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May 1st, 2015 Special Budget Meeting AGENDA BOARD OF SUPERVISORS ISLE OF WIGHT COUNTY MAY 1, 2015 CALL TO ORDER 9:00 A.M. ROBERT C. CLAUD, SR. BOARD ROOM 1. Approval of Agenda 2. Resolution to Designate the Month of May 2015 as Business Appreciation Month in Isle of Wight County 3. Motion to Adopt FY2015-16 Operating and Capital Budget and Related Ordinances and Resolutions 4. Resolution to Fund a Reserve Account for Davis-Bacon Act Expenses and to Establish and Fund a Reserve Account for Legal and Tax Defense Purposes 5. Closed Meeting 6. Adjournment ISSUE: Resolution to Designate the Month of May 2015 as Business Appreciation Month in Isle of Wight County. BACKGROUND: The Commonwealth of Virginia has been leading Business Appreciation celebrations annually since 1997 and each year the Isle of Wight County joins in this annual recognition. Business Appreciation Month presents an opportunity to formally show the County’s gratitude to local businesses and their employees. Economic Development will honor a local business as “Entrepreneur of the Year” at the Board of Supervisors’ Regular Meeting in May. RECOMMENDATION: Adopt a resolution to proclaim the month of May as Business Appreciation Month in Isle of Wight County. ATTACHMENTS: Resolution May 1, 2015 RESOLUTION TO DESIGNATE MAY 2015 AS BUSINESS APPRECIATION MONTH WHEREAS, Governor Terry McAuliffe has recognized May 2015 as Business Appreciation Month in the Commonwealth of Virginia and called this observance to the attention of all citizens; and, WHEREAS, businesses in the County of Isle of Wight play a pivotal role in strengthening our community by embracing job creation, innovative technologies, and employing a diverse workforce to preserve the economic well-being of all our citizens; and, WHEREAS, the theme for Business Appreciation Month 2015 is “Building a New Virginia Economy”, which will showcase existing business stories that align with five strategic pillars: sectors, workforce, business climate, entrepreneurism, and infrastructure. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the Board of Supervisors of the County of Isle of Wight, Virginia that the month of May 2015 be designated as Business Appreciation Month. Adopted this 1st day of May, 2015. Rex W. Alphin, Chairman Carey Mills Storm, Clerk Approved as to form: Mark C. Popovich, County Attorney May 1, 2015 Special Meeting/Adoption of Operating & Capital Budget and Related Ordinances and Resolutions ISSUE: Motion to Adopt FY2015-2016 Operating & Capital Budget and Related Ordinances and Resolutions BACKGROUND: The County Administrator presented the proposed FY2015-2016 Operating & Capital Budget and related ordinances and resolutions for consideration by the Board of Supervisors on April 1, 2015. The Board of Supervisors subsequently conducted special work sessions on April 6, 2015 and on April 13, 2015 regarding the proposed budget and conducted a public hearing on the proposed budget and related ordinances and resolutions on April 16, 2015. The ordinances presented as part of the Operating & Capital Budget have been properly advertised in accordance with the provisions of §15.2-1427 of the Code of Virginia. The following concerns from Board members have been addressed as follows:  Sheriff’s request for authorization to add 2 FTE’s: Line item amendments within the Sheriff’s recommended allocation have been incorporated as offered by the Sheriff as resolution to his request moving funds from Fleet (fuel savings) and Part-time (transitioned to new full time positions) to Salaries and Wages and Fringe Benefits.  TRIAD contribution of $2,800: Funding in support of TRIAD programming is recommended to be managed and provided from the Parks & Recreation Aging Programs funding already appropriated in the recommended budget as opposed to a directly disbursed contribution.  IOW Volunteer Rescue Squad Funding: Staff has discussed funding concerns with IOWVRS Chief and committed to work with all Fire/Rescue Chiefs on budget needs May 1, 2015 Special Meeting/Adoption of Operating & Capital Budget and Related Ordinances and Resolutions to ensure funding for core facility expenses are provided in support of service needs.  Isle of Wight County Schools: Schools have provided updated budget summary information that provides the proposed categorical funding in alignment with the overall contribution recommended by the County Administrator. For a comparison relative to the past three fiscal years, please see page 155 of the budget document. RECOMMENDATION: Adopt the FY 2015-2016 Operating & Capital Budget and Related Ordinances and Resolutions with the funding for schools provided categorically as outlined in the Schools Proposed Budget Summary. ATTACHMENT: - Public Hearing Advertisement - An Ordinance Approving the County Budget and Appropriating Funds for Expenditures Contemplated During the Fiscal Year Beginning July 1, 2015 and Ending June 30, 2016, and Regulating the Payment of Money Out of the County Treasury - An Ordinance to Impose Tax Rates for Isle of Wight County, Virginia for Fiscal Year July 1, 2015 Through June 30, 2016 - An Ordinance to Amend and Reenact Chapter 10, Licenses, Article II. License Tax Schedule, Sections 10-15, 10-20, 10-26, 10-27, 10-32 of the Isle of Wight County Code - An Ordinance to Amend and Reenact Sections 15-5.2 – Transient Occupancy Tax of the Isle of Wight County Code - Resolution to Approve the Position Classification and Compensation Plan and Employee Health Insurance Plan Offerings for Fiscal Year 2015-2016 - Resolution – Member Contributions By Salary Reduction for Counties, Cities, Towns, and Other Political Subdivisions (In May 1, 2015 Special Meeting/Adoption of Operating & Capital Budget and Related Ordinances and Resolutions Accordance with Chapter 822 of the 2012 Acts of Assembly (SB497)) - Resolution – Employer Contribution Rates for Counties, Cities, and Towns, School Divisions and Other Political Subdivisions (In accordance with the 2014 Appropriation Act Item 467 (I)) - Isle of Wight County Schools Proposed Operating Budget Summary ISSUE: Resolution to Fund a Reserve Account for Davis-Bacon Act Expenses and to Establish and Fund a Reserve Account for Legal and Tax Defense Purposes BACKGROUND: At its regular meeting on April 16, 2015, the Board adopted a motion to establish a reserve account to address any future Bacon Davis Act expenses related to the Georgie Tyler Middle School Project; however, no funding has been appropriated to the reserve account. Additionally, a separate reserve account needs to be established for legal and other tax defense purposes and funds need to the appropriated to said reserve account. RECOMMENDATION: Adopt a resolution. ATTACHMENTS: Resolution May 1, 2015 RESOLUTION TO APPROPRIATE FUNDS TO A RESERVE ACCOUNT FOR DAVIS-BACON ACT INVOICES RELATED TO THE GEORGIE D. TYLER MIDDLE SCHOOL PROJECT AND TO ESTABLISH AND APPROPRIATE FUNDS TO A RESERVE ACCOUNT FOR LEGAL AND TAX DEFENSE PURPOSES WHEREAS, the Isle of Wight County Board of Supervisors has previously established a reserve account to address any future Bacon-Davis Act invoices related to the Georgie Tyler Middle School Project; and, WHEREAS, funding in the amount of $1,000,000 (one million dollars) needs to be appropriated to the Davis-Bacon Act (GTMS) Reserve account; and, WHEREAS, a reserve account needs to be established for legal and other tax defense purposes; and, WHEREAS, funding in the amount of $2,500,000 (two million, five hundred thousand dollars) needs to be appropriated to the legal and other tax defense purposes reserve account. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED that the Board of Supervisors of the County of Isle of Wight, Virginia appropriates $1 million dollars (one million dollars) from the FY14 Reappropriation to the Davis-Bacon Act (GTMS) Reserve account. BE IT FURTHER RESOLVED that the Board of Supervisors establishes a reserve account for legal and other tax defense purposes and appropriates $2,500,000 (two million, five hundred thousand dollars) from FY14 Reappropriation to the legal and other tax defense purposes reserve account. BE IT FURTHER RESOLVED that the County Administrator of Isle of Wight County, Virginia be authorized to make the appropriate accounting adjustments in the budget and do all things necessary to give this resolution effect. Adopted this 1st day of May 2015. Rex W. Alphin, Chairman _________________________ Carey Mills Storm, Clerk Approved as to Form: ______________________________ Mark C. Popovich, County Attorney