Southampton County

SouthamptonCountyApproved BudgetFiscal Year 2019-20May 28, 2019

Southampton CountyBoard of SupervisorsDallas O. Jones, Chairman, Drewryville District7427 Southampton ParkwayDrewryville, VA 23844(804) 894-1512 (mobile)djones@southamptoncounty.orgRonald M. West, Vice-Chairman, Berlin-Ivor District12452 Tucker Swamp RoadZuni, VA 23898(757) 242-6014 (home)rwest@southamptoncounty.orgR. Randolph Cook, Newsoms District22231 Ballpark RoadNewsoms, VA 23874(757) 654-6656 (home)rcook@southamptoncounty.orgAlan W. Edwards, Jerusalem District29102 Millstone CircleCourtland, VA 23837(757) 569-9388 (home)aedwards@southamptoncounty.orgCarl J. Faison, Boykins-Branchville District18199 Cross Keys RoadBoykins, VA 23827(757) 654-9697 (home)cfaison@southamptoncounty.orgS. Bruce Phillips, Capron District17412 Carys Bridge RoadCourtland, VA 23837(757) 653-8581 (mobile)bphillips@southamptoncounty.orgBarry T. Porter, Franklin District21317 Waterview LaneFranklin, VA 23837(757) 562-9862 (home)bporter@southamptoncounty.orgApproved Budget May 28, 20191

How to Use the Budget DocumentThis document represents the initial draft for the County’s fiscal year budget covering the period July 1,2019 through June 30, 2020. It is intended to assist readers in gaining an understanding of how theCounty’s budget is organized and presented. It also serves as a financial plan and communicationsdevice. The document contains the following sections:IntroductionThis section contains an overview of the entire budget and highlights budget strategies and major factorsthat affect revenues and expenses. It includes graphs, tables and charts to illustrate various components ofthe budget. The upcoming fiscal year’s tax levies and fees are included in this section. A budget calendarand organizational chart is also provided.General Fund Revenue Detail and TrendsThis section includes a revenue analysis illustrating trends and forecasts and a description of each revenueline item.General Fund Expense Detail and TrendsThis section provides the detail of the general fund operating budgets.Public AssistanceThis section provides the revenue analysis and expenditure details for the Department of Social Services.School FundThis section provides the revenue analysis and expenditure details for Southampton County PublicSchools.Building FundThis section provides a revenue analysis and schedule of expenditures for capital improvements andequipment replacements.Enterprise FundThis section provides a revenue analysis and expenditure details for water and sewer systems operatedand maintained by Southampton County.AppendixThis section includes a detailed debt service schedule by fiscal year and bond series, a schedule of fulltime equivalent employees by department, and a summary of the unappropriated general fund reserve.Contact InformationMichael W. Johnson, County Administrator26022 Administration Center DriveCourtland, VA 23837(757) 653-3015mjohnson@southamptoncounty.orgLynette C. Lowe, Deputy County Administrator/Chief Financial Officer26022 Administration Center DriveCourtland, VA 23837(757) 653-3015llowe@southamptoncounty.orgApproved Budget May 28, 20192

Table of ContentsIntroductionExecutive Summary .7Budget Synopsis .9Projected Revenues .10Projected Expenditures .11Proposed Tax Levies and Fees .12Draft Ordinance Establishing Salaries for the Board of Supervisors .13Penny Sheet .17Budget Calendar .18Organizational Charts .19General Fund Revenue Detail and TrendsGeneral Property Taxes .22Other Local Taxes.23Permits .24Fines and Forfeitures .25Revenue from Use of Money & Property .26Charges for Services .27Miscellaneous .28Revenue from the Commonwealth .29Revenue from the Federal Government .32Transfers .32General Fund Expense Detail and TrendsGeneral and Financial AdministrationBoard of Supervisors .34County Administrator .35Human Resources .36Commissioner of the Revenue .37Board of Assessors .38Treasurer .39Delinquent Tax Collection .40Accounting .41Information Technology .42Insurance/County Code .43Voter Registrar.44Judicial AdministrationCircuit Court .45Combined District Court.46Approved Budget May 28, 20193

Special Magistrates .47Clerk of the Circuit Court .48Sheriff-Bailiff .49Courthouse Security.50Commonwealths’ Attorney .51Victim-Witness Program .52Public SafetySheriff-Law Enforcement .53E-911.55Wireless 911 .56School Resource Officer .57Volunteer Fire Departments .58Volunteer Rescue Squads .59State Forestry Service .60Sheriff-Detention .61Probation .63Building Inspections .64Sheriff-Animal Control .65Medical Examiner .66Emergency Services.67Public WorksStreetlights .68Assign-a-Highway .69Refuse Collection.70Refuse Disposal .71Buildings and Grounds .72Health & WelfareHealth Department .73Mental Health Services .74Senior Services .75Comprehensive Services Act .76Parks, Recreational and CulturalContract Recreational Services - CCCC .77Community Concert Association .78Rawls Museum Arts .79Southampton County Historical Society .80Blackwater Regional Library .81Community DevelopmentPlanning .82Economic Development.83Soil & Water Conservation .84Approved Budget May 28, 20194

Cooperative Extension .85Non-DepartmentalOperating .86Public Assistance FundRevenue Details and Trends .88Expenditure Details and Trends.89School FundRevenue Details and Trends .92Expenditure Details and Trends.95Building FundRevenue Details and Trends .98Expenditure Details and Trends.99Enterprise FundRevenue Details and Trends .101Expenditure Details and Trends.102AppendixSummary of Debt .108Debt Service Schedule .109Principal Balance of Debt .110Unappropriated General Fund Reserve .111Personnel Complement .112Approved Budget May 28, 20195

1.IntroductionIn This Section: An executive summary of the initial draft budget for FY 2020 A 1-sheet synopsis of the complete budget A summary of projected revenues A summary of projected expenditures A listing of all proposed tax levies and fees A draft ordinance increasing the annual salaries of members of the Board ofSupervisors, including a statewide salary survey for Boards of Supervisors A copy of the FY 2019 budget calendar A copy of the County Organizational Chart and an Organizational Chart forCounty AdministrationApproved Budget May 28, 20196

Executive SummaryBUDGET MESSAGENobody likes an increase in the tax rate. I don’tlike recommending one. You don’t like having toconsider one. And your constituents certainlydon’t like paying more each year.That said, unless we’re able to grow our tax basewith new private investment, increases areinevitable. It simply takes more to operate everyyear. As an example, Southampton CountySchools experienced a 24% increase in theirhealth insurance premiums this year, at a cost ofmore than 650,000.Southampton CountyFY 2020 Approved BudgetFY 2020 Approved BudgetFY 2019 BudgetOverall IncreaseKEY POINTS: Another example is emergency medical services.Our volunteer rescue squads continue to do afantastic job – but they need extra help. The costof maintaining the existing contract and addingthree additional nights of contracted coverage ismore than 439,000.These two matters alone are the reason that thisdraft budget includes a 4.5 increase in the realestate tax rate. Each increase of 1 generatesapproximately 162,000 in additional revenue.This draft budget provides total local funding of 13,131,575 for Southampton County Schools, a4.32% increase above what was budgeted in FY2019, including an additional 76,000 to financeyour continued work in updating the schools’transportation fleet. That’s still almost 950,000less than what the school board requested.It includes total local funding of 13,298,876 forthe County General Fund which provides a 3%COLA for county employees, facilitates a 5%increase in the General Fund contributions forfire departments and rescue squads, andincludes three additional nights of contractedEMS services. It further provides for longoverdue increases for the salaries for pollApproved Budget May 28, 2019 63,231,606- 60,848,823 2,382,783 Overall, includes an additional 1,433,367(5.51%) in state revenue above what wasbudgeted in FY 2019; categorical aid forconstitutional officers is expected to increaseby 10.11%, and state aid for education isexpected to increase by 4.72%Subject to an increase of 4.5 in the real estatetax rate to 0.895, local revenue is projected toincrease by 844,366 (2.62%); otherwiselocal revenues increase by less than 0.3%Includes an overall budget increase of 1,562,344 for Southampton County PublicSchools - 910,958 in additional state revenue( 4.72%), 543,622 in additional local funding( 4.30%) and 107,764 in additional federalrevenue ( 6.47%); at this funding level,Southampton County Schools will have anadditional 1,362,802 (4.79%) available foroperations. However, this remains 941,536short of fully funding the Schools’ budgetrequestIncludes sufficient funding ( 76,000) tofinance the purchase of additional school cludes sufficient funding for a 3% COLA forcounty employees ( 162,692 overall), mostof which is funded by increased state fundingfor constitutional officersIncludes a 5% increase for General Fundcontributions to each volunteer fire departmentand rescue squad ( 19,235)Includes an additional 439,818 for contractEMS services, adding three additional nights’coverage at Boykins, Capron and Ivor VRSsIncludes sufficient funding ( 32,000) tofinance one new roll-off solid waste truckIncludes 56,000 to install a used solid wastecompactor at the Sebrell Refuse ConvenienceSite to more efficiently manage recyclablesFactors in reductions in solid waste disposalexpenses (SPSA advertised rate for FY 2020 is 57/ton)Provides 15,000 for contracted recreationalservices with CCCCProvides 15,000 for youth activities7

workers, increases the mandated contribution to the OPEB Liability Fund by 50,000, andcontinues to fund the School Resource Officer position at SMS that was added after lastyear’s budget was adopted. It further includes 15,000 for contracted golf services withCypress Cove Country Club and another 15,000 for other youth activities.It provides a total appropriation of 391,824 in local funding to the Public Assistance Fund, anincrease of 5.23%, for leverage by the Department of Social Services in matching revenueincreases from the Commonwealth.In addition to planned coverage of debt service and capital improvement funding for volunteerfire & rescue, the Building Fund includes sufficient funds to finance the purchase of new rolloff solid waste truck that is desperately needed and install a used solid waste compactor atthe Sebrell Refuse Convenience Site to allow us to more efficiently manage recyclables fromall of our convenience sites.Finally, this draft budget again relies on the transfer of up to 340,000 from yourunappropriated General Fund Reserve if revenues and expenditures come in exactly asprojected. While our fund balance has grown for four (4) consecutive years to an all-timehigh of almost 7 million, use of this fund balance is not sustainable in the long term andcontinued growth in other revenue streams will be necessary to meet the ongoing list ofneeds.In closing, I’d like to extend my sincere appreciation and personal gratitude to Mrs. LynetteLowe, our Deputy County Administrator/Chief Financial Officer, who has worked countlesshours of unpaid overtime over the past sixty days in developing this initial draft.Respectfully submitted,Michael W. JohnsonCounty AdministratorApproved Budget May 28, 20198