump truck (corrosion from use as salt spreader) - $43,000