Tristan Harris, Mayor James Manspile, Vice Mayor James Eubank Rose Jeter Marlon Rickman  DE BUCA  Called Town Council Meeting Monday, June 24, 2024 Meeting' 7:00 p.m. Town Hall 19753 Main St Buchanan, VA 24066  Conference call-in option: 701-802-5423 Access Code:3474425  AGENDA  A. ROLL CALL. AND ESTABLISHMENT OF QUORUM  B. MOMENT OF SILENCE  C.PLEDGE OF ALLEGIANCE TOTHE U.S. FLAG D. NEW BUSINESS/ACTION ITEMS/PUBLIC HEARINGS  1. Resolution R24-0624-07: A Resolution Approving the FY 2024-2025 Fiscal 2. Resolution R24-0624-08 Al Resolution Approving the FY 2024-2025 3. Ordinance 024-0624-02 to amend Meals and Transient Occupancy Taxes  Plan  Expenditure Budget.  E.ADJOURNMENT  1    RESOLUTION R24-0617-07  a HIR  181  Atai regular meeting oft the Town Council ofthe' Town of] Buchanan held at thel Buchanan Town  Hall on the 24th day of. June,2024 beginning at' 7:00 p.m.:  MEMBERS: Tristan Harris, Mayor James Manspile, Vice-Mayor James Eubank Rose. Jeter Marlon Rickman On motion of adopted:  VOTE:  which carried by a vote of#-#, the following was  A Resolution  Approving the FY 2024-2025 Fiscal Plan  WHEREAS, THE TOWN COUNCIL OF BUCHANAN, VIRGINIA, HAS RECEIVED BUDGET REQUESTS FROM THE TOWNS' OFFICERS, HEADS OF DEPARTMENTS, OFFICES, BOARDS,COMMISSIONSANDAGENCESFORPREPARATIONOFTHEBUDGET WHEREAS THE COUNCIL HAS PUBLISHED NOTICE OF THE PROPOSED BUDGET BASED ON SUCH REQUESTS, HELD A PUBLIC HEARING ON THE PROPOSAL, AND CONSIDERED THE PROPOSED BUDGET INTERMS OF THE PUBLIC HEALTH, SAFETY, WHEREAS THE COUNCIL HAS HERETOFORE PREPARED A BUDGET FOR FISCAL YEAR: 2024-2025 FOR: INFORMATIONANDFISCALPLANNINANNINGONLY;AND, WHEREAS THE COUNCIL IS NOT OBLIGATED TO APPROPRIATE OR COMMIT ALL FUNDS FOR ANY TEMSINCLUDEDIN THE PROPOSED BUDGET AND: NO FUNDS MAY BE DISBURSEDWITHOUTANAPPROPRIATIONBYTHETOWNCOUNCILOFBUCHANAN.  FORI FISCALYEAR: 2024-2025.  ANDWELFARE.  1    RESOLUTION R24-0617-07  GeneraFund $297,950 $102,000 $65,610 $36,000 $55,788 $173,453 $903,351 WaterFund $424,300. $250,000 $674,300 SewerFund $252,500 $252,500 Event Fund $214,850 $214,850. Taxes and Rates  Revenues: Real & PersonalF PropertyT Taxes $172,550 Other Local Taxes Garbage Fees From Commonwealth Usec of Money& & Property Transfer fromE Event Fund Drawdown ofFund Balance Total Revenues: Chargest for Service Restricted Grant Total Revenues: Chargest fors Service Total Revenues: Proceeds from Events Total Propertyl Tax Personal Property Meals Tax Transient Occupancyl Tax Trash! Fee- Residential Trash Fee- Commercial Sewer Rate Water Rate- Baser Residential (upto4 4000gallons)  Expenditures: Adminstration Public Safety PublicV Works Trash  $470,719 $53,000 $287,632 $92,000 $903,351 $152,682 $31,700 $250,000 $0 $187,676 $622,058 $234,730 $0 $234,730 $159,062 $55,788 $214,850 $0.143/$100 $0.32/$100 6% 6% $19.50/mo $33.00/mo $38.25/mo $48.25  Expenditures: Operations Water Plant. Restricted Grant Water Project DebtService Expenditures: CostofOperation Sewer Projects Expenditures: Event Expenses Transfert to General Fund.  NOW,THEREFORE, BEITRESOLVED,; THATTIEPSCALYEAR2UA 2025 A REVENUE BUDGET OF $2,045.001 AND EXPENDITURE BUDGET OF $1,974989 ARE. ADOPTED FOR THE FISCAL YEAR BEGINNING JULY 1, 2024, AND EXTENDING TO JUNE 30, 2025, FOR THE FUNCTIONS AND  PURPOSES INDICATEDHEREAFTER.  BE. IT FURTHER RESOLVED THAT THE. APPROVAL OF THIS BUDGET SHALLI NOT  CONSTITUTE. AN APPROPRIATION OF FUNDS.  ORDERED THIS THE: 24th DAY OF JUNE 2024.  THE. FOREGOING RESOLUTION WAS DULY ADOPTED BY THEI FOLLOWING  2    RESOLUTION R24-0617-07  AYES: NAYS: ABSTAIN:  APPROVED:  Tristan Harris, Mayor ATTEST:  Claudine Stump, Town Clerk  3    RESOLUTION R24-0617-08  a BUCE  1811  Atai regular meeting oft the Town Council ofthe Town ofBuchanan: held at the Buchanan Town  Hall on the 24th day of. June,2024 beginning at 7:00 p.m.:  Oni motion of adopted:  which carried by a vote of#-#, the following was  A Resolution Fiscal Year 2024-2025  For the' Town of] Buchanan Appropriation of the Adopted Town Expenditure Budget for  ITI Is HEREBY RESOLVED BY1 THE TOWN COUNCIL OF BUCHANAN, VIRGINIA, THATT THEI FOLLOWING, ANNUAL APPROPRIATIONS OF FUNDS. AREI MADEI FOR THE FISCAL YEAR BEGINNINGJULY1, 2024, AND: ENDING JUNE 30, 2025, FOR1 THEI FUNCTIONS AND  PURPOSES: INDICATED: HEREAFTER  1    RESOLUTION R24-0617-08  General Fund  Town Council  Salaries Advertising Convention & Education Mileage Reimbursement Miscellaneous Expense Dues and Memberships Transition Cost Legal Services IndependentAuditor Salaries Overtime FIÇA/Medicare Tax VRS- Retirement VRS Hybrid Disabilty Ins VRS-G Group Life Health Insurance Worker's Compensation Unemployment Insurance Bonuses Accounting Services Advertising Bank Service Charges CivicPlus Website Copy Machine Rental Dues and Memberships Wor@Permiting/Code Enforcement WorQSet-up Mileage Reimbursement Miscellaneous Expense MuniCode Agenda MMGT MuniCode -Town Code Office Supplies Postal Services Printing and Binding Telecommunications  $5,050 $2,250 $250 $250 $250 $2,500 $75,000 $25,000 $13,350 $105,000 $O $92,000 $7,038 $1,086 $19,740 $6,256 $681 $245 $9 $15,000 $500 $700 $3,188 $3,000 $900 $2,600 $1,700 $400 $1,000 $2,184 $2,620 $6,000 $3,250 $5,000 $45,000  General & Financial Administration  Clerk-Treasurer- -Administration  2    RESOLUTION R24-0617-08  Town! Manager- Administration  Salaries Fica/Medicare Tax VRS-Retirement VRS- Groupl Life VRS Hybrid Disabilty Ins Healthl Insurance Worker's Compensation Unemployment Insurance Bonus Dues and Memberships Mileage Reimbursement Miscellaneous Expense FY'25Salary Adjustments Police Department Fire Dept building maint. Grant (Firefighter) Purchasei for Fire Dept Brush Grinding Trash Pickup Salaries & Wages Overtime Bonus FICA/Medicare Tax VRS VRS Hybrid Disabilty Insurance Health Insurance Worker's Compensation Unemployment Insurance Capital Outlay Electricity- -Streetlights Electricity- Town Hall General LiabilityInsur Heating Fuel Janitorial Services Repair & Maint Services Repair & Maint Supplies Street Repair-Snow Removal Telecommunications Uniforms & Safety Clothing Vehicle & Equip Fuels Misc. Expenses Park/Building mprovements Playground Community Develop Grant Covid &ARPA Bank of Botetourt Total General Fund Expenses  $100,000 $80,000 $6,120 $9,024 $944 $11,300 $592 $112 $0 $1,000 $500 $500 $20,000 $38,000 $5,000 $10,000 $o $9,000 $83,000 $84,000 $2,000 $o $o $4,590 $708 $4,080 $592 $0 $8,000 $18,000 $5,000 $20,000 $5,000 $4,800 $20,000 $6,000 $1,000 $3,800 $2,500 $4,000 $10,000 $80,000 $0 $0 So $9,752 $811,351  Law Enforcement Fire & Rescue Services Trash Department Public' Works General Properties  Capital Projects eral improvements  Debts Service    RESOLUTION R24-0617-08  Water Fund  Water Operations  Salaries & Wages Overtime FICA/Medicare Prof Svcs & Miss Utility Operating Contract ARPA Water Expenditures Repairs & Maint Postal Service Permits Utilities Dues and Memberships Repair & Maint Supplies Vehicle & Equips Supplies Operating Supplies Machinery & Equipment Cost Lead Service Line Grant Repairs & Maint Contract Utilities Telecommunications Operating Supplies Machinery & Equipment Cost VRAI Loan USDAL Loan Total Water Fund Expenses Sewer Fund Expenses Salaries & Wages Overtime FICA/Medicare Virginia Unemployment Tax Lease/Rent of Equipment Machinery & Equipment Cost Operating Contract Operating Supplies Permits Prof Svcs & Miss Utility Repair & Maint Supplies Repairs & Maint Contract Sludge Disposal Utilities Vehicle & Equip Supplies ARPAS Sewer Expenditures Sewerl Misc, Expenses Telecommunications WWTP Improvements Pumps for Lift Station SER Cap Grant Contingencies Sewer Fund Total Expenses  $12,000 $1,000 $250 $250 $100,000 $9 $30,000 $500 $3,000 $16,000 $500 $15,000 $5,000 $8,500 $5,000 $250,000 $13,000 $10,000 $500 $2,200 $6,000 $41,312 $146,364 $666,376 $7,000 $500 $900 $80 $2,000 $3,000 $110,000 $7,000 $1,500 $250 $9,000 $7,000 $5,500 $30,000 $250 $o $0 $750 $50,000 $o $234,730  ater Filtration! Plant.  Debt Service  Sewer Operations  Capital Projects  4    RESOLUTION R24-0617-08  Event Fund  Coordination Events  Event Planner Christmas Market Arbor Day Celebration Easter Egg Hunt Civil War History' Weekend Buchanan Garden Festival LEUPolice Bicycle Tour Bo Co Wild Reggae by the River Pork by the. James Botetourt Co. Fair Mountain Magic Christmas Parade Christmas Eve Luminaries Misc. Event Supplies Advertising Town Events Recreation Supplies Parks & Recreation-Other Repairs & Maint Contract Utilities Carnival Operations Remittance to Botetourt Co. Total Event Fund Expenses  $50,000 $5,100 $3,000 $500 $2,500 $3,000 $50 $75 $18,000 $0 $100 $5,000 $500 $350 $0 $8,000 $1,200 $100 $0 $4,165 $5,000 $20,000 $10,000 $136,640  Carnival  Now, THEREFORE, BEl ITl FURTHER RESOLVED BY THETOWNO COUNCILOF BUCHANAN,VIRGINIA, THATT THE. APPROPRIATIONS FORI FISCAL YEAR 2024-2025, BEGINNING. JULY 1, 2024, ANDI ENDING JUNE 30, 2025, BE MADE AS FOLLOWS: 1. ALL APPROPRIATIONS ARE DECLARED TO BE MAXIMUM, CONDITIONAL, AND APPROPRIATE APPROPRIATIONS, THE PURPOSE BEING TO MAKE THE APPROPRIATIONS PAYABLE IN FULL IN THE AMOUNTS NAMED HEREIN, IF NECESSARY, AND THEN ONLY IN THE EVENT THE REVENUES COLLECTED AND OTHER RESOURCES AVAILABLE DURING THE YEAR ENDED. JUNE 30, 2025,FOR WHICHTHE APPROPRIATIONS ARE MADE, ARE SUFFICIENT TOPAY ALLTHE. APPROPRIATIONSI IN FULL; OTHERWISE, THE SAID APPROPRIATIONS SHALL BE DEEMED TO BE PAYABLE IN SUCH PROPORTION. ASTHE SUM OF ALL REALIZED REVENUE ISTOTHE TOTAL AMOUNT OFTHE REVENUES ESTIMATED BY THE TOWN COUNCIL OF BUCHANAN TO BE AVAILABLE FOR. APPROPRIATION IN  THE YEAR ENDING. JUNE 30, 2025.  5    RESOLUTION R24-0617-08  2. THE TOWN COUNCIL OF BUCHANAN RESERVES THE RIGHT TO CHANGE DURING ANY TIME DURING. SAIDE FISCALYEAR1 THE COMPENSATION SOE PROVIDEDTOANY OFFICER OR EMPLOYEE OR TO ABOLISH ANY OFFICE OR POSITION EXCEPTING SUCH OFFICE OR POSITION AS IT MAY BE 3. FURTHER, THE TOWNI MANAGERISAUTHORZEDT TOMAKE: SUCHF REARRANGEMENTS: OFI POSITIONS ANDAPPROPRIATIONS WITH THE SEVERAL DEPARTMENTS UNDER THE CONTROL OF THE TOWN COUNCILTHAT MAY BEST MEET THE NEEDS AND INTERESTS OF BUCHANAN, VIRGINIA; AND THE TOWN MANAGER IS AUTHORIZED TO MAKE TRANSFERS OF FUNDS FROM ONE LINE ITEM TO THE TOWN MANAGER MAY INCREASE APPROPRIATIONS FOR THE FOLLOWING ITEMS OF NON- BUDGETED REVENUE THAT MAY OCCUR DURING THE FISCAL YEAR: A. INSURANCE RECOVERIES RECEIVED FOR DAMAGE TO TOWN VEHICLES OR OTHER PROPERTY FOR WHICHTOWN FUNDSHAS BEENEXPENDED TO MAKE REPAIRS. B. REFUNDS OR REIMBURSEMENTS MADE TO1 THET TOWNF FOR WHICH THE TOWN HAS EXPENDED FUNDS DIRECTLY RELATED TO THAT REFUND OR REIMBURSEMENT. C. ADDITIONAL, UNBUDGETED GRANTS RECEIVED DURING THE FISCAL YEAR THE TOWN MANAGER MAY APPROPRIATE BOTH REVENUE AND EXPENDITURES FOR DONATIONS BY CITIZENS OR CITIZEN GROUPS IN SUPPORT OF TOWN PROGRAMS. ANY REMAINING UNENCUMBERED BALANCE OFA ARESTRICTED DONATION ATTHE END OFTHE FISCALYEAR WILLBE BEl ITl FURTHER RESOLVED THATTHE TOWNI MANAGER IS AUTHORIZED TOPRE- APPROVE ACCOUNTS PAYABLES INVOICES FOR PAYMENT AROUND THE 15TH AND AROUND THEI END OFI EACH MONTH! PRIOR TO FORMAL APPROVAL BY TOWN COUNCIL OF BUCHANAN. FORMAL APPROVAL BY THE TOWN COUNCIL OF BUCHANAN WILL BE MADE DURING THE MEETING OF THE MONTH FOLLOWING THE. ACTUAL PAYMENT OF THE BILLS. THIS PROCEDURE WILL ENABLE THE TOWN TO. AVOID PAYING PENALTY  PROHIBITED BY LAW FROMABOLISHING.  ANOTHERWITHINAND BETWEEN. ANY APPROPRIATION.  FOR WHICH THERE IS SUFFICIENT REVENUESTO! DEFRAY EXPENDITURES.  REAPPROPRIATEDI INTO THE SUBSEQUENT FISCALYEAR.  ANDI INTERESTCHARGES FOR THEI LATEI PAYMENT OF INVOICES.  ORDERED THIS THE: 24th DAY OF. JUNE: 2024.  THE FOREGOING RESOLUTION WAS DULY ADOPTED BYTHE FOLLOWING  MEMBERS: Tristan Harris, Mayor James Manspile, Vice-Mayor Rose. Jeter Marlon Rickman James Eubank  VOTE:  6    RESOLUTION R24-0617-08  APPROVED:  Tristan Harris, Mayor ATTEST:  Claudine Stump, Town Clerk  7    Ordinance 0-24-0610-02  BUC  81  At a regular meeting oft the' Town Council oft the Town of Buchanan held at the Buchanan Town Hall on  the 24th day ofj June 2024 beginning at 7:00 p.m.:  On motion of Councilmember.  which carried by a vote of #-# #, the following was adopted:  An Ordinance. Amending  The Tax Levy Amounts For The Meals And Transient Occupancy Taxes  Whereas the' Town Council desires to amend Sections 22-41 and 21-70 oft the Buchanan' Town Code. Now Bel ItTherefore Ordained, that Section 21-41.Levy oftax; amount, be amended to read as follows: In addition to all other taxes and fees of any kind now or hereafter imposed by law, a tax is hereby levied and imposed on thej purchaser of all food served, sold or delivered ini the Town in or from a restaurant, whether prepared in such restaurant or not and whether consumed on the premises or not, or bya caterer. The rate ofthis tax shall be six (6) percent ofthe amount paid for such food. Ini the computation Be Itl Further Ordained, that Section 21-70. Levied; amount, be amended to read as follows:  oft this tax, any fraction of one-half cent or more shall be treated as one cent.  There is hereby imposed and levied by the Town of Buchanan a transient occupancy tax on all hotels, motels, boarding houses, Inns, Bed & Breakfast Inns and travel campgrounds operating within the boundaries oft the Town of] Buchanan. Said tax shall bei in amount of6 6 per cent (6%) oft the charge for the occupancy of any room or space occupied, said tax to be collected from thej person occupying: said rooms  ors spaces. MEMBERS: Tristan Harris, Mayor James Manspile, Vice-Mayor Rose Jeter Marlon Rickman James Eubank  VOTE:  Tristan Harris, Mayor ATTEST: Town Clerk    NOTICE OFF PUBLICHEARING TOWNOFBUCHANAN PROPOSED! MDOEANVASBAHER.NE  Thel Town ofE Buchanan givesr notice ofp publici hearingf for receivingc comment ont thep proposed fiscaly year) July1 1,2024t toJ June 30, 2025. Thel hearingv willl be! held on! Monday, June: 10, 2024 Townt budgetf for Halla at1 19753N Mains St., Buchanan. Any citizenr maya attenda andp presentt their views copy oft thec completep proposal isa availablet forr reviewa att thel Townd officev the Town's website.1 Thet followingi isas summary oft thet budget.  at7:00PMI inT Town ont the proposed! budget.A weekdays from 8:00AMt to 5:00PMoron  GeneralFund  Revenues: Real8 & Personal PropertyTaxes Other Locall Taxes Garbage Fees From Commonwealth Usec ofN Money &F Property Transfert from Event Fund Drawdowno ofFund Balance Total Revenues: Charges for Service Restricted Grant Total Revenues: Charges for Service Total Revenues: Proceedsi from Events Total  $172,550 $297,950 $102,000 $65,610 $36,000 $78,210 $151,031 $903,351 $424,300 $250,000 $674,300 $252,500 $252,500 $214,850 $214,850  Expenditures: Adminstration Publics Safety Public Works Trash  $470,719 $53,000 $287,632 $92,000 $903,351 $152,682 $31,700 $250,000 $0 $187,676 $622,058 $234,730 $0 $234,730 $159,062 $159,062 Change Nochange 2%1 Increase 2%1 Increase $0.501 Increase Noc change Nochange Noc change  WaterFund  Expenditures: Operations Water Plant Restricted Grant Water Project Debts Service Expenditures: Cost of Operation Sewer Projects Expenditures: EventE Expenses  SewerF Fund  EventF Fund  Taxesa and Rates Proposed Current $0.19/$100 $0.32/$100 4% 4% $19.00/mo $33.00/mo $38.25/mo $48.25  Propertyl Tax Personal Property Meals Tax Transient Occupancy Tax Trash Fee- Residential TrashF Fee- Commercial Sewer Rate Water Rate- Baser Residential (upt to4 4000g gallons)  Proposed $0.143/$100 $0.047Reduction $0.32/$100 6% 6% $19.50/mo $33.00/mo $38.25/mo $48.25  Thef figures showni int thep proposed budgeta ares subject toc changep priort toa adoption. Thel Town take any action att thel hearing; anya actiono ont the! budget anda adoption oft taxr rates willt Councilv witl not  regular Town Council meeting. Town Council, Town of Buchanan  takep place att the June    ACTUAL CURRENT FISCALYEAR FISCALYEAR FISCAE) YEAR 2025F PLANING. PECENT 2023 $148,231 $150,000 $150,000 $520 $4,000 $19,640 $15,500 $20,000 $1 $50 $2,355 $2,000 $2,000 Total $170,747 $171,550 $172,550 $64,186 $51,000 $70,000 $23,794 $23,000 $24,000 $4,009 $3,500 $4,000 $41,746 $42,500 $43,000 -$143 $14,000 $14,000 $66,314 $60,000 $80,000 $20,000 33% $7,005 $5,000 $15,000 $10,000 200% $25,365 $27,000 $45,000 $18,000 67% Total" $232,277 $226,000 $295,000  FISCALY YEAR FY2025 $0 ($3,500) -88% $4,500 29% $o N/A $0 N/A $1,000 1% $19,000 37% $1,000 4% $500 14% $500 1% $0 N/A $69,000 31% $0 N/A $0 N/A $o N/A ($500) -20% ($500) -50% -$1,000 $o N/A $32,000 $2,700 3% $2,700 ($4,000) -100% $o N/A $2,500 N/A $1,225 54% $o N/A $o N/A $0 N/A $0 N/A ($275) -1% $0 $0 ($515,290) -100% $o $0 N/A $0 $o N/A $o $o N/A $0 $0 N/A  REVENUEE ESTIMATES RealPropertyl Texes Current7 Taxes PersonalP PropertyT Taxes Current7 Taxes  2024 2025PLAN /DEC. INC.ADEC.  Real& Personal Property Taxes  Delinquentl Taxes Delinquent Taxes Penalties &I Interest Locals Sales&UseT Taxes Consumer Utilityl Taxes Consumption1 Tax BusinessLicense Taxes Vehicle Fees Bank Franchise Fees Occupancyl Tax Meals Taxes Zoning Permits SignPermits Speciall Use Permit Propertyleins Zoning Violations Interest! Income Rentalincome Garbage CollectionF Fee VA Come oftheA Arts DHCD Grant Communications? Tax Rollings Stockl Taxes HB599 Aidte tol LocalPolice PPTRA-Car TaxR Relief VAD Depto ofHealth Grant Forest Land Management Fire Programs Funds CoronaR RecFu/ARPA Transferf frs Sewer Fund Trensfer:tGeneralFs TransferfrWaterFd  $500 $50  Other LocalT Taxes  Permits/Fees/Regue  $975 $250 $o $100 $o $100 $3,292 $2,500 $2,000 $1,350 $1,000 Total $5,617 $3,950 $2,950 $540 $3,000 $35,000 $32,000 1067% $1,365 $1,000 $1,000 Total $1,905 $4,000 $36,000 $96,968 $99,300 $102,000 $96,968 $99,300 $102,000 $4,500 $4,000 $o $0 $o $0 $1,833 $o $2,500 $0 $2,275 $3,500 $36,161 $33,000 $33,000 $11,608 $11,610 $11,610 $0 $0 $o $0 $0 $o Total $54,102 $50,885 $50,610 $15,000 $15,000 $15,000 $466,482 $515,290 $o $o $0 $o $o $o $0 $0  $250 $100 $100 $500  Usec ofMoney/Prop GarbageF Fees Commonwealth Non-CategoricalAld  CategoricalAid InterfundT Transfers  Total $481,482 $530,290 $15,000 -$515,290 -97%  Total    ACTUALFISCAL CURRENT FISCALYEAR FISCALYEAR FY2025 YEAR2023 FISCALYEAR 2025PIAN 2025PLAN PECENT $37,916 $35,000 $38,000 $3,000 9% $37,916 $35,000 $38,000 $20,734 $5,000 $5,000 $o $10,000 $10,000 $o $100 $37,916 $15,100 $15,000 $75,832 $50,100 $53,000 $2.900 $o $9,000 $9,000 $79,928 $81,500 $83,000 $1,500 2% $79,928 $90,500 $92,000 $36,036 $49,400 $64,000 $14,600 30%  EXPENSEESTIMATES  2024  INC./DEC, INC./DEC. $3,000 9% $o N/A $o N/A ($100) -100% -$100 1% $o $0 $1,500 2% $o 0% $o N/A $0 N/A ($508) -46% $o N/A $o 0% $o 0% $o 0% $o 0% $0 0% $o 0% $0 0% $o N/A $o N/A $o N/A $0 0% $0 0%  lawE Enforcement Fire&R Rescue Services  PoliceD Department FireD Depth buildingr maint. Grant( (Firefighter) Purchasef forFire! Dept TotalPublics Safety-E Expenses BrushGrinding TrashP Pickup Salaries8 &V Wages Overtime Bonus FICA/Medicare Tax VRS VRSH Hybrid Disabiltyl Insurance Health! Insurance Worker's Compensation Unemployment Insurance CapitalOutlay Electricity- Streetlights Electriçity- Townh Hall Generall Liability! Insur Heating Fue! lanitorialServices Repair& &N Maints Services Repair8 &N Maints Supplies Street Repairs Snow Removal Telecommunications Uniforms &s Safety Clothing Vehicle8 EqulpF Fuels Misc. Expenses Park/Buildingl Improvements Playground Community! Develop Grant Covid&ARPA Banko ofBotetourt- -Truck Total Public Works Expenses Total General FundE Expenses  Total Total Total corteenter $1,498 $2,000 $2,000 $1,000 $0 $o -$235 $o $o $2,280 $0 $4,080 $4,080 N/A $274 $1,100 $592 $5,541 $23,820 $16,920 ($6,900) -29% $o $o $2,188 $2,188 N/A $o $o $0 $0 $8,000 $8,000 $16,378 $11,000 $18,000 $7,000 64% $4,059 $2,750 $5,000 $2,250 82% $43,090 $20,000 $20,000 $4,972 $2,500 $5,000 $2,500 100% $2,868 $3,600 $4,800 $1,200 33% $18,320 $6,000 $20,000 $14,000 233% $6,835 $6,000 $6,000 $243 $4,000 $1,000 ($3,000) -75% $2,967 $3,800 $3,800 $1,671 $2,500 $2,500 $3,908 $4,000 $4,000 $0 $10,000 $10,000 $151,706 $160,470 $197,880 $37,410 23% $0 $1,833 $97,221 $38,748 $77,802 $0 $0  $0  Trash Department Publici Works  Mancfommiropete"!  Total  Capital Projects  Generalimprovements  $0 $80,000 $80,000 N/A $0 $o $o $o $0 $0 $0 $80,000 $80,000 N/A $9,752 $9,752 $9,752 $9,752  Total Total  DebtService  $229,508 $170,222 $287,632 $117,410 69% $731,725 $1,115,937 $811,351 -$304,587 -27%    EXPENSE ESTIMATES Salaries Advertising Convention8 &E Education Mileage Reimbursement Miscellaneous! Expense Dues andN Memberships Transition Cost LegalServices IndependentA Auditor Salaries Overtime FICA/Medicare1 Tax VRS-Retirement VRSHybrid Disabityh Ins VRS- GroupLife Health Insurance Worker's Compensation Unemployment Insurance Bonuses AccountingServices Advertising Banks Service Charges CivicP PlusV Website Copy Machine Rental Duesa andN Memberships WorQP Permiting/Codel Enforcement WorQs Set-up Mileage Reimbursement Miscellaneous! Expense MuniCodeA Agendal MMGT MuniCode- Town Code Office Supplies PostalServices Printinga andB Binding Telecommunications Salaries Fica/MedicareT Tax VRS- Retirement VRS- Groupl Life VRSH HybridD Disabilty! Ins Healthl Insurance Worker's Compensation Unemployment! Insurance Bonus Duesa andN Memberships Mileager Reimbursement Miscellaneoust Expense FY'25 SalaryA Adjustments Salaries8 & Wages Bonus Retirement VRSVLDP Healthh Insurance Advertising DonationA AfterP PromF Party Donationt toT Theater Town Flowers/Baskets Playground Covid-AID &ARPA Contingencies- Technology  ACTUAL FISCAL CURRENT FISCALYEAR FISCALYEAR FY2025 VEAR2023 FISEAE VEAR 2025PLAN 2025PLAN PECENT  2024 $5,151 $5,050 $5,050 $1,149 $2,250 $2,250 $3,015 $250 $250 $0 $250 $250 $64 $250 $250 $1,776 $2,500 $2,500 $11,155 $10,550 $10,550 $o $24,609 $25,000 $25,000 $14,050 $13,350 $13,350 $38,659 $38,350 $113,350 $75,000 196% $76,808 $86,400 $92,000 $5,600 6% $4,924 $1,225 $0 ($1,225) -100% $20,709 $15,000 $7,038 1$7,962) -53% $718 $o $6,256 $6,256 #DIV/01 $653 $3,250 $681 ($2,569) -79% $0 $o $1,086 $1,086 N/A $15,799 $23,820 $19,740 1$4,080) -17% $0 $0 $245 $245 N/A $0 $600 $120 ($480) 80% $7,300 $o $o $o N/A $14,213 $15,000 $15,000 $o 0% -$270 $500 $500 $0 0% $577 $700 $700 $0 $o $0 $3,188 $3,188 N/A $3,001 $3,000 $3,000 $o % $829 $300 $900 $600 200% $o $o $2,600 $2,600 N/A $o $0 $1,700 $1,700 N/A $318 $200 $400 $200 100% $27,271 $0 $1,000 $1,000 N/A $o $o $2,184 $2,184 N/A $0 $0 $2,620 $2,620 N/A $7,222 $4,500 $6,000 $1,500 33% $2,664 $3,250 $3,250 $0 0% $4,942 $1,500 $5,000 $3,500 233% $4,339 $3,100 $45,000 $41,900 1352% Total $192,018 $162,345 $220,207 $57,862 36% $79,174 $70,000 $80,000 $10,000 14% $9,816 $11,910 $11,300 $10,400 87%  INC./DEC. INC.ADEC S0 $0 s0 0 $o $0 0% $0 0% $0 0% $o 0%  Town Coundl  Total Total  General.Finandal Administration Clerk-Treasurer- Administration  $o $75,000 $75,000 N/A  Town! Manager- Administration*  $36 $o $6,120 $6,120 N/A $2,595 $o $5,440 $592 N/A $o $0 $944 $11,300 N/A $o $2,000 $592 $9,300 465% $o $o $112 $112 N/A $0 $0 $104 $104 N/A $2,000 $0 $0 $0 N/A $250 $900 $1,000 $100 11% $777 $450 $500 $50 11% $113 $500 $500 $o 0% $0 $o $20,000 $20,000 N/A $58,774 $48,360 $900 $o $9,213 $0 $196 $1,000 $7,698 $11,910 $8,181 $4,000 $200 $200 $9,000 $4,000 $1,629 $2,500 $o $2,200 $o $515,290 $0 $9,150 $89,791 $598,610  Total  $94,762 $85,760 $126,612 $40,852 48%  Community! Development  $o ($48,360) -100% $0 $0 N/A $o $0 N/A $0 ($1,000) -100% $0 ($11,910) -100% $0 ($4,000) -100% $0 ($200) -100% $0 ($4,000) -100% $0 ($2,500) -100% $0 ($2,200) -100% $0 ($515,290) -100% $0 ($9,150) -100% $0 ($598,610) -100%  Total  TotalAdminstrativel Expenses  $426,384 $895,615 $470,719 $424,896    Fund #200  Water REVENUE ESTIMATES  ACTUAL FISCAL CURRENT FISCALYEAR FISCALYEAR FY2025 YEAR2023 FISCAL YEAR 2025PLAN 2025 PLANING. PECENT  2024  /DEC.  INC./DEC. $0 0% $0 0% $20,000 N/A $0 0% -$1,000 -33% $39,600 1800% $250,000 N/A $0 N/A $308,600 84%  Charge for Serviçes  Water Services Water Sales Interest Income Water Penalties Reconnect Fees Water Hook Up Fees Lead Service! Line Grant ARPAFunds  $329,552 $340,000 $340,000 $690 $0 $18,672 $20,000 $1,680 $6,900 $0 $111,362  $500 $500 $0 $20,000 $20,000 $3,000 $2,000 $2,200 $41,800 $0 $250,000 $0 $0  Total  $468,855 $365,700 $674,300  ACTUALI FISCAL CURRENT FISCALYEAR FISCALYEAR FY2025 YEAR2023 FISCALYEAR 2025 PLAN 2025 PLANI INC. PECENT  EXPENSE ESTIMATES Salaries & Wages Overtime FICA/Medicare Prof Svcs &N Miss Utility Operating Contract ARPA Water Expenditures Repairs &I Maint PostalService Permits Utilities Dues and! Memberships Repair & Maint Supplies Vehicle &E Equip Supplies Operating Supplies Machinery &E Equipment Cost Leads Servicel Line Grant Repairs & Maint Contract Utilities Telecommunications Operating Supplies Machinery & Equipment Cost  2024 $6,493 $12,000 $458 $1,000 -$29 $250 $177 $250 $88,667 $89,332 $111,362 $0 $28,342 $4,500 $372 $0 $1,861 $3,000 $15,845 $9,500 $350 $0 $8,728 $14,900 $7 $5,000 $8,460 $6,600 $0 $5,000 $0 $0 $271,096 $151,332 #Y2024VD$167249 $12,789 $6,000 $9,789 $8,000 $291 $1,000 $1,948 $2,200 $0 $6,000 $24,817 $23,200 FY2024V YTD$19,61 $o $0 $146,364 $146,364 $146,364 $146,364 $0 $0  /DEC. INC./DEC. $0 0% $0 0% $0 0% $0 0% $10,668 12% $0 N/A $25,500 567% $500 N/A $0 0% $6,500 68% $500 N/A $100 1% $0 0% $1,900 29% $0 0% $250,000 N/A $295,668 195% $7,000 117% $2,000 25% ($500) -50% $0 0% $0 0% $8,500 37% $41,312 N/A $0 0% $0 0% ($3,500) -100% -$3,500 -100% $341,980 105% -$33,380 -81%  Water Operations*  *Salaries&E Benfitsa are allocatedt tos eacho coste center  $12,000 $1,000 $250 $250 $100,000- $0 $30,000 $500 $3,000 $16,000 $500 $15,000 $5,000 $8,500 $5,000 $250,000 $447,000 $13,000 $10,000 $500 $2,200 $6,000 $31,700 $41,312 $146,364 $187,676 $0 $0 $7,924  Total  Water Filtration Plant  Total  Debt Service  VRA Loan USDAL Loan  Total Total  Capital Projects  Water Line Replacement Fund #2001 Total Expenses Fund #200 Net Income  $3,500 $3,500 FY2024YTD $4,600  $442,277 $324,396 $666,376 $26,579 $41,304    Fund #300 REVENUE ESTIMATES Sewer Revenues  Sewer  ACTUALFISCAL CURRENT YEAR2023  FISCALYEAR FY2025 /DEC. INC./DEC. ($578) 0% $47,500 100% $46,922 19% $46,922 FISCALYEAR FY2025 /DEÇ. INC./DEC. $0 0% $0 0% $0 0% $0 0% $0 0% $0 0% $20,668 19% $0 0% $0 0% $0 0% $0 0% $0 0% $0 0% $8,000 27% ($2,750) 1100% $0 N/A $0 N/A ($250) 0% $25,668 14% $44,000 733% $0 ($40,000) -100% ($2,516) -100% $1,484 $27,152 12% $19,770 111%  FISCALYEAR, FISCAL VEAR 2025 PLANI INC. PECENT  2025F PLAN $205,000 $47,500 $252,500  2024  Sewer Services Sewer Hook Up Fees Total Sewer Revenues Fund #3001 Total Revenues  $197,946 $205,578 $4,700 $202,646 $205,578 $202,646 $205,578 $252,500 ACTUAL FISCAL CURRENT YEAR2023 2024 $3,062 $7,000 $185 $500 $0 $900 $0 $80 $3,300 $2,000 $0 $3,000 $100,667 $89,332 $22,772 $7,000 $3,095 $1,500 $177 $250 $7,874 $9,000 $32,607 $7,000 $504 $5,500 $28,753 $22,000 $0 $3,000 $103,247 $0 $9,674 $0 $590 $1,000 $316,506 $159,062 FY2024YTD $169,355 $0 $6,000 $0 $0 $13,020 $40,000 $0 $2,516 $13,020 $48,516 FY2024YTD $0 $329,526 $207,578 $234,730 $126,880 -$2,000  $0  EXPENSE ESTIMATES Sewer Operations*  FISCALYEAR FISCALYEAR 2025 PLAN INC. PECENT  2025PLAN $7,000 $500 $900 $80 $2,000 $3,000 $110,000 $7,000 $1,500 $250 $9,000 $7,000 $5,500 $30,000 $250 $0 $0 $750 $184,730 $50,000 $0 $0 $0 $50,000  "Salaries8 &E Benfitsa area allocatedtoe eacho costo center  Salaries & Wages Overtime FICA/Medicare Virginia Unemployment Tax Lease/Rent ofE Equipment Machinery &E Equipment Cost Operating Contract Operating Supplies Permits ProfSvcs &I Miss Utility Repair & Maint Supplies Repairs & Maint Contract Sludge Disposal Utilities Vehicle &E Equips Supplies ARPAS Sewer Expenditures Sewer Misc. Expenses Telecommunications Totals Sewer Operations WWTPI Improvements Pumps for Lift Station SER Cap Grant Contingencies Total Sewer Projects Fund #300 Total Expenses Fund #300 Net Income  Capital Projects  3%  $17,770    Fund #400 REVENUE ESTIMATES Event! Revenues  Events  ACTUALI FISCAL CURRENT FISCALYEAR FISCALY YEAR FY2025  FISCALYEAR 2024 $1,714 $5,000 $11,442 $10,000 $1,361 $1,000 $0 $890 $0 $14,000 $0 $885 $0 $2,500 $0 $2,000 $2,272 $1,000 $1,900 $1,000 $8,076 $5,000 $0 $49,717 $28,540 $91,217 $175,110 $138,200 $140,000 $175,110 $138,200 $140,000 $203,650 $229,417 $214,850 ($14,56/) ACTUAL FISCAL CURRENT FISCALYEAR FISCALY YEAR FY2025  2025 PLANING: PECENT 2025-PLAN ADEC. INC./DEC. $150 ($4,850) -97% $7,000 ($3,000) -30% $1,000 $0 0% $0 $0 0% $14,000 $14,000 N/A $500 ($13,500) -96% $0 $0 N/A $0 $0 N/A $1,000 ($1,500) -60% $0 $0 N/A $5,000 $3,000 150% $1,000 $0 0% $100 ($900) -90% $100 ($4,900) -98% $45,000 ($4,717) -9% $1,800 1% $1,800 1%  YEAR2023  Christmas! Mkt. Mountain Magic Botetourt Co. Fair Pork byt theJ James Reggae! byt the River Bot.Co.Fishing Carnival LEUPOliceE Bicycle Tour Buchanan GardenFestival CiviiWar History Weeked Easter Eggi Hunt Other Events Giftsa and Donations Arbor Day Donations Event Fees Other Misc. Revenues Carnival Proceeds Fund! #4001 Total Revenues  Total Total  $74,850 ($16,367) -18%  Carnival  EXPENSE ESTIMATES Coordination Events  FISCALYEAR $0 $0 $0 $0 $0 $5,100 $678 $3,000 $0 $300 $431 $2,500 $991 $3,000 $33 $50 $0 $75 $8,216 $9,000 $0 $0 $0 $100 $5,730 $5,000 $70 $500 $0 $300 $656 $0 $4,555 $4,200 $1,292 $1,200 $1,460 $100 $3,504 $0 $27,617 $34,425 $3,797 $4,165 $5,562 $5,000 $67,964 $20,000 $10,000 $10,000 $87,323 $39,165 $114,940 $73,590 $136,640  2025 PLANINC. PECENT  YEAR2 2023  2024 2025F PLAN /DEC. INC./DEC.  Event Planner Christmas Market Arbor Day Celebration Easter Eggh Hunt Civil Warl History Weekend Buchanan GardenF Festival LEUF Police Bicyclel Tour Bo CoWild Reggaet byt the River Porkb byt the James Botetourt Co.F Fair Mountain! Magic Christmas Parade Christmas Evel Luminaries Misc. Event Supplies Advertising Town Events Recreation! Supplies Parks&R Recreation-Other Repairs &I Maint Contract Utilities Carnival Operations Remittancet to BotetourtCo. Fund! #300Total Expenses Fund #300 Netl Income  $50,000 $50,000 $5,100 $3,000 $500 $2,500 $3,000 $50 $75 $18,000 $0 $100 $5,000 $500 $350 $0 $8,000 $1,200 $100 $0 $47,475 $4,165 $5,000 $20,000 $10,000 $39,165  $50,000 N/A $50,000 N/A $0 0% $0 0% $200 67% $0 0% $0 $0 $0 $9,000 100% $0 $0 $0 $0 0% $50 17% $0 0% $3,800 90% $0 0% $0 0% $0 0% $13,050 38% $0 S0 0% $0 0% $0 0% $0 0% $63,050 0%  Total  Total  Carnival  Total  $88,710 $155,827 $78,210 -$77,617 50%