COUNTY OF AMELIA FY16 BUDGET - DRAFT

FY16 Summary 30,154,718 30,154,718 – 1.66% dec. from FY15 budget Expenditures Revenues General Fund 8,679,773 15,318,374 Transfer to Sanitary District 297,422 Landfill Investment 46,000 School Board 17,758,724 – 59% of budget Courthouse Security 45,000 Social Services 1,463,977 School Operating 11,716,948 CIP 1,294,000 School Textbook 143,860 School Cafeteria 751,580 Capital Improvement Total Governmental 29,493,896 29,315,762 Sanitary District 363,400 Transfer from General Fund Total Sanitary District 660,822 Grand Total 29,976,584 Reserves on Hand 178,134 30,154,718 Balanced Total 30,154,718 – 1.66% dec. from FY15 budget

GOAL – BALANCED BUDGET Increase in Real Estate tax rate - $0.49 to $0.51 Increase in PP tax rate - $4.15 to $4.20 No local dollar salary increases for employees Departments reduced local funding – goal of 10% - combined ability of 5.28% Budget includes a 2% reimbursable salary increase for state-funded employees Budget includes a 30% (~$54,000) increase in health insurance costs – have not yet received renewal

Our County-Wide Revenues

General Fund Expenditures

Departmental Cuts (5.28%) Local Funds FY 2015 FY 2016 Difference Variance General Gov’t $ 1,692,705 $ 1,704,618 $ 11,913 Judicial $ 709,465 $ 710,649 $ 1,184 Public Safety $ 3,543,025 $ 3,311,164 ($231,861) Decrease in Piedmont Regional Jail costs, PSAP grant, etc. Public Works $ 1,113,015 $ 1,026,294 ($ 86,721) Overall cuts to general properties and environmental management Health and Welfare $ 1,677,287 $ 1,685,053 $ 7,766 Parks, Rec, and Cultural $ 585,609 $ 582,539 ($ 3,070) Community Development $ 283,506 $ 321,824 $ 38,318 Includes cost of comprehensive plan Debt Service & Miscellaneous $ 724,901 $ 801,609 $ 76,708 Sanitary Support $ 591,607 $ 297,422 ($294,185) Decrease in sanitary expenditures $10,921,120 $10,441,172 ($479,948) (4.39%) Less: State Support ($ 2,727,392) ($ 2,680,168) Local Funds $8,193,728 $7,779,769 ($432,724) (5.28%) Sanitary District $ 970,207 $ 660,822 $ (309,385) (31.89%)

School Contribution Summary FY15 FY16 Difference State Funds $10,238,767 $10,601,288 $ 362,521 Federal Funds 1,206,464 1,251,000 44,536 County Funds 5,417,196 5,092,164 (325,032) FY04 Lottery 96,026 - Textbook Beg Fund Balance 50,000 30,000 (20,000) Cafeteria Beg Fund Balance 35,000 (5,000) Other Funds 617,371 700,100 82,729 TOTAL $17,660,824 $17,704,552 $43,728 5 % decrease to local contribution = same percentage as general fund Note: FY14, FY13, and FY12 school carryover dollars were $466,646, $675,918, and $132,483, respectively. School carryover dollars represent unused budgeted local contribution dollars. Amelia’s FY16 Required Local Effort as projected by Department of Education = $3,770,256. Currently budgeting for 35% higher than RLE. Over prior 5 budget years, school’s total budget has increased by $1,305,000 (8%). Non-school portions of budget have DECREASED $2,055,000 (14%).

Liquid Cash Flow and Reserves Throughout the Fiscal Year June 30, 2014 audited unassigned fund balance = $6,380,057. 40% of general fund expenditures. September 2014 unassigned fund balance = $4,639,725. 28% of general fund expenditures. Recommended practice = 15-25% of general fund expenditures.

Anticipated Budget Schedule Dec 15, 2014 – Feb 28, 2015: Initial drafting of budget March 18, 2015: Presentation of draft to Board of Supervisors March 23, 2015: 2:00 pm budget work session – open to all March 24, 2015: 2:00 pm budget work session as needed – open to all April 15, 2015: Public hearing on budget On or before April 30, 2015: Adoption of FY 16 budget