City Council Kenneth Cooper PROPOSEDAlexander FISCAL YEAR 2021 BUDGET Mayor Courtney Doyle Mamie B. Johnson FY 021 Budget Calendar Andria P. McClellan Super Ward 6 CITY OF NORFOLK, VIRGINIA Angelia Williams-Graves This page intentionally left blank April 21, 2020 Honorable Mayor and City Council This budget represents more than eight months of work, aligns with City Council priorities, and incorporates input from all levels of city staff and the feedback we have received from residents on their budget priorities. We find ourselves in an extraordinary time with the current COVID-19 emergency. This budget was built with revenue projections and during economic conditions that have been dramatically altered by the pandemic. As a result, the budget that City Council ultimately adopts will have very little resemblance to this document. Between now and budget adoption I will work with staff and the City Council to develop and refine a service level plan that aligns with responsible revenue projections in these uncertain times. We will need our partners at the Federal and State levels to work with us to offset significant revenue loss and rising COVID-19 spending. We are here to answer questions and concerns as we move forward. Sincerely, Dr. Larry H. Filer II City Manager 1 This page intentionally left blank Budget Overview Acknowledgments . 3 Distinguished Budget Presentation Award . 4 City of Norfolk Government. 5 Norfolk City Council and City Manager . 6 City of Norfolk Ward Map . 7 City Council’s Vision for Norfolk . 8 City of Norfolk Organizational Chart . 9 Reader's Guide to the Budget . .10 Financial Policies . .13 Fund Structure . .18 Basis of Budgeting and Accounting . .21 Budget Process. .22 Budget Calendar (Tentative) . .24 General Fund Budget Overview. .25 Estimated General Fund Revenues by Source. .26 Estimated Revenues by Source (All Funds). .28 Estimated Expenditures by Use (All Funds) . .30 Estimated Expenditures by Fund Type. .32 Estimated General Fund Expenditures by Area. .34 Major Revenue Sources. .36 Appropriations . .48 Selected Tax Rates and Fees . .51 General Fund Balance Reserves . .53 Estimated General Fund - Fund Balance . .54 Summary of Changes in Fund Balance . .55 Summary of Changes in Net Assets . .57 Transfers From/To . .59 Full Time Equivalent (FTE) Staffing Summary . .60 City Indebtedness . .62 Yearly Maturity of Long-Term Debt . .66 General Fund Revenues General Fund Revenue Summary . .71 General Fund Expenditures General Fund Expenditure Summary . .81 Strategic Goals and Objectives Strategic Goals and Objectives. .87 Annual Grants Plan Annual Grants Plan . .93 Legislative City Council . 103 City Clerk . 104 City Real Estate Assessor. 108 i City Auditor. .111 Executive City Manager . .117 Budget and Strategic Planning . .120 Resilience. .126 Communications . .130 St. Paul's Area Transformation . .134 Department of Law City Attorney . .139 Constitutional Officers Commissioner of the Revenue. .145 City Treasurer . .149 Clerk of the Circuit Court . .153 Commonwealth's Attorney . .157 Sheriff and Jail . .162 Judicial General District Court . .171 Juvenile and Domestic Relations Court . ..