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05-13-2021 Budget Adoption Meeting BUDGET ADOPTION 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 THIRTEENTH DAY OF MAY IN THE YEAR TWO THOUSAND AND TWENTY-ONE PRESENT: Richard L. Grice, Smithfield District, Chairman Don G. Rosie, II, Carrsville District, Vice-Chairman Rudolph Jefferson, Hardy District William M. McCarty, Newport District Joel C. Acree, Windsor District ALSO IN ATTENDANCE: Robert W. Jones, Jr., County Attorney Randy R. Keaton, County Administrator Donald T. Robertson, Assistant County Administrator Carey Mills Storm, Clerk CALL TO ORDER Chairman Grice called the meeting to order at 6:00 p.m. APPROVAL OF AGENDA Upon motion of Supervisor Rosie, the agenda was approved (5-0) as presented with Supervisors Grice, Rosie, Acree, McCarty and Jefferson voting in favor of the motion and no Supervisor voting against the motion. INVOCATION Stephanie Humphries, Director of Budget & Finance, delivered the invocation and delivered the Pledge of Allegiance to the Flag. UNFINISHED/OLD BUSINESS A. Proposed FY2021-22 Operating Budget, Capital Budget, Related Ordinances, and FY2022-31 Capital Improvements Plan County Administrator Keaton reviewed with the Board the changes made to the proposed budget responsive to the Board's direction at its May 5, 2021 meeting. He advised that responsive to the Board's direction to defer the proposed tax increase, unexpected increases in revenues will be used from this year's budget to offset a portion of the Transfer to Debt Service Reserve for next fiscal year. Further, the estimated operational expenses in next year's budget will be funded by the estimated increase in revenues and also to avoid using the Fund Balance to fund operational expenses. He pointed out that if the sales tax referendum is approved by the General Assembly and the voters for school construction, we will be able to 1 avoid the planned $.04 tax increase for the new school debt, but if it does not pass, and the increase in revenue does not continue, then taxes will have to be raised the following year to make the debt payments. County Administrator Keaton stated that responsive to the direction of the Board, he has separated out non-profit operations and government operations. He has also separated out the career rescue response from the volunteer rescue response. He stated the proposed budget is now $84,220,438. Supervisor McCarty moved that the following ordinance be adopted: AN ORDINANCE APPROVING THE COUNTY OPERATING AND CAPITAL BUDGET AND APPROPRIATING FUNDS FOR EXPENDITURES CONTEMPLATED DURING THE FISCAL YEAR BEGINNING JULY 1, 2021 AND ENDING JUNE 30, 2022, 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 2021-2022, dated April 1, 2021, 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, 2021, and ending June 30, 2022. 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, 2021, and ending June 30, 2022, 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 2021-2022 General Fund $ 84,220,438 Capital Projects Fund 2,036,744 Grants Fund 7,397,725 County Fair Fund 494,400 Emergency 911 Fund 2,191,628 2 Social Services Fund 4,512,714 Children's Services Act Fund 453,804 Technology Services Fund 1,467,787 Risk Management Fund 782,520 Public Utility Fund 10,339,324 Stormwater Fund 1,436,376 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 2021- 2022, dated March 11, 2021, 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, 2021 and ending June 30, 2022. Section 5: Pursuant to Section 22.1-94 of the Code of Virginia, the following categorical appropriations are hereby made for Isle of Wight County Public Schools ("Public Schools") for the fiscal year beginning July 1, 2021, and ending June 30, 2022: Educational Category 2021-2022 Instructional Services $ 51,524,224 Administration, Attendance and • Health 2,897,039 Pupil Transportation 3,928,651 Operation and Maintenance 6,793,576 Technology 2,540,206 Child Nutrition Services 2,077,203 Debt and Fund Transfers 427,739 Total Funds Budget. $ 70,188,638 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 3 (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, 2022. 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, 2022, 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 2021-2022 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 2021- 2022 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. Section 10: All outstanding encumbrances, by contract or fully executed purchase order, as of June 30, 2021, 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. All restricted or assigned fund balance project or program balances standing on the books of the County at the close of business for the 4 fiscal year ending June 30, 2021 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 11: Notwithstanding the provisions of Section 10, all funds appropriated for Public Schools which are unexpended at year-end shall revert back to the County's General Fund pursuant to Section 22.1-100 of the Code of Virginia for the purpose of replenishment of the Unassigned Fund Balance for payments made by the County on behalf of the Isle of Wight County School Board to comply with the Davis-Bacon Act for the Georgie D. Tyler Middle School project. Section 12: The payment and settlement, made during the 2021-2022 Fiscal Year, of any claim of any kind against the County; and final judgments, with interest and costs, obtained against the County during the 2020-2021 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 plan stated in a specific County Budget account, except that transfers of unexpended and unencumbered balances or portions thereof, initiated by a department director and approved by the County Administrator, are permitted between line items. 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 2021-2022. 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, 2021, and it shall not be published. The motion was adopted (4-0) with Supervisors Rosie, Acree, McCarty and Jefferson voting in favor; no Supervisor voting against the motion; and, Chairman Grice abstaining from voting on the matter due to the deferment of the years' • worth of taxes. Supervisor McCarty moved that the following ordinance be adopted: AN ORDINANCE TO IMPOSE TAX RATES FOR ISLE OF WIGHT COUNTY, VIRGINIA FOR FISCAL YEAR JULY 1, 2021 THROUGH JUNE 30, 2022 BE IT AND IT IS HEREBY ORDAINED by the Board of Supervisors of the County of Isle of Wight, Virginia, to-wit: Section 1: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of $0.85 per one hundred dollars of assessed valuation on all taxable real estate, and all real and personal property of public service corporations in accordance with Section 58.1-2606 of the Code of Virginia (1950, as amended). Section 2: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of $1.75 per one hundred dollars of assessed valuation on machinery and tools used in businesses as defined in Section 58.1- 3507 of the Code of Virginia (1950, as amended). Section 3: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of $1.00 per one hundred dollars of assessed valuation of boats, watercraft and aircraft as defined in Section 58.1-3606 of the Code of Virginia (1950, as amended). Section 4: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of $4.50 per one hundred dollars of assessed valuation on all tangible personal property, as defined and classified in Sections 58.1- . 3500 through 3504 and Section 58.1-3506 of the Code of Virginia (1950, as amended) except that all household goods and personal effects as defined and classified in Section 58.1-3504 are exempt from said levy. Section 5: That, in accordance with the Personal Property Tax Relief Act, as adopted by the Virginia General Assembly, the car tax relief for Calendar Year 2021 shall be set at forty percent (40%) for vehicles over $1,000.00 in value on the first $20,000.00 in value and for vehicles valued at $1,000.00, or under, the percentage of relief shall be one hundred percent (100%). Section 6: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of $0.32 per one hundred dollars of assessed valuation on watercraft, including vessels and ships, weighing five tons or more, excluding privately owned pleasure boats and watercraft used for recreational purposes only. Section 7: That there is hereby levied for the fiscal year beginning July 1, 2021, a tax of one-half (1/2) of one percent (1%) of the gross receipts on 6 telephone and telegraph companies, water companies, heat, light and power companies, except electric suppliers, gas utilities and gas suppliers as defined in Section 58.1-400.2 of the Code of Virginia (1950, as amended) and pipeline distribution companies as defined in Section 58.1-2600 of said Code, accruing from sales to the ultimate consumer in the County of Isle of Wight, Virginia, pursuant to Section 58.1-3731 of the Code of Virginia (1950, as amended), however, in the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation. BE IT FURTHER ORDAINED that this Ordinance be entered in the Minutes of this Board of Supervisors and that a copy thereof by the Clerk of this Board, be furnished to the Treasurer of this County. The motion was adopted (4-0) with Supervisors Rosie, Acree, McCarty and Jefferson voting in favor; no Supervisor voting against the motion; and, Chairman Grice abstaining from voting on the matter. Supervisor Jefferson moved that the following Resolution be adopted: RESOLUTION TO APPROVE THE POSITION CLASSIFICATION AND COMPENSATION PLAN FOR FISCAL YEAR 2021-2022 WHEREAS, the Board of Supervisors has approved the FY 2021-2022 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 2021-2022 Annual Operating Budget. NOW, THEREFORE, .BE IT AND IT IS HEREBY RESOLVED that the FY 2021-2022 Position Classification and Compensation Plan is adopted and shall remain in effect until amended by the Board. The motion was adopted unanimously (5-0) with Supervisors Grice, Rosie, Acree, McCarty and Jefferson voting in favor and no Supervisors voting against the motion. Supervisor Acree moved that the following Resolution be adopted: Enhanced Hazardous Duty Benefits WHEREAS, subject to the approval of the Virginia Retirement System ("VRS") Board of Trustees, Code of Virginia §51.1-138 permits a political subdivision of the Commonwealth of Virginia currently participating in VRS to make an irrevocable 7 election to provide enhanced hazardous duty retirement benefits for its eligible employees as outlined in §51.1-138; and, NOW, THEREFORE, BE IT RESOLVED, that the County of Isle of Wight ("the Employer") does hereby elect to have such employees of Employer who are employed in positions as full time Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Jail Officers and whose tenure is not restricted as to temporary or provisional appointment, become eligible, effective the first day of July 2021, for VRS benefits equivalent to those provided for State police officers of the Department of State Police, as set out in §51-1-138 including the retirement multiplier of 1.85% in lieu of the benefits that would otherwise be provided to such employees, and Employers agrees to pay the employer cost for providing such benefits; and, NOW, THEREFORE, the officers of Employer are hereby authorized and directed in the name of Employer to carry out the provisions of this Resolution and to pay to the Treasurer of Virginia from time to time such sums as are due to be paid by Employer for this purpose. The motion was adopted unanimously (5-0) with Supervisors Grice, Rosie, Acree, McCarty and Jefferson voting in favor and no Supervisors voting against the motion. Supervisor Jefferson moved that the following Resolution be adopted: A RESOLUTION TO ADOPT THE FY 2022-2031 CAPITAL IMPROVEMENTS PROGRAM WHEREAS, for planning purposes, capital improvement projects have been identified and listed for consideration along with their respective costs in the FY2022-2031 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 FY2022-2031 Capital Improvements Program. The motion was adopted unanimously (5-0) with Supervisors Grice, Rosie, Acree, McCarty and Jefferson voting in favor and no Supervisors voting against the motion. Supervisor Rosie moved that the following Resolution be adopted: RESOLUTION TO AMEND THE FY 2020-2021 BUDGET AND APPROPRIATE FUNDING FOR METAL BUILDINGS AT HERITAGE PARK WHEREAS, the Board of Supervisors has approved installation of metal buildings at Heritage Park; and, 8 WHEREAS the Board of Supervisors desires to amend the FY 2020-2021 General Fund Budget from Sales Tax Revenue in the amount of $424,500 and Capital Project Fund Budget from the General Fund transfer of $424,500; and, WHEREAS the Board.of Supervisors needs to appropriate $424,500 to the General Fund for the General Fund Transfer, and to the Capital Project Fund for the installation of metal buildings at Heritage Park. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Isle of Wight, Virginia that both the FY 2020-2021 General Fund and Capital Project Fund budgets are hereby amended, and funds appropriated in the amount of $424,500 for the Transfer to Capital Projects Fund and $424,500 for the installation of metal buildings at Heritage Park. BE IT FURTHER RESOLVED that the County Administrator of Isle of Wight County, Virginia is authorized to make the appropriate accounting adjustments and to do all things necessary to give this resolution effect. The motion was adopted unanimously (5-0) with Supervisors Grice, Rosie, Acree, McCarty and Jefferson voting in favor and no Supervisors voting against the motion. CLOSED MEETING The following matters were identified for discussion in closed meeting by County Attorney Jones: A discussion or consideration of the investment of public funds in school construction where competition or bargaining is involved, where, if made public initially, the financial interest of the County would be adversely affected, pursuant to subsection 7 and a discussion regarding the performance of specific appointees to County boards, committees or authorities pursuant to subsection 1, • to include the Commission on Aging, pursuant to subsection 1 Upon motion of Supervisor McCarty and all voting in favor (5-0), the Board entered the closed meeting for the reasons stated by County Attorney Jones. Upon motion of Supervisor Jefferson and all voting in favor (5-0), the Board reconvened into open meeting. County Attorney Jones reminded the Board that in accordance with Section 2-10(G) of the Board's Rules & Procedure, all those who participated in the closed meeting are reminded that all matters discussed in closed meeting are to remain confidential, as provided under the Virginia Freedom of Information Act, and that such matters as were discussed in closed meeting should not be acted upon or discussed in public by any participant unless and until a public, formal action of the Board of Supervisors is taken on that particular subject matter. Upon motion of Supervisor Acree and all voting in favor (5-0), the following Resolution was adopted: 9 CERTIFICATION OF CLOSED MEETING WHEREAS, the Board of Supervisors has convened a closed meeting on this date pursuant to an affirmative recorded vote and in accordance with the provisions of the Virginia Freedom of Information Act; and, WHEREAS Section 2.2-3712(D) of the Code of Virginia requires a certification by this Board of Supervisors that such closed meeting was conducted in conformity with Virginia law; NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors hereby certifies that, to the best of each member's knowledge, (i) only public business matters lawfully exempted from open meeting requirements by Virginia law were discussed in the closed meeting to which this certification resolution applies, and (ii) only such public business matters as were identified in the motion convening the closed meeting were heard, discussed or considered by the Board of Supervisors. VOTE AYES: Acree, Grice, Jefferson, McCarty. Rosie NAYS: 0 ABSENT DURING VOTE: 0 ABSENT DURING MEETING: 0 ADJOURNMENT At 8:05 p.m., Chairman Grice declared the meeting adjourned. Richard L. airman ectiteetti651-191,01 Carey Mills Storm, Clerk 10