1

FY 2013-2014Budget Public

HearingMarch 5, 2013

Meeting Agenda1. Call to Order 7:00 PM2. Approval of Agenda3. Remarks

a. County Administrator on Proposed Budget b. Sheriff on School Security Requests c. Board of Supervisors d. Public Hearing Rules of Procedure

4. Public Hearing 5. Comments by Board Members/Next

Steps 6. Adjourn

2

3

School Funding Since FY09, State funding has decreased from

$26.6M to $20.3M. During the same time, the County has

increased its local contribution. County support increased from $14.1M in FY12

to $15.1M in FY13, provided primarily with carryover/unexpended funds.

Local funding request had not been received from the School Board when the proposed budget was prepared and presented to the BOS.

4

Meaning of Proposed Budget?

Each year, the County Administrator prepares a budget and presents that to the Board of Supervisors. This is a “proposed budget”. The BOS amends the budget as determined, and tax

rates are set as the budget is appropriated for expenditure.

Each year, the School Superintendent prepares a budget and presents that to the School Board. This represents the School’s “proposed budget”.

5

Budget CalendarJanuary 11 Pre-Budget Work SessionJanuary 15 Public Input SessionLate January County Administrator

Reviews Department Budget Requests

February 5 County Administrator Presents Proposed Budget to BOS

February 25 Budget Work Session #1March 5 Public HearingMarch 11 Budget Work Session #2All Board Meetings Public CommentsApril 16 Budget Adopted and Tax Rates

Set by BOS

6

County Administrator’s Proposed Budget Summary

Maintains current level of local funds ($15.1M) for Education AND provides another $750,000 for operational needs (total $15.8M).

Utilizes $2.2M of carryover funds for capital projects. Provides 3% pay increase for County employees. Adds 2.5 employees including Deputy Treasurer I, IT

Specialist, and seasonal Ground Maintenance. Increases Real Estate Tax Rate from .52 to .55 and

Personal Property Rate from $3.25 to $3.50. Provides $1,083,111 in additional revenue to offset $1.1M

reduction from change in Local Composite Index (LCI). Keeps Amherst County at the average RE rate and below

the PP average as compared to regional peer group.

7

School Funding Included in the proposed FY14 budget

Local appropriation $15,853,979Up from the current $15,103,979

Maintains current funding (as increased in FY13) and adds additional $750,000 in local funds.

Capital budget provides $500,000 and follows $1M appropriation in FY12 and another $293,402 for roof repairs in FY13.

8

Superintendent’s Proposed Budget

Received by BOS on February 25th If BOS approves local funding $15,103,979

same as the current fiscal year Operating budget will be short by $1,473,553

under this scenario However, County Administrator’s proposed budget

includes local funding $15,853,979 an increase of $750,000 for operating Operating budget will be short by $723,553

under this scenario School budget has not been approved by the

School Board at this time and is only a PROPOSED budget.

Local appropriation $15,853,979

Maintains current funding (as increased in FY13) and adds additional $750,000 in local funds.

Capital budget provides $500,000 and follows $1M appropriation in FY12 and another $315,671 for roof repairs in FY13.

Proposed Changes In Tax Rates

Real Estate Tax Personal Property Tax

Current Rate .52 Current Rate 3.25

Proposed Rate .55 Proposed Rate 3.50

Proposed Increase .03

Proposed Increase .25

Current Average RE Tax Rate .55

Current Average PP Tax Rate 3.59

Revenue Generated by Increase $702,561

Revenue Generated by Increase $380,550

Total Revenue Generated by

Increases $1,083,111

9

Proposed tax rates were determined in order to provide the necessary revenue to balance the budget.

RE & PP Tax Rate Comparison

Locality Real Estate

Personal Property

Combined Rates

Amherst County Now

.52 3.25 3.77

Average (Without Amherst County)

.55 3.59 4.14

Appomattox County

.575 4.60 5.18

Bedford County .50 2.35 2.85Campbell County

.53 4.45 4.98

Nelson County .60 2.95 3.55Amherst County After Proposed

Increases.55 3.50 4.05 10

11

The Value & Impact of Changes in Local Tax RatesReal Estate

TaxIncremental

Increases

Amount Generated (based on total assessed value)

Tax Impact (based on

“avg” $144,700)

.01 $234,187 $15

.02 $468,374 $29

.03 $702,561 $43

.04 $936,748 $58

.05 $1,170,935 $72

.10 $2,341,870 $145

.15 $3,512,805 $217

.20 $4,683,740 $289

.25 $5,854,675 $362

12

The Value & Impact of Changes in Local Tax Rates

Personal Property

Tax Incremental

Increases

Amount Generated

(based on total assessed

value)

Tax Impact (based on

“avg” $5,870)

.01 $15,222 $0.33

.05 $76,110 $1.66

.10 $152,220 $3.32

.20 $304,440 $6.64

.25 $380,550 $8.30

13

What is Not Included in the Proposed Budget?

School safety funding. Additional School Resource Officers (SROs) Additional school safety facility enhancements

Additional staffing for fire protection and Emergency Medical Services (EMS).

Topic of community discussion Completion of a strategic planning process has

been discussed by the BOS. Additional funding for education after

receiving the Superintendent’s proposed budget.

14

Why Was a Higher Tax Rate Advertised? The County Administrator’s proposed budget

recommends tax increases as follows: .03 Real Estate and .25 Personal Property, AND

The Sheriff requested school safety improvements and suggested an increase of .05 in Real Estate Taxes, AND

The request from the School Board for local funds had not been received, AND.

Were there other “needs” not included in the proposed budget?

15

Why Was a Higher Tax Rate Advertised? The BOS voted to advertise changes in tax

rates as follows: .25 Real Estate

.52 to .77 per $100 assessed value

.25 Personal Property $3.25 to $3.50 per $100 assessed value

No other changes to current rates.

School Safety Program

“Protecting our future”

Identified Areas of Need1. School Resource Officer (SRO) positions

2. Facility Improvements

3. Communications

School Resource Officers

School Resource Officers

History in Amherst County– First SRO placed at ACHS in 1996– At its peak there were (5) SRO’s in the school

system

Current Status– (1) SRO at ACHS

Reduced as a result of multiple budget cuts in recent years

Costs of SRO’sTotal cost to hire, train, equip, and pay:

– First year = $1,045,990 (approx. $95,090 per)

– Subsequent years = $638,946

Facilities Improvement

From School CIP (results from previous security survey)

Total cost of $2,072,469

Includes:– Door Upgrades– Security Vestibules– Key System– Security Cameras– Traffic Bollards

Facilities Improvements

Communications

Identified need to have a uniform system of communicationNo selected system or cost estimates

Communications

Plan Logistics

FundingProposed real estate tax rate increase of .05 would generate approximately $1,170,000

First Year –– Expand SRO Program– Provide some facility security improvements– Provide some communications solution

FundingSubsequent Years – – Sustain SRO Salaries – Provide and maintain facility security

improvements– Provide and maintain communications

solution

Program ManagementFunding placed in a “lock box” – Separate from School’s or Sheriff’s Budgets

Appropriations made through requests to Board of Supervisors

Current Information

Sheriff’s Office Funding Breakdown

17%

83%

Distribution of Real Estate Tax Revenues

Sheriff's OfficeOther County Agencies

Current Sheriff’s Office Funding Breakdown

Individual Taxpayer Responsibility

8.6 cents per $100 of Real Estate Value

Example: Citizen with $100,000 property would contribute $86.00 to the Sheriff’s Office operational budget

Current Sheriff’s Office StaffingWork Area Full

TimePart Time Total

Sheriff 1 0 1Field Operations 23 0 23

Investigations (incl. Drugs)

8 0 8

SRO’s 1 2 3Administration 3 0 3

Civilian 4 0 4Court Security 6 1 7Civil Process 1 1 2

Inmate Workforce 1 3 4Code Enforcement 1 0 1

Total 48 8 56

Closing Remarks

Public Hearing Rules of Procedure

1. Chairman will call names in order from sign up sheet.2. When your name is called, stand up, and a microphone will

be brought to you.3. Clearly state your name and address for the record.4. Limit your remarks to 3 minutes or less.5. Time cannot be donated to another speaker.6. Timer turns red when your time is up.7. The Public Hearing is for your comments and is not

designed to be a question & answer period. Submit your questions to the Clerk.

8. No personal attacks.9. No profane language.10. Chairman has the right to maintain order.11. Your comments are encouraged and appreciated!

34

35

April 16th Budget Adoption and Tax

Rates Set

r