ChesterfieldChesterfield County,County, VirginiaVirginia Biennial Financial Plan, FY2013 and FY2014 Capital Improvement Program, FY2013-FY2017 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 Daniel A. Gecker Dorothy Jaeckle Chairman Vice Chairman Midlothian District Bermuda District Arthur S. Warren James “Jim” M. Holland Stephen A. Elswick Clover Hill District Dale District Matoaca 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 James J. L. Stegmaier County Administrator 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. 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 Table of Contents General County Administrator’s Transmittal Letter.. i Geography/Demographics of Chesterfield County . 1 Early History of Chesterfield County. 2 County Organizational Chart. 3 Strategic Plan . .5 Budget Process and Financial Policies Budget Process . 23 Budget Calendar . 24 Financial Policies . 26 Basis of Accounting, Structure of County Funds, and Basis of Budgeting . 33 Revenue and Expenditure Summaries Revenue Analysis. 39 Consolidated Revenue and Expenditure Summaries FY2013 . 52 Consolidated Revenue and Expenditure Summaries FY2014. 56 Revenue and Expenditure Summaries by Fund . 60 General Fund Balance Analysis. 70 Multiyear Projections. 71 Debt . 73 General Government. 77 Board of Supervisors . 79 Budget and Management . 81 Community Development Block Grant . 84 Center for Organizational Excellence. 87 Clerk to the Board . 90 County Administration . 91 County Attorney . 93 Human Resource Management . 94 Employee Medical Center . 96 Intergovernmental Relations . 98 Public Affairs . 100 Management Services. 103 Administration . 105 Accounting . 107 General Services Administration. 109 Facility Management. 110 Energy Management. 110 Security Management. 110 Radio Communications.. 110 Document Services.. 111 Fleet Management. 111 Airport. 111 Waste and Resource Recovery. 112 Table of Contents Information Systems Technology . 115 Internal Audit . 118 Purchasing . ..