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058-09FY 2009-2010 B UDGET RESOL UTION WHEREAS a notice of public hearing and budget synopsis has been published and a public hearing held on April 8, 2009, in accordance with Title 15.2, Chapter 25, Section 15.2- 2506, of the Code of Virginia, 1950 as amended. THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County of Frederick, Virginia, that the budget for the 2009 -2010 Fiscal Year as advertised in The Winchester Star on March 27, 2009, be hereby approved in the amount of $241,675,827. WHEREAS the budget amounts represent the total, less transfers between funds. BE IT FURTHER RESOLVED that the County of Frederick budget for the 2009 -2010 fiscal year be adopted as follows: General Operating Fund 52,129,537 Regional Jail Fund 17,299,092 Landfill Fund 7,562,982 Division of Court Services Fund 1,423,981 Shawneeland Sanitary District Fund 718,916 Airport Operating Fund 3,159,728 School Operating Fund 131,151,560 School Cafeteria Fund 5,601,270 School Debt Service Fund 15,315,613 Larrick & Sides Trust Funds 950 School Textbook Fund 2,253,886 NREP Operating Fund 5,028,312 NREP Textbook Fund 30,000 BE IT FURTHER RESOLVED that appropriations are hereby authorized for the central stores fund, special welfare fund, comprehensive services fund, county health insurance fund, school health insurance fund, consolidated services fund, volunteer service /incentive fund, employee benefits fund, maintenance insurance fund, sales tax fund, commonwealth sales tax fund, unemployment compensation fund, DARE Program, and Forfeited Assets Program equal to the total cash balance on hand at July 1, 2009, plus the total amount of receipts for the fiscal year 2009 -2010. The Fire Company Capital appropriation will include the current year appropriation plus any unused funds at the end of the fiscal year 2009. BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30, 2009, are re- appropriated to the 2009 -2010 fiscal year to the same department and account for which they are encumbered in the 2008 -2009 fiscal year. BE IT FURTHER RESOLVED that the construction fund projects will be appropriated as a carryforward in the amount that equals the approved original project cost, less expenditures and encumbrances through June 30, 2009. Resolution Adopting FY 2009 -2010 Budget Board Meeting of April 22, 2009 Upon motion made by Bill M. Ewing and seconded by Gary W. Dove, the above resolution was approved by the following recorded vote: Richard C. Shickle Aye Gene E. Fisher Ave Bill M. Ewing Gary W. Dove Gary A. Lofton Aye Philip A. Lemieux Aye Aye Charles S. DeHaven, Jr. Aye Aye A COPY TESTE: John Riley, Jr. rk Cle, �ard of Supervisors County of Frederick, Virginia Resolution No. 058 -09 Original: Cheryl B. Shiffler, Finance Director cc: C. William Orndoff, Jr., Treasurer COUNTY of FREDERICK Finance Department Cheryl B. Shiffler Director 540/665-5610 Fax: 540/667 -0370 E -mail: cshiffle @co.frederick.va.us TO: Board of Supervisors FROM: Cheryl Shiffler, Finance Director tl✓ DATE: March 27, 2009 SUBJECT: FY 2010 Proposed Budget Public Hearing Attached for the FY 2010 Proposed Budget Public Hearing you will find the following documents: (1) The budget ad in summary format that was advertised in the Winchester Star on March 27, 2009. (2) The budget ad in category format. School categories have not been provided at this time. (3) The FY 2010 PowerPoint presentation that will be presented at the April 8, 2009 FY 2010 Proposed Budget Public Hearing. If you have any questions, please call me. 107 North Kent Street • Winchester, Virginia 22601 NOTICE OF PUBLIC HEARING FREDERICK COUNTY, VIRGINIA The Board of Supervisors of Frederick County invite comments on the Proposed Budget for the fiscal year ending June 30, 2010. Verbal comments may be presented at the Public Hearing scheduled at: 7:15 p.m., Wednesday, April 8, 2009 at County Administration Office Building For the purpose of the public hearing on April 8, 2009, written comments may be mailed to the Office of the County Administrator, 107 North Kent Street, Winchester, Virginia 22601, or may be presented to the Board at its public hearing. Anyone wishing to address the Board on April 8, 2009, is encouraged to call the County Administrator's office (665 -5600) and have their name placed on a speaker list. The following synopsis of the budget is published for information and planning purposes only. No money shall be paid out or become available to be paid out for any contemplated expenditure unless and until there has first been made an appropriation by the Board of Supervisors. PROPOSED FY 2009 -2010 BUDGET GENERAL OPERATING FUND: Revenue Non - Revenue TOTAL REVENUE - GENERAL OPERATING FUND GENERAL OPERATING FUND: Expenditures NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND: Revenue Non - Revenue TOTAL REVENUE - NRADC FUND NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND: Expenditures FREDERICK - WINCHESTER LANDFILL FUND: Revenue Non - Revenue TOTAL REVENUE - LANDFILL FUND FREDERICK- WINCHESTER LANDFILL FUND: Expenditures DIVISION OF COURT SERVICES FUND: Revenue Non - Revenue TOTAL REVENUE - DIV. OF COURT SERVICES FUND DIVISION OF COURT SERVICES FUND: Expenditures ADOPTED PROPOSED DIFFERENCE 2008 -2009 2009 -2010 126,407,340 121,778,819 - 4,628,521 8,699,000 4,300,000 - 4,399,000 135,106,340 126,078,819 - 9,027,521 135,106,340 126,078,819 - 9,027,521 14,775,160 13,654,514 - 1,120,646 4,103,317 3,644,578 - 458,739 18,878,477 17,299,092 - 1,579,385 18,878,477 17,299,092 - 1,579,385 8,788,987 7,035,500 - 1,753,487 2,553,689 527,482 - 2,026,207 11,342,676 7,562,982 - 3,779,694 11,342,676 7,562,982 - 3,779,694 1,404,316 1,350,236 - 54,080 10,720 80,960 70,240 1,415,036 1,431,196 16,160 1,415,036 1,431,196 16,160 SHAWNEELAND SANITARY DISTRICT FUND: Revenue Non - Revenue TOTAL REVENUE - SHAWNEELAND SANITARY DISTRICT FUND SHAWNEELAND SANITARY DISTRICT FUND: Expenditures AIRPORT OPERATING FUND: Revenue Non - Revenue TOTAL REVENUE - AIRPORT OPERATING FUND AIRPORT AUTHORITY OPERATING FUND: Expenditures SCHOOL OPERATING FUND: Revenue Non - Revenue TOTAL REVENUE - SCHOOL OPERATING FUND SCHOOL OPERATING FUND: Expenditures SCHOOL CAPITAL FUND: Non - Revenue TOTAL REVENUE - SCHOOL CAPITAL FUND SCHOOL CAPITAL FUND: Expenditures SCHOOL CAFETERIA FUND: Revenue Non - Revenue TOTAL REVENUE - SCHOOL CAFETERIA FUND SCHOOL CAFETERIA FUND: Expenditures SCHOOL DEBT SERVICE FUND: Revenue Non - Revenue TOTAL REVENUE - SCHOOL DEBT SERVICE FUND SCHOOL DEBT SERVICE FUND: Expenditures 688,064 594,640 - 93,424 332,474 124,276 - 208,198 1,020,538 718,916 - 301,622 1,020,538 718,916 -301.622 3,277,383 3,159,728 - 117,655 43,752 0 - 43,752 3,321,135 3,159,728 - 161,407 3,321,135 3,159,728 - 161,407 71,561,615 74,513,892 2,952,277 63,472,093 56,637,668 - 6,834,425 135,033,708 131,151,560 - 3,882,148 135,033,708 131,151,560 - 3,882,148 500,000 0 - 500,000 500,000 0 - 500,000 500,000 0 - 500,000 4,872,000 4,920,107 48,107 751,346 681,163 - 70,183 5,623,346 5,601,270 - 22,076 5,623,346 5,601,270 - 22,076 2,539,166 687,033 - 1,852,133 12,133,071 14,628,580 2,495,509 14,672,237 15,315,613 643,376 14,672,237 15,315,613 643,376 SCHOOL TRUST FUNDS: Revenue 1,100 1,100 0 TOTAL REVENUE - SCHOOL TRUST FUNDS 1 ,100 1, 0 SCHOOL TRUST FUNDS: Expenditures 1,100 1,100 0 SCHOOL TEXTBOOK FUND: Revenue 925,109 63,500 - 861,609 Non - Revenue 2,126,802 2,190,386 63,584 TOTAL REVENUE - SCHOOL TEXTBOOK FUND 3,051,911 2,253,886 - 798,025 SCHOOL TEXTBOOK FUND: Expenditures 3,051,911 2,253,886 - 798,025 NREP OPERATING FUND: Revenue 5,096,722 4,738,312 - 358,410 Non - Revenue 327,313 300,000 - 27,313 TOTAL REVENUE - NREP OPERATING FUND 5,424,035 5,038,312 - 385,723 NREP OPERATING FUND: Expenditures 5,424,035 5,038,312 - 385,723 NREP TEXTBOOK FUND: Non- Revenue 30,000 30,000 0 TOTAL REVENUE - NREP TEXTBOOK FUND 30,000 30,000 0 NREP TEXTBOOK FUND: Expenditures 30,000 30,000 0 AIRPORT AUTHORITY CAPITAL PROJECT FUND: Revenue 16,500 0 - 16,500 Non - Revenue 7,500 0 -7,500 TOTAL REVENUE - AIRPORT AUTHORITY CAPITAL PROJECT FUND 24,000 0 - 24,000 AIRPORT AUTHORITY CAPITAL PROJECT FUND: Expenditures 24,000 0 - 24,000 TOTAL REVENUE - ALL FUNDS 335,444,539 315,642,474 - 19,802,065 Less Transfers Between Funds 79,546,354 73,966,647 - 5,579,707 NET REVENUE - ALL FUNDS 255,898,185 241 - 14,222,358 TOTAL EXPENDITURES - ALL FUNDS 335,444,539 315,642,474 - 19,802,065 Less Transfers Between Funds 79,546,354 73,966,647 - 5,579,707 NET EXPENDITURES - ALL FUNDS CHERYL B. SHIFFLER FINANCE DIRECTOR FREDERICK COUNTY, VIRGINIA 255,898,185 241,675,827 - 14,222,358 NOTICE OF PUBLIC HEARING FREDERICK COUNTY, VIRGINIA The Board of Supervisors of Frederick County invite comments on the Proposed Budget for the fiscal year ending June 30, 2010. Verbal comments may be presented at the Public Hearing scheduled at: 7:15 p.m., Wednesday, April 8, 2009 at County Administration Office Building For the purpose of the public hearing on April 8, 2009, written comments may be mailed to the Office of the County Administrator, 107 North Kent Street, Winchester, Virginia 22601, or may be presented to the Board at its public hearing. Anyone wishing to address the Board on April 8, 2009 is encouraged to call the County Administrator's office (665 -5600) and have their name placed on a speaker list. The following synopsis of the budget is published for information and planning purposes only. No money shall be paid out or become available to be paid out for any contemplated expenditure unless and until there has first been made an appropriation by the Board of Supervisors. PROPOSED FY 2009 -2010 BUDGET GENERAL OPERATING FUND: General Property Taxes Other Local Taxes Permits and Privilege Fees Fines and Forfeitures Revenues from Use of Money and Property Charges for Services Miscellaneous Revenues Recovered Costs Revenue from the Commonwealth Revenue from the Federal Government Non Revenue Receipts: Funding from Fund Balance TOTAL REVENUE - GENERAL OPERATING FUND NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND: Revenue from the Commonwealth Revenue from the Federal Government Recovered Costs Other local revenue Locality Contributions Non - Revenue: Transfer from General Operating Fund Funding from Fund Balance TOTAL REVENUE - NRADC FUND FREDERICK- WINCHESTER LANDFILL FUND: Revenue From Use of Money and Property Miscellaneous Revenues Recovered Costs Revenue from Local Sources: Sanitary Landfill Fees and Charges Revenue from the Commonwealth Non - Revenue: Funding from Fund Balance Adopted Proposed - 171,587 2008 -2009 2009 -2010 DIFFERENCE 79,935,000 80,085,000 150,000 29,402,112 25,603,042 - 3,799,070 1,819,165 1,219,649 - 599,516 299,033 482,849 183,816 1,073,962 871,762 - 202,200 2,508,711 2,402,424 - 106,287 429,571 558,175 128,604 1,727,497 1,898,418 170,921 9,166,289 8,613,500 - 552,789 46,000 44,000 -2,000 8,699,000 4,300,000 - 4,399,000 135,106,340 126,078,819 - 9,027,521 7,176,813 7,005,226 - 171,587 706,000 438,000 - 268,000 0 176,607 176,607 1,394,323 1,075,527 - 318,796 5,498,024 4,959,154 - 538,870 2,789,621 2,644,578 - 145,043 1,313,696 1,000,000 - 313,696 18,878,477 17,299,092 - 1,579,385 950,000 600,000 - 350,000 25,000 0 - 25,000 200,000 335,000 135,000 7,593,987 6,100,500 - 1,493,487 20,000 0 - 20,000 2,553,689 527,482 - 2,026,207 TOTAL REVENUE - LANDFILL FUND 11,342,676 7,562,982 - 3,779,694 Revenue from Local Sources 628,064 DIVISION OF COURT SERVICES FUND: - 78,424 Non - Revenue: 4,448,277 Locality Contributions 236,320 187,720 - 48,600 Revenue from Other Local Sources 852,621 885,561 32,940 Revenue from the Commonwealth 315,375 276,955 - 38,420 Non - Revenue: - 301,622 TOTAL REVENUE - SCHOOL CAFETERIA FUND 5,623,346 Transfer from General Operating Fund 0 48,100 48,100 Funding from Fund Balance 10,720 32,860 22,140 TOTAL REVENUE - DIV. OF COURT SERVICES FUND 1,415,036 1,431,196 16,160 SHAWNEELAND SANITARY DISTRICT FUND: Revenue from Use of Money and Property 60,000 45,000 - 15,000 Revenue from Local Sources 628,064 549,640 - 78,424 Non - Revenue: 4,448,277 10,026,778 5,578,501 Funding from Fund Balance 332,474 124,276 - 208,198 TOTAL REVENUE - SHAWNEELAND SANITARY 12,469 0 - 12,469 DISTRICT FUND 1,020,538 718,916 - 301,622 AIRPORT OPERATING FUND: Other Revenue 3,252,243 3,134,588 - 117,655 Revenue from Commonwealth 25,140 25,140 0 Non - Revenue: 4,448,277 10,026,778 5,578,501 Transfer from General Operating 31,283 0 - 31,283 Other Localities 12,469 0 - 12,469 TOTAL REVENUE - AIRPORT OPERATING FUND 3,321,135 3,159,728 - 161,407 SCHOOL OPERATING FUND: Revenue from Local Sources 981,218 1,009,375 28,157 Revenue from the Commonwealth 66,132,120 63,477,739 - 2,654,381 Revenue from the Federal Government 4,448,277 10,026,778 5,578,501 Non - Revenue: 1,533,845 1,661,755 127,910 Transfers - General Operating Fund 63,472,093 56,637,668 - 6,834,425 TOTAL REVENUE - SCHOOL OPERATING FUND 135,033,708 131,151,560 - 3,882,148 SCHOOL CAPITAL FUND: Non - Revenue: Funding from Fund Balance 500,000 0 - 500,000 TOTAL REVENUE - SCHOOL CAPITAL FUND 500,000 0 - 500,000 SCHOOL CAFETERIA FUND: Revenue from Local Sources 3,262,212 3,180,730 - 81,482 Revenue from the Commonwealth 76,722 77,622 900 Revenue from the Federal Government 1,533,845 1,661,755 127,910 Non - Revenue: Carry- forward - Prior Years 750,567 681,163 - 69,404 TOTAL REVENUE - SCHOOL CAFETERIA FUND 5,623,346 5,601,270 - 22,076 SCHOOL DEBT SERVICE FUND: Revenue from the Commonwealth Non - Revenue: Carry- forward - Prior Years Transfers from General Operating Fund TOTAL REVENUE - SCHOOL DEBT SERVICE FUND SCHOOL TRUST FUNDS: Revenue from Local Sources TOTAL REVENUE - SCHOOL TRUST FUNDS SCHOOL TEXTBOOK FUND: Revenue from Local Sources Revenue from the Commonwealth Non - Revenue: Transfer from School Operating Fund Transfer from Trust Funds Carry- forward - Prior Years TOTAL REVENUE - SCHOOL TEXTBOOK FUND NREP OPERATING FUND: Revenue from Local Sources Revenue from the Commonwealth Non - Revenue: Carry- forward - Prior Years TOTAL REVENUE - NREP OPERATING FUND NREP TEXTBOOK FUND: Non - Revenue: Transfer from NREP Operating Fund Carry- forward - Prior Years TOTAL REVENUE - NREP TEXTBOOK FUND AIRPORT AUTHORITY CAPITAL PROJECT FUND: Non - Revenue: Transfer from General Operating Fund Other Localities TOTAL REVENUE- AIRPORT AUTHORITY CAPITAL PROJECT FUND TOTAL REVENUE - ALL FUNDS Less Transfers Between Funds NET REVENUE - ALL FUNDS 2,078,082 687,033 - 1,391,049 2,429 2,429 0 12,591,726 14,626,151 2,034,425 14,672,237 15,315,613 643,376 1,100 1,100 0 1,100 1,100 0 18,500 63,500 45,000 906,609 0 - 906,609 634,981 0 - 634,981 150 150 0 1,491,671 2,190,236 698,565 3,051,911 2,253,886 - 798,025 4,987,839 4,712,312 - 275,527 26,000 26,000 0 410,196 300,000 - 110,196 5,424,035 5,038,312 - 385,723 10,000 10,000 0 20,000 20,000 0 30,000 30,000 0 16,500 0 - 16,500 7,500 0 -7,500 24,000 0 - 24,000 335,444,539 315,642,474 - 19,802,065 79,546,354 73,966,647 - 5,579,707 255,898,185 241,675,827 - 14,222,358 EXPENDITURES: GENERAL OPERATING FUND: Administration 8,040,534 7,780,658 - 259,876 Judicial Administration 2,370,639 2,219,558 - 151,081 Public Safety 24,052,474 23,136,939 - 915,535 Public Works 4,926,537 4,259,937 - 666,600 Health and Welfare 7,499,941 7,316,381 - 183,560 Community College 73,847 62,770 - 11,077 Parks, Recreation and Cultural 5,623,020 5,354,638 - 268,382 Community Development 2,647,948 1,986,077 - 661,871 Non - Departmental: Transfer to School Operating Fund 63,472,093 56,637,668 - 6,834,425 Transfer to Debt Service Fund 12,591,726 14,626,151 2,034,425 Other Transfers - General Fund 3,807,581 2,698,042 - 1,109,539 TOTAL GENERAL OPERATING FUND 135,106,340 126,078,819 - 9,027,521 NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND: Expenditures 18,878,477 17,299,092 - 1,579,385 FREDERICK- WINCHESTER LANDFILL FUND: Expenditures 11,342,676 7,562,982 - 3,779,694 DIVISION OF COURT SERVICES FUND: Expenditures 1,415,036 1,431,196 16,160 SHAWNEELAND SANITARY DISTRICT FUND: Expenditures 1,020,538 718,916 - 301,622 AIRPORT AUTHORITY OPERATING FUND: Expenditures 3,321,135 3,159,728 - 161,407 SCHOOL OPERATING FUND: Expenditures 134,398,727 131,151,560 - 3,247,167 Transfer to Textbook Fund 634,981 0 - 634,981 TOTAL SCHOOL OPERATING FUND 135,033,708 131,151,560 - 3,882,148 SCHOOL CAPITAL FUND: School Capital Outlay 500,000 0 - 500,000 SCHOOL CAFETERIA FUND: Expenditures 5,623,346 5,601,270 - 22,076 SCHOOL DEBT SERVICE FUND: School Debt 14,672,237 15,315,613 643,376 SCHOOL TRUST FUNDS: Expenditures 950 950 0 Transfer to School Textbook Fund 150 150 0 TOTAL SCHOOL TRUST FUNDS 1,100 1,100 0 SCHOOL TEXTBOOK FUND: Expenditures NREP OPERATING FUND: NREP Operating Transfer to NREP Textbook Fund TOTAL NREP OPERATING FUND NREP TEXTBOOK FUND: Expenditures AIRPORT AUTHORITY CAPITAL PROJECT FUND: Airport Capital Outlay TOTAL EXPENDITURES - ALL FUNDS Less Transfers Between Funds NET EXPENDITURES - ALL FUNDS CHERYL B. SHIFFLER FINANCE DIRECTOR FREDERICK COUNTY, VIRGINIA 3,051,911 2,253,886 -798,025 5,414,035 5,028,312 - 385,723 10,000 10,000 0 5,424,035 5,038,312 -385,723 30,000 30,000 0 24,000 0 -24,000 335,444,539 315,642,474 - 19,802,065 79,546,354 73,966,647 - 5,579,707 255,898,185 241,675,827 -14,222,358 budad10 County of Frederick FY 2010 Fiscal Plan I 1� � Impacts of National Economic Downturn • Limits the resources available to the County to provide expected services while increasing the demand and need for those same services. • Financial uncertainty affects consumer spending and business ` activity. Board Direction for FY 10 • Adjust real estate & personal property tax rates to a revenue neutral amount. • Reduce the use of fund balance to balance the budget. Results • Combined with projected revenue shortfall — equals a reduction of over $9 million in the General Fund. Budget Challenges • National Economic Downturn — Declining real estate & personal property values. — System -wide credit crisis. — Rising unemployment rates. — Rising health care costs. — Unstable energy prices. • Interest rates remain low. • Sluggish residential /commercial building and related services. • Uncertainty of the severity of State & Federal budget cuts which result in decreased funding to locality. FY 10 Budget Goal and Objectives • GOAL — To operate with a decrease in local tax funded expenditures and prioritize limited resources to meet citizen need for services, programs and facilities. • OBJECTIVES — No real estate or personal property tax increases to the citizens. — Maintain adequate levels of fund balance. — Continue effective delivery of core services. Real Estate Taxes 1 Unreserved Fund Balance FY 10 Proposed General Budgeted Fund Budget Fund Difference Unreserved I- AdmO ,8,q+t1D;534 7.780556 ?2'b9,878f Balance Total General Fund Fund Balance - FY Funding Budget @July1 Public Woda 4,926,537 4,259,937 - 666,600 2005 5,054,367 100,124,213 18,932,251 2006 6,367,443 109,397,506 22,689,111 2007 5,851,964 121.394,503 32,429,542 2008 6,500,000 132,311,207 32,685.256 2009 8,699,000 135,106,340 23,837,516 20100 4,300.000 126.078,819 18,116,000 FY 10 Proposed General Fund Budget $126,078,819 What is fund balance and why is it important? • Fund balance = assets less liabilities • Critical factor in financial planning and budgeting. • Provides funds for unforeseen expenses and emergencies. • Reduces the need for short term borrowing. • Demonstrates financial stability. FY 10 Proposed Fiscal Plan • Meets the goal, objectives and board direction. Reduced Operating School Costs Reductions of General Fund 54.6 million + Reductions of Hiring S4.4 million Freeze n n 2 FY 10 Proposed General Fund Budget Re quested Pro o_p sed Difference I- AdmO ,8,q+t1D;534 7.780556 ?2'b9,878f Judicial Svcs 2,370,639 2,219,558 - 151,081 FubYcS'tl s ;4,tlb2,4T4 ,..23.136939 µ 996535,:: Public Woda 4,926,537 4,259,937 - 666,600 HealtlffWelfaro 1p189641 ,m 7 6,381 - 983,56 Parks/Culture 5,696,867 5,417,408 - 279,459 ._. ,,:._. CommD+gyskpy s.� .x,647,948 _.A 986 .6 School Transfer 76,063,619 71,263,819 4,800,000 2,698,042 1,109589 $135,106,340 $126,078,819 39,027,521 2 Cost Cutting Measures • Personnel & Benefits -Staff compensation frozen. — Elimination of 36 vacant positions. — Reduce overtime and holiday pay by restructuring pay policies. — Suspension of career development programs and career incentives. Cost Cutting Measures • Capital — Projects delayed. •Other — Reduced transportation funding. Reduce gypsy moth spraying. — 50% reduction to F &R Company capital. — Eliminate F &R VIP program. — Eliminate F &R vaccination program. � Outcome of the Reductions • Elimination of printed tax receipts. • Reduction in printed material available to the public. • Significant reductions to postage & telephone expenses. • Significant reductions to repairs & maintenance of vehicles & equipment. Cost Cutting Measures • Operating — Reductions of 15% to County departments. • Suspend travel • Suspend tuition assistance • Reduce fuel commuting costs • Reduce repairs & maintenance to buildings & grounds — Contributions to outside agencies reduced by 15 %. — Contributions to school system reduced by 6.3% Outcome of the Reductions • Elimination of public safety support of Apple Blossom Festival, 4th of July at Sherando Park and other special events. • Postponement of renovations to the old Gainesboro school. • Reduced quality of athletic fields at Clearbrook & Sherando Parks. • Elimination of vehicle replacements. FY 10 Proposed Fiscal Plan • $9 million decrease in total General Fund appropriations. • Advertised real estate rate $0.51. • Average residential real estate tax bill would decrease by 4 %. • Per capita County government cost decreases by 6.6 %. 3