FY2024-2025 Proposed County Financial Budget

FY2024-2025 Proposed County Financial Budget

Document Date: Invalid date Document: FY2024-2025 Proposed County Financial Budget.pdf

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FY 2024/2025 BUDGET REVENUE County of Russell Governmental Funds Budgeted Revenue FYE 6/30/2025

Fund, Major and Minor Revenue Source

Actual
Revenue

FYE 6/30/21

Actual
Revenue

FYE 6/30/22

Actual
Revenue

FYE 6/30/23

Budgeted Revenue

FYE 6/30/24

Proposed Revenue

FYE 6/30/25 General Fund: Revenue from Local Sources:

General Property Taxes: 11010 Real Property Tax 8,135,182 7,811,611 8,150,000 8,106,560 8,106,560 0.0% 11015 Mineral Tax 865,309 627,606 812,000 850,000 850,000 0.0% 11020 Personal PSC Tax 2,046,292 1,911,437 2,095,000 1,850,000 1,745,000 -5.7% 11030 Personal Property Tax 3,963,764 4,115,574 4,050,656 4,352,560 4,730,000 8.7% 11030 Mobile Home Tax 91,016 80,614 102,500 86,000 86,000 0.0% 11040 Machinery and Tools Tax 1,010,018 1,036,563 941,301 1,026,348 1,050,000 2.3% 11050 Merchants Capital 56,469 46,120 55,000 55,000 55,000 0.0% 11060-0001 Penalties 148,884 130,870 140,000 140,000 140,000 0.0% 11060-0002 Interest 344,862 309,286 274,000 274,000 274,000 0.0%

Total General Property Taxes 16,661,796 16,069,681 16,620,457 16,740,468 17,036,560 1.8%

Other Local Taxes: 12000-0001 Local Sales and Use Tax 2,277,215 2,422,492 2,328,745 2,595,590 2,765,365 6.5% 12000-0010 Coal & Gas Severance Tax 252,520 464,220 325,000 375,000 350,000 -6.7% 12011-0001 Food & Meal Tax - 168,202 153,100 160,000 160,000 0.0% 12020-0010 Consumers’ Utility Tax 530,844 530,253 530,000 530,000 530,000 0.0% 12020-0015 E911 Tax 98,314 118,118 52,000 52,000 63,000 21.2% 12020-0016 911 Grants - - - - - 0.0% 12020-0020 Consumption Taxes 74,530 72,914 67,500 72,000 83,000 15.3% 12060-0001 Bank Stock Tax 29,320 31,353 31,000 31,000 31,000 0.0% 12070-0001 Recordation’s and Wills 21,770 32,876 26,500 35,000 33,500 -4.3% 12070-0003 Grantee Tax 110,865 111,032 110,000 110,000 110,000 0.0% 12080-0001 Cigaretee Decals 18,824 116,526 122,000 92,000 92,000 0.0% 12130-5804 Treasurer Misc. Income 2,645 - - - 15,000 100.0%

Total Other Local Taxes 3,416,847 4,067,986 3,745,845 4,052,590 4,232,865 4.4%

Permits, Privilege Fees, & Regulatory Licenses: 13030-0004 Land Use Permits 931 1,236 - - - 0.0% 13030-0005 Transfer Fees 943 1,042 1,200 1,200 1,200 0.0% 13030-0007 Erosion and Sediment Plans 350 450 750 750 750 0.0% 13030-0008 Building Permits 21,975 23,314 30,000 30,000 30,000 0.0% 13030-0009 Building Permit HVAC 5,400 5,759 7,500 7,500 7,500 0.0% 13030-0010 Electrical Permits 10,565 9,358 15,000 15,000 15,000 0.0% 13030-0013 Building & Electrical 2% State Fee 799 822 800 800 800 0.0% 13030-0014 Building Permit Plumbing 1,988 1,346 2,000 2,000 2,000 0.0% 13030-0036 Animal Licenses 972 966 1,000 1,000 1,000 0.0%

Total Permits, Privileges Fees, & Reg. Licenses 43,923 44,293 58,250 58,250 58,250 0.0%

Fines and Forfeitures: 14000 Court Fines & Forfeitures 8,187 12,453 11,250 11,250 11,250 0.0%

Revenue from Use of Funds & Property: 15010 Revenue from Use of Money 34,673 38,750 30,801 350,000 350,000 0.0% 15020 Revenue from Use of Property 88,714 45,395 75,000 75,000 75,000 0.0%

Total Revenue Use of Funds & Property 123,387 84,145 105,801 425,000 425,000 0.0%

Charges for Services: 16010-0001 Jail and Inmate Fees - - - - - 0.0% 16010-0003 Charges for Law Enforcement 2,168 2,162 2,200 2,200 2,200 0.0% 16010-0008 Jail Admission Fee 4,417 4,011 5,000 5,000 5,000 0.0% 16010-0011 Courthouse Security Fees 26,584 27,860 27,000 27,000 27,000 0.0% 16010-0012 Blood Test/DNA Test 973 801 - - - 0.0% 16010-0014 Other Service Charges - 800 - - - 0.0% 16010-0015 Courthouse Construction 9,469 10,707 10,000 10,000 10,000 0.0% 16020-0001 Commonwealth’s Attorney Fees 6,566 3,939 6,500 6,500 6,500 0.0% 16020-0002 Community Work Program 3,124 3,460 3,500 3,500 3,500 0.0% 16030-0003 Courthouse Maintenance Fees 6,699 6,976 6,500 6,500 6,500 0.0% 16080-0006 Disposal Fees 355,276 181,339 195,000 195,000 195,000 0.0%

Total Charges for Services 415,276 242,055 255,700 255,700 255,700 0.0%

Revenues - Page 1 of 61 4/16/2024

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Russell County Underline

FY 2024/2025 BUDGET REVENUE

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FY 2024/2025 BUDGET REVENUE County of Russell Governmental Funds Budgeted Revenue
FYE 6/30/2025

Fund, Major and Minor Revenue Source

Actual
Revenue

FYE 6/30/21

Actual
Revenue

FYE 6/30/22

Actual
Revenue

FYE 6/30/23

Budgeted Revenue

FYE 6/30/24

Proposed Revenue

FYE 6/30/25 Miscellaneous Revenue:
16150-0001 Library Fee & Fines 4,370 16150-0005 Library Other Revenus 1,535 16150-0006 Library Donations 1,765 16150-0011 Town Support - Library 18990-0001 Animal Shelter - Miscellaneous 12,290 18990-0006 Sale of Surplus Property 137,380 18990-0007 Sales of Real Estate 42,241 18890-0013 Race Program Donations 100 18890-0014 Freedom of Information Act Chg - 18890-0017 Sale of Vehicles - 18990-0022 Revenue - Miscellaneous 151 18990-0024 Sale of Maps & Ordinances 48 18990-0025 Health & Fitness 7,439 18990-0026 Tax Collection Fees 22,208 18990-0027 Returned Check Fees - 18990-0033 Conference Center 7,180 18990-0038 Sheriffs Domestic 18990-0042 Animal Shelter Donations 6,791 18990-0044 Sheriff Calendar Fund - 18990-0046 Regional IDA - 18990-0051 Sheriff’s Department 18990-0052 School Resources Officers - 18990-0054 Sheriff - CITAC 117,651 18990-0057 Pauper Funeral - 18990-0059 Timber Sales - 4,383 2,200 2,200 2,200 0.0% 3,015 1,500 1,500 1,500 0.0% 3,918 3,500 3,500 3,500 0.0% (Lebanon & Honaker) 9,000 6,500 9,000 9,000 9,000 0.0% 2,020 - - - 0.0% - - - - 0.0% 7,362 - - - 0.0% - - - - 0.0% - - - - 0.0% 408,650 - - - 0.0% - - - - 0.0% 55 50 50 50 0.0% - - - - 0.0% 26,754 20,000 20,000 20,000 0.0% 50 - - - 0.0% 16,945 15,000 20,000 20,000 0.0% Violence Donation (294) (189) - - - 0.0% 17,558 - - - 0.0% (857) - - - 0.0% - - - - 0.0% Misc. Revenue 5,861 94,247 5,000 5,000 5,000 0.0% 197,809 200,000 200,000 200,000 0.0% 167,023 170,000 170,000 170,000 0.0% - - - - 0.0% - - - - 0.0%

18990-0060 Non Judicial Sale of Real Estate 757 10,167 - - - 0.0% 18990-0061 RACE Program Repayment 6,761 8,911 - - - 0.0% 18990-0062 Russell Co Recovery Program - - - - - 0.0% 18990-0063 Sheriff - Project Lifesaver - - - - - 0.0% 18990-0064 Sheriff - Special Projects 37,752 7,849 - - - 0.0% 18890-0065 RACE Program Scholarship - - - - - 0.0% 18890-0066 Animal Shelter Grant 1,000 - - - - 0.0% 18990-0200 Tourism Revenue 14,321 10,300 - - - 0.0% 18990-0201 Tourism Scholarship Donations 500 300 - - - 0.0% 18990-0202 Tourism Picture Tribute Wall 600 350 - - - 0.0% 18990-0203 CIFA Director Funding - 80,000 - - - 0.0%

Total Miscellaneous Revenue 437,407 1,073,120 426,250 431,250 431,250 0.0%

Recovered Costs:
19000-0003 Recovered Cost - DSS - 148,661 279,918 305,765 280,150 -8.4% 19000-0004 Recovered Cost - Industrial Development 67,699 36,292 51,500 65,000 65,000 0.0% 19000-0007 Recovered Costs (Miscellaneous) 8,074 4,712 8,000 8,000 8,000 0.0% 19000-0008 Recovered Cost - Health Department - - - - - 0.0% 19000-0009 Recovered Cost - SWVA Regional Jail 527,967 396,893 275,000 580,163 - -100.0% 19000-0012 Recovered Cost - PSA Fuel 49,332 76,424 65,000 65,000 65,000 0.0% 19000-0013 Recovered Cost - Insurance - 18,688 - - - 0.0% 19000-0020 Recovered Cost - In-State Transport - 1,922 - 6,771 6,771 0.0% 19000-0025 Recovered Cost - Landfill - - - - - 0.0%

Total Recovered Costs 653,072 683,592 679,418 1,030,699 424,921 -58.8%

Total Local Revenue 21,759,895 22,277,325 21,902,971 23,005,207 22,875,796 -0.6%

Revenues - Page 2 of 61 4/16/2024

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Russell County Rectangle

FY 2024/2025 BUDGET REVENUE

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FY 2024/2025 BUDGET REVENUE County of Russell Governmental Funds Budgeted Revenue FYE 6/30/2025

Fund, Major and Minor Revenue Source

Actual
Revenue

FYE 6/30/21

Actual
Revenue

FYE 6/30/22

Actual
Revenue

FYE 6/30/23

Budgeted Revenue

FYE 6/30/24

Proposed Revenue

FYE 6/30/25 Revenue from the Commonwealth:

Noncategorical Aid: 22010-0004 105,613 - - - - 0.0% 22010-0005 Mobile Home Titling Tax 80,483 67,964 80,000 80,000 80,000 0.0% 22010-0006 State Recordation Tax 9,024 - 15,000 15,000 15,000 0.0% 22010-0007 DMV Stops 29,343 17,728 17,500 17,500 17,500 0.0% 22010-0008 Rolling Stock Tax 133,161 131,363 134,500 134,500 134,500 0.0% 22010-0010 Motor Vehicle Rental Tax 2,669 2,136 1,750 1,750 1,750 0.0% 22010-0011 ATV Sales Tax 15,778 19,742 - - - 0.0% 22010-0012 Commonwealth - Misc. Revenue - - - - - 0.0% 22010-0013 Communications Tax 652,106 615,703 655,000 655,000 655,000 0.0% 22010-0016 Personal Property Tax Relief Act Funds 1,437,003 1,437,003 1,437,003 1,437,003 1,437,003 0.0% 22010-0018 Passport Fees 1,909 3,465 2,900 2,900 2,900 0.0% 22010-0019 TAC Payments for Collections (473) - - - - 0.0% 22010-0020 Comm. of Revenue Misc. Revenue 255 175 - - - 0.0% 22010-0021 Games of Skill Distribution Tax 2,038 427 2,000 2,000 2,000 0.0% 22010-0030 Dist. Regional Improvement Commission (Casino) - - - 680,000 1,100,000 61.8%

Total Noncategorical Aid 2,468,909 2,295,706 2,343,653 3,025,653 3,445,653 13.9%

Categorical Aid: Shared Expenses 23010-0001 Commonwealth’s Attorney 388,668 408,998 427,347 450,384 499,603 10.9% 23020-0001 Sheriff 1,546,845 1,683,213 1,703,228 1,820,355 1,950,129 7.1% 23030-0001 Commissioner of the Revenue 128,431 167,931 177,934 190,636 200,737 5.3% 23040-0001 Treasurer 117,630 135,385 144,145 152,498 159,885 4.8% 23060-0001 Registrar/Electoral Board 41,536 71,532 75,000 87,658 96,250 9.8% 23070-0005 Clerk of the Circuit Court 355,760 414,926 462,456 489,807 525,628 7.3%

Total Shared Expenses 2,578,870 2,881,985 2,990,110 3,191,338 3,432,232 7.5%

Other Categorial Aid: 23010-0004 Victim Witness Grant - 114,623 115,000 65,100 65,100 0.0% 23010-0006 Commonwealth Attorney State Forfeited Asset - 435 - - - 0.0% 23010-0010 Commonwealth Attorney Fed Forfeiture Fund - 32 - - - 0.0% 24010-0001 Health Department 31,176 48,818 - - - 0.0% 24040-0002 EMS Grants 2,724 7,500 7,500 7,500 7,500 0.0% 24040-0003 EMS/Two For Life Grant 30,605 37,400 35,000 35,000 35,000 0.0% 24040-0004 School Resource Officer State Grant 38,638 - 50,000 50,000 50,000 0.0% 24040-0005 Edward Byrne Grant (Sheriff) - 2,310 2,500 2,500 2,500 0.0% 24040-0006 Domestic Violence Against Women Grant 23,840 11,852 25,600 25,600 25,600 0.0% 24040-0007 Litter Control Grants 11,637 16,225 12,800 12,800 12,800 0.0% 24040-0008 Homeland Security - - 4,800 4,800 4,800 0.0% 24040-0009 Library State Aid 86,116 90,859 113,367 113,367 113,367 0.0% 24040-0011 Sheriff DMV Transfer Grant - - 2,000 2,000 2,000 0.0% 24040-0013 Fire Program Funds 90,786 96,419 96,000 96,000 96,000 0.0% 24040-0014 Community Work Program Grant 48,375 60,743 61,000 61,000 61,000 0.0% 24040-0015 Sheriff Naloxone Grant - - - - - 0.0% 24040-0018 Dante Depot Revitalization Project - - - - - 0.0% 24040-0019 Law Enforcement Equipment Grant 84,949 2,492 - - - 0.0% 24040-0023 Dept. of Housing Community Development 276,348 57,995 - - - 0.0% 24040-0024 DOH Cleveland Sewer Treatment Plant 31,500 - - - - 0.0% 24040-0026 VCEDA Grant - Laural Bed Lake Study - - - 25,000 - -100.0% 24040-0027 Emergency Mgmt EOC Equipment Grant - 49,545 - - - 0.0% 24040-0028 Three Rivers Destination Center - 50,000 - - - 0.0% 24040-0029 Arty Lee Campground - 200,513 - - - 0.0% 41010-0001 Insurance Recoveries 20,428 57,593 18,250 - - 0.0% 41010-0015 GIS 3,150 100 2,900 2,900 2,900 0.0% 41010-0020 Miscellaneous Revenue 77,654 86,614 55,773 55,773 55,773 0.0% 41010-0050 Transfer to GF from School 535,144 149,572 - - - 0.0% 41010-0061 Transfer to GF from CARES 383,167 - - - - 0.0% 41020-0001 Courthouse Restoration Fund - 3,852,215 - - - 0.0% 33000-0002 Coronavirus Emerg Supplement Grant - 95,265 - - - 0.0%

Total Other Categorical Aid 1,776,237 5,089,120 602,490 559,340 534,340 -4.5%

Total Categorical Aid 4,355,107 7,971,105 3,592,600 3,750,678 3,966,572 5.8%

Total Revenue Commonwealth 6,824,016 10,266,811 5,936,253 6,776,331 7,412,225 9.4%

Total General Fund 28,583,926 32,558,768 27,871,456 29,781,538 30,288,021 1.7%

Surplus (Deficit) in General Fund 944,704 718,250 0 (0) (646,573)

Commissioner of Revenue - DMV Select

Revenues - Page 3 of 61 4/16/2024

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Russell County Rectangle

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FY 2024/2025 BUDGET REVENUE

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FY 2024/2025 BUDGET REVENUE County of Russell Governmental Funds Budgeted Revenue
FYE 6/30/2025

Fund, Major and Minor Revenue Source

Actual
Revenue

FYE 6/30/21

Actual
Revenue

FYE 6/30/22

Actual
Revenue

FYE 6/30/23

Budgeted Revenue

FYE 6/30/24

Proposed Revenue

FYE 6/30/25
Special Revenue Funds:
Coal Road Fund:
Revenue from local sources:

Coal Road Taxes 188,040 464,219 325,000 350,000 350,000 0.0% Revenue from Use of Money - 4,599 - - -

Total Coal Road Fund 188,040 468,818 325,000 350,000 350,000 0.0%

Dante Sewer Fund 49,572 49,572 49,572 49,572 49,572 0.0%

Revenue from the Commonwealth - Public Assistance 5,184,387 5,857,639 5,494,856 5,494,856 5,494,856 0.0%

Revenue from the Commonwealth - Comprehensive Services 1,384,851 1,284,641 1,400,000 1,400,000 1,400,000 0.0%

SWVA ASAP Fund (Grant) 192,635 203,032 203,032 203,032 203,032 0.0%

Total General and Special Funds 35,583,411 40,422,470 35,343,916 37,278,998 37,785,481 1.4%

Enterprise Fund (Canneries)
Revenue From Sales 6,107 6,607 25,000 25,000 25,000 0.0%

Total Primary Government 35,589,518 40,429,077 35,368,916 37,303,998 37,810,481 1.4%

Revenues - Page 4 of 61 4/16/2024

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FY 2024/2025 BUDGET REVENUE

Act desl Atal anted pone Fora tin Rev i, (Sy Mh @ee mS ‘Special Revenue Funds:

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

General Fund:

Board of Supervisors (11010) Personnel Services

1001 Compensation of Members 53,575 52,000 54,700 54,700 54,700 0.0% 2001 FICA 3,031 2,886 3,400 3,400 3,400 0.0% 2005 Health care 24,141 29,877 30,000 30,000 34,000 13.3% 2011 Workmen’s compensation - - - - - 0.0%

Subtotal 80,747 84,763 88,100 88,100 92,100 4.5%

Contractual Services
3002 Professional services - Legal 79,695 79,478 65,000 75,000 75,000 0.0% 3007 Advertising 3,769 6,434 2,500 2,500 2,500 0.0%

Subtotal 83,464 85,912 67,500 77,500 77,500 0.0%

Other Charges
5203 Telecommunications - - - - - 0.0% 5413 Other Projects 38,802 7,373 5,000 5,000 5,000 0.0% 5501 Travel (mileage) 2,473 1,252 7,000 7,000 7,000 0.0% 5504 Travel (conferences and education) 4,064 10,048 15,000 15,000 15,000 0.0% 5801 Dues & association memberships 8,551 9,563 5,500 5,500 5,500 0.0% 9910 Board Contingency - 33,630 - 35,000 - -100.0%

Subtotal 53,890 61,866 32,500 67,500 32,500 -51.9%

Total Board of Supervisors 218,101 232,541 188,100 233,100 202,100 -13.3%

Expenditure Detail by Activity - Page 5 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

General Fund:

Board o Superasors (11010)

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FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

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ExponaturoDetal by Atty -Page 5 of 61

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

County Administrator (12010)

Personnel Services
1001 Salaries & wages 183,000 205,019 215,270 230,339 237,249 3.0% 1003 Part-time 22,998 44,216 46,427 49,677 51,167 3.0% 2001 FICA 12,208 18,539 20,020 21,421 22,070 3.0% 2002 VRS 18,644 26,820 32,420 34,689 35,730 3.0% 2005 Health care 11,297 17,938 18,000 18,000 18,000 0.0% 2006 Group life insurance 766 1,101 970 970 970 0.0% 2007 Health insurance credit 368 530 450 450 450 0.0% 2008 Dental Insurance 706 938 703 703 703 0.0% 2010 Vision Insurance 65 77 75 75 75 0.0%

Subtotal 250,052 315,178 334,334 356,324 366,414 2.8%

Contractual Services:
3002 Professional services - - - - - 0.0% 3005 Maintenance service contracts 7,607 6,767 8,700 8,700 8,700 0.0% 3007 Advertising - 34 - - - 0.0%

Subtotal 7,607 6,801 8,700 8,700 8,700 0.0%

Other Charges:
5201 Postal services 933 573 1,200 1,200 1,200 0.0% 5203 Telecommunications - Local/Long Distance 17,154 10,794 17,000 17,000 17,000 0.0% 5401 Office supplies 10,811 10,485 10,811 10,811 10,811 0.0% 5408 Vehicle repairs and fuel - 2,430 - 6,000 6,000 0.0% 5411 Books & subscriptions - 524 150 150 150 0.0% 5413 Other utilities and supplies 1,353 1,641 1,300 1,300 1,300 0.0% 5414 County Web-Page Development 8,806 9,242 7,500 12,000 12,000 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conferences and education) - - - - - 0.0% 5801 Dues & Association Memberships 179 180 - - - 0.0%

Subtotal 39,236 35,869 37,961 48,461 48,461 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0%

Total County Administrator 296,895 357,848 380,995 413,485 423,575 2.4%

Expenditure Detail by Activity - Page 6 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

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FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras 185,000, 205010 215270 22306 26 46427 e208 ‘ass5 20020 thee zee0 faa vast wrs08 18.000, 766 01 70 706 38 13 ams BIEXIZN ECE] rar ier e700 Tear SB aa 7000 ‘000 4300

ExponaturoDetal by Atay -Page 6 of 61

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Independent Auditor (12080)
Contractual Services:

3002 Professional services - Accounting Services 38,715 17,600 17,600 17,600 22,000 25.0% 3002 Professional services - Annual Audit 56,200 52,650 52,650 52,650 68,000 29.2%

Total Independent Auditor 94,915 70,250 70,250 70,250 90,000 28.1%

Expenditure Detail by Activity - Page 7 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Indpendent Autor (12080)

“3002” Professional servos - Accounting Services

“Tota Independent Autor

FY 2024/2025 BUDGETED EXPENDITURES

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ExpanaturoDetal by Atay -Page 7 f61

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Commissioner of the Revenue (12090)

Personnel Services:
1001 Salaries & wages 207,039 285,748 300,035 321,038 330,669 3.0% 1003 Part-time wages 19,178 3,138 - - - 0.0% 2001 FICA 16,351 20,346 22,953 24,559 25,296 3.0% 2002 VRS 18,555 23,613 25,000 26,750 27,550 3.0% 2005 Health care 19,991 39,973 19,991 19,991 24,000 20.1% 2006 Group life insurance 1,080 1,543 1,080 1,080 1,080 0.0% 2007 Health insurance credit 9 78 - - - 0.0% 2008 Dental Insurance 1,483 3,078 1,483 1,483 1,483 0.0% 2010 Vision Insurance 143 256 143 143 143 0.0% 2011 Workmen’s compensation - - - - - 0.0% 2210 VRS Hybrid Plan 7,630 13,990 7,630 7,630 7,630 0.0% 2500 Virginia Disability Program 481 881 481 481 481 0.0%

Subtotal 291,940 392,644 378,796 403,155 418,332 3.8%

Other Charges:
5401 Office expenses - supplement 24,634 22,900 25,000 25,000 25,000 0.0%

Subtotal 24,634 22,900 25,000 25,000 25,000 0.0%

Total Commissioner of the Revenue 316,574 415,544 403,796 428,155 443,332 3.5%

Expenditure Detail by Activity - Page 8 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Commissioner ofthe Revenue (12090)

Personne! Saves: 003 Parco wanes

fone VRS

2005 Geo fe nsurance 2008 Dental ieurnce.

2011 Woskmers compensation 2210 VRS yes Pl

2500 Vegina Dsabity Program me Chara

“HOT Ofie expenses supreme

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

207039 205748 10878 3138 toast ze toss Bers 19981 sesrs ‘080 158 1403 30%8 7630 asco en en isa izes 2ueu zzs00 Bie zs00 16st a1sses

ExponaturoDetal by Actvty -Page 8 of 61

sveo08 Ban aM

FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Real Estate Assessment (12100)

Personnel Services
1001 Salary & wages 81,387 84,519 88,745 94,957 97,806 3.0% 2001 FICA 6,079 6,316 6,789 7,264 7,482 3.0% 2002 VRS 10,123 10,728 13,365 14,301 14,730 3.0% 2005 Health care - - - - 5,125 100.0% 2006 Group life insurance 418 440 350 350 350 0.0% 2007 Health insurance credit 199 212 175 175 175 0.0% 2008 Dental Insurance 629 658 507 507 507 0.0% 2010 Vision Insurance 72 72 66 66 66 0.0%

Subtotal 98,907 102,945 109,997 117,620 126,241 7.3%

Contractual Services
3002 Professional services - Assessor’s Contract 1,650 2,150 5,000 150,000 150,000 0.0% 3005 Maintenance services contracts 2,740 579 2,500 2,500 2,500 0.0% 3006 Printing & binding 800 - 2,500 2,500 2,500 0.0%

Subtotal 5,190 2,729 10,000 155,000 155,000 0.0%

Other Charges
5201 Postal services 308 106 400 400 400 0.0% 5203 Telecommunications 1,325 1,566 1,200 1,200 1,200 0.0% 5401 Office supplies 441 48 1,200 1,200 1,200 0.0% 5408 Vehicle repair & maintenance - - 100 100 100 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conferences & education) - - - - - 0.0% 5801 Dues - - 45 45 45 0.0%

Subtotal 2,074 1,720 2,945 2,945 2,945 0.0%

Capital Outlay
7002 Furniture & fixtures - - - - - 0.0%

Total Real Estate Assessment 106,171 107,394 122,942 275,565 284,186 3.1%

Expenditure Detail by Activity - Page 9 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

RealEstate Assessment (12100)

ace 2a

=f.

= Si,

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Pnra& Brana omer Chaos “201 Poot senvieas S401 OMe suppies ‘501 Travel imisone) S501 Trav! conerences &etueaton) S301 Does 7002 Fut & tities

“otal RealEstate Assossmont

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed

‘Expenditures Expentures. _Expenures—_Expencitures Expires eset sais aarss 60m 316 e788 sos 10728 15365 ‘so 2 ric 12 a ca waar Tams Ed 680 2380 000 00 : emo 5330 2 7.000

1300

ExponaturoDetal by Atty -Page 9of 61

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Treasurer’s Office (12130)

Personnel Services
1001 Salaries & wages 249,558 265,036 278,288 297,768 306,701 3.0% 1003 Part-time wages - - - 16,071 16,071 0.0% 2001 FICA 16,836 17,918 21,289 22,779 23,473 3.0% 2002 VRS 24,959 26,845 41,910 44,844 46,189 3.0% 2005 Health care 48,718 61,498 62,000 62,000 62,000 0.0% 2006 Group life insurance 1,343 1,431 1,292 1,292 1,292 0.0% 2007 Health insurance credit - - - - - 0.0% 2008 Dental Insurance 2,440 2,536 - - 2,800 0.0% 2010 Vision Insurance 277 277 - - - 0.0% 2011 Workmen’s compensation - - - - - 0.0% 2210 VRS Hybrid Plan 7,579 8,033 8,200 8,775 9,300 6.0% 2500 Virginia Disability Program 477 507 - - - 0.0%

Subtotal 352,187 384,081 412,979 453,529 467,826 3.2%

Contractual Services
3005 Maintenance service contracts 6,321 7,881 900 900 900 0.0% 3007 Advertising - - 230 230 230 0.0%

Subtotal 6,321 7,881 1,130 1,130 1,130 0.0%

Other Charges
5201 Postal services 14,785 2,283 17,500 17,500 17,500 0.0% 5203 Telecommunications 3,837 5,147 5,100 5,100 5,100 0.0% 5401 Office supplies 7,294 2,519 4,800 4,800 4,800 0.0% 5402 Cigarette Stamps - 4,543 - - 3,500 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conference & education) 200 - 200 200 200 0.0% 5801 Dues & association memberships 642 525 600 600 600 0.0% 5802 Tax tickets 22,530 42,685 25,000 25,000 25,000 0.0% 5803 Credit card fees & expenses 4,133 - - - - 0.0%

Subtotal 53,421 57,702 53,200 53,200 56,700 6.6%

Capital Outlay
7002 Furniture & fixtures - - - - - 0.0%

Total Treasurer’s Office 411,929 449,664 467,309 507,859 525,656 3.5%

Expenditure Detail by Activity - Page 10 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

“Treasurers Office (12130 Persone! Sonieas

ion

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Pareme wage

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5203 Tesconmunistins

510% Oca sues

$402 Chart Stamps

5501 Trav! mica)

1504 Tavo coneonce& education)

ane Tavtckete Soba!

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FY 2024/2025 BUDGETED EXPENDITURES

Actual Expenditures

Actua ‘Actua Budgeted Expontures: Expenditures Expenaiures

Proposed Exponditures

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Procurement Officer and Data Processing (12300)

Personnel Services
1001 Salaries & wages 44,595 45,948 48,245 51,623 53,171 3.0% 2001 FICA 2,901 3,059 3,690 3,949 4,068 3.0% 2002 VRS 5,706 6,047 7,266 7,774 8,008 3.0% 2005 Health care 10,106 12,302 12,300 12,300 12,300 0.0% 2006 Group life insurance 236 248 236 236 236 0.0% 2007 Health insurance credit 112 119 112 112 112 0.0% 2008 Dental Insurance 591 636 591 591 591 0.0% 2010 Vision Insurance 43 44 43 43 43 0.0%

Subtotal 64,290 68,403 72,483 76,628 78,528 2.5%

Contractual Services
3002 Professional services 20,210 51,123 25,000 50,000 50,000 0.0% 3005 Maintenance service contracts 51,600 50,236 50,000 75,000 75,000 0.0%

Subtotal 71,810 101,359 75,000 125,000 125,000 0.0%

Other Charges
5401 Office supplies 929 - 250 250 250 0.0%

Subtotal 929 - 250 250 250 0.0% Capital Outlay

7002 Equipment Replacements 30,709 34,633 25,000 25,000 25,000 0.0% Subtotal 30,709 34,633 25,000 25,000 25,000 0.0%

Total Procurement Office 167,738 204,395 172,733 226,878 228,778 0.8%

Expenditure Detail by Activity - Page 11 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

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FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires 4505 as.c0 "2001 3080 5706 sos 10406 wea 12300 ie cry ie 33 a 3 0 was 7s 20210 s1.28 25000 Sxe00 50236 208 7810 704368 75000 r Tom (Ow oa 20 00%, 28 2 so700 25000 2708 25000 On 01738 zr on

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Electoral Board & Officials (13010)

Personnel Services
1003 Part-time Wages - - - - - 0.0% 1008 Compensation of members 8,908 9,292 9,200 9,200 9,200 0.0% 2001 FICA - - - - - 0.0%

Subtotal 8,908 9,292 9,200 9,200 9,200 0.0%

Contractual Services

3002 Professional services 36,755 97,474 25,000 25,000 60,000 140.0% 3004 Repair & maintenance services 50 - 2,500 2,500 2,500 0.0% 3006 Printing & binding - - 800 800 800 0.0% 3007 Advertising 261 250 500 500 500 0.0%

Subtotal 37,066 97,724 28,800 28,800 63,800 121.5%

Other Charges
5201 Postal services 3,437 2,382 2,500 2,500 8,800 252.0% 5203 Telecommunications 645 999 750 750 750 0.0% 5401 Office supplies 13,565 3,752 1,500 1,500 1,500 0.0% 5413 Other expenses - - - - - 0.0% 5501 Travel (mileage) 1,750 886 - - - 0.0% 5504 Travel (conferences & education) - - - - - 0.0% 5801 Dues & association memberships - - - - - 0.0%

Subtotal 19,397 8,019 4,750 4,750 11,050 132.6%

Capital Outlay
7002 Furniture & fixtures 22,659 6,324 - - - 0.0%

Subtotal 22,659 6,324 - - - 0.0%

Total Electoral Board & Officials 88,030 121,359 42,750 42,750 84,050 96.6%

Expenditure Detail by Activity - Page 12 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Electoral Soard & Oficial (15010)

scttatnar SS an

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—

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FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

General Registrar (13020)
Personnel Services:

1001 Salaries & wages 73,600 106,450 111,773 119,597 123,184 3.0% 1003 Part-time wages 3,060 - - - - 0.0% 2001 FICA 5,370 7,738 8,550 9,149 9,424 3.0% 2002 VRS 3,532 - - - - 0.0% 2005 Health care 12,406 12,302 12,500 12,500 12,875 3.0% 2006 Group life insurance 396 574 396 396 396 0.0% 2007 Health insurance credit - 5 - - - 0.0% 2008 Dental Insurance 749 636 748 748 748 0.0% 2009 Unemployment insurance - - - - - 0.0% 2010 Vision Insurance 62 44 73 73 73 0.0% 2210 VRS Hybrid Plan 6,051 14,000 13,550 14,492 14,492 0.0% 2011 Workmen’s compensation 381 883 216 216 216 0.0%

Subtotal 105,607 142,632 147,806 157,171 161,408 2.7%

Contractual Services:
3002 Professional services 34,782 600 1,000 1,000 1,000 0.0% 3004 Repair & maintenance services - - 300 300 300 0.0% 3005 Maintenance service contracts 2,417 2,540 2,500 2,500 2,500 0.0% 3006 Printing & binding - - 500 500 500 0.0% 3007 Advertising 592 432 400 400 400 0.0%

Subtotal 37,791 3,572 4,700 4,700 4,700 0.0%

Other Charges:
5201 Postal services 56 495 100 100 100 0.0% 5203 Telecommunications 4,778 4,710 4,800 4,800 4,800 0.0% 5401 Office supplies 4,547 1,325 2,300 2,300 2,300 0.0% 5413 Other utilities 2,087 1,740 500 500 500 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conferences and education) - - - - - 0.0% 5801 Dues & Association Memberships 250 324 170 170 170 0.0%

Subtotal 11,718 8,594 7,870 7,870 7,870 0.0%

Capital Outlay:
7002 Furniture/Fixtures - 6,705 - - - 0.0%

Subtotal - 6,705 - - - 0.0%

Total General Registrar 155,116 161,503 160,376 169,741 173,978 2.5%

Expenditure Detail by Activity - Page 13 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet Budget Expenatures Actual ‘tual ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras

Genaral Rostra (13020 Persone! Sarva.

“00% Salas & wanes 73600 16.450 ws 003 Parco wanes 3060 ° fone VRS Se "

2005 Geo fe nsurance 2008 Dental ieurnce

2002 Unemolommentnsicance 210 Veoninursnos

2011 Wormers compensation

“3002” Professional services 43005. Maontansno serie coniace 2007 averting

me Chara “201 Postal senieas S401 Ofie suppios 801 Travel (misone) S501 Travel coneronces ad edveation) 5801 Dues &Assocaion Members

7002 FuurlFbsres

“otal General Resistar

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Circuit Court (21010)

Personnel Services:
0006 Court Cost (Witness Mileage) 2,226 1,198 1,000 1,000 2,500 150.0% 1001 Salaries & wages 50,720 52,550 55,178 59,040 60,811 3.0% 1003 Part-time wages - - - - - 0.0% 1008 Jury commr. fees 840 3,030 6,500 6,500 8,500 30.8% 2001 FICA 3,891 4,063 4,220 4,517 4,652 3.0% 2002 VRS 6,525 6,916 8,310 8,891 9,158 3.0% 2005 Health care - - 4,600 4,600 4,600 0.0% 2006 Group life insurance 269 284 465 465 465 0.0% 2007 Health insurance credit 128 137 263 263 263 0.0% 2008 Dental Insurance - - 148 148 148 0.0% 2010 Vision Insurance - - 19 19 19 0.0% 2210 VRS Hybrid Plan - - 3,153 3,153 3,153 0.0% 2011 Workmen’s compensation - - 194 194 194 0.0%

Subtotal 64,599 68,178 84,049 88,790 94,463 6.4%

Contractual Services:
3005 Maintenance service contracts 1,452 1,641 1,800 1,800 1,800 0.0%

Subtotal 1,452 1,641 1,800 1,800 1,800 0.0%

Other Charges:
5203 Telecommunications 1,914 2,570 2,100 2,100 2,100 0.0% 5401 Office supplies 3,525 633 3,500 3,500 3,500 0.0% 5501 Travel (mileage) - - - - - 0.0%

Subtotal 5,439 3,203 5,600 5,600 5,600 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0%

Subtotal - - - - - 0.0%

Total Circuit Court 71,490 73,022 91,449 96,190 101,863 5.9%

Expenditure Detail by Activity - Page 14 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Cet Court (2010)

Persone! Servos: (008 Cou Cost Witness Ateage) {00% Salas & wages 4003 Parma wanes 008 uy com foes gam Fiea 202 VRS Zone Hesin care 2008 Group fe msurance Zoot Hoan nsurence ced 2008 Dew eurance 210 Veoninurance Zio Vastybed Pn 2011 Wosmers combensaton

Subit

Contact Serves

M7003, Maetanaoe serie conact Subt

Othe Charges "203 Telaconmunictons HOt offce spies 5501 Travel (mean)

Subit

Capital Osta

7002 FunurtFores

Soba

“ota Circuit Court

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

2228 98 4,000 soo 52550, 55.178 0 690 6500 sot 4083 azo

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

General District Court (21020)

Personnel Services:
1003 Part-time wages 6,142 2,167 2,275 2,435 2,508 3.0% 2001 FICA 470 166 174 186 192 3.0% 2005 Health care - - - - - 0.0% 2006 Group life insurance - - - - - 0.0% 2007 Health insurance credit - - - - - 0.0% 2011 Workmen’s compensation - - - - - 0.0%

Subtotal 6,612 2,333 2,449 2,621 2,699 3.0%

Contractual Services:
3005 Maintenance service contracts 3,553 2,512 2,500 2,500 2,500 0.0%

Subtotal 3,553 2,512 2,500 2,500 2,500 0.0%

Other Charges:
5203 Telecommunications 3,330 4,895 4,800 4,800 4,800 0.0% 5401 Office supplies 1,436 2,872 2,500 2,500 2,500 0.0% 5413 Other expenses (video conferencing) - - 500 500 500 0.0%

Subtotal 4,766 7,767 7,800 7,800 7,800 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0%

Subtotal - - - - - 0.0%

Total General District Court 14,931 12,612 12,749 12,921 12,999 0.6%

Expenditure Detail by Activity - Page 15 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

{General District Court (21020)

Persone! Serves aon FCA

2005 Geo fe nsurance 2011 Workmen’s compensation

"2008, Moetanane sevice contact

me Chara “203 Teeconmunicatons

‘01 Ofc snates

Othr expenses (ideo conferencing)

Captat Ovtay Soba

“otal General District Court

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires ena 2001 2218 7 166 v4 cor En 2a 83 2812 zs00 S555 2312 2500 aa0 4908 600 106 2are 2503 sas 2 a 90

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Special Magistrates (21030)

Other Charges:
5203 Telecommunications 5,229 6,069 6,100 6,200 6,200 0.0% 5401 Office supplies 842 962 1,000 1,000 1,000 0.0%

Subtotal 6,071 7,031 7,100 7,200 7,200 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0% 8002 Rent/lease (325) - - - - 0.0%

Subtotal (325) - - - - 0.0%

Total Special Magistrates 5,746 7,031 7,100 7,200 7,200 0.0%

Expenditure Detail by Activity - Page 16 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Special Masistrate 21050) ‘her Charges S401 Ofie suppies

7002 FunturlFbres Soto

“Tota Special Magistrates

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Probation Services (21050)

Contractual Services:
3002 Professional services 4,950 4,400 6,600 6,600 6,600 0.0% 3009 Purchase of services 201,228 169,308 197,052 197,052 197,052 0.0%

Subtotal 206,178 173,708 203,652 203,652 203,652 0.0%

Other Charges:
5103 Water/sewer services
5203 Telecommunications 4,529 4,572 4,300 4,300 4,300 0.0% 5413 Postage 38 126 380 380 380 0.0%

Subtotal 4,567 4,698 4,680 4,680 4,680 0.0%

Capital Outlay:
7002 Furniture/Fixtures
8002 Rent/lease - - - - - 0.0%

Subtotal - - - - - 0.0%

Total Probation Office 210,745 178,406 208,332 208,332 208,332 0.0%

Expenditure Detail by Activity - Page 17 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet Budget Expenatures Actual Actua ‘etua ‘Expenditures Expenditures. Expenures Probation Service (21050) ‘Contec Senvone S002, Preersonal servese 4950 400 500 3009 Purchaso of servecs 201 za 160308 sorte subi! 208.178 T7708 os.s2 me Chara “S10 Watrisawer serves 45203 Teeconmunistons 4520 as 400 S413 Postane 33 6 0 Sibi st a8 80 7002 FuurlFbsres done Renee, 00% Soto 00% ‘ota Probation Office 210745 sreaoe 053s 2 mesa om

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Clerk’s Office (21060)

Personnel Services:
1001 Salaries & wages 365,559 401,119 421,175 450,657 464,177 3.0% 1003 Part-time wages - - - - - 0.0% 2001 FICA 24,970 27,744 29,500 34,475 35,510 3.0% 2002 VRS 37,585 38,428 42,050 45,000 46,350 3.0% 2005 Health care 69,430 86,400 86,500 86,500 92,000 6.4% 2006 Group life insurance 1,872 2,122 2,100 2,100 2,100 0.0% 2007 Health insurance credit 6 - - - - 0.0% 2008 Dental Insurance 3,911 4,117 4,100 4,100 4,100 0.0% 2010 Vision Insurance 342 342 288 288 288 0.0% 2210 VRS Hybrid Plan 7,754 13,269 13,200 13,200 15,500 17.4% 2011 Workmen’s compensation 488 - 388 388 388 0.0% 2500 Disability Program - 837 - - - 0.0%

Subtotal 511,917 574,378 599,301 636,708 660,412 3.7%

Contractual Services:
3002 Professional services (Audit) 2,093 1,253 2,200 2,200 4,300 95.5% 3005 Maintenance service contracts - 215 750 750 750 0.0% 3006 Printing & binding (record docum.) 1,921 1,628 3,500 3,500 3,500 0.0% 3007 Advertising - - - - - 0.0%

Subtotal 4,014 3,096 6,450 6,450 8,550 32.6%

5201 Postal services 4,585 7,105 7,100 7,100 7,100 0.0% 5203 Telecommunications 8,093 5,900 5,900 5,900 5,900 0.0% 5306 Bond premium - - - - - 0.0% 5401 Office supplies 6,266 4,145 4,200 4,200 4,200 0.0% 5504 Travel (conferences and education) - - - - - 0.0% 5801 Dues & Association Memberships - - - - - 0.0% 5902 Technology Trust Fund 7,745 9,276 9,500 9,500 9,500 0.0% 9999 Other - Audit Adjustments - - - - - 0.0%

Subtotal 26,689 26,426 26,700 26,700 26,700 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0% 7009 Security monitor - - - - - 0.0%

Subtotal - - - - - 0.0%

Total Clerk’s Office 542,620 603,900 632,451 669,858 695,662 3.9%

Expenditure Detail by Activity - Page 18 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

ces one 2060) Penna Sees: fons Fatmewanes mee ine 30s Guo nuance ot Deval ewnce Bio Vette

2500 Disaty Progam

“302” Profesional srvos (Aut) 13005. & nang oor decom) Soba!

5201 Postal sevens 5308. Bong romium 510% Oee super 1504 Travel lconeronoes and eéucaton) 13002 Tecleley Tt Fund 2909 Oter= Aud Adustents

Soto!

Captat Ovtay

7009 Seen mentor

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras 37.585 38428 42,050 eon0 ea00 6500 ‘872 22 2100 as aur 400 1788 wake 13300 “ sr sai wrasr8 Ee 2080 1283 2200 4300 12 18 ss00 a0 5 oo 4508 7.108, 100 093 500 e208 78 900 ex Ex)

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Sheriff - Civil & Court Security (21070)

Personnel Services
1001 Salaries & wages - Regular Hours 709,521 907,338 952,705 1,019,394 1,049,976 3.0% 2001 FICA 50,410 64,761 72,882 77,984 80,323 3.0% 2002 VRS 76,679 98,664 102,500 109,700 113,000 3.0% 2005 Health care 91,131 132,979 133,000 133,000 133,000 0.0% 2006 Group life insurance 3,363 4,205 4,200 4,200 4,200 0.0% 2007 Health insurance credit - - 3,900 3,900 3,900 0.0% 2008 Dental Insurance 6,118 8,311 6,118 6,118 6,118 0.0% 2010 Vision Insurance 559 666 600 600 600 0.0% 2210 VRS Hybrid Plan 4,792 3,809 4,200 4,495 4,495 0.0% 2011 Workmen’s compensation 301 240 - - - 0.0%

Total Sheriff-Civil & Court Security 942,874 1,220,973 1,280,105 1,359,391 1,395,612 2.7%

Expenditure Detail by Activity - Page 19 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

‘Sheet Civ & Court Securty (21070)

Persone! Sarvieas 00% Salaries & wanes -Reaulr Hours aon FCA

2008 Hest care 2007 Hestnineuranes ced 210 Veon insurance

Zio vastibed Pin

2011 Wormers compensation

“ota Shert.civi & Court Seeury

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua ‘Expenditures Expenditures. Expenures e040 eure 72982 Teo79 snot sa2s00 oun 12979 5000 3383, 4205 “200

00 eis aan ere 0 388 a0 ame 08 «20 ot 20 sezare szmars 4.28008

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Commonwealth’s Attorney (22010)
Personnel Services

1001 Salaries & wages 487,741 539,176 566,135 605,764 623,937 3.0% 1003 Part-time wages 144,113 107,965 113,363 121,299 124,938 3.0% 2001 FICA 46,643 47,702 51,050 54,600 57,289 4.9% 2002 VRS 53,953 57,079 85,260 91,228 93,965 3.0% 2005 Health care 35,354 47,447 32,671 32,671 32,671 0.0% 2006 Group life insurance 2,612 2,876 1,536 1,536 1,536 0.0% 2007 Health insurance credit 134 149 110 110 110 0.0% 2008 Dental Insurance 3,110 3,330 2,862 2,862 2,862 0.0% 2010 Vision Insurance 298 301 247 247 247 0.0% 2210 VRS Hybrid Plan 9,326 13,013 4,665 4,665 4,665 0.0% 2011 Workmen’s compensation 588 821 287 287 287 0.0%

Subtotal 783,872 819,859 858,186 915,269 942,507 3.0%

Other Charges:
3005 Maintenance & Service Contracts 2,270 948
5201 Postal Services 61 195
5203 Telecommunications 2,175 8
5401 Office expense - supplement 27,942 12,621 8,900 8,900 11,000 23.6% 5417 Other expenses - - - - - 0.0% 5900 State Asset Forfeiture Expenses - - - - - 0.0% 5903 Federal Justice Forfeiture Expenses 28,065 38,922 - - - 0.0%

Subtotal 60,513 52,694 8,900 8,900 11,000 23.6%

Community Worker Program:
5415 Program Supplies 26,326 41,285 40,000 40,000 40,000 0.0%

Total Commonwealth’s Attorney 870,711 913,838 907,086 964,169 993,507 3.0%

Expenditure Detail by Activity - Page 20 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Commonweat’s Atoroy (22010)

001 Salas &. wanes aon FCA 2008 Hest care 2007 Heath ineurancs ced 2010 Von insurance Zio vastibed Phin 2011 Wormers compensation me Chara “3005” Maetenanca & Save Contacts 5203 Tesconmunestins 510% Olee expen suotement SEIT Oter expenses 5003 Fodor Juste Frere Expenses

Pram Supaes

“otal Commonweat

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

aerza, 29.176 66,198 Wee W702 ‘51080 saes3 sra79 85.280 Seat aaa en 2812 2878 1536 ‘ae cy M0 a0 3300 282 6 oo ar 2328 sats ees oy el oar Taser aias9 B.183 22m 2978 28,068 = 25306 20900 arom. 93507

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Victim Witness Grant (22020)

Personnel Services
1001 Salaries & wages 44,799 47,868 50,261 47,000 48,410 3.0% 2001 FICA 3,383 3,443 3,845 3,596 3,703 3.0% 2002 VRS 5,324 - 7,569 - - 0.0% 2005 Health care - 5,123 5,200 6,148 6,148 0.0% 2006 Group life insurance 218 238 218 216 220 1.9% 2007 Health insurance credit 105 115 105 100 120 20.0% 2008 Dental Insurance 734 871 253 328 328 0.0% 2010 Vision Insurance 61 66 33 36 36 0.0% 2011 Workers’ compensation 336 366 - - 370 0.0% 2210 VRS Hybrid Plan - 5,808 6,300 6,740 6,740 0.0%

Subtotal 54,960 63,898 73,785 64,164 66,075 3.0%

Other Charges:
5401 Office supplies 17,380 881 1,000 936 936 0.0% 5504 Travel (Conferences & education) 200 1,477 - - - 0.0% 9999 Other - Audit Adjustments - - - - - 0.0%

Subtotal 17,580 2,358 1,000 936 936 0.0% Capital Outlay:

7002 Furniture/Fixtures - - - - - 0.0% Subtotal - - - - - 0.0%

Total Victim Witness 72,540 66,256 74,785 65,100 67,011 2.9%

Expenditure Detail by Activity - Page 21 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

‘Viet Wtness Grant (22020) Persone! Sonicas

zn FICA

2005 Hosincare

2007 Hosihineuranen ced

2010 Veoninsranco

2210 VRS bra Pen

ome Charges

“HOT Ofc suppios

4504 Travel (Conferences & education) 9009 Other - Aut Aston Capital Outay.

Soba

“ota Victim Winess

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua ‘Expenditures Expenditures. Expenures sa700 wr8 so2st 3388 3488 3888 5x20 ° 1500 ° iz 5200 as ar 405 et a = 08 fen Er] ELE 73.88 17390 oo 1.00 26 mo sar : sz] xd om 5 ra

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Sheriff - Law Enforcement (31020)
Personnel Services

1001 Salaries & wages - Regular hours 1,335,500 1,424,218 1,495,429 1,600,109 1,648,112 3.0% 2001 FICA 86,101 102,566 114,400 122,408 126,081 3.0% 2002 VRS 125,829 157,117 225,212 240,976 248,206 3.0% 2005 Health care 139,930 180,979 181,000 181,000 209,000 15.5% 2006 Group life insurance 5,195 6,447 6,500 6,500 6,500 0.0% 2007 Health insurance credit - - - - - 0.0% 2008 Dental Insurance 8,309 9,817 9,900 9,900 11,900 20.2% 2009 Unemployment insurance - - 216 216 216 0.0% 2010 Vision Insuranee 705 783 785 785 925 17.8% 2011 Workmen’s compensation - - - - - 0.0%

Subtotal 1,701,569 1,881,927 2,033,442 2,161,895 2,250,939 4.1%

Contractual Services:
3002 Professional services 2,376 2,376 - - - 0.0% 3004 Repair & maintenance services - - - - - 0.0% 3005 Maintenance service contracts 22,932 20,608 25,000 25,000 25,000 0.0% 3009 Purchase of services 180 150 - - - 0.0%

Subtotal 25,488 23,134 25,000 25,000 25,000 0.0%

Other Charges:
5101 Electricity 31,441 36,799 37,000 37,000 37,000 0.0% 5103 Water/Sewer 6,453 5,086 6,500 6,500 6,500 0.0% 5201 Postal services 2,627 3,322 3,400 3,400 3,400 0.0% 5203 Telecommunications - Mobile 71,921 92,875 72,000 72,000 72,000 0.0% 5401 Office supplies 16,158 11,553 12,000 12,000 12,000 0.0% 5408 Vehicle Equip/ Fuel Supplies 394,328 500,900 350,000 350,000 350,000 0.0% 5409 Police Supplies 32,777 68,482 38,000 38,000 38,000 0.0% 5410 Uniforms/Wearing apparel 10,539 20,433 25,000 25,000 25,000 0.0% 5413 Sheriff 29th District Task Force - - - - - 0.0% 5501 TOG Fund - 11,700 - - - 0.0% 5503 Transport of Prisoners 38,866 39,074 40,000 40,000 47,000 17.5% 5504 Travel (conferences and education) - 40,320 - - - 0.0% 5505 TDO Off-Duty Transports - - - - 68,000 0.0% 5600 Police academy 18,960 - 15,000 15,000 15,000 0.0% 5801 Dues & Association Memberships 5,827 - - - 2,800 0.0% 5900 Restitution Fund Expenses 6,723 13,702 - - - 0.0% 5901 Sheriff State Forfeited Expenses 1,200 - - - - 0.0% 5902 Sheriff Federal Forfeited Expenses - - - - - 0.0% 5903 Sheriff Seized Expenses - 661 - - - 0.0% 5904 Sheriff Federal Justice Forfeited Expenses - 42,167 - - - 0.0%

Subtotal 637,820 887,074 598,900 598,900 676,700 13.0%

Capital Outlay:
7003 Radio & communication 63,560 - 29,000 29,000 29,000 0.0% 7006 Edward Byrne Grant 55,266 - - - - 0.0% 8000 Patrol Vehicles - - - - - 0.0% 8002 Rent/lease - - - - - 0.0%

Subtotal 118,826 - 29,000 29,000 29,000 0.0%

Total Sheriff - Law Enforcement 2,483,703 2,792,135 2,686,342 2,814,795 2,981,639 5.9%

Expenditure Detail by Activity - Page 22 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet Budget Expenatures Actual Actua ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras

‘Sect Law Enforcement (31020)

001 Salaros &.woqos- Requarhows 1.388500 1424218 196429 1.600109 nz 30% zor FIca 5.01 ‘zs06 ‘raao0 ‘22408 sou 2002 VRS 135029, sna sz 20376 ao 2005 Hoan e ‘58500, ‘os79 ‘eton0 15%

2005 Group fo nsurance 595 east 6500 6 00%

2008 Dow iswranco 8.309 oat 900 mm 2002 Uneroloymertnszarce : : 26 ‘ox 2010 Veonineranes 08 703 708 rh Soba OT} Toa PAIL % Contacts Sanvens Mona Pofasinl services 2376 2318 : 00% 2004 Ropar & marwonane sovicos : : : 00% 43005 Mantanenc seve coracls ress za608 25000 2500 a 12009 Parnagoofearreoe ‘a0 ‘0 ae as omer Chane “S01 Bectrety 00% 5201 Ponta sonieos 00% 401 Ofc suppios| 00% ‘508, Vehce Eau Fu Supaes 00x 5409 Poe Sippios 00% S613. Short 2 Dee Taek Force 00% 15503. Tranepot of Psonore 113% ‘S504 Travel (conternces ar education) ox 15508 TDO OF Out Tranpors 00% 801 Docs & Aarotnn Memborsins 00% ‘5001 Sher Stat Frated Expensos 00% 5003 Shorf Sod Exons 20% 5901 Shor Federal susteeFofoted Eoenses woken 2 bd Soba wer ore cen pon TET 0% Capital Ostay “02 Rado & cammunitin . 2000 3000 zoom on 7008 Edwaré Byrne rant : ° " 00% 02 Renee : 2 2 oom Satta = PEI) EIT] mo |G “otal Seti -Law Enforcement 2483703 2m2.36 2606 302 2514705 ois a%

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Litter Control (31030)

5401 Office Supplies - - - - - 0.0% 5408 Vehicle Cost and Supplies - - - - - 0.0% 5413 Trash pickup supplies - - - - - 0.0% 5414 Litter grant with match - - - - - 0.0% 5415 Litter grant - - - - - 0.0% 5416 Pickup Recycle Expense - - - - - 0.0%

0.0% Total Litter Control - - - - - 0.0%

0.0% Dare Program (91000) 0.0%

5060 Contribution 1,750 382 3,000 3,000 3,000 0.0% 9999 Other - Audit Adjustments 132 - - - - 0.0%

Subtotal 1,882 382 3,000 3,000 3,000 0.0%

Total Dare Program 1,882 382 3,000 3,000 3,000 0.0%

Expenditure Detail by Activity - Page 23 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Liter Cont 1030) “HOI OMe Supls [5408 Vehicle Cost ana Suton S413 Treshpckn spies 15 Lterarant [5818 Petup Racele Expense

“ota Liter Contra! Dare Proaram (1000) "3000 Conon

9002 Other Aust Adjustments Sota!

‘otal Dare Program

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

1750 se 3000

Tz a om

sas 02 000 2000

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5 $5358 95585883

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Volunteer Fire Department (32020)

Contractual Services:
3009 Purchase of services - - - - - 0.0%

Other Charges:

5604 Contributions to fire departments

Lebanon 26,600 26,600 26,600 40,000 40,000 0.0%
Cleveland 26,600 26,600 26,600 40,000 40,000 0.0%
Dante 26,600 26,600 26,600 40,000 40,000 0.0%
Honaker 26,600 26,600 26,600 40,000 40,000 0.0%
St. Paul 3,700 3,700 3,700 5,550 5,550 0.0%
Belfast/Rosedale 26,600 26,600 26,600 40,000 40,000 0.0%
Copper Creek/Moccasin * 1.5 39,900 39,900 39,900 59,850 59,850 0.0%
Castlewood 26,600 26,600 26,600 40,000 40,000 0.0% Subtotal 203,200 203,200 203,200 305,400 305,400 0.0%

Capital Outlay:

8002 Annual Lease Payment 3,900 3,900 3,900 3,900 3,900 0.0% 9000 Fire Program Grant 90,786 96,219 96,000 96,000 96,000 0.0%

Subtotal 94,686 100,119 99,900 99,900 99,900 0.0%

Total Volunteer Fire Department 297,886 303,319 303,100 405,300 405,300 0.0%

Expenditure Detail by Activity - Page 24 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

\Voluntee Fre Department (32020) ‘Contec Servens

(mer Chara “804 Contbutons ore deparmons Cleveland Hone BetactRocade “Copper CreskNoccasn "1.5 atowood

1002" Annual Lease Payment 9000 Fre Prowam Gant, Subtot

“ota Volunoor Fre Department

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

zee00 zaso0 2e00 zee00 2ee00 zas00 2800 zee00 3700 3700, a0 emo ses00 sss00 2eem0 zea00 203.200 203.200 3800 3900 80726 8219 ee 706.518 297806 soa319

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Rescue Squads / 911 Calls (32030)

Other Charges:
5413 Other expenses - - - - - 0.0% 5604 Contributions to Rescue Squads 0.0%

New Garden 31,374 31,375 31,375 47,063 47,063 0.0%
Lebanon 31,374 31,375 31,375 47,063 47,063 0.0%
Cleveland 32,874 32,875 32,875 47,063 47,063 0.0%
Castlewood 31,374 31,375 31,375 47,063 47,063 0.0%
Dante 32,874 32,875 32,875 47,063 47,063 0.0%

5606 Four for Life 30,606 37,396 30,000 30,000 30,000 0.0% 5607 911 Calls - - - - - 0.0% 5608 EMS Council - - - - - 0.0%

Subtotal 190,476 197,271 189,875 265,315 265,315 0.0%

Total Rescue Squad/911 Calls 190,476 197,271 189,875 265,315 265,315 0.0%

Expenditure Detail by Activity - Page 25 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

escu Sade 911 Cal 22030) ‘her Cae. ot Coursone Reso Siete “‘eancen “Cacho oe Fawr ue Sita BIS Cae

“otal Rescue Sausd911 Call

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

31374 31375 31375

sare soars ears

aa Sirs 3378

ware sors ars

Soet6 306 30000

sare wat aes

so0are sora sao75 20 2515 on

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Forestry Service (32040)

Other Charges:
5605 Contribution to Forest Fire Ext. 12,239 - 12,239 12,240 12,240 0.0%

Subtotal 12,239 - 12,239 12,240 12,240 0.0%

Total Forestry Service 12,239 - 12,239 12,240 12,240 0.0%

Expenditure Detail by Activity - Page 26 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Forestry Service (32040) ‘Omer Charges Sota

“Tota Forestry Service

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28 sez0 289 e240 si) i229 70 "a ame ez

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Sheriff - Regional Jail (33010)

Contractual Services:
3009 Purchase of services 1,846,766 1,845,835 1,845,835 1,750,873 1,736,018 -0.8%

Subtotal 1,846,766 1,845,835 1,845,835 1,750,873 1,736,018 -0.8%

Other Charges
5413 Other expenses - Jail Grant

Subtotal - - - - - 0.0%

Debt service
1006 Debt appropriation 573,955 478,550 478,550 372,307 374,468 0.6%

Total Sheriff - Regional Jail 2,420,721 2,324,385 2,324,385 2,123,180 2,110,486 -0.6%

Expenditure Detail by Activity - Page 27 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

‘Shee Region Jai (9010) ‘Contec! Serene Soto

other Charge Sito

Debt seven "005. Det seeeciion

“Total Sherif Reaionl Jail

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

1.6766 1.55.055 ssis05 ners 1SIEESS TSE 513.955 aras50 475550 2amora 2324.05 2324305

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Building Inspector (34010)
Personnel Services

1001 Salaries & wages 85,423 89,694 94,179 100,771 103,794 3.0% 2001 FICA 6,215 6,557 7,205 7,709 7,940 3.0% 2002 VRS 11,138 11,804 14,183 15,176 15,631 3.0% 2005 Health care 4,600 6,148 12,245 12,245 14,800 20.9% 2006 Group life insurance 460 484 387 387 387 0.0% 2007 Health insurance credit 219 233 229 229 229 0.0% 2008 Dental Insurance 591 636 591 591 591 0.0% 2010 Vision Insurance 44 44 44 44 44 0.0% 2011 Workmen’s compensation - - - - - 0.0%

Subtotal 108,690 115,600 129,063 137,152 143,417 4.6%

Other Charges:
5201 Postal services 125 68 200 200 200 0.0% 5203 Telecommunications 1,696 1,838 1,900 1,900 1,900 0.0% 5401 Office supplies 7,084 3,599 2,700 2,700 2,700 0.0% 5408 Vehicle/Equipment Supplies 1,889 1,427 800 800 800 0.0% 5411 Books & subscriptions - - 100 100 100 0.0% 5413 Program Service Fee - - 3,995 3,995 3,995 0.0% 5504 Travel (conferences and education) - - - - 0.0% 5801 Dues & Association Memberships - - 75 75 75 0.0%

Subtotal 10,794 6,932 9,770 9,770 9,770 0.0%

Total Building Inspector 119,484 122,532 138,833 146,922 153,187 4.3%

Expenditure Detail by Activity - Page 28 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Building inspector 34010)

“001 Sales & wanes fone VRS 2005 Geo fe nsurance 2008 Dental ieurnce. 2011 Wormers compensation me Chara “201 Postal senieas S401 OMe suppies 5408 VehelsEauement Supties 411 Books &suteeresons 5413 Prowram Serice Fee 1504 Travel conernoes and eéucaton)

Sob!

“ota Bullaing Inspector

FY 2024/2025 BUDGETED EXPENDITURES

Actual expences

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Actua ‘Actua Budgeted Expontures: Expenditures Expenaiures

Proposed ‘expentares

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Sheriff - Enhanced 911 (32050)

Personnel Services
1001 Salaries & wages 215,837 193,226 202,887 375,000 386,250 3.0% 1003 Part-time wages 16,959 - - 35,000 35,000 0.0% 2001 FICA 16,853 14,030 15,521 36,000 37,075 3.0% 2002 VRS 25,140 21,881 30,555 56,475 58,169 3.0% 2005 Health care 22,785 30,464 46,264 46,264 46,264 0.0% 2006 Group life insurance 1,161 1,013 1,937 1,937 1,937 0.0% 2007 Health insurance credit - - - - - 0.0%

2008 Dental Insurance 1,652 1,819 1,868 1,868 2,200 17.8% 2010 Vision Insurance 117 126 178 178 195 9.6% 2210 VRS Hybrid Plan 2,968 2,805 3,563 14,785 15,600 5.5% 2011 Workmen’s compensation 187 177 219 660 680 3.0%

Subtotal 303,659 265,541 302,992 568,167 583,370 2.7%

Contractual Services:
3002 Professional services (MSAG) 288 1,951 8,500 8,500 8,500 0.0% 3005 Maintenance service contracts 62,416 122,942 35,000 35,000 42,000 20.0%

Subtotal 62,704 124,893 43,500 43,500 50,500 16.1%

Other Charges:
5101 Electrical services - - - - - 0.0% 5203 Telecommunications 22,482 17,580 22,000 22,000 22,000 0.0% 5401 Office supplies 3,840 3,740 2,000 2,000 2,000 0.0% 5408 Vehicle equipment supplies - 166 400 400 400 0.0% 5413 Other expenses (install signage) 2,450 1,182 7,500 7,500 7,500 0.0% 7006 Grant Funds - - - 30,000 - 0.0% 7007 E911 Center Insurance Claim - - - - - 0.0%

Subtotal 28,772 22,668 31,900 61,900 31,900 -48.5%

Capital Outlay:
7002 Furniture/Fixtures 532 522 - - - 0.0%

Subtotal 532 523 - - - 0.0%

Total Enhanced 911 395,667 413,625 378,392 673,567 665,770 -1.2%

Expenditure Detail by Activity - Page 29 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Persone! Sevens

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FY 2024/2025 BUDGETED EXPENDITURES

Actual Expenditures

Actua ‘Actua Budgeted Expontures: Expenditures Expenaiures

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Medical Examiner (35030)

Contractual Services:
3001 Professional health services 560 - 400 400 400 0.0%

Total Medical Examiner 560 - 400 400 400 0.0%

Expenditure Detail by Activity - Page 30 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Mia Examiner (35030) ‘Contec Senvene!

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Emergency Management (35050)

Personnel Services
1001 Salaries & wages 39,825 56,151 58,959 63,086 64,978 3.0% 1003 Part-time wages 2,448 324 15,000 15,000 15,450 3.0% 2001 FICA 3,166 4,202 5,658 5,974 6,153 3.0% 2002 VRS 3,385 7,109 8,879 9,501 9,786 3.0% 2005 Health care 2,300 6,148 6,200 6,200 6,200 0.0% 2006 Group life insurance 139 292 300 300 300 0.0% 2007 Health insurance credit 67 140 140 140 140 0.0% 2008 Dental Insurance 157 329 330 330 330 0.0% 2010 Vision Insurance 18 36 36 36 36 0.0% 2011 Workmen’s Compensation - - - - - 0.0%

Subtotal 51,505 74,731 95,502 100,566 103,373 2.8%

Contractual Services:
3005 Maintenance service contracts - - - - - 0.0%

Subtotal - - - - - 0.0%

Other Charges:
5201 Postal services - 113 150 150 150 0.0% 5203 Telecommunications 1,660 2,158 2,200 2,200 2,200 0.0% 5401 Office supplies 3,530 1,752 1,500 1,500 1,500 0.0% 5408 Vehicle repairs supplies 478 181 1,500 1,500 1,500 0.0% 5413 Other expenses 1,689 1,912 2,000 2,000 2,000 0.0%

5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conferences and education) 118 - - - - 0.0% 5801 Dues & Association Memberships - - - - - 0.0% 5906 Emergency Operations Ctr (Grant) 18,757 2,500 10,000 10,000 10,000 0.0% 5909 LEMP (Grant) 783 9,083 7,500 7,500 7,500 0.0% 7000 Emergency supplies 7,139 40 2,500 2,500 2,500 0.0% 9999 Grants - - - - - 0.0%

Subtotal 34,154 17,739 27,350 27,350 27,350 0.0%

Capital Outlay:
7002 Furniture/Fixtures - - - - -
7006 Grant Funds 8,735 - 5,000 5,000 5,000 0.0%

Subtotal 8,735 - 5,000 5,000 5,000 0.0%

Total Emergency Management 94,394 92,470 127,852 132,916 135,723 2.1%

Expenditure Detail by Activity - Page 31 of 61 4/16/2024 8:43 AM

DRAFT

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“otal Emeraeney Management

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Solid Waste, Landfill, & Transfer Station (42400)
Personnel Services

1003 Salaries & wages Part Time 199,144 473,199 526,800 598,300 616,249 3.0% 2001 FICA 14,547 34,433 40,300 45,770 47,143 3.0% 2002 VRS 3,456 9,309 9,961 10,658 10,978 3.0% 2005 Health care 16,671 54,549 55,000 55,000 55,000 0.0% 2006 Group life insurance 482 1,144 1,200 1,200 1,200 0.0% 2007 Health insurance credit 232 551 580 580 580 0.0% 2008 Dental Insurance 610 1,384 1,385 1,385 1,385 0.0% 2010 Vision Insurance 58 161 161 161 161 0.0% 2210 VRS Hybrid Plan 8,822 18,583 18,600 18,600 18,600 0.0% 2500 Disability Program - 1,194 - 1,500 1,500 0.0%

Subtotal 244,022 594,507 653,987 733,154 752,796 2.7%

Contractual Services:
3003 Recycling center - - 30,000 30,000 30,000 0.0% 3004 Repair & maintenance services 5,579 23,992 15,000 15,000 15,000 0.0% 3005 Maintenance service contracts 2,203 - - - - 0.0% 3008 Uniform rental - - - - - 0.0% 3009 Purchase of services - - 26,000 26,000 26,000 0.0%

Subtotal 7,782 23,992 71,000 71,000 71,000 0.0%

Other Charges:
5203 Telecommunications 1,160 1,285 2,500 2,500 2,500 0.0% 5401 Office supplies 1,804 1,698 3,000 3,000 3,000 0.0% 5407 Repair & maintenance supplies 12,169 30,718 15,000 15,000 15,000 0.0% 5408 Vehicle repair & Fuel Supplies 197,062 565,100 195,000 195,000 195,000 0.0% 5413 Gravel & Supplies for SW Sites 25,650 3,931 5,000 5,000 5,000 0.0% 5414 Litter Grant - Supplies 9,022 16,562 9,000 9,000 11,000 22.2% 5504 Travel (conferences and education) - - - - - 0.0% 5801 Dues & Association Memberships - - - - - 0.0%

Subtotal 246,867 619,294 229,500 229,500 231,500 0.9%

Capital Outlay:
7002 Furniture/Fixtures - - - - - 0.0% 8002 Rent/Lease - - 5,000 5,000 5,000 0.0%

Subtotal - - 5,000 5,000 5,000 0.0%

Total Solid Waste, Landfill, & Transfer Station Services 498,671 1,237,793 959,487 1,038,654 1,060,296 2.1%

Expenditure Detail by Activity - Page 32 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Soll Was, Lani & Transfer Station 42400)

003 Salers &. wanes Pan Time fone VRS 2005 Geo fe nsurance 2008 Dental ieurnce. 2210 VRS Hibrd Pen 2500 Disa Program Subtot Contec Serves 3003, Recylna canter 3004 Ropar &mantonance sovleos 3008, —Untorm etal Soto Come charge “203 Teeconmunietons 510% Oca suptes S407 Ropar &martonance supplies S813 Gravel & Supple or SW Sos Ett Lite Grant: Supoes 1504 Travel onerooes and eéucaton) Sob! Capit Ostay 002 Rendease

“otal Sl Was, Lanai, & Transfer

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Expenditures Expenditures Expenditures —_Exponatures

190,44 ar3390 26600

Maser ass “0300

3456 3300 ‘061

wert st5i8 55000

2 rn ‘200

610 at 1388

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Transfer Station Contract Services (42010)

Contractual Services:
3002 Professional services - CPWMA 935,248 915,450 1,058,761 1,346,560 1,425,560 5.9% 3090 Professional services - Engrs, Permits, Insp. 149,934 135,000 125,000 125,000 125,000 0.0% 3140 Stormwater - Leachate - - - 35,000 35,000 0.0% 8002 Rent/Lease 14,000 14,000 14,000 14,000 14,000 0.0%

Subtotal 1,099,182 1,064,450 1,197,761 1,520,560 1,599,560 5.2%

Total Transfer Station Contract 1,099,182 1,064,450 1,197,761 1,520,560 1,599,560 5.2%

Expenditure Detail by Activity - Page 33 of 61 4/16/2024 8:43 AM

DRAFT

Russell County Rectangle

‘county of Russet Budget Expenatures

Transor Station Contract Services (42010) Contec Serves “2002” Profesonl services - CPWMA 42080 Professor! series Engr, Permits sp. 8002 Rontsase

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

935.248 215450

908 135000,

14.600 400 82 Tetso 000.182 s.084.480

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Animal Control & Sheltering Services (35010)
Personnel Services

1001 Salaries & wages 13,530 26,376 27,695 29,633 30,522 3.0% 2001 FICA 1,035 2,016 2,119 2,267 2,335 3.0% 2002 VRS - - 4,171 4,463 4,597 3.0% 2005 Health care - - 3,800 3,800 3,800 0.0% 2006 Group life insurance - 11 65 65 65 0.0% 2007 Health insurance credit - 5 44 44 44 0.0% 2008 Dental Insurance - 55 132 132 132 0.0% 2010 Vision Insurance - 6 126 126 126 0.0% 2210 VRS Hybrid - 274 274 274 274 0.0% 2500 Hybrid VLDP - 17 17 17 17 0.0%

Subtotal 14,565 28,760 38,442 40,821 41,912 2.7%

Contractual Services:
3002 Professional services 16 - - - - 0.0%

Other Charges:

5203 Telecommunications - Radio Maintenance 2,769 168 2,750 2,750 2,750 0.0% 5401 Office Supplies 2,300 2,764 2,500 2,500 2,500 0.0% 5402 Food supplies 305 8,145 1,000 1,000 1,000 0.0% 5404 Medical supplies 59,636 62,238 50,000 65,000 65,000 0.0% 5405 Janitorial supplies 3,593 2,585 3,500 3,500 3,500 0.0% 5408 Vehicle equipment supplies 1,829 3,627 5,000 5,000 5,000 0.0% 5410 Uniforms - - - - - 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (conferences and education) - - - - - 0.0% 5802 Livestock claims - - - - - 0.0% 5804 Rabies clinics - 223 500 500 500 0.0% 7000 Supplies - - - - - 0.0%

Subtotal 70,432 79,750 65,250 80,250 80,250 0.0%

Capital Outlay:
7002 Furniture/Fixtures 703 - 500 500 500 0.0%

Subtotal 703 - 500 500 500 0.0%

Total Animal Control & Sheltering Services 85,716 108,510 104,192 121,571 122,662 0.9%

Expenditure Detail by Activity - Page 34 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

‘Animal Control &Shetring Servos (3500)

001 Salas & wanes mom vas 2005 Hest care 2005 Geo fe nsurance 2007 Heathinsuranea ced Zon Dental iournoe 2010 Veoninsrace 2210 VRS yea 2500 Hyon LDP “2002” Profesional sonies Othe Charges "20 Telaconmunictins- Reso Minenance 510% lee Supine ‘5402 Food cuppios 5108 Model spi {505 Jontra supoes 5408 Vehicle equpment supplies S810 Untoms, 550% Trav! (igs) 1504 Travel lconeronoes ard educaton) 5002 Livestock clams SM Rapes ence 7000 Suppies Satta pet Outay "702 Future ities Sattar

“ota Animal Control & Sheltering Services

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

General Properties (43020)

Personnel Services
1001 Salaries & wages 197,035 253,678 266,362 285,007 293,557 3.0% 2001 FICA 14,420 18,640 20,377 21,803 22,457 3.0% 2002 VRS 9,758 12,121 15,500 16,580 16,580 0.0% 2005 Health care 11,500 18,444 18,500 18,500 18,500 0.0% 2006 Group life insurance 905 1,092 1,092 1,092 1,092 0.0% 2007 Health insurance credit 431 526 516 516 516 0.0% 2008 Dental Insurance 1,535 1,951 2,000 2,000 2,000 0.0% 2010 Vision Insurance 156 197 200 200 200 0.0% 2210 VRS Hybrid Plan 12,168 14,484 15,500 15,500 15,500 0.0% 2500 Virginia Local Disability Program 766 914 611 611 611 0.0%

Subtotal 248,674 322,047 340,658 361,809 371,014 2.5%

Contractual Services:
3002 Professional services 216 - - - -
3004 Repair & maintenance services 33,531 25,491 63,000 63,000 63,000 0.0% 3008 Laundry/Aratex rental 43,271 29,218 30,000 30,000 30,000 0.0% 3009 Purchase of services 1,315 2,155 25,000 25,000 25,000 0.0%

Subtotal 78,333 56,864 118,000 118,000 118,000 0.0%

Other Charges:
5101 Electricity (all buildings) 219,718 236,950 255,000 265,000 298,600 12.7% 5102 Heating 24,058 19,719 18,000 18,000 18,000 0.0% 5103 Water/Sewer 57,668 51,920 72,000 72,000 77,200 7.2% 5203 Telecommunications 65 - 500 500 500 0.0% 5208 Insurance recoveries (liability) - - - - - 0.0% 5301 Boiler insurance - - 2,142 2,142 2,142 0.0% 5303 Flood insurance 2,129 5,146 2,200 2,200 2,200 0.0% 5305 Motor vehicle insurance 49,082 46,238 55,370 55,370 51,292 -7.4% 5308 General liability insurance 53,832 51,659 75,900 75,900 82,250 8.4% 5405 Janitorial supplies 9,457 8,717 20,000 20,000 20,000 0.0% 5407 Repair/maintenance supplies 32,128 34,972 32,000 32,000 35,000 9.4% 5408 Vehicle repair supplies 44,534 51,478 25,000 25,000 25,000 0.0% 5413 Miscellaneous 3,545 286 - - - 0.0% 5504 Travel (conferences & education) 1,829 - - - - 0.0%

Subtotal 498,045 507,085 558,112 568,112 612,184 7.8%

Capital Outlay:

7002 Furniture/Fixtures - - - - - 0.0% 8002 Rent/lease 546 2,387 1,600 1,600 1,600 0.0%

Subtotal 546 2,387 1,600 1,600 1,600 0.0%

Total General Properties 825,598 888,383 1,018,370 1,049,521 1,102,798 5.1%

Expenditure Detail by Activity - Page 35 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet Budget Expenatures Actual Actua ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras

General Properties (43020) Personnes Servieas

or ae or io Be

Solos & wanes 197035 253678 200382 Fic aa20 1ee00 2377 vrs 758 wait ‘5.500 Hest care nao toad 18500 Group ite surance os "082 ‘082 eat neurance erect a 28 16 ison neuranoe ‘6 “or 00 {YRS Hi Plan 12368 saat 15500 ‘Vigna Lea Diaby Progam 86 Sa en

Sub Basar zit Sass

“3002” Professional services 216 - - S008 Repair & maintenance ervess sas 2saor e000 3008 Laurntvtx rent azn 218 30000 53005 Prenat of senses ts 2158, 23000

Sibi! Tex ener e000 ‘ther Chae: S108 ect a basa rere 238950 208.600 102 Hestng 24086 19718 8.000 203. Teaconmuniatons . 0 5208 surance recovers aay) " 530! Baler meurance 2a {5305 Motor veheleneurnce siz $405 Janta supoes 20000 1408 Vahl eparsuplos 25000 1504 Travel (oneronces& educator) 2 subtotal era apt! Ostay fone Rentaes

“Total General Properties

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Local Health Department (51020)
Other Charges:

5601 Local contribution to Health Department 340,000 369,395 369,395 369,395 369,395 0.0%

Total Local Health Department 340,000 369,395 369,395 369,395 369,395 0.0%

Expenditure Detail by Activity - Page 36 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

‘Local Health Department (51020) ‘Ober Chara “601 Local ontibston to Heath Deparment

“ota Local Health Department

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28 40.00 89 108 sa 9.308 ozs 0% 40.000 00.98 300308 369.395 25 oom

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Cumberland Mountain Community Services Board (52050)
Other Charges:

5602 County contribution 39,996 39,996 40,000 40,000 40,000 0.0% 9999 Other - Audit Adjustments - Grant Match - - - - - 0.0%

Subtotal 39,996 39,996 40,000 40,000 40,000 0.0%

Total Cumberland Mountain CSB 39,996 39,996 40,000 40,000 40,000 0.0%

Expenditure Detail by Activity - Page 37 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

‘Cumberland Mountain Community Services Board (2080) ‘ober Chara “02 County conrauton 9902 Other“ Aust Austen - Grant Match Soto!

“otal Cumbertand Mountain CSB

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed

‘Expenditures Expentures. _Expenures—_Expencitures Expires

reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28 30906 0906 20000 40.000 40000 ame aE EI ECT 8 sane sa06 20900

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Social Services (53010)

5605 Local contribution to Social Services 525,000 556,000 589,918 616,649 716,649 16.2% 5609 Local contribution to CSA Administration 64,918 - 2,520 2,520 2,520 0.0% 5610 Local contribution to CSA Purchase of Service 263,137 265,657 263,137 263,137 381,137 44.8% 6001 Pauper Funerals - - - - - 0.0%

Total Department of Social Services 853,055 821,657 855,575 882,306 1,100,306 24.7%

Expenditure Detail by Activity - Page 38 of 61 4/16/2024 8:43 AM

DRAFT

Russell County Rectangle

‘county of Russet Budget Expenatures

Social Services (53010)

‘0s $610

‘Local contbton to Sci Services Leal cntbton to CSA Purchase of Sarvice

“otal Deparment of Socal Services

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua

‘Expenditures Expenditures. Expenures 25000 ‘9000 sagare 26337 2esésr 27 353.055 azuesr 55.575

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Appalachian Agency for Senior Citizens (53050)
Other Charges:

5203 Telecommunications 2,194 3,009 2,500 2,500 2,500 0.0% 5408 Local Match - AASC/Public Transit. - 5,000 5,000 5,000 5,000 0.0% 5413 Other expenses - Four County Transit 46,200 46,200 46,200 46,200 46,200 0.0% 5604 Appropriation - Local clubs/Memberships 32,275 32,275 32,275 32,275 32,275 0.0%

Total App. Agency for Senior Citizens 80,669 86,484 85,975 85,975 85,975 0.0%

Expenditure Detail by Activity - Page 39 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Appalachian Agency for Senor Gitzo (53050) ‘Ober Chace

“200 pin

“Tlecommuniatons ‘thar expenses Four Count Trent ‘ewconeon Local cktaMembershi

“otal Ane Aaene for Senior Citizens

FY 2024/2025 BUDGETED EXPENDITURES

Actual

Actua ‘etua Budgeted

‘Expenditures Expendtures, —Expeniures__Expeneiures Freasoz: © Freesoz2 = FYeanozs © FYE aa024 2108 3.000 200 2800 ° 5000 5000 5000 e200 4820 820 46200 sezs 75 32318 ez enceo prey asa75

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

County School Board Contributions (94020)

Other Charges:
6000-01 Other - Contribution - Operations 8,024,781 8,024,781 8,024,781 8,024,781 9,164,088 14.2% 6000-02 Other - Contribution - Debt Service 1,076,536 1,076,536 1,076,536 1,076,536 892,805 -17.1% 6001 Contributions to Employee Insurance - - - - -

Total Contributions to School Board 9,101,317 9,101,317 9,101,317 9,101,317 10,056,893 10.5%

Expenditure Detail by Activity - Page 40 of 61 4/16/2024 8:43 AM

DRAFT

Russell County Rectangle

‘county of Russet Budget Expenatures

County Schoo! Board Contributions (94020) ‘Other Charges 6000-02 Other -Conttbuon Debt Series G00! Conmbutone io Emo raurance

“otal Contibution to Schoo! Board

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua

‘Expenditures Expenditures. Expenures 024701 aozs7e1 o2e7e1 1076536 1076536 ares36 ox0.s17 soustt 30.317

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

SVCC Contribution (64010)

1003 RACE Program Salary - 4,125 4,331 4,634 4,773 3.0% 2001 FICA - 261 331 355 365 3.0% 5607 Appropriation 94,348 89,690 91,949 91,949 91,949 0.0% 5608 RACE Educational Program 275,297 141,252 141,252 141,252 141,252 0.0%

Total SVCC 369,645 235,328 233,201 238,190 238,340 0.1%

Expenditure Detail by Activity - Page 41 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet

Budget Expenatures

'SVCC Contribution 4010)

“O03 RAGE Program Salary

$807 poppin {$808 RACE Educational Progra

otal svee

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

428 4st ode e900 91940

218231 i752 seize 360.45 235328 233201

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Recreation Parks (71040)

Other Charges:
5101 Electrical 36,903 39,676 50,000 50,000 50,000 0.0% 5103 Water & Sewer 7,131 7,360 2,000 2,000 2,000 0.0% 5407 Repair/maintenance supplies 2,559 3,523 7,500 7,500 7,500 0.0% 5600 Finney Community Center 515 341 1,500 1,500 1,500 0.0% 5601 Lebanon Park 2,504 2,385 4,000 4,000 4,000 0.0% 5602 Honaker Park 2,826 8,510 4,000 4,000 4,000 0.0% 5603 Castlewood Park 8,375 105 4,000 4,000 4,000 0.0% 5604 Dante Park 4,233 427 4,000 4,000 4,000 0.0% 5605 Cleveland Park 3,320 3,079 4,000 4,000 4,000 0.0% 5606 Drill Community Center 584 1,158 1,500 1,500 1,500 0.0% 5607 Oak Grove Community Center 16,759 1,131 1,500 1,500 1,500 0.0% 5608 Castlewood Community Center - 219 1,500 1,500 1,500 0.0% 5609 Dante Community Center 1,870 4,086 1,500 1,500 1,500 0.0% 5610 Swordscreek Community Center - - - 1,500 1,500 0.0% 5611 Elk Garden Community Center - - 1,500 1,500 1,500 0.0%

Subtotal 87,579 72,000 88,500 90,000 90,000 0.0%

Total Recreation Park Centers 87,579 72,000 88,500 90,000 90,000 0.0%

Expenditure Detail by Activity - Page 42 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Recreation Park (71040)

te Cares: S100 Water @ Sever

$00 Feney Carman Caner ‘eo Homer ran

feo Davoren

oe Ditcommanty Cer {08 Gantovood Cony Centr Seto Seow Commun Catt

Soba

“otal Recreation Park Centre

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

sess seers

73 7360

255 525,

16 el

2508 2385

206 S510

4253 ar

3320 3079

a 168

" 0

s70 4006

7m 008

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Conference Center (72010)

1001 Salaries & wages 28,555 29,983 31,482 33,686 34,696 3.0% 2001 FICA 1,902 2,006 2,408 2,577 2,654 3.0% 2002 VRS 3,723 3,946 4,741 5,073 5,225 3.0% 2005 Health care 4,600 6,148 4,600 4,600 4,600 0.0% 2006 Group life insurance 154 162 148 148 148 0.0% 2007 Health insurance credit 73 78 60 60 60 0.0% 2008 Dental Insurance 314 329 314 314 314 0.0% 2010 Vision Insurance 36 36 36 36 36 0.0%

Subtotal 39,357 42,688 43,790 46,494 47,734 2.7%

3001 Contractual Services - 413 2,000 2,000 2,000 0.0% 3004 Repair & maintenance services 453 338 500 500 500 0.0% 3007 Advertising 571 - 1,000 1,000 1,000 0.0% 3008 Laundry/Aratex rental 1,844 3,999 3,000 3,000 3,000 0.0% 3009 Purchase of services 1,463 825 2,000 2,000 2,000 0.0%

Subtotal 4,331 5,575 8,500 8,500 8,500 0.0%

Other Charges:
5101 Electricity - - - - - 0.0% 5102 Heating - - - - - 0.0% 5103 Water/Sewer - - - - - 0.0% 5203 Telecommunications 1,353 749 1,000 1,000 1,000 0.0% 5405 Janitorial supplies 1,111 1,130 500 500 500 0.0% 5407 Repair/maintenance supplies 537 2,728 2,500 2,500 2,500 0.0% 5413 Miscellaneous - - - - - 0.0% 5504 Travel (conferences & education) - - - - - 0.0%

Subtotal 3,001 4,607 4,000 4,000 4,000 0.0%

7002 Furniture/Fixtures 1,619 - - - - 0.0%

Total Conference Center 48,308 52,870 56,290 58,994 60,234 2.1%

Expenditure Detail by Activity - Page 43 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Conference Center (72010)

“Ot Salas & wanes fone VRS 2005 Geo fe nsurance 2008 Dental ieurnce. Soto 2001 Contactal Seneas 2007 Aavertsan| 5008 Lauro on 1009. Parenago of earvess me Chara ‘S01 Eectrety 103 WatriSaver $405 Janta supoes S13. Misslaneoue S501 Trav! conerences &etueaton) Sotto 7002 FuurlFbres

‘otal Confrence Center

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

moses rages anase

502 2008 2408

a 3546 at

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“ses os 200

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Cultural - Old Courthouse (72020)

Personnel Services
1001 Salaries & wages 5,994 8,892 9,337 9,990 10,290 3.0% 2001 FICA 459 680 714 764 787 3.0%

Subtotal 6,453 9,572 10,051 10,754 11,077 3.0%

Contractual Services:
3002 Professional services (caretaker) - - 900 900 900 0.0%

Other Charges:

5203 Telecommunications 887 970 570 570 570 0.0% 5407 Repair & maintenance supplies 2,203 506 3,500 3,500 3,500 0.0%

Subtotal 3,090 1,476 4,070 4,070 4,070 0.0%

Total Cultural - Old Courthouse 9,543 11,048 15,021 15,724 16,047 2.1%

Expenditure Detail by Activity - Page 45 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Ccuturl - ld Courthouse (72020) Persone! Servese aon FIC

“002” Professional soveos (eather)

‘ther Chae S407 Ropar amantonance supe

“otal Cultural -014 Courthouse

FY 2024/2025 BUDGETED EXPENDITURES

Actual

Actua ‘etua

‘Expenditures Expenditures. Expenures 504 ase oss

480 20 a

Biss 572 ast

2203 08 350

80 are 070

954s 008 15001

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Library (73010)
Personnel Services

1001 Salaries & Wages 137,446 145,843 153,135 163,855 168,770 3.0% 1003 Salaries & wages - part-time 63,641 74,555 78,283 83,763 86,275 3.0% 2001 FICA 14,523 15,837 17,703 18,943 19,511 3.0% 2002 VRS 12,141 12,867 15,662 17,277 18,017 4.3% 2005 Health care 20,537 31,625 31,625 31,625 31,625 0.0% 2006 Group life insurance 734 788 800 800 800 0.0% 2007 Health insurance credit 349 379 349 349 349 0.0% 2008 Dental Insurance 1,428 1,662 1,165 1,165 1,165 0.0% 2010 Vision Insurance 148 156 156 156 156 0.0% 2210 VRS Hybrid Plan 5,636 6,325 6,325 6,325 6,325 0.0% 2500 Local Disability Plan 355 399 399 399 399 0.0%

Subtotal 256,938 290,436 305,603 324,655 333,392 2.7%

Contractual Services
3002 Professional Services 13,552 19,479 17,425 17,425 17,425 0.0%

Other Charges

5201 Postal services 267 226 300 300 300 0.0% 5203 Telecommunications 6,130 6,080 6,000 6,000 6,000 0.0% 5401 Office Supplies 6,724 4,996 6,500 6,500 6,500 0.0% 5407 Supplies 137 - 200 200 200 0.0% 5411 Books and subscriptions 40,314 39,056 33,000 33,000 33,000 0.0% 5413 Miscellaneous 2,797 4,791 1,500 1,500 1,500 0.0% 5414 Other grants 33,397 12,269 5,500 5,500 5,500 0.0% 5500 Professional Development 670 - - - - 0.0% 5501 Travel (mileage) - - - - - 0.0% 5504 Travel (Conferences & education) - - - - - 0.0% 5413 Library Donations - Miscellaneous - 2,407 1,500 1,500 1,500 0.0% 7004 Library Donations - Town of Lebanon & Honaker - 2,079 11,500 11,500 11,500 0.0%

Subtotal 103,988 91,383 83,425 83,425 83,425 0.0%

Total Library 360,926 381,819 389,028 408,080 416,817 2.1%

Expenditure Detail by Activity - Page 46 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Luray (73010)

Persone! Sorvcas

{003 Salas & wages -partime zona VRS 2005 Group fo nsurance 2008 Doral surance 2210 VRS Hird Pen 2500 Local Dsabity Pn Soba Contacts Sanvens ‘sone Profs Services omer Chass “201 Posts sonieos 401 Ofc Sippon ‘sor Supates ‘SEIT Books and suber 5814 Oergrnts $500 Proteaens Deveepment ‘5301 Travel mien) ‘5504 Tavel[Conleenees & education) 4513. —_Lorary Donatos -AMecolaneous 7004 Lorry Donations Toon of ebanon & Honaker

Soba

“ota Library

FY 2024/2025 BUDGETED EXPENDITURES

Actual Expenditures

Actua ‘Actua Budgeted Expontures: Expenditures Expenaiures

Proposed Exponditures

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Planning Commission (81010)

Contractual Services:
3002 Board Member Stipends 15,700 11,600 17,000 17,000 13,000 -23.5%

Subtotal 15,700 11,600 17,000 17,000 13,000 -23.5%

Other Charges:
5401 Office supplies - - - - - 0.0% 5413 Other expenses - - - - - 0.0% 5503 Travel (subsistence & lodging) - - - - - 0.0%

Subtotal - - - - - 0.0%

Total Planning Commission 15,700 11,600 17,000 17,000 13,000 -23.5%

Expenditure Detail by Activity - Page 47 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet Budget Expenatures Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28 Planing Commission (1010) "Contec! Serves “2002” Baars Member Stipend +5700 +1800 17,000 Sib! 75700 500 7,000, ther Chae:

“HOT Ofice sungses

S813 Oter expences

1503 Tava autostene & ean) Sotto

“ota Planing Commission 700 1600 17,000

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Industrial Development Authority (81050)

Other Charges:
5610 Chamber of Commerce 7,500 7,500 7,500 7,500 7,500 0.0% 9999 Other - Audit Adjustments - - - - - 0.0%

Subtotal 7,500 7,500 7,500 7,500 7,500 0.0%

Total Industrial Development Authority 7,500 7,500 7,500 7,500 7,500 0.0%

Expenditure Detail by Activity - Page 48 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Insta Development Authority (81080) ‘Oe Charo 5610. Chanter of Commarce 9009 Otar- Aust Adjustments Sibi!

“ota indus Development Author

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

7500 7500 7800 7 7 70 130 7300 1500

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

PSA Contributions (RC PSA & CWSA)
Contributions to operations -

RC - PSA - - - - - 0.0% Dante Sewer 112,262 45,596 130,000 130,000 130,000 0.0%

Total PSA Contributions 112,262 45,596 130,000 130,000 130,000 0.0%

Expenditure Detail by Activity - Page 49 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

SA Contributions (RC PSA & CWSA) ‘Soins to goeratans RO-PSA

“Total PSA Contributions

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

1282

s1z2se

- 20% ssaéo0 1soé00 sooo OOH 20.000 F 00 00%

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Cumberland Plateau PDC (81060)

Other Charges
6002 Appropriation CP-PDC 35,000 35,000 35,000 35,000 35,000 0.0%

Total Cumberland Plateau PDC 35,000 35,000 35,000 35,000 35,000 0.0%

Expenditure Detail by Activity - Page 50 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Ccumbertand Plateau POC (81060) ‘ote charges “002 hopin CP-POC

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed

‘Expenditures Expentures. _Expenures—_Expencitures Expires

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Cumberland Plateau Reg Housing Auth (81090)

Other Charges
5608 Appropriation - - 1,800 1,800 1,800 0.0%

Total Cumberland Plateau RHA - - 1,800 1,800 1,800 0.0%

Expenditure Detail by Activity - Page 51 of 61 4/16/2024 8:43 AM

DRAFT

FY 2024/2025 BUDGETED EXPENDITURES

‘county of Russet

Budget Expenatures Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

‘Cumberand Plateau Reg Housing Auth (81090)

‘ober Crass

“5 poproton . : 400 +200 fm ow.

“otal CumbertandPlsteau RHA,

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Highway Safety Commission (81080)

Other Charges
3002 Committee Stipends 4,600 4,650 4,650 4,650 - -100.0%

Total Highway Safety Commission 4,600 4,650 4,650 4,650 - -100.0%

Expenditure Detail by Activity - Page 52 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Highway Safty Commission (81080) ‘Ome chase “3002 Commie Spends

‘ota Highway Safty Commission

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

4000 4650 0

4000 400 490

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Contributions (91000)

5000 Expenditure Refunds - - - - - 0.0% 5084 RC Search & Rescue 2,000 2,000 2,000 2,000 2,000 0.0% 5085 SWCC Festival 500 500 500 500 500 0.0% 5086 Dolly Parton Imagination Library - - 500 500 500 0.0% 5088 Second Harvest aka Feeding America SW VA 2,500 5,000 2,500 2,500 2,500 0.0% 5091 Russell County Fair Association 7,500 7,500 7,500 7,500 7,500 0.0% 5096 Honaker Red Bud Festival - - 500 - - 0.0% 5099 Town’s Annual Fire Works Donation - - 2,000 2,000 2,000 0.0% 5102 Health Wagon - - 2,500 2,500 2,500 0.0% 5108 Russell County Diabetes - - 250 250 250 0.0% 8026 VFW - Contributions for Veterans’ Funerals - 923 2,500 2,500 2,500 0.0% 8027 Clinch River Valley Initiative - - 1,000 1,000 1,000 0.0% 8028 Clinch River Days Festival 500 1,500 500 500 500 0.0% 8030 Heart of Appalachia Tourism 2,500 5,000 2,500 2,500 2,500 0.0% 8031 SWVA EMS Council - 2,000 1,000 1,000 1,000 0.0% 8032 Fallen Warrior Donation - 5,000 - - - 0.0%

Subtotal 15,500 29,423 26,250 25,750 25,750 0.0%

Total Contributions 15,500 29,423 26,250 25,750 25,750 0.0%

Expenditure Detail by Activity - Page 53 of 61 4/16/2024 8:43 AM

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Russell County Rectangle

‘county of Russet Budget Expenatures

Contributions (91000) “3000 Expense Retunds 5085 SWCC Fecal 5068 Dy Partennaaiaton Library ‘088 Second Havel aa Feading Ames SV VA, 4001 Russa Comy Far Associaton £5009, Tonn’s Aaval Pre Woke Donaton 5108 Russo Com Diaotos {8027 Cinch River Valoy inate 18099 Heart Appalachia Tours 8082 Falen Wartor onan

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

2000 2600 2000 00 o ‘0 2500 000 2500 7500 700 i300 : : 2000 : : 20 : ° 4.000 2800 5.000 2,500 “ 2000 000 2 S000

0 was Fora

+5500 mana 250

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Tourism (81040)

Personnel Services
1001 Salaries & wages - - - 37,740 38,872 3.0% 1003 Part-time wages - 3,272 18,000 - - 0.0% 2001 FICA - 250 250 2,887 2,974 3.0% 2005 Health care - - - 6,147 6,147 0.0% 2006 Group life insurance - - - - - 0.0% 2007 Health insurance credit - - - 17 17 0.0% 2008 Dental Insurance 329 329 0.0% 2010 Vision Insurance 36 36 0.0% 2210 VRS Hybrid Plan 6,325 6,515 3.0% 2500 Local Disability Plan 35 35 0.0% 2011 Workmen’s compensation - - - 32 32 0.0%

Subtotal - 3,522 18,250 53,548 54,957 2.6%

Contractual Services:
3002 Professional services
3005 Maintenance service contracts 4,618
3006 Printing & binding 1,605 85 3,000 3,000 3,000 0.0% 3007 Advertising 13,958 4,356 3,000 3,000 3,000 0.0% 3008 Tourism Donations - 500 500 500 500 0.0%

Subtotal 20,181 4,941 6,000 6,500 6,500 0.0%

Total Tourism 20,181 8,463 24,250 60,048 61,457 2.3%

Expenditure Detail by Activity - Page 54 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

“Tourism 1040)

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FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Other Charges:
5607 Appropriation 7,500 7,500 10,500 10,500 10,500 0.0% 5801 Dues & Association Memberships - Black Diamond - - - - - 0.0%

Subtotal 7,500 7,500 10,500 10,500 10,500 0.0%

Total Clinch Valley Soil/Water Conservation District 7,500 7,500 10,500 10,500 10,500 0.0%

Clinch Valley Soil/Water Conservation (82030)

Expenditure Detail by Activity - Page 55 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

Cinch Val SolWater Conservation (2030) ‘oer Charges “S07 Roprntition 45801 Dues & Associaton Momborsps- lack Diamond

“ota Clinch Valley SoiWeter Conservation Distt

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

VPI Extension Service (83050)

Personnel Services
1003 Wages - Part-time (Grant) 43,072 68,803 72,243 56,808 58,512 3.0% 2003 Fringe Benefits Paid - VPI 14,466 18,052 18,955 21,382 22,023 3.0%

Subtotal 57,538 86,855 91,198 78,190 80,536 3.0%

Other Charges:
5203 Telecommunications - Local/Long Distance/Internet 3,077 2,740 3,000 4,800 4,800 0.0% 5401 Office Supplies - - - - - 0.0% 5504 Travel (Conferences & Education) - - - - - 0.0%

Subtotal 3,077 2,740 3,000 4,800 4,800 0.0%

Total VPI Extension Service Office 60,615 89,595 94,198 82,990 85,336 2.8%

Expenditure Detail by Activity - Page 56 of 61 4/16/2024 8:43 AM

DRAFT

‘county of Russet Budget Expenatures

\vPl Extension Service (83050) Personne! Sereas

003 -"Wamee Partie (Gran)

Fringe Benes Pai VPI

me Chara “5203, Teeconmuniatns- LocalLong Distancehiomet 1804 Travel (Coferences& Education)

“otal VP Extension Service Office

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘etua

‘Expenditures Expenditures. Expenures sor aos 283 aae6 aos ied Eas] ass 31,198 sor 200 000 sat ex ery eoets eosep 180

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Nondepartmental (99000)

Nondepartmental
1012 Line of Duty Act Premium 155,892 64,669 65,000 75,000 75,000 0.0% 1013 Workers’ compensation 164,200 174,731 175,000 185,000 158,583 -14.3% 1014 Bank Fees - 12,712 13,000 15,000 15,000 0.0% 5000 Expenditure refunds 319,290 157,497 - - - 0.0% 5200 CIFA Director Fees - 35,000 15,000 - - 0.0% 5203 Telecommunications Mobile 864 5,873 1,000 1,000 1,000 0.0% 5414 Retirement supplement - - - - - 0.0% 5700 CWSA Recovery - - - - - 0.0% 9912 DSS Retirement - - - - - 0.0% 9913 Misc. Refund of Taxes and Interest 9,750 - - - - 0.0% 9999 Appropriated Reserve - - - - - 0.0%

Total Nondepartmental 649,996 450,482 269,000 276,000 249,583 -9.6%

Expenditure Detail by Activity - Page 57 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Nondeparimentl 95000) Nencepartnerta

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FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ��Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Capital Outlay and Fund Transfers

5413 Capital Equipment - - - - - 0.0% 7054 Fairground Project 17,930 33,300 - - - 0.0% 7056 Maintenance Building 55,121 17,081 84,637 105,091 25,000 -76.2% 8004 Vehicle Replacement - - - - - 0.0% 8020 Belfast Water Project Phase II DHCD 36,734 57,995 - - - 0.0% 8023 Landfill Projects - - - 41,900 25,000 -40.3% 8024 Laurel Bed Lake Project - VECDA Grant - - - 25,000 - -100.0% 8025 Sprearhead Trails - Ranger & Trail Maintenance - - - 35,000 35,000 0.0% 8026 RC Recovery - 17,775 - - - 0.0% 8027 Other Capital Projects 623,798 (3,734) 63,639 110,000 - -100.0% 8029 Courthouse Project 539,698 3,641,111 - 265,000 - 0.0% 8030 Dante Depot Revitalization Project 2,781 - - - - 0.0% 8031 Capital (Roofing) 15,662 34,968 - - - 0.0% 8032 Sun Disposal Site - 102,188 - - - 0.0% 8033 Destination Center - 56,811 - - - 0.0% 8034 Ary Lee Campground - 79,243 - - - 0.0% 9000 Insurance Repairs 3,932 - - - - 0.0%

Total Capital Outlay 1,296,125 4,036,738 148,276 581,991 85,000 -85.4%

Transfers to Other Funds (98600)
1100 Sales Tax Transfer to Town of Lebanon 130,825 140,069 135,000 135,000 135,000 0.0% 1101 Sales Tax Transfer to Town of Honaker 59,321 63,290 65,000 65,000 65,000 0.0% 1102 Sales Tax Transfer to Town of Cleveland 8,426 9,147 10,000 10,000 10,000 0.0% 1103 Sales Tax Transfer to Town of St. Paul 7,401 7,873 8,000 8,000 8,000 0.0%

205,973 220,379 218,000 218,000 218,000 0.0%

Total Capital Outlay & Fund Transfers 1,502,098 4,257,117 366,276 799,991 303,000 -62.1%

Capital Outlay (94010)

Expenditure Detail by Activity - Page 58 of 61 4/16/2024 8:43 AM

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Russell County Rectangle

‘county of Russet Budget Expenatures

‘Capital Out (8401) 7084 Fareyeune Project 2004 Vehicle Repacemer 023 Lanatt Projets ‘8024 Lire! Soa Lake Projet - VECDA Geant 18025. Sprerhed Tras Ranger &TalMatenance ‘28 RC Recovey ‘27 Oar Capt Projects 18090 Dante Depot Rviaizaton Pree. 031 Capital Roo) 18082 Sun Disposal Ste 033. Dasthaton Canter 8094 Ary Lee Campiraund 9000 Insuranco Ropar Tota Capital Outlay

‘Transfers to thor Funds (88600) HOY Sales Tax Transeo Toon of Honor ‘03. Sales Tax Taner Town oft Pl

“Total Capital Out & Fund Teantors

FY 2024/2025 BUDGETED EXPENDITURES

Actual ‘tual ‘Actua Budgeted Proposed Expenditures Expenditures Exponditres—Expanatures_—_Experuras wrs20 300 seat raat 23.706 B73) 278 ~ 15.662 as08 ° 102,368 seat : 79243, asa2 76.25 TNE ‘sons ‘o60 30.21 0290, ‘3425 our rant 1502008

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Debt Service (95010)

County - Dante Sewer Pumps
9120 Principal & Interest - - - - - 0.0%

RC-IDA
9125 Principal & Interest 470,351 469,456 471,310 471,310 471,310 0.0%

RC-PSA
9130 Principal & Interest 342,990 510,133 510,133 510,133 510,133 0.0%

Total Debt Service 813,341 979,589 981,443 981,443 981,443 0.0%

Total General Fund 27,670,927 31,840,518 27,889,656 29,781,538 30,934,594 3.9%

Surplus (Deficit) in General Fund 944,704 718,250 0 (0) (646,573)

Expenditure Detail by Activity - Page 59 of 61 4/16/2024 8:43 AM

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Russell County Rectangle

‘county of Russet Budget Expenatures

Debt Serves (98010) ‘County: Dante Sewer Pumps ‘320 Pendpl & arest corny 2125 Prnpal& aest 190 Pring & est ‘Total General Fund

‘Surolus (Deficit in General Fund

FY 2024/2025 BUDGETED EXPENDITURES

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Special Revenue Funds:

Virginia Public Assistance Fund (FUND 201) 5,210,980 5,979,288 5,494,856 5,494,856 5,494,856 0.0%

SWVA ASAP Fund (FUND 202) 189,799 206,301 203,032 203,032 203,032 0.0%

Coal Road Fund (FUND 203)

Expenditures:
Maintenance of Highways, Streets, Bridges and Sidewalks 125,000 - 260,000 285,000 285,000 0.0% Contribution to VCEDA 25,000 209,159 65,000 65,000 65,000 0.0%

Total Coal Road Fund 150,000 209,159 325,000 350,000 350,000 0.0%

Comprehensive Services Act Fund (FUND 204) 1,360,074 1,368,553 1,400,000 1,400,000 1,400,000 0.0%

Total Special Revenue Funds 6,910,853 7,763,301 7,422,888 7,447,888 7,447,888 0.0%

Expenditure Detail by Activity - Page 60 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

‘Special Revenue Funds:

Virgina Pubic Atsstance Fund (FUND 201)

'SWWVA ASAP Fund (FUND 202)

coal Road Fund (FUND 203) Expenditures Mantonance of Highways, Stet, Brigos and Sowa ‘Total Coal Road Fund

‘Comprehensive Services Act Fund (FUND 204)

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires 210900 Serezee __sacasa 180,790 zog301 __aoso 125000, - 2009 25000, 200.60 22.08 750.000 200.159 35000 ‘senor 1300 53 +40, 000 eo108ss reso. razes88 at, 441 00

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FY 2024/2025 BUDGETED EXPENDITURES

County of Russell Budget Expenditures FYE 6/30/2025

Actual
Expenditures
FYE 6/30/21

Actual
Expenditures
FYE 6/30/22

Actual
Expenditures
FYE 6/30/23

Budgeted
Expenditures
FYE 6/30/24

Proposed
Expenditures
FYE 6/30/25

Enterprise Funds:

Russell County Canneries (83990)
Total Expenditures 43,448 35,006 25,000 25,000 25,000 0.0%

Dante Sewer Fund:

Personnel Services:
1001 Salaries and Wages - - - - - 0.0%

Contractual Services:

3002 Dante Sewer Loan 49,572 49,572 49,572 49,572 49,572 0.0%

Other Charges:
5101 Utilities - - - - - 0.0% 5405 Materials and supplies - - - - - 0.0% 5401 Office expenses - - - - - 0.0% 5407 Repairs & maintenance - - - - - 0.0%

Total Expenditures 93,020 84,578 74,572 74,572 74,572 0.0%

Total Primary Government 34,674,800 39,688,397 35,387,116 37,303,998 38,457,054 3.1%

Expenditure Detail by Activity - Page 61 of 61 4/16/2024 8:43 AM

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‘county of Russet Budget Expenatures

Enterpri

Russell County Cannorie (83900) ‘otal Expenatures

Funds:

Persone! Sonics:

“2002” Dante Sawer Loan

ther Chae: 1405. Matorals ad spots 5407 Repats 4 raitonance

‘Tota Expenatures

‘Total Primary Government

FY 2024/2025 BUDGETED EXPENDITURES

Actual Actua ‘Actua Budgeted Proposed ‘Expenditures Expentures. _Expenures—_Expencitures Expires reasoz! © Freesoz2 © FYeanozs «= FYeesoéM © FYEGI0.28 ome 35006 sosre 4osr sxoz0 waste sqev4an0 38,608,367

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Revenues
Expenditures
FY25 Russell County Budget Resolution.pdf
FOREWORD
THE COUNTY OPERATING BUDGET FOR FISCAL YEAR 2023-2024 (JULY 1, 2023, THROUGH JUNE 30, 2024) PRESENTED IN THIS DOCUMENT WAS ADOPTED AND APPROPRIATED BY RESOLUTION OF THE RUSSELL COUNTY BOARD OF SUPERVISORS ON JUNE 26, 2023. THE COUNTY OPERATING BUDGET ...

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