FY 2018 Adopted Budget - City of Portsmouth, VA [PDF]

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Idea Transcript


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Portsmouth City Council John L. Rowe, Jr., Mayor Paige D. Cherry, Vice Mayor William E. Moody, Jr. Elizabeth M. Psimas Dr. Mark M. Whitaker Nathan J. Clark Lisa Lucas-Burke

City Manager, Appointees, Deputies, & Department Heads Dr. L. Pettis Patton, City Manager Janey Culpepper, Assessor Debra White, City Clerk Solomon Ashby, City Attorney La.Voris A. Pace, Deputy City Manager Vincent E. Jones, Deputy City Manager Rosylen Oglesby, Assistant to the City Manager Bob Baldwin, Planning Dwayne Bonnette, Fire, Rescue and Emergency Services Elaine Breathwaite, Behavioral Healthcare Services Mallory Butler, Economic Development Tonya D. Chapman, Police

Todd Elliott, Libraries Mark Furlo, Parks, Recreation & Leisure Services Elizabeth Gooden, Human Resources Pamela Little-Hill, Social Services Alice Kelly, Finance & Budget Youssef Khalil, Public Works Daniel Jones, Information Technology La.Voris Pace, Marketing, Communications & Tourism Nancy Perry, Museums Doug Smith, Permits & Inspections Erin Trimyer, Public Utilities & General Services James Wright, Engineering

City Budget Team Elizabeth Gooden, Human Resources Dr. L. Pettis Patton, City Manager Alice Kelly, Chief Financial Officer La.Voris A. Pace, Deputy City Manager Karen Bento, Senior Budget Analyst Vincent E. Jones, Deputy City Manager Gayle Mosher, Accounting & Budget Specialist Rosylen Oglesby, Assistant to the City Manager Grovena Young, Accounting & Budget Specialist Gloria Washington, Budget Officer (Acting) Brian Casey, Budget Officer Portsmouth, Virginia Adopted Operating Budget & Capital Improvement Program Fiscal Year 2018 III

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The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Portsmouth, Virginia for its annual budget for the fiscal year beginning July 1, 2016. In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. The award is valid for the one-year period only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award.

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CITY COUNCIL VISION PRINCIPLES AND GUIDING PRINCIPLES……………………………….. I PRINCIPAL OFFICIALS........................................................................................................ III ORGANIZATIONAL CHART .................................................................................................. V DISTINGUISHED BUDGET PRESENTATION AWARD ............................................................... VII TABLE OF CONTENTS ........................................................................................................ IX EXECUTIVE SUMMARY – TAB 1 City Manager’s Budget Message ............................................................................................................... 1-1 FY 2018 Adopted Budget City Manager's Report......................................................................................... 1-27 BUDGET OVERVIEW - TAB 2 How to Read the Budget Document ........................................................................................................ 2-1 Budget Overview ..................................................................................................................................... 2- 6 Budget Process ...................................................................................................................................... 2- 8 Budget Calendar .................................................................................................................................... 2- 9 Financial Polices ..................................................................................................................................... 2-10 Fund Structure ........................................................................................................................................ 2-20 Basis of Budgeting .................................................................................................................................. 2-22 Basis of Accounting ................................................................................................................................. 2-22 Capital Improvements Program……………………………………………………………………………………2-23

FINANCIAL SUMMARIES – TAB 3 Summary of Revenue – All Funds ........................................................................................................... 3-1 Summary of Expenditures – All Funds ..................................................................................................... 3-7 Position Summary ................................................................................................................................... 3-12 Fund Balance Schedule – All Funds ........................................................................................................ 3-14 Rate Change Table ................................................................................................................................. 3-15 City Indebtedness ................................................................................................................................... 3-22 Computation of Legal Debt Margin .......................................................................................................... 3-25

GENERAL FUND– TAB 4 Revenue Summary.................................................................................................................................. 4-1 Revenue Narrative .................................................................................................................................. 4-9 Expenditure Narrative .............................................................................................................................. 4-22

GENERAL GOVERNMENT - TAB 5 Business Center Index ............................................................................................................................ 5-1 Business Center Organization Chart ....................................................................................................... 5-2 Business Center Summary ...................................................................................................................... 5-4 City Council ............................................................................................................................................. 5-6 City Clerk ................................................................................................................................................ 5-7 City Manager ........................................................................................................................................... 5-8 Management and Legislative Affairs ........................................................................................................ 5-9 Registrar ................................................................................................................................................. 5-10 City Attorney............................................................................................................................................ 5-11 Human Resource Management .............................................................................................................. 5-13 Civil Service Commission ....................................................................................................................... 5-14 Commissioner of Revenue ...................................................................................................................... 5-15 City Assessor .......................................................................................................................................... 5-16 City Treasurer ......................................................................................................................................... 5-17 Finance and Budget ................................................................................................................................ 5-19 Finance and Budget - Procurement ......................................................................................................... 5-20 Finance and Budget - Health Insurance Fund.......................................................................................... 5-21 Information Technology ........................................................................................................................... 5-22 Information Technology - Telecommunications ........................................................................................ 5-23 Marketing and Communications .............................................................................................................. 5-24 Finance and Budget - Risk Management Fund ........................................................................................ 5-25 City Auditor ............................................................................................................................................. 5-26

NON-DEPARTMENTAL - TAB 6 Business Center Index ............................................................................................................................ 6-1 Business Center Summary ...................................................................................................................... 6-2 Non-Departmental ................................................................................................................................... 6-3 Transfers and Contingencies ................................................................................................................... 6-4 Public Transportation .............................................................................................................................. 6-5 Support to Civic and Cultural Organizations ............................................................................................ 6-6 Debt Service Fund................................................................................................................................... 6-7

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JUDICIAL - TAB 7 Business Center Index ............................................................................................................................ 7-1 Organizational Chart ............................................................................................................................... 7-2 Business Center Summary ................................................................................................................... 7-3 Circuit Court Judges .............................................................................................................................. 7-4 Circuit Court Clerk ................................................................................................................................... 7-5 Magistrate .............................................................................................................................................. 7-7 General District Court .............................................................................................................................. 7-8 Juvenile and Domestic Relations Court ................................................................................................... 7-9 Juvenile Court Services ........................................................................................................................... 7-10 Commonwealth Attorney ......................................................................................................................... 7-11 Sheriff ..................................................................................................................................................... 7-13

PUBLIC SAFETY - TAB 8 Business Center Index ............................................................................................................................ 8-1 Organizational Chart .............................................................................................................................. 8-2 Business Center Summary ..................................................................................................................... 8-3 Police Department ................................................................................................................................... 8-4 E-911 ...................................................................................................................................................... 8-6 Fire, Rescue and Emergency ................................................................................................................. 8-7

PUBLIC WORKS/GENERAL SERVICES - TAB 9 Business Center Index ............................................................................................................................ 9-1 Organizational Chart ............................................................................................................................... 9-2 Business Center Summary .................................................................................................................... 9-3 Streets and Highways ............................................................................................................................. 9-4 Storm Water Management Fund.............................................................................................................. 9-5 Mosquito Control ..................................................................................................................................... 9-6 Engineering ............................................................................................................................................. 9-7 Traffic Engineering ................................................................................................................................ 9-8 Parking Authority Fund .......................................................................................................................... 9-9 Property Management ............................................................................................................................. 9-10 Utilities .................................................................................................................................................... 9-11 Rental of Land ....................................................................................................................................... 9-12 Waste Management Fund ....................................................................................................................... 9-13 City Garage Fund .................................................................................................................................... 9-14 Cemetery Perpetual Care Fund ............................................................................................................... 9-15 Public Utilities Fund ................................................................................................................................. 9-16 Harbor Center Pavilion ............................................................................................................................ 9-17 Landscape Maintenance ......................................................................................................................... 9-19 Cemetery Maintenance ........................................................................................................................... 9-20

PUBLIC HEALTH - TAB 10 Business Center Index ............................................................................................................................ 10-1 Organizational Chart ............................................................................................................................... 10-2 Business Center Summary ...................................................................................................................... 10-3 Public Health Department........................................................................................................................ 10-4 Behavioral Healthcare Services Fund...................................................................................................... 10-5 Social Services Fund............................................................................................................................... 10-8 CSA Fund ............................................................................................................................................... 10-10

PARKS, RECREATION AND CULTURAL - TAB 11 Business Center Index ........................................................................................................................... 11-1 Organizational Chart ............................................................................................................................... 11-2 Business Center Summary ...................................................................................................................... 11-3 Museums ................................................................................................................................................ 11-4 Public Library .......................................................................................................................................... 11-6 Law Library Fund..................................................................................................................................... 11-8 Golf Services Fund .................................................................................................................................. 11-9 Parks, Recreation and Leisure Services - Administration......................................................................... 11-11 Parks, Recreation and Leisure Services - Parks ...................................................................................... 11-13 Parks, Recreation and Leisure Services - Recreation .............................................................................. 11-14 Recreation and Leisure Services – Before & After Program..................................................................... 11-15

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COMMUNITY AND ECONOMIC DEVELOPMENT - TAB 12 Business Center Index ............................................................................................................................ 12-1 Organizational Chart ............................................................................................................................... 12-2 Business Center Summary ...................................................................................................................... 12-3 Permits and Inspections .......................................................................................................................... 12-4 Economic Development........................................................................................................................... 12-6 Planning .................................................................................................................................................. 12-7 Willet Hall ................................................................................................................................................ 12-8 Community Planning and Development Program .................................................................................... 12-9 New Port Community Development Authority .......................................................................................... 12-10 Neighborhood Advancement ................................................................................................................... 12-11

EDUCATION - TAB 13 Business Center Index ............................................................................................................................ 13-1 Business Center Summary ...................................................................................................................... 13-2 Public Education ..................................................................................................................................... 13-3

CAPITAL IMPROVEMENT PROGRAM - TAB 14 Business Center Index ............................................................................................................................ 14-1 Business Center Summary ...................................................................................................................... 14-2 CIP Project Index .................................................................................................................................... 14-4 CIP Appropriation Plan Summary ............................................................................................................ 14-7 Sewer ...................................................................................................................................................... 14-8 Water ...................................................................................................................................................... 14-13 Drainage and Street Improvements ......................................................................................................... 14-24 Education ................................................................................................................................................ 14-47 Industrial and Economic Development..................................................................................................... 14-58 Leisure Services ...................................................................................................................................... 14-61 Municipal Facilities .................................................................................................................................. 14-65 Parking Authority CIP .............................................................................................................................. 14-95 Fleet Management .................................................................................................................................. 14-98

ORDINANCES - TAB 15 ........................................................................................................................... 15-1 SUPPLEMENTAL INFORMATION – TAB 16 ........................................................................................... 16-1 GLOSSARY – TAB 17 ......................................................................................................... 17-1 APPENDIX – TAB 18

Adopted Revenue Detail Budget – All Funds .......................................................................................... 18-1 Adopted Expenditure Detail Budget – All Funds……………………………………………………………..... 18-23

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March 27, 2017

The Honorable Mayor John L. Rowe, Jr., Vice Mayor Paige D. Cherry, Members of City Council, and Citizens of Portsmouth: I am pleased to transmit the FY 2018 Proposed Operating and Capital Improvement Program (CIP) Budgets, my second budget presentation as City Manager. The proposed General Fund Budget totals $239,068,378, a $1 million or .4% increase over the FY 2017 Budget. The overall proposed budget totals $673,855,090. Navigating the complexity of crosscurrents within local government finance is a daunting task. Local budgets are sensitive to a variety of elements tied to governmental, economic, social and legal environments. Regardless of this complexity, the FY 2018 Proposed Budget was developed in a collaborative and transparent manner engaging key stakeholders from elected officials, educational partners, constitutional officers, and citizens. The budget is the city’s single most important document because it serves as the “blueprint” that provides the financial and policy plan which guides decisions and establishes control over the directions and future of our city during each fiscal year. This budget continues the commitment and fiduciary responsibility of carefully managing the city’s resources and services to provide the most optimal, efficient and effective service delivery to our citizens. I am pleased to present the proposed FY 2018 Budget which is structurally balanced with onetime revenues used for one-time expenditures and recurring revenues used for recurring expenditures. This has been achieved with NO NEW TAXES for the second year in a row. The proposed FY 2018 Budget includes changes to fees and rates which have been realigned to cover costs and promote efficient service delivery. One hundred years ago in 1918, in the city of Portsmouth, City Manager W. B. Bates, stated that “the Council has shown a ready and willing desire to make Portsmouth what it should be, as far as the finances of the City will permit.” I believe that this City Council is committed to this same desire to move Portsmouth forward toward growth and prosperity with its vision statement and guiding principles thereby forging the development of the leadership compact and identifying their “big things.”

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City Council Vision: During City Council’s Retreat on February 3 - 4, 2017, City Council developed a vision statement that serves as a promise and roadmap to the citizens of Portsmouth that defines the direction for growth, the path we should take, with a vision towards the future. The new vision statement builds a more prosperous city, fosters lifelong learning, and values a safe and friendly city. The Guiding Principles also serve as a Compact for Leadership which are precepts that guide and lead the entire organization. The Compact for Leadership are the values, ethics, and moral principles that govern the professional demeanor and behavior of city leadership. City Council also identified four BIG THINGS or priorities to coincide with its vision and guiding principles. They are: • • • •

Create a City Council Taskforce on Poverty; Revise & Repeal Form-based Code; and Restore the city’s zoning code with a more traditional and/or Euclidean-based zoning concept; Laser-focus on Education; and Tell the Portsmouth Story.

City Manager’s Guiding Principles: As the budget team embarked upon the FY 2018 Proposed Budget process, we remained steadfast on the guiding principles outlined in my Oath of Office Speech on August 28, 2015: • • •

To create a bright and prosperous future redefined by collaboration, unification and rededication through citizen and community engagement. The New Portsmouth where city employees work tirelessly to make the best decisions necessary to achieve our city’s vision and move in a forward direction characterized by methodical deliberation and expediency. The New Portsmouth where employees are courageous decision makers with financial acuity, to ensure cost effectiveness, government efficiency and protection over the city’s financial resources.

These guiding principles hold as true to our municipal organization today as they were 577 days ago when I as City Manager took the Oath of Office. Our theme for the preparation of the FY 2018 Budget is Review, Reflect Refocus and Restore: • • •

Review – take a formal assessment or examination of all aspects of the budgets with the possibility or intention of instituting change where necessary. Reflect – think deeply and carefully about goals and formulate cost-effective plans with careful consideration for all budget recommendations. Refocus – focus (attention and resources) on doing things differently, setting priorities in city programs or using different approaches to the delivery of services through combining services and collaboration.

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Restore – strengthen and re-establish (attention or resources) for all core city programs and service delivery. Provide new energy to better maximize the city’s resources; realigning with the City Council’s Vision Statement.

Budget Defense Meetings: Departments engaged in discussions to answer the following questions: who benefits from the service; how can we improve the results; how do the result related to the City Council’s overall priorities; and can there be interdepartmental collaboration for this service. Departments also ranked their five lowest services and potential impact to citizens to provide a plan for discussion at each of the over thirty cluster budget defense meetings. Budget Highlights: During 1918, City Manager W. B. Bates addressed many of the items we are tasked with confronting in this proposed budget. Mr. Bates was faced with strained city finances due to the lack of available federal revenue to local government because of the World War I and “unequal distribution of the assessed values of property.” Today, the city is faced with the uncertainty of the impact of changes in federal government funding vital programs that support the services provided to citizens. In addition, nearly 50% of the city’s property is non-taxable which limits the ability to generate new revenue to support services. Also in 1918, Mr. Bates took on the daunting task of acquiring the Berkley and Suffolk Water Company; funding of projects such as the location of a new fire station and civic center; the purchase of a motorized fire truck, a new police wagon; addressing educational needs; and building new schools. In addition, Mr. Bates was revising and implementing new building codes, developing street maps and the implementation of a new “checkup system” that would address eliminating the duplication of services. Today, the proposed FY 2018 Operating and CIP Budgets address some of the same issues. Below are highlights of the proposed budget: • • • • •



Proposed FY 2018 General Fund Budget - $239 million or a $1.0 million increase Structurally Balanced – recurring revenues for recurring expenditures No NEW TAXES Realigns fees and rates Support of City Council’s Four Big Things: o City Council Poverty Taskforce o Funding for Revising and Repealing Form-based Codes and Zoning o Supports Public Education: Local Share – $52.4 million o Initiatives to Support Image Enhancement (New Portside Festival Site, Neighborhood Incentive Fund) Strategic Employee Compensation Plan: o Multi-step initiative to improve Public Safety Recruitment and Retention

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• •



o 2.5 % salary increase for city employees (exclusive of Constitutional Officers and their employees, Council Appointees, the Registrar, part-time, temporary and grant funded employees) o Living Wage Adjustment Initiative o City Employee Bonus Initiative (exclusive of Council Appointees, the Registrar, Constitutional Officers and their employees, Department Heads, part-time, temporary and grant funded employees) Retiree Supplement for Portsmouth Supplemental & Retirement System and Fire & Police Retirement System (F&P) Robust Capital Improvement Program – to include: o Neighborhood Flooding Initiative o Study for Public Safety Facilities (Truxtun Fire Station and Public Safety Complex) o Portsmouth Public Schools (9 projects totaling $7 million)  Includes $1 million for school bus replacement  CIP addresses $6.99 million or $2.5 million over the FY 2017 budget for capital infrastructure needs for Portsmouth Public Schools o Seawall Improvements o Churchland Bridge Replacement o Election System Equipment and Software o Vehicle Replacement Program Governor’s Proposed FY 2017 -2018 Biennial Budget: o 2% salary increase for Constitutional Offices and staff effective August 1, 2017. o 2% salary increase for teachers, guidance counselors, librarians, instructional aides, principals, and assistant principals positions effective February 15, 2018.

Highlights of proposed Fund Balance Usage: The proposed budget utilizes Fund Balance for one-time operational initiatives and CIP expenditures. The proposed Fund Balance allocation maintains the city’s policy in reserving 15% of General Fund revenues. By adhering to our financial policies, the city is in a strong position to maintain our AA Bond Credit Rating. Below is a list of these initiatives: • • • • • • •

$3.9 million One-time Capital Projects $125,000 Regional Transportation Initiative $150,000 Zoning Ordinance $503,000 Retiree Supplement $1.1 million for Employee Bonus $3.0 million from the Health Insurance & Other Post-Employment Benefits (OPEB) Fund to create irrevocable trust fund for OPEB $1 million Stormwater Projects (Stormwater Fund)

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Unrestricted Net Position In order to reduce the reliance on debt financing and to minimize the need for rate increases, the FY 2018 Budget proposes the use of unrestricted net position from the city’s larger Enterprise Funds. The unrestricted net position for each of these funds is above the amount needed to meet unforeseen contingencies. Use of the unrestricted net position from the Enterprise Funds is below: • Public Utilities • Waste Management

$4.8 million $1.7 million

Realignment of Fees and Rates: An important element of the city’s financial policies is to review fees and rates annually. In doing so, the city analyzes current and future costs, determines ways to provide quality service to maximize efficiencies and minimize costs, reviews current and future legislation, and compares fees and rates to other localities. In the proposed FY 2018 Budget, fees and rates have been realigned to cover costs and promote service efficiency. Key changes to fees and rates include the following services: •

Public Utilities – Water and Sewer - Portsmouth is committed to providing quality water and sewer service to its customers. In order to provide this service, sufficient revenue is needed to ensure funding for the proper operation and maintenance, sustainability of the system, and preservation of the utility’s financial integrity. As the largest enterprise fund of the city, Public Utilities is a critical service for residents and businesses. The city purchased the water system in 1918, approximately 100 years ago, and it is vital to continue regular maintenance and replacement of the system. The city has the second lowest average rate for public utilities services in the region. The public utility rate was last increased in FY 2012 over six years ago. This budget proposes a 5% increase. Aging infrastructure and increasing maintenance costs, as well as expanding regulations and revenue uncertainties contribute to the need to propose a steady, recurring annual rate increase. In addition, because of the limited capacity of the city to issue general obligation bonds, in order to finance outstanding and future CIP projects, revenue bonds will be required. Because revenue bonds are paid with the revenue raised by charges for service, an approved automatic modest increase in rates will greatly assist the city in obtaining solid revenue bond ratings and will help increase the interest by investors to purchase the city’s bonds. Again, I reiterate that in order to continue to address revenue uncertainties and outstanding infrastructure needs, an annual rate increase will be needed.



Waste Management - a thorough, comprehensive review of the operations of waste management and recycling services is under study. Currently, a consultant is working on an improved routing system with various options mapped and creating a revenue model. The city is considering ways to improve service through the use of technology and will recommend code revisions to modernize service and reduce costs. The city currently

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has the highest waste management service rate in the region. We are proposing a rate decrease of $3 a month or $6 on the bi–monthly bill. •

Storm Water – the Storm Water Fund has a two-fold purpose: first, to address flooding and second, to improve water quality. The city’s rate is comparable with other regional cities and has not been adjusted since FY 2013. Funding is needed to address Municipal Separate Storm Sewer System Permits (MS4) requirements, aging infrastructure and flooding projects. This budget proposes a modest $1.25 increase to the Equivalent Residential Unit (ERU) Rate to fund CIP projects that address flooding and three new positions (Environmental Coordinator, Inspector and a Mosquito Control Technician) to help meet MS4 permit requirements. In future years, as the plan for MS4 permit programming is revised, the rate will need to be readjusted to cover the ongoing requirements.



Planning – proposed modest adjustments to cover the increased requirements and costs of advertising for administrative, rezoning, street closure, subdivision of property lines, outdoor dining and sidewalk vendor fees. A food truck special permit fee is proposed. Certain fees are no longer applicable and are being eliminated from the city’s fee structure.



Building Inspection Fees – inspection requirements are mandated by the Virginia Uniform Statewide Building Code and Fire Codes. As these codes become more complex, inspection costs have increased. Fees and rates have been slightly increased in the FY 2018 proposed budget for plumbing and mechanical inspection fees to cover the increased costs of inspection.



Fire Inspection - the city’s fire inspection fees are lower than other cities and the FY 2018 budget proposes an increase in commercial fire inspection and fire plan review fees. We have also revised nuisance fire alarm fees to cover costs.



Ambulance Fees – the city’s ambulance fees are proposed for revision to cover the cost of supplies and reimbursable non-transport services. Insurance and Medicaid will cover these fees, and this is similar to how other cities bill for such services.



Parks and Recreation – the FY 2018 Proposed Budget introduces a fee to rent Portsmouth festival sites for special events which is comparable to similar parks in surrounding cities. A revision to the rate for single shelter rentals (weekdays from dusk to dawn) and a nonresident rate for Parks, Recreation and Leisure Services’ Summer Rays Program is proposed.



Parking Fee Changes – to help offset parking garage increasing maintenance costs, an increase to monthly parking fees of 5% is proposed. The increase will vary depending on the garage used for parking, the monthly impact to customers can ranges from $2 – $5.

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Below are charts displaying the impact of the proposed fee and rate changes:

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Financial Policies: The city has sound, conservative financial policies and guidelines to ensure long-term financial stability. Adherence to these policies position the city for a competitive bond rating and the ability to borrow funds for long-term capital needs at an effective interest rate. Capital Improvement Program (CIP): The city’s Capital Improvement Program (CIP) supports projects that improve the economic development and infrastructure needs of the city and our schools. Typically, projects funded have a long useful life and are debt financed which spreads the cost over the useful life of the project. In developing the CIP plan, the city reviewed with our financial advisors current and future debt service costs, alternative funding streams and the ability to cash finance projects. A five and ten year focus on the impact of debt funding projects was completed and strategic recommendations made on the use of financing techniques and one-time use of fund balance to cash finance projects. Low interest financing for vehicle opportunities such as Clean Water Revolving Loan Fund for sewer and stormwater projects, Drinking Water Revolving Loan fund for water projects, Qualified Zone Academy Bonds (QZABs) and Literary Loans for school projects are being actively sought. The current CIP program has over 50% non-debt financing sources. Proposed ongoing infrastructure projects including bridge replacements and seawall reinforcement were prioritized and alternative funding sources were aggressively pursued. Municipal and school buildings are essential in serving citizens and students, and these projects will ensure their structural integrity. Short term borrowing to take advantage of low interest rates will maximize the number of replacement vehicles this will improve service delivery, reduce operational repair costs and more importantly increase the safety of operating vehicles. Highlights of the five-year CIP plan: • • • • • • • • • • • • •

Neighborhood Flooding Initiative Ballard Avenue/Hyman Street Project Burtons Point Road Reconstruction Signal Upgrades Phase V The New Portside Festival Site Election System Equipment and Software Human Services Document Management Citywide Fiber Network Command / E911 Replacement Vehicle SWAT Team Equipment and Delivery Truck Public Safety Facilities Plan Churchland Academy Parking Lot Churchland High School Stage/Sound/Lighting Renovation

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• •

Hodges Manor Elementary School Roof/HVAC Replacement Wilson High School Cooling Tower Replacement

The Debt Service Fund, previously established by another administration, has a reserve intended to help with debt service cost spikes. However, as a result of refinancing and borrowing, debt service payments have leveled off. The reserve can be used in the upcoming years for financing costs and unique economic development opportunities.

Regional Economic Outlook/Revenues: The Hampton Roads Economy is expected to grow at a slightly higher rate (1.41%) in 2017 than in 2016 (1.36%). However, regional growth in 2017 is expected to be slower than our historical annual average of 2.6% over the past thirty years, and slower than typical growth across the nation. The major reasons for slow growth are the 2008 Great Recession and the deceleration of Department of Defense (DOD) spending. The Hampton Roads economy continues to be heavily dependent on DOD spending, which contributes approximately 36.7% to Hampton Roads Gross Regional Product. Between 2000 and 2012, direct DOD spending in the region increased annually at a rate of 5.8%, compounded. DOD expenditures since that time have been stagnant or have declined. DOD spending in 2017 is anticipated to be about 1% lower than its peak in 2012. Annual civilian employment in our region is forecasted to increase by about 3,800 jobs during 2017. Employment growth is likely to be concentrated in firms providing professional and business services, leisure and hospitality, and health care services. Retail sales in the region are expected to grow by 2.6% in 2017. Continued relatively low gasoline prices, growth in regional economic activity, rising incomes, consumer confidence, and the increase in wealth of households are all expected to result in growth in taxable sales. Economic activity connected to the Port of Virginia has long been an important contributor to the region's economic well-being. The Port continues to set record volumes in tonnage equivalent units (TEUs) as well as in tonnage. Tonnage and TEUs handled at the port in 2016 are 17.0% and 24.8% higher than their pre-recession peak levels. During 2016, the rail segment of the port's business increased by 15.4 %. Furthermore, average TEUs per container vessel call continue to grow and have increased by 30.7% from 2011 to 2016. The residential construction industry in Hampton Roads is expected to grow moderately in 2017. The sale of newly constructed homes---except for 2014---has been rising each year since 2010. The relatively small inventory of existing homes in the market, low mortgage rates, and continued moderate prices should help stimulate the growth in new construction homes. Source: Old Dominion University, 2017 Economic Forecast

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City Assessor Office’s Report: The City Assessor’s Office Report reveals the followings: • • • • • • • • •

Increasing new construction starts - 3rd Consecutive Year National market indicators positive for more than four (4) consecutive years Market stability has increased significantly Continued strong growth in the multi-family sector of the commercial market Residential property values increased by .15% Commercial properties saw an overall increase of 1.09 % 23% of residential neighborhoods saw an increase in value Percentage increase of commercial /residential real estate combined is .42% Estimated impact on revenue is $ 527,340

Commitment to Public Safety: As I stated in the FY 2017 Budget Message, public safety is a top priority and continues to be at the forefront of our minds. In an effort to demonstrate the city’s commitment to supporting public safety, the Portsmouth Public Safety Roll was created. This display board where citizens, city council, city employees, businesses, and the entire Portsmouth family signed the roll to show unity, solidarity, and to symbolize our collective responsibility and support for our public safety professionals. The Public Safety Roll is permanently affixed outside of City Hall. In addition, the city’s commitment to public safety is reflected in our major investment with in the FY 2018 Proposed Budget through increased compensation, position realignment, and purchasing of equipment. Public Safety Compensation With our FY 2018 Proposed Budget, we are recommending increases in compensation for public safety. Since the implementation of the step system eight (8) years ago, the city funded the system three (3) out of the last eight (8) years. In order to remain competitive in the region, we are proposing to increase our recruit and newly sworn officer salaries. It should be noted that we have not increased these entry-level salaries since 2011. With this proposed FY 2018 Budget, the increases will change our position in the region. While we are not leading the region, we will no longer lag behind our counterparts in public safety compensation. In order to attract, maintain, and retain public safety employees, the proposed budget includes an average increase of approximately 7% for sworn public safety employees through a multi-step initiative. Public Safety Recruitment and Retention Initiative These proposed changes in our compensation plan provides the ability to implement additional programs such as lateral entry, providing the city the ability to hire sworn officers and firefighters from other jurisdictions and the military. We are proposing to offer a $1,000 referral bonus to

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sworn public safety employees who recommended a firefighter or police candidate who completes two (2) years of service. Position Realignment Using every dollar in an impactful way, we have analyzed and reorganized to maximize organizational efficiency. This budget does not add any new General Fund positions for public safety. The budget team, in collaboration with the department directors, worked together to reevaluate their needs and moved positions for overall effectiveness. More specifically, Human Resource Management and the Budget Team was able to partner with the Fire Department to strategize and reorganize their positions to meet the critical needs of Emergency Management Services (EMS) staffing. In collaboration with the Police Department, Human Resource Management strategized to develop a more efficient and effective recruiting process to meet the critical needs of emergency 911 (E-911) dispatching. Public Safety Sworn Complement The authorized complement of the Fire, Rescue and Emergency Services Department is one (1) Chief, two (2) Deputy Chiefs, eight (8) Battalion Chiefs, thirty-two (32) Captains, forty-six (46) Lieutenants, fourteen (14) Fire Fighter/Paramedics, and one hundred eighteen (118) Fire Fighters for a total sworn complement of two hundred twenty-one (221). The authorized complement of the Police Department is one (1) Chief, three (3) Assistant Chiefs, five (5) Captains, fourteen (14) Lieutenants, thirty-two (32) Sergeants, and two hundred eleven (211) Police Officers, for a total sworn complement of two hundred sixty-six (266). Public Safety Equipment The following public safety equipment is proposed in the FY 2018 Budget: • • •

Body Worn Camera Equipment Sustainment Program Project “Eagle Eye” Surveillance System Vehicle Replacement – a total of 29, to include:  Fire Department o Fire Engine o Ambulance o Ladder Truck  Police Department o Command / E911 Replacement Vehicle o SWAT Team Equipment and Delivery Truck

New Fire Station and Public Safety Complex As previously stated, in 1918, City Manager W.B. Bates needed to address the location of a new fire house to serve the southern part of the city. Mr. Bates conducted an analysis to determine the best location for the new fire house. After conducting his review, the proposed location for the

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new fire station was “somewhere within a block or two of Lincoln and Fourth Streets.” In 2001, the city fulfilled this selection by locating Fire Station 1 within this area. I bring your attention to this matter because a decision to build a new fire station should be made based on an analysis that looks at the best way to serve the city. This is why I am proposing to conduct a study that identifies the best location for a fire station near the southeastern part of the city in the Truxtun, Douglas Park, and Brighton neighborhoods. In addition, I am proposing to conduct a study that will identify the best location to create the Public Safety Complex for efficiency of operations. The study will be completed within a year, and the projects proposed to start in two to three years. Investment in Employees – General Employee Compensation: During FY 2018, we are proposing a 2.5% General Wage Increase effective July 1, 2017 and a $500 bonus in December of 2017 for General employees, who were hired on or before January 1, 2017. During FY 2018, Human Resource Management will evaluate and recommend changes to our compensation policies to ensure that we are attracting, maintaining and retaining a qualified and competent workforce to meet the goals of City Council and our citizens. Preparing for the workforce of the future will require our employees to adapt and positively respond to an ever changing working environment by leveraging technological advances and providing excellent customer service. In addition to the 2.5% General Wage Increase, I am proposing a living wage salary adjustment to address city employees who make less than thirty-thousand annually. New Human Resource Management Initiatives: Professional Development The challenges of the 21st century workforce require our employees to embrace a commitment to lifelong learning. Professional development and training is vital to any organization to enhance performance and service delivery. In FY 2018, we will introduce new professional development and training programs for our most valued asset, “city employees.” The trainings will be timely, relevant, and interactive allowing employees to acquire essential skills with an emphasis on decision making, creative thinking, and leadership. With our new and innovative technology, city employees will be able to view and enroll in our professional development offerings via Employee Self-Service on the city’s website. Our goal is to create a vision of success resulting from the culmination of a formal continuous learning environment. Performance Management The major activities of Human Resource Management are driven towards the development of high performance leaders and fostering employee engagement and motivation. A performance management system sets the platform for rewarding excellence by aligning employee accomplishment with the city’s mission and objectives. This allows employees and the organization to understand the importance of realizing outcomes to enhance the delivery of services we provide to our citizens.

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Fellowship & Internship Program The city’s Fellowship and Internship Program, initiated in the FY 2017 Budget, is an integral part of participants’ education and employment readiness. More importantly, not only do internships help bridge the gap between the academic world and the working world, these hands-on experiences also help students to put theories into practice, and offer opportunities for more personalized learning beyond the traditional classroom setting. In addition to providing internships for those in an academic environment, we also offer internships and fellowships for high school students who elect to enter the workforce after high school. Benefits Administration In FY 2017, city staff along with the Portsmouth Public Schools began critical conversations to consolidate benefit administration. The consolidation of benefit administration may reduce operational redundancies and administrative costs. During FY 2018, this partnership will provide opportunities to broaden relationships and partnership with benefits administration. Commitment to Education: Portsmouth Public Schools City Council’s vision statement addresses “a lifelong learning City which fosters education in its broadest sense.” Therefore, the FY 2018 Budget proposes: • •

Local Share $52.4 million – Portsmouth Public Schools (PPS) Capital Improvement Program (CIP) - $7 million (to include four new projects and five existing projects)

The proposed funding for PPS CIP Projects is an increase of $2.5 million over FY 2017. While PPS has identified additional operational needs beyond the proposed recommended funding level, we will continue to work with the school system to identify cost efficiency, savings and combining service delivery that could potentially address some of the requests. In this proposed budget, I am recommending Portsmouth Public School consider the use of the amount that is pre-funded in their OPEB Trust Fund by ($5 million) to be used for one-time usage toward funding needs. Also, balances in the Risk Management & Health Insurance Fund as required by State Law needs to be re-appropriated by City Council (Source: VA Code Sec. 22-100. – Unexpended School and Educational Funds). With adherence to City Code a determination of the appropriate level of funding for the Risk Management Fund needs to be determined the City Manager and School Superintendent (Source: Sec. 2-2. - School Board Risk Management and Insurance Fund). City/PPS Collaboration Previously in this budget message, I mentioned the collaborative efforts of the city and PPS as it related to engagement during this budget process. The following examples show the commitment to expand our collaborative partnership:

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Average Daily Membership Campaign – continuance of the Average Daily Membership Campaign: “Get them to School. Make it Count!” This proactive, city-wide, and year-long campaign, by the Portsmouth Public Schools and the city of Portsmouth, targets parents, students, and community partners, heightens awareness of chronic absenteeism, student enrollment, and celebrates student academic success. The school’s ADM and Fall Enrollment Memberships numbers are critical to funding from the State Board of Education.



Portsmouth Community Television (PCTV)/PSET – in an effort to increase awareness, viewership, and transparency of public meetings and information, PCTV and PSET share content which expand viewer ships by sharing coverage of Boards and Commissions Meetings to include: Portsmouth Port and Industrial Commission (PPIC), Economic Development Authority (EDA), Portsmouth Retirement Board (PRB), and the Planning Commission (PC) by recording and uploading the meetings to the city’s YouTube Channel. PSET shares content to include School Board Meetings and Public Work Sessions in an effort to enable the viewers that regularly watch City Council Meetings, Public Work Sessions and other Public Meetings on PCTV the ability to also watch School Board Meetings on the same channel. This strategy enhances access, transparency, and creates a “one-stop” location for viewing meetings of both public bodies.



Events – the city also collaborated with the Portsmouth Public Schools to coordinate and produce two holiday concerts Holiday Harmony at Willett Hall and Holiday Harmony II at I. C. Norcom. Holiday Harmony at Willet Hall provided a daytime concert for schoolaged children and also featured an evening holiday concert with the Tidewater Concert Band. In addition, Holiday Harmony II featured all three High School Concert Choirs in a free concert at I. C. Norcom High School. The city also worked with Portsmouth Public Schools to produce and coordinate the LaShawn Merritt Olympic Gold Celebration and Parade. All three events were recorded and aired on PCTV, and was also made available to PSET for airing. Finally, Portsmouth in concert with the Portsmouth Public Schools has produced a “Parade of Champions” featuring the 4-time/4-straight Winners of the Virginia High School League State Champions (3A), I. C. Norcom High School Boys Basketball Team.



Benefits Administration – City staff and PPS are discussing the advantages of consolidating aspects of benefit administration which could lead to reducing operational redundancies and administrative costs.



Adopt-A-School Program – all City departments adopted schools in the PPS Division this year to form partnerships addressing educational and classrooms needs to include providing school materials, mentoring programs, volunteering and overall a visible supportive presence.

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Portsmouth Public Schools Community, Cultural, Arts, and Music Supported Grants: The following programs represent an additional $111,135 for Portsmouth Public Schools students’ music enrichment and cultural awareness: o Starbase Victory, Incorporated: Starbase Victory provides exciting, innovative and experiential learning opportunities that inspire students to pursue education and careers in STEM (Science, Technology, Engineering, and Mathematics). In addition, Starbase Victory strives to enhance student spatial knowledge and skills such as mapping, navigation, geographic awareness, and associated technologies. This is in addition to the funding City Council appropriates as part of the local match. o Portsmouth Public Schools Foundation: The mission of the Portsmouth Public Schools Foundation is to actively promote the positive accomplishments in the Portsmouth Public Schools and to create opportunities for further improvement. The Portsmouth School Foundation partners with the JASON Learning organization through the Argonaut Program to increase the academic, motivational, and engagement levels of students and teachers in Science, Technology, Engineering, and Mathematics (STEM). This program provides middle school and high school students and teachers the opportunity to travel to research locations around the world for a one-week exploratory adventure working side by side with world-renown research engineers and scientists. o Visions of Truth Community Development Corporation – STRIVE Program: “STRIVE” stands for Students Taking Responsibility in Valuing Education. The STRIVE program serves middle and high school students in Portsmouth Public Schools who have been suspended or expelled from school. The purpose of this program is to help students recognize their problem, be accountable, and work towards behavior modification so they can integrate successfully back into the classroom. While participating in this program, students are still engaged in learning based on the Portsmouth Public Schools curriculum and all time is counted towards their attendance record. o Academy of Music: Strings Program at Park View Elementary School provides close to 400 students receive twice-weekly violin lessons on instruments provided by the Academy at no cost to the students or their families. This program is about to celebrate its 18th year. o Governor’s School for the Arts: A six-week multimedia project for students in the Governor’s School for the Arts. o Mosaic Steel Orchestra: The Mosaic Junior program teaches the Steelpan Art Form including the culture, history and performance. The program is located in Douglas Park Elementary and Cradock Middle School.

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o Portsmouth Community Concerts, Inc. (PPCI): PCCI works through the Office of Instruction, Department of Music and Department of Health and Physical Education to provide master classes as well as help off-set bus and ticket costs for students attending their performances. o Richmond Ballet: A residency program planned for October in Portsmouth at two schools Lakeview Elementary and Brighton Elementary daily for two weeks. Their culminating performance will be at I. C. Norcom High School. o Virginia Museum of Contemporary Art (MOCA): A comprehensive student program design to enhance 4th grade students’ art experience at the museum. o Virginia Opera Association: Enhancing Arts and Cultural Education Opportunities for Portsmouth Students and Residents provides eight (8) touring performances for Portsmouth Public Schools. o Virginia Symphony Orchestra: Portsmouth Partners in Education includes the Young People’s Concert series, the School/Orchestra Artistic Residency (SOAR) and the Harmony Project. The Young People’s concert is for third and fourth grade students that are taken to I. C. Norcom to hear a live, interactive performance at no cost to them. SOAR is an artist residency program that supports public school band and orchestra programs by providing expert instruction and mentorship through artistic residencies. The Harmony Project sends musicians to historically black churches to perform in collaboration with Portsmouth congregations and choirs. o Young Audiences: This program helps off-set the costs of bringing art, music, history and science based performance to PPS. The programming ties directly to core curriculum and specific academic needs while exposing students to a variety of mediums. They also hold professional workshop for PPS teachers. Citywide Educational Collaboration •

Tidewater Community College - the city developed a partnership with the Portsmouth Campus of Tidewater Community (TCC), which offers a Truck Driving Program every eight (8) weeks, to attract and hire graduates who obtain a Class A commercial driver’s license (CDL). This provides the city with an opportunity to present directly to and recruit from a class of students who have successfully passed the program and obtained their CDL. In addition, the city provides funding for community outreach.



Nano Days Partnership with Norfolk State University – the Children’s Museum of Virginia and Norfolk State University (Center for Materials Research) have a mutually beneficial partnership. This annual event encourages awareness of nanoscale science and engineering and encourages children to test their Nano IQ and meet the scientists who bring this cutting-edge technology to everyday life.

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S.T.E.M. Studio Saturdays – S.T.E.M. Studio was established to provide an encouraging environment for visitors of all ages to explore a rotation of experiments, projects, demonstrations, guest scientists and open-builds that are based on science, technology, engineering and math. The STEM Studio is included in the general admission and is open to anyone as long as space is available.



Virginia Standards of Learning Programmatic Offerings (SOL) – a series of programs, kindergarten through fifth grade that meet the Virginia Standards of Learning curriculum frameworks for mathematics, science and history/social science. The SOL describe the commonwealth’s expectations for student learning and achievement in grades K-12 in English, mathematics, science, history/social science, technology, the fine arts, foreign language, health and physical education, and driver education.



Beazley Planetarium – the Beazley Planetarium at the Children’s Museums of Virginia was created to provide content-driven, appropriate Virginia Standards of Learning presentations to public, private, and home-schooled groups in an effort to offer interesting, informative, and pertinent full-dome astrological presentations. The Planetarium Manager is an employee of the Portsmouth Public Schools. As a special benefit to the Portsmouth Public Schools and in partnership with the Children’s Museum, students are permitted to attend the planetarium and other programs free of charge, and serves nearly 2,300 students annually.

Restructuring of Municipal Services: In 1918, W.B. Bates faced two related budget items that the FY 2018 Budget is also addressing today – the need to construct a civic center that unified certain city operations and addressing the location of a new fire house. Mr. Bates wrote that “during the past year it has become very necessary for the operations of the City to consider a Civic Center Plan by which all of the public departments can be centrally and conveniently located for the economic operation of the city’s business.” This very quote reins true for our public safety departments – fire and police. The multiple locations for administration and operations for fire and police impacts the usability of city owned properties of economic vitality. As a result, I am proposing to conduct a study to identify the best location to create the Public Safety Complex for efficient operations. In addition, this budget proposes conducting a study to identify the best location for a fire station near the Truxtun neighborhood. It has been one year since the city received our permit reissuance of Municipal Separate Storm Sewer System Permits (MS4) through the Virginia Stormwater Management Plan. The permit require the city to update our MS4 Program Plan and implement the conditions of the permit, develop operating protocols and provide an annual report on our activities. Due to the importance of this function to the city, our Stormwater Compliance Division will be realigned with the Engineering Department.

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Restoring and Collaboration of Municipal Services: The results of our Budget Community Engagement Survey, identified customer service and service delivery components for improvement. We are moving forward in implementing customer service training for all service providers in the upcoming fiscal year. Each department will identify customer service ambassadors who will exemplify customer service for the organization. Customer Service will be a focus throughout the organization from Department Directors to front line staff. Employees are held to a standard of excellence, when it comes to delivery of quality services to our residents and stakeholders. We will make certain that we understand the needs of our residents, provide professional service, and empower city staff to provide leadership, to which we will all be held accountable for providing. Clean Community Initiative A clean environment, is an essential part of improving the city’s image. We are expanding our “Keep Portsmouth Beautiful” activities toward making a cleaner environment a priority our city. This is a collaborative effort between the departments of Public Works, Parks, Recreation and Leisure Services, Permits and Inspections, Police and our residents. Litter and debris prevent the city’s stormwater conveyance system from operating optimally and contributes to flooding. Currently, the city is cleaning highly visible major intersections and areas. Encouraging residents to reduce litter in our community and recycle will require participation and accountability from everyone. Neighborhood Incentive Matching Grants Program In the FY 2018 Budget, I am proposing to allocate $50,000 to restore the Neighborhood Incentive Matching Grants Program. Created in 2007, the Neighborhood Revitalization Incentive Matching Grants Program was designed to promote neighborhood enhancement projects that focus on three key areas – beautification, neighborhood improvement, and special community initiatives that encompass other projects impacting the human element of a neighborhood. These projects produced a state of the art environment that includes excellent schools, public facilities, parks, green space, gateways and roadway corridors. Community Engagement and Collaboration: The value of a collaborative, cross-disciplinary approach highlighted several areas: interrelatedness of activities, increased knowledge and appreciation of each other’s work within the organization, and a greater sense of cooperation and coordination. Because of this approach, it has led us to appropriately allocate resources driven toward the City Council’s Vision Statement and properly align goals and objectives. As we continue to engage the community, promote neighborhood quality, and advance sustainability, the following community initiatives/programs are being instituted: •

City Council Poverty Taskforce – a taskforce comprised of 11 – 15 members that consist of community stakeholders focusing on six focus areas that address the goal “to build

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transformative and collaborative strategies for reducing poverty and empowering all Portsmouth residents.” •

Crime Reversal Initiative - the City and Portsmouth Public Schools are partnering with Old Dominion University, School of Sociology and Criminal Justice to develop and address community engagement crime prevention and intervention initiatives. This partnership will allow the university to: o Gather and summarize existing data sources for 2015 which will include census data, police arrest data, and school disciplinary reports. o Overlay civic leagues, schools, and census data with crime data to produce “hot spots” maps. o Identify agencies both criminal justice and human services serving youth and adult justice systems, faith leaders, and civic league presidents. o Conduct surveys to collect current data.



The Nighthawk Basketball Program – an adult basketball event for males ages 17 to 27 providing participants the opportunity to play in pick-up basketball games, use the fitness center, and enjoy a safe and wholesome place to sit and dialogue.



“Save Me” Saturdays –this initiative designed to prepare our residents to help during disasters that may disrupt our lives such as hurricanes, fire, and other natural or man-made emergencies initiate in Spring 2017.



Rapid Engagement of Support in the Event of Trauma (RESET) – an initiative to heal a community in crisis.



Neighborhood Walk and Talk Campaign – an initiative to foster better relationships between the city and community. It enhances community engagement and support. It allows the city to hear from citizens and better address their request.



Police and Community Trust Building (PACT) – an initiative to bring the community, faith leaders, law enforcement, city agencies, youth and other groups together to discuss issues and concerns that will build a safer community.



Faith Leaders Coalition – an initiative to build a stronger partnership that will serve as a voice to the community.



Young Adult Police Chief Commissions – an initiative to build trust among our youth, with them serving as ambassadors in the schools and in their communities.

Community Engagement and Transparency: During the preparations for this proposed budget, I presented to the key Strategic Budget Focus Areas for FY 2018. One of the strategic budget focus areas is community engagement. Engaging our citizens through conversations related to education, health related issues, promoting

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sustainability and affordability shows transparency. Through community engagement and being transparent, we can empower a citizenry that is linked in the progress and the future direction of this city. As we continue our collaboration efforts, the Superintendent of Portsmouth Public Schools, Dr. Elie Bracy, III and I, jointly engaged the citizens of Portsmouth, outlining the city’s and school’s fiscal position and provided an overview of key strategic services and benchmarks. This is the second year we have used this strategy. Budget Community Engagement Forums were held at each of the three high schools, Wilson, I. C. Norcom and Churchland, and employed the use of polling devices to gauge the citizens of Portsmouth relative to strategic school and city programs and services. Approximately 917 citizens (789 online and 128 in-person) engaged in the community engagement sessions. The polling results provided the strategic information for preparation of the FY 2018 proposed operating budget. Identified below is a sample of one of our more significant polling results. This polling data along with the other strategic questions and responses is an example of our citizen engagement process guiding the development of the proposed budget. Fifty-three percent of participants (online and in-person) polled NO to increased real estate taxes for the FY 2018 budget year. Undecided 13%

One Cent Increase 15%

Two Cent Increase 9%

Three Cent Increase 10%

No Tax Increase 53%

City Communication Initiatives: The following are city initiatives used to keep our citizens informed: •

E-Daily – Portsmouth e-Daily (Electronic Daily) messages are another interactive media strategy to pitch positive news ideas to the media and provide transparency.



Social Media Initiatives and Expansion – social media is a cost-effective medium by which to expand our reach to millennials and other target audiences. Currently, Portsmouth

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uses the following social media sites to communicate its messages: Facebook, Twitter, Instagram, and Next Door. •

Comprehensive Plan – Build One Portsmouth – the city is required to prepare and adopt a comprehensive plan which is a blueprint for the future based on the values and aspirations of our community. The plan addresses topics such as development, housing, sustainability, economic development, and transportation. The plan provides a universal view of the whole city, is a tool to prepare for change, and acts as both a business plan and guidebook for decision-makers. The target completion time frame is the summer of 2018.

Economic Development Initiatives: Economic Development continues to experience increases in activity especially in critical sectors such as retail, multifamily, maritime and port-related developments. The private sector continues to invest in new construction and redevelopment. Below are examples of the projects currently being facilitated and driven by Economic Development in conjunction with the city’s related private and public partners. Retail Development In early 2017, the final outparcel of Midtown Marketplace, a 21-acre development anchored by Kroger in the heart of the city’s retail submarket, opened. Cox Communications invested over $1 million in a new store which is the largest in the country for Cox. Over $31 million has been investment in the Midtown Marketplace corridor. Several stores have opened in our Downtown Corridor and numerous announcements of future openings have occurred. Five Boroughs Restaurant and Little Shoppes on High Boutique opened in 2016. The Bier Garden celebrated 20 years of serving German cuisine and beverages with an expansion through the opening of a gift shop. Copper & Oak Craft Spirits has announced plans to open the city’s first micro-distillery, Richmond-based Legend Brewing Depot has begun construction on a micro-brewery, and Stellar Wine Company will begin weekly tastings in May 2017. Other announcements in Downtown include the future openings of A Taste of Europe and Delight Desserts. In the Churchland Area, Fit Bar Fitness Studio and Juice Bar reopened in January 2017, and MoMac Brewing Company began construction of a microbrewery, which will open in late spring 2017 joining the discount grocery store Aldi – the first location in the Hampton Road Region Multi-family Development Multifamily development continues in Downtown. Evidence of $100 million in private investment in nine developments with over 800 apartments is evident on nearly every corner. Completed developments are The Quarters at Park View, a $17 million apartment community by The Whitmore Company with 140 apartments; Sterling King I & II, a $16 million investment also by Whitmore, with over 100 units; Tower 507, a $6.1 million investment with 46 units, and the Seaboard Building, a $7 million investment with 81 units. Tower 507 and the Seaboard Building are both historic rehabilitation projects by The Monument Companies. Developments under construction include Harbor Vista, a $17 million investment in 134 apartments by The Breeden

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Company, and Crawford House, a $6.5 million investment to convert an office building into 46 units by The Whitmore Company. Additionally, Breeden has plans for another 187 units with a $25 million investment on the North Pier Site. Maritime and Port-Related Activity In July 2016, InterChange, a third-party logistics company, broke ground on an $11 million 200,000 square foot warehouse. Vane Brothers, a multi-faceted marine transportation provider, expanded its waterfront location in Portsmouth by investing $1.5 million and adding a 15,000square foot office building. In November 2016, the Virginia Port Authority (Port), a political sub-division of the Commonwealth of Virginia, signed a long-term lease with Virginia International Gateway to double the capacity at the deep-water container terminal. The lease gives the Port operating rights at the terminal until 2065 and work is underway for a three year, $320 million expansion project to build the terminal’s second phase. The lease puts the Port on the path to long-term sustainability which will result in continued job creation, investment and revenue for the Commonwealth. While the lease is tremendously beneficial to the Commonwealth, for the city of Portsmouth, there is a short-term adverse impact which will be reversed as the Port expands and equipment is acquired. Collaborating with state and legislative officials, the state approved a three year $1.7 million bridge loan at 0% interest to mitigate the short-term adverse effects of the lease to the city. Incentive Programs The city has two state-designated Enterprise Zones. A highly coveted designation, the Virginia Enterprise Zone Program is a state and local partnership and is one of the most effective methods of using incentives to stimulate economic development. In 2015 (most recent year available), seven (7) businesses and/or property owners received grants totaling $387,711 in state incentives representing over $7 million of private investment. In September 2013, the Economic Development Authority established a Local Incentives Program for small businesses/property owners as a means of leveraging private investment for façade, interior and safety improvements. The program continues and is well funded and well received by property owners and businesses. In 2016, the EDA paid grants totaling $70,000 to four property owners and/or tenants. Revision of Zoning Ordinance: City Council discussed the possibility of replacing the city’s current zoning ordinance, especially the D2 Form Based Code District, at the retreat in February 2017. City Council called for a joint work session with the Planning Commission on February 16, 2017. City Council advised it wanted the Zoning Ordinance replaced and the D2 Form Based Code district eliminated. At the City Council meeting of February 28, 2017, City Council adopted a resolution directing staff to commence work on the new ordinance. The Planning Department, working through the Planning Commission, is actively working on several necessary short term amendments, such as parking, signage, and a temporary fix or patch for the DZ Form-Based Code District as well as

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utilizing the city’s procurement process to select a consulting firm to assist in the overall ordinance replacement. The Zoning Ordinance re-write project will completely revamp the city’s zoning ordinance and is expected to be completed in approximately 18 months. Addressing Public Transportation Efforts: Hampton Roads Transit The city of Portsmouth contracts with Hampton Roads Transit (HRT) to provide transit services for its residents. Portsmouth has seven bus routes, five of which provide hourly service, while the remaining two provide 15 minute and 30 minute service, depending on the time of day. Hours of operation vary by route, but all routes operate a minimum of twelve hours a day. Two routes operate seven days a week and the other five operate Monday through Saturday. Paratransit service is provided within a three quarter mile radius of all bus routes, as is federally required under the Americans with Disabilities Act. HRT also operates ferry service between Portsmouth and Norfolk with two stops in Portsmouth: High Street Landing and North Landing. The ferry provides 30 minute frequency seven days a week, with a 5:30 a.m. start on weekdays and 10:00 a.m. start on weekends. Depending on the day of the week and the season, ferry service ends at 9:45 p.m. or 11:45 p.m. Comparable with other Hampton Roads cities that provide transit services, Portsmouth has experienced a slight decrease in bus ridership while paratransit usage has increased. Ferry ridership is down; however, it is expected to increase once the new Waterside Live opens later in 2017. The budget for transit service in FY 2017 is $2.99 million and is proposed at $3.2 million for FY 2018. Hampton Roads Crossing Study The Virginia Department of Transportation is completing the Supplemental Environmental Impact Assessment (SEIS) regarding the Hampton Roads Crossing Study. The draft study was presented to the Hampton Roads Transportation Planning Organization (HRTPO) Board in October 2016. Alternative A, which is the expansion of the Hampton Roads Bridge Tunnel, was selected and later approved by the Commonwealth Transportation Board. In addition, the HRTPO Board recognized the importance of additional roadway segments in the draft SEIS that are worthy of further study and analysis as potential elements in the region’s long range transportation plan. These segments include the I-564/-I664 Connector (sometimes referred to as Patriot’s Crossing); the I-664/Monitor Merrimac Bridge Tunnel Corridor; and the VA Route 164 (Western Freeway) widening and I-564 Connector - sometimes referred to as the Craney Island Connector. In order to prepare the desired studies, $7 million dollars was allocated by the Hampton Roads Transportation Accountability Commission, to be used by the HRTPO, to work with VDOT and member localities in the preparation of the studies – which will take approximately 3 years to complete. Due to the potential for these projects to significantly impact the City, especially the RT 164 widening and the Craney Island Connector, it was recommend that local funds be set aside for

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the city to prepare information and data for inclusion in the study to ensure that accurate, real-time objective information is provided to, and used by, the HRTPO in this study process. The potential impact of significant additional truck traffic and other regional traffic coming across the proposed I-564 project to the Western Freeway via the proposed Craney Island Connector could have significant detrimental impact on our local transportation network and it is critical that we make sure our interests are clearly and objectively represented in this study process. Regional Initiatives: The following initiatives highlights three of the city’s regional involvements: •

Hampton Roads Regional Jail Mental Health Grant: To implement a mental health pilot program at a regional or local jail, the City took the lead in establishing a taskforce to compete for one of the six Virginia Department of Justice. The taskforce was successful in being selected as one of the six pilot programs with an award totaling $939,435, which is the largest grant amount of the six projects funded.



Homelessness Initiative: The city partners with Portsmouth Homeless Action Consortium (PHAC) – a voluntary membership group made up of services provider, the faith community, and interested citizens to coordinate the services for the homeless.



Southside Hampton Roads Regional Hazardous Materials (HazMat) Response Team: The Portsmouth Fire, Rescue and Emergency Services Department serves as the lead agency for the Southside HazMat Response Team. This team is responsible for responding throughout the region to hazardous materials incidents, providing containment and mitigation services.

Future Outlook: As I reflect on my 207th day of my second year as City Manager, I am reminded of the words from 100 years ago from City Manager W. B. Bates, “Portsmouth is the most important seaport town on the Atlantic seaboard.” I am encouraged that the New Portsmouth is poised to reach new heights and experience new growth based on the vision set by City Council and the desire of the citizens. Through a collaborative and transparent budget process, we engaged the citizens of Portsmouth through use of a survey and the polling results are reflected in this proposed budget. Listening to the majority of our citizens who stated at the budget engagement sessions (online and in-person), there are No New Taxes for continuation of city services. We also have reviewed detailed budget requests in over thirty (cluster) budget defense meetings in order to understand current service delivery models and impacts to our citizens and proposed cost efficiencies and collaboration among departments.

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The proposed budget increases and decreases various fees/rates to adjust for cost of services, comply with federal regulations and provide the level of services required for our enterprise and special revenue funds: Public Utilities, Stormwater, and Waste Management. This is a clear message, and I have delivered to City Council, a structurally sound and fiscally prudent budget reflective of restoration of public safety priorities (Police, Fire/EMS); infrastructure needs for the city of Portsmouth; recurring wage increase and a bonus initiative for city employees; living wage adjustment for city employees; and a supplement for retirees in FY 2018. We have also maintained the local share of funding for Portsmouth Public Schools in order to provide the level of services required to continually improve our educational system. We have also provided the Portsmouth Public Schools funding for the top nine CIP projects and school bus fleet replacement in order to provide safe structures and transportation for our students. We have provided level funding to our civic organizations who contribute strategically to the vision statement as outlined by City Council. This includes funding for three new organizations – Meals on Wheels, Vision of Truth Community Development Corporation, and the Richmond Ballet. There are endless possibilities and opportunities ahead of us as we continue our journey of creating the New Portsmouth. Over 100 years ago, Mayor J. T. Hanvey believed that our city would grow and provide for our citizens. It is our duty today, to ensure that 100 years from now in 2118, the future citizens of Portsmouth will look upon our work with pride and know that our pulse and focus was looking to a New Portsmouth.

Cordially,

Dr. L. Pettis Patton City Manager

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How to Read the Budget Document

City Council Vision: During City Council’s Retreat on February 3-4, 2017, City Council developed a vision statement that serves as a promise and roadmap to the citizens of Portsmouth that defines the direction for growth, the path it should take, with a vision towards the future. The new vision statement builds a more prosperous city; fosters lifelong learning, and values a safe and friendly city. The Guiding Principles also serve as a Compact for Leadership which are precepts that guid and lead the entire organization. The Compact for Leadership are values, ethics, and moral principles that govern the professional demeanor and behavior of city leadership. City Council also identified four BIG THINGS or priorities to coincide with its vision and guiding principles. They are:    

Create the City Council Taskforce on Poverty; Revise & Repeal Form-based Code; and Restore the city’s zoning code with a more traditional and/or Euclidean-based zoning concept; Laser-focus on Education; and Tell the Portsmouth Story

Reader’s Guide to the Budget Document The purpose of the budget document is to provide elected officials, citizens and interested parties budget information, financial data, and statistics pertaining to the city of Portsmouth’s financial plans and operations. The budget document is a summary pertaining to all city government public service programs. The budget is the annual financial plan for coordination of revenues and expenditures. The FY 2018 budget represents the period of July 1, 2017 to June 30, 2018. Section Explanation Executive Summary: The FY2018 executive summary includes the City Manager’s message to City Council highlighting guiding principles, collaboration, community engagement, financial policies, 2-1

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economic development initiatives, commitment to education, and public safety as well as other strategic policies and initiatives to include the city’s future outlook. Budget Overview: The governmental organization, description of the budget process, financial policies, fund structure, basis of budgeting and accounting, and a brief description of the Capital Improvement Program are included in the budget overview. Financial Summaries: Summaries of revenues and expenditures include all funds, position summary, fund balance/net assets schedule, rate change table, city indebtedness schedules and computation of legal debt margin. General Fund: Provides revenue detail and the basis of revenue projections and revenue descriptions by category to include comparative data from the prior year. In addition, this section provides description of expenditures by category to include comparative data from prior year. General Government: Departmental detail for all municipal departments pertaining to the overall general administration of the city and the delivery of services. Non-departmental: Non-specific functional services to include non-departmental (contractual obligations or community services), transfers and contingencies, public transportation, support to civic and cultural organizations and debt service fund. Judicial: Departmental detail pertaining to civil and criminal agencies for prosecution and adjudication services. Public Safety: Departmental detail pertaining to citizenry protection to include geographical and community policing, fire prevention, suppression, and emergency medical care. Public Works/General Services: Departmental detail pertaining to maintaining the city’s infrastructure. Separate funds of Storm Water Management, Public Utility, Waste Management, Cemetery, Portsmouth Parking Authority and City Garage are included in this section. Public Health: Departmental detail pertaining to the health and welfare of the citizenry. The Health Department and separate funds for Behavioral Healthcare Services, Social Services, and the Children’s Services Act are included in this section. Parks, Recreation and Cultural: Departmental detail pertaining to the city’s recreation and cultural services. 2-2

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Community and Economic Development: Departmental detail pertaining to the city’s community, planning and economic development services. Separate funds for Willett Hall, New Port Community Development Authority and Community Development are included in this section. Education: Departmental detail pertaining to Portsmouth’s public schools education system. Capital Improvement Program: CIP projects within the five year plan. A plan for financing and construction of major municipal facilities and infrastructure such as roads, schools, buildings, leased vehicles and water and sewer projects are included in this section. Ordinances: Official budget ordinances reflecting City Council’s formal actions for the adoption of the Operating and Capital Improvement budget. Supplementary Information: A brief description of the major funds of the city and statistical and comparative data. Glossary: Definitions of terminology within the budget document. Appendix: Revenue and expenditure line item detail reports for all funds. Revenue Category Explanation General Property Taxes: Taxes on real and personal property. This includes both tangible and intangible property such as vehicles, real estate, and business equipment. Also included in this category are delinquent tax interest and penalties. Other Local Taxes: Approved Commonwealth taxes for use by municipalities to derive and collect revenues. Examples are sales tax, business licenses, vehicle registration fees, cigarette taxes, and lodging. Utility Taxes: Utility service taxes paid by citizens. The rates vary according to the type of utility including revenue from land line, cable TV, cellular telephone, E-911, electricity, gas, telephone, and water taxes. State Aid: Funding received from the Commonwealth of Virginia: 2-3

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 



Intergovernmental Revenue – State Non-Categorical Aid includes the municipality’s tax share received by the State of Virginia. Intergovernmental Revenue – Shared Costs are contributions to municipalities for State mandated services. This includes the Constitutional Offices of the Sheriff, Clerk of Circuit Court, Commonwealth Attorney, Commissioner of the Revenue and the City Treasurer. Intergovernmental Revenue – State Other Categorical Aid includes all other funding received from Virginia (funding for library books and street/highway maintenance).

Other Governments: Funding from governments other than the Commonwealth of Virginia. Federal Direct: Federal Government funding such as FEMA reimbursements. Charges for Services: City fees charged to government service users such as recreation fees, court costs, and library fines. Interest: Interest received from investment of idle cash and other investment accounts. Recovered Costs: Expenditure reimbursements received by a department. Fines and Forfeitures: Law Enforcement fees collected for law violations. Licenses and Permits: Fees charged to obtain a license or permit such as yard sale permits, building inspection fees, and sign permits. Use of Property: Rent charged for use of city property. Miscellaneous Revenue: Donations and contributions made to the city and other non-recurring revenue. Payment In Lieu Of Taxes (PILOT): Revenue received in lieu of taxes under a contractual agreement. Operating Transfers In: Cash transferred from another city fund.

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Expenditure Category Explanation Salaries: All full and part-time/temporary employee salaries including overtime, supplemental pay and allowances. Benefits: City paid contributions for employee fringe benefits. This includes the city’s portion of social security, retirement, health, and life insurance plans. Other Operating Expenses: Required expenses to include contractual services, printing, supplies, repairs, books, and computer software. Internal Service Charges and Expenses: In order to capture the full cost of certain specific functions, services are provided to departments by other departments at a set rate. These include risk management, city garage, information technology and health insurance charges. Capital Outlay: Expenditures which result in the acquisition of, or addition to, fixed assets such as buildings. Debt Service: Scheduled annual principal and interest payments for outstanding debt. Transfers: Funds transferred between departments.

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Budget Overview Introduction The city of Portsmouth was settled in 1752 and incorporated by the Virginia General Assembly in 1858. The city lies in Hampton Roads, one of the world’s great natural harbors, situated at the confluence of the James and Elizabeth Rivers where they empty into the Chesapeake Bay. The city is located in the center of the Hampton Roads region, bordered by the cities of Suffolk, and Chesapeake, respectively to the west and south, and Norfolk lies across the Elizabeth River to the east. The city’s land area of approximately 33.65 square miles is mostly developed, with an estimated population of 96,874 in 2016. With 90 miles of shoreline at the zero milepost of the Intercoastal Waterway, which runs from Boston to Florida, Portsmouth’s location on navigable waterways has proven a dominant force in the city’s history and economy. Its location on the 40 plus foot deep Hampton Roads shipping channel, and the presence of both the CSX and Norfolk Southern Railroads supports the national and international port commerce activities and military presence in the region. Portsmouth is home to the Norfolk Naval Shipyard, a government facility with approximately 14,000 employees, the U.S. Coast Guard Atlantic Command and Fifth District Headquarters with approximately 2,200 employees, and the Naval Regional Medical Center (U.S. Naval Hospital) with approximately 5,000 employees. Although economic activity in the city has been historically associated with the port and military activities in the region, Portsmouth’s economy has diversified in recent years with increasing employment in the service, manufacturing and professional sectors. Portsmouth is an independent, full-service city with sole local governmental taxing power within its boundaries. It derives its governing authority from a charter granted by the General Assembly of the Commonwealth of Virginia. The governing body of the city is the City Council, which formulates policies for the administration of the city. Overview of Government Organization Portsmouth operates under the Council – Manager form of government, with the City Council consisting of a mayor and six other council members. The mayor is elected directly by the voters on an at-large, nonpartisan basis, as are the remaining members of the City Council. The City Council is the legislative policy-making body, and the City Manager, who is appointed by the City Council, serves as the city’s chief executive officer. The City Manager reports 2-6

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directly to the City Council, appoints department heads, conducts the financial business of the city, and performs other duties as required by the governing body. The operation of public schools in Portsmouth is the responsibility of the School Board, consisting of nine members elected by the citizens at-large for four-year terms. By State law, the School Board operates independently from City Council, but is fiscally dependent on it. The School Board sets policies, hires the School Superintendent, and determines the use of its funds subject to legal restrictions. The City Council appropriates an annual sum for education, which may be appropriated by category; however, the School Board determines how the funds are spent. Taxing and appropriation authority remain with the City Council. Overview of Governmental Services and Selected Functions The city provides general governmental services to meet the needs of its citizens, including police and fire protection, collection and disposal of refuse, water and sewer services, stormwater services, parks and recreation, libraries and cultural resources, health and social services, and street and highway maintenance. Other services provided by the city that receive partial funding from the Commonwealth include public education in grades kindergarten through 12, and certain technical and special education, mental health assistance, and judicial assistance. The city’s main municipal complex includes the city hall building which houses nearly all of the city’s operational departments, the city jail and police headquarters. The city has eight fire stations, one central library with three neighborhood branch libraries, 44 city parks totaling over 588 acres, seven community centers, three municipal golf courses and 26 public education facilities located throughout Portsmouth. The following agencies collaborate with the city to enhance economic development, public safety and transportation projects:    

Portsmouth Redevelopment and Housing Authority Economic Development Authority Portsmouth Port and Industrial Commission Portsmouth Parking Authority

   

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Hampton Roads Planning District Commission Hampton Roads Economic Development Alliance Hampton Roads Regional Jail Authority Hampton Roads Transportation Accountability Commission

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Budget Process Formulation of the City Manager’s Proposed Budget According to the City Charter, the City Manager is required to prepare and submit to the City Council an annual budget. The annual budget process begins in the fall of the preceding fiscal year. In November, the department heads and the City Manager meet to discuss the upcoming year’s priorities. The budget calendar is developed at this time. It establishes the budget development schedule and the formal schedule for City Manager presentations, public work sessions, public hearings, and the budget adoption. Departmental requests are developed based on projected needs and must be related to the organization’s program objectives.

These requests are received and compiled by the

budget staff. The City Manager prioritizes requests and recommends a Proposed Budget to City Council based on available resources. City Manager’s Authorization By City Code, during the course of the fiscal year, provided there is no increase in expense, the City Manager is authorized to implement office consolidations or make other changes for the city’s betterment. Also, the Budget Ordinance authorizes the City Manager to transfer, within the same fund, any unencumbered appropriations from one department, project, or purpose to another department, project, or purpose. Budget Implementation Once the budget is adopted for the fiscal year, on July 1, it becomes each department’s financial legal basis. No department or other city government agency may spend in excess of approved and appropriated amounts. To ensure conformity with the adopted budget, financial and programmatic monitoring of departmental activities occurs throughout the year. Copies of the

Adopted

Budget

may

be

obtained

from

the

www.portsmouthva.gov/Finance, or found at the city’s libraries.

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city’s

internet

site

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Amendment of the Budget As prescribed by Section 15.2-2507 of the Code of Virginia (1997), amendments to the final adopted budget must follow the legal process. Any such amendment which exceeds one percent (1%) of the total revenue shown in the currently adopted budget must be preceded with a published notice of a meeting and a public hearing. The newspaper must have a general circulation in the locality and must be circulated seven days prior to the meeting date. The notice must state Portsmouth’s intent to amend the budget and include a brief synopsis of the proposed budget amendment. After first providing a public hearing, the amendment may be adopted at the advertised meeting. Budget Calendar Departments submitted FY2018 Operating Budget requests, including capital requirements, to the Finance Department. November – December, 2016 City Manager presents FY2018 Operating Budget and Capital Improvement Program to City Council March 27, 2017

Council and Citizen Work Sessions for FY2018 Operating Budget and Capital Improvement Program Public Work Session April 10, 2017 Public Work Session (Proposed Budget) April 24, 2017 Public Hearing (Proposed Operating/CIP Budget and Tax Rates) April 25, 2017

Adoption of FY2018 Operating Budget and Capital Improvement Program including Tax Ordinances and Appropriation Ordinances May 9, 2017

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Financial Policies Policy Purpose The financial integrity of our city government is of utmost importance. To that end, the establishment of appropriate financial management, debt administration, budget and capital plan development, and long-range planning policies (“Financial Policies”) promote the fiscal health of Portsmouth, as well as the cost-effective and efficient delivery of services to our citizens. Written, adopted financial policies have many benefits, such as assisting the elected officials and staff in the financial management of the city, saving time and energy when discussing financial matters, engendering public confidence, and providing continuity over time as elected officials and staff members change. These policies are reviewed annually and reaffirmed by City Council at least once every three years.

Financial Policy Linkages The city has developed these Financial Policies, with input from its financial advisor, based upon municipal finance “Best Practices” as promulgated by the Government Finance Officers Association and the National Advisory Council on State and Local Budgeting. The city and its agents will regularly monitor the evolution of such “Best Practices” and update these Financial Policies and the city’s operating practices accordingly.

General Financial Principles The city will continuously evaluate programs and operating practices as a means of ensuring the city’s residents an efficient and highly effective local government. The city will strive to utilize technological advances as a means of increasing employee productivity and reducing the need for new positions. The city will allocate new dollars (after meeting fixed commitments such as debt service requirements and benefits changes) to the key priority areas as established by Council.

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The city will attempt to utilize benefits of new economic development successes as a means of maintaining an adequate tax rate for services rendered to our residents coupled with our ability to manage expectations with the long term operational needs of the city. REVENUES

Revenue Diversification The city will strive to maintain diversified and stable revenue streams to protect the government from problematic fluctuations in any single revenue source and provide stability to ongoing services.

Fees and Rates All fees established by the city for licenses, permits, fines, services, applications and other miscellaneous charges shall be set to recover all or a portion of the city’s expense in providing the attendant service. Fees and rates will be reviewed annually in connection with the development of the operating budget.

Use of One-Time Revenues The city will not utilize one-time revenues for recurring operating expenditures. Onetime revenues include, but are not limited to:

proceeds from the sale of land or surplus

equipment, legal settlements, or revenue windfalls (i.e. unusually large building permits, etc.).

Conservative Estimation Revenues will be budgeted conservatively so as not to introduce regular shortfalls in individual revenue accounts. Revenue estimates shall be reviewed and validated. The Budget Officer shall utilize appropriate collection percentages in estimating revenues for each account or class of accounts based upon historical collection patterns. circumstances shall require adjustments to collection assumptions.

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BUDGET

Balanced Budget The city’s budgetary policies are based upon guidelines and restrictions established by state and city codes and U.S. Generally Accepted Accounting Principles (GAAP) for governmental entities. These provisions set forth the city’s fiscal year, public hearing and advertising requirements, restrictions on taxation, and also stipulate that the city must maintain a balanced budget. The city will annually adopt and execute a budget for such funds as may be required by law or by sound financial practices and GAAP. The budget shall control the levy of taxes and the expenditure of money for all city purposes during the ensuing fiscal year. The city’s budget may be considered balanced if estimated revenues meet planned expenditures.

Contingency Appropriation The budget shall strive to include in the annual budget a contingency appropriation of at least 0.5% of budgeted expenditures.

The contingency appropriation is designed to meet

unanticipated revenue shortfalls or emergency expenditures.

Use of Fund Balance While accumulated fund balance in the General Fund may legally be used as revenue to support the budget, the city’s intention is not to use fund balance to fund recurring operating expenditures. Accumulated fund balance over and above the city’s fund balance target may be considered for funding one-time expenditures.

Quarterly Budget Monitoring Staff will provide City Council with a quarterly update of actual revenues and expenditures for the Fiscal Year and comparisons will be made in such report to: (1) the 2 - 12

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adopted budget, and (2) revenues and expenditures through the same period of the immediately prior Fiscal Year. Tabular presentations will be supplemented by sufficient narrative to explain material variances from budget and the prior year.

These reports are intended to provide

sufficient information to City Council to allow for mid-year budget adjustments necessary to avoid operating budget shortfalls.

As appropriate, staff will provide recommendations for

amendments to the budget to ensure budgetary balance. Multi-Year Operating Budget Forecast The city will prepare and annually update a long range (5 year) financial forecast of the operating budget utilizing trend indicators and projections of annual operating revenues, expenditures, capital improvements, associated debt service and incremental operating costs, and fund balance levels. This forecast is intended to be an internal planning tool for staff and the City Council, but will be shared with the rating agencies each year, as well as interested citizens upon request. The forecast should be prepared with the intention of showing projected results based on programs, trends, and policies then in effect and without undue influence on its outcome. FUND BALANCE

Policy Minimum The city will maintain an Unassigned General Fund Balance equal to 15% of General Fund revenues. If the Unassigned General Fund Balance falls below the minimum level described above, the City Manager will submit a detailed plan to City Council that proposes actions necessary to return the fund balance to the policy minimum over not more than three succeeding fiscal years. City Council shall act upon the plan by taking the actions necessary to implement same or substituting alternatives that achieve the same objective.

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DEBT MANAGEMENT PRINCIPLES All long-term financings shall comply with federal, state, and city code requirements. Accompanying each long-term financial obligation will be a cost benefit analysis, the identification of the funding source, an assessment of the ability to repay the obligation, the impact on the current budget, commitments to the future budgets, maintenance and operational impact of the facility or asset and the impact on the city’s credit rating. The project should be incorporated into the city’s multi-year capital and equipment improvement plan. The term of the long-term obligation for the acquisition, replacement or expansion of physical assets, will not exceed the useful life or the average life of the project or projects being financed. Long-term financial obligations will not be used to meet current operations, or for recurring purposes. Variable rate obligations shall not exceed 15% of the city’s outstanding long-term obligations and must be approved by the Chief Financial Officer. The City Council may consider conduit financing on behalf of the EDA, PRHA, and PPIC upon recommendation of the Chief Financial Officer and the city’s financial advisors. Initial contact will be directed to the Chief Financial Officer. Council will consider whether the conduit is feasible, financially and economically prudent, coincides with the city’s objectives, and does not impair the city’s creditworthiness (All expenses related to the conduit financing will be borne by the applicants). Except as noted below, long-term obligations issued through the city must qualify for an underlying (i.e.; rated on the basis of the security for the loan) investment grade rating by one of the nationally recognized rating agencies or qualify for alternative credit enhancement. An exception to this requirement would be debt issued via the Virginia Resources Authority, a political subdivision of the Commonwealth of Virginia. In the case of long-term obligations that 2 - 14

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are directly placed as bank loans by the city, such obligations would not be required to qualify for an investment grade rating. The city shall encourage and maintain good relations with credit rating agencies, investors in the city’s long-term financial obligations, and those in the financial community who participate in the issuance and sale of our long-term obligations. A policy of full and open disclosure on every financial report and long-term obligation transaction will be maintained and the city shall comply with all on-going disclosure requirements and shall file such documents in a timely manner. The city shall monitor earnings on bond proceeds and rebate excess earnings as required to the U.S. Treasury to avoid the loss of tax-exempt status. The city will enforce filing notices of completion on all projects within five years of their financing. The city shall continually review outstanding obligations and aggressively initiate refinancing’s when economically feasible and advantageous. The Chief Financial Officer will annually review and report unspent capital project funds to the City Manager and City Council.

Debt Administration The city shall comply with the Internal Revenue Code Section 148 — Arbitrage Regulations for all tax-exempt debt issued. An annual estimate of arbitrage liabilities shall be obtained by the city and recorded on the financial statements. A good faith deposit of 2.0% of the par amount of the bond sale shall be presented by the underwriter in the form of a check or surety acceptable to the city and Bond Counsel prior to the approval of the bonds by the Mayor and City Council.

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The city shall use a competitive bidding process in the sale of debt unless the use of a negotiated process is warranted due to market timing requirements (refunding), or a unique pledge or debt structure. The city will award competitively issued debt on a true interest cost (TIC) basis. The city welcomes ideas and proposals from investment bankers and will seek to give first consideration to those firms that submit unique and innovative ideas that benefit the city. Unsolicited proposals should be submitted to the city’s Chief Financial Officer. The selection of an underwriter or group of underwriters for a negotiated sale shall be based on the following factors: 

Participation in the city’s competitive sales;



Submission of unique or creative proposals;



Qualifications of firm;



Size and geographic distribution of their sales staff;



Proposed underwriting compensation. All professional service providers selected in connection with the city’s debt issuance

and management program shall be chosen through a competitive process such as request for proposals (RFP’s) on an as needed basis. The use of reimbursement resolutions shall be encouraged as a cash management tool for debt funded projects. Reimbursement resolutions may be used for any project that has been approved in the city’s capital budget. Reimbursement resolutions may be used for other projects if the projects are revenue supported or fund within departments’ operating budget. The city shall obtain a clear opinion from qualified legal counsel that the city is not liable for the payment of principal and/or interest in the event of default by a conduit borrower. If no such opinion can be obtained, the conduit borrower will be required to purchase insurance or a letter of credit in the city’s name in the event of default. Examples of a conduit issuer are special authorities, tax-increment financing districts, public improvement districts, or industrial development issuers.

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Debt Capacity and Affordability A long-term debt capacity and affordability analysis for Tax Supported debt will be completed on an annual basis as a means of ensuring that the city does not exceed its ability to service current and future debt requirements. This analysis will verify that the city is maintaining the following ratios and will be performed in conjunction with the city’s Capital Improvement Program (CIP) process. Tax Supported Debt is debt that is issued primarily for capital projects that is directly supported by the General Fund (i.e. General Fund and Schools) and debt that relies in part on support from the General Fund to make annual debt service payments. The guidelines that are utilized for Tax Supported Debt are as follows: 1. The ratio of All Net Tax-Supported Debt Service to Total Combined General Fund and School Revenues should not exceed 10%, within the six-year CIP projection. To the extent that debt of other funds is included in Tax Supported debt (i.e. debt of a non-self-supporting enterprise fund) the city may include the revenues of that fund net of the General Fund support in the denominator of this ratio; 2. The ratio of Net Tax-Supported Debt to Value Total Assessed Value of real and personal property should not exceed four percent (4%); 3. The 10 Year Debt Payout Ratio of Net Tax-Supported Debt Service should be greater than or equal to 50%.

Utility Fund Debt The city will adopt annual water and sewer rates that will generate sufficient revenues to meet the legal requirements of applicable revenue bond covenants. These rates will also allow for adequate capital replacement in water and sewer systems. The city will set fees and charges for water and sewer debt at a level that allows at least 1.15x debt service coverage over the projection period.

Debt service coverage will be

monitored at least annually and a multi-year projection will be completed during the budget process.

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Refunding Bonds The city, with the assistance of its financial advisor, shall monitor the city’s debt portfolio on a regular basis for refunding opportunities. When contemplating a refunding, the city will have a minimum of 3.0% economic savings (as expressed on a net present value basis) as a benchmark to proceed with a refunding. This policy is not intended to preclude the possibility of refunding one or more maturities of existing debt that generate a lesser amount of net present value savings if conditions warrant, but it is the intention to generate overall net present value savings equal to at least 3.0% of refunded par amount on any given transaction. The city may from time to time consider a restructuring of its existing debt.

Such

restructurings are not subject to the net present value savings threshold identified above, but should be undertaken only rarely and the rationale and possible ramifications explained fully to the City Council.

CAPITAL IMPROVEMENT PROGRAM GUIDELINES The city will develop a Five-Year Capital Improvement Program annually. The first year of this plan will be approved and appropriated by the City Council after legal advertising and public hearing requirements have been met. The city will continue to enhance the level of pay-as-you-go funding in the annual Capital budget as a means of reducing reliance on debt financing for capital projects. The city will maintain its physical assets at a level adequate to protect the city’s capital investment and minimize future maintenance and replacement costs. The operating budget will provide for the adequate maintenance of these facilities and infrastructure. RETIREMENT SYSTEM FUNDING The city will use an actuarially accepted method of funding its city managed pension systems to achieve a fully funded status and will continually strive to attain fully-funded pensions. The city will fund the Actuarially Determined Contribution (ADC) for the city plan and

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will fund the Virginia Retirement System (VRS) percentage of payroll as determined by the VRS actuary. OTHER POST-EMPLOYMENT BENEFITS (OPEB) FUNDING The city will implement the accounting precepts of the Governmental Accounting Standards Board’s Statement #45 and, if required, Statement #43. A funding strategy will be developed that sets aside resources to pre-fund OPEB liabilities on an actuarially sound basis over time, and as of the effective date of these financial policies. The city has plans to explore establishing an irrevocable trust fund to accumulate assets. INVESTMENT POLICY By State statute, the City Treasurer is responsible for the investment of the city’s operating and bond funds consistent with the Code of Virginia. The Treasurer operates under a written investment policy that provides policy guidance on the placement of investments. In addition to the functions of the City Treasurer, city staff will annually review the investment program of the city. The city’s financial advisor shall prepare, in consultation with Staff, an “Annual Investment of City Funds” report to be delivered within three months of the close of the Fiscal Year. This report will analyze, amongst other items: 1. Compliance with adopted investment policy guidelines; 2. Diversification of investments; 3. Concentration of trades with broker-dealers; and 4. Benchmarking of investment return performance against relevant peer comparisons. SPECIAL REVENUE / ENTERPRISE FUNDS

It is the general policy of the city to avoid designation of discretionary funds in order to maintain maximum financial flexibility. The city may, however, create dedicated funding sources when there are compelling reasons based on state law or policy objectives. Policies will be developed for the use of each fund. 2 - 19

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OVERSIGHT

Independent Audit The city will be audited annually by an independent external auditing firm that specializes in independent financial and compliance auditing services. The audit will comply fully with the Code of Virginia, GAAP, and federal requirements for “Single Audit.” The city will competitively procure external auditing services not less than once every five (5) years. Fund Structure Governmental Fund Types Municipal functions are financed through the use of governmental funds.

The

municipality’s acquisition, use, and balance of expendable financial resources and related liabilities are accounted for through governmental funds. This excludes proprietary funds and similar trust funds. The municipality budgets the following major governmental funds: General Fund - The general fund is the municipality’s general operating fund. With the exception of financial resources required to be accounted for in another fund, the general fund is used to account for all financial resources. Capital Projects Fund (Capital Improvement Fund) – With the exception of capital improvements financed by proprietary funds, the capital improvement fund accounts for major capital facility acquisition or construction financial resources. Debt Service Fund – The debt service fund is used to account for and report financial resources that are restricted, committed or assigned to expenditure for principal and interest on debt obligations. All debt service of the city is accounted for through the Debt Service Fund, except the debt service related to Public Utility Debt (proprietary fund debt) which is accounted for within the Public Utility Fund.

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The city budgets the following minor governmental funds: Special Revenue Funds - Special revenue funds are used as legally restrictive revenue sources for expenditures having specified purposes. Community Development Fund – The community development fund is used to implement various capital project programs. Permanent Fund (Cemetery Fund) – Cemetery fund revenues are derived from the sale of cemetery lots, perpetual care payments, donations and legacies. These funds are designated for the care of cemetery lots. The principal of such funds shall not be expended for any other purpose. The city budgets the following major proprietary funds: Enterprise Funds - Enterprise funds are used to account for operations financed and operated in a manner similar to private business enterprises. Upon providing goods or services to the general public on a continual basis, the governing body intent is to recover expenses, including depreciation, through user charges where the governing body has decided periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The city has two major enterprise funds: Public Utility Fund and the Parking Authority Fund. The city budgets for the following minor enterprise funds: Waste Management and the Golf Fund. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments, city agencies, or some agencies external to the city on a cost-reimbursement basis. The city has five internal service funds: City Garage Fund, Information Technology Fund, Risk Management Fund, Health Insurance Fund and the Other Post Employment Benefit (OPEB) Fund. Fiduciary Fund Types When the city holds assets in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds, fiduciary funds are used to account for the assets. The city maintains pension trust and agency funds. The Pension Trust Funds account for the city's retirement plan assets. Agency funds are custodial in nature (assets equal liabilities) and do not involve operational measurement results. Fiduciary funds are minor funds and are not included in the government-wide financial statements. 2 - 21

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Basis of Budgeting The budgets of the Governmental funds (for example, the General Fund, Special Revenue Funds, Capital Funds) are prepared on a modified accrual basis.

The

expenditures/obligations of the city (purchase orders, direct payment, etc.) are budgeted as expenditures; however, revenues are recognized when they can be measured and are available. In cases where goods and services are not received by year end, encumbrances are reviewed for valid year end adjustment entries. Based on the date of the purchase order for contractual services, encumbrances are carried over into the next fiscal year. Basis of Accounting The Comprehensive Annual Financial Reports (CAFR) displays the city’s expenses and revenues according to GAAP. This also conforms to the methodology in which the city prepares the annual budget. Exceptions are identified below: 

Principal payments on long-term debt are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budgetary basis.



Capital Outlay within the Enterprise Funds is recorded as assets on a GAAP basis instead of being expended on a budgetary basis.



Depreciation expense is recorded on a GAAP basis only.



Governments typically liquidate their accrued liabilities with expendable available financial resources. Accordingly, an expenditure is normally recognized in a governmental fund at the same time that a liability is incurred. Such is not the case with compensated absences. Under modified accrual accounting, these expenditures and liabilities are recognized when they mature (when due).



The accrual basis of accounting is used to determine the amount of the liability related to compensated absences that should be presented on the balance sheet of a proprietary fund. In determining the amount, the total amount of the estimated debt is presented as a liability (not just the portion of the debt that will use expendable financial resources).

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Capital Improvements Program The city’s Capital Improvements Program (CIP) is a five-year plan, which addresses both repair and replacement of existing infrastructure as well as the construction or acquisition of new facilities and equipment to accommodate current and future demands for service. Capital expenditures are accounted for in their respective funds, including the General Fund, the Capital Improvements Funds, the Internal Service Funds and the Enterprise Funds. The General Fund contains projects related to general governmental services in areas such as general administration, facilities maintenance, public safety and parks and recreation. Vehicle maintenance is accounted for in an internal service fund. Its customers are user departments of the city and these projects are funded primarily from user charges. Solid waste, water and sewer projects, stormwater and parking may be found in the Enterprise Funds section. Financing of the CIP is provided through debt issuance or on a pay-as-you-go basis. Pay-as-you-go funding is provided from several sources including current tax revenues, interest earnings, revenue from other governmental agencies and user fees. Debt funding may include general obligation bonds, revenue bonds, bank loans or lease financing. Prioritization of the city’s capital needs is essential in the development of the city’s CIP. The city reviews and analyzes existing and future capital projects as well as potential funding strategies and options which must align with City Council’s prioritization and with the city’s vision to prioritize and recommend the capital budget and the five-year CIP. Year one of the five-year CIP is the Capital Budget for FY2018. Some projects are multi-year projects and will be carried over from prior years. The CIP categories of Sewer, Water, Drainage and Street Improvements, Education, Industrial and Economic Development, Leisure Services, Municipal Facilities and Parking Authority primarily reflect projects being sustained from prior fiscal years.

The projects are all vital to the continuing quality of life

enjoyed by the citizens of the city of Portsmouth. The availability of funding limits the number of new projects; however, certain asset investments are essential to continue operating activities of certain departments and divisions. Some new and ongoing projects included in this budget are highlighted below:

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Ongoing Projects 

Victory Blvd / Paradise Creek Bridge Replacement – Funding for design process.



Midtown Corridor – Revitalization and redevelopment of the Midtown/Turnpike area.



Seawall Reinforcement - This funding request is for the replacement of the third phase and completion of the fourth phase.



Sewer Pump Stations Improvements – Ongoing routine rehabilitation of the city’s sanitary sewer pump stations.



Stormwater – Drainage Facilities and lake management.



Utility Meter replacement program - replacement of all residential and commercial water meters, with an automated meter reading system.



Cavalier Manor Athletic Complex – Includes the replacement/renovation of outdoor athletic amenities.



Portsmouth Public Schools – school bus replacement, Churchland High School HVAC system, Roofs: Woodrow Wilson High School, Brighton Elementary, Westhaven Elementary – funded through Qualified Zone Academy Bonds (QZAB) FY 2018 New Projects



Drainage and Street Improvement 

Ballard/Hyman Street - Project will improve the existing roadway & drainage infrastructure while also improving Hyman Street crossing the CSX railroad



Burtons Point Road Reconstruction – Project includes reconstructing of Burtons Point from the Elm Avenue intersection south to the industrial businesses, improving safety and drainage.



Signal Upgrades Phase V – Continued upgrades to the traffic signal network which includes: new pole & mast arms, new controllers, signal cabinets, new fiber runs, intersection upgrades and pedestrian enhancements.



Public Safety 

Command / E911 Replacement Vehicle – Self-propelled, self-contained command and communication center. This vehicle will be dual purpose; a command control vehicle and an emergency backup E-911 center for the city of Portsmouth.



SWAT Team Equipment and Delivery Truck – Will be equipped with certified medical supplies, storage cabinets, reinforced weapons storage safe, ATF certified light & 2 - 24

Table Of Contents

sound device and various storage cabinets to hold supplies not kept in the individual officer’s vehicle.  Portsmouth Public Schools 

Churchland Academy Parking Lot – Modification to add 100 space parking lot.



Churchland High School Stage/Sound/Lighting Renovation – Project will modernize the stage and auditorium.



Hodges Manor Elementary School Roof/HVAC Replacement – Replace the roof and 36 HVAC roof top units.



Wilson High School Cooling Tower Replacement - Replace and relocate the HVAC system.



Economic Development 

Strategic Economic Development Fund



The New Portside Festival Site

 IT Projects 

Election System Software and Equipment



Human Services Document Management



Citywide Fiber Network

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Table Of Contents

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

100 General Fund Taxes Real Property Personal Property Other General Proper Other Local Taxes Utility Tax Revenue Total Taxes Intergovernmental Revenue State Non-Categorical Aid State Shared Expenses State Categorical Aid Total Intergovernmental Revenue Charges For Services Charges for Services Miscellaneous Revenue Total Charges For Services Revenue from Use of Money Investment Income Fines and Forfeitures Fines and Forfeiture Total Fines and Forfeitures

92,645,823 24,515,544 2,860,291 29,867,983 16,099,479 165,989,120

92,451,076 24,749,907 2,688,232 30,268,121 16,277,216 166,434,552

93,993,554 23,001,584 2,870,241 30,154,548 16,535,783 166,555,710

10,399,761 9,170,052 18,891,965 38,461,779

10,452,832 9,185,664 19,660,691 39,299,187

10,405,128 8,602,407 19,211,703 38,219,238

5,411,949 1,859,239 7,271,189

5,530,319 1,305,000 6,835,319

5,637,654 1,611,101 7,248,755

2,063

10,000

75,000

1,500 622,379 623,879

1,500 796,500 798,000

1,500 702,721 704,221

33,718 730,504 764,222

50,000 278,913 328,913

50,000 208,878 258,878

232,267

552,999

2,251,516

49,478 3,372,432 3,421,910

60,192 2,927,199 2,987,391

62,199 3,111,810 3,174,009

1,133,826

926,037

1,177,039

1,766,756

1,645,223

1,768,115

1,483,241

2,074,622

2,029,849

10,349,160

10,109,556

9,771,010

-

6,035,208

5,835,038

231,499,411

238,037,007

239,068,378

Miscellaneous Revenue Miscellaneous Revenue Total Miscellaneous Revenue Other Financing Sources Other Financing Sources Recovered Costs Recovered Cost Total Recovered Cost Licenses And Permits Licenses and Permits Use Of Property Use of Property Payment In Lieu Of Taxes Payment in Lieu of Taxes Operating Transfers In Transfers In Fund Balance Fund Balance Total General Fund

Fiscal Year 2018

3- 1

Summary Reports

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

200 Debt Service Fund Revenue from Use of Money Investment Income Operating Transfers In Transfers In Total Debt Service Fund

57,563,163

-

-

39,449,175

40,187,115

39,057,314

97,012,338

40,187,115

39,057,314

300 Capital Improvements Fund Intergovernmental Revenue State Categorical Aid State – Other Categorical Aid Charges For Services Charges for Services Other Financing Sources Other Financing Sources School General Fund Schools Operating Transfers In Transfers In Bond Proceeds Bond Proceeds Total Capital Improvements Fund

-

9,632,000 134,768 9,766,768

5,952,437 32,000 5,984,437

-

35,000

50,000

-

-

500,000

-

192,000

-

-

8,592,275

10,043,535

-

14,874,941

26,800,741

-

33,460,984

43,378,713

400 Behavioral Healthcare Svc Fund Intergovernmental Revenue State Non-Categorical Aid State Categorical Aid Federal Revenue Charges For Services Charges for Services Miscellaneous Revenue Operating Transfers In Transfers In Fund Balance Fund Balance Total Behavioral Healthcare Svc Fund

222,281 8,797,396 1,453,937 10,473,613

289,504 8,141,224 1,414,072 9,844,800

278,504 8,967,519 1,311,432 10,557,455

81,348 8,277 89,625

45,000 150,000 195,000

32,000 75,000 107,000

613,512

673,235

712,560

-

1,073,645

79,250

11,176,751

11,786,680

11,456,265

28,859

31,026

31,026

28,859

31,026

31,026

405 Public Law Library Fund Charges For Services Charges for Services Total Public Law Library Fund

Fiscal Year 2018

3- 2

Summary Reports

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

15,533,178

16,257,446 16,257,446

15,534,782 15,534,782

39,846

20,000

20,000

-149,506

125,000

125,000

97,310

96,000

97,000

4,117,733

3,994,267

3,994,267

19,638,561

20,492,713

19,771,049

410 Social Services Fund Intergovernmental Revenue State Categorical Aid Federal Revenue

15,525,832 7,346

Charges For Services Miscellaneous Revenue Miscellaneous Revenue Miscellaneous Revenue Recovered Costs Total Recovered Cost Operating Transfers In Transfers In Total Social Services Fund

415 Children's Services Act Fund Intergovernmental Revenue State Categorical Aid Operating Transfers In Transfers In Total Children's Services Act Fund

2,362,031

1,994,910

1,390,169

1,095,062

700,090

700,090

3,457,092

2,695,000

2,090,259

420 Stormwater Management Fund Charges For Services Charges for Services

7,339,944

7,511,211

8,356,434

-

-

1,000,000

7,339,944

7,511,211

9,356,434

16,931 -

20,000 2,156

20,000 2,156

16,931

22,156

22,156

295,386

125,000

125,000

51,350

70,000

70,000

137,253

-

130,000

-

200,000

-

417,156

347,156

Fund Balance Fund Balance Total Stormwater Management Fund

435 Willett Hall Fund Charges For Services Charges for Services Miscellaneous Revenue Recovered Costs Total Recovered Cost Use Of Property Use of Property Operating Transfers In Transfers In Fund Balance Fund Balance Total Willett Hall Fund

Fiscal Year 2018

3- 3

500,919

Summary Reports

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

500 Cemetery Fund Charges For Services Charges for Services Revenue from Use of Money Investment Income Total Cemetery Fund

36,900

50,000

40,000

4,321

50,000

10,000

41,221

100,000

50,000

630 New Port Community Development Authority Charges For Services Charges for Services Total New Port Community Development Authority

1,096,143

1,019,903

1,019,903

1,096,143

1,019,903

1,019,903

44,268,903

41,602,185 300,000 41,902,185

43,570,380 350,000 43,920,380

485,672

486,978

485,672

188,674

160,000

160,000

8,630

9,000

9,000

53,172

23,727

23,727

-

-

4,816,521

45,005,051

42,581,890

49,415,300

-

1,000,000

6,104,000

-

1,000,000

6,104,000

928,570 5,231 933,801

1,064,000 1,064,000

964,500 964,500

401,681

486,000

526,000

700 Public Utility Fund Charges For Services Charges for Services Miscellaneous Revenue

43,861,877 407,026

Other Financing Sources Other Financing Sources Recovered Costs Total Recovered Cost Licenses And Permits Licenses and Permits Use Of Property Use of Property Fund Balance Fund Balance Total Public Utility Fund

710 Public Utility CIP Operating Transfers In Transfers In Total Public Utility CIP

720 Golf Fund Charges For Services Charges for Services Miscellaneous Revenue Use Of Property Use of Property Operating Transfers In Transfers In Total Golf Fund

Fiscal Year 2018

3- 4

850,425

843,509

843,509

2,185,907

2,393,509

2,334,009

Summary Reports

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

740 Waste Management Fund Charges For Services Charges for Services Miscellaneous Revenue Operating Transfers In Transfers In Fund Balance Fund Balance Total Waste Management Fund

13,187,497 -116,604 13,070,893

12,163,677 4,800 12,168,477

11,170,988 4,800 11,175,788

4,779

-

-

-

200,000

1,717,107

13,075,671

12,368,477

12,892,895

750 Portsmouth Parking Authority Charges For Services Charges for Services Miscellaneous Revenue Fines and Forfeitures Fines and Forfeiture Use Of Property Use of Property Operating Transfers In Transfers In Total Portsmouth Parking Authority

268,089 2,620

290,095 2,400

285,022 2,400

270,709

292,495

287,422

127,936

133,278

127,936

727,953

826,270

710,158

61,522

590,179

133,372

1,188,119

1,842,222

1,258,888

760 Portsmouth Pkg Authority CIP Operating Transfers In Transfers In Bond Proceeds Bond Proceeds

-

600,000

-

-

1,500,000

-

-

2,100,000

-

8,353,352 -48,988

8,621,865 30,000

7,944,274 30,000

8,304,364

8,651,865

7,974,274

41,978

42,000

42,000

8,346,342

8,693,865

8,016,274

Total Portsmouth Pkg Authority CIP

800 City Garage Fund Charges For Services Charges for Services Miscellaneous Revenue Operating Transfers In Transfers In Total City Garage Fund

Fiscal Year 2018

3- 5

Summary Reports

Table Of Contents City of Portsmouth Fiscal Year 2018 Adopted Budget Revenue Summary FY 2016 Actual

Funding Sources

FY 2017 Adopted

FY 2018 Adopted

810 Information Technology Fund Charges For Services Charges for Services Miscellaneous Revenue Fund Balance Fund Balance Total Information Technology Fund

5,580,597 30,406 5,611,003

5,223,295 13,179 5,236,474

5,873,701 13,179 5,886,880

-

-

153,137

5,611,003

5,236,474

6,040,017

5,612,287

5,735,363

6,041,201

142,531

264,075

-

5,754,818

5,999,438

6,041,201

17,612,246

20,169,803

18,349,682

-

-

3,000,000

17,612,246

20,169,803

21,349,682

820 Risk Management Fund Charges For Services Charges for Services Recovered Costs Total Recovered Cost Total Risk Management Fund

830 Health Insurance Fund Charges For Services Charges for Services Other Financing Sources Other Financing Sources Total Health Insurance Fund

900 Portsmouth City Public Schools School General Fund Schools School Grant Fund Schools School Food Services Fund Schools School Risk Mgmt Fund Schools School Textbook Fund Schools

-

Total Portsmouth City Public Schools

143,551,503 144,303,313

-

18,650,117

18,867,500

-

8,420,100

8,618,790

-

19,656,072

19,700,000

-

1,532,441

1,496,186

-

191,810,233 192,985,789

910 Community Development Intergovernmental Revenue Federal Revenue

Fiscal Year 2018

-

1,790,538

1,790,538

Total Community Development

-

1,790,538

1,790,538

Total Funding Sources

470,570,396

651,725,244

673,855,090

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Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Adopted Budget Fund Summary FY 2016 Actual

Business Units

FY 2017 Adopted

FY 2018 Adopted

100 General Fund General Government City Council City Clerk City Manager Management and Legislative Affairs Registrar City Attorney Human Resource Management Civil Service Commission Commissioner of the Revenue City Assessor City Treasurer Finance and Budget Finance and Budget - Procurement Marketing and Communications City Auditor

Non-Departmental Non-Departmental Transfers and Contingencies Public Transportation Support to Civic & Cultural Organizations

265,458 305,641 906,675 326,842 598,743 1,428,394 1,047,980 52,779 1,508,548 955,721 2,207,145 1,776,717 891,436 1,491,006 131,276

279,001 338,023 1,045,881 364,223 693,403 1,713,852 1,278,499 90,863 1,650,945 1,001,084 2,222,874 1,957,787 964,961 1,782,550 134,797

298,591 367,851 1,160,684 368,439 683,750 1,795,790 1,370,055 115,863 1,718,512 1,002,092 2,275,647 2,180,939 914,829 1,592,709 112,877

13,894,360

15,518,743

15,958,628

11,153,584 97,544,061 2,771,018 353,630

12,896,931 99,489,342 2,991,545 358,378

12,263,067 99,651,900 3,200,000 469,428

111,822,294 Judicial Circuit Court Judges Circuit Court Clerk Magistrate General District Court Juvenile And Domestic Relations Court Juvenile Court Services Commonwealth Attorney Sheriff Public Safety Police Department E-911 Fire, Rescue And Emergency Services Public Works/General Services Streets And Highways Mosquito Control Engineering Traffic Engineering Property Management Utilities Rental Of Land Harbor Center Pavilion Landscape Maintenance Cemetery Maintenance Fiscal Year 2018

3-7

115,736,196 115,584,395

552,789 1,416,687 3,879 100,560 31,029 1,342,780 2,416,311 12,185,163

588,526 1,566,156 6,802 114,408 32,501 1,333,022 2,887,918 12,715,500

592,135 1,506,344 6,717 111,995 31,206 1,329,404 2,995,282 11,622,224

18,049,198

19,244,833

18,195,307

28,487,782 1,774,462 23,180,314

29,843,289 2,129,920 23,551,137

30,699,282 2,055,811 24,263,201

53,442,558

55,524,346

57,018,294

2,956,213 409,600 1,144,189 2,301,456 3,356,754 2,481,318 463,856 305,611 1,793,155 207,137

3,305,621 497,354 1,186,806 2,373,719 3,893,051 2,720,000 208,612 326,665 -

3,451,537 529,623 1,148,321 2,434,840 3,885,263 2,725,000 170,200 346,113 -

15,419,289

14,511,828

14,690,897 Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Adopted Budget Fund Summary FY 2016 Actual

Business Units

FY 2017 Adopted

FY 2018 Adopted

100 General Fund Public Health Public Health Department

1,203,886

1,276,976

1,304,321

Parks, Recreation, and Cultural Museums Public Library Parks, Recreation and Leisure Services - Administration Parks, Recreation and Leisure Services - Parks Parks, Recreation and Leisure Services - Recreation Parks, Recreation and Leisure Service-Before & After Program

2,070,364 2,221,142 3,256,970 708,139 466,482 492,517

2,332,594 2,368,894 3,871,528 2,044,233 433,314 552,872

2,199,719 2,390,843 3,954,994 1,254,864 796,312 552,872

9,215,614

11,603,435

11,149,604

1,235,122 499,646 1,052,966 1,189,775

2,277,504 714,019 1,629,127 -

2,509,502 767,208 1,890,222 -

3,977,508

4,620,650

5,166,932

Community and Economic Development Permits and Inspections Economic Development Planning Neighborhood Advancement

Total General Fund

227,024,708

238,037,007 239,068,378

200 Debt Service Fund Non-Departmental Debt Service Fund Total Debt Service Fund

95,488,224

40,187,115

39,057,314

95,488,224

40,187,115

39,057,314

300 Capital Improvements Fund

Capital Improvements Drainage and Street Improvements Education Industrial and Economic Development Leisure Services Municipal Facilities Fleet Management

Total Capital Improvements Fund

-

17,016,213 4,576,000 350,000 7,828,000 3,690,771

14,513,312 6,999,500 350,000 1,393,313 15,189,568 4,933,020

-

33,460,984

43,378,713

-

33,460,984

43,378,713

400 Behavioral Healthcare Svc Fund Public Health Behavioral Healthcare Services Fund Total Behavioral Healthcare Svc Fund

Fiscal Year 2018

3-8

9,367,345

11,786,680

11,456,265

9,367,345

11,786,680

11,456,265

Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Adopted Budget Fund Summary FY 2016 Actual

Business Units

FY 2018 Adopted

FY 2017 Adopted

405 Public Law Library Fund Parks, Recreation, and Cultural Law Library Fund Total Public Law Library Fund

27,328

31,026

31,026

27,328

31,026

31,026

410 Social Services Fund Public Health Social Services Fund Total Social Services Fund

18,651,921

20,492,713

19,771,049

18,651,921

20,492,713

19,771,049

415 Children's Services Act Fund Public Health CSA Fund Total Children's Services Act Fund

3,113,349

2,695,000

2,090,259

3,113,349

2,695,000

2,090,259

420 Stormwater Management Fund Public Works/General Services Storm Water Management Fund Total Stormwater Management Fund

7,178,793

7,511,211

9,356,434

7,178,793

7,511,211

9,356,434

264,410

417,156

347,156

264,410

417,156

347,156

-

100,000

50,000

-

100,000

50,000

435 Willett Hall Fund Community and Economic Development Willett Hall Total Willett Hall Fund

500 Cemetery Fund Public Works/General Services Cemetery Perpetual Care Fund Total Cemetery Fund

630 New Port Community Development Authority Community and Economic Development New Port Community Development Authority Total New Port Community Development Authority

190,834

1,019,903

1,019,903

190,834

1,019,903

1,019,903

700 Public Utility Fund Public Works/General Services Public Utilities Fund Total Public Utility Fund

50,672,607

42,581,890

49,415,300

50,672,607

42,581,890

49,415,300

500,000 500,000

3,200,000 2,804,000

-

100,000

-

1,000,000

6,104,000

-

1,000,000

6,104,000

710 Public Utility CIP Capital Improvements Sewer Water Municipal Facilities

-

Total Public Utility CIP Fiscal Year 2018

3-9

Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Adopted Budget Fund Summary FY 2016 Actual

Business Units

FY 2017 Adopted

FY 2018 Adopted

720 Golf Fund Parks, Recreation, and Cultural Golf Services Fund Total Golf Fund

2,092,982

2,393,509

2,334,009

2,092,982

2,393,509

2,334,009

740 Waste Management Fund Public Works/General Services Waste Management Fund Total Waste Management Fund

10,634,792

12,368,477

12,892,895

10,634,792

12,368,477

12,892,895

750 Portsmouth Parking Authority Public Works/General Services Parking Authority Fund Total Portsmouth Parking Authority

1,304,217

1,842,222

1,258,888

1,304,217

1,842,222

1,258,888

760 Portsmouth Pkg Authority CIP Capital Improvements Parking Authority CIP

-

2,100,000

-

-

2,100,000

-

8,382,685

8,693,865

8,016,274

8,382,685

8,693,865

8,016,274

Total Portsmouth Pkg Authority CIP

800 City Garage Fund Public Works/General Services City Garage Fund Total City Garage Fund

810 Information Technology Fund General Government Information Technology Information Technology - Telecommunications

Total Information Technology Fund

4,234,848 710,003

4,324,564 911,910

5,071,146 968,871

4,944,851

5,236,474

6,040,017

4,944,851

5,236,474

6,040,017

4,591,761

5,999,438

6,041,201

4,591,761

5,999,438

6,041,201

820 Risk Management Fund General Government Finance and Budget - Risk Management Fund Total Risk Management Fund

830 Health Insurance Fund General Government Finance and Budget - Health Insurance Fund Total Health Insurance Fund

19,495,279

20,169,803

21,349,682

19,495,279

20,169,803

21,349,682

900 Portsmouth City Public Schools Education Public Education Total Portsmouth City Public Schools Fiscal Year 2018

3 - 10

-

191,810,233 192,985,789

-

191,810,233 192,985,789 Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Adopted Budget Fund Summary FY 2016 Actual

Business Units

FY 2017 Adopted

FY 2018 Adopted

910 Community Development Community and Economic Development Community Planning and Development Program

Fiscal Year 2018

-

1,790,538

1,790,538

Total Community Development

-

1,790,538

1,790,538

City Total Budget

463,426,084

3 - 11

651,725,244 673,855,090

Summary Reports

Table Of Contents

City of Portsmouth Fiscal Year 2018 Position Summary FY 2016 Actual Full Time FTE = 1

FY 2017 Amended Full Time FTE = 1

FY 2018 Adopted Full Time FTE = 1

General Government City Council City Clerk City Manager Office of Management Services Registrar City Attorney Department of Human Resource Management Commissioner of the Revenue City Assessor City Treasurer Department of Finance Procurement and Risk Management Information Technology Telecommunications Office of Marketing and Communications Risk Management Fund City Auditor Total General Government

7 4 7 2 4 12 10 23 10 25 18 6 26 7 8 3 1 173

7 4 8 2 4 12 10 23 10 25 18 5 26 7 7 3 1 172

7 4 8 2 4 12 11 23 10 25 17 5 26 7 7 3 1 172

Judicial Circuit Court Judges Circuit Court Clerk General District Court Commonwealth's Attorney Sheriff Total Judicial

8 24 1 32 162 227

8 24 0 32 162 226

8 24 0 33 151 216

Public Safety Police Department E-911 Department of Fire, Rescue and Emergency Total Public Safety

335 33 242 610

335 33 242 610

335 33 242 610

3-12

Table Of Contents

City of Portsmouth Fiscal year 2018 Position Summary FY 2016 Actual Full Time FTE = 1

FY 2017 Amended Full Time FTE = 1

FY 2018 Adopted Full Time FTE = 1

Public Works Streets and Highways Stormwater Management Fund Mosquito Control Engineering Traffic Engineering Parking Authority Fund Property Management Waste Management Fund City Garage Fund Public Utilities Fund Harbor Center Pavilion Landscape Maintenance Total Public Works

16 28 4 14 9 4 43 55 41 138 2 26 380

16 28 4 14 9 4 43 57 38 138 2 0 353

16 30 5 13 9 4 42 57 38 138 2 0 354

Public Health Behavioral Healthcare Services Fund Social Services Fund Total Public Health

120 248 368

120 248 368

120 248 368

Parks, Recreation, and Cultural Department of Museums Department of Public Library Golf Services Fund Parks, Recreation and Leisure Services Total Parks, Recreation, and Cultural

26 29 16 22 93

26 29 16 50 121

26 29 12 50 117

7 5 2 10 26 50 1901

31 5 2 11 0 49 1899

31 5 2 12 0 50 1887

Community and Economic Development Permits and Inspections Department of Economic Development Willett Hall Fund Department of Planning Neighborhood Advancement Total Community and Economic Development Total City Positions

3-13

Unassigned or Unrestricted Fund

(1)

239,068,378

Adopted FY2018 expenditures

Total available funds

Projected FY2018 revenues: Local Intergovernmental Other Sources(2)

Projected Fund Balance/Net Position at 6/30/2017

Estimated FY2017 expenditures:

Total available funds

er Funds

(1) Source: Unassigned Fund Balances and/or Unrestricted Net Assets per the FY2016 Audited CAFR. (2) Transfers In From Other Funds

FY 2018 proposed revenue is $238,068,378 * 15% = $35,710,256 therefore the policy has been met.

Fund Balance Policy requires FB to equal or exceed 15% of adopted General Fund Revenue.

Projected Fund Balance/Net Position at 6/30/2018

und BalancesUse of Fund Balance -OPEB Trust ssets per the

ue is 5,710,256 een met.

ires FB to General Fund

Projected FY2017 revenues: Local Intergovernmental equal or Other Sources(2)



Release of FY2016 Assigned Fund Balance



$

$

$

-

39,057,314

39,057,314

-

40,187,115

40,187,115

239,068,378

52,592,674

$

$

$

$

-

49,482,713

49,482,713

$

-

50,000

50,000

-

100,000

100,000 -

-

$

-

$

43,732,795

372,601,363

416,334,158

49,902,029

408,866,850

231,841,924 69,705,532 51,016,353

$

56,303,041

71,131,481

$



65,849,105

65,960,592

131,809,697

843,509

72,382,733

59,384,010 15,610,672

43,732,795

$

Enterprise Funds

3 - 14

Policy requires that unrestricted net position of the Utility Fund equal or exceed 75% of the budgeted revenue for the Utility Fund. Of the Projected Unrestricted Net Position at June 30, 2017 for all enterprise funds, $67,419,501 is for Utility Funds. Adopted revenue for the Utility fund for FY2018 is projected at $49,415,300 and 75% of this amount equals $37,061,475. Therefore the policy has been met.

(2,824,671) $

44,942,958

42,118,287

1,073,645

-

34,610,984

34,610,984 -

-

-

Funds

Total

249,866,902 66,597,394 49,902,029

49,967,833

50,000 Governmental 372,601,363

50,000 -

-

$

$

$



$

8,916,720

40,253,635 3,000,000

52,170,355

-

54,412,963

42,636,405 -

$

121,498,620

478,815,590

600,314,210

50,745,538

609,405,976

333,862,339 69,705,532 66,627,025

$

8,916,720

40,253,635 3,000,000

52,170,355

40,200,494 -

11,969,861

139,211,080

65,849,105

11,776,558

Internal65,960,592 Service Total Primary Funds Government

58,583,455 843,509

72,382,733

34,610,984 100,000 358,899,017 73,743,430 475,085,549 requires that unrestricted net position of the Utility Fund 42,443,102 equal or exceed 75% of the budgeted revenue for the Utility Fund. Of the Projected Unrestricted Net 2017 for all72,382,733 enterprise funds, (2,424,671) - Position at - June 30, 49,967,833 11,969,861 134,320,427 $67,419,501 is for Utility Funds. Adopted revenue for the Utility fund for FY2018 is49,482,713 projected at $49,415,300 and 75% of 58,583,455 this amount equals 15,091,157 50,000 249,866,902 40,200,494 348,650,851 28,378,156 66,597,394 66,597,394 $37,061,475. Therefore the policy has been met.

45,963,911 Policy

43,539,240

14,537,884 30,406,345 719,682

49,482,713 -

-

Capital 49,482,713 Permanent Improvements Fund Fund

(2,124,671) $

Funds

(2,824,671) $

40,187,115

$

-

39,057,314

$

$

Fund

291,661,052

185,243,032 38,219,238 9,771,070

58,427,712

238,037,007

296,464,719

182,593,056 39,299,187 10,109,556

-

6,035,208

58,427,712

General Fund

Governmental Funds

15,091,157 28,378,156 1,073,645

(2,424,671)

39,057,314 Debt Service 44,942,958 Special Revenue

39,057,314

-

UNRESTRICTED, UNASSIGNED FUND BALANCE/NET POSITION SCHEDULE -49,482,713 ALL FUNDS50,000 291,661,052 39,057,314 42,118,287 416,334,158 131,809,697

185,243,032 38,219,238 9,771,070

Position at 6/30/2016 Net Position Balance/Net at $ 52,592,674

itures EB Trust

otal available funds

es:

58,427,712

Table Of Contents

Table Of Contents

Rate Change Table Description

FY2017 Adopted

FY2018 Adopted

$ or % Change

10%

10%

0%

5% of gross receipts

5% of gross receipts

0%

$0.90 per pack

$0.90 per pack

$0.00

City Garage Fees: Basic Tow Fee Storage Fees Winching Fees

$105 $20 per day $85/hr

$105 $20 per day $85/hr

$0.00 $0.00 $0.00

Guest Lodging Tax

8%

8%

0%

$3.00 per $100 of original cost at 50% value

$3.00 per $100 of original cost at 50% value

$0.00

$24.00

$24.00

$0.00

$32.00 $37.00

$32.00 $37.00

$0.00 $0.00

Personal Property Tax

$5.00 per $100 of assessed value

$5.00 per $100 of assessed value

$0.00

Personal Property Tax-Boats

$.50 per $100 of assessed value

$.50 per $100 of assessed value

$0.00

Real Property Tax

$1.30 per $100 of assessed value

$1.30 per $100 of assessed value

$0.00

Residential Sewer Charges Sewer Flat Rate . Residential Solid Waste Fee

$3.72 per 1,000 gallons $18.59 per month

$3.91 per 1,000 gallons $18.59 per month

5% $0.00

$33.36 per month

$30.16 per month

$3.20

Residential Water Charges

$4.75 per 1,000 gallons

$4.99 per 1,000 gallons

5%

6.5%

6.5%

0%

Admissions and Amusement Tax Cable Franchise Fee Cigarette Tax

Machinery and Tool Tax Motor Vehicle License Fees: Motorcycle Automobile: Vehicles up to 4,000 pounds Vehicles over 4,000 pounds

Restaurant Food Tax Stormwater Fees: Commercial Residential (monthly) Utility Taxes: All Users: Local Telephone Mobile Telecommunications Water Service Commercial: Cable Electricity Gas Residential: Electricity Gas

$9.25 per equivalent residential unit $10.50 per equivalent residential unit $9.25 $10.50

13% $1.25

20% of first $2,000 20% of first $2,000 20% of first $2,000

20% of first $2,000 20% of first $2,000 20% of first $2,000

0% 0% 0%

20% of first $2,000 20% of first $2,000 20% of first $2,000

20% of first $2,000 20% of first $2,000 20% of first $2,000

0% 0% 0%

$3.40 $3.00

$3.40 $3.00

$0.00 $0.00

Building Permits & Inspections: Permit Type: 3 - 15

Table Of Contents

Rate Change Table Description Building Permit - minimum charge Plumbing Permit Per Plumbing fixture Mechanical Permit Electrical Permit Valuation Fees Rental Inspection Fee Initial Fee for Additional Re-inspections Residential Temporary Certificate of Occupancy (CO) - 30-day Renewal of Residential CO Commercial Temporary CO Renewal of Commercial CO CO for Existing Structure Appeal of a decision of the building and/or code official. Tents, Mobile Homes and Other Temporary Structures Tents New Mobile Home Replacement Mobile Home Plan Review 1 & 2 Family2000sq.ft. PR-Other Structures 20 yrs 343 411121 Taxes-Personal Property-Curr 18,603,881 411122 Taxes-Personal 2,574,908 Prop-DelUnd5yrs 411123 Taxes-Personal Property-Public 3,307,444 411124 Taxes-PersonalProp-DelOver5 29,312 411131 Taxes-Machine and Tool Tax 870,078 411181 Taxes-Interest on Taxes 539,309 411191 Taxes-Penalties and Other Chgs 1,450,904 411201 Taxes-Admission & Amusemnt 192,143 Tax 411202 Taxes-Bank Franchise Tax 470,119 411203 Taxes-Bus & Occupational Lic 6,567,674 411204 Taxes-Cigarette Tax 3,661,849 411205 Taxes-Decal Tax 145 411207 Taxes-Licensing Fees-Current 2,154,346 411208 Taxes-Licensing Fees-Delinq 456,252 411209 Taxes-Lodging Tax 734,450 411210 Taxes-Recordation Tax 877,826 411211 Taxes-Restaurant Food Tax 7,854,840 411212 Taxes-Sales and Use Tax 6,861,464 411213 Taxes-Short Term Rental Tax 25,537 411214 Taxes-Miscellaneous 1,490 411215 Taxes-Licensing Fees-Del Over 9,848 5 411305 Taxes-Electricity Tax 3,930,616 411320 Taxes-E-911 Tax 480,572 411325 Taxes-Gas Tax 1,305,218 411330 Taxes-Water Tax 2,337,428 411340 Taxes-Telecommunication 8,045,644

89,141,076 1,400,000 1,910,000 0 18,879,930 2,400,000

89,141,076 1,400,000 1,910,000 0 18,879,930 2,400,000

90,651,030 1,639,733 1,702,791 0 17,089,920 2,574,908

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

3,434,977 35,000 1,064,000 438,372 1,185,860 298,296

3,434,977 35,000 1,064,000 438,372 1,185,860 298,296

3,307,444 29,312 870,078 542,005 1,458,158 192,143

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

378,750 6,322,990 3,599,080 0 2,300,000 345,158 772,650 858,500 7,680,558 7,650,000 38,884 18,255 5,000

378,750 6,322,990 3,599,080 0 2,300,000 345,158 772,650 858,500 7,680,558 7,650,000 38,884 18,255 5,000

474,821 6,634,744 3,643,581 0 2,154,346 456,252 741,794 886,604 7,933,388 7,000,000 25,537 1,490 9,848

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

4,040,000 447,169 1,414,000 2,176,047 8,200,000

4,040,000 447,169 1,414,000 2,176,047 8,200,000

3,969,922 485,378 1,318,270 2,515,428 8,246,785

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 100-00-000-0000-000000-000 165,989,120 166,434,552 166,434,552 166,555,710

0

0

0

0

31 Taxes 165,989,120 166,434,552 166,434,552 166,555,710

0

0

0

0

32 Intergovernmental Revenue

18 - 1

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 32 Intergovernmental Revenue 100-00-000-0000-000000-000 General Fund 421110 St-Mobile Home Sales Tax 1,125 421115 St-Recordation Tax 250,900 421120 St-Rolling Stock Taxes 44,040 421125 St-Vehicle Rental Tax 240,733 421210 St-PPTRA Current 7,954,585 421215 St-PPTRA Delinquent 1,908,377 422100 St-Circuit Court Clerk 914,199 422105 St-City Registrar 87,636 422110 St-City Sheriff 5,949,776 422115 St-City Treasurer 294,260 422120 St-Commissioner of Revenue 256,130 422125 St-Commonwealth's Attorney 1,577,117 422135 St-DMV Select 90,936 422140 St-Escheated Property Proceeds 1,009 422145 St-VA Sports Hall of Fame 250,000 423205 St-VDOT 12,070,428 423207 St-Library Funds-Books 155,117 423209 St-Correctional Fac Block Gr 628,744 423210 St-Law Enforcement 5,786,668

2,020 300,000 45,450 242,400 7,954,585 1,908,377 890,771 45,450 6,013,751 289,562 257,260 1,618,870 70,000 0 250,000 12,397,101 159,410 1,067,512 5,786,668

2,020 300,000 45,450 242,400 7,954,585 1,908,377 890,771 45,450 6,013,751 289,562 257,260 1,618,870 70,000 0 250,000 12,397,101 159,410 1,067,512 5,786,668

1,136 253,409 44,481 243,140 7,954,585 1,908,377 914,199 87,636 5,383,065 294,260 256,130 1,577,117 90,000 0 0 12,641,174 155,117 628,744 5,786,668

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000 38,461,779

39,299,187

39,299,187

38,219,238

0

0

0

0

32 Intergovernmental Revenue 38,461,779

39,299,187

39,299,187

38,219,238

0

0

0

0

33 Charges For Services

18 - 2

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 33 Charges For Services 100-00-000-0000-000000-000 General Fund 413030 Fees-Ambulance 413045 Fees-Circuit Court Clerk 413050 Fees-City Sheriff 413051 Fees-Sheriff Telephone Profits 413055 Fees-Concession 413056 Fees-ATM Machine 413058 Fees-EZ Pass 413060 Fees-Courthouse Maintenance 413061 Fees-Courthouse Replacement 413070 Fees-Delinq EMS Billing Coll 413080 Fees-DNA Sample 413087 Fees-Fire Inspection 413089 Fees-Fire Plans Review 413095 Fees-False Alarm 413100 Fees-Fire & EMS Attendance 413101 Fees-Fire WIFI Registrations 413110 Fees-Fire Report 413130 Fees-Library Fines 413131 Fees-Library Non Resident 413138 Fees-Museum Membership 413139 Fees-Museum Facility Rentals 413140 Fees-Museum Admission 413141 Fees-Museum Education 413143 Fees-Museum Winter Wonderland 413159 Fees-Concealed Carry Permits 413160 Fees-Police Record 413161 Fees-Bicycle Storage 413162 Fees-Certificate of Occupancy 413175 Fees-Recreation Activity 413185 Fees-Registr-Before & After 413190 Fees-Rental Inspection 413250 Fees-Swimming 413252 Fees-Pokey Smokey 11 413253 Fees-Umoja Festival 413254 Fees-Cock Island Race 413256 Fees - Seawall Music Festival 413263 Fees-Vacant Structure Reg 413295 Fees-Merchandise Commissions 413300 Fees-Inspections 413315 Fees- Plans and Specs 413320 Fees-PEG 413335 Erosion & Sediment Control 413340 Fees-Notary 413701 Ticket Sales-Visitor Center 418204 Fees-Admin Fee RE 418205 Fees-Admin Fee PP 418206 Fees-Admin Fee Parking 418207 Fees-Admin Fee EMS 418208 Fees-Admin Fees General Bills 418901 Cash Over/Under 418999 Miscellaneous Revenue

2,606,174 11,383 17,697 78,176 7,491 2,688 27,650 53,166 75,340 178,704 871 0 0 8,855 4,940 19,965 1,210 28,979 800 200,400 59,095 801,279 24,127 27,826

2,700,000 10,000 17,697 108,246 14,754 2,200 17,500 45,118 70,000 150,000 0 0 0 9,000 6,537 18,350 1,000 20,000 1,000 160,000 50,000 800,000 18,000 20,000

2,700,000 10,000 17,697 108,246 14,754 2,200 17,500 45,118 70,000 150,000 0 0 0 9,000 6,537 18,350 1,000 20,000 1,000 160,000 50,000 800,000 18,000 20,000

2,650,000 11,383 17,697 78,176 7,491 2,688 27,650 53,166 75,340 178,704 0 174,570 2,500 10,355 4,940 19,965 1,210 28,979 800 200,400 59,095 801,279 24,127 27,826

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

39,767 47,161 40 1,350 198,267 645,043 54,420 3,998 3,299 20,700 46 2,000 7,270 1,031 39,930 5,335 96,651 7,650 295 880 445,557 939,158 60,970 15,416 90 -271 398,319

28,000 40,000 0 1,125 175,000 696,819 55,000 1,129 4,298 70,000 14,046 0 7,000 2,000 75,000 3,500 90,000 18,000 0 10,000 425,000 800,000 20,000 10,000 0 0 50,000

28,000 40,000 0 1,125 175,000 696,819 55,000 1,129 4,298 70,000 14,046 0 7,000 2,000 75,000 3,500 90,000 18,000 0 10,000 425,000 800,000 20,000 10,000 0 0 50,000

39,767 47,161 0 1,350 203,163 645,043 54,420 3,998 3,299 20,700 0 2,000 7,270 1,031 39,930 5,000 96,651 7,650 0 880 445,557 939,158 60,970 15,416 0 0 150,000

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000

7,271,189

6,835,319

6,835,319

7,248,755

0

0

0

0

18 - 3

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 33 Charges For Services

7,271,189

6,835,319

6,835,319

7,248,755

0

0

0

0

10,000 0

10,000 0

75,000 0

0 0

0 0

0 0

0 0

34 Revenue from Use of Money 100-00-000-0000-000000-000 General Fund 417100 Investment Income-Realized 417220 Invest Inc - 2015 GO Refunding B 417221 Invest Inc-2016 GO Refunding

1,561 212 290

0

0

0

0

0

0

0

Org Code 100-00-000-0000-000000-000

2,063

10,000

10,000

75,000

0

0

0

0

34 Revenue from Use of Money

2,063

10,000

10,000

75,000

0

0

0

0

35 Fines and Forfeitures 100-00-000-0000-000000-000 General Fund 415100 Fines-Circuit Court 415105 Fines-Conviction 415110 Fines-General District Court 415115 Fines-Juvenile Court 415120 Fines-Overweight Vehicles 415155 Fines - Other

15,765 143,008 462,448 1,158 0 1,500

20,000 125,000 600,000 1,500 50,000 1,500

20,000 125,000 600,000 1,500 50,000 1,500

15,765 143,008 492,448 1,500 50,000 1,500

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000

623,879

798,000

798,000

704,221

0

0

0

0

35 Fines and Forfeitures

623,879

798,000

798,000

704,221

0

0

0

0

36 Miscellaneous Revenue 100-00-000-0000-000000-000 General Fund 413052 Fees-Sheriff Training Academy 413102 Fees-Fire WIFC Sponsorships 413157 Fees-Police Firearms Buyback 418212 Fees-Returned Check Fee 418301 Vending Machine Commissions 418700 Proceeds from Land Sales 418703 Sale of Abandoned Property 418710 Video Visitation-Sheriff 418711 Sales-PACC Museum Shop 418712 Sales-CMVA Museum Shop 418713 Sales-PNSM Museum Shop 418714 Sales-Visitor Center 418715 Visitor Center 418722 Senior Center 418723 Library Rebates 418920 Unclaimed Real Property 418997 Rebate Revenue

0 830 8 564 11,424 356,838 1,459 1,660 43,108 111,877 760 13,012 70 1,144 26,417 161,334 33,718

13,588 2,725 400 0 15,000 0 0 2,500 50,000 110,000 7,000 15,000 700 2,000 60,000 0 50,000

13,588 2,725 400 0 15,000 0 0 2,500 50,000 110,000 7,000 15,000 700 2,000 60,000 0 50,000

0 830 0 0 10,000 0 0 1,660 43,108 111,877 760 13,012 70 1,144 26,417 0 50,000

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000

764,222

328,913

328,913

258,878

0

0

0

0

36 Miscellaneous Revenue

764,222

328,913

328,913

258,878

0

0

0

0

-319,249 551,516 0

0 552,999 0

0 552,999 0

0 551,516 1,700,000

0 0 0

0 0 0

0 0 0

0 0 0

232,267

552,999

552,999

2,251,516

0

0

0

0

38 Other Financing Sources 100-00-000-0000-000000-000 General Fund 418902 Plan Use of Fund Balance 419250 Build America Bonds Subsidy 419266 Bridge Loan From State Org Code 100-00-000-0000-000000-000

18 - 4

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 38 Other Financing Sources

232,267

552,999

552,999

2,251,516

0

0

0

0

341,115 359,919 95,685 10,861 160,262 1,396 49,711 491,870 608,029 71,215 151,297 43,718 4,102 1,658 3,423 34,842 0 3,590 1,200 9,136 27,664 13,518 321,051 121,583 50,567 26,045 53,010 281,276 84,167

357,808 456,374 115,688 13,886 117,879 1,581 46,725 512,944 307,319 50,900 206,432 50,558 8,316 1,318 1,440 59,409 63,118 0 1,400 11,090 57,517 25,000 296,426 87,794 9,122 10,869 46,478 0 70,000

357,808 456,374 115,688 13,886 117,879 1,581 46,725 512,944 307,319 50,900 206,432 50,558 8,316 1,318 1,440 59,409 63,118 0 1,400 11,090 57,517 25,000 296,426 87,794 9,122 10,869 46,478 0 70,000

354,694 491,316 126,187 2,879 175,331 1,959 28,680 499,559 307,319 64,616 198,101 53,310 8,070 819 3,491 35,539 64,380 3,590 1,200 8,978 28,217 13,518 321,051 121,583 50,567 26,045 53,010 60,000 70,000

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000

3,421,910

2,987,391

2,987,391

3,174,009

0

0

0

0

40 Recovered Costs

3,421,910

2,987,391

2,987,391

3,174,009

0

0

0

0

40 Recovered Costs 100-00-000-0000-000000-000 General Fund 414100 RC-BHS 414105 RC-Garage 414110 RC-Golf Fund 414115 RC-Health Insurance Fund 414120 RC-I.T. 414125 RC-Law Library 414130 RC-Parking Authority 414135 RC-Public Utilities Fund 414145 RC-Social Services Fund 414150 RC-Stormwater Mgmt Fund 414155 RC-Waste Mgmt Fund 414156 RC-Willett Hall 414160 RC-EDA 414165 RC-PPIC 414210 RC-Court Appointed Attorneys 414215 RC-DEA 414225 RC-Health Dept 414230 RC-Housing Authority 414245 RC-Jail Social Security 414250 RC-Jail Weekend 414265 RC-Prisoner Upkeep Fees 414270 RC-Training Academy Fees 414300 RC-Postage 414310 RC-Citywide Telephone Charges 414325 RC-Fire Watch/EMS 414330 RC-Fed Prisoner Transport 414335 RC-Citywide Cell Phone 414345 RC - HRT 414999 RC- Other Recovered Costs

50 Licenses And Permits

18 - 5

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 50 Licenses And Permits 100-00-000-0000-000000-000 General Fund 416100 Permits-Bicycle 416105 Permits-Building Plan Review 416110 Permits-Building Reinspection 416115 Permits-Building Structure 416120 Permits-Dog Impounding 416125 Permits-Dog Licenses 416130 Permits-Electrical 416135 Permits-Electrical Inspection 416140 Permits-Elevator Inspection 416150 Permits-Hauling & Permits 416155 Permits-License Transfer 416160 Permits-Mechanical 416165 Permits-Mechanical Inspection 416170 Permits-Penalties on Licenses 416175 Permits-Plumbing 416180 Permits-Plumbing Inspection 416185 Permits-Restricted Parking 416190 Permits-Right of Way 416195 Permits-Right of Way Driveway 416200 Permits-Signs 416205 Permits-Site Plan Review 416210 Permits-State Surcharge 416215 Permits-Taxi Operators 416220 Permits-Yard Sale 416225 Permits-Zoning & Plat Fees 416230 Permits-Zoning Letters 416235 Permits-Miscellaneous 416240 Permits-PRHA

174 45,080 9,250 204,156 1,760 26,945 89,623 20,100 3,840 201,440 3,032 117,040 1,600 33,267 68,916 150 3,102 219,636 24,826 3,385 8,400 1,843 2,260 2,430 23,175 1,550 16,845 0

300 35,835 9,300 220,222 1,200 28,000 87,781 16,200 4,095 140,000 3,000 109,725 1,800 20,000 81,079 0 2,800 100,000 10,000 4,200 7,000 0 2,000 2,500 20,000 1,000 15,000 3,000

300 35,835 9,300 220,222 1,200 28,000 87,781 16,200 4,095 140,000 3,000 109,725 1,800 20,000 81,079 0 2,800 100,000 10,000 4,200 7,000 0 2,000 2,500 20,000 1,000 15,000 3,000

174 45,080 9,250 215,776 1,760 26,945 89,623 20,100 3,840 201,440 3,032 141,220 1,600 33,267 73,116 150 3,102 220,000 24,826 3,385 8,400 1,843 2,260 2,430 26,025 1,550 16,845 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 100-00-000-0000-000000-000

1,133,826

926,037

926,037

1,177,039

0

0

0

0

50 Licenses And Permits

1,133,826

926,037

926,037

1,177,039

0

0

0

0

60 Use Of Property 100-00-000-0000-000000-000 General Fund 417801 Rental-Antenna Sites 417806 Rental-General Properties 417810 Rental-Recreation Facilities

74,755 1,615,890 76,110

90,000 1,511,317 43,906

90,000 1,511,317 43,906

74,755 1,615,890 77,470

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 100-00-000-0000-000000-000

1,766,756

1,645,223

1,645,223

1,768,115

0

0

0

0

60 Use Of Property

1,766,756

1,645,223

1,645,223

1,768,115

0

0

0

0

80 Payment In Lieu Of Taxes 100-00-000-0000-000000-000 General Fund 418801 PILOT-PRHA 418802 PILOT-Public Utilities 418803 PILOT-Regional Jail 418805 Pilot-VPA

41,643 1,069,990 0 371,608

41,000 1,138,822 494,800 400,000

41,000 1,138,822 494,800 400,000

41,643 1,161,598 455,000 371,608

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Org Code 100-00-000-0000-000000-000

1,483,241

2,074,622

2,074,622

2,029,849

0

0

0

0

80 Payment In Lieu Of Taxes

1,483,241

2,074,622

2,074,622

2,029,849

0

0

0

0

18 - 6

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major FY 2017 Adopted

FY 2016 Actual

Account Revenue Description Code

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 90 Operating Transfers In 100-00-000-0000-000000-000 General Fund 498900 Trans Fr EDA 499300 Trans Fr CIP 499400 Trans Fr BHS 499420 Trans Fr Stormwater Mgmt Fund 499700 Trans Fr Public Utility Oper 499740 Transfer From Waste Management Fund 499820 Trans Fr Risk Management Fund

125,000 560,000 378,471 410,689 8,875,000 0

145,498 510,000 162,363 416,695 8,875,000 0

145,498 510,000 162,363 416,695 8,875,000 0

125,000 0 354,315 416,695 8,875,000 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0

0

0

0

0

0

0

0

Org Code 100-00-000-0000-000000-000 10,349,160

10,109,556

10,109,556

9,771,010

0

0

0

0

90 Operating Transfers In 10,349,160

10,109,556

10,109,556

9,771,010

0

0

0

0

99 Fund Balance 100-00-000-0000-000000-000 General Fund 390098 Budgetary Fund Balance

0

6,035,208

6,035,208

5,835,038

0

0

0

0

Org Code 100-00-000-0000-000000-000

0

6,035,208

6,035,208

5,835,038

0

0

0

0

99 Fund Balance

0

6,035,208

6,035,208

5,835,038

0

0

0

0

100 General Fund 231,499,411 238,037,007 238,037,007 239,068,378

0

0

0

0

200 Debt Service Fund 34 Revenue from Use of Money 200-00-000-0000-000000-000 Debt Service Fund - Revenue 419261 Bond Proceeds - 2016 419262 2016A Premium 419263 2016B Par 419264 2016B Premium

37,410,000 4,171,339 15,795,000 186,824

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Org Code 200-00-000-0000-000000-000 57,563,163

0

0

0

0

0

0

0

34 Revenue from Use of Money 57,563,163

0

0

0

0

0

0

0

36,209,062 522,061 924,418

36,209,062 522,061 924,418

36,319,942 167,746 924,559

0 0 0

0 0 0

0 0 0

0 0 0

101,194 325,427 18,353 417,326

101,194 325,427 18,353 417,326

102,948 323,412 18,803 379,758

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

8,480 1,400,137 250,982 9,675

8,480 1,400,137 250,982 9,675

8,671 544,099 257,534 9,842

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

40,187,115

40,187,115

39,057,314

0

0

0

0

90 Operating Transfers In 200-00-000-0000-000000-000 Debt Service Fund - Revenue 499100 Trans Fr General Fund 35,712,980 499400 Trans Fr BHS 164,098 499410 Transfer from Social Services 924,627 Fund 499420 Trans Fr Stormwater Mgmt Fund 101,217 499700 Trans Fr Public Utility Oper 325,500 499720 Transfer from Golf Fund 18,357 499740 Transfer From Waste 590,046 Management Fund 499750 Trans Fr Parking Auth Oper 8,482 499800 Trans Fr Garage Fund 1,343,152 499810 Transfer From I.T. Fund 251,039 499820 Trans Fr Risk Management 9,676 Fund Org Code 200-00-000-0000-000000-000 39,449,175

18 - 7

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

200 Debt Service Fund 90 Operating Transfers In 39,449,175

40,187,115

40,187,115

39,057,314

0

0

0

0

200 Debt Service Fund 97,012,338

40,187,115

40,187,115

39,057,314

0

0

0

0

400 Behavioral Healthcare Svc Fund 32 Intergovernmental Revenue

18 - 8

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 32 Intergovernmental Revenue 400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 423107 St MHCCC Beacon/Humana 423108 St MHCCC VA Premier 423109 St - MHCCC Anthem 423110 St-MH CSA Non-Mandated 423113 St-MH PACT 423114 St-MH Regional DAP 423115 St-MH State Children's Svcs 423116 St-MH State General Funds 423117 St-MH Medicaid Clinic 423118 St-MH Medicaid Medallion II 423119 St-MH Medicaid SPO 423121 St-MH Children's Outpatient 423122 St-MH Law Reform 423123 St-MH Jail Diversion 423124 St-MH Adult Restoration Svcs 423125 St-MH Reinvestment 423126 MH - GAP Assmt Low Intensity 423127 MH - GAP Assmt High Intensity 423128 MH - GAP Case Mgmt 423129 St-MH Fees Other 423131 St-MR General Funds 423132 St-MR Medicaid 423133 MHGAP Case Management 423134 MH CIT-Assessment Sites 423135 MH Expand Telespsychiatry Capacity 423136 ST-MH CHILDRENS RESTORATION 423137 ST-EARLY INTERVENTION 423149 St-MR Other 423151 St-SA Region V Residential 423152 St-SA General Funds 423153 St-SA Fees-Counseling 423154 St-SA Fees-Methadone 423155 St-MH NGRI 423158 St-SA SARPOS 423159 St-SA HIV Aids 423160 SA MEDICAID SPO 423161 SACCC Beacon 423165 PART C MEDICAID 423166 St - SACCC Anthem 423167 St - SA Medallion 423168 St - SACCC VA Premier 423169 St - SA Fees Other 423174 St-SA GAP CLINIC 423175 ST SA CLINIC 423176 St - Children's Mobile Crisis 423177 SA Suicide Prevention 423181 MH Other Third Party 423182 MH Peer Support 423203 St-Food and Nutrition 423211 St-Transformation Funds 423212 St-MH-Pharmacy

67,959 9,980 706 89,690 3,900 302,742 25,000 2,330,580 90,601 38,839 646,360 11,463 265,194 137,400 148,706 58,333 666 11,613 59,532 139,344 423,677 1,427,316 54,380 0 0

0 0 0 0 0 0 0 0 0 0 27,021 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 27,021 0 0 0 0 0 0 0 0 0 0 0 0 0 0

68,000 10,000 1,000 0 0 0 0 0 0 39,000 0 0 0 0 0 0 1,000 59,500 60,000 0 0 0 60,000 86,949 3,001

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0

0

0

50,000

0

0

0

0

0 25,686 61,486 1,141,991 13,872 214,104 6,500 28,269 93,374 1,403 423 79,778 -75 10,413 1,227 -104 6,779 3,882 54,085 0 0 0 27,243 594,132 134,504

0 60,000 0 0 0 0 0 0 0 6,500 0 72,000 0 0 0 0 0 0 0 0 0 0 0 0 134,504

0 60,000 0 0 0 0 0 0 0 6,500 0 72,000 0 0 0 0 0 0 0 0 0 0 0 0 134,504

176,778 0 0 0 0 0 0 0 0 50,000 1,000 90,000 20,000 15,000 1,000 0 0 0 70,000 10,000 10,000 50,000 0 0 134,504

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

18 - 9

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 32 Intergovernmental Revenue 400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 423215 St-MR Start-Up Funds 423217 St DMAS VICAP Indep Clinical 423218 St SA Women 423219 St-Transitional Funding 423221 St Suicide Prevention 432111 Fed-MH FBG SMI 432112 Fed-MH Path 432113 MH FBG SED(C&A) 432151 Fed-SA FBG Alcohol/Drug Treat 432152 Fed-SA FBG Co-Occurring 432155 Fed-SA FBG Prevention 432156 Fed-SA FBG SARPOS 432157 Fed-SA FBG Women 432300 Fed-MR Early Intervention

0 161,280 3,000 0 9,725 136,881 53,102 25,974 600,444 16,201 157,581 84,205 143,367 236,182

6,000 160,000 3,000 75,000 0 0 0 0 0 0 0 0 0 0

6,000 160,000 3,000 75,000 0 0 0 0 0 0 0 0 0 0

0 15,000 3,000 0 0 0 0 25,974 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 400-00-000-0000-000000-000 10,470,899

544,025

544,025

1,110,706

0

0

0

0

400-30-501-5011-000000-000 Mental Health 423110 St-MH CSA Non-Mandated 423113 St-MH PACT 423114 St-MH Regional DAP 423115 St-MH State Children's Svcs 423116 St-MH State General Funds 423117 St-MH Medicaid Clinic 423118 St-MH Medicaid Medallion II 423119 St-MH Medicaid SPO 423121 St-MH Children's Outpatient 423122 St-MH Law Reform 423123 St-MH Jail Diversion 423124 St-MH Adult Restoration Svcs 423125 St-MH Reinvestment 423129 St-MH Fees Other 423155 St-MH NGRI 423203 St-Food and Nutrition 423211 St-Transformation Funds 432111 Fed-MH FBG SMI 432112 Fed-MH Path

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

93,590 0 200,000 25,000 2,327,579 20,000 50,000 895,797 11,463 265,194 50,451 90,000 50,000 275,000 10,000 36,000 395,836 136,881 45,658

93,590 0 200,000 25,000 2,327,579 20,000 50,000 895,797 11,463 265,194 50,451 90,000 50,000 275,000 10,000 36,000 395,836 136,881 45,658

93,590 0 325,000 25,000 2,341,628 125,000 100,000 820,789 11,463 265,194 50,451 10,000 50,000 150,000 12,000 30,000 393,721 133,888 47,568

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Org Code 400-30-501-5011-000000-000

0

4,978,449

4,978,449

4,985,292

0

0

0

0

400-30-501-5012-000000-000 Mental Retardation 423130 St-MR OBRA 423131 St-MR General Funds 423132 St-MR Medicaid 423149 St-MR Other 423156 St-MR Guardianship 432300 Fed-MR Early Intervention

0 0 0 0 0 0

0 423,677 1,042,996 50,000 0 229,735

0 423,677 1,042,996 50,000 0 229,735

0 426,234 1,322,708 25,000 0 102,204

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Org Code 400-30-501-5012-000000-000

0

1,746,408

1,746,408

1,876,146

0

0

0

0

18 - 10

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 32 Intergovernmental Revenue 400-30-501-5013-000000-000 Substance Abuse 423151 St-SA Region V Residential 423152 St-SA General Funds 423153 St-SA Fees-Counseling 423154 St-SA Fees-Methadone 423158 St-SA SARPOS 423159 St-SA HIV Aids 423175 ST SA CLINIC 432151 Fed-SA FBG Alcohol/Drug Treat 432152 Fed-SA FBG Co-Occurring 432155 Fed-SA FBG Prevention 432156 Fed-SA FBG SARPOS 432157 Fed-SA FBG Women

0 0 0 0 0 0 2,714 0 0 0 0 0

61,486 1,141,991 20,000 225,000 28,269 93,374 1,500 600,444 16,201 157,581 84,205 143,367

61,486 1,141,991 20,000 225,000 28,269 93,374 1,500 600,444 16,201 157,581 84,205 143,367

61,486 1,148,884 20,000 225,000 28,269 93,374 4,000 600,444 16,201 157,581 84,205 143,367

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

Org Code 400-30-501-5013-000000-000

2,714

2,573,418

2,573,418

2,582,811

0

0

0

0

400-30-501-5014-000000-000 Prevention 423170 St-Prevention-Client Fees

0

2,500

2,500

2,500

0

0

0

0

Org Code 400-30-501-5014-000000-000

0

2,500

2,500

2,500

0

0

0

0

32 Intergovernmental Revenue 10,473,613

9,844,800

9,844,800

10,557,455

0

0

0

0

33 Charges For Services 400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 413800 Svcs-MH Local Other 413840 Svcs-SA Local Other 418999 Miscellaneous Revenue

30,052 51,296 8,277

0 40,000 0

0 40,000 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 400-00-000-0000-000000-000

89,625

40,000

40,000

0

0

0

0

0

400-30-501-5010-000000-000 Administration 418999 Miscellaneous Revenue

0

150,000

150,000

75,000

0

0

0

0

Org Code 400-30-501-5010-000000-000

0

150,000

150,000

75,000

0

0

0

0

413800 Svcs-MH Local Other

0

5,000

5,000

32,000

0

0

0

0

Org Code 400-30-501-5011-000000-000

0

5,000

5,000

32,000

0

0

0

0

33 Charges For Services

89,625

195,000

195,000

107,000

0

0

0

0

400-30-501-5011-000000-000 Mental Health

90 Operating Transfers In 400-00-000-0000-000000-000 Behavioral Healthcare Svc Fund 499100 Trans Fr General Fund

613,512

0

0

0

0

0

0

0

Org Code 400-00-000-0000-000000-000

613,512

0

0

0

0

0

0

0

400-30-501-5011-000000-000 Mental Health 499100 Trans Fr General Fund

0

441,516

441,516

479,970

0

0

0

0

Org Code 400-30-501-5011-000000-000

0

441,516

441,516

479,970

0

0

0

0

400-30-501-5012-000000-000 Mental Retardation 499100 Trans Fr General Fund

0

72,342

72,342

72,400

0

0

0

0

Org Code 400-30-501-5012-000000-000

0

72,342

72,342

72,400

0

0

0

0

400-30-501-5013-000000-000 Substance Abuse 499100 Trans Fr General Fund

0

159,377

159,377

160,190

0

0

0

0

Org Code 400-30-501-5013-000000-000

0

159,377

159,377

160,190

0

0

0

0

18 - 11

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 90 Operating Transfers In

613,512

673,235

673,235

712,560

0

0

0

0

99 Fund Balance 400-30-501-5011-000000-000 Mental Health 390098 Budgetary Fund Balance

0

849,245

849,245

57,250

0

0

0

0

Org Code 400-30-501-5011-000000-000

0

849,245

849,245

57,250

0

0

0

0

400-30-501-5012-000000-000 Mental Retardation 390098 Budgetary Fund Balance

0

100,000

100,000

0

0

0

0

0

Org Code 400-30-501-5012-000000-000

0

100,000

100,000

0

0

0

0

0

400-30-501-5013-000000-000 Substance Abuse 390098 Budgetary Fund Balance

0

124,400

124,400

22,000

0

0

0

0

Org Code 400-30-501-5013-000000-000

0

124,400

124,400

22,000

0

0

0

0

99 Fund Balance

0

1,073,645

1,073,645

79,250

0

0

0

0

400 Behavioral Healthcare Svc Fund 11,176,751

11,786,680

11,786,680

11,456,265

0

0

0

0

405 Public Law Library Fund 33 Charges For Services 405-00-000-0000-000000-000 Public Law Library Fund 413130 Fees-Library Fines

28,859

31,026

31,026

31,026

0

0

0

0

Org Code 405-00-000-0000-000000-000

28,859

31,026

31,026

31,026

0

0

0

0

33 Charges For Services

28,859

31,026

31,026

31,026

0

0

0

0

405 Public Law Library Fund

28,859

31,026

31,026

31,026

0

0

0

0

410 Social Services Fund 32 Intergovernmental Revenue 410-00-000-0000-000000-000 Social Services Fund 423204 St-Public Assistance Grants 423999 St-Other Categorical 431120 Fed-FEMA

15,488,857 36,975 7,346

16,220,471 36,975 0

16,220,471 36,975 0

15,487,172 47,610 0

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 410-00-000-0000-000000-000 15,533,178

16,257,446

16,257,446

15,534,782

0

0

0

0

32 Intergovernmental Revenue 15,533,178

16,257,446

16,257,446

15,534,782

0

0

0

0

33 Charges For Services 410-00-000-0000-000000-000 Social Services Fund 418999 Miscellaneous Revenue

39,846

20,000

20,000

20,000

0

0

0

0

Org Code 410-00-000-0000-000000-000

39,846

20,000

20,000

20,000

0

0

0

0

33 Charges For Services

39,846

20,000

20,000

20,000

0

0

0

0

36 Miscellaneous Revenue 410-00-000-0000-000000-000 Social Services Fund 418716 SS Foster Child Outreach 418930 C.A.R.E.S. from CSA

250 -149,756

0 125,000

0 125,000

0 125,000

0 0

0 0

0 0

0 0

Org Code 410-00-000-0000-000000-000

-149,506

125,000

125,000

125,000

0

0

0

0

18 - 12

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 36 Miscellaneous Revenue

-149,506

125,000

125,000

125,000

0

0

0

0

40 Recovered Costs 410-00-000-0000-000000-000 Social Services Fund 414999 RC- Other Recovered Costs

97,310

96,000

96,000

97,000

0

0

0

0

Org Code 410-00-000-0000-000000-000

97,310

96,000

96,000

97,000

0

0

0

0

40 Recovered Costs

97,310

96,000

96,000

97,000

0

0

0

0

90 Operating Transfers In 410-00-000-0000-000000-000 Social Services Fund 499100 Trans Fr General Fund

4,117,733

3,994,267

3,994,267

3,994,267

0

0

0

0

Org Code 410-00-000-0000-000000-000

4,117,733

3,994,267

3,994,267

3,994,267

0

0

0

0

90 Operating Transfers In

4,117,733

3,994,267

3,994,267

3,994,267

0

0

0

0

410 Social Services Fund 19,638,561

20,492,713

20,492,713

19,771,049

0

0

0

0

415 Children's Services Act Fund 32 Intergovernmental Revenue 415-00-000-0000-000000-000 Children's Services Act Fund 423999 St-Other Categorical

2,362,031

1,994,910

1,994,910

1,390,169

0

0

0

0

Org Code 415-00-000-0000-000000-000

2,362,031

1,994,910

1,994,910

1,390,169

0

0

0

0

32 Intergovernmental Revenue

2,362,031

1,994,910

1,994,910

1,390,169

0

0

0

0

90 Operating Transfers In 415-00-000-0000-000000-000 Children's Services Act Fund 499100 Trans Fr General Fund

1,095,062

700,090

700,090

700,090

0

0

0

0

Org Code 415-00-000-0000-000000-000

1,095,062

700,090

700,090

700,090

0

0

0

0

90 Operating Transfers In

1,095,062

700,090

700,090

700,090

0

0

0

0

415 Children's Services Act Fund

3,457,092

2,695,000

2,695,000

2,090,259

0

0

0

0

420 Stormwater Management Fund 33 Charges For Services 420-00-000-0000-000000-000 Stormwater Management Fund 413235 Fees-Stormwater

7,339,944

7,511,211

7,511,211

8,356,434

0

0

0

0

Org Code 420-00-000-0000-000000-000

7,339,944

7,511,211

7,511,211

8,356,434

0

0

0

0

33 Charges For Services

7,339,944

7,511,211

7,511,211

8,356,434

0

0

0

0

99 Fund Balance 420-00-000-0000-000000-000 Stormwater Management Fund 390098 Budgetary Fund Balance

0

0

0

1,000,000

0

0

0

0

Org Code 420-00-000-0000-000000-000

0

0

0

1,000,000

0

0

0

0

99 Fund Balance

0

0

0

1,000,000

0

0

0

0

18 - 13

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code 420 Stormwater Management Fund

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

7,339,944

7,511,211

7,511,211

FY 2018 Budget

FY 2019 Budget

9,356,434

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

0

0

0

0

435 Willett Hall Fund 33 Charges For Services 435-00-000-0000-000000-000 Willett Hall Fund 413055 Fees-Concession 418999 Miscellaneous Revenue

16,931 0

20,000 2,156

20,000 2,156

20,000 2,156

0 0

0 0

0 0

0 0

Org Code 435-00-000-0000-000000-000

16,931

22,156

22,156

22,156

0

0

0

0

33 Charges For Services

16,931

22,156

22,156

22,156

0

0

0

0

40 Recovered Costs 435-00-000-0000-000000-000 Willett Hall Fund 414999 RC- Other Recovered Costs

295,386

125,000

125,000

125,000

0

0

0

0

Org Code 435-00-000-0000-000000-000

295,386

125,000

125,000

125,000

0

0

0

0

40 Recovered Costs

295,386

125,000

125,000

125,000

0

0

0

0

60 Use Of Property 435-00-000-0000-000000-000 Willett Hall Fund 417809 Rental-Other

51,350

70,000

70,000

70,000

0

0

0

0

Org Code 435-00-000-0000-000000-000

51,350

70,000

70,000

70,000

0

0

0

0

60 Use Of Property

51,350

70,000

70,000

70,000

0

0

0

0

90 Operating Transfers In 435-00-000-0000-000000-000 Willett Hall Fund 499100 Trans Fr General Fund

137,253

0

0

130,000

0

0

0

0

Org Code 435-00-000-0000-000000-000

137,253

0

0

130,000

0

0

0

0

90 Operating Transfers In

137,253

0

0

130,000

0

0

0

0

99 Fund Balance 435-00-000-0000-000000-000 Willett Hall Fund 390098 Budgetary Fund Balance

0

200,000

200,000

0

0

0

0

0

Org Code 435-00-000-0000-000000-000

0

200,000

200,000

0

0

0

0

0

99 Fund Balance

0

200,000

200,000

0

0

0

0

0

435 Willett Hall Fund

500,919

417,156

417,156

347,156

0

0

0

0

500 Cemetery Fund 33 Charges For Services 500-00-000-0000-000000-000 Cemetary Fund 413040 Fees-Burial

36,900

50,000

50,000

40,000

0

0

0

0

Org Code 500-00-000-0000-000000-000

36,900

50,000

50,000

40,000

0

0

0

0

33 Charges For Services

36,900

50,000

50,000

40,000

0

0

0

0

34 Revenue from Use of Money

18 - 14

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major FY 2017 Adopted

FY 2016 Actual

Account Revenue Description Code

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

500 Cemetery Fund 34 Revenue from Use of Money 500-00-000-0000-000000-000 Cemetary Fund 417100 Investment Income-Realized

4,321

50,000

50,000

10,000

0

0

0

0

Org Code 500-00-000-0000-000000-000

4,321

50,000

50,000

10,000

0

0

0

0

34 Revenue from Use of Money

4,321

50,000

50,000

10,000

0

0

0

0

500 Cemetery Fund

41,221

100,000

100,000

50,000

0

0

0

0

630 New Port Community Development Authority 33 Charges For Services 630-00-000-0000-000000-000 New Port Community Development Authority 413330 Fees-Special Assessments 413330 Fees-Special Assessments

1,096,143 0

0 1,019,903

0 1,019,903

0 1,019,903

0 0

0 0

0 0

0 0

Org Code 630-00-000-0000-000000-000

1,096,143

1,019,903

1,019,903

1,019,903

0

0

0

0

33 Charges For Services

1,096,143

1,019,903

1,019,903

1,019,903

0

0

0

0

630 New Port Community Development Authority

1,096,143

1,019,903

1,019,903

1,019,903

0

0

0

0

700 Public Utility Fund 33 Charges For Services 700-00-000-0000-000000-000 Public Utility Fund 413105 Fees-Fire Hydrant 413115 Fees-Fishing Concession 413145 Fees-On and Off Charges 413210 Fees-Service Lines 413215 Fees-Sewer Connection 413220 Fees-Sewer Customers 413225 Fees-Sewer Lateral & Plugging 413275 Fees-Water Sales Chesap Direct 413276 Fees-Water Sales Chesap Bulk 413280 Fees-Water Sales Suffolk 413285 Fees-Water Sales Portsmouth 418201 Late Charges 418901 Cash Over/Under 418925 Gain(Loss) Disposal of Assets 418999 Miscellaneous Revenue

358,982 1,250 558,040 42,775 22,923 9,391,864 1,150 372,705

320,000 1,000 400,000 80,000 30,000 9,050,000 2,000 348,000

320,000 1,000 400,000 80,000 30,000 9,050,000 2,000 348,000

330,000 1,000 475,000 40,000 30,000 9,502,500 2,000 365,400

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

10,615,733 4,384,978 18,111,477 313,121 37 5,220 88,648

9,906,121 4,055,064 17,410,000 250,000 0 0 50,000

9,906,121 4,055,064 17,410,000 250,000 0 0 50,000

10,398,364 4,257,817 18,168,299 300,000 0 0 50,000

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

Org Code 700-00-000-0000-000000-000 44,268,903

41,902,185

41,902,185

43,920,380

0

0

0

0

33 Charges For Services 44,268,903

41,902,185

41,902,185

43,920,380

0

0

0

0

38 Other Financing Sources 700-00-000-0000-000000-000 Public Utility Fund 419250 Build America Bonds Subsidy

485,672

486,978

486,978

485,672

0

0

0

0

Org Code 700-00-000-0000-000000-000

485,672

486,978

486,978

485,672

0

0

0

0

38 Other Financing Sources

485,672

486,978

486,978

485,672

0

0

0

0

18 - 15

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 40 Recovered Costs 700-00-000-0000-000000-000 Public Utility Fund 414205 RC-Construction Project 414240 RC-Inventory Utilization 414285 RC-Suffolk Taxes Paid 414290 RC-Taxes Paid 414999 RC- Other Recovered Costs

963 0 10,965 176,710 36

4,000 10,000 18,000 128,000 0

4,000 10,000 18,000 128,000 0

4,000 10,000 18,000 128,000 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 700-00-000-0000-000000-000

188,674

160,000

160,000

160,000

0

0

0

0

40 Recovered Costs

188,674

160,000

160,000

160,000

0

0

0

0

50 Licenses And Permits 700-00-000-0000-000000-000 Public Utility Fund 416145 Permits-Fishing

8,630

9,000

9,000

9,000

0

0

0

0

Org Code 700-00-000-0000-000000-000

8,630

9,000

9,000

9,000

0

0

0

0

50 Licenses And Permits

8,630

9,000

9,000

9,000

0

0

0

0

60 Use Of Property 700-00-000-0000-000000-000 Public Utility Fund 417802 Rental-Boat 417804 Rental-Elevated Water Tanks 417805 Rental-Equipment

5,000 48,172 0

1,500 20,227 2,000

1,500 20,227 2,000

1,500 20,227 2,000

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 700-00-000-0000-000000-000

53,172

23,727

23,727

23,727

0

0

0

0

60 Use Of Property

53,172

23,727

23,727

23,727

0

0

0

0

99 Fund Balance 700-00-000-0000-000000-000 Public Utility Fund 390098 Budgetary Fund Balance

0

0

0

4,816,521

0

0

0

0

Org Code 700-00-000-0000-000000-000

0

0

0

4,816,521

0

0

0

0

99 Fund Balance

0

0

0

4,816,521

0

0

0

0

700 Public Utility Fund 45,005,051

42,581,890

42,581,890

49,415,300

0

0

0

0

720 Golf Fund 33 Charges For Services 720-00-000-0000-000000-000 Golf Fund 413055 Fees-Concession 413059 Fees-Professional Lessons 413063 Fees-Equipment Repair 413068 Fees - Summer Camp Golf Lessons 413085 Fees-Driving Range 413120 Fees-Golf 413125 Fees-Jr. Golf 413400 Gift Cards Redeemed 418999 Miscellaneous Revenue

37,650 7,963 3,170 0

48,500 14,000 2,000 5,000

48,500 14,000 2,000 5,000

34,000 8,000 3,000 5,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

64,598 770,530 0 44,658 5,231

70,000 920,000 4,500 0 0

70,000 920,000 4,500 0 0

90,000 820,000 4,500 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 720-00-000-0000-000000-000

933,801

1,064,000

1,064,000

964,500

0

0

0

0

18 - 16

Table Of Contents Revenue Line Item Budget grouped by Fund, Account Major

City of Portsmouth Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

720 Golf Fund 33 Charges For Services

933,801

1,064,000

1,064,000

964,500

0

0

0

0

60 Use Of Property 720-00-000-0000-000000-000 Golf Fund 413062 Fees-Pro Shop 413066 Fees-Tournaments 417803 Rental-Cart 417812 Rental-Suffolk Golf Course 417815 Rental - Pavilion

102,853 0 150,278 110,000 38,550

131,000 5,000 210,000 120,000 20,000

131,000 5,000 210,000 120,000 20,000

131,000 5,000 210,000 120,000 60,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 720-00-000-0000-000000-000

401,681

486,000

486,000

526,000

0

0

0

0

60 Use Of Property

401,681

486,000

486,000

526,000

0

0

0

0

90 Operating Transfers In 720-00-000-0000-000000-000 Golf Fund 499100 Trans Fr General Fund

850,425

843,509

843,509

843,509

0

0

0

0

Org Code 720-00-000-0000-000000-000

850,425

843,509

843,509

843,509

0

0

0

0

90 Operating Transfers In

850,425

843,509

843,509

843,509

0

0

0

0

720 Golf Fund

2,185,907

2,393,509

2,393,509

2,334,009

0

0

0

0

740 Waste Management Fund 33 Charges For Services 740-00-000-0000-000000-000 Waste Management Fund 413180 Fees-Refuse 418925 Gain(Loss) Disposal of Assets 418999 Miscellaneous Revenue

13,187,497 -121,851 5,247

12,163,677 0 4,800

12,163,677 0 4,800

11,170,988 0 4,800

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 740-00-000-0000-000000-000 13,070,893

12,168,477

12,168,477

11,175,788

0

0

0

0

33 Charges For Services 13,070,893

12,168,477

12,168,477

11,175,788

0

0

0

0

90 Operating Transfers In 740-00-000-0000-000000-000 Waste Management Fund 499300 Trans Fr CIP

4,779

0

0

0

0

0

0

0

Org Code 740-00-000-0000-000000-000

4,779

0

0

0

0

0

0

0

90 Operating Transfers In

4,779

0

0

0

0

0

0

0

99 Fund Balance 740-00-000-0000-000000-000 Waste Management Fund 390098 Budgetary Fund Balance

0

200,000

200,000

1,717,107

0

0

0

0

Org Code 740-00-000-0000-000000-000

0

200,000

200,000

1,717,107

0

0

0

0

99 Fund Balance

0

200,000

200,000

1,717,107

0

0

0

0

740 Waste Management Fund 13,075,671

12,368,477

12,368,477

12,892,895

0

0

0

0

750 Portsmouth Parking Authority 33 Charges For Services

18 - 17

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

750 Portsmouth Parking Authority 33 Charges For Services 750-00-000-0000-000000-000 Portsmouth Parking Authority 413065 Fees-Daily Receipts and Meters 413090 Fees-Event Parking 418999 Miscellaneous Revenue

238,422 29,667 2,620

243,495 46,600 2,400

243,495 46,600 2,400

238,422 46,600 2,400

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 750-00-000-0000-000000-000

270,709

292,495

292,495

287,422

0

0

0

0

33 Charges For Services

270,709

292,495

292,495

287,422

0

0

0

0

35 Fines and Forfeitures 750-00-000-0000-000000-000 Portsmouth Parking Authority 415125 Fines-Parking Violations

127,936

133,278

133,278

127,936

0

0

0

0

Org Code 750-00-000-0000-000000-000

127,936

133,278

133,278

127,936

0

0

0

0

35 Fines and Forfeitures

127,936

133,278

133,278

127,936

0

0

0

0

60 Use Of Property 750-00-000-0000-000000-000 Portsmouth Parking Authority 417808 Rental-Monthly 417899 Use of Property-Other

727,453 500

825,720 550

825,720 550

709,608 550

0 0

0 0

0 0

0 0

Org Code 750-00-000-0000-000000-000

727,953

826,270

826,270

710,158

0

0

0

0

60 Use Of Property

727,953

826,270

826,270

710,158

0

0

0

0

90 Operating Transfers In 750-00-000-0000-000000-000 Portsmouth Parking Authority 499100 Trans Fr General Fund

61,522

590,179

590,179

133,372

0

0

0

0

Org Code 750-00-000-0000-000000-000

61,522

590,179

590,179

133,372

0

0

0

0

90 Operating Transfers In

61,522

590,179

590,179

133,372

0

0

0

0

750 Portsmouth Parking Authority

1,188,119

1,842,222

1,842,222

1,258,888

0

0

0

0

800 City Garage Fund 33 Charges For Services 800-00-000-0000-000000-000 City Garage Fund 413133 Fees-School Board 413134 Fees-Fuel 413135 Fees-Motor Pool 413265 Fees-Vehicle Impound 413310 Fees-City Garage 418704 Sale of Equipment 418925 Gain(Loss) Disposal of Assets

759,357 1,714,394 15,933 172,474 5,691,193 13,066 -62,054

760,000 2,536,744 12,805 0 5,312,316 30,000 0

760,000 2,536,744 12,805 0 5,312,316 30,000 0

759,537 2,000,000 12,805 0 5,171,932 30,000 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

Org Code 800-00-000-0000-000000-000

8,304,364

8,651,865

8,651,865

7,974,274

0

0

0

0

33 Charges For Services

8,304,364

8,651,865

8,651,865

7,974,274

0

0

0

0

90 Operating Transfers In

18 - 18

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

800 City Garage Fund 90 Operating Transfers In 800-00-000-0000-000000-000 City Garage Fund 499420 Trans Fr Stormwater Mgmt Fund

41,978

42,000

42,000

42,000

0

0

0

0

Org Code 800-00-000-0000-000000-000

41,978

42,000

42,000

42,000

0

0

0

0

90 Operating Transfers In

41,978

42,000

42,000

42,000

0

0

0

0

800 City Garage Fund

8,346,342

8,693,865

8,693,865

8,016,274

0

0

0

0

810 Information Technology Fund 33 Charges For Services 810-00-000-0000-000000-000 Information Technology Fund 413136 Fees-Information Technology 418999 Miscellaneous Revenue

5,580,597 30,406

5,223,295 13,179

5,223,295 13,179

5,873,701 13,179

0 0

0 0

0 0

0 0

Org Code 810-00-000-0000-000000-000

5,611,003

5,236,474

5,236,474

5,886,880

0

0

0

0

33 Charges For Services

5,611,003

5,236,474

5,236,474

5,886,880

0

0

0

0

34 Revenue from Use of Money 810-00-000-0000-000000-000 Information Technology Fund 417100 Investment Income-Realized

0

0

0

0

0

0

0

0

Org Code 810-00-000-0000-000000-000

0

0

0

0

0

0

0

0

34 Revenue from Use of Money

0

0

0

0

0

0

0

0

99 Fund Balance 810-00-000-0000-000000-000 Information Technology Fund 390098 Budgetary Fund Balance

0

0

0

153,137

0

0

0

0

Org Code 810-00-000-0000-000000-000

0

0

0

153,137

0

0

0

0

99 Fund Balance

0

0

0

153,137

0

0

0

0

810 Information Technology Fund

5,611,003

5,236,474

5,236,474

6,040,017

0

0

0

0

820 Risk Management Fund 33 Charges For Services 820-00-000-0000-000000-000 Risk Management Fund 413137 Fees-Risk Management

5,612,287

5,735,363

5,735,363

6,041,201

0

0

0

0

Org Code 820-00-000-0000-000000-000

5,612,287

5,735,363

5,735,363

6,041,201

0

0

0

0

33 Charges For Services

5,612,287

5,735,363

5,735,363

6,041,201

0

0

0

0

40 Recovered Costs 820-00-000-0000-000000-000 Risk Management Fund 414235 RC-Insurance Recoveries 414295 RC-Workers Compensation 414999 RC- Other Recovered Costs

0 140,855 1,676

264,075 0 0

264,075 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 820-00-000-0000-000000-000

142,531

264,075

264,075

0

0

0

0

0

18 - 19

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

820 Risk Management Fund 40 Recovered Costs

142,531

264,075

264,075

0

0

0

0

0

99 Fund Balance 820-00-000-0000-000000-000 Risk Management Fund 390098 Budgetary Fund Balance

0

0

0

0

0

0

0

0

Org Code 820-00-000-0000-000000-000

0

0

0

0

0

0

0

0

99 Fund Balance

0

0

0

0

0

0

0

0

820 Risk Management Fund

5,754,818

5,999,438

5,999,438

6,041,201

0

0

0

0

830 Health Insurance Fund 33 Charges For Services 830-00-000-0000-000000-000 Health Insurance Fund 413142 Fees-Medicare Reimbursement 413905 Contributions-Delta Care 413906 Contributions-Delta Care-ER 413907 Contributions-Delta PPO Plus 413908 Contributions-Delta PPO Plus-ER 413910 Contributions-Vision Svcs 413915 Contributions-EE 413920 Contributions-ER 413923 Contributions-ER-Retirees 413925 Contributions-Retiree

107,856 0 0 0 0

0 179,353 3,955 808,899 53,516

0 179,353 3,955 808,899 53,516

10,000 0 3,178 835,296 35,950

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 3,385,913 9,634,403 1,894,017 2,590,057

298,593 3,338,947 11,931,719 1,191,443 2,363,378

298,593 3,338,947 11,931,719 1,191,443 2,363,378

272,337 3,223,969 10,569,332 1,374,522 2,025,098

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 830-00-000-0000-000000-000 17,612,246

20,169,803

20,169,803

18,349,682

0

0

0

0

33 Charges For Services 17,612,246

20,169,803

20,169,803

18,349,682

0

0

0

0

99 Fund Balance 830-00-000-0000-000000-000 Health Insurance Fund 390098 Budgetary Fund Balance

0

0

0

3,000,000

0

0

0

0

Org Code 830-00-000-0000-000000-000

0

0

0

3,000,000

0

0

0

0

99 Fund Balance

0

0

0

3,000,000

0

0

0

0

830 Health Insurance Fund 17,612,246

20,169,803

20,169,803

21,349,682

0

0

0

0

52,400,000 600,000 1,707,495 15,395,174 74,200,644

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 85010

0 143,551,503 143,551,503 144,303,313

0

0

0

0

51 School General Fund

0 143,551,503 143,551,503 144,303,313

0

0

0

0

900 Portsmouth City Public Schools 51 School General Fund 85010 Portsmouth City Public Education 400001 City Funds 400002 Federal Funds 400003 Other Funds 400004 State Sales Tax for Education 400005 State Revenue

0 0 0 0 0

52,400,000 600,000 1,548,995 15,496,493 73,506,015

52,400,000 600,000 1,548,995 15,496,493 73,506,015

52 School Grant Fund

18 - 20

Table Of Contents

City of Portsmouth

Revenue Line Item Budget grouped by Fund, Account Major

Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

900 Portsmouth City Public Schools 52 School Grant Fund 85010 Portsmouth City Public Education 400101 Federal Revenue 400102 State Revenue 400103 Other Revenue 400104 Transfers In 400105 Local Match 400106 Anticipated Grants

0 0 0 0 0 0

11,668,429 4,921,464 274,432 1,785,792 0 0

11,668,429 4,921,464 274,432 1,785,792 0 0

11,781,236 4,928,223 253,182 0 1,169,901 734,958

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Org Code 85010

0

18,650,117

18,650,117

18,867,500

0

0

0

0

52 School Grant Fund

0

18,650,117

18,650,117

18,867,500

0

0

0

0

0 0 0 0 0

110,000 6,454,600 755,000 400,000 700,500

110,000 6,454,600 755,000 400,000 700,500

95,966 6,970,824 560,000 415,000 577,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Org Code 85010

0

8,420,100

8,420,100

8,618,790

0

0

0

0

53 School Food Services Fund

0

8,420,100

8,420,100

8,618,790

0

0

0

0

400301 Transfers In 400302 Workers Comp Charges for Services 400303 Self Health Plan Charges for Services Org Code 85010

0 0

19,656,072 0

19,656,072 0

0 1,425,200

0 0

0 0

0 0

0 0

0

0

0

18,274,800

0

0

0

0

0

19,656,072

19,656,072

19,700,000

0

0

0

0

54 School Risk Mgmt Fund

0

19,656,072

19,656,072

19,700,000

0

0

0

0

0 0 0

1,148,411 384,030 0

1,148,411 384,030 0

1,117,495 373,691 5,000

0 0 0

0 0 0

0 0 0

0 0 0

Org Code 85010

0

1,532,441

1,532,441

1,496,186

0

0

0

0

57 School Textbook Fund

0

1,532,441

1,532,441

1,496,186

0

0

0

0

0 191,810,233 191,810,233 192,985,789

0

0

0

0

53 School Food Services Fund 85010 Portsmouth City Public Education 400201 State Revenue 400202 Federal Revenue 400203 Charges for Services 400204 Donated Commodities 400205 Other Revenue

54 School Risk Mgmt Fund 85010 Portsmouth City Public Education

57 School Textbook Fund 85010 Portsmouth City Public Education 400601 State Revenue 400602 Local Match 400605 Other Revenue

900 Portsmouth City Public Schools

910 Community Development 32 Intergovernmental Revenue 22000 Community Development And Planning Progra 65000 Federal Direct Revenues - CDBG and HOME Org Code 22000

0

1,790,538

1,790,538

1,790,538

0

0

0

0

0

1,790,538

1,790,538

1,790,538

0

0

0

0

18 - 21

Table Of Contents Revenue Line Item Budget grouped by Fund, Account Major

City of Portsmouth Account Revenue Description Code

FY 2017 Adopted

FY 2016 Actual

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

910 Community Development 32 Intergovernmental Revenue

0

1,790,538

1,790,538

1,790,538

0

0

0

0

910 Community Development

0

1,790,538

1,790,538

1,790,538

0

0

0

0

Report Total

470,570,396

615,164,260

615,164,260

624,372,377

0

0

0

0

18 - 22

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0101 City Council 100-10-100-1000-000000-000 City Council Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement PSRS Contractual-Code Suppl & Index Supp-Office and Printing Tele-Telephone Cellular Travel Mtgs-City Council Mtgs-Council Special Events Mtgs-Other Civ Orgs-US Conf of Mayors Risk Management Charges

163,001 1,353 11,268 18,386 39 1,939

163,000 0 12,473 18,151 39 2,134

163,000 0 12,473 18,151 39 2,134

163,000 0 12,473 18,548 39 2,134

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

14,563 8,700

16,915 10,000

16,915 10,000

14,570 10,000

0 0

0 0

0 0

0 0

6,482 7,115 6,629 10,576 4,277

12,000 0 10,000 17,349 7,000

12,000 0 10,000 17,349 7,000

12,000 8,000 10,000 30,000 7,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

763 5,269

0 5,269

0 5,269

0 5,269

0 0

0 0

0 0

0 0

5,099

4,671

4,671

5,558

0

0

0

0

100-10-100-1000-000000-000 City

265,458

279,001

279,001

298,591

0

0

0

0

0101 City Council

265,458

279,001

279,001

298,591

0

0

0

0

198,455 2,157 14,214 28,148 127 2,370

199,309 0 15,247 28,585 127 2,611

199,309 0 15,247 28,585 127 2,611

199,309 0 15,247 28,971 127 2,611

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

19,247 5,156 860 585 1,212 5,178 1,494 1,487 16,227

20,509 6,316 9,900 600 442 10,600 2,200 6,100 27,640

20,509 6,316 9,900 600 442 10,600 2,200 6,100 27,640

20,509 5,286 9,900 605 1,300 10,600 2,200 6,100 56,415

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

5,812

4,723

4,723

5,495

0

0

0

0

2,914

3,114

3,114

3,176

0

0

0

0

100-10-101-1010-000000-000 City Clerk

305,641

338,023

338,023

367,851

0

0

0

0

0102 City Clerk

305,641

338,023

338,023

367,851

0

0

0

0

684,815 0 0 7,200 3,600 49,702

684,815 0 0 7,200 3,600 49,702

691,799 0 0 7,200 3,600 50,116

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

501000 501200 511100 511115 511120 511125 511145 521005 531914 542020 555210 555300 555305 555399 559090 630101

0102 City Clerk 100-10-101-1010-000000-000 City Clerk 501000 501200 511100 511115 511120 511125 511140 511145 531914 536110 542020 554010 555100 555210 610101 610102 630101

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Bene-Retirement PSRS Supp-Office and Printing Dues-Memberships Tele-Telephone Cellular Advertising Training Travel Computer Service Charges Telecommunications Charges Risk Management Charges

0103 City Manager 100-10-102-1020-000000-000 City Manager 501000 501100 501200 510001 510006 511100

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Automotive Allow-Other Bene-FICA

527,831 1,354 8,856 7,717 2,894 39,966

18 - 23

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0103 City Manager 100-10-102-1020-000000-000 City Manager Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement 401 Bene-Retirement PSRS Bene-Retirement FPRS Contractual-Other Maint-Office Equipment Supp-Food and Provisions Supp-Office and Printing Supp-Other Noncap-Equipment Books and Publications Dues-Memberships Tele-Telephone Cellular Training Travel Mtgs-Other Computer Service Charges Telecommunications Charges Risk Management Charges

27,481 171 5,557

34,123 156 9,097

34,123 156 9,097

34,128 273 9,188

0 0 0

0 0 0

0 0 0

0 0 0

223 45,156 50,000 30,350 40,408 72,732 0 222

1,630 71,293 0 37,748 0 40,000 100 0

1,630 71,293 0 37,748 0 40,000 100 0

1,156 71,206 50,000 30,760 42,363 40,000 100 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 1,299 58 1,954 3,016 -106 1,337 9,037 19,108

10,884 13,000 0 2,400 15,000 1,617 2,040 10,000 24,000 17,709

10,884 13,000 0 2,400 15,000 1,617 2,040 10,000 24,000 17,709

10,884 13,000 0 2,400 15,000 3,117 2,040 10,000 22,500 17,311

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

5,681

4,318

4,318

5,291

0

0

0

0

4,371

5,449

5,449

27,252

0

0

0

0

100-10-102-1020-000000-000 City

906,675

1,045,881

1,045,881

1,160,684

0

0

0

0

0103 City Manager

906,675

1,045,881

1,045,881

1,160,684

0

0

0

0

511115 511120 511125 511132 511140 511141 511145 511150 521905 522115 531907 531914 531999 533010 535100 536110 542020 555100 555210 555399 610101 610102 630101

0104 Management and Legislative Affairs 100-10-102-1021-000000-000 Management and Legislative Affairs 501000 501200 511100 511115 511120 511125 511140 521905 535100 536110 542020 555100 555210 556125 556141 556142 559040 610101 610102 620102

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Contractual-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Training Travel Civ Orgs-Va Institute Of Govt Civ Orgs-Virginia Municipal Lg Civ Orgs-VA First Cities Coali General Assembly Expenses Computer Service Charges Telecommunications Charges Motor Pool Charges

152,143 -1,056 11,064 12,584 49 1,812

152,223 0 11,645 12,756 49 1,994

152,223 0 11,645 12,756 49 1,994

152,223 0 11,645 12,916 49 1,994

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

14,720 26,397 5 649 3,531 562 907 10,000

15,664 53,580 0 954 1,261 3,290 1,020 10,000

15,664 53,580 0 954 1,261 3,290 1,020 10,000

15,664 53,580 0 954 3,600 2,290 1,020 10,000

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

28,171

28,189

28,189

29,138

0

0

0

0

24,828

24,829

24,829

24,829

0

0

0

0

17,520

25,330

25,330

25,330

0

0

0

0

18,752

17,844

17,844

20,122

0

0

0

0

2,019

1,855

1,855

1,497

0

0

0

0

0

1,740

1,740

0

0

0

0

0

18 - 24

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0104 Management and Legislative Affairs 100-10-102-1021-000000-000 Management and Legislative Affairs Risk Management Charges

2,185

0

0

1,588

0

0

0

0

100-10-102-1021-000000-000

326,842

364,223

364,223

368,439

0

0

0

0

0104 Management and Legislative

326,842

364,223

364,223

368,439

0

0

0

0

217,829 129,517 -12,642 329 19,448

216,436 180,417 0 0 19,458

216,436 180,417 0 0 19,458

216,436 190,417 0 0 19,458

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

23,649 28,994 117 2,807

27,993 23,648 117 3,091

27,993 23,648 117 3,091

27,993 23,916 117 3,091

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

22,811 13,920 7,650

24,273 16,000 7,650

24,273 16,000 7,650

24,273 16,000 7,650

0 0 0

0 0 0

0 0 0

0 0 0

3,430 713

4,000 1,000

4,000 1,000

4,000 1,000

0 0

0 0

0 0

0 0

93,705 14,100 390 1,681 570 140 17 5,527 9,239

120,000 0 355 1,800 4,000 360 0 5,750 13,888

120,000 0 355 1,800 4,000 360 0 5,750 13,888

95,000 0 400 1,700 1,000 360 0 5,750 23,335

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

3,220

2,977

2,977

13,348

0

0

0

0

3,650

3,650

3,650

3,650

0

0

0

0

451 7,479

563 15,977

563 15,977

563 4,293

0 0

0 0

0 0

0 0

100-10-103-1030-000000-000 General

598,743

693,403

693,403

683,750

0

0

0

0

0105 Registrar

598,743

693,403

693,403

683,750

0

0

0

0

838,844 42,412 20,881 0 62,149 87,239 287 9,156

1,078,900 71,971 0 16,320 75,979 76,737 234 12,693

1,078,900 71,971 0 16,320 75,979 76,737 234 12,693

1,103,553 71,971 0 16,320 77,866 84,578 312 13,017

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

20 74,406

1,429 99,699

1,429 99,699

1,620 101,227

0 0

0 0

0 0

0 0

630101

0105 Registrar 100-10-103-1030-000000-000 General Registrar 501000 501100 501200 510000 510012 511100 511115 511120 511125 511140 522115 523145 523999 531907 531914 533060 536110 542020 554010 555100 555206 555210 610101 610102 620101 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Maint-Office Equipment Rentals-Land and Buildings Rentals-Other Supp-Food and Provisions Supp-Office and Printing Noncap-Computers Dues-Memberships Tele-Telephone Cellular Advertising Training Travel - Tolls Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

0106 City Attorney 100-10-104-1040-000000-000 City Attorney 501000 501100 501200 510006 511100 511115 511120 511125 511132 511140

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Other Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS

18 - 25

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Amended

FY 2017 Adopted

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0106 City Attorney 100-10-104-1040-000000-000 City Attorney Bene-Retirement 401 Bene-Retirement PSRS Contractual-Legal Contractual-Court Lawsuit Contractual-Equalization Board Contractual-Other Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising Training Travel Mtgs-Other Computer Service Charges Telecommunications Charges Risk Management Charges

25,000 14,106 177,765 3,682

0 17,369 120,788 0

0 17,369 120,788 0

25,000 14,386 120,788 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,700

2,554

2,554

2,554

0

0

0

0

17,466 2,874 1,727 9,030 7,379 1,057 0 2,469 1,556 182 14,437

74,672 1,515 4,485 6,061 4,040 656 480 9,091 2,020 3,030 20,559

74,672 1,515 4,485 6,061 4,040 656 480 9,091 2,020 3,030 20,559

74,672 1,515 4,485 6,061 4,040 1,100 480 19,000 2,020 3,030 31,075

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

4,559

4,007

4,007

5,591

0

0

0

0

8,013

8,563

8,563

9,529

0

0

0

0

100-10-104-1040-000000-000 City

1,428,394

1,713,852

1,713,852

1,795,790

0

0

0

0

0106 City Attorney

1,428,394

1,713,852

1,713,852

1,795,790

0

0

0

0

511141 511145 521014 521026 521902 521905 531914 531999 535100 536110 542020 554010 555100 555210 555399 610101 610102 630101

0107 Human Resource Management 100-10-105-1050-000000-000 Human Resource Management 501000 501100 501200 501500 511100 511115 511120 511125 511132 511140 511145 511160 521008 521304 521905 521924 522115 531902 531914 531999 535100 536110 542020 554010 555100 555110

Sal-Full-time Sal-Part-time Accrued Payroll Municipal Internship Program Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Tuition Assistance Contractual-EAP Contractual-Drug Testing Contractual-Other Contractual - Benefits Administrator Maint-Office Equipment Supp-Awards Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising Training Training-Personnel Sponsored

525,860 3,379 8,895 0

622,556 11,253 0 0

622,556 11,253 0 0

643,980 11,253 0 75,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

39,766 32,856 133 5,972

42,506 34,031 108 7,252

42,506 34,031 108 7,252

49,422 38,748 69 8,436

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

988 48,509 4,609 -386 9,259 56,687 153,317 11,369

996 56,162 5,605 50,000 20,000 42,033 203,400 0

996 56,162 5,605 50,000 20,000 42,033 203,400 0

1,502 64,909 4,734 25,000 20,000 42,033 203,400 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 20,530 5,881 8,205 150 2,144 2,426 19,610 457 1,187

300 24,000 7,527 7,500 400 1,000 1,101 48,000 6,500 11,000

300 24,000 7,527 7,500 400 1,000 1,101 48,000 6,500 11,000

300 24,000 7,527 7,500 400 1,000 2,500 38,000 6,500 11,000

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

18 - 26

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Amended

FY 2017 Adopted

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0107 Human Resource Management 100-10-105-1050-000000-000 Human Resource Management Travel Computer Service Charges Telecommunications Charges Risk Management Charges

329 74,745

2,000 63,894

2,000 63,894

2,000 67,758

0 0

0 0

0 0

0 0

4,358

3,742

3,742

5,143

0

0

0

0

6,745

5,633

5,633

7,941

0

0

0

0

100-10-105-1050-000000-000 Human

1,047,980

1,278,499

1,278,499

1,370,055

0

0

0

0

0107 Human Resource Management

1,047,980

1,278,499

1,278,499

1,370,055

0

0

0

0

555210 610101 610102 630101

0108 Civil Service Commission 100-10-105-1051-000000-000 Civil Service Commission Contractual-Other Contractual-Temp Work Supp-Office and Printing Advertising Travel

45,553 3,000 272 2,094 1,860

70,283 3,000 1,780 11,600 4,200

70,283 3,000 1,780 11,600 4,200

95,283 3,000 1,780 11,600 4,200

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

100-10-105-1051-000000-000 Civil

52,779

90,863

90,863

115,863

0

0

0

0

0108 Civil Service Commission

52,779

90,863

90,863

115,863

0

0

0

0

521905 521914 531914 554010 555210

0109 Commissioner of the Revenue 100-10-106-1060-000000-000 Commissioner of the Revenue 501000 501100 501200 510012 511100 511115 511120 511125 511132 511140 521905 522115 523999 531001 531907 531914 531999 535100 536110 542010 542020 555100 555210 559055 599055 610101 610102 620101 620102 620105

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-Other Maint-Office Equipment Rentals-Other Supp-Postage Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Training Travel DMV Select-Expenses DMV Select Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges

776,564 48,081 7,431 81,405

781,080 72,800 0 34,391

781,080 72,800 0 34,391

822,190 72,800 0 34,391

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

65,024 104,944 496 10,138

69,456 131,926 498 11,284

69,456 131,926 498 11,284

72,433 123,027 478 11,794

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

715 82,350 12,815 85 0 11,645 0

680 87,945 50,000 3,000 3,783 20,000 2,000

680 87,945 50,000 3,000 3,783 20,000 2,000

1,100 91,775 50,000 3,000 3,783 20,000 2,000

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

24,315 16,696 3,168 5,036 6,770 3,733 9,884 12,772 2,595 18,726 157,920

35,000 26,000 5,000 4,200 6,000 2,000 15,000 18,000 0 60,000 165,904

35,000 26,000 5,000 4,200 6,000 2,000 15,000 18,000 0 60,000 165,904

35,000 26,000 5,000 4,200 6,000 3,800 15,000 18,000 0 70,000 175,683

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

12,496

10,678

10,678

14,328

0

0

0

0

11,621

11,621

11,621

11,621

0

0

0

0

214 1,801

0 2,363

0 2,363

0 2,363

0 0

0 0

0 0

0 0

18 - 27

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0109 Commissioner of the Revenue 100-10-106-1060-000000-000 Commissioner of the Revenue Risk Management Charges

19,109

20,336

20,336

22,746

0

0

0

0

100-10-106-1060-000000-000

1,508,548

1,650,945

1,650,945

1,718,512

0

0

0

0

0109 Commissioner of the Revenue

1,508,548

1,650,945

1,650,945

1,718,512

0

0

0

0

495,484 16,872 5,177 36,317 82,183 232 5,896

522,250 30,000 0 41,269 81,557 215 6,841

522,250 30,000 0 41,269 81,557 215 6,841

528,787 30,000 0 41,769 65,803 244 6,926

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

289 47,887 17,729 2,743 4,196 0 247 9,578 732 570 7,167 3 3,519 178,412

446 53,455 21,515 3,000 5,000 10,000 2,500 9,500 250 800 10,000 0 5,000 153,267

446 53,455 21,515 3,000 5,000 10,000 2,500 9,500 250 800 10,000 0 5,000 153,267

440 53,956 18,213 3,000 5,000 10,000 2,500 12,406 750 800 10,000 0 5,000 157,136

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

4,764

4,405

4,405

5,514

0

0

0

0

12,680

12,680

12,680

12,680

0

0

0

0

1,792 21,252

3,123 24,011

3,123 24,011

3,123 28,045

0 0

0 0

0 0

0 0

100-10-107-1070-000000-000 City

955,721

1,001,084

1,001,084

1,002,092

0

0

0

0

0110 City Assessor

955,721

1,001,084

1,001,084

1,002,092

0

0

0

0

990,937 9,817 8,215 94,878

1,014,902 26,072 0 91,692

1,014,902 26,072 0 91,692

1,023,385 26,072 0 94,878

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

79,500 139,878 545 12,927

85,780 135,508 576 14,533

85,780 135,508 576 14,533

86,627 124,152 547 14,678

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

991 105,021 19,537

1,158 112,957 30,000

1,158 112,957 30,000

1,209 114,271 30,000

0 0 0

0 0 0

0 0 0

0 0 0

459

400

400

400

0

0

0

0

630101

0110 City Assessor 100-10-107-1070-000000-000 City Assessor 501000 501100 501200 511100 511115 511120 511125 511132 511140 511145 531914 531999 533010 535100 536110 542020 554010 555100 555206 555210 610101 610102 620101 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Supp-Office and Printing Supp-Other Noncap-Equipment Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising Training Travel - Tolls Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

0111 City Treasurer 100-10-108-1080-000000-000 City Treasurer 501000 501100 501200 510012 511100 511115 511120 511125 511132 511140 521006 521029

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-Collection Svcs State Pmnt Processing

18 - 28

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0111 City Treasurer 100-10-108-1080-000000-000 City Treasurer ARC Payment Processing Echeck/Debit Contractual-Security Maint-Office Equipment Supp-Postage Supp-Dog Licenses Supp-Cigarette Stamps Supp-Food and Provisions Supp-Office and Printing Supp-Other Noncap-Equipment Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Advertising Training Travel-Mileage Travel Computer Service Charges Telecommunications Charges Risk Management Charges

28,159

30,000

30,000

30,000

0

0

0

0

44,873 4,764 0 157,618 675 23,587 894

30,000 5,000 3,060 145,000 700 25,000 1,500

30,000 5,000 3,060 145,000 700 25,000 1,500

50,000 5,000 3,060 145,000 700 25,000 1,500

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

64,566 42,679 13,538 341 1,310 8,875 1,197 1,425 6,083 566 2,733 307,860

50,000 44,000 10,000 300 1,500 10,000 700 3,500 5,500 1,500 3,000 306,585

50,000 44,000 10,000 300 1,500 10,000 700 3,500 5,500 1,500 3,000 306,585

50,000 44,000 10,000 300 1,500 10,000 1,200 3,500 6,500 1,500 4,000 331,018

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

14,561

12,354

12,354

15,799

0

0

0

0

18,136

20,097

20,097

19,851

0

0

0

0

100-10-108-1080-000000-000 City

2,207,145

2,222,874

2,222,874

2,275,647

0

0

0

0

0111 City Treasurer

2,207,145

2,222,874

2,222,874

2,275,647

0

0

0

0

800,777 78,635 8,756 65,185 73,097 359 8,272

1,093,054 0 0 87,504 93,428 332 11,744

1,093,054 0 0 87,504 93,428 332 11,744

1,015,319 0 0 82,500 94,291 400 13,349

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

650 67,006 9,610 68,992 17,135

1,477 92,469 11,908 70,000 19,000

1,477 92,469 11,908 70,000 19,000

2,850 102,799 9,831 125,000 19,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

181,450 35 6,886 3,878 1,559 250 5,000 2,095 930 6,777 2,733

93,000 0 12,000 1,500 2,000 100 2,000 6,000 600 9,000 0

93,000 0 12,000 1,500 2,000 100 2,000 6,000 600 9,000 0

97,000 0 12,000 2,000 2,500 500 2,000 6,000 800 10,000 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

521030 521031 521918 522115 531001 531101 531905 531907 531914 531999 533010 535100 536110 542010 542020 554010 555100 555205 555210 610101 610102 630101

0112 Finance and Budget 100-10-109-1090-000000-000 Finance 501000 501100 501200 511100 511115 511120 511125 511132 511140 511145 521002 521010 521905 531001 531914 535100 536110 542020 554010 555100 555205 555210 555399

Sal-Full-time Sal-Part-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Auditing Contractual-Financial Adviser Contractual-Other Supp-Postage Supp-Office and Printing Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising Training Travel-Mileage Travel Mtgs-Other

18 - 29

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0112 Finance and Budget 100-10-109-1090-000000-000 Finance Late Fees Computer Service Charges Telecommunications Charges Risk Management Charges

15,934 325,682

0 329,763

0 329,763

0 555,737

0 0

0 0

0 0

0 0

11,194

10,009

10,009

12,576

0

0

0

0

13,841

10,899

10,899

14,487

0

0

0

0

100-10-109-1090-000000-000 Finance

1,776,717

1,957,787

1,957,787

2,180,939

0

0

0

0

0112 Finance and Budget

1,776,717

1,957,787

1,957,787

2,180,939

0

0

0

0

248,209 963 18,016 29,690 88 2,961

248,824 0 19,036 29,333 88 3,260

248,824 0 19,036 29,333 88 3,260

248,824 0 19,036 29,740 88 3,260

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

24,061 0

25,604 2,000

25,604 2,000

25,604 2,000

0 0

0 0

0 0

0 0

64,910 10,323 71,610 349,010 12,229 0 136 1,435 121 6 43,380

25,000 13,000 76,000 440,000 25,000 1,100 0 3,000 0 0 38,537

25,000 13,000 76,000 440,000 25,000 1,100 0 3,000 0 0 38,537

25,000 13,000 76,000 400,000 20,000 1,100 150 3,000 150 0 32,712

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

3,618

3,009

3,009

3,194

0

0

0

0

4,224

4,224

4,224

4,224

0

0

0

0

404 1,294 4,745

0 2,700 5,246

0 2,700 5,246

0 2,700 5,047

0 0 0

0 0 0

0 0 0

0 0 0

100-10-110-1100-000000-000

891,436

964,961

964,961

914,829

0

0

0

0

0113 Finance and Budget -

891,436

964,961

964,961

914,829

0

0

0

0

559011 610101 610102 630101

0113 Finance and Budget - Procurement 100-10-110-1100-000000-000 Procurement 501000 501200 511100 511115 511120 511125 511140 521016 521905 522115 523999 531001 531914 531999 542020 555100 555205 555206 610101 610102 620101 620102 620105 630101

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Contractual-Postal Permits Contractual-Other Maint-Office Equipment Rentals-Other Supp-Postage Supp-Office and Printing Supp-Other Tele-Telephone Cellular Training Travel-Mileage Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges Risk Management Charges

0117 Marketing and Communications 100-10-102-1022-000000-000 Marketing and Communications 501000 501100 501200 511100 511115 511120 511125 511132 511140 511145

Sal-Full-time Sal-Part-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS

428,605 74,371 -2,672 34,236 29,815 150 4,543

448,604 48,829 0 37,343 42,550 137 5,877

448,604 48,829 0 37,343 42,550 137 5,877

446,871 48,829 0 37,211 38,055 137 5,854

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 36,916 11,156

710 46,160 13,442

710 46,160 13,442

739 45,983 11,454

0 0 0

0 0 0

0 0 0

0 0 0

18 - 30

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0117 Marketing and Communications 100-10-102-1022-000000-000 Marketing and Communications Contractual - Merchant CC Fees Contractual-Other Maint-Equipment Supp-Office and Printing Supp-Uniforms Inventory-Gift Shop Dues-Memberships Tele-Telephone Cellular Advertising-Co-Op Marketing-Economic Dev Marketing-Museums Marketing-Attractions Marketing-Other Travel Civ Orgs-UMOJA Computer Service Charges Telecommunications Charges Risk Management Charges Cap-Equipment Communications

286

0

0

0

0

0

0

0

218,537 7,254 13,487 2,238 25,832 5,523 5,047 2,385 92,692

360,169 16,000 15,713 3,000 37,000 5,500 3,000 10,000 115,000

360,169 16,000 15,713 3,000 37,000 5,500 3,000 10,000 115,000

225,169 16,000 15,713 3,000 37,000 5,500 5,000 10,000 115,000

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

178,690 51,324 210,533 22 30,691 17,352

180,405 40,000 230,756 13,241 31,000 22,709

180,405 40,000 230,756 13,241 31,000 22,709

180,405 40,000 230,756 13,241 31,000 18,339

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

3,299

2,822

2,822

4,146

0

0

0

0

8,695

12,583

12,583

7,307

0

0

0

0

0

40,000

40,000

0

0

0

0

0

100-10-102-1022-000000-000 Marketing

1,491,006

1,782,550

1,782,550

1,592,709

0

0

0

0

0117 Marketing and Communications

1,491,006

1,782,550

1,782,550

1,592,709

0

0

0

0

97,340 6,883 15,040 5 1,159

97,391 7,450 15,594 36 1,276

97,391 7,450 15,594 36 1,276

97,391 7,450 5,500 36 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

9,418 0 0 505 199 728

10,022 200 100 250 1,700 778

10,022 200 100 250 1,700 778

0 200 100 500 1,700 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

100-10-100-1015-000000-000 City

131,276

134,797

134,797

112,877

0

0

0

0

0120 City Auditor

131,276

134,797

134,797

112,877

0

0

0

0

0 0 0 0

0 2,006,208 95,769 -525,000

0 2,006,208 95,769 -525,000

2,960,934 1,088,438 95,769 -2,681,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 83,956 87,090 7,919

959,306 95,000 0 11,341

959,306 95,000 0 11,341

0 95,000 0 8,019

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

521028 521905 522110 531914 531917 534110 536110 542020 554040 554206 554208 554209 554299 555210 556124 610101 610102 630101 850102

0120 City Auditor 100-10-100-1015-000000-000 City Auditor 501000 511100 511115 511120 511125 511140 531914 536110 542020 555100 630101

Sal-Full-time Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Supp-Office and Printing Dues-Memberships Tele-Telephone Cellular Training Risk Management Charges

0201 Non-Departmental 100-10-114-1143-000000-000 Non-Departmental 501000 501400 501450 510099 511115 511130 511140 511145

Sal-Full-time Sal-Bonus Sal-State Raises Sal-Allow for Salary Savings Bene-Health Insurance Bene-Unemployment Bene-Retirement VRS Bene-Retirement PSRS

18 - 31

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0201 Non-Departmental 100-10-114-1143-000000-000 Non-Departmental 511155 511156 511166 511185 521216 521305 521309 521905 521925 530099 533060 541080 542010 542020 555105 555206 555228 555310 555410 556103 556106 556108 556112 556114 556130 560100 560102 560135 610101 610102 630101

Bene-Retiree Gratuity Life Ins Benefits-Retiree Supplement Bene-Allowance for Vacancy Sav Bene - HRA Contractual-Regional Transportation Contractual-Jail Per Diem Contractual-Internship Program Contractual-Other Contractual-Poverty Commission Port Grant Noncap-Computers Util-Water Hydrant Chgs Tele-Telephone Tele-Telephone Cellular Training-Department Head Travel - Tolls Purchase Card Contingency-Public Health Dept Line of Duty for Public Safety Civ Orgs-Eastern VA Med School Civ Orgs-HR Planning District Civ Orgs-Sports Hall of Fame Civ Orgs-Milit/Fed Fac Allianc Civ Orgs-Comm. Health Center Civ Orgs-Natl League Cities Sr Citizen Tax Relief Disabled Amer Veterans Tax Rel Enterprise Zone Rebates Computer Service Charges Telecommunications Charges Risk Management Charges

124,561

150,000

150,000

150,000

0

0

0

0

0

0

0

503,500

0

0

0

0

0

-158,000

-158,000

-297,932

0

0

0

0

0 0

0 0

0 0

419,935 100,000

0 0

0 0

0 0

0 0

5,315,520

5,424,813

5,424,813

5,424,813

0

0

0

0

0

75,000

75,000

0

0

0

0

0

135,618 0

0 0

0 0

0 75,000

0 0

0 0

0 0

0 0

250,000 212,444 298,440 587,303 27,008 0

0 0 298,440 584,581 80,000 10,000

0 0 298,440 584,581 80,000 10,000

0 0 298,440 584,581 40,000 10,000

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

-822 -16,299 -63,834

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

351,125

380,816

380,816

380,816

0

0

0

0

40,500

40,500

40,500

40,500

0

0

0

0

158,970

171,326

171,326

173,291

0

0

0

0

350,000

350,000

350,000

0

0

0

0

0

44,331

48,401

48,401

48,401

0

0

0

0

68,578

68,578

68,578

68,578

0

0

0

0

7,816

7,816

7,816

7,816

0

0

0

0

1,748,697 570,811

2,125,000 0

2,125,000 0

1,800,000 600,000

0 0

0 0

0 0

0 0

33,470 149,732

40,000 0

40,000 0

50,000 0

0 0

0 0

0 0

0 0

34,729

0

0

0

0

0

0

0

545,921

557,036

557,036

218,168

0

0

0

0

100-10-114-1143-000000-000

11,153,584

12,896,931

12,896,931

12,263,067

0

0

0

0

0201 Non-Departmental

11,153,584

12,896,931

12,896,931

12,263,067

0

0

0

0

0 0

0 500,000

0 500,000

50,000 500,000

0 0

0 0

0 0

0 0

51,200,000

52,400,000

52,400,000

52,400,000

0

0

0

0

35,712,980

36,209,062

36,209,062

36,319,942

0

0

0

0

3,755,575 613,512 4,117,733

3,579,000 673,235 3,994,267

3,579,000 673,235 3,994,267

3,868,160 712,560 3,994,267

0 0 0

0 0 0

0 0 0

0 0 0

0202 Transfers and Contingencies 100-10-114-1141-000000-000 Contingencies 559110 559900 980950 990200 990300 990400 990410

Grant Match Contingency-Other Operating Trans to Public Schools Oper Transfer to Debt Service Fund Trans to CIP Fund Trans to BHS Fund Trans to Social Services Fund

18 - 32

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0202 Transfers and Contingencies 100-10-114-1141-000000-000 Contingencies Trans to Children's Services Act Trans to Willett Hall Fund Trans to Golf Fund Trans to Parking Authority

1,095,062

700,090

700,090

700,090

0

0

0

0

137,253

0

0

130,000

0

0

0

0

850,425 61,522

843,509 590,179

843,509 590,179

843,509 133,372

0 0

0 0

0 0

0 0

100-10-114-1141-000000-000

97,544,061

99,489,342

99,489,342

99,651,900

0

0

0

0

0202 Transfers and Contingencies

97,544,061

99,489,342

99,489,342

99,651,900

0

0

0

0

990415 990435 990720 990750

0203 Public Transportation 100-10-112-1120-000000-000 Public Transportation Civ Orgs-HRT

2,771,018

2,991,545

2,991,545

3,200,000

0

0

0

0

100-10-112-1120-000000-000 Public

2,771,018

2,991,545

2,991,545

3,200,000

0

0

0

0

0203 Public Transportation

2,771,018

2,991,545

2,991,545

3,200,000

0

0

0

0

556109

0205 Support to Civic & Cultural Organizations 100-10-114-1142-000000-000 Support to Civic Orgs Civ Orgs-Portsmouth Homeless Civ Orgs-Museum & Fine Arts Civ Orgs-Tidewater Comm Coll Civ Orgs-Food Bank Civ Orgs-Friends of the J&D Ct Civ Orgs-American Red Cross Civ Orgs-Edmarc Civ Orgs-CHKD Civ Orgs-HER Shelter Civ Orgs-Parc Oasis Shelter Civ Orgs-Westmoreland Athletics Civ Orgs-Portsmouth Schools Civ Orgs-Starbase Victory Civ Orgs-Opportunity Inc. Civ Orgs - Visions of Truth Community Development Civ Orgs-Meals on Wheels Civ Orgs-Neighborhood

21,627

21,627

21,627

21,627

0

0

0

0

112,496

112,500

112,500

112,500

0

0

0

0

5,400

6,000

6,000

6,000

0

0

0

0

9,612 20,826

10,000 20,826

10,000 20,826

10,000 20,826

0 0

0 0

0 0

0 0

13,500

10,000

10,000

10,000

0

0

0

0

0 13,500 35,244 83,625 15,300 4,500

0 15,000 40,000 83,625 15,300 4,500

0 15,000 40,000 83,625 15,300 4,500

12,000 15,000 40,000 83,625 15,300 4,500

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

9,000

9,000

9,000

9,000

0

0

0

0

9,000

10,000

10,000

10,000

0

0

0

0

0

0

0

24,050

0

0

0

0

0

0

0

10,000

0

0

0

0

0

0

0

15,000

0

0

0

0

0

0

0

50,000

0

0

0

0

100-10-114-1142-000000-000 Support

353,630

358,378

358,378

469,428

0

0

0

0

0205 Support to Civic & Cultural

353,630

358,378

358,378

469,428

0

0

0

0

386,040 0 29,531 44,179 79 5,059

386,040 0 29,531 44,179 79 5,059

389,489 0 29,796 46,993 157 5,103

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

556117 556118 556123 556131 556132 556135 556139 556144 556145 556146 556154 556156 556157 556158 556163 556164 556165 556170

0301 Circuit Court Judges 100-15-200-2000-000000-000 Circuit Court Judges 501000 501200 511100 511115 511120 511125

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance

379,401 3,622 27,380 50,392 108 4,546

18 - 33

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0301 Circuit Court Judges 100-15-200-2000-000000-000 Circuit Court Judges Bene-VLDP Disability Bene-Retirement VRS Maint-Office Equipment Rentals-Other Repairs-Office Equipment Supp-Postage Supp-Office and Printing Noncap-Furniture Books and Publications Dues-Memberships Training Travel Computer Service Charges Telecommunications Charges Risk Management Charges

244 37,116 0 3,278 0

266 39,449 500 3,600 1,000

266 39,449 500 3,600 1,000

264 39,806 500 3,600 1,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

106 12,332 0 6,691 977 1,070 5,630 3,855

1,000 15,000 4,000 15,000 3,000 10,000 15,000 586

1,000 15,000 4,000 15,000 3,000 10,000 15,000 586

1,000 15,000 4,000 15,000 3,000 10,000 15,000 280

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

8,709

7,545

7,545

5,100

0

0

0

0

7,332

7,692

7,692

7,047

0

0

0

0

100-15-200-2000-000000-000 Circuit

552,789

588,526

588,526

592,135

0

0

0

0

0301 Circuit Court Judges

552,789

588,526

588,526

592,135

0

0

0

0

880,169 15,248 5,870 39,504

929,481 25,000 0 42,675

929,481 25,000 0 42,675

885,886 25,000 0 50,010

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

65,993 110,525 585 10,645

74,002 123,225 615 12,388

74,002 123,225 615 12,388

70,527 114,858 547 12,120

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

345 87,669 9,175 1,422

447 99,565 25,857 1,580

447 99,565 25,857 1,580

613 94,567 9,564 1,580

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

25,248 83,418 8,475 10,171 657 495 5,444 2,388 28,524

60,000 95,857 9,516 20,000 1,000 1,500 6,000 5,000 23,691

60,000 95,857 9,516 20,000 1,000 1,500 6,000 5,000 23,691

60,000 95,857 9,516 20,000 1,000 1,500 6,000 5,000 19,031

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

6,711

5,133

5,133

3,869

0

0

0

0

18,007

3,624

3,624

19,299

0

0

0

0

100-15-201-2010-000000-000 Circuit

1,416,687

1,566,156

1,566,156

1,506,344

0

0

0

0

0302 Circuit Court Clerk

1,416,687

1,566,156

1,566,156

1,506,344

0

0

0

0

511132 511140 522115 523999 524110 531001 531914 533020 535100 536110 555100 555210 610101 610102 630101

0302 Circuit Court Clerk 100-15-201-2010-000000-000 Circuit Court Clerk 501000 501100 501200 510012 511100 511115 511120 511125 511132 511140 511145 521302 521306 521905 531001 531914 535100 536110 542010 555210 610101 610102 630101

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Court-Apptd Attnys Contractual-Jurors Contractual-Other Supp-Postage Supp-Office and Printing Books and Publications Dues-Memberships Tele-Telephone Travel Computer Service Charges Telecommunications Charges Risk Management Charges

0303 Magistrate 100-15-202-2020-000000-000 Magistrate

18 - 34

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0303 Magistrate 100-15-202-2020-000000-000 Magistrate Maint-Office Equipment Repairs-Office Equipment Supp-Office and Printing Dues-Memberships Computer Service Charges Telecommunications Charges

0 0

600 2,500

600 2,500

600 2,500

0 0

0 0

0 0

0 0

1,862 0 953

0 1,600 1,324

0 1,600 1,324

0 1,400 1,289

0 0 0

0 0 0

0 0 0

0 0 0

1,064

778

778

928

0

0

0

0

100-15-202-2020-000000-000

3,879

6,802

6,802

6,717

0

0

0

0

0303 Magistrate

3,879

6,802

6,802

6,717

0

0

0

0

63,594

63,595

63,595

63,595

0

0

0

0

360

2,081

2,081

2,081

0

0

0

0

6,240

6,242

6,242

6,242

0

0

0

0

0 2,418 7,599 145

103 3,772 11,757 0

103 3,772 11,757 0

103 3,772 11,757 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

3,115 667 1,445 1,749 0 2,751 689

4,603 1,103 2,594 1,551 150 6,407 651

4,603 1,103 2,594 1,551 150 6,407 651

4,603 1,103 2,594 1,551 150 6,407 651

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

9,788

9,799

9,799

7,386

0

0

0

0

100-15-203-2030-000000-000 General

100,560

114,408

114,408

111,995

0

0

0

0

0304 General District Court

100,560

114,408

114,408

111,995

0

0

0

0

522115 524110 531914 536110 610101 610102

0304 General District Court 100-15-203-2030-000000-000 General District Court 510012 521302 521307 521707 522115 523180 524110 531914 531920 535100 536110 542020 555210 610101 610102

Allow-Other Supplements Contractual-Court-Apptd Attnys Contractual-Public Defendr Fee Contractual-Laundry Maint-Office Equipment Rentals-Copier Repairs-Office Equipment Supp-Office and Printing Supp-Wearing Apparel Books and Publications Dues-Memberships Tele-Telephone Cellular Travel Computer Service Charges Telecommunications Charges

0305 Juvenile And Domestic Relations Court 100-15-204-2040-000000-000 Juvenile and Dom Relations Crt Contractual-Other Maint-Office Equipment Repairs-Office Equipment Supp-Office and Printing Supp-Wearing Apparel Books and Publications Dues-Memberships Training Travel Telecommunications Charges

9,107 325 261

9,300 400 275

9,300 400 275

9,433 400 275

0 0 0

0 0 0

0 0 0

0 0 0

1,452 572 1,000 835 595 11,016 5,867

1,500 600 2,470 1,390 0 10,500 6,066

1,500 600 2,470 1,390 0 10,500 6,066

1,500 600 2,470 1,455 0 10,500 4,573

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

100-15-204-2040-000000-000 Juvenile

31,029

32,501

32,501

31,206

0

0

0

0

0305 Juvenile And Domestic Relations

31,029

32,501

32,501

31,206

0

0

0

0

521905 522115 524110 531914 531920 535100 536110 555100 555210 610102

0306 Juvenile Court Services 100-15-205-2050-000000-000 Juvenile Court Services

18 - 35

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0306 Juvenile Court Services 100-15-205-2050-000000-000 Juvenile Court Services Contractual-Detention Home Contractual-Other Contractual-Outreach Program Contractual-Juvenile Home Books and Publications Dues-Memberships Telecommunications Charges

969,683

900,000

900,000

900,000

0

0

0

0

904 134,776

0 135,776

0 135,776

0 135,776

0 0

0 0

0 0

0 0

223,200

282,056

282,056

282,056

0

0

0

0

0 0 14,216

362 130 14,698

362 130 14,698

362 130 11,080

0 0 0

0 0 0

0 0 0

0 0 0

100-15-205-2050-000000-000 Juvenile

1,342,780

1,333,022

1,333,022

1,329,404

0

0

0

0

0306 Juvenile Court Services

1,342,780

1,333,022

1,333,022

1,329,404

0

0

0

0

521303 521905 521919 521920 535100 536110 610102

0307 Commonwealth Attorney 100-15-206-2060-000000-000 Commonwealth Attorney 501000 501100 501200 510012 511100 511115 511120 511125 511132 511140 521301 521905 522115 523999 531001 531907 531914 531999 533010 533020 535100 536110 542020 555100 555210 555215 610101 610102 620101 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-Court Reporter Fee Contractual-Other Maint-Office Equipment Rentals-Other Supp-Postage Supp-Food and Provisions Supp-Office and Printing Supp-Other Noncap-Equipment Noncap-Furniture Books and Publications Dues-Memberships Tele-Telephone Cellular Training Travel Travel-Witnesses Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

1,432,185 15,717 -174,241 358,262

1,611,450 40,064 0 407,588

1,611,450 40,064 0 407,588

1,708,556 0 0 407,588

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

130,998 214,292 690 20,680

149,680 213,213 714 25,505

149,680 213,213 714 25,505

163,397 191,734 656 27,923

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2,626 168,557 187

3,798 197,867 5,000

3,798 197,867 5,000

5,620 214,756 6,500

0 0 0

0 0 0

0 0 0

0 0 0

7,863 1,503 4,343 5,833 5,513

4,500 2,500 7,000 5,000 0

4,500 2,500 7,000 5,000 0

4,500 2,500 7,000 5,000 1,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

21,777 9,840 20,051 5,749 17,821 13,482 5,778 3,863 16,040 22,130 36,546

22,000 4,000 10,000 0 15,500 16,000 3,600 15,000 5,000 5,000 70,901

22,000 4,000 10,000 0 15,500 16,000 3,600 15,000 5,000 5,000 70,901

25,000 4,000 10,000 0 17,000 20,000 8,000 15,000 5,000 6,500 81,963

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

14,719

12,762

12,762

19,258

0

0

0

0

3,883

3,883

3,883

3,883

0

0

0

0

3,602 26,022

4,475 25,918

4,475 25,918

4,475 28,473

0 0

0 0

0 0

0 0

100-15-206-2060-000000-000

2,416,311

2,887,918

2,887,918

2,995,282

0

0

0

0

0307 Commonwealth Attorney

2,416,311

2,887,918

2,887,918

2,995,282

0

0

0

0

0308 Sheriff

18 - 36

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0308 Sheriff 100-15-207-2070-000000-000 Sheriff 501000 501100 501200 510000 510006 510012 511100 511115 511120 511125 511132 511140 511145 521205 521214 521707 521905 522110 522115 522125 523165 524110 531001 531103 531302 531303 531501 531701 531907 531910 531912 531914 531917 531999 536110 542010 555100 555206 555210 555420 559050 610101 610102 620101 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Allow-Other Allow-Other Supplements Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Pest Control Contractual-Trash Remov Other Contractual-Laundry Contractual-Other Maint-Equipment Maint-Office Equipment Maint-Radio Rentals-Sheriff Training Acad Repairs-Office Equipment Supp-Postage Supp-Weapons and Ammunition Supp-Inmate Hygiene Supp-Prison Unif Bed Towels Supp-Classification and Intake Supp-Custodial Supp-Food and Provisions Supp-Kitchen Equipment Supp-Library Supp-Office and Printing Supp-Uniforms Supp-Other Dues-Memberships Tele-Telephone Training Travel - Tolls Travel Indigent Burial Parking Fees Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

100-15-207-2070-000000-000 Sheriff

5,969,399 177,455 199,637 94,911 125,341 390,986

5,921,333 212,641 0 117,663 141,022 349,237

5,921,333 212,641 0 117,663 141,022 349,237

5,411,304 212,641 0 117,663 141,022 311,560

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

485,625 995,368 3,827 75,524

524,278 994,612 3,712 85,933

524,278 994,612 3,712 85,933

482,375 806,462 3,458 78,757

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 613,924 3,842 3,035 13,648

1,292 637,982 4,762 5,700 13,650

1,292 637,982 4,762 5,700 13,650

0 583,674 3,922 5,700 13,650

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

59,436 1,298,040 2,577 6,343 42,666 0

129,430 1,340,711 6,324 10,534 53,128 72,000

129,430 1,340,711 6,324 10,534 53,128 72,000

99,430 1,433,587 6,324 10,534 53,128 75,540

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

228

1,957

1,957

1,957

0

0

0

0

9,177 21,652

9,639 22,277

9,639 22,277

9,639 24,504

0 0

0 0

0 0

0 0

8,717 11,945

8,802 14,923

8,802 14,923

8,802 14,923

0 0

0 0

0 0

0 0

9,830

11,978

11,978

11,978

0

0

0

0

29,199 304,722

29,216 612,027

29,216 612,027

29,216 362,104

0 0

0 0

0 0

0 0

3,756 0 36,854 30,554 48,653 1,024 40,049 8,698 13 904 750 21 55,748

9,982 2,015 40,054 35,616 89,853 2,543 44,127 9,157 0 2,105 7,000 35,442 88,809

9,982 2,015 40,054 35,616 89,853 2,543 44,127 9,157 0 2,105 7,000 35,442 88,809

9,982 2,015 40,054 39,178 89,853 2,543 44,127 9,157 0 2,105 7,000 35,442 91,893

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

36,020

30,879

30,879

55,422

0

0

0

0

430,131

430,131

430,131

430,131

0

0

0

0

75,700 428,295

106,188 444,836

106,188 444,836

86,300 363,168

0 0

0 0

0 0

0 0

12,154,223

12,715,500

12,715,500

11,622,224

0

0

0

0

100-15-207-2070-000000-800 Sheriff - Other Revenue Sources

18 - 37

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0308 Sheriff 100-15-207-2070-000000-800 Sheriff - Other Revenue Sources Contractual-Security Maint - Building Supp-Other Tele-Telephone Cellular Tele - Internet Services Training Travel Mtgs-Other

671 6,108 2,669 14,651 4,264 1,258 482 837

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

100-15-207-2070-000000-800 Sheriff -

30,940

0

0

0

0

0

0

0

0308 Sheriff

12,185,163

12,715,500

12,715,500

11,622,224

0

0

0

0

13,663,031 92,769 116,952 8,949 43,370 60,859 13,192

14,399,171 105,384 0 14,000 43,800 62,000 13,000

14,399,171 105,384 0 14,000 43,800 62,000 13,000

14,531,385 105,384 0 14,000 40,200 56,000 9,000

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

47,661

57,000

57,000

52,500

0

0

0

0

17,483

20,700

20,700

21,600

0

0

0

0

412,081 105,998

450,360 150,000

450,360 150,000

450,360 150,000

0 0

0 0

0 0

0 0

72,550

143,874

143,874

143,874

0

0

0

0

15,127

10,609

10,609

10,609

0

0

0

0

0 36,657 652,667 0 1,043,417 2,474,173 7,720 158,981

21,218 60,000 571,112 13,000 1,141,158 2,221,951 7,921 186,458

21,218 60,000 571,112 13,000 1,141,158 2,221,951 7,921 186,458

21,218 60,000 571,112 13,000 1,148,813 1,984,580 7,269 187,269

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

512 1,197,914 72,200 2,703,197 2,190 0

3,773 1,290,370 64,474 2,844,181 4,098 2,170

3,773 1,290,370 64,474 2,844,181 4,098 2,170

6,804 1,320,360 74,476 2,878,500 8,598 2,170

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

126,085 11,793 0 0

255,825 46,602 40,000 840

255,825 46,602 40,000 840

327,010 70,136 40,000 840

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0

11,968 91,452

11,968 91,452

19,683 103,252

0 0

0 0

0 0

0 0

0 48 0

30,900 52,188 170,005

30,900 52,188 170,005

30,900 52,188 198,005

0 0 0

0 0 0

0 0 0

0 0 0

521918 522136 531999 542020 542300 555100 555210 555399

0401 Police Department 100-20-300-3000-000000-000 Chief of Police 501000 501100 501200 510000 510002 510004 510008 510010 510012 510013 510014 510015 510016 510017 510018 510019 510020 511100 511115 511120 511125 511132 511140 511145 511150 521601 521603 521905 522115 523999 524110 524999 531103 531601 531914 531917

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Allow-Clothing Allow-Education Allow-Field Training Officer Allow-Master Police Officer Allow-Other Supplements Sal-Overtime Court Sal-Overtime City Other Agen Sal-Overtime Special Events Sal-Overtime DEA Spec Ass Sal-Overtime FBI Sal-Overtime Harbor Ctr Sal-Overtime Police Off Sal-Overtime ATF Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Retirement FPRS Contractual-Coroner Contractual-Medical Expenses Contractual-Other Maint-Office Equipment Rentals-Other Repairs-Office Equipment Repairs-Other Supp-Weapons and Ammunition Supp-Laboratory Supp-Office and Printing Supp-Uniforms

18 - 38

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0401 Police Department 100-20-300-3000-000000-000 Chief of Police 531999 535100 536110 542010 542020 555100 555205 555210 559025 610101 610102 620101 620105 630101

Supp-Other Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Training Travel-Mileage Travel Intake-Standup Costs Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

100-20-300-3000-000000-000 Chief of

7,206 104 1,335 89,682 68,198 64,619 0 1,908 4,792 447,622

64,988 3,780 3,152 111,704 40,000 150,524 4,673 8,482 34,500 446,369

64,988 3,780 3,152 111,704 40,000 150,524 4,673 8,482 34,500 446,369

137,328 3,780 3,152 111,704 180,000 166,124 4,673 10,482 37,500 413,047

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

146,499

146,534

146,534

236,245

0

0

0

0

1,381,979

1,381,979

1,381,979

1,281,979

0

0

0

0

371,531 1,238,744

580,136 1,241,993

580,136 1,241,993

420,279 1,805,811

0 0

0 0

0 0

0 0

26,981,794

28,820,376

28,820,376

29,523,199

0

0

0

0

82 165

0 0

0 0

0 0

0 0

0 0

0 0

0 0

247

0

0

0

0

0

0

0

8,781 17 140 19

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

8,957

0

0

0

0

0

0

0

4,446 9,795 2,374 10,184

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

26,799

0

0

0

0

0

0

0

31,394

0

0

0

0

0

0

0

31,394

0

0

0

0

0

0

0

112,959 2,836 473

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

116,268

0

0

0

0

0

0

0

111 550 2,331 1,621 2,363

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

6,976

0

0

0

0

0

0

0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

100-20-300-3000-100020-129 Pol-Grants 531914 555100

Supp-Office and Printing Training

100-20-300-3000-100020-129

100-20-300-3000-100020-130 Pol-Crime Analysis 522115 531999 536110 555100

Maint-Office Equipment Supp-Other Dues-Memberships Training

100-20-300-3000-100020-130

100-20-300-3000-100020-131 Pol-Technical Svcs 521905 522115 531914 531999

Contractual-Other Maint-Office Equipment Supp-Office and Printing Supp-Other

100-20-300-3000-100020-131

100-20-300-3000-100035-000 Chief of Police 559025

Intake-Standup Costs

100-20-300-3000-100035-000 Chief of

100-20-300-3000-100035-101 Pol-Office Mgr 521905 531914 531999

Contractual-Other Supp-Office and Printing Supp-Other

100-20-300-3000-100035-101

100-20-300-3000-100035-102 Pol-Professional Stds 521905 522115 531914 531999 555100

Contractual-Other Maint-Office Equipment Supp-Office and Printing Supp-Other Training

100-20-300-3000-100035-102

100-20-300-3001-100000-103 Pol-Special Ops Unit 521905 531914 531999

Contractual-Other Supp-Office and Printing Supp-Other

1,013 543 251

18 - 39

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0401 Police Department 100-20-300-3001-100000-103 Pol-Special Ops Unit 555100 555210

Training Travel

100-20-300-3001-100000-103

1,045 82

0 0

0 0

0 0

0 0

0 0

0 0

0 0

2,934

0

0

0

0

0

0

0

16,428 383 7,931

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

24,742

0

0

0

0

0

0

0

1,069 16,041 3,990

0 17,550 0

0 17,550 0

0 30,050 0

0 0 0

0 0 0

0 0 0

0 0 0

230 3,413

0 0

0 0

0 0

0 0

0 0

0 0

0 0

24,743

17,550

17,550

30,050

0

0

0

0

100-20-300-3001-100000-104 Pol-Tactical Response 531917 531999 555100

Supp-Uniforms Supp-Other Training

100-20-300-3001-100000-104

100-20-300-3001-100000-105 Pol-K-9/Mounted Patrol 521905 530102 530103 531914 555100

Contractual-Other K9 Supp/Maint Mounted Patrol Supp/Maint Supp-Office and Printing Training

100-20-300-3001-100000-105

100-20-300-3001-100000-107 Pol-Selective Traffic Enforc 521905 524999 531914 531917 531999 555100 555210

Contractual-Other Repairs-Other Supp-Office and Printing Supp-Uniforms Supp-Other Training Travel

100-20-300-3001-100000-107

395 287 73 1,665 609 -1,329 186

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

1,885

0

0

0

0

0

0

0

1,993 18,289 1,157 360 300 200

0 24,237 0 0 0 0

0 24,237 0 0 0 0

0 24,237 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

22,298

24,237

24,237

24,237

0

0

0

0

14,502

19,565

19,565

19,565

0

0

0

0

14,502

19,565

19,565

19,565

0

0

0

0

100-20-300-3001-100000-110 Pol-Special Investigations 521905 530100 531914 531917 536110 555100

Contractual-Other Confidential Funds Supp-Office and Printing Supp-Uniforms Dues-Memberships Training

100-20-300-3001-100000-110

100-20-300-3001-100000-138 Pol-Mounted Patrol 530103

Mounted Patrol Supp/Maint

100-20-300-3001-100000-138

100-20-300-3001-100005-112 Pol-Criminal Investigations 521905 531914 531999 555100 555210

Contractual-Other Supp-Office and Printing Supp-Other Training Travel

100-20-300-3001-100005-112

7,978 3,662 1,076 6,785 829

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

20,331

0

0

0

0

0

0

0

12,035 691 4,547 292

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

17,565

0

0

0

0

0

0

0

2,028

0

0

0

0

0

0

0

2,028

0

0

0

0

0

0

0

100-20-300-3001-100005-113 Pol-Forensics 522115 523999 531601 531914

Maint-Office Equipment Rentals-Other Supp-Laboratory Supp-Office and Printing

100-20-300-3001-100005-113

100-20-300-3001-100005-115 Pol-Federal Task Force 559025

Intake-Standup Costs

100-20-300-3001-100005-115

18 - 40

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0401 Police Department 100-20-300-3001-100005-117 Pol-ATF Task Force 559025

Intake-Standup Costs

100-20-300-3001-100005-117 Pol-ATF

10,485

0

0

0

0

0

0

0

10,485

0

0

0

0

0

0

0

417

0

0

0

0

0

0

0

417

0

0

0

0

0

0

0

35,707 2,227 1,402 225

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

39,561

0

0

0

0

0

0

0

600 555

0 0

0 0

0 0

0 0

0 0

0 0

0 0

1,155

0

0

0

0

0

0

0

665 86 142

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

893

0

0

0

0

0

0

0

9 180 695 250

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,133

0

0

0

0

0

0

0

3,548 545

0 0

0 0

0 0

0 0

0 0

0 0

0 0

4,093

0

0

0

0

0

0

0

1,627 830 2,034 155 200

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

4,846

0

0

0

0

0

0

0

71 824 21,708 74,107 15,812 49 100 169

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

112,840

0

0

0

0

0

0

0

416 771

0 0

0 0

0 0

0 0

0 0

0 0

0 0

1,186

0

0

0

0

0

0

0

100-20-300-3002-000000-000 Admin & Support Bureau 531999

Supp-Other

100-20-300-3002-000000-000 Admin &

100-20-300-3002-100010-119 Pol-Fiscal Affairs 523999 531914 531999 536110

Rentals-Other Supp-Office and Printing Supp-Other Dues-Memberships

100-20-300-3002-100010-119

100-20-300-3002-100010-120 Pol-Personnel 521905 531914

Contractual-Other Supp-Office and Printing

100-20-300-3002-100010-120

100-20-300-3002-100010-121 Pol-Backgrounds 521905 531914 555205

Contractual-Other Supp-Office and Printing Travel-Mileage

100-20-300-3002-100010-121

100-20-300-3002-100010-122 Pol-Recruiting 531914 535100 555100 555210

Supp-Office and Printing Books and Publications Training Travel

100-20-300-3002-100010-122

100-20-300-3002-100015-123 Pol-Vehicle Support 524999 531999

Repairs-Other Supp-Other

100-20-300-3002-100015-123

100-20-300-3002-100015-124 Pol-Records 521905 522115 531914 531999 555100

Contractual-Other Maint-Office Equipment Supp-Office and Printing Supp-Other Training

100-20-300-3002-100015-124

100-20-300-3002-100015-125 Pol-Property & Evidence 521905 524999 531914 531917 531999 535100 536110 555100

Contractual-Other Repairs-Other Supp-Office and Printing Supp-Uniforms Supp-Other Books and Publications Dues-Memberships Training

100-20-300-3002-100015-125

100-20-300-3002-100015-127 Pol-Court Liasison 531914 531999

Supp-Office and Printing Supp-Other

100-20-300-3002-100015-127 Pol-Court

18 - 41

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0401 Police Department 100-20-300-3002-100040-118 Pol-Training Unit Contractual-Other Supp-Weapons and Ammunition Supp-Office and Printing Supp-Other Training

521905 531103 531914 531999 555100

100-20-300-3002-100040-118

35,119 85,457

0 0

0 0

0 0

0 0

0 0

0 0

0 0

1,021 232 3,002

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

124,831

0

0

0

0

0

0

0

901 795 5,365 889

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

7,951

0

0

0

0

0

0

0

12,710

12,710

20,710

0

0

0

0

100-20-300-3003-100025-133 Pol-Community Svcs Supp-Office and Printing Supp-Other Training Travel

531914 531999 555100 555210

100-20-300-3003-100025-133

100-20-300-3003-100025-134 Pol-Crime Prevention Crime Prevention Supplies Supp-Other

530101

10,545 31

0

0

0

0

0

0

0

10,576

12,710

12,710

20,710

0

0

0

0

105 1,700 1,438 121 150 4,762 126

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

8,402

0

0

0

0

0

0

0

400 65

0 0

0 0

0 0

0 0

0 0

0 0

0 0

465

0

0

0

0

0

0

0

310,057 14,398 23,029 59,269 246 3,609

340,709 16,210 26,063 62,708 195 4,464

340,709 16,210 26,063 62,708 195 4,464

347,761 16,210 26,603 56,077 312 4,556

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

189 26,366 6,469 389,587

315 31,261 6,815 425,000

315 31,261 6,815 425,000

32 31,854 6,886 450,625

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

130 125 3,838 1,453 16,721

1,848 6,859 6,998 5,345 14,061

1,848 6,859 6,998 5,345 14,061

1,848 6,859 6,998 5,345 119,555

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

100-20-300-3005-100000-108

855,486

948,851

948,851

1,081,521

0

0

0

0

0401 Police Department

28,487,782

29,843,289

29,843,289

30,699,282

0

0

0

0

531999

100-20-300-3003-100025-134

100-20-300-3003-100030-136 Pol-Uniform Patrol Contractual-Other Supp-Office and Printing Supp-Uniforms Supp-Other Dues-Memberships Training Travel

521905 531914 531917 531999 536110 555100 555210

100-20-300-3003-100030-136

100-20-300-3003-100030-137 Pol-Auxiliary Training Travel - Tolls

555100 555206

100-20-300-3003-100030-137

100-20-300-3005-100000-108 Pol-Animal Control Sal-Full-time Sal-Overtime Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Humane Society Supp-Office and Printing Supp-Uniforms Supp-Other Training Risk Management Charges

501000 510000 511100 511115 511120 511125 511132 511140 511145 521102 531914 531917 531999 555100 630101

0402 E-911 100-20-300-3004-000000-000 E-911 Communications

18 - 42

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0402 E-911 100-20-300-3004-000000-000 E-911 Communications Sal-Full-time Sal-Part-time Sal-Overtime Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Wireless E-911 Maint-Office Equipment Rentals-Other Repairs-Other Supp-Office and Printing Supp-Uniforms Supp-Other Books and Publications Dues-Memberships Training Computer Service Charges Telecommunications Charges Risk Management Charges

776,036 31,128 94,882 64,079 152,930 514 9,097

1,018,993 33,672 101,411 86,329 197,237 499 13,351

1,018,993 33,672 101,411 86,329 197,237 499 13,351

1,041,449 33,672 101,411 88,047 164,212 469 13,647

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

572 74,080 32,930 0

1,879 103,874 39,358 5,254

1,879 103,874 39,358 5,254

3,030 105,474 32,833 5,254

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 1,700 1,310 837 0 2,444 0 0 4,818 165,531

36 3,000 2,339 3,872 4,556 6,050 276 251 5,508 169,714

36 3,000 2,339 3,872 4,556 6,050 276 251 5,508 169,714

36 3,000 2,339 3,872 4,556 20,841 276 251 5,508 182,070

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

337,981

309,610

309,610

214,464

0

0

0

0

23,593

22,851

22,851

29,100

0

0

0

0

100-20-300-3004-000000-000 E-911

1,774,462

2,129,920

2,129,920

2,055,811

0

0

0

0

0402 E-911

1,774,462

2,129,920

2,129,920

2,055,811

0

0

0

0

501000 501100 510000 511100 511115 511120 511125 511132 511140 511145 521917 522115 523999 524999 531914 531917 531999 535100 536110 555100 610101 610102 630101

0404 Fire, Rescue And Emergency Services 100-20-301-3020-000000-000 Fire Rescue and Emergency Svcs 501000 501100 501200 510000 510002 510004 510009 510011 510012 510014 510018 510021 510022 510023 510024 510025 510026 510027 510030 511100 511115

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Allow-Clothing Allow-Education Allow-Master Firefighter Allow-Paramedic Allow-Other Supplements Sal-Overtime City Other Agen Sal-Overtime Harbor Ctr Sal-Overtime Hazmat Sal-Overtime EMS Sal-Overtime Willett Hall Sal-Overtime Fire Marshall Sal-Overtime Training Allow-Haz Mat Supplement Allow-SCBA Supplement Sal-OT-Kelly Days Bene-FICA Bene-Health Insurance

11,843,636 346,108 11,830 257,911 3,822 51,119 24,807 1,600 15,165

12,372,705 205,500 0 559,778 4,200 53,500 25,500 1,600 48,000

12,372,705 205,500 0 559,778 4,200 53,500 25,500 1,600 48,000

12,609,501 205,500 0 564,778 4,200 49,000 21,000 1,600 47,100

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

28,800

0

0

0

0

0

0

0

2,601 449 92,547 2,836 5,181

0 0 0 0 0

0 0 0 0 0

0 0 0 0 50,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2,591 26,592

0 0

0 0

0 27,000

0 0

0 0

0 0

0 0

4,501 73,536 779,632 2,141,112

0 0 781,885 1,901,049

0 0 781,885 1,901,049

0 0 842,210 1,709,105

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

18 - 43

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0404 Fire, Rescue And Emergency Services 100-20-301-3020-000000-000 Fire Rescue and Emergency Svcs Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Retirement FPRS Contractual-Disposal Fees Contractual-Other Maint-Equipment Maint-Security System Repairs-Buildings and Grounds Repairs-Other Supp-Fire Supp-Weapons and Ammunition Supp-Beds and Bedding Supp-Medical Supp-Kitchen Equipment Supp-Office and Printing Supp-Protective Clothing Supp-Uniforms Supp-Other Mat-Construction Mat-Electrical Noncap-Equipment Noncap-Furniture Noncap-Computer Software Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Training Travel - Tolls Travel Women in Fire Services Conf. Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

6,120 138,327

6,290 161,487

6,290 161,487

5,861 164,495

0 0

0 0

0 0

0 0

245 927,003 17,991 3,050,672 8,244

2,632 902,020 21,968 3,184,329 8,500

2,632 902,020 21,968 3,184,329 8,500

6,662 994,819 18,474 3,284,681 8,500

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

255,542 26,974 1,600 2,822

245,166 30,000 4,000 4,000

245,166 30,000 4,000 4,000

265,166 58,500 4,000 4,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

14,593 29,184 300

16,000 35,500 350

16,000 35,500 350

16,000 35,500 25,350

0 0 0

0 0 0

0 0 0

0 0 0

5,429 119,950 1,119 14,944 35,712 49,823 20,302 10,219 597 1,000 3,000 6,633

6,000 89,000 1,500 17,000 53,460 65,000 19,500 13,000 0 1,000 3,000 3,500

6,000 89,000 1,500 17,000 53,460 65,000 19,500 13,000 0 1,000 3,000 3,500

6,000 89,000 1,500 17,000 53,460 73,000 19,500 13,000 0 1,000 3,000 3,500

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

899 1,155 82 28,722 2,976 4 1,770 23,500

2,700 1,500 500 21,498 450 0 11,000 0

2,700 1,500 500 21,498 450 0 11,000 0

2,700 1,500 500 29,498 450 0 11,000 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

168,872

97,454

97,454

109,206

0

0

0

0

56,310

48,816

48,816

79,524

0

0

0

0

1,236,945

1,236,945

1,236,945

1,136,945

0

0

0

0

130,712 1,063,644

183,784 1,098,571

183,784 1,098,571

150,781 1,438,135

0 0

0 0

0 0

0 0

100-20-301-3020-000000-000 Fire

23,180,314

23,551,137

23,551,137

24,263,201

0

0

0

0

0404 Fire, Rescue And Emergency

23,180,314

23,551,137

23,551,137

24,263,201

0

0

0

0

514,423 0 10,000 2,160 40,138

526,739 0 10,000 1,080 40,998

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

511120 511125 511132 511140 511145 511150 521202 521905 522110 522130 524100 524999 531102 531103 531301 531602 531910 531914 531916 531917 531999 532120 532130 533010 533020 533070 535100 536110 542010 542020 555100 555206 555210 560106 610101 610102 620101 620105 630101

0501 Streets And Highways 100-25-400-4000-000000-000 Streets and Highways 501000 501200 510000 510005 511100

Sal-Full-time Accrued Payroll Sal-Overtime Allow-On-Call Bene-FICA

513,179 1,517 12,125 1,911 37,948

514,423 0 10,000 2,160 40,138

18 - 44

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0501 Streets And Highways 100-25-400-4000-000000-000 Streets and Highways Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Concrete Contractual-Street Overlay Contractual-Other Contractual-Rental Uniforms Rentals-Other Repairs-Other Supp-Medical Supp-Food and Provisions Supp-Office and Printing Supp-Uniforms Mat-Construction Noncap-Small Tools Tele-Telephone Cellular Training Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

95,742 352 6,122

80,583 371 6,769

80,583 371 6,769

84,972 293 6,916

0 0 0

0 0 0

0 0 0

0 0 0

445 49,745 36,243 110,181 1,441,325

445 52,697 29,481 493,000 1,449,410

445 52,697 29,481 493,000 1,449,410

437 54,021 35,535 493,000 1,513,385

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

88,838 5,068

70,000 5,100

70,000 5,100

70,000 5,100

0 0

0 0

0 0

0 0

0 5,403 241 1,266

4,860 2,500 200 0

4,860 2,500 200 0

4,860 2,500 200 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

735 1,677 81,170 1,491 10,267 3,282 6 46,481

1,800 2,040 103,568 2,000 2,000 5,600 0 41,402

1,800 2,040 103,568 2,000 2,000 5,600 0 41,402

1,800 2,040 103,568 2,000 11,000 5,600 0 39,047

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

16,139

14,850

14,850

17,936

0

0

0

0

266,282

266,282

266,282

266,282

0

0

0

0

26,174 94,859

32,587 71,355

32,587 71,355

32,587 119,641

0 0

0 0

0 0

0 0

100-25-400-4000-000000-000 Streets

2,956,213

3,305,621

3,305,621

3,451,537

0

0

0

0

0501 Streets And Highways

2,956,213

3,305,621

3,305,621

3,451,537

0

0

0

0

134,705 -9,301 797 10,045 18,519 117 1,606

134,932 0 19,000 11,499 16,338 117 1,768

134,932 0 19,000 11,499 16,338 117 1,768

167,907 0 19,000 11,345 16,500 78 1,741

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 13,048 10,695 9,390 1,649

0 13,885 12,964 64,930 1,805

0 13,885 12,964 64,930 1,805

148 13,677 10,994 64,930 1,805

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2,500 110,489 0 14,499 0 235

5,000 97,680 1,000 15,000 2,500 460

5,000 97,680 1,000 15,000 2,500 460

5,000 97,680 1,000 15,000 2,500 460

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

511115 511120 511125 511132 511140 511145 521201 521209 521905 521910 523999 524999 531602 531907 531914 531917 532120 533030 542020 555100 555206 610101 610102 620101 620105 630101

0503 Mosquito Control 100-25-400-4001-000000-000 Mosquito Control 501000 501200 510000 511100 511115 511120 511125 511132 511140 511145 521905 521910 524999 531904 531914 531999 532120 536110

Sal-Full-time Accrued Payroll Sal-Overtime Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Other Contractual-Rental Uniforms Repairs-Other Supp-Chemicals Supp-Office and Printing Supp-Other Mat-Construction Dues-Memberships

18 - 45

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0503 Mosquito Control 100-25-400-4001-000000-000 Mosquito Control Tele-Telephone Cellular Training Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

0 620 3 8,259

2,600 3,000 0 5,346

2,600 3,000 0 5,346

0 3,000 0 7,817

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,127

811

811

1,749

0

0

0

0

66,926

69,920

69,920

69,920

0

0

0

0

1,857 11,814

3,319 13,480

3,319 13,480

3,319 14,053

0 0

0 0

0 0

0 0

100-25-400-4001-000000-000 Mosquito

409,600

497,354

497,354

529,623

0

0

0

0

0503 Mosquito Control

409,600

497,354

497,354

529,623

0

0

0

0

683,042 0 19,246 212 50,240 88,560 316 8,024

730,275 3,120 0 10,000 54,190 68,345 322 8,966

730,275 3,120 0 10,000 54,190 68,345 322 8,966

658,512 3,120 0 10,000 52,211 64,271 283 8,627

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 57,086 51,606 30,217 430 2,319 130 656 80 940 5,220 1,705 3 446 45,128

-807 61,783 60,993 30,000 1,800 4,000 600 1,000 200 1,200 2,500 2,500 0 350 46,938

-807 61,783 60,993 30,000 1,800 4,000 600 1,000 200 1,200 2,500 2,500 0 350 46,938

208 59,121 52,848 60,000 1,800 4,000 400 1,000 200 1,200 5,500 2,500 0 500 76,811

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

8,892

8,047

8,047

10,373

0

0

0

0

37,333

37,333

37,333

37,333

0

0

0

0

5,036 47,323

8,705 44,446

8,705 44,446

8,705 28,798

0 0

0 0

0 0

0 0

100-25-401-4020-000000-000

1,144,189

1,186,806

1,186,806

1,148,321

0

0

0

0

0504 Engineering

1,144,189

1,186,806

1,186,806

1,148,321

0

0

0

0

353,031 0 18,000 3,240

353,031 0 18,000 3,240

349,336 0 18,000 5,400

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

542020 555100 555206 610101 610102 620101 620105 630101

0504 Engineering 100-25-401-4020-000000-000 Engineering 501000 501100 501200 510000 511100 511115 511120 511125 511132 511140 511145 521905 522115 531914 531917 531999 535100 536110 542020 555100 555206 555210 610101 610102 620101 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Other Maint-Office Equipment Supp-Office and Printing Supp-Uniforms Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Training Travel - Tolls Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

0505 Traffic Engineering 100-25-401-4021-000000-000 Traffic Engineering 501000 501200 510000 510005

Sal-Full-time Accrued Payroll Sal-Overtime Allow-On-Call

273,635 5,902 13,118 4,378

18 - 46

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0505 Traffic Engineering 100-25-401-4021-000000-000 Traffic Engineering Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Other Contractual-Rental Uniforms Supp-Medical Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Traffic Signs Mat-Traffic Signals Dues-Memberships Util-Street Lighting Util-Traffic Signals Tele-Telephone Cellular Training Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

20,938 40,742 160 3,288

27,324 65,963 156 4,668

27,324 65,963 156 4,668

27,208 55,248 176 4,648

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

192 26,719 37,575 12,402 4,698

653 36,659 50,714 15,000 8,000

653 36,659 50,714 15,000 8,000

643 36,127 38,186 15,000 10,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

140 2,538 807 151 76,559 13,174 300 1,562,059 55,748 2,173 1,200 14 19,662

150 1,800 1,400 400 80,299 72,000 800 1,425,000 60,000 1,500 1,250 0 19,110

150 1,800 1,400 400 80,299 72,000 800 1,425,000 60,000 1,500 1,250 0 19,110

150 1,800 1,400 400 80,299 72,000 800 1,500,000 60,000 12,600 1,250 0 20,873

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

6,833

6,549

6,549

7,502

0

0

0

0

78,896

78,896

78,896

78,896

0

0

0

0

6,625 30,831

8,392 32,765

8,392 32,765

8,392 28,506

0 0

0 0

0 0

0 0

100-25-401-4021-000000-000 Traffic

2,301,456

2,373,719

2,373,719

2,434,840

0

0

0

0

0505 Traffic Engineering

2,301,456

2,373,719

2,373,719

2,434,840

0

0

0

0

511100 511115 511120 511125 511132 511140 511145 521905 521910 531602 531914 531920 531999 532170 532190 536110 541060 541070 542020 555100 555206 610101 610102 620101 620105 630101

0507 Property Management 100-25-402-4040-000000-000 Properties Management 501000 501100 501200 510000 510005 511100 511115 511120 511125 511132 511140 511145 521101 521205 521702 521703 521706 521905

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Allow-On-Call Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Fire Systems Contractual-Pest Control Contractual-Elevator Contractual-Environment al Mgmt Contractual-Janitorial Contractual-Other

990,597 30,886 3,198 7,174 7,519 74,796 191,762 753 11,441

1,210,315 0 0 10,000 7,560 95,467 191,185 733 15,957

1,210,315 0 0 10,000 7,560 95,467 191,185 733 15,957

1,182,130 0 0 10,000 7,560 93,310 189,993 684 15,587

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

681 90,911 25,502 93,097

2,088 122,411 36,327 83,000

2,088 122,411 36,327 83,000

2,844 119,510 22,093 93,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

50,065 124,843 7,553

40,000 175,000 7,500

40,000 175,000 7,500

50,000 275,000 8,500

0 0 0

0 0 0

0 0 0

0 0 0

242,046 83,054

226,681 360,000

226,681 360,000

230,000 200,000

0 0

0 0

0 0

0 0

18 - 47

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0507 Property Management 100-25-402-4040-000000-000 Properties Management 521910 521914 521918 521923 522115 522130 522999 524100 524999 531202 531701 531907 531909 531914 531920 531999 532120 532130 542020 555100 555206 610101 610102 620101 620105 630101

Contractual-Rental Uniforms Contractual-Temp Work Contractual-Security Contractual - HVAC Maint-Office Equipment Maint-Security System Maint-Other Repairs-Buildings and Grounds Repairs-Other Supp-Plumbing Supp-Custodial Supp-Food and Provisions Supp-Glass Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Mat-Electrical Tele-Telephone Cellular Training Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

100-25-402-4040-000000-000

8,486

10,000

10,000

13,000

0

0

0

0

191,070 272,184 155,307 0 9,684 2,505 118,422

140,000 285,000 150,000 2,000 7,500 5,000 150,000

140,000 285,000 150,000 2,000 7,500 5,000 150,000

200,000 285,000 175,000 2,000 7,500 2,000 150,000

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

1,061 36,270 71,195 -16

2,000 45,000 50,000 0

2,000 45,000 50,000 0

2,000 45,000 50,000 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2,904 6,584 5,241 23,492 64,698 55,205 19,868 235 199 31,157

4,000 6,000 3,000 10,000 60,000 60,000 9,500 3,000 300 45,745

4,000 6,000 3,000 10,000 60,000 60,000 9,500 3,000 300 45,745

5,000 6,000 3,000 10,000 60,000 50,000 19,900 3,000 300 41,686

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

13,191

11,668

11,668

16,761

0

0

0

0

118,817

131,116

131,116

131,116

0

0

0

0

16,755 87,664

30,113 87,885

30,113 87,885

25,234 81,555

0 0

0 0

0 0

0 0

3,348,058

3,893,051

3,893,051

3,885,263

0

0

0

0

150,000 -150,000

150,000 -150,000

150,000 -150,000

0 0

0 0

0 0

0 0

100-25-402-4044-000000-000 Storeroom 538900 538950

Storeroom Purchases Storeroom Recoveries

97,518 -88,822

100-25-402-4044-000000-000

8,696

0

0

0

0

0

0

0

0507 Property Management

3,356,754

3,893,051

3,893,051

3,885,263

0

0

0

0

1,595,760 446,124 218,152 221,282

1,770,000 400,000 350,000 200,000

1,770,000 400,000 350,000 200,000

1,750,000 450,000 300,000 225,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

100-25-402-4041-000000-000 Utilities

2,481,318

2,720,000

2,720,000

2,725,000

0

0

0

0

0508 Utilities

2,481,318

2,720,000

2,720,000

2,725,000

0

0

0

0

20,497

0

0

0

0

0

0

0

95,523 58,033 47,448

0 58,033 0

0 58,033 0

0 58,200 0

0 0 0

0 0 0

0 0 0

0 0 0

0508 Utilities 100-25-402-4041-000000-000 Utilities 541010 541020 541050 543020

Util-Electricity Util-Water and Sewer Util-Stormwater Fees Fuel-Natural Gas

0509 Rental Of Land 100-25-402-4042-000000-000 Rental of Land 523130 523135 523150 523155

Rentals-Economic Development Rentals-Fire Admin Rentals-Police Admin Rentals-Police Detective Bur

18 - 48

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0509 Rental Of Land 100-25-402-4042-000000-000 Rental of Land Rentals-Police Internal Affrs Rentals-Sheriff Training Acad Rentals-Police Training Rentals-Registrar

7,881

0

0

0

0

0

0

0

83,894

0

0

0

0

0

0

0

147,579 3,000

147,579 3,000

147,579 3,000

109,000 3,000

0 0

0 0

0 0

0 0

100-25-402-4042-000000-000 Rental of

463,856

208,612

208,612

170,200

0

0

0

0

0509 Rental Of Land

463,856

208,612

208,612

170,200

0

0

0

0

523160 523165 523195 523210

0514 Harbor Center Pavilion 100-25-402-4043-000000-000 Harbor Center Pavilion Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-Fire Systems Contractual-Pest Control Contractual-Other Contractual-Parking Aids Contractual-Rental Uniforms Contractual-Temp Work Repairs-Buildings and Grounds Supp-Plumbing Supp-Custodial Supp-Wearing Apparel Supp-Other Mat-Construction Mat-Electrical Mat-HVAC Noncap-Small Tools Trees Shrubs and Flowers Util-Electricity Util-Water and Sewer Tele-Telephone Fuel-Natural Gas Garage Equip Rental Charges Fuel Charges Risk Management Charges

45,257 -992 3,320 5,687 9 550

47,517 0 3,635 5,446 22 622

47,517 0 3,635 5,446 22 622

59,983 0 4,589 5,500 12 786

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 4,471 807

0 4,889 4,500

0 4,889 4,500

360 6,005 4,500

0 0 0

0 0 0

0 0 0

0 0 0

127 30,757 61,243 0

0 60,000 60,000 0

0 60,000 60,000 0

3,000 47,000 33,750 2,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 26,074

0 12,000

0 12,000

39,250 12,000

0 0

0 0

0 0

0 0

0 4,406 0 2,300 5,552 326 0 0 1,343

1,000 5,000 0 0 5,000 2,000 2,000 500 5,000

1,000 5,000 0 0 5,000 2,000 2,000 500 5,000

1,000 5,000 1,800 0 5,000 500 1,000 500 2,500

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

28,754 8,907 19,428 1,066 53,069

34,000 12,000 13,000 3,000 42,267

34,000 12,000 13,000 3,000 42,267

34,000 12,000 13,000 3,000 42,267

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

247 2,903

1,724 1,543

1,724 1,543

1,724 4,087

0 0

0 0

0 0

0 0

100-25-402-4043-000000-000 Harbor

305,611

326,665

326,665

346,113

0

0

0

0

0514 Harbor Center Pavilion

305,611

326,665

326,665

346,113

0

0

0

0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

501000 501200 511100 511115 511120 511125 511132 511140 521101 521205 521905 521906 521910 521914 524100 531202 531701 531920 531999 532120 532130 532140 533030 537100 541010 541020 542010 543020 620101 620105 630101

0515 Landscape Maintenance 100-25-402-4047-000000-000 Landscape Maintenance 501000 510005 511100 511115

Sal-Full-time Allow-On-Call Bene-FICA Bene-Health Insurance

441,125 6,480 31,439 75,867

0 0 0 0

18 - 49

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0515 Landscape Maintenance 100-25-402-4047-000000-000 Landscape Maintenance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-Other Contractual-Rental Uniforms Contractual-Temp Work Maint-Equipment Maint-Office Equipment Repairs-Buildings and Grounds Repairs-Other Supp-Lawn Supp-Chemicals Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Noncap-Small Tools Trees Shrubs and Flowers Training Travel - Tolls Garage Equip Rental Charges Fuel Charges Risk Management Charges

245 4,630

0 0

0 0

0 0

0 0

0 0

0 0

0 0

141 37,590 352,271 5,162

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

247,125 2,530 1,827 17,153

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,000 6,538 536 1,078 4,178 7 194 8 11,541

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

1,000 11 343,053

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

53,812 146,615

0 0

0 0

0 0

0 0

0 0

0 0

0 0

100-25-402-4047-000000-000

1,793,155

0

0

0

0

0

0

0

0515 Landscape Maintenance

1,793,155

0

0

0

0

0

0

0

17 160,292 3,617 1,910 250 983 206

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

22,557 17,306

0 0

0 0

0 0

0 0

0 0

0 0

0 0

100-25-402-4048-000000-000 Cemetery

207,137

0

0

0

0

0

0

0

0516 Cemetery Maintenance

207,137

0

0

0

0

0

0

0

1,141,779 50,500 11,607

1,164,615 101,000 11,361

1,164,615 101,000 11,361

1,193,407 101,000 9,914

0 0 0

0 0 0

0 0 0

0 0 0

100-30-500-5000-000000-000 Health

1,203,886

1,276,976

1,276,976

1,304,321

0

0

0

0

0601 Public Health Department

1,203,886

1,276,976

1,276,976

1,304,321

0

0

0

0

511120 511125 511132 511140 521905 521910 521914 522110 522115 524100 524999 531201 531904 531914 531920 531999 532120 533030 537100 555100 555206 620101 620105 630101

0516 Cemetery Maintenance 100-25-402-4048-000000-000 Cemetery Maintenance 521905 521914 522110 531201 531920 533030 537100 555421 620101

Contractual-Other Contractual-Temp Work Maint-Equipment Supp-Lawn Supp-Wearing Apparel Noncap-Small Tools Trees Shrubs and Flowers Perpetual Care Garage Equip Rental Charges

0601 Public Health Department 100-30-500-5000-000000-000 Health Department 521905 558134 610102

Contractual-Other PA-Indigent Obstetrics Telecommunications Charges

18 - 50

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0701 Museums 100-35-601-6030-000000-000 Museums 501000 501100 501200 510000 511100 511115 511120 511125 511132 511140 511145 521006 521028 521404 521707 521905 521910 521918 522115 522999 523185 523999 524120 531403 531602 531914 531920 531999 534110 535100 536110 542010 542020 552040 552050 552070 554208 555100 555205 555206 555360 610101 610102 620101 620102 620105 630101

Sal-Full-time Sal-Part-time Accrued Payroll Sal-Overtime Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Collection Svcs Contractual - Merchant CC Fees Contractual-Planetarium Contractual-Laundry Contractual-Other Contractual-Rental Uniforms Contractual-Security Maint-Office Equipment Maint-Other Rentals-Exhibit Rentals-Other Repairs-Exhibit Fabrications Supp-Exhibit Supp-Medical Supp-Office and Printing Supp-Wearing Apparel Supp-Other Inventory-Gift Shop Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Programs Special Events Monument Restoration Marketing-Museums Training Travel-Mileage Travel - Tolls Receptions Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges Risk Management Charges

100-35-601-6030-000000-000 Museums

961,066 245,681 11,524 31 88,213 143,946 611 11,425

1,009,947 223,242 0 0 95,515 168,417 635 13,232

1,009,947 223,242 0 0 95,515 168,417 635 13,232

987,919 223,242 0 0 93,829 155,004 567 12,943

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

653 93,127 10,276 224

935 103,196 18,813 19,478

935 103,196 18,813 19,478

1,240 100,932 10,524 15,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

49

26,000

26,000

26,000

0

0

0

0

10,754 1,515 34 5,351

11,289 1,400 50,364 5,600

11,289 1,400 50,364 5,600

15,767 1,500 25,364 5,600

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,244 519 0 0 8,728 1,124

3,000 300 5,000 195,000 8,400 32,245

3,000 300 5,000 195,000 8,400 32,245

3,000 300 30,050 97,000 8,400 32,245

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

28 1,859 6,555 0 261 1,300 0 6,256 2,556 1,232 490 63 3,211 1,540 248 0 45 0 34,844

10,000 1,500 20,250 2,500 7,250 90,000 700 3,175 2,500 1,500 42,500 30,000 2,500 20,000 1,500 750 0 2,000 57,940

10,000 1,500 20,250 2,500 7,250 90,000 700 3,175 2,500 1,500 42,500 30,000 2,500 20,000 1,500 750 0 2,000 57,940

12,000 1,400 20,250 2,500 6,000 90,000 700 3,175 2,500 1,300 42,500 30,000 2,500 20,000 1,500 750 0 2,000 60,709

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

9,474

8,628

8,628

11,686

0

0

0

0

4,224

4,224

4,224

4,224

0

0

0

0

317 357 23,844

0 405 30,764

0 405 30,764

0 405 37,194

0 0 0

0 0 0

0 0 0

0 0 0

1,694,799

2,332,594

2,332,594

2,199,719

0

0

0

0

0

0

0

0

0

0

0

100-35-601-6030-000000-400 Museum-Admin 521905

Contractual-Other

718

18 - 51

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0701 Museums 100-35-601-6030-000000-400 Museum-Admin 522999 524120 531914 531920 531999 535100 554208 555100 555210 555360

Maint-Other Repairs-Exhibit Fabrications Supp-Office and Printing Supp-Wearing Apparel Supp-Other Books and Publications Marketing-Museums Training Travel Receptions

100-35-601-6030-000000-400

791 1,485

0 0

0 0

0 0

0 0

0 0

0 0

0 0

16,157 2,714 883 72 18,524 824 51 1,059

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

43,278

0

0

0

0

0

0

0

-316

0

0

0

0

0

0

0

1,547

0

0

0

0

0

0

0

2,102 1,068 73 34,507 988

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

1,190 1,129 767 26,775 5,063 5,706 1,375 405 1,938

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

84,315

0

0

0

0

0

0

0

1,646

0

0

0

0

0

0

0

16,907

0

0

0

0

0

0

0

10,445 644 7,516 38,053 69 22,924

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

9,210 46

0 0

0 0

0 0

0 0

0 0

0 0

0 0

474 3,312 58,928 245 4,981 790 1,550 1,389

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

179,129

0

0

0

0

0

0

0

100-35-601-6030-000000-401 Museum-CHG 521006 521028 521905 521918 522999 523185 524120 531403 531914 531999 534110 552040 552050 554208 555100 555360

Contractual-Collection Svcs Contractual - Merchant CC Fees Contractual-Other Contractual-Security Maint-Other Rentals-Exhibit Repairs-Exhibit Fabrications Supp-Exhibit Supp-Office and Printing Supp-Other Inventory-Gift Shop Programs Special Events Marketing-Museums Training Receptions

100-35-601-6030-000000-401

100-35-601-6030-000000-402 Museum-CMV 521006 521028 521905 521918 522999 523185 523999 524120 531403 531907 531914 531999 534110 535100 552040 552050 554208 555100

Contractual-Collection Svcs Contractual - Merchant CC Fees Contractual-Other Contractual-Security Maint-Other Rentals-Exhibit Rentals-Other Repairs-Exhibit Fabrications Supp-Exhibit Supp-Food and Provisions Supp-Office and Printing Supp-Other Inventory-Gift Shop Books and Publications Programs Special Events Marketing-Museums Training

100-35-601-6030-000000-402

100-35-601-6030-000000-403 Museum-PNSM

18 - 52

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0701 Museums 100-35-601-6030-000000-403 Museum-PNSM 521006 521028 524120 531403 531999 534110 535100 552050 555100

Contractual-Collection Svcs Contractual - Merchant CC Fees Repairs-Exhibit Fabrications Supp-Exhibit Supp-Other Inventory-Gift Shop Books and Publications Special Events Training

100-35-601-6030-000000-403

6,470

0

0

0

0

0

0

0

22

0

0

0

0

0

0

0

369

0

0

0

0

0

0

0

55 19 994 157 192 70

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

8,347

0

0

0

0

0

0

0

-146

0

0

0

0

0

0

0

1,322 2,888 595 386 74 738 315 420 29 12

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

6,633

0

0

0

0

0

0

0

30 10,655 3,956 700 5 20

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

15,365

0

0

0

0

0

0

0

100-35-601-6030-000000-406 Museums - PCCLM 521006 521905 523185 531403 531999 535100 552040 552050 554208 555100 555360

Contractual-Collection Svcs Contractual-Other Rentals-Exhibit Supp-Exhibit Supp-Other Books and Publications Programs Special Events Marketing-Museums Training Receptions

100-35-601-6030-000000-406 Museums

100-35-601-6030-000000-407 Museums - Education 531999 552040 552050 555100 555210 555360

Supp-Other Programs Special Events Training Travel Receptions

100-35-601-6030-000000-407 Museums

100-35-601-6030-000000-408 Museums - Birthday Parties 531999

Supp-Other

47

0

0

0

0

0

0

0

47

0

0

0

0

0

0

0

112

0

0

0

0

0

0

0

112

0

0

0

0

0

0

0

60

0

0

0

0

0

0

0

60

0

0

0

0

0

0

0

100-35-601-6030-000000-408 Museums

100-35-601-6030-000000-409 Museums-Volunteers 555360

Receptions

100-35-601-6030-000000-409

100-35-601-6030-000000-410 Museums - Members 531999

Supp-Other

100-35-601-6030-000000-410 Museums

100-35-601-6030-500560-000 Museum-Winter Wonderland 521905

Contractual-Other

38,279

0

0

0

0

0

0

0

100-35-601-6030-500560-000

38,279

0

0

0

0

0

0

0

0701 Museums

2,070,364

2,332,594

2,332,594

2,199,719

0

0

0

0

1,219,394 146,187 0

1,219,394 146,187 0

1,212,675 146,187 0

0 0 0

0 0 0

0 0 0

0 0 0

0702 Public Library 100-35-602-6040-000000-000 Public Library 501000 501100 501200

Sal-Full-time Sal-Part-time Accrued Payroll

1,101,463 114,801 10,932

18 - 53

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0702 Public Library 100-35-602-6040-000000-000 Public Library Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual - Merchant CC Fees Contractual-Other Repairs-Office Equipment Supp-Microforms-State Supp-Audio Visual Supp-Office and Printing Noncap-Computer Software Books and Publications Books-State Dues-Memberships Tele-Telephone Tele-Telephone Cellular Training Travel-Mileage Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges Risk Management Charges

90,292 118,557 593 12,961

102,349 129,451 605 15,975

102,349 129,451 605 15,975

101,835 131,110 566 15,888

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

430 100,671 45,947 509

1,235 120,376 55,370 0

1,235 120,376 55,370 0

1,476 119,744 47,440 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

98,139 0

82,437 1,700

82,437 1,700

82,437 1,700

0 0

0 0

0 0

0 0

0 72,085 29,859 0

6,733 65,352 30,667 1,000

6,733 65,352 30,667 1,000

6,733 65,352 30,667 1,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

59,310 110,624 913 20,194 1,986 1,093 35 1,683 173,330

59,310 114,099 1,043 6,960 0 1,200 500 730 144,974

59,310 114,099 1,043 6,960 0 1,200 500 730 144,974

59,310 114,099 1,043 6,960 2,000 1,200 500 730 162,851

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

18,227

20,852

20,852

29,120

0

0

0

0

5,649

5,649

5,649

5,649

0

0

0

0

3,644 1,499 25,717

0 1,183 33,563

0 1,183 33,563

0 1,183 41,388

0 0 0

0 0 0

0 0 0

0 0 0

100-35-602-6040-000000-000 Public

2,221,142

2,368,894

2,368,894

2,390,843

0

0

0

0

0702 Public Library

2,221,142

2,368,894

2,368,894

2,390,843

0

0

0

0

511100 511115 511120 511125 511132 511140 511145 521028 521905 524110 531003 531901 531914 533070 535100 535110 536110 542010 542020 555100 555205 555210 610101 610102 620101 620102 620105 630101

0705 Parks, Recreation and Leisure Services - Administration 100-35-600-6000-000000-000 Administration 501000 501100 501200 510005 511100 511115 511120 511125 511132 511140 511145 521031 521905 531914 531999 535100

Sal-Full-time Sal-Part-time Accrued Payroll Allow-On-Call Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Echeck/Debit Contractual-Other Supp-Office and Printing Supp-Other Books and Publications

1,179,932 673,618 42,944 5,392 140,691 250,063 752 15,034

1,892,696 472,475 0 11,880 156,740 306,440 1,027 24,948

1,892,696 472,475 0 11,880 156,740 306,440 1,027 24,948

1,888,222 472,475 0 10,800 156,314 257,164 929 24,875

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

1,236 122,424 134,112 3,766 267,521 23,095 3,569 0

2,732 194,453 130,408 0 231,260 18,374 10,698 100

2,732 194,453 130,408 0 231,260 18,374 10,698 100

2,484 194,249 134,552 0 414,677 18,374 10,698 100

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

18 - 54

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0705 Parks, Recreation and Leisure Services - Administration 100-35-600-6000-000000-000 Administration Dues-Memberships Tele-Telephone Cellular Training Travel-Mileage Travel - Tolls Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges Risk Management Charges

625 24,818 3,285 4 227 -1,220 89,017

2,175 9,336 3,000 500 0 0 102,488

2,175 9,336 3,000 500 0 0 102,488

2,175 25,000 3,000 500 0 0 102,685

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

27,263

24,922

24,922

32,013

0

0

0

0

20,426

20,426

20,426

20,426

0

0

0

0

6,930 4,579 216,867

0 2,504 251,946

0 2,504 251,946

0 2,504 180,778

0 0 0

0 0 0

0 0 0

0 0 0

100-35-600-6000-000000-000

3,256,970

3,871,528

3,871,528

3,954,994

0

0

0

0

0705 Parks, Recreation and Leisure

3,256,970

3,871,528

3,871,528

3,954,994

0

0

0

0

536110 542020 555100 555205 555206 555210 610101 610102 620101 620102 620105 630101

0706 Parks, Recreation and Leisure Services - Parks 100-35-600-6002-000000-000 Parks 501100 510000 521905 521910 521914 522110 522115 524100 524999 531201 531904 531914 531920 531999 532120 532130 533010 533030 536110 537100 542020 543010 555100 555206 555421 559030 610101 610102 620101 620105 630101

Sal-Part-time Sal-Overtime Contractual-Other Contractual-Rental Uniforms Contractual-Temp Work Maint-Equipment Maint-Office Equipment Repairs-Buildings and Grounds Repairs-Other Supp-Lawn Supp-Chemicals Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Mat-Electrical Noncap-Equipment Noncap-Small Tools Dues-Memberships Trees Shrubs and Flowers Tele-Telephone Cellular Fuel-Gasoline and Other Training Travel - Tolls Perpetual Care Clean Community Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

100-35-600-6002-000000-000 Parks

0 0 237,397 3,491

6,916 14,280 671,509 10,000

6,916 14,280 671,509 10,000

6,916 14,280 576,869 12,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

384,186 2,354 793 0

480,127 10,600 2,400 12,400

480,127 10,600 2,400 12,400

311,000 10,600 2,400 12,400

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 12,255 9,837 550 4,209 1,639 7,677 0 0 6,288 0 11,819

2,000 39,140 12,240 4,200 3,160 2,750 21,000 500 0 7,580 0 30,000

2,000 39,140 12,240 4,200 3,160 2,750 21,000 500 0 7,580 0 30,000

2,000 39,140 12,240 3,200 3,000 2,750 21,000 500 66,000 7,500 380 23,000

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

1,295 0 645 0 0 420 20,314

1,800 10,000 1,200 50 100,000 0 17,835

1,800 10,000 1,200 50 100,000 0 17,835

1,300 10,000 3,000 50 50,000 0 17,041

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

2,970

2,807

2,807

3,043

0

0

0

0

0

405,606

405,606

0

0

0

0

0

0 0

48,120 126,013

48,120 126,013

43,255 0

0 0

0 0

0 0

0 0

708,139

2,044,233

2,044,233

1,254,864

0

0

0

0

18 - 55

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

1,254,864

0

0

0

0

17,746 1,100 163,877 24,521 2,863 138,014 17,650 5,000 7,082 500 15,000 1,921 6,000 7,000 52,180 332,498

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

100 General Fund 0706 Parks, Recreation and Leisure Services - Parks 0706 Parks, Recreation and Leisure

708,139

2,044,233

2,044,233

0707 Parks, Recreation and Leisure Services - Recreation 100-35-600-6001-000000-000 Recreation 501100 511100 521905 523999 524999 531404 531914 531920 531999 542020 552060 554010 555100 555205 557205 620101

Sal-Part-time Bene-FICA Contractual-Other Rentals-Other Repairs-Other Supp-Recreational Supp-Office and Printing Supp-Wearing Apparel Supp-Other Tele-Telephone Cellular Senior Activities Advertising Training Travel-Mileage Youth Programs Garage Equip Rental Charges Fuel Charges

0 0 197,730 24,556 1,600 111,302 13,705 375 4,944 497 794 0 823 3,279 60,766 43,674

17,746 1,100 133,877 24,521 2,863 153,014 17,650 5,000 7,082 0 0 1,921 6,000 7,000 52,180 0

17,746 1,100 133,877 24,521 2,863 153,014 17,650 5,000 7,082 0 0 1,921 6,000 7,000 52,180 0

2,437

3,360

3,360

3,360

0

0

0

0

100-35-600-6001-000000-000

466,482

433,314

433,314

796,312

0

0

0

0

0707 Parks, Recreation and Leisure

466,482

433,314

433,314

796,312

0

0

0

0

620105

0709 Parks, Recreation and Leisure Service-Before & After Program 100-35-600-6003-000000-000 Before and After Program Sal-Part-time Bene-FICA Contractual-Other Supp-Food and Provisions Supp-Other Travel

280,397 21,451 168,886 1,040

199,968 15,298 305,000 0

199,968 15,298 305,000 0

449,968 34,298 36,000 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

20,743 0

29,606 3,000

29,606 3,000

29,606 3,000

0 0

0 0

0 0

0 0

100-35-600-6003-000000-000 Before

492,517

552,872

552,872

552,872

0

0

0

0

0709 Parks, Recreation and Leisure

492,517

552,872

552,872

552,872

0

0

0

0

501100 511100 521905 531907 531999 555210

0801 Permits and Inspections 100-40-700-7000-000000-000 Permits and Inspections 501000 501200 511100 511115 511120 511125 511132 511140 511145 521028 521211 521301 521704

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual - Merchant CC Fees Contractual-Weed Debris & Demo Contractual-Court Reporter Fee Contractual-Graffiti Program

645,316 10,829 47,487 117,569 447 7,952

1,154,987 0 82,235 146,535 596 14,084

1,154,987 0 82,235 146,535 596 14,084

1,143,385 0 87,469 151,245 742 14,981

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

682 64,751 32,093 1,724

765 110,061 33,691 0

765 110,061 33,691 0

1,836 116,128 32,968 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

157,931

215,000

215,000

315,000

0

0

0

0

0

2,500

2,500

2,500

0

0

0

0

0

4,000

4,000

4,000

0

0

0

0

18 - 56

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0801 Permits and Inspections 100-40-700-7000-000000-000 Permits and Inspections Contractual-Other Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising-Demolition Advertising-PC/BZA Advertising - Floodplain Management Training Travel-Mileage Travel - Tolls Travel Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

3,000 11,598 3,568 4,533 1,553 6,937 1,145 0 0

7,000 38,363 10,090 5,170 2,616 6,000 3,600 6,120 5,000

7,000 38,363 10,090 5,170 2,616 6,000 3,600 6,120 5,000

7,000 38,363 10,200 6,440 2,616 7,000 3,600 6,120 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

8,514 0 0 20 50,384

7,840 4,150 100 4,056 161,652

7,840 4,150 100 4,056 161,652

7,840 1,900 100 4,056 348,519

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

7,619

14,117

14,117

18,651

0

0

0

0

22,543

115,974

115,974

115,974

0

0

0

0

7,003 19,925

24,898 96,304

24,898 96,304

14,595 46,274

0 0

0 0

0 0

0 0

100-40-700-7000-000000-000 Permits

1,235,122

2,277,504

2,277,504

2,509,502

0

0

0

0

0801 Permits and Inspections

1,235,122

2,277,504

2,277,504

2,509,502

0

0

0

0

521905 531914 531999 535100 536110 542020 554020 554030 554050 555100 555205 555206 555210 610101 610102 620101 620105 630101

0802 Economic Development 100-40-701-7010-000000-000 Economic Development 501000 501200 511100 511115 511120 511125 511132 511140 511145 521905 522110 523180 531914 531999 535100 536110 542020 555100 555205 555210 556105 559020 610101 610102 620101 620102

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Other Maint-Equipment Rentals-Copier Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Training Travel-Mileage Travel Civ Orgs-HR Economic Dev Allnc Business Development Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges

244,580 -15,372 18,000 20,008 91 2,788

300,482 0 22,987 29,094 88 3,937

300,482 0 22,987 29,094 88 3,937

344,443 0 26,134 25,832 127 4,513

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 22,505 745 23,046 538 4,383 4,400 1,232 226 2,930 2,196 -525 210 4,406 91,395

695 30,920 0 90,000 500 5,000 5,700 1,500 500 5,500 3,500 3,000 1,300 25,000 92,000

695 30,920 0 90,000 500 5,000 5,700 1,500 500 5,500 3,500 3,000 1,300 25,000 92,000

0 35,443 769 90,000 500 5,000 5,700 1,500 500 5,500 3,500 3,000 1,300 25,000 92,000

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

14,080 39,886

45,000 37,635

45,000 37,635

45,000 36,582

0 0

0 0

0 0

0 0

2,924

1,636

1,636

2,201

0

0

0

0

5,988

0

0

6,000

0

0

0

0

0

200

200

200

0

0

0

0

18 - 57

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth

FY 2016 Actual

Account Code Account Description

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0802 Economic Development 100-40-701-7010-000000-000 Economic Development Fuel Charges Risk Management Charges

159 8,827

0 7,845

0 7,845

750 5,714

0 0

0 0

0 0

0 0

100-40-701-7010-000000-000

499,646

714,019

714,019

767,208

0

0

0

0

0802 Economic Development

499,646

714,019

714,019

767,208

0

0

0

0

684,828 5,550 50,281 50,627 269 8,148

729,147 0 55,782 57,561 244 9,553

729,147 0 55,782 57,561 244 9,553

822,811 0 62,947 59,015 312 10,781

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 66,209 6,710 16,170

292 75,029 8,497 200,000

292 75,029 8,497 200,000

0 84,667 6,734 200,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

12,750

23,000

23,000

23,000

0

0

0

0

1,925 0 136

118,000 75,000 0

118,000 75,000 0

268,000 75,000 0

0 0 0

0 0 0

0 0 0

0 0 0

10,806 393 576 2,785 1,374 5,038 7,477 8 18 0 3,279 95,177

72,500 5,500 4,500 6,000 2,000 13,400 24,000 500 100 15,500 10,000 99,658

72,500 5,500 4,500 6,000 2,000 13,400 24,000 500 100 15,500 10,000 99,658

42,500 5,500 2,000 6,000 2,000 13,400 26,000 1,000 100 15,500 10,000 127,548

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

4,713

4,085

4,085

5,391

0

0

0

0

7,396

7,396

7,396

7,396

0

0

0

0

60 131 10,134

0 563 11,320

0 563 11,320

0 563 12,057

0 0 0

0 0 0

0 0 0

0 0 0

100-40-702-7020-000000-000 Planning

1,052,966

1,629,127

1,629,127

1,890,222

0

0

0

0

0804 Planning

1,052,966

1,629,127

1,629,127

1,890,222

0

0

0

0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

620105 630101

0804 Planning 100-40-702-7020-000000-000 Planning 501000 501200 511100 511115 511120 511125 511132 511140 511145 521007 521301 521905 521913 531907 531914 531999 535100 536110 542020 554010 555100 555205 555206 555210 555399 610101 610102 620101 620102 620105 630101

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Contractual-Comprensiv e Plan Contractual-Court Reporter Fee Contractual-Other Contractual-Technical Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising Training Travel-Mileage Travel - Tolls Travel Mtgs-Other Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges Risk Management Charges

0809 Neighborhood Advancement 100-40-705-7050-000000-000 Neighborhood Advancement 501000 501200 511100 511115 511120

Sal-Full-time Accrued Payroll Bene-FICA Bene-Health Insurance Bene-Dental Insurance

625,144 -9,690 40,924 71,793 313

0 0 0 0 0

18 - 58

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

100 General Fund 0809 Neighborhood Advancement 100-40-705-7050-000000-000 Neighborhood Advancement Bene-VRS Life Insurance Bene-Retirement VRS Contractual-Weed Debris & Demo Contractual-Court Reporter Fee Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Cellular Advertising-Demolition Advertising-PC/BZA Training Travel-Mileage Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Fuel Charges Risk Management Charges

6,143

0

0

0

0

0

0

0

49,920 115,198

0 0

0 0

0 0

0 0

0 0

0 0

0 0

248

0

0

0

0

0

0

0

3,737 2,594 44 905 6,015 921 582 693 117 5 99,110

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

9,151

0

0

0

0

0

0

0

91,934

0

0

0

0

0

0

0

5,506 68,469

0 0

0 0

0 0

0 0

0 0

0 0

0 0

100-40-705-7050-000000-000

1,189,775

0

0

0

0

0

0

0

0809 Neighborhood Advancement

1,189,775

0

0

0

0

0

0

0

100 General Fund 227,024,708 238,037,007 238,037,007 239,068,378

0

0

0

0

511125 511140 521211 521301 531914 531999 535100 536110 542020 554020 554030 555100 555205 555206 610101 610102 620101 620105 630101

200 Debt Service Fund 0207 Debt Service Fund 200-12-214-1140-000000-000 Debt Service Fund - Debt Service 710100 710110 710140 710160 710170 710180 720100 720110 720120 720140 720160 720180 770100 770101 790100

DS-Bond Principal DS-VPSA Principal DS-Literary Loan Principal DS-QZAB Principal DS-Human Svcs Bldg Principal DS - POB Principal DS-Bond Interest DS-VPSA Interest DS-BHS Bldg Interest DS-Literary Loan Interest DS-Human Svcs Bldg Interest DS - POB Interest DS-Cost of Issuance Fiscal Charges DS-Pymt to Escrow Agent

200-12-214-1140-000000-000 Debt

11,460,499 1,978,620 250,000

12,690,000 1,990,821 250,000

12,690,000 1,990,821 250,000

13,075,000 2,002,296 250,000

0 0 0

0 0 0

0 0 0

0 0 0

197,402 838,766

0 912,366

0 912,366

20,000 992,425

0 0

0 0

0 0

0 0

5,180,000 9,579,602 228,629 1,695,277 15,000

5,230,000 9,400,140 204,929 1,695,277 10,000

5,230,000 9,400,140 204,929 1,695,277 10,000

5,305,000 8,563,334 181,954 1,695,277 5,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

672,550

590,667

590,667

465,348

0

0

0

0

5,773,141 453,439 39,591 56,930,880

5,720,668 100,000 10,000 0

5,720,668 100,000 10,000 0

5,646,507 300,000 50,000 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

95,293,397

38,804,868

38,804,868

38,552,141

0

0

0

0

200-12-214-4045-000000-000 Debt Service Fund - Waste Management 710130 720130

DS-Lease Purchase Principal DS-Lease Purchase Interest

0

26,508

26,508

0

0

0

0

0

2,908

262

262

0

0

0

0

0

18 - 59

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

200 Debt Service Fund 0207 Debt Service Fund 200-12-214-4045-000000-000 Debt

2,908

26,770

26,770

0

0

0

0

0

200-12-214-4046-000000-000 Debt Service Fund - City Garage 710130 720130

DS-Lease Purchase Principal DS-Lease Purchase Interest

200-12-214-4046-000000-000 Debt

0

804,632

804,632

497,223

0

0

0

0

47,417

550,845

550,845

7,950

0

0

0

0

47,417

1,355,477

1,355,477

505,173

0

0

0

0

200-12-214-8030-000000-000 Debt Service Fund - Bide A Wee Golf Course DS-Bond Principal

144,501

0

0

0

0

0

0

0

200-12-214-8030-000000-000 Debt

144,501

0

0

0

0

0

0

0

0207 Debt Service Fund

95,488,224

40,187,115

40,187,115

39,057,314

0

0

0

0

200 Debt Service Fund

95,488,224

40,187,115

40,187,115

39,057,314

0

0

0

0

710100

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5010-000000-000 Administration 501000 510099 511100 511115 511120 511125 511132 511140 511145 511166 511185 521002 521905 522115 523115 523145 524100 524110 531001 531701 531906 531907 531914 531999 535100 536110 541999 542010 542020 553000 554010 555205 555206

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Bene - HRA Contractual-Auditing Contractual-Other Maint-Office Equipment Rentals-Computer Software Rentals-Land and Buildings Repairs-Buildings and Grounds Repairs-Office Equipment Supp-Postage Supp-Custodial Supp-Educational Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Advertising Travel-Mileage Travel - Tolls

751,853 0

903,203 -46,319

903,203 -46,319

929,896 -46,319

0 0

0 0

0 0

0 0

51,216 133,200 398 8,238

69,096 140,351 401 11,835

69,096 140,351 401 11,835

68,949 141,765 449 11,808

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

693 64,544 84,117 0

1,777 81,314 98,386 -6,557

1,777 81,314 98,386 -6,557

1,886 92,084 86,498 -6,557

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 6,567 78,814 23,273 0

0 7,025 108,108 20,000 10,000

0 7,025 108,108 20,000 10,000

3,268 7,025 90,000 25,000 12,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

22,637

0

0

0

0

0

0

0

0

15,000

15,000

10,000

0

0

0

0

0

1,000

1,000

1,000

0

0

0

0

10,609 948 180 998

10,000 12,000 500 2,500

10,000 12,000 500 2,500

12,000 2,000 500 1,500

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

5,230 3,892 392 2,900 4,349 38,430 13,094 75,045 0 446 1,997

8,000 7,500 1,000 7,500 60,000 40,000 1,000 78,718 2,500 2,000 1,000

8,000 7,500 1,000 7,500 60,000 40,000 1,000 78,718 2,500 2,000 1,000

7,000 5,000 1,000 5,000 20,000 40,000 2,500 78,032 500 2,500 3,000

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

18 - 60

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5010-000000-000 Administration 555210 559900 610101 610102 630101 990100 990200

Travel Contingency-Other Operating Computer Service Charges Telecommunications Charges Risk Management Charges Trans to General Fund Transfer to Debt Service Fund

400-30-501-5010-000000-000

3,055 650

7,500 0

7,500 0

7,500 0

0 0

0 0

0 0

0 0

336,134

232,921

232,921

291,214

0

0

0

0

52,937

17,710

17,710

45,243

0

0

0

0

145,104

158,723

158,723

162,208

0

0

0

0

378,471 164,098

162,363 522,061

162,363 522,061

354,315 167,746

0 0

0 0

0 0

0 0

2,464,510

2,750,116

2,750,116

2,637,510

0

0

0

0

1,567,253 0 0

1,979,448 52,000 -87,319

1,979,448 52,000 -87,319

1,948,837 52,000 -87,319

0 0 0

0 0 0

0 0 0

0 0 0

116,238 195,219 737 18,519

151,422 220,104 733 25,932

151,422 220,104 733 25,932

149,080 233,304 626 25,531

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2,123 151,052 0

4,439 201,362 -7,727

4,439 201,362 -7,727

5,356 198,435 -7,727

0 0 0

0 0 0

0 0 0

0 0 0

1,450

2,500

2,500

2,000

0

0

0

0

346,888

750,000

750,000

450,000

0

0

0

0

783,294 10,540 4,443 0

550,000 5,000 4,500 2,500

550,000 5,000 4,500 2,500

700,000 11,000 5,000 3,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

23,080

0

0

0

0

0

0

0

0

5,000

5,000

2,000

0

0

0

0

0

1,500

1,500

1,000

0

0

0

0

2,593 2,432 0 58,669

15,000 3,000 2,500 60,000

15,000 3,000 2,500 60,000

3,500 3,000 2,500 62,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

5,106 7,206 3,511 4,453 31,032 2,261 3,931 119,390 -74 1,051 3,034 102,495 12,244

12,000 15,000 3,000 6,000 50,000 3,000 10,000 125,232 5,000 5,000 0 134,504 11,648

12,000 15,000 3,000 6,000 50,000 3,000 10,000 125,232 5,000 5,000 0 134,504 11,648

8,000 10,000 4,000 6,000 38,000 3,000 7,500 124,143 1,000 1,000 3,000 134,504 11,648

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0

2,407

2,407

2,407

2,407

0

0

0

0

400-30-501-5011-000000-000 Mental Health 501000 501100 510099 511100 511115 511120 511125 511132 511140 511166 521202 521603 521905 522115 522130 523115 523145 524100 524110 531602 531701 531906 531907 531914 531999 535100 536110 541999 542010 542020 553000 554010 555205 555210 559035 620101 620103

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Disposal Fees Contractual-Medical Expenses Contractual-Other Maint-Office Equipment Maint-Security System Rentals-Computer Software Rentals-Land and Buildings Repairs-Buildings and Grounds Repairs-Office Equipment Supp-Medical Supp-Custodial Supp-Educational Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Advertising Travel-Mileage Travel MH-Pharmacy Services Garage Equip Rental Charges Garage Contractual Charges

18 - 61

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5011-000000-000 Mental Health 620105 850105 990425

Fuel Charges Cap-Motor Vehicles Trans to Grants Fund

400-30-501-5011-000000-000 Mental

14,319 27,461 17,350

15,487 60,000 17,350

15,487 60,000 17,350

15,487 75,000 17,350

0 0 0

0 0 0

0 0 0

0 0 0

3,641,704

4,417,522

4,417,522

4,225,162

0

0

0

0

682,595 65,792 0

981,628 93,600 -50,880

981,628 93,600 -50,880

999,410 93,600 -50,880

0 0 0

0 0 0

0 0 0

0 0 0

53,148 120,093 438 7,788

75,086 174,806 508 12,854

75,086 174,806 508 12,854

76,448 146,006 499 13,087

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,146 63,436 0

2,692 99,810 -4,451

2,692 99,810 -4,451

3,242 100,808 -4,451

0 0 0

0 0 0

0 0 0

0 0 0

1,174

2,000

2,000

1,500

0

0

0

0

78,888 9,773 0

150,000 14,000 2,500

150,000 14,000 2,500

100,000 10,000 2,500

0 0 0

0 0 0

0 0 0

0 0 0

158,976

180,000

180,000

190,000

0

0

0

0

0

1,000

1,000

500

0

0

0

0

0

1,000

1,000

500

0

0

0

0

869 1,716 1,000 843

12,000 2,500 5,000 10,000

12,000 2,500 5,000 10,000

3,000 2,000 2,500 3,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

6,355 1,502 460 4,015 13,377 2,989 1,446 68,223 0 4 1,211 11,212

9,000 20,000 2,000 5,000 35,000 3,000 5,000 71,562 6,000 2,000 3,500 23,969

9,000 20,000 2,000 5,000 35,000 3,000 5,000 71,562 6,000 2,000 3,500 23,969

7,000 7,500 1,500 5,000 25,000 3,500 3,000 70,939 2,000 1,000 2,500 23,969

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

2,407

2,407

2,407

2,407

0

0

0

0

11,044 27,461

25,027 30,000

25,027 30,000

25,027 50,000

0 0

0 0

0 0

0 0

1,399,379

2,009,118

2,009,118

1,923,611

0

0

0

0

392,414 0 0

746,205 112,579 -41,741

746,205 112,579 -41,741

764,481 112,579 -41,741

0 0 0

0 0 0

0 0 0

0 0 0

28,164 53,092

57,082 110,498

57,082 110,498

58,480 113,981

0 0

0 0

0 0

0 0

400-30-501-5012-000000-000 Mental Retardation 501000 501100 510099 511100 511115 511120 511125 511132 511140 511166 521202 521905 522115 523115 523145 524100 524110 531602 531701 531906 531907 531914 531999 535100 536110 541999 542010 542020 553000 554010 555205 555210 620101 620103 620105 850105

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Disposal Fees Contractual-Other Maint-Office Equipment Rentals-Computer Software Rentals-Land and Buildings Repairs-Buildings and Grounds Repairs-Office Equipment Supp-Medical Supp-Custodial Supp-Educational Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Advertising Travel-Mileage Travel Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Cap-Motor Vehicles

400-30-501-5012-000000-000 Mental

400-30-501-5013-000000-000 Substance Abuse 501000 501100 510099 511100 511115

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance

18 - 62

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5013-000000-000 Substance Abuse 511120 511125 511132 511140 511166 521905 522115 522130 523115 523145 524110 531602 531701 531906 531907 531914 531999 535100 536110 542010 542020 553000 554010 555205 555210 620101 620103 620105 850105

Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Maint-Office Equipment Maint-Security System Rentals-Computer Software Rentals-Land and Buildings Repairs-Office Equipment Supp-Medical Supp-Custodial Supp-Educational Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Advertising Travel-Mileage Travel Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Cap-Motor Vehicles

400-30-501-5013-000000-000

235 4,672

225 9,776

225 9,776

284 10,013

0 0

0 0

0 0

0 0

216 37,962 0

2,107 76,638 -3,670

2,107 76,638 -3,670

2,504 77,871 -3,670

0 0 0

0 0 0

0 0 0

0 0 0

549,957 7,224 1,745 5,000

490,000 8,000 2,500 5,000

490,000 8,000 2,500 5,000

550,000 8,000 2,000 5,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

19,783

0

0

0

0

0

0

0

0

1,000

1,000

500

0

0

0

0

14,803 0 0 1,506

45,000 1,000 3,000 3,000

45,000 1,000 3,000 3,000

20,000 500 2,000 2,500

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

4,220 2,429 578 3,715 0 872 54,579 0 556 2,158 6,162

15,000 10,000 2,000 6,000 1,000 3,000 57,249 3,000 1,000 6,000 7,783

15,000 10,000 2,000 6,000 1,000 3,000 57,249 3,000 1,000 6,000 7,783

7,000 5,000 1,500 5,000 1,000 2,000 56,751 1,000 1,000 3,000 7,783

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

2,407

0

0

0

0

0

0

0

2,790 26,005

5,933 30,000

5,933 30,000

5,933 50,000

0 0

0 0

0 0

0 0

1,223,243

1,776,164

1,776,164

1,832,249

0

0

0

0

152,629 0

224,883 -13,532

224,883 -13,532

220,521 -13,532

0 0

0 0

0 0

0 0

11,466 10,125 72 1,769

17,203 21,784 78 2,946

17,203 21,784 78 2,946

16,870 22,000 88 2,889

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

8 14,523 0

416 23,141 -1,197

416 23,141 -1,197

390 22,493 -1,197

0 0 0

0 0 0

0 0 0

0 0 0

48,657 0 7,496

80,000 500 0

80,000 500 0

45,000 100 0

0 0 0

0 0 0

0 0 0

0 0 0

0 212

10,000 4,000

10,000 4,000

10,000 2,000

0 0

0 0

0 0

0 0

80 19,531 111

4,000 15,000 3,000

4,000 15,000 3,000

2,000 18,000 2,000

0 0 0

0 0 0

0 0 0

0 0 0

400-30-501-5014-000000-000 Prevention 501000 510099 511100 511115 511120 511125 511132 511140 511166 521905 522115 523145 531906 531907 531914 531999 535100

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Maint-Office Equipment Rentals-Land and Buildings Supp-Educational Supp-Food and Provisions Supp-Office and Printing Supp-Other Books and Publications

18 - 63

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

400 Behavioral Healthcare Svc Fund 0602 Behavioral Healthcare Services Fund 400-30-501-5014-000000-000 Prevention 536110 541999 542010 542020 553000 555205 555210 620101 620103 620105

Dues-Memberships Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Travel-Mileage Travel Garage Equip Rental Charges Garage Contractual Charges Fuel Charges

400-30-501-5014-000000-000

1,068 849 905 0 23,878 201 0 1,248

2,500 3,000 0 700 25,047 1,000 3,500 2,369

2,500 3,000 0 700 25,047 1,000 3,500 2,369

2,500 1,000 0 700 24,829 500 2,500 2,369

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

2,407

0

0

0

0

0

0

0

1,417

6,932

6,932

6,932

0

0

0

0

298,651

437,270

437,270

390,952

0

0

0

0

144,850 0

147,005 -6,792

147,005 -6,792

147,005 -6,792

0 0

0 0

0 0

0 0

10,195 22,858 94 1,714

11,246 23,231 98 1,926

11,246 23,231 98 1,926

11,246 23,522 98 1,926

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

13,926 0

15,126 -600

15,126 -600

15,126 -600

0 0

0 0

0 0

0 0

145,754 465 0 0

200,000 4,000 250 1,000

200,000 4,000 250 1,000

250,000 4,000 250 1,000

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

400-30-501-5015-000000-000 Part C 501000 510099 511100 511115 511120 511125 511140 511166 521905 531999 555205 555210

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Supp-Other Travel-Mileage Travel

400-30-501-5015-000000-000 Part C

339,857

396,490

396,490

446,781

0

0

0

0

0602 Behavioral Healthcare Services

9,367,345

11,786,680

11,786,680

11,456,265

0

0

0

0

400 Behavioral Healthcare Svc Fund

9,367,345

11,786,680

11,786,680

11,456,265

0

0

0

0

405 Public Law Library Fund 0703 Law Library Fund 405-35-602-6041-000000-000 Law Library Rentals-Other Supp-Office and Printing Books and Publications Indirect Cost Allocation

0 223 25,709 1,396

3,454 6,487 19,504 1,581

3,454 6,487 19,504 1,581

3,454 6,109 19,504 1,959

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

405-35-602-6041-000000-000 Law

27,328

31,026

31,026

31,026

0

0

0

0

0703 Law Library Fund

27,328

31,026

31,026

31,026

0

0

0

0

405 Public Law Library Fund

27,328

31,026

31,026

31,026

0

0

0

0

523999 531914 535100 553000

410 Social Services Fund 0603 Social Services Fund 410-30-502-5030-000000-000 Joint Administration 501000 501100 510099 511100

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA

835,456 46,886 0

1,069,979 0 -338,084

1,069,979 0 -338,084

1,185,229 0 -378,072

0 0 0

0 0 0

0 0 0

0 0 0

64,419

81,853

81,853

90,670

0

0

0

0

18 - 64

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 0603 Social Services Fund 410-30-502-5030-000000-000 Joint Administration 511115 511120 511125 511132 511140 511145 511166 511185 521002 521214 521706 521905 521912 521914 521918 522115 522130 522999 523145 524100 531001 531914 533010 533020 535100 536110 541010 541020 541050 542010 542020 553000 555100 555206 555210 559011 610101 610102 620101 620103 620105 630101 990200

Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Bene - HRA Contractual-Auditing Contractual-Trash Remov Other Contractual-Janitorial Contractual-Other Contractual-Software Services Contractual-Temp Work Contractual-Security Maint-Office Equipment Maint-Security System Maint-Other Rentals-Land and Buildings Repairs-Buildings and Grounds Supp-Postage Supp-Office and Printing Noncap-Equipment Noncap-Furniture Books and Publications Dues-Memberships Util-Electricity Util-Water and Sewer Util-Stormwater Fees Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Training Travel - Tolls Travel Late Fees Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Risk Management Charges Transfer to Debt Service Fund

410-30-502-5030-000000-000 Joint

157,121 516 9,564

159,939 557 14,021

159,939 557 14,021

175,361 529 15,529

0 0 0

0 0 0

0 0 0

0 0 0

1,018 74,621 473,965 0

2,487 97,958 592,231 -10,103

2,487 97,958 592,231 -10,103

3,172 119,312 476,748 -10,103

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 13,134 9,568

0 13,300 9,568

0 13,300 9,568

24,510 13,000 9,600

0 0 0

0 0 0

0 0 0

0 0 0

116,064 109,971 1,672

116,065 130,280 2,772

116,065 130,280 2,772

116,065 120,000 1,950

0 0 0

0 0 0

0 0 0

0 0 0

67,206 244,866 2,077 0 22,084 1,131,518

0 240,000 1,944 2,500 16,720 1,111,660

0 240,000 1,944 2,500 16,720 1,111,660

0 246,000 2,100 2,500 23,000 1,134,000

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

58,247

56,340

56,340

35,740

0

0

0

0

59,984 47,494 2,798 11,680 177 2,322 222,580 13,706 408,038 27,558 51,657 608,029 1,020 1,604 976 50 314,225

70,000 75,000 25,000 0 500 1,845 240,000 13,700 414,300 30,720 33,577 307,319 2,000 1,000 5,000 0 278,524

70,000 75,000 25,000 0 500 1,845 240,000 13,700 414,300 30,720 33,577 307,319 2,000 1,000 5,000 0 278,524

60,000 50,000 3,000 10,522 250 2,400 235,104 22,097 411,300 28,000 49,000 307,319 7,664 1,700 2,500 0 310,708

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

74,622

46,373

46,373

23,132

0

0

0

0

2,454

2,140

2,140

2,140

0

0

0

0

7,313

7,313

7,313

7,400

0

0

0

0

1,187 238,325

1,213 256,790

1,213 256,790

1,213 259,295

0 0

0 0

0 0

0 0

924,627

924,418

924,418

924,559

0

0

0

0

6,462,396

6,108,719

6,108,719

6,126,143

0

0

0

0

410-30-502-5031-000000-000 Employment Services 501000 510099 511100

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA

696,000 0

830,819 -41,884

830,819 -41,884

754,556 -66,064

0 0

0 0

0 0

0 0

50,980

63,559

63,559

63,101

0

0

0

0

18 - 65

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 0603 Social Services Fund 410-30-502-5031-000000-000 Employment Services 511115 511120 511125 511132 511140 511166 531907 535100 536110 555100 555210 558112 558116 558126 558127 558128 558129 558158 558163 558165 558168 558169 558201 620101 620105

Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Supp-Food and Provisions Books and Publications Dues-Memberships Training Travel PA-VIEW Education & Training PA-VIEW Emergency Intervention PA-FSET Education and Training PA-FSET Emergency Intervention PA-FSET Transp Serv Supp Serv PA-FSET Work Related Spt Svcs PA-Transp Svc-Supportive PA-Work Related-Support. Serv. PA-VIEW Medical Spt Svcs PA-EATP Support Svcs PA-Employment Advan for TANF PA View Transitional Garage Equip Rental Charges Fuel Charges

410-30-502-5031-000000-000

87,986 328 8,219

103,620 333 10,883

103,620 333 10,883

108,332 314 10,804

0 0 0

0 0 0

0 0 0

0 0 0

381 60,445 0

1,145 79,501 -7,544

1,145 79,501 -7,544

1,307 75,814 -7,544

0 0 0

0 0 0

0 0 0

0 0 0

54

0

0

0

0

0

0

0

218 125 736 1,041 56,961

0 0 0 0 189,647

0 0 0 0 189,647

0 0 0 0 128,306

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

4,736

0

0

0

0

0

0

0

8,033

46,152

46,152

17,000

0

0

0

0

0

0

0

2,100

0

0

0

0

11,674

0

0

11,000

0

0

0

0

1,183

0

0

6,052

0

0

0

0

51,131

0

0

67,000

0

0

0

0

-1,359

0

0

10,856

0

0

0

0

268

0

0

950

0

0

0

0

42,856 32,898

0 73,140

0 73,140

42,911 29,589

0 0

0 0

0 0

0 0

0 3,221

0 6,911

0 6,911

1,500 6,911

0 0

0 0

0 0

0 0

2,011

3,318

3,318

3,318

0

0

0

0

1,120,124

1,359,600

1,359,600

1,268,113

0

0

0

0

410-30-502-5032-000000-000 Virginia Fuel Assistance Prog 501000 501100 510099 511100 511115 511120 511125 511132 511140 511166

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav

410-30-502-5032-000000-000 Virginia

30,038 63,613 0

42,585 29,327 -2,423

42,585 29,327 -2,423

42,585 0 -2,423

0 0 0

0 0 0

0 0 0

0 0 0

7,040 5,535 46 315

3,258 10,892 39 558

3,258 10,892 39 558

3,258 11,000 39 558

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

134 2,562 0

255 4,244 -439

255 4,244 -439

255 4,244 -439

0 0 0

0 0 0

0 0 0

0 0 0

109,282

88,296

88,296

59,077

0

0

0

0

410-30-502-5033-000000-000 Welfare Services Assistance 558101 558107 558108 558109 558113

PA-ADC Foster Care PA-Temp Aid to Needy Families PA-Aux. Grants-Disabled PA-Auxiliary Grants Aged PA-Emerg. Shelter & Utilities

1,090,927 0

960,000 1,000

960,000 1,000

915,987 1,000

0 0

0 0

0 0

0 0

273,980 246,230

288,530 288,530

288,530 288,530

1,000 297,060

0 0

0 0

0 0

0 0

14,691

0

0

275,000

0

0

0

0

18 - 66

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 0603 Social Services Fund 410-30-502-5033-000000-000 Welfare Services Assistance 558114 558115 558118 558119 558130 558133 558135 558138 558145 558147 558148 558150 558154 558155 558171 558195 558196 558250

PA-Emergency Assistance PA-Emergency Fuel Payments PA-Family Preservation Grant PA-Family Reunification Funds PA-General Relief PA-Indep. Living Initiatives PA-IVe Foster Care Day Care PA-Local Only Client Payments PA-POS-Adult Protect. Serv PA-POS-Home Based Compan PA-Prevention Foster Care PA-Respite Care PA-Special Needs Adoption PA-Subsidized Adoptions PA-ILP Educ & Training Voucher PA-Apprv Chld Wlfre Train P.S. PA-IV-E Approv Fstr Adopt. Par Fostering Futures

410-30-502-5033-000000-000 Welfare

0

0

0

500

0

0

0

0

4,826

500

500

5,000

0

0

0

0

55,012

90,651

90,651

49,528

0

0

0

0

24,972

0

0

33,019

0

0

0

0

56,429 1,742

70,981 17,183

70,981 17,183

53,808 9,984

0 0

0 0

0 0

0 0

62,805

0

0

35,000

0

0

0

0

18,487

25,000

25,000

25,000

0

0

0

0

8,204

11,054

11,054

12,004

0

0

0

0

50,735

67,000

67,000

65,100

0

0

0

0

16,072

13,204

13,204

38,731

0

0

0

0

960 391,160

2,500 551,751

2,500 551,751

2,100 412,309

0 0

0 0

0 0

0 0

1,777,627

1,800,000

1,800,000

1,694,613

0

0

0

0

2,099

21,333

21,333

15,642

0

0

0

0

19,074

0

0

0

0

0

0

0

4,885

0

0

0

0

0

0

0

0

0

0

44,100

0

0

0

0

4,120,917

4,209,217

4,209,217

3,986,485

0

0

0

0

410-30-502-5034-000000-000 Resource Development and Mgmt 501000 510005 510099 511100 511115 511120 511125 511132 511140 511166

Sal-Full-time Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav

410-30-502-5034-000000-000 Resource

35,839 586 0

242,555 1,080 -12,987

242,555 1,080 -12,987

232,051 0 -12,987

0 0 0

0 0 0

0 0 0

0 0 0

2,524 4,619 28 415

18,637 39,833 78 3,190

18,637 39,833 78 3,190

17,751 38,710 0 3,038

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 3,369 0

923 25,069 -2,327

923 25,069 -2,327

1,393 23,877 -2,327

0 0 0

0 0 0

0 0 0

0 0 0

47,380

316,051

316,051

301,506

0

0

0

0

410-30-502-5035-000000-000 Day Care Administration 501000 510099 511100 511115 511120 511125 511132 511140 511166 521905 555210

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Travel

410-30-502-5035-000000-000 Day Care

196,417 0

228,003 -11,334

228,003 -11,334

233,975 -11,334

0 0

0 0

0 0

0 0

13,965 40,501 101 2,333

17,441 37,613 88 2,986

17,441 37,613 88 2,986

17,901 38,055 108 3,065

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

61 18,937 0

376 23,461 -2,064

376 23,461 -2,064

208 23,862 -2,064

0 0 0

0 0 0

0 0 0

0 0 0

14,258 488

17,188 0

17,188 0

0 0

0 0

0 0

0 0

0 0

287,061

313,758

313,758

303,776

0

0

0

0

18 - 67

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 0603 Social Services Fund 410-30-502-5036-000000-000 Eligibility Administration 501000 501100 510000 510099 511100 511115 511120 511125 511132 511140 511166 620101 620105

Sal-Full-time Sal-Part-time Sal-Overtime Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Garage Equip Rental Charges Fuel Charges

410-30-502-5036-000000-000 Eligibility

2,569,777 15,282 135 0

3,444,908 0 0 -373,948

3,444,908 0 0 -373,948

3,267,036 0 0 -373,948

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

184,751 399,360 1,732 29,680

263,525 608,773 1,751 45,115

263,525 608,773 1,751 45,115

256,338 570,433 1,527 43,880

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2,919 237,704 0

8,316 348,001 -32,392

8,316 348,001 -32,392

9,414 338,028 -32,392

0 0 0

0 0 0

0 0 0

0 0 0

268

197

197

197

0

0

0

0

345

2,261

2,261

261

0

0

0

0

3,441,954

4,316,507

4,316,507

4,080,774

0

0

0

0

410-30-502-5037-000000-000 Services Administration 501000 501100 510000 510005 510099 511100 511115 511120 511125 511132 511140 511166 521504 521905 531914 535100 555210 620101 620105

Sal-Full-time Sal-Part-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-C.A.R.E.S. Contractual-Other Supp-Office and Printing Books and Publications Travel Garage Equip Rental Charges Fuel Charges

410-30-502-5037-000000-000 Services

2,091,646 67,817 91 6,131 0

2,602,193 80,749 0 7,560 -13,040

2,602,193 80,749 0 7,560 -13,040

2,479,433 80,749 0 15,120 -13,040

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

156,054 246,460 1,403 23,934

199,637 347,826 1,328 34,176

199,637 347,826 1,328 34,176

201,193 323,268 1,396 34,443

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2,809 195,066 0

6,499 265,857 -94,671

6,499 265,857 -94,671

7,409 266,678 -94,671

0 0 0

0 0 0

0 0 0

0 0 0

49,854 818 10 30 1,043 14,461

125,000 1,000 0 0 0 11,700

125,000 1,000 0 0 0 11,700

125,000 2,000 0 0 0 11,700

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

7,499

14,653

14,653

14,654

0

0

0

0

2,865,127

3,590,467

3,590,467

3,455,332

0

0

0

0

410-30-502-5041-000000-000 CSA Administration 501000 510099 511100 511115 511120 511125 511140 511166 521905 531914 542010 555100 555210

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Supp-Office and Printing Tele-Telephone Training Travel

132,486 0

121,104 -6,651

121,104 -6,651

121,724 -6,651

0 0

0 0

0 0

0 0

9,837 11,418 10 1,354

9,264 17,633 10 1,586

9,264 17,633 10 1,586

9,264 17,793 10 1,586

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

11,007 0

12,462 -1,142

12,462 -1,142

12,462 -1,142

0 0

0 0

0 0

0 0

6,135 281 1,390 407 675

9,000 0 2,000 0 0

9,000 0 2,000 0 0

8,648 0 2,000 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

18 - 68

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

410 Social Services Fund 0603 Social Services Fund 410-30-502-5041-000000-000 CSA Administration 610101 620101 620102 620105

Computer Service Charges Garage Equip Rental Charges Motor Pool Charges Fuel Charges

21,903

22,985

22,985

23,102

0

0

0

0

0

167

167

167

0

0

0

0

0 780

1,300 380

1,300 380

500 380

0 0

0 0

0 0

0 0

410-30-502-5041-000000-000 CSA

197,681

190,098

190,098

189,843

0

0

0

0

0603 Social Services Fund

18,651,921

20,492,713

20,492,713

19,771,049

0

0

0

0

410 Social Services Fund

18,651,921

20,492,713

20,492,713

19,771,049

0

0

0

0

415 Children's Services Act Fund 0604 CSA Fund 415-30-502-5039-000000-000 CSA Services 558175 558176 558177 558179 558180 558182 558183 558185 558186 558187 558189 558199 558200

PA-1A Foster Care IVE CongCare PA-1B Foster Care CongCare PA-1C CongCare Par Agr/NonCus PA-2A Ther Foster Care IVE PA-2A1 Ther Foster Care PA-2B Spec Foster Care IVE PA-2B1 Spec Foster Care PA-2D Fam Foster Care Maint PA-2E FFC Other and IL PA-2F Comm Based Svcs PA-2G Alt Day/SPED Day PA-3 NonMand Comm 1E-Ed Svcs CongCare

415-30-502-5039-000000-000 CSA

18,400

0

0

22,000

0

0

0

0

8,036

25,000

25,000

25,000

0

0

0

0

64,598

0

0

30,000

0

0

0

0

1,113,358

840,000

840,000

805,191

0

0

0

0

1,197,934

650,000

650,000

505,191

0

0

0

0

355

220,000

220,000

0

0

0

0

0

-232,464

480,000

480,000

0

0

0

0

0

13,044

30,000

30,000

0

0

0

0

0

472,708 35,984

65,000 50,000

65,000 50,000

320,000 45,000

0 0

0 0

0 0

0 0

176,402

200,000

200,000

175,000

0

0

0

0

175 96,139

0 90,000

0 90,000

500 90,000

0 0

0 0

0 0

0 0

2,964,669

2,650,000

2,650,000

2,017,882

0

0

0

0

415-30-502-5040-000000-000 CSA Medicaid PA-Medicaid

148,680

45,000

45,000

72,377

0

0

0

0

415-30-502-5040-000000-000 CSA

148,680

45,000

45,000

72,377

0

0

0

0

0604 CSA Fund

3,113,349

2,695,000

2,695,000

2,090,259

0

0

0

0

415 Children's Services Act Fund

3,113,349

2,695,000

2,695,000

2,090,259

0

0

0

0

558164

420 Stormwater Management Fund 0502 Storm Water Management Fund 420-25-400-4002-000000-000 Stormwater Management 501000 510000 510005 510099 511100 511115 511120 511125

Sal-Full-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance

681,755 48,768 4,902 0

903,356 11,000 4,320 -96,341

903,356 11,000 4,320 -96,341

1,005,823 49,957 6,480 -126,341

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

52,330 139,475 470 7,934

65,972 173,795 479 18,662

65,972 173,795 479 18,662

66,784 174,381 460 18,801

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

18 - 69

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

420 Stormwater Management Fund 0502 Storm Water Management Fund 420-25-400-4002-000000-000 Stormwater Management 511132 511140 511145 511166 511185 521002 521905 521910 524999 531602 531914 531917 531999 532120 533030 541999 542010 542020 553000 555100 555206 610101 610102 620101 620103 620105 630101 850101 990100 990200 990300 990800

Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Bene - HRA Contractual-Auditing Contractual-Other Contractual-Rental Uniforms Repairs-Other Supp-Medical Supp-Office and Printing Supp-Uniforms Supp-Other Mat-Construction Noncap-Small Tools Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Training Travel - Tolls Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Risk Management Charges Cap-Equipment-Other Trans to General Fund Transfer to Debt Service Fund Trans to CIP Fund Trans to City Garage Fund

799 60,487 51,884 0

2,228 83,597 61,284 -4,086

2,228 83,597 61,284 -4,086

1,835 84,577 53,085 -4,086

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 1,368 349,808 10,283

0 1,405 426,275 11,181

0 1,405 426,275 11,181

1,634 1,405 383,471 11,181

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 248 4,445 3,006 22,074 19,437 135 27,775 0 0 71,215 6,098 248 60,176

5,000 300 5,000 4,080 19,000 50,000 2,500 44,100 2,000 2,000 50,900 6,000 0 48,671

5,000 300 5,000 4,080 19,000 50,000 2,500 44,100 2,000 2,000 50,900 6,000 0 48,671

5,000 300 5,000 4,080 19,000 35,000 2,500 34,000 2,000 0 64,616 6,000 0 62,021

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,190

1,310

1,310

2,197

0

0

0

0

146,500

148,372

148,372

148,372

0

0

0

0

9,626

9,626

9,626

9,626

0

0

0

0

62,266 87,643

50,483 82,578

50,483 82,578

50,483 63,774

0 0

0 0

0 0

0 0

409,987 410,689 101,217

451,000 416,695 101,194

451,000 416,695 101,194

451,000 416,695 102,948

0 0 0

0 0 0

0 0 0

0 0 0

4,281,580 41,978

4,303,275 44,000

4,303,275 44,000

6,100,375 42,000

0 0

0 0

0 0

0 0

420-25-400-4002-000000-000

7,178,793

7,511,211

7,511,211

9,356,434

0

0

0

0

0502 Storm Water Management Fund

7,178,793

7,511,211

7,511,211

9,356,434

0

0

0

0

420 Stormwater Management Fund

7,178,793

7,511,211

7,511,211

9,356,434

0

0

0

0

435 Willett Hall Fund 0806 Willett Hall 435-35-600-6004-000000-000 Willet Hall 501000 501100 510099 511100 511115 511120 511125 511132

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability

57,687 47,209 0

87,380 68,208 -3,893

87,380 68,208 -3,893

87,380 48,000 -3,893

0 0 0

0 0 0

0 0 0

0 0 0

7,804 0 0 701

11,099 5,258 39 1,144

11,099 5,258 39 1,144

11,099 5,312 39 1,144

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0

171

171

171

0

0

0

0

18 - 70

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth

FY 2016 Actual

Account Code Account Description

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

435 Willett Hall Fund 0806 Willett Hall 435-35-600-6004-000000-000 Willet Hall Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual - Merchant CC Fees Contractual-Janitorial Contractual-Other Contractual-Settlement Costs Repairs-Other Supp-Decorating Supp-Custodial Supp-Food and Provisions Supp-Office and Printing Dues and Subscriptions Tele-Telephone Cellular Indirect Cost Allocation Travel-Mileage Mtgs-Other Contingency-Other Operating Computer Service Charges Telecommunications Charges

5,694 0

8,992 -636

8,992 -636

8,992 -636

0 0

0 0

0 0

0 0

1,331

0

0

0

0

0

0

0

2,551 63,813 18,264

2,500 40,000 60,000

2,500 40,000 60,000

2,500 5,075 90,000

0 0 0

0 0 0

0 0 0

0 0 0

521 0 2,027 2,852

70,701 1,790 1,500 0

70,701 1,790 1,500 0

19,774 1,790 1,500 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,272 0 0 43,718 0 0 200

3,500 0 400 50,558 630 315 0

3,500 0 400 50,558 630 315 0

3,500 3,300 0 53,310 630 315 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

7,369

6,206

6,206

5,823

0

0

0

0

1,399

1,294

1,294

2,031

0

0

0

0

435-35-600-6004-000000-000 Willet

264,410

417,156

417,156

347,156

0

0

0

0

0806 Willett Hall

264,410

417,156

417,156

347,156

0

0

0

0

435 Willett Hall Fund

264,410

417,156

417,156

347,156

0

0

0

0

511140 511166 521028 521706 521905 521911 524999 531402 531701 531907 531914 536100 542020 553000 555205 555399 559900 610101 610102

500 Cemetery Fund 0512 Cemetery Perpetual Care Fund 500-35-600-6005-000000-000 Cemetery Perpetual Care Maint-Other

0

100,000

100,000

50,000

0

0

0

0

500-35-600-6005-000000-000 Cemetery

0

100,000

100,000

50,000

0

0

0

0

0512 Cemetery Perpetual Care Fund

0

100,000

100,000

50,000

0

0

0

0

500 Cemetery Fund

0

100,000

100,000

50,000

0

0

0

0

522999

630 New Port Community Development Authority 0808 New Port Community Development Authority 630-82-903-9030-000000-000 New Port Community Development Authority Contractual-Other Contractual-Other

190,834 0

0 1,019,903

0 1,019,903

0 1,019,903

0 0

0 0

0 0

0 0

630-82-903-9030-000000-000 New Port

190,834

1,019,903

1,019,903

1,019,903

0

0

0

0

0808 New Port Community

190,834

1,019,903

1,019,903

1,019,903

0

0

0

0

630 New Port Community Development

190,834

1,019,903

1,019,903

1,019,903

0

0

0

0

521905 521905

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8000-000000-000 General Expense

18 - 71

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8000-000000-000 General Expense 501000 501100 510099 511100 511115 511120 511125 511132 511140 511145 511166 511170 511175 511185 521002 521905 521921 531914 536110 542010 555100 555206 555210 890999 891010

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Accrued Comp Time Bene - HRA Contractual-Auditing Contractual-Other Contractual-Water Purch Norfol Supp-Office and Printing Dues-Memberships Tele-Telephone Training Travel - Tolls Travel Depreciation Expense Amortization-Bond Disc/Prem

700-50-800-8000-000000-000 General

379,295 32,562 0

510,737 0 -30,122

510,737 0 -30,122

497,819 0 -30,122

0 0 0

0 0 0

0 0 0

0 0 0

30,102 31,857 222 4,242

39,071 128,687 234 6,690

39,071 128,687 234 6,690

37,479 129,642 195 6,521

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 38,607 166,852 0

932 47,980 223,275 -5,079

932 47,980 223,275 -5,079

1,199 51,049 166,767 -5,079

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

-38,925 994 0 25,995 135,549 0

0 0 0 26,694 240,000 1,000,000

0 0 0 26,694 240,000 1,000,000

0 0 22,876 27,500 240,000 1,000,000

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

2,243 9,314 2,465 248 949 488 6,970,914 -81,198

7,500 10,500 2,500 2,500 0 1,500 0 0

7,500 10,500 2,500 2,500 0 1,500 0 0

7,500 10,500 2,500 2,500 0 1,500 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

7,712,776

2,213,599

2,213,599

2,170,346

0

0

0

0

338,515

288,000

288,000

288,000

0

0

0

0

10,000

10,000

10,000

10,000

0

0

0

0

114,156

186,457

186,457

160,421

0

0

0

0

462,671

484,457

484,457

458,421

0

0

0

0

700-50-800-8001-000000-000 Garage 620101 620103 620105

Garage Equip Rental Charges Garage Contractual Charges Fuel Charges

700-50-800-8001-000000-000 Garage

700-50-800-8002-000000-000 Purification Operations 501000 501100 510005 510007 510099 511100 511115 511120 511125 511132 511140 511166 521202 521308 521706 521901

Sal-Full-time Sal-Part-time Allow-On-Call Allow-Shift Differential Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Disposal Fees Contractual-Regulatory Implem Contractual-Janitorial Contractual-Chemical Analysis

1,014,285 28,890 5,575 79,270 0

1,319,895 30,548 5,400 57,610 -218,633

1,319,895 30,548 5,400 57,610 -218,633

1,272,514 30,548 6,000 57,610 -218,633

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

81,793 174,537 544 11,982

88,860 151,575 498 15,218

88,860 151,575 498 15,218

85,234 150,565 537 14,597

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

721 91,597 0

1,501 113,220 -4,899

1,501 113,220 -4,899

1,972 107,919 -4,899

0 0 0

0 0 0

0 0 0

0 0 0

3,393

6,600

6,600

5,000

0

0

0

0

42,562

60,000

60,000

60,000

0

0

0

0

13,076 45,352

12,400 52,000

12,400 52,000

13,000 55,000

0 0

0 0

0 0

0 0

18 - 72

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Amended

FY 2017 Adopted

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8002-000000-000 Purification Operations 521910 521914 521922 522110 522140 524100 524110 524999 531601 531701 531904 531914 531916 532160 533060 533070 536110 537100 541010 541999 542000 542010 542020 543010 543020 555100

Contractual-Rental Uniforms Contractual-Temp Work Contractual Lagoon Maintenance Maint-Equipment Maint-Grass Cutting Repairs-Buildings and Grounds Repairs-Office Equipment Repairs-Other Supp-Laboratory Supp-Custodial Supp-Chemicals Supp-Office and Printing Supp-Protective Clothing Mat-Lubricants Noncap-Computers Noncap-Computer Software Dues-Memberships Trees Shrubs and Flowers Util-Electricity Util-Other Util-Wastewater Treatment Tele-Telephone Tele-Telephone Cellular Fuel-Gasoline and Other Fuel-Natural Gas Training

700-50-800-8002-000000-000

4,488

0

0

0

0

0

0

0

40,188 883,387

0 1,096,567

0 1,096,567

42,000 1,118,567

0 0

0 0

0 0

0 0

102,530 36,281 20,549

130,000 95,000 42,000

130,000 95,000 42,000

130,000 106,795 35,000

0 0 0

0 0 0

0 0 0

0 0 0

598

1,000

1,000

1,000

0

0

0

0

34,789 50,585 18 2,326,231 4,911 2,106 5,170 3,218 959

45,000 60,000 3,500 2,805,000 5,500 5,500 5,000 5,000 0

45,000 60,000 3,500 2,805,000 5,500 5,500 5,000 5,000 0

45,000 65,000 3,500 2,805,000 5,500 5,500 5,000 5,000 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

393 4,001

2,000 6,000

2,000 6,000

2,000 6,500

0 0

0 0

0 0

0 0

605,090 681 920

675,000 1,000 5,000

675,000 1,000 5,000

675,000 1,000 2,500

0 0 0

0 0 0

0 0 0

0 0 0

4,062 12,698 24,440 5,288 7,717

4,000 14,000 48,000 7,000 17,500

4,000 14,000 48,000 7,000 17,500

4,000 14,000 48,000 7,000 17,500

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

5,774,874

6,770,360

6,770,360

6,787,326

0

0

0

0

700-50-800-8003-000000-000 Maintenance of Distrib System 501000 501100 510000 510005 510007 510099 511100 511115 511120 511125 511132 511140 511166 521202 521204 521206 521208 521210 521905 521914

Sal-Full-time Sal-Part-time Sal-Overtime Allow-On-Call Allow-Shift Differential Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Disposal Fees Contractual-Miss Utility Contractual-Right of Way Main Contractual-Street Opening Contractual-Water Tank Main Contractual-Other Contractual-Temp Work

499,936 0 28,612 6,169 26,149 0

656,791 8,600 18,000 6,480 29,535 -35,060

656,791 8,600 18,000 6,480 29,535 -35,060

641,086 8,600 25,000 10,489 29,535 -35,060

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

40,237 97,385 292 5,733

50,738 257,430 304 8,686

50,738 257,430 304 8,686

49,372 252,569 245 8,451

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

914 46,791 0

2,057 67,056 -3,135

2,057 67,056 -3,135

1,927 65,782 -3,135

0 0 0

0 0 0

0 0 0

0 0 0

2,742

5,200

5,200

5,200

0

0

0

0

24,685 35,776

28,400 25,900

28,400 25,900

28,400 31,800

0 0

0 0

0 0

0 0

110,456

185,000

185,000

203,500

0

0

0

0

2,400

10,100

10,100

10,100

0

0

0

0

0 80,478

250,000 60,000

250,000 60,000

1,000,000 120,000

0 0

0 0

0 0

0 0

18 - 73

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Amended

FY 2017 Adopted

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8003-000000-000 Maintenance of Distrib System 522110 524100 524999 531701 531914 531920 531999 532120 533030 541010 542010 543020 555100

Maint-Equipment Repairs-Buildings and Grounds Repairs-Other Supp-Custodial Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Noncap-Small Tools Util-Electricity Tele-Telephone Fuel-Natural Gas Training

700-50-800-8003-000000-000

3,976 3,171

12,500 2,500

12,500 2,500

12,500 15,000

0 0

0 0

0 0

0 0

7,393 1,045 7,925 4,791 25,118 73,311 365 167,746 4,126 2,677 350

6,000 2,000 5,000 2,500 10,700 75,000 1,500 190,000 4,000 3,000 2,100

6,000 2,000 5,000 2,500 10,700 75,000 1,500 190,000 4,000 3,000 2,100

6,000 1,000 7,500 5,000 10,700 75,000 1,500 190,000 4,000 3,000 2,100

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

1,310,746

1,948,882

1,948,882

2,787,161

0

0

0

0

700-50-800-8004-000000-000 Meter Reading and Maintenance 501000 510000 510005 510099 511100 511115 511120 511125 511132 511140 511166 521910 521914 531920 531999 533030 555100

Sal-Full-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Rental Uniforms Contractual-Temp Work Supp-Wearing Apparel Supp-Other Noncap-Small Tools Training

700-50-800-8004-000000-000 Meter

207,984 18,741 5,400 0

385,834 1,125 5,400 -19,510

385,834 1,125 5,400 -19,510

361,925 19,000 5,400 -19,510

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

16,668 38,142 196 2,440

29,930 79,555 195 5,124

29,930 79,555 195 5,124

28,101 73,022 195 4,811

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

239 19,830 0

1,322 39,964 -1,714

1,322 39,964 -1,714

1,179 37,652 -1,714

0 0 0

0 0 0

0 0 0

0 0 0

0

1,000

1,000

1,000

0

0

0

0

91,311 0 13,379 356 0

0 3,000 25,000 441 5,000

0 3,000 25,000 441 5,000

74,194 3,000 25,000 441 5,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

414,687

561,666

561,666

618,696

0

0

0

0

700-50-800-8005-000000-000 Billings and Collections 501000 501100 510000 510099 511100 511115 511120 511125 511132 511140 511166 521905 521914 522115 531001 531914

Sal-Full-time Sal-Part-time Sal-Overtime Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Other Contractual-Temp Work Maint-Office Equipment Supp-Postage Supp-Office and Printing

400,975 0 0 0

465,164 11,022 11,258 -23,023

465,164 11,022 11,258 -23,023

437,930 11,022 11,258 -23,023

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

28,578 75,455 288 4,599

35,585 71,501 293 6,093

35,585 71,501 293 6,093

33,502 78,236 225 5,735

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

519 37,468 0

831 47,293 -2,001

831 47,293 -2,001

1,092 44,636 -2,001

0 0 0

0 0 0

0 0 0

0 0 0

129,160 19,753 2,602 15,575 6,383

155,000 25,000 6,000 13,000 10,000

155,000 25,000 6,000 13,000 10,000

155,000 10,000 4,000 13,000 10,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

18 - 74

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8005-000000-000 Billings and Collections 531920 542010 555100 559010 590000 610101 610102

Supp-Wearing Apparel Tele-Telephone Training Bank Service Fees Bad Debt Expense Computer Service Charges Telecommunications Charges

700-50-800-8005-000000-000 Billings

0 2,465 169 96,183 124,353 211,821

3,000 3,000 6,000 92,500 0 264,291

3,000 3,000 6,000 92,500 0 264,291

3,000 3,000 6,000 0 0 261,380

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

33,828

25,596

25,596

34,089

0

0

0

0

1,190,174

1,227,403

1,227,403

1,098,081

0

0

0

0

700-50-800-8006-000000-000 Sewage Collect and Sys Maint 501000 510000 510005 510007 510099 511100 511115 511120 511125 511132 511140 511166 521208 521905 521910 521914 522135 522146 524100 524999 531904 531914 531920 531999 532120 533030 541010 541999 542010 543010 555100

Sal-Full-time Sal-Overtime Allow-On-Call Allow-Shift Differential Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Street Opening Contractual-Other Contractual-Rental Uniforms Contractual-Temp Work Maint-Grounds Maint-Sewer Cleaning/CCTV Repairs-Buildings and Grounds Repairs-Other Supp-Chemicals Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Noncap-Small Tools Util-Electricity Util-Other Tele-Telephone Fuel-Gasoline and Other Training

700-50-800-8006-000000-000 Sewage

687,202 82,195 14,276 0 0

1,069,470 95,000 16,200 40,000 -55,748

1,069,470 95,000 16,200 40,000 -55,748

1,068,580 95,000 14,040 40,000 -55,748

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

55,346 153,734 546 7,800

82,887 234,421 489 14,194

82,887 234,421 489 14,194

82,654 228,763 469 14,154

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

767 59,375 0

3,378 106,297 -4,984

3,378 106,297 -4,984

3,740 105,803 -4,984

0 0 0

0 0 0

0 0 0

0 0 0

73,741

175,000

175,000

192,500

0

0

0

0

24,383 8,755

26,630 12,000

26,630 12,000

26,630 12,000

0 0

0 0

0 0

0 0

86,894 18,528 82,884

60,000 30,000 325,000

60,000 30,000 325,000

120,000 39,000 325,000

0 0 0

0 0 0

0 0 0

0 0 0

10,467

16,000

16,000

20,000

0

0

0

0

27,562 7,934 1,218 6,298 48,560 74,170 3,062 147,738 31,422 695 582 0

30,000 15,000 1,300 7,300 25,000 115,000 3,500 194,000 21,000 700 3,700 3,500

30,000 15,000 1,300 7,300 25,000 115,000 3,500 194,000 21,000 700 3,700 3,500

60,000 15,000 1,300 7,300 25,000 115,000 3,500 194,000 21,000 700 3,700 3,500

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0

1,716,134

2,666,234

2,666,234

2,777,601

0

0

0

0

95,521

95,521

95,521

95,521

0

0

0

0

13,886 161,274 1,069,990 491,870 2,324 450

14,000 240,000 1,138,822 512,944 8,500 500

14,000 240,000 1,138,822 512,944 8,500 500

14,000 240,000 1,161,598 499,559 8,500 500

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

700-50-800-8007-000000-000 Non-Operating 541030 541050 541999 551110 553000 554010 554399

Util-Waterworks Operation Fee Util-Stormwater Fees Util-Other PILOT Indirect Cost Allocation Advertising Other-Dev/Public Relations

18 - 75

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

700 Public Utility Fund 0513 Public Utilities Fund 700-50-800-8007-000000-000 Non-Operating 559900 630101 710100 720100 990100 990200 990710

Contingency-Other Operating Risk Management Charges DS-Bond Principal DS-Bond Interest Trans to General Fund Transfer to Debt Service Fund Trans to Public Utility CIP

700-50-800-8007-000000-000

194,141

470,489

470,489

470,489

0

0

0

0

425,008

427,109

427,109

369,721

0

0

0

0

0 2,751,565 8,875,000 325,500

6,250,136 5,630,868 8,875,000 325,427

6,250,136 5,630,868 8,875,000 325,427

6,405,138 5,469,281 8,875,000 323,412

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

17,000,000

1,000,000

1,000,000

6,104,000

0

0

0

0

31,406,529

24,989,316

24,989,316

30,036,719

0

0

0

0

338,532 16,869 2,160 0

484,365 6,677 2,160 -26,522

484,365 6,677 2,160 -26,522

503,702 18,607 2,160 -26,522

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

24,887 76,858 250 3,970

37,216 97,660 244 6,374

37,216 97,660 244 6,374

38,697 104,376 254 6,628

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

453 25,034 0

1,373 49,844 -2,368

1,373 49,844 -2,368

1,427 51,408 -2,368

0 0 0

0 0 0

0 0 0

0 0 0

9,689

10,000

10,000

10,000

0

0

0

0

931 173,320 11,063 0 0 0

5,000 265,000 20,950 3,500 198,100 560,400

5,000 265,000 20,950 3,500 198,100 560,400

5,000 300,000 20,950 3,500 531,730 1,111,400

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

700-50-800-8008-000000-000 Capital Additions 501000 510000 510005 510099 511100 511115 511120 511125 511132 511140 511166 521910 524999 531999 533030 555100 850101 850105

Sal-Full-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Contractual-Rental Uniforms Repairs-Other Supp-Other Noncap-Small Tools Training Cap-Equipment-Other Cap-Motor Vehicles

700-50-800-8008-000000-000 Capital

684,016

1,719,973

1,719,973

2,680,949

0

0

0

0

0513 Public Utilities Fund

50,672,607

42,581,890

42,581,890

49,415,300

0

0

0

0

700 Public Utility Fund

50,672,607

42,581,890

42,581,890

49,415,300

0

0

0

0

720 Golf Fund 0704 Golf Services Fund 720-51-801-8030-000000-000 Bide-a-Wee Golf Course 501000 501100 510099 511100 511115 511120 511125 511132 511140 511166 511170 511175

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Accrued Comp Time

419,482 0 0

438,215 0 -22,657

438,215 0 -22,657

386,433 81,500 -22,657

0 0 0

0 0 0

0 0 0

0 0 0

29,340 81,054 127 4,900

33,522 81,332 137 5,742

33,522 81,332 137 5,742

29,561 55,910 98 5,064

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

373 39,815 0

507 44,706 -2,326

507 44,706 -2,326

373 39,378 -2,326

0 0 0

0 0 0

0 0 0

0 0 0

-11,071 -110

0 0

0 0

0 0

0 0

0 0

0 0

0 0

18 - 76

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

Fiscal Year 2018

FY 2018 Budget

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

720 Golf Fund 0704 Golf Services Fund 720-51-801-8030-000000-000 Bide-a-Wee Golf Course 521002 521028 521202 521905 521910 522110 523105 524100 531201 531404 531701 531904 531914 531917 531920 531999 533030 533080 534140 541010 541020 542010 542020 543020 543030 553000 554010 555100 555206 710100 720100 890999 891010 990200

Contractual-Auditing Contractual - Merchant CC Fees Contractual-Disposal Fees Contractual-Other Contractual-Rental Uniforms Maint-Equipment Rentals-Cart Repairs-Buildings and Grounds Supp-Lawn Supp-Recreational Supp-Custodial Supp-Chemicals Supp-Office and Printing Supp-Uniforms Supp-Wearing Apparel Supp-Other Noncap-Small Tools Noncap-Mower Parts Inventory - Pro Shop Util-Electricity Util-Water and Sewer Tele-Telephone Tele-Telephone Cellular Fuel-Natural Gas Fuel-Oil Indirect Cost Allocation Advertising Training Travel - Tolls DS-Bond Principal DS-Bond Interest Depreciation Expense Amortization-Bond Disc/Prem Transfer to Debt Service Fund

720-51-801-8030-000000-000

1,368 9,674

2,500 6,000

2,500 6,000

2,500 6,000

0 0

0 0

0 0

0 0

4,087

4,000

4,000

4,000

0

0

0

0

218,467 2,498

203,000 0

203,000 0

80,500 5,000

0 0

0 0

0 0

0 0

9,911 79,002 6,620

47,501 75,000 8,000

47,501 75,000 8,000

30,200 75,000 7,500

0 0 0

0 0 0

0 0 0

0 0 0

49,866 13,104 2,614 53,528 6,743 27 0 16,843 2,397 28,064 127,298 50,000 22,706 3,945 0 5,979 13,433 95,685 2,992 0 12 0 212,039 99,104 25,842

25,000 7,000 2,200 65,000 3,500 3,900 2,000 13,000 3,000 20,000 100,000 50,000 16,000 3,800 1,000 7,000 15,500 115,688 12,000 0 0 370,000 215,636 0 0

25,000 7,000 2,200 65,000 3,500 3,900 2,000 13,000 3,000 20,000 100,000 50,000 16,000 3,800 1,000 7,000 15,500 115,688 12,000 0 0 370,000 215,636 0 0

25,500 12,500 2,200 51,269 3,500 3,900 2,000 5,100 3,000 21,000 100,000 50,000 16,000 3,800 0 7,000 15,500 126,187 12,000 2,500 0 500,000 177,181 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

18,357

18,353

18,353

18,803

0

0

0

0

1,746,116

1,994,756

1,994,756

1,942,974

0

0

0

0

720-51-801-8031-000000-000 City Park Golf Course 501000 510099 511100 511115 511120 511125 511132 511140 511145 511166 521028 521202 521905

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Contractual - Merchant CC Fees Contractual-Disposal Fees Contractual-Other

121,767 0

100,431 -9,723

100,431 -9,723

122,755 -9,723

0 0

0 0

0 0

0 0

8,760 13,851 98 1,404

7,684 26,486 117 1,316

7,684 26,486 117 1,316

9,392 12,916 78 1,608

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 11,277 9,410 0

0 10,335 11,446 -860

0 10,335 11,446 -860

134 12,632 9,696 -860

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

3,430

3,000

3,000

3,000

0

0

0

0

1,516

1,750

1,750

1,750

0

0

0

0

78,033

70,000

70,000

68,885

0

0

0

0

18 - 77

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

Fiscal Year 2018

FY 2018 Budget

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

720 Golf Fund 0704 Golf Services Fund 720-51-801-8031-000000-000 City Park Golf Course 521910 522110 523105 524100 531201 531404 531701 531904 531914 531917 531999 533030 533070 533080 534140 536110 541010 541020 542010 543020 543030 554010 610101 610102 620101 620103 630101

Contractual-Rental Uniforms Maint-Equipment Rentals-Cart Repairs-Buildings and Grounds Supp-Lawn Supp-Recreational Supp-Custodial Supp-Chemicals Supp-Office and Printing Supp-Uniforms Supp-Other Noncap-Small Tools Noncap-Computer Software Noncap-Mower Parts Inventory - Pro Shop Dues-Memberships Util-Electricity Util-Water and Sewer Tele-Telephone Fuel-Natural Gas Fuel-Oil Advertising Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Garage Contractual Charges Risk Management Charges

821

0

0

1,000

0

0

0

0

73 18,495 0

4,000 16,000 2,000

4,000 16,000 2,000

4,250 16,500 7,500

0 0 0

0 0 0

0 0 0

0 0 0

5,855 2,136 0 0 618 0 6,206 0 0

10,000 3,500 500 17,500 1,000 1,500 3,000 1,000 20,000

10,000 3,500 500 17,500 1,000 1,500 3,000 1,000 20,000

9,100 11,500 500 17,500 1,000 1,500 3,000 1,000 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 2,187 3,902 562 10,246 2,963 2,751 0 0 5,073

8,000 3,000 4,000 1,000 20,000 2,500 3,500 7,500 3,500 7,679

8,000 3,000 4,000 1,000 20,000 2,500 3,500 7,500 3,500 7,679

9,000 3,000 4,000 1,000 20,000 2,500 3,500 7,500 3,500 9,200

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

2,260

1,965

1,965

2,546

0

0

0

0

0

605

605

0

0

0

0

0

3,826

2,624

2,624

2,624

0

0

0

0

29,347

30,898

30,898

16,052

0

0

0

0

720-51-801-8031-000000-000 City Park

346,866

398,753

398,753

391,035

0

0

0

0

0704 Golf Services Fund

2,092,982

2,393,509

2,393,509

2,334,009

0

0

0

0

720 Golf Fund

2,092,982

2,393,509

2,393,509

2,334,009

0

0

0

0

740 Waste Management Fund 0510 Waste Management Fund 740-25-402-4045-000000-000 Waste Management 501000 501100 510000 510099 511100 511115 511120 511125 511132 511140 511145 511166 511170

Sal-Full-time Sal-Part-time Sal-Overtime Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave

1,595,114 174,100 111,854 0

2,050,602 76,320 100,000 -100,108

2,050,602 76,320 100,000 -100,108

2,019,346 76,320 100,000 -100,108

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

136,872 368,241 1,246 18,984

150,480 436,782 1,347 25,772

150,480 436,782 1,347 25,772

148,089 391,579 1,084 25,362

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,006 145,596 200,245 0

2,525 192,105 257,759 -9,949

2,525 192,105 257,759 -9,949

3,324 188,591 195,822 -9,949

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

-5,894

0

0

0

0

0

0

0

18 - 78

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

740 Waste Management Fund 0510 Waste Management Fund 740-25-402-4045-000000-000 Waste Management Accrued Comp Time Bene - HRA Contractual-Auditing Contractual-Landfill Contractual-SPSA Trash Removal Contractual - Recycling Contractual-Other Contractual-Rental Uniforms Maint-Office Equipment Supp-Custodial Supp-Food and Provisions Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Noncap-Equipment Noncap-Small Tools Dues-Memberships Tele-Telephone Cellular Indirect Cost Allocation Advertising Training Travel - Tolls Closure - Post Closure Contingency-Other Operating Bad Debt Expense Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Risk Management Charges Cap-Equipment-Other Cap-Motor Vehicles Transfer to Debt Service Fund

-1,709 0 29,182 105,687 4,067,782

0 0 14,100 118,700 3,810,400

0 0 14,100 118,700 3,810,400

0 17,974 30,000 118,700 3,000,000

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 270,701 17,052

440,000 270,610 19,800

440,000 270,610 19,800

440,000 350,000 19,800

0 0 0

0 0 0

0 0 0

0 0 0

1,512 2,593 1,410

1,515 4,000 0

1,515 4,000 0

1,515 4,000 1,500

0 0 0

0 0 0

0 0 0

0 0 0

13,287 3,639 36,485 4,313 129,898 4,038 732 0 151,297 4,376 568 30 216,582 0

10,000 10,000 55,188 60,000 0 1,400 1,000 4,000 206,432 10,000 5,000 0 688,130 0

10,000 10,000 55,188 60,000 0 1,400 1,000 4,000 206,432 10,000 5,000 0 688,130 0

10,000 10,000 55,188 60,000 130,000 1,400 1,000 4,000 198,101 10,000 5,000 30,000 250,000 200,000

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

42,378 55,334

0 35,261

0 35,261

45,000 56,424

0 0

0 0

0 0

0 0

19,452

15,527

15,527

16,374

0

0

0

0

734,322

595,447

595,447

595,447

0

0

0

0

9,626

9,626

9,626

9,626

0

0

0

0

291,321 384,710

379,400 399,865

379,400 399,865

280,376 375,447

0 0

0 0

0 0

0 0

0 0 590,046

1,602,115 0 417,326

1,602,115 0 417,326

651,805 2,495,000 379,758

0 0 0

0 0 0

0 0 0

0 0 0

740-25-402-4045-000000-000 Waste

9,934,008

12,368,477

12,368,477

12,892,895

0

0

0

0

0510 Waste Management Fund

9,934,008

12,368,477

12,368,477

12,892,895

0

0

0

0

740 Waste Management Fund

9,934,008

12,368,477

12,368,477

12,892,895

0

0

0

0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

511175 511185 521002 521203 521207 521215 521905 521910 522115 531701 531907 531914 531920 531999 532120 533010 533030 536110 542020 553000 554010 555100 555206 559080 559900 590000 610101 610102 620101 620103 620105 630101 850101 850105 990200

750 Portsmouth Parking Authority 0506 Parking Authority Fund 750-54-900-9000-000000-000 Parking Authority 501000 501100 510000 510005 510099

Sal-Full-time Sal-Part-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings

82,442 40,804 5,927 1,080 0

140,071 46,720 10,000 1,080 -40,505

140,071 46,720 10,000 1,080 -40,505

18 - 79

140,071 46,720 10,000 1,080 -40,505

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

750 Portsmouth Parking Authority 0506 Parking Authority Fund 750-54-900-9000-000000-000 Parking Authority Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Accrued Comp Time Contractual-Auditing Contractual - Merchant CC Fees Contractual-Sign Markings Contractual-Other Contractual-Parking Aids Maint-Office Equipment Repairs-Other Supp-Postage Supp-Custodial Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Construction Mat-Electrical Util-Stormwater Fees Util-Other Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Training Travel - Tolls Bad Debt Expense Computer Service Charges Telecommunications Charges Garage Equip Rental Charges Garage Contractual Charges Fuel Charges Risk Management Charges DS-Bond Principal DS-Bond Interest Depreciation Expense Amortization-Bond Disc/Prem Transfer to Debt Service Fund Trans to Parking Authority CIP

9,502 19,636 54 969

8,017 30,687 78 1,416

8,017 30,687 78 1,416

8,017 31,021 49 1,416

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 7,870 4,348 0

134 10,998 5,310 -1,031

134 10,998 5,310 -1,031

134 10,998 4,471 -1,031

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

-2,515 -52 8,209 0

0 0 8,430 5,100

0 0 8,430 5,100

0 0 8,430 3,500

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,880

7,000

7,000

4,500

0

0

0

0

16,740 68,084 22,953 48,292 1,489 823 5,623 1,681 5,577 0 1,486 11,322 102,138 9,280 965 49,711 650 10 -1,156 16,974

22,103 81,117 23,077 50,000 1,800 800 9,000 3,000 12,000 1,000 3,000 11,323 110,000 9,500 0 46,725 1,000 20 0 19,570

22,103 81,117 23,077 50,000 1,800 800 9,000 3,000 12,000 1,000 3,000 11,323 110,000 9,500 0 46,725 1,000 20 0 19,570

22,103 116,117 23,077 50,000 1,800 800 9,000 3,000 12,000 1,000 3,000 12,853 110,000 9,500 1,000 28,680 1,000 20 0 20,613

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

787

760

760

1,632

0

0

0

0

1,214

4,885

4,885

4,885

0

0

0

0

9,626

9,626

9,626

9,626

0

0

0

0

1,474 14,767

7,504 16,232

7,504 16,232

7,504 9,083

0 0

0 0

0 0

0 0

0 114,905 455,213 4,954

440,000 116,195 0 0

440,000 116,195 0 0

460,000 103,053 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

8,482

8,480

8,480

8,671

0

0

0

0

150,000

600,000

600,000

0

0

0

0

0

750-54-900-9000-000000-000 Parking

1,304,217

1,842,222

1,842,222

1,258,888

0

0

0

0

0506 Parking Authority Fund

1,304,217

1,842,222

1,842,222

1,258,888

0

0

0

0

750 Portsmouth Parking Authority

1,304,217

1,842,222

1,842,222

1,258,888

0

0

0

0

511100 511115 511120 511125 511132 511140 511145 511166 511170 511175 521002 521028 521708 521905 521906 522115 524999 531001 531701 531914 531920 531999 532120 532130 541050 541999 542010 542020 553000 555100 555206 590000 610101 610102 620101 620103 620105 630101 710100 720100 890999 891010 990200 990760

18 - 80

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

800 City Garage Fund 0511 City Garage Fund 800-55-402-4046-000000-000 City Garage Sal-Full-time Sal-Overtime Allow-On-Call Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Accrued Comp Time Contractual-Disposal Fees Contractual-Wrecker Services Contractual-Other Contractual-Rental Uniforms Maint-Equipment Repairs-Other Supp-Postage Supp-Custodial Supp-Office and Printing Supp-Wearing Apparel Supp-Other Mat-Automotive Parts Mat-Tires and Tubes Mat-Lubricants Noncap-Equipment Noncap-Small Tools Dues-Memberships Util-Other Tele-Telephone Tele-Telephone Cellular Fuel-Gasoline and Other Indirect Cost Allocation Advertising Training Travel - Tolls Travel Contingency-Other Operating Computer Service Charges Telecommunications Charges Cap-Motor Vehicles Depreciation Expense Transfer to Debt Service Fund

1,321,485 24,044 16,450 0

1,487,172 27,501 16,200 -163,690

1,487,172 27,501 16,200 -163,690

1,487,172 27,501 17,280 -163,690

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

96,918 236,638 855 15,565

115,012 266,759 840 19,697

115,012 266,759 840 19,697

115,094 272,274 889 19,711

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

661 126,618 22,898 0

1,729 154,096 32,539 -6,784

1,729 154,096 32,539 -6,784

1,729 153,970 20,072 -6,784

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

21,708 -36 0

0 0 3,000

0 0 3,000

0 0 3,000

0 0 0

0 0 0

0 0 0

0 0 0

83,858

90,000

90,000

90,000

0

0

0

0

507,948 12,198

600,000 35,000

600,000 35,000

600,000 35,000

0 0

0 0

0 0

0 0

6,875 0 3,724 206 4,422 1,909 4,383 868,740 348,131 80,571 0 5,992 0 54,792 7,396 0 1,365,421 359,919 3,791 1,500 345 0 0

12,000 4,000 7,500 1,000 7,500 3,500 9,000 1,025,000 300,000 80,000 7,000 16,500 1,000 57,000 7,700 2,500 2,536,744 456,374 4,000 10,000 250 1,500 0

12,000 4,000 7,500 1,000 7,500 3,500 9,000 1,025,000 300,000 80,000 7,000 16,500 1,000 57,000 7,700 2,500 2,536,744 456,374 4,000 10,000 250 1,500 0

12,000 4,000 7,500 1,000 7,500 3,500 9,000 1,025,000 300,000 80,000 7,000 16,500 1,000 57,000 7,700 2,500 2,536,744 491,316 4,000 10,000 250 1,500 88,040

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0

57,978

57,978

52,684

0

0

0

0

0

6,611

6,611

8,224

0

0

0

0

0 1,433,608 1,343,152

0 0 1,400,137

0 0 1,400,137

65,000 0 544,098

0 0 0

0 0 0

0 0 0

0 0 0

800-55-402-4046-000000-000 City

8,382,685

8,693,865

8,693,865

8,016,274

0

0

0

0

0511 City Garage Fund

8,382,685

8,693,865

8,693,865

8,016,274

0

0

0

0

501000 510000 510005 510099 511100 511115 511120 511125 511132 511140 511145 511166 511170 511175 521202 521212 521905 521910 522110 524999 531001 531701 531914 531920 531999 532100 532110 532160 533010 533030 536110 541999 542010 542020 543010 553000 554010 555100 555206 555210 559900 610101 610102 850105 890999 990200

18 - 81

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description 800 City Garage Fund

Fiscal Year 2018

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

8,382,685

8,693,865

8,693,865

8,016,274

0

0

0

0

810 Information Technology Fund 0115 Information Technology 810-56-113-1130-000000-000 Information Technology 501000 501100 510099 511100 511115 511120 511125 511132 511140 511145 511166 511170 511175 511185 521905 522110 523115 531001 531908 531914 531999 532150 533060 533070 542010 542020 553000 555100 555206 620101 620105 850101 890999 891999 990200

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Accrued Comp Time Bene - HRA Contractual-Other Maint-Equipment Rentals-Computer Software Supp-Postage Supp-Forms for Resale Supp-Office and Printing Supp-Other Mat-Cable and Wiring Noncap-Computers Noncap-Computer Software Tele-Telephone Tele-Telephone Cellular Indirect Cost Allocation Training Travel - Tolls Garage Equip Rental Charges Fuel Charges Cap-Equipment-Other Depreciation Expense Amortization Expense Transfer to Debt Service Fund

1,528,809 23,699 0

1,682,390 24,900 -78,216

1,682,390 24,900 -78,216

1,649,367 24,900 -78,216

0 0 0

0 0 0

0 0 0

0 0 0

113,689 180,956 496 17,901

128,700 265,270 518 22,039

128,700 265,270 518 22,039

126,175 253,616 460 21,606

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

1,057 133,031 128,683 0

2,207 154,979 152,013 -7,870

2,207 154,979 152,013 -7,870

2,080 150,867 132,797 -7,870

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

30,589 -220 0 50,614 97,038 910,965

0 0 0 32,140 134,255 1,050,592

0 0 0 32,140 134,255 1,050,592

0 0 9,804 76,140 168,947 1,522,560

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

170 20,219 443 6,920 5,077 125,406 203,424

500 25,000 1,000 10,000 5,000 150,000 45,700

500 25,000 1,000 10,000 5,000 150,000 45,700

500 25,000 1,000 5,000 10,000 417,500 43,200

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

17,258 5,465 160,262 5,519 25 4,250

15,500 4,200 117,879 19,850 0 4,250

15,500 4,200 117,879 19,850 0 4,250

17,500 7,500 175,331 19,850 0 4,250

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

880 0 119,160 92,023 251,039

1,748 109,038 0 0 250,982

1,748 109,038 0 0 250,982

1,748 32,000 0 0 257,534

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

810-56-113-1130-000000-000

4,234,848

4,324,564

4,324,564

5,071,146

0

0

0

0

0115 Information Technology

4,234,848

4,324,564

4,324,564

5,071,146

0

0

0

0

0116 Information Technology - Telecommunications 810-56-113-1131-000000-000 Telecommunications 501000 510099 511100 511115 511120 511125 511132 511140

Sal-Full-time Sal-Allow for Salary Savings Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS

280,143 0

334,598 -16,047

334,598 -16,047

334,598 -16,047

0 0

0 0

0 0

0 0

20,725 23,316 132 3,241

25,597 28,677 127 4,383

25,597 28,677 127 4,383

25,597 29,022 137 4,383

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 22,392

583 34,178

583 34,178

583 34,178

0 0

0 0

0 0

0 0

18 - 82

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

Fiscal Year 2018

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

810 Information Technology Fund 0116 Information Technology - Telecommunications 810-56-113-1131-000000-000 Telecommunications Bene-Allowance for Vacancy Sav Contractual-Other Maint-Equipment Rentals-Computer Software Repairs-Other Supp-Custodial Mat-Cable and Wiring Noncap-Radio Parts Tele-Telephone Cellular Tele-Telephone E-911 Training Cap-Equipment Communications

0

-1,423

-1,423

-1,423

0

0

0

0

50 234,440 0

37,000 256,987 0

37,000 256,987 0

5,000 219,093 10,000

0 0 0

0 0 0

0 0 0

0 0 0

6,970 0 15,000 23,339 2,569 77,686 0 0

21,500 150 15,000 65,000 3,600 90,000 12,000 0

21,500 150 15,000 65,000 3,600 90,000 12,000 0

40,000 150 15,000 65,000 3,600 90,000 10,000 100,000

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

810-56-113-1131-000000-000

710,003

911,910

911,910

968,871

0

0

0

0

0116 Information Technology -

710,003

911,910

911,910

968,871

0

0

0

0

810 Information Technology Fund

4,944,851

5,236,474

5,236,474

6,040,017

0

0

0

0

511166 521905 522110 523115 524999 531701 532150 533090 542020 542030 555100 850102

820 Risk Management Fund 0119 Finance and Budget - Risk Management Fund 820-57-110-1101-000000-000 Risk Management 501000 501100 510099 511100 511100 511115 511120 511125 511125 511132 511140 511140 511145 511166 511170 521103 521104 521105 521106 521199 521604 521605 521606 521801 521802

Sal-Full-time Sal-Part-time Sal-Allow for Salary Savings Bene-FICA Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Bene-Retirement VRS Bene-Retirement PSRS Bene-Allowance for Vacancy Sav Accrued Annual Leave Contractual-Physicals Fire Contractual-Physicals Hazmat Contractual-Physicals Police Contractual-Physicals Sheriff Contractual-Physicals Other Contractual-Return to Work Contractual-Vaccines Flu Contractual-Vaccines Hep B Contractual-PMA Auto Claims Contractual-PMA Wkr Comp Claim

92,407 4,112 0

169,737 0 -8,045

169,737 0 -8,045

98,076 0 -8,045

0 0 0

0 0 0

0 0 0

0 0 0

0 7,232 9,410 16 1,100

13,457 0 16,529 0 0

13,457 0 16,529 0 0

7,974 0 26,957 39 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0

2,304

2,304

1,366

0

0

0

0

126 8,939 0 4,960 0

627 0 18,100 6,123 -802

627 0 18,100 6,123 -802

625 0 10,447 5,075 -802

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

-1,935 40,063

0 39,850

0 39,850

0 0

0 0

0 0

0 0

0 0

9,660

11,400

11,400

0

0

0

0

0

55,675

72,320

72,320

0

0

0

0

0

32,336

47,700

47,700

0

0

0

0

0

4,352

9,011

9,011

0

0

0

0

0

1,335

3,000

3,000

0

0

0

0

0

4,906

7,700

7,700

0

0

0

0

0

3,414

9,160

9,160

0

0

0

0

0

0

8,000

8,000

8,000

0

0

0

0

218,960

85,000

85,000

0

0

0

0

0

18 - 83

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

820 Risk Management Fund 0119 Finance and Budget - Risk Management Fund 820-57-110-1101-000000-000 Risk Management 521803 521905 524110 531914 531999 535100 536110 536110 542010 542020 550115 550120 550150 550199 555100 555205 555210 610101 990200

Contractual-Workers Comp Pymts Contractual-Other Repairs-Office Equipment Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Dues-Memberships Tele-Telephone Tele-Telephone Cellular Insurance-Prov For Accr Claims Insurance-Self Ins Liab Claims Insurance-Safety Insurance-Other Training Travel-Mileage Travel Computer Service Charges Transfer to Debt Service Fund

820-57-110-1101-000000-000 Risk

2,784,930

2,208,132

2,208,132

0

0

0

0

0

91,087 0

122,000 400

122,000 400

92,000 200

0 0

0 0

0 0

0 0

3,235 0 1,118 0 0 1,479 1,409 -660,520

1,230 4,000 1,000 0 500 1,500 1,000 750,000

1,230 4,000 1,000 0 500 1,500 1,000 750,000

620 12,014 500 500 500 750 1,000 750,000

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

547,673

1,073,882

1,073,882

1,075,000

0

0

0

0

29,186 1,285,419 0 0 0 0

30,000 1,282,448 1,000 500 1,000 0

30,000 1,282,448 1,000 500 1,000 0

50,000 1,300,000 1,000 250 4,000 875

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

9,676

9,675

9,675

9,842

0

0

0

0

4,591,761

5,999,438

5,999,438

3,448,763

0

0

0

0

820-57-110-1102-000000-000 Occupational Med Services 501000 511100 511115 511120 511125 511132 511140 521802 521803 521905 524110 531914 531999 535100 536110 542010 542020 555100 555205 555210

Sal-Full-time Bene-FICA Bene-Health Insurance Bene-Dental Insurance Bene-VRS Life Insurance Bene-VLDP Disability Bene-Retirement VRS Contractual-PMA Wkr Comp Claim Contractual-Workers Comp Pymts Contractual-Other Repairs-Office Equipment Supp-Office and Printing Supp-Other Books and Publications Dues-Memberships Tele-Telephone Tele-Telephone Cellular Training Travel-Mileage Travel

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

55,000 4,208 5,500 10 721

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0

0 0 0

0 0 0

330 5,319 85,000

0 0 0

0 0 0

0 0 0

0 0 0

0

0

0

2,208,000

0

0

0

0

0 0

0 0

0 0

223,400 200

0 0

0 0

0 0

0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

500 1,000 500 250 750 500 500 250 500

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

820-57-110-1102-000000-000

0

0

0

2,592,438

0

0

0

0

0119 Finance and Budget - Risk

4,591,761

5,999,438

5,999,438

6,041,201

0

0

0

0

820 Risk Management Fund

4,591,761

5,999,438

5,999,438

6,041,201

0

0

0

0

830 Health Insurance Fund 0114 Finance and Budget - Health Insurance Fund

18 - 84

Table Of Contents

City of Portsmouth

Expenditure Line Item Budget grouped by Fund, Business Unit

Account Code Account Description

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

Fiscal Year 2018

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

830 Health Insurance Fund 0114 Finance and Budget - Health Insurance Fund 830-58-109-1092-000000-000 Health Insurance Contractual-Ins Fees-Optima Contractual-Other Claims-Health Insurance Optima Claims - HRA + 65 Retirees Insurance-Delta Care Insurance-Delta PPO Plus Insurance-Vision Svcs Indirect Cost Allocation Contingency-Other Operating OPEB TO TRUST-PRIOR YEAR

1,222,069

1,570,000

1,570,000

1,200,000

0

0

0

0

3,709 17,901,035

0 16,724,406

0 16,724,406

0 14,310,862

0 0

0 0

0 0

0 0

349,470

500,000

500,000

500,000

0

0

0

0

0 0

183,308 862,416

183,308 862,416

172,494 701,931

0 0

0 0

0 0

0 0

0 10,861 8,135

298,593 11,080 20,000

298,593 11,080 20,000

272,337 2,879 1,189,179

0 0 0

0 0 0

0 0 0

0 0 0

0

0

0

3,000,000

0

0

0

0

830-58-109-1092-000000-000 Health

19,495,279

20,169,803

20,169,803

21,349,682

0

0

0

0

0114 Finance and Budget - Health

19,495,279

20,169,803

20,169,803

21,349,682

0

0

0

0

830 Health Insurance Fund

19,495,279

20,169,803

20,169,803

21,349,682

0

0

0

0

521011 521905 550100 550101 550125 550127 550130 553000 559900 580010

900 Portsmouth City Public Schools 0901 Public Education 85010 Portsmouth City Public Education Instruction Administration, Attendance and Health Pupil Transportation Operation and Maintenance Debt and Fund Transfers Technology School Grants Fund School Food Services Fund School Textbook Fund School Risk Management Fund

0 106,502,206 106,502,206 106,446,910 0 8,166,512 8,166,512 8,619,319

0 0

0 0

0 0

0 0

0 0

6,404,615 14,462,059

6,404,615 14,462,059

6,433,474 14,144,522

0 0

0 0

0 0

0 0

0 0 0 0

3,124,832 4,891,279 18,650,117 8,420,100

3,124,832 4,891,279 18,650,117 8,420,100

3,086,922 5,572,166 18,867,500 8,618,790

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0

1,532,441 19,656,072

1,532,441 19,656,072

1,496,186 19,700,000

0 0

0 0

0 0

0 0

85010 Portsmouth City Public

0 191,810,233 191,810,233 192,985,789

0

0

0

0

0901 Public Education

0 191,810,233 191,810,233 192,985,789

0

0

0

0

900 Portsmouth City Public Schools

0 191,810,233 191,810,233 192,985,789

0

0

0

0

500001 500002 500004 500005 500007 500008 500100 500300 500500 500600

910 Community Development 0807 Community Planning and Development Program 22000 Community Development And Planning Progra Community Planning Development Block Grant (CDBG) HOME Investment Partnership Grant (HOME) Program

0

1,441,844

1,441,844

1,441,844

0

0

0

0

0

348,694

348,694

348,694

0

0

0

0

22000 Community Development And

0

1,790,538

1,790,538

1,790,538

0

0

0

0

0807 Community Planning and

0

1,790,538

1,790,538

1,790,538

0

0

0

0

910 Community Development

0

1,790,538

1,790,538

1,790,538

0

0

0

0

65500 65700

18 - 85

Table Of Contents Expenditure Line Item Budget grouped by Fund, Business Unit

City of Portsmouth Account Code Account Description

Report Total

Fiscal Year 2018

FY 2016 Actual

FY 2017 Adopted

FY 2017 Amended

FY 2018 Budget

FY 2019 Budget

FY 2020 Budget

FY 2021 Budget

FY 2022 Budget

462,725,300

615,164,260

615,164,260

624,372,377

0

0

0

0

18 - 86

Table Of Contents

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