FY2020 FINANCIAL STATEMENTS€¦ · o General Sales Tax: The general sales tax rate for Virginia is...

FY2020UNAUDITEDCASHBASISFINANCIALSTATEMENTS

Report Prepared by: Finance Department—Accounting and Reporting Division

Alice M. Kelly, Director of Finance

Financial Status Report for the period of July 1, 2019 through April 30, 2020.

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CITY OF VIRGINIA BEACH, VIRGINIA

CITY COUNCIL Robert M. Dyer, Mayor ................................................................................................................ At-Large James L. Wood, Vice Mayor ....................................................................................... Lynnhaven District Louis R. Jones..................................................................................................................... Bayside District Guy King Tower .................................................................................................................... Beach District Sabrina Wooten ............................................................................................................. Centerville District Jessica P. Abbott .......................................................................................................... Kempsville District Barbara M. Henley ................................................................................................. Princess Anne District Michael Berlucchi ........................................................................................................... Rose Hall District John D. Moss ................................................................................................................................. At-Large Aaron R. Rouse ............................................................................................................................. At-Large Rosemary Wilson .......................................................................................................................... At-Large

CONSTITUTIONAL OFFICERS V. Leigh Henderson ............................................................................................................. City Treasurer Colin Stolle ....................................................................................................... Commonwealth’s Attorney Philip J. Kellam .......................................................................................... Commissioner of the Revenue Kenneth Stolle ................................................................................................................................... Sheriff Tina E. Sinnen ......................................................................................................... Clerk of Circuit Court

APPOINTED OFFICERS Thomas M. Leahy, PE .............................................................................................. Acting City Manager Mark D. Stiles……………………………………………………………………………….City Attorney Amanda F. Barnes ...................................................................................................................... City Clerk Ronald D. Agnor ........................................................................................................ Real Estate Assessor Lyndon S. Remias……………………………………………………………………………City Auditor

CITY LEADERS

Ronald H. Williams, Jr. ........................................................................................... Deputy City Manager Kenneth L. Chandler ............................................................................................... Deputy City Manager Steven R. Cover ........................................................................................................ Deputy City Manager David Bradley .............................................................................................. Acting Deputy City Manager

SCHOOL BOARD COMPONENT UNIT Carolyn T. Rye, Chairman ..................................................................................... District 5 - Lynnhaven Kimberly A. Melnyk, Vice Chairman ............................................................. District 7 – Princess Anne Trenace B. Riggs ..................................................................................................... District 1 – Centerville Daniel D. Edwards ................................................................................................. District 2 – Kempsville Jessica L. Owens ........................................................................................................ District 3 – Rose Hall Carolyn D. Weems……………………………………………………………………District 4 – Bayside Sharon R. Felton ............................................................................................................. District 6 – Beach Dorothy M. “Dottie” Holtz ……………………………………………………………………. . At-Large Laura K. Hughes ........................................................................................................................... At-Large Beverly M. Anderson .................................................................................................................... At-Large Victoria C. Manning ..................................................................................................................... At-Large

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Transmittal Letter ...................................................................................................................................... 1 General Fund Revenue and Expenditures Graph.................................................................................... 6 Local Tax Collections by Month Graph ................................................................................................... 7 Local Tax Collections and Projections ...................................................................................................... 9 Section A – Summary Financial Statements for Major Funds:

General Fund: Summary of Revenues and Expenditures Compared to Budget ...................................................... 1 Comparison of Revenues ................................................................................................................. 2 Comparison of Charges for Services ............................................................................................... 3 Comparison of Other Local Taxes ................................................................................................... 4 Comparison of Revenues from the Commonwealth ........................................................................ 5 Statement of Expenditures and Encumbrances Compared to Budget .............................................. 6 School Operating Special Revenue Fund ............................................................................................... 8 Water and Sewer Utility Enterprise Fund............................................................................................... 9 Storm Water Utility Enterprise Fund ................................................................................................... 10 Waste Management Enterprise Fund .................................................................................................... 11 Sheriff’s Department Special Revenue Fund ....................................................................................... 12 Tourism Investment Program Special Revenue Fund .......................................................................... 13 Tourism Advertising Program Special Revenue Fund ......................................................................... 14

Notes ..................................................................................................................................................... 15 Section B – Capital Projects Fund – Expenditures by Project ............................................................... 1 Section C – Grants Fund – Statement of Active Grants .......................................................................... 1 Section D – Cash Summary – Schedule of Treasurer’s Cash and Investments .................................... 1 Section E – Personal Services Expenditures Compared to Budget ........................................................ 1 Section F – Summary of All Funds

Summary of All Operating Funds -- Revenues ...................................................................................... 1 Summary of All Operating Funds -- Appropriations .............................................................................. 2

Interim Financial Statements

Table of Contents

May 15, 2020 Mr. Thomas M. Leahy, P.E. Acting City Manager Municipal Center City of Virginia Beach Virginia Beach, Virginia 23456 Subject: Fiscal Year 2020 - Interim Financial Report (Cash Basis) through April 30, 2020 Dear Mr. Leahy: The Department of Finance is pleased to present the City’s Financial Report for the ten months ended April 30, 2020. Please note that these statements are presented on a cash basis and are unaudited. As this is the first full month following the COVID-19 pandemic stay at home measures, more detailed charts and graphs of the revenue streams most likely to be affected by the economic impacts have been included. Many revenues and expenditures have a one- or two-month lag so it is early to predict the true financial impact of the pandemic impacts.

Below is a summary of the City’s major funds’ performance in comparison to budget as well as to prior years:

Summary of Revenues and Expenditures - Major Funds For the Ten Months Ended April 30, 2020

$ in millions Percent of Total*

Budget Actual YTD FY 2020 FY 2019 FY 2018

General Fund Revenues $1,183.7 689.6

58.3 57.7 58.0

Expenses 1,250.8 1,023.1 81.8 85.4 85.5

School Operating Revenues 845.3 695.8 82.3 83.3 83.2Expenses 855.6 682.8 79.8 81.6 73.3

Water and Sewer Revenues 135.2 109.0 80.6 78.6 78.6Expenses 149.9 112.1 74.8 89.4 85.7

* FY 2018 and FY 2019 are based on Actual, while FY 2020 is based on Budget.

DEPARTMENT OF FINANCE (757) 385-4681 FAX (757) 385-4301

MUNICIPAL CENTER BUILDING 1

2401 COURTHOUSE DRIVE VIRGINIA BEACH, VA 23456-9009

Mr. Thomas M. Leahy, P.E. April 2020 Interim Financial Report May 15, 2020 Page 2

GENERAL FUND:

GENERAL FUND REVENUES

As of April 30, 2020, General Fund revenues of $689.6 million are $13.4 million more than FY 2019 and $24.7 million greater than FY 2018. The main areas of this increase are Real Estate Taxes ($8.7 million), General Sales Tax ($2.9 million), Business Licenses ($3.1 million) and Human Services Public Assistance Grants ($1.9 million).

Local Revenues

o Real Estate Tax revenues are $295.6 million year-to-date (52.9% of the General Fund budget), an increase of $8.7 million from FY 2019. This is due mainly to a 3.6% increase in assessed values and an increase to the tax rate of 1.5 cents. Revenues to date include $10.4 million in Real Estate Tax Relief for the Elderly which is recorded both as revenue and as an expense. Real estate tax collections during the month of April for FY 2020 totaled $3.5 million compared to $2.5 million in FY 2019. The 2nd half levy due date remains at June 5th while any penalties and interest have been waived until August 1st to provide financial relief to homeowners, small business and others who have experienced financial hardships during COVID-19.

o Personal Property Tax was levied in April in the amount of $124.3 million, $20.6 million more than the prior year, with a due date June 5th. Any penalties and interest have been waived until August 1st to provide financial relief to homeowners, small business and others who have experienced financial hardships during COVID-19. The total levy for the current year increased by $20.6 million or 20% from the prior year. Collections-to-date of $25.0 million (22.7% of the $110.1 million budget), represents collections on current year supplemental, public service and pro-rated billings and prior year delinquents. Personal Property tax collections during the month of April for FY 2020 totaled $2.0 million compared to $1.6 million in FY 2019.

o General Sales Taxes are $51.9 million. This represents an increase from the prior year of $3.0 million or 6.0%. Collections for the month of April for FY 2020 totaled $4.4 million compared to $4.5 million in FY 2019. Revenues represent taxes collected through February.

o Business Licenses are $51.1 million, an increase from the prior year of $3.1 million or 6.5%.

o Hotel Room Taxes of $6.4 million represents the General Fund (2% of total 8%) share only, which is less than the prior year by $109,273. City wide, Hotel Room Tax revenue for all funds is $30.4 million which is $649,595 less than the prior year. Collections for the month of April for FY 2020 totaled $886,278 compared to $2.0 million in FY 2019. Revenues represent taxes collected through March.

Restaurant Meal Taxes of $35.4 million represents the General Fund share only, which is less than the prior year by $1.0 million. City wide, Restaurant Meal Tax revenue is $56.2 million, which is $1.0 million less than the prior year. Collections for the month of April for FY 2020 totaled $4.3 million compared to $6.5 million in FY 2019. Revenues represent taxes collected through March. This tax has been suspended for May and June as an economic incentive for the residents of the city to utilize the restaurants for takeout and delivery during the COVID 19 emergency.


State Revenues – State revenues received-to-date of $92.7 million equals 57.5% of budget which is slightly more than the prior year. This includes the State’s portion of personal property taxes (Personal Property Tax Relief Act – PPTRA) which totals $53.4 million and is paid in three installments. The first installment of $6.5 million was received in November, and the next two installments of $42.5 million and $4.4 million for FY 2020, are scheduled to be received in July and August 2020, and will be reported in FY 2020. Human Services Public Assistance grants was more than the prior year by $1.9 million, due to timing of payments received from Medicaid.

Federal Revenues – Federal revenues are $19.7 million and are higher than the prior year by $1.8 million which is due to the timing of the receipts for Federal Public Assistance Grants.

Total revenues are summarized in the following table:

Budget Actual Actual Actual %

* Real Estate Taxes 558.7$ 295.6$ 286.9$ 8.7$ 3.0 %Personal Property Taxes 110.1 25.0 23.3 1.7 7.3Commonwealth - PPTRA 53.4 6.5 6.5 - - General Sales Tax 66.7 51.9 48.9 3.0 6.0 Utility Taxes 26.2 17.7 18.8 (1.1) (5.9) Telecommunications Taxes 23.4 16.2 16.9 (0.7) (4.1) Business Licenses 51.9 51.1 48.0 3.1 6.5

* Hotel Taxes 7.8 6.4 6.5 (0.1) (1.5) * Restaurant Taxes 41.0 35.4 36.4 (1.0) (2.7) * Cigarette Taxes 10.4 7.8 7.9 (0.1) (1.3)

Human Services Charges 25.1 19.7 20.5 (0.8) (3.9) Other Charge for Services 19.6 13.1 14.1 (1.0) (7.1) Other Local Revenues 43.1 27.6 29.2 (1.6) (5.5) Commonwealth - Maintenance of Roads 50.0 37.6 38.1 (0.5) (1.3) Commonwealth - Human Services Reimb. 33.2 27.9 26.0 1.9 7.3

* Commonwealth - Other State Revenues 24.6 20.6 19.9 0.7 3.5 * Federal Revenues 22.6 19.7 17.9 1.8 10.1 * Transfers from Other Funds 15.9 9.8 10.4 (0.6) (5.8)

1,183.7$ 689.6$ 676.2$ 13.4$ 2.0 %* GF portion only

Notes: FY 2020 % is based on Budget, while FY2019 is based on Actual.

FY 2020 YTD FY 2019 YTD VARIANCES

Comparison of FY 2020 and FY 2019 General Fund RevenuesAs of April 30, 2020

(in millions)


GENERAL FUND EXPENDITURES General Fund expenditures are $1,023.1 million, or 81.8% of budget, compared to 85.4% for FY 2019 and 85.5% for FY 2018. Budgeted personnel expenses are 33.6% of the total General Fund budget and to date 77.5% of the personnel budget has been spent. Total expenditures are summarized in the following table:

SCHOOL OPERATING FUND: Schools are continuing to manage within their resources. Total revenues of $695.8 million are on an acceptable trend as of April 30, 2020. Expenditures of $682.8 million are comparable with prior years. While the City issues debt on the School’s behalf, the School’s portion of debt service expenditures is directly accounted for in the School Operating Fund.

WATER AND SEWER UTILITY ENTERPRISE FUND:

Through April 30, 2020 revenues are $109.0 million. Revenues are 80.6% of budget, compared to 78.6% in FY 2019. Expenditures of $112.1 million are lower than FY 2019 due to the one-time payment of $20 million relating to a water services contract with Norfolk paid in the prior year. In FY 2020 Water & Sewer partially cash funded their capital projects by transferring $18.2 million to the Water & Sewer Capital Projects Fund compared to FY 2019, where they fully cash funded their capital projects by transferring $32.7 million.

STORM WATER UTILITY ENTERPRISE FUND:

In FY 2020 several divisions within the Stormwater Utility Enterprise Fund were reallocated to the General Fund. This allowed for the Storm Water Equivalent Residential Unit to be used to support

Comparison of FY2020 and FY2019 General Fund ExpendituresAs of April 30, 2020

(in millions)

FY 2019 YTD

Budget Actual Variance Actual Actual %

FY 2020 YTD VARIANCES

Salaries 310.6$ 241.4$ 69.2$ 229.0$ $ 12.4 5.4 %Fringe Benefits 110.1 84.8 25.3 81.3 3.5 4.4 Operating Expenses 190.0 152.8 37.2 156.8 (4.0) (2.5)Capital Outlay 9.7 8.1 1.6 9.3 (1.2) (12.9)Leases 8.5 5.0 3.5 4.0 1.0 23.9 Debt Service 54.4 48.6 5.8 47.1 1.5 3.2 Transfers to Schools 470.6 396.1 74.5 383.2 12.9 3.4 Transfers to Schools Reserve Fund 5.8 3.9 1.9 5.2 (1.3) (24.7)Transfers to Capital Projects 53.9 53.9 - 60.3 (6.4) (10.7)Transfers to Sheriff Department 25.3 21.1 4.2 21.0 0.1 0.3 Transfers to Storm Water Capital Projects - - - 5.6 (5.6) (100.0)Transfers to Other Funds 8.7 7.4 1.3 8.9 (1.5) (16.7)Reserve for Contingencies 3.2 - 3.2 - - -

1,250.8$ 1,023.1$ 227.7$ 1,011.7$ $ 11.4 1.1 %

Notes: ‐ Budgeted use of Fund Balance in FY2020 was $67.1 M ‐ Revenue loss of $61.3 million is offset by expenditures savings of $64.7 M

‐ October and May expenditures include 3 Pay periods for City

15.3%

22.9%

29.8%36.4%

45.0%

51.8%

59.4%

67.1%

74.2%

81.8%87.9%

94.8%

2.0%5.6%

9.3%11.9%

32.3%

42.1%45.3%

49.3%

55.5%58.3%

66.1%

94.8%

0%

20%

40%

60%

80%

100%

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

FY2020GENERALFUNDREVENUESANDEXPENDITURES

%ofFY2020ExpBudget %ofFY2020RevBudget

PROJECTEDREVENUESYTD=$1,122.4M/$1,183.7M

PROJECTEDEXPENDITURESYTD=$1,186.1M /$1,250.8M

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Local Tax Collections by Month – All Funds

$‐

$2

$4

$6

$8


COLLEC

TIONS

Hotel Tax (in millions)

FY2018 FY2019 FY2020 ‐ Original Budget FY2020 ‐ Revised Projection FY2020

$‐

$2

$4

$6

$8

$10


COLLEC

TIONS

Meal Tax (in millions)


$‐

$1

$2


COLLEC

TIONS

Amusement Tax (in millions)


7

Note: Revised projections begin in March 2020 during the beginning of the Stay‐at‐home order

$3

$5

$7

$9

$11

$13


COLLEC

TIONS

Sales Tax (in millions)


July collections are accrued to June, June collections represents two months

$‐

$20

$40

$60

$80

$100


COLLEC

TIONS

Personal Property Tax (in millions)


$‐

$50

$100

$150

$200

$250


COLLEC

TIONS

Real Estate Tax (in millions)


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Original Budget

Year‐to‐Date

Projections as of

March 2020 1

Variance w/

March

Projections

Year‐to‐Date

Actuals as of

April 30, 2020

Revised

Projections as

of April 2020 2

Variance w/

April

Projections

Difference

between

March & April

Projections

Real Estate Tax 605,709,974$ 575,424,475$ (30,285,499)$ 319,807,348$ 575,424,475$ (30,285,499)$ ‐$

Personal Property Tax 163,497,601 148,833,572 (14,664,029) 24,964,350 148,833,572 (14,664,029) ‐

Sales Tax 66,745,446 67,042,800 297,354 51,871,436 67,042,800 297,354 ‐

Hotel Tax 37,944,530 31,529,854 (6,414,676) 30,378,388 31,529,854 (6,414,676) ‐

Meals Tax 69,899,317 56,874,285 (13,025,032) 56,161,464 56,874,285 (13,025,032) ‐

Admissions Tax 7,019,378 6,136,609 (882,769) 6,577,410 6,136,609 (882,769) ‐

950,816,246$ 885,841,595$ (64,974,651)$ 489,760,396$ 885,841,595$ (64,974,651)$ ‐$

Notes:

1 Original projections based on reduced collections for April through June

2 Due to delay of penalty and late fees, collections are not coming in on a timely basis. Revised projections will be provide once sales numbers are received

from the Comissioner of Revenue

3 Variance Assumptions between March and April:

Real Estate and Personal Property Taxes ‐ no change to collection amounts

Sales Tax ‐ Use May decrease and applied to June collections

Hotel ‐ Use April sales for May and June

Meal ‐ Use April sales for May; assumed no collections in June due to holiday

Admissions ‐ Use April sales for May and June

FY2020 Local Tax Collections and Projections ‐ All Funds

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SECTION A

SUMMARY FINANCIAL STATEMENTS FOR MAJOR FUNDS

FY 2019Annual Percent PercentBudget Actual Unrealized Realized Realized

Revenues by Source: (Section A, Page 2)From Local Sources:

Real Estate Taxes 558.7$ 295.6$ 263.1$ 52.9% 53.1%Personal Property Taxes 110.1 25.0 85.1 22.7% 22.0%Other Local Taxes 217.1 178.6 38.5 82.3% 81.9%Charges for Services (Section A, Page 3) 44.7 32.8 11.9 73.3% 76.6%Other Local Revenues (Section A, Page 4) 53.4 35.4 18.0 66.4% 65.8%From the Commonwealth (Section A, Page 5) 161.2 92.7 68.5 57.5% 55.5%From the Federal Government 22.6 19.7 2.9 87.3% 79.1%Transfers for Operational Support 15.9 9.8 6.1 61.4% 73.0%

Total Revenues 1,183.7$ 689.6$ 494.1$ 58.3% 58.2%

FY 2019Annual Unencum- Percent PercentBudget Actual bered Obligated Obligated

Expenditures/Encumbrances: (Section A, Page 6-7)Departmental Totals 629.0$ 492.1$ 136.9$ 78.2% 82.1%Debt Service 54.4 48.6 5.8 89.3% 89.7%Transfers to School Division 470.6 396.1 74.5 84.2% 87.7%Transfers to School Reserve Fund 5.8 3.9 1.9 66.7% 76.2%Transfers to General Government Capital Projects 53.9 53.9 - 100.0% 96.9%Transfers to Sheriff 25.3 21.1 4.2 83.3% 84.5%Transfers to Other Funds 8.6 7.4 1.2 86.7% 61.3%Reserve for Contingencies 3.2 - 3.2 - -

Total Expenditures/Encumbrances 1,250.8$ 1,023.1$ 227.7$ 81.8% 85.4%

Less Amounts Appropriated From Fund Balance:Encumbrances & Approved Carryovers at 6/30/19 12.9 Funding for Various Capital Projects 19.2 School Reversion and True Up 26.1 School CIP/Operations 0.4 City Operations 8.5

Total Appropriations From Fund Balance 67.1$

Adjusted Expenditures/Encumbrances 1,183.7$

FY 2020 Year-To-Date

FY 2020 Year-To-Date

CITY OF VIRGINIA BEACH, VIRGINIAGENERAL FUND

SUMMARY OF REVENUES AND EXPENDITURES COMPARED TO BUDGET

(In Millions)THROUGH APRIL 30, 2020

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CITY OF VIRGINIA BEACH, VIRGINIA GENERAL FUND

COMPARISON OF REVENUESTHROUGH APRIL 30 OF FISCAL YEARS 2020, 2019 AND 2018

Actual Actual ActualFiscal Annual Through Through As Percent (b)Year Budget Apr 30 Jun 30 of Total (a) Trend

Revenues:Local Revenue

Real Estate Taxes (RE) 2020 $ 558,748,264 $ 295,607,376 $ - 52.9 % AIncludes Tax Relief for the 2019 537,918,638 286,900,478 539,797,183 53.1 Elderly and Disabled Veterans (c) 2018 521,861,044 281,408,810 523,598,726 53.7

Personal Property Taxes (PP) 2020 110,084,733 24,964,350 - 22.7 F(See Section A, Page 4 for 2019 106,316,488 23,286,905 106,029,083 22.0 State PPTRA portion of revenue) 2018 102,520,511 26,746,544 108,123,398 24.7

General Sales Taxes 2020 66,745,446 51,871,436 - 77.7 F2019 66,621,323 48,945,307 65,851,817 74.3 2018 65,135,023 47,544,259 63,511,403 74.9

Utility Taxes 2020 26,203,325 17,714,297 - 67.6 U2019 25,580,890 18,789,395 25,426,434 73.9 2018 25,757,106 19,609,296 25,866,549 75.8

Telecommunications Taxes 2020 23,374,899 16,203,838 - 69.3 U2019 23,756,947 16,885,461 22,210,050 76.0 2018 24,861,320 16,242,502 23,965,859 67.8

Business Licenses 2020 51,892,052 51,131,651 - 98.5 F2019 48,669,429 48,031,072 49,141,505 97.7 2018 46,786,036 46,633,187 48,676,655 95.8

Hotel Room Taxes 2020 7,794,883 6,354,373 - 81.5 (d) U2019 7,699,337 6,463,646 7,642,981 84.6 (d) 2018 7,215,382 6,221,066 7,228,741 86.1 (d)

Restaurant Meal Taxes 2020 41,038,223 35,422,289 - 86.3 (d) A2019 44,933,289 36,429,471 44,154,135 82.5 (d) 2018 43,841,222 34,919,868 42,213,909 82.7 (d)

Total Charges for Services 2020 44,712,543 32,754,583 - 73.3 USee Section A, Page 3 for details 2019 47,124,339 34,701,137 45,302,702 76.6

2018 46,817,507 34,871,784 45,119,412 77.3

Total Other Local Revenues 2020 53,378,662 35,430,975 - 66.4 ASee Section A, Page 4 for details 2019 52,620,707 37,058,364 56,286,893 65.8

2018 50,442,151 36,035,655 53,112,454 67.8

From the Commonwealth 2020 161,247,155 92,728,268 - 57.5 FSee Section A, Page 5 for details 2019 164,179,233 90,493,169 163,187,430 55.5

2018 158,422,048 86,898,286 158,589,138 54.8

From the Federal Government 2020 22,593,431 19,713,983 - 87.3 F2019 22,689,614 17,857,049 22,588,938 79.1 2018 21,706,624 17,560,570 23,083,358 76.1

Transfers 2020 15,875,675 9,750,574 - 61.4 A2019 24,429,387 10,397,797 23,524,174 44.22018 24,678,534 10,243,771 23,375,749 43.8

TOTAL - REVENUES 2020 $ 1,183,689,291 $ 689,647,993 $ - 58.3 A2019 1,172,539,621 676,239,251 1,171,143,325 57.7 2018 1,140,044,508 664,935,598 1,146,465,351 58.0

(a) Actual as a Percent to Total - FY 2018 and FY 2019 are based on actual, while FY 2020 is based on Budget.(b) Trend - F = Favorable. U = Unfavorable. A = Acceptable.(c) Tax Relief for Ederly/ Disabled - FY 2020 is $10.4 million, FY 2019 is $15.7 million and FY 2018 is $14.3 million. (d) Hotel Room and Resturant Meal Taxes reflects GF portion, see footnotes for city totals.

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COMPARISON OF CHARGES FOR SERVICES THROUGH APRIL 30 OF FISCAL YEARS 2020, 2019 AND 2018

Actual Actual ActualFiscal Annual Through Through As Percent (b)

Year Budget Apr 30 Jun 30 of Total (a) Trend

Convention Center 2020 $ 1,081,462 $ 577,294 $ - 53.4 % U2019 999,001 753,336 1,040,589 72.42018 1,027,710 694,904 1,021,269 68.0

DMV 2020 708,700 103,057 - 14.5 USpecialized license plates & 2019 713,200 276,060 305,462 90.4STOP Reimbursements 2018 394,500 237,359 310,778 76.4

DVP Street Lights 2020 510,000 13,230 (c) - 2.6 A2019 510,000 132,261 143,426 92.22018 510,000 167,608 226,728 73.9

Human Services 2020 25,110,348 19,652,852 (c) - 78.3 A(includes Medicaid and other 2019 26,439,794 20,520,056 27,082,623 75.8client billings) 2018 27,526,102 20,412,815 26,427,998 77.2

Libraries 2020 336,000 140,331 - 41.8 U2019 416,000 226,936 356,500 63.7

2018 443,000 254,043 322,079 78.9

Museums/Virginia Aquarium 2020 10,478,805 6,859,470 - 65.5 U 2019 11,052,038 8,143,081 10,787,725 75.5 2018 10,967,997 8,052,069 10,796,526 74.6

City Treasurer Charges 2020 1,199,145 991,647 - 82.7 F2019 1,143,013 782,542 1,096,322 71.42018 1,080,000 981,776 1,250,002 78.5

Police -False Fire Alarms Fees 2020 545,000 484,411 - 88.9 F2019 516,000 409,927 507,460 80.82018 460,300 464,266 547,359 84.8

Sale of Salvage Materials 2020 502,000 238,241 - 47.5 U2019 556,151 508,309 398,804 127.52018 545,000 360,326 518,155 69.5

Other Charges for Services 2020 4,241,083 3,694,050 - 87.1 F2019 4,779,142 2,948,629 3,583,791 82.32018 3,862,898 3,246,618 3,698,518 87.8

TOTAL - CHARGES 2020 $ 44,712,543 $ 32,754,583 $ - 73.3 UFOR SERVICES 2019 47,124,339 34,701,137 45,302,702 76.6To Section A, Page 2 2018 46,817,507 34,871,784 45,119,412 77.3

(a) Actual as a Percent to Total - FY 2018 and FY 2019 are based on actual, while FY 2020 is based on Budget.

(b) Trend - F = Favorable. U = Unfavorable. A = Acceptable.

(c) Revenue in these categories may be dependent on expenditures in that year, so lower revenue does not necessarily indicate an unfavorable trend.

3


COMPARISON OF OTHER LOCAL REVENUESTHROUGH APRIL 30 OF FISCAL YEARS 2020, 2019 AND 2018



Cigarette Taxes 2020 $ 10,433,892 $ 7,781,428 $ - 74.6 % U2019 10,835,826 7,906,402 9,864,140 80.22018 11,113,112 8,610,296 10,645,742 80.9

Use of Money 2020 4,948,493 2,150,990 (c) - 43.5 A2019 2,825,777 3,641,569 8,952,417 40.72018 1,317,984 2,215,255 5,268,813 42.0

Use of Property 2020 4,725,927 3,097,834 - 65.5 U2019 4,972,833 3,610,661 4,694,845 76.92018 4,844,474 3,592,860 4,728,099 76.0

Automobile Licenses 2020 11,652,769 7,602,329 - 65.2 U2019 11,407,313 8,435,642 11,260,550 74.9

2018 10,807,765 7,992,410 10,961,726 72.9

Fines and Forfeitures 2020 4,393,819 3,038,079 - 69.1 U2019 5,546,186 3,767,099 5,062,537 74.42018 5,800,656 3,852,070 5,039,049 76.4

City Tax on Deeds 2020 7,625,760 6,964,345 - 91.3 F 2019 7,910,904 5,437,666 7,708,985 70.5 2018 7,617,589 5,452,049 7,475,502 72.9

Permits, Privilege Fees and 2020 5,518,791 4,638,479 - 84.0 A Licenses 2019 5,633,663 4,235,456 5,035,868 84.1

2018 5,535,829 4,251,185 5,433,751 78.2

Bank Net Capital Taxes and 2020 4,079,211 157,491 - 3.9 FCity Tax on Wills 2019 3,488,205 23,869 3,707,551 0.6

2018 3,404,742 69,530 3,559,772 2.0

TOTAL - OTHER 2020 $ 53,378,662 $ 35,430,975 $ - 66.4 ALOCAL REVENUE 2019 52,620,707 37,058,364 56,286,893 65.8

To Section A, Page 2 2018 50,442,151 36,035,655 53,112,454 67.8



(c) Lower due to timing of interest received for short term investments.

4


COMPARISON OF REVENUES FROM THE COMMONWEALTH THROUGH APRIL 30 OF FISCAL YEARS 2020, 2019 AND 2018



Reimbursements:Commonwealth's Attorney 2020 $ 2,876,872 $ 2,132,895 $ - 74.1 % A

2019 2,807,324 2,077,712 2,772,009 75.0 2018 2,613,174 2,070,291 2,768,166 74.8

State Aid Law Enforcement 2020 12,162,602 9,121,953 - 75.0 A2019 11,706,066 8,779,548 11,706,064 75.0

2018 11,282,311 8,466,297 11,288,396 75.0

Other Constitutional Officers 2020 3,625,570 4,016,269 - 110.8 Fand Appointed Officials 2019 3,382,546 2,527,798 3,439,935 73.5

2018 3,344,815 2,505,730 3,432,873 73.0

Maintenance of Roads 2020 50,000,889 37,635,464 - 75.3 A2019 49,497,903 38,133,630 50,999,276 74.8

2018 49,547,749 36,414,561 48,552,748 75.0 Recordation Fee 2020 2,127,387 1,492,573 - 70.2 A

2019 1,993,729 1,497,409 1,985,167 75.4 2018 1,993,535 1,940,038 2,394,898 81.0

Public Assistance Grants 2020 15,919,482 11,369,549 - 71.4 F2019 17,594,196 10,729,587 15,483,024 69.3

2018 14,000,614 10,119,234 14,385,696 70.3

Mental Health/MR/SA 2020 17,286,262 16,512,721 - 95.5 F2019 17,903,903 15,252,120 17,664,007 86.32018 17,167,973 14,843,478 17,366,879 85.5

Personal Property Tax Relief Act 2020 53,412,868 6,526,559 - 12.2 A2019 53,412,868 6,526,559 53,412,868 12.22018 53,412,868 6,526,559 53,412,868 12.2

Other 2020 3,835,223 3,920,285 - 102.2 A 2019 5,880,698 4,968,806 5,725,080 86.8 2018 5,059,009 4,012,098 4,986,614 80.5

TOTAL - FROM THE 2020 $ 161,247,155 $ 92,728,268 $ - 57.5 FCOMMONWEALTH 2019 164,179,233 90,493,169 163,187,430 55.5To Section A, Page 2 2018 158,422,048 86,898,286 158,589,138 54.8



5


SUMMARY OF EXPENDITURES COMPARED TO BUDGETTHROUGH APRIL 30, 2020

FY 2020 FY 2019 FY 2018Percent Percent Percent

Expended/ Expended/ Expended/Encumbered * Encumbered * Encumbered *

AGRICULTURE $ 939,960 $ 717,934 $ 222,026 76.4% 79.3% 79.2%AUDIT SERVICES 955,412 675,297 280,115 70.7% 82.5% 80.6%BENEFITS ADMINISTRATION 735,538 735,538 - 100.0% 100.0% 100.0%BOARD OF EQUALIZATION 4,380 2,339 2,041 53.4% 96.7% 95.4%BUDGET & MANAGEMENT SERVICES 1,474,793 1,112,772 362,021 75.5% 84.6% 81.6%CIRCUIT COURT 1,172,419 981,189 191,230 83.7% 81.1% 81.5%CITY ATTORNEY 4,631,045 3,596,353 1,034,692 77.7% 85.0% 76.5%CITY CLERK 580,910 438,890 142,020 75.6% 78.8% 80.9%CITY MANAGER 2,598,878 2,019,380 579,499 77.7% 78.7% 81.1%CITY REAL ESTATE ASSESSOR 3,390,272 2,635,150 755,122 77.7% 82.5% 82.2%CITY TREASURER 6,454,356 4,578,245 1,876,111 70.9% 80.7% 81.4%CLERK OF THE CIRCUIT COURT 3,717,223 2,985,446 731,777 80.3% 76.7% 76.6%COMMISSIONER OF THE REVENUE 4,888,335 4,116,700 771,635 84.2% 79.8% 82.7%COMMONWEALTH'S ATTORNEY 9,292,685 7,411,097 1,881,588 79.8% 80.4% 79.8%COMMUNICATIONS OFFICE 1,828,964 1,581,910 247,054 86.5% 82.7% 79.9%COMMUNITY ORGANIZATION GRANTS-ON-GOING 500,599 467,492 33,107 93.4% 89.6% 80.7%COMPUTER REPLACEMENT PROGRAM 2,824,258 2,656,145 168,113 94.0% 95.9% 57.5%CONVENTION AND VISITOR DEVELOPMENT 10,803,730 8,144,558 2,659,172 75.4% 82.4% 78.0%CULTURAL AFFAIRS 5,162,175 4,318,955 843,219 83.7% 95.8% 90.9%ECONOMIC DEVELOPMENT 7,980,283 3,823,212 4,157,072 47.9% 40.5% 66.5%EMERGENCY COMMUNICATIONS AND CITIZEN SERVICES 11,316,120 7,943,393 3,372,727 70.2% 81.3% 79.2%EMERGENCY MANAGEMENT 1,178,706 519,265 659,441 44.1% 79.0% 82.5%EMERGENCY MEDICAL SERVICES 12,793,390 10,410,117 2,383,273 81.4% 84.3% 85.0%EMPLOYEE SPECIAL BENEFITS 7,894,149 6,322,772 1,571,377 80.1% 91.7% 94.3%FINANCE 7,316,168 4,957,231 2,358,936 67.8% 81.2% 76.8%FIRE 57,391,881 48,353,536 9,038,344 84.3% 83.5% 83.0%GENERAL DISTRICT COURT 567,948 259,458 308,490 45.7% 73.1% 69.1%GENERAL REGISTRAR 2,185,413 1,882,859 302,554 86.2% 78.6% 75.1%HEALTH 3,519,569 3,357,437 162,132 95.4% 94.6% 91.5%HOUSING AND NEIGHBORHOOD PRESERVATION 6,342,255 5,313,467 1,028,788 83.8% 69.7% 78.3%HUMAN RESOURCES 5,430,496 4,243,577 1,186,919 78.1% 79.4% 79.9%HUMAN SERVICES 124,240,451 95,274,271 28,966,180 76.7% 78.5% 80.1%INDEPENDENT FINANCIAL SERVICES 164,999 164,557 442 99.7% 95.3% 100.0%INFORMATION TECHNOLOGY 28,667,994 22,769,919 5,898,075 79.4% 85.6% 84.5%JUVENILE AND DOMESTIC RELATIONS DISTRICT COURT 227,225 109,614 117,611 48.2% 76.2% 78.4%JUVENILE PROBATION 1,536,200 964,124 572,076 62.8% 74.6% 71.7%LEASES 4,594,201 1,932,793 2,661,409 42.1% 73.0% 99.9%LIBRARY 18,742,527 15,224,683 3,517,844 81.2% 83.3% 82.2%MAGISTRATES 54,858 10,152 44,706 18.5% 28.8% 10.2%MUNICIPAL COUNCIL 666,050 526,191 139,859 79.0% 83.9% 83.1%MUSEUMS AND CULTURAL ARTS 12,629,603 8,576,575 4,053,029 67.9% 80.3% 77.1%OFFICE OF VOLUNTEER RESOURCES 322,826 243,905 78,922 75.6% 77.5% 80.4%

Appropriation Units Budget To Date Balance

Expenditures/Annual Encumbrances Unencumbered

6


SUMMARY OF EXPENDITURES COMPARED TO BUDGETTHROUGH APRIL 30, 2020

FY 2020 FY 2019 FY 2018Percent Percent Percent

Expended/ Expended/ Expended/Encumbered * Encumbered * Encumbered *Appropriation Units Budget To Date Balance

Expenditures/Annual Encumbrances Unencumbered

PARKS AND RECREATION LANDSCAPE SERVICES $ 15,283,566 $ 12,787,363 $ 2,496,203 83.7% 87.1% 84.9%PLANNING AND COMMUNITY DEVELOPMENT 19,379,772 16,297,913 3,081,859 84.1% 87.6% 86.3%POLICE 105,945,815 84,021,347 21,924,468 79.3% 81.9% 82.6%PUBLIC WORKS 89,322,752 67,958,878 21,363,874 76.1% 83.5% 81.2%REGIONAL PARTICIPATION 2,576,235 2,513,567 62,668 97.6% 90.3% 69.6%STRATEGIC TRANSPARENCY INNOVATION RESILIENCY 642,793 484,936 157,857 75.4% 81.0% 65.3%TAX RELIEF FOR THE ELDERLY/DISABLED VETERANS 12,334,917 10,407,449 1,927,468 84.4% 89.4% 90.5%VEHICLE REPLACEMENTS 5,745,766 5,291,242 454,524 92.1% 96.5% 100.0%

TOTAL DEPARTMENTAL EXPENDITURES $ 628,950,860 $ 492,121,192 $ 136,829,668 78.2% 82.1% 82.1%

DEBT SERVICE $ 54,414,230 $ 48,596,618 $ 5,817,612 89.3% 89.7% 88.3%

TRANSFERS TO OTHER FUNDS: SCHOOL OPERATING FUNDS $ 459,709,564 $ 388,207,388 $ 71,502,176 84.4% 88.0% 87.6%SCHOOL SPECIAL RESERVE FUND 5,800,000 3,866,667 1,933,333 66.7% 76.2% 71.4%COMMUNITY DEVELOPMENT FUND 517,729 517,729 517,729 100.0% 100.0% 100.0%GENERAL GOVERNMENT CAPITAL PROJECT FUND 53,931,757 53,931,757 - 100.0% 96.9% 100.0%SCHOOL GENERAL REVENUE CAPITAL PROJECTS 10,930,247 7,885,331 3,044,916 72.1% 78.5% 100.0%GRANTS FUNDS 1,229,206 1,227,879 1,327 99.9% 86.6% 100.0%SHERIFF'S SPECIAL REVENUE FUND 25,329,880 21,108,233 4,221,647 83.3% 84.5% 83.1%PARKS & RECREATION SPECIAL REVENUE FUND 6,664,325 5,553,604 1,110,721 83.3% 84.8% 83.3%FEDERAL SECTION 8 PROGRAM 95,473 79,561 15,912 83.3% 84.8% 0.0%PUBLIC SAFETY CITY MARINA SLIP 20,965 17,471 3,494 83.3% 84.8% 83.3%

TOTAL TRANSFERS TO OTHER FUNDS 564,229,146 482,395,620 81,833,526 85.5% 88.6% 88.8%RESERVE FOR CONTINGENCIES (BALANCE) 3,156,461 - 3,156,461 0.0% 0.0% 0.0%

TOTAL EXPENDITURES AND ENCUMBRANCES $ 1,250,750,697 $ 1,023,113,429 $ 227,637,268 81.8% 85.4% 85.5%

* FY 2018 and FY 2019 Percent Expended/Encumbered is based on Actual, while FY 2020 is based on Budget.* Capital Projects for prior years have been adjusted from actuals to total appropriation for variance comparision reasons.

7

(a)

Percent Actual Actual Actual

of Fiscal Annual Through Through as Percent

Budget Year Budget Apr 30 Jun 30 of Total

REVENUES:

From the Commonwealth:

State Share of Sales Tax 9.3 % 2020 78,981,847$ 60,586,983$ -$ 76.7 %

9.2 2019 75,344,490 56,449,921 76,320,888 74.0

9.1 2018 73,718,340 55,309,785 74,264,874 74.5

Basic School Aid 21.0 2020 177,592,419 146,479,446 - 82.5

22.0 2019 179,992,491 148,876,128 178,656,354 83.3

22.0 2018 177,972,380 148,124,859 178,412,666 83.0

Other Commonwealth 12.7 2020 107,233,118 77,353,069 - 72.1

11.3 2019 92,732,587 67,219,114 96,100,007 69.9

11.8 2018 95,471,101 67,166,026 94,797,869 70.9

Federal Revenue 1.4 2020 12,200,000 14,976,211 - 122.8

1.5 2019 12,200,000 14,151,134 15,961,332 88.7

1.5 2018 12,200,000 10,548,261 12,614,392 83.6

Other Revenue Sources 0.4 2020 3,032,803 3,197,801 - 105.4

0.3 2019 2,782,803 2,326,800 4,001,626 58.1

0.3 2018 2,782,803 2,760,395 3,404,755 81.1

Subtotals 44.7 2020 379,040,187$ 302,593,510$ -$ 79.8

44.2 2019 363,052,371 289,023,097 371,040,207 77.9

44.7 2018 362,144,624 283,909,326 363,494,556 78.1

General Fund 54.6 2020 460,503,118 388,341,642 - 84.3

54.9 2019 449,786,714 373,010,872 423,778,486 88.0

54.2 2018 438,747,771 364,969,506 416,427,904 87.6

School Reserve Fund 0.7 2020 5,800,000 4,833,333 - 83.3

0.8 2019 6,800,000 5,769,697 6,800,000 84.8

1.0 2018 8,803,897 7,336,581 8,803,897 83.3

TOTAL - REVENUES 100.0 % 2020 845,343,305$ 695,768,485$ -$ 82.3 %

100.0 2019 819,639,085 667,803,666 801,618,693 83.3

100.0 2018 809,696,292 656,215,413 788,726,357 83.2

EXPENDITURES, ENCUMBRANCES AND TRANSFERS:

Instruction 2020 598,757,241$ 472,878,893$ -$ 79.0 %

Administration, Attendance & Health 2020 26,337,266 20,349,346 - 77.3

Pupil Transportation 2020 42,304,821 34,628,210 - 81.9

Operations and Maintenance 2020 99,425,379 76,669,985 - 77.1

Technology 2020 45,503,273 37,824,729 - 83.1

Debt Service 2020 43,313,882 40,451,721 - 93.4

TOTAL - EXPENDITURES, ENCUMBRANCES 2020 855,641,862$ 682,802,884$ -$ 79.8 %

AND TRANSFERS 2019 826,677,531 659,742,536 808,435,634 81.6

2018 818,127,766 584,448,825 797,748,070 73.3

TOTAL APPROPRIATIONS 2020 855,641,862$

Less Amounts Appropriated from 06/30/19 Fund Balance:

Encumbrances at 06/30/19 brought forward 10,298,557

TOTAL APPROPRIATIONS FROM

CURRENT REVENUES 2020 845,343,305$

Note: Includes School Operating Fund (115) and School Allocation Fund (106).

(a) Actual as a Percent of Total - FY 2018 and FY 2019 are based on Actual, while FY 2020 is based on Budget.


SCHOOL OPERATING FUND

COMPARISON OF REVENUES, EXPENDITURES AND ENCUMBRANCES

THROUGH APRIL 30 OF FISCAL YEARS 2020, 2019, AND 2018

8

CITY OF VIRGINIA BEACH, VIRGINIAWATER AND SEWER ENTERPRISE FUND

COMPARISON OF REVENUES, EXPENDITURES AND ENCUMBRANCES - BUDGETARY BASISTHROUGH APRIL 30 OF FISCAL YEARS 2020, 2019, AND 2018

(a)


of Fiscal Annual Through Through as Percent (b)

Budget Year Budget Apr 30 Jun 30 of Total Trend

REVENUES:

Use of Money and Property 0.6 % 2020 791,351$ 2,047,192$ -$ 258.7 % F

0.6 2019 742,891 1,514,280 3,045,644 203.8

0.4 2018 535,148 1,203,351 2,743,858 43.9

Sale of Water 37.7 2020 50,940,095 (d) 38,908,153 - 76.4 F

35.2 2019 46,245,249 34,843,075 44,678,605 75.3

35.1 2018 44,178,138 35,325,734 45,485,170 77.7

Sewer Charges 49.2 2020 66,501,779 53,035,070 - 79.7 F

50.9 2019 66,912,576 52,930,341 66,318,857 79.8

51.9 2018 65,347,377 52,073,798 65,972,940 78.9

Other Charges for Services 7.9 2020 10,639,310 9,270,805 - 87.1 A

8.1 2019 10,616,819 9,643,407 10,811,478 90.8

8.2 2018 10,275,385 9,081,466 10,573,074 85.9

Miscellaneous Revenue 4.7 2020 6,348,460 5,751,214 - 90.6 F

and Non-Revenue 5.3 2019 6,997,388 4,380,378 6,612,971 66.2

Receipts 4.4 2018 5,590,061 5,032,264 5,958,004 (c) 84.5

TOTAL - REVENUES 100.0 % 2020 135,220,995$ 109,012,434$ -$ 80.6 % F

100.0 2019 131,514,923 103,311,481 131,467,555 78.6 100.0 2018 125,926,109 102,716,613 130,733,046 78.6

EXPENDITURES AND ENCUMBRANCES

Expenditures and Encumbrances 45.0 % 2020 66,893,861$ 45,709,453$ -$ 68.3 % F

(excluding interfund transfers, 36.0 2019 63,668,496 45,700,456 52,736,627 86.7

debt service and water purchases) 40.3 2018 63,229,870 44,036,625 54,120,305 81.4

Water Services Contract 21.1 2020 31,702,775 23,758,185 - 74.9 A

28.0 2019 49,130,000 (e) 41,219,649 47,558,263 86.7

16.4 2018 25,789,880 18,584,618 24,811,117 74.9

Debt Service 14.5 2020 21,792,751 16,611,460 - 76.2 F

11.1 2019 19,397,596 16,902,954 17,921,390 94.3

14.0 2018 21,795,921 16,760,407 17,826,566 94.0

Interfund Transfers for 7.6 2020 11,378,813 7,861,203 - 69.1 A

Indirect Costs and 5.9 2019 10,351,229 7,037,514 9,688,049 72.6

General Fund Support 6.7 2018 10,503,775 6,797,521 9,690,185 70.1


Capital Projects 18.7 2019 32,740,000 32,740,000 32,740,000 100.0

22.8 2018 35,770,000 35,770,000 35,770,000 100.0

TOTAL - EXPENDITURES 100.0 % 2020 149,945,123$ 112,117,224$ -$ 74.8 % F

AND ENCUMBRANCES 100.0 2019 175,287,321 143,600,573 160,644,329 89.4 100.0 2018 157,089,446 121,949,171 142,218,173 85.7




Water & Sewer CIP 10,170,923

14,724,128





(c) Excludes Norfolk water contract true-up in FY 2018 of $1.2M, as well as FY 2018 developer contributions totaling $869K.

(d) The water rate increased from $4.41 to $4.90 per 1,000 gallons consumed as a result of the water services contract extension.(e) FY 2019 included a $20M upfront payment for the extension of the Norfolk water contract.

9

(a)




REVENUES:

Use of Money and Property 0.2 % 2020 85,000$ 692,118$ -$ 814.3 % F

0.2 2019 85,000 733,586 1,226,845 59.8

0.2 2018 85,000 340,028 440,839 77.1

Charges for Services (c) 98.9 2020 45,464,564 (c) 35,548,655 - 78.2 F

99.0 2019 41,959,666 33,793,042 42,266,279 80.0

98.9 2018 41,509,147 33,321,384 41,862,063 79.6

Miscellaneous Revenue 0.7 2020 327,597 285,484 - 87.1 F

and Non-Revenue 0.8 2019 327,597 449,106 303,548 148.0

Receipts 0.8 2018 327,597 278,261 310,838 89.5

Transfers From Other Funds 0.0 2020 14,873 12,394 - 83.3 A

0.1 2019 29,873 25,347 29,873 84.8

0.1 2018 29,873 24,894 29,873 83.3

TOTAL - REVENUES 100.0 % 2020 45,892,034$ 36,538,651$ -$ 79.6 % F

100.0 2019 42,402,136 35,001,081 43,826,545 79.9

100.0 2018 41,951,617 33,964,567 42,643,613 79.6


Expenditures and Encumbrances 33.5 % 2020 19,082,168$ (d) 13,703,185$ -$ 71.8 % A

(excluding interfund transfers 66.8 2019 30,758,679 24,059,499 27,200,920 88.5

and debt service) 68.0 2018 30,353,609 23,328,510 27,574,818 84.6

Debt Service 9.7 2020 5,500,000 5,176,948 - 94.1 A

8.6 2019 3,975,648 3,965,500 4,100,257 97.0

7.9 2018 3,543,563 3,393,144 3,388,102 100.1


Indirect Cost and 7.2 2019 3,311,495 1,164,763 3,314,963 35.1

General Fund Support 7.3 2018 3,268,328 1,180,016 3,525,924 33.5


Capital Projects 17.4 2019 8,000,000 8,000,000 8,000,000 100.0

16.8 2018 7,500,000 7,500,000 7,500,000 100.0

TOTAL - EXPENDITURES 100.0 % 2020 56,951,057$ 49,073,333$ -$ 86.2 % A

AND ENCUMBRANCES 100.0 2019 46,045,822 37,189,762 42,616,140 87.3

100.0 2018 44,665,500 35,401,670 41,988,844 84.3








(c) Equivalent Residential Unit Fee increased in FY 2018 to .458 cents per day, compared to .433 cents per day in FY 2017.


STORM WATER UTILITY ENTERPRISE FUND

COMPARISON OF REVENUES, EXPENDITURES AND ENCUMBRANCES - BUDGETARY BASIS


10

(a)




REVENUES:

Use of Money and Property 0.5 % 2020 175,000$ 308,415$ -$ 176.2 % F

0.4 2019 131,500 217,248 278,132 78.1

0.3 2018 130,000 149,990 205,663 72.9

Charges for Services 97.1 2020 37,073,799 (c) 29,529,550 - 79.7 A

93.1 2019 34,122,980 27,318,831 34,233,560 79.8

83.5 2018 33,816,980 26,900,186 34,044,645 79.0

Miscellaneous Revenue 2.4 2020 900,323 813,350 - 90.3 A

and Non-Revenue Receipts 2.4 2019 882,286 805,504 866,670 92.9

2.0 2018 807,286 830,398 1,118,495 74.2

Transfers From Other Funds 0.0 2020 - - - - A

4.0 2019 1,476,000 1,252,363 1,476,000 84.8

14.1 2018 5,712,041 4,760,034 5,712,041 83.3

From Commonwealth 0.1 2020 50,000 35,658 - 71.3 U

0.1 2019 45,000 45,382 45,382 100.8

0.1 2018 45,000 42,871 42,871 100.0

TOTAL - REVENUES 100.0 % 2020 38,199,122$ 30,686,973$ -$ 80.3 % A

100.0 2019 36,657,766 29,639,328 36,899,744 80.9

100.0 2018 40,511,307 32,683,479 41,123,715 79.5


Program Support 4.4 % 2020 1,711,658$ 816,493$ -$ 47.7 % F

4.3 2019 1,603,058 808,158 1,515,431 50.4

3.2 2018 1,331,688 970,021 1,127,252 86.1

Waste Disposal 30.3 2020 11,829,512 8,685,157 - 73.4 F

31.3 2019 11,611,196 8,585,953 11,104,515 73.9

38.6 2018 15,839,232 12,331,366 15,022,919 82.1

Waste Collection 40.4 2020 15,803,817 (c) 11,976,067 - 75.8 F

37.8 2019 14,044,980 12,438,429 13,926,953 88.6

34.5 2018 14,161,504 12,139,112 13,780,943 88.1

Yard Debris / Hazardous Waste 6.1 2020 2,385,119 1,603,859 - 67.2 F

5.8 2019 2,165,107 2,098,637 2,192,993 96.9

4.3 2018 1,771,150 1,108,911 1,541,116 72.0

Recycling 12.4 2020 4,836,530 4,591,147 - 94.9 U

12.7 2019 4,721,876 4,505,416 4,544,384 95.4

12.0 2018 4,910,734 3,519,261 4,629,314 76.0

Transfers To Other Funds 6.4 2020 2,511,239 2,092,699 - 83.3 A

8.0 2019 2,986,789 2,534,823 2,891,474 84.9

7.3 2018 2,992,247 2,529,412 2,581,910 98.0

TOTAL - EXPENDITURES 100.0 % 2020 39,077,875$ 29,765,422$ -$ 76.2 % F

AND ENCUMBRANCES 100.0 2019 37,133,006 30,971,416 36,175,750 83.4

100.0 2018 41,006,555 32,598,083 38,683,454 84.3



Encumbrances at 06/30/19 brought forward 878,753





(c) The Solid Waste Collection Fee increased to $25.00 in FY 2020 from $23.00 in FY 2019 and FY 2018 to support vehicle replacement needs.


WASTE MANAGEMENT ENTERPRISE FUND

COMPARISON OF REVENUES, EXPENDITURES AND ENCUMBRANCES - BUDGETARY BASIS


11

Annual Budget YTD Difference

REVENUES:

Charges for Services:

Court Security Fee 500,000$ 24,606$ 301,263$ (198,737)$

Criminal Justice Academy 295,000 12,557 153,158 (141,842)

Inmate Fees 1,387,000 109,960 964,353 (422,647)

Commissary 1,457,000 36,819 917,111 (539,889)

Workforce Services 800,000 5,616 767,602 (32,398)

Other 677,608 21,868 503,945 (173,663)

Commonwealth:

Sheriff Reimbursement 16,385,626 - 10,614,486 (5,771,140)

Jail Reimbursement 3,200,000 721,742 2,880,555 (319,445)

Correctional Center 500,000 138,307 250,612 (249,388)

Federal - Jail Reimbursement 140,000 4,421 276,532 136,532

Miscellaneous 13,000 1,408 13,373 373

Transfer from General Fund 25,329,880 2,110,823 21,108,233 (4,221,647)

TOTAL - REVENUES 50,685,114$ 3,188,127$ 38,751,223$ (11,933,891)$

EXPENDITURES:

Salaries 28,250,642$ 2,098,583$ 22,518,327$ 5,732,315$

Overtime 2,797,746 95,510 2,316,523 481,223

Fringe Benefits 9,117,249 757,937 7,966,758 1,150,491

Contractual Services 7,474,647 695,401 7,519,352 (44,705)

Internal Service Charges 1,787,197 9,540 1,782,811 4,386

Other Charges and Supplies 1,850,477 321,516 1,670,401 180,076

Transfer Out 10,404 10,404 10,404 -

TOTAL - EXPENDITURES AND ENCUMBRANCES 51,288,362$ 3,988,891$ 43,784,576$ * 7,503,786$

EXCESS OF REVENUES OVER (UNDER)

EXPENDITURES AND ENCUMBRANCES (603,248)$ (800,764)$ (5,033,353)$

AMOUNT APPROPRIATED FROM FUND BALANCE (603,248)$

FUND BALANCE - JULY 1, 2019 869,560

FUND BALANCE - ENDING 266,312$

*Includes encumbrances of $1,413,742 as of April 30, 2020.


SHERIFF'S DEPARTMENT SPECIAL REVENUE FUND

STATEMENT OF REVENUES AND EXPENDITURES

FOR THE PERIOD ENDING APRIL 30, 2020

FY 2020

Current Month

Actual Revenues,

Commitments &

Expenditures

YTD

Actual Revenues,

Commitments &

Expenditures

12

REVENUES:

Hotel Room Tax (5% of total 8% and $1/night) 19,044,631$ 502,217$ 14,840,831$ (4,203,800)$

Restaurant Meal Tax (1.06% of total 5.5%) 12,393,785 828,192 10,991,763 (1,402,022)

Amusement Tax 7,019,378 236,005 6,577,410 (441,968)

Cigarette Tax (5 cents of 75 cents/pack) 745,278 28,287 555,816 (189,462)

Resort Area Franchise/Permits 393,654 1,925 200,487 (193,167)

Interest on Bank Deposits 5,000 49,827 445,214 440,214

Use of Property 851,321 - 251,346 (599,975)

TOTAL - REVENUES 40,453,047$ 1,646,454$ 33,862,867$ (6,590,180)$

EXPENDITURES:

Debt Service 22,839,263$ 2,841,586$ 20,608,418$ 2,230,845$

Beach Operations 2,461,510 115,065 1,806,980 654,530

Building Maintenance 731,952 42,612 467,260 264,692

Special Events 5,556,117 263,169 4,647,991 908,126

Recycling 102,000 - 168,525 (66,525)

Cultural Affairs 75,500 - 50,500 25,000

Transit & Trolleys 1,154,830 1,154,747 1,138,647 16,183

P&R-Resort Landscape Maintenance 853,499 79,029 600,811 252,688

Transfer to Storm Water Utility 14,873 1,239 12,394 2,479

Transfer to CIP 9,000,000 - 9,000,000 -

Contingencies 6,676,958 - - 6,676,958



EXPENDITURES AND ENCUMBRANCES (9,013,455)$ (2,850,993)$ (4,638,659)$

AMOUNT APPROPRIATED FROM FUND BALANCE (9,013,455)$

FUND BALANCE - JULY 1, 2019 27,665,029

FUND BALANCE - ENDING 18,651,574$

*Includes encumbrances of $984,223 as of April 30, 2020.

Current Month

Actual Revenues

& Expenditures

YTD

Actual Revenues,

Commitments &

ExpendituresAnnual Budget YTD Difference


TOURISM INVESTMENT PROGRAM SPECIAL REVENUE FUND



FY 2020

13

Annual Budget YTD Difference

REVENUES:

Hotel Room Taxes (1% of total 8% and $1/night) 6,439,564$ 184,381$ 4,983,433$ 1,456,131$

Restaurant Meal Taxes (0.5% of total 5.5%) 5,846,124 390,657 5,184,794 661,330

Use of Money and Property 67,000 5,112 53,860 13,140

Charges for Services 53,000 - 7,042 45,958

Miscellaneous 10,000 - 2,219 7,781

TOTAL - REVENUES 12,415,688$ 580,151$ 10,231,348$ 2,184,340$

EXPENDITURES:

Visitor Information Center 736,723$ 38,592$ 467,125$ 269,598$

Marketing, Public Relations & Communications 9,797,809 1,199,897 7,052,214 2,745,595

Sports Marketing & Sales 1,173,416 9,330 564,040 609,376

Tourism Marketing & Sales 446,262 26,343 352,294 93,968

Administration 197,577 5,788 34,167 163,410

Convention Center 562,150 4,176 384,807 177,343

Transfer to General Fund (Direct Costs) 56,838 4,737 47,366 9,472



EXPENDITURES AND ENCUMBRANCES (555,087)$ (708,713)$ 1,329,335$

AMOUNT APPROPRIATED FROM FUND BALANCE (555,087)$

FUND BALANCE - JULY 1, 2019 818,957

FUND BALANCE - ENDING 263,870$

*Includes encumbrances of $632,534 as of April 30, 2020.

Current Month

Actual Revenues,

Commitments &

Expenditures

YTD

Actual Revenues,

Commitments &

Expenditures


TOURISM ADVERTISING PROGRAM SPECIAL REVENUE FUND



FY 2020

14

NOTES April 30, 2020

The comparative statements summarize the financial information for Fiscal Year 2020-to-date and comparative historical information for the prior two fiscal years. Comparative percentages within the schedules for Fiscal Year 2020 are based on actual year-to-date figures compared to budget, while prior year percentages are based on actual year-to-date figures compared to actual year end results. Each category is noted as being on a favorable, unfavorable, or acceptable trend as compared to prior years.

GENERAL PROPERTY TAXES

o Real Estate (RE): The first half Real Estate levy for the 2020 tax year due December 5, 2019, was recorded in August for $294,421,410, which was $13.8 million more than the first half billing for the 2019 tax year. The FY 2020 Second Half Real Estate Levy, due June 5, 2020, was also recorded. Total Real Estate revenue posted-to-date for all funds is $319,807,348. It includes current year taxes, prior year delinquent tax collections and Tax Relief for the Elderly and Disabled.

o Senior & Disabled Tax Relief and Disabled Veterans Exemption: The Senior & Disabled Tax Relief for the Elderly posted-to-date is $10.4 million, compared to $15.7 million at April 30, 2019 and $14.3 million at April 30, 2018. Beginning in FY 2020 the disabled veteran program is no longer being recorded as a revenue and expense and is being treated as a true tax exemption with a corresponding reduction to real estate tax revenue.

o Personal Property (PP): Personal Property Tax is an annual tax due on June 5th; however, properties acquired after June 5th each year are billed on a monthly basis. The actual revenue to date of $24,964,350 represent current year collections, prior year delinquent tax collections and Public Service Personal Property payments. All Personal Property revenue is accounted for in the General Fund.

TRUSTEE AND OTHER TAXES

o Business Licenses: Business License Tax is an annual tax due on March 1st, based on prior year gross receipts or anticipated gross receipts for new businesses. This revenue source realized 101.0% and 104.0% of budgeted revenue in fiscal years 2019 and 2018, respectively. Actual Business License revenues posted as of April 30, 2020 totals $51.1 million (98.5% of budget), which is ahead of FY 2019 collections by $3.1 million or 6.5%.

o General Sales Tax: The general sales tax rate for Virginia is 5.3 percent with an additional 0.7 percent imposed in Northern Virginia and Hampton Roads (5 percent state tax and 1 percent local tax). This revenue source realized 98.8% and 97.5% of budgeted revenue in fiscal years 2019 and 2018, respectively. Actual General Sales Tax revenues for the current fiscal year of $51.9 million are ahead of FY 2019 collections by $2.9 million or 6.0%. Revenues represent taxes collected through February.

15


o Hotel Room Taxes and Penalties: In the General Fund this revenue source realized 99.3% and 100.2% of

total budgeted revenue in fiscal years 2019 and 2018, respectively. Actual Hotel Room Tax and Penalty revenues for all funds for the current fiscal year are less than collections for FY 2019 by $649,595 or 2.1%. The current Hotel Room Tax rate is 8%.

* Sandbridge – additional 1.5% Transient Occupancy Tax is posted in the Sandbridge Special Service District Fund and is

included in the 6.5%. Sandbridge allocates 2% and 1% of the total 9.5% Hotel Tax to the General Fund and the TAP fund.

o Restaurant Meal Taxes and Penalties: In the General Fund this revenue source realized 98.3% and 96.3% of budgeted revenue in fiscal years 2019 and 2018, respectively. Actual Restaurant Meal Tax and Penalty revenues for all funds for the current fiscal year are less than collections for FY 2019 by $1.0 million or 1.8%. The current Restaurant Meal Tax rate is 5.5%.

Annual Revenue UnrealizedBudget to Date Revenue

General Fund - 2% 7,794,883$ 6,327,585$ (1,467,298)$ General Fund - Penalty - 26,788 26,788 Sub-total General Fund 7,794,883 6,354,373 (1,440,510)

TIP - 5% 17,093,559 12,987,914 (4,105,645) TIP - Flat Rate - 1 dollar 1,951,072 1,852,917 (98,155) TAP - 1% 4,008,553 3,219,348 (789,205) TAP - Flat Rate - 1 dollar 2,431,011 1,764,085 (666,926) Sandbridge - 6.5 %* 4,069,425 3,860,919 (208,506) Sandbridge - Flat Rate - 1 dollar 96,027 88,832 (7,195) CBD South TIF 500,000 250,000 (250,000) Sub-total Special Revenue Funds 30,149,647 24,024,015 (6,125,632) Total Hotel Room Tax Revenue 37,944,530$ 30,378,388$ (7,566,142)$

Hotel Room Tax Revenue and Tax RatesApril 30, 2020


General Fund - 3.5% 40,910,873$ 35,235,392$ (5,675,481) General Fund - Penalty 127,350 186,896 59,546 Sub-total General Fund 41,038,223 35,422,288 (5,615,934)

TIP - 1.06% 12,393,785 10,991,763 (1,402,022) TAP - .50% 5,846,124 5,184,794 (661,330) Open Space - .44% 5,144,589 4,562,619 (581,970) Sub-total Special Revenue Funds 23,384,498 20,739,176 (2,645,323) Total Restaurant Meal Tax Revenue 64,422,721$ 56,161,464$ (8,261,257)$

Restaurant Meal Tax Revenue and Tax RatesApril 30, 2020

16


o Cigarette Taxes: This revenue source realized 91.0% and 95.8% of budgeted revenue in fiscal years 2019 and 2018, respectively. Actual city-wide Cigarette Tax revenues through April 30, 2020 are less than collections for FY 2019 by $185,532. The current Cigarette Tax rate is 75₵ per pack.

General Fund Expenditures:

The following table represents a breakdown of General Fund operating expenditures by type:


General Fund - 54₵ 8,049,002$ 6,002,816$ (2,046,187)$ General Fund - EDIP - 16₵ 2,384,890 1,778,612 (606,278) Sub-total General Fund 10,433,892 7,781,428 (2,652,464)

TIP - 5₵ 745,278 555,816 (189,462) Total Cigarette Tax Revenue 11,179,170$ 8,337,244$ (2,841,926)$

Cigarette Tax Revenue and Tax RatesApril 30, 2020

General Fund Expenditures by Type

Annual YTD ActualApril 30, 2020

Budget Expenditures VarianceSalaries 310,641,769$ 241,371,165$ 69,270,604$ Fringe Benefits 110,099,300 84,823,256 25,276,044 Operating Expenses 190,017,566 152,842,514 37,175,052 Capital Outlay 9,721,541 8,086,941 1,634,600 Leases, Land Structures & Improvements 8,470,686 4,997,315 3,473,371 Debt Service 54,414,230 48,596,618 5,817,612 Transfers to Schools 470,639,811 396,092,719 74,547,092 Transfers to Schools Reserve Fund 5,800,000 3,866,667 1,933,333 Transfers to CIP 53,914,264 53,914,264 - Transfers to Sheriff 25,329,880 21,108,233 4,221,647 Transfers to Other Areas 8,545,189 7,413,738 1,131,451 Reserve for Contingencies 3,156,461 - 3,156,461 Total Expenditures by Type 1,250,750,697$ 1,023,113,430$ 227,637,267$

Percent of Total 100.0% 81.8% 18.2%

17


General Fund Appropriations:

As of April 30, 2020, appropriations from the General Fund Balance were for the following purposes:

Outstanding Encumbrances at 6/30/19 brought forward Carry Forwards Funding for Various City Capital Projects School Reversion School Operations City Operations

$ 9,182,772 3,670,556

19,224,242 26,079,152

409,000 8,495,684

$ 67,061,406

SCHOOL RESERVE SPECIAL REVENUE FUND The School Reserve fund was established in 2003 to accumulate school reversion cash from the School Operating Fund, as requested by the School Board and approved by the City Council. Reversion funds result from unexpended School appropriations, which must go back to the City at the end of the fiscal year. Monies are subsequently appropriated and transferred back for emergencies, economic conditions, and similar purposes. During FY 2020 it was requested and adopted to re-appropriate the reversion and true-up funds from the General Fund for the following purposes: $12,501,561 to the School Operating Fund to fund full-day kindergarten, $438,344 to the Athletics Fund, $7,339,247 for CIP projects and $5,800,000 to the School Reserve Fund to address anticipated operating budget shortfalls in FY 2021. The Projected School Reserve Fund Balance is summarized in the following table:

School Reserve Fund – Fund Balance

Fund Balance at June 30, 2019 $ 17,299,308 Add: Council Appropriated for FY 2020 Budget 5,800,000 Less: Council Appropriated from FY 2019 Reversion (5,800,000)

Fund Balance at April 30, 2020 $ 17,299,308 Amount used towards proposed FY 2021 Budget 5,800,000 Projected Fund Balance at June 30, 2020 $ 11,499,308

18

SECTION B

CAPITAL PROJECTS FUND EXPENDITURES BY PROJECT

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

SCHOOL CAPITAL PROJECTS 219,866,070$ 84,436,709$ 50,201,297$ 134,638,006$ 85,228,064$ 51,370,689$ 33,857,375$

ENGINEERING & HIGHWAY CAPITAL PROJECTS 511,381,906 125,200,567 29,738,151 154,938,718 356,443,188 47,903,021 308,540,167

BUILDING CAPITAL PROJECTS 311,483,049 69,328,134 52,475,003 121,803,137 189,679,913 94,256,385 95,423,527

PARKS & RECREATION CAPITAL PROJECTS 50,894,488 7,531,198 5,903,936 13,435,133 37,459,355 3,948,656 33,510,699

WATER UTILITY CAPITAL PROJECTS 57,152,487 9,438,042 4,580,841 14,018,883 43,133,604 11,846,276 31,287,329

SEWER UTILITY CAPITAL PROJECTS 93,069,736 11,344,558 22,169,252 33,513,810 59,555,926 26,860,117 32,695,809

STORM WATER MANAGEMENT CAPITAL PROJECTS 187,099,667 30,584,530 29,432,712 60,017,242 127,082,425 60,872,269 66,210,156

COASTAL CAPITAL PROJECTS 63,529,003 195,949 2,494,859 2,690,808 60,838,194 18,704,834 42,133,361

ECONOMIC & TOURISM DEVELOPMENT CAPITAL PROJECTS 264,571,037 49,771,897 40,290,173 90,062,070 174,508,967 29,107,965 145,401,002

TOTAL CAPITAL PROJECTS 1,759,047,443$ 387,831,583$ 237,286,224$ 625,117,807$ 1,133,929,636$ 344,870,212$ 789,059,424$

SUMMARY OF CAPITAL PROJECTS FUNDS

Current Period:APR-20/FY20

CITY OF VIRGINIA BEACH

1

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 1003000 RENOVATION & REPLACEMENT-ENERGY MGMT II 12,424,818$ 5,286,820$ 1,056,057$ 6,342,877$ 6,081,941$ 181,405$ 5,900,536$

2 1004000 TENNIS COURT RENOVATIONS II 1,200,000 736,959 193,658 930,617 269,383 70,042 199,341

3 1024000 LYNNHAVEN MIDDLE SCHOOL EXPANSION 4,000,000 - - - 4,000,000 - 4,000,000

4 1025000 KEMPSVILLE HS ENT ACADEMY IMPRV 1,232 - 1,232 1,232 - - -

5 1035000 JOHN B DEY ES MODERNIZATION 27,289,241 21,594,564 4,179,918 25,774,482 1,514,759 1,338,922 175,837

6 1043000 THOROUGHGOOD ES REPLACEMENT 32,470,000 14,389,985 14,279,781 28,669,766 3,800,234 2,878,162 922,072

7 1056000 PRINCESS ANNE MS REPLACEMENT 77,873,759 29,299,927 19,415,821 48,715,748 29,158,011 23,164,554 5,993,458

8 1095000 COMPREHENSIVE LONG RANGE FACILITIES PLAN 15,398 - - - 15,398 - 15,398

9 1099000 RENOV & REPLACE - GROUNDS - PHASE II 13,229 - 5,894 5,894 7,335 7,335 -

10 1102000 21ST CENTURY LEARNING ENVIRONMENT IMPROV 84,851 - 84,851 84,851 - - -

11 1103000 RENOV & REPLACE - HVAC SYSTEMS - PH II 25,148 - 23,266 23,266 1,882 1,882 -

12 1104000 RENOV & REPLACE - REROOFING - PH II 11,720,033 8,258,844 2,460,545 10,719,389 1,000,643 1,000,643 -

13 1105000 RENOV & REPLACE - VARIOUS - PH II 44,216 - 13,114 13,114 31,102 8,861 22,241

14 1107000 PRINCESS ANNE HS REPLACEMENT 4,218,000 - - - 4,218,000 - 4,218,000

15 1110000 ENERGY PERFORMANCE CONTRACTS II 8,797,025 - 213,403 213,403 8,583,623 6,497,060 2,086,563

16 1178000 RENO & REPLACE - GROUND PH III 2,729,510 1,158,895 136,898 1,295,793 1,433,717 1,350,023 83,694

17 1179000 RENO & REPLACE - HVAC PH II 10,813,295 1,040,352 3,399,623 4,439,975 6,373,320 5,023,880 1,349,440

18 1180000 RENO & REPLACE - REROOFING PH III 6,894,142 207,555 319,952 527,506 6,366,636 922,654 5,443,981

19 1182000 RENO & REPLACE - VARIOUS PH III 4,125,000 1,815,574 638,373 2,453,946 1,671,054 43,623 1,627,431

20 1184000 PLAZA ANNEX/LASKIN ROAD ADDITION 13,500,000 647,233 3,327,870 3,975,103 9,524,897 8,325,854 1,199,043

21 1185000 ELEMENTARY PLAYGROUND EQUIP REPLACE 834,737 - 441,755 441,755 392,982 333,658 59,323

22 1195000 STUDENT DATE MANAGEMENT SYSTEM 354,283 - - - 354,283 222,131 132,152

23 1233000 OLD DONATION CENTER MODERNIZATION 109,726 - 9,288 9,288 100,438 - 100,438

24 1237000 CITY/SCHOOL HUMAN RESOURCES PAYROLL SYSTEM 328,427 - - - 328,427 - 328,427

TOTAL SCHOOL CAPITAL PROJECTS 219,866,070$ 84,436,709$ 50,201,297$ 134,638,006$ 85,228,064$ 51,370,689$ 33,857,375$



SCHOOL CAPITAL PROJECTS

2

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 2021000 RURAL ROAD IMPROVEMENTS 825,936$ 9,156$ 6$ 9,162$ 816,775$ 147,942$ 668,832$

2 2022000 MAJOR BRIDGE REHAB II 10,040,284 3,464,109 410,011 3,874,120 6,166,164 495,407 5,670,757

3 2024000 RURAL ROAD IMPROVEMENTS II 1,304,424 14,054 - 14,054 1,290,370 7,607 1,282,763

4 2025000 WITCHDUCK ROAD - PHASE II 60,288,998 42,758,507 5,459,864 48,218,371 12,070,627 6,511,093 5,559,534

5 2026000 STREET RECONSTRUCTION II 6,609,184 - 1,202,458 1,202,458 5,406,726 3,896,662 1,510,064

6 2027000 VARIOUS COST PARTICIPATION PROJECTS II 250,000 - - - 250,000 - 250,000

7 2028000 WETLANDS MITIGATION BANKING II 700,000 - - - 700,000 - 700,000

8 2033000 PRINCESS ANNE ROAD PHASE VII-A 350,000 218,082 - 218,082 131,918 1,640 130,279

9 2038000 ROSEMONT ROAD PHASE V 18,541,000 807,284 - 807,284 17,733,716 153,733 17,579,983

10 2040000 LASKING ROAD BRIDGE REPLACMENT 18,045,009 - - - 18,045,009 - 18,045,009

11 2042000 INDIAN RIVER/PROVIDENCE INTER IMPROVE 2,052,200 446,448 24,042 470,490 1,581,710 76,632 1,505,078

12 2045000 PACIFIC AVENUE IMPROVEMENTS 701,993 - 1,227 1,227 700,766 100,460 600,306

13 2046000 CAVALIER DRIVE IMPROVEMENTS 2,449,040 2,059,972 - 2,059,972 389,068 - 389,068

14 2047000 UPTON RD EXT/DAM NECK IMPROVEMENTS 1,300,000 13,219 - 13,219 1,286,781 - 1,286,781

15 2048000 PRINCESS ANNE RD/KEMPSVILLE RD INTERSECTION IMPR (VDOT) 438,924 267,228 - 267,228 171,695 157,950 13,746

16 2050000 LANDSTOWN RD IMPROVEMENTS 8,951,014 700,147 62,088 762,235 8,188,779 476,689 7,712,090

17 2054000 FERRELL PARKWAY 1,262,750 708 - 708 1,262,042 - 1,262,042

18 2057000 PLEASURE HOUSE ROAD STREET IMPROV PH I1 350,000 - - - 350,000 - 350,000

19 2072000 FIRST COLONIAL RD/VB BLVD INTERSECTION IMPROVEMENT 24,667,438 4,675,768 (244,300) 4,431,468 20,235,970 2,783,489 17,452,481

20 2078000 SANDBRIDGE ROAD-NIMMO VVI-A 9,878,020 1,192,213 80,309 1,272,522 8,605,498 456,025 8,149,473

21 2088000 WEST ROAD PHASE IV 8,966,533 1,324,859 9,480 1,334,339 7,632,194 1,037,863 6,594,331

22 2089000 SOUTHEASTERN PARKWAY AND GREENBELT (PARTIAL) 351,862 4,533 - 4,533 347,329 - 347,329

23 2094000 BUS STOP INFRASTRUCTURE/ACCESSIBILITY IM 1,018,157 356,670 350 357,020 661,137 16,426 644,711

24 2107000 SEABOARD ROAD 16,830 - - - 16,830 16,829 1

25 2110000 NIMMO PARKWAY VII-B 2,921,281 692,894 357,093 1,049,987 1,871,294 490,349 1,380,945

26 2111000 TRAFFIC SAFETY IMPROVEMENTS IV 10,126,122 1,848,838 1,222,330 3,071,168 7,054,954 1,826,836 5,228,117

27 2112000 INDEPENDENCE BLVD/BAXTER RD SIDEWALK 1,296,007 111,162 10,807 121,969 1,174,038 55,363 1,118,675

28 2117000 SHORE DRIVE CORRIDOR IMPRV-PHASE III 26,739,722 1,981,599 53,162 2,034,761 24,704,961 156,398 24,548,563

29 2118000 SHORE DRIVE CORRIDOR IMPRV-PHASE IV 2,025,076 398,437 - 398,437 1,626,639 351,639 1,275,000

30 2119000 PROVIDENCE RD SIDEWALK 971,450 86,839 39,819 126,659 844,791 45,013 799,779

31 2120000 WEST GREAT NECK RD SIDEWALK 924,000 104,329 6,945 111,274 812,726 706,404 106,322

32 2124000 ELBOW RD EXTENDED PHASE VII-B 500,000 - 3,159 3,159 496,841 496,841 -

33 2125000 INDIAN RIVER ROAD PHASE VII-B 1,570,000 - - - 1,570,000 - 1,570,000

34 2126000 LASKIN ROAD PHASE I-A (VDOT) 23,505,041 - - - 23,505,041 - 23,505,041

35 2127000 I-264/INDEPENDENCE INTERCHANGE IMPRV 500,000 - - - 500,000 - 500,000

36 2130000 BUCCANEER RD BULKHEAD RPLC 4,500,000 234,390 2,311,370 2,545,760 1,954,240 113,966 1,840,274

37 2131000 PUNGO FERRY BRIDGE REHAB (# 134-8029) 3,900,000 - - - 3,900,000 - 3,900,000

38 2135000 CLEVELAND ST IMPROVEMENTS IV 1,761,000 - - - 1,761,000 - 1,761,000

39 2138000 ATLANTIC AVE RECONFIGURATION 245,000 243,341 200 243,541 1,459 - 1,459

40 2146000 LASKIN ROAD PHASE III 300,000 - - - 300,000 - 300,000

41 2149000 BIRDNECK ROAD - PHASE II 472,829 126,539 - 126,539 346,290 344,363 1,927

42 2152000 ELBOW ROAD EXTENDED - PHASE II 43,082,485 6,776,631 96,434 6,873,064 36,209,421 510,685 35,698,736

43 2154000 GENERAL BOOTH/CAMP PENDLETON INTERS IMPR 1,779,000 - 8,941 8,941 1,770,059 340,130 1,429,929

44 2156000 LASKIN ROAD - PHASE I (VDOT) 2,278,981 2,266,061 - 2,266,061 12,920 - 12,920

45 2158000 HOLLAND ROAD - PHASE VI (PARTIAL) 5,632,883 5,288,350 - 5,288,350 344,533 217,748 126,784

46 2159000 PARLIAMENT DRIVE SIDEWALK PHASE II - FY19 966,353 - - - 966,353 - 966,353

ENGINEERING & HIGHWAY CAPITAL PROJECTS



3

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

47 2160000 CITY WIDE STREET LGHTH IMPRVMTS-PHASE II 526,787 284,603 16,432 301,035 225,752 65,141 160,612

48 2161000 TRAFFIC SIGNAL RETIMING 621,668 565,888 - 565,888 55,781 44,528 11,253

49 2165000 LASKIN ROAD - PHASE II 1,518,100 625,465 - 625,465 892,635 - 892,635

50 2167000 LYNNHAVEN PARKWAY - PHASE XI 376,206 10,000 - 10,000 366,206 15,379 350,828

51 2168000 LESNER BRIDGE REPLACEMENT 7,305,538 - 1,502,502 1,502,502 5,803,036 4,014,797 1,788,239

52 2176000 TRANSPORTATION NETWORK ANALYSIS 211,993 - 19,672 19,672 192,321 61,912 130,409

53 2183000 TRAFFIC CALMING 200,000 - - - 200,000 - 200,000

54 2184000 RURAL ROAD RECURRING FLOODING, SLR & RESILENCY 500,000 - - - 500,000 - 500,000

55 2188000 SANDBRIDGE RD - NIMMO PHASE VII-A SLR RESILENCY IMPROVEMENTS 500,000 - - - 500,000 - 500,000

56 2195000 PRINCESS ANNE RD-INTERSECTION IMPRVMNTS 34,589,687 7,443,909 6,697,098 14,141,007 20,448,680 10,576,947 9,871,733

57 2256000 INDIAN RIVER ROAD - PHASE VII 39,705,578 7,429,628 300,359 7,729,987 31,975,591 935,496 31,040,095

58 2300000 TRAFFIC SAFETY IMPROVEMENTS-PHASE III 3,515,212 1,062,996 961,276 2,024,272 1,490,940 1,467,014 23,927

59 2401000 GREENWICH RD/CLEVELAND ST CROSSOVER 14,731,314 7,167,134 507,320 7,674,455 7,056,859 1,042,378 6,014,481

60 2409000 CENTERVILLE TURNPIKE INTERIM IMPROVEMNTS 40,178,270 3,281,707 75,308 3,357,014 36,821,256 600,949 36,220,307

61 2410000 TRAFFIC SIGNAL REHAB-PHASE II 2,730,250 722,496 373,023 1,095,519 1,634,731 924,299 710,432

62 2414000 SHIPPS CORNER ROAD IMPROVEMENTS 2,779,050 351,451 - 351,451 2,427,599 297,311 2,130,287

63 2416000 SANDBRIDGE ROAD BRIDGE REPLACMENT 7,887,467 2,168,938 3,016,751 5,185,689 2,701,778 2,008,578 693,200

64 2418000 INDIAN RIVER RD/KEMPSVILLE RD IMPROVMENT 23,113,848 13,870,308 4,988,063 18,858,371 4,255,477 3,026,341 1,229,136

65 2419000 CENTERVILLE TURNPIKE PHASE III 10,256,851 1,212,877 125,559 1,338,436 8,918,415 736,502 8,181,913

66 2422000 PUNGO TURN LANE 250,000 210,211 - 210,211 39,789 - 39,789

67 2501000 NIMMO PARKWAY PHASE II 4,527,261 320,588 38,992 359,580 4,167,681 93,271 4,074,410

TOTAL ENGINEERING & HIGHWAY CAPITAL PROJECTS 511,381,906$ 125,200,567$ 29,738,151$ 154,938,718$ 356,443,188$ 47,903,021$ 308,540,167$

ENGINEERING & HIGHWAY CAPITAL PROJECTS



4

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 3006000 COASTAL GARDEN/OUTDOOR ADVENTURE PARK 607,736$ 592,961$ 7,545$ 600,506$ 7,230$ -$ 7,230$

2 3019000 ADAM THOROUGHGOOD HOUSE VISITOR CENTER 238,333 9,180 170,121 179,302 59,031 56,701 2,330

3 3025000 BLDG 2 ELECTRICAL UPGRADE 7,276 - - - 7,276 7,276 -

4 3028000 AQUARIUM MARSH PAVILION ENHANCEMENTS 15,422,933 1,926,182 3,343,748 5,269,930 10,153,003 8,436,656 1,716,348

5 3047000 LANDFILL #2 PHASE I CAPPING 15,435,000 7,626,523 - 7,626,523 7,808,477 - 7,808,477

6 3056000 PUBLIC SAFETY EQUIPMENT REPLACEMENT 5,722,385 2,093,689 1,056,863 3,150,552 2,571,833 300,000 2,271,833

7 3065000 CENTRAL PLANT GENERATOR 5,305,585 399,101 3,071,055 3,470,156 1,835,429 1,374,766 460,663

8 3068000 CIT-IT NETWORK INFRSTRCTR REPLCMNT - PH II 2,593,319 1,250,865 1,328,046 2,578,911 14,407 13,666 741

9 3069000 EUCLID YARD FACILITY REPLACEMENT 225,000 - - - 225,000 225,000 -

10 3071000 LIBRARY ENHANCEMENTS 4,606,908 - 1,784,850 1,784,850 2,822,058 231,617 2,590,441

11 3072000 CITY HALL PLANNING & CONCEPT DEV 49,961,316 2,827,037 6,169,289 8,996,326 40,964,990 33,142,837 7,822,154

12 3074000 AQUARIUM MARSH PAVILION PH II 11,737,869 1,323,232 2,807,076 4,130,308 7,607,561 6,988,465 619,096

13 3075000 FIRE/EMS STATION BURTON STATION 7,810,000 541,512 94,555 636,067 7,173,933 219,582 6,954,351

14 3080000 COMM ATTORNEY BLDG RENO 411,956 - - - 411,956 5,011 406,945

15 3095000 CIT-POLICE-INTGRD PUB SFTY RCRD MGT SYS 10,792,269 815,993 374,655 1,190,648 9,601,621 5,239,223 4,362,398

16 3103000 HERITAGE BUILDING - MAINTENANCE PROGRAM 2,094,372 - 187,291 187,291 1,907,082 1,874,217 32,865

17 3115000 JUDICAL CENTER MAINTENANCE 244,376 - 13,966 13,966 230,410 182,484 47,926

18 3119999 CIT-CABLE ACCESS INFRASTRUCTURE REPLACE 2,839,311 729,675 185,885 915,560 1,923,751 8,308 1,915,442

19 3120000 CORRECTIONAL CENTER GENERATOR 531,359 379,079 152,280 531,359 - - -

20 3121000 EOC SPACE REVISION, TECH & SECURITY UPGRADE 19,186 - - - 19,186 19,186 -

21 3122000 POLICE DEPARTMENT HELICOPTER 4,793,578 - - - 4,793,578 - 4,793,578

22 3132000 HERITAGE BUILDING MAINTENANCE II 1,600,000 - - - 1,600,000 - 1,600,000

23 3133000 FIRE TRAINING CTR IMPROVE-PHASE III 5,152,170 579,462 43,325 622,787 4,529,382 172,965 4,356,418

24 3135000 FIRE APPARATUS IV 3,692,041 - 1,634,167 1,634,167 2,057,874 2,055,323 2,551

25 3136000 VAR BLDGS HVAC REHAB & RENEWAL PH III 648,985 - 459,557 459,557 189,428 70,984 118,444

26 3137000 VARIOUS BLDGS REHAB & RENEWAL PH III 571,871 - 176,841 176,841 395,030 385,820 9,211

27 3139000 VARIOUS SITE ACQUISITIONS PHASE II 989,191 - - - 989,191 - 989,191

28 3140000 ENERGY PERFORMANCE CONTRACTS (CITY) 867,277 - 9,000 9,000 858,277 858,000 277

29 3141000 VARIOUS BUILDINGS HVAC REHAB & RENEW IV 4,220,245 - 1,371,739 1,371,739 2,848,507 1,079,267 1,769,240

30 3142000 CIT-COMMUNICATIONS INFRA REPLACE-PHII 5,893,038 - 1,611,565 1,611,565 4,281,474 771,062 3,510,412

31 3146000 VA AQUARIUM BLDG SYS REHAB & RENEW-PH I 5,303,783 - 1,086,500 1,086,500 4,217,284 4,207,782 9,502

32 3149000 VARIOUS BUILDINGS REHAB & RENEWAL IV 7,790,411 - 3,270,216 3,270,216 4,520,195 1,109,213 3,410,982

33 3153000 VARIOUS SITE ACQUISITIONS III 1,343,644 3,300 - 3,300 1,340,344 - 1,340,344

34 3154000 FIRE TRAINING CENTER IMPROVEMENTS IV 1,373,155 - - - 1,373,155 - 1,373,155

35 3155000 VIRGINIA AQUARIUM RENEW & REPLACE III 1,191,703 - 26,599 26,599 1,165,104 169,011 996,093

36 3156000 VIRGINIA AQUARIUM BLDG PARK GARAGE STUDY 250,000 - 80,102 80,102 169,898 169,897 1

37 3157000 FACILITIES PLANNING SERVICES 314,635 - 71,852 71,852 242,783 142,921 99,861

38 3159000 EMS HEADQUARTERS GENERATOR 801,728 27,579 193,385 220,964 580,764 437,939 142,825

39 3161000 AQUARIUM SEAL EXHIBIT 500,000 105,188 73,097 178,285 321,715 321,715 -

40 3162000 VETERANS MEMORIAL SUSTAINMENT 400,000 - 31,284 31,284 368,716 19,607 349,109

41 3163000 EMS HEADQUARTERS AUDIO & VISUAL UPGRADES 250,000 247,950 - 247,950 2,050 - 2,050

42 3164000 ENERGY PERFORMANCE CONTRACTS (CITY) II 550,000 - - - 550,000 - 550,000

43 3165000 VA AQUARIUM BUILDING SYSTEMS & FACILITY INFRASTRUCTURE II 1,434,540 - 16,723 16,723 1,417,817 69,804 1,348,012

44 3166000 BUILDING SECURITY 125,000 - 74,820 74,820 50,180 14,416 35,765

45 3171000 VIRGINIA AQUARIUM ENHANCEMENT STUDY 300,000 - - - 300,000 300,000 -

46 3174000 OPERATIONS FACILITIES RENOVATIONS 4,000,000 - 1,659,263 1,659,263 2,340,737 960,525 1,380,212



BUILDING CAPITAL PROJECTS/IT PROJECTS

5

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

47 3278000 VA AQUARIUM RENEWAL & REPLACEMENT - PH II 1,308,213 - 155,559 155,559 1,152,654 1,152,653 -

48 3292000 VA AQUARIUM ANIMAL CARE ANNEX 18,074,338 9,662,221 4,795,329 14,457,551 3,616,787 3,130,954 485,834

49 3344000 POLICE FOURTH PRECINCT-REPLACEMENT 9,051,779 5,768,655 2,794,406 8,563,060 488,719 281,364 207,355

50 3503000 HOUSING RESOURCE CENTER 24,440,288 23,645,759 248,156 23,893,914 546,374 58,472 487,902

51 3506000 FIRE FACILITY REHAB & RENEWAL PH III 603,377 - 322,578 322,578 280,799 69,617 211,182

52 3508000 ARC FLASH MITIGATION 2,151,909 - 450,818 450,818 1,701,090 333,093 1,367,998

53 3510000 INTERMEDIATE CARE FACILITIES REN/REP PH I 1,393,322 - 25,746 25,746 1,367,575 7,830 1,359,745

54 3518000 CONVENTION CENTER CAPITAL MAINTENANCE 3,470,977 - 162,844 162,844 3,308,133 1,165,188 2,142,946

55 3523000 CORRECTON CTR MASTER CONTROL UPGRADE 5,000,000 632,818 3,489 636,307 4,363,693 4,262,133 101,560

56 3610000 CIT-POLICE OCEANFRONT CAMERAS 719,441 162,234 1,876 164,109 555,332 78,625 476,707

57 3615000 CIT-BUS REV/PERS PROP RACS IMPLEMENTATION 760,893 - 605,880 605,880 155,014 153,700 1,314

58 3619000 CIT-ALI DATABASE MGMT/SELECTIVE ROUTING 2,007,876 256,730 156,810 413,541 1,594,335 675,044 919,291

59 3652000 CIT-TELECOMMUNICATIONS REPLACEMENT PH II 2,704,494 1,282,577 788,835 2,071,412 633,082 201,616 431,466

60 3657000 DISASTER RECOV IV-ELECT BACKUP/BLDG ACCESS 792,416 764,685 13,926 778,611 13,805 - 13,805

61 3663000 CIT-ENTERPRISE SCHEDULING/TIMEKEEPER SY 2,740,796 188,019 542,200 730,219 2,010,577 1,083,252 927,325

62 3664000 CIT-METROPOLITAN AREA NETWORK 5,135,406 971,032 389,636 1,360,668 3,774,737 566,504 3,208,233

63 3677000 CIT-STORM SURGE AND SUSTAIN MODELING 306,158 168,923 26,449 195,372 110,786 - 110,786

64 3678000 CIT-FIRE MOBILE RADIO REPEATERS 475,520 - 32,650 32,650 442,870 299,735 143,135

65 3683000 CIT-MAINTAIN & SECURE CORPORATE DATA 460,000 335,176 124,824 460,000 - - -

66 3690000 CIT-ENTERPRISE CUST RELATIONSHIP MGMT SY 608,166 11,316 45,060 56,376 551,790 489,505 62,286

67 3693000 CIT-IT SERVICE CONTINUITY II 2,082,487 - 1,027,028 1,027,028 1,055,460 848,198 207,262

68 3695000 CIT-21ST CENTURY ENTERPRISE RESOURCE PLANNING SYSTEM 14,017,284 2,090,721 4,037,233 6,127,955 7,889,329 3,627,146 4,262,183

69 3697000 CIT-CITY SOFTWARE UPGRADE/REPLACEMENT 6,195,800 1,864,322 1,852,506 3,716,828 2,478,972 1,189,215 1,289,757

70 3700000 CIT - Fire Asset Management System 518,827 - - - 518,827 - 518,827

71 3703000 CIT - Police Special Investigations Video Storage 914,008 - - - 914,008 10,156 903,852

72 3705000 CIT-HUMAN SERVICES CLIENT INFORM II 969,598 - 144,860 144,860 824,738 744,224 80,514

73 3706000 CIT-SHERIFF INMATE TRACKING & STATUS MONITOR 988,009 - 6,479 6,479 981,530 731,523 250,007

74 3707000 CIT-SHERIFF INMATE VIDEO VISITATION SYSTEM 500,000 - - - 500,000 - 500,000

75 3714000 CIT-NETWORK INFRASTRUCTURE REPLACE III 4,751,769 - 821,169 821,169 3,930,600 1,062,886 2,867,713

76 3715000 CIT-CABLE ACCESS INFRASTRUCTURE REPLACE II 630,000 - - - 630,000 - 630,000

77 3717000 CIT-ACCELA SUSTAINMENT 896,532 32,198 182,173 214,371 682,161 247,480 434,681

78 3718000 CIT-POLICE RADIO ENCRYPTION 1,671,171 12,240 - 12,240 1,658,931 - 1,658,931

79 3719000 CIT-COMMUNICATIONS INFRASTRUCTURE REPL III 3,903,708 - 11,601 11,601 3,892,107 3,150 3,888,957

80 3723000 CIT - NEXT GENERATION CONTENT MANAGEMENT SYSTEM 275,000 - 67,621 67,621 207,379 141,879 65,500

TOTAL BUILDING CAPITAL PROJECTS 311,483,049$ 69,328,134$ 52,475,003$ 121,803,137$ 189,679,913$ 94,256,385$ 95,423,527$

*CIT = Communications Information Technology

BUILDING CAPITAL PROJECTS/IT PROJECTS



6

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 4025000 WOODSTOCK COVE SHORELINE RE-CONSTRUCT 742,623$ 712,067$ -$ 712,067$ 30,556$ -$ 30,556$

2 4039000 PAAC MULTI-PURPOSE ATHLETIC FIELD RENOV 918,099 800,241 95,650 895,891 22,209 8,566 13,643

3 4044000 LYNNHAVEN MARINA BULKHEAD REPL/FAC RENO 1,643,000 716,480 758,160 1,474,641 168,359 95,288 73,071

4 4045000 FOXFIRE TRAIL PEDESTRIAN BRIDGE 1,123,530 350 - 350 1,123,180 175,060 948,120

5 4047000 LITTLE ISLAND PARK PARKING LOT IMPROVEMENT 1,797,400 - - - 1,797,400 - 1,797,400

6 4049000 WOODSTOCK PARK HRSD COST CONTRIBUTION FY19 2,000,000 - - - 2,000,000 - 2,000,000

7 4050000 CENTERVILLE COMMUNITY RECREATION CENTER 100,000 - - - 100,000 - 100,000

8 4064000 CITY BIKEWAYS & TRAILS PLAN IMPLEM-PHII 4,363,371 1,598,374 270,938 1,869,312 2,494,059 141,901 2,352,158

9 4079000 THALIA CREEK GREENWAY I 3,050,000 427,423 24,444 451,867 2,598,133 56,194 2,541,940

10 4080000 SPORTSPLEX/NATL TRNG CTR REN & REPLACE 1,998,616 - 293,006 293,006 1,705,610 137,778 1,567,832

11 4300000 COM REC CTRS REPAIRS & RENOV-PHIII 10,239,475 - 1,153,668 1,153,668 9,085,807 321,733 8,764,075

12 4301000 PRKS/SPEC USE FACILIT DEV/RENOV-PHIII 4,273,852 - 1,124,173 1,124,173 3,149,680 682,403 2,467,277

13 4302000 GOLF COURSES CONT'TUAL OBLIGATIONS-MAINT 694,279 - 117,385 117,385 576,894 273,682 303,212

14 4303000 GREENWAY SCENIC WATER & NAT AREA-PHII 1,545,000 587,488 41,112 628,601 916,399 30,653 885,746

15 4305000 TENNIS COURT RENOVATIONS - PHASE III 803,143 - 209,547 209,547 593,597 15,163 578,434

16 4306000 OPEN SPACE PARK DEVELOPMENT/MAINT-PHII 8,055,700 - 983,662 983,662 7,072,038 1,343,012 5,729,026

17 4307000 ATHLETIC FIELDS LIGHTING/RENOV-PH III 2,327,277 1,100,114 281,889 1,382,003 945,274 487,345 457,929

18 4500000 PARK PLAYGROUND RENOVATIONS-PHASE III 963,740 - 237,951 237,951 725,789 57,443 668,346

19 4502000 LYNNHAVEN BOAT RAMP/BEACH FAC REP/RENOV 379,628 - 43,837 43,837 335,791 26,535 309,256

20 4503000 P&R ADMINISTRATION OFFICES RELOCATION 96,670 - 10,145 10,145 86,524 - 86,524

21 4506000 PARKS INFRASTRUCTURE RENEWAL/REPLACMENT 184,442 78,377 252 78,629 105,813 10,497 95,316

22 4509000 KEMPSVILLE RECREATION CENTER 1,080,088 794,114 16,901 811,015 269,073 - 269,073

23 4517000 STUMPY LAKE GOLF COURSE LEASE OBLIGATIONS PH I 254,089 - 48,988 48,988 205,101 54,527 150,574

24 4519000 BIKEWAYS/TRAILS REPAIRS/RENOVATIONS I 1,349,802 - 122,004 122,004 1,227,798 17,271 1,210,528

25 4520000 GROMMET ISLAND PARK REPAIRS & RENOV-PHI 110,662 - - - 110,662 - 110,662

26 4522000 THALIA CREEK GREEWAY TRAIL 800,000 716,169 70,225 786,393 13,607 13,607 -

TOTAL PARKS & RECREATION CAPITAL PROJECTS 50,894,488$ 7,531,198$ 5,903,936$ 13,435,133$ 37,459,355$ 3,948,656$ 33,510,699$



PARKS & RECREATION CAPITAL PROJECTS

7

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 5010000 RAW WATER TRANSMISSION SYSTEM REHAB I 6,685,090$ 805,824$ 473,585$ 1,279,409$ 5,405,681$ 4,167,965$ 1,237,716$

2 5014000 WATER PUMP REPAIRS & REPLACEMENTS 225,000 32,918 39,476 72,394 152,606 600 152,006

3 5020000 CLEVELAND ST WATER IMPROVEMENTS 700,000 229,850 273,103 502,953 197,047 77,089 119,958

4 5021000 PEMBROKE MEADOWS NEIGHBORHOOD WATER REHAB 5,000,000 - - - 5,000,000 55,214 4,944,786

5 5023000 GREAT NECK WATER TANK REPLACEMENT 2,200,000 - 111,831 111,831 2,088,169 247,828 1,840,341

6 5024000 HOLLAND ROAD PHASE VI 606,321 78,048 - 78,048 528,273 528,273 -

7 5027000 LESNER BRIDGE WATER LINE REPLACMENT 121,714 100,546 - 100,546 21,168 21,168 1

8 5028000 WITCHDUCK RD PHASE II WATER IMPROVEMENT 1,787,000 1,777,605 50 1,777,655 9,345 9,345 -

9 5030000 SHORE DRIVE WATER LINE IMPROVEMENTS PH III 3,385,000 100,440 - 100,440 3,284,560 42,420 3,242,140

10 5031000 SYSTEM EXP COST PARTICIPATION AGREE PH II 400,000 130,000 - 130,000 270,000 21,000 249,000

11 5033000 WATER TRANSMISSION SYSTEM UPGRADE PRG II 2,220,000 - 24,413 24,413 2,195,587 1,157,500 1,038,087

12 5034000 WATER LINE EXTENSION, REPL & REHAB PRG II 500,000 - - - 500,000 - 500,000

13 5043000 LANDSTOWN ROAD WATER IMPROVEMENTS 720,000 13,700 - 13,700 706,300 4,300 702,000

14 5045000 ROSEMONT RD WATER IMPROVEMENTS 1,740,000 - - - 1,740,000 - 1,740,000

15 5090000 LYNNHAVEN PARKWAY - PHASE XI 323,873 291,423 - 291,423 32,450 32,450 -

16 5101000 VIBE DISTRICT WATER IMPROVEMENTS 600,000 - - - 600,000 - 600,000

17 5121000 CAMP PENDLETON WATER IMPROVEMENTS 530,000 517,003 - 517,003 12,997 - 12,997

18 5122999 SERVICE ORDER AUTOMATION SOLUTION PHA II 437,491 - 13,336 13,336 424,154 37,965 386,190

19 5148000 ELBOW ROAD EXT - PH I & II 800,001 - - - 800,001 30,431 769,570

20 5149000 INDIAN RIVER RD - PHASE VII 195,324 - - - 195,324 10,324 185,001

21 5151000 LANDSTOWN YARD IMPROVEMENTS - PHASE IV 3,629,871 197,613 96,334 293,947 3,335,925 76,170 3,259,755

22 5155000 UTILITIES TECHNOLOGY SUPPORT PROGRAM 450,000 - 2,063 2,063 447,938 53,865 394,073

23 5156000 VIRGINIA BEACH BLVD WATER SYSTEM IMPROV 350,000 - - - 350,000 - 350,000

24 5168000 SHORE DR WATER LINE IMPROVE II (VDOT) 175,000 - - - 175,000 - 175,000

25 5207000 LASKIN ROAD - PHASE I 3,154,852 214,297 2,037,782 2,252,079 902,773 19,793 882,980

26 5251000 VARIOUS RDWY STORM WATER COORD VI 3,050,000 1,239,635 158,156 1,397,791 1,652,209 299,992 1,352,217

27 5254000 WATER REQUESTS & AGREEMENT 51% PRG VI 25,000 - - - 25,000 - 25,000

28 5260000 UTILITY CORSSINGS CONDITION ASSESS PHII 299,353 - 62,496 62,496 236,857 168,134 68,723

29 5405000 CUSTOMER INFO SYSTEM VERSION MIGRATION 1,850,000 276,066 224,462 500,529 1,349,471 876,611 472,861

30 5452000 COMPREHENSIVE WATER MASTER PLANNING VI 207,146 - 181,369 181,369 25,777 9,039 16,738

31 5501000 WTR PUMP STATION/TANK UPGRADE PRG - PH I 4,534,389 1,204,975 353,542 1,558,517 2,975,872 2,711,842 264,030

32 5601000 FIRST COLONIAL/VB BLVD INTERSECTION IMPRV 1,095,000 40,648 - 40,648 1,054,352 - 1,054,352

33 5604000 PA ROAD WATER IMPROVEMENTS PH VII 1,130,000 9,061 - 9,061 1,120,939 - 1,120,939

34 5708000 RESORT AREA NEIGHBORHOOD REVITALIZATION 3,545,744 1,037,753 260,088 1,297,841 2,247,903 76,806 2,171,097

35 5804000 WATER LINE EXT REPLACE REHAB PROGRAM 2,441,589 - 85,016 85,016 2,356,573 481,064 1,875,509

36 5805000 WTR SYS AGING INFRASTRUCTURE PRG - PH I 965,142 915,347 2,866 918,214 46,928 1,895 45,033

37 5952000 WTR PUMP STA FLOW MONITOR/DATA STORAGE 304,536 225,289 - 225,289 79,247 79,208 40

38 5953000 WATER TAP INSTALLATION PROGRAM PH II 742,419 - 156,928 156,928 585,491 547,988 37,503

39 5967000 WTR RESOURCES INVESTIGATION/PLANNING - PH I 25,631 - 23,945 23,945 1,686 - 1,686

TOTAL WATER UTILITY CAPITAL PROJECTS 57,152,487$ 9,438,042$ 4,580,841$ 14,018,883$ 43,133,604$ 11,846,276$ 31,287,329$

WATER UTILITY CAPITAL PROJECTS



8

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 6019000 RESORT AREA NEIGHBORHOOD REVITALIZATION 2,470,691$ 678,836$ 444,071$ 1,122,908$ 1,347,783$ 331,904$ 1,015,879$

2 6041000 PUMP STATION MODIFICATIONS-PHASE V 12,139,596 - 7,503,580 7,503,580 4,636,016 4,128,797 507,219

3 6043000 LANDSTOWN ROAD SEWER IMPROVEMENTS 370,000 18,040 - 18,040 351,960 5,960 346,000

4 6051000 INDIAN RIVER ROAD - PHASE VII 129,717 9,473 - 9,473 120,245 - 120,245

5 6057000 HOLLAND ROAD PHASE VI 461,526 326,571 - 326,571 134,954 134,954 -

6 6058000 ROYAL PALM ARCH SANITARY SEWER REHAB 5,350,000 1,531 2,758,361 2,759,892 2,590,108 2,418,302 171,806

7 6070000 INFILTRATION INFLOW & REHAB - PHV 5,597,897 1,050,527 3,261,331 4,311,858 1,286,039 1,079,357 206,682

8 6075000 LASKIN ROAD - PHASE I 3,950,234 96,765 1,914,611 2,011,376 1,938,859 15,223 1,923,635

9 6088000 CLEVELAND ST SEWER IMPROV 700,000 198,188 50,370 248,558 451,443 75,606 375,837

10 6091000 SEWER REQUESTS & AGREEMENTS PH VI (51%) 25,000 - - - 25,000 - 25,000

11 6092000 VACUUM VALVE MONITORING SYSTEM 2,345,000 1,317,753 9,780 1,327,533 1,017,467 132,093 885,374

12 6093000 CONSENT ORDER REHAB PLAN IMPLEMENTATION PH I 994,042 233,568 13,111 246,678 747,363 746,942 421

13 6098000 PRICE ST APTS SANITARY SEWER PUMP STATION 1,780,000 1,285,452 412,977 1,698,429 81,571 81,571 -

14 6099000 ARROWHEAD SUSQEHANNA SANITARY SEWER REHAB 250,000 192,838 12,874 205,713 44,287 - 44,287

15 6101000 VIBE DISTRICT SEWER IMPROVEMENTS 1,000,000 786,437 20,868 807,304 192,696 2,790 189,906

16 6107000 SEWER PUMP REPAIRS & REPLACEMENTS 678,848 - 369,377 369,377 309,471 268,668 40,803

17 6108000 PEMBROKE MEADOWS NBRHD SANITARY SEW REHAB 800,000 - - - 800,000 - 800,000

18 6110000 SANITARY SEWER REGULATORY COMPLIANCE PRG II 1,760,000 77,758 565,974 643,732 1,116,268 1,098,532 17,737

19 6111000 SANITARY SEWER REVITALIZATION PROGRAM III 5,600,000 - 1,049 1,049 5,598,951 2,721,402 2,877,549

20 6113000 VARIOUS HRSD COORDINATION 797,000 - - - 797,000 - 797,000

21 6116000 PROSPERITY ROAD SEWER IMPROVE 51% PROGR 850,838 850,838 - 850,838 - - -

22 6121000 CAMP PENDLETON SEWER IMPROVEMENTS 770,000 765,714 - 765,714 4,286 - 4,286

23 6122000 SERVICE ORDER AUTOMATION SOLUTION PHA II 437,291 - 13,336 13,336 423,954 37,965 385,990

24 6151000 LANDSTOWN YARD IMPROVEMENTS - PHASE IV 3,297,033 190,411 85,519 275,930 3,021,103 85,353 2,935,750

25 6153000 PUMP STATION PROGRAM VI 12,119,398 - 4,575 4,575 12,114,823 3,969,280 8,145,543

26 6155000 UTILITIES TECHNOLOGY SUPPORT PROGRAM 450,000 - 2,063 2,063 447,938 53,865 394,073

27 6405000 CUSTOMER INFO SYSTEM VERSION MIGRATION 1,850,000 257,835 224,462 482,297 1,367,703 876,611 491,092

28 6501000 AUX POWER PRG-SEWER PMP STATIONS-PH III 4,645,984 704,450 255,835 960,285 3,685,699 377,718 3,307,981

29 6550000 COMPREHENSIVE SEWER MATER PLANNING V 190,720 - 13,220 13,220 177,500 170,850 6,650

30 6551000 SYSTEM EXP COST PARTICIPATION AGREE III 1,204,404 - 223,856 223,856 980,548 3,065 977,483

31 6552000 SANITARY SEWER SYS REVITAL'N PRG-PH II 4,361,844 - 2,080,470 2,080,470 2,281,374 2,131,932 149,443

32 6555000 SEWER TAP INSTALLATION PROGRAM-PHII 969,665 25,994 2,835 28,829 940,835 938,267 2,568

33 6556000 VARIOUS ROADWAY/STORM WATER COORD VI 3,174,804 197,444 194,744 392,188 2,782,616 440,194 2,342,423

34 6557000 SGA SANITARY SEWER SYSTEM IMPROVEMENTS 2,943,738 60,936 41,217 102,153 2,841,585 2,262,930 578,655

35 6559000 SANITARY SEWER ASSET MGMT PROGRAM III 850,546 221,600 2,742 224,343 626,203 581,170 45,033

36 6601000 FIRST COLONIAL/VB BLVD INTERSECTION IMP 1,510,000 40,648 - 40,648 1,469,352 - 1,469,352

37 6604000 WITCHDUCK ROAD-PHASE II SEWER IMPROVEMENTS 1,706,499 1,379,276 169,284 1,548,560 157,939 128,347 29,592

38 6804000 SANIT SWR REGULATORY COMPLICANCE PRG - PH I 690,295 - 276,104 276,104 414,191 414,191 -

39 6952000 SWR PUMP STA FLOW MONITOR/DATA STORAGE 2,346,493 - 982,655 982,655 1,363,838 313,638 1,050,200

40 6953000 SEWER TAP INSTALLATION PROGRAM PHII 1,500,635 375,675 258,001 633,677 866,958 832,642 34,316

TOTAL SEWER UTILITY CAPITAL PROJECTS 93,069,736$ 11,344,558$ 22,169,252$ 33,513,810$ 59,555,926$ 26,860,117$ 32,695,809$



SEWER UTILITY CAPITAL PROJECTS

9

BUDGET TO DATEPRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 7005000 NORTH LAKE HOLLY WATERSHED 7,440,034$ -$ 2,107,383$ 2,107,383$ 5,332,651$ 1,174,437$ 4,158,214$

2 7016000 SOUTH LAKE HOLLY WATERSHED (PARTIAL) 4,798,782 - 2,116,596 2,116,596 2,682,185 2,177,140 505,046

3 7023000 PRIMARY SYSTEM INFRASTRUCTURE IMPROVE II 4,473,743 - 1,133,797 1,133,797 3,339,946 1,879,600 1,460,346

4 7024000 SOUTHERN CANAL/LEAD DITCH & CULVERT IMPRV 4,313,775 - 555,554 555,554 3,758,221 998,415 2,759,806

5 7026000 RESIDENTIAL DRAINAGE COST PART PROGM II 122,919 - 2,835 2,835 120,085 58 120,027

6 7027000 SWM MSTR PLANNING, ANALYSIS, & INVENTORY 5,045,249 - 1,343,298 1,343,298 3,701,951 680,471 3,021,480

7 7028000 WINDSOR WOODS DRAINAGE 14,345,237 6,473,616 1,246,537 7,720,153 6,625,084 1,871,589 4,753,495

8 7030000 SEA LEVEL RISE/RECURRENT FLODDING ANALYSIS 1,362,502 - 704,633 704,633 657,869 200,985 456,884

9 7032000 FLOOD MITIGATION ASSISTANCE GRANT PROGRAM 463,878 - 379,878 379,878 84,000 84,000 -

10 7036000 BAKER ROAD CULVERT & DITCH IMPROVEMENTS 450,000 307,064 57,058 364,122 85,878 67,102 18,776

11 7037000 BELLAMY MANOR OUTFALL DITCH 730,813 730,813 - 730,813 - - -

12 7041000 CENTRAL RESORT DISTRICT DRAINAGE IMPROV 675,181 - 10,684 10,684 664,497 375,158 289,339

13 7042000 SURFACE WATER REG COMPLIANCE PROG 8,831,942 3,507,024 1,657,500 5,164,524 3,667,418 2,273,171 1,394,247

14 7043000 WATER QUALITY & RESTORE PART II 116,773 - - - 116,773 - 116,773

15 7044000 FLOOD MITIGATION GRANT PROG II 514,046 - 376,077 376,077 137,969 105,761 32,207

16 7047000 ASHEVILLE PARK DRAINAGE IMPROVEMENTS 12,000,000 1,325,032 469,370 1,794,402 10,205,598 7,658,679 2,546,918

17 7048000 SHERWOOD LAKES DRAINAGE IMPROVEMENTS 3,400,000 1,838,041 1,260,647 3,098,688 301,312 17,686 283,626

18 7050000 PRINCESS ANNE PLAZA DRAINAGE AREA 5,073,597 1,959,137 389,058 2,348,195 2,725,402 1,587,574 1,137,829

19 7051000 THE LAKES DRAINAGE IMPROVEMENTS 2,000,000 1,107,509 131,811 1,239,319 760,681 297,678 463,002

20 7053000 LAKE CHUBB/BRADFORD LAKE 3,252,300 74,381 307,550 381,931 2,870,369 243,406 2,626,963

21 7054000 LYNNHAVEN RIVER WATERSHED II 3,021,605 6,346 159,279 165,625 2,855,980 70,188 2,785,792

22 7055000 CANAL MANAGEMENT PHASE I 394,838 - 133,015 133,015 261,824 261,824 -

23 7058000 FLOOD MITIGATION ASSIST GRANT PROGRAM III 2,914,976 452,386 1,337,839 1,790,225 1,124,751 987,485 137,266

24 7059000 LYNNHAVEN RIVER BASIN ECOSYSTEM RESTORATION 5,998,592 - 2,203,206 2,203,206 3,795,386 1,857,000 1,938,386

25 7060000 BAYVILLE LAKE WATER QUALITY IMPROVEMENT 1,000,000 - - - 1,000,000 - 1,000,000

26 7064000 CENTRAL RESORT DISTRICT - 24TH ST CULVERT 1,200,000 - - - 1,200,000 1,100,000 100,000

27 7065000 EASTERN SHORE DR-CAPE HENRY CANAL PH II 1,800,000 - - - 1,800,000 - 1,800,000

28 7068000 ESDD-LYNNHAVEN COLONY PARK PUMP STATION 500,000 - - - 500,000 - 500,000

29 7069000 E SHORE DR-LYNNHAVEN DRIVE PUMP STATION 2,500,000 - 750 750 2,499,250 - 2,499,250

30 7072000 LYNNHAVEN RIVER WATERSHED STORMWATER PRJ 780,000 - - - 780,000 - 780,000

31 7077000 WINDSOR WOODS PUMP STATION 500,000 - - - 500,000 - 500,000

32 7078000 WINDSOR WOODS TIDE GATE 4,500,000 - 584,508 584,508 3,915,492 1,023,995 2,891,498

33 7079000 42ND ST PUMP STATION OUTFALLS 4,476,522 - - - 4,476,522 424,770 4,051,752

34 7081000 ATLANTIC OCEAN WATERSHED STORMWATER PROJECTS 500,000 - - - 500,000 - 500,000

35 7082000 BMP MAINTENANCE 1,000,000 - - - 1,000,000 138,600 861,400

36 7151000 EASTERN SHORE DRIVE DRAINAGE 17,500,000 4,535,690 2,058,197 6,593,887 10,906,113 7,917,810 2,988,303

37 7152000 DAM & SPILLWAY STRUCTURAL IMPROVEMENTS 208,153 74,173 78,514 152,687 55,467 43,284 12,182

38 7200000 SEVERE REPETITIVE LOSS GRANT PROGRAM 205,140 - 942 942 204,197 21,000 183,197

39 7400000 ARAGONA DRAINAGE IMPROVEMENTS 4,400,000 455,085 43,050 498,135 3,901,865 3,578,815 323,050

40 7402000 COLLEGE PARK/LEVEL GREEN DRAINAGE IMPROV 1,498,687 328,704 210,723 539,427 959,260 306,367 652,893

41 7406000 ELIZABETH RIVER TMDL IMPLEMENTATION PLAN 9,285,150 4,475,922 120,105 4,596,027 4,689,123 536,597 4,152,526

42 7410000 SOUTHERN RIVER TMDL IMPLEMENTATION PLAN 2,500,000 605,354 221,194 826,548 1,673,452 225,398 1,448,054

43 7411000 OCEANFRONT STORM WATER FACILITIES MAINT 5,737,381 1,055,779 1,061,080 2,116,858 3,620,522 2,458,450 1,162,072

44 7412000 STORM WATER PUMP STATION MODIFICATIONS 3,934,476 990,006 1,561,592 2,551,598 1,382,878 621,484 761,394

45 7413000 NEIGHBORHD SW INFRASTRUCTURE IMPRO PHII 2,478,383 282,469 288,731 571,199 1,907,184 401,726 1,505,457

46 7414000 STORM WATER QUALITY ENHANCEMENTS PH II 7,111,116 - 316,813 316,813 6,794,303 4,944,409 1,849,894

47 7415000 LAKE MANAGMENT PHII 12,919,749 - 2,267,107 2,267,107 10,652,642 7,736,089 2,916,553

48 7416000 SW INFRASTRUCTURE REHAB & IMPROF PHII 8,824,130 - 2,535,804 2,535,804 6,288,325 4,524,070 1,764,256

TOTAL STORM WATER UTILITY CAPITAL PROJECTS 187,099,667$ 30,584,530$ 29,432,712$ 60,017,242$ 127,082,425$ 60,872,269$ 66,210,156$

Current Period:-APR-20/FY20CITY OF VIRGINIA BEACH

STORM WATER UTILITY CAPITAL PROJECT

10

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 8010000 SANDBRIDGE BEACH RESTORATION II 824,335$ -$ 89,671$ 89,671$ 734,664$ 43,625$ 691,039$

2 8011000 VARIOUS MINOR DREDGING II 612,972 - 367,704 367,704 245,268 189,116 56,153

3 8013000 LYNNHAVEN MAINTENANCE DREDGING II 1,184,812 - 141,127 141,127 1,043,685 28,873 1,014,812

4 8015000 BEACH PROFILE MONITORING II 174,453 - 60,539 60,539 113,914 33,708 80,206

5 8016000 GILLS COVE NEIGHBORHOOD DREDGING 658,842 - 1,571 1,571 657,271 82,004 575,266

6 8020000 BAY BEACHES RESILIENCY STUDY/RESTORATION 3,984,435 - 145,986 145,986 3,838,450 25,183 3,813,266

7 8021000 CROATAN BEACH RESTORATION 1,760,000 195,949 19,323 215,272 1,544,728 37,454 1,507,275

8 8024000 PLEASURE HOUSE POINT MITIGATION FUNDS 230,000 - - - 230,000 - 230,000

9 8025000 BEACH REPLENISHMENT II 108,986 - 52,778 52,778 56,208 55,060 1,148

10 8026000 SANDBRIDGE BEACH RESTORATION III 18,455,000 - - - 18,455,000 - 18,455,000

11 8027000 NEIGHBORHOOD DREDGING SPUR CHANNELS 410,767 - 5,865 5,865 404,902 144,591 260,311

12 8036000 DREDGE OPERATIONS REHAB & MODIFICATIONS 250,000 - - - 250,000 - 250,000

13 8037000 SCHILLING POINT NEIGHBORHOOD DREDGING FY19 137,718 - 23,905 23,905 113,813 32,628 81,185

14 8110000 EASTERN BRANCH LYNNHAVEN RIVER DREDGING 4,663,758 - 42,147 42,147 4,621,611 152,560 4,469,051

15 8282000 SANDBRIDGE EMERGENCY BEACH RESTORATION 14,850,101 - - - 14,850,101 14,850,101 -

16 8402000 REPLACEMENT RUDEE INLET DREDGE 1,291,536 - - - 1,291,536 - 1,291,536

17 8403000 LANDFILL 2 PHASE IV 1,291,536 - - - 1,291,536 - 1,291,536

18 8405000 SANDBRIDGE BEACH ACCESS IMPROVE PHII 687,044 - 34,254 34,254 652,789 299,203 353,587

19 8406000 RUDEE INLET FEDERAL DREDGING PHII 1,837,489 - 362,693 362,693 1,474,796 - 1,474,796

20 8407000 RUDEE INLET OUTER CHAN MAINT DREDG PH II 2,955,159 - - - 2,955,159 - 2,955,159

21 8408000 PLEASURE HOUSE ROAD POINT MITIGATION 2,654,544 - 14,078 14,078 2,640,465 2,640,465 1

22 8409000 CHESAPEAKE BAY BEACHES 162,165 - 26,888 26,888 135,277 27,315 107,963

23 8503000 CHESOPEIAN COLONY NEIGHBORHOOD DREDGING 1,130,779 - 1,052,195 1,052,195 78,583 42,060 36,523

24 8505000 HURDS COVE NEIGHBORHOOD DREDGING 3,212,574 - 54,136 54,136 3,158,438 20,889 3,137,548

TOTAL COASTAL CAPITAL PROJECTS 63,529,003$ 195,949$ 2,494,859$ 2,690,808$ 60,838,194$ 18,704,834$ 42,133,361$


CITY OF VIRGINIA BEACHCOASTAL CAPITAL PROJECTS

11

BUDGET TO

DATE

PRIOR YEARS

EXPENDITURES

CURRENT YEAR

EXPENDITURES

TOTAL

EXPENDITURE

UNEXPENDED

BALANCE

OUTSTANDING

ENCUMBRANCES

AVAILABLE

BALANCE

1 9006000 WINSTON-SALEM AVE IMPROVEMENTS 8,320,000$ 558,646$ 39,897$ 598,544$ 7,721,456$ 156,266$ 7,565,191$

2 9008000 HISTORIC KEMPSVILLE 622,702 - 335,935 335,935 286,767 244,192 42,575

3 9011000 RAIL-TO-TRAIL SHARED USE PATH DEVELOPMENT 266,820 - 717 717 266,103 - 266,103

4 9020000 VIBE DISTRICT ST INFRA I 8,801,058 1,059,401 120,179 1,179,580 7,621,478 1,510,411 6,111,067

5 9021000 LONDON BRIDGE COMM CNTR INFRA I 2,095,100 53,196 37,558 90,754 2,004,347 - 2,004,347

6 9022000 BURTON STA RDWY IMPROV I 12,989,931 7,701,505 1,026,533 8,728,038 4,261,893 1,189,118 3,072,775

7 9028000 LYNNHAVEN PKWY CORRIDOR IMPROVEMENTS 4,000,000 345,403 29,075 374,477 3,625,523 110,895 3,514,628

8 9030000 VA BEACH BIO INFRASTRUCTURE I 3,709,000 408,138 1,884,507 2,292,645 1,416,355 1,356,699 59,656

9 9037000 APZ-1 ECON INCENTIVES 1,355,607 - 50,037 50,037 1,305,570 - 1,305,570

10 9039000 17TH STREET IMPROVEMENTS - PHASE 1 PACIFIC TO CYPRESS 2,000,000 - - - 2,000,000 - 2,000,000

11 9041000 VIRGINIA BEACH SPORTS CENTER 58,000,000 25,223,132 29,050,409 54,273,541 3,726,459 3,726,459 -

12 9045000 CENTRAL BEACH/CONVENTION DISTRICT PARKING 10,141,047 6,583,576 (83,409) 6,500,166 3,640,881 3,640,881 -

13 9047000 TOWN CENTER REINVESTMENT 292,027 - 12,742 12,742 279,285 31,038 248,247

14 9050000 DOME SITE STREETSCAPE 7,500,000 - - - 7,500,000 - 7,500,000

15 9053000 DOME SITE ENTERTAINMENT VENUE 30,000,000 - - - 30,000,000 - 30,000,000

16 9055000 TOWN CETNER GARAGE & PLAZA CAP MAINT II 705,452 - - - 705,452 - 705,452

17 9056000 OCEANFRONT PARKING FACILITY CAP MAINT/DEV II 2,108,229 - 348,671 348,671 1,759,558 681,316 1,078,243

18 9059000 OCEANA & ITA CONFORMITY & ACQUISITION II 2,035,476 - 161,426 161,426 1,874,050 107,995 1,766,055

19 9062000 HOUSING & NEIGHBORHOOD STRATEGY 200,000 - - - 200,000 - 200,000

20 9063000 17TH ST IMPROVEMENTS II 250,000 - - - 250,000 - 250,000

21 9065000 DOME SITE PARKING 58,050,000 - 14,486 14,486 58,035,515 - 58,035,515

22 9067000 ECONOMIC DEVELOPMENT INVESTMENT PROGRAM II 2,384,890 - - - 2,384,890 - 2,384,890

23 9068000 DOME SITE DEVELOPMENT SITE ACQUISITION 9,000,000 - - - 9,000,000 - 9,000,000

24 9081000 STRATEGIC GROWTH AREA PROGRAM 1,313,898 - 213,269 213,269 1,100,629 1,026,194 74,435

25 9082000 OCEANFRONT GARAGES CAPITAL MAINTENANCE 1,569,019 - 754,047 754,047 814,973 441,315 373,658

26 9083000 TOWN CENTER GARAGE & PLAZA CAPTIAL MAINTENANCE 1,594,814 - 333,310 333,310 1,261,504 156,118 1,105,385

27 9086000 OCEANFRONT RESTROOM 250,000 - - - 250,000 98,508 151,493

28 9091000 SGA-BURTON STATION RD IMPROVEMNTS-PH III 10,041,465 2,440,237 5,306 2,445,542 7,595,923 6,443,643 1,152,279

29 9096000 OCEANFRONT CAPITAL PROJECTS REINVEST 4,780,877 3,608,980 35,524 3,644,504 1,136,373 994,223 142,150

30 9100000 19TH STREET INFRASTRUCTURE IMPROVEMENTS 9,012,488 - 2,758,630 2,758,630 6,253,858 5,434,729 819,129

31 9108000 29TH STREET IMPROVEMENTS 2,504,771 1,789,686 57,359 1,847,044 657,727 200,707 457,019

32 9141000 ECONOMIC DEVELOPMENT INVESTMENT PROGRAM (ON-GOING) 8,032,632 - 3,000,000 3,000,000 5,032,632 1,283,265 3,749,367

33 9276000 CAPE HENRY LIGHTHOUSE RESTORATION-PHII 273,995 - - - 273,995 273,995 -

34 9500000 VB AMPHITHEATER CAPITAL MAINTENANCE 369,739 - 103,965 103,965 265,774 - 265,774

TOTAL ECONOMIC & TOURISM DEVELOPMENT CAPITAL PROJECTS 264,571,037$ 49,771,897$ 40,290,173$ 90,062,070$ 174,508,967$ 29,107,965$ 145,401,002$


CITY OF VIRGINIA BEACHECONOMIC & TOURISM DEVELOPMENT CAPITAL PROJECTS

12

SECTION C

GRANT FUNDS REVENUES AND EXPENDITURES

BUDGET

BUDGET EXPENDITURES/ ACTUAL ACTUAL ACTUAL REVENUES LESS

ACTIVE GRANTS REVENUES ENCUMBRANCES REVENUES EXPENDITURES ENCUMBRANCES EXPENDITURES 1 0602800 FEMA ADMINISTRATIVE COST GRANT 148,593$ 148,593$ 152,295$ 138,697$ -$ 13,598$

2 0640800 COMMUNITY DEVELOPMENT BLOCK GRAN 3,029,840 3,029,840 2,954,252 2,954,252 - -

3 0650800 COMMUNITY DEVELOPMENT BLOCK GRAN 2,820,625 2,820,625 2,785,516 2,820,625 - (35,109)

4 0652300 LANDMARK FOUNDATION 15 900,000 900,000 900,000 795,115 - 104,885

5 0660300 FIRE PROGRAMS 16 1,388,171 1,388,171 1,388,171 1,382,763 626 4,782

6 0660800 COMMUNITY DEVELOPMENT BLOCK GRAN 3,018,395 3,018,395 2,654,271 2,666,211 - (11,940)

7 0662100 FEMA FY15 CO-OP AGREEMENT 1,273,582 1,273,582 1,094,978 1,118,425 64,828 (88,275)

8 0662200 FEMA TF2 HURRICANE JOAQUIN DEPLO 1,700,000 1,700,000 975,812 946,402 - 29,411

9 0662900 FEMA CO-OP AGREEMENT SUPPLEMENT 49,151 49,151 36,883 48,983 - (12,100)

10 0670300 FIRE PROGRAMS 17 1,423,645 1,423,645 1,423,645 1,413,330 - 10,315

11 0670800 COMMUNITY DEVELOPMENT BLOCK GRAN 3,449,805 3,449,805 3,007,217 2,875,749 - 131,469

12 0671000 HOME PROGRAM 17 1,129,069 1,129,069 601,173 462,733 666,336 (527,896)

13 0672000 FEMA TF2 URBAN SEARCH LOUISIANNA 40,000 40,000 24,903 16,589 - 8,314


15 0672700 FEMA TF2 HURRICANE MATTHEW DEPLO 1,400,000 1,400,000 676,780 662,372 - 14,408

16 0673100 HUMAN TRAFFICING & ENFORCE GRANT 68,250 68,250 29,563 18,313 - 11,250

17 0674400 FEMA CO-OP AGREEMENT SUPPLEMENT 116,911 116,911 - 59,326 - (59,326)

18 0680300 FIRE PROGRAMS 18 1,721,654 1,721,654 1,721,654 1,647,760 16,675 57,219

19 0680600 STATE FOUR-FOR-LIFE GRANT 18 384,311 384,311 379,511 378,277 - 1,234

20 0680800 COMMUNITY DEVELOPMENT BLOCK GRAN 2,751,643 2,751,643 2,399,319 2,155,699 1,564 242,056

21 0681000 HOME PROGRAM 18 1,568,861 1,568,861 967,745 1,209,335 175,604 (417,193)

22 0681700 DCJS INTERNET CRIMS AGAINST CHIL 97,750 97,750 97,260 97,325 - (65)


24 0682100 VA TASK FORCE 2 HURRICANE IRMA 1 1,400,000 1,400,000 1,190,177 1,130,450 - 59,727

25 0682200 VA TASK FORCE 2 HURRICANE HARVEY 400,000 400,000 278,754 249,002 - 29,752

26 0682400 DOJ BODY WORN CAMERA EXPANSION F 604,000 604,000 386,721 354,626 158,101 (126,006)

27 0682500 VA TASK FORCE 2 HURRICANE MARIA 4,000,000 4,000,000 1,081,167 1,099,021 - (17,854)

28 0683600 RESIDENTIAL DESIGN PROFESSIONAL 50,000 50,000 - 50 - (50)

29 0683900 VDEM URBAN AREAS SECURITY GRANT 147,500 147,500 - 41,001 83,959 (124,960)

30 0684000 DHS PORT SECURITY GRANT POLICE 1 45,000 45,000 11,250 - - 11,250

31 0684100 DOJ SCHOOL VIOLENCE PREVENTION G 386,250 386,250 - - - -

32 0690300 FIRE PROGRAMS 19 1,517,331 1,517,331 1,517,331 1,337,915 30,677 148,738

33 0690600 STATE FOUR-FOR-LIFE GRANT 19 410,517 410,517 410,517 397,667 - 12,851

34 0690800 COMMUNITY DEVELOPMENT BLOCK GRAN 2,805,350 2,805,350 2,239,391 2,292,955 4,725 (58,289)

35 0690900 HOUSING OPPORTUNITIES - PEOPLE w 1,524,254 1,524,254 912,019 1,072,291 443,588 (603,860)

36 0691000 HOME PROGRAM 19 1,197,655 1,197,655 136,982 102,248 - 34,735

37 0691200 COC PERMANENT HOUSING BONUS 19 41,340 41,340 37,865 19,221 - 18,644

38 0691400 DOJ BYRNE JAG LOCAL SOLICITATION 88,131 88,131 39,906 48,850 - (8,944)

39 0692000 KINSHIP NAVIGATOR PROGRAM GRANT 63,000 63,000 25,810 23,934 - 1,876

40 0692100 VA TASK FORCE 2 HURRICANE (FLORE 1,000,000 1,000,000 639,313 933,566 - (294,253)

41 0692300 DOJ BYRNE JAG LOCAL SOLICITATION 85,108 85,108 56,414 67,578 - (11,165)

42 0692400 SYEP - SUMMER JOBS CONNECT EXPAN 20,000 20,000 19,347 14,437 - 4,910

43 0692800 GEICO PHILANTHROPIC FOUNDATION F 3,000 3,000 3,000 2,380 - 620

44 0692900 FLORENCE TASK FORCE TYPE 3 STATE 375,912 375,912 492,971 341,049 - 151,922

45 0693000 DBHDS CIT FUNDING FY19 294,657 294,657 459,498 205,264 - 254,234

STATEMENT OF ACTIVE GRANTS - PJTD



1

BUDGET

BUDGET EXPENDITURES/ ACTUAL ACTUAL ACTUAL REVENUES LESS

ACTIVE GRANTS REVENUES ENCUMBRANCES REVENUES EXPENDITURES ENCUMBRANCES EXPENDITURES

STATEMENT OF ACTIVE GRANTS - PJTD



46 0694000 DCJS VICTIMS OF CRIMEDCJS VICTIM 3,000,000 3,000,000 - 508,016 1,793,615 (2,301,631)

47 0694100 VDEM GENERATOR FIRE STATION 20 F 175,000 175,000 8,750 56,918 69,296 (117,464)

48 0694200 FEMA VA TASKFORCE - DORIAN & BAR 1,107,810 1,107,810 768,079 1,107,810 - (339,731)

49 0694300 SHSP SWIFT WATER FLOOD RESCUE TE 76,000 76,000 - - - -

50 0694400 SHSP SPECIAL OPS TECHNICAL RESCU 44,802 44,802 - 16,906 17,996 (34,902)

51 0694500 SHSP SPECIAL OPS STATE HAZMAT TE 10,358 10,358 - 5,910 4,448 (10,358)

52 0694600 DOJ - BYRNE JAG LOCAL SOLICITATI 80,125 80,125 7,494 43,772 3,024 (39,302)

53 0700000 DCJS - VICTIM WITNESS 20 952,154 952,154 598,830 631,500 - (32,670)

54 0700200 DMV REGIONAL TRAINING GRANT 20 20,000 20,000 - - - -

55 0700300 FIRE PROGRAMS 20 1,506,009 1,506,009 - 464,754 67,078 (531,833)

56 0700400 HARD TO SERVE 20 136,878 139,291 21,606 35,663 - (14,057)

57 0700500 COMMUNITY CORRECTIONS AND PRE-TR 1,814,585 1,812,172 930,659 1,418,186 2,423 (489,949)

58 0700600 STATE FOUR-FOR-LIFE 20 375,000 375,000 - 147,101 104,831 (251,932)

59 0700800 COMMUNITY DEVELOPMENT BLOCK GRAN 2,768,746 2,768,746 1,825,525 1,651,262 172,707 1,555

60 0700900 HOUSING OPPORTUNITIES - PEOPLE W 1,722,486 1,722,486 1,980 6,707 - (4,727)

61 0701000 HOME PROGRAM 20 1,108,412 1,108,412 67,735 79,861 - (12,125)

62 0701100 EMERGENCY SHELTER GRANT 20 169,963 169,963 68,797 69,582 99,351 (100,136)

63 0701200 COC PERMANENT HOUSING BONUS 20 41,854 41,854 646 22,085 - (21,439)

64 0701300 PSAP WIRELESS EDUCATION GRANT 20 3,000 3,000 3,000 3,000 - -

65 0701400 JAIL & RE-ENTRY SERVICE COORDINA 916,066 916,066 916,066 240,150 - 675,916

66 0701500 WHAT WORKS CITIES EARLY CHILDHOO 50,000 50,000 148,000 21,286 - 126,714

67 0701600 VIRGINIA DRUG TREATMENT COURT DO 25,000 25,000 5,865 6,065 - (201)

68 0701700 DMV SEATBELT ENFORCEMENT GRANT F 52,000 52,000 11,686 19,082 - (7,396)

69 0701800 DMV DUI ENFORCEMENT GRANT FY20 48,000 48,000 15,081 26,005 - (10,924)

70 0701900 ASSISTANCE TO FIREFIGHTERS GRANT 64,704 64,704 5,868 - - 5,868

71 0702000 PORT SECURITY GRANT FY19 62,900 62,900 62,899 19,212 - 43,687

72 0702100 FEMA CO-OP AGREEMENT - FY19 1,364,604 1,364,604 289,907 347,625 13,435 (71,153)

73 0702200 DHS PORT SECURITY POLICE GRANT - 103,667 103,667 25,917 - - 25,917

74 0702300 KINSHIP NAVIGATOR PROGRAM FY20 63,250 63,250 22,988 39,269 - (16,281)

75 0702400 DCJS INTERNET CRIMES AGAINST CHI 30,000 30,000 - 4,207 - (4,207) ACTIVE GRANT TOTAL 65,769,735$ 65,769,735$ 42,395,128$ 43,061,085$ 4,057,751$ (4,723,707)$

2

SECTION D

CASH SUMMARY

Total Cash with:

Bank of America:

Regular 82,759,719$

Investments 8,000,000

School Board Employee Salary Escrow 1,614,672

BB&T:

Regular 10,000,000

School Payroll 6,001,276

BB&T Capital Markets:


Local Government Investment Pool:

VA Local Government Investment Pool 87,000,000

Raymond James:


Sun Trust Bank:

City Payroll 19,506,155

Towne Bank Investments:

Certificates of Deposit 65,000,000

Virginia Investment Pool:

Virginia Investment Pool 11,044,847

Liquidity Pool 83,547,545

RBC Bank:


Atlantic Union Bank:

Certificates of Deposit 10,000,000

Total Deposits and Investments 698,124,116$

Cash with Trust Agents:

General Government Cash with SNAP 37,336,006$

Water and Sewer Debt Service Fund SNAP 19,070,463

Storm Water Debt Service Fund SNAP 5,272,294

Cash with Trustee - Treasury Strip 22,751,515

Total Cash with Trust Agents 84,430,278$

Total Cash 782,554,394$

Reconciliation of Cash by Fund Type:

General Fund 15,614,028$

Debt Service 38,231,020

Special Revenue Funds 88,214,241

Water and Sewer Fund 101,325,948

Storm Water Fund 32,804,688

Other Enterprise Funds 15,642,403

Internal Service Funds 147,118,134

Gift Funds 3,404,332

CIP Funds:

General Government / Schools 256,630,493

Storm Water 15,993,339

Water and Sewer 67,575,768

Total Cash by Fund Type 782,554,394$


SCHEDULE OF THE TREASURER'S CASH AND INVESTMENTS

April 30, 2020

*UNAUDITED*

1

SECTION E

PERSONNEL SERVICES EXPENDITURES COMPARED TO

BUDGET

BUDGET ACTUAL PROJECTIONPROJECTED VARIANCE BUDGET ACTUAL PROJECTION

PROJECTED VARIANCE

CITY DEPARTMENTS:LEGISLATIVE 652,228$ 532,514$ 659,306$ (7,078)$ -$ -$ -$ -$ EXECUTIVE 1,943,287 1,638,594 1,973,007 (29,720) - - - - LAW 3,266,271 2,482,842 3,200,648 65,623 - - - - FINANCE 13,384,468 9,904,443 12,240,737 1,143,731 - 9,593 9,593 (9,593) HUMAN RESOURCES 3,129,877 2,300,057 2,853,924 275,953 2,193 1,157 1,157 1,036 JUDICIAL 10,529,091 8,313,571 10,295,006 234,085 - - - - HEALTH * 214,228 336,611 411,622 (197,394) - - - - PUBLIC WORKS 47,924,881 35,021,177 43,429,204 4,495,677 2,256,859 2,249,793 2,756,806 (499,947) PARKS AND RECREATION 22,623,997 17,253,412 21,138,765 1,485,232 63,393 306,572 320,516 (257,123) LIBRARY 9,673,900 7,721,478 9,566,123 107,777 - 3,715 3,715 (3,715) PLANNING & COMMUNITY DEVELOPMENT 8,549,351 6,521,549 8,015,926 533,425 3,813 1,289 1,289 2,524 AGRICULTURE 487,989 395,926 489,436 (1,447) 1,099 4,113 4,113 (3,014) ECONOMIC DEVELOPMENT 1,486,666 1,045,095 1,285,905 200,761 - 58 58 (58) BOARDS AND COMMISSIONS 3,252,567 2,690,076 3,317,481 (64,914) 55,423 58,125 59,323 (3,900) NON-DEPARTMENTAL - - - - - - - - PUBLIC UTILITIES 21,181,838 14,686,654 18,044,936 3,136,902 1,373,209 1,470,330 1,788,225 (415,016) INFORMATION TECHNOLOGY 15,106,831 11,285,498 13,945,624 1,161,207 83,907 40,286 50,097 33,810 HUMAN SERVICES 58,735,638 41,990,920 52,185,650 6,549,988 755,035 2,291,636 2,628,808 (1,873,773) MUSEUMS & CULTURAL ARTS 5,157,383 3,459,221 4,300,986 856,397 72,805 38,087 38,139 34,666 BUDGET & MANAGEMENT SERVICES 915,515 695,852 866,324 49,191 - - - - CULTURAL AFFAIRS 543,069 381,948 476,381 66,688 - 114 114 (114) CONVENTION & VISITOR DEVELOPMENT 5,813,628 4,321,710 5,324,479 489,149 74,663 47,569 50,146 24,517 HOUSING & NEIGHBORHOOD PRESERVATION 4,243,979 3,386,729 4,227,681 16,298 9,087 3,158 6,037 3,050

CITY DEPARTMENT TOTAL 238,816,682$ 176,365,877$ 218,249,152$ 20,567,530$ 4,751,486$ 6,525,594$ 7,718,137$ (2,966,651)$

PUBLIC SAFETY:SHERIFF 26,767,837$ 21,432,727$ 26,778,412$ (10,575)$ 2,797,746$ 2,316,523$ 2,449,901$ 347,845$ POLICE 60,111,913 46,991,802 58,294,292 1,817,621 5,857,162 4,555,488 4,870,538 986,624 FIRE 35,554,899 28,070,401 34,823,288 731,611 4,323,741 4,820,263 5,154,512 (830,771) EMERGENCY MEDICAL SERVICES 5,232,315 4,183,902 5,408,943 (176,628) 575,655 409,449 468,255 107,400 EMERGENCY COMMUNICATIONS 6,377,565 4,023,353 5,011,888 1,365,677 711,254 1,006,866 1,208,227 (496,973)

PUBLIC SAFETY TOTAL 134,044,529$ 104,702,184$ 130,316,822$ 3,727,707$ 14,265,558$ 13,108,590$ 14,151,434$ 114,124$

GRAND TOTAL: 372,861,211$ 281,068,061$ 348,565,974$ 24,295,237$ 19,017,044$ 19,634,184$ 21,869,571$ (2,852,527)$

NOTE: This is a summary of all funds; i.e., departmental information, regardless of fund.Finance include Department of Finance, City Treasurer's Office, Comissioner of the Revenue, and Real Estate Assessor's Office*Includes multiyear grants that were budgeted in FY2019 and spent in FY2020Total Personnel expenditures as of April 30, 2020 represents 22 of the total 27 pay periods.Projection and projected variance are a straight calculation using current month's expenditures and may include annual leave payments and LWOP.

CITY OF VIRGINIA BEACHSALARY VARIANCE BY DEPARTMENT FOR PERIOD ENDING APR-20/FY2020

REGULAR SALARY OVERTIME

1


PROJECTED VARIANCE

CITY DEPARTMENTS:LEGISLATIVE -$ -$ -$ -$ -$ -$ -$ -$ EXECUTIVE - - - - 100,214 - - 100,214 LAW 61,018 47,464 58,773 2,245 - - - - FINANCE 193,405 121,519 144,207 49,198 301,551 417,476 457,039 (155,488) HUMAN RESOURCES - - - - 27,570 30,955 32,400 (4,830) JUDICIAL 286,602 192,479 236,001 50,601 275,549 111,381 124,514 151,035 HEALTH * 49,088 45,380 64,309 (15,221) - - - - PUBLIC WORKS 84,073 67,351 72,425 11,648 2,603,223 2,302,618 2,557,176 46,047 PARKS AND RECREATION 9,953,649 6,865,935 8,683,452 1,270,197 431,422 903,953 910,633 (479,211) LIBRARY 1,406,320 1,024,912 1,277,550 128,770 83,239 154,065 175,417 (92,178) PLANNING & COMMUNITY DEVELOPMENT - - - - 134,901 79,029 94,524 40,377 AGRICULTURE 31,265 26,890 32,867 (1,602) 19,000 4,197 4,197 14,803 ECONOMIC DEVELOPMENT - - - - 26,413 35,044 35,044 (8,631) BOARDS AND COMMISSIONS 27,112 18,201 20,442 6,670 274,834 253,018 253,018 21,816 NON-DEPARTMENTAL - - - - - - - - PUBLIC UTILITIES - - - - 1,299,661 867,218 1,077,079 222,582 INFORMATION TECHNOLOGY - - - - 86,941 201,637 283,238 (196,298) HUMAN SERVICES 2,937,127 1,628,526 1,903,551 1,033,576 3,116,139 5,471,932 5,635,939 (2,519,800) MUSEUMS & CULTURAL ARTS 512,968 169,231 203,189 309,779 705,301 823,168 823,168 (117,867) BUDGET & MANAGEMENT SERVICES - - - - - - - - CULTURAL AFFAIRS 80,934 30,030 37,389 43,545 101,500 59,591 59,591 41,909 CONVENTION & VISITOR DEVELOPMENT 225,598 127,851 129,877 95,721 371,710 240,654 240,654 131,056 HOUSING & NEIGHBORHOOD PRESERVATION - - - - 391,717 376,140 376,140 15,577

CITY DEPARTMENT TOTAL 15,849,159$ 10,365,768$ 12,864,031$ 2,985,128$ 10,350,885$ 12,332,076$ 13,139,771$ (2,788,887)$

PUBLIC SAFETY:SHERIFF 1,482,805$ 1,085,600$ 1,336,644$ 146,161$ -$ -$ -$ -$ POLICE 1,162,019 742,853 867,939 294,080 138,451 199,664 225,952 (87,501) FIRE 128,494 152,532 158,013 (29,519) 99,735 47,534 55,730 44,005 EMERGENCY MEDICAL SERVICES 322,543 222,218 228,106 94,437 - - - - EMERGENCY COMMUNICATIONS 36,465 28,341 35,043 1,422 43,716 14,111 30,070 13,646

PUBLIC SAFETY TOTAL 3,132,326$ 2,231,543$ 2,625,745$ 506,581$ 281,902$ 261,310$ 311,752$ (29,850)$

GRAND TOTAL: 18,981,485$ 12,597,311$ 15,489,775$ 3,491,710$ 10,632,787$ 12,593,385$ 13,451,524$ (2,818,737)$

NOTE: This is a summary of all funds; i.e., departmental information, regardless of fund.Finance include Department of Finance, City Treasurer's Office, Comissioner of the Revenue, and Real Estate Assessor's Office*Includes multiyear grants that were budgeted in FY2019 and spent in FY2020Total Personnel expenditures as of April, 2020 represents 22 of the total 27 pay periods.Projection and projected variance are a straight calculation using current month's expenditures and may include annual leave payments and LWOP.

SALARY VARIANCE BY DEPARTMENT FOR PERIOD ENDING APR-20/FY2020

PART TIME CONTRACTED & OTHER PAYMENTS


2


PROJECTED VARIANCE

CITY DEPARTMENTS:LEGISLATIVE 214,068$ 157,326$ 216,391$ (2,323)$ 866,296$ 689,840$ 875,697$ (9,401)$ EXECUTIVE 628,759 467,038 638,375 (9,616) 2,672,260 2,105,631 2,611,383 60,877 LAW 1,018,354 835,517 997,582 20,772 4,345,643 3,365,823 4,257,003 88,640 FINANCE 4,723,752 3,537,191 4,312,068 411,684 18,603,176 13,990,222 17,163,643 1,439,533 HUMAN RESOURCES 1,080,373 776,947 984,829 95,544 4,240,013 3,109,116 3,872,310 367,703 JUDICIAL 3,592,063 2,926,026 3,497,514 94,549 14,683,305 11,543,457 14,153,035 530,270 HEALTH * 110,247 145,640 199,266 (89,019) 373,563 527,630 675,197 (301,634) PUBLIC WORKS 18,265,920 13,550,258 16,809,693 1,456,227 71,134,956 53,191,197 65,625,304 5,509,652 PARKS AND RECREATION 9,803,432 7,282,003 9,053,089 750,343 42,875,893 32,611,876 40,106,454 2,769,439 LIBRARY 3,696,128 2,904,560 3,618,460 77,668 14,859,587 11,808,730 14,641,265 218,322 PLANNING & COMMUNITY DEVELOPMENT 2,953,388 2,311,196 2,768,326 185,062 11,641,453 8,913,063 10,880,066 761,387 AGRICULTURE 176,578 163,231 178,635 (2,057) 715,931 594,357 709,248 6,683 ECONOMIC DEVELOPMENT 488,980 350,134 422,967 66,013 2,002,059 1,430,331 1,743,974 258,085 BOARDS AND COMMISSIONS 1,131,304 952,775 1,152,384 (21,080) 4,741,240 3,972,194 4,802,648 (61,408) NON-DEPARTMENTAL 7,811,377 6,258,223 7,811,377 - 7,811,377 6,258,223 7,811,377 - PUBLIC UTILITIES 8,340,093 5,652,385 7,333,632 1,006,461 32,194,801 22,676,587 28,243,873 3,950,928 INFORMATION TECHNOLOGY 4,890,778 3,829,061 4,506,033 384,745 20,168,457 15,356,483 18,784,993 1,383,464 HUMAN SERVICES 21,785,004 15,889,762 19,792,497 1,992,507 87,328,943 67,272,775 82,146,446 5,182,497 MUSEUMS & CULTURAL ARTS 2,038,512 1,306,637 1,612,278 426,234 8,486,969 5,796,344 6,977,760 1,509,209 BUDGET & MANAGEMENT SERVICES 311,681 232,469 294,934 16,747 1,227,196 928,322 1,161,258 65,938 CULTURAL AFFAIRS 214,785 149,168 176,881 37,904 940,288 620,850 750,356 189,932 CONVENTION & VISITOR DEVELOPMENT 2,157,684 1,606,754 1,942,622 215,062 8,643,283 6,344,538 7,687,777 955,506 HOUSING & NEIGHBORHOOD PRESERVATION 1,525,739 1,199,498 1,518,798 6,941 6,170,522 4,965,525 6,128,657 41,865

CITY DEPARTMENT TOTAL 96,958,999$ 72,483,799$ 89,838,632$ 7,120,367$ 366,727,211$ 278,073,113$ 341,809,723$ 24,917,488$

PUBLIC SAFETY:SHERIFF 9,117,249$ 7,966,758$ 8,975,291$ 141,958$ 40,165,637$ 32,801,609$ 39,540,248$ 625,389$ POLICE 21,812,498 17,125,714 20,805,778 1,006,720 89,082,043 69,615,521 85,064,500 4,017,543 FIRE 12,211,741 10,329,878 12,251,019 (39,278) 52,318,610 43,420,608 52,442,561 (123,951) EMERGENCY MEDICAL SERVICES 1,876,351 1,532,215 1,868,635 7,716 8,006,864 6,347,784 7,973,940 32,924 EMERGENCY COMMUNICATIONS 2,462,393 1,638,331 2,161,690 300,703 9,631,393 6,711,001 8,446,919 1,184,474

PUBLIC SAFETY TOTAL 47,480,232$ 38,592,896$ 46,062,414$ 1,417,818$ 199,204,547$ 158,896,523$ 193,468,165$ 5,736,378$

GRAND TOTAL: 144,439,231$ 111,076,695$ 135,901,046$ 8,538,185$ 565,931,758$ 436,969,637$ 535,277,890$ 30,653,868$

TOTAL TOTAL TOTAL TOTALBUDGET ACTUAL PROJECTIONS VARIANCE

420,741,069$ 326,194,421$ 397,440,011$ 23,301,058$ 145,190,689 110,775,216 137,837,879 7,352,810 565,931,758$ 436,969,637$ 535,277,890$ 30,653,868$

NOTE: This is a summary of all funds; i.e., departmental information, regardless of fund.Finance include Department of Finance, City Treasurer's Office, Comissioner of the Revenue, and Real Estate Assessor's Office*Includes multiyear grants that were budgeted in FY2019 and spent in FY2020Total Personnel expenditures as of April 30, 2020 represents 22 of the total 27 pay periods.Projection and projected variance are a straight calculation using current month's expenditures and may include annual leave payments and LWOP.

OTHER CITY FUNDS

CITY OF VIRGINIA BEACHSALARY VARIANCE BY DEPARTMENT FOR PERIOD ENDING APR-20/FY2020

FRINGE BENEFITS TOTAL

2020

GENERAL FUND PORTION

3

SECTION F

SUMMARY OF ALL FUNDS


SUMMARY OF ALL FUNDS

FISCAL YEAR 2020 TOTAL REVENUES

THROUGH APRIL 30, 2020

Fund

Number Adjusted Budget

YTD Actual

Revenue (Unrealized) Realized

General Fund 002 1,183,689,291$ 689,647,993$ (494,041,298)$

School Board

GREEN RUN COLLEGIATE CHARTER SCH 104 3,913,938$ 3,913,938$ -

SCHOOL ALLOCATION FUND 106 6,853,600 5,711,333 (1,142,267)

SCHOOL EQUIPMENT REPLACEMENT SPECIAL REVENUE FUND 107 - 20,908 20,908

SCHOOL INSTRUCTIONAL TECHNOLOGY 108 - 333,994 333,994

SCHOOL VENDING OPERATIONS 109 144,000 126,893 (17,107)

SCHOOL FLEXIBLE BENEFITS FORFEITURE FUND 110 - 12,263 12,263

SCHOOL COMMUNICATIONS TOWERS/TECHNOLOGY SPECIAL REVENUE FUND 112 516,000 669,453 153,453

SCHOOL CAFETERIA FUND 114 33,063,472 21,138,537 (11,924,935)

SCHOOL OPERATING FUND 115 838,489,705 690,057,152 (148,432,553)

SCHOOL GRANTS FUND 116 65,962,175 22,044,080 (43,918,095)

SCHOOL TEXTBOOK FUND 117 4,052,385 3,421,717 (630,668)

SCHOOL ATHLETIC SPECIAL REVENUE FUND 119 5,227,274 5,237,312 10,038

958,222,549$ 752,687,580$ (205,534,969)$

Special Revenue Funds

SCHOOL RESERVE 098 5,800,000$ 3,866,667$ (1,933,333)$

LAW LIBRARY 130 257,000 197,370 (59,630)

COMMONWEALTH ATTORNEY FED/STATE SEIZED ASSETS 140 - 92,766 92,766

SHERIFF FED/STATE SEIZED ASSETS 141 - 135 135

FORFEITED ASSET SHARING PROGRAM 142 - 437,086 437,086

WORKFORCE REVOLVING PROGRAM 145 - 80 80

STATE RENTAL ASSISTANCE PRGM 146 967,098 1,184,443 217,345

FEDERAL SECTION 8 PROGRAM 147 21,875,929 17,949,222 (3,926,707)

SHERIFF'S DEPARTMENT 149 50,685,114 38,751,223 (11,933,891)

PARKS AND RECREATION 151 44,204,211 27,730,907 (16,473,304)

TOURISM INVESTMENT PROGRAM 152 40,453,047 33,862,867 (6,590,180)

SANDBRIDGE SPECIAL SERVICE DISTRICT 157 4,972,991 4,406,115 (566,876)

AGRICULTURE RESERVE PROGRAM 161 5,463,147 3,059,538 (2,403,609)

TOURISM ADVERTISING PROGRAM 163 12,415,688 10,231,348 (2,184,340)

PROFFER IMPACT SPECIAL REVENUE FUND 164 - 3,000 3,000

SANDBRIDGE TAX INCREMENT FINANCING 166 10,466,192 5,417,710 (5,048,482)

CENTRAL BUSINESS SOUTH TAX INCREMENT FINANCING 169 8,535,042 4,436,903 (4,098,139)

OPEN SPACE 172 5,144,589 4,568,071 (576,518)

TOWN CENTER SPECIAL SERVICE DISTRICT 174 2,754,941 1,769,020 (985,921)

COMMUNITY DEVELOPMENT - FY 2020* 180 1,944,545 1,965,393 20,848

COMM DEV LOAN AND GRANT - FY 2020* 181 824,201 369,351 (454,850)

FEDERAL HOUSING ASSIST - FY 2020* 182 1,108,412 83,361 (1,025,051)

GRANTS CONSOLIDATED - FY 2020* 183 13,150,661 5,940,067 (7,210,594)

WETLAND MITIGATION FUND 190 - 32,815 32,815

OLD DONATION CREEK AREA DREDGING 310 70,545 35,484 (35,061)

BAYVILLE CREEK DREDGING SSD 311 74,522 36,474 (38,048)

SHADOWLAWN SSD FUND 312 29,314 14,842 (14,472)

CHESOPEIAN COLONY DREDGING SSD 313 215,632 110,722 (104,910)

HARBOUR POINT AREA DREDGING SSD 314 27,360 13,815 (13,545)

GILLS COVE AREA DREDGING SSD 315 13,986 6,895 (7,091)

HURDS COVE DREDGING SSD 316 218,111 108,359 (109,752)

SCHILLING POINT DREDGING SSD 317 - 17,677 17,677

231,672,278$ 166,699,725$ (64,972,553)$

Enterprise Funds

WATER AND SEWER 241 135,220,995$ 109,012,434$ (26,208,561)$

PARKING ENTERPRISE 253 5,638,764 3,603,532 (2,035,232)

WASTE MANAGEMENT 254 38,199,122 30,686,973 (7,512,149)

STORM WATER 255 45,892,034 36,538,651 (9,353,383)

224,950,915$ 179,841,590$ (45,109,325)$

Debt Service Fund 302 612,339$ 62,250,670$ 61,638,331$

Capital Projects Funds (includes Operating and CIP Budgets)

General Government Capital Project - FY 2020* 540 261,599,355$ 114,511,868$ (147,087,487)$

Water and Sewer Capital Projects - FY 2020* 541 35,202,814 18,176,923 (17,025,891)

Storm Water Capital Projects - FY 2020* 555 57,137,868 30,347,869 (26,789,999)

Trust and Gift Funds 840,940$ 301,513$ (539,427)$

* Reflects current year activities only.

Description

1

CITY OF VIRGINIA BEACHSUMMARY OF ALL FUNDS

FISCAL YEAR 2020 TOTAL APPROPRIATIONSTHROUGH APRIL 30, 2020

YTD Actual Fund

Number Adjusted Budget Expenditures/Encumbrances

Unobligated (Obligated)

General Fund 002 1,250,750,697$ 1,023,113,429$ 227,637,268$

School BoardGREEN RUN COLLEGIATE CHARTER SCHOOL 104 3,922,723$ 2,890,775$ 1,031,948$ SCHOOL ALLOCATION FUND 106 6,898,499 4,538,126 2,360,373 SCHOOL EQUIPMENT REPLACEMENT SPECIAL REVENUE FUND 107 80,000 - 80,000 SCHOOL INSTRUCTIONAL TECHNOLOGY 108 200,000 - 200,000 SCHOOL VENDING OPERATIONS 109 150,000 149,800 200 SCHOOL COMMUNICATIONS TOWERS/TECHNOLOGY SPECIAL REVENUE FUND 112 801,170 386,944 414,226 SCHOOL CAFETERIA FUND 114 35,659,895 24,607,478 11,052,417 SCHOOL OPERATING FUND 115 848,743,363 678,264,758 170,478,605 SCHOOL GRANTS FUND 116 65,962,175 34,707,138 31,255,037 SCHOOL TEXTBOOK FUND 117 4,777,278 3,297,184 1,480,094 SCHOOL ATHLETIC SPECIAL REVENUE FUND 119 5,351,064 4,014,124 1,336,940

972,546,168$ 752,856,327$ 219,689,841$

Special Revenue FundsSCHOOL RESERVE 098 12,350,000$ 5,458,333$ 6,891,667$ LAW LIBRARY 130 257,000 160,258 96,742 COMMONWEALTH ATTORNEY FED/STATE SEIZED ASSETS 140 522,500 432,784 89,716 FORFEITED ASSET SHARING PROGRAM 142 1,625,933 920,364 705,569 STATE RENTAL ASSISTANCE PROGRAM 146 967,098 442,599 524,499 FEDERAL SECTION 8 PROGRAM 147 21,911,637 17,920,667 3,990,970 SHERIFF'S DEPARTMENT 149 51,288,362 43,784,576 7,503,786 PARKS AND RECREATION 151 45,533,181 35,432,824 10,100,357 TOURISM INVESTMENT PROGRAM 152 49,466,502 38,501,526 10,964,976 SANDBRIDGE SPECIAL SERVICE DISTRICT 157 5,657,536 5,441,249 216,287 AGRICULTURE RESERVE PROGRAM 161 5,845,676 2,955,922 2,889,754 TOURISM ADVERTISING PROGRAM 163 12,970,775 8,902,015 4,068,760 SANDBRIDGE TAX INCREMENT FINANCING** 166 10,466,192 1,697,999 8,768,193 CENTRAL BUSINESS SOUTH TAX INCREMENT FINANCING 169 8,535,042 8,311,919 223,123 OPEN SPACE 172 5,644,589 5,313,273 331,316 TOWN CENTER SPECIAL SERVICE DISTRICT 174 2,921,522 2,737,269 184,253 COMMUNITY DEVELOPMENT - FY 2020* 180 1,944,545 1,811,398 133,147 COMM DEV LOAN AND GRANT - FY 2020* 181 824,201 437,992 386,209 FEDERAL HOUSING ASSIST - FY 2020* 182 1,108,412 1,177,527 (69,115) GRANTS CONSOLIDATED - FY 2020* 183 13,150,661 10,885,382 2,265,279 OLD DONATION CREEK AREA DREDGING SSD 310 70,545 24,091 46,454 BAYVILLE CREEK AREA DREDGING SSD 311 74,522 62,102 12,420 SHADOWLAWN AREA DREDGING SSD 312 30,887 25,739 5,148 CHESOPEIAN COLONY AREA DREDGING SSD 313 215,632 - 215,632 HARBOUR POINT AREA DREDGING SSD 314 27,360 22,800 4,560 GILLS COVE AREA DREDGING SSD 315 13,986 - 13,986 HURDS COVE DREDGING SSD 316 218,111 - 218,111

253,642,407$ 192,860,608$ 60,781,798$

Enterprise FundsWATER AND SEWER 241 149,945,123$ 112,117,224$ 37,827,899$ PARKING ENTERPRISE 253 6,274,031 5,503,629 770,402 WASTE MANAGEMENT 254 39,077,875 29,765,422 9,312,453 STORM WATER 255 56,951,057 49,073,333 7,877,724

252,248,086$ 196,459,608$ 55,788,478$

Debt Service Fund 302 612,339$ - 612,339$

Capital Projects Funds (includes Operating and CIP Budgets)General Government Capital Project - FY 2020* 540 261,599,355$ 261,599,355$ - Water and Sewer Capital Projects - FY 2020* 541 35,202,814 35,202,814 - Storm Water Capital Projects - FY 2020* 555 57,137,868 57,137,868 -

Trust and Gift Funds 1,181,500$ 371,517$ 809,983$

* Reflects current year activities only.

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FY2020 FINANCIAL STATEMENTS€¦ · o General Sales Tax: The general sales tax rate for Virginia is...

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Transcript of FY2020 FINANCIAL STATEMENTS€¦ · o General Sales Tax: The general sales tax rate for Virginia is...