CCIITTYY OOFF NNOORRFFOOLLKK AAPPROVED OOPERATING AND CCAPITAL IIMPROVEMENT BBUDGETS For the Fiscal Year July 1, 2006 through June 30, 2007 N O R F O L K Life. Celebrated Daily. DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Norfolk, Virginia for its annual budget for the fiscal year beginning July 1, 2005. (The review process by GFOA has not commenced for the annual budget for the fiscal year beginning July 1, 2006.) 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 communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we will submit it to GFOA for eligibility. CITY COUNCIL’S VISION OF NORFOLK The City of Norfolk continues to stay the course by remaining true to its vision. In the early 1990’s City Council established the vision of Norfolk and the current City Council and City Administration remain committed to executing and maintaining the vision. Norfolk is a national leader in the quality of life offered to all its residents. This is achieved through effective partnerships between City government and its constituents. As a result, Norfolk is a physically attractive, socially supportive, and financially sound city. Here, the sense of community is strong. Neighborhoods are designed so that people of all ages can know their neighbors and travel the streets and sidewalks in safety. This sense of community exists citywide. Norfolk is known nationally as a strategically located place where there are abundant and fulfilling employment, recreational, and educational opportunities. Our Priorities: • Community Building • Education • Public Accountability • Public Safety • Regional Partnerships • Economic Development CITY OF NORFOLK, VIRGINIA YOUR GOVERNMENT AT WORK FOR YOU Norfolk City Council is the legislative body of the City government. It is authorized to exercise all the powers conferred upon the City by the Commonwealth of Virginia in the State constitution, State laws and the Charter of the City of Norfolk. City Council is composed of eight members. Seven members are elected through a ward system, and the Mayor is elected by the residents of Norfolk. These members elect a vice president (Vice Mayor) of the Council every two years. For further information on the duties, powers and meetings of the Council, call the Office of the Mayor (664-4679) or the Office of the City Clerk (664-4253). The City Council generally meets every Tuesday in the Council Chambers in Norfolk City Hall. There are four meetings a month. On the first and last Tuesdays of the month the meetings are held at 7:00 p.m. On the second and third Tuesdays, the meetings are held at 2:30 p.m. The City of Norfolk operates under a Council-Manager form of government whereby the Council appoints a chief executive, the City Manager, Regina V.K. Williams. The Council also appoints a City Attorney, Bernard A. Pishko; City Clerk, Breck R. Daughtrey; Real Estate Assessor, Bill Marchand (acting); and City Auditor, John Sanderlin. CITY OF NORFOLK MAP Norfolk borders the cities of: Virginia Beach, Chesapeake, and Portsmouth (separated by the Elizabeth River) Situated on the East Coast, Norfolk is located: 91 miles from Richmond, 213 miles from Washington, D.C., 352 miles from New York, 585 miles from Atlanta, ACKNOWLEDGEMENTS The preparation of the City’s annual resource allocation plan requires a tremendous amount of hard work and dedication on the part of many people. Developing expenditures and revenue information requires varying sources of data and multiple perspectives. The FY 2007 Budget represents the assistance of many who deserve acknowledgment and appreciation: • Residents of the City and Civic Leagues • Members of the City’s Employee Relations Committees • Retirees Association • Executive Budget Team • City Finance and Business Services Director • Department and Office Directors • Members of the Business Community • Council Appointees, especially the City Assessor • Constitutional Officers, particularly the City Treasurer and • Commissioner of the Revenue • And so many others. Special recognition and gratitude are due the staff of the Office of Budget and Management who worked to prepare this year’s budget. Office of the Budget and Management Staff Marcus D. Jones, Director Sabrina Joy-Hogg, Jose Benitez, Paris Colburn, Patricia Harrison, Gerald Peebles, Lindsay Kennedy, Ketly Hinojos, Frank Hart, Kelli Stewart, Janice Hurley, Jared Chalk and Rhonda Scott Regina V.K. Williams City Manager CITY OF NORFOLK ORGANIZATION CHART Citizens of Norfolk Constitutional City Council Officers & Local Officials • City Treasurer • Commissioner of the Revenue • Sheriff • Commonwealth’s Attorney • Clerk of courts • Circuit Court Judges • Registrar* City Manager Appointed Boards • Norfolk School Board • Norfolk Redevelopment & Housing Authority • Norfolk International Airport Board • Community Services Board • Executive • Neighborhood Preservation • Cultural Facilities, Arts & Entertainment • Planning & Community Development • Development • Police • Finance & Business Services • Public Health • Fire-Rescue • Public Works • Human Resources • Recreation, Parks & Open Space • Human Services • Utilities • Information Technology • Zoo • Libraries • The National Maritime Center *Appointed by Virginia State Board of Elections TABLE OF CONTENTS CITY MANAGER’S MESSAGE BUDGET OVERVIEW Reader’s Guide to the Budget 1-1 Financial Policies 1-3 Fund Structure 1-7 Basis of Budgeting 1-9 Basis of Accounting 1-9 Budget Process 1-11 Budget Calendar 1-13 Estimated Revenues by Source 1-15 Estimated Expenditures by Use 1-16 Estimated Expenditures by Fund 1-17 Major Revenue Sources 1-19 Tax Rates and Fees 1-29 General Fund Balance Reserves 1-31 Summary of Changes in Fund Balances 1-32 Summary of Changes in Net Assets 1-34 Transfers From/To 1-36 Personnel Staffing Summary 1-37 City Indebtedness 1-43 Yearly Maturity of Long-Term Debt 1-47 GENERAL FUND REVENUES General Fund Revenue Summary 2-1 GENERAL FUND EXPENDITURES General Fund Expenditures Summary 3-1 DEPARTMENT BUDGETS LEGISLATIVE City Council 4-1 City Clerk 4-3 Records Management 4-5 City Auditor 4-9 Real Estate Assessor 4-13 EXECUTIVE City Manager 4-15 Office of Budget & Management 4-19 Communications and Public Information 4-21 Office of Grants Management 4-27 Intergovernmental Relations 4-31 Office to End Homelessness 4-35 DEPARTMENT OF LAW City Attorney 4-39 Table of Contents - i TABLE OF CONTENTS CONTINUED CONSTITUTIONAL OFFICERS City Treasurer 4-43 Commissioner of the Revenue 4-47 JUDICIAL Circuit Court Judges 4-53 Clerk of Circuit Court 4-55 Commonwealth’s Attorney 4-59 General District Court 4-63 Juvenile & Domestic Relations Court 4-65 Magistrate 4-67 Probation Services 4-69 Sheriff and Jail 4-71 OFFICE OF ELECTIONS Elections 4-77 GENERAL MANAGEMENT Finance and Business Services 4-79 City Controller Facility and Enterprise Management Purchasing Agent Retirement Human Resources 4-89 Information Technology 4-95 Radio & Electronics 4-103 NON-DEPARTMENT APPROPRIATIONS Departmental Support 4-107 Compensation and Benefits General Administration Outside Agencies 4-111 Community Partnerships Public Amenities Memberships and Dues COMMUNITY DEVELOPMENT Planning & Community Development 4-115 Development 4-123 Table of Contents - ii TABLE OF CONTENTS CONTINUED PARKS, RECREATION & CULTURAL Recreation/Parks and Open Space 4-129 Recreation and Community Services Parks and Urban Forestry Cemeteries Neighborhood Preservation 4-137 Administrative Service Bureau Bureau of Community Relations Office of Housing Bureau of Neighborhood Revitalization Office of Youth Development Cultural Facilities, Arts & Entertainment 4-145 Scope Chrysler Hall Exhibition Hall Wells Theater Harrison Opera House Harbor Park MacArthur Memorial Attucks Theater Selden Arcade Libraries 4-153 Zoological Park 4-159 PUBLIC HEALTH & ASSISTANCE Human Services 4-163 Social Services Youth Services Treatment Foster Care Public Health 4-171 PUBLIC SAFETY Fire-Rescue 4-175 Police 4-183 Field Operations Investigative Services Administrative Services Table of Contents - iii TABLE OF CONTENTS CONTINUED PUBLIC WORKS Public Works 4-189 Design Surveys Streets and Bridges Waste Management Transportation Street Lighting VDOT Street Maintenance DEBT SERVICE Debt Service 4-201 EDUCATION FUNDS Education Norfolk Public Schools 5-1 Summary 5-3 Operating Fund 5-5 Grants 5-7 Child Nutrition Services 5-9 SPECIAL REVENUE FUNDS Special Revenue Fund Summary 6-1 Cemeteries 6-3 Emergency Preparedness and Response 6-7 Golf Operations 6-13 The National Maritime Center 6-15 Public Amenities 6-21 Storm Water Management 6-23 Towing & Recovery Operations 6-27 Cruise Ship Terminal 6-31 Tax Increment Financing 6-33 ENTERPRISE FUNDS Enterprise Fund Summary 7-1 Finance and Business Services - Parking Facilities Fund 7-3 Public Utilities - Wastewater & Water Funds 7-9 INTERNAL SERVICE FUNDS Internal Service Fund Summary 8-1 Finance and Business Services - Fleet 8-3 Finance and Business Services - Storehouse 8-9 Table of Contents - iv TABLE OF CONTENTS CONTINUED CAPITAL IMPROVEMENT PLAN Approved FY 2006 CIP Budget Reader’s Guide 9-1 Funding Sources 9-7 Uses of Funds 9-9 Five-Year Plan Summary 9-15 General CIP Project Summaries Education 9-23 Transportation