5-11-2023 Work SessionWORK SESSION MEETING OF THE ISLE OF WIGHT COUNTY BOARD OF
SUPERVISORS HELD IN THE ROBERT C. CLAUD, SR. BOARD ROOM OF THE ISLE
OF WIGHT COUNTY COURTHOUSE LOCATED AT 17090 MONUMENT CIRCLE, ISLE
OF WIGHT, VIRGINIA ON THURSDAY, THE ELEVENTH DAY OF MAY IN THE YEAR
TWO THOUSAND AND TWENTY-THREE AT SIX O'CLOCK P.M.
BOARD MEMBERS PRESENT:
William M. McCarty, Chair - District 2
Joel C. Acree, Vice Chair - District 4
Richard L. Grice - District 1
Don G. Rosie, II - District 5
Rudolph Jefferson - District 3
STAFF MEMBERS PRESENT:
Randy R. Keaton, County Administrator
Donald T. Robertson, Assistant County Administrator
Robert W. Jones, Jr., County Attorney
Amber Johnson, Deputy Clerk
Stephanie Humphries, Budget & Finance Director
Teresa Morgan, Comptroller
Marina Hitchings, Financial Analyst
Michelle Clark, Human Resources Director
Linda Tuck, Human Resources Coordinator
Gerald Gwaltney, Commissioner of Revenue
Meagan Doggett, Chief Deputy Commissioner of Revenue
CALL TO ORDER
The Chair called the meeting to order at 6:00 p.m.
APPROVAL OF AGENDA
Supervisor Jefferson motioned to approve the agenda as presented. The motion was
unanimously adopted (5-0).
INVOCATION
Don Robertson gave the invocation and led the Pledge of Allegiance.
COUNTY ADMINISTRATOR'S REPORT
A. Proposed Sick Leave Bank Policy - Michelle Clark explained proposed changes
to Article XIII — Section 13.0 — Leave Donation. These changes will be on the
May 18 agenda for action.
B. Proposed Operating & Capital Budgets for FY 2023 — 24 and related ordinances.
There was much discussion regarding the proposed budget, proposed tax rate, and the
reassessment.
Supervisor Grice motioned to approve an Ordinance approving the county operating
and capital budgets and appropriating funds for expenditures contemplated during the
Fiscal Year beginning July 1, 2023, and ending June 30, 2024, and regulating the
payment of money out of the County Treasury. The motion was unanimously adopted
(5-0).
AN ORDINANCE APPROVING THE COUNTY OPERATING
AND CAPITAL BUDGET AND APPROPRIATING FUNDS FOR
EXPENDITURES CONTEMPLATED DURING THE FISCAL
YEAR BEGINNING JULY 1, 2023 AND ENDING JUNE 30, 2024,
AND REGULATING THE PAYMENT OF MONEY
OUT OF THE COUNTY TREASURY
BE IT AND IT IS HEREBY ORDAINED by the Board of Supervisors of Isle of Wight
County, Virginia, to -wit:
Section 1: Except as provided in Section 2 of this Ordinance, the County of Isle of
Wight, Virginia, Proposed Annual Operating and Capital Budget, Fiscal Year 2023-2024
dated April 1, 2023, along with the associated Uniform Fee Schedule attached hereto as
Exhibit A (hereinafter referred to as the "County Budget"), and submitted by the County
Administrator, as amended by the Isle of Wight County Board of Supervisors, is
approved as the County Budget for the fiscal year beginning July 1, 2023, and ending
June 30, 2024.
Section 2: The County Budget shall be subject to transfers authorized by law and to
such further amendments by ordinance, pursuant to Section 15.2-2507 of the Code of
Virginia (1950, as amended), as the Board of Supervisors may deem appropriate.
Section 3: The amount named in the County Budget, as amended, for County
operations for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in the
following fund amounts are hereby appropriated from the revenues of the County for
use by the various funds of the County Government referenced in said budget for the
said fiscal year. Any appropriation to a specific fund but identified as a revenue source
in another fund is specifically designated and restricted for accounting and transfer
purposes only and not for any other expenditure from the source fund.
Fund
2023-2024
General Fund
$95,536,114
Debt Service Fund
$948,240
Capital Projects Fund
$7,689,445
Grants Fund
$569,288
911 Fund
$2,903,474
County Fair Fund
$501,095
Social Services Fund
$5,323,925
Children's Services Act Fund
$528,791
Technology Services Fund
$1,739,239
Risk Management Fund
$906,679
Public Utility Fund
$13,396,868
Stormwater Fund
$1,487,500
Economic Development Authority
$4,153,386
Total County Funds Budget
$135,684,044
Section 4: Except as it may be amended from time to time in accordance with
applicable law by the Isle of Wight County Board of Supervisors, at the request of the
Isle of Wight County School Board, the Isle of Wight County School Operating and
Capital Budget, Fiscal Year 2023-2024, dated March 22, 2023, and submitted to
the Isle of Wight County Administrator by the School Superintendent for consideration
by the Isle of Wight County Board of Supervisors, is approved, as amended, as the
annual budget for educational purposes for the Fiscal Year beginning July 1, 2023 and
ending June 30, 2024.
Section 5: Pursuant to Section 22.1-94 of the Code of Virginia, the following
classification appropriations are hereby made for Isle of Wight County Public Schools
("Public Schools") for the fiscal year beginning July 1, 2023, and ending June 30, 2024:
Educational Classifications
2023-2024
Instruction
$63,813,552
Administration, Attendance and Health
$3,936,316
Pupil Transportation
$5,032,663
Operation and Maintenance
$8,065,724
Technology
$4,134,859
School Food Services
$2,574,964
Facilities
$441,779
Debt and Fund Transfers
$446,977
Contingency Reserves
0
Total Public Schools Budget
$88,446,834
Section 6: All payments from funds shall be made in accordance with general law and
applicable ordinances and resolutions of the County, except as otherwise specifically
provided herein; provided, however, that payments from the funds appropriated for the
support, maintenance and operation of the Public Schools of the County shall be made
by the County Treasurer upon warrants drawn by the proper officer or officers of the
School Board of the County; and provided further that payments from the funds
appropriated for expenditures of the Department of Social Services shall be made by
the County Treasurer upon presentation of warrants drawn by the Social Services
Director and approved by the Isle of Wight County Board of Social Services.
Section 7: The Board of Supervisors hereby authorizes the issuance and sale of the
County's revenue anticipation note or notes (the "Note" or "Notes"), pursuant to Section
15.2-2629 of the Code of Virginia (1950, as amended) (the "Virginia Code"), in the
aggregate principal amount of up to $25,000,000 in anticipation of the collection of
the taxes and revenues of the County for the fiscal year ending June 30, 2024. If either
the County Administrator or County Treasurer deems that the cash flow needs and the
financial condition of the County warrant the issuance of a Note or Notes, the County
Administrator or the County Treasurer (each hereinafter referred to as the "County
Representative") is authorized and directed to accept a proposal or proposals for the
purchase of the Note or Notes and to approve the terms of the Note or Notes, provided
that the aggregate principal amount of the Notes shall not exceed $25,000,000, none
of the Notes shall mature later than June 30, 2024, and no interest rate on any of the
Notes shall exceed 7%. The County Representative and the Clerk of the Board of
Supervisors (the "Clerk") are hereby authorized and directed to execute an appropriate
negotiable Note or Notes and to affix the seal of the County thereto and such County
Representative is authorized and directed to deliver the Note or Notes to the purchaser
thereof. The County Representative, and such officers and agents of the County as the
County Representative may designate, are hereby authorized and directed to take such
further action as they deem necessary regarding the issuance and sale of the Note or
Notes and all actions taken by such officers and agents in connection with the issuance
and sale of the Note or Notes are ratified and confirmed.
Section 8: The Board of Supervisors hereby authorizes the lease financing of various
County vehicles and equipment essential to the performance of governmental functions
as provided for in the adopted Fiscal Year 2023-2024 County Budget. The funds made
available under the lease will be deposited with a banking institution pursuant to an
Escrow Agreement following procurement of a financial institution in accordance with
the Virginia Public Procurement Act. The County Administrator is authorized to execute
the lease agreement and financing documents on behalf of the County and the County
Clerk shall affix the official seal of the County to the Financing Documents and attest the
same.
Section 9: The amounts appropriated by this Ordinance shall be expended for the
purpose of operating the County government during the 2023-2024 Fiscal Year; and,
with the exception of the items the payment of which is fixed by law, shall be expended
in such proportions as may be authorized by the County Administrator from time to
time.
Section10: All outstanding encumbrances, by contract or fully executed purchase order,
as of June 30 of the fiscal year, shall be offset by an equal amount of assigned Fund
Balance for expenditure in the subsequent fiscal year; provided, however, that if
performance of a contract or purchase order has been substantially completed, an
expenditure and estimated liability shall be recorded in lieu of an encumbrance.
Section 11: All restricted, committed or assigned fund balance project or program
balances standing on the books of the County at the close of business for the fiscal year
ending June 30, 2023 in the amount of $50,000,000 or less that have not been
expended or lawfully obligated or encumbered are hereby reappropriated to be used
to fund the purposes, programs, or projects for which the funds were appropriated.
Section 12: The payment and settlement, made during the 2023-2024 Fiscal Year, of
any claim of any kind against the County; and final judgments, with interest and costs,
obtained against the County during the 2022-2023 Fiscal Year, shall be paid upon
the certification of the County Attorney and the order of the County Administrator
from funds appropriated to the Risk Management Fund; or from the funds appropriated
for the expenditures of the Fund involved in the subject matter of the claim or judgment;
or from the General Fund; as the County Administrator shall find necessary.
Section 13: Except as otherwise specifically required by law or approved by the Board
of Supervisors by resolution, any salary or wage expenditure, and any expenditure of
any kind or description having the effect of a salary or wage payment, shall be made
only for a position, the description of which is identified in the County Pay and
Compensation Plan or which has received prior approval of the Board of Supervisors.
Any other expenditure shall be calculated to result in total expenditures within the Fund
stated in the County Budget, except that transfers of unexpended and unencumbered
balances or portions thereof, initiated by a department director and approved by the
County Administrator, are permitted within Funds. The proper officer or officers of the
Public Schools may make transfers within Classifications as prescribed by policy set by
the Isle of Wight County School Board.
Section 14: The County Administrator is authorized and directed to do all lawful things
necessary to implement and administer the County Budget for Fiscal Year 2023-2024.
Section 15: All ordinances and resolutions, or parts thereof, in conflict with the
provisions of this Ordinance, to the extent of such conflict, are repealed.
Section 16: This Ordinance shall be in effect on and after July 1, 2023, and it shall be
published
C. FY2024 — 33 Capital Improvements Program
Supervisor McCarty motioned to approve the following Resolution adopting the FY2024-
33 Capital Improvements Program. The motion was unanimously adopted (5-0).
A RESOLUTION TO ADOPT THE
5
FY 2024-2033 CAPITAL IMPROVEMENTS PROGRAM
WHEREAS, for planning purposes, capital improvement projects have been
identified and listed for consideration along with their respective costs in the FY2024-
2033 Capital Improvements Program; and,
WHEREAS, the Board of Supervisors deems it appropriate to adopt a capital
improvements program in accordance with the Code of Virginia.
NOW THEREFORE BE IT RESOLVED that the Board of Supervisors of the
County of Isle of Wight, Virginia adopts the FY2024-2033 Capital Improvements
Program.
D. Classification and Compensation Plan for Fiscal Year 2023-24
Supervisor McCarty motioned to approve the following Resolution to approve the
Position Classification and Compensation Plan for Fiscal Year 2023-24. The motion was
unanimously adopted (5-0).
RESOLUTION TO APPROVE THE POSITION CLASSIFICATION
AND COMPENSATION PLAN FOR FISCAL YEAR 2023-2024
WHEREAS, the Board of Supervisors has approved the FY 2023-2024 Annual
Operating Budget; and,
WHEREAS, in accordance with County Policy (Chapter 1: Personnel, Article II,
Position Classification Plan and Article III, Compensation Plan), the Position
Classification and Compensation Plan containing the Salary Schedule and Schematic
List of Classes assigned to Salary Grades has been prepared as referenced in the
attached exhibit in accordance with the Approved FY 2023-2024 Annual Operating
Budget.
NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the Board of
Supervisors of the County of Isle of Wight, Virginia that the FY2023-2024 Position
Classification and Compensation Plan is adopted and shall remain in effect until
amended by the Board.
The Chair adjourned the meeting at 8:40 p.m.
Amber Johnson, Deputy Clerk William M. McCarty, Sr., Chair