Attachment A

 

 

Appropriation #2006094                                                                                                                 $3,910.00

                                   

            Revenue Sources:          Donations                                               $         10.00

                                                State Revenues                                        $    3,900.00

 

At its meeting on August 10, 2006, the School Board approved the following appropriations:

 

Each year AP exams are administered and the State reimburses individual schools a specific amount for economically disadvantaged students. These fees have been paid by each school and the State is reimbursing them.

 

V.L. Murray Elementary School received a donation in the amount of $10.00 from William Lee.  It was requested that this donation be used to help with the D.I. (Destination Imagination) Globals expenses when their fourth grade team participated at Tennessee.

 

                                               

 

Apropriation #2006095                                                                                                                $383,500.00

 

Revenue Source:            General Fund Balance                            $383,500.00

 

Several general government departments will require an additional appropriation to fund FY 2006.  This request will appropriate $383,500.00 from the General Fund Balance to the following departments:

 

·         Board of Supervisors            Part-time wages and Public Official Insurance                   $  19,100.00

The Board of Supervisors’ budget was over budget due to part-time wages

to assist with minute transcriptions and an unexpected increase in the public

officials insurance premium.

 

·         Circuit Court                                    Jurors                                                                     9,800.00

The Circuit Court saw an unusually high number of multi-day jury trials during

FY 2006 that resulted in the line item for juror expenses to be over-expended.

 

·         Sheriff                                             Wages, VRS, Utilities, Fuel                                    37,700.00

Wages and VRS were over budget resulting from the additional impact of the

public safety position reclassifications that occurred during FY 2006.  Utility

costs, $7,634.00, which had previously been paid through General Services, are

now being properly charged to the Sheriff’s budget.  These costs are a result of the

Sheriff’s Office occupying space in the Levy Building during the J&D Court

Renovation project and had not been previously budgeted in the Sheriff’s Office budget.

Vehicle fuel was over budget $20,136.60. 

 

·         Commonwealth’s Attorney                Wages, Part-time wages, legal services                   17,300.00

The Commonwealth’s Attorney’s office was over budget due to the annual leave

pay-off of an employee and additional costs associated with part-time clerical staff

and a special prosecutor brought in to assist during the medical absences of two staff

members.

 

 

·         Police                                             Reimbursable overtime, Fuel                                 162,000.00

The Police Department had an over-expenditure for reimbursable overtime

which is offset by an increase in revenue for this service.  Fuel in the Police

Department was over-expended $89,000.00

 

·         Vol. Fire Department                        Accident/Sickness Insurance Premium                      7,500.00

 

·         Inspections                                      Fuel                                                                        7,300.00

 

·         Contributions/Public Safety               Fire/Rescue Tax Credit                                             1,400.00

 

·         Contributions/Public Safety               Juvenile Detention Center                                      121,300.00

This contribution is based on actual usage by the County.  This over-expenditure

is the result of having two months with higher than average usage.

 

·         Soil & Water Conservation                Office Supplies                                                           100.00

 

                                                                                    Total                                         $383,500.00

 

 

 

 

 

 

Appropriation #2006096                                                                                                       $ 1,066,519.61

 

                        Revenue Sources:          Local Revenues                         $445,344.80

                                                            State Revenues                         $    1,134.83

                                                            Federal Revenues                      $  32,364.06

                                                            General Fund Balance                $472,067.54

                                                            Other Fund Balances                 $115,608.38

 

During FY 2005, several local government and school grants and programs incurred expenses that exceeded approved appropriations.  These grants and programs include:

 

·         Six General Government Grant/Program Funds totaling $29,901.79, including Whitewood Community Center and the Bullet Proof Vest grant;

·         HUD Self-Sustaining Escrow Fund totaling $23,100.00;

·         Five School Self-Sustaining Funds totaling $416,806.43, including Cafeteria and Internal Maintenance Fund;

·         Six proffer funds totaling $58,372.80; and

·         Health Department Building Repair/Maintenance Fund in the amount of $64,746.03 

 

In addition, the Comprehensive Services Act and Bright Stars funds were over-expended and will require a transfer from the General Fund Balance as follows:

 

Comprehensive Services Act

The Comprehensive Services Act (CSA) was established by the General Assembly in 1992 to increase interagency collaboration in providing mandatory services for at risk children and help control costs associated with those services. CSA serves children in or at risk of foster care, receiving select special education services, involved in Juvenile Court and with severe emotional and/or behavioral problems.  Under the CSA, the state created a pool of funds, consolidating several funding streams, and established a funding formula for localities. The formula for Albemarle County is a 55.26% state share with a local match of 44.74%. In addition to these CSA funds, certain federal dollars are sought for select services including Title IV-E funds and Medicaid. The total approved budget of the Comprehensive Services Act (CSA) Program in Albemarle County for FY 2006 was $6,163,127. Of those total costs, the FY06 General Fund Transfer of local funds to CSA was $1.789 million.

 

In FY06, the Department of Social Services (DSS) experienced a $464,788 shortfall in local funding for CSA despite the success of several prevention strategies, such as the Family Support Program, that helped DSS reduce the number of children coming into care from a high of 317 in FY02 to 276 in FY06.  Because the number of children coming into care had begun to level off, the local transfer to CSA was purposely budgeted at a fairly level contribution over the past three years, i.e. FY04 $1.776 million, FY05 $1.789 million and FY06 $1.789, a .7% increase in CSA local dollars over the three year period.

 

However, several factors have driven up the local costs with the resulting FY06 shortfall.  First, the specialized placements in residential treatment continue to be the most expensive component of care with private vendor costs increasing over the past three years from as high as 17% to 56%.  Although the County and many other localities have continually asked the General Assembly to implement some type of rate setting at the state level, the CSA costs continue to be driven by the free market, which for mandated services remains a sellers market.  The second reason local funding was insufficient this year was a reduction of $456,000 in IV-E federal dollars from FY05 to FY06.  The third reason was the use of $334,000 in CSA fund balance monies in FY05 to address the federal dollar shortfall in the Family Support Program, which depleted the CSA fund balance savings that have been used in prior years to offset CSA cost increases.  

 

The local funds transfer to CSA was budgeted optimistically at the same funding level as FY05 and only slightly above the FY04 level, but for the reasons cited above the local costs have increased despite the lower number of children receiving treatment.   With the additional appropriation of $464,788, the average cost increase over the three year period is approximately 9% a year, still slightly below the 10% average annual cost increase experienced across the state.

 

Bright Stars Program

The Bright Stars program budget includes the salaries and benefits for school teachers and teaching assistants and wages for substitute teachers and teaching assistants for six programs.  In FY 2006, the cost of salaries and wages for teachers and teaching assistants were over budget $8,804.56 due to the implementation of a new teacher scale for FY 2006 that increased teacher salaries.  This revised scale was not used when the Bright Stars budget was developed for FY 2006.  There was also an increased use of classroom substitutes during the school year and a teacher and teaching assistant cost associated with a summer school program for Bright Stars students part of FY 2006.   Additional State revenue of $1,134.83,  use of the Bright Stars Fund Balance, $390.19, and a General Fund Balance appropriation of $7,279.54 is requested to cover this over-expenditure.

 

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