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05-12-2022 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 TWELFTH DAY OF MAY IN THE YEAR TWO THOUSAND AND TWENTY-TWO PRESENT: • Rudolph Jefferson, District 3, Chairman William M. McCarty, District 2, Vice-Chairman Richard L. Grice, District 1 Don G. Rosie, II, District 5 Joel C. Acree, District 4 ALSO IN ATTENDANCE: Randy R. Keaton, County Administrator Donald T. Robertson, Assistant County Administrator Carey Mills Storm, Clerk CALL TO ORDER Chairman Jefferson called the meeting to order at 6:00 p.m. INVOCATION Assistant County Administrator Robertson delivered the invocation and led the pledge of allegiance to the flag. Chairman Jefferson called for discussion on an Ordinance Approving the County Operating and Capital Budget and Appropriating Funds for Expenditures Contemplated During the Fiscal Year Beginning July 1, 2022 and Ending June 30, 2023 and Regulating the Payment of Money Out of the County Treasury. Supervisor McCarty recommended setting aside 2% of the budget for the schools until the State has adopted its budget and he moved to adopt the following Ordinance as amended by reducing the school's budget by $1,572,507 and placing those funds into the County's Contingency line item: AN ORDINANCE APPROVING THE COUNTY OPERATING AND CAPITAL BUDGET AND APPROPRIATING FUNDS FOR EXPENDITURES CONTEMPLATED DURING THE FISCAL YEAR BEGINNING JULY 1, 2022 AND ENDING JUNE 30, 2023, 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: 1 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 2022-20232 dated April 1, 2022, 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, 2022, and ending June 30, 2023. 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, 2022, and ending June 30, 2023, 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. 2022- Fund 2023 General Fund 88,986,738 Debt Service Fund $ 508,022 Capital Projects Fund 28,202,168 Grants Fund 153,925 911 Fund 2,596,468 County Fair Fund 483,138 Social Services Fund 4,813,649 Children's Services Act Fund 415,184 Technology Services Fund 1,555,508 Risk Management Fund 812,914 Public Utility Fund 11,234,189 Stormwater Fund 1,487,500 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 2022-2023, dated March 2, 2022, 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, 2022 and ending June 30, 2023. 2 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, 2022, and ending June 30, 2023: Educational Category 2022-2023 Instructional Services $ 52,038,821 Administration, Attendance and Health 3,271,870 Pupil Transportation 4,382,374 Operation and Maintenance 10,174,380 Technology 4,324,393 Child Nutrition Services 2,414,047 Debt and Fund Transfers 446,977 Total Funds Budget $ 77,052,862 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 1.5.2-2629 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, 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 3 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 2022-2023 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 2022- 2023 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, 2022, 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 fiscal year ending June 30, 2022 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 4 the Davis-Bacon Act for the Georgie D. Tyler Middle School project. Section 12: The payment and settlement, made during the 2022-2023 Fiscal Year, of any claim of any kind against the County; and final judgments, with interest and costs, obtained against the County during the 2021-2022 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 accounts. 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 2022-2023. 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, 2022, and it shall not be published. The motion was adopted unanimously (5-0) with Supervisors McCarty, Acree, Grice, Rosie and Jefferson voting in favor of the motion and no Supervisors voting against the motion. An Ordinance to Impose Tax Rates for Isle of Wight County, Virginia for Fiscal Year July 1, 2022 through June 30, 2023 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, 2022 THROUGH JUNE 30, 2023 5 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, 2022, 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, 2022, 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, 2022, 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, 2022, 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 5: That there is hereby levied for the fiscal year beginning July 1, 2022, a tax of one-half (1/2) of one percent (1%) of the gross receipts on 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. 6 • The motion was adopted unanimously (5-0) with Supervisors McCarty, Acree, Grice, Rosie and Jefferson voting in favor of the motion and no Supervisors voting against the motion. Resolution to Approve the Position Classification and Compensation Plan for Fiscal Year 2022-23 Supervisor McCarty moved that the following Resolution be adopted: RESOLUTION TO APPROVE THE POSITION CLASSIFICATION AND COMPENSATION PLAN FOR FISCAL YEAR 2022-2023 WHEREAS, the Board of Supervisors has approved the FY 2022-2023 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 2022-2023 Annual Operating Budget. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED that the FY 2022-2023 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 McCarty, Acree, Grice, Rosie and Jefferson voting in favor of the motion and no Supervisors voting against the motion. Resolution to Adopt the FY2023-2032 Capital Improvements Program Supervisor McCarty moved that the following Resolution be adopted: A RESOLUTION TO ADOPT THE FY 2023-2032 CAPITAL IMPROVEMENTS PROGRAM WHEREAS, for planning purposes, capital improvement projects have been identified and listed for consideration along with their respective costs in the FY2023-2032 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 FY2023-2032 Capital Improvements Program. • The motion was adopted unanimously (5-0) with Supervisors McCarty, Acree, Grice, Rosie and Jefferson voting in favor of the motion and no Supervisors voting against the motion. ADJOURNMENT At 7:30 p.m., Chairman Jefferson declared the meigiodigin.ed. OD 011i ,ff^ Rudolph Jefferson, Chairman 56Vrt Carey MI s Storm, Clerk a