20 27 ADOPTED BUDGET FY 2027 OPERATING BUDGET FY 2027 - 2031 CAPITAL IMPROVEMENT PROGRAM LY NC HBUR G, VIR GINIA ADOPTED FY 2027 OPERATING BUDGET and FY 2027 – 2031 CAPITAL IMPROVEMENT PROGRAM CITY OF LYNCHBURG, VIRGINIA General, Medical Insurance, Fleet, Airport, Water, Sewer, Stormwater, and Other Funds Lynchburg City Council (Left to Right): Chris Faraldi, Ward IV; Jacqueline Timmer, Ward I; Curt Diemer, Vice Mayor, Ward III; Marty Misjuns, At-Large; Larry Taylor, Mayor, At-Large; Stephanie Reed, At-Large; Sterling A. Wilder, Ward II CITY COUNCIL Larry Taylor, Mayor, At-Large Curt Diemer, Vice Mayor, Ward III Jacqueline Timmer, Ward I Sterling A. Wilder, Ward II Chris Faraldi, Ward IV Marty Misjuns, At-Large Stephanie Reed, At-Large CITY MANAGER Wynter C. Benda CITY ATTORNEY Matthew Freedman CLERK OF CITY COUNCIL Alicia Finney CITY MANAGER Wynter C. Benda DEPUTY CITY MANAGER Gregory Patrick ASSISTANT CITY MANAGER Kent White CHIEF FINANCIAL OFFICER Donna Witt BUDGET STAFF Starlette Early, Budget Analyst Megan Palmer, Budget Analyst Michelle White, Budget Analyst DEPARTMENT HEADS Airport, Cedric Simon City Assessor, Jeffrey Bandy Communications and Public Engagement, Susan Brown (Acting Director) Community Development, Tom Martin Economic Development and Tourism and Museums, Marjette Upshur Fire Department, Jonathan Wright (Interim Chief) Fleet Services, Ken Lett Human Resources, Michelle Jackson Human Services, Preston Sellers Information Technology, Brian Sprouse Parks and Recreation, Wyatt Woody Police Department, Chief Kennith Edwards, Jr. Public Library, Beverly Blair Public Works, Gaynelle Hart Water Resources, Timothy Mitchell Cover image provided by Communications and Public Engagement Photographer – Ashlee Glen Cover Design – Kiera Hight, Graphic Designer Table of Contents MAYOR’S LETTER ........................................................................................................................................................... SEE BOOKMARK CITY COUNCIL AGENDAS ................................................................................................................................................. SEE BOOKMARK This section includes the agenda item summaries presented to City Council for adoption. BUDGET ORDINANCES .................................................................................................................................................... SEE BOOKMARK This section includes the budget ordinances adopted by City Council and appropriation of funds for operating and capital budgets. CITY MANAGER’S LETTER ................................................................................................................................................ SEE BOOKMARK PROPOSED BUDGET OVERVIEW ........................................................................................................................................ SEE BOOKMARK This section includes an overview of the Proposed Budget for the major funds including budget development and engagement, funding decisions, revenues and expenditures overview, and capital projects. GENERAL INFORMATION This section includes information about the City of Lynchburg and the overall budget. City of Lynchburg Organizational Structure ...................................................................................................... 1 Lynchburg City Description ............................................................................................................................... 2 City Council Priorities ........................................................................................................................................ 3 FY 2025 Accomplishments and Recognitions ................................................................................................... 4 Miscellaneous Statistics .................................................................................................................................... 6 Map of the City ................................................................................................................................................. 10 Budget Calendar ............................................................................................................................................... 11 Understanding the Budget ................................................................................................................................ 12 Description of City Funds .................................................................................................................................. 13 Budget Process.................................................................................................................................................. 16 Budget Categories ............................................................................................................................................. 18 Rate Schedule ................................................................................................................................................... 19 ALL FUNDS This section includes the budget in summary for each fund. Summary Information Funds by Revenues and Expenditures .............................................................................................................. 21 Revenues and Expenditures by Fund Type ....................................................................................................... 23 Personnel Summary .......................................................................................................................................... 25 GENERAL FUND This section includes General Fund information for revenues and expenditures in summary, detail, and by department. Summary Information Revenues and Use of Fund Balance .................................................................................................................. 31 Expenditures, Reserves, and Transfers ............................................................................................................. 32 Financial Summary ............................................................................................................................................ 33 Committed and Assigned Fund Balance Reserves ............................................................................................ 34 Revenue Summary by Category ........................................................................................................................ 36 Revenue Highlights ........................................................................................................................................... 37 Revenue Detail .................................................................................................................................................. 47 Expenditure Detail ............................................................................................................................................ 53 City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 1 Table of Contents GENERAL FUND (CONTINUED) Program Descriptions and Operating Expenditures General Government Administration City Council and Clerk ......................................................................................................................... 55 City Manager Offices .......................................................................................................................... 57 City Assessor ....................................................................................................................................... 59 City Attorney....................................................................................................................................... 62 Self-Insurance ....................................................................................................................... 65 Commissioner of the Revenue............................................................................................................ 66 Financial Services ................................................................................................................................ 68 Office of Management and Budget ...................................................................................... 70 Accounting Division .............................................................................................................. 71 Billings and Collections Division ........................................................................................... 72 Procurement Division ........................................................................................................... 73 Human Resources ............................................................................................................................... 74 Occupational Health ............................................................................................................. 78 Information Technology (IT) ............................................................................................................... 79 Administration Division ........................................................................................................ 82 Application Services Division ................................................................................................ 83 Geographic Information System (GIS) Division .................................................................... 84 Network Services Division .................................................................................................... 85 Registrar ............................................................................................................................................. 86 Electoral Board ................................................................................................................................... 88 State Treasurer ................................................................................................................................... 89 Judicial Administration Circuit Court Clerk (24th Judicial District) ............................................................................................ 91 Circuit Court Judges (24th Judicial District) ......................................................................................... 93 Office of the Commonwealth’s Attorney ........................................................................................... 95 Fines and Fees ...................................................................................................................... 99 General District Court ......................................................................................................................... 100 Juvenile and Domestic Relations (J&DR) District Court ...................................................................... 101 Magistrate .......................................................................................................................................... 102 Sheriff’s Office .................................................................................................................................... 103 Court Service Unit (24th Judicial District) ............................................................................................ 106 Public Safety Police Department .............................................................................................................................. 107 Range Operations ................................................................................................................. 111 Off-Duty ................................................................................................................................ 112 Animal Control Unit .............................................................................................................. 113 Emergency Communications ................................................................................................ 114 Fire Department ................................................................................................................................. 115 Technical Rescue Team (TRT)/Partners in Emergency Response (PIER) Program................ 120 City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 2 Table of Contents GENERAL FUND (CONTINUED) Program Descriptions and Operating Expenditures (continued) Public Works Public Works ....................................................................................................................................... 121 Administration...................................................................................................................... 124 Building Maintenance .......................................................................................................... 125 Human Services Building ...................................................................................................... 126 Parks and Grounds Maintenance ......................................................................................... 127 Engineering........................................................................................................................... 128 Street Maintenance.............................................................................................................. 129 Snow and Ice Removal ......................................................................................................... 130 Refuse ................................................................................................................................... 131 Baseball Stadium Maintenance ............................................................................................ 132 Health and Human Services Human Services – Social Services ....................................................................................................... 133 Administration ..................................................................................................................... 136 Public Assistance ................................................................................................................. 137 Human Services – Juvenile Services ................................................................................................... 138 Parks, Recreation, and Cultural Public Library ...................................................................................................................................... 141 Law Library ........................................................................................................................... 145 Parks and Recreation .......................................................................................................................... 146 Recreation Services .............................................................................................................. 150 Community Market .............................................................................................................. 151 Community Development Community Development .................................................................................................................. 153 Office of the Director ........................................................................................................... 156 Inspections and Code Compliance Division .......................................................................... 157 Planning Division .................................................................................................................. 158 Zoning and Natural Resources Division ................................................................................ 159 Office of Economic Development and Tourism .................................................................................. 160 Museums .............................................................................................................................. 165 Department of Communications and Public Engagement ................................................................. 166 External Service Providers ................................................................................................................................. 169 Transfers/Non-Departmental ........................................................................................................................... 171 Debt Service ...................................................................................................................................................... 173 City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 3 Table of Contents COMPONENT UNITS This section includes detailed budget summaries for organizations whose board members are appointed by City Council and are funded with tax revenues. Schools Operating Fund .................................................................................................................................... 189 Greater Lynchburg Transit Company (GLTC) .................................................................................................... 198 MEDICAL INSURANCE FUND This section includes budget information regarding the City’s benefit and employee deductions for health, dental, and vision insurance. Fund Summary .................................................................................................................................................. 199 FLEET SERVICES FUND This section includes budget information regarding the City’s heavy equipment and vehicles. Organization Chart ............................................................................................................................................ 201 Fund Summary .................................................................................................................................................. 202 AIRPORT FUND This section includes budget information regarding the City’s airport. Organization Chart ............................................................................................................................................ 205 Fund Summary .................................................................................................................................................. 207 Revenue Summary ............................................................................................................................................ 208 Expenditure Summary ...................................................................................................................................... 209 Administration .................................................................................................................................................. 211 Terminal ............................................................................................................................................................ 212 Airfield............................................................................................................................................................... 213 General Aviation .............................................................................................................................................. 214 Other Operations .............................................................................................................................................. 215 Police and Fire Services ..................................................................................................................................... 216 Snow Removal .................................................................................................................................................. 217 WATER FUND This section includes budget information regarding the City’s water system. Organization Chart ............................................................................................................................................ 219 Debt Coverage .................................................................................................................................................. 221 Fund Summary .................................................................................................................................................. 222 Revenue Summary ............................................................................................................................................ 223 Expenditure Summary ...................................................................................................................................... 224 Administration/Engineering Division ................................................................................................................ 226 Meter Reading Division ..................................................................................................................................... 227 Water Line Maintenance Division ..................................................................................................................... 228 Water Treatment Plant Division ....................................................................................................................... 229 City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 4 Table of Contents SEWER FUND This section includes budget information regarding the City’s sewer system. Organization Chart ............................................................................................................................................ 231 Debt Coverage .................................................................................................................................................. 233 Fund Summary .................................................................................................................................................. 234 Revenue Summary ............................................................................................................................................ 235 Expenditure Summary ...................................................................................................................................... 236 Sewer Line Maintenance Division ..................................................................................................................... 238 Wastewater Treatment Plant Division .............................................................................................................. 239 STORMWATER FUND This section includes budget information regarding the City’s stormwater system. Organization Chart ............................................................................................................................................ 241 Debt Coverage .................................................................................................................................................. 243 Fund Summary .................................................................................................................................................. 244 Revenue Summary ............................................................................................................................................ 245 Expenditure Summary ...................................................................................................................................... 246 Stormwater Division ......................................................................................................................................... 248 OTHER FUNDS This section includes budget information regarding the City’s grants and minor funds. City/Federal/State Aid Fund ............................................................................................................................. 249 Office of the Commonwealth’s Attorney Grants ................................................................................... 251 Office of Economic Development and Tourism Grants ......................................................................... 252 Fire Department Grants ........................................................................................................................ 253 Police Department Grants ..................................................................................................................... 254 Human Services – Social Services Grants .............................................................................................. 255 Information Technology Grant .............................................................................................................. 257 Community Corrections and Pretrial Services Program Grant .............................................................. 258 Temporary Assistance for Needy Families (TANF) Grant ...................................................................... 259 Virginia Juvenile Community Crime Control Act (VJCCCA) .................................................................... 260 Central Virginia Criminal Justice Academy (CVCJA) ............................................................................... 261 Non-Departmental – Workforce Innovation and Opportunity Act (WIOA) Grant ................................ 262 Lynchburg Adult Recovery Court Program (24th Judicial Circuit) ......................................................... 263 Community Development Block Grant (CDBG) Fund........................................................................................ 264 Children’s Services Act (CSA) Fund ................................................................................................................... 266 Forfeited Assets Fund ....................................................................................................................................... 267 HOME Investment Partnerships Program Fund ................................................................................................ 268 Lynchburg Expressway Appearance Fund (LEAF).............................................................................................. 270 Regional Juvenile Detention Center Fund......................................................................................................... 271 Risk Management Fund .................................................................................................................................... 274 Special Welfare Fund ........................................................................................................................................ 277 Technology Fund ............................................................................................................................................... 278 City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 5 Table of Contents GLOSSARY AND ACRONYMS ............................................................................................................................................. SEE BOOKMARK Glossary............................................................................................................................................................. 279 Acronyms ......................................................................................................................................................... 284 FINANCIAL MANAGEMENT POLICIES .................................................................................................................................. SEE BOOKMARK This section includes the financial policies adopted by City Council and the timeline for amendments and reaffirmation. Policy I - Fund Balance ...................................................................................................................................... 286 Policy II - Debt Management ............................................................................................................................ 288 Policy III - Budget .............................................................................................................................................. 289 Policy IV - Investment ....................................................................................................................................... 291 Appendix 1: Glossary of Investment Terms ..................................................................................................... 296 CAPITAL IMPROVEMENT PROGRAM (CIP) ........................................................................................................................... SEE BOOKMARK This section includes summaries and detailed project pages for the City’s Capital Improvement Program (CIP). City of Lynchburg, Virginia, Operating Budget, FY 2027 TOC 6 July 1, 2026 Dear Citizens of Lynchburg: City Council has adopted the FY 2027 Operating and Capital Budgets following a budget retreat; work session; joint sessions with Greater Lynchburg Transit Company and Lynchburg City School Board; and public hearings, deliberations, and review. Adjustments to the FY 2027 Proposed General Fund Operating Budget are as follows: FY 2027 FY 2027 Proposed Adopted Budget Adjustments Budget Revenues and Use of Fund Balance Revenues $247,116,050 ($3,380,000) $243,736,050 Use of Fund Balance, Committed/Assigned Fund Balance, and Other 12,125,463 2,064,735 14,190,198 Total Revenues and Use of Fund Balance $259,241,513 ($1,315,265) $257,926,248 Expenditures, Reserves, and Transfers Operating $167,378,320 $167,378,320 Debt Service 20,153,682 20,153,682 Schools - Operations 44,206,870 44,206,870 Schools - Operations (One-Time Funding) 0 661,354 661,354 Greater Lynchburg Transit Company (GLTC) - City Operating 1,879,308 1,879,308 Transfers to Other Funds 2,803,872 (900,000) 1,903,872 External Service Providers 10,732,292 10,732,292 Addition to Reserve: Law Library 2,900 2,900 Addition to Reserve: Recreation Programs 102,525 102,525 Addition to Reserve: Public Safety Building 53,994 53,994 Addition to Reserve: General Fund Reserve for Contingencies 1,200,000 1,200,000 Transfer to School Capital Projects Fund 1,645,222 (661,354) 983,868 Transfer to City Capital Projects Fund 9,082,528 (415,265) 8,667,263 Total Expenditures, Reserves, and Transfers $259,241,513 ($1,315,265) $257,926,248 Details of these adjustments, outlining the appropriations to various City funds, can be found within the bookmarks for Council Agendas and Budget Ordinances. I want to thank City Council for working together to adopt this budget. Thank you. Sincerely, Mayor Larry Taylor City Council Agenda Item VI.12. Action AGENDA ITEM SUMMARY MEETING DATE PRESENTED BY May 12, 2026 Wynter Benda, City Manager AGENDA ITEM # VI.12 First Reading on the adoption of the FY 2027 Budget: RECOMMENDATION A) Adopt an Ordinance to increase the Water and Stormwater Rates; B) Adopt an Ordinance and Appropriate the FY 2027 General Fund Operating Budget (excluding Discretionary External Service Providers and Schools Operating Budget); C) Adopt an Ordinance and Appropriate the FY 2027 Discretionary External Service Providers Budget; D) Adopt an Ordinance and Appropriate the FY 2027 Operating Fund Budgets for all other funds; E) Adopt an Ordinance and Appropriate the FY 2027 Schools Operating Budget by major classification; F) Adopt an Ordinance for the FY 2027 - 2031 Capital Improvement Program and Appropriate the FY 2027 Capital Budget; G) Adopt an Ordinance and Appropriate $50,000 of the FY 2027 Reserve for Contingencies for use by the City Manager; H) Adopt an Ordinance to set the Personal Property Tax Relief Rate at 31.50% for January 1, 2026 through December 31, 2026; I) Adopt an Ordinance to prohibit charging certain trash collection fees in the City for FY 2027; J) Adopt an Ordinance to prohibit charging motor vehicle license fees in the City for FY 2027 SUMMARY Following the April 23, 2026 Public Hearing and further discussion during the April 28, 2026 City Council work session, including staff adjustments, the Proposed FY 2027 General Fund Budget was reconciled as follows: Fund Balance With the adjustments noted above, the Unassigned General Fund Balance as of June 30, 2027 is projected to be $24,373,605 or 10.0% of revenues. City Council’s target for Unassigned General Fund Balance is a minimum of 10% of General Fund revenues with a goal of 15% as the City strives to grow incrementally each year subject to revenues available. Schools - Operations (One-Time Funding) Addition of $661,354 for Schools - Operations (One-Time Funding) using General Fund one-time funds previously planned for Schools Capital pay-as-you-go projects in the Proposed FY 2027 Budget; this realignment was provided by Lynchburg City Schools. Fleet Services Fund The Fleet Services Fund has been amended to reduce the Transfer from General Fund by $900,000, offset by an increase of Bond Proceeds of $900,000, resulting in a net-zero amendment. Community Development Block Grant (CDBG) Fund The Community Development Block Grant (CDBG) Fund has been amended by $18,852 to reflect the final entitlement amount. HOME Investment Partnerships Program Fund The HOME Investment Partnerships Program Fund has been amended by $4,235 to reflect the final entitlement amount. City Capital Projects Fund The City Capital Projects Fund has been amended to reduce the General Fund - Transfer to City Capital Projects Fund by $415,265. Schools Capital Projects Fund The Schools Capital Projects Fund has been amended to reduce the General Fund - Transfer to Schools Capital Projects Fund by $661,354, realigning funds proposed for FY 2027 Schools Capital pay-as-you-go projects to one-time Schools - Operations (One-Time Funding) items as provided by Lynchburg City Schools. PRIOR ACTION(S) March 26, 2026: City Manager introduced the Proposed FY 2027 Budgets for General, Schools, Water, Sewer, Stormwater, Airport, Medical Insurance, Fleet Services, and Other Funds, and the FY 2027 - 2031 Capital Improvement Program April 3, 2026: City Council Budget Retreat April 14, 2026: 1. City Council and GLTC Board, Joint Meeting 2. City Council and City Schools, Joint Meeting April 23, 2026: 1. Water Resources Rate Increase Public Hearing 2. FY 2027 Proposed Budget Public Hearing April 28, 2026: City Council Budget Work Session, FY 2027 Budget (continued) FISCAL IMPACT As noted in budget ordinances. CONTACT(S) Wynter Benda, City Manager Gregory Patrick, Deputy City Manager Donna Witt, Chief Financial Officer ATTACHMENT(S) 1. Details of Budget Decisions FY 2027 REVIEWED BY Date: May 05, 2026 Donna Witt, Chief Financial Officer Date: May 07, 2026 Gregory Patrick, Deputy City Manager Date: May 07, 2026 Alicia Finney-Andrews, Clerk of Council BALANCING THE FY 2027 GENERAL FUND BUDGET Revenues and Use of Fund Balance $247,116,050 Proposed Revenues (from the FY 2027 City Manager's Proposed Operating Budget) 12,125,463 Use of Fund Balance, Committed/Assigned Fund Balance, and Other $259,241,513 Total Proposed Revenues and Use of Fund Balance Increase/(Decrease) Adjustments: Revenue Summary Non-dedicated Revenue Adjustments ($1,550,000) Motor Vehicle License fees waived for FY 2027 Dedicated Revenue Adjustments $650,000 State Categorical Aid adjustments to waive Motor Vehicle License fees for FY 2027 (2,480,000) Trash Collection fees waived for FY 2027 ($3,380,000) Total Adjustments: Non-dedicated and Dedicated Revenues Use of Fund Balance, Committed/Assigned Fund Balance, and Other $1,726,735 Use of Debt Service Reserve to waive Trash Collection fees for FY 2027 753,265 Use of Fund Balance to waive Trash Collection fees for FY 2027 (415,265) Use of Fund Balance for one-time capital expenditures $2,064,735 Total Adjustments: Use of Fund Balance, Committed/Assigned Fund Balance, and Other ($1,315,265) Total Adjustments: Revenue Summary $257,926,248 Revised Revenues and Use of Fund Balance Expenditures, Reserves, and Transfers $259,241,513 Proposed Expenditures, Reserves, and Transfers (from the FY 2027 City Manager's Proposed Operating Budget) Increase/(Decrease) Adjustments: Expenditures, Reserves, and Transfers 661,354 Schools - Operations (One-Time Funding) - Add one-time funding for Schools operating needs for FY 2027 ($900,000) Transfers to Other Funds - Reduce transfer to Fleet Fund due to use of bond proceeds to waive Motor Vehicle License fees for FY 2027 (661,354) Transfers to Capital Funds - Reduce transfer to Schools Capital Projects Fund to use one-time funding for operating needs for FY 2027 (415,265) Transfers to Capital Funds - Reduce transfer to City Capital Projects Fund ($1,315,265) Total Adjustments: Expenditures, Reserves, and Transfers $257,926,248 Revised Expenditures, Reserves, and Transfers $0 Balance of Revised Revenues, Use of Fund Balance, and Expenditures Page 1 of 1 City Council Agenda Item VI.15. Action AGENDA ITEM SUMMARY MEETING DATE PRESENTED BY May 26, 2026 Wynter Benda, City Manager AGENDA ITEM # VI.15 Second Reading on the adoption of the FY 2027 Budget: RECOMMENDATION B) Adopt an Ordinance and Appropriate the FY 2027 General Fund Operating Budget (excluding Discretionary External Service Providers and Schools Operating Budget); C) Adopt an Ordinance and Appropriate the FY 2027 Discretionary External Service Providers Budget (on Consent Agenda); Da) Adopt an Ordinance and Appropriate the FY 2027 Operating Fund Budgets for all other funds except for Water Fund and Stormwater Fund; E) Adopt an Ordinance and Appropriate the FY 2027 Schools Operating Budget by major classification; F) Adopt an Ordinance for the FY 2027 - 2031 Capital Improvement Program and Appropriate the FY 2027 Capital Budget; G) Adopt an Ordinance and Appropriate $50,000 of the FY 2027 Reserve for Contingencies for use by the City Manager; SUMMARY Following the April 23, 2026 Public Hearing and further discussion during the April 28, 2026 City Council work session, including staff adjustments, the Proposed FY 2027 General Fund Budget was reconciled as follows: Fund Balance With the adjustments noted above, the Unassigned General Fund Balance as of June 30, 2027 is projected to be $24,373,605 or 10.0% of revenues. City Council’s target for Unassigned General Fund Balance is a minimum of 10% of General Fund revenues with a goal of 15% as the City strives to grow incrementally each year subject to revenues available. Schools - Operations (One-Time Funding) Addition of $661,354 for Schools - Operations (One-Time Funding) using General Fund one-time funds previously planned for Schools Capital pay-as-you-go projects in the Proposed FY 2027 Budget; this realignment was provided by Lynchburg City Schools. Fleet Services Fund The Fleet Services Fund has been amended to reduce the Transfer from General Fund by $900,000, offset by an increase of Bond Proceeds of $900,000, resulting in a net-zero amendment. Community Development Block Grant (CDBG) Fund The Community Development Block Grant (CDBG) Fund has been amended by $18,852 to reflect the final entitlement amount. HOME Investment Partnerships Program Fund The HOME Investment Partnerships Program Fund has been amended by $4,235 to reflect the final entitlement amount. City Capital Projects Fund The City Capital Projects Fund has been amended to reduce the General Fund - Transfer to City Capital Projects Fund by $415,265. Schools Capital Projects Fund The Schools Capital Projects Fund has been amended to reduce the General Fund - Transfer to Schools Capital Projects Fund by $661,354, realigning funds proposed for FY 2027 Schools Capital pay-as-you-go projects to one-time Schools - Operations (One-Time Funding) items as provided by Lynchburg City Schools. PRIOR ACTION(S) March 26, 2026: City Manager introduced the Proposed FY 2027 Budgets for General, Schools, Water, Sewer, Stormwater, Airport, Medical Insurance, Fleet Services, and Other Funds, and the FY 2027 - 2031 Capital Improvement Program April 3, 2026: City Council Budget Retreat April 14, 2026: 1. City Council and GLTC Board, Joint Meeting 2. City Council and City Schools, Joint Meeting April 23, 2026: 1. Water Resources Rate Increase Public Hearing 2. FY 2027 Proposed Budget Public Hearing April 28, 2026: City Council Budget Work Session, FY 2027 Budget (continued) May 12, 2026: City Council Meeting, FY 2027 Budget - First Reading FISCAL IMPACT As noted in budget ordinances. CONTACT(S) Wynter Benda, City Manager Gregory Patrick, Deputy City Manager Donna Witt, Chief Financial Officer ATTACHMENT(S) 1. Details of Budget Decisions FY 2027 REVIEWED BY Date: May 19, 2026 Donna Witt, Chief Financial Officer Date: May 21, 2026 Gregory Patrick, Deputy City Manager Date: May 21, 2026 Alicia Finney-Andrews, Clerk of Council BALANCING THE FY 2027 GENERAL FUND BUDGET Revenues and Use of Fund Balance $247,116,050 Proposed Revenues (from the FY 2027 City Manager's Proposed Operating Budget) 12,125,463 Use of Fund Balance, Committed/Assigned Fund Balance, and Other $259,241,513 Total Proposed Revenues and Use of Fund Balance Increase/(Decrease) Adjustments: Revenue Summary Non-dedicated Revenue Adjustments ($1,550,000) Motor Vehicle License fees waived for FY 2027 Dedicated Revenue Adjustments $650,000 State Categorical Aid adjustments to waive Motor Vehicle License fees for FY 2027 (2,480,000) Trash Collection fees waived for FY 2027 ($3,380,000) Total Adjustments: Non-dedicated and Dedicated Revenues Use of Fund Balance, Committed/Assigned Fund Balance, and Other $1,726,735 Use of Debt Service Reserve to waive Trash Collection fees for FY 2027 753,265 Use of Fund Balance to waive Trash Collection fees for FY 2027 (415,265) Use of Fund Balance for one-time capital expenditures $2,064,735 Total Adjustments: Use of Fund Balance, Committed/Assigned Fund Balance, and Other ($1,315,265) Total Adjustments: Revenue Summary $257,926,248 Revised Revenues and Use of Fund Balance Expenditures, Reserves, and Transfers $259,241,513 Proposed Expenditures, Reserves, and Transfers (from the FY 2027 City Manager's Proposed Operating Budget) Increase/(Decrease) Adjustments: Expenditures, Reserves, and Transfers 661,354 Schools - Operations (One-Time Funding) - Add one-time funding for Schools operating needs for FY 2027 ($900,000) Transfers to Other Funds - Reduce transfer to Fleet Fund due to use of bond proceeds to waive Motor Vehicle License fees for FY 2027 (661,354) Transfers to Capital Funds - Reduce transfer to Schools Capital Projects Fund to use one-time funding for operating needs for FY 2027 (415,265) Transfers to Capital Funds - Reduce transfer to City Capital Projects Fund ($1,315,265) Total Adjustments: Expenditures, Reserves, and Transfers $257,926,248 Revised Expenditures, Reserves, and Transfers $0 Balance of Revised Revenues, Use of Fund Balance, and Expenditures Page 1 of 1 City Council Agenda Item VI.16. Action AGENDA ITEM SUMMARY MEETING DATE PRESENTED BY May 26, 2026 Wynter Benda, City Manager AGENDA ITEM # VI.16 First Reading on the adoption of the FY 2027 Water Fund and Stormwater Fund Operating Budgets: RECOMMENDATION Db) Adopt and Appropriate the FY 2027 Water and Stormwater Funds Operating Budgets. SUMMARY This ordinance reflects the following adjustments from the City Manager's Proposed Budget. PRIOR ACTION(S) May 12, 2026: City Council Meeting, FY 2027 Budget - First Reading; denial of Water and Stormwater Rate Increase FISCAL IMPACT As noted in budget ordinance. CONTACT(S) Wynter Benda, City Manager Gregory Patrick, Deputy City Manager Donna Witt, Chief Financial Officer ATTACHMENT(S) None REVIEWED BY Date: May 21, 2026 Donna Witt, Chief Financial Officer Date: May 21, 2026 Matthew Freedman, City Attorney Date: May 21, 2026 Gregory Patrick, Deputy City Manager Date: May 21, 2026 Alicia Finney-Andrews, Clerk of Council City Council Agenda Item IV.6. Action AGENDA ITEM SUMMARY MEETING DATE PRESENTED BY June 9, 2026 Timothy Mitchell, Director of Water Resources AGENDA ITEM # IV.6 Consideration of adopting Ordinance #O-26-___ increasing the Water and Stormwater Rates. RECOMMENDATION Upon conclusion of the Public Hearing adopt the proposed Water and Stormwater rate increases. SUMMARY On April 23, 2026, the ordinance to adopt the proposed Water and Stormwater rates for FY 2027 was not approved by City Council. At the May 26, 2026 Work Session, Council discussed the Water and Stormwater Funds' proposed budgets and at the Regular meeting on the same date, had a first reading of said Funds' FY 2027 Operating budgets. During the discussion, Council determined it would like to hold a public hearing to revisit the rates proposed for Water and Stormwater for FY 2027. PRIOR ACTION(S) April 23, 2026: Special Called Meeting, Public Hearing - Water and Stormwater Rate Increases May 12, 2026: Regular Meeting, City Council voted not to approve the proposed rate increases. May 26, 2026: Regular Meeting, City Council requested to hold another public hearing on Water and Stormwater Rates in order to revisit the rate discussion. FISCAL IMPACT CONTACT(S) Timothy Mitchell, Director of Water Resources ATTACHMENT(S) 1. Proposed Ordinance - Water and SWM Rate Increases (Final) REVIEWED BY Date: June 04, 2026 Timothy Mitchell, Director of Water Resources Date: June 04, 2026 Gregory Patrick, Deputy City Manager Date: June 04, 2026 Alicia Finney-Andrews, Clerk of Council City Council Agenda Item VI.14. Action AGENDA ITEM SUMMARY MEETING DATE PRESENTED BY June 9, 2026 Wynter Benda, City Manager AGENDA ITEM # VI.14 Second Reading on the adoption of the FY 2027 Discretionary External Service Providers Budget and Water and Stormwater Funds Operating Budgets. RECOMMENDATION C) Consideration of ratifying the adoption of Ordinance #O-26-045 by at least a two-thirds majority vote and adopting and appropriating the FY 2027 Discretionary External Service Providers Budget; Db) Adopt and Appropriate the FY 2027 Water and Stormwater Funds Operating Budgets. SUMMARY The May 26, 2026 Consent Agenda that included the FY 2027 Discretionary External Service Providers Budget passed with a 4-3 vote. However, Ordinance #O-26-045 requires a two – thirds majority vote (five of seven) to adopt. The second reading for Water and Stormwater Operating budgets, including adjustments to Ordinance #O-26-046b, will follow the public hearing and vote on Water and Stormwater rate increases. PRIOR ACTION(S) March 26, 2026: City Manager introduced the Proposed FY 2027 Budgets for General, Schools, Water, Sewer, Stormwater, Airport, Medical Insurance, Fleet Services, and Other Funds, and the FY 2027 - 2031 Capital Improvement Program April 3, 2026: City Council Budget Retreat April 14, 2026: 1. City Council and GLTC Board, Joint Meeting 2. City Council and Lynchburg City School Board, Joint Meeting April 23, 2026: 1. Water Resources Rate Increase Public Hearing 2. FY 2027 Proposed Budget Public Hearing April 28, 2026: City Council Budget Work Session, FY 2027 Budget (continued) May 12, 2026: City Council Meeting, FY 2027 Budget - First Reading; City Council voted not to approve the proposed Water and Stormwater Rate Increases May 26, 2026: City Council Meeting, Adoption of the FY 2027 Operating (excluding Discretionary External Service Providers, Water Fund, and Stormwater Fund) and Capital Budgets City Council Meeting, FY 2027 Budget - Second Reading on the Discretionary External Service Providers Budget (Consent Agenda) City Council Meeting, FY 2027 Budget - First Reading on the Water Fund and Stormwater Fund Operating Budgets June 9, 2026: Water and Stormwater Rate Increases Public Hearing FISCAL IMPACT As noted in budget ordinances. CONTACT(S) Wynter Benda, City Manager Gregory Patrick, Deputy City Manager Donna Witt, Chief Financial Officer ATTACHMENT(S) None REVIEWED BY Date: June 04, 2026 Donna Witt, Chief Financial Officer Date: June 04, 2026 Gregory Patrick, Deputy City Manager Date: June 04, 2026 Alicia Finney-Andrews, Clerk of Council ORDINANCE: #O-26-044 BE IT ORDAINED that by majority vote of City Council the FY 2027 General Fund Operating Budget (excluding Discretionary External Service Providers and Schools Operating Budget), including the revenues and expenditures proposed by the City Manager and revised by the City Council, be adopted as the annual operating budget of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 and said funds be appropriated as follows: GENERAL FUND REVENUES GENERAL FUND EXPENDITURES Non-Dedicated Revenues General Government $19,428,764 General Property Taxes $109,885,472 Judicial Administration 7,785,333 Other Local Taxes 71,144,579 Public Safety 60,033,908 Permits, Fees, and Regulatory Licenses 1,013,220 Public Works 28,900,175 Fines and Forfeitures 303,000 Health and Human Services 29,011,286 Revenue from Use of Money and Property 3,011,340 Parks, Recreation, and Cultural 6,642,005 Charges for Services 5,368,276 Community Development 6,897,465 Miscellaneous 398,700 Non-Departmental 8,679,384 Commonwealth for State Non-Categorical Aid 6,368,584 Transfers to Other Funds 1,903,872 Dedicated Revenues Debt Service - General Fund 12,374,829 Permits, Fees, and Regulatory Licenses 257,000 Debt Service - Schools 7,778,853 Charges for Services 4,129,242 Reserves 1,359,419 Recreation Revenue 406,000 Transfer to City Capital Projects Fund 8,667,263 Miscellaneous 3,805,464 Transfer to Schools Capital Projects Fund 983,868 Revenue from the Commonwealth Subtotal $200,446,424 Categorical Aid for State Shared Expenditures 4,554,506 State Categorical Aid 22,236,654 Component Units 1 Revenue from the Federal Government 10,854,013 Lynchburg City Schools - Local - Operating 44,206,870 1 Lynchburg City Schools - Local - Operating (One-Time Funding) 661,354 Greater Lynchburg Transit Company - Local Operating 1,879,308 Transfers from Other Funds 51,055 Use of Committed/Assigned Fund Balance and Other 4,673,393 External Service Providers - Mandated 9,890,374 External Service Providers - Contractual 776,918 1 Use of (Addition to) Unassigned Fund Balance 9,465,750 External Service Providers - Discretionary 65,000 Total $257,926,248 Total $257,926,248 1 To be considered separately. Introduced: May 12, 2026 Adopted: May 26, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-045 BE IT ORDAINED that by two – thirds majority vote (five of seven) of City Council the FY 2027 Discretionary External Service Providers Budget of $65,000 proposed by the City Manager be adopted as part of the operating budget of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 and said funds be appropriated as follows: DISCRETIONARY Central Virginia Alliance for Community Living ........................................$25,000 Impact Living Services ‐ Impact First Responders .....................................40,000 TOTAL DISCRETIONARY .............................................................................$65,000 Introduced: May 12, 2026 Adopted: June 9, 2026 Certified: Clerk of Council ORDINANCE: #O-26-066 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LYNCHBURG: 1. That Ordinance #O-26-045, Introduced with a 7-0 (Yes – No) majority vote of the City Council on May 12, 2026 and Adopted with a 4-3 (Yes – No) majority vote (versus the required two-thirds majority vote) of the City Council on May 26, 2026, is hereby ratified and re-approved by at least a two-thirds majority (five of seven) vote of the City Council. 2. That, as provided in Ordinance #O-26-045, the FY 2027 Discretionary External Service Providers Budget of $65,000 proposed by the City Manager is hereby adopted as part of the operating budget of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 and said funds are hereby appropriated as follows: DISCRETIONARY Central Virginia Alliance for Community Living ........................................$25,000 Impact Living Services ‐ Impact First Responders .....................................40,000 TOTAL DISCRETIONARY .............................................................................$65,000 Adopted: June 9, 2026 Certified: Clerk of Council ORDINANCE: #O-26-046a BE IT ORDAINED that by majority vote of City Council the FY 2027 budgets of the funds mentioned herein be adopted for the purposes herein mentioned and said funds be appropriated from the funds and resources of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 as follows: MEDICAL INSURANCE FUND REVENUES MEDICAL INSURANCE FUND EXPENDITURES Charges for Service $18,994,148 Operations $18,994,148 Use of (Addition to) Unassigned Fund Balance 0 Total $18,994,148 Total $18,994,148 FLEET SERVICES FUND REVENUES FLEET SERVICES FUND EXPENDITURES Revenues $13,405,506 Operations $12,347,542 Use of (Addition to) Unassigned Fund Balance 0 Debt Service 1,057,964 Total $13,405,506 Total $13,405,506 AIRPORT FUND REVENUES AIRPORT FUND EXPENDITURES Revenue from Cost Centers $3,594,193 Operations $3,613,532 Interest and Other 286,000 Debt Service 169,725 Use of (Addition to) Unassigned Fund Balance (96,936) Total $3,783,257 Total $3,783,257 WATER FUND REVENUES WATER FUND EXPENDITURES Charges for Service $17,968,345 Operations $15,227,886 Water Contracts (Amherst/Bedford/Campbell/Industrial) 2,713,080 Debt Service 5,066,396 Interest and Other 378,500 Transfer to Water Capital Fund 820,000 Use of (Addition to) Unassigned Fund Balance 54,357 Total $21,114,282 Total $21,114,282 SEWER FUND REVENUES SEWER FUND EXPENDITURES Charges for Services $27,118,269 Operations $20,468,116 Sewer Contracts (Amherst/Bedford/Campbell/Industrial) 6,158,662 Debt Service 9,316,775 Interest and Other 783,711 Transfer to Sewer Capital Fund 6,900,000 Use of (Addition to) Unassigned Fund Balance 2,624,249 Total $36,684,891 Total $36,684,891 STORMWATER FUND REVENUES STORMWATER FUND EXPENDITURES Charges for Services $4,718,260 Operations $4,206,105 State Categorical Aid 275,000 Debt Service 746,756 Interest and Other 66,500 Transfer to Stormwater Capital Fund 600,000 Use of (Addition to) Unassigned Fund Balance 493,101 Total $5,552,861 Total $5,552,861 CITY/FEDERAL/STATE AID FUND REVENUES CITY/FEDERAL/STATE AID FUND EXPENDITURES Revenue from the Federal Government $2,002,400 Operations $5,455,655 Revenue from the Commonwealth 2,048,891 Transfer to General Fund 51,055 Other 1,039,245 Total $5,506,710 In-Kind 20,150 Opioid Abatement Funds 62,560 Transfer from General Fund 282,409 Use of (Addition to) Unassigned Fund Balance 51,055 Total $5,506,710 COMMUNITY DEVELOPMENT BLOCK GRANT REVENUES COMMUNITY DEVELOPMENT BLOCK GRANT EXPENDITURES Federal Entitlement $769,831 Operations $769,831 Total $769,831 Total $769,831 CHILDREN'S SERVICES ACT FUND REVENUES CHILDREN'S SERVICES ACT FUND EXPENDITURES Revenue from the Commonwealth $6,667,909 Operations $9,500,000 Contribution from the General Fund 2,575,950 Total $9,500,000 Contribution from Lynchburg City Schools 196,541 Miscellaneous 59,600 Total $9,500,000 HOME INVESTMENT TRUST FUND REVENUES HOME INVESTMENT TRUST FUND EXPENDITURES Federal Entitlement $324,753 Operations $324,753 Total $324,753 Total $324,753 LYNCHBURG EXPRESSWAY APPEARANCE FUND (LEAF) REVENUES LYNCHBURG EXPRESSWAY APPEARANCE FUND (LEAF) EXPENDITURES Use of (Addition to) Unassigned Fund Balance $75,000 Operations $75,000 Total $75,000 Total $75,000 REGIONAL JUVENILE DETENTION CENTER FUND REVENUES REGIONAL JUVENILE DETENTION CENTER FUND EXPENDITURES Charges for Services $2,633,919 Operations $3,865,049 Intergovernmental 1,241,140 Debt Service 10,010 Total $3,875,059 Total $3,875,059 RISK MANAGEMENT FUND REVENUES RISK MANAGEMENT FUND EXPENDITURES Charges for Services $2,248,235 Operations $371,630 Use of (Addition to) Unassigned Fund Balance 0 Insurance and Claims 1,876,605 Total $2,248,235 Total $2,248,235 SPECIAL WELFARE FUND REVENUES SPECIAL WELFARE FUND EXPENDITURES Donations and Restitutions $69,324 Operations $70,524 Interest 1,200 Total $70,524 Total $70,524 TECHNOLOGY FUND REVENUES TECHNOLOGY FUND EXPENDITURES Use of Money and Property $60,000 Operations $801,612 Transfer from General Fund 343,641 Capital Outlay 157,200 Use of (Addition to) Unassigned Fund Balance 555,171 Total $958,812 Total $958,812 Introduced: May 12, 2026 Adopted: May 26, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-046b BE IT ORDAINED that by majority vote of City Council the FY 2027 budgets of the funds mentioned herein be adopted for the purposes herein mentioned and said funds be appropriated from the funds and resources of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 as follows: WATER FUND REVENUES WATER FUND EXPENDITURES Charges for Service $17,443,215 $17,968,345 Operations $15,034,086 $15,227,886 Water Contracts (Amherst/Bedford/Campbell/Industrial) 2,713,080 2,713,080 Debt Service 4,818,396 5,066,396 Interest and Other 378,500 378,500 Transfer to Water Capital Fund 820,000 820,000 Use of (Addition to) Unassigned Fund Balance 137,687 54,357 Total $20,672,482 $21,114,282 Total $20,672,482 $21,114,282 STORMWATER FUND REVENUES STORMWATER FUND EXPENDITURES Charges for Services $4,502,410 $4,718,260 Operations $4,070,005 $4,206,105 State Categorical Aid 275,000 275,000 Debt Service 686,756 746,756 Interest and Other 66,500 66,500 Transfer to Stormwater Capital Fund 600,000 600,000 Use of (Addition to) Unassigned Fund Balance 512,851 493,101 Total $5,356,761 $5,552,861 Total $5,356,761 $5,552,861 Introduced: May 26, 2026 Adopted: June 9, 2026 Certified: Clerk of Council ORDINANCE: #O-26-047 BE IT ORDAINED that by majority vote of City Council the FY 2027 Schools Operating Budget, including the revenues and expenditures proposed by the City Manager and revised by Lynchburg City Schools, is hereby adopted and said funds be appropriated therein for the fiscal year beginning July 1, 2026 and ending June 30, 2027 pursuant to Sections 22.1-94 and 22.1-115 of the Code of Virginia, 1950, as amended, said funds be appropriated by major classification as follows: SCHOOLS REVENUES SCHOOLS EXPENDITURES BY MAJOR CLASSIFICATION State $79,552,806 Instruction $88,191,176 Federal 880,000 Administration, Attendance and Health 9,187,724 City of Lynchburg - Local - Operating 44,206,870 Pupil Transportation 8,029,476 City of Lynchburg - Local - Operating (One-Time Funding) 661,354 Operation and Maintenance 14,908,378 Miscellaneous 922,500 School Food Services and Other Noninstructional Operations 55,656 Facilities 20,275 Debt and Fund Transfers 0 Technology 5,830,845 Contingency Reserves 0 Total $126,223,530 Total $126,223,530 Introduced: May 12, 2026 Adopted: May 26, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-048 BE IT ORDAINED that by majority vote of City Council the FY 2027 - 2031 Capital Improvement Program is hereby adopted and the FY 2027 Capital Budget proposed by the City Manager and revised by the City Council, is hereby adopted and said funds be appropriated therein from the funds and resources of the City of Lynchburg for the fiscal year beginning July 1, 2026 and ending June 30, 2027 in the total amount of $48,863,276 for the City Capital Projects Fund, $30,983,868 for the Schools Capital Projects Fund, $2,000,000 for the Airport Capital Projects Fund, $44,369,000 $12,985,400 for the Water Capital Projects Fund, $28,055,100 for the Sewer Capital Projects Fund, and $1,400,000 $100,000 for the Stormwater Capital Projects Fund. Introduced: May 12, 2026 Adopted: May 26, 2026 Certified: Clerk of Council ORDINANCE: #O-26-049 BE IT ORDAINED that by majority vote of City Council $50,000 of the FY 2027 Reserve for Contingencies funding is appropriated for use by the City Manager for the fiscal year beginning July 1, 2026 through June 30, 2027. Introduced: May 12, 2026 Adopted: May 26, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-050 BE IT ORDAINED that by majority vote of City Council in accordance with Section 58.1-3524 of the Code of Virginia, 1950, as amended, the personal property tax relief rate for the calendar year beginning January 1, 2026 through December 31, 2026 shall be set at 31.50%. This Ordinance shall apply retroactively as of January 1, 2026. Adopted: May 12, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-051 AN UNCODIFIED ORDINANCE TO PROHIBIT THE CHARGING AND COLLECTION OF DISPOSAL FEES FOR THE ENTIRETY OF FISCAL YEAR 2027, WITH SUCH PROHIBITION BEING SPECIFIC TO CITY TRASH COLLECTION SERVICE FOR SINGLE WASTE CONTAINERS IN COMPLIANCE WITH THE LYNCHBURG CITY CODE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LYNCHBURG: 1. That no disposal fees for city trash collection service will be charged and collected by the City of Lynchburg, Virginia (City) for the entirety of Fiscal Year 2027 as to trash collections connected to a single waste container in compliance with the Lynchburg City Code. City disposal fees for city trash collection service for second, third, and/or additional waste containers, as well as for prepaid plastic trash bags (i.e. ‘blue bags’) authorized by the City, shall remain in full force and effect during Fiscal Year 2027. 2. That any delinquent trash collection service fees/interest/penalties/etc. to be paid to and collected by the City pursuant to Chapter 21.2 of the Code of the City of Lynchburg, 1981, existing prior to the effective date of this Ordinance, shall not be affected by this Ordinance, and may still be collected and pursued in accordance with the policies and procedures of the City and/or other applicable laws. 3. That this Ordinance shall be effective on July 1, 2026, and expire on June 30, 2027. Adopted: May 12, 2026 Certified: ____________________________ Clerk of Council ORDINANCE: #O-26-052 AN UNCODIFIED ORDINANCE TO PROHIBIT THE CHARGING AND COLLECTION OF CITY MOTOR VEHICLE LICENSE FEES FOR THE ENTIRETY OF FISCAL YEAR 2027 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LYNCHBURG: 1. That no motor vehicle license fees will be charged and collected by the City of Lynchburg, Virginia (City) for the entirety of Fiscal Year 2027. 2. That any delinquent motor vehicle license fees/interest/penalties/etc. to be paid to and collected by the City pursuant to §§ 36-127 et. seq. of Division 4 of Article II of Chapter 36 of the Code of the City of Lynchburg, 1981, existing prior to the effective date of this Ordinance, shall not be affected by this Ordinance, and may still be collected and pursued in accordance with the policies and procedures of the City and/or other applicable laws. 3. That this Ordinance shall be effective on July 1, 2026, and expire on June 30, 2027. Adopted: May 12, 2026 Certified: ________________________ Clerk of Council ORDINANCE: #O-26-061 AN ORDINANCE TO AMEND AND REENACT THE CODE OF THE CITY OF LYNCHBURG, 1981, BY (I) AMENDING SECTION 16.3-5 OF CHAPTER 16.3 OF SUCH CODE; (II) AMENDING SECTION 39-54.1 OF ARTICLE III OF CHAPTER 39; AND (III) MAKING A TECHNICAL CLARIFICATION TO TWO PRIOR RELATED ORDINANCES; WITH SUCH AMENDMENTS BEING RELATED TO INCREASES TO THE WATER RATES AND STORMWATER FEES BEING CHARGED IN THE CITY OF LYNCHBURG BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LYNCHBURG: 1. That Section 16.3-5 of Chapter 16.3 of the Code of the City of Lynchburg, 1981, be and the same is hereby amended and reenacted as follows: Sec. 16.3-5. Assessment of stormwater utility charge. Adequate revenues shall be generated to provide for a balanced operating and capital improvement budget for the stormwater utility by setting sufficient levels of utility fees. Income from utility fees shall not exceed actual costs incurred in providing the services and facilities described in section 16.3-4. Utility fees shall be charged to owners or occupants of all developed property in the city. (a) Single-family unit (SFU) area established. The SFU area is hereby established to be 2,672 square feet of impervious surface area. (b) The utility fee for each property shall be the SFU rate times the stormwater fee factor for each individual property. (c) The SFU rate shall be $5.15 $5.40 per month. (d) The stormwater fee factor shall be as follows: Property Type Impervious Area on Stormwater Fee Property Factor (in square feet) Detached single-family residential Less than 1,300 0.5 Detached single-family residential 1,301 to 4,300 1.0 Detached single-family residential Greater than 4,301 1.6 Duplex 0.5 per unit Triplex, Quadplex, and Mobile Homes 0.7 per unit Condominiums and Townhomes 0.33 per unit Apartments or 5 or more units and all As defined in 16.3-5(e) nonresidential property Undeveloped property 0.0 (e) The stormwater fee factor for apartment properties of five or more units and for all nonresidential properties shall be equal to the impervious area of the property in square feet divided by the SFU area of 2,672 square feet, rounded to the nearest 0.1, except that the minimum factor shall be 1.0. For example, a nonresidential property of 10,000 square feet of 1 impervious area shall have a stormwater fee factor of 10,000 divided by 2,672, or a stormwater fee factor of 3.7. (f) The utility fee for unoccupied developed property, both residential and nonresidential, shall be the same as that for occupied property of the same class. 2. That references to “Chapter 16” in Ordinances #O-24-030 and #O-25-046 of this Council are hereby clarified and deemed to refer to “Chapter 16.3”. 3. That Section 39-54.1 of Article III of Chapter 39 of the Code of the City of Lynchburg, 1981, be and the same is hereby amended and reenacted as follows: Sec. 39-54.1. Schedule of water rates. The monthly water rates for all consumers within the city shall be $3.45 $3.62 per h.c.f. of water used. There shall be, in addition to any other charge, a monthly service charge of $3.69 plus $4.00 per equivalent meter factor per meter for a total monthly service charge as shown in the following table. Meter Monthly Meter Fee per Fee per Total Size Account Factor Equivalent Meter Monthly Charge Meter Factor Service Charge ⅝" $3.69 1.0 $4.00 $4.00 $7.69 ¾" $3.69 1.5 $4.00 $6.00 $9.69 1" $3.69 2.5 $4.00 $10.00 $13.69 1½" $3.69 5.0 $4.00 $20.00 $23.69 2" $3.69 8.0 $4.00 $32.00 $35.69 3" $3.69 15.0 $4.00 $60.00 $63.69 4" $3.69 30.0 $4.00 $120.00 $123.69 6" $3.69 60.0 $4.00 $240.00 $243.69 8" $3.69 90.0 $4.00 $360.00 $363.69 10" $3.69 150.0 $4.00 $600.00 $603.69 4. That this Ordinance shall be effective on July 1, 2026. Adopted: June 9, 2026 Certified: __________________________ Clerk of Council 2 March 26, 2026 The Honorable City Council And Residents of Lynchburg, Virginia Mayor Taylor, Vice Mayor Diemer, Members of City Council, and Lynchburg residents: I present to you the Proposed Fiscal Year (FY) 2027 Operating Budget and FY 2027–2031 Capital Improvement Program (CIP) for the City of Lynchburg. This year’s budget is guided by a clear theme: A Year of Maintenance, Momentum, and Celebration. Over the past several years, City Council and our community have made significant, generational investments in public safety, infrastructure, education, economic development, and quality of life. The Proposed FY 2027 Budget is a maintenance budget with no new citywide initiatives. Instead, it is intentionally focused on sustaining what we have built, protecting core services, and ensuring residents continue to see and feel the benefits of those investments. In public safety, we opened a new Police Headquarters and will soon begin construction of Fire Station #9 in partnership with Liberty University. We launched the implementation of a $4.4 million SAFER grant to staff the new station with 21 fire and EMS positions. We strengthened public safety recruitment and retention efforts, resulting in significantly increased police applications and reduced vacancies. We also initiated and completed a transparent, community-driven national search for the Chief of Police. And, we are now beginning the same effort for hiring the next Fire Chief. In infrastructure and core services, we advanced the Blackwater CSO Tunnel—the largest capital project in Lynchburg’s history—protecting local waterways and the James River. We restarted the Route 501/221 One-Way Pairs Improvement Project, completed key neighborhood upgrades such as the Richland Hills sewer extension, began the development of a long-term refuse strategy, and earned national recognition for excellence in fleet management. By using one-time funds in the Greater Lynchburg Transit Company (GLTC) Reserve, the FY 2027 budget proposes to address current transit needs and initiate a comprehensive multi-modal transportation plan that includes evaluating existing bus routes and future mobility options. This past year marked significant progress in strengthening Lynchburg’s economic competitiveness and regional connectivity. We announced new United Express jet service to Chicago O’Hare and Washington Dulles, strengthening business and tourism connectivity. We celebrated major expansions at Framatome, Delta Star, and Centra; secured more than $4 million in state funding for Ivy Creek Innovation Park; and finalized an operating partnership that will transform Riverfront Park’s amphitheater into a regional destination. We continued to invest in lifelong learning and quality of life. Support for Lynchburg City Schools is at its highest level, including enhanced teacher compensation and capital improvements. We advanced redevelopment planning for White Rock Elementary School, opened the Kiwanis Centennial Riverfront Playground, improved parks and trail connectivity, opened a new library branch, and expanded literacy outreach through a new Bookmobile through a partnership with the Friends of the Library. Organizationally, we maintained disciplined fiscal stewardship. In the past year alone, we implemented a cost-of-living adjustment, continued strategic compensation investments, consolidated IT and Communications functions for greater efficiency, and were recognized again as a Top Digital City. We navigated federal uncertainty while protecting critical Human Services operations and enhanced tools for property maintenance and development responsiveness. The annual budget process is continuous and deliberate. Beginning in November, departments were instructed to submit a budget request within a maximum allocation reflecting the Adopted FY 2026 Budget with allowances for internal service charges as well as the increase for health insurance and the cost of living adjustment adopted by City Council in FY 2026. As always, we evaluated revenue projections, monitored economic conditions, and balanced operational needs with long-term capital planning. Like households and businesses, the City continues to experience inflationary pressures in healthcare and contractual services. Even in this environment, the Proposed FY 2027 Budget maintains core services, protects public safety and education, and delivers excellent everyday municipal services without launching new initiatives. FY 2027 is not a pause—it is a commitment to stewardship. It is a year to cut ribbons, open doors, and celebrate projects years in the making, including the groundbreaking of Fire Station #9 this summer. It is a year to enjoy the city we have worked together to build. The following pages provide an overview of the FY 2027 Operating Budget and Capital Improvement Program, including budget development, general fund revenues and expenditures, enterprise funds, and opportunities for public engagement. The budget process now moves to City Council review, deliberation, and adoption. Residents are invited to participate in Budget Pop-Ups scheduled between April 16-18, 2026 at locations throughout the city. Public hearings on the Water and Stormwater Rates, and the Proposed FY 2027 Budget are scheduled for Thursday, April 23, 2026 beginning at 6:00 p.m. in Council Chambers. A copy of the Proposed FY 2027 Budget is available for public review at the library hub located at the Miller Center, 301 Grove Street as well as on the City’s website at www.lynchburgva.gov. Respectfully submitted, Wynter C. Benda City Manager Proposed Budget Overview The Proposed FY 2027 Operating Budget and Capital Improvement Program - All Funds includes the General, Medical Insurance, Fleet, Airport, Water, Sewer, Stormwater, and other minor funds as well as Component Units and the Capital Improvement Program and totals $620.7 million, an increase of $68.0 million, or 12.3%, compared to the Adopted FY 2026 Operating Budget and Capital Improvement Program - All Funds. This increase is primarily due to an increase in projects for the Capital Improvement Program (CIP) as well as the addition of the Medical Insurance Fund. The FY 2027 – 2031 Capital Improvement Program - All Funds totals $560.0 million with an FY 2027 investment of $158.0 million. Budget Highlights • Budget is structurally balanced where ongoing revenues meet ongoing expenditures • Maintains Lynchburg’s ability to provide expected everyday municipal services in an inflationary environment with no increase in tax rates • Ongoing investment in workforce recruitment and retention: ▪ continuing the pay progression plan for sworn police and firefighter positions ▪ a two and a half percent cost of living adjustment for non-sworn personnel ▪ local match for a two percent cost of living adjustment for Lynchburg City Schools, adopted by the General Assembly • Rate increase in the Water and Stormwater Funds • Capital investment in major infrastructure projects including: ▪ school facility maintenance and infrastructure ▪ renovation of multiple Fire Stations ▪ continued transportation projects Citizen Engagement During the next several weeks, the City Manager will work with City Council to answer questions concerning the Proposed FY 2027 Budget. A series of Budget Pop-Ups will take place throughout the city to share with residents key components of the Proposed FY 2027 Budget and ways to engage. The Budget Public Hearing (April 23rd at 6:15 p.m. in City Hall) is perhaps the most important citizen engagement opportunity for the budget, allowing citizens and groups to express their views regarding the Proposed FY 2027 Budget in a formal setting. This provides City Council perspective from citizens and informs them about what is important to our residents. The Public Hearing for the Water and Stormwater Rates is scheduled for the same night at 6:00 p.m. Budget Development In November, Department Directors, Constitutional Officers, and Courts were instructed to submit a budget request within a maximum allocation that reflects the Adopted FY 2026 Budget. Allowances were made for updated internal service charges as well as the increase for health insurance and the cost of living adjustment adopted by City Council, which is budgeted in non- departmental until spread to departments after the beginning of the new fiscal year. City of Lynchburg, Virginia, Operating Budget, FY 2027 i Proposed Budget Overview City Council Priorities City Council has identified priorities to move Lynchburg forward. The following are City Council’s identified budget initiatives and priorities: Public Safety – Making Lynchburg Safer Public Safety remains a critical function and priority of the City of Lynchburg. City Council Members have identified continued investment in Public Safety as a key City need. Infrastructure – Improving the Built Environment For decades, the City has developed a robust Capital Improvement Program that proactively invests in publicly-owned infrastructure. The CIP budget includes funding for a variety of critical infrastructure projects. Lifelong Learning – Investing in People The development and continued support of a strong public school system is critical to any city’s long-term success. Outstanding public schools and lifelong learning opportunities attract people to our community, improves long-term wellbeing of our residents, and creates an environment dedicated to excellence. Economic Development – Recruiting, Expanding and Retaining Businesses A healthy local economy employs residents and drives long-term growth and resilience. With a focus on site development, transportation, and infrastructure, City Council prioritizes economic development initiatives. Quality of Life – Strengthening Community Ties Quality of life means different things to different individuals, but almost all agree it includes opportunities to live in a safe, affordable, and thriving community. From health and wellness to parks, playgrounds, and trails, one of the most important – but perhaps least tangible – priorities of a prosperous city is an excellent quality of life. General Fund Revenues Total FY 2027 General Fund revenues are projected to be $247.1 million, a 4.7% increase of approximately $11.1 million, compared to the Adopted FY 2026 Budget. General Fund Revenues (in millions) Non-dedicated revenues, or revenues that can be $259.7 used at the City’s discretion, are projected to total $247.1 $232.3 $236.0 $199.0 million, a 3.8% increase of approximately $7.3 $212.8 $225.9 million over the Adopted FY 2026 Budget. $196.8 Dedicated revenues are specifically designated by the federal, state, or city government to be used for particular programs and include charges for services, fees, reimbursement for indirect costs from enterprise funds, federal and state categorical aid, and grants. Dedicated revenues in the Proposed FY 2027 Budget total $48.1 million, an 8.6% increase Actual Actual Actual Actual Actual Adopted Proposed of $3.8 million over the Adopted FY 2026 Budget. FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 City of Lynchburg, Virginia, Operating Budget, FY 2027 ii Proposed Budget Overview Major General Fund Revenues to support ongoing operating expenditures include the following categories: Revenues from the Real Property Tax are projected to total $77.59 million, a 1.8% increase of $1.39 million above the Adopted FY 2026 Budget to account for new construction since the 2025 reassessment. This projection maintains the tax rate at $0.84. Real Property Tax revenue projections also include related rehabilitation tax credits of $1,417,088 and tax relief for the elderly and disabled of $650,000. The Assessor’s Office projects the total real estate value of all property in the City of Lynchburg to be $12,039,000,000 in FY 2027, an increase of approximately $156,181,200 over the July 1, 2025 Land Book. The total assessed value of taxable real property in the City is estimated to be $8,999,987,700. This is a $1.253 billion increase compared to the July 1, 2025 Land Book due to new construction. The value of tax-exempt property in the City has decreased slightly to 25.2% from 34.8%. It should be noted the projected value of real estate is subject to change due to differences to the added value for new construction based on value-in-place as of July 1, 2026; in addition, new plats recorded before July 1, 2026 may change value estimates. The City has historically excluded real estate values provided by the State Corporation Commission and the Department of Taxation (for railroads, pipelines, electrical power, and communication companies) from Land Book values ($287,905,536). For budget discussions, each penny on the Real Property Tax rate represents approximately $923,687 in revenue. This revenue source represents approximately 39% of General Fund non-dedicated revenues. Personal Property Tax revenues are projected to be $32.5 million. The local share of the Personal Property Tax category totals $27.0 million, a 3.8% increase of approximately $1 million over the Adopted FY 2026, reflecting the higher value of vehicles. The State Personal Property Tax Relief Act (PPTRA) reimbursement, accounted for as Non-Categorical Aid, is stable at $5.5 million. Tax bills are reduced by the City’s projected reimbursement under the PPTRA from the State for qualified vehicles based on the first $20,000 of value. The City’s PPTRA percentage for FY 2027 is 31.50% compared to 30.64% for Adopted FY 2026. Local Sales and Use Tax revenues are projected at $23.8 million, a 4.4% increase of $1,000,000 compared to Adopted FY 2026 due to slight growth in the local economy reflecting inflation in the cost of goods. Meals Tax revenues are projected at $21.7 million reflecting a 1.9% increase of $400,000 compared to Adopted FY 2026 reflecting the slight growth in the local economy and the increased cost of meals. Consumer Utility Tax - Electric revenues are projected flat with Adopted FY 2026 at $3.5 million. Lodging Tax revenues are projected at $4.2 million, a 2.4% increase of $100,000 compared to Adopted FY 2026, reflecting the slight growth in the local economy. Communications Sales and Use Tax revenues are projected to be flat with Adopted FY 2026 at $2.0 million. This revenue continues to decline based on fewer landlines and depreciated equipment. Unassigned General Fund Balance above 10% is proposed to be used for transfers to the City Capital Funds for projects in the Capital Improvement Program. City of Lynchburg, Virginia, Operating Budget, FY 2027 iii Proposed Budget Overview Expenditures Total proposed expenditures, reserves, and transfers are $259.2 million, a 3.5% increase of $8.7 million compared to the Adopted FY 2026 Budget. Following are highlights of major items, other than positions, proposed for funding in FY 2027: • Fire ▪ Lease for Fire Station #9 ($349,995) • Non-departmental ▪ 2.5% cost of living adjustment ($1,432,500) ▪ Public Safety Targeted Progression ($900,000) ▪ Transportation Contingency ($800,000) ▪ Multi-Modal Transportation Planning ($500,000) • City-Wide ▪ Department Inflationary and Contractual ($1,038,957) ▪ Self-Insurance ($118,373) ▪ Fleet Internal Service Charges ($333,280) • Transfers to City Capital Projects Fund ($9,082,528) and School Capital Projects Fund ($1,645,222) Local Contribution to the Greater Lynchburg Transit Company (GLTC) The Proposed FY 2027 Budget maintains funding at $1.9 million compared to the Adopted FY 2026 Budget. Local Contribution to City Schools Local funding of $52.0 million is proposed for Schools. Of this amount, $44.2 million is included for operations and $7.8 million for debt service. The Lynchburg City School Board submitted an operating budget request of $46.6 million, or an increase of $4.5 million over Adopted FY 2026. In the Proposed FY 2027 Budget total appropriations for Schools operating, including all activities and funding sources (federal, state, local, use of reserves, and other miscellaneous sources), is estimated to be $125.6 million, an increase of $6.5 million over Adopted FY 2026. Grants total $14.7 million for FY 2027. City of Lynchburg, Virginia, Operating Budget, FY 2027 iv Proposed Budget Overview Debt Service The City finances a large component of the Capital Improvement Program with general obligation bonds. In the Proposed FY 2027 Budget, funding in the amount of $20,153,682 is included for Debt Service for the City ($12,374,829) and Schools ($7,778,853). This funding represents an increase of $887,393, or 4.6%, compared to Adopted FY 2026. Beginning in FY 2018, City Council began allocating funding for “on-time” debt financing to assist in addressing our long-term capital improvement needs, using a line of credit only as funds are needed for major capital projects. The line of credit is repaid on a structured schedule with a future issuance of general obligation bonds, only paying interest on the use of line of credit funds until projects are permanently financed with bonds. The Proposed FY 2027 Budget includes funding in the amount of $1,552,000 for interest related to “on-time” debt financing. City Council’s Debt Management Policy states, “annual debt service expenditures for tax-supported debt should not exceed 10% of total General Fund Expenditures plus School Component Unit Expenditures minus the General Fund Transfer to Schools.” FY 2027 Debt Service as a percent of expenditures is projected to be 5.9%. Reserves The General Fund Reserve for Contingencies budgets for unspecified and unanticipated expenditures during the fiscal year. Consistent with City Council’s financial management policy goal, $1.2 million is proposed for the FY 2027 General Fund Reserve for Contingencies. Funds from the Greater Lynchburg Transit Company (GLTC) Reserve of $1.3 million in one-time funding is proposed for FY 2027 to address current transit needs and initiate a comprehensive multi-modal transportation plan that includes evaluating existing bus routes and future mobility options. The Schools Non-Closure Reserve was established in FY 2025 in case Lynchburg City Schools needed funds to transition the use of their facilities. At this time these funds are no longer needed for their original purpose and $1.6 million of one-time funding is proposed for FY 2027 to assist with LCS facilities’ maintenance projects that are unable to be debt funded. Fund Balance On January 24, 2023 City Council reaffirmed its Financial Management Policies, which strengthens the City’s Unassigned Fund Balance. It should be noted these funds are only to be used in the event of a major emergency or other highly unusual unanticipated expenditure(s). Following are the key elements of this policy: • The City of Lynchburg’s Unassigned General Fund Balance will be maintained at a level to provide the City with sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue without borrowing. • The City shall not use the Unassigned General Fund Balance to finance recurring operating expenditures. • The City will maintain an Unassigned General Fund Balance (UGFB) equal to a minimum of 10% of General Fund revenues with a goal of 15% as the City strives to grow incrementally each year subject to revenues available. In the event the UGFB is used to provide for temporary funding of unforeseen emergency needs, the City shall restore the Unassigned General Fund Balance to the previous level within three (3) years. • The City will balance moving towards the 15% targeted fund balance with its annual “Pay as you go” capital improvement requirements. The Proposed Budget includes an 10% Unassigned General Fund Balance. The total Unassigned General Fund Balance in FY 2027 is projected to be $24,711,605. Funding in the amount of $9.1 million of the FY 2025 Unassigned General Fund Balance is proposed as transfers to the City and Schools Capital Funds for projects in the Capital Improvement Program. City of Lynchburg, Virginia, Operating Budget, FY 2027 v Proposed Budget Overview Personnel Highlights As with any service-based organization, the largest part of the City’s operating budget is devoted to personnel costs: salaries, wages, and benefits. Although personnel costs make-up approximately 65.4% of departmental and non-departmental expenditures, individual departmental personnel costs can exceed 90% of expenditures. A stable and proficient workforce is the cornerstone of effective service delivery to the community and the operating budget reflects the investment made in the City’s employees. The foundation of the City’s compensation philosophy rests on the goal of attracting and retaining employees who are qualified, competent, and representative of the community. We strive to offer pay and benefit levels that are competitive with the relevant labor market. Human Resources tracks recruitment and retention and regularly measures market competitiveness. Our organizational talent is our most important asset in accomplishing our mission to deliver services to City residents, workers, businesses, and visitors in an efficient, effective, and equitable manner. This proposed budget includes a 2.5% cost of living adjustment and funds the sworn Public Safety progression pay plan. There are no new positions proposed for FY 2027. However, the following full-time position changes were added by City Council after the FY 2026 Budget was adopted: • State Positions ▪ City Council adopted with first quarter adjustments by ordinance #O-25-067 on October 14, 2025 the following: o One full-time Deputy Clerk IV position (Circuit Court Clerk’s Office) o Two full-time Attorney I positions (Commonwealth’s Attorney Office) o One full-time Secretary position (Sheriff’s Office) • Human Services ▪ City Council adopted by resolution #R-25-060 on September 9, 2025 the following for the Kinship Program: o One full-time Family Services Specialist IV position ▪ City Council adopted by resolution #R-25-075 on October 28, 2025 the following for the Opioid Program: o One full-time Family Services Supervisor position o Two full-time Family Services Specialist I positions o One full-time Family Services Specialist IV position The General Fund workforce supported by the Proposed FY 2027 Budget totals 1,172.96 Full-Time Equivalent (FTE) employees, comprised of 1,044.34 full-time classified, 33.63 part-time classified, 38.97 hourly, and 56.02 State-funded positions. The City’s workforce in all funds totals 1,456.92 FTEs. This includes 1,270.94 full-time classified, 36.92 part-time classified, 48.89 grant funded, 44.15 hourly, and 56.02 State-funded positions. City of Lynchburg, Virginia, Operating Budget, FY 2027 vi Proposed Budget Overview Capital Improvement Program The Capital Improvement Program section of this document provides a robust analysis of all capital projects, including multi- year and debt funded projects, planned for the next five years. Historically, the City has applied a portion of Unassigned General Fund Balance above ten percent (10%) of General Fund Revenues to pay-as-you-go capital projects for maintenance projects or projects that do not qualify for bond funding. In FY 2027, the proposed pay-as-you-go funding from prior year Unassigned General Fund Balance is $9.1 million, compared with $9.0 million in FY 2026. A list of one-time (pay-as-you-go) capital projects recommended for funding in FY 2027 is listed below. FY 2027 PROPOSED GENERAL FUND PAY-AS-YOU-GO CAPITAL PROJECTS City Capital Buildings Major Building Repairs and Improvements/Multiple Projects $2,620,250 Parking Lot Repairs and Improvements/Multiple Projects 78,750 Public Library Renovation 1,400,000 Roof Replacement/Multiple Projects 31,750 Total Buildings $4,130,750 Transportation General Street Improvements $845,000 Retaining Wall Replacement/Repair Program 62,500 Total Transportation $907,500 Economic Development Downtown Development $100,000 Ivy Creek Innovation Park - Sites A and B Development 350,000 Property Toolkit 800,000 Street and Utility Extensions to Promote Economic Development 250,000 Total Economic Development $1,500,000 Parks and Recreation Athletic Field Maintenance $262,278 General Park Maintenance 315,000 Miller Park Playground Replacement 350,000 Parks and Trails Paving and Lighting 355,000 Total Parks and Recreation $1,282,278 Miscellaneous Petroleum Storage $50,000 Radio Replacement 750,000 Total Miscellaneous $800,000 Reserves Fire Station #9 Maintenance Reserve $62,000 Lynchburg City Stadium Capital Maintenance Reserve 150,000 Snow, Street, and Bridge Reserve 250,000 Total Reserves $462,000 Total City Capital $9,082,528 Schools Capital Civic Auditorium Improvements $170,000 Electrical and Mechanical Reserve 250,000 Elementary Playground Modernization 250,000 Middle School Career and Technical Education Improvements 440,000 Paving and Fencing Improvements 220,000 Reserve for Facilities Maintenance Needs 115,222 School Nutrition Upgrades 200,000 Total Schools Capital $1,645,222 TOTAL GENERAL FUND PAY-AS-YOU-GO $10,727,750 FUNDING SOURCES Pay-As-You-Go: FY 2025 Unassigned General Fund Balance $9,127,750 Committed Fund Balance Reserves: Schools Non-Closure 1,600,000 TOTAL FUNDING SOURCES $10,727,750 City of Lynchburg, Virginia, Operating Budget, FY 2027 vii Proposed Budget Overview Airport Fund Lynchburg Regional Airport, owned and operated by the City of Lynchburg, is a full service commercial service airport offering a full array of aeronautical services including scheduled airline service, aircraft charter, aircraft maintenance and avionics, fuel services, flight training, aircraft storage, and emergency med-flight services. The Airport is budgeted as a separate Enterprise Fund to clearly delineate its financial operations. Airport expenditures are completely funded by Airport-generated revenues which will exceed expenditures for the 12th straight year. The Airport is projecting a FY 2027 operating surplus of $96,936 which will be earmarked to support future capital pay-as-you-go projects at the Airport. Medical Insurance Fund The Medical Insurance Fund is an internal service fund established for the self-insured health/dental/vision insurance program for all funds including active employees and eligible retirees. Rates and contributions are developed with the assistance of a third-party medical consultant based on projected costs, including claims, health insurance stop-loss premiums, and claims administration fees. Fleet Services Fund The Fleet Services Fund is an internal service fund that manages the City’s fleet of over 780 vehicles and equipment. The Fleet Services Director works with staff from all departments that utilize fleet assets. The Proposed FY 2027 Budget recommends replacing 37 vehicles and assorted equipment in the General Fund, including one (1) Support/Rescue and two (2) Ambulances at a cost of $2.42 million. There will be seven (7) vehicles replaced across the Water, Sewer, and Stormwater Funds. The total cost of vehicle and equipment replacements in FY 2027 will be $6.37 million, a decrease of $1,895,117 from Adopted FY 2026. Water Resources Water Fund The City’s water system is known for the quality of its product. The Water WATER FUND HIGHLIGHTS Resources Department has received the Excellence in Waterworks • Increase water volume rate from $3.45/hcf Operations and Performance Award from the Virginia Department of to $3.62/hcf as proposed Health for nineteen straight years for continuously producing drinking • Compliance requirements for Lead and water that is three times cleaner than the Environmental Protection Copper in water service lines Agency (EPA) requires. The City’s water system is characterized as having • Critical upgrades and equipment very low water rates. As of July 1, 2025, Lynchburg’s water bill for an replacements for Abert Water Filtration Plant average domestic customer is 68% lower than the state average or $17.85 less per month for a typical household. In addition to serving approximately 24,000 City accounts, water is sold by contract to the counties of Amherst, Bedford, and Campbell and to two large industrial customers. The most significant challenges for the Water Fund include: the need to replace and renew aging and undersized waterlines and compliance with the EPA’s revised Lead and Copper Rule. Much of the water system is already over 100 years old. The Department of Water Resources is currently working on a water system master plan that prioritizes waterline replacement projects based on: capacity, including fire flow; age; pipe material; criticality; and maintenance history. There have been approximately 50 projects throughout the City identified as urgent and in need of replacement within 10 years and another 70 projects by 2045. As a result of the Lead and Copper Rule Revisions (LCRR) and the Lead and Copper Rule Improvements (LCRI), the initial Lead Service Line Inventory was completed in October of 2024. However, there are still 18,500 unknown service line materials. As of February 23, 2026, 16,500 are on the customer side. As a result, our efforts to continue to identify service line materials is ongoing. In accordance with the LCRR and LCRI, all services, whether on the City side or the customer side, must City of Lynchburg, Virginia, Operating Budget, FY 2027 viii Proposed Budget Overview be assumed to be lead and treated as such until they are confirmed otherwise. A plan must be developed to replace all lead - services and galvanized requiring replacement services by 2037. Additionally, the LCRI has additional requirements related to public notification, and lead testing in schools and day care facilities among many other requirements. Additionally, another priority is critical upgrades to the Abert Water Filtration Plant. Built in 1972, Abert is a 12 million gallon per day filtration plant with many components needing repair or replacement. Priorities for Abert include: various structural repairs, sodium hypochlorite improvements, raw water pump station improvements, and an emergency generator installation. Overall Water Fund revenues are projected to increase approximately $829,000 in FY 2027. This revenue increase is to cover increased costs mostly for debt service, indirect costs, contractual services and salaries and benefits. Operating expenditures, debt service and transfers to Water Capital Fund are projected to increase from $20.3 million in FY 2026 to $21.1 million in FY 2027. Operating expenses are expected to total $15.2 million with debt service of $5.1 million. A transfer of $820,000 to Water Capital Fund is proposed for pay-as-you go funding for capital projects reflecting an increase of $0.1 million compared to FY 2026. The unrestricted cash balance in the Water Fund is projected to be at 32% of total fund operating expenditures for FY 2027, compared to City Council’s policy to maintain a fund balance of between 25% and 40%. The projected debt coverage ratio for the end of the fiscal year is 1.21, which is at Council’s financial policy minimum target of 1.20. As a result of the FY 2027 projected revenues and expenses, a volume rate increases from $3.45 per hundred cubic feet (hcf) to $3.62/hcf with no monthly service charge increase is recommended. Sewer Fund The City’s sewer system serves Lynchburg and portions of the surrounding counties. Although operated by the City, the Regional Water Resource SEWER FUND HIGHLIGHTS Recovery Facility is an asset with capital and operating costs shared • No increase in current sewer volume rate of $8.65/hcf is proposed proportionally by the participating localities. The City also has contracts • $104 million Blackwater CSO Tunnel under with two large industrial users. The Department’s commitment to construction environmental protection is evident by the various environmental • Construction to start with remaining CSO programs the City offers and the performance of our facilities. The Regional projects. Water Resources Recovery Facility has received the National Association of Clean Water Agencies Gold Peak Performance Award for continuously and consistently meeting and exceeding permit requirements from FY 2023 – FY 2025. Although the Combined Sewer Overflow (CSO) Consent Order have financial requirement minimums, the City’s household sewer rates are only 1% higher than the state average. The Sewer Fund is challenged by aging infrastructure, sewer capacity issues, and increasing regulation. Over the next five years a high priority is to complete the CSO Program’s capital projects. The $104 million, Blackwater CSO Tunnel, is under construction with nearly three-quarters of the cost funded through ARPA grants and principal forgiveness on a Virginia Clean Water Revolving Loan. Beyond that project, only three smaller CSO projects remain, all of which are scheduled to start in FY 2027. Also, over the next five years significant investments will be made to continue inspecting and repairing high-priority areas at risk of sanitary sewer overflow, renew and replace aging sewer infrastructure, as well as, continued implementation of a program for extending sewer service to unsewered areas within the City. In the Proposed FY 2027 Budget, total revenues in the Sewer Fund are projected to increase by $1.5 million. This is a result an increase in revenue from septic haulers and sewer contract customers. Current rate is $8.65/hcf. No rate increased is proposed. The $8.65 rate is expected to be sufficient for the City to remain compliant with the CSO Consent Order requiring City of Lynchburg’s annual sewer billings for a customer with 7 hcf of average monthly usage is no less than 1.25% of median household income. City of Lynchburg, Virginia, Operating Budget, FY 2027 ix Proposed Budget Overview Overall operating expenditures and debt service combined in FY 2027 of $36.7 million compared to $35.2 million in FY 2026, an increase of $1.5 million. Operating expenses are expected to total $27.4 million with debt service of $9.3 million. A transfer of $6.9 million to Sewer Capital Fund is proposed for pay-as-you go funding for capital projects reflecting an increase of $2.9 million compared to FY 2026. The unrestricted cash balance in the Sewer Fund is projected to be 29% of total fund operating expenditures for FY 2027 compared to City Council’s policy to maintain a fund balance of between 25% and 40%. The projected debt coverage ratio for the end of the fiscal year is 1.53, which is above City Council’s financial policy target minimum of 1.20. While maintaining financial requirements in the CSO Consent Order, and FY 2027 projected revenues and expenditures no volume rate increase with no monthly service charge increase is recommended. Stormwater Fund In the Proposed FY 2027 Budget for the Stormwater Fund total revenues are projected to increase by $309,000. The proposed stormwater rate is STORMWATER FUND HIGHLIGHTS recommended to increase from $5.15 per single family unit (SFU) monthly • Increase single family unit (SFU) rate from to $5.40 SFU due to increasing indirect costs, salaries and benefits and $5.15 to $5.40 as proposed. debt service. The proposed monthly fee of $5.40 remains well below the • Maintains compliance with the City’s state average of $8.46. Municipal Separate Storm Sewer System (MS4) Permit Stormwater regulations and the significant stormwater infrastructure needs that have been identified as a result of storm system inspections and condition assessments will continue to be a high priority. Operating expenditures and debt service are projected to increase from $5.3 million to $5.6 million. $217,000 of the operating expenditures increases include indirect costs, salaries and benefits and debt service. The unrestricted cash balance in the Stormwater Fund is projected to be 18% of total fund operating expenditures for FY 2027 compared to City Council’s policy to maintain a fund balance of between 15% and 20%. The projected debt coverage ratio for the end of the fiscal year is 1.21, which is consistent with City Council’s financial policy minimum target of 1.20. Adopted Proposed Residential Average Description FY 2026 FY 2027 Increase/Month Water Volume Charge/hundred cubic feet (hcf) $3.45 $3.62 $0.81 1 Sewer Volume Charge/hundred cubic feet (hcf) $8.65 $8.65 $0.00 1 Stormwater Single Family Unit Rate $5.15 $5.40 $0.25 Total $1.06 1 This calculation uses the FY 2025 average monthly residential water volume use of 4.78 hcf. City of Lynchburg, Virginia, Operating Budget, FY 2027 x Proposed Budget Overview Staying Informed A copy of the Proposed FY 2027 Budget is available for public review at the library hub located at the Miller Center, 301 Grove Street as well as on the City’s website at www.lynchburgva.gov. FY 2027 Budget Calendar March March 26 City Council Special Called Meeting – 6:00 PM, Council Chambers City Manager FY 2027 Budget Presentation April April 3 City Council Budget Retreat 9:00 AM, LPD Community Room April 14 City Council Joint Work Sessions: Greater Lynchburg Transit Company Board 2:00 PM, IT Center Lynchburg City School Board 4:00 PM, IT Center April 16 Ward 4 Budget Pop-Up 3:00 PM, Bruster's of Lynchburg April 17 Ward 3 Budget Pop-Up 10:00 AM, River Ridge Mall Ward 1 Budget Pop-Up 3:00 PM, MayLynn's Boonsboro April 18 Ward 2 Budget Pop-Up 10:00 AM, Lynchburg Community Market April 23 Water and Stormwater Rates Public Hearing 6:00 PM, Council Chambers FY 2027 Proposed Budget Public Hearing 6:15 PM, Council Chambers April 28 City Council Work Session 4:00 PM, City Hall 2nd Floor May May 12 City Council Meeting – FY 2027 Budget, First Reading 7:00 PM, Council Chambers May 26 City Council Meeting – FY 2027 Budget, Second Reading and 7:00 PM, Council Chambers Adoption *Optional Budget Work Sessions may be called as needed. City of Lynchburg, Virginia, Operating Budget, FY 2027 xi Proposed Budget Overview City of Lynchburg, Virginia, Operating Budget, FY 2027 xii City of Lynchburg, Virginia, Operating Budget, FY 2027 General Information CITY OF LYNCHBURG Citizens Treasurer Electoral Board Commonwealth's Commissioner of City Council Clerk of the Circuit Court Juvenile and General District Sheriff Registrar Attorney the Revenue Circuit Court Domestic Court Relations Court Business Greater Clerk of Court Service Development Schools Lynchburg Council City Manager City Attorney Unit Centre Transit Co. Risk Management Deputy City Assistant Manager City Manager 1 Communications Economic Water Fleet Public City Financial Information Human and Public Fire Police Community Parks and Human Technology Dept. Airport Development Recreation Libraries Services Resources Services Works Assessor Services Resources Engagement Dept. Development and Tourism Admin./ Office of Animal Visitor Inspections Recreation Social Juvenile Engineering Streets Admin. Warden Information and Code Services Management Services Services and Budget Center Compliance Meter Network Emergency Parks and Foster Care/ Community Reading Refuse Services Zoning and Trails Adoption Services Accounting Communications Museums Natural Services Resources Water Line Buildings Application Benefits Residential and Services Community Maintenance Billings and Market Services Grounds Collections Planning Child Prevention Water Protective Organizational Structure GIS Support Services Treatment Engineering Procurement Services Services Plant Neighborhood Adult Protective Services Sewer Line Centers Maintenance Reports directly to City Council, City Manager, Deputy City Manager, or VIEW/Employment Services Wastewater Assistant City Manager Treatment Plant Customer Services Component Units Children s Services Act Stormwater Constitutional or State mandated functions. Child Care General Information Lynchburg, Virginia Date of Incorporation Lynchburg was founded by John Lynch in 1757; established as a town in October 1786; incorporated as a town on January 10, 1805; and received independent city status in 1852. Area of City The area of the City consists of 50.107 square miles. Population by decade (U.S. Bureau of the Census and Weldon Cooper Center for Public Service) 90,000 75,000 60,000 45,000 30,000 15,000 0 1960 1970 1980 1990 2000 2010 2020 Population 54,790 54,083 66,743 66,049 65,269 75,568 80,395 Note: The most recent figure from the Weldon Cooper Center for Public Service (www.coopercenter.org) estimates the City’s July 1, 2025, population to be 81,417. Form of Government Lynchburg has operated under a Council/Manager form of government since 1920. The City Council, comprised of seven members, is elected on either an at-large (3 members) or ward (4 members) representative basis for four-year staggered terms of office. From among the elected City Council members, they choose on or near January 1 of each election year by simple majority vote a Mayor and Vice Mayor to serve two-year terms. Appointed by the City Council, the City Manager serves as the chief administrative officer of the municipal corporation. The City Manager performs the City’s administrative and policy-related duties, directs business procedures and has the power of appointment and removal of the heads of all departments as well as other employees of the City. The City Manager’s primary focus is on helping Council set priorities; interpreting City Council’s actions to the appropriate department, outside organizations, and citizens; and providing professional leadership in executing the adopted policies of City Council. Segregation of Taxable Subjects for Local Taxation Only By an Act of the General Assembly of Virginia, approved March 31, 1926, all real estate, tangible personal property, and machinery used for manufacturing purposes, were segregated to the City, and those subjects are not liable to any general tax except the City tax. Assessments The City Assessor appraises the market value of real estate on a biannual assessment cycle. The entire City is reviewed every other year (with values effective the first day of July of the odd years) and adjustments are made where necessary based upon market evidence indicating a change in the value. The Commissioner of Revenue is required by the Code of Virginia to assess vehicles and motorcycles by means of a recognized pricing guide. For most other personal property, the assessed value is based on a percentage of original cost. The Commissioner is also required to assess tangible personal property and machinery and tools. The City prorates personal property on a monthly basis. City of Lynchburg, Virginia, Operating Budget, FY 2027 2 General Information Lynchburg, Virginia Lynchburg, Virginia is a city which remembers its past while focusing on the future – a vibrant central city fostering a strong sense of community, economic opportunity for all our citizens and responsive, results-oriented local government. Lynchburg is a city of 50 square miles located near the geographic center of the state, bordered by the eastern edge of the beautiful Blue Ridge Mountains. It is located approximately 180 miles southwest of the nation's capital, Washington, D.C. An active community boasting friendly residential neighborhoods, Lynchburg has a tradition of outstanding public education. Lynchburg City Schools continues its focus on providing excellent educational programs and services through innovative student opportunities. The City is also home to four public/private colleges and universities as well as Central Virginia Community College. A city with outstanding cultural, educational, and recreation opportunities, Lynchburg has over 950 acres of parkland and a nationally recognized urban trail system of over 40 miles. The parks and trails provide a full range of recreation opportunities including tennis, pickleball, basketball, recreational and competitive sports, horseshoes, hiking, biking, and Frisbee golf. Citizens and visitors alike can swim at an Olympic size swimming pool, take in a minor-league baseball game, launch a canoe on the James River, and participate in a recreation class or program at one of the nine community centers (including the Templeton Senior Center). CITY COUNCIL PRIORITIES Through collaborative meetings between City Council and the City Manager, City Council identified priorities to move Lynchburg forward. The following are City Council’s identified budget initiatives and priorities: Public Safety – Making Lynchburg Safer Public Safety remains a critical function and priority of the City of Lynchburg. City Council Members have identified continued investment in Public Safety as a key City need. Infrastructure – Improving the Built Environment For decades, the City has developed a robust Capital Improvement Program (CIP) that proactively invests in publicly-owned infrastructure. The CIP budget includes funding for a variety of critical infrastructure projects. Lifelong Learning – Investing in People The development and continued support of a strong public school system is critical to any city’s long-term success. Outstanding public schools and lifelong learning opportunities attract people to our community, improves long-term wellbeing of our residents, and creates an environment dedicated to excellence. Economic Development – Recruiting, Expanding and Retaining Businesses A healthy local economy employs residents and drives long-term growth and resilience. With a focus on site development, transportation, and infrastructure, City Council prioritizes economic development initiatives. Quality of Life – Strengthening Community Ties Quality of life means different things to different individuals, but almost all agree it includes opportunities to live in a safe, affordable, and thriving community. From health and wellness to parks, playgrounds, and trails, one of the most important – but perhaps least tangible – priorities of a prosperous city is an excellent quality of life. City of Lynchburg, Virginia, Operating Budget, FY 2027 3 General Information Lynchburg, Virginia FY 2025 (July 1, 2024 – June 30, 2025) Accomplishments and Recognitions Economic Development During FY 2024–FY 2025, the City experienced continued private-sector investment supported by targeted public tools and infrastructure readiness. Citywide, approximately $121 million in new commercial real property investment was permitted, reflecting ongoing confidence in the local market and reinvestment in existing assets. Major employers completed and advanced significant capital projects during this period. In 2024, Framatome celebrated the ribbon cutting of its newly expanded and modernized facility in Lynchburg, representing the first phase of a multi-year investment program supporting nuclear fuel services, advanced reactor technologies, and workforce growth. Delta Star completed the first phase of its headquarters and manufacturing expansion during FY 2025 and has advanced planning for subsequent phases to further increase production capacity. The City also marked the ribbon cutting of Centra’s new medical office facility, expanding outpatient and specialty care capacity and reinforcing the healthcare sector’s role as a stable regional employment anchor. Enterprise Zone and redevelopment programs continued to support reinvestment in established commercial areas. During FY 2025, Enterprise Zone projects leveraged approximately $17.6 million in private investment, supported by more than $1.0 million in state grants. The Local Redevelopment Program supported approximately $8.4 million in building and site improvements, contributing to nearly 1,000 jobs created or retained. To support future economic competitiveness, the Economic Development Authority of the City of Lynchburg secured a $4.0 million Virginia Business Ready Sites Program grant to advance development of two pad-ready sites at Ivy Creek Innovation Park. The grant supports site preparation and infrastructure improvements intended to reduce development timelines and enhance competitiveness for advanced manufacturing, technology, and traded-sector projects. Workforce attraction and retention efforts are supported through the LYH Jobs Portal, a centralized online platform connecting employers with regional talent. The portal aggregates employment opportunities across major industry sectors and supports City of Lynchburg, Virginia, Operating Budget, FY 2027 4 General Information Lynchburg, Virginia business recruitment and expansion by improving visibility of local job opportunities and aligning workforce messaging with employer needs. Tourism activity continues to diversify the local economy and generate external spending. In calendar year 2024, visitor spending totaled approximately $409.9 million, generating $27.2 million in state and local tax revenues and supporting 3,886 jobs. For FY 2025, the City secured group and sports tourism events representing an estimated $17.1 million in future economic impact, providing forward visibility for visitor-related activity. Sports tourism represents a growing component of the visitor economy. Following the successful hosting of the 2024 Professional Disc Golf Association (PDGA) World Championships, which generated an estimated $4.5 million in direct economic impact and approximately 8,400 hotel room nights, the region has been selected to host both the 2028 PDGA World Championships and the 2028 PDGA Masters World Championships. Additional nationally recognized disc golf events are scheduled for 2026, reflecting sustained demand and demonstrated hosting capacity. Collectively, these activities reflect a pattern of completed investment, sequenced expansion, workforce connectivity, and forward-site readiness consistent with the City’s long-term economic development strategy. Lynchburg City Schools With the adoption of the FY 2026 Budget in June 2025, the City committed $64.9 million over three years to support Lynchburg City School (LCS) facility maintenance and infrastructure. This is the largest investment in LCS since the construction of Heritage High School in 2017. Infrastructure Infrastructure improvements in FY 2025 included the opening of a 96,000 square foot state-of-the-art Police Department Headquarters, the completion of the removal of College Lake Dam, and the continuation of the Streetscape Improvements Downtown project. Groundbreaking for the City’s new amphitheater on the riverfront occurred in Spring 2024 with completion anticipated in early 2026. Fleet Services The City of Lynchburg’s Department of Fleet Services has once again earned national acclaim, ranking fifth in the National Association of Fleet Administrator’s (NAFA) 100 Best Fleets competition for both 2024 and 2025. This marks the third consecutive year of recognition. Technology The City of Lynchburg was once again recognized nationally as a leader in using information technology to assist in service delivery. In its annual Digital Cities Survey, conducted in 2024, e. Republic’s Center for Digital Government and Digital Communities Program ranked Lynchburg fifth in the nation among city governments in the 75,000 – 124,999 population category. Lynchburg has been ranked in the top ten since 2004, ranking first for communities of its size in four of those years. Transportation Greater Lynchburg Transit Company provides critical public bus and paratransit services for Lynchburg citizens. GLTC operates 14 bus routes within the City of Lynchburg and a portion of Madison Heights. The City is also served by the Lynchburg Regional Airport (LRA), a Federal Aviation Administration-designated small non-hub commercial airport with a full array of aeronautical services including emergency med-flight services, flight training, aircraft maintenance and avionics and fuel services. United Airlines recently announced their return to Lynchburg Regional Airport with daily service to Chicago and Washington DC beginning in March 2026. A growing local economy and increasing local college enrollment should continue to support additional traffic growth. The Airport has been self-sustaining for the past twelve years and no subsidy to the Airport from the City is expected to be necessary for the foreseeable future. City of Lynchburg, Virginia, Operating Budget, FY 2027 5 General Information Miscellaneous Statistics MISCELLANEOUS STATISTICS (as of June 30, 2025) Date of Incorporation ........................................................................................................................................................................... January 10, 1805 Date of Independent City Status ............................................................................................................................................................................. 1852 Form of Government............................................................................................................................................................................ Council-Manager City Population (2025 Estimate) 1 ......................................................................................................................................................................... 81,417 Metropolitan Statistical Area Population (MSA) (2025 Estimate) 1 .................................................................................................................... 268,815 Composition of Population (2025 Estimate) 2 White alone, not Hispanic or Latino, percent ........................................................................................................................................... 59.9% Black or African American alone, percent ................................................................................................................................................ 27.2% Some other race, percent ........................................................................................................................................................................... 7.9% Median Households Income (MHI) (in 2024 dollars) 2........................................................................................................................................ $57,947 Number of Employees – All Funds (excluding Police and Fire): Full and Part-Time FTE ............................................................................................................................................................................. 919.86 Hourly FTE ................................................................................................................................................................................................. 45.30 City of Lynchburg Facilities and Services: Miles of Streets ........................................................................................................................................................................................ 387.49 Number of Streetlights ............................................................................................................................................................................ 10,997 Number of Traffic Signals ............................................................................................................................................................................. 103 Culture and Recreation: Community Centers ............................................................................................................................................................................. 7 Senior Centers ...................................................................................................................................................................................... 1 Parks................................................................................................................................................................................................... 21 Park acreage..................................................................................................................................................................................... 953 Swimming Pools ................................................................................................................................................................................... 2 Tennis Courts ..................................................................................................................................................................................... 40 Gymnasiums......................................................................................................................................................................................... 7 Fire and Emergency Medical Services (EMS): Number of Stations........................................................................................................................................................................................... 8 Number of Fire Personnel........................................................................................................................................................................ 220.45 Number of Fire Calls Answered per month .................................................................................................................................................. 273 Number of Inspections Conducted ............................................................................................................................................................... 583 Number of EMS Calls ............................................................................................................................................................................... 15,679 Police protection: Number of Stations........................................................................................................................................................................................... 1 Number of Police Personnel .................................................................................................................................................................... 271.38 Number of Patrol Units ................................................................................................................................................................................. 121 Number of Law Violations: Physical Arrests ............................................................................................................................................................................. 4,230 Traffic Violations ........................................................................................................................................................................... 6,297 Parking Violations ......................................................................................................................................................................... 4,932 Sewer System: Number of Service Connections .............................................................................................................................................................. 20,321 Daily Average Treatment in Gallons .............................................................................................................................................. 12.76 million Maximum Daily Average Capacity of Treatment Plant in Gallons....................................................................................................... 22 million Water System: Number of Service Connections .............................................................................................................................................................. 23,956 Number of Fire Hydrants ........................................................................................................................................................................... 3,504 Daily Average Consumption in Gallons ............................................................................................................................................... 11 million Maximum Daily Capacity of Plant in Gallons ...................................................................................................................................... 26 million Education: Number of Elementary Schools ...................................................................................................................................................................... 10 Number of Secondary Schools .......................................................................................................................................................................... 5 Number of Teachers and Administrators................................................................................................................................................... 1,096 Number of Community Colleges ....................................................................................................................................................................... 1 Number of Universities or Colleges .................................................................................................................................................................. 4 Facilities and Service not included in the Reporting Entity: Hospitals: Number of Hospitals ............................................................................................................................................................................ 2 Number of Patient Beds ................................................................................................................................................................... 519 1 University of Virginia Weldon Cooper Center for Public Service. (2026). Virginia Population Estimates. Retrieved from https://coopercenter.org/virginia-population- estimates 2 U.S. Census Bureau: State and County QuickFacts; https://www.census.gov/quickfacts/fact/table/lynchburgcityvirginia,US/PST045225 Note: Unless noted, information from the FY 2025 Annual Comprehensive Financial Report, Statistical Tables 29, 30, and 31. City of Lynchburg, Virginia, Operating Budget, FY 2027 6 General Information Miscellaneous Statistics PRINCIPAL PROPERTY TAXPAYERS 2025 Percentage of Taxable Total Taxable Taxpayer Type of Business Assessed Value Rank Assessed Value AEP - American Electric Power Utility $ 155,372,190 1 1.81 % Frito Lay, Inc. Food manufacturer 64,217,103 2 0.75 Rosedale Investments LLC Apartments/shopping 64,037,500 2 0.75 River Ridge, Ltd. Shopping mall 62,959,683 3 0.73 Framatome (fmr Areva NP, Inc.) Nuclear power design & fuel 54,053,760 4 0.63 Triangle West Edge (fmr TPB Enterprises LLC) Apartments 51,804,619 5 0.60 Columbia Gas of Virginia, Inc. Utility 48,962,348 6 0.57 REA Lynchburg LLC Apartments 43,431,942 7 0.51 C.B. Fleet Co. Pharmaceuticals 36,671,503 8 0.43 Wal-Mart Real Estate Business Trust Retail 36,554,800 8 0.43 Eleven 25 of Virginia Apartments 35,360,600 9 0.41 Verizon Va, Inc. Utility 33,727,482 10 0.39 Walden Owner 1 & 2 LLC Apartments 30,975,700 11 0.36 Gardens on Timberlake LLC (fmr Carriage Sq) Apartment complex 29,953,100 12 0.35 J Crew Inc. Clothing 28,704,003 13 0.33 MMAC FCA (fmr Central Virginia Prof) Medical office 26,692,300 14 0.31 MMPF III Lynchburg-Asc LLC Real estate 25,104,500 15 0.29 Delta Star Inc Power transformer manufacturing 24,935,816 15 0.29 Genworth Financial, Inc. Life insurance 24,398,920 16 0.28 Logans Landing LLC Apartments 22,935,200 17 0.27 Vistas LP Apartments 22,682,000 18 0.26 Southwood Overlook LLC (fmr CL Overlook LP) Apartments 22,364,809 18 0.26 Azdel Inc Thermoplastic manufacturer 22,327,670 18 0.26 LU Candlers Station Holdings LLC Shopping center 21,500,000 19 0.25 Old Mill Investments LLC Apartments 17,940,500 20 0.21 Virginian Hotel & Restaurant Hotel/conference center 17,772,279 20 0.21 Lynchburg Hospitality LLC Hotel 16,292,259 21 0.19 L3 Harris Corp. Radio communications 16,285,747 21 0.19 IREIT Lynchburg Lakeside LLC Shopping center 16,226,000 21 0.19 Lynchburg (Wards Crossing) LLC Retail 15,110,600 22 0.18 Reserve at Burton Creek Apartments 15,108,100 22 0.18 Automated Conveyor Systems Inc Manufacturing 14,493,370 23 0.17 Old Mill Acquisitions LLC Apartments 14,052,200 24 0.16 Wyndhurst Ridge Associates LP Apartments 13,701,000 24 0.16 Centra Health, Inc Healthcare 13,700,000 24 0.16 KANDJBFCO LLC Shopping center 13,600,000 24 0.16 Lynchburg Hotel Group Hotels 12,723,508 25 0.15 1604 Graves Mill Rd LLC Elderly housing 12,500,000 25 0.15 Dayton Hudson Corporation Shopping center 11,822,800 26 0.14 TRS of the Lois T Briggs Recovable Living Tr Shopping center 11,795,000 26 0.14 Maple Ridge Apartments LLC Apartments 11,555,200 27 0.13 700 Main Street LLC (Pacific Life Insurance) Office building 11,500,000 27 0.13 Summit SNF Property Holdings, LLC Nursing home/Assisted living 11,500,000 27 0.13 Total $ 1,257,406,111 14.65 % Total Assessed Valuation: $ 8,583,846,012 Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 15. City of Lynchburg, Virginia, Operating Budget, FY 2027 7 General Information Miscellaneous Statistics DEMOGRAPHIC AND ECONOMIC STATISTICS, LAST TEN CALENDAR YEARS Personal Income Per Capita School Population (thousands of Personal Median Age Enrollment Unemployment Calendar Year (1) dollars) (2) Income (3) (4) (5) Rate (6) 2016 79,977 2,968,666 37,119 40.3 8,566 4.7 2017 80,667 3,088,336 38,285 39.9 8,477 4.8 2018 80,690 3,200,488 39,664 40.3 8,413 3.9 2019 80,772 3,314,156 41,031 39.0 8,286 3.6 2020 80,327 3,545,714 44,141 40.0 8,238 7.8 2021 80,054 3,806,648 47,551 40.0 7,961 4.8 2022 80,127 3,901,784 48,695 40.1 7,879 3.4 2023 80,736 4,137,155 51,243 39.5 7,903 3.5 2024 81,782 * * 39.9 7,795 3.6 2025 81,782 * * * 7,703 4.2 Source: Chief Financial Officer, City of Lynchburg, Virginia. (1) Weldon Cooper Center for Public Service, University of Virginia www.coopercenter.org Figures given are the final estimate for that year. Since the estimate for the current fiscal year is not available at this time, the prior year data is given. 2016 through 2024 based on a July 1st estimate published on January 27, 2025. Intercensal estimates for 2020-2024 were last published on January 27, 2025. (2) U.S. Department of Commerce, Economic and Statistic Administration, Bureau of Economic Analysis Per Capita Personal Income multiplied by Population. Annual dollars revised due to revisions in Per Capita Personal Income (see note 3 below). (3) U.S. Department of Commerce, Economic and Statistic Administration, Bureau of Economic Analysis Report CAINC1 - Personal Income Summary: https://apps.bea.gov/itable/?appid=99&step=1#eyJhcHBpZCI6OTksInN0ZXBzIjpbMV0sImRhdGEiOltdfQ== MSA Map corroborates 2023 numbers - https://apps.bea.gov/regional/bearfacts/action.cfm The information was last updated February 20, 2025. The Table has been revised to reflect these changes. (4) United States Census - 2024 Report S0101 https://data.census.gov/table/ACSST1Y2024.S0101?g=310XX00US31340 (5) Virginia Department of Education reported by Lynchburg City Schools. Enrollment as of September 30 for each year. These figures were previously reported based on preliminary information provided by Lynchburg City Schools and have been updated with the information available from the Virginia Department of Education. The figures given are as of September 30 of the prior year. https://p1pe.doe.virginia.gov/apex/f?p=180:1:::::p_session_id,p_application_name:2929626439707054511,fallmembership (6) Virginia Employment Commission & U.S. Department of Labor, Bureau of Labor Statistics, as of Aug 27, 2025 2016-2025 Unemployment Rates have been adjusted to reflect the most current data available. https://www.bls.gov/news.release/metro.t01.htm * Information unavailable Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 26. City of Lynchburg, Virginia, Operating Budget, FY 2027 8 General Information Miscellaneous Statistics PRINCIPAL EMPLOYERS 2025 Employer Employees Centra Health, Inc. 7000-7999 Liberty University 7000-7999 City of Lynchburg 1000-1499 Framatome (1) 1000-1499 Lynchburg City Schools 1000-1499 Central Virginia Community College 500-999 Delta Star, Inc. 500-999 Frito-Lay, Inc. 500-999 Genworth Financial Inc. 500-999 Horizon Behavioral Health (2) 500-999 J. Crew Outfitters 500-999 Southern Air, Inc. 500-999 University of Lynchburg (3) 500-999 Wal-Mart Stores, Inc. 500-999 C.B. Fleet Company, Inc. 250-499 Kroger, Inc. 250-499 L3Harris 250-499 Lowes 250-499 Pacific Life 250-499 Randolph College 250-499 US Pipe 250-499 Westminster-Canterbury 250-499 Bausch & Lomb 0-249 Belvac Production Machinery 0-249 Employed Civilian Labor Force (June 2025) Lynchburg City - Virginia Employment Commission 37,534 Source: FY2025 numbers are derived from Office of Economic Development and Tourism, City of Lynchburg, VA, or employer contact, as of June 30, 2025. (1) Formerly Areva (2) Formerly Central Virginia Community Services (3) Formerly Lynchburg College Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 27. City of Lynchburg, Virginia, Operating Budget, FY 2027 9 General Information Map of the City City of Lynchburg, Virginia, Operating Budget, FY 2027 10 General Information Budget Calendar FY 2027 Budget Calendar March March 26 City Council Special Called Meeting – 6:00 PM, City Hall City Manager FY 2027 Budget Presentation April April 3 City Council Budget Retreat 9:00 AM, LPD Community Room April 14 City Council Joint Work Sessions: Greater Lynchburg Transit Company Board 2:00 PM, IT Center Lynchburg City School Board 4:00 PM, IT Center April 16 Ward 4 Budget Pop-Up 3:00 PM, Bruster's of Lynchburg April 17 Ward 3 Budget Pop-Up 10:00 AM, River Ridge Mall Ward 1 Budget Pop-Up 3:00 PM, MayLynn's Boonsboro April 18 Ward 2 Budget Pop-Up 10:00 AM, Lynchburg Community Market April 23 Water and Stormwater Rates Public Hearing 6:00 PM, City Hall FY 2027 Proposed Budget Public Hearing 6:15 PM, City Hall April 28 City Council Work Session 4:00 PM, City Hall May May 12 City Council Meeting – FY 2027 Budget, First Reading 7:00 PM, City Hall (excluding Water and Stormwater Funds) May 26 City Council Meeting – FY 2027 Budget, Second 7:00 PM, City Hall Reading/Adoption and First Reading for Water and Stormwater Funds June 9 City Council Meeting – Water and Stormwater Rates Public 7:00 PM, City Hall Hearing; FY 2027 Budget, Second Reading/ Adoption for Discretionary External Service Providers, Water Fund, and Stormwater Fund City of Lynchburg, Virginia, Operating Budget, FY 2027 11 General Information Understanding the Budget UNDERSTANDING THE BUDGET Purpose of the Lynchburg Operating Budget and Capital Improvement Program Lynchburg’s operating budget provides information about the annual financial plan of the City. Included in this budget document is information on the General Fund, Enterprise Funds, and other funds. The document has program descriptions that explain the function of City departments and financial tables that show the revenues, expenditures, and other fiscal details of the City’s programs and activities. The five-year Capital Improvement Program is both a financial plan and planning document to guide new and ongoing building, transportation, parks and recreation, economic development, and school projects. What is an Operating Budget and Capital Improvement Program? An operating budget shows how much money the City expects to collect to pay for the normal costs of doing its work and how much it will spend. The proposed operating budget is the City Manager’s recommendation to the City Council on how the City should collect and spend money during a fiscal year (July 1 through June 30). The Capital Improvement Program includes the cost of investing in major capital assets, such as a new building, infrastructure and maintenance of existing assets. The first year of the five-year Capital Improvement Program appears in the appropriated budget. City Council only has the authority to appropriate funds on an annual basis. The costs of the normal work of using and maintaining capital assets appear in the operating budget. Legal Requirements for the Operating Budget Section 14 of the City Charter requires the City Manager to act as Budget Commissioner, and as such to prepare and submit an annual budget to the City Council. Further, Section 14 states that “At such time as the Council may direct, but not later than forty-five days before the end of each fiscal year, the City Manager shall prepare and submit to the Council for informative and fiscal planning purposes only, an annual budget for the ensuing year, based upon detailed estimates furnished by the several departments and other divisions in the City government according to a classification as nearly uniform as possible. The budget shall contain such other information as may be prescribed by Council.” (Act 1960, Ch. 479, Sec. 1, p. 740) Budget Process The budget process is responsive to the overall budget needs of the entire City government, including the fiscal policy concerns of the Council, the financial management responsibility of City staff, the day-to-day operating requirements of City agencies and the needs of citizens for information concerning the budget. Budget Timetable Typically, in March, the City Manager submits to the City Council a proposed operating budget for the fiscal year starting July 1 and ending June 30 of the following year. The City Manager includes a budget message that explains budget issues and presents recommendations. The operating budget includes proposed expenditures and the means of financing them. Council studies the proposed budget at work sessions throughout the months of March and April and holds a public hearing to receive citizens’ comments. The Council makes final budget decisions and adopts the budget through passage of appropriation ordinances usually during the month of May. By July 1st, the beginning of the fiscal year, the City Manager prepares and publishes the adopted budget based on City Council deliberations and adopted budget ordinances. City of Lynchburg, Virginia, Operating Budget, FY 2027 12 General Information Description of City Funds DESCRIPTION OF CITY FUNDS For accounting purposes, a local government is not treated as a single entity. Rather, a government is viewed instead as a collection of smaller, separate entities known as “funds”. The Governmental Accounting Standards Board’s (GASB) Codification of Governmental Accounting and Financial Reporting Standards (Codification), Section 1300, defines a fund as: “A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.” All of the funds used by a government must be classified into one of eleven “fund types.” Five of these fund types are used to account for a state or local government’s “governmental-type” activities and are known as “governmental funds.” Two of these fund types are used to account for a government’s “business-type” activities and are known as “proprietary funds.” Finally, the remaining four fund types are reserved for a government’s “fiduciary activities.” City of Lynchburg Fund Structure Fiduciary Fund Governmental Proprietary Types – Funds Funds Custodial Funds Special Revenue Capital Projects Internal Service Special Welfare General Fund Enterprise Funds Fund Funds Funds Funds Risk Management Children s Services HOME Investment Medical Insurance Water Fund Act Fund Partnerships Program City Capital Fund Fund (operating and capital) Fund City/Federal/State Lynchburg Business Sewer Fund Development Centre Schools Capital Fleet Services Fund Aid Fund (operating and capital) Fund Community Lynchburg Expressway Stormwater Fund Development Block Grant (CDBG) Fund Appearance Fund (operating and capital) (LEAF) Forfeited Assets Airport Fund Fund Regional Juvenile (operating and capital) Detention Center Fund Technology Fund Governmental Funds Three fund types are used to account for City governmental-type activities: General Fund, Special Revenue Funds, and Capital Funds. General Fund The General Fund is used to account for most of the day-to-day operations of the City, which are financed from taxes and other general revenues. Activities financed by the General Fund include those of line and staff departments within the City except for activities of the Proprietary Funds. Special Revenue Funds Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. These revenues are either legally restricted by outside parties such as federal and State governments for grants or the local governing body imposes restrictions. The City has the following Special Revenue Funds: ▪ Children’s Services Act Fund – Accounts for revenues received and expenditures made to support the Children’s Services Act for At-Risk Youth and Families adopted by the Virginia General Assembly. ▪ City/Federal/State Aid Fund – Accounts for the City’s various federal and state grants, certain social service and community development programs and public safety. City of Lynchburg, Virginia, Operating Budget, FY 2027 13 General Information Description of City Funds ▪ Community Development Block Grant (CDBG) Fund – Accounts for revenues received from the Department of Housing and Urban Development, which are used for various development projects to accomplish the goals of the block grant program. ▪ Forfeited Assets Fund – Accounts for revenues received from the sale of confiscated assets, which are related to illegal drug sales and are used for law enforcement activities. ▪ HOME Investment Partnerships Program Fund – Accounts for revenues received from the Department of Housing and Urban Development for support of affordable housing needs in the City. ▪ Lynchburg Business Development Centre Fund – Accounts for revenues received to support a local business incubator and for monies received from the Economic Development Administration for a revolving loan fund and certain other economic development assistance. ▪ Lynchburg Expressway Appearance Fund (LEAF) – Accounts for the revenues and expenditures associated with beautification of the Lynchburg Expressway. ▪ Regional Juvenile Detention Center Fund – Accounts for revenues received and expenditures made to support the operations of the City’s Juvenile Detention Home. ▪ Technology Fund – Accounts for revenues received to support the acquisition of computer equipment and maintaining network equipment and servers. Capital Projects Funds The Capital Projects Fund accounts for all resources used for the acquisition and/or construction of capital equipment and facilities by the City except those financed by the Enterprise Funds and Trust Funds. This fund consists of City and Schools Capital Projects Funds. Risk Management Fund The Risk Management Fund is used to account for the self-insurance related activities including property/casualty and liability insurance. Proprietary Funds Two fund types are used to account for a government’s business-type activities (activities that receive a significant portion of their funding through user fees). These are the enterprise funds and the internal service fund. Enterprise Funds Water, Sewer, Stormwater and Airport Funds are used to account for the acquisition, operation and maintenance of City-owned water and sewer facilities, stormwater facilities and airport operations. These funds are entirely or predominantly self- supported by user charges. The operations of these funds are accounted for in such a manner as to show a profit or loss similar to comparable private enterprises. Internal Service Fund Internal Service Funds account for the financing of goods and services supplied to other funds of the City and to other governments, on a cost-reimbursement basis. The Fleet Services Fund contains funding for maintaining the City’s equipment and vehicle fleet. Each department using Fleet Services contains funding to pay for the actual cost of maintaining vehicles utilized by the department. Fleet Services bills departments on a monthly basis for their fleet related expenses. The depreciation of fleet vehicles and equipment is accounted for in non-departmental. The Medical Insurance Fund includes benefit charges and employee deductions/contributions for health, dental, and vision insurance for all funds including active employees and eligible retirees. Insurance claims, health insurance stop-loss premiums, and claims administration fees are charged against this fund. Fiduciary Fund Types – Custodial Funds Custodial funds account for assets held by the City as a custodian for others and the City’s custodial fund is the Special Welfare Fund. Lynchburg City Schools Federal, State, and City funds support the operating needs of the Lynchburg City Schools. Capital construction needs of the schools are primarily supported by City funds with additional State funding as approved by the General Assembly. The Lynchburg City Schools operate one pre-school, eleven elementary schools, three middle schools, and two high schools in the City. The Schools are fiscally dependent on the City and are prohibited from issuing bonded debt. Capital projects for school buildings are included in bond issues with the City. City of Lynchburg, Virginia, Operating Budget, FY 2027 14 General Information Description of City Funds Department and Fund Relationship This schedule shows how each department is funded; some departments are supported by several fund types. Fiduciary Fund Types – Governmental Proprietary Custodial Funds Funds Funds Special Capital General Revenue Projects Enterprise Special Fund Funds Funds Funds Welfare Fund General Government Administration City Council and Clerk X City Manager Offices X X City Assessor X City Attorney X Commissioner of the Revenue X Financial Services X Human Resources and Occupational Health X X Information Technology (IT) X X Registrar and Electoral Board X State Treasurer X Judicial Administration Circuit Court Clerk (24 th Judicial District) X th Circuit Court Judges (24 Judicial District) X Office of the Commonwealth’s Attorney including Fines and Fees X X General District Court X Juvenile and Domestic Relations (J&DR) District Court X Magistrate X Sheriff’s Office X Court Service Unit (24 th Judicial District) X Public Safety Police Department X X X Emergency Communications X X X Fire Department X X X Public Works Public Works X X X X Health and Human Services Human Services X X X Parks, Recreation, and Cultural Public Library X Parks and Recreation X X Community Development Community Development X X X X Office of Economic Development and Tourism X X X Museums X Communications and Public Engagement X Risk Management X X X Fleet Services X X X X Airport X Water Resources - Water X Water Resources - Sewer X Water Resources - Stormwater X City of Lynchburg, Virginia, Operating Budget, FY 2027 15 General Information Budget Process BUDGET PROCESS Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both “measurable” and “available.” Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 45 days of the end of the fiscal period for most revenues. Accordingly, real and personal property tax revenues are recorded as revenues principally on the cash basis until year end, at which time current property tax receipts received within 45 days of year end are accrued. Property taxes not collected within 45 days after year-end, net of allowances for uncollectible accounts are reflected as deferred revenues. Intergovernmental revenues, consisting principally of categorical aid from federal and state agencies are recognized when earned or at the time of the specific expenditure. Sales, public utility, and Communications Sales and Use taxes, which are collected by the Commonwealth of Virginia and public utilities, respectively, and subsequently remitted to the City, are recognized as revenues and receivables when measurable and available. Expenditures in governmental funds are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. The exceptions to this general rule are principal and interest on general long-term debt, which are recognized when due. Proprietary fund types utilize the accrual basis of accounting. Revenues are recognized when earned, including unbilled utility receivables, and expenses are recognized when incurred. Basis of Budgeting The budgets for the General, Airport, Sewer, Water, Stormwater, Capital Projects, and all Special Revenue Funds are prepared in accordance with the City Charter on a modified accrual basis of accounting. Encumbrances are treated as a reservation of fund equity and re-appropriated in the next fiscal year. Revenues, expenditures, and transfers related to internal service type functions are included for budget purposes. The budget for the Lynchburg City Schools (School Operating Fund) is prepared on the modified accrual basis of accounting. Appropriations for the City/Federal/State Aid, Children’s Services Act (CSA), Community Development Block Grant (CDBG), Forfeited Assets, HOME Investment Partnerships Program, and Lynchburg Expressway Appearance Fund (LEAF) Funds are continued until completion of a grant or program, even when a grant or program extends for more than one fiscal year, or until repealed. Project budgets are utilized in the Capital Project Funds. All Operating Budget appropriations which are not encumbered lapse at year-end. Appropriations for the Capital Project Funds are continued until completion of applicable projects, even when projects extend for more than one fiscal year, or until repealed. Encumbrances Encumbrance accounting is a process in which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the appropriation for future expenditure. Encumbrances are treated as a reservation of fund equity and re-appropriated in the next fiscal year. City of Lynchburg, Virginia, Operating Budget, FY 2027 16 General Information Budget Process Amending the Budget The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total budget amounts and/or appropriations of any fund require an amendment to the budget. The Code of Virginia requires that City Council approve any amendment. If the total of the proposed amendment exceeds one percent of the total expenditures shown in the currently adopted budget, the proposed amendment must be advertised and a public hearing must be held before City Council can act. After the public hearing, City Council can act on the proposed amendment. The Relationship between the Budget and the Capital Improvement Program The City also prepares a five-year Capital Improvement Program (CIP) for City Capital Projects, School Capital Projects, Water, Sewer, Stormwater, and Airport funds. The CIP specifies capital improvement or construction projects, which are tentatively identified for funding during the next five years, with the first year of the plan serving as the capital budget. General obligation bonds, line of credit financing, revenue bonds, grants and low interest as well as no-cost loans from the State government are the primary means for funding capital improvements. Additionally, “pay-as-you-go financing” (cash) is used to provide capital funding mainly for projects that don’t qualify for bond funding. Restricted sources from user fees such as the Passenger Facility Charge on airfares are another source of funding for Airport Capital Improvements. A debt service schedule for all bonds and loans is included in the Budget and CIP summaries by Fund. City of Lynchburg, Virginia, Operating Budget, FY 2027 17 General Information Budget Categories BUDGET CATEGORIES Salaries – Compensation for direct labor of persons in the employment of the City. Salaries and wages paid to employees for full-time, part-time and hourly work, including overtime and automobile, clothing and tool allowances. Employee Benefits – Employment related benefits provided to employees as part of their total compensation. Includes the following: Group Life Insurance – Payments for both employer’s and employees’ portions of premiums for employees’ life insurance coverage. Virginia Retirement System – Payments for the employer’s portion of premiums for the employees’ retirement program. Employer’s FICA Contribution – Payments for the employer’s share of Social Security and Medicare taxes. Workers’ Compensation Claims – Payments for authorized claims involving employees’ work related injuries. Health Benefit – Payments made for health insurance for full-time classified employees and other employees eligible under the Affordable Care Act. Dental Benefit – Payments made for dental insurance for full-time classified employees and other employees eligible under the Affordable Care Act. Vision Benefit – Payments made for vision insurance for full-time classified employees and other employees eligible under the Affordable Care Act. Virginia Local Disability Program – Payments for third party administration of this State-mandated program that applies to all employees hired after January 1, 2014. Affordable Care Act Fees – Fees set by the federal government and included in the cost of medical benefits, phased out January 2017. Unemployment Compensation – Payments for benefits related to unemployment claims. Tuition Reimbursement – Payments to employees to assist with costs for education related to City work functions. Contractual Services – Services acquired on a fee basis or a fixed time contract basis from outside sources (e.g., private vendors, public authorities or other governmental entities). Includes maintenance and repairs for City equipment; facilities and infrastructure; legal, architectural, environmental testing, medical, auditing and financial professional services; information technology services and software purchases; dietary, advertising, and printing. Internal Service Charges – Charges to departments for services provided by Fleet Services; including maintenance and fuel purchases. Other Charges – This category includes various types of charges such as: supplies and materials items for the office including books, publications; fuel and natural gas; chemicals; parts; and items for buildings, grounds, traffic and computer related maintenance. Safety, law enforcement and laboratory items as well as food, laundry and medical items are included. Utilities, telecommunication charges; postage; insurance premiums and claims; travel and training; dues and memberships; inventory purchases; payments to other funds for services; as well as contributions to other governmental, community and civic organizations are included. Rentals and Leases – Includes expenditures associated with the rental or lease of buildings, real property, and equipment. Capital Outlay – Includes expenditures for the acquisition of capital assets in excess of $5,000 excluding land, buildings and infrastructure which are major capital expenditures. Includes equipment, furniture and fixtures, heavy equipment such as machinery and tools, computer and radio systems, and specific use equipment for public safety. City of Lynchburg, Virginia, Operating Budget, FY 2027 18 General Information Rate Schedule Rate Schedule Description FY 2026 Adopted Budget FY 2027 Adopted Budget PROPERTY TAXES Real Property Tax: $0.84 per $100 of assessed value $0.84 per $100 of assessed value Personal Property Tax: $3.80 per $100 of assessed value $3.80 per $100 of assessed value Business Personal Property Tax: $3.80 per $100 of assessed value $3.80 per $100 of assessed value Machinery and Tools Tax: $3.00 per $100 of assessed value $3.00 per $100 of assessed value MOTOR VEHICLE LICENSE FEE for vehicles weighing 4,000 pounds or less: $29.50 $29.50 (Waived in FY 2026) (Waived in FY 2027) for vehicles weighing greater than 4,000 pounds: $34.50 $34.50 (Waived in FY 2026) (Waived in FY 2027) OTHER LOCAL TAXES Amusement Tax: 7.0% 7.0% Cigarette Tax: $0.35 per pack $0.35 per pack Lodging Tax: 6.5% + $1 per room/night 6.5% + $1 per room/night Meals Tax: 6.5% 6.5% Sales Tax: 1% + 4.3% VA tax 1% + 4.3% VA tax BUSINESS LICENSE TAX Gross receipts/purchases greater than $150,000 the following schedule is utilized: Retail merchant: $0.19 per $100 of gross receipts $0.19 per $100 of gross receipts Contractor: $0.15 per $100 of gross receipts $0.15 per $100 of gross receipts Business/personal service: $0.34 per $100 of gross receipts $0.34 per $100 of gross receipts Professional service: $0.55 per $100 of gross receipts $0.55 per $100 of gross receipts Wholesale merchant: $20 plus $20 plus $0.26 per $100 of gross receipts $0.26 per $100 of gross receipts SOLID WASTE - RESIDENTIAL AND SMALL BUSINESS $10.00/month on utility bill * $10.00/month on utility bill * (Waived in FY 2026) (Waived in FY 2027) * Note: Businesses located in the Central Business District that receive twice weekly trash collection will receive a $20 charge on their water utility bills. City of Lynchburg, Virginia, Operating Budget, FY 2027 19 General Information Rate Schedule Rate Schedule (continued) Description FY 2026 Adopted Budget FY 2027 Proposed Budget WATER RESOURCES RATES AND FEES Water Volume Rates - Residential: $3.45 per HCF $3.62 per HCF Sewer Volume Rates - Residential: $8.65 per HCF $8.65 per HCF Sewer ONLY Charges - Residential: $66.92 per month ($8.65 per HCF $66.92 per month ($8.65 per HCF by 7 HCF plus a monthly service by 7 HCF plus a monthly service charge of $6.37) charge of $6.37) Stormwater Utility Fees - Commercial: $5.15 per 2,672 sq. ft. of $5.40 per 2,672 sq. ft. of impervious area impervious area Stormwater Utility Fees - Residential: $5.15 per month/per single $5.40 per month/per single family unit family unit Note: HCF, or unit, is equivalent to 100 cubic feet or 748 gallons. AMBULANCE SERVICE FEES Basic Life Support Non-Emergency Transport: $350.00 $350.00 Basic Life Support Emergency Transport: $500.00 $500.00 Advanced Life Support Non-Emergency $425.00 $425.00 Procedure: Advanced Life Support Emergency Procedure: $600.00 $600.00 Advanced Life Support Emergency Procedure w/Advanced Practice Paramedic Treatment: $850.00 $850.00 Transport Mileage Charge: $12.00 $12.00 Oxygen Supply Charge: $50.00 $50.00 CONSUMER UTILITY TAXES Electric - Residential: The greater of: $0.00460 for the The greater of: $0.00460 for the first 1,000 kwh (or a fraction first 1,000 kwh (or a fraction thereof) plus $0.00260 for each thereof) plus $0.00260 for each kwh over the first 1,000 kwh, or kwh over the first 1,000 kwh, or 7% of the minimum monthly 7% of the minimum monthly charge. charge. Electric - Commercial: The greater of: $0.00480 for the The greater of: $0.00480 for the first 1,000 kwh (or a fraction first 1,000 kwh (or a fraction thereof) plus $0.00292 for each thereof) plus $0.00292 for each kwh over the first 1,000 kwh, or kwh over the first 1,000 kwh, or 7% of the minimum monthly 7% of the minimum monthly charge. charge. Electric - Industrial: The greater of: $0.00375 for the The greater of: $0.00375 for the first 1,000 kwh (or a fraction first 1,000 kwh (or a fraction thereof) plus $0.00260 for each thereof) plus $0.00260 for each kwh over the first 1,000 kwh, or kwh over the first 1,000 kwh, or 7% of the minimum monthly 7% of the minimum monthly charge. charge. City of Lynchburg, Virginia, Operating Budget, FY 2027 20 All Funds Summary SUMMARY OF ALL FUNDS BY REVENUES AND EXPENDITURES Manager's Actual Adopted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 ALL FUNDS REVENUES General Property Taxes $99,297,511 $107,391,232 $109,885,472 $109,885,472 Other Local Taxes 68,285,136 68,244,240 72,694,579 71,144,579 Permits, Fines, and Licenses 1,369,742 1,317,700 1,270,220 1,270,220 Fines and Forfeitures 337,645 262,500 303,000 303,000 Revenue from Use of Money and Property 8,906,055 4,744,481 4,312,151 4,312,151 Charges for Services 85,889,927 85,968,876 112,242,252 109,762,252 Miscellaneous 10,701,956 6,561,068 7,548,143 7,548,143 Intergovernmental - State 152,088,173 137,883,772 163,919,719 164,569,719 Intergovernmental - Federal 54,953,851 36,716,548 40,928,817 40,951,904 Bond Proceeds 8,717,773 84,893,276 91,286,057 60,002,457 Operating Transfers In 52,502,654 60,068,478 67,988,855 66,673,590 Use of and (Addition) to Fund Balance 39,822,697 18,729,846 16,317,893 17,882,628 TOTAL REVENUES $582,873,120 $612,782,017 $688,697,158 $654,306,115 Less Operating Transfers In (52,502,654) (60,068,478) (67,988,855) (66,673,590) TOTAL REVENUES NET OF TRANSFERS $530,370,466 $552,713,539 $620,708,303 $587,632,525 EXPENDITURES General Government Administration $30,519,902 $31,828,309 $31,315,195 $31,315,195 Judicial Administration 8,729,608 8,794,259 9,544,787 9,544,787 Public Safety 61,622,364 64,258,843 65,556,282 65,556,282 Public Works 25,597,548 28,354,646 28,975,175 28,975,175 Health and Human Services 43,002,490 39,522,383 40,405,686 40,405,686 Parks, Recreation, and Cultural 6,909,673 6,547,581 6,642,005 6,642,005 Community Development 7,920,029 7,957,839 8,183,962 8,207,049 Education 140,297,173 135,785,794 140,301,452 140,962,806 Capital Outlay (General Fund and Schools) 50,479,621 78,932,431 80,923,763 79,847,144 Debt Service 32,877,972 35,278,875 36,521,308 36,521,308 Operating Transfers Out 52,502,654 60,068,478 67,988,855 66,673,590 Medical Insurance 0 0 18,994,148 18,994,148 Fleet 10,933,325 14,048,368 12,347,542 12,347,542 Water 26,067,618 27,572,828 59,596,886 28,213,286 Sewer 47,391,493 33,195,441 48,523,216 48,523,216 Stormwater 5,661,591 6,854,572 5,606,105 4,306,105 Airport 11,821,615 7,880,617 5,613,532 5,613,532 Transit 10,339,424 13,962,969 9,565,548 9,565,548 Other Uses 10,199,020 11,937,784 12,091,711 12,091,711 TOTAL EXPENDITURES $582,873,120 $612,782,017 $688,697,158 $654,306,115 Less Operating Transfers Out (52,502,654) (60,068,478) (67,988,855) (66,673,590) TOTAL EXPENDITURES NET OF TRANSFERS $530,370,466 $552,713,539 $620,708,303 $587,632,525 City of Lynchburg, Virginia, Operating Budget, FY 2027 21 All Funds Summary SUMMARY OF ALL FUNDS BY REVENUES AND EXPENDITURES (CONTINUED) REVENUES – ALL FUNDS $587,632,525 Other Local Taxes 12.1% Use of and (Addition) Bond Proceeds to Fund Balance Charges for Services 10.2% 3.0% 18.7% Miscellaneous 1.3% Permits, Fees, and Regulatory Licenses 0.2% Intergovernmental - Federal Revenue from Use of General Property Taxes Money and Property 7.0% 18.7% 0.7% Fines and Forfeitures 0.1% Intergovernmental - State 28.0% EXPENDITURES – ALL FUNDS $587,632,525 Debt Service Water Health and 6.2% 4.8% Human Services 6.9% Public Safety 11.2% Stormwater Fleet, 2.1% 0.7% Sewer 8.3% Community Development 1.4% Capital Outlay (General Judicial Fund and Schools) Administration 13.6% 1.6% Parks, Recreation, and Cultural Education 1.1% 24.0% Airport 1.0% City of Lynchburg, Virginia, Operating Budget, FY 2027 22 All Funds Summary SUMMARY OF REVENUES AND EXPENDITURES BY FUND TYPE Special Internal Capital General Enterprise Revenue Component Service Project Grand Funds Funds Funds Units Funds Funds Total BUDGET SUMMARY BY FUND TYPE FOR FISCAL YEAR 2027 REVENUES General Property Taxes $109,885,472 $0 $0 $0 $0 $0 $109,885,472 Other Local Taxes 71,144,579 0 0 0 0 0 71,144,579 Permits, Fees, and Regulatory Licenses 1,270,220 0 0 0 0 0 1,270,220 Fines and Forfeitures 303,000 0 0 0 0 0 303,000 Revenue from Use of Money and Property 3,011,340 1,239,611 61,200 0 0 0 4,312,151 Charges for Services 11,745,753 62,294,309 5,406,410 679,436 29,636,344 0 109,762,252 Miscellaneous 4,610,164 201,600 1,250,879 1,155,500 0 330,000 7,548,143 Intergovernmental - State 33,159,744 325,000 9,957,940 85,688,111 0 35,438,924 164,569,719 Intergovernmental - Federal 10,854,013 0 3,096,984 15,011,707 0 11,989,200 40,951,904 Bond Proceeds 0 0 0 0 900,000 59,102,457 60,002,457 Operating Transfers In 51,055 0 626,050 46,747,532 1,277,822 17,971,131 66,673,590 Use of (Addition to) Fund Balance 14,139,143 3,074,771 681,226 0 585,488 (598,000) 17,882,628 TOTAL REVENUES $260,174,483 $67,135,291 $21,080,689 $149,282,286 $32,399,654 $124,233,712 $654,306,115 Less Operating Transfers In (51,055) 0 (626,050) (46,747,532) (1,277,822) (17,971,131) (66,673,590) TOTAL REVENUES NET OF TRANSFERS $260,123,428 $67,135,291 $20,454,639 $102,534,754 $31,121,832 $106,262,581 $587,632,525 EXPENDITURES General Government Administration $30,356,383 $0 $958,812 $0 $0 $0 $31,315,195 Judicial Administration 7,785,333 0 1,759,454 0 0 0 9,544,787 Public Safety 60,033,908 0 5,522,374 0 0 0 65,556,282 Public Works 28,900,175 0 75,000 0 0 0 28,975,175 Health and Human Services 29,011,286 0 11,394,400 0 0 0 40,405,686 Parks, Recreation, and Cultural 6,642,005 0 0 0 0 0 6,642,005 Community Development 6,897,465 0 1,309,584 0 0 0 8,207,049 Education 0 0 0 140,962,806 0 0 140,962,806 Capital Outlay (General Fund and Schools) 0 0 0 0 0 79,847,144 79,847,144 Debt Service 20,153,682 15,299,652 10,010 0 1,057,964 0 36,521,308 Operating Transfers Out 58,302,535 8,320,000 51,055 0 0 0 66,673,590 Medical Insurance 0 0 0 0 18,994,148 0 18,994,148 Fleet 0 0 0 0 12,347,542 0 12,347,542 Water 0 15,227,886 0 0 0 12,985,400 28,213,286 Sewer 0 20,468,116 0 0 0 28,055,100 48,523,216 Stormwater 0 4,206,105 0 0 0 100,000 4,306,105 Airport 0 3,613,532 0 0 0 2,000,000 5,613,532 Transit 0 0 0 8,319,480 0 1,246,068 9,565,548 Other Uses 12,091,711 0 0 0 0 0 12,091,711 TOTAL EXPENDITURES $260,174,483 $67,135,291 $21,080,689 $149,282,286 $32,399,654 $124,233,712 $654,306,115 Less Operating Transfers Out (58,302,535) (8,320,000) (51,055) 0 0 0 (66,673,590) TOTAL EXPENDITURES NET OF TRANSFERS $201,871,948 $58,815,291 $21,029,634 $149,282,286 $32,399,654 $124,233,712 $587,632,525 City of Lynchburg, Virginia, Operating Budget, FY 2027 23 All Funds Summary SUMMARY OF REVENUES AND EXPENDITURES BY FUND TYPE (CONTINUED) REVENUES BY FUND TYPE $587,632,525 Component Units 17.4% Capital Project Funds 18.1% Enterprise Funds 11.4% General Funds 44.3% EXPENDITURES BY FUND TYPE $587,632,525 Component Units 25.4% Enterprise Funds 10.0% Capital Project Funds Special Revenue Funds, 3.6% 21.1% General Funds 34.4% City of Lynchburg, Virginia, Operating Budget, FY 2027 24 All Funds Personnel Summary Personnel Summary Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY GENERAL FUND FTEs Full-Time 1,037.20 1,038.60 1,044.34 1,044.34 1,044.34 City Funded Full-Time 581.20 580.60 585.34 585.34 585.34 City Funded Civilian Full-Time 89.00 89.00 87.00 87.00 87.00 City Funded Sworn Full-Time 366.00 368.00 371.00 371.00 371.00 City Sworn Full-Time Not Funded 1.00 1.00 1.00 1.00 1.00 Part-Time 36.88 33.08 33.63 33.63 33.63 City Funded Part-Time 30.85 28.33 28.88 28.88 28.88 City Funded Civilian Part-Time 6.03 4.75 4.75 4.75 4.75 Hourly 44.03 41.07 38.97 38.97 38.97 City Funded Hourly 36.23 32.27 30.77 30.77 30.77 City Funded Civilian Hourly 3.80 4.80 4.20 4.20 4.20 City Funded Sworn Hourly 4.00 4.00 4.00 4.00 4.00 State Funded Full-Time 52.75 53.48 56.02 56.02 56.02 TOTAL GENERAL FUND FTEs 1,170.86 1,166.23 1,172.96 1,172.96 1,172.96 OTHER FUNDS FTEs Full-Time 226.60 226.60 226.60 226.60 226.60 City Funded Full-Time 226.60 226.60 226.60 226.60 226.60 Part-Time 3.29 3.29 3.29 3.29 3.29 City Funded Part-Time 3.29 3.29 3.29 3.29 3.29 Hourly 5.28 5.18 5.18 5.18 5.18 City Funded Hourly 5.28 5.18 5.18 5.18 5.18 Grant Funded FTEs 51.96 50.58 48.89 48.89 48.89 Grant Funded Full-Time 23.07 21.32 24.04 24.04 24.04 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 Grant Funded Sworn Full-Time 22.00 22.00 21.00 21.00 21.00 Grant Funded Part-Time 2.10 2.30 0.80 0.80 0.80 Grant Funded Hourly 3.79 4.96 3.05 3.05 3.05 TOTAL OTHER FUNDS FTEs 287.13 285.65 283.96 283.96 283.96 ALL FUNDS FTEs Full-Time 1,263.80 1,265.20 1,270.94 1,270.94 1,270.94 City Funded Full-Time 807.80 807.20 811.94 811.94 811.94 City Funded Civilian Full-Time 89.00 89.00 87.00 87.00 87.00 City Funded Sworn Full-Time 366.00 368.00 371.00 371.00 371.00 City Civilian Full-Time Not Funded 0.00 0.00 0.00 0.00 0.00 City Sworn Full-Time Not Funded 1.00 1.00 1.00 1.00 1.00 Part-Time 40.17 36.37 36.92 36.92 36.92 City Funded Part-Time 34.14 31.62 32.17 32.17 32.17 City Funded Civilian Part-Time 6.03 4.75 4.75 4.75 4.75 Hourly 49.31 46.25 44.15 44.15 44.15 City Funded Hourly 41.51 37.45 35.95 35.95 35.95 City Funded Civilian Hourly 3.80 4.80 4.20 4.20 4.20 City Funded Sworn Hourly 4.00 4.00 4.00 4.00 4.00 State Funded Full-Time 52.75 53.48 56.02 56.02 56.02 Grant Funded FTEs 51.96 50.58 48.89 48.89 48.89 Grant Funded Full-Time 23.07 21.32 24.04 24.04 24.04 Grant Funded Sworn Full-Time 22.00 22.00 21.00 21.00 21.00 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 Grant Funded Part-Time 2.10 2.30 0.80 0.80 0.80 Grant Funded Hourly 3.79 4.96 3.05 3.05 3.05 TOTAL ALL FUNDS FTEs 1,457.99 1,451.88 1,456.92 1,456.92 1,456.92 Note: Civilian and Sworn designations represent positions in Public Safety. City of Lynchburg, Virginia, Operating Budget, FY 2027 25 All Funds Personnel Summary Personnel Summary (continued) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY General Government Administration City Council and Clerk City Funded Full-Time 1.00 1.00 1.00 1.00 1.00 City Funded Part-Time 0.50 0.50 0.50 0.50 0.50 City Manager's Office City Funded Full-Time 6.00 7.00 7.00 7.00 7.00 City Assessor City Funded Full-Time 8.00 7.00 7.00 7.00 7.00 City Funded Hourly 0.50 0.50 0.50 0.50 0.50 City Attorney City Funded Full-Time 8.90 7.90 7.90 7.90 7.90 City Funded Hourly 0.28 0.32 0.32 0.32 0.32 Commissioner of the Revenue City Funded Full-Time 4.00 4.00 4.00 4.00 4.00 City Funded Part-Time 0.60 0.60 0.60 0.60 0.60 State Funded Full-Time 6.00 6.00 6.00 6.00 6.00 Financial Services - Office of Management and Budget City Funded Full-Time 7.00 7.00 7.00 7.00 7.00 Financial Services - Accounting City Funded Full-Time 9.00 9.00 9.00 9.00 9.00 City Funded Hourly 0.50 0.50 0.00 0.00 0.00 Financial Services - Billings and Collections City Funded Full-Time 21.00 19.00 19.00 19.00 19.00 Financial Services - Procurement City Funded Full-Time 5.00 5.00 5.00 5.00 5.00 Human Resources City Funded Full-Time 10.00 10.00 10.00 10.00 10.00 City Funded Hourly 0.53 0.53 0.53 0.53 0.53 Information Technology - Administration City Funded Full-Time 5.00 6.00 6.00 6.00 6.00 Information Technology - Application Services City Funded Full-Time 11.00 10.00 10.00 10.00 10.00 Information Technology - Geographic Information System City Funded Full-Time 3.00 3.00 3.00 3.00 3.00 Information Technology - Network Services City Funded Full-Time 17.00 17.00 17.00 17.00 17.00 Registrar City Funded Full-Time 2.00 2.00 2.00 2.00 2.00 State Funded Full-Time 1.00 1.00 1.00 1.00 1.00 State Treasurer State Funded Full-Time 2.00 2.00 2.00 2.00 2.00 General Government Administration Total FTEs 129.81 126.85 126.35 126.35 126.35 Judicial Administration Circuit Court Clerk City Funded Full-Time 1.00 1.00 1.00 1.00 1.00 City Funded Hourly 0.70 0.70 0.00 0.00 0.00 State Funded Full-Time 13.00 13.00 14.00 14.00 14.00 Circuit Court Judges City Funded Full-Time 2.00 2.00 2.00 2.00 2.00 City of Lynchburg, Virginia, Operating Budget, FY 2027 26 All Funds Personnel Summary Personnel Summary (continued) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY Judicial Administration (continued) Commonwealth Attorney including Fines and Fees City Funded Full-Time 3.96 5.20 4.94 4.94 4.94 City Funded Part-Time 0.00 0.10 0.00 0.00 0.00 City Funded Hourly 1.63 0.40 1.63 1.63 1.63 State Funded Full-Time 14.75 15.48 16.02 16.02 16.02 Sheriff City Funded Full-Time 6.00 7.00 7.00 7.00 7.00 City Funded Hourly 7.29 5.72 5.72 5.72 5.72 State Funded Full-Time 16.00 16.00 17.00 17.00 17.00 Judicial Administration Total FTEs 66.33 66.60 69.31 69.31 69.31 Public Safety Police Department City Funded Sworn Full-Time 177.00 177.00 177.00 177.00 177.00 City Funded Sworn Hourly 4.00 4.00 4.00 4.00 4.00 City Funded Civilian Full-Time 40.00 42.00 43.00 43.00 43.00 City Funded Civilian Part-Time 3.65 3.10 3.10 3.10 3.10 Off-Duty City Funded Civilian Part-Time 0.70 0.70 0.70 0.70 0.70 Animal Control Unit City Funded Sworn Full-Time 1.00 1.00 4.00 4.00 4.00 City Funded Civilian Full-Time 3.00 4.00 1.00 1.00 1.00 City Funded Civilian Part-Time 0.73 0.00 0.00 0.00 0.00 Emergency Communications City Funded Sworn Full-Time 0.00 1.00 1.00 1.00 1.00 City Funded Civilian Full-Time 37.00 33.00 33.00 33.00 33.00 City Funded Civilian Hourly 3.30 3.30 2.70 2.70 2.70 Fire Department City Funded Sworn Full-Time 188.00 189.00 189.00 189.00 189.00 City Funded Civilian Full-Time 9.00 10.00 10.00 10.00 10.00 City Funded Civilian Part-Time 0.95 0.95 0.95 0.95 0.95 City Funded Civilian Hourly 0.50 1.50 1.50 1.50 1.50 City Sworn Full-Time Not Funded 1.00 1.00 1.00 1.00 1.00 Public Safety Total FTEs 469.83 471.55 471.95 471.95 471.95 Public Works Public Works Administration City Funded Full-Time 10.00 10.00 12.00 12.00 12.00 Buildings Maintenance City Funded Full-Time 42.00 41.00 39.00 39.00 39.00 City Funded Part-Time 1.00 0.50 1.09 1.09 1.09 City Funded Hourly 0.83 0.83 0.83 0.83 0.83 Parks and Grounds Maintenance City Funded Full-Time 33.00 33.00 33.00 33.00 33.00 Engineering City Funded Full-Time 32.00 32.00 32.00 32.00 32.00 City Funded Hourly 2.20 1.50 1.50 1.50 1.50 Street Maintenance City Funded Full-Time 28.00 28.00 28.00 28.00 28.00 Refuse City Funded Full-Time 24.00 25.00 25.00 25.00 25.00 Public Works Total FTEs 173.03 171.83 172.42 172.42 172.42 City of Lynchburg, Virginia, Operating Budget, FY 2027 27 All Funds Personnel Summary Personnel Summary (continued) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY Health and Human Services Human Services - Social Services Administration City Funded Full-Time 153.00 154.00 159.00 159.00 159.00 City Funded Part-Time 2.19 2.19 2.19 2.19 2.19 City Funded Hourly 4.00 4.00 4.00 4.00 4.00 Human Services - Juvenile Services City Funded Full-Time 24.50 20.50 20.50 20.50 20.50 City Funded Part-Time 0.40 0.40 0.40 0.40 0.40 City Funded Hourly 5.78 5.78 5.78 5.78 5.78 Health and Human Services Total FTEs 189.87 186.87 191.87 191.87 191.87 Parks, Recreation, and Cultural Public Library City Funded Full-Time 20.00 20.00 20.00 20.00 20.00 City Funded Part-Time 7.90 6.67 6.67 6.67 6.67 Parks and Recreation City Funded Full-Time 31.84 30.00 30.00 30.00 30.00 City Funded Part-Time 11.51 11.43 11.24 11.24 11.24 City Funded Hourly 4.42 5.26 4.38 4.38 4.38 Recreation Services City Funded Part-Time 1.21 1.83 1.83 1.83 1.83 City Funded Hourly 4.54 3.20 2.93 2.93 2.93 Community Market City Funded Full-Time 4.00 4.00 4.00 4.00 4.00 City Funded Part-Time 1.21 1.23 1.23 1.23 1.23 Parks, Recreation, and Cultural Total FTEs 86.63 83.62 82.28 82.28 82.28 Community Development Community Development - Office of the Director City Funded Full-Time 3.00 3.00 3.00 3.00 3.00 Community Development - Inspections and Code Compliance City Funded Full-Time 12.00 12.00 13.00 13.00 13.00 City Funded Part-Time 0.73 0.73 0.73 0.73 0.73 City Funded Hourly 1.23 1.23 1.10 1.10 1.10 Community Development - Planning City Funded Full-Time 5.00 5.00 4.00 4.00 4.00 Community Development - Zoning and Natural Resources City Funded Full-Time 5.00 5.00 5.00 5.00 5.00 Office of Economic Development and Tourism City Funded Full-Time 9.00 9.00 9.00 9.00 9.00 City Funded Hourly 1.80 1.80 1.55 1.55 1.55 Museums City Funded Full-Time 4.00 4.00 4.00 4.00 4.00 City Funded Part-Time 3.60 2.15 2.40 2.40 2.40 Communications and Public Engagement City Funded Full-Time 10.00 15.00 15.00 15.00 15.00 Community Development Total FTEs 55.36 58.91 58.78 58.78 58.78 TOTAL GENERAL FUND FTEs 1,170.86 1,166.23 1,172.96 1,172.96 1,172.96 City of Lynchburg, Virginia, Operating Budget, FY 2027 28 All Funds Personnel Summary Personnel Summary (continued) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY FLEET SERVICES FUND City Funded Full-Time 14.00 15.00 15.00 15.00 15.00 City Funded Hourly 0.10 0.00 0.00 0.00 0.00 TOTAL FLEET SERVICES FUND FTEs 14.10 15.00 15.00 15.00 15.00 AIRPORT FUND Administration City Funded Full-Time 5.00 5.00 6.00 6.00 6.00 City Funded Part-Time 0.70 0.70 0.70 0.70 0.70 Terminal City Funded Full-Time 5.00 3.00 3.00 3.00 3.00 Airfield City Funded Full-Time 4.00 5.00 4.00 4.00 4.00 General Aviation City Funded Full-Time 1.00 1.00 1.00 1.00 1.00 Police and Fire Services Grant Funded Hourly 3.00 3.00 3.00 3.00 3.00 TOTAL AIRPORT FUND FTEs 18.70 17.70 17.70 17.70 17.70 WATER FUND Administration/Engineering City Funded Full-Time 32.00 31.00 31.00 31.00 31.00 Meter Reading City Funded Full-Time 7.00 7.00 7.00 7.00 7.00 Water Line Maintenance City Funded Full-Time 21.75 21.75 21.75 21.75 21.75 Water Treatment Plant City Funded Full-Time 25.00 25.00 25.00 25.00 25.00 TOTAL WATER FUND FTEs 85.75 84.75 84.75 84.75 84.75 SEWER FUND Sewer Line Maintenance City Funded Full-Time 23.45 23.45 23.45 23.45 23.45 Wastewater Treatment Plant City Funded Full-Time 40.00 40.00 40.00 40.00 40.00 City Funded Hourly 0.40 0.40 0.40 0.40 0.40 TOTAL SEWER FUND FTEs 63.85 63.85 63.85 63.85 63.85 STORMWATER FUND City Funded Full-Time 10.80 10.80 10.80 10.80 10.80 City Funded Hourly 0.25 0.25 0.25 0.25 0.25 TOTAL STORMWATER FUND FTEs 11.05 11.05 11.05 11.05 11.05 City of Lynchburg, Virginia, Operating Budget, FY 2027 29 All Funds Personnel Summary Personnel Summary (continued) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FUND PERSONNEL SUMMARY OTHER FUNDS Children's Services Act (CSA) Fund Grant Funded Full-Time 1.00 1.00 1.00 1.00 1.00 Regional Juvenile Detention Center Fund City Funded Full-Time 34.50 35.50 35.50 35.50 35.50 City Funded Part-Time 2.59 2.59 2.59 2.59 2.59 City Funded Hourly 4.53 4.53 4.53 4.53 4.53 Risk Management Fund City Funded Full-Time 3.10 3.10 3.10 3.10 3.10 Community Development Block Grant (CDBG) Fund Grant Funded Full-Time 0.80 0.80 0.80 0.80 0.80 Grant Funded Part-Time 0.60 0.60 0.60 0.60 0.60 HOME Investment Partnerships Program Fund Grant Funded Full-Time 0.20 0.20 0.20 0.20 0.20 Grant Funded Part-Time 0.20 0.20 0.20 0.20 0.20 City/Federal/State Aid Fund Office of the Commonwealth's Attorney Grants Grant Funded Full-Time 7.07 5.32 7.04 7.04 7.04 Grant Funded Part-Time 1.30 1.50 0.00 0.00 0.00 Grant Funded Hourly 0.09 0.08 0.05 0.05 0.05 Fire Department Grants Grant Funded Sworn Full-Time 21.00 21.00 21.00 21.00 21.00 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 Police Department Grants Grant Funded Sworn Full-Time 1.00 1.00 0.00 0.00 0.00 Human Services - Social Services Grants Grant Funded Full-Time 1.00 2.00 2.00 2.00 2.00 Community Corrections and Pretrial Services Grant Grant Funded Full-Time 11.00 10.00 11.00 11.00 11.00 Grant Funded Hourly 0.70 1.88 0.00 0.00 0.00 Virginia Juvenile Community Crime Control Act (VJCCCA) Grant Funded Full-Time 1.00 1.00 1.00 1.00 1.00 Lynchburg Adult Recovery Court Program (24th Judicial Circuit) Grant Funded Full-Time 1.00 1.00 1.00 1.00 1.00 TOTAL OTHER FUNDS FTEs 93.68 93.30 91.61 91.61 91.61 TOTAL FULL TIME EQUIVALENTS 1,457.99 1,451.88 1,456.92 1,456.92 1,456.92 Employer Benefit Rates Virginia Retirement System (VRS) – Retirement Contribution Rate: 16.28% Group Life Insurance: 1.06% Social Security Tax (Employer’s share of FICA): 6.20% Medicare Tax (Employer’s share of FICA): 1.45% Health Benefit: $8,760 annually Dental Benefit: $336 annually Vision Benefit: $49 annually Employer Benefit Rates – Hybrid Only VRS – Defined Contribution Component Rate: 1.00% to 3.50% Virginia Local Disability Program (VLDP): 0.50% City of Lynchburg, Virginia, Operating Budget, FY 2027 30 General Fund Revenues FY 2027 REVENUES AND USE OF FUND BALANCE $257,926,248 General Property Taxes Transfers from Other Funds $109,885,472 $51,055 42.6% 0.0% Fines and Forfeitures $303,000 0.1% Permits, Fees, and Regulatory Licenses $1,270,220 0.5% Revenue from Use of Money and Property $3,011,340 1.2% Commonwealth Categorical Aid for State Shared Expenditures $4,554,506 Other Local Taxes 1.8% $71,144,579 27.6% Miscellaneous $4,610,164 1.8% Commonwealth for State Non-Categorical Aid Commonwealth State $6,368,584 Categorical Aid 2.4% $22,236,654 8.6% City of Lynchburg, Virginia, Operating Budget, FY 2027 31 General Fund Expenditures FY 2027 EXPENDITURES, RESERVES, AND TRANSFERS $257,926,248 Debt Service - Schools Debt Service - $7,778,853 General Fund Schools - Operations 3.0% $12,374,829 (One-Time Funding) 4.8% $661,354 General Government 0.3% Administration Schools - Operations $19,428,764 $44,206,870 Greater Lynchburg Transit 7.5% 17.1% Company $1,879,308 0.7% Transfer to Other Funds $1,903,872 0.7% Judicial Administration $7,785,333 3.0% Public Safety Parks, Recreation, and Cultural $60,033,908 $6,642,005 23.3% 2.6% Community Development $6,897,465 2.7% Reserves $1,359,419 0.5% Transfer to Schools Health and Human Services Public Works Capital Projects Fund $29,011,286 $28,900,175 $983,868 11.2% 11.2% 0.4% City of Lynchburg, Virginia, Operating Budget, FY 2027 32 General Fund Financial Summary General Fund Financial Summary Revised Department Manager's Actual Adopted Estimate Submitted Proposed Adopted FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 FY 2027 BEGINNING UNASSIGNED FUND BALANCE $40,362,724 $37,416,215 $47,419,842 $33,839,355 $33,839,355 $33,839,355 REVENUES Non-dedicated Revenue $185,940,994 $191,741,897 $191,741,897 $199,043,171 $199,043,171 $197,493,171 Dedicated Revenue 46,324,846 44,261,437 44,689,044 48,072,879 48,072,879 46,242,879 TOTAL REVENUES $232,265,840 $236,003,334 $236,430,941 $247,116,050 $247,116,050 $243,736,050 Transfers from Other Funds $1,600,000 $0 $0 $51,055 $51,055 $51,055 Other Financing Sources 250,776 0 0 0 0 0 Use of (Additions to) Committed/Assigned Fund Balance 5,505,195 1,438,988 1,549,963 1,646,658 2,946,658 4,673,393 TOTAL REVENUES AND USE OF COMMITTED/ASSIGNED FUND BALANCE AND OTHER $239,621,811 $237,442,322 $237,980,904 $248,813,763 $250,113,763 $248,460,498 Use of Previous Fiscal Year (Additions to) Unassigned Fund Balance $0 $4,030,440 $4,543,837 $0 $0 $753,265 Use of Previous Fiscal Year Unassigned Fund Balance - Capital 0 9,036,650 9,036,650 9,127,750 9,127,750 8,712,485 TOTAL REVENUES AND USE OF FUND BALANCE $239,621,811 $250,509,412 $251,561,391 $257,941,513 $259,241,513 $257,926,248 EXPENDITURES Operating - Departmental $146,731,207 $154,391,753 $155,197,720 $158,698,936 $158,698,936 $158,698,936 Operating - Non-Departmental 9,410,496 10,199,691 10,199,691 5,046,884 8,679,384 8,679,384 External Service Providers 10,199,020 10,602,467 10,602,467 10,785,502 10,732,292 10,732,292 Transfers to Other Funds 3,917,555 1,368,906 1,614,918 2,803,872 2,803,872 1,903,872 General Fund - Debt Service 10,167,096 11,315,105 11,315,105 12,374,829 12,374,829 12,374,829 Greater Lynchburg Transit Company (GLTC) 1,863,272 1,879,308 1,879,308 3,652,248 1,879,308 1,879,308 Schools - Operations 37,042,445 42,072,111 42,072,111 46,603,126 44,206,870 44,206,870 Schools - Operations (One-Time Funding) 0 0 0 0 0 661,354 Schools - Debt Service 7,804,220 7,951,184 7,951,184 7,778,853 7,778,853 7,778,853 TOTAL OPERATING $227,135,311 $239,780,525 $240,832,504 $247,744,250 $247,154,344 $246,915,698 Reserves Law Library N/A $3,488 $3,488 $2,900 $2,900 $2,900 Recreation Programs N/A 75,417 75,417 102,525 102,525 102,525 Public Safety Building N/A 56,412 56,412 53,994 53,994 53,994 General Fund Reserve for Contingencies N/A 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 TOTAL RESERVES $0 $1,335,317 $1,335,317 $1,359,419 $1,359,419 $1,359,419 TOTAL EXPENDITURES $227,135,311 $241,115,842 $242,167,821 $249,103,669 $248,513,763 $248,275,117 TRANSFER TO CAPITAL FUNDS School Capital Projects Fund $0 $950,000 $950,000 $1,645,222 $1,645,222 $983,868 City Capital Projects Fund 5,429,382 8,443,570 8,443,570 9,082,528 9,082,528 8,667,263 TOTAL TRANSFER TO CAPITAL $5,429,382 $9,393,570 $9,393,570 $10,727,750 $10,727,750 $9,651,131 TOTAL EXPENDITURES, RESERVES, AND TRANSFERS $232,564,693 $250,509,412 $251,561,391 $259,831,419 $259,241,513 $257,926,248 UNASSIGNED FUND BALANCE $47,419,842 $24,349,125 $33,839,355 $22,821,699 $24,711,605 $24,373,605 COMMITTED/ASSIGNED FUND BALANCE RESERVES (detail on next page) $26,925,040 $17,852,331 $20,658,088 $19,195,849 $17,895,849 $16,169,114 TOTAL FUND BALANCE $74,344,882 $42,201,456 $54,497,443 $42,017,548 $42,607,454 $40,542,719 Note: Use of Fund Balance is consistent with Financial Policies adopted by City Council. City of Lynchburg, Virginia, Operating Budget, FY 2027 33 General Fund Committed and Assigned Fund Balance Reserves Committed and Assigned Fund Balance Reserves Revised Department Manager's Actual Adopted Estimate Submitted Proposed Adopted COMMITTED FUND BALANCE RESERVES FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 FY 2027 Encumbrances $107,089 $0 $0 $0 $0 $0 General Fund Reserve for Contingencies FY 2025 N/A 50,000 N/A N/A N/A N/A General Fund Reserve for Contingencies FY 2026 N/A 1,200,000 1,175,000 N/A N/A N/A General Fund Reserve for Contingencies FY 2027 N/A N/A N/A 1,200,000 1,200,000 1,200,000 Technology Fund 110,975 0 0 0 0 0 Detention Home Workers' Compensation 100,000 100,000 100,000 100,000 100,000 100,000 Health Insurance 0 223,973 0 0 0 0 Lynchburg City Schools - Textbooks 408,265 408,265 408,265 408,265 408,265 408,265 Lynchburg City Schools - Health Insurance 1,066,925 1,066,925 1,066,925 1,066,925 1,066,925 1,066,925 Other Post-Employment Benefits (OPEB) 3,393,636 3,235,222 3,393,636 3,393,636 3,393,636 3,393,636 Debt Service - Solid Waste 82,728 72,598 72,598 62,398 62,398 62,398 Debt Service 1,726,735 1,726,735 1,726,735 1,726,735 1,726,735 0 Lynchburg City Schools - Special Education 321,000 321,000 321,000 321,000 321,000 321,000 Greater Lynchburg Transit Company (GLTC) 1,759,811 1,386,856 1,402,891 1,402,891 102,891 102,891 Fuel 300,000 300,000 300,000 300,000 300,000 300,000 Concord Turnpike Landfill Maintenance 240,000 240,000 240,000 240,000 240,000 240,000 Airline Service 400,000 400,000 400,000 400,000 400,000 400,000 Schools Non-Closure 1,600,000 1,600,000 1,600,000 0 0 0 Sub-total Committed Fund Balance Reserves $11,617,164 $12,331,574 $12,207,050 $10,621,850 $9,321,850 $7,595,115 ASSIGNED FUND BALANCE RESERVES Encumbrances $6,985,809 $0 $0 $0 $0 $0 Lynchburg City Schools - Return of School Funding 3,401,926 82,784 3,401,926 3,401,926 3,401,926 3,401,926 Law Library 79,611 76,364 83,099 85,999 85,999 85,999 Museums 50,028 50,028 50,028 50,028 50,028 50,028 Recreation Services 462,826 567,670 538,243 640,768 640,768 640,768 Partners in Emergency Response (PIER) 1,536 32,736 1,536 1,536 1,536 1,536 Health Insurance 3,176,469 3,552,228 3,208,222 3,208,222 3,208,222 3,208,222 Line of Duty Death Benefit 501,440 501,440 501,440 501,440 501,440 501,440 Parking 261,703 261,703 261,703 261,703 261,703 261,703 Point of Honor 2,653 2,653 2,653 2,653 2,653 2,653 Fire Restitution 100 100 100 100 100 100 Adopt-A-Bed Program 1,085 1,085 1,085 1,085 1,085 1,085 Virginia Land Conservation 2,314 2,314 2,314 2,314 2,314 2,314 Public Safety Building 0 56,412 56,412 110,406 110,406 110,406 Future Landfill Needs 260,998 260,998 260,998 260,998 260,998 260,998 Community Corrections and Pretrial Services 113,528 60,992 75,429 38,971 38,971 38,971 Fire Training Center 5,850 11,250 5,850 5,850 5,850 5,850 Sub-total Assigned Fund Balance Reserves $15,307,876 $5,520,757 $8,451,038 $8,573,999 $8,573,999 $8,573,999 TOTAL COMMITTED AND ASSIGNED FUND BALANCE RESERVES $26,925,040 $17,852,331 $20,658,088 $19,195,849 $17,895,849 $16,169,114 City of Lynchburg, Virginia, Operating Budget, FY 2027 34 General Fund Committed and Assigned Fund Balance Reserves Changes to Committed and Assigned Fund Balance Reserves CHANGE REVISED BETWEEN COMMITTED AND ASSIGNED ESTIMATE ADOPTED FY 2026 FUND BALANCE RESERVES FY 2026 FY 2027 and FY 2027 REASON FOR CHANGE General Fund Reserve for N/A $1,200,000 $1,200,000 Amount to fully fund FY 2027 General Fund Reserve for Contingencies FY 2027 Contingencies Debt Service $1,726,735 $0 ($1,726,735) Amount to assist with the Trash Fee waiver Debt Service - Solid Waste $72,598 $62,398 ($10,200) Amount to assist with funding Solid Waste Debt Service Greater Lynchburg Transit $1,402,891 $102,891 ($1,300,000) Amount to assist with current public transit needs and Company (GLTC) to plan for future multi-modal transportation options, including public transit. Schools Non-Closure $1,600,000 $0 ($1,600,000) Amount to assist with funding Schools capital projects Law Library $83,099 $85,999 $2,900 Amount to assist with future Law Library expenditures Recreation Services $538,243 $640,768 $102,525 Amount to assist with funding Recreation Services expenditures Public Safety Building $56,412 $110,406 $53,994 Amount to assist with furniture, fixtures, and equipment for the Public Safety Building Community Corrections and $75,429 $38,971 ($36,458) Amount to assist with funding Community Corrections Pretrial Services and Pretrial Services City of Lynchburg, Virginia, Operating Budget, FY 2027 35 General Fund Revenue Summary by Category General Fund Revenue Summary by Category Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 REVENUE SUMMARY BY CATEGORY NON-DEDICATED REVENUE General Property Taxes $99,297,511 $107,391,232 $109,885,472 $109,885,472 $109,885,472 Other Local Taxes 68,285,136 68,244,240 72,694,579 72,694,579 71,144,579 Permits, Fees, and Regulatory Licenses 1,132,172 1,075,200 1,013,220 1,013,220 1,013,220 Fines and Forfeitures 337,645 262,500 303,000 303,000 303,000 Revenue from Use of Money and Property 5,168,463 3,476,340 3,011,340 3,011,340 3,011,340 Charges for Services 4,872,432 4,555,019 5,368,276 5,368,276 5,368,276 Commonwealth for State Non-Categorical Aid 6,422,166 6,342,084 6,368,584 6,368,584 6,368,584 Miscellaneous 425,469 395,282 398,700 398,700 398,700 TOTAL NON-DEDICATED REVENUE $185,940,994 $191,741,897 $199,043,171 $199,043,171 $197,493,171 DEDICATED REVENUE Permits, Fees, and Regulatory Licenses $237,570 $242,500 $257,000 $257,000 $257,000 Charges for Services 4,482,448 4,061,538 6,609,242 6,609,242 4,129,242 Recreation Revenue 567,087 596,500 406,000 406,000 406,000 Miscellaneous 3,549,273 3,185,854 3,805,464 3,805,464 3,805,464 Revenue from the Commonwealth Categorical Aid for State Shared Expenditures 4,174,953 4,174,362 4,554,506 4,554,506 4,554,506 State Categorical Aid 21,770,207 21,162,928 21,586,654 21,586,654 22,236,654 Revenue from the Federal Government Federal Direct/Categorical Aid 11,543,308 10,837,755 10,854,013 10,854,013 10,854,013 TOTAL DEDICATED REVENUE $46,324,846 $44,261,437 $48,072,879 $48,072,879 $46,242,879 TOTAL REVENUES $232,265,840 $236,003,334 $247,116,050 $247,116,050 $243,736,050 City of Lynchburg, Virginia, Operating Budget, FY 2027 36 General Fund Revenue Highlights Current Real Property Tax Fiscal Year Tax Rate Amount Percent Change 2018 $1.11 per $100 of assessed value $56,841,340 2019 $1.11 per $100 of assessed value $57,645,519 1.4% 2020 $1.11 per $100 of assessed value $60,650,828 5.2% 2021 $1.11 per $100 of assessed value $62,288,818 2.7% 2022 $1.11 per $100 of assessed value $67,142,754 7.8% 2023 $1.11 per $100 of assessed value $68,371,086 1.8% 2024 $0.89 per $100 of assessed value $66,448,286 (2.8%) 2025 $0.89 per $100 of assessed value $68,045,837 2.4% 2026 Adopted $0.84 per $100 of assessed value $76,200,432 12.0% 2027 Proposed $0.84 per $100 of assessed value $77,589,739 1.8% 2027 Adopted $0.84 per $100 of assessed value $77,589,739 1.8% Enabling Legislation and Rate Changes: Section 58.1-3200 through 58.1-3389 of the Virginia Code authorizes localities to levy taxes on real property. This tax includes land, buildings, and improvements on such buildings. Currently, this tax is not capped by the State. Reassessments are completed on a biennial basis and revenues are projected based on information received from the City Assessor. Real estate taxes are levied as of the first day of July each year. Supplemental real estate taxes are levied throughout the year to reflect construction in progress during the fiscal year. Real estate taxes are payable in four installments on November 15, January 15, March 15, and May 15. If paid thereafter, a 10% penalty and interest at the rate of 10% per annum is added. $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Actual FY 2024 reflects the twenty-two-cent rate reduction that more than equalized the tax rate. Adopted FY 2026 reflects the results of the 2025 reassessment with continued accelerated growth in the real estate market net of City Council action to lower the tax rate by five cents to partially offset the growth in assessments. Proposed FY 2027 reflects growth for new construction typical of reassessment years. City of Lynchburg, Virginia, Operating Budget, FY 2027 37 General Fund Revenue Highlights Current Personal Property Tax – Local Portion Fiscal Year Tax Rate Amount Percent Change 2018 $3.80 per $100 of assessed value $18,206,205 2019 $3.80 per $100 of assessed value $18,850,037 3.5% 2020 $3.80 per $100 of assessed value $20,028,232 6.3% 2021 $3.80 per $100 of assessed value $20,249,467 1.1% 2022 $3.80 per $100 of assessed value $21,728,128 7.3% 2023 $3.80 per $100 of assessed value $22,910,128 5.4% 2024 $3.80 per $100 of assessed value $23,917,571 4.4% 2025 $3.80 per $100 of assessed value $25,355,683 6.0% 2026 Adopted $3.80 per $100 of assessed value $26,000,000 2.5% 2027 Proposed $3.80 per $100 of assessed value $27,000,000 3.8% 2027 Adopted $3.80 per $100 of assessed value $27,000,000 3.8% Enabling Legislation and Rate Changes: Sections 58.1-3500 and 58.1 3531 of the Virginia Code allows cities to levy a tax on tangible personal property of businesses and individuals. Currently, this tax is not capped by the State. The Commonwealth allocates $5.5 million to the City to be utilized in providing tax relief for automobiles owned by individuals and used for personal use. Personal property taxes are due in two installments on June 5 and December 5 each year. Supplemental billings for personal property acquisitions will be due March 5 and September 5. $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Current Personal Property Tax revenue is based on National Automobile Dealers Association (NADA) values and also includes Machinery and Tools Tax. The value of cars has continued to grow based on the cost of new vehicles due to inflation. While there continues to be fewer vehicles in the City, the value of those vehicles continues to grow. Proposed FY 2027 reflects the continuation of this growth trend of about $1 million year over year. City of Lynchburg, Virginia, Operating Budget, FY 2027 38 General Fund Revenue Highlights Local Sales and Use Tax Fiscal Year Tax Rate Amount Percent Change 2018 1% + 4.3% VA tax $15,297,496 2019 1% + 4.3% VA tax $15,978,346 4.5% 2020 1% + 4.3% VA tax $16,553,430 3.6% 2021 1% + 4.3% VA tax $18,618,346 12.5% 2022 1% + 4.3% VA tax $20,747,211 11.4% 2023 1% + 4.3% VA tax $22,074,939 6.4% 2024 1% + 4.3% VA tax $21,979,312 (0.4%) 2025 1% + 4.3% VA tax $22,604,861 2.8% 2026 Adopted 1% + 4.3% VA tax $22,750,000 0.6% 2027 Proposed 1% + 4.3% VA tax $23,750,000 4.4% 2027 Adopted 1% + 4.3% VA tax $23,750,000 4.4% Enabling Legislation and Rate Changes: Section 58.1-603 of the Virginia Code authorizes the imposition of a sales and use tax on the purchase price of retail products. Section 58.1-605 of the Virginia Code allows cities to levy a general retail sales and use tax of 1% to provide revenue to the General Fund. Section 36-188 of the City Code enables the City to collect the 1% sales and use tax; the State component of the sales and use tax was increased from 4.0% to 4.3% in FY 2014. $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Beginning with Actual FY 2024 and continuing through Proposed FY 2027, continued moderate growth in sales is reflective of buyer confidence in the economy. City of Lynchburg, Virginia, Operating Budget, FY 2027 39 General Fund Revenue Highlights Consumer Utility Tax Electric Fiscal Year Tax Rate Amount Percent Change 2018 See below $3,890,588 2019 See below $3,852,130 (1.0%) 2020 See below $3,591,341 (6.8%) 2021 See below $3,650,828 1.7% 2022 See below $3,692,155 1.1% 2023 See below $3,567,085 (3.4%) 2024 See below $3,520,815 (1.3%) 2025 See below $3,618,697 2.8% 2026 Adopted See below $3,500,000 (3.3%) 2027 Proposed See below $3,500,000 0.0% 2027 Adopted See below $3,500,000 0.0% Residential (R): The greater of: $0.00460 for the first 1,000 kwh (or a fraction thereof) plus $0.00260 for each kwh over the first 1,000 kwh, or 7% of the minimum monthly charge. Commercial (C): The greater of: $0.00480 for the first 1,000 kwh (or a fraction thereof) plus $0.00292 for each kwh over the first 1,000 kwh, or 7% of the minimum monthly charge. Industrial (I): The greater of: $0.00375 for the first 1,000 kwh (or a fraction thereof) plus $0.00260 for each kwh over the first 1,000 kwh, or 7% of the minimum monthly charge. Enabling Legislation and Rate Changes: Section 58.1-3814 of the Virginia Code allows localities to impose a local utility tax on the consumers of public utilities. These utilities include electric, gas, and water. The percentage of the tax varies based on residential (R), commercial (C), or industrial (I) classification. In 2001, the General Assembly changed the rate of the electric tax to a consumption tax. This tax is now based on kilowatt hours of electricity used by the consumer. $4,500,000 $3,750,000 $3,000,000 $2,250,000 $1,500,000 $750,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Electric Consumer Utility tax revenue aligns with weather patterns. With rate fluctuations and consumer savings programs, this revenue typically remains constant at approximately $3.5 million. City of Lynchburg, Virginia, Operating Budget, FY 2027 40 General Fund Revenue Highlights Communications Sales and Use Tax Fiscal Year Tax Rate Amount Percent Change 2018 See below $3,101,975 2019 See below $2,877,715 (7.2%) 2020 See below $2,812,099 (2.3%) 2021 See below $2,497,779 (11.2%) 2022 See below $2,424,362 (2.9%) 2023 See below $2,354,000 (2.9%) 2024 See below $2,212,151 (6.0%) 2025 See below $2,201,390 (0.5%) 2026 Adopted See below $2,000,000 (9.1%) 2027 Proposed See below $2,000,000 0.0% 2027 Adopted See below $2,000,000 0.0% Enabling Legislation and Rate Changes: Section 58.1-662 of the Virginia Code allows the State to collect this tax. The tax is then allocated and distributed monthly according to the percentage of telecommunications and television cable funds (local consumer utility tax on landlines and wireless, E-911, business license tax in excess of 0.5%, video programming excise tax and local consumer utility tax on cable television) received by the locality in Fiscal Year 2006 from local tax rates adopted on or before January 1, 2006. This legislation became effective January 1, 2007 and is intended to be revenue neutral for localities. $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Communication Sales and Use Tax continues to decline; the reduction in land-line use and the lower cost for telecommunication services has affected the revenue generated through this stream. There are bills before the General Assembly that would positively impact this revenue stream with the taxation of streaming; however, Proposed FY 2027 does not anticipate the additional revenue. City of Lynchburg, Virginia, Operating Budget, FY 2027 41 General Fund Revenue Highlights Business Licenses Fiscal Year Tax Rate Amount Percent Change 2018 See Below $8,745,469 2019 See Below $9,067,804 3.7% 2020 See Below $9,248,010 2.0% 2021 See Below $8,971,084 (3.0%) 2022 See Below $9,733,730 8.5% 2023 See Below $10,767,119 10.6% 2024 See Below $10,717,469 (0.5%) 2025 See Below $11,009,513 2.7% 2026 Adopted See Below $10,900,000 (1.0%) 2027 Proposed See Below $11,000,000 0.9% 2027 Adopted See Below $11,000,000 0.9% Enabling Legislation and Rate Changes: Sections 58.1-3700 through 58.1-3735 of the Virginia Code authorizes localities to impose a local license tax on businesses, professions, and occupations. The tax rate varies depending on the type of business as well as gross receipts/purchases. For gross receipts/purchases greater than $150,000 the tax rate per $100 is: $0.15 on contracting; $0.19 on retail; $0.34 on repair, personal, business, and other services; $0.55 on financial, real estate, and professional services; and $0.26 plus a $20 fee for wholesale merchants. These rates are lowered effective January 1, 2024, below the maximum allowed by State law. Business License taxes are due on May 1. $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Coming out of the economic impact of COVID-19, FY 2022 - FY 2023 actuals reflect the unprecedented recovery based on on- line sales and restaurants adjusting their business models. FY 2024 reflects City Council action to adjust the income level requiring a license. Beginning with Actual FY 2025, slight growth is anticipated through FY 2027 Proposed based on the local economy. City of Lynchburg, Virginia, Operating Budget, FY 2027 42 General Fund Revenue Highlights Motor Vehicle Licenses Fiscal Year Fee Amount Percent Change 2018 $29.50/$34.50 $1,559,167 2019 $29.50/$34.50 $1,601,711 2.7% 2020 $29.50/$34.50 $1,647,832 2.9% 2021 $29.50/$34.50 $1,573,242 (4.5%) 2022 $29.50/$34.50 $1,595,288 1.4% 2023 $29.50/$34.50 $1,576,554 (1.2%) 2024 $29.50/$34.50 $154,620 (90.2%) 2025 $0/$0 $0 (100.0%) 2026 Adopted $0/$0 $0 0.0% 2027 Proposed $29.50/$34.50 $1,550,000 100.0% 2027 Adopted $0/$0 $0 (100.0%) Enabling Legislation and Rate Changes: Section 46.2-752 of the Virginia Code authorizes cities to levy a license tax or fee on motor vehicles, trailers, and semi-trailers. In 2004 the City of Lynchburg increased the Motor Vehicle License fee from $25.00 to $29.50 for vehicles weighing 4,000 pounds or less, and $34.50 for vehicles weighing greater than 4,000 pounds. The City cannot charge more than the State fee for a license plate. Unlike the Personal Property tax, State code authorizes cities to levy a Motor Vehicle License fee on all motor vehicles, trailers, and semi-trailers without exemption. $1,800,000 $1,500,000 $1,200,000 $900,000 $600,000 $300,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Actual FY 2024, Actual FY 2025 and Adopted FY 2026 reflect a three-year hiatus on collections based on City Council’s desire to provide tax relief to citizens. With the hiatus complete, Proposed FY 2027 reflects the anticipated revenue collection based on City Code, which historically has been about $1.5 million. City of Lynchburg, Virginia, Operating Budget, FY 2027 43 General Fund Revenue Highlights Lodging Tax Fiscal Year Tax Rate Amount Percent Change 2018 6.5% + $1 per room/night $2,627,328 2019 6.5% + $1 per room/night $2,847,497 8.4% 2020 6.5% + $1 per room/night $2,346,355 (17.6%) 2021 6.5% + $1 per room/night $2,331,743 (0.6%) 2022 6.5% + $1 per room/night $3,096,832 32.8% 2023 6.5% + $1 per room/night $3,673,580 18.6% 2024 6.5% + $1 per room/night $3,836,195 4.4% 2025 6.5% + $1 per room/night $3,869,555 0.9% 2026 Adopted 6.5% + $1 per room/night $4,100,000 6.0% 2027 Proposed 6.5% + $1 per room/night $4,200,000 2.4% 2027 Adopted 6.5% + $1 per room/night $4,200,000 2.4% Enabling Legislation and Rate Changes: Section 58.1-3819 of the Virginia Code allows for a lodging tax to be imposed on rooms intended for dwelling or sleeping. Beginning FY 2018, the City of Lynchburg has a lodging tax of 6.5% plus $1 per room per night. Currently, this tax is not capped by the State. $4,500,000 $3,750,000 $3,000,000 $2,250,000 $1,500,000 $750,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Actual FY 2025 reflects continued growth in the travel industry, along with increased revenues from Airbnb. Therefore, Adopted FY 2026 and Proposed FY 2027 reflects this continued slight growth that is consistent with the local economy. City of Lynchburg, Virginia, Operating Budget, FY 2027 44 General Fund Revenue Highlights Meals Tax Fiscal Year Tax Rate Amount Percent Change 2018 6.5% $14,719,911 2019 6.5% $15,111,870 2.7% 2020 6.5% $13,708,339 (9.3%) 2021 6.5% $15,137,148 10.4% 2022 6.5% $18,006,859 19.0% 2023 6.5% $19,765,913 9.8% 2024 6.5% $20,250,196 2.5% 2025 6.5% $20,677,446 2.1% 2026 Adopted 6.5% $21,300,000 3.0% 2027 Proposed 6.5% $21,700,000 1.9% 2027 Adopted 6.5% $21,700,000 1.9% Enabling Legislation and Rate Changes: Section 58.1-3833 of the Virginia Code allows for a city or county with general taxing powers to levy a meals tax. In 2005, Lynchburg raised the meals tax by one-half percent. Currently, this tax is not capped by the State. $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Actual FY 2025 reflects slight continued growth due, in part, to the increased price of a meal. Therefore, Adopted FY 2026 and Proposed FY 2027 reflects this continued slight growth that is consistent with the local economy. City of Lynchburg, Virginia, Operating Budget, FY 2027 45 General Fund Revenue Highlights Ambulance Service Fees Fiscal Year Fee Schedule Amount Percent Change 2018 See Below $2,480,387 2019 See Below $2,813,828 13.4% 2020 See Below $2,730,617 (3.0%) 2021 See Below $2,939,547 7.7% 2022 See Below $3,173,122 7.9% 2023 See Below $3,741,019 17.9% 2024 See Below $3,542,995 (5.3%) 2025 See Below $4,068,709 14.8% 2026 Adopted See Below $3,800,264 (6.6%) 2027 Proposed See Below $4,266,613 12.3% 2027 Adopted See Below $4,266,613 12.3% Enabling Legislation and Rate Changes: Section 32.1-11.14 of the Virginia Code enables localities to charge for ambulance services. The City of Lynchburg has five different rates for these services. The first two are grouped under the classification of Basic Life Service. The base charges under this service are $350 if the incident is classified as a non-emergency, $500 if the incident is classified as an emergency. The other three rates are grouped under the classification of Advanced Life Support. Under this service the base charge is $425 if the incident is classified as a non-emergency; $600 if the incident is classified as an emergency; and $850 if three or more different medications combined with at least one Advanced Life Support procedure are administered. In addition to these base charges, there is a charge of $12 for each mile the patient is transported and a $50 oxygen supply charge. A fee of $100 will be charged to a patient who receives emergency medical services but does not require transport. $4,500,000 $3,750,000 $3,000,000 $2,250,000 $1,500,000 $750,000 $0 Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed Adopted FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 Analysis: Ambulance Service Fees are collected for the City by a third-party administrator. The City’s Billings and Collections staff is responsible for delinquent collections. Actual FY 2025 reflects growth over Actual FY 2024 with additional ambulance runs. Adopted FY 2026 is now expected to be more in line with Actual FY 2025. This growth is projected to continue with Proposed FY 2027. City of Lynchburg, Virginia, Operating Budget, FY 2027 46 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 NON-DEDICATED REVENUE General Property Taxes Current Real Property $68,045,837 $76,200,432 $77,589,739 $77,589,739 $77,589,739 Real Property Tax Relief Program (615,132) (650,000) (650,000) (650,000) (650,000) Real Property Housing Rehab Program (1,450,081) (1,361,405) (1,417,088) (1,417,088) (1,417,088) Delinquent Real Property Taxes 1,318,556 1,000,000 1,100,000 1,100,000 1,100,000 Real Estate Tax - Economic Development (161,183) (157,401) (156,460) (156,460) (156,460) Current Public Service Corporation (PSC) 2,889,722 2,831,000 2,671,955 2,671,955 2,671,955 Penalty PSC Taxes 15,125 0 0 0 0 Current Personal Property - Local portion 25,355,683 26,000,000 27,000,000 27,000,000 27,000,000 Delinquent Personal Property Tax 2,565,127 2,350,000 2,500,000 2,500,000 2,500,000 Personal Property Tax - Economic Development (27,830) (21,394) (2,674) (2,674) (2,674) Penalty on Delinquent Tax 949,260 850,000 875,000 875,000 875,000 Interest on Delinquent Taxes 411,379 350,000 375,000 375,000 375,000 Miscellaneous General Property Taxes 1,048 0 0 0 0 Total General Property Taxes $99,297,511 $107,391,232 $109,885,472 $109,885,472 $109,885,472 Other Local Taxes Local Sales and Use Tax $22,604,861 $22,750,000 $23,750,000 $23,750,000 $23,750,000 Local Sales and Use Tax - Economic Development (128,170) (116,655) (17,547) (17,547) (17,547) Consumer Utility Tax - Electric 3,618,697 3,500,000 3,500,000 3,500,000 3,500,000 Consumer Utility Tax - Gas 613,515 500,000 575,000 575,000 575,000 Communications Sales and Use Tax 2,201,390 2,000,000 2,000,000 2,000,000 2,000,000 Right of Way Fees 317,943 225,000 250,000 250,000 250,000 Business License Tax 11,009,513 10,900,000 11,000,000 11,000,000 11,000,000 Business License Tax - Economic Development (37,617) (33,870) (4,919) (4,919) (4,919) Electric Consumption Tax 301,477 300,000 300,000 300,000 300,000 Gas Consumption Tax 28,869 50,000 25,000 25,000 25,000 Penalty on Business License Tax 202,439 100,000 175,000 175,000 175,000 Motor Vehicle Licenses 0 0 1,550,000 1,550,000 0 Delinquent Motor Vehicle Licenses 45,942 35,000 0 0 0 Bank Stock Tax 1,098,765 900,000 1,000,000 1,000,000 1,000,000 Recordation Tax - City 896,970 800,000 850,000 850,000 850,000 Probate Tax 14,782 25,000 15,000 15,000 15,000 Tobacco Tax 618,947 650,000 600,000 600,000 600,000 Amusement Tax 967,539 950,000 1,250,000 1,250,000 1,250,000 Penalty/Interest - Amusement Tax 2,143 0 0 0 0 Lodging Tax 3,869,555 4,100,000 4,200,000 4,200,000 4,200,000 Penalty/Interest - Lodging Tax 5,467 0 0 0 0 Lodging Tax - Economic Development (423,554) (397,786) (56,211) (56,211) (56,211) Meals Tax 20,677,446 21,300,000 21,700,000 21,700,000 21,700,000 Penalty/Interest - Meals Tax 118,802 75,000 90,000 90,000 90,000 Meals Tax - Economic Development (340,585) (367,449) (56,744) (56,744) (56,744) Total Other Local Taxes $68,285,136 $68,244,240 $72,694,579 $72,694,579 $71,144,579 City of Lynchburg, Virginia, Operating Budget, FY 2027 47 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 NON-DEDICATED REVENUE (continued) Permits, Fees, and Regulatory Licenses Animal Licenses $3,915 $3,500 $3,000 $3,000 $3,000 Permit Parking Fees - City Owned 248,588 215,000 215,000 215,000 215,000 Permit Parking Fees - Lease Agreement 4,320 4,500 4,320 4,320 4,320 Land Disturbing Fees 24,107 28,000 25,000 25,000 25,000 Transfer Fees 2,294 2,000 2,000 2,000 2,000 Site Plans - Planning 15,426 15,000 15,000 15,000 15,000 Building Plan Review 54,212 45,000 40,000 40,000 40,000 Conditional Use Permits 2,481 3,600 3,600 3,600 3,600 Rezoning Fees - Planning 10,954 8,000 8,000 8,000 8,000 Subdivision Plats 7,605 12,500 12,500 12,500 12,500 Inspection Permit Fee - Building 688,422 690,000 640,000 640,000 640,000 Inspection Permit Fee - Signs 4,425 4,500 4,500 4,500 4,500 Demolition Fees 13,264 4,500 4,000 4,000 4,000 Legal Notice Advertising 14,012 10,000 10,000 10,000 10,000 Taxicab Application Fees 1,000 3,000 1,000 1,000 1,000 Elevator Administration Fee 16,957 20,000 20,000 20,000 20,000 Miscellaneous Permits, Privilege Fees, and Licenses 20,190 6,100 5,300 5,300 5,300 Total Permits, Fees, and Regulatory Licenses $1,132,172 $1,075,200 $1,013,220 $1,013,220 $1,013,220 Fines and Forfeitures Court Fines and Forfeitures $232,492 $150,000 $200,000 $200,000 $200,000 Criminal Court Fees 3,071 2,500 3,000 3,000 3,000 Parking Fines 102,082 110,000 100,000 100,000 100,000 Total Fines and Forfeitures $337,645 $262,500 $303,000 $303,000 $303,000 Revenue from Use of Money and Property Interest on Investments $4,855,836 $3,180,270 $2,715,270 $2,715,270 $2,715,270 General Government Property Rent 158,829 135,000 135,000 135,000 135,000 Criminal Justice Academy (CVCJA) Property Rent 33,014 33,000 33,000 33,000 33,000 Health Department Property Rent 98,214 98,000 98,000 98,000 98,000 Downtown Parking Deck Lease 7,500 15,000 15,000 15,000 15,000 Jones Memorial Library Lease 15,070 15,070 15,070 15,070 15,070 Total Revenue from Use of Money and Property $5,168,463 $3,476,340 $3,011,340 $3,011,340 $3,011,340 City of Lynchburg, Virginia, Operating Budget, FY 2027 48 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 NON-DEDICATED REVENUE (continued) Charges for Services Collection and Tax Lien Fees $56,722 $50,000 $50,000 $50,000 $50,000 DMV Administration Fee 353,215 325,000 340,000 340,000 340,000 Payroll Deduction Fees 6,020 4,000 5,000 5,000 5,000 Fees for Court Officers 7,244 7,244 7,244 7,244 7,244 Jail Fee 4,267 1,500 1,900 1,900 1,900 E-Summons Fee 25,024 21,000 22,345 22,345 22,345 Commonwealth Attorney Fees 7,021 5,000 6,000 6,000 6,000 Commonwealth Atty Fines and Fees - Non-Dedicated 27,534 47,511 46,674 46,674 46,674 Ambulance Service Fees 4,068,709 3,800,264 4,266,613 4,266,613 4,266,613 Delinquent Ambulance Bills > 120 days 197,693 250,000 230,000 230,000 230,000 Downtown Parking Fees 38,479 40,000 40,000 40,000 40,000 Amphitheater Event Fee 0 0 345,000 345,000 345,000 Miscellaneous Charges for Services 80,504 3,500 7,500 7,500 7,500 Total Charges for Services $4,872,432 $4,555,019 $5,368,276 $5,368,276 $5,368,276 Revenue from the Commonwealth for State Non-Categorical Aid Rolling Stock Taxes $104,445 $95,000 $100,000 $100,000 $100,000 Deeds of Conveyance 249,069 200,000 220,000 220,000 220,000 Auto Rental Tax - DMV 478,952 500,000 500,000 500,000 500,000 Peer to Peer Vehicle Sharing Tax 45,279 2,500 4,000 4,000 4,000 Personal Property Tax Relief 5,543,584 5,543,584 5,543,584 5,543,584 5,543,584 Mobile Home Titling Taxes 837 1,000 1,000 1,000 1,000 Total State Non-Categorical Aid $6,422,166 $6,342,084 $6,368,584 $6,368,584 $6,368,584 Miscellaneous Non-Dedicated Payment in Lieu of Tax - Westminster $56,039 $42,000 $50,000 $50,000 $50,000 Payment in Lieu of Tax - LRHA 49,290 25,000 35,000 35,000 35,000 Credit Card Rebate 106,498 100,000 100,000 100,000 100,000 Wards Crossing West 23,264 128,282 113,700 113,700 113,700 Miscellaneous Revenue 190,378 100,000 100,000 100,000 100,000 Total Miscellaneous Non-Dedicated $425,469 $395,282 $398,700 $398,700 $398,700 TOTAL NON-DEDICATED REVENUES $185,940,994 $191,741,897 $199,043,171 $199,043,171 $197,493,171 City of Lynchburg, Virginia, Operating Budget, FY 2027 49 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 DEDICATED REVENUE Permits, Fees, and Regulatory Licenses Vacant Building Registration Fee $39,149 $35,000 $38,000 $38,000 $38,000 Penalty/Interest Vacant Building Registration Fee 3,678 0 0 0 0 Certificate of Occupancy for Existing Building 1,650 0 0 0 0 Temporary Certificate of Occupancy 13,950 0 0 0 0 Working Without a Building Permit 500 0 0 0 0 Short Term Rental Registration Fee 14,100 8,500 10,000 10,000 10,000 Short Term Rental Program - Civil Penalty 1,500 2,000 2,000 2,000 2,000 Derelict - Civil Penalty 0 15,000 24,000 24,000 24,000 Vacant Property Registration - Civil Penalty 39,144 30,000 33,000 33,000 33,000 False Alarm Service Assessment 38,731 45,000 40,000 40,000 40,000 False Alarm Permit Fee 71,918 100,000 105,000 105,000 105,000 Dumpster Permit Fee 4,150 0 0 0 0 Rental Inspection Fee - Annual/Periodic 9,100 7,000 5,000 5,000 5,000 Total Permits, Fees, and Regulatory Licenses $237,570 $242,500 $257,000 $257,000 $257,000 Charges for Services Document Reproduction Fee $6,830 $8,000 $8,000 $8,000 $8,000 Legal Service Charges - Schools 42,500 42,500 42,500 42,500 42,500 Probation Supervision Fee 13,803 0 0 0 0 Police - Schools Resource Officer (SRO) Program 189,101 140,000 140,000 140,000 140,000 Police Report Sales 1,735 2,200 2,200 2,200 2,200 Off-Duty Police Fee 1,184,901 1,100,000 1,100,000 1,100,000 1,100,000 Range Use Fee 15,600 13,800 13,800 13,800 13,800 Sheriff's Fee Courtroom Services 105,011 101,000 105,372 105,372 105,372 Commonwealth Atty Fines and Fees - Dedicated 76,423 75,989 79,826 79,826 79,826 Commonwealth Attorney Fees - FOIA Requests 81 200 200 200 200 Community Development Stormwater Charges 612,478 634,340 659,573 659,573 659,573 Public Works Administrative Stormwater Charges 182,208 179,453 201,584 201,584 201,584 Public Works Engineering Stormwater Charges 18,617 22,626 22,103 22,103 22,103 Public Works Streets Stormwater Charges 185,886 197,188 195,634 195,634 195,634 Public Works BMP's Stormater Charges 0 30,000 30,000 30,000 30,000 Residential Disposal Fees 618,836 484,000 2,972,960 2,972,960 492,960 Residential Trash Violation 48,152 12,000 18,000 18,000 18,000 Landlord Set Out Program 6,982 6,000 6,000 6,000 6,000 Building Maintenance - Other 10,142 10,142 10,142 10,142 10,142 Lynchburg Youth Group Home Charges 862,800 700,000 700,000 700,000 700,000 Human Services Court Order Fees 491 0 0 0 0 Library Fines and Fees 36,932 20,000 22,250 22,250 22,250 Lost/Damaged Library Property 2,675 3,000 2,500 2,500 2,500 Law Library Fees 36,762 30,000 30,000 30,000 30,000 Delinquent Library Charges 9,180 6,750 3,500 3,500 3,500 Off-Duty Fire Department 115,967 137,850 142,098 142,098 142,098 Off-Duty Fire Department - Penalty and Interest 1,340 0 0 0 0 PIER Outside Contract Agreements 24,291 29,500 26,000 26,000 26,000 PIER Internal Contract Agreements 50,000 50,000 50,000 50,000 50,000 Neighborhood Services 22,724 25,000 25,000 25,000 25,000 Total Charges for Services $4,482,448 $4,061,538 $6,609,242 $6,609,242 $4,129,242 City of Lynchburg, Virginia, Operating Budget, FY 2027 50 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 DEDICATED REVENUE (continued) Recreation Revenue Swimming Pool Fees $40,968 $40,000 $10,000 $10,000 $10,000 Recreation Services Fees 522,920 541,000 387,500 387,500 387,500 Recreation Scholarship Fees 3,199 15,500 8,500 8,500 8,500 Total Recreation Revenue $567,087 $596,500 $406,000 $406,000 $406,000 Miscellaneous Dedicated Indirect Costs and Services - Water $1,219,026 $1,210,794 $1,406,045 $1,406,045 $1,406,045 Indirect Costs and Services - Sewer 309,271 297,615 322,716 322,716 322,716 Indirect Costs and Services - WWTP 660,449 587,936 626,573 626,573 626,573 Indirect Costs and Services - Stormwater 408,896 357,300 490,473 490,473 490,473 Indirect Costs and Services - Airport 203,165 220,890 225,441 225,441 225,441 Indirect Costs and Services - Detention Home 250,922 272,161 335,516 335,516 335,516 Parks and Recreation Special Events Sponsorship 3,666 7,000 5,000 5,000 5,000 P&R Special Events- GF Support Revenue 0 10,000 10,000 10,000 10,000 Recreation Program- Donations 22,550 0 0 0 0 Property Rental Parks and Recreation Facilities 28,164 0 164,500 164,500 164,500 Property Rental Market 97,179 110,000 110,000 110,000 110,000 Property Rental Market - Penalty and Interest 2,850 1,600 1,600 1,600 1,600 Property Rental Stadium 238,204 25,000 25,000 25,000 25,000 Mobile Vendor License Fee 2,400 1,500 1,500 1,500 1,500 Friends of the Lynchburg Library 12,696 19,458 16,000 16,000 16,000 Reimbursement - Point of Honor/Carriage House 29,594 28,000 28,000 28,000 28,000 Diggs Trust (Lynchburg Museum System) 37,820 36,000 36,000 36,000 36,000 Photograph Reproduction Fees 0 100 100 100 100 Rental of Museum Facilities 1,740 500 1,000 1,000 1,000 Hillcats - Donation Youth Athletic Programs 10,000 0 0 0 0 Other Miscellaneous Dedicated Revenue 10,681 0 0 0 0 Total Miscellaneous Dedicated $3,549,273 $3,185,854 $3,805,464 $3,805,464 $3,805,464 Revenue from the Commonwealth State Categorical Aid for State Shared Expenditures Commissioner of the Revenue $328,878 $294,766 $306,829 $306,829 $306,829 State Treasurer 142,822 139,023 131,491 131,491 131,491 Registrar/Electoral Board 101,744 104,317 106,336 106,336 106,336 Clerk of Court (includes Technology Trust Fund) 758,350 780,329 869,569 869,569 869,569 Sheriff 1,382,589 1,389,489 1,449,302 1,449,302 1,449,302 Commonwealth Attorney 1,460,570 1,466,438 1,690,979 1,690,979 1,690,979 Total Categorical Aid-State Shared Expenditures $4,174,953 $4,174,362 $4,554,506 $4,554,506 $4,554,506 City of Lynchburg, Virginia, Operating Budget, FY 2027 51 General Fund Revenue Detail Revenue Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 DEDICATED REVENUE (continued) Intergovernmental: State Categorical Aid Recovery - E-911 Wireless $394,878 $420,000 $420,000 $420,000 $420,000 Highway Maintenance 9,743,419 9,927,955 9,984,353 9,984,353 9,984,353 Local Law Enforcement Funding (House Bill 599) 3,904,124 3,250,000 3,250,000 3,250,000 3,900,000 Social Services Administration - State 2,189,308 2,169,050 2,531,381 2,531,381 2,531,381 Social Services Programs - State 5,238,759 5,106,423 5,106,423 5,106,423 5,106,423 Public Library 257,965 252,500 257,497 257,497 257,497 SNAP Program Reimbursements 38,746 37,000 37,000 37,000 37,000 Health Department Funding 3,008 0 0 0 0 Total State Categorical Aid $21,770,207 $21,162,928 $21,586,654 $21,586,654 $22,236,654 Intergovernmental: Federal Direct/Categorical Aid Social Services Administration - Federal $6,097,480 $6,267,809 $6,267,809 $6,267,809 $6,267,809 Social Services Programs - Federal 4,668,939 3,972,204 3,972,204 3,972,204 3,972,204 USDA Funding - Group Home 33,626 25,000 0 0 0 Human Services Capital Lease 79,364 0 0 0 0 FINI Double-Dollars 42,139 30,000 41,000 41,000 41,000 Indirect Cost Reimbursement 621,760 542,742 573,000 573,000 573,000 Total Federal Direct/Categorical Aid $11,543,308 $10,837,755 $10,854,013 $10,854,013 $10,854,013 TOTAL DEDICATED REVENUES $46,324,846 $44,261,437 $48,072,879 $48,072,879 $46,242,879 TOTAL GENERAL FUND REVENUES $232,265,840 $236,003,334 $247,116,050 $247,116,050 $243,736,050 City of Lynchburg, Virginia, Operating Budget, FY 2027 52 General Fund Expenditure Detail Expenditure Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 DEPARTMENTAL EXPENDITURE DETAIL SUMMARY General Government Administration City Council and Clerk $294,799 $291,845 $296,807 $296,807 $296,807 City Manager Offices 1,466,893 1,474,592 1,517,076 1,517,076 1,517,076 City Assessor 846,679 837,384 891,823 891,823 891,823 City Attorney 1,187,512 1,229,082 1,262,101 1,262,101 1,262,101 Self-Insurance 1,428,460 1,575,701 1,694,074 1,694,074 1,694,074 Commissioner of the Revenue 907,962 1,026,907 1,068,633 1,068,633 1,068,633 Office of Management and Budget 1,166,827 1,230,177 1,291,523 1,291,523 1,291,523 Accounting Division 1,158,525 1,161,886 1,167,030 1,167,030 1,167,030 Billings and Collections Division 1,985,975 1,879,144 1,927,237 1,927,237 1,927,237 Procurement Division 534,687 579,231 604,446 604,446 604,446 Human Resources 1,192,611 1,251,376 1,284,821 1,284,821 1,284,821 Occupational Health 228,336 216,440 216,440 216,440 216,440 Information Technology (IT) Administration Division 849,857 903,689 925,652 925,652 925,652 Application Services Division 1,352,719 1,577,460 1,643,457 1,643,457 1,643,457 Geographic Information System (GIS) Division 407,494 441,211 446,462 446,462 446,462 Network Services Division 2,222,468 2,443,884 2,491,995 2,491,995 2,491,995 Registrar 369,617 310,430 363,961 363,961 363,961 Electoral Board 333,781 135,850 125,371 125,371 125,371 State Treasurer 212,008 213,427 209,855 209,855 209,855 TOTAL GENERAL GOVERNMENT ADMINISTRATION $18,147,210 $18,779,716 $19,428,764 $19,428,764 $19,428,764 Judicial Administration Circuit Court Clerk (24th Judicial District) $1,269,388 $1,263,062 $1,397,865 $1,397,865 $1,397,865 Circuit Court Judges (24th Judicial District) 158,813 195,999 200,367 200,367 200,367 Office of the Commonwealth’s Attorney 2,378,545 2,373,620 2,728,397 2,728,397 2,728,397 Office of the Commonwealth’s Attorney - Fines and Fees 76,423 75,989 79,826 79,826 79,826 General District Court 50,753 82,273 82,273 82,273 82,273 Juvenile and Domestic Relations (J&DR) District Court 23,500 31,100 30,900 30,900 30,900 Magistrate 621 8,166 7,132 7,132 7,132 Sheriff's Office 3,060,558 3,139,681 3,257,073 3,257,073 3,257,073 Court Service Unit (24th Judicial District) 1,470 1,500 1,500 1,500 1,500 TOTAL JUDICIAL ADMINISTRATION $7,020,071 $7,171,390 $7,785,333 $7,785,333 $7,785,333 Public Safety Police Department $25,797,638 $26,904,385 $27,349,343 $27,349,343 $27,349,343 Range Operations 18,529 13,800 13,800 13,800 13,800 Off-Duty 1,137,259 1,043,588 1,046,006 1,046,006 1,046,006 Animal Control Unit 311,468 458,159 507,236 507,236 507,236 Emergency Communications 3,992,525 3,862,372 3,926,760 3,926,760 3,926,760 Fire Department 23,875,245 26,464,823 27,114,763 27,114,763 27,114,763 Technical Rescue Team (TRT)/PIER Program 89,435 79,500 76,000 76,000 76,000 TOTAL PUBLIC SAFETY $55,222,099 $58,826,627 $60,033,908 $60,033,908 $60,033,908 Public Works Public Works Administration $1,469,238 $1,446,473 $1,567,993 $1,567,993 $1,567,993 Building Maintenance 4,915,597 5,627,709 5,632,814 5,632,814 5,632,814 Human Services Building 39,002 51,524 51,524 51,524 51,524 Parks and Grounds Maintenance 4,596,606 5,119,175 5,315,702 5,315,702 5,315,702 Engineering 5,349,167 5,569,147 5,663,191 5,663,191 5,663,191 City of Lynchburg, Virginia, Operating Budget, FY 2027 53 General Fund Expenditure Detail Expenditure Detail Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 DEPARTMENTAL EXPENDITURE DETAIL SUMMARY Public Works (continued) Street Maintenance $3,476,992 $4,540,693 $4,679,035 $4,679,035 $4,679,035 Snow and Ice Removal 593,404 480,695 488,137 488,137 488,137 Refuse 4,806,877 5,247,235 5,304,784 5,304,784 5,304,784 Baseball Stadium Maintenance 246,935 196,995 196,995 196,995 196,995 TOTAL PUBLIC WORKS $25,493,818 $28,279,646 $28,900,175 $28,900,175 $28,900,175 Health and Human Services Human Services - Social Services Administration $15,308,836 $15,312,758 $16,153,249 $16,153,249 $16,153,249 Human Services - Social Services Public Assistance 8,478,011 9,236,036 9,236,036 9,236,036 9,236,036 Human Services - Juvenile Services 3,814,715 3,582,086 3,622,001 3,622,001 3,622,001 TOTAL HEALTH AND HUMAN SERVICES $27,601,562 $28,130,880 $29,011,286 $29,011,286 $29,011,286 Parks, Recreation, and Cultural Public Library $2,015,729 $2,016,680 $2,074,790 $2,074,790 $2,074,790 Law Library 11,029 11,512 12,100 12,100 12,100 Parks and Recreation 4,882,915 4,519,389 4,555,115 4,555,115 4,555,115 TOTAL PARKS, RECREATION, AND CULTURAL $6,909,673 $6,547,581 $6,642,005 $6,642,005 $6,642,005 Community Development Office of the Director of Community Development $457,439 $473,966 $518,551 $518,551 $518,551 Inspections and Code Compliance Division 1,414,013 1,232,524 1,351,293 1,351,293 1,351,293 Planning Division 436,278 486,695 430,523 430,523 430,523 Zoning and Natural Resources Division 455,028 466,645 482,710 482,710 482,710 Office of Economic Development and Tourism 1,704,537 1,872,000 1,892,156 1,892,156 1,892,156 Museums 515,795 497,814 518,305 518,305 518,305 Communications and Public Engagement 1,353,684 1,626,269 1,703,927 1,703,927 1,703,927 TOTAL COMMUNITY DEVELOPMENT $6,336,774 $6,655,913 $6,897,465 $6,897,465 $6,897,465 OPERATING - DEPARTMENTAL $146,731,207 $154,391,753 $158,698,936 $158,698,936 $158,698,936 OPERATING - NON-DEPARTMENTAL $9,410,496 $10,199,691 $5,046,884 $8,679,384 $8,679,384 EXTERNAL SERVICE PROVIDERS $10,199,020 $10,602,467 $10,785,502 $10,732,292 $10,732,292 TRANSFERS TO OTHER FUNDS $3,917,555 $1,368,906 $2,803,872 $2,803,872 $1,903,872 DEBT SERVICE - GENERAL FUND $10,167,096 $11,315,105 $12,374,829 $12,374,829 $12,374,829 DEBT SERVICE - SCHOOLS $7,804,220 $7,951,184 $7,778,853 $7,778,853 $7,778,853 SCHOOLS - OPERATIONS $37,042,445 $42,072,111 $46,603,126 $44,206,870 $44,206,870 SCHOOLS - OPERATIONS (ONE-TIME FUNDING) $0 $0 $0 $0 $661,354 GREATER LYNCHBURG TRANSIT COMPANY $1,863,272 $1,879,308 $3,652,248 $1,879,308 $1,879,308 RESERVES $0 $1,335,317 $1,359,419 $1,359,419 $1,359,419 TRANSFER TO CITY CAPITAL PROJECTS FUND $5,429,382 $8,443,570 $9,082,528 $9,082,528 $8,667,263 TRANSFER TO SCHOOLS CAPITAL PROJECTS FUND $0 $950,000 $1,645,222 $1,645,222 $983,868 TOTAL EXPENDITURES, RESERVES, AND TRANSFERS $232,564,693 $250,509,412 $259,831,419 $259,241,513 $257,926,248 City of Lynchburg, Virginia, Operating Budget, FY 2027 54 General Fund General Government Administration CITY COUNCIL AND CLERK POSITION SUMMARY 1.5 City Funded Positions 1.5 Total Funded Positions City Council Clerk of Council (1) Assistant Clerk of Council (.5) City of Lynchburg, Virginia, Operating Budget, FY 2027 55 General Fund General Government Administration City Council and Clerk. Consists of the City Council and Clerk of Council. The Council is the City's legislative body elected to accomplish City Charter-prescribed responsibilities. The Clerk is appointed by City Council to record the proceedings and preserve the records of all Council action, notify the public of all City Council meeting dates and actions, manage all Council- appointed Boards and Commissions, coordinate meetings and activities for the City Council, and provide overall support to all City Council members. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 1.0 1.0 1.0 1.0 1.0 City Funded Part-Time 0.5 0.5 0.5 0.5 0.5 TOTAL FTE 1.5 1.5 1.5 1.5 1.5 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $194,369 $194,024 $196,311 $196,311 $196,311 Employee Benefits 44,754 45,061 46,993 46,993 46,993 Subtotal Personnel Services $239,123 $239,085 $243,304 $243,304 $243,304 Operating Contractual Services $23,837 $25,860 $26,755 $26,755 $26,755 Other Charges 31,839 26,900 26,748 26,748 26,748 Subtotal Operating $55,676 $52,760 $53,503 $53,503 $53,503 TOTAL CITY COST $294,799 $291,845 $296,807 $296,807 $296,807 City Council and Clerk Budget Description The Department Submitted FY 2027 City Council and Clerk budget of $296,807 represents a 1.7% increase of $4,962 compared to the Adopted FY 2026 budget of $291,845. Highlights of the Department Submitted FY 2027 budget include: ▪ $4,219 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 City Council and Clerk budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 56 General Fund General Government Administration CITY MANAGER OFFICES POSITION SUMMARY City Council 7 City Funded Positions 7 Total Funded Positions City Manager (1) Assistant City Deputy Assistant to the Manager City Manager City Manager (1) (1) (1) Special Assistant to the City Manager for Executive Data Analytics and Assistant Innovation (1) (1) Data Analyst (1) Senior Data Analyst (Position in Financial Services) Behavioral Health Specialist (1) 1 City/Federal/ State Aid Funded (Position in Human Services – Social Services) City of Lynchburg, Virginia, Operating Budget, FY 2027 57 General Fund General Government Administration City Manager Offices. The City Manager is the city's chief administrative officer who oversees the day-to-day operations of the city and who studies and proposes solutions for community needs and programs; prepares the annual budget; interprets City Council actions for operating departments, outside organizations, and citizens; and provides leadership in executing Council policies. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 6 7 7 7 7 TOTAL FTE 6 7 7 7 7 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $991,880 $1,057,800 $1,080,324 $1,080,324 $1,080,324 Employee Benefits 340,759 361,659 377,445 377,445 377,445 Subtotal Personnel Services $1,332,639 $1,419,459 $1,457,769 $1,457,769 $1,457,769 Operating Contractual Services $17,597 $1,550 $5,074 $5,074 $5,074 Internal Service Charges 2,564 1,737 2,387 2,387 2,387 Other Charges 113,044 51,846 51,846 51,846 51,846 Rentals and Leases 1,049 0 0 0 0 Subtotal Operating $134,254 $55,133 $59,307 $59,307 $59,307 TOTAL CITY COST $1,466,893 $1,474,592 $1,517,076 $1,517,076 $1,517,076 City Manager Offices Budget Description The Department Submitted FY 2027 City Manager Offices budget of $1,517,076 represents a 2.9% increase of $42,484 compared to the Adopted FY 2026 budget of $1,474,592. Highlights of the Department Submitted FY 2027 budget include: ▪ $38,310 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $3,524 increase in Contractual Services reflecting historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 City Manager Offices budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 58 General Fund General Government Administration CITY ASSESSOR POSITION SUMMARY 7.0 City Funded Positions 0.5 Hourly Positions 7.5 Total Funded Positions City Assessor (1) Administrative Deputy Appraiser I Appraiser II Appraiser III GIS Analyst Services City Assessor (1) (1) (1) (1) Associate II (1) (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 59 General Fund General Government Administration City Assessor. Maintains and updates ownership and physical characteristic records for approximately 31,600 parcels and provides assessments for the properties. New construction and additions to properties are recorded and valued by the appraisers. The City Assessor also administers the Land Use Program and the Real Estate Rehabilitation Program. Staff provides assistance to the public, other City departments, and various local, state and federal agencies. This department has substantial information and resources that are utilized by those in the real estate profession, economic development, and related fields. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 8.0 7.0 7.0 7.0 7.0 City Funded Hourly 0.5 0.5 0.5 0.5 0.5 TOTAL FTE 8.5 7.5 7.5 7.5 7.5 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $525,871 $517,100 $521,853 $521,853 $521,853 Employee Benefits 226,403 210,958 225,238 225,238 225,238 Subtotal Personnel Services $752,274 $728,058 $747,091 $747,091 $747,091 Operating Contractual Services $52,626 $60,266 $68,315 $68,315 $68,315 Internal Service Charges 6,108 9,923 8,527 8,527 8,527 Other Charges 33,632 36,637 65,290 65,290 65,290 Rentals and Leases 2,039 2,500 2,600 2,600 2,600 Subtotal Operating $94,405 $109,326 $144,732 $144,732 $144,732 TOTAL CITY COST $846,679 $837,384 $891,823 $891,823 $891,823 City of Lynchburg, Virginia, Operating Budget, FY 2027 60 General Fund General Government Administration City Assessor Budget Description The Department Submitted FY 2027 City Assessor budget of $891,823 represents a 6.5% increase of $54,439 compared to the Adopted FY 2026 budget of $837,384. Highlights of the Department Submitted FY 2027 budget include: ▪ $19,033 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $8,049 increase in Contractual Services reflecting an increase in software maintenance fees. ▪ $1,396 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $28,653 increase in Other Charges reflecting the need for postage to mail real estate reassessment notices. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 City Assessor budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 61 General Fund General Government Administration CITY ATTORNEY POSITION SUMMARY 7.90 City Funded Positions City Attorney 0.32 Hourly Positions (.9)1 8.22 Total Funded Positions Senior Administrative Deputy Assistant Assistant Paralegal Services City Attorney City Attorney City Attorney (2) Associate III (1) (2) (1) (1) 1 Additional 0.1 FTE for the City Attorney is assigned to the Risk Management Budget. City of Lynchburg, Virginia, Operating Budget, FY 2027 62 General Fund General Government Administration City Attorney. The Office provides legal services to City Council, the City Manager, City departments and agencies, and the Lynchburg School Board/Lynchburg City Schools. Services include rendering informal and formal legal opinions; recommending appropriate legal changes in the City Code, regulations and policies; advising of changes in law which affect the City; drafting legal documents; handling real estate matters including necessary title examinations, negotiations and closings; prosecuting and defending lawsuits on behalf of the City; supervising the City's Risk Management activities and the Self-Insurance Plan; working with area members of the General Assembly, reviewing bills which concern the City and helping coordinate the activities of the City before the General Assembly. The City Attorney is appointed by and reports to City Council. The Office also includes a Deputy City Attorney, a Senior Assistant City Attorney, two Assistant City Attorneys, a real estate paralegal, a paralegal who serves as the Chief FOIA Officer for the City, one administrative assistant, and two hourly investigators. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 8.90 7.90 7.90 7.90 7.90 City Funded Hourly 0.28 0.32 0.32 0.32 0.32 TOTAL FTE 9.18 8.22 8.22 8.22 8.22 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $778,958 $782,945 $805,856 $805,856 $805,856 Employee Benefits 292,179 295,140 309,355 309,355 309,355 Subtotal Personnel Services $1,071,137 $1,078,085 $1,115,211 $1,115,211 $1,115,211 Operating Contractual Services $58,307 $86,326 $94,584 $94,584 $94,584 Other Charges 58,068 64,671 52,306 52,306 52,306 Subtotal Operating $116,375 $150,997 $146,890 $146,890 $146,890 TOTAL EXPENDITURES $1,187,512 $1,229,082 $1,262,101 $1,262,101 $1,262,101 DEDICATED REVENUES Legal Service Charges - Schools $42,500 $42,500 $42,500 $42,500 $42,500 TOTAL DEDICATED REVENUES $42,500 $42,500 $42,500 $42,500 $42,500 TOTAL CITY COST $1,145,012 $1,186,582 $1,219,601 $1,219,601 $1,219,601 City of Lynchburg, Virginia, Operating Budget, FY 2027 63 General Fund General Government Administration City Attorney Budget Description The Department Submitted FY 2027 City Attorney budget of $1,262,101 represents a 2.7% increase of $33,019 compared to the Adopted FY 2026 budget of $1,229,082. Highlights of the Department Submitted FY 2027 budget include: ▪ $37,126 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance and office restructuring. ▪ $8,258 increase in Contractual Services reflecting the anticipation of an increase in the cost/volume of outside legal services. ▪ $12,365 decrease in Other Charges reflecting reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 City Attorney budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 64 General Fund General Government Administration Self-Insurance. The City’s self-insurance program is an alternative to the routine procurement of general liability and automobile liability insurance policies from commercial insurance companies. The program is funded through annual contributions from the General Fund, Water Resources Funds, Airport Fund, Regional Juvenile Detention Fund, and Self- Insurance Fund interest income. The City also purchases additional insurance coverages to reduce exposure to various other types of liability. These include airport liability, pollution liability, excess workers’ compensation, property coverage for City facilities, cyber liability, and volunteer coverage. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Other Charges $1,428,460 $1,575,701 $1,694,074 $1,694,074 $1,694,074 Subtotal Operating $1,428,460 $1,575,701 $1,694,074 $1,694,074 $1,694,074 TOTAL CITY COST $1,428,460 $1,575,701 $1,694,074 $1,694,074 $1,694,074 Self-Insurance Budget Description The Department Submitted FY 2027 Self-Insurance budget of $1,694,074 represents a 7.5% increase of $118,373 compared to the Adopted FY 2026 budget of $1,575,701. Highlights of the Department Submitted FY 2027 budget include: ▪ $118,373 increase in Other Charges reflecting the increased cost of insurance policies. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Self-Insurance budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 65 General Fund General Government Administration COMMISSIONER OF THE REVENUE POSITION SUMMARY 6.0 State Funded Positions 4.6 City Funded Positions Commissioner of the Revenue 10.6 Total Funded Positions (1) State Funded Chief Deputy Financial Professional IV (1) (1) State Funded City Funded Financial Technician III Financial Professional III (1) (1) State Funded City Funded Financial Technician II Financial Technician III (3) (2) 2 State Funded 1 State Funded 1 City Funded 1 City Funded Administrative Services Associate I (.6) City Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 66 General Fund General Government Administration Commissioner of the Revenue. A State Constitutional Office elected by City residents, the Commissioner assesses personal property, machinery/tools, business/professional licenses, bank stock, public service corporations, meals, lodging, amusement, and income taxes. The Commissioner prepares and audits State income tax returns, administers tax relief for the elderly, furnishes information on local and State tax issues, and maintains the automotive vehicle license file. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 4.0 4.0 4.0 4.0 4.0 City Funded Part-Time 0.6 0.6 0.6 0.6 0.6 State Funded Full-Time 6.0 6.0 6.0 6.0 6.0 TOTAL FTE 10.6 10.6 10.6 10.6 10.6 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $585,941 $684,853 $706,106 $706,106 $706,106 Employee Benefits 272,630 290,104 312,407 312,407 312,407 Subtotal Personnel Services $858,571 $974,957 $1,018,513 $1,018,513 $1,018,513 Operating Contractual Services $21,591 $22,800 $21,600 $21,600 $21,600 Other Charges 25,200 26,150 25,920 25,920 25,920 Rentals and Leases 2,600 3,000 2,600 2,600 2,600 Subtotal Operating $49,391 $51,950 $50,120 $50,120 $50,120 TOTAL EXPENDITURES $907,962 $1,026,907 $1,068,633 $1,068,633 $1,068,633 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $328,878 $294,766 $306,829 $306,829 $306,829 TOTAL DEDICATED REVENUES $328,878 $294,766 $306,829 $306,829 $306,829 TOTAL CITY COST $579,084 $732,141 $761,804 $761,804 $761,804 Commissioner of the Revenue Budget Description The Department Submitted FY 2027 Commissioner of the Revenue budget of $1,068,633 represents a 4.1% increase of $41,726 compared to the Adopted FY 2026 budget of $1,026,907. Highlights of the Department Submitted FY 2027 budget include: ▪ $43,556 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026, the 3% increase by the State Compensation Board for the Commissioner of Revenue, as well as the increase for the employer’s share for health insurance. ▪ $1,200 decrease in Contractual Services reflecting historical costs. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Commissioner of the Revenue budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 67 General Fund General Government Administration FINANCIAL SERVICES POSITION SUMMARY 40 City Funded Positions Special Assistant to Chief Financial Officer the City Manager for (1) 40 Total Funded Positions Data Analytics and Innovation (Position in the City Manager s Offices) Senior Billings and Data Analyst Accounting Budget Procurement Assistant Director Collections (1) Manager Analyst Manager (1) Manager (1) (3) (1) (1) Financial Senior Financial Financial Services Contract Technician III Technician IV Senior Specialist (3) (1) Accountant (1) Revenue (5) Collections Contract Financial Specialist Professional II Financial (2) (1) Technician III (8) Buyer Financial (1) Technician II (2) Financial Technician IV (1) Utility Billing Financial Technician III (5) Parking Administrative Services Associate III (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 68 General Fund General Government Administration Financial Services Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 42.0 40.0 40.0 40.0 40.0 City Funded Hourly 0.5 0.5 0.0 0.0 0.0 TOTAL FTE 42.5 40.5 40.0 40.0 40.0 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,798,808 $2,830,991 $2,893,797 $2,893,797 $2,893,797 Employee Benefits 1,159,688 1,164,541 1,230,117 1,230,117 1,230,117 Subtotal Personnel Services $3,958,496 $3,995,532 $4,123,914 $4,123,914 $4,123,914 Operating Contractual Services 1 $420,977 $429,915 $461,250 $461,250 $461,250 Other Charges 457,145 401,242 381,671 381,671 381,671 Rentals and Leases 9,396 23,749 23,401 23,401 23,401 Subtotal Operating $887,518 $854,906 $866,322 $866,322 $866,322 TOTAL CITY COST $4,846,014 $4,850,438 $4,990,236 $4,990,236 $4,990,236 1 Includes recovery from Judicial Sales of Real Estate Property. Financial Services Budget Description The Department Submitted FY 2027 Financial Services budget of $4,990,236 represents a 2.9% increase of $139,798 compared to the Adopted FY 2026 budget of $4,850,438. Highlights of the Department Submitted FY 2027 budget include: ▪ $128,382 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $31,335 increase in Contractual Services reflecting the rising costs for professional services contracts. ▪ $19,571 decrease in Other Charges reflecting reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Financial Services budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 69 General Fund General Government Administration Financial Services – Office of Management and Budget. Responsible for ensuring compliance with City Council’s adopted Financial Policies and providing leadership to prudently manage financial operations. In addition, budget, long-range financial planning, debt management and coordination of the annual audit are major responsibilities. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 7 7 7 7 7 TOTAL FTE 7 7 7 7 7 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $805,838 $816,662 $863,187 $863,187 $863,187 Employee Benefits 289,630 295,039 310,055 310,055 310,055 Subtotal Personnel Services $1,095,468 $1,111,701 $1,173,242 $1,173,242 $1,173,242 Operating Contractual Services $60,401 $107,000 $107,000 $107,000 $107,000 Other Charges 10,958 11,476 11,281 11,281 11,281 Subtotal Operating $71,359 $118,476 $118,281 $118,281 $118,281 TOTAL CITY COST $1,166,827 $1,230,177 $1,291,523 $1,291,523 $1,291,523 City of Lynchburg, Virginia, Operating Budget, FY 2027 70 General Fund General Government Administration Financial Services – Accounting Division. Administers the financial, payroll, accounts payable and fixed assets systems and processes for all funds, the largest of which is the General Fund. The Division also prepares financial analysis for City Council, administration and departments, as well as required reports for federal/State/local and other regulatory agencies, auditors, and private sector financial entities. In addition, the Division accounts for federal and/or State funded grants/projects, performs cash management/investment functions, performs internal audits of payroll and credit cards, administers the debt portfolio, and compiles all the information necessary to complete the annual independent audit. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 9.0 9.0 9.0 9.0 9.0 City Funded Hourly 0.5 0.5 0.0 0.0 0.0 TOTAL FTE 9.5 9.5 9.0 9.0 9.0 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $645,325 $644,793 $636,305 $636,305 $636,305 Employee Benefits 260,229 262,173 275,855 275,855 275,855 Subtotal Personnel Services $905,554 $906,966 $912,160 $912,160 $912,160 Operating Contractual Services $235,432 $237,820 $237,820 $237,820 $237,820 Other Charges 17,539 17,100 17,050 17,050 17,050 Subtotal Operating $252,971 $254,920 $254,870 $254,870 $254,870 TOTAL CITY COST $1,158,525 $1,161,886 $1,167,030 $1,167,030 $1,167,030 City of Lynchburg, Virginia, Operating Budget, FY 2027 71 General Fund General Government Administration Financial Services – Billings and Collections Division. Primarily responsible for the billing and collection, both current and delinquent, of substantially all City revenues. This division provides for the billing and collection of real estate taxes, personal property taxes, business license taxes, water and sewer bills, parking tickets, delinquent ambulance bills, trash tags, and a variety of other revenues due the City. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 21 19 19 19 19 TOTAL FTE 21 19 19 19 19 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $985,660 $972,130 $982,435 $982,435 $982,435 Employee Benefits 460,464 446,059 472,108 472,108 472,108 Subtotal Personnel Services $1,446,124 $1,418,189 $1,454,543 $1,454,543 $1,454,543 Operating Contractual Services 1 $125,144 $85,095 $116,430 $116,430 $116,430 Other Charges 407,925 355,311 335,715 335,715 335,715 Rentals and Leases 6,782 20,549 20,549 20,549 20,549 Subtotal Operating $539,851 $460,955 $472,694 $472,694 $472,694 TOTAL CITY COST $1,985,975 $1,879,144 $1,927,237 $1,927,237 $1,927,237 1 Includes recovery from Judicial Sales of Real Estate Property. City of Lynchburg, Virginia, Operating Budget, FY 2027 72 General Fund General Government Administration Financial Services – Procurement Division. Provides a full range of services to internal and external customers in the acquisition of goods and services, including construction and professional services; recordation and disposition of City owned surplus property; provision of mail services to City departments; and maintenance of City Hall copiers. Additionally, this division is responsible for procurement services for City Schools. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 5 5 5 5 TOTAL FTE 5 5 5 5 5 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $361,985 $397,406 $411,870 $411,870 $411,870 Employee Benefits 149,365 161,270 172,099 172,099 172,099 Subtotal Personnel Services $511,350 $558,676 $583,969 $583,969 $583,969 Operating Other Charges $20,723 $17,355 $17,625 $17,625 $17,625 Rentals and Leases 2,614 3,200 2,852 2,852 2,852 Subtotal Operating $23,337 $20,555 $20,477 $20,477 $20,477 TOTAL CITY COST $534,687 $579,231 $604,446 $604,446 $604,446 City of Lynchburg, Virginia, Operating Budget, FY 2027 73 General Fund General Government Administration HUMAN RESOURCES POSITION SUMMARY 10.00 City Funded Positions 0.53 Hourly Positions Director 10.53 Total Funded Positions (1) Assistant Assistant Administrative Human Human Director of Director of Services Resources Resources Human Human Associate III Manager Coordinator Resources Resources (1) (1) (1) (1) (1) Human Talent Resources Development Benefits Coordinator Coordinator (1) (1) Human Resources Systems Specialist (2) City of Lynchburg, Virginia, Operating Budget, FY 2027 74 General Fund General Government Administration Human Resources and Occupational Health Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 10.00 10.00 10.00 10.00 10.00 City Funded Hourly 0.53 0.53 0.53 0.53 0.53 TOTAL FTE 10.53 10.53 10.53 10.53 10.53 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $710,635 $755,106 $778,822 $778,822 $778,822 Employee Benefits 294,740 310,943 334,751 334,751 334,751 Subtotal Personnel Services $1,005,375 $1,066,049 $1,113,573 $1,113,573 $1,113,573 Operating Contractual Services $397,645 $369,440 $362,726 $362,726 $362,726 Other Charges 15,826 29,993 22,628 22,628 22,628 Rentals and Leases 2,101 2,334 2,334 2,334 2,334 Subtotal Operating $415,572 $401,767 $387,688 $387,688 $387,688 TOTAL CITY COST $1,420,947 $1,467,816 $1,501,261 $1,501,261 $1,501,261 City of Lynchburg, Virginia, Operating Budget, FY 2027 75 General Fund General Government Administration Human Resources and Occupational Health Budget Description The Department Submitted FY 2027 Human Resources and Occupational Health budget of $1,501,261 represents a 2.3% increase of $33,445 compared to the Adopted FY 2026 budget of $1,467,816. Highlights of the Department Submitted FY 2027 budget include: ▪ $47,524 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $6,714 decrease in Contractual Services reflecting reductions to meet the maximum City cost allocation. ▪ $7,365 decrease in Other Charges reflecting reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Human Resources and Occupational Health budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 76 General Fund General Government Administration Human Resources. Provides a full range of human resource services for internal and external customers. Services include recruitment and selection, compensation, benefits management, human resources information system development and maintenance, employee relations, employee and management counseling, training, workforce development, and succession planning. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 10.00 10.00 10.00 10.00 10.00 City Funded Hourly 0.53 0.53 0.53 0.53 0.53 TOTAL FTE 10.53 10.53 10.53 10.53 10.53 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $710,635 $755,106 $778,822 $778,822 $778,822 Employee Benefits 294,740 310,943 334,751 334,751 334,751 Subtotal Personnel Services $1,005,375 $1,066,049 $1,113,573 $1,113,573 $1,113,573 Operating Contractual Services $169,309 $153,000 $146,286 $146,286 $146,286 Other Charges 15,826 29,993 22,628 22,628 22,628 Rentals and Leases 2,101 2,334 2,334 2,334 2,334 Subtotal Operating $187,236 $185,327 $171,248 $171,248 $171,248 TOTAL CITY COST $1,192,611 $1,251,376 $1,284,821 $1,284,821 $1,284,821 City of Lynchburg, Virginia, Operating Budget, FY 2027 77 General Fund General Government Administration Human Resources – Occupational Health. Occupational Health provides near-site medical services to employees and post- offer applicants. Services include the initial assessment and treatment of work related injuries and illnesses, pre-employment and periodic public safety physical exams, pre-employment and random drug and alcohol testing, and vaccinations. The program links medical care with the City’s benefit and safety programs to help manage costs and provide effective services to employees. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $228,336 $216,440 $216,440 $216,440 $216,440 Subtotal Operating $228,336 $216,440 $216,440 $216,440 $216,440 TOTAL CITY COST $228,336 $216,440 $216,440 $216,440 $216,440 City of Lynchburg, Virginia, Operating Budget, FY 2027 78 General Fund General Government Administration INFORMATION TECHNOLOGY POSITION SUMMARY 36 City Funded Positions Chief Information Officer Chief of Police (1) 36 Total Funded Positions (Position in Pollce Department) Deputy Director of IT Assistant Director of Assistant Director of IT Administrative for Public Safety Enterprise Technology GIS Manager Operations Manager (Position in Police Applications Infrastructure (1) (1) Department (PD)) (1) (1) IT Project Manager IT Administrative Application Services IT Customer Service IT Senior GIS Network Analyst IV (Position in PD) Coordinator Supervisor Supervisor Programmer/Analyst (1) (1) (1) (1) (2) Public Safety Systems Analyst I (Position in PD) Application Network Network IT Security Development Analyst I Analyst III Public Safety Manager (2) Analyst II (3) Systems Analyst II (1) (Position in PD) (2) Network Analyst II Public Safety IT Project (2) Network Analyst II (1) IT Security Manager (2) IT Support Engineer Technician II Public Safety (1) (2) Network Analyst IV (Position in PD) Database Administrator II IT Security (1) Telecom Analyst IV Analyst (1) Public Safety (1) Network Analyst II IT Project (Position in PD) Manager Telecom Analyst III Public Safety (1) (1) Network Analyst I (2 Positions in PD) Application Public Safety Development Network Engineer IT Security Analyst II (2) Analyst (2) (Position in PD) Public Safety IT Systems Analyst III (Position in PD) Public Safety Network Analyst III (2 Positions in PD) City of Lynchburg, Virginia, Operating Budget, FY 2027 79 General Fund General Government Administration Information Technology (IT) Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 36 36 36 36 36 TOTAL FTE 36 36 36 36 36 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $3,043,860 $3,159,240 $3,263,688 $3,263,688 $3,263,688 Employee Benefits 1,217,113 1,265,998 1,340,458 1,340,458 1,340,458 Subtotal Personnel Services $4,260,973 $4,425,238 $4,604,146 $4,604,146 $4,604,146 Operating Contractual Services $183,988 $286,526 $301,848 $301,848 $301,848 Internal Service Charges 3,154 3,985 3,479 3,479 3,479 Other Charges 382,551 648,495 595,993 595,993 595,993 Rentals and Leases 1,872 2,000 2,100 2,100 2,100 Subtotal Operating $571,565 $941,006 $903,420 $903,420 $903,420 Total General Fund Expenditures $4,832,538 $5,366,244 $5,507,566 $5,507,566 $5,507,566 Total Grant Expenditures 1 $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL EXPENDITURES $4,835,538 $5,369,244 $5,512,566 $5,512,566 $5,512,566 DEDICATED REVENUES State Grants $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL DEDICATED REVENUES $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL CITY COST $4,832,538 $5,366,244 $5,507,566 $5,507,566 $5,507,566 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 80 General Fund General Government Administration Information Technology Budget Description The Department Submitted FY 2027 Information Technology budget of $5,507,566 represents a 2.6% increase of $141,322 compared to the Adopted FY 2026 budget of $5,366,244. Highlights of the Department Submitted FY 2027 budget include: ▪ $178,908 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $15,322 increase in Contractual Services reflecting annual increases for software application maintenance and support, as well as software subscription costs. ▪ $52,502 decrease in Other Charges reflecting right-sizing O365 subscription licenses, as well as reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Information Technology budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 81 General Fund General Government Administration Information Technology – Administration Division. Provides administrative support (payroll, P-card, annual budget submission, facility management) for the department. Provides information technology security support, procurement of specific technologies, and specific software license management for all City departments. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 6 6 6 6 TOTAL FTE 5 6 6 6 6 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $569,244 $588,792 $603,517 $603,517 $603,517 Employee Benefits 212,563 227,319 239,802 239,802 239,802 Subtotal Personnel Services $781,807 $816,111 $843,319 $843,319 $843,319 Operating Contractual Services $20,160 $24,000 $24,600 $24,600 $24,600 Other Charges 46,018 61,578 55,633 55,633 55,633 Rentals and Leases 1,872 2,000 2,100 2,100 2,100 Subtotal Operating $68,050 $87,578 $82,333 $82,333 $82,333 TOTAL CITY COST $849,857 $903,689 $925,652 $925,652 $925,652 City of Lynchburg, Virginia, Operating Budget, FY 2027 82 General Fund General Government Administration Information Technology – Application Services Division. Provides business process and technical services to the users of the City's computer systems. Services include operational support, system specification and procurement, system management, system customization, programming, training, troubleshooting, and consulting. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 11 10 10 10 10 TOTAL FTE 11 10 10 10 10 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $840,053 $922,797 $957,337 $957,337 $957,337 Employee Benefits 340,650 361,809 383,532 383,532 383,532 Subtotal Personnel Services $1,180,703 $1,284,606 $1,340,869 $1,340,869 $1,340,869 Operating Contractual Services $156,612 $254,051 $262,676 $262,676 $262,676 Other Charges 15,404 38,803 39,912 39,912 39,912 Subtotal Operating $172,016 $292,854 $302,588 $302,588 $302,588 TOTAL CITY COST $1,352,719 $1,577,460 $1,643,457 $1,643,457 $1,643,457 City of Lynchburg, Virginia, Operating Budget, FY 2027 83 General Fund General Government Administration Information Technology – Geographic Information System (GIS) Division. Provides business process and technical services to the users of the City GIS. The division is responsible for maintaining base data layers for topography, hydrology, and planimetric features as well as orthophotography to support City departments in planning and decision making. The data is also available for use by citizens and outside organizations. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 3 3 3 3 3 TOTAL FTE 3 3 3 3 3 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $249,830 $264,750 $263,398 $263,398 $263,398 Employee Benefits 102,397 108,388 111,832 111,832 111,832 Subtotal Personnel Services $352,227 $373,138 $375,230 $375,230 $375,230 Operating Contractual Services $6,618 $8,000 $14,097 $14,097 $14,097 Other Charges 48,649 60,073 57,135 57,135 57,135 Subtotal Operating $55,267 $68,073 $71,232 $71,232 $71,232 Total General Fund Expenditures $407,494 $441,211 $446,462 $446,462 $446,462 Total Grant Expenditures 1 $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL EXPENDITURES $410,494 $444,211 $451,462 $451,462 $451,462 DEDICATED REVENUES State Grants $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL DEDICATED REVENUES $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL CITY COST $407,494 $441,211 $446,462 $446,462 $446,462 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 84 General Fund General Government Administration Information Technology – Network Services Division. Provides services to engineer and operate the City's local and wide area networks. This includes managing and supporting all of the communications devices and services along with the software required to provide these networks. In addition to Help Desk services, other services provided and supported include e-mail, Internet access, remote network access, application-specific server operation, desktop user support, hardware and software standards, and centralized purchasing of the City's personal computers. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 17 17 17 17 17 TOTAL FTE 17 17 17 17 17 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,384,733 $1,382,901 $1,439,436 $1,439,436 $1,439,436 Employee Benefits 561,503 568,482 605,292 605,292 605,292 Subtotal Personnel Services $1,946,236 $1,951,383 $2,044,728 $2,044,728 $2,044,728 Operating Contractual Services $598 $475 $475 $475 $475 Internal Service Charges 3,154 3,985 3,479 3,479 3,479 Other Charges 272,480 488,041 443,313 443,313 443,313 Subtotal Operating $276,232 $492,501 $447,267 $447,267 $447,267 TOTAL CITY COST $2,222,468 $2,443,884 $2,491,995 $2,491,995 $2,491,995 City of Lynchburg, Virginia, Operating Budget, FY 2027 85 General Fund General Government Administration REGISTRAR POSITION SUMMARY 1 State Funded Position 2 City Funded Positions Registrar (1) 3 Total Funded Positions State Funded Chief Deputy Registrar (1) City Funded Deputy Registrar (1) City Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 86 General Fund General Government Administration Registrar. A State-mandated activity. Appointed by the Electoral Board, the Registrar maintains the active voter list, arranges facilities for voter registration and voting, and conducts elections. There are at least 2 expected elections scheduled during FY 2027, a November General Election for Senate, US House of Representatives, and local City Council at large seats along with at least one primary election for the same seats. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 2 2 2 2 2 State Funded Full-Time 1 1 1 1 1 TOTAL FTE 3 3 3 3 3 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $198,029 $197,545 $211,381 $211,381 $211,381 Employee Benefits 82,896 85,073 94,180 94,180 94,180 Subtotal Personnel Services $280,925 $282,618 $305,561 $305,561 $305,561 Operating Contractual Services $56,459 $7,500 $35,400 $35,400 $35,400 Other Charges 30,470 18,212 22,000 22,000 22,000 Rentals and Leases 1,763 2,100 1,000 1,000 1,000 Subtotal Operating $88,692 $27,812 $58,400 $58,400 $58,400 TOTAL EXPENDITURES $369,617 $310,430 $363,961 $363,961 $363,961 DEDICATED REVENUES Revenues from the Commonwealth $90,945 $93,359 $95,051 $95,051 $95,051 TOTAL DEDICATED REVENUES $90,945 $93,359 $95,051 $95,051 $95,051 TOTAL CITY COST $278,672 $217,071 $268,910 $268,910 $268,910 Registrar Budget Description The Department Submitted FY 2027 Registrar budget of $363,961 represents a 17.2% increase of $53,531 compared to the Adopted FY 2026 budget of $310,430. Highlights of the Department Submitted FY 2027 budget include: ▪ $22,943 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026, the 3.0% pay increase adopted by the General Assembly for the Registrar, as well as reclassification of one Deputy Registrar to Chief Deputy Registrar and the increase for the employer’s share for health insurance. ▪ $27,900 increase in Contractual Services reflecting historical spending. ▪ $3,788 increase in Other Charges reflecting historical spending. ▪ $1,100 decrease in Rentals and Leases reflecting historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Registrar budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 87 General Fund General Government Administration Electoral Board. Consists of three members appointed by the Circuit Court Judge. Members are appointed for staggered three- year terms and are responsible for overseeing general and primary elections and ensuring the maintenance and security of voting machines. The Electoral Board must also canvass the vote the day after an election to decide the validity of provisional ballots and confirm the results of the election. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $124,926 $82,900 $70,000 $70,000 $70,000 Other Charges 65,465 52,950 53,371 53,371 53,371 Rentals and Leases 190 0 2,000 2,000 2,000 Capital Outlay 143,200 0 0 0 0 Subtotal Operating $333,781 $135,850 $125,371 $125,371 $125,371 TOTAL EXPENDITURES $333,781 $135,850 $125,371 $125,371 $125,371 DEDICATED REVENUES Revenues from the Commonwealth $10,799 $10,958 $11,285 $11,285 $11,285 TOTAL DEDICATED REVENUES $10,799 $10,958 $11,285 $11,285 $11,285 TOTAL CITY COST $322,982 $124,892 $114,086 $114,086 $114,086 Electoral Board Budget Description The Department Submitted FY 2027 Electoral Board budget of $125,371 represents a 7.7% decrease of $10,479 compared to the Adopted FY 2026 budget of $135,850. Highlights of the Department Submitted FY 2027 budget include: ▪ $12,900 decrease in Contractual Services reflecting an estimated decrease in temporary personnel services. ▪ $2,000 increase in Rentals and Leases reflecting the cost of polling place rentals. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Electoral Board budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 88 General Fund General Government Administration STATE TREASURER POSITION SUMMARY 2 State Funded Positions State Treasurer (1) 2 Total Funded Positions State Funded Chief Deputy Treasurer (1) State Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 89 General Fund General Government Administration State Treasurer. A State Constitutional Office, housed by the City, elected by City Residents, the State Treasurer collects State Revenue generated by State Income Tax and various fines and fees. The State Treasurer pays jurors and issues State cigarette stamps. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY State Funded Full-Time 2 2 2 2 2 TOTAL FTE 2 2 2 2 2 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $145,859 $145,181 $140,726 $140,726 $140,726 Employee Benefits 63,631 63,580 64,463 64,463 64,463 Subtotal Personnel Services $209,490 $208,761 $205,189 $205,189 $205,189 Operating Other Charges $2,518 $4,666 $4,666 $4,666 $4,666 Subtotal Operating $2,518 $4,666 $4,666 $4,666 $4,666 TOTAL EXPENDITURES $212,008 $213,427 $209,855 $209,855 $209,855 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $142,822 $139,023 $131,491 $131,491 $131,491 TOTAL DEDICATED REVENUES $142,822 $139,023 $131,491 $131,491 $131,491 TOTAL CITY COST $69,186 $74,404 $78,364 $78,364 $78,364 State Treasurer Budget Description The Department Submitted FY 2027 State Treasurer budget of $209,855 represents a 1.7% decrease of $3,572 compared to the Adopted FY 2026 budget of $213,427. Highlights of the Department Submitted FY 2027 budget include: ▪ $3,572 decrease in Salaries and Employee Benefits reflecting savings in the election of a new Treasurer that is not yet certified by the Compensation Board offset by the increase for the employer’s share for health insurance. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 State Treasurer budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 90 General Fund Judicial Administration CIRCUIT COURT CLERK (24TH JUDICIAL DISTRICT) POSITION SUMMARY 14 State Funded Positions 1 City Funded Position Circuit Court Clerk (1) 15 Total Funded Positions State Funded Chief Deputy Clerk (1) State Funded Deputy Clerk I Deputy Clerk II Deputy Clerk IV (6) (3) (4) 5 State Funded State Funded State Funded 1 City Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 91 General Fund Judicial Administration Circuit Court Clerk (24th Judicial District). A State Constitutional Office, elected by City residents. The Clerk is the chief administrative officer of the Court of Record. The Clerk keeps all permanent records concerning real estate, estates, marriages, and divorces, and has the authority to probate wills, grant administration of estates, and appoint guardians. The Clerk also oversees the flow of criminal and civil cases heard in the Circuit Court and the collection of fines and costs as well as collection of restitution as ordered by the court. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 1.0 1.0 1.0 1.0 1.0 City Funded Hourly 0.7 0.7 0.0 0.0 0.0 State Funded Full-Time 13.0 13.0 14.0 14.0 14.0 TOTAL FTE 14.7 14.7 15.0 15.0 15.0 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $827,518 $804,366 $871,914 $871,914 $871,914 Employee Benefits 354,041 351,496 403,051 403,051 403,051 Subtotal Personnel Services $1,181,559 $1,155,862 $1,274,965 $1,274,965 $1,274,965 Operating Contractual Services $42,273 $53,300 $68,800 $68,800 $68,800 Other Charges 38,901 45,900 46,100 46,100 46,100 Rentals and Leases 6,655 8,000 8,000 8,000 8,000 Subtotal Operating $87,829 $107,200 $122,900 $122,900 $122,900 TOTAL EXPENDITURES $1,269,388 $1,263,062 $1,397,865 $1,397,865 $1,397,865 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $758,350 $780,329 $869,569 $869,569 $869,569 Document Reproduction Fee 6,830 8,000 8,000 8,000 8,000 TOTAL DEDICATED REVENUES $765,180 $788,329 $877,569 $877,569 $877,569 TOTAL CITY COST $504,208 $474,733 $520,296 $520,296 $520,296 Circuit Court Clerk (24th Judicial District) Budget Description The Department Submitted FY 2027 Circuit Court Clerk budget of $1,397,865 represents a 10.7% increase of $134,803 compared to the Adopted FY 2026 budget of $1,263,062. Highlights of the Department Submitted FY 2027 budget include: ▪ $119,103 increase in Salaries and Employee Benefits reflecting a 3% increase by the State Compensation Board as well as the increase for the employer’s share for health insurance. Also included is an additional deputy clerk position afforded in July 2025. ▪ $15,500 increase in Contractual Services reflecting adjustments for historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Circuit Court Clerk budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 92 General Fund Judicial Administration CIRCUIT COURT JUDGES (24TH JUDICIAL DISTRICT) POSITION SUMMARY 2 City Funded Positions Lynchburg Circuit Court 2 Total Funded Positions Judges Judicial Assistant (2) City of Lynchburg, Virginia, Operating Budget, FY 2027 93 General Fund Judicial Administration Circuit Court Judges (24th Judicial District). This Court operates at the jury level and has jurisdiction for criminal and civil cases in the City of Lynchburg, as well as Amherst, Bedford, Campbell, and Nelson Counties. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 2 2 2 2 2 TOTAL FTE 2 2 2 2 2 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $96,009 $93,065 $94,963 $94,963 $94,963 Employee Benefits 36,149 43,834 46,304 46,304 46,304 Subtotal Personnel Services $132,158 $136,899 $141,267 $141,267 $141,267 Operating Contractual Services $14,298 $25,000 $25,000 $25,000 $25,000 Other Charges 9,118 27,039 27,039 27,039 27,039 Rentals and Leases 3,239 7,061 7,061 7,061 7,061 Subtotal Operating $26,655 $59,100 $59,100 $59,100 $59,100 TOTAL CITY COST $158,813 $195,999 $200,367 $200,367 $200,367 Circuit Court Judges (24th Judicial District) Budget Description The Department Submitted FY 2027 Circuit Court Judges budget of $200,367 represents a 2.2% increase of $4,368 compared to the Adopted FY 2026 budget of $195,999. Highlights of the Department Submitted FY 2027 budget include: ▪ $4,368 increase in Salaries and Employee Benefits resulting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Circuit Court Judges budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 94 General Fund Judicial Administration OFFICE OF THE COMMONWEALTH S ATTORNEY POSITION SUMMARY 16.02 State Funded Positions 4.94 City Funded Positions Commonwealth s Attorney 1.63 City Hourly Positions (1) 22.59 Total General Fund Positions .78 State Funded 7.04 Grant Funded Positions .22 City Funded 0.05 Grant Hourly Positions 29.68 Total Funded Positions Office/Grants Chief Deputy Administrator Commonwealth s Attorney (1) (1) .65 State Funded State Funded .35 City Funded Paralegal Assistant Commonwealth s (1) Attorney .92 State Funded (3) .08 City Funded 2.97 State Funded .03 City Funded Legal Support Supervisor Deputy Commonwealth s (1) Attorney State Funded (1) State Funded Legal Support Assistant (3) Assistant Commonwealth s 2 State Funded Attorney .31 City Funded (3) .69 Grant Funded 2.92 State Funded .08 City Funded Legal Support Receptionist (1) Senior Assistant .84 State Funded Commonwealth s Attorney .16 City Funded (2) 1.94 State Funded .06 City Funded Victim Witness Director (1) Assistant Commonwealth s Grant Funded Attorney (2) 1.22 City Funded Victim Witness .78 Grant Funded Assistant (4) Grant Funded Body Worn Camera (BWC) Restitution Assistant Fines and Fees (2) Collections Specialist 1.43 City Funded (1) .57 Grant Funded City Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 95 General Fund Judicial Administration Office of the Commonwealth’s Attorney and Fines and Fees Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 3.96 5.20 4.94 4.94 4.94 City Funded Part-Time 0.00 0.10 0.00 0.00 0.00 City Funded Hourly 1.63 0.40 1.63 1.63 1.63 State Funded Full-Time 14.75 15.48 16.02 16.02 16.02 Grant Funded Full-Time 7.07 5.32 7.04 7.04 7.04 Grant Funded Part-Time 1.30 1.50 0.00 0.00 0.00 Grant Funded Hourly 0.09 0.08 0.05 0.05 0.05 TOTAL FTE 28.80 28.08 29.68 29.68 29.68 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,706,288 $1,708,350 $1,889,819 $1,889,819 $1,889,819 Employee Benefits 651,904 688,706 753,764 753,764 753,764 Subtotal Personnel Services $2,358,192 $2,397,056 $2,643,583 $2,643,583 $2,643,583 Operating Contractual Services $14,863 $6,595 $89,154 $89,154 $89,154 Internal Service Charges 0 4,698 4,238 4,238 4,238 Other Charges 49,917 37,741 67,865 67,865 67,865 Rentals and Leases 3,196 3,519 3,383 3,383 3,383 Capital Outlay 28,800 0 0 0 0 Subtotal Operating $96,776 $52,553 $164,640 $164,640 $164,640 Total General Fund Expenditures $2,454,968 $2,449,609 $2,808,223 $2,808,223 $2,808,223 Total Grant Expenditures 1 $611,158 $453,664 $510,780 $510,780 $510,780 TOTAL DEPARTMENT EXPENDITURES $3,066,126 $2,903,273 $3,319,003 $3,319,003 $3,319,003 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $1,460,570 $1,466,438 $1,690,979 $1,690,979 $1,690,979 Commonwealth Attorney Fees - FOIA Requests 81 200 200 200 200 Federal Grants 401,208 288,899 270,373 270,373 270,373 State Grants 189,605 144,610 220,257 220,257 220,257 In-Kind Grant Match 20,345 20,155 20,150 20,150 20,150 Fines and Fees - Dedicated 76,423 75,989 79,826 79,826 79,826 TOTAL DEDICATED REVENUES $2,148,232 $1,996,291 $2,281,785 $2,281,785 $2,281,785 TOTAL CITY COST $917,894 $906,982 $1,037,218 $1,037,218 $1,037,218 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 96 General Fund Judicial Administration Office of the Commonwealth’s Attorney and Fines and Fees Budget Description The Department Submitted FY 2027 Office of the Commonwealth’s Attorney budget of $2,808,223 represents a 14.6% increase of $358,614 compared to the Adopted FY 2026 budget of $2,449,609. Highlights of the Department Submitted FY 2027 budget include: ▪ $246,527 increase in Salaries and Employee Benefits reflecting a 3% increase by the State Compensation Board as well as the increase for the employer’s share for health insurance. ▪ $82,559 increase in Contractual Services reflecting increases to Software Maintenance and the Axon Justice Body-Worn Camera Management (previously included under the Police Department contract). ▪ $30,124 increase in Other Charges reflecting historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Office of the Commonwealth’s Attorney budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 97 General Fund Judicial Administration Office of the Commonwealth’s Attorney. A State Constitutional Office, elected by City residents. The Commonwealth’s Attorney investigates crimes in the City and prosecutes criminal law violations. The Commonwealth’s Attorney also investigates criminal misconduct; prosecutes all warrants, indictments, or information charging a felony; and prosecutes misdemeanors or other violations of State law and City ordinances. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 2.96 4.20 3.94 3.94 3.94 City Funded Part-Time 0.00 0.10 0.00 0.00 0.00 City Funded Hourly 1.63 0.40 1.63 1.63 1.63 State Funded Full-Time 14.75 15.48 16.02 16.02 16.02 Grant Funded Full-Time 7.07 5.32 7.04 7.04 7.04 Grant Funded Part-Time 1.30 1.50 0.00 0.00 0.00 Grant Funded Hourly 0.09 0.08 0.05 0.05 0.05 TOTAL FTE 27.80 27.08 28.68 28.68 28.68 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,658,764 $1,660,947 $1,841,001 $1,841,001 $1,841,001 Employee Benefits 630,062 666,778 730,217 730,217 730,217 Subtotal Personnel Services $2,288,826 $2,327,725 $2,571,218 $2,571,218 $2,571,218 Operating Contractual Services $12,568 $4,424 $86,668 $86,668 $86,668 Internal Service Charges 0 4,698 4,238 4,238 4,238 Other Charges 46,250 34,253 63,889 63,889 63,889 Rentals and Leases 2,101 2,520 2,384 2,384 2,384 Capital Outlay 28,800 0 0 0 0 Subtotal Operating $89,719 $45,895 $157,179 $157,179 $157,179 Total General Fund Expenditures $2,378,545 $2,373,620 $2,728,397 $2,728,397 $2,728,397 1 Total Grant Expenditures $611,158 $453,664 $510,780 $510,780 $510,780 TOTAL DEPARTMENT EXPENDITURES $2,989,703 $2,827,284 $3,239,177 $3,239,177 $3,239,177 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $1,460,570 $1,466,438 $1,690,979 $1,690,979 $1,690,979 Commonwealth Attorney Fees - FOIA Requests 81 200 200 200 200 Federal Grants 401,208 288,899 270,373 270,373 270,373 State Grants 189,605 144,610 220,257 220,257 220,257 In-Kind Grant Match 20,345 20,155 20,150 20,150 20,150 TOTAL DEDICATED REVENUES $2,071,809 $1,920,302 $2,201,959 $2,201,959 $2,201,959 TOTAL CITY COST $917,894 $906,982 $1,037,218 $1,037,218 $1,037,218 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 98 General Fund Judicial Administration Office of the Commonwealth’s Attorney – Fines and Fees. Pursuant to Section 19.2-349, Code of Virginia, the Office of the Commonwealth's Attorney exercises its authority to pursue in-house collections of delinquent fines and fees exceeding forty- five days. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 1 1 1 1 1 TOTAL FTE 1 1 1 1 1 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $47,524 $47,403 $48,818 $48,818 $48,818 Employee Benefits 21,842 21,928 23,547 23,547 23,547 Subtotal Personnel Services $69,366 $69,331 $72,365 $72,365 $72,365 Operating Contractual Services $2,295 $2,171 $2,486 $2,486 $2,486 Other Charges 3,667 3,488 3,976 3,976 3,976 Rentals and Leases 1,095 999 999 999 999 Subtotal Operating $7,057 $6,658 $7,461 $7,461 $7,461 TOTAL DEPARTMENT EXPENDITURES $76,423 $75,989 $79,826 $79,826 $79,826 DEDICATED REVENUES Fines and Fees - Dedicated $76,423 $75,989 $79,826 $79,826 $79,826 TOTAL DEDICATED REVENUES $76,423 $75,989 $79,826 $79,826 $79,826 TOTAL CITY COST $0 $0 $0 $0 $0 City of Lynchburg, Virginia, Operating Budget, FY 2027 99 General Fund Judicial Administration General District Court. Processes and hears traffic violations and criminal misdemeanor cases as well as preliminary hearings for most felonies. This court conducts hearings for civil claims up to $25,000. This Court also provides information and assistance to the general public, attorneys, defendants, witnesses and law-enforcement agencies. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $32,548 $62,000 $62,000 $62,000 $62,000 Other Charges 12,743 14,173 14,173 14,173 14,173 Rentals and Leases 5,462 6,100 6,100 6,100 6,100 Subtotal Operating $50,753 $82,273 $82,273 $82,273 $82,273 TOTAL CITY COST $50,753 $82,273 $82,273 $82,273 $82,273 General District Court Budget Description The Department Submitted FY 2027 General District Court budget of $82,273 represents no change compared to the Adopted FY 2026 budget. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 General District Court budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 100 General Fund Judicial Administration Juvenile and Domestic Relations (J&DR) District Court. Hears and determines cases involving juveniles, including delinquency- status offenses, custody, support, child abuse and neglect, and adult criminal cases (misdemeanors and preliminary felony hearings) when a child or family member is the alleged victim. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $7,839 $6,100 $6,100 $6,100 $6,100 Other Charges 11,644 14,000 13,800 13,800 13,800 Rentals and Leases 4,017 11,000 11,000 11,000 11,000 Subtotal Operating $23,500 $31,100 $30,900 $30,900 $30,900 TOTAL CITY COST $23,500 $31,100 $30,900 $30,900 $30,900 Juvenile and Domestic Relations (J&DR) District Court Budget Description The Department Submitted FY 2027 Juvenile and Domestic Relations (J&DR) District Court budget of $30,900 represents a 0.6% decrease of $200 compared to the Adopted FY 2026 budget of $31,100. Highlights of the Department Submitted FY 2027 budget include: ▪ $200 decrease in Contractual Services reflecting historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Juvenile and Domestic Relations (J&DR) District Court budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 101 General Fund Judicial Administration Magistrate. A judicial officer, the Magistrate reviews complaints by law enforcement officers and citizens before issuing arrest warrants, summonses, subpoenas, search warrants, civil warrants, mental emergency custody orders, and emergency protective orders. The Magistrate conducts bail hearings in criminal cases and accepts payments for certain traffic infractions and misdemeanors. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $63 $3,184 $0 $0 $0 Other Charges 558 3,170 5,320 5,320 5,320 Rentals and Leases 0 1,812 1,812 1,812 1,812 Subtotal Operating $621 $8,166 $7,132 $7,132 $7,132 TOTAL CITY COST $621 $8,166 $7,132 $7,132 $7,132 Magistrate Budget Description The Department Submitted FY 2027 Magistrate budget of $7,132 represents a 12.7% decrease of $1,034 compared to the Adopted FY 2026 budget of $8,166. Highlights of the Department Submitted FY 2027 budget include: ▪ $3,184 decrease in Contractual Services reflecting the elimination of janitorial services. ▪ $2,150 increase in Other Charges reflecting the need to replace furniture. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Magistrate budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 102 General Fund Judicial Administration SHERIFF'S OFFICE POSITION SUMMARY 17.00 State Funded Positions Sheriff 7.00 City Funded Positions (1) 5.72 City Hourly Positions State Funded 29.72 Total Funded Positions Chief Deputy (1) State Funded Secretary/Dispatch Captain Admin Staff Specialist (1) Field, Courts, and (1) State Funded Transportation State Funded (1) State Funded First Sergeant First Sergeant Field and Training Courts and PIO (1) (1) State Funded State Funded Sergeant Sergeant Sergeant Field and Admin Transportation Courts (1) (1) (1) State Funded State Funded State Funded Deputy Sheriff (14) 7 State Funded 7 City Funded City of Lynchburg, Virginia, Operating Budget, FY 2027 103 General Fund Judicial Administration Sheriff’s Office. A State Constitutional Office elected, every four-years, by City residents. The Sheriff’s Office enforces court orders, serves summons and civil process, summons jurors for civil and criminal cases, and maintains security and order in all Lynchburg judicial facilities. The Sheriff’s Office provides uniform security at each of the three courthouse entrances as well as the entrance to the Circuit Court Clerks’ office. The Sheriff’s Office also transports inmates to and from the various institutions across the state, transports mental commissions, mental health patients and extradites prisoners from other states as ordered by the court. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 6.00 7.00 7.00 7.00 7.00 City Funded Hourly 7.29 5.72 5.72 5.72 5.72 State Funded Full-Time 16.00 16.00 17.00 17.00 17.00 TOTAL FTE 29.29 28.72 29.72 29.72 29.72 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,075,783 $2,096,613 $2,142,439 $2,142,439 $2,142,439 Employee Benefits 688,280 717,168 768,073 768,073 768,073 Subtotal Personnel Services $2,764,063 $2,813,781 $2,910,512 $2,910,512 $2,910,512 Operating Contractual Services $42,105 $62,856 $114,708 $114,708 $114,708 Internal Service Charges 92,166 107,874 101,803 101,803 101,803 Other Charges 132,224 125,170 130,050 130,050 130,050 Rentals and Leases 30,000 30,000 0 0 0 Subtotal Operating $296,495 $325,900 $346,561 $346,561 $346,561 TOTAL EXPENDITURES $3,060,558 $3,139,681 $3,257,073 $3,257,073 $3,257,073 DEDICATED REVENUES Commonwealth Aid for Shared Expenditures $1,382,589 $1,389,489 $1,449,302 $1,449,302 $1,449,302 Sheriff's Fee Courtroom Services 105,011 101,000 105,372 105,372 105,372 TOTAL DEDICATED REVENUES $1,487,600 $1,490,489 $1,554,674 $1,554,674 $1,554,674 TOTAL CITY COST $1,572,958 $1,649,192 $1,702,399 $1,702,399 $1,702,399 City of Lynchburg, Virginia, Operating Budget, FY 2027 104 General Fund Judicial Administration Sheriff’s Office Budget Description The Department Submitted FY 2027 Sheriff’s Office budget of $3,257,073 represents a 3.7% increase of $117,392 as compared to the Adopted FY 2026 budget of $3,139,681. Highlights of the Department Submitted FY 2027 budget include: ▪ $96,731 increase in Salaries and Employee Benefits reflecting a 3% increase by the State Compensation Board as well as the increase for the employer’s share for health insurance and the addition of a State funded administrative position in FY 2026. ▪ $51,852 increase in Contractual Services reflecting vehicle maintenance and repair services to equip and decal two replacement vehicles in Sheriff’s Office Fleet, replace twelve (12) tasers, and replace the existing livescan system in Juvenile & Domestic Relations Court per Virginia State Police. ▪ $6,071 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $4,880 increase in Other Charges reflecting additional cost of telephone services in the new office space. ▪ $30,000 decrease in Rentals and Leases reflecting the office move from the Blue Ridge Regional Jail. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Sheriff’s Office budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 105 General Fund Judicial Administration Court Service Unit (24th Judicial District). A State required activity housed by the City. Provides intake services for the Lynchburg 24th Judicial District Juvenile and Domestic Relations Court. These include intake services for delinquency; children in need of service or supervision; juvenile mental commitments; child abuse and neglect petitions; and domestic violence matters. In addition, the Unit prepares predisposition reports for the Court and provides probation and parole supervision for those juveniles under the jurisdiction of the Court. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Other Charges $1,470 $1,500 $1,500 $1,500 $1,500 Subtotal Operating $1,470 $1,500 $1,500 $1,500 $1,500 TOTAL CITY COST $1,470 $1,500 $1,500 $1,500 $1,500 Court Service Unit (24th Judicial District) Budget Description The Department Submitted FY 2027 Court Service Unit budget of $1,500 represents no change compared to the Adopted FY 2026 budget. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Court Service Unit budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 106 City of Lynchburg, Virginia, Operating Budget, FY 2027 POLICE DEPARTMENT POSITION SUMMARY 262.8 City Funded Positions 4.0 Sworn Hourly Positions Chief of Police 2.7 Hourly Positions (1) Chief Information Officer Civilian 269.5 Total City Funded Positions (Position in IT) General Fund Emergency Administrative Investigations Chief s Staff Field Operations Deputy Director of IT Communications Services Bureau Officer Bureau for Public Safety Center (ECC) Associate III Deputy Chief Captain Deputy Chief (1) Captain (1) (1) (1) (1) Civilian (1) Civilian IT Project ECC Director of Administrative Manager Operations Administrative Administrative Services Patrol Special Investigations Staff (1) (1) Manager Bureau Associate III Operations Staff Operations Bureau Lieutenant Civilian Civilian (1) Captain (1) Division Lieutenant Division Captain (1) Civilian (1) Civilian Captain (1) Captain (1) Public Safety Platoon A (1) (1) Systems Analyst I EC1 Manager Police Police (1) (1) Cadet Financial Officer Field Support Stratified Civilian Civilian (3) North East West Staff Professional II (1) Division Policing Civilian Lieutenant Lieutenant Lieutenant Lieutenant Public Safety (1) (1) (1) (1) Lieutenant Lieutenant (Tactical Systems Analyst II EC Supervisor Civilian (1) (1) Criminal Special Admin. Professional Police Commander) (1) (1) CALEA Support Investigations Investigations Support Coordinator Division Standards Communications (1) Civilian Civilian Financial Division Division Division (.8) Lieutenant Lieutenant Manager Sergeant Sergeant Sergeant Parking Violent Professional I Lieutenant Lieutenant Lieutenant Civilian (1) (1) (1) (1) (1) (1) Enforcement Crimes Animal Public Safety EC Officer (2) (1) (1) (1) Civilian Officer Response Control Network Analyst I (6) Civilian (2) Team Sergeant Civilian Civilian Police Police Police Information Civilian (VCRT) (1) (Position in IT) Sergeant Sergeant Assistant Police Officer Officer Officer Platoon B Administrative Sergeant Sergeant Desk Communications Sergeant (2) (2) (6) (6) (6) SRO Unit Public Safety EC Manager Services (3) (2) Sergeant Manager (1) Animal Associate III Sergeant Warden Network (1) (1) (1) (1) Sergeant Sergeant Sergeant (1) (3) 107 Analyst IV Civilian Police Vehicle Fleet Civilian Police (1) Civilian Police Police (1) (1) (1) Officer Coordinator2 Officer Civilian Officer Officer Police Crime Police Animal EC Supervisor (2) (.7) (9) Off-Duty (17) (12) Officer Prevention Officer Warden (1) Civilian Police Police Police Coordinator (5) Specialist (5) (1) Public Safety Civilian Training Officer Officer Officer (.7) Property and Administrative (1) Civilian Network Analyst II Coordinator (6) (6) (6) Civilian Evidence Crime Analyst Administrative Civilian Community (1) (1.6) EC Officer Coordinator (2) Services Action Team Civilian Civilian (5) (2) Civilian Associate II Sergeant Sergeant Sergeant (CAT)/Traffic Public Safety Civilian Civilian (4) (1) (1) (1) Sergeant Network Analyst I Civilian Administrative (1) (2) Platoon C Services Crime Scene Associate III Police Police Police Civilian EC Manager Technician Office Police (1) Officer Officer Officer (1) (2) Manager Officer Civilian (6) (6) (6) Public Safety Civilian (1) (4) Civilian IT Security Civilian Analyst Police Sergeant Sergeant Sergeant EC Supervisor (1) Recruit (1) (1) (1) (1) Administrative Civilian (4) Civilian Services Public Safety IT Associate II Police Police Police Systems Analyst III EC Officer (5) Officer Officer Officer (1) (5) Civilian (6) (6) (6) Civilian Civilian Platoon D Public Safety EC Manager 1 Emergency Communications (EC) Network Analyst III (1) (2) Civilian 2 Vehicle Fleet Coordinator reports to Chief s Staff Officer Captain and Civilian Professional Standards Lieutenant EC Supervisor (1) Note: All positions are Sworn except those identified as Civilian Civilian EC Officer Public Safety (5) Civilian EC Manager (1) Civilian Public Safety ECC Training Coordinator (1) Civilian General Fund Public Safety Police Department including Range Operations, Off-Duty, Animal Control Unit, and Emergency Communications Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 178.00 179.00 182.00 182.00 182.00 City Funded Sworn Hourly 4.00 4.00 4.00 4.00 4.00 City Funded Civilian Full-Time 80.00 79.00 77.00 77.00 77.00 City Funded Civilian Part-Time 5.08 3.80 3.80 3.80 3.80 City Funded Civilian Hourly 3.30 3.30 2.70 2.70 2.70 Grant Funded Sworn Full-Time 1 1.00 1.00 0.00 0.00 0.00 TOTAL FTE 271.38 270.10 269.50 269.50 269.50 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $18,408,672 $19,079,288 $19,008,181 $19,008,181 $19,008,181 Employee Benefits 6,714,187 7,276,902 7,606,283 7,606,283 7,606,283 Subtotal Personnel Services $25,122,859 $26,356,190 $26,614,464 $26,614,464 $26,614,464 Operating Contractual Services $3,167,942 $2,979,488 $3,119,232 $3,119,232 $3,119,232 Internal Service Charges 724,990 776,234 897,179 897,179 897,179 Other Charges 1,597,032 1,984,412 1,966,269 1,966,269 1,966,269 Rentals and Leases 78,137 81,680 82,200 82,200 82,200 Capital Outlay 566,459 104,300 163,801 163,801 163,801 Subtotal Operating $6,134,560 $5,926,114 $6,228,681 $6,228,681 $6,228,681 Total General Fund Expenditures $31,257,419 $32,282,304 $32,843,145 $32,843,145 $32,843,145 Total Grant Expenditures 1 $55,680 $4,000 $0 $0 $0 TOTAL EXPENDITURES $31,313,099 $32,286,304 $32,843,145 $32,843,145 $32,843,145 DEDICATED REVENUES Police - Schools Resource Officer (SRO) Program $189,101 $140,000 $140,000 $140,000 $140,000 Local Law Enforcement Funding (House Bill 599) 3,904,124 3,250,000 3,250,000 3,250,000 3,900,000 Police Report Sales 1,735 2,200 2,200 2,200 2,200 Off-Duty Police Fee 1,184,901 1,100,000 1,100,000 1,100,000 1,100,000 Public Safety Building Use of (Addition to) Reserve (47,642) (56,412) (53,994) (53,994) (53,994) Range Use Fee 15,600 13,800 13,800 13,800 13,800 Range Use of (Addition to) Reserve 2,929 0 0 0 0 Recovery E-911 Wireless 394,878 420,000 420,000 420,000 420,000 False Alarm Service Assessment 38,731 45,000 40,000 40,000 40,000 False Alarm Permit Fee 71,918 100,000 105,000 105,000 105,000 Federal Grants 50,671 0 0 0 0 State Grants 0 4,000 0 0 0 CFSA Use of (Addition to) Fund Balance (20,164) 0 0 0 0 TOTAL DEDICATED REVENUES $5,786,782 $5,018,588 $5,017,006 $5,017,006 $5,667,006 TOTAL CITY COST $25,526,317 $27,267,716 $27,826,139 $27,826,139 $27,176,139 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 108 General Fund Public Safety Police Department including Range Operations, Off-Duty, Animal Control Unit, and Emergency Communications Budget Description The Department Submitted FY 2027 Police Department budget of $32,843,145 represents a 1.7% increase of $560,841 compared to the Adopted FY 2026 budget of $32,282,304. Highlights of the Department Submitted FY 2027 budget include: ▪ $258,274 increase in Salaries and Employee Benefits reflecting the 2.5% cost of living adjustment adopted by City Council for non-sworn staff and salary adjustments for one step in accordance with the established Sworn Public Safety Pay Plan for all sworn officers for FY 2026, as well as the increase for the employer’s share for health insurance. ▪ $139,744 increase in Contractual Services reflecting an increase in software maintenance costs across multiple systems, laptop replacements, and vehicle outfitting and maintenance. ▪ $120,945 increase in Internal Service Charges reflecting Fleet Service operating estimates. ▪ $18,143 decrease in Other Charges reflecting historical spending across all divisions. ▪ $59,501 increase in Capital Outlay reflecting purchasing replacement computer servers. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Police Department budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 109 General Fund Public Safety Police Department. Preserves the peace, maintains order, and provides critical homeland defense by preventing crime and protecting people and property; investigating criminal activity and apprehending criminals; and promoting traffic safety. The Department works cooperatively in an effort to educate community partners and solve neighborhood problems, foster positive relationships within the community, and promote neighborhood self-sufficiency. The Department includes the Field Operations Bureau, Administration Bureau, and Investigations Bureau. The Department follows a community policing operation strategy to accomplish its mission. The Department also offers community service and educational initiatives such as crime prevention, personal safety programs, school resource officer programs, the Citizen’s Police Academy, and crime prevention through environmental design. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 177.00 177.00 177.00 177.00 177.00 City Funded Sworn Hourly 4.00 4.00 4.00 4.00 4.00 City Funded Civilian Full-Time 40.00 42.00 43.00 43.00 43.00 City Funded Civilian Part-Time 3.65 3.10 3.10 3.10 3.10 Grant Funded Sworn Full-Time 1 1.00 1.00 0.00 0.00 0.00 TOTAL FTE 225.65 227.10 227.10 227.10 227.10 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $15,172,465 $15,768,280 $15,634,613 $15,634,613 $15,634,613 Employee Benefits 5,686,384 6,169,297 6,418,899 6,418,899 6,418,899 Subtotal Personnel Services $20,858,849 $21,937,577 $22,053,512 $22,053,512 $22,053,512 Operating Contractual Services $2,544,970 $2,489,502 $2,629,246 $2,629,246 $2,629,246 Internal Service Charges 701,536 711,938 856,940 856,940 856,940 Other Charges 1,291,805 1,597,088 1,581,344 1,581,344 1,581,344 Rentals and Leases 68,394 71,480 72,000 72,000 72,000 Capital Outlay 332,084 96,800 156,301 156,301 156,301 Subtotal Operating $4,938,789 $4,966,808 $5,295,831 $5,295,831 $5,295,831 Total General Fund Expenditures $25,797,638 $26,904,385 $27,349,343 $27,349,343 $27,349,343 Total Grant Expenditures 1 $55,680 $0 $0 $0 $0 TOTAL EXPENDITURES $25,853,318 $26,904,385 $27,349,343 $27,349,343 $27,349,343 DEDICATED REVENUES Police - Schools Resource Officer (SRO) Program $189,101 $140,000 $140,000 $140,000 $140,000 Local Law Enforcement Funding (House Bill 599) 3,904,124 3,250,000 3,250,000 3,250,000 3,900,000 Police Report Sales 1,735 2,200 2,200 2,200 2,200 Federal Grants 50,671 0 0 0 0 CFSA Use of (Addition to) Fund Balance (20,164) 0 0 0 0 TOTAL DEDICATED REVENUES $4,125,467 $3,392,200 $3,392,200 $3,392,200 $4,042,200 TOTAL CITY COST $21,727,851 $23,512,185 $23,957,143 $23,957,143 $23,307,143 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 110 General Fund Public Safety Police Department – Range Operations. To offset maintenance costs for the range, agencies are charged a per day fee for use of the facility. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $255 $0 $0 $0 $0 Employee Benefits 19 0 0 0 0 Subtotal Personnel Services $274 $0 $0 $0 $0 Operating Contractual Services $3,456 $2,000 $2,000 $2,000 $2,000 Other Charges 9,799 6,800 6,800 6,800 6,800 Rentals and Leases 5,000 5,000 5,000 5,000 5,000 Subtotal Operating $18,255 $13,800 $13,800 $13,800 $13,800 TOTAL EXPENDITURES $18,529 $13,800 $13,800 $13,800 $13,800 DEDICATED REVENUES Range Use Fee $15,600 $13,800 $13,800 $13,800 $13,800 Range Use of (Addition to) Reserve 2,929 0 0 0 0 TOTAL DEDICATED REVENUES $18,529 $13,800 $13,800 $13,800 $13,800 TOTAL CITY COST $0 $0 $0 $0 $0 City of Lynchburg, Virginia, Operating Budget, FY 2027 111 General Fund Public Safety Police Department – Off-Duty. Beginning January 2013, businesses or event organizers requiring off-duty police officers to provide security make a request to the City for assistance. Payments for services are made directly to the City and police officers are paid through payroll. The revenue produced is expected to offset the cost of the program. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Civilian Part-Time 0.7 0.7 0.7 0.7 0.7 TOTAL FTE 0.7 0.7 0.7 0.7 0.7 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $698,591 $770,128 $771,259 $771,259 $771,259 Employee Benefits 59,725 66,860 68,147 68,147 68,147 Subtotal Personnel Services $758,316 $836,988 $839,406 $839,406 $839,406 Operating Contractual Services $372,918 $205,000 $205,000 $205,000 $205,000 Other Charges 6,025 1,600 1,600 1,600 1,600 Subtotal Operating $378,943 $206,600 $206,600 $206,600 $206,600 TOTAL EXPENDITURES $1,137,259 $1,043,588 $1,046,006 $1,046,006 $1,046,006 DEDICATED REVENUES Off-Duty Police Fee $1,184,901 $1,100,000 $1,100,000 $1,100,000 $1,100,000 Public Safety Building Use of (Addition to) Reserve (47,642) (56,412) (53,994) (53,994) (53,994) TOTAL DEDICATED REVENUES $1,137,259 $1,043,588 $1,046,006 $1,046,006 $1,046,006 1 TOTAL CITY COST $0 $0 $0 $0 $0 1 Due to timing differences in payroll, billing, and payment, actual expenditures and revenues do not align in Actual FY 2025. City of Lynchburg, Virginia, Operating Budget, FY 2027 112 General Fund Public Safety Police Department – Animal Control Unit. The Animal Wardens are responsible for animal control enforcement for the entire City. They perform regular patrols on all streets and highways within the City limits. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 1.00 1.00 4.00 4.00 4.00 City Funded Civilian Full-Time 3.00 4.00 1.00 1.00 1.00 City Funded Civilian Part-Time 0.73 0.00 0.00 0.00 0.00 TOTAL FTE 4.73 5.00 5.00 5.00 5.00 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $168,325 $257,036 $302,983 $302,983 $302,983 Employee Benefits 86,089 113,808 131,514 131,514 131,514 Subtotal Personnel Services $254,414 $370,844 $434,497 $434,497 $434,497 Operating Contractual Services $23,276 $15,046 $15,046 $15,046 $15,046 Internal Service Charges 20,298 50,744 36,168 36,168 36,168 Other Charges 13,480 21,525 21,525 21,525 21,525 Subtotal Operating $57,054 $87,315 $72,739 $72,739 $72,739 TOTAL CITY COST $311,468 $458,159 $507,236 $507,236 $507,236 City of Lynchburg, Virginia, Operating Budget, FY 2027 113 General Fund Public Safety Police Department – Emergency Communications. Emergency Communications is the primary Public Safety Answering Point (PSAP) for the City of Lynchburg. Our mission is to serve as the central point of contact for citizens of Lynchburg to request emergency and non-emergency public safety assistance. Emergency Communications also provides a full array of public safety dispatch/communications services. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 0.0 1.0 1.0 1.0 1.0 City Funded Civilian Full-Time 37.0 33.0 33.0 33.0 33.0 City Funded Civilian Hourly 3.3 3.3 2.7 2.7 2.7 TOTAL FTE 40.3 37.3 36.7 36.7 36.7 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,369,036 $2,283,844 $2,299,326 $2,299,326 $2,299,326 Employee Benefits 881,970 926,937 987,723 987,723 987,723 Subtotal Personnel Services $3,251,006 $3,210,781 $3,287,049 $3,287,049 $3,287,049 Operating Contractual Services $223,322 $267,940 $267,940 $267,940 $267,940 Internal Service Charges 3,156 13,552 4,071 4,071 4,071 Other Charges 275,923 357,399 355,000 355,000 355,000 Rentals and Leases 4,743 5,200 5,200 5,200 5,200 Capital Outlay 234,375 7,500 7,500 7,500 7,500 Subtotal Operating $741,519 $651,591 $639,711 $639,711 $639,711 Total General Fund Expenditures $3,992,525 $3,862,372 $3,926,760 $3,926,760 $3,926,760 Total Grant Expenditures 1 $0 $4,000 $0 $0 $0 TOTAL EXPENDITURES $3,992,525 $3,866,372 $3,926,760 $3,926,760 $3,926,760 DEDICATED REVENUES Recovery E-911 Wireless $394,878 $420,000 $420,000 $420,000 $420,000 False Alarm Service Assessment 38,731 45,000 40,000 40,000 40,000 False Alarm Permit Fee 71,918 100,000 105,000 105,000 105,000 State Grants 0 4,000 0 0 0 TOTAL DEDICATED REVENUES $505,527 $569,000 $565,000 $565,000 $565,000 TOTAL CITY COST $3,486,998 $3,297,372 $3,361,760 $3,361,760 $3,361,760 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 114 General Fund Public Safety FIRE DEPARTMENT POSITION SUMMARY 199.95 City Funded Positions 1.50 Hourly Positions 201.45 Total City Funded Positions 21.00 Grant Funded Position Fire Chief 222.45 Total Funded Positions (1) 1.00 City Sworn Not Funded Positions 223.45 Total Positions Deputy Chief Deputy Chief of Operations of Administration (1) (1) Battalion Chief Battalion 2 A Shift Administrative Battalion Chief Battalion Chief Battalion 1 A Shift Battalion Chief EMS Battalion Chief Services Community Risk Training and Battalion Chief Health and Safety (1) (1) Associate III Reduction Professional (1) (1) (1) Fire Marshal Development Civilian (1) (1) Captain EMS Captain Captain A Shift AT Employee A Shift A Shift Strategic (4) Captain Performance and (4) (1) Communications Fire Training Fire Marshal s Office Fitness Specialist Captain Coordinator EMS Captain Firefighter (1) Deputy Fire Marshal (1) Firefighter (1) (1) (23) B Shift (24) Civilian Civilian 3 Grant Funded (1) 4 Grant Funded Fire Administrative Captain EMS Training Captain Logistics EMS Captain Manager Fire Marshal s Office Captain Master FF Master FF (1) C Shift Finance/Budget (1) (1) (5) (5) (1) (1) Not Funded Civilian Administrative Battalion 1 B Shift Battalion 2 B Shift Data Analysis EMS Logistics Battalion Chief Master Firefighter Services Battalion Chief Specialist and CQI Officer (1) Fire Marshal s Office Associate I (1) Financial (1) (1) Community Risk (1) Technician IV Civilian Civilian Captain (1) Reduction Specialist Captain B Shift Civilian (1) B Shift (4) Administrative (4) Administrative Services Firefighter Emergency Services Associate I Firefighter Management Associate III (.95) (23) (24) 4 Grant Funded Specialist (1) Civilian 3 Grant Funded (1) Civilian Master FF Master FF (5) (6) Emergency Management Battalion 1 C Shift Battalion 2 C Shift Analyst Battalion Chief Battalion Chief (1) (1) (1) Captain C Shift Captain C Shift HazMat (4) (4) Firefighter Firefighter Note: All positions are Sworn except those identified as Civilian (23) (24) 3 Grant Funded 4 Grant Funded Master FF Master FF (5) (6) City of Lynchburg, Virginia, Operating Budget, FY 2027 115 General Fund Public Safety Fire Department including Technical Rescue Team (TRT)/Partners in Emergency Response (PIER) Program Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 188.00 189.00 189.00 189.00 189.00 City Funded Civilian Full-Time 9.00 10.00 10.00 10.00 10.00 City Funded Civilian Part-Time 0.95 0.95 0.95 0.95 0.95 City Funded Civilian Hourly 0.50 1.50 1.50 1.50 1.50 Grant Funded Sworn Full-Time 21.00 21.00 21.00 21.00 21.00 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 City Sworn Full-Time Not Funded 1.00 1.00 1.00 1.00 1.00 TOTAL FTE 221.45 223.45 223.45 223.45 223.45 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $15,108,641 $16,772,608 $16,505,833 $16,505,833 $16,505,833 Employee Benefits 5,628,542 6,062,291 6,233,174 6,233,174 6,233,174 Subtotal Personnel Services $20,737,183 $22,834,899 $22,739,007 $22,739,007 $22,739,007 Operating Contractual Services $664,160 $914,148 $988,537 $988,537 $988,537 Internal Service Charges 1,079,183 1,146,816 1,381,089 1,381,089 1,381,089 Other Charges 1,441,133 1,215,210 1,298,885 1,298,885 1,298,885 Rentals and Leases 21,573 223,250 573,245 573,245 573,245 Capital Outlay 21,448 210,000 210,000 210,000 210,000 Subtotal Operating $3,227,497 $3,709,424 $4,451,756 $4,451,756 $4,451,756 Total General Fund Expenditures $23,964,680 $26,544,323 $27,190,763 $27,190,763 $27,190,763 1 Total Grant Expenditures $1,057,654 $512,633 $538,896 $538,896 $538,896 TOTAL DEPARTMENT EXPENDITURES $25,022,334 $27,056,956 $27,729,659 $27,729,659 $27,729,659 DEDICATED REVENUES Off-Duty Fire Department $115,967 $137,850 $142,098 $142,098 $142,098 Federal Grants 470,054 23,423 23,423 23,423 23,423 State Grants 464,656 489,210 515,473 515,473 515,473 CFSA Use of (Addition to) Fund Balance 45,354 0 0 0 0 PIER Outside Contract Agreements 24,291 29,500 26,000 26,000 26,000 PIER Internal Contract Agreements 50,000 50,000 50,000 50,000 50,000 PIER Use of (Addition to) Reserve 15,144 0 0 0 0 TOTAL DEDICATED REVENUES $1,185,466 $729,983 $756,994 $756,994 $756,994 TOTAL CITY COST $23,836,868 $26,326,973 $26,972,665 $26,972,665 $26,972,665 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 116 General Fund Public Safety Fire Department including Technical Rescue Team (TRT)/Partners in Emergency Response (PIER) Program Budget Description The Department Submitted FY 2027 Fire Department budget of $27,190,763 represents a 2.4% increase of $646,440 compared to the Adopted FY 2026 budget of $26,544,323. Highlights of the Department Submitted FY 2027 budget include: ▪ $95,892 decrease in Salaries and Employee Benefits reflecting the 2.5% cost of living adjustment adopted by City Council for non-sworn staff salary adjustments, one step in accordance with the established Sworn Public Safety Pay Plan for all sworn staff for FY 2026, as well as the increase for the employer’s share for health insurance offset by positions resetting to the starting salary through attrition. ▪ $74,389 increase in Contractual Services reflecting software maintenance services increases and the additional cost in promotional processes. ▪ $234,273 increase in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $83,675 increase in Other Charges reflecting the purchase of loose equipment for the new ladder truck and medic unit for Fire Station #9. ▪ $349,995 increase in Rentals and Leases reflecting the opening of Fire Station #9 and the beginning of lease payments to Liberty University. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Fire Department budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 117 General Fund Public Safety Fire Department. The Lynchburg Fire Department proudly serves the residents and visitors of Lynchburg as an Internationally Accredited all-hazards agency through Commission on Fire Accreditation International (CFAI). Beyond delivering critical fire and emergency medical services, we work hand-in-hand with community partners to promote safety, prevention, and innovative risk-reduction programs that strengthen our city. The department is comprised of more than 220 dedicated professional staff, eight strategically located fire stations, along with our administrative headquarters and training center. Our comprehensive services include: 1. State-of-the-art transport Emergency Medical Services (EMS), including Basic Life Support (BLS), Advanced Life Support (ALS), and Advanced Practice Paramedicine (APP). 2. Highly trained and well-equipped fire suppression services, covering residential, commercial, industrial and wildland responses. 3. Local, regional and statewide technical rescue capabilities, including confined-space, trench, collapse, high-angle, rope, and water rescue operations as Virginia Task Force 3 (VA TF-3). 4. Local, regional, and statewide hazardous material response and mitigation. 5. Community risk reduction and fire prevention programs, including fire and life safety inspections, fire investigations, and targeted public education initiatives. 6. Proactive community collaboration efforts, including public and private school education programs, neighborhood engagement, and civic outreach. 7. Provides Advanced Life Support (ALS) standby coverage for high school and collegiate athletic events, community gatherings, and other public events such as concerts and festivals. City of Lynchburg, Virginia, Operating Budget, FY 2027 118 General Fund Public Safety Fire Department Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Sworn Full-Time 188.00 189.00 189.00 189.00 189.00 City Funded Civilian Full-Time 9.00 10.00 10.00 10.00 10.00 City Funded Civilian Part-Time 0.95 0.95 0.95 0.95 0.95 City Funded Civilian Hourly 0.50 1.50 1.50 1.50 1.50 Grant Funded Sworn Full-Time 21.00 21.00 21.00 21.00 21.00 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 City Sworn Full-Time Not Funded 1.00 1.00 1.00 1.00 1.00 TOTAL FTE 221.45 223.45 223.45 223.45 223.45 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $15,104,487 $16,770,108 $16,505,833 $16,505,833 $16,505,833 Employee Benefits 5,628,233 6,062,100 6,233,174 6,233,174 6,233,174 Subtotal Personnel Services $20,732,720 $22,832,208 $22,739,007 $22,739,007 $22,739,007 Operating Contractual Services $663,831 $914,148 $988,537 $988,537 $988,537 Internal Service Charges 1,079,183 1,146,816 1,381,089 1,381,089 1,381,089 Other Charges 1,375,243 1,148,401 1,232,885 1,232,885 1,232,885 Rentals and Leases 21,573 223,250 573,245 573,245 573,245 Capital Outlay 2,695 200,000 200,000 200,000 200,000 Subtotal Operating $3,142,525 $3,632,615 $4,375,756 $4,375,756 $4,375,756 Total General Fund Expenditures $23,875,245 $26,464,823 $27,114,763 $27,114,763 $27,114,763 Total Grant Expenditures 1 $1,057,654 $512,633 $538,896 $538,896 $538,896 TOTAL EXPENDITURES $24,932,899 $26,977,456 $27,653,659 $27,653,659 $27,653,659 DEDICATED REVENUES Off-Duty Fire Department $115,967 $137,850 $142,098 $142,098 $142,098 Federal Grants 470,054 23,423 23,423 23,423 23,423 State Grants 464,656 489,210 515,473 515,473 515,473 CFSA Use of (Addition to) Fund Balance 45,354 0 0 0 0 TOTAL DEDICATED REVENUES $1,096,031 $650,483 $680,994 $680,994 $680,994 TOTAL CITY COST $23,836,868 $26,326,973 $26,972,665 $26,972,665 $26,972,665 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 119 General Fund Public Safety Fire Department – Technical Rescue Team (TRT)/Partners in Emergency Response (PIER) Program Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $4,154 $2,500 $0 $0 $0 Employee Benefits 309 191 0 0 0 Subtotal Personnel Services $4,463 $2,691 $0 $0 $0 Operating Contractual Services $329 $0 $0 $0 $0 Other Charges 65,890 66,809 66,000 66,000 66,000 Capital Outlay 18,753 10,000 10,000 10,000 10,000 Subtotal Operating $84,972 $76,809 $76,000 $76,000 $76,000 TOTAL EXPENDITURES $89,435 $79,500 $76,000 $76,000 $76,000 DEDICATED REVENUES PIER Outside Contract Agreements $24,291 $29,500 $26,000 $26,000 $26,000 PIER Internal Contract Agreements 50,000 50,000 50,000 50,000 50,000 PIER Use of (Addition to) Reserve 15,144 0 0 0 0 TOTAL DEDICATED REVENUES $89,435 $79,500 $76,000 $76,000 $76,000 TOTAL CITY COST $0 $0 $0 $0 $0 City of Lynchburg, Virginia, Operating Budget, FY 2027 120 City of Lynchburg, Virginia, Operating Budget, FY 2027 PUBLIC WORKS POSITION SUMMARY 170.09 City Funded Positions Director 2.33 Hourly Positions (1) 172.42 Total Funded Positions General Fund Operations City Principal Solid Waste Financial Deputy Assistant Support Engineer Engineer Manager Professional IV Director Director Manager (1) (1) (1) (1) (1) (1) (1) Administrative Master Engineering Civil City Financial Street Specialist/ City Services Technician Construction Engineer Transportation Professional III Maintenance ROW3 Surveyor Associate II (2) Coordinator (1) Engineer (1) Supervisor (1) (1) (1) (1) (1) (1) Refuse Financial Crew Leader Financial Traffic Survey Professional II Streets Operations Technician Technician III (3) (1) Crew Leader Manager (1) (1) (4) (1) Refuse 121 Solid Waste Associate Financial Civil Education and (15) Technician IV PWMT2 Engineer (1) Traffic (2) Enforcement (21) Signal Specialist Refuse Technician (1) Public Civil Operator (2) Works Engineering (2) Building Parks Refuse Business City Construction Urban Traffic Project Maintenance Operation Education and Systems Horticulturist Coordinator Forester Signal Designer Manager Coordinator Enforcement Analyst (1) (1) (1) Electrician (3) (1) (1) Associate (1) (1) (2) Carpenter/ Grounds Construction Grounds General Building Locksmith Crew TSPM1 Manager Crew Custodial Maintenance Public Works (1) Leader Tech II (1) Leader Supervisor Supervisor Safety and (3) (5) (4) (1) (4) Environmental Electrician Specialist Traffic Sign (1) Construction (1) Custodial Building PWMT2 Fabricator PWMT2 Coordinator Crew Maintenance (10) (1) (12) Master (5) Leader Mechanic Training Plumber (2) (5) Traffic Coordinator (2) Historic Operations Administrative (1) Grounds Mechanical Project Services Supervisor Custodian Equipment Analyst Associate II/ Public Works Operations (1) (20.09) Technician (1) Tech Support (1) (1) Coordinator (1) Building 1 Traffic Signal/Pavement Marking (TSPM) Services 2 Public Works Maintenance Technician (PWMT) Coordinator 3 Right of Way (ROW) (1) General Fund Public Works Public Works Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 169.00 169.00 169.00 169.00 169.00 City Funded Part-Time 1.00 0.50 1.09 1.09 1.09 City Funded Hourly 3.03 2.33 2.33 2.33 2.33 TOTAL FTE 173.03 171.83 172.42 172.42 172.42 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $9,377,869 $10,509,811 $10,683,477 $10,683,477 $10,683,477 Employee Benefits 4,059,398 4,422,534 4,676,268 4,676,268 4,676,268 Subtotal Personnel Services $13,437,267 $14,932,345 $15,359,745 $15,359,745 $15,359,745 Operating Contractual Services $4,188,978 $4,751,701 $4,932,525 $4,932,525 $4,932,525 Payment to Region 2000 Services Authority 695,449 851,750 851,750 851,750 851,750 Internal Service Charges 1,477,581 1,900,129 1,902,070 1,902,070 1,902,070 Other Charges 5,288,178 5,746,046 5,753,810 5,753,810 5,753,810 Rentals and Leases 114,890 82,675 85,275 85,275 85,275 Capital Outlay 291,475 15,000 15,000 15,000 15,000 Subtotal Operating $12,056,551 $13,347,301 $13,540,430 $13,540,430 $13,540,430 TOTAL DEPARTMENT EXPENDITURES $25,493,818 $28,279,646 $28,900,175 $28,900,175 $28,900,175 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $9,743,419 $9,927,955 $9,984,353 $9,984,353 $9,984,353 Public Works Stormwater Charges 386,711 399,267 419,321 419,321 419,321 Public Works BMP's Stormwater Charges 0 30,000 30,000 30,000 30,000 Residential Disposal Fees 618,836 484,000 2,972,960 2,972,960 492,960 Residential Trash Violation 48,152 12,000 18,000 18,000 18,000 Landlord Set Out Program 6,982 6,000 6,000 6,000 6,000 TOTAL DEDICATED REVENUES $10,804,100 $10,859,222 $13,430,634 $13,430,634 $10,950,634 TOTAL CITY COST $14,689,718 $17,420,424 $15,469,541 $15,469,541 $17,949,541 City of Lynchburg, Virginia, Operating Budget, FY 2027 122 General Fund Public Works Public Works Budget Description The Department Submitted FY 2027 Public Works budget of $28,900,175 represents a 2.2% increase of $620,529 compared to the Adopted FY 2026 budget of $28,279,646. Highlights of the Department Submitted FY 2027 budget include: ▪ $427,400 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. Also includes the transfer of a part-time custodial position from the Police Department to Public Works. ▪ $180,824 increase in Contractual Services reflecting the increased cost of software purchases and maintenance. Also includes the additional cost of temporary personnel services and other contracts. ▪ $1,941 increase in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $7,764 increase in Other Charges reflecting increased cost of heavy equipment and vehicle parts offset by savings in leachate treatment charges. ▪ $2,600 increase in Rentals and Leases reflecting the cost of an additional copier. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Public Works budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 123 General Fund Public Works Public Works – Administration. Responsible for the overall planning, leadership, and guidance of the department. In addition, human resources, financial management, neighborhood coordination, operational safety, and administrative support are services provided to the department’s divisions. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 10 10 12 12 12 TOTAL FTE 10 10 12 12 12 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $934,220 $937,314 $1,015,855 $1,015,855 $1,015,855 Employee Benefits 371,058 376,809 424,644 424,644 424,644 Subtotal Personnel Services $1,305,278 $1,314,123 $1,440,499 $1,440,499 $1,440,499 Operating Contractual Services $13,083 $11,200 $11,450 $11,450 $11,450 Internal Service Charges 4,768 11,565 6,459 6,459 6,459 Other Charges 39,363 34,810 34,810 34,810 34,810 Rentals and Leases 77,746 74,775 74,775 74,775 74,775 Capital Outlay 29,000 0 0 0 0 Subtotal Operating $163,960 $132,350 $127,494 $127,494 $127,494 TOTAL EXPENDITURES $1,469,238 $1,446,473 $1,567,993 $1,567,993 $1,567,993 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $108,818 $56,908 $56,908 $56,908 $56,908 Public Works Stormwater Charges 182,208 179,453 201,584 201,584 201,584 TOTAL DEDICATED REVENUES $291,026 $236,361 $258,492 $258,492 $258,492 TOTAL CITY COST $1,178,212 $1,210,112 $1,309,501 $1,309,501 $1,309,501 City of Lynchburg, Virginia, Operating Budget, FY 2027 124 General Fund Public Works Public Works – Building Maintenance. Performs custodial services, preventative maintenance, and emergency repair of approximately one million square feet of City-owned buildings, parking decks, and structures located in parks and stadiums. Some of the equipment maintained by the division includes HVAC, electrical, and plumbing systems, lock and key services, and carpentry services. Building Maintenance maintains all athletic field lighting, fencing, pavilions, and playground equipment located at City Stadium and parks throughout the city. The division is responsible for the opening, closing, and repair of the pool located in Miller Park; moving furniture and equipment for City departments as requested; providing support in preparation for City Council meetings; providing support for special events; and sidewalk snow removal at City buildings as well as providing other services during emergency situations. The division also provides support to the Registrar’s Office during elections by delivering and setting up voting booths and providing other support on Election Day. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 42.00 41.00 39.00 39.00 39.00 City Funded Part-Time 1.00 0.50 1.09 1.09 1.09 City Funded Hourly 0.83 0.83 0.83 0.83 0.83 TOTAL FTE 43.83 42.33 40.92 40.92 40.92 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,767,045 $2,224,808 $2,209,846 $2,209,846 $2,209,846 Employee Benefits 837,324 970,566 1,001,283 1,001,283 1,001,283 Subtotal Personnel Services $2,604,369 $3,195,374 $3,211,129 $3,211,129 $3,211,129 Operating Contractual Services $597,268 $463,998 $480,402 $480,402 $480,402 Internal Service Charges 60,207 117,524 88,131 88,131 88,131 Other Charges 1,589,053 1,848,813 1,851,152 1,851,152 1,851,152 Rentals and Leases 12,095 2,000 2,000 2,000 2,000 Capital Outlay 52,605 0 0 0 0 Subtotal Operating $2,311,228 $2,432,335 $2,421,685 $2,421,685 $2,421,685 TOTAL CITY COST $4,915,597 $5,627,709 $5,632,814 $5,632,814 $5,632,814 City of Lynchburg, Virginia, Operating Budget, FY 2027 125 General Fund Public Works Public Works – Human Services Building. This division budget tracks maintenance expenditures for the Human Services Building at 99 9th Street. As of FY 2022 utility expenditures are tracked within the Social Services budget for federal reimbursement. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $27,252 $42,274 $42,274 $42,274 $42,274 Other Charges 11,750 9,250 9,250 9,250 9,250 Subtotal Operating $39,002 $51,524 $51,524 $51,524 $51,524 TOTAL EXPENDITURES $39,002 $51,524 $51,524 $51,524 $51,524 TOTAL CITY COST $39,002 $51,524 $51,524 $51,524 $51,524 City of Lynchburg, Virginia, Operating Budget, FY 2027 126 General Fund Public Works Public Works – Parks and Grounds Maintenance. Provides grounds maintenance for all City-owned property and rights-of-way (over 700 acres) except school property. Includes weed and leaf removal, mowing, landscaping, sodding, planting, pruning and seeding, as well as fertilizer and pesticide application. Street trees and trees located on other public property are maintained through a forestry service contract. The City’s annual flower/spring bulb program is carried out within this work unit. All athletic fields at the City’s parks, recreational facilities, and the City Stadium are maintained to regulation. Provides maintenance and repairs to all recreation buildings and equipment. During winter months, personnel assist in the maintenance of fences, posts, benches, playground equipment, tables and other equipment located in the City parks and in snow removal. Personnel provide support for City sponsored events and maintain bikeways and hiking trails. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 33 33 33 33 33 TOTAL FTE 33 33 33 33 33 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,763,504 $1,835,170 $1,857,995 $1,857,995 $1,857,995 Employee Benefits 772,055 805,861 853,687 853,687 853,687 Subtotal Personnel Services $2,535,559 $2,641,031 $2,711,682 $2,711,682 $2,711,682 Operating Contractual Services $976,905 $1,314,552 $1,371,822 $1,371,822 $1,371,822 Internal Service Charges 412,428 473,938 542,544 542,544 542,544 Other Charges 669,377 685,154 685,154 685,154 685,154 Rentals and Leases 2,337 4,500 4,500 4,500 4,500 Subtotal Operating $2,061,047 $2,478,144 $2,604,020 $2,604,020 $2,604,020 TOTAL EXPENDITURES $4,596,606 $5,119,175 $5,315,702 $5,315,702 $5,315,702 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $1,914,545 $1,914,545 $1,914,545 $1,914,545 $1,914,545 TOTAL DEDICATED REVENUES $1,914,545 $1,914,545 $1,914,545 $1,914,545 $1,914,545 TOTAL CITY COST $2,682,061 $3,204,630 $3,401,157 $3,401,157 $3,401,157 City of Lynchburg, Virginia, Operating Budget, FY 2027 127 General Fund Public Works Public Works – Engineering. Provides a variety of professional and technical work relating to the physical development of the City. Responsible for the design, development, and supervision of construction projects for the City including capital project planning for buildings, streets, water and sewer facilities, and street and bridge maintenance programs. Monitors the need for various traffic control devices and street improvements. Reviews all street design improvements. Oversees the City's street lighting system and coordinates the signals at 114 intersections in the city. Maintains a close liaison with the Virginia Department of Transportation. Acquires and disposes of municipal real property for City use and manages City-owned property leases. The City Engineer also assists on the Technical Review Committee. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 32.0 32.0 32.0 32.0 32.0 City Funded Hourly 2.2 1.5 1.5 1.5 1.5 TOTAL FTE 34.2 33.5 33.5 33.5 33.5 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,182,764 $2,416,596 $2,466,124 $2,466,124 $2,466,124 Employee Benefits 900,933 972,643 1,022,874 1,022,874 1,022,874 Subtotal Personnel Services $3,083,697 $3,389,239 $3,488,998 $3,488,998 $3,488,998 Operating Contractual Services $195,665 $73,694 $74,068 $74,068 $74,068 Internal Service Charges 81,735 110,657 101,607 101,607 101,607 Other Charges 1,986,733 1,994,157 1,994,518 1,994,518 1,994,518 Rentals and Leases 1,337 1,400 4,000 4,000 4,000 Subtotal Operating $2,265,470 $2,179,908 $2,174,193 $2,174,193 $2,174,193 TOTAL EXPENDITURES $5,349,167 $5,569,147 $5,663,191 $5,663,191 $5,663,191 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $3,958,360 $3,958,360 $3,958,360 $3,958,360 $3,958,360 Public Works Stormwater Charges 18,617 22,626 22,103 22,103 22,103 TOTAL DEDICATED REVENUES $3,976,977 $3,980,986 $3,980,463 $3,980,463 $3,980,463 TOTAL CITY COST $1,372,190 $1,588,161 $1,682,728 $1,682,728 $1,682,728 City of Lynchburg, Virginia, Operating Budget, FY 2027 128 General Fund Public Works Public Works – Street Maintenance. The Street Maintenance program encompasses the administration and maintenance of approximately 821 lane miles of roadway, 340 miles of shoulders and 181 miles of sidewalks. The maintenance is performed by City street crews and private contractors through various types of patching and surface repairs, road-shoulder maintenance, and drainage maintenance. Street sweeping and leaf collection are also considered core functions of the Streets division. All functions of the Streets division are eligible for full reimbursement from the Virginia Department of Transportation (VDOT). Over one-third of the Street Maintenance budget is used for contractual repairs and installations of sidewalks, guardrails, and drainage systems that handle city street water runoff. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 28 28 28 28 28 TOTAL FTE 28 28 28 28 28 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,299,188 $1,515,924 $1,511,631 $1,511,631 $1,511,631 Employee Benefits 594,171 674,020 709,509 709,509 709,509 Subtotal Personnel Services $1,893,359 $2,189,944 $2,221,140 $2,221,140 $2,221,140 Operating Contractual Services $691,163 $1,416,426 $1,416,846 $1,416,846 $1,416,846 Internal Service Charges 560,533 601,202 707,928 707,928 707,928 Other Charges 300,612 318,121 318,121 318,121 318,121 Rentals and Leases 21,375 0 0 0 0 Capital Outlay 9,950 15,000 15,000 15,000 15,000 Subtotal Operating $1,583,633 $2,350,749 $2,457,895 $2,457,895 $2,457,895 TOTAL EXPENDITURES $3,476,992 $4,540,693 $4,679,035 $4,679,035 $4,679,035 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $3,291,106 $3,527,552 $3,572,346 $3,572,346 $3,572,346 Public Works Stormwater Charges 185,886 197,188 195,634 195,634 195,634 Public Works BMP's Stormwater Charges 0 30,000 30,000 30,000 30,000 TOTAL DEDICATED REVENUES $3,476,992 $3,754,740 $3,797,980 $3,797,980 $3,797,980 TOTAL CITY COST $0 $785,953 $881,055 $881,055 $881,055 City of Lynchburg, Virginia, Operating Budget, FY 2027 129 General Fund Public Works Public Works – Snow and Ice Removal. The snow and ice removal program involves nearly all Public Works personnel and equipment to clear over 800 lane miles of City streets of snow, ice, and slush. The City also maintains two salt barns capable of storing over 6,000 tons of rock salt. Slag material and two 5,000 gallon liquid calcium chloride tanks are also used for snow and ice removal. The only labor expenses charged to this budget are those overtime costs directly associated with snow/ice removal operations. All non-overtime labor costs are charged to the regular, full or part-time wage code for the employees’ home divisions. For those accounts in which trends and averages would have been the prime factor for budget calculation, the budget is projected based on forecasts of minimal snowfall for the year. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $129,260 $123,346 $125,000 $125,000 $125,000 Employee Benefits 9,734 9,436 9,563 9,563 9,563 Subtotal Personnel Services $138,994 $132,782 $134,563 $134,563 $134,563 Operating Contractual Services $43,155 $48,400 $49,804 $49,804 $49,804 Internal Service Charges 178,134 184,313 188,570 188,570 188,570 Other Charges 33,201 115,200 115,200 115,200 115,200 Capital Outlay 199,920 0 0 0 0 Subtotal Operating $454,410 $347,913 $353,574 $353,574 $353,574 TOTAL EXPENDITURES $593,404 $480,695 $488,137 $488,137 $488,137 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $370,682 $370,682 $382,286 $382,286 $382,286 TOTAL DEDICATED REVENUES $370,682 $370,682 $382,286 $382,286 $382,286 TOTAL CITY COST $222,722 $110,013 $105,851 $105,851 $105,851 City of Lynchburg, Virginia, Operating Budget, FY 2027 130 General Fund Public Works Public Works – Refuse. Encompasses the collection of refuse, bulk, and brush from homes and small businesses. A fleet of semi- automated trucks provide weekly household collection on a daily basis throughout the City. Approximately 18,000 households and 500 businesses are served by this program with an average of almost 19,000 tons of refuse collected annually. The collection of bulk and brush is provided using smartphone technology as an aid; the collection of litter and dead animals is performed on an as-needed basis. The division oversees five neighborhood drop-off recycling facilities, collecting plastics, newspaper, aluminum and steel cans, mixed paper, and cardboard. Staff promotes litter prevention activities through citizen and business support, working with approximately 70 volunteer groups to collect litter from City streets. The City operates a Convenience Center at the Lynchburg landfill allowing residents to continue disposal at the site; refuse collected is transported to the regional landfill in Campbell County. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 24 25 25 25 25 TOTAL FTE 24 25 25 25 25 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,301,888 $1,456,653 $1,497,026 $1,497,026 $1,497,026 Employee Benefits 574,123 613,199 654,708 654,708 654,708 Subtotal Personnel Services $1,876,011 $2,069,852 $2,151,734 $2,151,734 $2,151,734 Operating Contractual Services $1,555,566 $1,335,527 $1,440,229 $1,440,229 $1,440,229 Payment to Region 2000 Services Authority 695,449 851,750 851,750 851,750 851,750 Internal Service Charges 179,776 400,930 266,831 266,831 266,831 Other Charges 500,075 589,176 594,240 594,240 594,240 Subtotal Operating $2,930,866 $3,177,383 $3,153,050 $3,153,050 $3,153,050 TOTAL EXPENDITURES $4,806,877 $5,247,235 $5,304,784 $5,304,784 $5,304,784 DEDICATED REVENUES State Categorical Aid - Highway Maintenance $99,908 $99,908 $99,908 $99,908 $99,908 Residential Disposal Fees 618,836 484,000 2,972,960 2,972,960 492,960 Residential Trash Violation 48,152 12,000 18,000 18,000 18,000 Landlord Set Out Program 6,982 6,000 6,000 6,000 6,000 TOTAL DEDICATED REVENUES $773,878 $601,908 $3,096,868 $3,096,868 $616,868 TOTAL CITY COST $4,032,999 $4,645,327 $2,207,916 $2,207,916 $4,687,916 City of Lynchburg, Virginia, Operating Budget, FY 2027 131 General Fund Public Works Public Works – Baseball Stadium Maintenance. Supports the operations and maintenance of Lynchburg City Stadium and Calvin Falwell Field. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Contractual Services $88,921 $45,630 $45,630 $45,630 $45,630 Other Charges 158,014 151,365 151,365 151,365 151,365 Subtotal Operating $246,935 $196,995 $196,995 $196,995 $196,995 TOTAL CITY COST $246,935 $196,995 $196,995 $196,995 $196,995 City of Lynchburg, Virginia, Operating Budget, FY 2027 132 City of Lynchburg, Virginia, Operating Budget, FY 2027 General Fund POSITION SUMMARY HUMAN SERVICES – SOCIAL SERVICES 161.19 City Funded Positions 4.00 Hourly Positions Special Assistant to the City Manager for 165.19 Total General Fund Positions Director of Human Services Data Analytics and 1.00 Children s Services Act Funded Position (1) Innovation 2.00 Grant (City/Federal/State Aid) Funded Positions (Position in the City Manager s Offices) 168.19 Total Funded Positions Behavioral Health Specialist Deputy Director of (1) Human Services 1 City/Federal/ (1) Administrative Office State Financial CSA1 Services Supervisor Aid Funded Professional IV Coordinator Associate IV (1) (1) (1) (1) Adult Adult CPS Adoption CPS In-Home and Resource Home Benefit Programs Services Protective Investigations Foster Care FAPT Family Investigations Prevention Coordination Manager Office Financial Family Services Family Services Family Services Coordinator Services Family Services Family Services Family Services (1) Associate IV Professional III Services Family Services Supervisor Supervisor (1) Supervisor Supervisor Supervisor Supervisor (1) (1) Supervisor Supervisor (1) (1) (1) (1) (1) (1) (1) (1) Substance Unit 133 Financial Utilization Office Technician IV Manager Family Family Family Family Family Family Family Family Associate III (1) (1) Services Services Services Services Services Services Services Services Children and Adult Intake (9) Children and Children and Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Families and Long Term Adults Ongoing Self Families Intake Families (TANF) (1) (1) (1) (1) (1) (1) (1) (1) Ongoing Care Benefit Financial Sufficiency Benefit Benefit Facility Substance Benefit Benefit Programs Technician III Supervisor Programs Programs Maintenance Family Family Family Unit Family Programs Programs Supervisor (3) Family Family Family Family (1) Supervisor Supervisor Associate Reunification Services Services Services Supervisor Supervisor (1) 1 CSA1 Funded Services Services Services Services (1) (1) (1) Coordinator Specialist III Specialist III Family Specialist II (1) (1) Specialist III Specialist II Specialist II Specialist IV (1) (2) (1) (3) (2) Services (2) (4) (1) Specialist I Kinship Family Family (2) Family Self Benefit Benefit Benefit Benefit Benefit Benefit Family Family Family Administrative Services Services Substance Services Sufficiency Programs Programs Programs Programs Programs Programs Services Services Services Family Services Specialist I Specialist I Unit Specialist I Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist IV Specialist II Specialist I Specialist I Services Associate II (1) (2) (5) (2) (1) (1) (2) (1) (1) (1) (2) (3) (3) Specialist II (1) Family (1) Services Aide III Self Benefit Benefit Benefit Benefit Benefit Family Programs Financial Specialist I (1) Sufficiency Programs Programs Programs Programs Services Family Specialist III Technician IV (2) Specialist III Specialist III Specialist I Specialist III Specialist III Specialist I Services (4) (1) (3) (3) (11) (1) (3) (3) Specialist I 1 City/ Health and Human Services (2) Federal/State Self Benefit Aide III Benefit Benefit Aide III Aid Funded Sufficiency Programs (1) Programs Programs (1) Family Specialist II Specialist I Specialist II Specialist II Benefit Partnership (3) (4) (1) (1) Programs 1 Children s Services Act (CSA) Meeting (FPM) Program Specialist I Self Fraud Benefit Benefit (3) Coordinator Sufficiency Investigator Programs Programs (2) Specialist I (1) Specialist I Specialist I Aide III (3) (4) (3) Aide III (1) Aide III (1) Aide III Aide III Administrataive (1) (1) (1) Services Associate III Aide II (3) (2.19) General Fund Health and Human Services Human Services – Social Services including Public Assistance Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 153.00 154.00 159.00 159.00 159.00 City Funded Part-Time 2.19 2.19 2.19 2.19 2.19 City Funded Hourly 4.00 4.00 4.00 4.00 4.00 Grant Funded Full-Time 1.00 2.00 2.00 2.00 2.00 Children's Services Act (CSA) Funded Full-Time 1.00 1.00 1.00 1.00 1.00 TOTAL FTE 161.19 163.19 168.19 168.19 168.19 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $7,941,137 $8,282,077 $8,736,698 $8,736,698 $8,736,698 Employee Benefits 3,490,176 3,738,775 4,093,389 4,093,389 4,093,389 Subtotal Personnel Services $11,431,313 $12,020,852 $12,830,087 $12,830,087 $12,830,087 Operating Contractual Services $132,223 $177,364 $177,364 $177,364 $177,364 General Fund Contribution to the CSA Fund 3,230,937 2,575,950 2,575,950 2,575,950 2,575,950 Internal Service Charges 43,835 51,748 52,105 52,105 52,105 Other Charges 384,061 397,493 406,274 406,274 406,274 Rentals and Leases 89,139 95,840 117,958 117,958 117,958 Public Assistance 8,475,339 9,229,547 9,229,547 9,229,547 9,229,547 Subtotal Operating $12,355,534 $12,527,942 $12,559,198 $12,559,198 $12,559,198 Total General Fund Expenditures $23,786,847 $24,548,794 $25,389,285 $25,389,285 $25,389,285 Total Grant Expenditures 1 $208,439 $314,447 $315,233 $315,233 $315,233 TOTAL EXPENDITURES $23,995,286 $24,863,241 $25,704,518 $25,704,518 $25,704,518 DEDICATED REVENUES Federal Categorical Aid - Social Services Admin. $6,097,480 $6,267,809 $6,267,809 $6,267,809 $6,267,809 Federal Categorical Aid - Social Services Programs 4,668,939 3,972,204 3,972,204 3,972,204 3,972,204 Federal Categorical Aid - Indirect Cost Reimbursement 621,760 542,742 573,000 573,000 573,000 State Categorical Aid - Social Services Admin. 2,189,308 2,169,050 2,531,381 2,531,381 2,531,381 State Categorical Aid - Social Services Programs 5,238,759 5,106,423 5,106,423 5,106,423 5,106,423 Transfer from City/Federal/State Aid Fund (Opioid Funds) 0 0 51,055 51,055 51,055 Federal Grants 96,699 101,872 101,872 101,872 101,872 State Grants 18,256 119,512 117,401 117,401 117,401 Localities/Other Reimbursements 73,898 75,635 78,532 78,532 78,532 TOTAL DEDICATED REVENUES $19,005,099 $18,355,247 $18,799,677 $18,799,677 $18,799,677 TOTAL CITY COST $4,990,187 $6,507,994 $6,904,841 $6,904,841 $6,904,841 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 134 General Fund Health and Human Services Human Services – Social Services including Public Assistance Budget Description The Department Submitted FY 2027 Human Services – Social Services budget of $25,389,285 represents a 3.4% increase of $840,491 from the Adopted FY 2026 budget of $24,548,794. Highlights of the Department Submitted FY 2027 budget include: ▪ $809,235 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. Also includes the addition of five new full-time positions adopted by City Council in FY 2026 with offsetting revenue. ▪ $8,781 increase in Other Charges reflecting historical costs. ▪ $22,118 increase in Rentals and Leases reflecting additional non-property leases. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Human Services – Social Services budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 135 General Fund Health and Human Services Human Services – Social Services Administration. Administers the programs that provide for the care and protection of children, adults, and families, and are designed to help people achieve a high level of self-sufficiency. These programs include foster care, child protective services, and finding solutions for child and adult neglect and abuse. The division administers welfare benefits for those who are eligible, and helps them to prepare for, find, and retain jobs. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 153.00 154.00 159.00 159.00 159.00 City Funded Part-Time 2.19 2.19 2.19 2.19 2.19 City Funded Hourly 4.00 4.00 4.00 4.00 4.00 Grant Funded Full-Time 1.00 2.00 2.00 2.00 2.00 Children's Services Act (CSA) Funded Full-Time 1.00 1.00 1.00 1.00 1.00 TOTAL FTE 161.19 163.19 168.19 168.19 168.19 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $7,941,137 $8,282,077 $8,736,698 $8,736,698 $8,736,698 Employee Benefits 3,487,504 3,732,286 4,086,900 4,086,900 4,086,900 Subtotal Personnel Services $11,428,641 $12,014,363 $12,823,598 $12,823,598 $12,823,598 Operating Contractual Services $132,223 $177,364 $177,364 $177,364 $177,364 General Fund Contribution to the CSA Fund 3,230,937 2,575,950 2,575,950 2,575,950 2,575,950 Internal Service Charges 43,835 51,748 52,105 52,105 52,105 Other Charges 384,061 397,493 406,274 406,274 406,274 Rentals and Leases 89,139 95,840 117,958 117,958 117,958 Subtotal Operating $3,880,195 $3,298,395 $3,329,651 $3,329,651 $3,329,651 Total General Fund Expenditures $15,308,836 $15,312,758 $16,153,249 $16,153,249 $16,153,249 Total Grant Expenditures 1 $208,439 $314,447 $315,233 $315,233 $315,233 TOTAL EXPENDITURES $15,517,275 $15,627,205 $16,468,482 $16,468,482 $16,468,482 DEDICATED REVENUES Federal Categorical Aid - Social Services Admin. $6,097,480 $6,267,809 $6,267,809 $6,267,809 $6,267,809 Federal Categorical Aid - Indirect Cost Reimbursement 621,760 542,742 573,000 573,000 573,000 State Categorical Aid - Social Services Admin. 2,189,308 2,169,050 2,531,381 2,531,381 2,531,381 Transfer from City/Federal/State Aid Fund (Opioid Funds) 0 0 51,055 51,055 51,055 Federal Grants 96,699 101,872 101,872 101,872 101,872 State Grants 18,256 119,512 117,401 117,401 117,401 Localities/Other Reimbursements/Grants 73,898 75,635 78,532 78,532 78,532 TOTAL DEDICATED REVENUES $9,097,401 $9,276,620 $9,721,050 $9,721,050 $9,721,050 TOTAL CITY COST $6,419,874 $6,350,585 $6,747,432 $6,747,432 $6,747,432 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 136 General Fund Health and Human Services Human Services – Social Services Public Assistance. Includes payments made directly to clients or to vendors on clients’ behalf. These payments are primarily for Title IV-E and Adoption Subsidy maintenance needs. Also includes Title XX Programs which include companion services, maintenance, and support to children in foster care and day care and funds for the Employment Services Program, which provides supportive services aimed at making clients self-sufficient. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Personnel Services Employee Benefits $2,672 $6,489 $6,489 $6,489 $6,489 Subtotal Personnel Services $2,672 $6,489 $6,489 $6,489 $6,489 Operating Public Assistance $8,475,339 $9,229,547 $9,229,547 $9,229,547 $9,229,547 Subtotal Operating $8,475,339 $9,229,547 $9,229,547 $9,229,547 $9,229,547 TOTAL EXPENDITURES $8,478,011 $9,236,036 $9,236,036 $9,236,036 $9,236,036 DEDICATED REVENUES Federal Categorical Aid - Social Services Programs $4,668,939 $3,972,204 $3,972,204 $3,972,204 $3,972,204 State Categorical Aid - Social Services Programs 5,238,759 5,106,423 5,106,423 5,106,423 5,106,423 TOTAL DEDICATED REVENUES $9,907,698 $9,078,627 $9,078,627 $9,078,627 $9,078,627 TOTAL CITY COST ($1,429,687) $157,409 $157,409 $157,409 $157,409 City of Lynchburg, Virginia, Operating Budget, FY 2027 137 General Fund Health and Human Services HUMAN SERVICES – JUVENILE SERVICES POSITION SUMMARY 20.90 City Funded Positions 5.78 Hourly Positions Director of Human Services (1) 26.68 Total Funded Positions Residential Administrator (1) Administrative Complex Financial Youth Direct Care Services Mental Health Professional III Worker Manager Associate II Therapist (1) (10.4) (1) (1) (.5) Juvenile Services Caseworker (6) City of Lynchburg, Virginia, Operating Budget, FY 2027 138 General Fund Health and Human Services Human Services – Juvenile Services. Provides a continuum of prevention and intervention services and programs aimed at supporting youth and their families. Major program areas include prevention services, community-based supervision, crisis intervention/shelter services, and secure pre- and post-dispositional juvenile detention services. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 24.50 20.50 20.50 20.50 20.50 City Funded Part-Time 0.40 0.40 0.40 0.40 0.40 City Funded Hourly 5.78 5.78 5.78 5.78 5.78 TOTAL FTE 30.68 26.68 26.68 26.68 26.68 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,668,898 $1,462,670 $1,484,556 $1,484,556 $1,484,556 Employee Benefits 577,426 543,395 576,430 576,430 576,430 Subtotal Personnel Services $2,246,324 $2,006,065 $2,060,986 $2,060,986 $2,060,986 Operating Contractual Services $1,362,436 $1,383,650 $1,368,128 $1,368,128 $1,368,128 Internal Service Charges 16,105 23,131 19,547 19,547 19,547 Other Charges 186,185 164,740 168,840 168,840 168,840 Rentals and Leases 3,665 4,500 4,500 4,500 4,500 Subtotal Operating $1,568,391 $1,576,021 $1,561,015 $1,561,015 $1,561,015 TOTAL EXPENDITURES $3,814,715 $3,582,086 $3,622,001 $3,622,001 $3,622,001 DEDICATED REVENUES Lynchburg Youth Group Home Charges $862,800 $700,000 $700,000 $700,000 $700,000 Federal Direct/Categorical Aid - USDA Funding Group Home 33,626 25,000 0 0 0 TOTAL DEDICATED REVENUES $896,426 $725,000 $700,000 $700,000 $700,000 TOTAL CITY COST $2,918,289 $2,857,086 $2,922,001 $2,922,001 $2,922,001 City of Lynchburg, Virginia, Operating Budget, FY 2027 139 General Fund Health and Human Services Human Services – Juvenile Services Budget Description The Department Submitted FY 2027 Human Services – Juvenile Services budget of $3,622,001 represents a 1.1% increase of $39,915 from the Adopted FY 2026 budget of $3,582,086. Highlights of the Department Submitted FY 2027 budget include: ▪ $54,921 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $15,522 decrease in Contractual Services reflecting the number of Lynchburg juveniles being placed at the Lynchburg Regional Juvenile Detention Center. ▪ $3,584 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $4,100 increase in Other Charges reflecting utility rate increases. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Human Services – Juvenile Services budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 140 General Fund Parks, Recreation, and Cultural PUBLIC LIBRARY POSITION SUMMARY Director 26.67 City Funded Positions (1) 26.67 Total Funded Positions Assistant Director Assistant Director Administrative of Operations of Access Services Manager (1) (1) (1) Librarian II Library Administrative Librarian I Administrative Bookmobile Librarian II Librarian II Volunteer Circulation Services Collection Services Downtown Branch Assistant I Manager Youth Services Adult Services Coordinator Supervisor Associate II Development Associate II and Law Library (1) (1) (1) (1) (1) (1) (1) (1) (.63) (1) Library Librarian I Librarian I Library Assistant I (1) (2) Assistant II (1.89) (1) Library Library Library Assistant III Assistant I Assistant I (1) (2.13) (2.89) Library Assistant I (1.13) City of Lynchburg, Virginia, Operating Budget, FY 2027 141 General Fund Parks, Recreation, and Cultural Public Library including the Law Library Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 20.00 20.00 20.00 20.00 20.00 City Funded Part-Time 7.90 6.67 6.67 6.67 6.67 TOTAL FTE 27.90 26.67 26.67 26.67 26.67 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,138,911 $1,186,265 $1,206,382 $1,206,382 $1,206,382 Employee Benefits 460,747 478,426 518,967 518,967 518,967 Subtotal Personnel Services $1,599,658 $1,664,691 $1,725,349 $1,725,349 $1,725,349 Operating Contractual Services $63,633 $55,490 $62,355 $62,355 $62,355 Internal Service Charges 0 0 6,847 6,847 6,847 Other Charges 333,375 278,111 263,339 263,339 263,339 Rentals and Leases 30,092 29,900 29,000 29,000 29,000 Subtotal Operating $427,100 $363,501 $361,541 $361,541 $361,541 TOTAL DEPARTMENT EXPENDITURES $2,026,758 $2,028,192 $2,086,890 $2,086,890 $2,086,890 DEDICATED REVENUES Library Fines and Fees $36,932 $20,000 $22,250 $22,250 $22,250 Lost/Damaged Library Property 2,675 3,000 2,500 2,500 2,500 Delinquent Library Charges 9,180 6,750 3,500 3,500 3,500 State Categorical Aid 257,965 252,500 257,497 257,497 257,497 Friends of the Lynchburg Library 12,696 19,458 16,000 16,000 16,000 Law Library Fees 36,762 30,000 30,000 30,000 30,000 Assigned Fund Balance Reserve (10,733) (3,488) (2,900) (2,900) (2,900) TOTAL DEDICATED REVENUES $345,477 $328,220 $328,847 $328,847 $328,847 TOTAL CITY COST $1,681,281 $1,699,972 $1,758,043 $1,758,043 $1,758,043 City of Lynchburg, Virginia, Operating Budget, FY 2027 142 General Fund Parks, Recreation, and Cultural Public Library including the Law Library Budget Description The Department Submitted FY 2027 Public Library budget of $2,086,890 represents a 2.9% increase of $58,698 compared to the Adopted FY 2026 budget of $2,028,192. Highlights of the Department Submitted FY 2027 budget include: ▪ $60,658 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $6,865 increase in Contractual Services reflecting increases for software services and advertising. ▪ $6,847 increase in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $14,772 decrease in Other Charges reflecting reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Public Library budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 143 General Fund Parks, Recreation, and Cultural Public Library. The Lynchburg Public Library is a community hub, inspiring curiosity, sparking change, and transforming lives. The mission of the Lynchburg Public Library is to meet the needs of our community by providing access to quality resources, engaging programs, lifelong learning opportunities, and innovative library spaces. Library services include access to books and materials, including 53,000 physical materials, a digital collection of over 1,000,000 holdings, and 20 subscription databases available on the Library’s website. Electronic databases include digital newspapers, language learning resources, digital encyclopedias, and homework help, all at no cost with a free Lynchburg Public Library card. Circulation of all materials remains strong, with 332,734 items circulating in FY 2025. Additional Library services include engaging weekly programs for people of all ages, including story times, book clubs, crafts, and seasonal events, and partnership programs with local organizations, including Lynchburg City Schools, Downtown Lynchburg Association, and the Virginia Cooperative Extension. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 20.00 20.00 20.00 20.00 20.00 City Funded Part-Time 7.90 6.67 6.67 6.67 6.67 TOTAL FTE 27.90 26.67 26.67 26.67 26.67 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,138,911 $1,186,265 $1,206,382 $1,206,382 $1,206,382 Employee Benefits 460,747 478,426 518,967 518,967 518,967 Subtotal Personnel Services $1,599,658 $1,664,691 $1,725,349 $1,725,349 $1,725,349 Operating Contractual Services $63,633 $55,490 $62,355 $62,355 $62,355 Internal Service Charges 0 0 6,847 6,847 6,847 Other Charges 322,346 266,599 251,239 251,239 251,239 Rentals and Leases 30,092 29,900 29,000 29,000 29,000 Subtotal Operating $416,071 $351,989 $349,441 $349,441 $349,441 TOTAL EXPENDITURES $2,015,729 $2,016,680 $2,074,790 $2,074,790 $2,074,790 DEDICATED REVENUES Library Fines and Fees $36,932 $20,000 $22,250 $22,250 $22,250 Lost/Damaged Library Property 2,675 3,000 2,500 2,500 2,500 Delinquent Library Charges 9,180 6,750 3,500 3,500 3,500 State Categorical Aid 257,965 252,500 257,497 257,497 257,497 Friends of the Lynchburg Library 12,696 19,458 16,000 16,000 16,000 Law Library Fees 15,000 15,000 15,000 15,000 15,000 TOTAL DEDICATED REVENUES $334,448 $316,708 $316,747 $316,747 $316,747 TOTAL CITY COST $1,681,281 $1,699,972 $1,758,043 $1,758,043 $1,758,043 City of Lynchburg, Virginia, Operating Budget, FY 2027 144 General Fund Parks, Recreation, and Cultural Public Library – Law Library. The Public Law Library is a service provided by the Lynchburg Public Library, with funding from a fee assessed as part of the costs of each civil action filed in the circuit court and the general district court of the city. The collection of legal reference materials and online subscriptions are used by attorneys, students and citizens. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Operating Other Charges $11,029 $11,512 $12,100 $12,100 $12,100 Subtotal Operating $11,029 $11,512 $12,100 $12,100 $12,100 TOTAL EXPENDITURES $11,029 $11,512 $12,100 $12,100 $12,100 DEDICATED REVENUES Law Library Fees $21,762 $15,000 $15,000 $15,000 $15,000 Assigned Fund Balance Reserve (10,733) (3,488) (2,900) (2,900) (2,900) TOTAL DEDICATED REVENUES $11,029 $11,512 $12,100 $12,100 $12,100 TOTAL CITY COST $0 $0 $0 $0 $0 City of Lynchburg, Virginia, Operating Budget, FY 2027 145 General Fund Parks, Recreation, and Cultural PARKS AND RECREATION (includes Recreation Services and Community Market) POSITION SUMMARY 48.30 City Funded Positions Director 7.31 Hourly Positions (1) 55.61 Total Funded Positions Support Services Parks Services Market Neighborhood Recreation Services Manager Manager Manager Centers Manager (1) (1) (1) Manager (1) (1) Office Construction Assistant Senior Athletics and Manager/ Coordinator II Market Recreation Recreation Aquatics Financial (1) Manager Supervisor Specialist Supervisor Coordinator (1) (1) (6.70) (1) (1) Facilities Supervisor Administrative Recreation Administrative (1) Services Specialist Community Assistant Services Associate II (4.20) Recreation Athletics and Associate III (.50) Planner Aquatics (1) Facilities Coordinator (3) Supervisor (1) Recreation (1) Building Aide Administrative Custodial (3.78) Recreation Services Senior Recreation Custodial Technician Supervisor Specialist1 Specialist1 Associate II (1) (1.86) (1) (2) (.55) Parks Services Specialist Volunteer Park Venues Parks and Recreation Coordinator (0.40) Services Worker (1) (1.73) Parks Maintenance Supervisor (1) Parks and Recreation Services Worker (1.58) 1 Includes positions budgeted in the Recreation Fees Budget. Sports Turfgrass Technician (1) Trails Maintenance Supervisor (1) Trails Specialist (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 146 General Fund Parks, Recreation, and Cultural Parks and Recreation, Recreation Services, and Community Market Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 35.84 34.00 34.00 34.00 34.00 City Funded Part-Time 13.93 14.49 14.30 14.30 14.30 City Funded Hourly 8.96 8.46 7.31 7.31 7.31 TOTAL FTE 58.73 56.95 55.61 55.61 55.61 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,772,188 $2,657,480 $2,641,992 $2,641,992 $2,641,992 Employee Benefits 963,701 895,349 960,769 960,769 960,769 Subtotal Personnel Services $3,735,889 $3,552,829 $3,602,761 $3,602,761 $3,602,761 Operating Contractual Services $218,299 $200,117 $197,580 $197,580 $197,580 Internal Service Charges 59,258 82,945 77,085 77,085 77,085 Other Charges 784,354 646,918 640,903 640,903 640,903 Rentals and Leases 35,027 36,580 36,786 36,786 36,786 Capital Outlay 50,088 0 0 0 0 Subtotal Operating $1,147,026 $966,560 $952,354 $952,354 $952,354 TOTAL DEPARTMENT EXPENDITURES $4,882,915 $4,519,389 $4,555,115 $4,555,115 $4,555,115 DEDICATED REVENUES Swimming Pool Fees $40,968 $40,000 $10,000 $10,000 $10,000 Mobile Vendor License Fees 2,400 1,500 1,500 1,500 1,500 Recreation Services Fees 522,920 541,000 387,500 387,500 387,500 Recreation Scholarship Fees 3,199 15,500 8,500 8,500 8,500 State Categorical Aid: SNAP Program Reimbursements 38,746 37,000 37,000 37,000 37,000 Federal Direct/Categorical Aid: FINI Double-Dollars 42,139 30,000 41,000 41,000 41,000 Recreation Services Use of (Addition to) Reserve 3,818 (75,417) (102,525) (102,525) (102,525) Hillcats - Donation Youth Athletic Programs 10,000 0 0 0 0 Donations to Recreation Programs 22,550 0 0 0 0 Parks and Recreation Special Events Sponsorship 3,666 7,000 5,000 5,000 5,000 P&R Special Events- GF Support Revenue 0 10,000 10,000 10,000 10,000 Property Rental Parks and Recreation Facilities 28,164 0 164,500 164,500 164,500 Property Rental Stadium 26,112 25,000 25,000 25,000 25,000 Property Rental Market 97,179 110,000 110,000 110,000 110,000 Property Rental Market - Penalty and Interest 2,850 1,600 1,600 1,600 1,600 TOTAL DEDICATED REVENUES $844,711 $743,183 $699,075 $699,075 $699,075 TOTAL CITY COST $4,038,204 $3,776,206 $3,856,040 $3,856,040 $3,856,040 City of Lynchburg, Virginia, Operating Budget, FY 2027 147 General Fund Parks, Recreation, and Cultural Parks and Recreation, Recreation Services, and Community Market Budget Description The Department Submitted FY 2027 Parks and Recreation budget of $4,555,115 represents an 0.8% increase of $35,726 compared to the Adopted FY 2026 budget of $4,519,389. Highlights of the Department Submitted FY 2027 budget include: ▪ $49,932 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $2,537 decrease in Contractual Services reflecting the reduction in needed software maintenance services due to the department’s network analyst position being consolidated to the IT Department and the City’s maintenance contract for the video/scoreboard and audio systems at the football stadium reaching their end-of-life. ▪ $5,860 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $6,015 decrease in Other Charges reflecting reduced need of program supplies and services due to the elimination of Naturalist fee-based programming and a reduction in funding for pool chemicals because the Miller Park Pool will be closed for construction during most of the fiscal year. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Parks and Recreation budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 148 General Fund Parks, Recreation, and Cultural Parks and Recreation. Develops, administers and manages parks, trails, recreation programs, and the Community Market. The Department is organized into five areas – Recreation Services, Park Services, Neighborhood Centers, Lynchburg Community Market and Support Services. Recreation Services provides an array of organized programs including community recreation classes, youth and adult athletics, senior adult activities, naturalist programs, aquatics, volunteer opportunities and internal events. The Neighborhood Centers provide programs for youth and families in a neighborhood center setting that includes afterschool care, preschool programs and senior programming. Recreation Services, Neighborhood Centers and Park Services work in partnership with numerous community organizations to provide additional services to the public. Park Services manages the parklands, trail system, and recreational facilities. Park Services conducts park planning and develops and implements the Capital Improvement Program. In addition, Park Services manages the rental and use of City Stadium, community centers, the Aviary, City Armory, Fort Early, general park use, and special-events permitting. Park maintenance is coordinated with Public Works. Support Services provides support for all other service areas and the Director’s office, operates the Customer Service Desk, develops and administers budgets, processes all financial and personnel transactions, maintains departmental files and records, processes facility use permits, and is responsible for departmental marketing. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 31.84 30.00 30.00 30.00 30.00 City Funded Part-Time 11.51 11.43 11.24 11.24 11.24 City Funded Hourly 4.42 5.26 4.38 4.38 4.38 TOTAL FTE 47.77 46.69 45.62 45.62 45.62 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $2,337,282 $2,233,779 $2,222,164 $2,222,164 $2,222,164 Employee Benefits 854,267 785,345 835,970 835,970 835,970 Subtotal Personnel Services $3,191,549 $3,019,124 $3,058,134 $3,058,134 $3,058,134 Operating Contractual Services $69,911 $79,702 $77,165 $77,165 $77,165 Internal Service Charges 57,913 78,192 75,204 75,204 75,204 Other Charges 310,899 227,437 225,022 225,022 225,022 Rentals and Leases 32,349 34,830 35,051 35,051 35,051 Capital Outlay 46,563 0 0 0 0 Subtotal Operating $517,635 $420,161 $412,442 $412,442 $412,442 TOTAL EXPENDITURES $3,709,184 $3,439,285 $3,470,576 $3,470,576 $3,470,576 DEDICATED REVENUES Swimming Pool Fees $40,968 $40,000 $10,000 $10,000 $10,000 TOTAL DEDICATED REVENUES $40,968 $40,000 $10,000 $10,000 $10,000 TOTAL CITY COST $3,668,216 $3,399,285 $3,460,576 $3,460,576 $3,460,576 City of Lynchburg, Virginia, Operating Budget, FY 2027 149 General Fund Parks, Recreation, and Cultural Parks and Recreation – Recreation Services. Supports a wide range of recreational activities, including adult and youth athletics, aquatics classes, camps, naturalist programs, rentals of centers, rentals of Miller Park Pool, shelters, athletic fields, special events management, Heritage Crafters Co-op, and general classes. The majority of the programs serve special interest groups or individuals pursuing individual interests. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Part-Time 1.21 1.83 1.83 1.83 1.83 City Funded Hourly 4.54 3.20 2.93 2.93 2.93 TOTAL FTE 5.75 5.03 4.76 4.76 4.76 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $203,321 $188,500 $178,739 178,739 $178,739 Employee Benefits 15,509 14,422 13,675 13,675 13,675 Subtotal Personnel Services $218,830 $202,922 $192,414 $192,414 $192,414 Operating Contractual Services $117,420 $94,140 $94,140 $94,140 $94,140 Other Charges 362,976 294,521 290,921 290,921 290,921 Rentals and Leases 963 0 0 0 0 Capital Outlay 3,525 0 0 0 0 Subtotal Operating $484,884 $388,661 $385,061 $385,061 $385,061 TOTAL EXPENDITURES $703,714 $591,583 $577,475 $577,475 $577,475 DEDICATED REVENUES Recreation Services Fees $522,920 $541,000 $387,500 $387,500 $387,500 Mobile Vendor License Fees 2,400 1,500 1,500 1,500 1,500 Recreation Scholarship Fees 3,199 15,500 8,500 8,500 8,500 State Categorical Aid: SNAP Program Reimbursements 38,746 37,000 37,000 37,000 37,000 Federal Direct/Categorical Aid: FINI Double-Dollars 42,139 30,000 41,000 41,000 41,000 Recreation Services Use of (Addition to) Reserve 3,818 (75,417) (102,525) (102,525) (102,525) Parks and Recreation Special Events Sponsorship 3,666 7,000 5,000 5,000 5,000 Hillcats - Donation Youth Athletic Programs 10,000 0 0 0 0 Donations to Recreation Programs 22,550 0 0 0 0 P&R Special Events- GF Support Revenue 0 10,000 10,000 10,000 10,000 Property Rental Parks and Recreation Facilities 28,164 0 164,500 164,500 164,500 Property Rental Stadium 26,112 25,000 25,000 25,000 25,000 TOTAL DEDICATED REVENUES $703,714 $591,583 $577,475 $577,475 $577,475 TOTAL CITY COST $0 $0 $0 $0 $0 City of Lynchburg, Virginia, Operating Budget, FY 2027 150 General Fund Parks, Recreation, and Cultural Parks and Recreation – Community Market. The Community Market is a focal point of downtown activity. The Community Market, a 22,000 square-foot retail facility, provides retail space for local farmers and craft vendors, permanent restaurants and other shops. The Community Market staff also provides support services to third-party organizations interested in hosting special events and activities in the downtown area. Included with the Community Market is the City Armory, a 23,000 square- foot gymnasium-style facility, utilized throughout the year by the Central Virginia Criminal Justice Academy and also hosts numerous City and private events, including parties, community special events, and various athletic events. The Community Market budget supports the staff and services required for continued operation of both facilities including custodial services, minor facility maintenance, and administrative services. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 4.00 4.00 4.00 4.00 4.00 City Funded Part-Time 1.21 1.23 1.23 1.23 1.23 TOTAL FTE 5.21 5.23 5.23 5.23 5.23 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $231,585 $235,201 $241,089 $241,089 $241,089 Employee Benefits 93,925 95,582 111,124 111,124 111,124 Subtotal Personnel Services $325,510 $330,783 $352,213 $352,213 $352,213 Operating Contractual Services $30,968 $26,275 $26,275 $26,275 $26,275 Internal Service Charges 1,345 4,753 1,881 1,881 1,881 Other Charges 110,479 124,960 124,960 124,960 124,960 Rentals and Leases 1,715 1,750 1,735 1,735 1,735 Subtotal Operating $144,507 $157,738 $154,851 $154,851 $154,851 TOTAL EXPENDITURES $470,017 $488,521 $507,064 $507,064 $507,064 DEDICATED REVENUES Property Rental Market $97,179 $110,000 $110,000 $110,000 $110,000 Property Rental Market - Penalty and Interest 2,850 1,600 1,600 1,600 1,600 TOTAL DEDICATED REVENUES $100,029 $111,600 $111,600 $111,600 $111,600 TOTAL CITY COST $369,988 $376,921 $395,464 $395,464 $395,464 City of Lynchburg, Virginia, Operating Budget, FY 2027 151 Historical Fact HISTORICAL FACT: Built around 1815 by Dr. George Cabell, Sr., an eminent physician whose most famous patient was Patrick Henry, Point of Honor was the home of important Lynchburg area families, including the Daniels, Paynes, and Owens. Although not documented, it is possible that at some time Point of Honor may have been used as a dueling ground. However, since dueling was prohibited, it is speculated it occurred on the property in Campbell County to escape the Lynchburg magistrate. City of Lynchburg, Virginia, Operating Budget, FY 2027 152 General Fund Community Development COMMUNITY DEVELOPMENT POSITION SUMMARY 25.73 City Funded Positions 1.10 Hourly Positions Downtown Executive 26.83 Total City Funded Positions Director 1.40 CDBG1 Funded Positions Director 3 (1) 0.40 HOME2 Funded Positions (1) 28.63 Total Funded Positions . Zoning and Inspections and Grants Planning Natural Resources Code Compliance Deputy Director Division Division Division Division (1) Grants Zoning Neighborhood Building Manager Administrator Services City Planner Official (.80) (1) Manager (1) (1) .60 CDBG1 Funded (1) .20 HOME2 Funded Zoning Property Codes Senior Grant Coordinator Official Maintenance Administrator Planner (1) (1) Official (1) (1) .80 CDBG1 Funded (1) .20 HOME2 Funded Permit Planning Environmental Building Code Technician Technician Planner Enforcement (1) (1) (1) Officer I (.73) Plans Planner II Environmental Building Code Reviewer (1) Compliance Enforcement (1) Inspector Officer I (2) (3) Senior Code Enforcement Officer (1) Building Code Enforcement Officer II (3) 1 Community Development Block Grant (CDBG) 2 HOME Investment Partnerships Program Fund (HOME) 3 Downtown Executive Director reports directly to Downtown Lynchburg Association; the City funds this position. City of Lynchburg, Virginia, Operating Budget, FY 2027 153 General Fund Community Development Community Development Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 25.00 25.00 25.00 25.00 25.00 City Funded Part-Time 0.73 0.73 0.73 0.73 0.73 City Funded Hourly 1.23 1.23 1.10 1.10 1.10 Grant Funded Full-Time 1.00 1.00 1.00 1.00 1.00 Grant Funded Part-Time 0.80 0.80 0.80 0.80 0.80 TOTAL FTE 28.76 28.76 28.63 28.63 28.63 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $1,663,050 $1,772,219 $1,844,895 $1,844,895 $1,844,895 Employee Benefits 683,304 714,183 772,175 772,175 772,175 Subtotal Personnel Services $2,346,354 $2,486,402 $2,617,070 $2,617,070 $2,617,070 Operating Contractual Services $288,012 $59,548 $53,244 $53,244 $53,244 Internal Service Charges 34,741 48,625 45,351 45,351 45,351 Other Charges 50,361 56,812 58,969 58,969 58,969 Rentals and Leases 5,521 8,443 8,443 8,443 8,443 Capital Outlay 37,769 0 0 0 0 Subtotal Operating $416,404 $173,428 $166,007 $166,007 $166,007 Total General Fund Expenditures $2,762,758 $2,659,830 $2,783,077 $2,783,077 $2,783,077 Total Grant Expenditures 1 $1,071,034 $1,086,926 $1,071,497 $1,071,497 $1,071,497 TOTAL DEPARTMENT EXPENDITURES $3,833,792 $3,746,756 $3,854,574 $3,854,574 $3,854,574 DEDICATED REVENUES Community Development Block Grant (CDBG) $888,425 $708,843 $750,979 $750,979 $750,979 HOME Investment Partnerships Program Fund 182,609 378,083 320,518 320,518 320,518 Community Development Stormwater Charges 612,478 634,340 659,573 659,573 659,573 Rental Inspection Fee - Annual/Periodic 9,100 7,000 5,000 5,000 5,000 Short Term Rental Registration Fee 14,100 8,500 10,000 10,000 10,000 Short Term Rental Program - Civil Penalty 1,500 2,000 2,000 2,000 2,000 Vacant Building Registration Fee 39,149 35,000 38,000 38,000 38,000 Vacant Property Registration - Civil Penalty 39,144 30,000 33,000 33,000 33,000 Derelict - Civil Penalty 0 15,000 24,000 24,000 24,000 Neighborhood Services 22,724 25,000 25,000 25,000 25,000 TOTAL DEDICATED REVENUES $1,809,229 $1,843,766 $1,868,070 $1,868,070 $1,868,070 TOTAL CITY COST $2,024,563 $1,902,990 $1,986,504 $1,986,504 $1,986,504 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 154 General Fund Community Development Community Development Budget Description The Department Submitted FY 2027 Community Development budget of $2,783,077 represents a 4.6% increase of $123,247 compared to the Adopted FY 2026 budget of $2,659,830. Highlights of the Department Submitted FY 2027 budget include: ▪ $130,668 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $6,304 decrease in Contractual Services reflecting reductions to meet the maximum City cost allocation. ▪ $3,274 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $2,157 increase in Other Charges reflecting historical spending. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Community Development budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 155 General Fund Community Development Community Development – Office of the Director. Responsible for the overall leadership and administration of the department in three core service areas - Development Services, Community Growth and Revitalization, and Code Compliance. Secures and manages funds from the U.S. Department of Housing and Urban Development for the Community Development Block Grant (CDBG) and HOME Investment Partnerships Program Fund programs. Assists neighborhoods and civic groups in planning and implementing projects for the benefit of the community. Additionally, costs associated with the Downtown Lynchburg Association (DLA) Executive Director position are supported by this Division. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 3.0 3.0 3.0 3.0 3.0 Grant Funded Full-Time 1.0 1.0 1.0 1.0 1.0 Grant Funded Part-Time 0.8 0.8 0.8 0.8 0.8 TOTAL FTE 4.8 4.8 4.8 4.8 4.8 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $324,857 $335,212 $366,126 $366,126 $366,126 Employee Benefits 117,615 121,959 136,107 136,107 136,107 Subtotal Personnel Services $442,472 $457,171 $502,233 $502,233 $502,233 Operating Contractual Services $0 $310 $0 $0 $0 Other Charges 9,446 9,042 8,875 8,875 8,875 Rentals and Leases 5,521 7,443 7,443 7,443 7,443 Subtotal Operating $14,967 $16,795 $16,318 $16,318 $16,318 Total General Fund Expenditures $457,439 $473,966 $518,551 $518,551 $518,551 1 Total Grant Expenditures $1,071,034 $1,086,926 $1,071,497 $1,071,497 $1,071,497 TOTAL EXPENDITURES $1,528,473 $1,560,892 $1,590,048 $1,590,048 $1,590,048 DEDICATED REVENUES Community Development Block Grant (CDBG) $888,425 $708,843 $750,979 $750,979 $750,979 HOME Investment Partnerships Program Fund 182,609 378,083 320,518 320,518 320,518 Community Development Stormwater Charges 74,436 74,812 84,122 84,122 84,122 TOTAL DEDICATED REVENUES $1,145,470 $1,161,738 $1,155,619 $1,155,619 $1,155,619 TOTAL CITY COST $383,003 $399,154 $434,429 $434,429 $434,429 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 156 General Fund Community Development Community Development – Inspections and Code Compliance Division. Reviews building and site plans for compliance with the Uniform Statewide Building Code; issues permits for new construction, alterations, additions, renovations, and demolitions within the City; and enforces the Property Maintenance Code, the Rental Inspection Program, the Vacant Building Registration Program, and provisions of the Nuisance ordinance. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 12.00 12.00 13.00 13.00 13.00 City Funded Part-Time 0.73 0.73 0.73 0.73 0.73 City Funded Hourly 1.23 1.23 1.10 1.10 1.10 TOTAL FTE 13.96 13.96 14.83 14.83 14.83 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $782,442 $819,353 $894,313 $894,313 $894,313 Employee Benefits 322,185 319,238 370,278 370,278 370,278 Subtotal Personnel Services $1,104,627 $1,138,591 $1,264,591 $1,264,591 $1,264,591 Operating Contractual Services $220,278 $31,288 $26,844 $26,844 $26,844 Internal Service Charges 25,498 36,643 33,082 33,082 33,082 Other Charges 25,841 25,002 25,776 25,776 25,776 Rentals and Leases 0 1,000 1,000 1,000 1,000 Capital Outlay 37,769 0 0 0 0 Subtotal Operating $309,386 $93,933 $86,702 $86,702 $86,702 TOTAL EXPENDITURES $1,414,013 $1,232,524 $1,351,293 $1,351,293 $1,351,293 DEDICATED REVENUES Community Development Stormwater Charges $71,358 $74,018 $77,169 $77,169 $77,169 Rental Inspection Fee - Annual/Periodic 9,100 7,000 5,000 5,000 5,000 Vacant Building Registration Fee 39,149 35,000 38,000 38,000 38,000 Vacant Property Registration - Civil Penalty 39,144 30,000 33,000 33,000 33,000 Derelict - Civil Penalty 0 15,000 24,000 24,000 24,000 Neighborhood Services 22,724 25,000 25,000 25,000 25,000 TOTAL DEDICATED REVENUES $181,475 $186,018 $202,169 $202,169 $202,169 TOTAL CITY COST $1,232,538 $1,046,506 $1,149,124 $1,149,124 $1,149,124 City of Lynchburg, Virginia, Operating Budget, FY 2027 157 General Fund Community Development Community Development – Planning Division. Reviews and approves all site plans and subdivision plats. Makes recommendations to the Planning Commission concerning rezonings, conditional use permits, and Comprehensive Plan amendments. Serves as secretary to the Planning Commission and Historic Preservation Commission. Serves as staff liaison to City Council concerning land use matters. Responsible for updating the Comprehensive Plan, Zoning Ordinance and Historic District Design Guidelines. Coordinates Neighborhood Plan implementation and provides technical assistance to citizens/developers concerning land use issues. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 5 4 4 4 TOTAL FTE 5 5 4 4 4 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $265,927 $323,362 $282,892 $282,892 $282,892 Employee Benefits 112,688 139,394 123,692 123,692 123,692 Subtotal Personnel Services $378,615 $462,756 $406,584 $406,584 $406,584 Operating Contractual Services $50,735 $12,850 $11,500 $11,500 $11,500 Other Charges 6,928 11,089 12,439 12,439 12,439 Subtotal Operating $57,663 $23,939 $23,939 $23,939 $23,939 TOTAL EXPENDITURES $436,278 $486,695 $430,523 $430,523 $430,523 DEDICATED REVENUES Community Development Stormwater Charges $95,800 $83,696 $86,442 $86,442 $86,442 TOTAL DEDICATED REVENUES $95,800 $83,696 $86,442 $86,442 $86,442 TOTAL CITY COST $340,478 $402,999 $344,081 $344,081 $344,081 City of Lynchburg, Virginia, Operating Budget, FY 2027 158 General Fund Community Development Community Development – Zoning and Natural Resources Division. Conducts development reviews, investigates complaints, and ensures compliance with the Zoning, Erosion and Sediment Control and Stormwater Management ordinances. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 5 5 5 5 TOTAL FTE 5 5 5 5 5 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $289,824 $294,292 $301,564 $301,564 $301,564 Employee Benefits 130,816 133,592 142,098 142,098 142,098 Subtotal Personnel Services $420,640 $427,884 $443,662 $443,662 $443,662 Operating Contractual Services $16,999 $15,100 $14,900 $14,900 $14,900 Internal Service Charges 9,243 11,982 12,269 12,269 12,269 Other Charges 8,146 11,679 11,879 11,879 11,879 Subtotal Operating $34,388 $38,761 $39,048 $39,048 $39,048 TOTAL EXPENDITURES $455,028 $466,645 $482,710 $482,710 $482,710 DEDICATED REVENUES Community Development Stormwater Charges $370,884 $401,814 $411,840 $411,840 $411,840 Short Term Rental Registration Fee 14,100 8,500 10,000 10,000 10,000 Short Term Rental Program - Civil Penalty 1,500 2,000 2,000 2,000 2,000 TOTAL DEDICATED REVENUES $386,484 $412,314 $423,840 $423,840 $423,840 TOTAL CITY COST $68,544 $54,331 $58,870 $58,870 $58,870 City of Lynchburg, Virginia, Operating Budget, FY 2027 159 General Fund Community Development OFFICE OF ECONOMIC DEVELOPMENT AND TOURISM AND MUSEUMS POSITION SUMMARY 15.40 City Funded Positions Director 1.55 Hourly Positions Airport Director (Position in (1) 16.95 Total Funded Positions Airport Fund) Assistant Director Marketing Administrative Services Assistant Director of Economic Manager Associate IV of Tourism Development (1) (1) (1) (1) Business Digital Marketing Economic Development Chief Public History Economic Coordinator and Tourism Coordinator Officer Development Development (1) (1) (1) Manager Manager (Position in (1) Airport Fund) Sales Manager Museum Curator (1) (1) Administrative Services Associate IV (1) Public Engagement Coordinator (1) Museum Experience Leader (2.40) City of Lynchburg, Virginia, Operating Budget, FY 2027 160 General Fund Community Development Office of Economic Development and Tourism and Museums. Office of Economic Development and Tourism. The Office of Economic Development and Tourism (OEDT) works to position the City of Lynchburg for investment by businesses, residents, talent and visitors, as the lead Destination Marketing and Economic Development Organization for the City. OEDT provides resources tailored to business needs, including site selection, financing and workforce development to improve the business climate, create jobs and expand the economic base of the City. The office also manages two industrial parks, Ivy Creek Innovation Center and Lynchburg Center for Industry, promotes and administers planning for property development and administers state and local business incentives to support a robust business attraction and expansion program. Additionally, staff develops a comprehensive marketing strategy to promote the City to current and potential employers, workforce talent, and anchor institutions through business visitation, innovative partnerships and through digital resources such as OpportunityLynchburg.com and LYHLovesYou.com websites. As the City's Destination Marketing Organization, the department drives economic growth and sustainability by supporting asset development and effectively marketing the City and region as a preferred destination for meetings and conferences, sporting events, group tour/travel and leisure visitors. Through strategic partnerships, direct sales coordination, digital marketing strategies including the LYH Loves You campaign and LynchburgVirginia.org website, media relations, and support for events and conferences, staff supports the delivery of excellent Lynchburg experiences to drive lodging, meals, amusement, and sales tax revenue for the City. The department also manages the Lynchburg Museum and Visitor Services and serves as the point of contact for special events in the City. Economic Development Authority (EDA) of the City of Lynchburg. The Office of Economic Development and Tourism staffs the Economic Development Authority of the City of Lynchburg (the EDA), which develops industrial parks and buildings within the City and is responsible for the Lynchburg’s economic development incentive programs. Lynchburg’s EDA actively pursues investment and development opportunities and works to elevate the economic development profile of the business community. Museums. Established in 1976, the Lynchburg Museum System manages the official history museums and archives of the City of Lynchburg. Its mission is to collect, interpret, preserve, and share the history and culture of Lynchburg, Virginia, and the surrounding area. Since 2017 the Museum System has been a division of the City’s Office of Economic Development and Tourism, working in partnership with the non-profit Lynchburg Museum Foundation. The Museum System is responsible for operating two museums: the Lynchburg Museum and Visitor Center in the Old Court House at the top of Monument Terrace and Point of Honor, the former plantation site on Daniel’s Hill. These museums preserve over 100,000 artifacts and share the diverse stories of three centuries of local history with residents, tourists, and students of all ages. City of Lynchburg, Virginia, Operating Budget, FY 2027 161 General Fund Community Development Office of Economic Development and Tourism and Museums. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 13.00 13.00 13.00 13.00 13.00 City Funded Part-Time 3.60 2.15 2.40 2.40 2.40 City Funded Hourly 1.80 1.80 1.55 1.55 1.55 TOTAL FTE 18.40 16.95 16.95 16.95 16.95 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $905,890 $1,012,745 $1,078,718 $1,078,718 $1,078,718 Employee Benefits 350,309 389,060 424,494 424,494 424,494 Subtotal Personnel Services $1,256,199 $1,401,805 $1,503,212 $1,503,212 $1,503,212 Operating Contractual Services $231,711 $245,541 $243,700 $243,700 $243,700 Internal Service Charges 3,026 7,371 3,610 3,610 3,610 Other Charges 712,440 691,611 638,139 638,139 638,139 Rentals and Leases 16,956 23,486 21,800 21,800 21,800 Subtotal Operating $964,133 $968,009 $907,249 $907,249 $907,249 Total General Fund Expenditures $2,220,332 $2,369,814 $2,410,461 $2,410,461 $2,410,461 Total Grant Expenditures 1 $375,048 $215,000 $215,000 $215,000 $215,000 TOTAL EXPENDITURES $2,595,380 $2,584,814 $2,625,461 $2,625,461 $2,625,461 DEDICATED REVENUES CFSA Localities/Other Reimbursements $122,480 $0 $0 $0 $0 CFSA Use of (Addition to) Fund Balance (57,319) 0 0 0 0 Diggs Trust (Lynchburg Museum System) 37,820 36,000 36,000 36,000 36,000 Photograph Reproduction Fees 0 100 100 100 100 Reimbursement - Point of Honor/Carriage House 29,594 28,000 28,000 28,000 28,000 Rental of Museum Facilities 1,740 500 1,000 1,000 1,000 TOTAL DEDICATED REVENUES $134,315 $64,600 $65,100 $65,100 $65,100 TOTAL CITY COST $2,461,065 $2,520,214 $2,560,361 $2,560,361 $2,560,361 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 162 General Fund Community Development Office of Economic Development and Tourism and Museums Budget Description The Department Submitted FY 2027 Office of Economic Development and Tourism and Museums budget of $2,410,461 represents a 1.7% increase of $40,647 compared to the Adopted FY 2026 budget of $2,369,814. Highlights of the Department Submitted FY 2027 budget include: ▪ $101,407 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance and structure adjustments. ▪ $1,841 decrease in Contractual Services reflecting reductions to meet the maximum City cost allocation. ▪ $3,761 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $53,472 decrease in Other Charges reflecting reductions to meet the maximum City cost allocation. ▪ $1,686 decrease in Rentals and Leases reflecting reductions to meet the maximum City cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2026 Office of Economic Development and Tourism and Museums budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 163 General Fund Community Development Office of Economic Development and Tourism. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 9.00 9.00 9.00 9.00 9.00 City Funded Hourly 1.80 1.80 1.55 1.55 1.55 TOTAL FTE 10.80 10.80 10.55 10.55 10.55 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $574,380 $705,350 $756,735 $756,735 $756,735 Employee Benefits 235,718 276,284 304,359 304,359 304,359 Subtotal Personnel Services $810,098 $981,634 $1,061,094 $1,061,094 $1,061,094 Operating Contractual Services $218,597 $228,141 $226,300 $226,300 $226,300 Internal Service Charges 1,775 3,788 2,053 2,053 2,053 Other Charges 671,945 654,251 600,209 600,209 600,209 Rentals and Leases 2,122 4,186 2,500 2,500 2,500 Subtotal Operating $894,439 $890,366 $831,062 $831,062 $831,062 Total General Fund Expenditures $1,704,537 $1,872,000 $1,892,156 $1,892,156 $1,892,156 1 Total Grant Expenditures $375,048 $215,000 $215,000 $215,000 $215,000 TOTAL EXPENDITURES $2,079,585 $2,087,000 $2,107,156 $2,107,156 $2,107,156 DEDICATED REVENUES CFSA Localities/Other Reimbursements $122,480 $0 $0 $0 $0 CFSA Use of (Addition to) Fund Balance (57,319) 0 0 0 0 TOTAL DEDICATED REVENUES $65,161 $0 $0 $0 $0 TOTAL CITY COST $2,014,424 $2,087,000 $2,107,156 $2,107,156 $2,107,156 1 Grant details are located in the Other Funds section of this document. City of Lynchburg, Virginia, Operating Budget, FY 2027 164 General Fund Community Development Office of Economic Development and Tourism – Museums. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 4.00 4.00 4.00 4.00 4.00 City Funded Part-Time 3.60 2.15 2.40 2.40 2.40 TOTAL FTE 7.60 6.15 6.40 6.40 6.40 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $331,510 $307,395 $321,983 $321,983 $321,983 Employee Benefits 114,591 112,776 120,135 120,135 120,135 Subtotal Personnel Services $446,101 $420,171 $442,118 $442,118 $442,118 Operating Contractual Services $13,114 $17,400 $17,400 $17,400 $17,400 Internal Service Charges 1,251 3,583 1,557 1,557 1,557 Other Charges 40,495 37,360 37,930 37,930 37,930 Rentals and Leases 14,834 19,300 19,300 19,300 19,300 Subtotal Operating $69,694 $77,643 $76,187 $76,187 $76,187 TOTAL EXPENDITURES $515,795 $497,814 $518,305 $518,305 $518,305 DEDICATED REVENUES Diggs Trust (Lynchburg Museum System) $37,820 $36,000 $36,000 $36,000 $36,000 Photograph Reproduction Fees 0 100 100 100 100 Reimbursement - Point of Honor/Carriage House 29,594 28,000 28,000 28,000 28,000 Rental of Museum Facilities 1,740 500 1,000 1,000 1,000 TOTAL DEDICATED REVENUES $69,154 $64,600 $65,100 $65,100 $65,100 TOTAL CITY COST $446,641 $433,214 $453,205 $453,205 $453,205 City of Lynchburg, Virginia, Operating Budget, FY 2027 165 General Fund Community Development DEPARTMENT OF COMMUNICATIONS AND PUBLIC ENGAGEMENT POSITION SUMMARY 15 City Funded Positions 15 Total Funded Positions Director (1) Public Relations Assistant Director Manager (1) (1) Communications Senior Broadcast Manager Coordinator (3) (1) Senior Broadcast Communications Coordinator II Coordinator (1) (1) Communications Communications Coordinator I Assistant (1) (1) Customer Service Coordinator (1) Customer Service Specialist (3) City of Lynchburg, Virginia, Operating Budget, FY 2027 166 General Fund Community Development Department of Communications and Public Engagement. The Department of Communications and Public Engagement is dedicated to fostering transparent communication and meaningful connections between the City of Lynchburg and its residents. It develops and implements strategic public relations and marketing initiatives to promote community awareness, encourage citizen engagement, and support City departments in delivering key messages. The department's responsibilities span five core areas: media relations provides timely updates and emerging news about City government activities to the media and public; strategic communications manages key messaging, crisis communications, and special projects to effectively address community needs and priorities; website & social media marketing administers content for the City’s official website, www.lynchburgva.gov, and social media accounts, including Facebook, YouTube, and X (formerly Twitter), to engage with residents digitally; broadcast services produces and broadcasts public meetings and events on LTV/Channel 15 and streaming platforms to enhance government transparency; and the Citizens First Information Center serves as a one-stop resource for residents seeking City-related services or information, ensuring efficient and customer- focused support. The department coordinates a consolidated communications strategy for City departments to deploy marketing campaigns, amplify public awareness, and promote participation in programs and services that enrich community life. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 10 15 15 15 15 TOTAL FTE 10 15 15 15 15 BUDGET SUMMARY EXPENDITURES Personnel Services Salaries $789,600 $942,487 $989,292 $989,292 $989,292 Employee Benefits 340,699 412,653 444,678 444,678 444,678 Subtotal Personnel Services $1,130,299 $1,355,140 $1,433,970 $1,433,970 $1,433,970 Operating Contractual Services $136,642 $206,369 $185,465 $185,465 $185,465 Internal Service Charges 1,333 1,897 1,923 1,923 1,923 Other Charges 84,125 61,663 81,369 81,369 81,369 Rentals and Leases 1,285 1,200 1,200 1,200 1,200 Subtotal Operating $223,385 $271,129 $269,957 $269,957 $269,957 TOTAL CITY COST $1,353,684 $1,626,269 $1,703,927 $1,703,927 $1,703,927 City of Lynchburg, Virginia, Operating Budget, FY 2027 167 General Fund Community Development Department of Communications and Public Engagement Budget Description The Department Submitted FY 2027 Department of Communications and Public Engagement budget of $1,703,927 represents a 4.8% increase of $77,658 compared to the Adopted FY 2026 budget of $1,626,269. Highlights of the Department Submitted FY 2027 budget include: ▪ $78,830 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance and structure adjustments. ▪ $20,904 decrease in Contractual Services reflecting more accurate coding of expenses. ▪ $19,706 increase in Other Charges reflecting the addition of the digital asset management system. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Department of Communications and Public Engagement budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 168 General Fund External Service Providers External Service Providers. The City provides funding to external organizations that provide various mandated, contractual, or discretionary services to the community. Agency Manager's Actual Adopted Requested Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY Mandated Blue Ridge Regional Jail Authority (BRRJA) $7,084,836 $7,455,505 $7,536,933 $7,536,933 $7,536,933 Central Virginia Planning District Commission (CVPDC) 54,086 54,497 55,203 55,203 55,203 Central Virginia Regional Radio Board (CVRRB) 716,135 735,777 754,468 754,468 754,468 Horizon Behavioral Health 943,770 943,770 943,770 943,770 943,770 Lynchburg Health Department 538,969 600,000 600,000 600,000 600,000 $9,337,796 $9,789,549 $9,890,374 $9,890,374 $9,890,374 Contractual Lynchburg Humane Society $575,000 $575,000 $575,000 $575,000 $575,000 Southern Memorial Association (Old City Cemetery) 166,858 151,858 176,858 151,858 151,858 Virginia Cooperative Extension Service 43,276 50,060 51,402 50,060 50,060 $785,134 $776,918 $803,260 $776,918 $776,918 Discretionary American Red Cross $0 $0 $8,927 $0 $0 Brain Injury Solutions 0 0 1,000 0 0 Central Virginia Alliance for Community Living 25,000 0 25,000 25,000 25,000 Central Virginia Community College (CVCC) Board 1,930 0 1,941 0 0 Impact Living Services - Impact First Responders 36,000 36,000 40,000 40,000 40,000 Virginia Legal Aid Society 13,160 0 15,000 0 0 $76,090 $36,000 $91,868 $65,000 $65,000 TOTAL CITY COST $10,199,020 $10,602,467 $10,785,502 $10,732,292 $10,732,292 City of Lynchburg, Virginia, Operating Budget, FY 2027 169 General Fund External Service Providers American Red Cross. The American Red Cross prevents and alleviates human suffering in the face of emergencies by mobilizing the power of volunteers and the generosity of donors. Blue Ridge Regional Jail Authority (BRRJA). The BRRJA is a cooperative effort to provide jail services for the City of Lynchburg and the Counties of Amherst, Appomattox, Bedford, Campbell, and Halifax. Brain Injury Solutions. Provides services to brain injury survivors and their families by making positive, measurable differences in the survivor’s abilities to fulfill their service potential and optimize their reintegration into their families and communities. Central Virginia Alliance for Community Living (formerly Central Virginia Area Agency on Aging). Provides services to help senior citizens maintain their dignity and independence by remaining in their own homes. Central Virginia Community College (CVCC) Board. The City’s share of funding provided by the entire Colleges service region. The funding provided by the service region is used to support College Advisory Board activities. Activities supported include board obligations, community information, and special functions. Central Virginia Planning District Commission (CVPDC) (formerly Region 2000 Local Government Council Regional Commission). Facilitates regional coordination between the members of CVPDC for planning and development. CVPDC consists of the City of Lynchburg, the Towns of Altavista, Amherst, Appomattox, Bedford and Brookneal, and the Counties of Amherst, Appomattox, Bedford, and Campbell. Central Virginia Regional Radio Board (CVRRB). Oversees the regional radio system; participating jurisdictions include: Amherst County, Bedford County, Town of Bedford, and City of Lynchburg. Horizon Behavioral Health (formerly known as the Central Virginia Community Services Board). Supports and promotes the health, independence and self-worth of individuals and families in Central Virginia by providing a continuum of community- based prevention, early intervention, aftercare, and psycho-social rehabilitation services for persons affected by mental health, intellectual disabilities, substance abuse, and co-occurring disorders. Impact Living Services - Impact First Responders. The Impact First Responders program serves our community's first responders through education, peer support, and counseling to address the chronic stress and trauma experienced on and off the job. Lynchburg Health Department. The local match for the Central Virginia Health District of the Commonwealth of Virginia Department of Health. The Central Virginia Health District serves the Counties of Amherst, Appomattox, Bedford and Campbell and the City of Lynchburg. Lynchburg Humane Society. The City contracted with the Lynchburg Humane Society to operate the Animal Shelter for the purpose of impounding and harboring seized, stray, homeless, abandoned, or unwanted animals. Southern Memorial Association. The Old City Cemetery is operated by the Southern Memorial Association, thereby relieving the City government of management of this historic property. Virginia Cooperative Extension Service. A joint program of Virginia Tech, Virginia State University, the United States Department of Agriculture and state and local governments to provide educational programs. Virginia Legal Aid Society. A non-profit law firm that provides free legal information, advice, and representation in civil cases to low-income individuals and families. City of Lynchburg, Virginia, Operating Budget, FY 2027 170 General Fund Transfers/Non-Departmental Transfers/Non-Departmental. Transfers include payments from the General Fund to other funds, generally as a payment for services. Non-departmental includes those miscellaneous components of the City budget that generally do not fit nicely into an individual departmental budget but are widespread throughout. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY Transfers City Capital Projects Fund $5,429,382 $8,443,570 $9,082,528 $9,082,528 $8,667,263 City/Federal/State Aid Fund (Matching Funds) 2,602,060 270,526 282,409 282,409 282,409 Fleet Fund 796,950 751,612 2,177,822 2,177,822 1,277,822 Risk Management Self Insurance Fund 10,126 0 0 0 0 Schools Capital Projects Fund 0 950,000 1,645,222 1,645,222 983,868 Technology Fund 508,419 346,768 343,641 343,641 343,641 Total Transfers $9,346,937 $10,762,476 $13,531,622 $13,531,622 $11,555,003 Non-Departmental College Lake Dam Repairs $520 $0 $0 $0 $0 Employee Appreciation 28,889 43,000 41,000 41,000 41,000 Employee Benefits Workers' Compensation 794,509 1,061,000 1,067,500 1,067,500 1,067,500 Retiree Benefits 2,506,868 3,304,512 3,286,776 3,286,776 3,286,776 Line of Duty Act 451,327 442,768 518,544 518,544 518,544 Unemployment Compensation 55,177 35,000 45,000 45,000 45,000 VRS Group Life Projected Change 0 0 (81,123) (81,123) (81,123) VRS Retirement Projected Change 0 0 (3,114,086) (3,114,086) (3,114,086) Active Employee Health Insurance Projected Increase 0 1,557,768 0 0 0 Reclassification of Health and Dental 733,306 0 0 0 0 Employee Compensation Salary/Market Adjustments 0 1,446,928 0 2,332,500 2,332,500 Employee Programs Tuition Reimbursement 23,822 55,000 35,000 35,000 35,000 Employee Assistance Program 33,432 34,000 34,000 34,000 34,000 Fleet Vehicle (Depreciation) 3,235,726 3,360,630 3,811,758 3,811,758 3,811,758 Health Management Program (9,958) 15,000 15,000 15,000 15,000 Landfill Closure 13,783 0 0 0 0 Lease Accounting (GASB 87) 250,776 0 0 0 0 Managed Vacancy Program 0 (2,100,000) (2,100,000) (2,100,000) (2,100,000) Miscellaneous Accounting Adjustments 1,805 0 0 0 0 Multi-Modal Transportation Planning 0 0 0 500,000 500,000 Planned Budget Savings 0 (538,118) 0 0 0 Professional Fees - Medical and Dental 12,750 12,750 12,750 12,750 12,750 Recruitment 45,319 50,000 50,000 50,000 50,000 Stormwater - General Fund Payment 110,742 114,800 124,500 124,500 124,500 Stormwater - Schools Payment 86,273 90,900 94,800 94,800 94,800 Transportation Contingency 0 0 0 800,000 800,000 Water Fund Payment 957,120 1,118,753 1,110,465 1,110,465 1,110,465 Workplace Safety and Wellness Program 78,310 95,000 95,000 95,000 95,000 Total Non-Departmental $9,410,496 $10,199,691 $5,046,884 $8,679,384 $8,679,384 Total Transfers and Non-Departmental $18,757,433 $20,962,167 $18,578,506 $22,211,006 $20,234,387 City of Lynchburg, Virginia, Operating Budget, FY 2027 171 General Fund Transfers/Non-Departmental TRANSFERS City Capital Projects Fund. Transfer from the General Fund to the City Capital Projects Fund for Pay-As-You-Go projects and Reserves for projects. City/Federal/State Aid Fund (Matching Funds). Amounts appropriated from the General Fund transferred to this fund for matching funds for state and federal grants. Fleet Fund. Transfer from the General Fund to the Fleet Fund for debt service and vehicle replacements. Schools Capital Projects Fund. Transfer from the General Fund Year-End Fund Balance to the Schools Capital Project Fund for school maintenance projects. Technology Fund. Funding from revenue generated by partnership with LUMOS and telecom savings. NON-DEPARTMENTAL College Lake Dam Repairs. Expenses associated with the August 2018 Flood that have been submitted to the Virginia Department of Emergency Management for possible reimbursement. Employee Appreciation. Funding for Employee Awards and Recognition, Retiree Recognition, and Take Your Kids to Work Day. Employee Benefits. Workers’ compensation, retiree benefits, and other benefit payments as required by the fringe benefit program. For FY 2027, the VRS Group Life Projected Change and VRS Retirement Projected Change was not available until after department budgets were submitted/balanced. Staff is including the estimated change to department budgets in this code and these changes will be moved to department budgets. Employee Compensation. Funding for salary/market adjustments for non-sworn employees. For FY 2027, the funding for the joint Public Safety Pay Plan is included. Employee Programs. Funding for Tuition Assistance and the Employee Assistance Program. Fleet Vehicle (Depreciation). Cost for depreciation of vehicles. Health Management Program. Funding to provide wellness programs to assist in preventative care, and vision coverage for employees enrolled in the health management program. Landfill Closure. Payment made to Region 2000 Services Authority for landfill post closure costs. Lease Accounting (GASB 87). Implementation of GASB 87 in FY 2022: requires a year-end entry to account for all leases. Managed Vacancy Program. Budgeting for vacant City positions. Multi-Modal Transportation Planning. Funding to initiate a comprehensive multi-modal transportation plan that includes evaluating existing bus routes and future mobility options. Planned Budget Savings. City Council Special Called Meeting 06-30-25. Professional Fees – Medical and Dental. Cost of independent actuarial and consulting services to support effective benefits management. Recruitment. Funding to serve as a resource to support recruitment efforts. Stormwater – General Fund Payment. Funding for Stormwater Fees related to City owned buildings. Stormwater – Schools Payment. Funding for Stormwater Fees related to City owned school buildings. Transportation Contingency. Funding to address current transit needs. Water Fund Payment. Transfer to the Water Fund for the City’s fire hydrant use. Workplace Safety and Wellness Program. Funding to encourage the safety and health of current employees. City of Lynchburg, Virginia, Operating Budget, FY 2027 172 General Fund Debt Service Debt Overview The City utilizes different financing tools for capital projects depending on the type of project. A “capital project” is defined as an acquisition that represents a public betterment to the community, has a life of not less than twenty (20) years following its purchase, construction or other acquisition, and has a total cost of not less than twenty-five thousand dollars ($25,000). The City uses a combination of general obligation and revenue bonds to debt fund building (city and schools), transportation, economic development, parks and recreation, water, sewer, stormwater, and airport projects. General Obligation (GO) Bonds are backed by the full faith of the government and are graded based on the credit worthiness of the local government. GO Bonds issued for governmental fund projects are considered tax-supported obligations and are expected to be repaid from General Fund tax revenue. GO Bonds issued for enterprise fund projects are considered to be revenue-supported obligations and are expected to be repaid from the revenue generated by the individual funds, primarily through user charges. Revenue bonds are secured solely by and payable solely from revenues of the water, sewer, or stormwater system. Revenues from the system are irrevocably pledged to the payment of principal and interest of the bond. The City utilizes a “just in time financing” strategy developed by the City’s financial advisors, Davenport & Company. This strategy utilizes the use of a line of credit in order to minimize the City’s debt service costs while major projects are still in the planning stages because interest is only paid on the drawn balance. The City will initially fund its capital projects via a 2-3-year drawdown Line of Credit. On or prior to the final maturity dates of the Line of Credit, the City will permanently finance the drawn balance. Standard Moody’s Credit Rating Scales by Fitch & Poor’s Investors Agency Ratings Global Service Ratings City of Lynchburg, Ratings AA+ Aa2 AA+ Prime AAA Aaa AAA AA+ Aa1 AA+ High Grade AA Aa2 AA AA- Aa3 AA- A+ A1 A+ Upper Medium Grade A A2 A A- A3 A- BBB+ Baa1 BBB+ Lower Medium Grade BBB Baa2 BBB BBB- Baa3 BBB- BB+ Ba1 BB+ BB Ba2 BB B+ Ba3 B+ B B1 B B- B2 B- CCC B3 CCC+ Non-investment grade Caa1 CCC considered junk bonds Caa2 CCC- CC Caa3 CC C Ca C C D / D / Excerpt from the City’s FY 2025 Annual Comprehensive Financial Report (ACFR) “The City’s general obligation bonds continued to maintain an Aa2 rating from Moody’s Investors Service, an AA+ rating from Fitch Ratings, and an AA+ from Standard & Poor’s Global Ratings.” City of Lynchburg, Virginia, Operating Budget, FY 2027 173 General Fund Debt Service Long-Term Debt Total outstanding debt was $367.7 million with $187.6 million of business-type activities debt supported by the individual funds, resulting in $180.1 million in outstanding debt for governmental activities. Liabilities of $11.4 million for compensated absences and workers compensation were excluded. Long-Term Debt Obligations As of June 30, 2025/2024 (in millions) Governmental Business-type Total Primary Percentage Activites Activities Government Change 2025 2024 2025 2024 2025 2024 2025-2024 General obligation bonds $ 164.9 $ 175.5 $ 79.7 $ 83.4 $ 244.6 $ 258.9 -6% General obligation-Direct borrowing 2.6 3.3 - - 2.6 3.3 -21% Revenue bonds - - 83.8 90.3 83.8 90.3 -7% Bond anticipation notes 8.9 0.5 24.0 11.5 32.9 12.0 174% Lease obligations 2.8 2.7 0.1 0.1 2.9 2.8 4% Other long-term payables 0.9 1.3 - - 0.9 1.3 -31% Total $ 180.1 $ 183.3 $ 187.6 $ 185.3 $ 367.7 $ 368.6 0% Total new debt of $21.1 million was issued, of which $8.6 million was for governmental activities, and $12.5 million was for business-type activities and includes: • $20.9 million of bond anticipation notes, of which $8.4 million was for governmental activities and $12.5 million was for business-type activities. • $0.3 million of lease obligations, all of which was for governmental activities. The City retired $22.0 million of outstanding principal. The governmental activities principal retirements were $11.8 million and the business-type activities principal retirements were $10.2 million and include: • $21.9 million in planned principal retirements, of which $11.7 million was for governmental activities and $10.2 million was for business-type activities. • $0.2 million in lease payments, all of which was for governmental activities. The City’s general obligation bonds continued to maintain an Aa2 rating from Moody’s Investors Service, an AA+ rating from Fitch Ratings, and an AA+ from Standard & Poor’s Global Ratings. These credit ratings were last affirmed in April 2024 for the City’s issuance of $69.3 million General Obligation Public Improvement Refunding Bonds, Series 2024 on May 7, 2024. The agencies noted the City’s stable and mature economic base, strong financial management, strong reserves and liquidity, healthy revenue growth, and manageable liabilities and fixed cost when reaffirming the ratings. On July 18, 2023 the City issued a three-year General Obligation Bond Anticipation Note and concurrently entered into a line of credit Financing Agreement with JPMorgan Chase Bank, N.A. The Agreement provided for borrowings of up to $68.5 million to provide interim financing for qualifying city, school, water, sewer, stormwater, airport and fleet capital improvements. Interest on the unpaid principal is equal to the sum of (i) 80% times adjusted term secured overnight financing rate (SOFR), plus (ii) 0.55%, as calculated by the Lender. Interest shall be computed on the basis of the actual number of days elapsed in a 360- day year. Interest is paid monthly. All outstanding amounts are due on June 15, 2026. The unused line of credit as of June 30, 2025 is $35.6 million. The Constitution of Virginia limits the amount of general obligation debt a governmental entity may issue to 10% of the total assessed value of real property. As of June 30, 2025, the City’s assessed value of real property was $8.1 billion. The City’s debt is less than the current debt limitation of $807.4 million. City of Lynchburg, Virginia, Operating Budget, FY 2027 174 General Fund Debt Service Long-Term Debt (continued) The City’s debt management policy states that tax-supported debt should not exceed 4.5% of net assessed valuation of taxable property in the City of Lynchburg. For the purposes of calculating this ratio, assessed value includes real property and personal property. As of June 30, 2025, debt to assessed value was 2.10%. The debt policy also states that the 10-year principal payout ratio shall not be less than 60% at the end of each adopted five-year Capital Improvement Program for tax- supported general obligation indebtedness. As of June 30, 2025, the 10-year principal payout ratio was 71.85%. Detailed information on the City’s long-term debt is included in Note 9 of this report. City of Lynchburg, Virginia, Operating Budget, FY 2027 175 General Fund Debt Service Note 9: Long-Term Liabilities Primary Government: General Obligation Debt: Interest Rates Public Proprietary As of June 30, 2025 (%) Date Issued Final Maturity Original Issue Improvements School Facilities Funds Total Bond Antic ipa tion Note Public Improvement Draw- down loan facility Variable- SOFR 07/18/23 06/15/26 $ 68,500,000 $ 7,503,612 $ 1,412,039 $ 24,019,729 $ 32,935,380 G e ne ra l O bliga tion Bonds VA Resources Authority 0.00 03/24/94 06/01/26 3,976,369 - - 129,732 129,732 VPSA General Obligation 4.60- 5.10 11/10/05 07/15/25 6,411,957 - 372,067 - 372,067 VPSA General Obligation 0.00 11/13/09 09/01/26 10,255,000 - 1,460,000 - 1,460,000 Public Improvement 2.00- 5.00 05/19/16 02/01/46 26,945,000 9,161,284 - 9,953,716 19,115,000 Public Improvement Refunding 2.00- 5.00 05/19/16 02/01/38 20,350,000 1,622,093 - 9,162,907 10,785,000 Public Improvement Refunding 3.00- 5.00 09/26/17 08/01/39 29,100,000 2,689,472 7,643,960 11,121,568 21,455,000 Public Improvement 2.00- 5.00 01/30/20 08/01/49 49,425,000 31,945,000 3,860,000 11,660,000 47,465,000 Public Improvement Refunding 4.00- 5.00 10/29/20 12/01/33 15,340,000 2,879,243 2,099,336 3,301,421 8,280,000 Public Improvement 4.00- 5.00 03/07/23 08/01/52 66,990,000 32,155,000 4,200,000 27,310,000 63,665,000 VA Resources Authority 0.50 01/30/24 06/01/45 7,500,000 7,500,000 - - 7,500,000 Public Improvement Refunding 4.00- 5.00 05/07/24 06/01/44 69,375,000 10,506,647 43,008,655 10,869,698 64,385,000 G e ne ra l O bliga tion- Dire c t Borrowings Public Improvement 2.75 10/23/13 12/01/28 10,000,000 1,881,583 249,617 532,800 2,664,000 $ 107,843,934 $ 64,305,674 $ 108,061,571 $ 280,211,179 Authorized and unissued general obligation public improvement bonds amounted to $80,005,774 at June 30, 2025. As of June 30, the City’s Primary Government had outstanding general obligation debt of $280,211,179, including direct borrowings from commercial banks totaling $2,664,000. For all general obligation debt, the full faith and credit of the City are irrevocably pledged to the punctual payment of the principal of and interest on the Bonds as the same become due. In each year while any Bonds are outstanding and unpaid, the Council shall be authorized and required to levy and collect annually, at the same time and in the same manner as other taxes of the City are assessed, levied and collected, a tax upon all taxable property within the City, over and above all other taxes, authorized or limited by law and without limitation as to rate or amount, sufficient to pay when due the principal of and interest on the Bonds to the extent other funds of the City are not lawfully available and appropriated for such purpose. City of Lynchburg, Virginia, Operating Budget, FY 2027 176 General Fund Debt Service Note 9: Long-Term Liabilities (continued) Primary Government (continued): General Obligation Debt (continued): Direct Borrowing- Event of Default Provisions- Series 2013 Bonds (Issued 10/23/2013): The events of default (“Events of Default”) with respect to this Bond shall be (i) the failure to pay principal of or interest on this Bond when due, (ii) the failure to perform or observe the covenants set forth in Sections 4 and 5 of the Authorizing Resolution, (iii) any representation or warranty made by the City Manager on behalf of the City in the Certificate of the City Manager as to Representations, Warranties and Covenants of the City of Lynchburg, Virginia, dated October 23, 2013, proving to have been incorrect when made or confirmed, (iv) a default by the City in the payment of the principal of or interest on any other general obligation indebtedness of the City, and (v) the downgrade of the City’s general obligation bond rating below BBB by Fitch Ratings or Baa2 by Moody’s Investors Service or BBB by Standard & Poor’s Ratings Services. Upon the occurrence and continuance of an Event of Default this Bond shall bear interest at the rate of four percent (4%) per annum and the Purchaser shall have the right to declare the principal amount of this Bond to be immediately due and payable and may exercise its rights of remedies available to it under the Authorizing Resolution, at law or in equity. Legal Debt Limit: The Constitution of Virginia, Article VII, Section 10(a) sets forth the City’s legal debt limit at ten percent (10%) of its real estate assessed valuation for the issuance of any bonds or other interest-bearing obligations. As shown in Supplementary Statistical Table 22, as of June 30, the City’s debt limit was $807.4 million. The City’s aggregate general obligation indebtedness was $280.2 million and the City’s legal debt margin (amount available for issuance of additional debt) was $527.2 million. Debt Management Policy: The City’s Debt Management Policy, which was reaffirmed on January 24, 2023, limits tax-supported debt to four and a half percent (4.50%) of its net assessed valuation of taxable property (general obligation bonds issued for self-supporting enterprise funds are not included in this calculation). As shown in the Supplementary Statistical Table 21, outstanding tax-supported debt was 2.10% of net assessed valuation of taxable property. The Policy also states that the 10-Year Principal Payout Ratio shall not be less than 60% at the end of each adopted five-year Capital Improvement Program. The principal payout ratio for the year ended June 30 was 71.85%. There are no overlapping tax jurisdictions. City of Lynchburg, Virginia, Operating Budget, FY 2027 177 General Fund Debt Service Note 9: Long-Term Liabilities (continued) Primary Government (continued): Revenue Debt: Interest Date Final Final Water Sewer Stormwater As of June 30, 2025 Rates % Issued Maturity Issue Fund Fund Fund Total V irginia Re sourc e s Authority Public Utility Revenue Bonds 0.00 03/28/95 06/01/26 $ 6,541,207 $ - $ 182,989 $ - $ 182,989 Public Utility Revenue Bonds 0.00 08/10/95 12/01/27 10,000,000 - 734,127 - 734,127 Public Utility Revenue Bonds 0.00 06/27/96 12/01/27 8,000,000 - 568,286 - 568,286 Public Utility Revenue Bonds 0.00 07/17/97 06/01/29 7,591,540 - 928,354 - 928,354 Public Utility Revenue Bonds 0.00 08/21/98 06/01/30 6,203,000 - 968,184 - 968,184 Public Utility Revenue Bonds 0.00 02/15/01 06/01/31 735,000 - 140,921 - 140,921 Public Utility Revenue Bonds 0.00 11/06/01 12/01/32 1,413,613 - 350,408 - 350,408 Public Utility Revenue Bonds 0.00 09/15/03 06/01/35 2,350,165 - 782,542 - 782,542 Public Utility Revenue Bonds 0.00 05/20/04 12/01/36 6,000,000 - 2,300,000 - 2,300,000 Public Utility Revenue Bonds 0.00 05/17/05 06/01/37 6,700,000 - 2,680,000 - 2,680,000 Public Utility Revenue Bonds 0.00 06/28/06 12/01/38 9,600,000 - 4,320,000 - 4,320,000 Public Utility Revenue Bonds 0.00 06/20/07 06/01/39 7,000,000 - 3,266,667 - 3,266,667 Public Utility Revenue Bonds 0.00 06/05/08 11/01/40 12,350,000 - 6,380,834 - 6,380,834 Public Utility Revenue Bonds 0.00 06/25/09 06/01/41 19,000,000 - 10,133,333 - 10,133,333 Public Utility Revenue Bonds 0.00 06/17/10 06/01/42 13,100,000 - 7,423,333 - 7,423,333 Public Utility Revenue Bonds 0.00 06/15/11 02/01/33 9,343,149 - 3,732,593 - 3,732,593 Public Utility Revenue Bonds 0.00 06/15/11 08/01/44 10,100,000 - 6,565,000 - 6,565,000 Public Utility Revenue Bonds 0.00 06/06/12 01/01/44 7,000,000 - 4,433,333 - 4,433,333 Public Utility Revenue Bonds 0.00 01/05/17 02/01/38 1,697,269 - - 1,139,041 1,139,041 Public Utility Revenue Bonds 0.00 09/18/18 10/01/40 32,000,000 - 24,800,000 - 24,800,000 Public Utility Revenue Bonds 0.00 07/30/20 05/01/41 1,500,000 - 1,200,000 - 1,200,000 Public Utility Revenue Bonds 1.00 06/07/24 10/01/44 775,000 775,000 - - 775,000 $ 775,000 $ 81,890,904 $ 1,139,041 $ 83,804,945 The revenue bonds have been issued in accordance with the terms of an indenture agreement with the Virginia Resources Authority, a public body corporate and a political subdivision of the Commonwealth of Virginia (the “Authority”), as Administrator of the Virginia Water Facilities Revolving Fund and Virginia Water Supply Revolving Fund. Pursuant to Chapter 22 Title 62.1 of the Code of Virginia (1950), as amended (the “Act”), the General Assembly created a permanent and perpetual fund known as the “Virginia Water Facilities Revolving Fund (the “Fund”). In conjunction with the State Water Control Board, the Authority administers and manages the Fund. From the Fund, the Authority from time to time makes loans to and acquires obligations of local governments in Virginia to finance: 1) the costs of wastewater treatment facilities within the meaning of Section 62.1-224 of the Act; 2) the costs of constructing facilities or structures or implementing other best management practices that reduce or prevent pollution of state waters caused by stormwater runoff from impervious surfaces within the meaning of Section 62.1-229.4 of the Act. Pursuant to Chapter 23, Title 62.1 of the Code of Virginia (1950) as amended (the “Act”), the General Assembly created a fund known as the “Virginia Water Supply Revolving Fund” (the “Fund”). In conjunction with the Virginia Board of Health, the Authority administers and manages the Fund. From the Fund, the Authority from time to time makes loans to and acquires obligations of local governments in Virginia to finance the costs of water supply facilities within the meaning of Section 62.1- 233 of the Act. All of the indenture agreements require the City to pledge its Water, Sewer, and Stormwater Funds Revenues as collateral for the revenue bonds and to maintain a debt coverage ratio at least equal to 1.15. As shown in Supplementary Statistical Tables 23, 24 and 25, the Water Fund’s debt coverage ratio for the year ended June 30 was 1.46, the Sewer Fund’s debt coverage ratio was 1.57 and the Stormwater Fund’s debt coverage ratio was 2.70. City of Lynchburg, Virginia, Operating Budget, FY 2027 178 General Fund Debt Service Note 9: Long-Term Liabilities (continued) Primary Government (continued): Summary of Changes in Long-Term Liabilities for FY 2025: Beginning Ending Current Governmental Activities Balance Additions Deletions Balance Portion Bond anticipation notes $ 448,654 $ 8,466,997 $ - $ 8,915,651 $ - General obligation bonds 175,507,558 - 10,637,136 164,870,422 11,323,856 General obligation- Direct borrowings 3,330,000 - 666,000 2,664,000 666,000 Lease obligations 2,668,212 259,023 122,720 2,804,515 129,803 Other long term payable * 1,312,667 - 437,555 875,112 437,555 Adjust for deferred amounts: Issuance discounts (159,926) - (53,309) (106,617) - Issuance premiums 15,969,997 - 1,510,226 14,459,771 - Total bonds and notes 199,077,162 8,726,020 13,320,328 194,482,854 12,557,214 Workers’ compensation** 3,235,475 (251,264) 945,130 2,039,081 244,690 Compensated absences** 6,276,079 1,834,631 - 8,110,710 973,283 $ 208,588,716 $ 10,309,387 $ 14,265,458 $ 204,632,645 $ 13,775,187 Beginning Ending Current Business-Type Activities Balance Additions Deletions Balance Portion Bond anticipation notes $ 11,532,062 $ 12,487,667 $ - $ 24,019,729 $ - General obligation bonds 83,399,861 - 3,658,484 79,741,377 3,561,269 Public utility revenue bonds 90,341,586 - 6,536,641 83,804,945 6,572,825 Lease obligations 66,069 9,822 18,068 57,823 17,628 Adjust for deferred amounts: Issuance premiums 5,969,538 - 371,963 5,597,575 - Total bonds and notes 191,309,116 12,497,489 10,585,156 193,221,449 10,151,722 Workers’ compensation 93,715 202,137 95,374 200,478 24,058 Compensated absences 549,598 482,826 - 1,032,424 123,891 $ 191,952,429 $ 13,182,452 $ 10,680,530 $ 194,454,351 $ 10,299,671 * An intangible asset was obtained concurrent with the recordation of this long term payable. Neither instrument constituted a source or a use of current financial resources; therefore, they are not reflected in the fund financial statements. The intangible asset is included in capital assets in Exhibit 1. **For governmental activities, a portion of the workers’ compensation and compensated absences are liquidated by the Internal Service Fund. The remaining portion of the workers’ compensation, compensated absences, and other post-employment benefits are liquidated by the General Fund. The change in compensated absences above is the net change for the year. City of Lynchburg, Virginia, Operating Budget, FY 2027 179 General Fund Debt Service Note 9: Long-Term Liabilities (continued) Primary Government (continued): Debt Service to Maturity: Governmental Activities Year General Obligation- Direct Other Long Term General Obligation Bonds Ending Borrowings Payable June 30 Principal Interest Principal Interest Principal 2026 $ 11,323,856 $ 6,581,381 $ 666,000 $ 64,103 $ 437,555 2027 10,790,362 5,992,883 666,000 45,788 437,557 2028 9,353,243 5,556,165 666,000 27,473 - 2029 9,504,072 5,134,617 666,000 9,158 - 2030 9,484,384 4,713,587 - - - 2031-2035 46,124,845 17,421,670 - - - 2036-2040 42,657,391 8,645,873 - - - 2041-2045 25,632,269 1,661,365 - - - $ 164,870,422 $55,707,541 $ 2,664,000 $ 146,522 $ 875,112 Business-Type Activities Genera l Obl i ga tion Bonds Yea r Wa ter Fund Sewer Fund Stormwa ter Fund Ai rport Fund June 30 Pri nci pa l Interes t Pri nci pa l Interes t Pri nci pa l Interes t Pri nci pa l Interes t 2026 $ 1,954,221 $ 1,675,248 $ 1,395,185 $ 1,077,454 $ 100,000 $ 219,950 $ 111,863 $ 57,841 2027 2,012,142 1,572,274 1,303,046 1,013,481 100,000 214,950 72,476 52,248 2028 2,051,836 1,482,251 1,321,536 960,155 110,000 209,700 78,253 49,774 2029 2,086,278 1,394,274 1,327,340 906,993 115,000 204,075 79,030 47,158 2030 2,057,934 1,309,459 1,281,197 855,237 120,000 198,200 80,066 44,473 2031-2035 10,683,779 5,206,201 6,331,553 3,472,421 700,000 895,325 470,971 166,274 2036-2040 10,791,715 3,176,684 6,095,185 2,342,195 870,000 715,247 329,798 74,822 2041-2045 5,997,292 1,645,967 5,148,681 1,390,859 1,080,000 519,456 200,000 12,200 2046-2050 3,975,000 730,897 3,985,000 607,713 1,300,000 293,966 - - 2051-2053 1,845,000 116,222 1,380,000 87,038 800,000 50,531 - - $ 43,455,197 $ 18,309,477 $ 29,568,723 $ 12,713,546 $ 5,295,000 $ 3,521,400 $ 1,422,457 $ 504,790 Business-Type Activities Revenue Bonds Year Ending Water Fund Sewer Fund Stormwater June 30 Principal Interes t Principal Principal 2026 $ 36,184 $ 7,660 $ 6,449,022 $ 87,619 2027 36,546 7,297 6,266,032 87,619 2028 36,913 6,931 6,005,550 87,619 2029 37,283 6,561 5,745,067 87,619 2030 37,657 6,187 5,512,979 87,619 2031-2035 194,021 25,195 25,443,088 438,092 2036-2040 203,944 15,273 21,433,333 262,854 2041-2045 192,452 4,843 5,035,833 - $ 775,000 $ 79,947 $ 81,890,904 $ 1,139,041 *Sewer and Stormwater Fund Revenue Bonds are 0.00% interest. City of Lynchburg, Virginia, Operating Budget, FY 2027 180 General Fund Debt Service Note 9: Long-Term Liabilities (continued) Primary Government (continued): July 18, 2023 General Obligation Public Improvement Bond Anticipation Note, Series 2023 July 18, 2023 General Obligation Public Improvement Bond Anticipation Note, Series 2023 On July 18, 2023 the City issued a three-year General Obligation Bond Anticipation Note and concurrently entered into a line of credit Financing Agreement with JPMorgan Chase Bank, N.A. The Agreement provided for borrowings of up to $68,500,000 to provide interim financing for qualifying city, school, water, sewer, stormwater, airport and fleet capital improvements. Interest on the unpaid principal is equal to the sum of (i) 80% times adjusted term secured overnight financing rate (SOFR), plus (ii) 0.55%, as calculated by the Lender. Interest shall be computed on the basis of the actual number of days elapsed in a 360- day year. Interest is paid monthly. All outstanding amounts are due on June 15, 2026. The unused line of credit as of June 30 is $35,564,620. January 30, 2024 General Obligation Public Improvement Bonds, Series 2024 (Virginia Water Facilities Revolving Fund- College Lake Dam Project, Loan C-515768G) The City entered into a $7,500,000 General Obligation Public Improvement Bond, Series 2024 Financing Agreement with the Virginia Resources Authority on January 30, 2024. Proceeds of the borrowing will be used to finance a portion of the College Lake Dam Removal Project. The bonds were issued with a 0.50% per annum interest rate. An interest only payment shall be due and payable on December 1, 2025, with semi-annual principal and interest payments commencing June 1, 2026 and continuing semiannually thereafter on June 1 and December 1 in each year, with the final installment being due on June 1, 2045. As of June 30, the City has drawn $3,712,393 on the loan. The remaining available proceeds of $3,787,607 are expected to be drawn in FY 2026. June 7, 2024 Water Revenue Bonds, Series 2024 (Virginia Water Supply Revolving Fund- Water Line Inventory Project, Loan BIL 04L-22) The City entered into a $775,000 Public Utility Water Revenue Bond, Series 2024 Financing Agreement with the Virginia Resource Authority on June 7, 2024. Proceeds of the borrowing will be used to pay a portion of the costs of a water line inventory project. The bonds were priced with a 1.00% per annum interest rate. An interest only payment shall be due and payable on April 1, 2025; with principal and interest payments commencing on October 1, 2025 and continuing semiannually thereafter on April 1 and October 1 in each year, with the final installment being due on October 1, 2044. As of June 30, the City has drawn the full $775,000 available on the loan. August 22, 2025 Water Revenue Bonds, Series 2025 (Virginia Water Supply Revolving Fund- Water Line Inventory and Replacement Project, Loan BIL 66L-23) The City entered into a $6,365,998 Public Utility Water Revenue Bond, Series 2025 Financing Agreement with the Virginia Resource Authority on August 22, 2025. Proceeds of the borrowing will be used to pay a portion of the costs of a water line inventory and replacement project. The bonds were priced with a 1.00% per annum interest rate. An interest only payment shall be due and payable on July 1, 2027; with principal and interest payments commencing on January 1, 2028 and continuing semiannually thereafter on July 1 and January 1 in each year, with the final installment being due on January 1, 2047. All available proceeds are expected to be drawn by January 2027. September 19, 2025, Sewer Revenue Bonds, Series 2025A (Virginia Water Facilities Revolving Fund- CSO 52 Tunnel and Pump Station Project, Loan C-515865E) The City entered into a $29,395,000 Public Utility Sewer Revenue Bond, Series 2025A Financing Agreement with the Virginia Resource Authority on September 19, 2025. Proceeds of the borrowing will be used to pay a portion of the costs of the Combined Sewer Overflow Tunnel and Pump Station Project. The bonds were priced with a 0.50% per annum interest rate. An interest only payment shall be due and payable on March 1, 2028; with principal and interest payments commencing on September 1, 2028 and continuing semiannually thereafter on March 1 and September 1 in each year, with the final installment being due on September 1, 2052. All available proceeds are expected to be drawn by September 2027. City of Lynchburg, Virginia, Operating Budget, FY 2027 181 General Fund Debt Service Component Unit – Lynchburg City Schools: Summary of Changes in Long-Term Liabilities for FY 2025: Begi nni ng Endi ng Current Ba l a nce Addi ti ons Del eti ons Ba l a nce Porti on Compens a ted a bs ences $ 1,455,776 $ 1,385,981 $ - $ 2,841,757 $ 1,676,637 Subs cri pti on l i a bi l i ty 3,059,521 864,454 3,552,852 371,123 368,768 $ 4,515,297 $ 2,250,435 $ 3,552,852 $ 3,212,880 $ 2,045,405 Debt Service to Maturity: Year Ending Subscription Liabilities June 30 Principal Interest 2026 $ 368,768 $ 13,026 2027 2,355 44 $ 371,123 $ 13,070 City of Lynchburg, Virginia, Operating Budget, FY 2027 182 City of Lynchburg, Virginia, Operating Budget, FY 2027 (dollars expressed in thousands, except for per capita amounts) Ratios of Outstanding Debt by Type Governmental Activities Business-type Activities Total Primary Government - Net Outstanding Debt Ratios Total Primary Total Primary Government - General General Note Payable Net General General Public Utility Net Total Primary Government - Net Percentage of Net Fiscal Obligation Direct Obligation and Deferred Obligation Direct Obligation Revenue Deferred Government (Includes Net Personal Bonded Debt Year Bonds Borrowings (1) Notes Other Leases Amounts(2) Bonds Borrowings (1) Notes Bonds Leases Amounts(2) (Principal Only) Deferred Income (3) Per Capita(3) 2016 $ 191,848 $ - $ - $ 1,400 $ - $ 12,877 $ 76,395 $ - $ - $ 104,998 $ - $ 4,722 $ 374,641 $ 392,240 13.29% $ 4,932 2017 180,737 - - 1,220 - 12,143 71,917 - - 99,530 - 4,483 353,404 370,030 12.28% 4,604 General Fund 2018 169,882 12,496 183 4,978 - 12,610 79,953 1,400 618 93,217 - 5,709 362,727 381,046 12.15% 4,685 2019 160,508 10,851 2,457 3,500 - 11,792 76,582 1,130 5,619 118,825 - 5,412 379,472 396,676 12.16% 4,910 2020 173,528 9,188 551 3,063 - 14,594 72,970 856 81 113,934 - 5,914 374,171 394,679 11.77% 4,857 2021 163,143 6,246 4,529 2,625 - 14,849 69,349 - 3,169 109,284 - 6,234 358,345 379,428 10.89% 4,740 2022 152,733 5,163 7,910 2,188 2,658 13,789 66,040 - 10,575 102,640 2 5,874 349,909 369,572 9.74% 4,612 2023 184,219 4,072 - 1,750 2,611 16,674 88,028 - - 96,103 28 6,346 376,811 399,831 9.66% 4,952 2024 175,507 3,330 449 1,313 2,668 15,810 83,400 - 11,532 90,342 66 5,969 368,607 390,386 9.32% 4,773 2025 164,870 2,664 8,916 875 2,805 14,353 79,741 - 24,020 83,805 58 5,597 367,754 387,704 9.25% 4,741 Source: Chief Financial Officer, City of Lynchburg, Virginia. Note: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. The City of Lynchburg is autonomous and entirely independent of any county or any other political subdivision of the Commonwealth of Virginia. Therefore, there is no direct and no overlapping debt related to governmental activities. (1) Direct Borrowings were split out from General Obligation Bonds starting with FY 2018 to meet GASB 88 disclosure requirements. (2) Net Deferred Amounts include Premiums and Discounts. (3) See Table 26 for population and per capita personal income information. For FY 2025 and FY 2024, the FY 2023 amount for per capita personal income of $51,243 was utilized to calculate the Percentage of Personal Income. 183 Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 20. Debt Service City of Lynchburg, Virginia, Operating Budget, FY 2027 (dollars in thousands, except per capita) Ratios of Net General Bonded Debt Outstanding Net Bonded Debt Net Bonded Governmental Net Bonded Debt To Net Bonded Bonded Debt Net Funds Only Net Debt Assessed Value Debt Per Capita Payable From Deferred Net Bonded To Assessed Value Assessed Gross Deferred (Includes Net (Includes Net (Includes Net Enterprise Amounts Debt (Includes Net Valuation Bonded Debt Amounts Deferred Deferred Deferred Fund Revenues Enterprise Governmental Deferred Amounts) Fiscal Year Population (1) (in thousands) (1) (2) (3) Amounts) Amounts) Amounts) (4) Funds (4) Funds Only (4) (4) General Fund 2016 79,977 $ 6,141,752 (5) $ 268,243 $17,599 $ 285,842 4.65% $ 3,574 $ 76,395 $ 4,722 $ 204,725 3.33% 2017 80,667 6,209,849 (5) 252,654 16,626 269,280 4.34% 3,338 71,917 4,483 192,880 3.11% 2018 80,690 6,299,243 (5) 264,532 18,319 282,851 4.49% 3,505 81,971 5,709 195,171 3.10% 2019 80,772 6,434,077 (5) 257,147 17,204 274,351 4.26% 3,397 83,331 5,412 185,608 2.88% 2020 80,327 6,728,225 (5) 257,174 20,508 277,682 4.13% 3,457 73,907 5,914 197,861 2.94% 2021 80,054 6,896,833 (5) 246,436 21,083 267,519 3.88% 3,342 72,518 6,234 188,767 2.74% 2022 80,127 7,383,211 (5) 242,421 19,663 262,084 3.55% 3,271 76,615 5,874 179,595 2.43% 2023 80,736 7,464,861 (5) 276,319 23,020 299,339 4.01% 3,708 88,028 6,346 204,965 2.75% 2024 81,782 8,945,243 (5) 274,218 21,779 295,997 3.31% 3,619 94,932 5,969 195,096 2.18% 2025 81,782 9,107,060 (6) 280,211 19,950 300,161 3.30% 3,670 103,761 5,597 190,803 2.10% Source: Chief Financial Officer, City of Lynchburg, Virginia. (1) See Table 14 for Assessed Valuations and Table 26 for population information. (2) Includes governmental and business type activity general obligation principal only and excludes City of Lynchburg Public Utility revenue bonds. (3) Net Deferred Amounts include Premiums and Discounts. (4) Per City Council Adopted Debt Polices, total tax-supported debt will not exceed 4.5% of the net assessed valuation of taxable property in the City of Lynchburg. For the purpose of this policy, tax-supported obligations are defined as those that are expected to be repaid from General Fund tax revenue of the City of Lynchburg. These include general obligation bonds (except self-supporting bonds) and capital leases. General obligation bonds issued for self-supporting enterprise funds are not included in the calculations of tax-supported bonds. The City is including a ratio of Governmental Fund debt only to prove adherance to internal debt policies. (5) These figures have been updated to reflect all billings associated with the personal property tax levy. 184 (6) These figures only reflect two of the four billings associated with the personal property tax levy. These figures will be updated in FY 2026 to reflect all four billings. Note: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 21. Debt Service City of Lynchburg, Virginia, Operating Budget, FY 2027 (dollars in thousands) Last Ten Fiscal Years Legal Debt Margin Information, Legal Debt Margin Calculation for Fiscal Year 2025 Real Property Assessed Value $ 7,787,634 Public Service Corporations Real Property Assessed Value 286,073 Total Real Property Assessed Value (1) 8,073,707 Debt limit (10% of assessed value) 807,371 General Fund Debt applicable to limit: Less: General Obligation Debt (280,211) Legal Debt Margin $ 527,160 Fiscal Years Description 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Debt limit $ 532,834 $ 536,633 $ 542,171 $ 551,301 $ 581,317 $ 591,166 $ 637,594 $ 639,789 $ 781,766 $ 807,371 Total net debt applicable to limit 268,243 252,654 264,532 257,147 257,174 246,436 242,421 276,319 274,218 280,211 Legal debt margin $ 264,591 $ 283,979 $ 277,639 $ 294,154 $ 324,143 $ 344,730 $ 395,173 $ 363,470 $ 507,548 $ 527,160 Total net debt applicable to the limit 185 as a percentage of the debt limit 50.34% 47.08% 48.79% 46.64% 44.24% 41.69% 38.02% 43.19% 35.08% 34.71% Source: Chief Financial Officer, City of Lynchburg, Virginia. (1) See Table 14 for Real Property Assessed Value information. Note: The Constitution of Virginia, Article 7, Section 10(a) sets forth the City's legal debt limit at ten percent (10%) of its assessed valuation of real estate subject to taxation for the City's issuance of any bonds or other interest-bearing obligations. In August 1999, City Council adopted a Debt Management Policy that limits tax-supported debt to five percent (5%) of its assessed valuation of real estate subject to taxation. In December 2006, City Council amended the Debt Management Policy that limits tax-supported debt to four and a half percent (4.5%) of its assessed valuation of real estate subject to taxation. All debt information included in this Table includes principal only as required by Virginia law. Note: Information from the FY 2025 Annual Comprehensive Financial Report, Statistical Table 22. Debt Service General Fund Debt Service Debt Service FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 General Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal- City $6,518,815 $490,000 $0 $7,008,815 General Obligation- Interest-City 3,175,265 845,093 4,020,358 Line of Credit- Interest - City 0 802,000 802,000 General Obligation Debt- Principal- Stadium 396,857 396,857 General Obligation- Interest-Stadium 145,299 145,299 Debt Service Charges 1,500 1,500 Total $10,237,736 $1,335,093 $802,000 $12,374,829 FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Detention Home Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $8,400 $0 $0 $8,400 General Obligation- Interest 1,610 1,610 Total $10,010 $0 $0 $10,010 FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Water Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $2,012,142 $100,000 $0 $2,112,142 General Obligation- Interest 1,572,275 915,021 2,487,296 Line of Credit- Interest 0 422,113 422,113 Revenue Bonds- Principal 36,547 36,547 Revenue Bonds - Interest 7,298 7,298 Debt Service Charges 1,000 1,000 Total $3,629,262 $1,015,021 $422,113 $5,066,396 Notes: The Schools debt service is budgeted in the General Fund. 1 Information for FY 2027 existing debt service (cash basis) per the City's Debt Book as of 6/30/2025. 2 The City plans to issue General Obligation Public Improvement Bonds before the end of Fiscal Year 2026. These bonds will be used to refund the General Obligation Public Improvement Bond Anticipation Notes, Series 2023 as well as provide funding for Fire Equipment currently on order and scheduled for delivery in FY 2027. 3 The City is expected to issue a new line of credit in Spring 2026 to fund capital improvement projects for the next several years. The amounts listed above are an estimated interest expense due on the line of credit during FY 2027 based on projected spending; assuming the City will make monthly interest payments using a 5% interest rate. City of Lynchburg, Virginia, Operating Budget, FY 2027 186 General Fund Debt Service Debt Service (continued) FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Sewer Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $1,303,047 $200,000 $0 $1,503,047 General Obligation- Interest 1,013,482 383,800 1,397,282 Line of Credit- Interest 0 149,413 149,413 Revenue Bonds- Principal 6,266,033 6,266,033 Debt Service Charges 1,000 1,000 Total $8,583,562 $583,800 $149,413 $9,316,775 FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Stormwater Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $100,000 $25,000 $0 $125,000 General Obligation- Interest 214,951 178,007 392,958 Line of Credit- Interest 0 140,179 140,179 Revenue Bonds- Principal 87,619 $87,619 Debt Service Charges 1,000 1,000 Total $403,570 $203,007 $140,179 $746,756 FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Airport Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $72,476 $0 $0 $72,476 General Obligation- Interest 52,249 0 52,249 Line of Credit- Interest 0 45,000 45,000 Total $124,725 $0 $45,000 $169,725 FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Fleet Services Fund Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $422,975 $205,000 $0 $627,975 General Obligation- Interest 163,226 241,763 404,989 Line of Credit- Interest 0 25,000 25,000 Total $586,201 $446,763 $25,000 $1,057,964 Notes: The Schools debt service is budgeted in the General Fund. 1 Information for FY 2027 existing debt service (cash basis) per the City's Debt Book as of 6/30/2025. 2 The City plans to issue General Obligation Public Improvement Bonds before the end of Fiscal Year 2026. These bonds will be used to refund the General Obligation Public Improvement Bond Anticipation Notes, Series 2023 as well as provide funding for Fire Equipment currently on order and scheduled for delivery in FY 2027. 3 The City is expected to issue a new line of credit in Spring 2026 to fund capital improvement projects for the next several years. The amounts listed above are an estimated interest expense due on the line of credit during FY 2027 based on projected spending; assuming the City will make monthly interest payments using a 5% interest rate. City of Lynchburg, Virginia, Operating Budget, FY 2027 187 General Fund Debt Service Schools Debt Service (General Fund Appropriation) FY 2027 Debt 1 Per 6/30/2025 New 2 Line of Credit 3 FY 2027 Schools Debt Book Bond Issuance Interest Estimate Budget General Obligation- Principal $4,109,316 $135,000 $0 $4,244,316 General Obligation- Interest 2,553,272 230,265 2,783,537 Interest-Line of Credit 0 750,000 750,000 Total School Debt Service $6,662,588 $365,265 $750,000 $7,777,853 Plus: Debt Service Charges 1,000 1,000 Local City Share for School Debt Service $6,663,588 $365,265 $750,000 $7,778,853 Notes: The Schools debt service is budgeted in the General Fund. 1 Information for FY 2027 existing debt service (cash basis) per the City's Debt Book as of 6/30/2025. 2 The City plans to issue General Obligation Public Improvement Bonds before the end of Fiscal Year 2026. These bonds will be used to refund the General Obligation Public Improvement Bond Anticipation Notes, Series 2023. 3 The City is expected to issue a new line of credit in Spring 2026 to fund capital improvement projects for the next several years. The amounts listed above are an estimated interest expense due on the line of credit during FY 2027 based on projected spending; assuming the City will make monthly interest payments using a 5% interest rate. City of Lynchburg, Virginia, Operating Budget, FY 2027 188 General Fund Component Units Schools Operating Fund. The General Fund provides funding for the Lynchburg City Schools for Operations. Agency Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 AGENCY SUMMARY OPERATING REVENUES State $72,177,256 $75,262,457 $79,552,806 $79,552,806 $79,552,806 Federal 489,468 880,000 880,000 880,000 880,000 Other 1,053,599 869,500 922,500 922,500 922,500 Local - Operating 37,042,445 42,072,111 46,603,126 44,206,870 44,206,870 Local - Operating (One-Time Funding) 0 0 0 0 661,354 TOTAL OPERATING REVENUES $110,762,768 $119,084,068 $127,958,432 $125,562,176 $126,223,530 GRANT REVENUES Grants $27,442,924 $16,701,726 $14,739,276 $14,739,276 $14,739,276 TOTAL GRANT REVENUES $27,442,924 $16,701,726 $14,739,276 $14,739,276 $14,739,276 TOTAL REVENUES $138,205,692 $135,785,794 $142,697,708 $140,301,452 $140,962,806 OPERATING EXPENDITURES Instruction $77,693,560 $83,303,453 $88,558,137 $88,558,137 $88,191,176 Administration, Attendance and Health 8,007,338 8,387,490 9,197,724 9,197,724 9,187,724 Pupil Transportation 6,739,110 7,588,934 8,615,471 8,615,471 8,029,476 Operation and Maintenance 13,386,601 14,240,497 15,506,956 15,506,956 14,908,378 School Food Services and Other 81,532 55,656 55,656 55,656 55,656 Noninstructional Operations Facilities 26,096 20,275 34,232 34,232 20,275 Debt and Fund Transfers 3,595,016 0 0 0 0 Technology 2,830,744 5,487,763 5,990,256 5,990,256 5,830,845 Capital Outlay 508,060 0 0 0 0 Contingency Reserves 0 0 0 (2,396,256) 0 TOTAL OPERATING EXPENDITURES $112,868,057 $119,084,068 $127,958,432 $125,562,176 $126,223,530 GRANT EXPENDITURES Grant Funded Expenditures $27,429,116 $16,701,726 $14,739,276 $14,739,276 $14,739,276 TOTAL GRANT EXPENDITURES $27,429,116 $16,701,726 $14,739,276 $14,739,276 $14,739,276 TOTAL EXPENDITURES $140,297,173 $135,785,794 $142,697,708 $140,301,452 $140,962,806 EXCESS OF REVENUES OVER EXPENDITURES ($2,091,481) OTHER FINANCING SOURCES Issuance of subscription liability $864,454 Transfers out (14,882) TOTAL OTHER FINANCING SOURCES $849,572 NET CHANGES IN FUND BALANCE ($1,241,909) Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 189 General Fund Component Units Schools – Operating Fund Revenue Summary Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 Average Daily Membership (ADM) 1 7,161.35 7,120.60 7,093.50 7,093.50 OPERATING REVENUES State Revenues State $59,123,093 $61,352,705 $65,386,603 $65,386,603 State Sales Tax 13,054,163 13,909,752 14,166,203 14,166,203 Total State Revenues $72,177,256 $75,262,457 $79,552,806 $79,552,806 Federal Revenue $489,468 $880,000 $880,000 $880,000 Other Revenues Miscellaneous Revenue $567,463 $428,500 $481,500 $481,500 Charges for Services 486,136 441,000 441,000 441,000 Total Other Revenues $1,053,599 $869,500 $922,500 $922,500 City Revenues Local - Operating $37,042,445 $42,072,111 $46,603,126 $44,206,870 Local - Operating (One-Time Funding) 0 0 0 661,354 Total City Revenues $37,042,445 $42,072,111 $46,603,126 $44,868,224 TOTAL OPERATING REVENUES 2 $110,762,768 $119,084,068 $127,958,432 $126,223,530 1 Average Daily Membership (ADM) for the Actual column is using the Average Daily Attendance from the Student Records Collection submitted to the VDOE. The Average Daily Attendance is the count of actual students in the classrooms (see ACFR Table 31 for details). All other ADMs use the projected ADMs from the State Calc Tool. 2 Grant funds not included. Source: Lynchburg City Schools Federal Revenue $880,000 State Revenues 0.70% $79,552,806 63.02% Other Revenues $922,500 0.73% City Revenues $44,868,224 35.55% City of Lynchburg, Virginia, Operating Budget, FY 2027 190 General Fund Component Units Schools – Operating Fund Revenue Detail Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 OPERATING REVENUES STATE REVENUES State Sales Tax $13,054,163 $13,909,752 $14,166,203 $14,166,203 SOQ Programs Basic Aid $26,126,297 $26,364,846 $29,799,670 $29,799,670 Textbooks 703,317 698,771 681,405 681,405 Vocational Education 799,324 794,158 769,418 769,418 Gifted Education 281,081 279,264 286,394 286,394 Special Education 3,102,059 3,215,902 3,539,322 3,539,322 Special Education - Add On 0 350,312 399,791 399,791 Fringe Benefits 5,164,860 5,131,480 4,851,606 4,851,606 English as a Second Language 680,557 840,595 847,588 847,588 At Risk (split funded) 6,987,987 7,713,456 9,761,557 9,761,557 Remedial Summer School 205,183 205,183 228,128 228,128 Total SOQ Programs $44,050,665 $45,593,967 $51,164,879 $51,164,879 Incentive Programs Compensation Supplement $1,125,752 $2,349,935 $802,851 $802,851 Bonus Payment 827,699 0 0 0 Grocery Tax Hold Harmless 2,009,845 2,089,327 2,096,156 2,096,156 Early Reading Specialist Initiative 52,299 53,751 158,846 158,846 Total Incentive Programs $4,015,595 $4,493,013 $3,057,853 $3,057,853 Categorical Programs School Lunch $0 $46,001 $44,823 $44,823 Special Ed - Homebound 114,259 115,402 201,774 201,774 Total Categorical Programs $114,259 $161,403 $246,597 $246,597 Lottery Funded Programs Foster Care $77,402 $97,809 $67,043 $67,043 At Risk (split funded) 3,447,825 2,974,959 2,579,424 2,579,424 Early Reading Intervention 258,260 255,652 388,923 388,923 K-3 Primary Class Size 1,296,656 2,007,871 2,073,550 2,073,550 School Breakfast 0 94,084 89,940 89,940 SOL Algebra Readiness 160,081 160,077 167,617 167,617 Special Ed - Regional Tuition 1,859,743 1,777,259 2,084,165 2,084,165 Career & Tech Education 35,378 64,483 53,465 53,465 Infrastructure and Operations Per Pupil 1,960,052 1,778,527 1,784,956 1,784,956 Lottery Funded Programs $9,095,397 $9,210,721 $9,289,083 $9,289,083 Early Childhood Care and Education Programs VA Preschool Initiative at Risk 4 YR OLDS $1,847,177 $1,893,601 $1,628,191 $1,628,191 Total Early Childhood Care and Education Programs $1,847,177 $1,893,601 $1,628,191 $1,628,191 TOTAL STATE REVENUES $72,177,256 $75,262,457 $79,552,806 $79,552,806 Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 191 General Fund Component Units Schools – Operating Fund Revenue Detail (continued) Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 OPERATING REVENUES FEDERAL REVENUES E-Rate Reimbursements $64,616 $110,000 $110,000 $110,000 Impact Aid 10,389 5,000 5,000 5,000 Medicaid Reimbursement 276,397 650,000 650,000 650,000 Junior ROTC 138,066 115,000 115,000 115,000 TOTAL FEDERAL REVENUES $489,468 $880,000 $880,000 $880,000 OTHER REVENUES Miscellaneous Other Funds $26,295 $89,500 $89,500 $89,500 Rebates and Refunds 51,539 30,000 30,000 30,000 Sale Other Equipment 0 1,000 1,000 1,000 Print Production 0 20,000 0 0 School Nutrition Utilities 48,209 80,000 80,000 80,000 Indirect Cost from Grants 422,023 200,000 265,000 265,000 Insurance Adjustment 5,000 0 0 0 Background Check Revenue 14,147 8,000 13,000 13,000 Licensure Revenue 250 0 3,000 3,000 Total Miscellaneous $567,463 $428,500 $481,500 $481,500 Charges for Services Rents - LAUREL $123,000 $123,000 $123,000 $123,000 Rents - CVGS 43,000 43,000 43,000 43,000 Tuition - Day School 38,093 75,000 75,000 75,000 Tuition - Summer School 16,875 30,000 30,000 30,000 Tuition - Other City/County 89,671 0 0 0 Professional Services - Other City/County 13,060 0 0 0 Special Pupil Fees 13,380 20,000 20,000 20,000 Bus Rentals 11,909 15,000 15,000 15,000 Dual Enrollment 84,069 110,000 110,000 110,000 Facility Rentals 53,079 25,000 25,000 25,000 Total Charges for Services $486,136 $441,000 $441,000 $441,000 TOTAL OTHER REVENUES $1,053,599 $869,500 $922,500 $922,500 CITY REVENUES Local - Operating $37,042,445 $42,072,111 $46,603,126 $44,206,870 Local - Operating (One-Time Funding) 0 0 0 661,354 TOTAL CITY REVENUES $37,042,445 $42,072,111 $46,603,126 $44,868,224 TOTAL OPERATING REVENUES 1 $110,762,768 $119,084,068 $127,958,432 $126,223,530 1 Grant funds not included. Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 192 General Fund Component Units Schools – Operating Fund Expenditure Summary Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 OPERATING EXPENDITURES Personnel Services and Employee Benefits Personnel Services $64,250,612 $69,567,075 $74,995,564 $75,053,433 Employee Benefits 26,427,094 30,000,950 31,021,637 29,791,786 Subtotal Personnel Services and Employee Benefits $90,677,706 $99,568,025 $106,017,201 $104,845,219 Non-Personnel Accounts Purchased Services $6,961,973 $6,165,827 $9,268,051 $9,113,051 Internal Services 0 500 500 500 Other Charges 4,974,891 5,681,884 5,507,533 5,503,701 Materials and Supplies 3,977,019 5,240,685 4,384,140 4,305,052 Tuition Payments/Joint Operations 1,636,025 1,883,575 1,892,000 1,892,000 Capital Outlay 1,045,427 543,572 889,007 564,007 Debt Service 3,595,016 0 0 0 Subtotal Non-Personnel Accounts $22,190,351 $19,516,043 $21,941,231 $21,378,311 1 TOTAL OPERATING EXPENDITURES $112,868,057 $119,084,068 $127,958,432 $126,223,530 1 Grant funds not included. Source: Lynchburg City Schools Purchased Services $9,113,051 7.22% Employee Benefits $29,791,786 Other Charges 23.60% $5,503,701 4.36% Materials and Supplies $4,305,052 3.41% Capital Outlay $564,007 Personnel Services 0.45% $75,053,433 Tuition Payments/Joint 59.46% Operations $1,892,000 1.50% Internal Services $500 0.00% City of Lynchburg, Virginia, Operating Budget, FY 2027 193 General Fund Component Units Schools – Operating Fund Expenditures by Major Category Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 OPERATING EXPENDITURES INSTRUCTION Personnel Services $49,481,139 $53,638,621 $57,102,281 $57,366,559 Employee Benefits 21,151,748 23,594,917 24,302,765 23,671,526 Purchased Services 2,471,579 2,261,358 3,254,363 3,254,363 Other Charges 153,349 69,397 151,465 151,465 Materials and Supplies 2,735,242 1,785,970 1,774,532 1,774,532 Tuition Payments/Joint Operations 1,636,025 1,883,575 1,892,000 1,892,000 Capital Outlay 64,478 69,615 80,731 80,731 TOTAL INSTRUCTION $77,693,560 $83,303,453 $88,558,137 $88,191,176 ADMINISTRATION, ATTENDANCE AND HEALTH Personnel Services $4,783,515 $4,879,114 $5,532,369 $5,532,369 Employee Benefits 1,579,396 1,980,684 2,080,298 2,080,298 Purchased Services 1,015,341 883,387 906,678 896,678 Other Charges 533,604 514,398 537,257 537,257 Materials and Supplies 95,482 129,907 141,122 141,122 TOTAL ADMINISTRATION, ATTENDANCE AND HEALTH $8,007,338 $8,387,490 $9,197,724 $9,187,724 PUPIL TRANSPORTATION Personnel Services $3,624,142 $3,769,858 $4,430,046 $4,214,983 Employee Benefits 1,371,246 1,521,418 1,621,071 1,250,139 Purchased Services 749,561 418,553 980,947 980,947 Other Charges 299,497 895,321 599,527 599,527 Materials and Supplies 617,202 983,784 983,880 983,880 Capital Outlay 77,462 0 0 0 TOTAL PUPIL TRANSPORTATION $6,739,110 $7,588,934 $8,615,471 $8,029,476 OPERATION AND MAINTENANCE Personnel Services $5,074,313 $5,494,173 $6,025,473 $6,025,473 Employee Benefits 1,819,850 2,031,853 2,123,286 1,928,796 Purchased Services 1,308,805 1,162,208 1,458,738 1,458,738 Other Charges 3,940,689 4,107,665 4,120,258 4,120,258 Materials and Supplies 847,517 989,001 989,285 910,197 Capital Outlay 395,427 455,597 789,916 464,916 TOTAL OPERATION AND MAINTENANCE $13,386,601 $14,240,497 $15,506,956 $14,908,378 Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 194 General Fund Component Units Schools – Operating Fund Expenditures by Major Category (continued) Agency Actual Adopted Submitted Adopted FY 2025 FY 2026 FY 2027 FY 2027 SCHOOL FOOD SERVICES AND OTHER NONINSTRUCTIONAL OPERATIONS Personnel Services $49,875 $30,149 $30,149 $30,149 Employee Benefits 30,093 11,049 11,049 11,049 Purchased Services 0 9,909 9,909 9,909 Internal Services 0 500 500 500 Other Charges 0 1,326 1,326 1,326 Materials and Supplies 1,564 2,723 2,723 2,723 TOTAL SCHOOL FOOD SERVICES AND OTHER NONINSTRUCTIONAL OPERATIONS $81,532 $55,656 $55,656 $55,656 FACILITIES Personnel Services $23,205 $14,446 $23,901 $14,446 Employee Benefits 2,846 2,261 2,931 2,261 Other Charges 45 3,568 7,400 3,568 TOTAL FACILITIES $26,096 $20,275 $34,232 $20,275 DEBT AND FUND TRANSFERS Debt Service - Principal Retirement $3,552,852 $0 $0 $0 Debt Service - Interest Payments 42,164 0 0 0 TOTAL DEBT AND FUND TRANSFERS $3,595,016 $0 $0 $0 TECHNOLOGY Personnel Services $1,214,423 $1,740,714 $1,851,345 $1,869,454 Employee Benefits 471,915 858,768 880,237 847,717 Purchased Services 1,416,687 1,430,412 2,657,416 2,512,416 Other Charges 47,707 90,209 90,300 90,300 Materials and Supplies (319,988) 1,349,300 492,598 492,598 Capital Outlay 0 18,360 18,360 18,360 TOTAL TECHNOLOGY $2,830,744 $5,487,763 $5,990,256 $5,830,845 CAPITAL OUTLAY Capital Outlay $508,060 $0 $0 $0 TOTAL CAPITAL OUTLAY $508,060 $0 $0 $0 TOTAL OPERATING EXPENDITURES 1 $112,868,057 $119,084,068 $127,958,432 $126,223,530 1 Grant funds not included. Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 195 General Fund Component Units Schools – Operating Fund Grant Detail Agency Submitted Adopted FY 2027 FY 2027 Federal Grants and Programs Carl Perkins Vocational $273,421 $273,421 Individuals with Disabilities Section 611‐A ‐ Flow‐Through 2,542,692 2,542,692 Individuals with Disabilities Section 619‐A ‐ Pre‐School Incentive 69,438 69,438 Title I ‐ Part A 4,449,462 4,449,462 Title I, Part D ‐ Neglected, Delinquent or At Risk 74,419 74,419 Title II A Improving Teacher Quality 539,803 539,803 Title III, Part A ‐ English Language Acquisition & Academic Achievement 39,817 39,817 Title IV‐A Student Support and Academic Achievement 297,789 297,789 Preventing School Violence ‐ STOP Grant 327,291 327,291 School Based Mental Health Grant 1,649,585 1,649,585 Total Federal Grants and Programs $10,263,717 $10,263,717 Commonwealth of Virginia Grants and Programs Alternative Education Regional Grant $137,306 $137,306 Educational Technology Initiative Bond 518,000 518,000 Project Graduation 22,396 22,396 School Security Equipment Grant (SEGM) 88,794 88,794 School Construction Assistance Program (SCAP) 1,350,000 1,350,000 VPI Incentive 30,000 30,000 ISAEP (GED funding) 24,081 24,081 Mentor Teacher Grant 6,718 6,718 National Board Teacher Certification Grant 5,000 5,000 Blue Ridge Regional Jail (Project 932) 1,064 1,064 School Security Officer Grant (Lynchburg City is the Fiscal Agent) 214,480 214,480 Total Commonwealth of Virginia Grants and Programs $2,397,839 $2,397,839 Commonwealth of Virginia Grants and Programs (Fiscal Agent Funds) Central Virginia Governor's School $786,970 $786,970 Special Education - State Operated Programs - Turning Point Detention 1,207,750 1,207,750 Total Commonwealth of Virginia Grants and Programs (Fiscal Agent Funds) $1,994,720 $1,994,720 Local Grants and Programs Ed Foundation Grants $70,000 $70,000 Local Grants 10,000 10,000 Partners in Education 3,000 3,000 Total Local Grants and Programs $83,000 $83,000 Total Grants and Special Programs $14,739,276 $14,739,276 Source: Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 196 General Fund Component Units Schools – Employees and Enrollment Student Enrollment, Employees and Schools by Fiscal Year Description 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Elementary School Membership 3,982 3,985 3,839 3,723 3,683 3,420 3,433 3,477 3,607 3,437 Secondary School Membership 4,191 4,270 4,213 4,258 4,250 4,245 4,126 4,083 4,102 3,948 Total Membership 8,173 8,255 8,052 7,981 7,933 7,665 7,559 7,560 7,709 7,385 Instructional and Administrators (1) 1,019 994 948 1,003 1,018 1,046 1,044 1,156 1,142 1,096 Support (1) 434 479 404 373 389 349 273 329 376 334 Total Employees 1,453 1,473 1,352 1,376 1,407 1,395 1,317 1,485 1,518 1,430 Elementary Schools (2) 11 11 11 11 11 11 11 11 11 10 Secondary Schools (3) 5 5 5 5 5 5 5 5 5 5 Total Buildings 16 16 16 16 16 16 16 16 16 15 (1) Includes only full-time equivalent positions funded through the operating budget. For 2010 - 2018, the classification of instruction assistants were not consistent. Beginning with 2019, all instructional assistants are included in the Instructional and Administrators category. FY2023 has been updated to reflect the corrected number per ASR Report. The original numbers were overstated. (2) Does not include LAUREL Regional Program, now being used for special education students. (3) Does not include the Empowerment Academy, an alternative education environment that provides high school students in the need of credit recovery, SOL support, and/or specialized academic assistance with an intimate, individualized instructional setting that will ensure that they achieve their academic and post-graduate goals. Actual Average Daily Student Enrollment by Grade and Fiscal Year (Based on September 30th Actual Enrollment) Grade 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 K 667 670 636 630 664 543 566 621 609 583 1 701 653 664 625 614 615 563 581 656 531 2 677 695 630 626 595 565 607 567 591 593 3 675 675 624 594 610 564 560 582 574 606 4 637 662 653 623 585 574 565 563 602 581 5 625 630 632 625 615 559 572 563 575 543 6 619 630 591 626 604 600 542 550 571 546 7 597 616 609 595 627 591 577 554 562 566 8 597 613 595 601 564 629 582 581 576 535 9 610 641 646 660 636 618 755 636 673 583 10 619 595 623 632 643 624 567 675 610 603 11 591 605 549 587 600 604 556 540 578 567 12 558 570 600 557 576 579 547 547 532 548 Total 8,173 8,255 8,052 7,981 7,933 7,665 7,559 7,560 7,709 7,385 City of Lynchburg, Virginia, Operating Budget, FY 2027 197 General Fund Component Units Greater Lynchburg Transit Company (GLTC). The region’s public transportation provider. GLTC’s mission is to provide safe, dependable, affordable and high quality public transportation to the citizens of Lynchburg. GLTC provides fixed route (bus) and paratransit (demand-response bus) to the citizens of Lynchburg. GLTC is owned by the City of Lynchburg, and its employees are contract employees to the City. Management services are provided by First Transit. The Board of Directors, approved by City Council, set company policies. Agency Agency Manager's Actual Adopted Amended Submitted Proposed Adopted FY 2025 FY 2026 FY 2026 FY 2027 FY 2027 FY 2027 GREATER LYNCHBURG TRANSIT COMPANY SUMMARY REVENUES Fares - Fixed Route $498,199 $481,000 $481,000 $481,000 $481,000 $481,000 Fares - Para-transit Service 59,447 37,500 37,500 37,500 37,500 37,500 Contracts (CVCC Access) 51,036 51,036 51,036 51,036 51,036 51,036 Advertising 73,287 85,000 85,000 85,000 85,000 85,000 Federal Operating 1 4,137,743 5,066,566 4,810,253 4,671,100 3,867,990 3,867,990 State Operating 2,263,272 2,501,984 2,585,094 1,742,746 1,742,746 1,742,746 City Operating 1,863,272 1,879,308 1,879,308 3,652,248 1,879,308 1,879,308 Amherst County 84,958 91,575 91,575 109,900 109,900 109,900 Other Contract Revenue 2,096 0 0 0 0 0 Non-Operating Revenue 39,403 65,000 65,000 65,000 65,000 65,000 TOTAL REVENUES $9,072,713 $10,258,969 $10,085,766 $10,895,530 $8,319,480 $8,319,480 EXPENDITURES Labor $4,391,404 $4,639,852 $4,763,421 $4,858,689 $4,858,689 $4,858,689 Fringe Benefits 2,254,369 2,674,891 2,389,755 3,106,682 3,106,682 3,106,682 Services 549,666 568,283 568,283 568,283 568,283 568,283 Materials and Supplies 1,150,179 1,501,877 1,531,201 1,484,174 1,484,174 1,484,174 Utilities 223,411 259,803 259,803 265,103 265,103 265,103 Liability Insurance 247,801 270,867 270,867 270,867 270,867 270,867 Information Technology 187,531 200,050 222,436 216,520 216,520 216,520 Miscellaneous/Contingency 68,352 143,346 80,000 125,212 125,212 125,212 Service Level Reduction (TBD) 0 0 0 0 (2,576,050) (2,576,050) TOTAL EXPENDITURES $9,072,713 $10,258,969 $10,085,766 $10,895,530 $8,319,480 $8,319,480 BALANCE $0 $0 $0 $0 $0 $0 1 Federal Operating revenue in the Manager's Proposed FY 2027 budget column is updated per GLTC based on City Operating revenue remaining flat with FY 2026. City of Lynchburg, Virginia, Operating Budget, FY 2027 198 Internal Service Fund Medical Insurance Fund Medical Insurance Fund. The City has an established self-insured health/dental/vision insurance program for all funds including active employees and eligible retirees. Rates and contributions are developed with the assistance of a third-party medical consultant based on projected costs, including claims, health insurance stop-loss premiums, and claims administration fees. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 MEDICAL INSURANCE FUND BUDGET SUMMARY REVENUES Charges for Services Employee Insurance Deductions - Health $0 $0 $2,412,738 $2,412,738 $2,412,738 Employee Insurance Deductions - Dental 0 0 190,847 190,847 190,847 Employee Insurance Deductions - Vision 0 0 32,260 32,260 32,260 Employee Insurance Benefits - Health 0 0 15,616,313 15,616,313 15,616,313 Employee Insurance Benefits - Dental 0 0 674,544 674,544 674,544 Employee Insurance Benefits - Vision 0 0 67,446 67,446 67,446 TOTAL REVENUES $0 $0 $18,994,148 $18,994,148 $18,994,148 EXPENDITURES Contractual Services Health Insurance Claims $0 $0 $16,611,756 $16,611,756 $16,611,756 Dental Insurance Claims 0 0 799,996 799,996 799,996 Vision Insurance Claims 0 0 99,706 99,706 99,706 Health Insurance Administration Fees 0 0 592,973 592,973 592,973 Dental Insurance Administration Fees 0 0 65,395 65,395 65,395 Health Insurance Stop-Loss Premiums 0 0 815,390 815,390 815,390 Miscellaneous Insurance Fees/Taxes 0 0 8,932 8,932 8,932 TOTAL EXPENDITURES $0 $0 $18,994,148 $18,994,148 $18,994,148 Medical Insurance Fund Budget Description The Medical Insurance Fund is established to provide a comprehensive picture of the true cost of medical insurance and to utilize multiple funding sources for the shared activity. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Medical Insurance Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 199 Historical Quote HISTORICAL QUOTE: On the 7th of October I arrived in the town of Lynchburg after an absence from it of nearly three years. I was astonished at the changes which, during this period, had been made. New streets opened, new buildings erected, bustle and activity in every direction, showed it to be a place of considerable and growing importance. The business part of town lies at the foot of a hill, along the margin of the river, quite convenient to the boat navigation; and when the improvements, now begun, shall have been completed, it will be neat, agreeable, and sufficiently handsome. At a little distance from the river the ground is broken into hills, which afford various pleasant and almost picturesque prospects to the beholder. On these hills, quite decent houses for family residences are rising up with great rapidity. John Holt Rice, “An Excursion into the Country” 1818 City of Lynchburg, Virginia, Operating Budget, FY 2027 200 Internal Service Fund Fleet Services Fund Fleet Services. Provides a full spectrum of fleet management services for all City customers operating City-owned vehicles or equipment, as well as several City-related entities. The services include fleet acquisition, replacement planning, fuel management, parts inventory services, preventive maintenance and repair, data analysis and record keeping, and the disposal of all retired fleet assets. FLEET SERVICES POSITION SUMMARY 15 City Funded Positions 15 Total Funded Positions Director (1) Fleet Operations Assistant Director Supervisor (1) (1) Fleet Analyst Lead Technician (1) Fleet Service Admin - Fleet (1) Writer Coordinator (1) (1) Technician Technician Fleet – Fire First Shift Second Shift Technician (3) (4) (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 201 Internal Service Fund Fleet Services Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FLEET FUND POSITION SUMMARY City Funded Full-Time 14.0 15.0 15.0 15.0 15.0 City Funded Hourly 0.1 0.0 0.0 0.0 0.0 TOTAL FTE 14.1 15.0 15.0 15.0 15.0 FLEET FUND SUMMARY REVENUES Warehouse Inventory $1,008,670 $1,373,813 $1,270,439 $1,270,439 $1,270,439 Fuel Sales 1,347,614 1,521,324 1,607,279 1,607,279 1,607,279 Mechanical Work by Vendors 934,892 975,484 1,319,114 1,319,114 1,319,114 Vehicle Administration 523,992 539,150 533,558 533,558 533,558 Labor Sales 760,299 1,180,972 1,182,934 1,182,934 1,182,934 Vehicle Capital Charge 4,093,329 4,237,172 4,728,872 4,728,872 4,728,872 Interest on Investments 622,585 0 0 0 0 Interest Market Gain 3,799 0 0 0 0 Sale/Salvage Surplus Property 345,311 0 0 0 0 Bond Proceeds 0 3,450,000 0 0 900,000 Transfer from General Fund - Debt Service 745,954 751,612 1,057,964 1,057,964 1,057,964 Transfer from General Fund - Internal Service 50,996 0 0 0 0 Transfer from General Fund - Vehicle Funding 0 0 1,119,858 1,119,858 219,858 Transfer from Detention Fund - Vehicle Funding 0 9,583 0 0 0 Use of Future Vehicle Needs Reserve - General Fund 0 647,870 0 0 0 Use of Future Vehicle Needs Reserve - Water Fund 0 0 382,650 382,650 382,650 Use of Future Vehicle Needs Reserve - Sewer Fund 0 97,000 202,838 202,838 202,838 Use of Future Vehicle Needs Reserve - Detention Fund 0 16,000 0 0 0 TOTAL REVENUES $10,437,441 $14,799,980 $13,405,506 $13,405,506 $13,405,506 EXPENDITURES Salaries $981,330 $1,093,907 1,115,163 1,115,163 $1,115,163 Employee Benefits 388,425 448,800 474,083 474,083 $474,083 Contractual Services 344,085 338,167 480,367 480,367 480,367 Other Charges 2,920,417 3,540,131 3,725,730 3,725,730 3,725,730 Rentals and Leases 0 1,165 1,165 1,165 1,165 Capital Outlay - Vehicles 2,739,670 1,332,500 1,159,600 1,159,600 1,159,600 Capital Outlay - Construction/Heavy Equipment 3,468,016 6,935,000 5,212,783 5,212,783 5,212,783 Capital Outlay - Shop Equipment 76,090 60,000 60,000 60,000 60,000 Future Vehicle Needs Reserve - General Fund 0 0 5,521 5,521 5,521 Future Vehicle Needs Reserve - Detention Fund 0 0 6,480 6,480 6,480 Future Vehicle Needs Reserve - Water Fund 0 91,500 0 0 0 Future Vehicle Needs Reserve - Stormwater Fund 0 98,000 49,000 49,000 49,000 Future Vehicle Needs Reserve - Risk Management Fund 0 625 834 834 834 Non-Departmental Employee Benefits 56,751 108,573 56,816 56,816 56,816 Pension Expense (21,288) 0 0 0 0 Other Post-Employment Benefits (20,171) 0 0 0 0 Debt Service 781,489 751,612 1,057,964 1,057,964 1,057,964 TOTAL EXPENDITURES AND TRANSFERS $11,714,814 $14,799,980 $13,405,506 $13,405,506 $13,405,506 City of Lynchburg, Virginia, Operating Budget, FY 2027 202 Internal Service Fund Fleet Services Fund Fleet Services Budget Description The Department Submitted FY 2027 Fleet Services budget of $13,405,506 represents a 9.4% decrease of $1,394,474 compared to the Adopted FY 2026 budget of $14,799,980. Highlights of the Department Submitted FY 2027 budget include: ▪ $46,539 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $142,200 increase in Contractual Services reflecting increases with the new parts contract. ▪ $185,599 increase in Other Charges reflecting an increase in the need for outside vendor repairs due to a technician shortage and high accident costs. ▪ $1,895,117 decrease in Capital Outlay reflecting a decrease in heavy and light duty asset replacements. ▪ $128,290 decrease in Future Vehicle Needs Reserves reflecting purchases made in current year with the availability of vehicles. ▪ $51,757 decrease in Non-Departmental Employee Benefits reflecting Virginia Retirement System (VRS) and group life rate reductions offset by the proposed 2.5% cost of living increase for FY 2027 and moving the increase in health insurance cost from Non-Departmental to Employee Benefits. ▪ $306,352 increase in Debt Service based on the Debt Amortization Schedule. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Fleet Services budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 203 Historical Fact HISTORICAL FACT: Lynchburg was named for its founder, John Lynch, who at the age of 17 started a ferry service across the James River in 1757. He was also responsible for Lynchburg’s first bridge across the river, which replaced the ferry in 1812. City of Lynchburg, Virginia, Operating Budget, FY 2027 204 Enterprise Fund Airport Fund LYNCHBURG REGIONAL AIRPORT POSITION SUMMARY Airport Director (1) 14.7 City Funded Positions 14.7 Total City Funded Positions 3.0 Grant Funded Hourly Positions Assistant Director 17.7 Total Funded Positions of Economic Development (Position in General Fund) Business Assistant Airport Director, Assistant Airport Director, Development Operations and Maintenance Finance and Administration Manager (1) (1) (1) Airport Operations Airport Grounds Airport Maintenance Administrative Airport Marketing Finance Manager Supervisor Supervisor Supervisor Services Associate III Coordinator (1) (1) (1) (1) (1) (.7) Grounds Airport Technician Technician I (3) (2) City of Lynchburg, Virginia, Operating Budget, FY 2027 205 Enterprise Fund Airport Fund Lynchburg Regional Airport. Lynchburg Regional Airport, owned and operated by the City of Lynchburg, is a full service commercial service airport offering a full array of aeronautical services including scheduled airline service, aircraft charter, aircraft maintenance and avionics, fuel services, flight training, aircraft storage, and emergency med-flight services. The Airport is budgeted as a separate Enterprise Fund to clearly delineate its financial operations. Airport expenditures are completely funded by Airport-generated revenues which will exceed expenditures for the twelfth straight year. The Airport is projecting an FY 2027 operating surplus of $96,936 which will be earmarked to support future capital pay-as-you-go investments at the Airport. FY 2027 REVENUES $3,783,257 Interest and Other 7.6% Revenue Centers 92.4% FY 2027 EXPENDITURES $3,783,257 Debt Service Operations - 4.5% Non-departmental 10.4% Operations - Departmental 85.1% City of Lynchburg, Virginia, Operating Budget, FY 2027 206 Enterprise Fund Airport Fund Airport Fund Mission Statement: To offer a full range of high quality aviation and air transportation services to the citizens of Central Virginia while fulfilling its role as a key ingredient in the region’s economic development. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 AIRPORT FUND POSITION SUMMARY City Funded Full-Time 16.0 14.0 14.0 14.0 14.0 City Funded Part-Time 0.7 0.7 0.7 0.7 0.7 Grant Funded Hourly 3.0 3.0 3.0 3.0 3.0 TOTAL FTE 19.7 17.7 17.7 17.7 17.7 AIRPORT FUND SUMMARY BEGINNING NET ASSETS $40,762,677 Less: Invested in Capital Assets, net of related debt (38,071,620) BEGINNING UNRESTRICTED NET ASSETS $2,691,057 REVENUES Airfield $137,939 $110,000 $120,000 $120,000 $120,000 Terminal 2,010,677 1,763,843 2,003,843 2,003,843 2,003,843 General Aviation 1,043,201 970,000 1,035,000 1,035,000 1,035,000 Other Leased Property 435,329 425,050 435,350 435,350 435,350 State Airport Aid 429,315 210,000 50,000 50,000 50,000 Interest and Other 293,962 236,000 236,000 236,000 236,000 Use of (Additions to) Unassigned Fund Balance 0 (164,571) (96,936) (96,936) (96,936) TOTAL REVENUES $4,350,423 $3,550,322 $3,783,257 $3,783,257 $3,783,257 EXPENDITURES Airfield Operations $405,086 $472,064 $381,383 $381,383 $381,383 Terminal Operations 800,847 793,024 999,859 999,859 999,859 General Aviation 84,008 87,156 89,757 89,757 89,757 Administration 1,160,135 1,100,975 1,222,359 1,222,359 1,222,359 Airport Public Safety 642,736 517,182 630,657 630,657 630,657 Other Operations 65,461 76,500 76,500 76,500 76,500 Snow Removal 16,182 24,030 23,730 23,730 23,730 Debt Service 168,390 169,705 169,725 169,725 169,725 Other Miscellaneous 705,726 309,686 189,287 189,287 189,287 TOTAL EXPENDITURES $4,048,571 $3,550,322 $3,783,257 $3,783,257 $3,783,257 DIFFERENCE OF REVENUES AND EXPENDITURES $301,852 $0 $0 $0 $0 ENDING UNRESTRICTED NET ASSETS $2,992,909 City of Lynchburg, Virginia, Operating Budget, FY 2027 207 Enterprise Fund Airport Fund Airport Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 REVENUE SUMMARY REVENUE CENTERS Airfield Revenue Center $137,939 $110,000 $120,000 $120,000 $120,000 Terminal Revenue Center 2,010,677 1,763,843 2,003,843 2,003,843 2,003,843 General Aviation Revenue Center 1,043,201 970,000 1,035,000 1,035,000 1,035,000 Other Airport Revenue Center 435,329 425,050 435,350 435,350 435,350 Use of (Additions to) Unassigned Fund Balance 0 (164,571) (96,936) (96,936) (96,936) TOTAL REVENUE CENTERS $3,627,146 $3,104,322 $3,497,257 $3,497,257 $3,497,257 MISCELLANEOUS REVENUE Interest $188,549 $170,000 $170,000 $170,000 $170,000 Charges for Services 21,827 23,500 23,500 23,500 23,500 State Airport Aid 429,315 210,000 50,000 50,000 50,000 All Other 83,586 42,500 42,500 42,500 42,500 TOTAL MISCELLANEOUS REVENUE $723,277 $446,000 $286,000 $286,000 $286,000 TOTAL REVENUES $4,350,423 $3,550,322 $3,783,257 $3,783,257 $3,783,257 City of Lynchburg, Virginia, Operating Budget, FY 2027 208 Enterprise Fund Airport Fund Airport Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 16.0 14.0 14.0 14.0 14.0 City Funded Part-Time 0.7 0.7 0.7 0.7 0.7 Grant Funded Hourly 3.0 3.0 3.0 3.0 3.0 TOTAL FTE 19.7 17.7 17.7 17.7 17.7 EXPENDITURE BUDGET SUMMARY DEPARTMENTAL EXPENDITURES Salaries $782,256 $880,237 $899,299 $899,299 $899,299 Employee Benefits 303,568 369,056 391,667 391,667 391,667 Contractual Services 1,051,033 913,350 1,197,050 1,197,050 1,197,050 Internal Service Charges 24,693 34,175 28,681 28,681 28,681 Other Charges 512,314 404,337 404,337 404,337 404,337 Indirect Costs 203,165 220,890 225,441 225,441 225,441 Self-Insurance 74,103 65,570 65,379 65,379 65,379 Rentals and Leases 45 6,500 6,500 6,500 6,500 TOTAL DEPARTMENTAL EXPENDITURES $2,951,177 $2,894,115 $3,218,354 $3,218,354 $3,218,354 NON-DEPARTMENTAL EXPENDITURES Security Personnel (Federal Program) $223,278 $176,816 $205,891 $205,891 $205,891 Small Projects and Equipment 818,018 200,000 100,000 100,000 100,000 Independent Financial Audit 14,000 14,000 14,000 14,000 14,000 Uncollectible Accounts 2,500 2,500 2,500 2,500 2,500 Other Non-Departmental (128,792) 93,186 72,787 72,787 72,787 TOTAL NON-DEPARTMENTAL EXPENDITURES $929,004 $486,502 $395,178 $395,178 $395,178 DEBT SERVICE Debt Service $168,390 $169,705 $169,725 $169,725 $169,725 TOTAL DEBT SERVICE $168,390 $169,705 $169,725 $169,725 $169,725 TOTAL EXPENDITURES $4,048,571 $3,550,322 $3,783,257 $3,783,257 $3,783,257 City of Lynchburg, Virginia, Operating Budget, FY 2027 209 Enterprise Fund Airport Fund Airport Fund Budget Description The Department Submitted FY 2027 Airport Fund budget of $3,783,257 represents a 6.6% increase of $232,935 as compared with the Adopted FY 2025 budget of $3,550,322. Highlights of the Department Submitted FY 2027 budget include: ▪ $41,673 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $283,700 increase in Contractual Services reflecting converting all custodial positions to contractual and extending ARFF hours to 24/7/365 operations. ▪ $5,494 decrease in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $4,551 increase in Indirect Costs per Maximus indirect cost study of FY 2024. ▪ $91,324 decrease in Non-Departmental reflecting moving Small Projects and Equipment to the Airport Capital Fund. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Airport Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 210 Enterprise Fund Airport Fund Airport Fund – Administration Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5.0 5.0 6.0 6.0 6.0 City Funded Part-Time 0.7 0.7 0.7 0.7 0.7 TOTAL FTE 5.7 5.7 6.7 6.7 6.7 BUDGET SUMMARY EXPENDITURES Salaries $417,913 $469,654 $547,263 $547,263 $547,263 Employee Benefits 144,674 175,904 215,319 215,319 215,319 Contractual Services 235,743 126,250 126,250 126,250 126,250 Other Charges 84,492 38,207 38,207 38,207 38,207 Indirect Costs 203,165 220,890 225,441 225,441 225,441 Self-Insurance 74,103 65,570 65,379 65,379 65,379 Rentals and Leases 45 4,500 4,500 4,500 4,500 TOTAL $1,160,135 $1,100,975 $1,222,359 $1,222,359 $1,222,359 City of Lynchburg, Virginia, Operating Budget, FY 2027 211 Enterprise Fund Airport Fund Airport Fund – Terminal Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 3 3 3 3 TOTAL FTE 5 3 3 3 3 BUDGET SUMMARY EXPENDITURES Salaries $141,868 $136,057 $139,406 $139,406 $139,406 Employee Benefits 65,226 65,871 70,522 70,522 70,522 Contractual Services 346,920 391,550 590,250 590,250 590,250 Internal Service Charges 13,515 12,296 12,431 12,431 12,431 Other Charges 233,318 187,250 187,250 187,250 187,250 TOTAL $800,847 $793,024 $999,859 $999,859 $999,859 City of Lynchburg, Virginia, Operating Budget, FY 2027 212 Enterprise Fund Airport Fund Airport Fund – Airfield Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 5 5 4 4 4 TOTAL FTE 5 5 4 4 4 BUDGET SUMMARY EXPENDITURES Salaries $177,095 $230,804 $167,826 $167,826 $167,826 Employee Benefits 73,170 106,547 83,573 83,573 83,573 Contractual Services 30,535 25,950 25,950 25,950 25,950 Internal Service Charges 10,609 20,263 15,534 15,534 15,534 Other Charges 113,677 86,500 86,500 86,500 86,500 Rentals and Leases 0 2,000 2,000 2,000 2,000 TOTAL $405,086 $472,064 $381,383 $381,383 $381,383 City of Lynchburg, Virginia, Operating Budget, FY 2027 213 Enterprise Fund Airport Fund Airport Fund – General Aviation Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 1 1 1 1 1 TOTAL FTE 1 1 1 1 1 BUDGET SUMMARY EXPENDITURES Salaries $45,380 $43,722 $44,804 $44,804 $44,804 Employee Benefits 20,498 20,734 22,253 22,253 22,253 Contractual Services 6,379 4,000 4,000 4,000 4,000 Other Charges 11,751 18,700 18,700 18,700 18,700 TOTAL $84,008 $87,156 $89,757 $89,757 $89,757 City of Lynchburg, Virginia, Operating Budget, FY 2027 214 Enterprise Fund Airport Fund Airport Fund – Other Operations Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Contractual Services $32,462 $33,500 $33,500 $33,500 $33,500 Other Charges 32,999 43,000 43,000 43,000 43,000 TOTAL $65,461 $76,500 $76,500 $76,500 $76,500 City of Lynchburg, Virginia, Operating Budget, FY 2027 215 Enterprise Fund Airport Fund Airport Fund – Police and Fire Services Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY Grant Funded Hourly 3 3 3 3 3 TOTAL FTE 3 3 3 3 3 BUDGET SUMMARY EXPENDITURES Salaries $207,411 $164,250 $191,260 $191,260 $191,260 Employee Benefits 15,867 12,566 14,631 14,631 14,631 Contractual Services 385,445 323,100 408,100 408,100 408,100 Internal Service Charges 569 1,316 716 716 716 Other Charges 33,444 15,950 15,950 15,950 15,950 TOTAL $642,736 $517,182 $630,657 $630,657 $630,657 City of Lynchburg, Virginia, Operating Budget, FY 2027 216 Enterprise Fund Airport Fund Airport Fund – Snow Removal Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 BUDGET SUMMARY EXPENDITURES Contractual Services $13,549 $9,000 $9,000 $9,000 $9,000 Internal Service Charges 0 300 0 0 0 Other Charges 2,633 14,730 14,730 14,730 14,730 TOTAL $16,182 $24,030 $23,730 $23,730 $23,730 City of Lynchburg, Virginia, Operating Budget, FY 2027 217 Historical Fact HISTORICAL FACT: From April 6 to 10, 1865, Lynchburg served as the capital of Virginia. Under Governor William Smith, the executive and legislative branches of the Commonwealth moved to Lynchburg for the few days between the fall of Richmond and the fall of the Confederacy. City of Lynchburg, Virginia, Operating Budget, FY 2027 218 Enterprise Fund Water Fund DEPARTMENT OF WATER RESOURCES WATER FUND POSITION SUMMARY 84.75 City Funded Positions Director of Water Resources 84.75 Total Funded Positions (1) Deputy Director of Water Resources (1) Stormwater Systems Water Plant Financial Safety Utility Line Meter Collections Quality Engineering Manager Superintendent Manager Manager Maintenance Supervisor System Manager Manager (1) (1) (1) (1) Superintendent (1) Manager (1) (1) (.5) (1) Safety Assistant Outreach GIS Chemist Senior Utility Line Meter Civil Specialist Coordinator Analyst II Manager Accountant Maintenance Supervisor Engineer IV (2) (1) (1) (1) (1) Coordinator (1) (1) (1) GIS Chemist Accountant Water Meter Communication Civil Mechanic III Analyst I Assistant Business Specialist Engineer II Utility Line (4) (1) (1) Analyst (1) (4) Technician (1) (10) Water Meter Operator Reservoir Mechanic II Caretaker Construction Warehouse/ Technology (1) (1) Manager Custodial Utility Line Systems (1) Coordinator Locator II Administrator (1) Water Plant (.5) (1) Maintenance Supervisor Construction Assistant to Business Coordinator II Utility Line Systems (1) Director Maintenance (1) (1) Analyst Coordinator (1) Utilities (.75) Instrumentation Construction Technician Coordinator I Administrative Utility Line (1) (1) Services Technician Associate II (8) (1) Utilities Plant Mechanic Compliance Specialist Customer (2) (1) Service Representative Shift Supervisor (1) (2) Financial Technician III Assistant (1) Plant Shift Operator Supervisor (7) (2) Plant Operator (6) City of Lynchburg, Virginia, Operating Budget, FY 2027 219 Enterprise Fund Water Fund Water Fund. Lynchburg has one of the nation’s oldest public water systems. Today, the system is managed by the Water Resources Department and furnishes safe drinking water to 82,500 City residents and businesses. It also delivers water to Amherst, Bedford, and Campbell Counties under wholesale contract agreements. Lynchburg’s raw water comes from the Pedlar Reservoir, a protected watershed in the George Washington National Forest and from the James River. The system can deliver up to 26 million gallons of water a day from two water treatment plants. Total treated water storage capacity is approximately 33 million gallons. Water is delivered through a 457-mile network of transmission and distribution lines, 12 water storage tanks and 8 major pump stations. Revenues & Expenses Revenues and Expenditures $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Actual Actual Actual Adopted Adopted FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Operating Expenses Debt Service Capital Items Revenue City of Lynchburg, Virginia, Operating Budget, FY 2027 220 Enterprise Fund Water Fund Water Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 WATER FUND DEBT COVERAGE REVENUES Charges for Services $16,372,636 $17,453,253 $17,968,345 $17,968,345 $17,968,345 Water Contracts 2,450,677 2,320,998 2,713,080 2,713,080 2,713,080 Interest and Other 478,781 457,100 378,500 378,500 378,500 TOTAL REVENUES $19,302,094 $20,231,351 $21,059,925 $21,059,925 $21,059,925 EXPENDITURES Water Treatment $4,249,760 $4,695,719 $4,765,426 $4,765,426 $4,765,426 Water Line Maintenance 2,933,451 3,196,007 3,410,420 3,410,420 3,410,420 Meter Reading 862,340 983,982 1,037,515 1,037,515 1,037,515 Administration/Engineering 5,553,397 5,444,327 5,840,227 5,840,227 5,840,227 Non-Departmental 349,690 427,793 174,298 174,298 174,298 Project Costs Charged to Operations 22,780 25,000 25,000 25,000 25,000 Capitalizable Labor (150,032) (225,000) (230,000) (230,000) (230,000) Capital Outlay 0 (64,690) (83,190) (83,190) (83,190) TOTAL EXPENDITURES $13,821,386 $14,483,138 $14,939,696 $14,939,696 $14,939,696 OPERATING INCOME $5,480,708 $5,748,213 $6,120,229 $6,120,229 $6,120,229 Debt Service Payments $4,117,594 $4,805,171 $5,066,396 $5,066,396 $5,066,396 NET REVENUE $1,363,114 $943,042 $1,053,833 $1,053,833 $1,053,833 Debt Coverage Ratio Target 1.20 1.20 1.20 1.20 1.20 Debt Coverage Ratio 1.33 1.20 1.21 1.21 1.21 City of Lynchburg, Virginia, Operating Budget, FY 2027 221 Enterprise Fund Water Fund Water Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 WATER FUND POSITION SUMMARY City Funded Full-Time 85.75 84.75 84.75 84.75 84.75 TOTAL FTE 85.75 84.75 84.75 84.75 84.75 WATER FUND SUMMARY REVENUES Charges for Services $16,372,636 $17,453,253 $17,968,345 $17,968,345 $17,968,345 Water Contracts 2,450,677 2,320,998 2,713,080 2,713,080 2,713,080 Interest and Other 478,781 457,100 378,500 378,500 378,500 Use of (Additions to) Unassigned Fund Balance (635,862) 41,648 54,357 54,357 54,357 TOTAL REVENUES $18,666,232 $20,272,999 $21,114,282 $21,114,282 $21,114,282 EXPENDITURES Departmental $13,598,948 $14,320,035 $15,053,588 $15,053,588 $15,053,588 Non-departmental 349,690 427,793 174,298 174,298 174,298 Debt Service 4,117,594 4,805,171 5,066,396 5,066,396 5,066,396 TOTAL EXPENDITURES $18,066,232 $19,552,999 $20,294,282 $20,294,282 $20,294,282 DIFFERENCE OF REVENUES AND EXPENDITURES $600,000 $720,000 $820,000 $820,000 $820,000 TRANSFERS TO OTHER FUNDS: Transfer to Water Capital Fund $600,000 $720,000 $820,000 $820,000 $820,000 TOTAL TRANSFERS TO OTHER FUNDS $600,000 $720,000 $820,000 $820,000 $820,000 City of Lynchburg, Virginia, Operating Budget, FY 2027 222 Enterprise Fund Water Fund Water Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 WATER FUND REVENUE SUMMARY CHARGES FOR SERVICES Water Sales - Inside City $10,127,365 $10,902,000 $11,247,180 $11,247,180 $11,247,180 General Fund Hydrant Rental 957,120 1,118,753 1,110,465 1,110,465 1,110,465 Cut-on/Late Charges 122,499 105,000 123,000 123,000 123,000 Delinquent Account Fees 44,625 55,000 50,000 50,000 50,000 Fire Protection Fees 133,022 135,000 136,000 136,000 136,000 Connection Fees 253,840 192,000 200,000 200,000 200,000 Availability Fees 167,530 150,000 150,000 150,000 150,000 Account Charges 1,330,150 1,322,500 1,345,000 1,345,000 1,345,000 Water Cost Plus 70,172 150,000 150,000 150,000 150,000 Sewer & Stormwater Fund Charges 3,157,000 3,297,000 3,436,000 3,436,000 3,436,000 All Other Charges 9,313 26,000 20,700 20,700 20,700 TOTAL CHARGES FOR SERVICES $16,372,636 $17,453,253 $17,968,345 $17,968,345 $17,968,345 WATER CONTRACTS Counties Amherst $18,234 $23,900 $22,160 $22,160 $22,160 Bedford 738,347 729,638 804,450 804,450 804,450 Campbell 671,357 722,980 761,920 761,920 761,920 Industrial WestRock 760,921 580,580 869,400 869,400 869,400 Frito-Lay 261,818 263,900 255,150 255,150 255,150 TOTAL CONTRACTS $2,450,677 $2,320,998 $2,713,080 $2,713,080 $2,713,080 INTEREST AND OTHER Interest $414,309 $395,000 $305,000 $305,000 $305,000 Other 64,472 62,100 73,500 73,500 73,500 TOTAL INTEREST AND OTHER $478,781 $457,100 $378,500 $378,500 $378,500 USE OF (ADDITIONS TO) UNASSIGNED FUND BALANCE ($635,862) $41,648 $54,357 $54,357 $54,357 TOTAL REVENUES $18,666,232 $20,272,999 $21,114,282 $21,114,282 $21,114,282 City of Lynchburg, Virginia, Operating Budget, FY 2027 223 Enterprise Fund Water Fund Water Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 WATER FUND EXPENDITURE SUMMARY DEPARTMENTAL Salaries $5,810,220 $5,890,643 $6,123,003 $6,123,003 $6,123,003 Employee Benefits 2,244,344 2,421,238 2,593,233 2,593,233 2,593,233 Contractual Services 718,283 1,032,156 1,177,206 1,177,206 1,177,206 Chemicals 554,868 697,400 595,000 595,000 595,000 Telecommunications 84,036 100,175 94,825 94,825 94,825 Utilities-Water Treatment Plant 937,296 958,714 1,028,220 1,028,220 1,028,220 Supplies and Materials 1,085,844 1,159,750 1,133,950 1,133,950 1,133,950 Indirect Costs 1,219,026 1,210,794 1,406,045 1,406,045 1,406,045 Self-Insurance 361,318 133,416 135,362 135,362 135,362 All Other 583,713 715,749 766,744 766,744 766,744 TOTAL DEPARTMENTAL $13,598,948 $14,320,035 $15,053,588 $15,053,588 $15,053,588 NON-DEPARTMENTAL Financial Audit $31,705 $31,705 $32,980 $32,980 $32,980 Interest on Customer Deposits 21,093 18,000 18,000 18,000 18,000 Allowance for Uncollectible Accounts 53,413 40,000 40,000 40,000 40,000 Compensation Plan Adjustments 0 224,545 191,500 191,500 191,500 Managed Vacancies 0 (240,527) (158,000) (158,000) (158,000) Retiree Benefits 118,440 131,040 154,632 154,632 154,632 Unemployment Benefits 0 1,000 1,000 1,000 1,000 Health Insurance Adjustment for Active Employees 0 72,030 0 0 0 VRS and Group Life Insurance Adjustments 0 0 (255,814) (255,814) (255,814) Workers Compensation 125,039 150,000 150,000 150,000 150,000 TOTAL NON-DEPARTMENTAL $349,690 $427,793 $174,298 $174,298 $174,298 CAPITAL AND TRANSFERS Transfer to Water Capital Fund $600,000 $720,000 $820,000 $820,000 $820,000 TOTAL CAPITAL AND TRANSFERS $600,000 $720,000 $820,000 $820,000 $820,000 DEBT SERVICE Debt Service Payments $4,117,594 $4,805,171 $5,066,396 $5,066,396 $5,066,396 TOTAL DEBT SERVICE $4,117,594 $4,805,171 $5,066,396 $5,066,396 $5,066,396 TOTAL EXPENDITURES $18,666,232 $20,272,999 $21,114,282 $21,114,282 $21,114,282 City of Lynchburg, Virginia, Operating Budget, FY 2027 224 Enterprise Fund Water Fund Water Resources Water Fund Budget Description The Department Submitted FY 2027 Water Resources Water Fund budget of $21,114,282 represents a 4.1% increase of $841,283 compared to the Adopted FY 2026 budget of $20,272,999. Highlights of the Department Submitted FY 2027 budget include: ▪ $404,355 increase in Salaries and Employee Benefits reflecting salary adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $145,050 increase in Contractual Services reflecting increases in Architect and Engineering Services, Software Maintenance Services, Building Maintenance and Repair Services, Equipment Maintenance Repair Services, Temporary Personnel Services, and Cellular Data Charges for Meter Reading. Total increases are partially offset by decreases in Legal Services and Communications Maintenance and Repair Services. ▪ $102,400 decrease in Chemicals reflecting lower chemical pricing. ▪ $5,350 decrease in Telecommunications reflecting decreased cellular costs and usage. ▪ $69,506 increase in Utilities – Water Treatment Plant reflecting increased electricity costs. ▪ $25,800 decrease in Supplies and Materials reflecting decreases to Computer Replacements, Mechanical Maintenance and Repair Materials, Building Materials, Grounds Maintenance Supplies, Lab and Field Materials, and Small Tools and Equipment. These decreases are offset by increasing costs in Custodial Supplies, and Mechanical Materials, and Safety Supplies. ▪ $195,251 increase in Indirect Costs per Maximus indirect cost study of FY 2024. ▪ $1,946 increase in Self-Insurance reflecting increased costs for property coverages. ▪ $50,995 increase in All Other reflecting increases to fleet services and capital outlay for new equipment and vehicles. ▪ $253,495 decrease in Non-Departmental reflecting decrease in Compensation Plan Adjustments, VRS and Group Life Insurance and Health Insurance Adjustment for Active Employees, offset by decrease in savings from the Managed Vacancy Program, and increase in Retiree Benefits. ▪ $100,000 increase in Transfer to Water Capital Fund for funding future infrastructure projects reflecting efforts to maintain the fund balance target ratio established by City Council. ▪ $261,225 increase in Debt Service Payments reflecting increased amortized debt service payments and increased charges on the line of credit to fund new infrastructure projects. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Water Resources Water Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 225 Enterprise Fund Water Fund Department of Water Resources Water Fund – Administration/Engineering Division. Leadership, management and administrative support are provided for all water and wastewater functions, including the operation and maintenance of two water treatment plants and one wastewater treatment plant, a surface water reservoir on the Pedlar River, 33 million gallons of system storage, water distribution lines, stormwater lines and basins, sanitary sewers, sewer separation projects, and meter reading. Functions include serving as governmental and regulatory liaison, managing the City’s Combined Sewer Overflow (CSO) program, providing engineering support, ensuring compliance with environmental regulations, financial and human resource management, safety and security coordination, technical services, cross connection control and backflow programs, and other administrative duties. Services for which oversight is provided are federally mandated by the Safe Drinking Water Act and the Clean Water Act. Oversight is provided by the Virginia Department of Health, the Virginia Department of Environmental Quality, the Virginia Department of Conservation and Recreation, and the Environmental Protection Agency. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 32 31 31 31 31 TOTAL FTE 32 31 31 31 31 BUDGET SUMMARY EXPENDITURES Salaries $2,571,306 $2,534,261 $2,608,534 $2,608,534 $2,608,534 Employee Benefits 981,627 1,015,079 1,081,851 1,081,851 1,081,851 Contractual Services 151,884 236,850 302,900 302,900 302,900 Internal Service Charges 66,042 74,707 75,915 75,915 75,915 Other Charges 1,785,446 1,570,410 1,748,007 1,748,007 1,748,007 Rentals and Leases (2,908) 10,200 10,200 10,200 10,200 Capital Outlay 0 2,820 12,820 12,820 12,820 TOTAL $5,553,397 $5,444,327 $5,840,227 $5,840,227 $5,840,227 City of Lynchburg, Virginia, Operating Budget, FY 2027 226 Enterprise Fund Water Fund Department of Water Resources Water Fund – Meter Reading Division. Meter Readers record water meter readings for over 23,000 accounts every month, which serve as the basis for monthly water and sewer billings. Personnel replace meters on a schedule intended to assure accurate recording of consumption. Two inch and larger meters are replaced or calibrated on a regular basis as recommended by the American Water Works Association. Residential meters are replaced as needed averaging a 15 year life. Meter Readers also install meters using cellular signal technology throughout the system to increase efficiency and safety. At the direction of the Financial Services – Billings and Collections division, Meter Readers investigate unusual consumption, activate or deactivate water service, and investigate customer complaints for meter reading issues. The Meter Reading Division is also responsible for testing and maintenance of all pressure reducing valves in the water system. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 7 7 7 7 7 TOTAL FTE 7 7 7 7 7 BUDGET SUMMARY EXPENDITURES Salaries $392,689 $404,725 $418,724 $418,724 $418,724 Employee Benefits 164,714 176,577 190,522 190,522 190,522 Contractual Services 212,533 283,666 304,266 304,266 304,266 Internal Service Charges 49,780 57,019 59,208 59,208 59,208 Other Charges 42,624 59,075 61,875 61,875 61,875 Rentals and Leases 0 100 100 100 100 Capital Outlay 0 2,820 2,820 2,820 2,820 TOTAL $862,340 $983,982 $1,037,515 $1,037,515 $1,037,515 City of Lynchburg, Virginia, Operating Budget, FY 2027 227 Enterprise Fund Water Fund Department of Water Resources Water Fund – Water Line Maintenance Division. Provides installation, maintenance, and repair of water lines, water services, hydrants, and valves. Responds to customer complaints, investigates, and initiates remedial action. Maintains records on the date of repairs, the length of service and the types of materials and equipment used. The water distribution system continually delivers treated water, under pressure, to customers. Services are federally mandated by the Safe Drinking Water Act. Oversight is provided by the Virginia Department of Health. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 21.75 21.75 21.75 21.75 21.75 TOTAL FTE 21.75 21.75 21.75 21.75 21.75 BUDGET SUMMARY EXPENDITURES Salaries $1,273,238 $1,344,935 $1,429,540 $1,429,540 $1,429,540 Employee Benefits 509,507 555,693 605,472 605,472 605,472 Contractual Services 77,397 162,774 171,174 171,174 171,174 Internal Service Charges 256,194 263,395 298,524 298,524 298,524 Other Charges 815,638 842,300 870,300 870,300 870,300 Rentals and Leases 1,477 5,500 5,500 5,500 5,500 Capital Outlay 0 21,410 29,910 29,910 29,910 TOTAL $2,933,451 $3,196,007 $3,410,420 $3,410,420 $3,410,420 City of Lynchburg, Virginia, Operating Budget, FY 2027 228 Enterprise Fund Water Fund Department of Water Resources Water Fund – Water Treatment Plant Division. Raw water from Pedlar Reservoir in Amherst County is delivered through a 22-mile gravity pipeline to Lynchburg. Two raw water pumping stations are located on the James River to augment the Pedlar supply as required. Chemicals are added at Pedlar Reservoir and at the Abert and College Hill Filtration Plants where treatment is completed. Water is continuously examined and tested for quality assurance during processing. In addition, periodic sampling is performed at selected points in the water distribution system to assure delivery of safe and potable water. Water is provided without interruption and with sufficient volume and pressure for consumption and for fire suppression throughout the City. The water quality is federally mandated by the Safe Drinking Water Act. Oversight is provided by the Virginia Department of Health. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 25 25 25 25 25 TOTAL FTE 25 25 25 25 25 BUDGET SUMMARY EXPENDITURES Salaries $1,572,987 $1,606,722 $1,666,205 $1,666,205 $1,666,205 Employee Benefits 588,496 673,889 715,388 715,388 715,388 Contractual Services 276,469 348,866 398,866 398,866 398,866 Internal Service Charges 40,805 47,288 47,407 47,407 47,407 Other Charges 1,766,318 1,976,314 1,894,920 1,894,920 1,894,920 Rentals and Leases 4,685 5,000 5,000 5,000 5,000 Capital Outlay 0 37,640 37,640 37,640 37,640 TOTAL $4,249,760 $4,695,719 $4,765,426 $4,765,426 $4,765,426 City of Lynchburg, Virginia, Operating Budget, FY 2027 229 Historical Quote HISTORICAL QUOTE: Be it enacted by the General Assembly…that the mayor, recorder, aldermen and common councilmen…are hereby made a body corporate and politic, by the name of the Mayor and Commonality of the town of Lynchburg…[they] shall have power to erect work houses, houses of correction, prisons and other public buildings….And be it further enacted, that all half acre lots of land, as the same were laid off adjoining the said town, by John Lynch, shall, so soon as a connected plan of the said lots be duly admitted to record in the court of Campbell county, be added to, incorporated with, and considered as a part of, the said town. An Act for incorporating the town of Lynchburg, and enlarging the same. January 10, 1805 City of Lynchburg, Virginia, Operating Budget, FY 2027 230 Enterprise Fund Sewer Fund DEPARTMENT OF WATER RESOURCES SEWER FUND POSITION SUMMARY 63.45 City Funded Positions .40 Hourly Positions Director of Water Resources 63.85 Total Funded Positions (Position in Water Fund) Deputy Director of Water Resources (Position in Water Fund) Utility Line Engineering WRRF1 Collections System Maintenance Financial Manager Manager Superintendent Manager Superintendent (Position in Water (Position in (1) (Position in Water (.35) Fund) Water Fund) Fund) Assistant WRRF1 Utility Line Warehouse Superintendent Utility Line Property Maintenance Manager (1) Maintenance Specialist Coordinator (.35) (1) Coordinator (1.75) (1) Lab Manager Utility Line Utility Line Administrative (1) Technician Operations Technician Services WRRF1 (11) Supervisor (7) Associate IV Maintenance (1) (1) Supervisor Assistant Utility Line (1) Chemist Locator I Administrative (2) (1) Shift Services Supervisor Associate II (2) Electrician Environmental (1) (1) Technician (1) Plant Plant Operator Industrial Instrumentation (12) Monitoring Technician Coordinator (2) Assistant (2) Shift Supervisor WRRF1 Plant (3) Mechanic (5) Driver/ Operator 1 Water Resource Recovery Facility (WRRF) (2) Custodial Technician Senior (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 231 Enterprise Fund Sewer Fund Sewer Fund. The Water Resources Department operates a regional wastewater treatment plant with an average daily treatment capacity of 22 million gallons per day (mgd) of domestic or industrial wastewater and combined stormwater. The department also owns and operates over 445 miles of sewer lines, including a combined sewer system. Wastewater service is provided to approximately 84% of the citizens and businesses in Lynchburg. Service is also provided to parts of Amherst, Bedford, and Campbell Counties under the terms of the 1974 Regional Sewage Treatment Plant Agreement. The Water Resources Department also cleans, monitors, and repairs the wastewater collection system, including an extensive network of sanitary and combined sanitary/storm drains. Revenues & Expenses Revenues and Expenditures $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Actual Actual Actual Adopted Adopted FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Operating Expenses Debt Service Capital Items Revenue City of Lynchburg, Virginia, Operating Budget, FY 2027 232 Enterprise Fund Sewer Fund Sewer Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 SEWER FUND DEBT COVERAGE REVENUES Charges for Services $26,182,654 $26,605,949 $27,118,269 $27,118,269 $27,118,269 Sewer Contracts 5,526,274 5,257,470 6,158,662 6,158,662 6,158,662 Interest and Other 1,222,058 672,381 783,711 783,711 783,711 TOTAL REVENUES $32,930,986 $32,535,800 $34,060,642 $34,060,642 $34,060,642 EXPENDITURES Water Resource Recovery Facility $13,634,156 $14,999,613 $14,781,430 $14,781,430 $14,781,430 Sewer Line Maintenance 5,143,271 6,214,284 5,630,636 5,630,636 5,630,636 Non-Departmental 278,955 381,544 56,050 56,050 56,050 Project Costs Charged to Operations (128,559) 75,000 25,000 25,000 25,000 Capitalizable Labor (211,933) (166,000) (206,000) (206,000) (206,000) Capital Outlay 0 (766,410) (470,910) (470,910) (470,910) TOTAL EXPENDITURES $18,715,890 $20,738,031 $19,816,206 $19,816,206 $19,816,206 OPERATING INCOME $14,215,096 $11,797,769 $14,244,436 $14,244,436 $14,244,436 Debt Service Payments $9,386,146 $9,573,667 $9,316,775 $9,316,775 $9,316,775 NET REVENUE $4,828,950 $2,224,102 $4,927,661 $4,927,661 $4,927,661 Debt Coverage ratio Target 1.20 1.20 1.20 1.20 1.20 Debt Coverage ratio 1.51 1.23 1.53 1.53 1.53 City of Lynchburg, Virginia, Operating Budget, FY 2027 233 Enterprise Fund Sewer Fund Sewer Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 SEWER FUND POSITION SUMMARY City Funded Full-Time 63.45 63.45 63.45 63.45 63.45 City Funded Hourly 0.40 0.40 0.40 0.40 0.40 TOTAL FTE 63.85 63.85 63.85 63.85 63.85 SEWER FUND SUMMARY REVENUES Charges for Services $26,182,654 $26,605,949 $27,118,269 $27,118,269 $27,118,269 Sewer Contracts 5,526,274 5,257,470 6,158,662 6,158,662 6,158,662 Interest and Other 1,222,058 672,381 783,711 783,711 783,711 Use of (Additions to) Unassigned Fund Balance (2,688,458) 2,633,308 2,624,249 2,624,249 2,624,249 TOTAL REVENUES $30,242,528 $35,169,108 $36,684,891 $36,684,891 $36,684,891 EXPENDITURES Departmental $18,777,427 $21,213,897 $20,412,066 $20,412,066 $20,412,066 Non-departmental 278,955 381,544 56,050 56,050 56,050 Debt Service 9,386,146 9,573,667 9,316,775 9,316,775 9,316,775 TOTAL EXPENDITURES $28,442,528 $31,169,108 $29,784,891 $29,784,891 $29,784,891 DIFFERENCE OF REVENUES AND EXPENDITURES $1,800,000 $4,000,000 $6,900,000 $6,900,000 $6,900,000 TRANSFERS TO OTHER FUNDS: Transfers to Sewer Capital Fund $1,800,000 $4,000,000 $6,900,000 $6,900,000 $6,900,000 TOTAL TRANSFERS TO OTHER FUNDS $1,800,000 $4,000,000 $6,900,000 $6,900,000 $6,900,000 City of Lynchburg, Virginia, Operating Budget, FY 2027 234 Enterprise Fund Sewer Fund Sewer Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 SEWER FUND REVENUE SUMMARY CHARGES FOR SERVICES Sewer Sales - Inside City $21,774,835 $22,683,094 $22,786,894 $22,786,894 $22,786,894 Septic Hauler Charges 1,887,855 1,575,000 1,900,000 1,900,000 1,900,000 College Hill Backwash Charge 172,481 214,714 241,220 241,220 241,220 Leachate Treatment 128,167 123,411 118,155 118,155 118,155 Industrial Pre-treatment 4,840 5,000 5,000 5,000 5,000 Industrial Monitoring Charges 16,833 19,230 17,000 17,000 17,000 Industrial Surcharges 154,599 200,000 180,000 180,000 180,000 Cut-on & Penalty Charges 142,673 110,000 130,000 130,000 130,000 Connection charges 291,640 150,000 180,000 180,000 180,000 Availability Fees 221,090 150,000 180,000 180,000 180,000 Account Charges 1,357,403 1,348,000 1,352,000 1,352,000 1,352,000 Sewer Cost Plus 11,638 10,000 10,000 10,000 10,000 Collection and Tax Lien Fees 18,600 17,500 18,000 18,000 18,000 TOTAL CHARGES FOR SERVICES $26,182,654 $26,605,949 $27,118,269 $27,118,269 $27,118,269 SEWER CONTRACTS Counties Amherst $419,617 $617,237 $667,021 $667,021 $667,021 Bedford 391,881 497,453 583,794 583,794 583,794 Campbell 589,285 717,780 857,847 857,847 857,847 Industrial WestRock 2,658,188 2,200,000 2,450,000 2,450,000 2,450,000 Frito-Lay 1,467,303 1,225,000 1,600,000 1,600,000 1,600,000 TOTAL SEWER CONTRACTS $5,526,274 $5,257,470 $6,158,662 $6,158,662 $6,158,662 INTEREST AND OTHER Interest $1,152,122 $595,941 $699,111 $699,111 $699,111 Other 69,936 76,440 84,600 84,600 $84,600 TOTAL INTEREST AND OTHER $1,222,058 $672,381 $783,711 $783,711 $783,711 USE OF (ADDITIONS TO) UNASSIGNED FUND BALANCE ($2,688,458) $2,633,308 $2,624,249 $2,624,249 $2,624,249 TOTAL REVENUES $30,242,528 $35,169,108 $36,684,891 $36,684,891 $36,684,891 City of Lynchburg, Virginia, Operating Budget, FY 2027 235 Enterprise Fund Sewer Fund Sewer Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 SEWER FUND EXPENDITURE SUMMARY DEPARTMENTAL Salaries $4,100,358 $3,927,175 $4,187,618 $4,187,618 $4,187,618 Employee Benefits 1,568,256 1,647,615 1,797,357 1,797,357 1,797,357 Chemicals-WRRF 2,077,370 2,495,000 2,195,000 2,195,000 2,195,000 Communication Charges 38,054 46,900 46,200 46,200 46,200 Utilities-Water Resource Recovery Facility 1,226,190 1,286,300 1,320,300 1,320,300 1,320,300 Natural Gas 113,464 80,000 80,000 80,000 80,000 Sludge Disposal 323,319 475,000 326,000 326,000 326,000 Contractual Services 2,763,347 3,869,424 3,240,144 3,240,144 3,240,144 Supplies and Materials 1,282,601 1,498,725 1,375,350 1,375,350 1,375,350 Indirect Costs 969,720 885,551 949,289 949,289 949,289 Self-Insurance 490,373 255,941 264,599 264,599 264,599 Admin/Overhead Payments to Water fund 2,641,000 2,756,000 2,880,000 2,880,000 2,880,000 All Other 1,183,372 1,990,266 1,750,209 1,750,209 1,750,209 TOTAL DEPARTMENTAL $18,777,427 $21,213,897 $20,412,066 $20,412,066 $20,412,066 NON-DEPARTMENTAL Financial Audit $24,245 $24,245 $25,220 $25,220 $25,220 Allowance for Uncollectible Accounts 104,550 45,000 50,000 50,000 50,000 Retiree Benefits 165,816 183,456 191,016 191,016 191,016 Unemployment Benefits 0 1,000 1,000 1,000 1,000 Health Insurance Adjustment for Active Employees 0 53,298 0 0 0 VRS and Group Life Insurance Adjustments 0 0 (248,736) (248,736) (248,736) Workers Compensation (15,656) 100,000 35,000 35,000 35,000 Compensation Plan Adjustments 0 149,640 134,550 134,550 134,550 Managed Vacancies 0 (175,095) (132,000) (132,000) (132,000) TOTAL NON-DEPARTMENTAL $278,955 $381,544 $56,050 $56,050 $56,050 CAPITAL AND TRANSFERS Transfer to Sewer Capital Fund $1,800,000 $4,000,000 $6,900,000 $6,900,000 $6,900,000 TOTAL CAPITAL AND TRANSFERS $1,800,000 $4,000,000 $6,900,000 $6,900,000 $6,900,000 DEBT SERVICE Debt Service Payments $9,386,146 $9,573,667 $9,316,775 $9,316,775 $9,316,775 TOTAL DEBT SERVICE $9,386,146 $9,573,667 $9,316,775 $9,316,775 $9,316,775 TOTAL EXPENDITURES $30,242,528 $35,169,108 $36,684,891 $36,684,891 $36,684,891 City of Lynchburg, Virginia, Operating Budget, FY 2027 236 Enterprise Fund Sewer Fund Water Resources Sewer Fund Budget Description The Department Submitted FY 2027 Water Resources Sewer Fund budget of $36,684,891 represents a 4.3% increase of $1,515,783 compared to the Adopted FY 2026 budget of $35,169,108. Highlights of the Department Submitted FY 2027 budget include: ▪ $410,185 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $300,000 decrease in Chemicals reflecting decreased chemical prices. ▪ $34,000 increase in Utilities – Water Resource Recovery Facility reflecting increased electricity costs. ▪ $149,000 decrease in sludge disposal reflecting decreased landfill costs. ▪ $629,280 decrease in Contractual Services reflecting the FY 2026 estimated costs to finish cleaning and removing debris in the James River Interceptor. This is offset by increasing in Temporary Personnel Services, Sludge Land Application Services, Refuse Disposal and Hauling to Maplewood, VA. ▪ $123,375 decrease in Supplies and Materials reflecting decreases in Sewer Maintenance Materials, Small Tools and Equipment, and Compute Replacements. ▪ $63,738 increase in Indirect Cost reflecting the indirect cost study of FY 2024. ▪ $8,658 increase in Self-Insurance reflecting increased cost of property coverage. ▪ $124,000 increase in Admin/Overhead Payments to Water Fund reflecting increased administrative costs allocated to sewer operations and sewer projects. ▪ $240,057 decrease in All Other reflecting decreases to Fleet Services and Capital Outlay. ▪ $325,494 decrease in Non-Departmental reflecting in decreases in the Compensation Plan Adjustments, Workers Compensation, VRS and Group Life Insurance Adjustments, and Health Insurance Adjustment for Active Employees offset by decreased Managed Vacancy Program savings and increased Retiree Benefits. ▪ $2,900,000 increase in Transfer to Sewer Capital Fund for funding future infrastructure projects and maintaining the fund balance target ratio established by City Council. ▪ $256,892 decrease in Debt Service Payments reflecting amortized debt service payments and charges on the line of credit to fund new infrastructure projects. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Water Resources Sewer Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 237 Enterprise Fund Sewer Fund Department of Water Resources Sewer Fund – Sewer Line Maintenance Division. Provides installation, maintenance, cleaning and repair of sanitary sewer lines and sewer services as well as monitoring of overflow points. Performs line inspections using TV cameras. Maintenance of sanitary sewer lines provides flood and pollution control, thus promoting the welfare and health of the public. Services are federally mandated by the Clean Water Act. Oversight is provided by the Department of Environmental Quality. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 23.45 23.45 23.45 23.45 23.45 TOTAL FTE 23.45 23.45 23.45 23.45 23.45 BUDGET SUMMARY EXPENDITURES Salaries $1,573,562 $1,440,883 $1,543,805 $1,543,805 $1,543,805 Employee Benefits 596,400 605,989 666,536 666,536 666,536 Contractual Services 300,649 1,338,253 474,073 474,073 474,073 Internal Service Charges 574,779 607,046 651,833 651,833 651,833 Other Charges 2,088,576 2,093,953 2,171,729 2,171,729 2,171,729 Rentals and Leases 9,305 11,750 11,750 11,750 11,750 Capital Outlay 0 116,410 110,910 110,910 110,910 TOTAL $5,143,271 $6,214,284 $5,630,636 $5,630,636 $5,630,636 City of Lynchburg, Virginia, Operating Budget, FY 2027 238 Enterprise Fund Sewer Fund Department of Water Resources Sewer Fund – Wastewater Treatment Plant Division. Performs secondary treatment for an average of 13 million gallons per day (mgd) with peaks up to 80 mgd of domestic and industrial wastewater mixed with stormwater. Amherst, Bedford, and Campbell Counties partner with the City in this cooperative endeavor by paying their proportional share of the capital and operating expenses based on the capacity they own and their wastewater flows. Wastewater receives primary settling, aeration, secondary settling, and disinfection before the effluent is discharged into the James River. Sludge produced from the treatment process is dewatered and landfilled or land applied. Wastewater is treated to meet or exceed federal and state water quality standards and to promote the general health and welfare of residents of the region. The services provided are federally mandated by the Clean Water Act. Oversight is provided by the Department of Environmental Quality. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 40.0 40.0 40.0 40.0 40.0 City Funded Hourly 0.4 0.4 0.4 0.4 0.4 TOTAL FTE 40.4 40.4 40.4 40.4 40.4 BUDGET SUMMARY EXPENDITURES Salaries $2,526,796 $2,486,292 $2,643,813 $2,643,813 $2,643,813 Employee Benefits 971,856 1,041,626 1,130,821 1,130,821 1,130,821 Contractual Services 2,462,698 2,531,171 2,766,071 2,766,071 2,766,071 Internal Service Charges 400,198 444,460 454,666 454,666 454,666 Other Charges 7,177,494 7,761,064 7,356,059 7,356,059 7,356,059 Rentals and Leases 95,114 85,000 70,000 70,000 70,000 Capital Outlay 0 650,000 360,000 360,000 360,000 TOTAL $13,634,156 $14,999,613 $14,781,430 $14,781,430 $14,781,430 City of Lynchburg, Virginia, Operating Budget, FY 2027 239 Historical Fact HISTORICAL FACT: Although Lynchburg had officially been in existence for only fourteen years, it had a population of some 500 by 1800. From all accounts, the first inhabitants approached the new century with hope, enthusiasm and confidence. Their aspirations were soon realized. The town would continue to grow, and in a few years would be enlarged and declared a body corporate by the General Assembly. With a duly elected mayor and council replacing the appointed trustees, Lynchburg soon had control of its destiny. City of Lynchburg, Virginia, Operating Budget, FY 2027 240 Enterprise Fund Stormwater Fund DEPARTMENT OF WATER RESOURCES STORMWATER FUND POSITION SUMMARY 10.80 City Funded Positions Director of .25 Hourly Positions Water Resources (Position in Water Fund) 11.05 Total Funded Positions Deputy Director of Financial Manager Water Resources (Position in Water Fund) (Position in Water Fund) Collections Utility Line Stormwater Quality Engineeering Warehouse System Manager Maintenance Manager Manager Manager (Position in Superintendent (Position in (Position in (.15) Water Fund) (.15) Water Fund) Water Fund) Utility Line Utility Line Water Quality Construction Maintenance Maintenance Compliance Manager Coordinator Coordinator Specialist (Position in (.25) (.25) (1) Water Fund) Utility Line Utility Line Outreach Technician Technician Coordinator Construction (2) (2) (1) Coordinator (1) Stormwater Technician (2) Watershed Restoration Coordinator (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 241 Enterprise Fund Stormwater Fund Stormwater Fund. The Water Resources Department manages the City’s stormwater program, and is responsible for overall compliance with the Municipal Separate Storm Sewer System (MS4) Permit and Total Maximum Daily Load (TMDL) requirements. Additionally, the Department is responsible for the maintenance and operation of the City’s storm sewer collection system and best management practices to manage stormwater runoff and flood mitigation. Revenues & Expenses Revenues and Expenditures $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 Actual Actual Actual Adopted Adopted FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Operating Expenses Debt Service Capital Items Revenue City of Lynchburg, Virginia, Operating Budget, FY 2027 242 Enterprise Fund Stormwater Fund Stormwater Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 STORMWATER FUND DEBT COVERAGE REVENUES Charges for Services $4,296,621 $4,424,170 $4,718,260 $4,718,260 $4,718,260 State Categorical Aid - Highway Maintenance 275,000 275,000 275,000 275,000 275,000 Interest and Other 132,389 52,000 66,500 66,500 66,500 TOTAL REVENUES $4,704,010 $4,751,170 $5,059,760 $5,059,760 $5,059,760 EXPENDITURES Stormwater $3,651,721 $3,889,616 $4,181,365 $4,181,365 $4,181,365 Non-departmental (89,444) 64,956 24,740 24,740 24,740 Project Costs Charged to Operation (2,750) 0 15,000 15,000 15,000 Capitalizable Labor (60,061) (72,100) (63,000) (63,000) (63,000) TOTAL EXPENDITURES $3,499,465 $3,882,472 $4,158,105 $4,158,105 $4,158,105 OPERATING INCOME $1,204,544 $868,698 $901,655 $901,655 $901,655 Debt Service $443,110 $702,539 $746,756 $746,756 $746,756 NET REVENUE $761,434 $166,159 $154,899 $154,899 $154,899 Debt Coverage Ratio Target 1.20 1.20 1.20 1.20 1.20 Debt Coverage Ratio 2.72 1.24 1.21 1.21 1.21 City of Lynchburg, Virginia, Operating Budget, FY 2027 243 Enterprise Fund Stormwater Fund Stormwater Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 STORMWATER FUND POSITION SUMMARY City Funded Full-Time 10.80 10.80 10.80 10.80 10.80 City Funded Hourly 0.25 0.25 0.25 0.25 0.25 TOTAL FTE 11.05 11.05 11.05 11.05 11.05 STORMWATER FUND SUMMARY REVENUES Charges for Services $4,296,621 $4,424,170 $4,718,260 $4,718,260 $4,718,260 State Categorical Aid - Highway Maintenance 275,000 275,000 275,000 275,000 275,000 Interest and Other 132,389 52,000 66,500 66,500 66,500 Use of (Additions to) Unassigned Fund Balance (448,623) 530,941 493,101 493,101 493,101 TOTAL REVENUES $4,255,387 $5,282,111 $5,552,861 $5,552,861 $5,552,861 EXPENDITURES Salaries $734,639 $698,000 $750,027 $750,027 $750,027 Employee Benefits 290,979 295,234 326,557 326,557 326,557 Contractual Services 299,026 410,890 443,610 443,610 443,610 Internal Service Charges 174,342 194,313 205,613 205,613 205,613 Other Charges 1,681,989 1,877,607 1,907,294 1,907,294 1,907,294 Indirect Costs 408,896 357,300 490,473 490,473 490,473 Self-Insurance 60,303 52,072 55,291 55,291 55,291 Rentals and Leases 1,546 4,200 2,500 2,500 2,500 Non-departmental (89,444) 64,956 24,740 24,740 24,740 Debt Service 443,110 702,539 746,756 746,756 746,756 TOTAL EXPENDITURES $4,005,387 $4,657,111 $4,952,861 $4,952,861 $4,952,861 DIFFERENCE OF REVENUES AND EXPENDITURES $250,000 $625,000 $600,000 $600,000 $600,000 TRANSFERS TO OTHER FUNDS Transfers to Stormwater Capital $250,000 $625,000 $600,000 $600,000 $600,000 TOTAL TRANSFERS TO OTHER FUNDS $250,000 $625,000 $600,000 $600,000 $600,000 City of Lynchburg, Virginia, Operating Budget, FY 2027 244 Enterprise Fund Stormwater Fund Stormwater Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 STORMWATER FUND REVENUE SUMMARY REVENUES Charges for Services $4,296,621 $4,424,170 $4,718,260 $4,718,260 $4,718,260 State Categorical Aid - Highway Maintenance 275,000 275,000 275,000 275,000 275,000 Interest 129,973 51,000 65,500 65,500 65,500 Other 2,416 1,000 1,000 1,000 1,000 Use of (Additions to) Unassigned Fund Balance (448,623) 530,941 493,101 493,101 493,101 TOTAL REVENUES $4,255,387 $5,282,111 $5,552,861 $5,552,861 $5,552,861 City of Lynchburg, Virginia, Operating Budget, FY 2027 245 Enterprise Fund Stormwater Fund Stormwater Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 STORMWATER FUND EXPENDITURE SUMMARY DEPARTMENTAL Salaries $734,639 $698,000 $750,027 $750,027 $750,027 Employee Benefits 290,979 295,234 326,557 326,557 326,557 Contractual Services 299,026 410,890 443,610 443,610 443,610 Internal Service Charges 174,342 194,313 205,613 205,613 205,613 Other Charges 1,681,989 1,877,607 1,907,294 1,907,294 1,907,294 Indirect Costs 408,896 357,300 490,473 490,473 490,473 Self-Insurance 60,303 52,072 55,291 55,291 55,291 Rentals and Leases 1,546 4,200 2,500 2,500 2,500 TOTAL DEPARTMENTAL $3,651,721 $3,889,616 $4,181,365 $4,181,365 $4,181,365 NON-DEPARTMENTAL Financial Audit $14,920 $14,920 $15,520 $15,520 $15,520 Allowance for Uncollectible Accounts 2,514 18,000 19,000 19,000 19,000 Workers Compensation 0 4,000 4,000 4,000 4,000 Unemployment Benefits 0 1,000 1,000 1,000 1,000 Retiree Benefits (106,878) 0 0 0 0 Health Insurance Adjustment for Active Employees 0 9,072 0 0 0 VRS and Group Life Insurance Adjustments 0 0 (31,562) (31,562) (31,562) Compensation Plan Adjustments 0 26,609 24,200 24,200 24,200 Managed Vacancies 0 (8,645) (7,418) (7,418) (7,418) TOTAL NON-DEPARTMENTAL ($89,444) $64,956 $24,740 $24,740 $24,740 CAPITAL AND TRANSFERS Transfer to Stormwater Capital $250,000 $625,000 $600,000 $600,000 $600,000 TOTAL CAPITAL AND TRANSFERS $250,000 $625,000 $600,000 $600,000 $600,000 DEBT SERVICE Debt Service $443,110 $702,539 $746,756 $746,756 $746,756 TOTAL DEBT SERVICE $443,110 $702,539 $746,756 $746,756 $746,756 TOTAL EXPENDITURES $4,255,387 $5,282,111 $5,552,861 $5,552,861 $5,552,861 City of Lynchburg, Virginia, Operating Budget, FY 2027 246 Enterprise Fund Stormwater Fund Water Resources Stormwater Fund Budget Description The Department Submitted FY 2027 Water Resources Stormwater Fund budget of $5,552,861 represents 5.1% increase of $270,750 compared to the Adopted FY 2026 budget of $5,282,111. Highlights of the Department Submitted FY 2027 budget include: ▪ $83,350 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $32,720 increase in Contractual Services reflecting increased cost of services offset by a decrease in legal fees. ▪ $11,300 increase in Internal Service Charges reflecting Fleet Services operating estimates. ▪ $29,687 increase in Other Charges reflecting net increased cost of services. ▪ $133,173 increase in Indirect Cost reflecting the indirect cost study of FY 2024. ▪ $3,219 increase in Self-Insurance reflecting a higher cost of property charges. ▪ $1,700 decrease in Rentals and Leases reflecting historical cost. ▪ $40,216 decrease in Non-Departmental reflecting decreases in Compensation Plan Adjustments, VRS and Group Life Insurance Adjustments and Health Insurance Adjustment for Active Employees. This increase is offset by decreases in the Managed Vacancy Program savings and Allowance for Doubtful Accounts. ▪ $25,000 decrease in Transfer to Stormwater Capital for funding future stormwater projects and maintain the fund balance target ratio established by City Council. ▪ $44,217 increase in Debt Service Payments reflecting increased amortized debt service payments and increased charges on the line of credit to fund new infrastructure projects. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Water Resources Stormwater Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 247 Enterprise Fund Stormwater Fund Stormwater Division Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POSITION SUMMARY City Funded Full-Time 10.80 10.80 10.80 10.80 10.80 City Funded Hourly 0.25 0.25 0.25 0.25 0.25 TOTAL FTE 11.05 11.05 11.05 11.05 11.05 BUDGET SUMMARY DEPARTMENTAL Salaries $734,639 $698,000 $750,027 $750,027 $750,027 Employee Benefits 290,979 295,234 326,557 326,557 326,557 Contractual Services 299,026 410,890 443,610 443,610 443,610 Internal Service Charges 174,342 194,313 205,613 205,613 205,613 Other Charges 1,681,989 1,877,607 1,907,294 1,907,294 1,907,294 Indirect Costs 408,896 357,300 490,473 490,473 490,473 Self-Insurance 60,303 52,072 55,291 55,291 55,291 Rentals and Leases 1,546 4,200 2,500 2,500 2,500 TOTAL $3,651,721 $3,889,616 $4,181,365 $4,181,365 $4,181,365 City of Lynchburg, Virginia, Operating Budget, FY 2027 248 Other Funds City/Federal/State Aid Fund City/Federal/State Aid Fund. This fund accounts for a wide range of activities funded through federal, state, and local grants. Departments that currently receive grant funds are: Office of the Commonwealth’s Attorney, Office of Economic Development and Tourism, Fire Department, Police Department, Human Services - Social Services, Information Technology, Community Corrections and Pretrial Services, Temporary Assistance for Needy Families (TANF) Grant, Virginia Juvenile Community Crime Control Act (VJCCCA), Central Virginia Criminal Justice Academy (CVCJA), Workforce Innovation and Opportunity Act (WIOA) Grant, and Lynchburg Adult Recovery Court Program (24th Judicial Circuit). Grant funds typically are restricted to providing a particular service within specified grant periods and may require local matching funds. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 CITY FEDERAL STATE AID FUND POSITION SUMMARY Grant Funded Sworn Full-Time 22.00 22.00 21.00 21.00 21.00 Grant Funded Civilian Full-Time 1.00 0.00 0.00 0.00 0.00 Grant Funded Full-Time 21.07 19.32 22.04 22.04 22.04 Grant Funded Part-Time 1.30 1.50 0.00 0.00 0.00 Grant Funded Hourly 0.79 1.96 0.05 0.05 0.05 TOTAL FTE 46.16 44.78 43.09 43.09 43.09 CITY FEDERAL STATE AID FUND BUDGET SUMMARY REVENUES Federal Grants $2,323,044 $2,020,926 $2,002,400 $2,002,400 $2,002,400 State Grants 1,757,389 1,928,670 2,048,891 2,048,891 2,048,891 Localities/Other Reimbursements 932,623 949,813 1,039,245 1,039,245 1,039,245 In-Kind Grant Match 20,345 20,155 20,150 20,150 20,150 Opioid Abatement Funds 24,328 0 62,560 62,560 62,560 Transfer from General Fund 447,694 270,526 282,409 282,409 282,409 Use of (Addition to) Fund Balance 36,423 15,285 51,055 51,055 51,055 TOTAL REVENUES $5,541,846 $5,205,375 $5,506,710 $5,506,710 $5,506,710 EXPENDITURES Salaries $2,042,251 $1,698,291 $1,741,539 $1,741,539 $1,741,539 Employee Benefits 816,256 683,328 780,433 780,433 780,433 Contractual Services 1,645,404 1,852,147 1,872,369 1,872,369 1,872,369 Other Charges 778,106 714,935 805,386 805,386 805,386 Rentals and Leases 37,316 38,062 37,316 37,316 37,316 Public Assistance 134,541 138,612 138,612 138,612 138,612 Capital Outlay 87,972 80,000 80,000 80,000 80,000 Transfer to General Fund (Opioid Funds - Social Services) 0 0 51,055 51,055 51,055 TOTAL EXPENDITURES 1 $5,541,846 $5,205,375 $5,506,710 $5,506,710 $5,506,710 Key Ratios: General Fund Transfer as a % of Total Expenditures 8.1% 5.2% 5.1% 5.1% 5.1% 1 Actual FY 2025 amount typically includes recurring grants that were adopted through the budget process. The City receives other grants throughout the year that are not included in the budget process. The Actual FY 2025 Total Expenditures for the City/Federal/State Aid Fund were $6,695,788 per the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2025. City of Lynchburg, Virginia, Operating Budget, FY 2027 249 Other Funds City/Federal/State Aid Fund City/Federal/State Aid Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 PROGRAM SUMMARY BY DEPARTMENT EXPENDITURES Office of the Commonwealth's Attorney Improving Criminal Justice Responses Grant $132,478 $0 $0 $0 $0 Virginia Sexual and Domestic Violence Victim Fund 45,000 0 45,000 45,000 45,000 Victim/Witness Program 343,512 373,060 385,181 385,181 385,181 V-Stop Grant 90,168 80,604 80,599 80,599 80,599 Total Office of the Commonwealth's Attorney $611,158 $453,664 $510,780 $510,780 $510,780 Office of Economic Development Arts and Cultural District Program $174,063 $95,000 $95,000 $95,000 $95,000 Special Events Partnership 200,985 120,000 120,000 120,000 120,000 Total Office of Economic Development $375,048 $215,000 $215,000 $215,000 $215,000 Fire Department EMS Four for Life Program $70,500 $60,000 $60,000 $60,000 $60,000 Fire Programs 439,510 429,210 455,473 455,473 455,473 LEMPG Grant 101,013 23,423 23,423 23,423 23,423 SAFER Grant 446,631 0 0 0 0 Total Fire Department $1,057,654 $512,633 $538,896 $538,896 $538,896 Police Department COPS Hiring Program $55,680 $0 $0 $0 $0 PSAP Education Program Grant 0 4,000 0 0 0 Total Police Department $55,680 $4,000 $0 $0 $0 Human Services - Social Services Behavioral Health Docket $0 $100,200 $98,089 $98,089 $98,089 Education Support Special Incentive Program 7,905 18,491 18,491 18,491 18,491 Foster Parent Recruiting and Training Program 16,948 13,500 13,500 13,500 13,500 Independent Living Program 19,614 21,120 21,120 21,120 21,120 Outstationed Eligibility Workers (OEW) Program 73,898 75,635 78,532 78,532 78,532 Respite Program 10,725 12,500 12,500 12,500 12,500 Safe and Stable Families Program 79,349 73,001 73,001 73,001 73,001 Total Human Services - Social Services $208,439 $314,447 $315,233 $315,233 $315,233 Information Technology - PSAP Enterprise GIS Software $3,000 $3,000 $5,000 $5,000 $5,000 TANF - Community Wealth Building (CWB) $94,242 $114,100 $114,100 $114,100 $114,100 Community Corrections and Pretrial Services $898,267 $988,720 $1,059,100 $1,059,100 $1,059,100 Virginia Juvenile Community Crime Control Act (VJCCCA) $196,001 $247,716 $247,716 $247,716 $247,716 Central Virginia Criminal Justice Academy (CVCJA) $727,379 $779,178 $865,713 $865,713 $865,713 Workforce Innovation and Opportunity Act (WIOA) $1,210,170 $1,492,632 $1,492,632 $1,492,632 $1,492,632 Lynchburg Adult Recovery Court Program (24th Judicial Circuit) $104,808 $80,285 $91,485 $91,485 $91,485 TOTAL EXPENDITURES $5,541,846 $5,205,375 $5,455,655 $5,455,655 $5,455,655 City of Lynchburg, Virginia, Operating Budget, FY 2027 250 Other Funds City/Federal/State Aid Fund Office of the Commonwealth’s Attorney Grants Victim/Witness Program. The Victim/Witness Program exists to ensure that crime victims and witnesses receive fair and compassionate treatment while participating in the criminal justice system. In particular, a long-standing primary goal of the program is to assist those who are involuntarily involved in the justice system and encourage those who have been involved in a violent crime to come forward. Victim Witness Advocates, as provided through this program, assist victims and witnesses through the criminal justice process while meeting critical needs that are often necessary to those same individuals. V-STOP Grant. V-STOP funds originated in 1994, when the United States Congress passed the Violence Against Women Act (VAWA) as part of the Violent Crime Control and Law Enforcement Act. VAWA includes the Services, Training, Officers, Prosecution (STOP) grant program. V-STOP offers supporting funds for activities which increase the apprehension, prosecution, and adjudication of persons committing violent crimes against women. Department of Justice – Office on Violence Against Women - Grants to Improve the Criminal Justice Response (ICJR Program). The ICJR Program is designed to encourage partnerships among state, local, and tribal governments, courts, victim service providers, coalitions, and rape crisis centers to improve the criminal justice response to domestic violence, sexual assault, dating violence, and stalking as serious violations of criminal law, and to seek safety and autonomy for victims. The ICJR Program challenges communities to work collaboratively to identify problems and share ideas that will result in effective responses to ensure victim safety and offender accountability. A coordinated community response that brings together effective partners from the local government including law enforcement agencies, prosecutors’ offices and courts, nonprofit organizations, and population specific organizations is critical to the ICJR Program. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 OFFICE OF THE COMMONWEALTH'S ATTORNEY GRANTS POSITION SUMMARY Grant Funded Full-Time 7.07 5.32 7.04 7.04 7.04 Grant Funded Part-Time 1.30 1.50 0.00 0.00 0.00 Grant Funded Hourly 0.09 0.08 0.05 0.05 0.05 TOTAL FTE 8.46 6.90 7.09 7.09 7.09 OFFICE OF THE COMMONWEALTH'S ATTORNEY GRANTS BUDGET SUMMARY REVENUES Federal Grants $401,208 $288,899 $270,373 $270,373 $270,373 State Grants 189,605 144,610 220,257 220,257 220,257 In-Kind TransferGrant from Match General Fund 20,345 20,155 20,150 20,150 20,150 TOTAL REVENUES $611,158 $453,664 $510,780 $510,780 $510,780 EXPENDITURES Salaries $381,851 $309,132 $324,651 $324,651 $324,651 Employee Benefits 165,944 124,377 164,088 164,088 164,088 Contractual Services 34,186 0 0 0 0 Other Charges 29,177 20,155 22,041 22,041 22,041 TOTAL EXPENDITURES $611,158 $453,664 $510,780 $510,780 $510,780 City of Lynchburg, Virginia, Operating Budget, FY 2027 251 Other Funds City/Federal/State Aid Fund Office of Economic Development and Tourism Grants Arts and Cultural District Program. State Code permits localities to create Arts and Cultural Districts to provide incentives to attract and grow arts and cultural organizations. The attraction and growth of artists and cultural organizations will further revitalize Lynchburg’s historic downtown, creating an “entertainment cluster”, add jobs, and increase an important element in Community Livability. The District Ordinance was adopted by City Council in April 2010. Special Events Partnership. Provides strategic support to retain, expand, and attract events, festivals, and sports tourism that generate positive economic impact for the City of Lynchburg. This investment may include but is not limited to in-kind services. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 OFFICE OF ECONOMIC DEVELOPMENT GRANT BUDGET SUMMARY REVENUES Localities/Other Reimbursements $122,480 $0 $0 $0 $0 Arts and Cultural District (Transfer from General Fund) 152,387 95,000 95,000 95,000 95,000 Special Events Partnership (Transfer from General Fund) 157,500 120,000 120,000 120,000 120,000 Use of (Addition to) Fund Balance (57,319) 0 0 0 0 TOTAL REVENUES $375,048 $215,000 $215,000 $215,000 $215,000 EXPENDITURES Contractual Services $174,063 $95,000 $95,000 $95,000 $95,000 Other Charges 200,985 120,000 120,000 120,000 120,000 TOTAL EXPENDITURES $375,048 $215,000 $215,000 $215,000 $215,000 City of Lynchburg, Virginia, Operating Budget, FY 2027 252 Other Funds City/Federal/State Aid Fund Fire Department Grants Emergency Medical Services (EMS) Four for Life. Section 46.2-694 of the Code of Virginia provides for the collection of four dollars for the registration of each passenger vehicle, pickup and panel truck. Approximately 25% of the revenues are returned to the locality wherein such vehicles are registered. The funds are used to provide training for volunteer and/or salaried emergency medical service personnel and for purchases of necessary equipment/supplies. Fire Programs. As a result of 1985 Virginia General Assembly legislative action, the Fire Programs Fund is administered by the Virginia Department of Fire Programs. This legislation, as amended, authorizes an annual assessment against all licensed insurance companies selling selected types of fire and fire-related insurance in the Commonwealth. The assessment is appropriated to localities in the Commonwealth on a per-capita basis for the purpose of improving fire service operations via expenditures for fire service training, fire prevention and public safety education programs, firefighting equipment, protective clothing, etc. Local Emergency Management Performance Grant Program (LEMPG). This program authorizes FEMA to authorize grants for the purpose of providing a system of emergency preparedness for the protection of life and property in the United States from hazards and to vest responsibility for emergency preparedness jointly in the federal government and the states and their political subdivisions. Staffing for Adequate Fire and Emergency Response (SAFER). The Staffing for Adequate Fire and Emergency Response Grant (SAFER) was created to provide funding directly to fire departments and volunteer firefighter interest organizations to help them increase or maintain the number of trained, “front line” firefighters available in their communities. The goal of SAFER is to enhance the local fire departments’ abilities to comply with staffing. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FIRE DEPARTMENT GRANTS POSITION SUMMARY Grant Funded Sworn Full-Time 1 21 21 21 21 21 Grant Funded Civilian Full-Time 1 0 0 0 0 TOTAL FTE 22 21 21 21 21 FIRE DEPARTMENT GRANTS BUDGET SUMMARY REVENUES Federal Grants $470,054 $23,423 $23,423 $23,423 $23,423 State Grants 464,656 489,210 515,473 515,473 515,473 Transfer from General Fund 77,590 0 0 0 0 Use of (Addition to) Fund Balance 45,354 0 0 0 0 TOTAL REVENUES $1,057,654 $512,633 $538,896 $538,896 $538,896 EXPENDITURES Salaries $444,023 $0 $0 $0 $0 Employee Benefits 170,872 0 0 0 0 Other Charges 354,787 432,633 458,896 458,896 458,896 Capital Outlay 87,972 80,000 80,000 80,000 80,000 TOTAL EXPENDITURES $1,057,654 $512,633 $538,896 $538,896 $538,896 1 Including the Grant Funded Sworn Full-Time positions adopted on November 12, 2024 per resolution #R-24-080 for the SAFER grant to hire twenty-one (21) firefighters paying for their salaries and benefits for a period of no less than three (3) years, at which point the City of Lynchburg will provide the commensurate amount of funding. The SAFER grant performance period begins on or about March 1, 2025 and ends on or about March 1, 2028. The grant award of $4,434,217 was fully appropriated in FY 2025. The SAFER grant was not included as part of the Adopted FY 2025 budget. City of Lynchburg, Virginia, Operating Budget, FY 2027 253 Other Funds City/Federal/State Aid Fund Police Department Grants Department of Criminal Justice Services (DCJS) Community Oriented Policing Services (COPS) Hiring Program. DCJS provides funding for a 36-month period to hire an officer. Public Safety Answering Point (PSAP) Education Program Grant. The PSAP Grant Program is a multi-million dollar grant program administered by the Virginia 9-1-1 Services Board. The purpose of the Education Grant is to provide funding for 911 and GIS education and training. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 POLICE DEPARTMENT GRANTS POSITION SUMMARY Grant Funded Sworn Full-Time 1 1 1 0 0 0 TOTAL FTE 1 1 0 0 0 POLICE DEPARTMENT GRANTS BUDGET SUMMARY REVENUES State Grants $0 $4,000 $0 $0 $0 Federal Grants 50,671 0 0 0 0 In-Kind Grant Match 0 0 0 0 0 Transfer from General Fund 25,173 0 0 0 0 Use of (Addition to) Fund Balance (20,164) 0 0 0 0 TOTAL REVENUES $55,680 $4,000 $0 $0 $0 EXPENDITURES Salaries $40,437 $0 $0 $0 $0 Employee Benefits 15,243 0 0 0 0 Other Charges 0 4,000 0 0 0 TOTAL EXPENDITURES $55,680 $4,000 $0 $0 $0 1 Including the Grant Funded Sworn Full-Time position adopted on February 13, 2024 per resolution #R-24-009 for the COPS Hiring Program grant. The grant award of $225,692 was fully appropriated in FY 2024. The COPS Hiring Program grant was not included as part of the Adopted FY 2025 budget. City of Lynchburg, Virginia, Operating Budget, FY 2027 254 Other Funds City/Federal/State Aid Fund Human Services – Social Services Grants Behavioral Health Docket. With the establishment of a Behavioral Health Docket in the City of Lynchburg, community organizations collaboratively seek to address major barriers to re-entry and community integration for individuals diagnosed with a mental illness. In collaboration, Horizon Behavioral Health, the Lynchburg Judicial System, Commonwealth Attorney’s Office, Public Defenders Office, the Lynchburg Police Department, the Department of Community Corrections, Liberty University, and Centra Health, seek to provide an alternative pathway through the judicial system for individuals who are diagnosed with a Serious Mental Illness (SMI) and whose crime or offense is tied to their mental illness while balancing the need for public safety. Horizon Behavioral Health will be the primary treatment provider for the Mental Health Docket, utilizing two evidence-based models for providing care which include Assertive Community Treatment (ACT) and Illness Management Recovery (IMR). Education Support Special Incentive Program. The Education and Training Vouchers Grant is designed to assist foster care youth in becoming self-sufficient by helping them receive the education, training, and services necessary to obtain employment. Foster Parent Recruiting and Training Program. Primary focus is the retention of current foster/adoptive homes while adding new homes to meet the needs of the children. This grant also enables foster parents to receive more intensive therapeutic pre- service and in-service training as well as critical supportive services. Reduces Children’s Services Act (CSA) expenses by reducing the number of residential placements for the more difficult to place children. Independent Living. Assists youth 14-21 years of age in the custody of Social Services in gaining the skills and confidence necessary to care for themselves upon emancipation. Services include educational assistance, vocational training activities, daily living skills, counseling, and coordination with other service providers, outreach services, and activities for youth. Outstationed Eligibility Workers (OEW) Program. The Outstationed Eligibility Worker (OEW) Grant is designed to place one or more eligibility workers on site at the Lynchburg General Hospital or other Centra Health location as designated by Centra. The worker accepts medical assistance applications and makes determinations of eligibility or ineligibility for applicants who are patients of Centra Health. Respite Program. The Respite Care Grant, funded by the State provides respite care, training and activities for foster families and children residing in foster homes with the goal of preventing placement disruptions. Foster Parents are eligible for up to 30 days of respite care per year with approved respite care providers. Safe and Stable Families Program. Provides services for family preservation, to increase the health and well-being of families, and increase family management effectiveness. City of Lynchburg, Virginia, Operating Budget, FY 2027 255 Other Funds City/Federal/State Aid Fund Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 HUMAN SERVICES - SOCIAL SERVICES GRANTS POSITION SUMMARY Grant Funded Full-Time 1 2 2 2 2 TOTAL FTE 1 2 2 2 2 HUMAN SERVICES - SOCIAL SERVICES GRANTS BUDGET SUMMARY REVENUES Federal Grants $96,699 $101,872 $101,872 $101,872 $101,872 State Grants 18,256 119,512 117,401 117,401 117,401 Localities/Other Reimbursements 73,898 75,635 78,532 78,532 78,532 Transfer from General Fund 19,586 17,428 17,428 17,428 17,428 TOTAL REVENUES $208,439 $314,447 $315,233 $315,233 $315,233 EXPENDITURES Salaries $50,752 $122,694 $120,206 $120,206 $120,206 Employee Benefits 23,146 53,141 56,415 56,415 56,415 Public Assistance 134,541 138,612 138,612 138,612 138,612 TOTAL EXPENDITURES $208,439 $314,447 $315,233 $315,233 $315,233 City of Lynchburg, Virginia, Operating Budget, FY 2027 256 Other Funds City/Federal/State Aid Fund Information Technology Grant Public Safety Answering Point (PSAP) Enterprise GIS Software. The Virginia 9-1-1 Services Board provides funding to primary PSAPs to offset the cost of GIS software commonly used for editing so that GIS data critical for Next Generation 9-1-1 may be kept current and at Next Generation 9-1-1 quality. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 INFORMATION TECHNOLOGY GRANT BUDGET SUMMARY REVENUES State Grants $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL REVENUES $3,000 $3,000 $5,000 $5,000 $5,000 EXPENDITURES Other Charges $3,000 $3,000 $5,000 $5,000 $5,000 TOTAL EXPENDITURES $3,000 $3,000 $5,000 $5,000 $5,000 City of Lynchburg, Virginia, Operating Budget, FY 2027 257 Other Funds City/Federal/State Aid Fund Community Corrections and Pretrial Services Program Grant. Community Corrections and Pretrial Services enhances public safety and reduces jail costs by providing alternatives to incarceration for adults charged with misdemeanor and/or felony offenses. Pretrial investigation and supervision of defendants is provided to those who are released from jail awaiting trial. Probation supervision for adult offenders is provided for the City of Lynchburg and surrounding counties. Community Corrections and Pretrial Services render program services to 12 courts in the City of Lynchburg and surrounding counties of Amherst, Bedford, and Campbell. Being a part of many collaborative teams, Community Corrections and Pretrial Services provides probation supervision of clients participating in both the Lynchburg Behavioral Health Docket and the Lynchburg Adult Recovery Court. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 COMMUNITY CORRECTIONS AND PRETRIAL SERVICES GRANTS POSITION SUMMARY Grant Funded Full-Time 11.00 10.00 11.00 11.00 11.00 Grant Funded Hourly 0.70 1.88 0.00 0.00 0.00 TOTAL FTE 11.70 11.88 11.00 11.00 11.00 COMMUNITY CORRECTIONS AND PRETRIAL SERVICES GRANTS BUDGET SUMMARY REVENUES State Grants $855,622 $855,622 $875,082 $875,082 $875,082 Other Reimbursements: Horizon Reimbursement 27,187 95,000 95,000 95,000 95,000 Opioid Abatement Funds 0 0 52,560 52,560 52,560 Transfer from General Fund 15,458 38,098 36,458 36,458 36,458 TOTAL REVENUES $898,267 $988,720 $1,059,100 $1,059,100 $1,059,100 EXPENDITURES Salaries $538,354 $638,871 $609,461 $609,461 $609,461 Employee Benefits 221,018 252,992 286,780 286,780 286,780 Contractual Services 5,323 2,300 4,000 4,000 4,000 Other Charges 133,572 94,557 158,859 158,859 158,859 TOTAL EXPENDITURES $898,267 $988,720 $1,059,100 $1,059,100 $1,059,100 City of Lynchburg, Virginia, Operating Budget, FY 2027 258 Other Funds City/Federal/State Aid Fund Temporary Assistance for Needy Families (TANF) Grant Community Wealth Building Grant (CWB). This work plan is heavily weighted on soft-skill development prior to linking with partner employers. Participants (Lynchburg residents) and facilitators primarily manage programming in collaboration with Park View Community Mission, Neighborhood Centers, Jubilee Family Development Center, Humankind, and others. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) GRANT BUDGET SUMMARY REVENUES Federal Grants $94,242 $114,100 $114,100 $114,100 $114,100 TOTAL REVENUES $94,242 $114,100 $114,100 $114,100 $114,100 EXPENDITURES Contractual Services $94,242 $100,000 $100,000 $100,000 $100,000 Other Charges 0 14,100 14,100 14,100 14,100 TOTAL EXPENDITURES $94,242 $114,100 $114,100 $114,100 $114,100 City of Lynchburg, Virginia, Operating Budget, FY 2027 259 Other Funds City/Federal/State Aid Fund Virginia Juvenile Community Crime Control Act (VJCCCA). The purpose of the Virginia Juvenile Community Crime Control Act (VJCCCA) is to provide alternatives to secure incarceration. It is a cooperative program between the State and the city/county and provides a balanced, community-based system of services, programs, and sanctions for juvenile offenders. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 VIRGINIA JUVENILE COMMUNITY CRIME CONTROL ACT (VJCCCA) BUDGET SUMMARY Grant Funded Full-Time 1 1 1 1 1 TOTAL FTE 1 1 1 1 1 VIRGINIA JUVENILE COMMUNITY CRIME CONTROL ACT (VJCCCA) BUDGET SUMMARY REVENUES State Grants $161,250 $247,716 $247,716 $247,716 $247,716 Use of (Addition to) Fund Balance 34,751 0 0 0 0 TOTAL REVENUES $196,001 $247,716 $247,716 $247,716 $247,716 EXPENDITURES Salaries $46,722 $60,897 $45,843 $45,843 $45,843 Employee Benefits 19,676 26,824 23,356 23,356 23,356 Contractual Services 127,420 159,995 178,517 178,517 178,517 Other Charges 2,183 0 0 0 0 TOTAL EXPENDITURES $196,001 $247,716 $247,716 $247,716 $247,716 City of Lynchburg, Virginia, Operating Budget, FY 2027 260 Other Funds City/Federal/State Aid Fund Central Virginia Criminal Justice Academy (CVCJA). The CVCJA has a Franchise agreement with the City of Lynchburg which allows CVCJA to lease the second floor of the City Armory. CVCJA has a Memorandum of Understanding (MOU) with the City of Lynchburg which defines the financial accounting responsibilities of the CVCJA and the City. The City processes the payroll, rent, utility, postage, and phone expenditures. CVCJA settles up with the City monthly. In accordance with the Franchise Agreement and the MOU, the City is including the revenues and expenditures as indicated above in the City’s budget. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 CENTRAL VIRGINIA CRIMINAL JUSTICE ACADEMY (CVCJA) BUDGET SUMMARY REVENUES Localities/Other Reimbursements $709,058 $779,178 $865,713 $865,713 $865,713 Use of (Addition to) Fund Balance 18,321 0 0 0 0 TOTAL REVENUES $727,379 $779,178 $865,713 $865,713 $865,713 EXPENDITURES Salaries $484,953 $511,686 $578,762 $578,762 $578,762 Employee Benefits 175,036 200,720 220,925 220,925 220,925 Contractual Services 0 2,220 2,220 2,220 2,220 Other Charges 30,074 26,490 26,490 26,490 26,490 Rentals and Leases 37,316 38,062 37,316 37,316 37,316 TOTAL EXPENDITURES $727,379 $779,178 $865,713 $865,713 $865,713 City of Lynchburg, Virginia, Operating Budget, FY 2027 261 Other Funds City/Federal/State Aid Fund Non-Departmental – Workforce Innovation and Opportunity Act (WIOA) Grant. Title I Workforce Innovation and Opportunity Act (WIOA) funds are allocated to the Local Workforce Development Area (LWDA) and is designed to help job seekers access employment, education, training, and support services to succeed in the labor market and to match employers with the skilled workers they need to compete in the global economy. Central Virginia Planning District Commission (CVPDC) acts as the fiscal agent and the City of Lynchburg serves as the local grant recipient. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 NON-DEPARTMENTAL WORKFORCE INNOVATION AND OPPORTUNITY ACT (WIOA) GRANT BUDGET SUMMARY REVENUES Federal Grants $1,210,170 $1,492,632 $1,492,632 $1,492,632 $1,492,632 TOTAL REVENUES $1,210,170 $1,492,632 $1,492,632 $1,492,632 $1,492,632 EXPENDITURES Contractual Services $1,210,170 $1,492,632 $1,492,632 $1,492,632 $1,492,632 TOTAL EXPENDITURES $1,210,170 $1,492,632 $1,492,632 $1,492,632 $1,492,632 City of Lynchburg, Virginia, Operating Budget, FY 2027 262 Other Funds City/Federal/State Aid Fund Lynchburg Adult Recovery Court Program (24th Judicial Circuit). A grant funded office, primarily funded by the Supreme Court of Virginia. The Lynchburg Adult Recovery Court Program is responsible for the administration of the Recovery Court in the Lynchburg Circuit Court. The Recovery Court is responsible for all court proceedings regarding Recovery Court participants and keeps comprehensive administrative records of all persons assessed, accepted, dismissed, and graduated. The Recovery Court Office is also responsible for grant applications, and reporting data to the Supreme Court; keeping a line of communication with the various other offices that work with Recovery Court, as well as formulating and maintaining partnerships with other organizations within the City of Lynchburg. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 LYNCHBURG ADULT RECOVERY COURT PROGRAM (24TH JUDICIAL CIRCUIT) GRANT POSITION SUMMARY Grant Funded Full-Time 1 1 1 1 1 TOTAL FTE 1 1 1 1 1 LYNCHBURG ADULT RECOVERY COURT PROGRAM (24TH JUDICIAL CIRCUIT) GRANT BUDGET SUMMARY REVENUES State Grants $65,000 $65,000 $67,962 $67,962 $67,962 Opioid Abatement Funds 24,328 0 10,000 10,000 10,000 Transfer from General Fund 0 0 13,523 13,523 13,523 Use of (Addition to) Fund Balance 15,480 15,285 0 0 0 TOTAL REVENUES $104,808 $80,285 $91,485 $91,485 $91,485 EXPENDITURES Salaries $55,159 $55,011 $62,616 $62,616 $62,616 Employee Benefits 25,321 25,274 28,869 28,869 28,869 Other Charges 24,328 0 0 0 0 TOTAL EXPENDITURES $104,808 $80,285 $91,485 $91,485 $91,485 City of Lynchburg, Virginia, Operating Budget, FY 2027 263 Other Funds Community Development Block Grant (CDBG) Fund Community Development Block Grant (CDBG) Fund. The CDBG Program is designed to preserve, rehabilitate and improve low income neighborhoods through public infrastructure improvements, neighborhood facility rehabilitation, public services, rehabilitation of blighted properties and program support. The City receives federal funding each year for the program. Any unexpended funds at year-end are carried forward into the next fiscal year. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 COMMUNITY DEVELOPMENT BLOCK GRANT POSITION SUMMARY Grant Funded Full-Time 0.8 0.8 0.8 0.8 0.8 Grant Funded Part-Time 0.6 0.6 0.6 0.6 0.6 TOTAL FTE 1.4 1.4 1.4 1.4 1.4 COMMUNITY DEVELOPMENT BLOCK GRANT BUDGET SUMMARY REVENUES Federal Entitlement $888,425 $708,843 $750,979 $750,979 $769,831 TOTAL REVENUES $888,425 $708,843 $750,979 $750,979 $769,831 EXPENDITURES Salaries $103,798 $104,925 $107,548 $107,548 $107,548 Employee Benefits 22,479 22,658 24,027 24,027 24,027 Contractual Services 760,861 578,260 616,404 616,404 635,256 Other Charges 1,287 3,000 3,000 3,000 3,000 TOTAL EXPENDITURES $888,425 $708,843 $750,979 $750,979 $769,831 Community Development Block Grant (CDBG) Fund Budget Description The Department Submitted FY 2027 Community Development Block Grant (CDBG) Fund budget of $750,979 represents a 5.9% increase of $42,136 compared to the Adopted FY 2026 budget of $708,843. Highlights of the Department Submitted FY 2027 budget include: ▪ $3,992 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $38,144 increase in Contractual Services reflecting a change in subrecipient project allocations. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Community Development Block Grant (CDBG) Fund budget was adopted by City Council with the following change(s): ▪ $18,852 increase in Contractual Services reflecting a change in subrecipient project allocations to reflect the final entitlement amount. City of Lynchburg, Virginia, Operating Budget, FY 2027 264 Other Funds Community Development Block Grant (CDBG) Fund Community Development Block Grant (CDBG) funding by project FY 2026 Project Funding Distribution City Administration $137,537 Diamond Hill Neighborhood Plan – Phase 2 Improvements (Dunbar Schoolyard) 500,795 Miriam’s House/CVCoC Coordinated Homeless Intake and Access 65,000 Miriam’s House – Extreme Weather Center 32,127 Blue Ridge Mountains Council, Inc. Boy Scouts of America - Scoutreach 15,520 TOTAL $750,979 Note: The Adopted FY 2026 amount does not match the FY 2026 Funding Distribution total because the amount of Federal Entitlement has been adjusted to reflect the actual amount received. City of Lynchburg, Virginia, Operating Budget, FY 2027 265 Other Funds Children’s Services Act (CSA) Fund Children’s Services Act (CSA) Fund. The CSA Program provides services to children and youth who come before the local Family and Planning Assessment Team (FAPT) and the Lynchburg Community Policy Management Team (CPMT). Juvenile Services provides administrative supervision to the CSA staff. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 CHILDREN'S SERVICES ACT (CSA) FUND POSITION SUMMARY Grant Funded Full-Time 1 1 1 1 1 TOTAL FTE 1 1 1 1 1 CHILDREN'S SERVICES ACT (CSA) FUND BUDGET SUMMARY REVENUES Intergovernmental - Public Assistance $10,176,071 $6,667,909 $6,667,909 $6,667,909 $6,667,909 Contribution from the General Fund 3,230,937 2,575,950 2,575,950 2,575,950 2,575,950 Contribution from Lynchburg City Schools 196,541 196,541 196,541 196,541 196,541 Special Welfare Recoupments 102,918 50,000 50,000 50,000 50,000 Children's Services Act Parental Co-Payments 16,776 9,500 9,500 9,500 9,500 Miscellaneous Revenue 0 100 100 100 100 Use of (Additions to) Unassigned Fund Balance 194,789 0 0 0 0 TOTAL REVENUES $13,918,032 $9,500,000 $9,500,000 $9,500,000 $9,500,000 EXPENDITURES Salaries $50,297 $50,170 $51,418 $51,418 $51,418 Employee Benefits 22,731 22,745 24,314 24,314 24,314 Administrative 750 1,651 1,651 1,651 1,651 Mandated - Foster Care 7,366,511 1,411,000 5,358,183 5,358,183 5,358,183 Mandated - Special Education 6,463,868 7,638,527 3,688,527 3,688,527 3,688,527 Non-Mandated Services 13,875 375,907 375,907 375,907 375,907 TOTAL EXPENDITURES $13,918,032 $9,500,000 $9,500,000 $9,500,000 $9,500,000 Children’s Services Act (CSA) Fund Budget Description The Department Submitted FY 2027 Children’s Services Act (CSA) Fund budget of $9,500,000 represents no change compared to the Adopted FY 2026 budget. Highlights of the Department Submitted FY 2027 budget include: ▪ $2,817 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $2,817 net decrease in Mandated - Foster Care and Mandated - Special Education costs to better allocate funds based on spending and to meet the maximum City Cost allocation. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Children’s Services Act (CSA) Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 266 Other Funds Forfeited Assets Fund Forfeited Assets Fund. Established as required by the Commonwealth of Virginia to monitor the receipts of assets seized as a result of police investigations of criminal activity. The seizure of assets is a civil forfeiture based upon probable cause to believe the asset was used in substantial connection to a drug violation. Upon judicial action authorizing such seizure, the asset is remitted to the Commonwealth of Virginia. The State is allocated a portion of the seizure and returns the balance to the respective locality to allocate between the Police Department, Commonwealth Attorney, Sheriff and other municipalities, if appropriate. The expenditure of these funds must be related to law enforcement purposes. Per State Code it is not appropriate to budget or anticipate revenues in this fund; therefore, only figures for actual revenues can be demonstrated in the budget. Represented in the columns below are the respective allocations received from the State and allowable expenditures. Due to the delicate nature of these expenditures, they have not been itemized. This fund will be reviewed each year at the annual Carry Forward/First Quarter Adjustments and Third Quarter Reviews to adjust for revenues and expenditures. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 FORFEITED ASSETS FUND BUDGET SUMMARY REVENUES State Asset Forfeiture $22,669 $0 $0 $0 $0 Federal Asset Forfeiture 81,184 0 0 0 0 Interest 6,957 0 0 0 0 Use of (Additions to) Unassigned Fund Balance (14,043) 0 0 0 0 TOTAL REVENUES $96,767 $0 $0 $0 $0 EXPENDITURES Judicial Administration $23,763 $0 $0 $0 $0 Public Safety 73,004 0 0 0 0 TOTAL EXPENDITURES $96,767 $0 $0 $0 $0 Forfeited Assets Fund Budget Description No funds are requested for FY 2027. City of Lynchburg, Virginia, Operating Budget, FY 2027 267 Other Funds HOME Investment Partnerships Program Fund HOME Investment Partnerships Program Fund. The Program is designed to assist first-time, low-income homebuyers with the purchase of a home, as well as rehabilitation of owner-occupied homes and incentives to support development, redevelopment, and rehabilitation of affordable owner-occupied and rental housing. The City receives federal funding each year for this program. Any unexpended funds at year-end are carried forward into the next fiscal year. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 HOME INVESTMENT PARTNERSHIPS PROGRAM FUND POSITION SUMMARY Grant Funded Full-Time 0.2 0.2 0.2 0.2 0.2 Grant Funded Part-Time 0.2 0.2 0.2 0.2 0.2 TOTAL FTE 0.4 0.4 0.4 0.4 0.4 HOME INVESTMENT PARTNERSHIPS PROGRAM FUND BUDGET SUMMARY REVENUES Federal Entitlement $176,775 $378,083 $320,518 $320,518 $324,753 Use of (Additions to) HOME Fund Balance 5,834 0 0 0 0 TOTAL REVENUES $182,609 $378,083 $320,518 $320,518 $324,753 EXPENDITURES Salaries $27,449 $26,232 $26,887 $26,887 $26,887 Employee Benefits 5,734 5,665 6,007 6,007 6,007 Contractual Services 148,448 342,986 284,424 284,424 288,659 Other Charges 978 3,200 3,200 3,200 3,200 TOTAL EXPENDITURES $182,609 $378,083 $320,518 $320,518 $324,753 HOME Investment Partnerships Program Fund Budget Description The Department Submitted FY 2027 HOME Investment Partnerships Program budget of $320,518 represents a 15.2% decrease of $57,565 compared to the Adopted FY 2026 budget of $378,083. Highlights of the Department Submitted FY 2027 budget include: ▪ $58,562 decrease in Contractual Services reflecting a change in subrecipient project allocations. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 HOME Investment Partnerships Program Fund budget was adopted by City Council with the following change(s): ▪ $4,235 increase in Contractual Services reflecting a change in subrecipient project allocations to reflect the final entitlement amount. City of Lynchburg, Virginia, Operating Budget, FY 2027 268 Other Funds HOME Investment Partnerships Program Fund HOME Investment Partnerships Program funding by project FY 2026 Project Funding Distribution City Administration $30,000 Rush Homes – Carolyn’s Place – Rental Housing (CHDO) 103,689 Habitat for Humanity – Homeownership Program 180,915 Lyn-CAG – First Time Homebuyer Down Payment Assistance 105,915 TOTAL $420,519 Note: The Adopted FY 2026 amount does not match the FY 2026 Funding Distribution total because the amount of Federal Entitlement has been adjusted to reflect the actual amount received and reprogrammed funds. City of Lynchburg, Virginia, Operating Budget, FY 2027 269 Other Funds Lynchburg Expressway Appearance Fund (LEAF) Lynchburg Expressway Appearance Fund (LEAF). The Lynchburg Expressway Appearance Fund (LEAF) accounts for any pledges and donations from citizens and businesses for the beautification of major transportation corridors throughout the City by the planting of trees, shrubs, and flowerbeds. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 LYNCHBURG EXPRESSWAY APPEARANCE FUND (LEAF) BUDGET SUMMARY REVENUES Revenue from pledges and donations $0 $0 $0 $0 $0 Use of (Additions to) Unassigned Fund Balance 29,415 75,000 75,000 75,000 75,000 TOTAL REVENUES $29,415 $75,000 $75,000 $75,000 $75,000 EXPENDITURES Contractual Services $17,755 $40,000 $40,000 $40,000 $40,000 Other Charges 11,660 35,000 35,000 35,000 35,000 TOTAL EXPENDITURES $29,415 $75,000 $75,000 $75,000 $75,000 Lynchburg Expressway Appearance Fund (LEAF) Budget Description The Department Submitted FY 2027 Lynchburg Expressway Appearance Fund (LEAF) budget of $75,000 represents no change compared to the Adopted FY 2026 budget. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Lynchburg Expressway Appearance Fund (LEAF) budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 270 Other Funds Regional Juvenile Detention Center Fund REGIONAL JUVENILE DETENTION CENTER POSITION SUMMARY 38.09 City Funded Positions Director of 4.53 Hourly Positions Human Services 42.62 Total Funded Positions Residential Administrator Superintendent of Juvenile Detention (1) Assistant Superintendent of Juvenile Detention (1) Operational Manager (1) Complex Mental Health Therapist (.5) Team Leader (4) Juvenile Services Caseworker Youth Worker (1) (15.40) Control Room Teachers 1 Specialist (4) Registered Administrative Nurse Services (1) Associate II (1) Food Service Building Supervisor Maintenance (1) Supervisor (1) Cook Custodian III (5.19) (1) 1 Administered by the Lynchburg City Schools City of Lynchburg, Virginia, Operating Budget, FY 2027 271 Other Funds Regional Juvenile Detention Center Fund Regional Juvenile Detention Center Fund. The Detention Center provides a secure facility to house and care for juvenile offenders in the City of Lynchburg as well as the Counties of Amherst, Appomattox, Bedford, Campbell, and Nelson under the purview of the law who are awaiting disposition of their charges by the Juvenile and Domestic Relations Court or transportation to a State facility. Post-dispositional services are also available for up to nine juveniles. The Lynchburg Regional Juvenile Detention Center Advisory Board provides guidance and insight to the operations of the Detention Center. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 REGIONAL JUVENILE DETENTION CENTER FUND POSITION SUMMARY City Funded Full-Time 34.50 35.50 35.50 35.50 35.50 City Funded Part-Time 2.59 2.59 2.59 2.59 2.59 City Funded Hourly 4.53 4.53 4.53 4.53 4.53 TOTAL FTE 41.62 42.62 42.62 42.62 42.62 REGIONAL JUVENILE DETENTION CENTER FUND BUDGET SUMMARY REVENUES Charges for Services $2,035,165 $2,620,722 $2,633,919 $2,633,919 $2,633,919 Intergovernmental - State 1,264,870 1,226,442 1,233,140 1,233,140 1,233,140 Intergovernmental - Federal 49,075 50,000 0 0 0 Juvenile Justice State Ward Per Diem 14,200 8,000 8,000 8,000 8,000 Lease Financing 8,247 0 0 0 0 TOTAL REVENUES $3,371,557 $3,905,164 $3,875,059 $3,875,059 $3,875,059 EXPENDITURES Salaries $1,958,274 $2,149,478 $2,134,156 $2,134,156 $2,134,156 Employee Benefits 622,050 848,439 897,893 897,893 897,893 Contractual Services 76,639 68,040 66,322 66,322 66,322 Internal Service Charges 16,336 17,610 17,199 17,199 17,199 Other Charges 325,232 294,700 302,084 302,084 302,084 Indirect Costs 250,922 272,161 335,516 335,516 335,516 Self-Insurance 32,739 33,147 33,530 33,530 33,530 Rentals and Leases 2,428 3,410 3,410 3,410 3,410 Capital Outlay 8,247 0 0 0 0 Debt Service 9,927 9,892 10,010 10,010 10,010 Non-Departmental 68,763 198,704 74,939 74,939 74,939 Transfer to Fleet Fund for Vehicle Replacement 0 9,583 0 0 0 TOTAL EXPENDITURES $3,371,557 $3,905,164 $3,875,059 $3,875,059 $3,875,059 City of Lynchburg, Virginia, Operating Budget, FY 2027 272 Other Funds Regional Juvenile Detention Center Fund Regional Juvenile Detention Center Fund Budget Description The Department Submitted FY 2027 Regional Juvenile Detention Center Fund budget of $3,875,059 represents a 0.8% decrease of $30,105 compared to the Adopted FY 2026 budget of $3,905,164. Highlights of the Department Submitted FY 2027 budget include: ▪ $34,132 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $1,718 decrease in Contractual Services reflecting moving software licenses to Other Charges. ▪ $7,384 increase in Other Charges reflecting inflationary cost of custodial supplies, an increase in cable service expense, and the subscription expense of Office 365 licenses being moved to the correct code from Contractual Services. ▪ $63,355 increase in Indirect Costs reflecting the Maximus indirect cost study for FY 2024. ▪ $123,765 decrease in Non-Departmental reflecting Virginia Retirement System (VRS) and group life rate reductions offset by the proposed 2.5% cost of living increase for FY 2027 and moving the increase in health insurance cost from non-departmental to Employee Benefits. ▪ $9,583 decrease in Transfer to Fleet Fund for vehicle replacement that occurred in FY 2026. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Regional Juvenile Detention Center Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 273 Other Funds Risk Management Fund RISK MANAGEMENT OFFICE POSITION SUMMARY 3.1 City Funded Positions City Attorney 3.1 Total Funded Positions (.1) Risk Manager (1) Senior Safety Specialist Risk Management (1) Technician (1) City of Lynchburg, Virginia, Operating Budget, FY 2027 274 Other Funds Risk Management Fund Risk Management Fund. The Risk Management Program was established by City Council effective January 1, 1986, as an alternative to the routine procurement of general liability and automobile liability insurance policies from commercial insurance companies. The program is funded through annual contributions from the General, Water, Sewer, Stormwater, Airport, Regional Juvenile Detention Funds, subrogation, and interest income. The claims placed in this fund are expended in lieu of insurance to settle liability claims filed against the City. These claims include both property damage and bodily injury claims. As part of the self-insurance program, the Risk Management Department conducts investigations for all claims. This includes documenting the scene, interviewing people involved, determining the City’s liability and settling the claim. The City also purchases additional insurance coverages to reduce exposure to various other types of liability. These include airport liability, pollution liability, excess workers compensation, property coverage for City facilities, cyber liability, and volunteer coverage. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 RISK MANAGEMENT FUND POSITION SUMMARY City Funded Full-Time 3.1 3.1 3.1 3.1 3.1 TOTAL FTE 3.1 3.1 3.1 3.1 3.1 RISK MANAGEMENT FUND BUDGET SUMMARY REVENUES General Fund $1,428,460 $1,575,701 $1,694,074 $1,694,074 $1,694,074 Juvenile Detention Home 32,739 33,147 33,530 33,530 33,530 Water Fund 361,318 133,416 135,362 135,362 135,362 Sewer Fund 329,205 142,947 149,986 149,986 149,986 Sewer Fund - Waste Water Treatment Plant 161,168 112,994 114,613 114,613 114,613 Airport Fund 74,103 65,570 65,379 65,379 65,379 Stormwater Fund 60,303 52,072 55,291 55,291 55,291 Transfer from General Fund 10,126 0 0 0 0 Interest Earnings 31,835 0 0 0 0 Use of (Additions to) Unassigned Fund Balance (157,217) 0 0 0 0 TOTAL REVENUES $2,332,040 $2,115,847 $2,248,235 $2,248,235 $2,248,235 DEPARTMENTAL Salaries $225,926 $225,511 $237,071 $237,071 $237,071 Employee Benefits 90,513 90,921 98,072 98,072 98,072 Contractual Services 900 3,600 3,600 3,600 3,600 Internal Service Charges 3,201 5,637 5,637 5,637 5,637 Other Charges 14,549 27,250 27,250 27,250 27,250 TOTAL DEPARTMENTAL EXPENDITURES $335,089 $352,919 $371,630 $371,630 $371,630 NON-DEPARTMENTAL Insurance and Claims $1,996,951 $1,740,105 $1,876,605 $1,876,605 $1,876,605 Non-Departmental 0 22,823 0 0 0 TOTAL NON-DEPARTMENTAL EXPENDITURES $1,996,951 $1,762,928 $1,876,605 $1,876,605 $1,876,605 TOTAL EXPENDITURES $2,332,040 $2,115,847 $2,248,235 $2,248,235 $2,248,235 City of Lynchburg, Virginia, Operating Budget, FY 2027 275 Other Funds Risk Management Fund Risk Management Fund Budget Description The Department Submitted FY 2027 Risk Management Fund budget of $2,248,235 represents a 6.3% increase of $132,388 compared to the Adopted FY 2026 budget of $2,115,847. Highlights of the Department Submitted FY 2027 budget include: ▪ $18,711 increase in Salaries and Employee Benefits reflecting adjustments resulting from the 2.5% cost of living adjustment adopted by City Council for FY 2026 as well as the increase for the employer’s share for health insurance. ▪ $136,500 increase in Insurance and Claims reflecting the increased premium costs. ▪ $22,823 decrease in Non-Departmental reflecting Virginia Retirement System (VRS) and group life rate reductions offset by the proposed 2.5% cost of living increase for FY 2027 and moving the increase in health insurance cost from non-departmental to Employee Benefits. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Risk Management Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 276 Other Funds Special Welfare Fund Special Welfare Fund. Accounts for monies received by Social Services to be used for those persons in the custody of the City and those receiving public assistance. The funds received are Christmas donations for children in the City’s custody as well as restitution payments made by individuals who received public assistance for food stamps and fuel. Those monies are not part of the locality’s reimbursements for regular program and administrative costs incurred by the City in delivering services to the citizens. Also, funds are received from the Health Department for pre-screening of clients by Social Workers. These funds are used for various Social Services expenses. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 SPECIAL WELFARE FUND BUDGET SUMMARY REVENUES Donations and Restitutions $33,677 $69,324 $69,324 $69,324 $69,324 Interest 6,568 1,200 1,200 1,200 1,200 Use of (Additions to) Unassigned Fund Balance (12,196) 0 0 0 0 TOTAL REVENUES $28,049 $70,524 $70,524 $70,524 $70,524 EXPENDITURES Christmas Fund $2,419 $8,000 $8,000 $8,000 $8,000 Food Stamps Restitution 20,474 29,000 29,000 29,000 29,000 Interest / Fiscal Relief 0 900 900 900 900 Fuel Restitution 0 500 500 500 500 Pre-Screening Assessments 5,156 0 0 0 0 Fuel Assistance 0 300 300 300 300 TANF Restitution 0 22,824 22,824 22,824 22,824 Child-Care Restitution 0 5,000 5,000 5,000 5,000 APS Laptop Supplies 0 4,000 4,000 4,000 4,000 TOTAL EXPENDITURES $28,049 $70,524 $70,524 $70,524 $70,524 Special Welfare Fund Budget Description The Department Submitted FY 2027 Special Welfare Fund budget of $70,524 represents no change compared to the Adopted FY 2026 budget. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Special Welfare Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 277 Other Funds Technology Fund Technology Fund. This fund provides for the ongoing replacement and enhancement of the City's technology infrastructure. Department Manager's Actual Adopted Submitted Proposed Adopted FY 2025 FY 2026 FY 2027 FY 2027 FY 2027 TECHNOLOGY FUND BUDGET SUMMARY REVENUES Use of Money and Property $67,193 $55,000 $60,000 $60,000 $60,000 Miscellaneous 23,288 0 0 0 0 Transfer from General Fund 508,419 346,768 343,641 343,641 343,641 Use of (Additions to) Unassigned Fund Balance 28,256 331,287 555,171 555,171 555,171 TOTAL REVENUES $627,156 $733,055 $958,812 $958,812 $958,812 EXPENDITURES Contractual Services $280,379 $245,882 $288,948 $288,948 $288,948 Other Charges 325,325 347,673 512,664 512,664 512,664 Capital Outlay 21,452 139,500 157,200 157,200 157,200 TOTAL EXPENDITURES $627,156 $733,055 $958,812 $958,812 $958,812 Technology Fund Budget Description The Department Submitted FY 2027 Technology Fund budget of $958,812 represents a 30.8% percent increase of $225,757 compared to the Adopted FY 2026 budget of $733,055. Highlights of the Department Submitted FY 2027 budget include: ▪ $43,066 increase in Contractual Services reflecting hardware/technical support for various network and telephony equipment and cellular monitoring of generators at the IT facility and Disaster Recovery site. Also includes a three-year software support renewal for the suite of tools for enterprise-level application development and warranty renewals for a server and Storage Area Network (SAN) device. ▪ $164,991 increase in Other Charges reflecting subscription software licensing to support security, disaster recovery, network, service management, and telephony systems; replacement or purchase of UPS (uninterrupted power supply) devices, network switches, and other network appliances. Also includes an increase in the number of desktop and laptop replacements. ▪ $17,700 increase in Capital Outlay reflecting phase two of the City-wide access point replacement project and replacing a switch that is out of warranty at the Public Library. Also includes the addition of costs to update GIS contours and aerials which have not been updated since 2017 and 2021 respectively. One- time expense budgeted in the Technology Fund to comply with the FY 2027 General Fund budget instructions. All major items submitted were proposed by the City Manager for funding. The Manager’s Proposed FY 2027 Technology Fund budget was adopted by City Council without change. City of Lynchburg, Virginia, Operating Budget, FY 2027 278 Glossary and Acronyms Glossary Accrual Basis of Accounting – Method of accounting that recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows. Adopted Budget – The budget approved by City Council and enacted through budget appropriation ordinances. Affordable Care Act (ACA) – Federal legislation that mandates certain health benefit requirements. Airport Fund – Supports the operation and maintenance of the Lynchburg Regional Airport. This fund is intended to operate on a self-sustaining or enterprise basis. Appropriation – The legal authority granted by City Council to expend or obligate funds for a specific purpose. Appropriations may be adjusted during the fiscal year, either up or down, by amendment of City Council. Assessment – The official valuation of property for purposes of taxation. Assessment Ratio – The ratio which the assessed value of a taxed item bears to market value of that item. In the City of Lynchburg, real estate is assessed every other year at market value. Audit – The objectives of an audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and issue an auditor’s report that includes the Auditor’s opinions about whether the financial statements are fairly presented, in all material respects, and are in conformity with GAAP. Balanced Budget – Occurs when total revenues equal total expenditures for a fiscal year; fund balance dollars above the Financial Policy limit of ten percent may be used to offset non-recurring expenditures. Basis of Accounting – A term used to indicate when revenues, expenditures, expenses and transfers, as well as the related assets and liabilities are recognized in the accounts and reported in the financial statements. Beginning Balance – Unexpended funds from the previous fiscal year, which may be used to fund one-time expenditures during the current fiscal year. This is also referred to as fund balance. Blue Ridge Regional Jail Authority (BRRJA) – The Blue Ridge Regional Jail Authority, (the “Authority”), was created by member jurisdictions for the purpose of developing and operating a regional jail system by acquiring, renovating and expanding certain existing jail facilities and constructing additional jail facilities. The member jurisdictions are the City of Lynchburg and the Counties of Amherst, Appomattox, Bedford, Campbell, and Halifax. The Authority began operating the existing jail facilities in the member jurisdiction on July 1, 1998. The City sold its existing jail facilities to the Authority during fiscal year 1997. A new central jail facility was constructed in Lynchburg and opened in FY 2000. It is owned and operated by the Authority. Each member jurisdiction pays a per diem charge for each day that one of its prisoners is at any Regional Jail Facility. In accordance with the Service Agreement, the Authority has divided the per diem charge into an operating component and a debt service component. The per diem charge is based on an agreed upon number of prisoner days, and is subject to adjustment at the end of each fiscal year. Bond – A written promise to pay a specified sum of money (called the principal) at a specified date in the future, together with periodic interest at a specified rate. In the budget document, these payments are identified as debt service. Bonds may be used as an alternative to tax receipts to secure funding for long-term capital improvements. General Obligation Bonds are debt approved by City Council to which the full faith and credit of the City is pledged. The State Constitution mandates that taxes on real property be sufficient to pay the principal and interest of such bonds. Budget – A plan for the acquisition and allocation of resources to accomplish specified purposes. A plan of financial operations comprising of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures (revenues). The term may be used to describe special purpose fiscal plans or parts of a fiscal plan, such as “the budget of the Police Department or the Capital Budget” or may relate to a fiscal plan for an entire jurisdiction, such as “the budget of the City of Lynchburg.” Budget Adoption – The official enactment by City Council to establish authority for the obligation and expenditure of resources. Budget Document – The official written statement that outlines the annual budget. Budget Schedule – The key dates or milestones that the City follows in preparing, considering and adopting the budget. Budgetary Control – A mechanism whereby expenditures are monitored to ensure compliance with legal provisions embodied in the annual appropriated budget approved by City Council. Calendar Year (CY) – Twelve months beginning January 1 and ending December 31. Capital Assets – Assets of long-term character which are intended to continue to be held or used by the City, including land, buildings, machinery and other equipment. City of Lynchburg, Virginia, Operating Budget, FY 2027 279 Glossary and Acronyms Glossary Capital Expenditure – An expenditure that results in the creation of an asset beyond the year in which that asset is provided. The City’s capitalization threshold is $5,000 for equipment and $20,000 for buildings with a useful life as follows: land improvements 15-20 years; buildings and improvements: new construction 30-40 years and improvements 15-20 years; infrastructure 30-50 years; and machinery and equipment 5-10 years Capital Improvement Program (CIP) – A five-year plan for public facilities, which results in construction or acquisition of capital assets, primarily buildings and infrastructure needs such as street re-paving. The program also includes funding for parks, sewers, sidewalks, major equipment and major items of capital equipment related to the new facilities. The following funds are included in the capital improvement program: City Capital Projects, School Capital Projects, Airport, Sewer, Stormwater and Water funds. Capital Project Funds – Fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by enterprise funds or trust funds. Cash Management – A conscious effort to manage cash flows in such a way that interest and penalties paid are minimized and interest earned is maximized. Checks received are deposited the same day, bills are paid no sooner that the due date unless discounts can be obtained by paying earlier, future needs for cash are determined with exactness and cash-on-hand not needed immediately is invested in short-term interest-bearing investments. Combined Sewer Overflow (CSO) – Occurs when heavy rainfall enters a combined sewer system, resulting in a volume of rainwater and sanitary wastewater that exceeds the system's capacity. Sewage is forced to overflow into area streams and rivers through CSO outfalls. Component Unit – A legally separate organization that a primary government must include as part of its financial reporting entity for fair presentation in conformity with generally accepted accounting principles. Comprehensive Plan – The Comprehensive Plan establishes a clear vision for the future of Lynchburg, identifies goals towards achieving that vision, creates policy guidance for public and private decision-makers, and identifies tasks that need to be pursued to make the Plan's vision and goals a reality. The 2013 – 2030 Comprehensive Plan was adopted by City Council in FY 2014 and can be found on the City’s website at www.lynchburgva.gov. Debt Service – Principal and interest payments on bond and capital lease long term debt. Dedicated Revenue – Revenue designated for specific programs in the City including those designated by the federal or state government. Department – An entity within the City organization established either by State Code or identified need, for the administration of specifically related duties or responsibilities. A department head is responsible for all expenditures and other activities assigned to that department. Depreciation – The systematic and rational distribution of the cost of a tangible capital asset (less salvage value) over its estimated useful life. Disbursement – A cash payment to an outside party, or a transfer of funds to another accounting entity within the City’s financial system. Division – For manageability and accounting purposes, some departments are further divided into smaller units of control, called divisions. For example, the Streets Division is part of the Department of Public Works. Economic Development Authority (EDA) – Under the Code of Virginia, City Council passed an ordinance on March 14, 1967, which created the Industrial Development Authority of the City of Lynchburg (the “IDA”). The IDA was established to promote industry and develop trade within the City. The IDA is governed by a board of seven directors appointed by City Council. City Council, however, is not financially accountable for the IDA. In 2008 City Council changed the name from the Industrial Development Authority (IDA) to an Economic Development Authority (EDA) to more accurately reflect the work of the Authority beyond the focus of industrial development. Encumbrance – A reservation of funds for an anticipated expenditure prior to actual payment for an item. Funds usually are reserved or encumbered once a contracted obligation has been entered into for an item, but prior to the cash payment actually being disbursed. Enterprise Fund – A type of proprietary fund used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. City of Lynchburg, Virginia, Operating Budget, FY 2027 280 Glossary and Acronyms Glossary Expenditure – The authorized payment of City funds for goods and services. Expenditures include payment in cash for current operating expenses, capital improvement and debt service. Fiduciary Fund – Custodial funds account for assets held by the City as a custodian for others and the City’s custodial fund is the Special Welfare Fund. Fiscal Year (FY) – A year-long accounting period. For the City of Lynchburg, the fiscal year is from July 1 to June 30 of the following year. Fringe Benefits – The fringe benefit expenditures included in the budget are the City’s share of an employee’s fringe benefits. Fringe benefits provided by the City include: FICA taxes (Social Security and Medicare), health insurance, dental insurance, vision insurance, life insurance, retirement, unemployment insurance, and workers’ compensation insurance. Full-Time Equivalent (FTE) – Full-time equivalents; the total count of full-time and part-time classified as well as hourly personnel in a department or sub-department. Part-time classified and hourly personnel are shown as a percentage of a full- time position. Fund – A fiscal and accounting entity with a self-balancing set of accounts, which is segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance – GASB 54 identifies the following as Fund Balance classifications: Non-Spendable Fund Balance – Non-Spendable Fund balance includes amounts that cannot be spent because they are either not in spendable form such as inventories and prepaids or they are legally or contractually required to be maintained intact. Restricted Fund Balance – Restricted Fund balance includes amounts that have constraints placed on their use by external sources such as creditors, grantors, contributors, laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. Committed Fund Balance – Committed Fund balance includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the highest level of decision making authority - City Council. These committed amounts cannot be used for any other purpose unless City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) it employed to previously commit those amounts. Committed fund balance also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements. Assigned Fund Balance – Assigned Fund balance includes amounts that are constrained by the government’s intent to be used for specific purposes but are neither restricted nor committed. Fund Balance may be assigned either through the encumbrance process as a result of normal purchasing activity (which includes the issuance of a purchase order), or by the City Manager or his/her designee, the Chief Financial Officer, in accordance with the Council adopted fund balance policy. Unassigned Fund Balance – Unassigned Fund balance is the positive fund balance within the General fund which has not been classified as Restricted, Committed or Assigned and negative fund balances in other governmental funds. General Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting. GAAP encompasses the conventions, rules and procedures necessary to define accepted accounting practices. General Fund – A fund type used to account for all revenues and expenditures of the City not required to be accounted for in other funds. Revenues are derived primarily from property taxes, local sales and use tax, utility taxes, licenses, permits, user fees and other sources. General Fund expenditures finance the daily operations of the City and include the costs of general government activities, transfers to other funds and debt service requirements. Included in the General Fund are the groups and programs discussed in that section of this budget. Governmental Funds – Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Intergovernmental Revenues – Revenues from other governments, such as state and federal in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. Internal Service Fund – A type of proprietary fund used to account for the financing of goods or services provided to other funds of the City, or to other governments, on a cost-reimbursement basis. City of Lynchburg, Virginia, Operating Budget, FY 2027 281 Glossary and Acronyms Glossary Investment Earnings – Revenue earned on investments with a third party. The City uses a pooled cash system, investing the total amount of cash regardless of fund boundaries. The interest earned is then allocated back to individual funds by average cash balance in that fund. Lease-Purchase Agreement – An agreement that conveys the right to property or equipment for a stated period of time. It allows the City to spread the cost of the acquisition over several budget years. Line Item – A specific expenditure category within a department budget. For example: supplies and materials, utilities or gasoline/diesel. Major Fund – The General Fund is always a major fund. Other governmental funds are classified as major based on relative size (quantitative factors) or qualitative factors. Maturities – The dates on which the principal or stated values of investments or debt obligations become due and/or may be reclaimed. Non-Dedicated Revenue – Revenue that can be used at the City’s discretion. Operating Expenses – The portion of the budget pertaining to the daily operations that provides basic governmental services. Expenditures such as supplies and materials, utilities and gasoline/diesel fuel are considered operating expenditures. Operating Transfers – Authorized amounts transferred between funds in the City’s financial records that are not related to the provision of a specific service. Personnel Services – A category of expenditures which primarily covers wages, salaries, overtime and fringe benefit costs paid to or on behalf of City employees. Position – A group of duties and responsibilities, as prescribed by an office or agency, to be performed by a person on a full- time, part-time, or hourly basis. Proposed Budget – The budget recommended for adoption by the City Manager to City Council. Proposed Budget Overview – A general discussion of the proposed budget presented to City Council by the City Manager as a part of or supplement to the budget document. The proposed budget overview explains principal budget issues against the background of financial experience in recent years, and presents recommendations made by the City Manager. Proprietary Funds – Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two types of proprietary funds: enterprise funds and internal service funds. Public Assistance Payments – Payments made to individuals or organizations providing goods or services for individuals in accordance with the requirements of the federal and state public assistance programs. Real Property – Real estate, including land and improvements (buildings, fences, pavements, etc.) classified for assessment. Region 2000 Services Authority (RSA) – Established in 2008, the RSA serves the City of Lynchburg and Campbell County residents and businesses, as well as participating localities (Appomattox County and Nelson County), that transfer solid waste to the regional landfill. Reserve – These accounts contain funds that have been set-aside for a specific purpose or use. Revenue – Government income including but not limited to taxes, permits, fees, licenses, fines, and grants, and also payments from other governmental entities. Sewer Fund – Consists of the operating budget of the sewer and wastewater treatment programs of the City. Revenues from the operation, such as user fees finance this fund. Special Revenue Funds – Governmental fund type used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Stormwater Fund – Consists of the operating budget of the stormwater program of the City. Revenues from user fees and other governmental revenue finance this fund. Tax Base – The aggregate value of the items being taxed. The base of the City’s real property tax is the assessed value of all real estate in the City. Tax Rate – The level of taxation stated in terms of either a dollar amount (e.g., $0.84 per $100 of assessed valuation), or a percentage of the value of the tax base (e.g., 5.3 percent sales and use tax). City of Lynchburg, Virginia, Operating Budget, FY 2027 282 Glossary and Acronyms Glossary Unencumbered Balance – The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for expenditures. Water Fund – Consists of the operating budget of the water program of the City. This fund depends on the specific revenues generated by this operation, such as user fees or contracts to supply water to entities. City of Lynchburg, Virginia, Operating Budget, FY 2027 283 Glossary and Acronyms Acronyms ACA Affordable Care Act GO General Obligation ADM Average Daily Membership HCF Hundred Cubic Feet ACFR Annual Comprehensive Financial Report IT Information Technology ALS Advanced Life Support J&DR Juvenile and Domestic Relations (District Court) ARPA American Rescue Plan Act LFD Lynchburg Fire Department AVL Automatic Vehicle Location LEAF Lynchburg Expressway Appearance Fund BLS Basic Life Support LEMPG Local Emergency Management Performance BOE Board of Equalization Grant BRRJA Blue Ridge Regional Jail Authority LPD Lynchburg Police Department BWC Body Worn Camera LRA Lynchburg Regional Airport CARES Act Coronavirus Aid, Relief, and Economic Security LRHA Lynchburg Redevelopment and Housing (CARES) Act Authority CDBG Community Development Block Grant LWDA Local Workforce Development Area CHDO Community Housing Development Organization MGD Million Gallons per Day CIP Capital Improvement Program MHI Median Household Income COPS Community Oriented Policing Services MOU Memorandum of Understanding CPMT Community Policy Management Team MSA Metropolitan Statistical Area CPS Child Protective Services NADA National Automobile Dealers Association CQI Continuous Quality Improvement OEDT Office of Economic Development and Tourism CSA Children’s Services Act OEW Outstationed Eligibility Workers CSO Combined Sewer Overflow OPEB Other Post-Employment Benefits CVCC Central Virginia Community College PIER Partners in Emergency Response CVCJA Central Virginia Criminal Justice Academy PPTRA Personal Property Tax Relief Act CVPDC Central Virginia Planning District Commission PSAP Public Safety Answering Point CVRRB Central Virginia Regional Radio Board PSC Public Service Corporation CWB Community Wealth Building RSA Region 2000 Services Authority CY Calendar Year SCBA Self‐Contained Breathing Apparatus DEQ Department of Environmental Quality (Virginia) SFU Single Family Unit DCJS Department of Criminal Justice Services SNAP Supplemental Nutrition Assistance Program DMV Department of Motor Vehicles SOQ Standards of Quality ECC Emergency Communications Center SRO School Resource Officer ECO Emergency Communications Officer TANF Temporary Assistance for Needy Families EDA Economic Development Authority TMDL Total Maximum Daily Load EMS Emergency Medical Services TRT Technical Rescue Team EPA Environmental Protection Agency (U.S.) UGFB Unassigned General Fund Balance FAPT Family and Planning Assessment Team USDA U. S. Department of Agriculture FEMA Federal Emergency Management Agency VAWA Violence Against Women Act FOIA Freedom of Information Act VDOT Virginia Department of Transportation FTE Full-Time Equivalent VJCCCA Virginia Juvenile Community Crime Control Act FY Fiscal Year VLDP Virginia Local Disability Program GAAP Generally Accepted Accounting Principles VPSA Virginia Public School Authority GASB Governmental Accounting Standards Board VRS Virginia Retirement System GIS Geographic Information System WIOA Workforce Innovation and Opportunity Act GLTC Greater Lynchburg Transit Company WWTP Wastewater Treatment Plant City of Lynchburg, Virginia, Operating Budget, FY 2027 284 Financial Management Policies Compliance with Policy  Policy I - Fund Balance  Policy III - Budget  Policy II - Debt Management  Policy IV - Investment CITY OF LYNCHBURG FINANCIAL MANAGEMENT POLICIES Policy I Fund Balance Adopted August 10, 1999 Reaffirmed January 24, 2023 Reaffirmed November 14, 2000 Revised October 29, 2002 Reaffirmed September 28, 2004 Reaffirmed December 12, 2006 Reaffirmed December 9, 2008 Reaffirmed November 23, 2010 Revised May 10, 2011 Revised February 26, 2013 Revised March 22, 2016 Reaffirmed March 27, 2018 Revised December 10, 2019 Policy II Debt Management Adopted August 10, 1999 Reaffirmed January 24, 2023 Reaffirmed November 14, 2000 Revised October 29, 2002 Reaffirmed September 28, 2004 Revised December 12, 2006 Revised December 9, 2008 Revised November 23, 2010 Revised February 26, 2013 Revised March 22, 2016 Reaffirmed March 27, 2018 Revised December 10, 2019 Policy III Budget Adopted November 14, 2000 Reaffirmed January 24, 2023 Revised October 29, 2002 Reaffirmed September 28, 2004 Revised December 12, 2006 Revised December 9, 2008 Reaffirmed November 23, 2010 Revised February 26, 2013 Revised March 22, 2016 Reaffirmed March 27, 2018 Reaffirmed December 10, 2019 Policy IV Investment Adopted September 25, 2001 Revised January 24, 2023 Revised October 29, 2002 Reaffirmed September 28, 2004 Revised December 12, 2006 Revised December 9, 2008 Reaffirmed November 23, 2010 Revised February 26, 2013 Reaffirmed March 22, 2016 Reaffirmed March 27, 2018 Reaffirmed December 10, 2019 City of Lynchburg, Virginia, Operating Budget, FY 2027 285 Financial Management Policies BASIS FOR SOUND FINANCIAL MANAGEMENT POLICIES The primary objective of sound financial management policies is for the City Council to create a framework within which financial decisions can be made. These policies are a statement of the guidelines and goals that influence and guide the financial management practices of the City of Lynchburg. Financial management policies that are adopted, adhered to, and regularly reviewed are recognized as the cornerstone of sound financial management. Sound financial management policies: • Contribute significantly to the City’s ability to insulate itself from fiscal crisis and economic disruption. • Enhance short-term and long-term financial credit ability by helping to achieve the highest credit and bond ratings possible. • Promote long-term financial stability by establishing clear and consistent guidelines. • Direct attention to the total financial picture of the City rather than single-issue areas. • Promote the view of linking long-term financial planning with day-to-day operations. • Provide the City Council and citizens a framework for measuring the fiscal impact of government services against established fiscal parameters and guidelines. • Ensure that the organization has sufficient resources to perform mandated responsibilities. • Provide a foundation for evaluating financial analysis and condition. FINANCIAL MANAGEMENT POLICIES The City intends to adhere to these policies. If there is any anticipated or unplanned variance from these policies, staff will advise City Council and establish a plan for recovery within three years. Policy I - Fund Balance General Fund Unassigned Fund Balance • The City of Lynchburg’s Unassigned General Fund Balance will be maintained at a level to provide the City with sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue without borrowing. • The City shall not use the Unassigned General Fund Balance to finance recurring operating expenditures. • The City will maintain an Unassigned General Fund Balance (UGFB) equal to a minimum of 10% of General Fund revenues with a goal of 15% as the City strives to grow incrementally each year subject to revenues available. In the event the UGFB is used to provide for temporary funding of unforeseen emergency needs, the City shall restore the Unassigned General Fund Balance to the previous level within three years. • The City will balance moving towards the 15% targeted fund balance with its annual “Pay as you go” capital improvement requirements. Committed Fund Balance • Committed fund balance includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of City Council. These committed fund balance amounts cannot be used for any other purpose unless City Council removes or changes the specified use by taking the same type of action (ordinance or resolution) it employed to previously commit those amounts. Committed fund balance also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements. Assigned Fund Balance • Assigned fund balance includes amounts that are constrained by the government’s intent to be used for specific purposes but are neither restricted nor committed. Fund Balance may be assigned either through the encumbrance process as a result of normal purchasing activity (which includes the issuance of a purchase order), or by the City Manager or designee, in accordance with Council adopted fund balance policy. City of Lynchburg, Virginia, Operating Budget, FY 2027 286 Financial Management Policies Restricted Fund Balance • Restricted fund balance includes amounts that have constraints placed on their use by external sources such as creditors, grantors, contributors, laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. Non-Spendable Fund Balance • Non-spendable Fund Balance includes amounts that cannot be spent because they are either not in spendable form such as inventories and prepaids or they are legally or contractually required to be maintained intact. Policy on the order of spending resources • The City considers restricted fund balance to be spent when an expenditure is incurred for purposes for which restricted and unrestricted fund balance are available unless prohibited by legal documents or contracts. When an expenditure is incurred for purposes for which committed, assigned or unassigned amounts are available, the City considers committed fund balance to be spent first, then assigned fund balance, and lastly unassigned fund balance. Enterprise Funds Water Fund • Minimum ending fund balance shall not be less than 25% of total fund appropriations with a target balance of 40% of total fund appropriations. In the event the ending fund balance falls below the minimum of 25% of total fund appropriations, the City shall restore the fund balance to the minimum of 25% within three years. Funds in excess of the annual requirements may be considered for “pay-as-you-go” capital outlay expenditures, other non-recurring expenditures or funding of necessary reserves. Total appropriations include operating expenses, debt service and transfers. • A rate review will be conducted at least every two years. Sewer Fund • In accordance with the Virginia Department of Environmental Quality Special Order, the City shall annually adjust sewer system reserve funds to no more than 40% of the subsequent fiscal years’ budgeted operating expenses and debt service. • Minimum ending fund balance shall not be less than 25% of total fund appropriations. In the event the ending fund balance falls below the minimum of 25% of total fund appropriations, the City shall restore the fund balance to the minimum of 25% within three years. Total appropriations include operating expenses, debt service and transfers. • Ending fund balance in excess of 40% will be reallocated to “pay-as-you-go” capital outlay expenditures. • A rate review will be conducted at least every two years. Stormwater Fund • Minimum ending fund balance shall not be less than 15% of total fund appropriations with a target balance of 20% of total fund appropriations. In the event the ending fund balance falls below the minimum of 15% of total fund appropriations, the City shall restore the fund balance to the minimum of 15% within three years. Total appropriations include operating expenses, debt service and transfers. • Funds in excess of the annual requirements may be considered for “pay-as-you-go” capital outlay expenditures, other non-recurring expenditures or funding of necessary reserves. • A rate review will be conducted at least every two years. City of Lynchburg, Virginia, Operating Budget, FY 2027 287 Financial Management Policies Policy II - Debt Management Tax-Supported Debt Tax-supported obligations are those that are expected to be repaid from the General Fund tax revenue of the City of Lynchburg. These include general obligation bonds (except self-supporting bonds) and capital leases. General obligation bonds issued for self-supporting enterprise funds are not included in calculations of tax-supported bonds. • The City will not use long-term debt to fund current operations. • The City will not use short-term borrowing to fund current operations. • Whenever the City finds it necessary to issue tax-supported bonds, the following policy will be adhered to: 1. The City will never borrow more than it has the capacity to repay. 2. The term of any bond issue will not exceed the useful life of the capital project/facility or equipment for which the borrowing is intended. 3. Annual debt service expenditures for tax-supported debt should not exceed 10% of total General Fund Expenditures plus School Component Unit Expenditures minus the General Fund Transfer to Schools. 4. Total tax-supported debt will not exceed 4.50% of the net assessed valuation of taxable property in the City of Lynchburg. 5. The 10-Year Principal Payout Ratio shall not be less than 60% at the end of each adopted five-year Capital Improvement Program for Tax-Supported General Obligation Indebtedness. Revenue-Supported Debt The Water, Sewer and Stormwater Funds may issue General Obligation or Revenue-Supported Debt. Revenue-supported obligations are those for which the debt service is payable solely from the revenue generated from the operation of the project being financed or a category of facilities (i.e. water, sewer). These are not considered tax-supported debt of the City. Whenever the City finds it necessary to issue revenue-supported bonds, the following guidelines will be adhered to: 1. The term of any revenue-supported or general obligation bond issue will not exceed the useful life of the capital project/facility or equipment for which borrowing is intended. 2. Revenue-supported and general obligation bonds will be structured to allow equal or declining annual debt service payments over a term not to exceed the life of the project being financed. For those revenue-supported bonds issued through the Virginia Revolving Loan Fund, annual debt service payments shall not exceed thirty years. 3. The Water, Sewer and Stormwater Funds, net revenues available for debt service shall not be less than 1.2 times annual debt service for each fiscal year. For the Sewer Fund, in accordance with the Virginia Department of Environmental Quality Special Order, net revenues shall not exceed 1.5 times annual debt service computed on a three-year rolling average. Net revenues available for debt service will be calculated as operating income, plus depreciation and amortization, plus interest income, plus governmental grants, plus miscellaneous income, plus capital contributions of others who jointly share in ownership of an infrastructure or facility, and plus any capitalized costs. Debt service will include all debt service paid by the respective fund; however, the principal portion of any bond anticipation notes or other short-term financing should be excluded. 4. In the event net revenues available for debt service falls below 1.2 times annual debt service of any fiscal year, the City shall restore the net revenues available for debt service to the minimum of 1.2 within three years. City of Lynchburg, Virginia, Operating Budget, FY 2027 288 Financial Management Policies Refinancing of Debt • The City shall issue refunding bonds to achieve debt service savings, eliminate onerous covenants or provisions in outstanding bond documents, or to respond to a financial emergency. • The City shall continually monitor its outstanding debt to identify instances where the City may achieve savings through an advance refunding or current refunding transaction. • The City shall receive a written refunding analysis indicating the amount of net present value savings from its financial advisor prior to selling bonds to refund any outstanding bonds. • A refunding transaction to achieve debt service savings should only be undertaken when the net present value of the savings, net of issuance costs, will be at least 3% of the principal amount of the refunded bonds. Refunding transactions for revenue bonds can be structured so that savings are realized over the life of the refunding bonds or up-front, depending on the results of a cost-benefit analysis. General Debt Policies • The City will maintain communication with bond rating agencies to keep them abreast of its financial condition and will provide them with information on a timely basis including the City’s Annual Comprehensive Financial Report, Annual Adopted Budget and Capital Improvement Program. • The City shall comply with all of its undertakings in accordance with Securities and Exchange Commission Rule 15c2-12 and will follow the Government Finance Officers’ Association and Securities and Exchange Commission requirements for continuing disclosure. • The City may use the Virginia Public School Authority (VPSA) or State Literary Fund loans to finance school capital projects. City bonds sold to the VPSA and Literary Fund loans constitute general obligation debt of the City. City Council shall approve any application to the VPSA or the Department of Education for a Literary Fund loan. City Council shall approve the issuance of the bonds as required by the Public Finance Act. The School Board shall recommend such financings before a proposed financing is brought to City Council for approval. Policy III - Budget Principles • Public participation in the budgetary process will be encouraged. • The City will avoid dedicating revenue to a specific project or program because of the constraint this may place on flexibility in resource allocation except in instances where programs are expected to be self-sufficient or where revenue is dedicated to a program for statutory or policy reasons. • The budget process will be coordinated in a way that major policy issues are identified for City Council several months prior to consideration of budget approval. This will allow adequate time for appropriate decisions and analysis of financial impacts. Policies • City Council shall adopt a balanced budget in accordance with all legal requirements. • A structured budget preparation and formulation process shall be used for all departments and agencies receiving funding from the City. • Departmental budgets shall be managed within the total appropriated budget for each fiscal year. • All operating budget appropriations shall lapse at the end of the fiscal year to the extent that they are not expended or encumbered. • The budget shall be adopted by the favorable vote of a majority of members of City Council. • The Vision and priorities established by City Council as well as the Comprehensive Plan will serve as the framework for the budget proposed by the City Manager. City of Lynchburg, Virginia, Operating Budget, FY 2027 289 Financial Management Policies • The fiscal year for the City is July 1 through June 30 as defined by the City Code, Section 18-1. • One-time revenues shall be used for one-time expenditures only. • A General Fund Reserve for Contingencies of $1.2 million shall be used as a source of funding for unanticipated expenditures during the budget year. The Reserve for Contingencies is limited to one-time expenditures and shall not be considered a source for recurring financing. Process • The City Manager shall annually prepare a Proposed Budget for City Council review. The Proposed Budget shall serve as a financial plan for the upcoming fiscal year and shall contain the following information: 1. A budget message that outlines the proposed revenue and expenditures for the upcoming fiscal year together with an explanation of any major changes from the previous fiscal year. The budget message should also include any proposals for major changes in financial policy. 2. Charts indicating the major revenues and expenditures in each major fund (General, Water, Sewer, Stormwater, Airport) as well as changes in fund balance for all funds. 3. Summaries of proposed expenditures by function, department and activity for all funds proposed to be expended in a fiscal year. 4. A schedule of estimated requirements for the principal and interest of each bond issue. 5. A three-year history of revenues and expenditures to include the prior year actual, current year adopted, revised and proposed budgets for each major fund. 6. The proposed budget appropriation resolution, including the tax levy. • The City Council shall hold a public hearing on the budget submitted by the City Manager and all interested citizens shall be given an opportunity to be heard on issues related to the proposed budget, including the Capital Improvement Program. • Following the public hearing on the Proposed Budget, City Council may make adjustments. In instances where City Council increases the total proposed expenditures, it shall also identify a source of funding at least equal to the proposed expenditures. Capital Improvement Program • A five-year Capital Improvement Program (CIP) that serves as the basis for annual capital appropriations and debt financing requirements shall be prepared and updated annually. • The CIP shall include descriptions, timeline, cost estimates, and a schedule of expected expenditures for each project. • Debt service requirements and funding needs for schools and City government shall be determined based on the Adopted CIP. • Long-term borrowing shall be confined to major capital improvements and equipment purchases. • Short-term borrowing shall be limited to bond anticipation notes and equipment leasing, where feasible, with a life of less than 8 years. • Capital project appropriations shall lapse upon project completion, allowing for an adequate warranty period. Lapsed appropriations shall remain in the Capital Fund for reallocation to other projects. • Incremental operating costs associated with capital projects shall be funded in the operating budget after being identified and approved in the Capital Improvement Program. • Pay-as-you-go funding, including State Highway Maintenance Funds, State Revenue Sharing Funds, State and federal grants, and other cash sources, shall not be less than 10%, with a goal of 15%, of the City’s 5-Year CIP. City of Lynchburg, Virginia, Operating Budget, FY 2027 290 Financial Management Policies Quarterly Financial Reporting The City Manager will present to the City Council’s Finance Committee (with copies to the remainder of Council) quarterly financial reports identifying meaningful trends in revenues and expenditures for the General, Water, Sewer, Stormwater, Airport, Children’s Services Act, Juvenile Detention, and Greater Lynchburg Transit Company Funds. Third Quarter Review In March, Budget staff will evaluate all expenditures and revenues as compared to budget and make recommendations to City Council regarding possible budget adjustments. Section 15.2-2507 of the Code of Virginia requires that a public hearing be held prior to City Council action when a proposed amendment of the budget exceeds one percent of the total expenditures shown in the currently adopted budget. First Quarter Review In September, Budget staff will evaluate requests for the carry forward of funds remaining from prior year appropriations and other possible budget adjustments. Section 15.2-2507 of the Code of Virginia requires that a public hearing be held prior to City Council action when a proposed budget amendment exceeds one percent of the total expenditures shown in the currently adopted budget. Policy IV - Investment I. Policy Statement It is the policy of The City of Lynchburg, Virginia (“the City”) that the investment and administration of its funds be made in accordance with the Code of Virginia Investment of Public Funds Act, the applicable provisions of any outstanding bond indebtedness, and this policy. The City shall be in complete compliance with all applicable federal, state and local laws, and other regulations and statutes governing the investment of public funds. Within those parameters, the goal of this policy is to achieve the highest rate of return that is reasonable. The City will establish an Investment Committee consisting of the City Manager, Deputy City Manager, and Director of Financial Services. This Committee will provide broad policy oversight over investments. This policy will be reviewed on an annual basis. Any changes must be approved by the Investment Committee and be reaffirmed by City Council. See Appendix 1 for a Glossary of Investment Terms. II. Scope This policy applies to the investment of all the financial assets and funds held by the City. Specific requirements or limitations imposed upon the investment of Bond Proceeds, Debt Service Funds and Debt Service Reserve Funds are located in Section X of this Policy. These Funds are accounted for in the City of Lynchburg’s Annual Comprehensive Financial Report and include the General, Special Revenue, Capital Projects, and Proprietary Funds. III. Objectives Funds shall be invested in only those investments permitted by Federal, State and local law as it relates to public funds, as well as any contractual agreements entered into by the City. All of the City’s funds, regardless of term, shall be invested with the following objectives listed in the order of priority: 1. Safety - Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the portfolio. Specifically, the City will: a. seek to avoid realizing any loss through the sale or disposal of an investment; and b. seek to mitigate the risk of unrealized losses due to a decline in value of investments held in the portfolio. 2. Liquidity - The investment portfolio shall remain sufficiently liquid to meet all cash requirements that may be reasonably anticipated. This shall be accomplished by structuring the portfolio in the following manner: a. The City will purchase investments scheduled to mature in accordance with its anticipated cash needs, in order to minimize the need to sell investments prior to maturity; City of Lynchburg, Virginia, Operating Budget, FY 2027 291 Financial Management Policies b. A portion of City Funds will be maintained in cash equivalents, including money market funds, investment pools and overnight securities, which may be easily liquidated without a loss of principal should an unexpected need for cash arise; and c. The portfolio will consist largely of investments with active secondary markets. 3. Yield - The City’s investment portfolio shall be designed with the objective of maximizing a fair rate of return consistent with the investment risk constraints and cash flow characteristics of the portfolio. The Investment Committee shall establish suitable benchmarks for the measurement of the portfolio’s return. IV. Delegation of Authority Under the guidance of the Investment Committee, the City’s Director of Financial Services is the official charged with collecting, safeguarding and disbursing City funds. In this capacity, and with consensus from the Investment Committee, the Director of Financial Services is responsible for establishing staff roles and responsibilities, considering the quality and capability of staff, selecting investment advisors and consultants involved in investment management, and developing and maintaining appropriate administrative procedures for the operation of the investment program. Examples of key staff roles and responsibilities include, but are not limited to, solicitation of investment offerings, placement of purchase and sell orders, confirmation of trades, and preparation of reports and other activities as required for the daily operations of the investment area. The Director of Financial Services is also charged with developing written standard Investment procedures and an asset allocation plan consistent with this policy. Such procedures shall be reviewed and approved by the Investment Committee. Subject to the approval of the Investment Committee and City Council, the Director of Financial Services may employ financial consultants on a contractual basis to assist in the development and implementation of investment procedures and policies, to monitor the effectiveness and continued compliance with such policies and procedures, and to provide guidance in investment matters. V. Standards of Care The standard of prudence to be used by investment personnel shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. The “prudent person” standard states: “Investments shall be made with judgment and care – under circumstances then prevailing – which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.” The Director of Financial Services, and those delegated investment authority under this Policy, when acting in accordance with written procedures and this Investment Policy and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments. VI. Ethics and Conflicts of Interest Officers and employees of the City involved in the investment process shall refrain from personal business activities that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose to the Office of the Clerk of Council any material interests in financial institutions with which they conduct business and any personal investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City. Officers and employees are required to abide by the provisions of the Virginia Conflict of Interests Act. The Act prohibits City officers and employees from seeking or accepting money or any other thing of value for the performance of their duties, using confidential information for their own benefit and having a personal interest in a company with which the City is doing business. “Officer” means any person appointed or elected to the City’s government whether or not he/she receives compensation or other emolument of office. “Employee” means all persons employed by the City. City of Lynchburg, Virginia, Operating Budget, FY 2027 292 Financial Management Policies VII. Collateral and Safekeeping Arrangements The City’s investments shall be held in safekeeping by a third party and evidenced by safekeeping receipts. As required by Virginia Code, all security holdings with maturities over 30 days may not be held in safekeeping with the “counterparty” to the investment transaction. The Code refers to counterparty as the issuer or seller of the security and any repurchase agreement provider. All securities purchased or sold will be transferred when possible only under “delivery vs. payment method” to ensure that funds or securities are not released until all criteria relating to the specific transaction are met. VIII. Competitive Selection of Investment Instruments It is desirable to select investments on a competitive basis when possible to ensure that the City receives the best price available on a particular investment and avoids paying excessive fees, mark-ups or other compensation to the provider. A list will be maintained of approved financial institutions and security broker/dealers selected by creditworthiness (e.g., a minimum capital requirement of $10,000,000 and at least five years of operations). These may include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule). All financial institutions and broker/dealers who desire to become qualified for investment transactions will supply the following as appropriate: • Audited financial statements • Proof of National Association of Securities Dealers (NASD) certification • Proof of state registration • Certification of having read and understood and agreeing to comply with the City of Lynchburg Investment Policy Under the guidance and oversight of the Investment Committee, the Director of Financial Services shall adhere to the following procedures, with assistance from the City’s Investment Advisor where appropriate, when funds become available for investment to the extent practical: 1. The Director of Financial Services shall determine the class of investment and maturity range most appropriate for investment of the funds available, based upon the anticipated expenditure schedule of the City, the desired asset allocation of the City’s portfolio and the City’s Investment Plan. 2. Offers will be solicited for the selected investment from the list of pre-approved providers as noted above. 3. The Director of Financial Services will accept the offer (or bid, if the City is selling an investment) which provides the highest rate of return or which is otherwise deemed most suitable while complying with this Policy and any other criteria specified in the solicitation of offers. The City shall retain a record of the offers received, the instruments chosen, and the rationale for making the decision. From time to time, certain investment dealers may present the City with offers that are attractive for investment. Although the City should endeavor to verify (and document) that the price is “fair,” it may occasionally purchase such a security without a competitive process if the investment is for $500,000 or less. Additionally, a competitive process shall not be required for the investment of funds in money market funds, investment pools and overnight securities. However, it shall be the responsibility of the Director of Financial Services to be aware of the yields being offered by various highly liquid investments, and to invest the City’s overnight funds in the vehicle(s) which provide a competitive return to the City while complying with this policy and any other criteria established by the Investment Committee or City Council. City of Lynchburg, Virginia, Operating Budget, FY 2027 293 Financial Management Policies IX. Suitable and Authorized Investments – Without Exception, Only the Following Investments Are Suitable and Authorized 1. Treasury Securities Bonds, Notes and Bills issued by the United States Treasury or certificates representing ownership of treasury bond principal or coupons. 2. Agency Securities (FHLB, FNMA, FFCB, FHLMC, GNMA) Obligations issued and guaranteed as to principal and interest by the Federal Home Loan Bank, the Federal National Mortgage Association, the Federal Farm Credit Bank, Federal Home Loan Mortgage Corporation, or the Government National Mortgage Association, maturing within five years of the date of purchase. 3. Prime Commercial Paper Commercial Paper maturing within 270 days of the day of purchase rated P-1 or higher by Moody’s and A-l or higher by Standard & Poor’s, provided that the issuing domestic corporation has a net worth of $50 million and its long-term debt is rated A or better by Moody’s and Standard & Poor’s. 4. Corporate Bonds/Notes Corporate obligations rated AA or higher by Standard & Poor’s and Aa by Moody’s that were issued by a domestic corporation with a net worth of at least $50 million maturing within five years of the date of purchase. 5. Certificates of Deposit Certificates of Deposit maturing within one year and issued by domestic banks rated P-l by Moody’s and A-l by Standard & Poor’s. 6. Banker’s Acceptances Banker’s Acceptances maturing within 180 days rated P-l or higher by Moody’s and A-l or higher by Standard & Poor’s, provided the issuer is a major domestic bank or the domestic office of an international bank rated AA category or higher by Moody’s and Standard & Poor’s. 7. Commonwealth of Virginia and Virginia Local Government Obligations General Obligations, Insured Obligations or Revenue Bonds secured by Debt Service Reserve Funds not subject to annual appropriation rated AA category or higher by Moody’s or Standard & Poor’s. 8. Pre-Refunded Obligations of the Commonwealth of Virginia and Virginia Local Government Obligations Obligations of the Commonwealth of Virginia and Virginia Local Governments that have been legally and economically defeased and are secured by an escrow account funded with cash or securities issued or unconditionally guaranteed by the United States Treasury. 9. Repurchase Agreements Repurchase Agreements collateralized by securities approved for investment herein, provided that the counterparty is rate A or better by Moody’s and Standard & Poor’s and the collateral is held by an independent third party. All Repurchase Agreements are purchased with a Master Repurchase Agreement in place with a third- party custodian. 10. Open-End Investment Funds Open-end Investment Funds registered under the Securities Act of the Commonwealth or the Federal Investment Company Act of 1940, provided that they invest only in securities approved for investment herein. 11. Virginia Local Government Investment Pool Any portfolio established by the Virginia Department of the Treasury. 12. Virginia State Non-Arbitrage Program or Other Authorized Arbitrage Investment Management Programs X. Suitable and Authorized Investments – Restricted Funds Funds defined as sinking funds under the Virginia Code may be invested in items listed in Section IX.1 and IX.6 above, repurchase agreements collateralized by those investments, and in the Virginia State Non-Arbitrage Program or other authorized Arbitrage Investment Management programs. City of Lynchburg, Virginia, Operating Budget, FY 2027 294 Financial Management Policies XI. Internal Controls Under the guidance of the Investment Committee, the Director of Financial Services will establish and maintain an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse. The internal control structure will be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. The Internal Audit Department shall add this Policy and related Procedures to their Audit Universe for audit consideration. The internal control structure will address the following points: • Control of collusion • Separation of transaction authority from accounting and record keeping • Custodial safekeeping • Avoidance of physical delivery of securities • Clear delegation of authority to subordinate staff members • Written confirmation of transactions for investments and wire transfers • Development of a wire transfer agreement with the lead bank and third-party custodian XII. Reporting Under the guidance of the Investment Committee, the Director of Financial Services will ensure that a Management Report will be prepared on a quarterly basis. The information from this Report may be derived from the Investment Advisor and/or the Safekeeping Agent, or both, where appropriate. This Report will include information that provides an analysis of the status of the current investment portfolio and whether investment activities during the reporting period have conformed to the investment policy herein. The Report will be presented to City Council for information and comment. To the extent practical, the report detail may include such items as the following: • Listing of securities held at the end of the reporting period • Realized and unrealized gains or losses resulting from appreciation or depreciation • Average weighted yield to maturity of portfolio on investments compared to benchmarks • Listing of investment by maturity type • Percentage of the total portfolio which each type of investment represents XIII. Diversification The City will endeavor to diversify its investment portfolio to avoid incurring unreasonable risks regarding (i) security type, (ii) individual financial institution or issuing entity, and (iii) maturity. Target asset allocation strategies shall be developed by the Investment Committee to provide guidance as to appropriate levels of diversification. With the exception of U. S. Treasury securities and authorized pools, no more than 50% of the City’s total investment will be the obligations of a single financial institution. XIV. Maximum Maturities To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the City will not directly invest in securities maturing more than one year from the date of purchase. City of Lynchburg, Virginia, Operating Budget, FY 2027 295 Financial Management Policies Appendix 1: Glossary of Investment Terms Accrued Interest – The accumulated interest due on a bond as of the last interest payment made by the issuer. Agency – A debt security issued by a federal or federally sponsored agency. Federal agencies are backed by the full faith and credit of the U.S. Government. Federally sponsored agencies (FSA's) are backed by each particular agency with a market perception that there is an implicit government guarantee. An example of a federal agency is the Government National Mortgage Association (GOMA). An example of a FSA is the Federal National Mortgage Association (FNMA). Amortization – The systematic reduction of the amount owed on a debt issue through periodic payments of principal. Average Life – The average length of time that an issue of serial bonds and/or term bonds with a mandatory sinking fund feature is expected to be outstanding. Basis Point – A unit of measurement used in the valuation of fixed-income securities equal to 1/100 of 1 percent of yield, e.g., “one-quarter” of 1 percent is equal to 25 basis points. Bid – The indicated price at which a buyer is willing to purchase a security or commodity. Book Value – The value at which a security is carried on the inventory lists or other financial records of an investor. The book value may differ significantly from the security’s current value in the market. Call Price – The price at which an issuer may redeem a bond prior to maturity. The price is usually at a slight premium to the bond’s original issue price to compensate the holder for loss of income and ownership. Call Risk – The risk to a bondholder that a bond may be redeemed prior to maturity. Callable Bond – A bond issue in which all or part of its outstanding principal amount may be redeemed before maturity by the issuer under specified conditions. Cash Sale/Purchase – A transaction which calls for delivery and payment of securities on the same day that the transaction is initiated. Collateralization – Process by which a borrower pledges securities, property, or other deposits for the purpose of securing the repayment of a loan and/or security. Commercial Paper – An unsecured short-term promissory note issued by corporations, with maturities ranging from 2 to 270 days. Convexity – A measure of a bond’s price sensitivity to changing interest rates. A high convexity indicates greater sensitivity of a bond’s price to interest rate changes. Corporate Bond – A promissory note issued by corporations with maturities ranging from 0 to 5 years. Coupon Rate – The annual rate of interest received by an investor from the issuer of certain types of fixed-income securities. Also known as the “interest rate.” Credit Quality – The measurement of the financial strength of a bond issuer to help an investor to understand an issuer’s ability to make timely interest payments and repay the loan principal upon maturity. Generally, the higher the credit quality of a bond issuer, the lower the interest rate paid by the issuer because the risk of default is lower. Credit quality ratings are provided by nationally recognized rating agencies. Credit Risk – The risk to an investor that an issuer will default in the payment of interest and/or principal on a security. Current Yield (Current Return) – A yield calculation determined by dividing the annual interest received on a security by the current market price of that security. Delivery Versus Payment (DVP) – A type of securities transaction in which the purchaser pays for the securities when they are delivered either to the purchaser or his/her custodian. City of Lynchburg, Virginia, Operating Budget, FY 2027 296 Financial Management Policies Discount – The amount by which the par value of a security exceeds the price paid for the security. Diversification – A process of investing assets among a range of security types by sector, maturity, and quality rating. Duration – A measure of the timing of the cash flows, such as the interest payments and the principal repayment, to be received from a given fixed-income security. This calculation is based on three variables: term to maturity, coupon rate, and yield to maturity. The duration of a security is a useful indicator of its price volatility for given changes in interest rates. Fair Value – The amount at which an investment could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Federal Funds (Fed Funds) – Funds placed in Federal Reserve banks by depository institutions in excess of current reserve requirements. These depository institutions may lend fed funds to each other overnight or on a longer basis. They may also transfer funds among each other on a same-day basis through the Federal Reserve banking system. Fed funds are considered to be immediately available funds. Federal Funds Rate – Interest rate charged by one institution lending federal funds to the other. Government Securities – An obligation of the U.S. government, backed by the full faith and credit of the government. These securities are regarded as the highest quality of investment securities available in the U.S. securities market See “Treasury Bills, Notes, and Bonds.” Interest Rate – See “Coupon Rate.” Interest Rate Risk – The risk associated with declines or rises in interest rates which cause an investment in a fixed-income security to increase or decrease in value. Internal Controls – An internal control structure designed to ensure that the assets of the entity are protected from loss, theft, or misuse. The internal control structure is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that 1) the cost of a control should not exceed the benefits likely to be derived and 2) the valuation of costs and benefits requires estimates and judgments by management. Internal controls should address the following points: 1. Control of collusion - Collusion is a situation where two or more employees are working in conjunction to defraud their employer. 2. Separation of transaction authority from accounting and record keeping - By separating the person who authorizes or performs the transaction from the people who record or otherwise account for the transaction, a separation of duties is achieved. 3. Custodial safekeeping - Securities purchased from any bank or dealer including appropriate collateral (as defined by state law) shall be placed with an independent third party for custodial safekeeping. 4. Avoidance of physical delivery securities - Book-entry securities are much easier to transfer and account for since actual delivery of a document never takes place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities. 5. Clear delegation of authority to subordinate staff members - Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities. 6. Written confirmation of transactions for investments and wire transfers -Due to the potential for error and improprieties arising from telephone and electronic transactions, all transactions should be supported by written communications and approved by the appropriate person written communications may be via fax if on letterhead and if the safekeeping institution has a list of authorized signatures. 7. Development of a wire transfer agreement with the lead bank and third-party custodian – The designated official should ensure that an agreement will be entered into and will address the following points: controls, security provisions, and responsibilities of each party making and receiving wire transfers. City of Lynchburg, Virginia, Operating Budget, FY 2027 297 Financial Management Policies Inverted Yield Curve – A chart formation that illustrates long-term securities having lower yields than short-term securities. This configuration usually occurs during periods of high inflation coupled with low levels of confidence in the economy and a restrictive monetary policy. Investment Company Act of 1940 – Federal legislation which sets the standards by which investment such as mutual funds, are regulated in the areas of advertising, promotion, performance reporting requirements, and securities valuations. Investment Policy – A concise and clear statement of the objectives and parameters formulated by an investor or investment manager for a portfolio of investment securities. Liquidity – An asset that can be converted easily and quickly into cash. Local Government Investment Pool (LGIP) – An investment by local governments in which their money is pooled as a method for managing local funds. Mark-to-Market – The process whereby the book value or collateral value of a security is adjusted to reflect its current market value. Market Risk – The risk that the value of a security will rise or decline as a result of changes in market conditions. Market Value – Current market price of a security. Maturity – The date on which payment of a financial obligation is due. The final stated maturity is the date on which the issuer must retire a bond and pay the face value to the bondholder. See “Weighted Average Maturity.” Money Market Mutual Fund – Mutual funds that invest, solely in money market instruments (short-term debt instruments, such as Treasury bills, commercial paper, bankers’ acceptances, repos and federal funds). Mutual Fund – An investment company that pools money and can invest in a variety of securities, including fixed-income securities and money market instruments. Mutual funds are regulated by the Investment Company Act of 1940 and must abide by the following Securities and Exchange Commission (SEC) disclosure guidelines: 1. Report standardized performance calculations. 2. Disseminate timely and accurate information regarding the fund’s holdings, performance, management and general investment policy. 3. Have the fund’s investment policies and activities supervised by a board of trustees, which are independent of the adviser, administrator or other vendor of the fund. 4. Maintain the daily liquidity of the fund’s shares. 5. Value their portfolios on a daily basis. 6. Have all individuals who sell SEC-registered products licensed with a self-regulating organization (SRO) such as the National Association of Securities Dealers (NASD). 7. Have an investment policy governed by a prospectus which is updated and filed by the SEC annually. Mutual Fund Statistical Services – Companies that track and rate mutual funds, e.g., IBC/Donoghue, Lipper Analytical Services, and Morningstar. National Association of Securities Dealers (NASD) – A self-regulatory organization (SRO) of brokers and dealers in the over- the-counter securities business. Its regulatory mandate includes authority over firms that distribute mutual fund shares as well as other securities. Net Asset Value – The market value of one share of an investment company, such as a mutual fund. This figure is calculated by totaling a fund’s assets which includes securities, cash, and any accrued earnings, subtracting this from the fund’s liabilities and dividing this total by the number of shares outstanding. This is calculated once a day based on the closing price for each security in the fund’s portfolio. [(Total assets) - (Liabilities)] / (Number of shares outstanding) City of Lynchburg, Virginia, Operating Budget, FY 2027 298 Financial Management Policies No Load Fund – A mutual fund which does not levy a sales charge on the purchase of its shares. Nominal Yield – The stated rate of interest that a bond pays its current owner, based on par value of the security. It is also known as the “coupon,” “coupon rate,” or “interest rate.” Offer – An indicated price at which market participants are willing to sell a security or commodity. Also referred to as the “Ask price.” Par – Face value or principal value of a bond, typically $1,000 per bond. Positive Yield Curve – A chart formation that illustrates short-term securities having lower yields than long-term securities. Premium – The amount by which the price paid for a security exceeds the security’s par value. Prime Rate – A preferred interest rate charged by commercial banks to their most creditworthy customers. Many interest rates are keyed to this rate. Principal – The face value or par value of a debt instrument. Also may refer to the amount of capital invested in a given security. Prospectus – A legal document that must be provided to any prospective purchaser of a new securities offering registered with the SEC. This can include information on the issuer, the issuer’s business, the proposed use of proceeds, the experience of the issuer’s management, and certain certified financial statements. Prudent Person Rule – An investment standard outlining the fiduciary responsibilities of public funds investors relating to investment practices. Regular Way Delivery – Securities settlement that calls for delivery and payment on the third business day following the trade date (T+3); payment on a T+l basis is currently under consideration. Mutual funds are settled on a same day basis; government securities are settled on the next business day. Reinvestment Risk – The risk that a fixed-income investor will be unable to reinvest income proceeds from a security holding at the same rate of return currently generated by that holding. Repurchase Agreement (repo or RP) – An agreement of one party to sell securities at a specified price to a second party and a simultaneous agreement of the first party to repurchase the securities at a specified price or at a specified later date. Reverse Repurchase Agreement (Reverse Repo) – An agreement of one party to purchase securities at a specified price from a second party and a simultaneous agreement by the first party to resell the securities at a specified price to the second party on demand or at a specified date. Rule 2a-7 of the Investment Company Act – Applies to all money market mutual funds and mandates such funds to maintain certain standards, including a 13-month maturity limit and a 90-day average maturity on investments, to help maintain a constant net asset value of one dollar ($1.00). Safekeeping – Holding of assets (e.g., securities) by a financial institution. Serial Bond – A bond issue, usually of a municipality, with various maturity dates scheduled at regular intervals until the entire issue is retired. Sinking Fund – Money accumulated on a regular basis in a separate custodial account that is used to redeem debt securities or preferred stock issues. Swap – Trading one asset for another. Term Bond – Bonds comprising a large part or all of a particular issue which come due in a single maturity. The issuer usually agrees to make periodic payments into a sinking fund for mandatory redemption of term bonds before maturity. City of Lynchburg, Virginia, Operating Budget, FY 2027 299 Financial Management Policies Total Return – The sum of all investment income plus changes in the capital value of the portfolio. For mutual funds, return on an investment is composed of share price appreciation plus any realized dividends or capital gains. This is calculated by taking the following components during a certain time period. (Price Appreciation) + (Dividends paid) + (Capital gains) = Total Return. Treasury Bills – Short-term U.S. government non-interest bearing debt securities with maturities of no longer than one year and issued in minimum denominations of $10,000. Auctions of three- and six-month bills are weekly, while auctions of one- year bills are monthly. The yields on these bills are monitored closely in the money markets for signs of interest rate trends. Treasury Bonds – Long-term U.S. government debt securities with maturities of ten years or longer and issued in minimum denominations of $1,000. Currently, the longest outstanding maturity for such securities is 30 years. Treasury Notes – Intermediate U.S. government debt securities with maturities of one to 10 years and issued in denominations ranging from $1,000 to $1 million or more. Uniform Net Capital Rule – SEC Rule 15C3-1 outlining capital requirements for broker/dealers. Volatility – A degree of fluctuation in the price and valuation of securities. “Volatility Risk” Rating – A rating system to clearly indicate the level of volatility and other non-credit risks associated with securities and certain bonds funds. The ratings for bond funds range from those that have extremely low sensitivity to changing market conditions and offer the greatest stability of the returns (“AAA” by S&P; “V- 1” by Fitch) to those that are highly sensitive with currently identifiable market volatility risk (“CCC”- S&P, “V-10” by Fitch). Weighted Average Maturity (WAM) – The average maturity of all the securities that comprise a portfolio. According to SEC rule 2a-7, the WAM for SEC registered money market mutual funds may not exceed 90 days and no one security may have a maturity that exceeds 397 days. When Issued (WI) – A conditional transaction in which an authorized new security has not been issued. All “when issued’ transactions are settled when the actual security is issued. Yield – The current rate of return on an investment security generally expressed as a percentage of the security’s current price. Yield Curve – A graphic representation that depicts the relationship at a given point in time between yields and maturity for bonds that are identical in every way except maturity. A normal yield curve may be alternatively referred to as a positive yield curve. Yield-to-Call (YTC) – The rate of return an investor earns on a bond assuming the bond is redeemed (called) prior to its nominal maturity date. Yield-to-Maturity – The rate of return yielded by a debt security held to maturity when both interest payments and the investor’s potential capital gain or loss are included in the calculation of return. Zero-Coupon Securities – Security that is issued at a discount and makes no periodic interest payments. The rate of return consists of a gradual accretion of the principal of the security and is payable at par upon maturity. City of Lynchburg, Virginia, Operating Budget, FY 2027 300 Table of Contents FY 2027 – 2031 CAPITAL IMPROVEMENT PROGRAM ............................................................................................................... 1 SUMMARY OF PROJECTS Categorical Expenditure Distribution ................................................................................................................ 3 Summary of Projects for All Funds .................................................................................................................... 4 Total Summary of Appropriations for All Funds ................................................................................................ 5 Total Financing Plan for All Funds ..................................................................................................................... 6 CITY CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 7 Financing Plan.................................................................................................................................................... 8 BUILDINGS Project Detail Summary ..................................................................................................................................... 9 Fire Stations Renovations – Multiple Stations................................................................................................... 10 Maintenance and Repairs to City Owned Parking Decks................................................................................... 11 Major Building Repairs and Improvements/Multiple Projects .......................................................................... 12 Project Detail .......................................................................................................................................... 13 Mid-Town Parking Deck Repairs ........................................................................................................................ 16 Parking Lot Repairs and Improvements/Multiple Projects ............................................................................... 17 Project Detail .......................................................................................................................................... 18 Public Library Renovation .................................................................................................................................. 19 Roof Replacement/Multiple Projects ................................................................................................................ 20 Project Detail .......................................................................................................................................... 21 TRANSPORTATION Project Detail Summary ..................................................................................................................................... 23 Public Transit Improvements and Bus Replacements ....................................................................................... 24 Bedford Avenue Bridge ..................................................................................................................................... 25 Bedford Avenue Corridor Improvements .......................................................................................................... 26 Breezewood Drive Widening ............................................................................................................................. 27 Bridge Maintenance .......................................................................................................................................... 28 Campbell Avenue Intersection and Signal Reconstruction................................................................................ 29 College Lake Overlook ....................................................................................................................................... 30 Culvert Replacement Program .......................................................................................................................... 31 D Street at Rivermont Avenue........................................................................................................................... 32 Forest Brook Road, Phase I ................................................................................................................................ 33 General Street Improvements ........................................................................................................................... 34 Grace Street Realignment at 12th and Madison ................................................................................................ 35 Hill Street/Moormans Road Improvements ...................................................................................................... 36 Hollins Mill Road Bridge Replacement with Bikeway Improvements ............................................................... 37 Lakeside Drive Improvements ........................................................................................................................... 38 Left Turn Lane-Graves Mill Road at Old Mill Road for Millers Rest Development ............................................ 39 Link Road/Boonsboro Road Intersection Improvements .................................................................................. 40 Lynchburg Expressway/Candlers Mountain Road Interchange Improvements ................................................ 41 McConville Road Realignment to Lakeside Drive .............................................................................................. 42 Mill Ridge Road Intersection Improvements ..................................................................................................... 43 Nationwide Drive Roundabout .......................................................................................................................... 44 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP TOC 1 Table of Contents TRANSPORTATION (CONTINUED) Paver Crosswalk Renovations ............................................................................................................................ 45 Public Works Infrastructure Improvements ...................................................................................................... 46 Retaining Wall Replacement/Repair Program................................................................................................... 47 Route 501/221 One-Way Pairs .......................................................................................................................... 48 Storm Drainage System Repairs/Replacements ................................................................................................ 49 Street Overlay Program ..................................................................................................................................... 50 Timberlake Road Bridge, East Bound Lanes ...................................................................................................... 51 Timberlake Road Bridge, West Bound Lanes..................................................................................................... 52 Timberlake Road Improvements ....................................................................................................................... 53 Traffic Signal at Enterprise and Duncraig .......................................................................................................... 54 Traffic Signal Repair and Replacement .............................................................................................................. 55 Vassar Street at Langhorne Road Intersection Improvements ......................................................................... 56 Wards Ferry Road/Atlanta Avenue Turn Lanes ................................................................................................. 57 Wards Ferry Road/Simons Run Pedestrian Accommodations .......................................................................... 58 Wiggington Road Intersection Improvements .................................................................................................. 59 Transportation - Planned Projects Beyond FY 2031 .......................................................................................... 60 ECONOMIC DEVELOPMENT Project Detail Summary ..................................................................................................................................... 61 Downtown Development .................................................................................................................................. 62 Project Detail .......................................................................................................................................... 63 Future Streetscape Improvements Downtown ................................................................................................. 64 Ivy Creek Innovation Park - Sites A and B Development ................................................................................... 65 Property Toolkit ................................................................................................................................................. 66 Street and Utility Extensions to Promote Economic Development ................................................................... 67 PARKS AND RECREATION Project Detail Summary ..................................................................................................................................... 69 Allen-Morrison Site Assessment/Design ........................................................................................................... 70 Armstrong Athletic Field Improvements ........................................................................................................... 71 Art Studio Renovation ....................................................................................................................................... 72 Athletic Field Maintenance ............................................................................................................................... 73 Project Detail .......................................................................................................................................... 74 City Stadium – Scoreboard/Visitors' Side .......................................................................................................... 75 Community Park Investment Fund .................................................................................................................... 76 Creekside Trail Reconstruction/Flood-Damage Repair ..................................................................................... 77 Fairview Park Improvements ............................................................................................................................. 78 Fireman Fountain Restoration........................................................................................................................... 79 General Park Maintenance ................................................................................................................................ 80 Project Detail .......................................................................................................................................... 81 General Park Security Improvements ................................................................................................................ 82 Heritage Park Improvements ............................................................................................................................ 83 Jefferson Park: Phase 2...................................................................................................................................... 84 Lynchburg Community Market Renovations ..................................................................................................... 85 Miller Park Playground Replacement ................................................................................................................ 86 Parks and Trails Paving and Lighting.................................................................................................................. 87 Project Detail .......................................................................................................................................... 88 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP TOC 2 Table of Contents PARKS AND RECREATION (CONTINUED) Parks Tree Replacement Program ..................................................................................................................... 89 Perrymont Park Renovation .............................................................................................................................. 90 Riverside Park Master Plan Implementation ..................................................................................................... 91 Sandusky Park Athletic Field Renovations ......................................................................................................... 92 Sustainable Infrastructure Program .................................................................................................................. 93 Project Detail .......................................................................................................................................... 94 Templeton Senior Center Renovations ............................................................................................................. 95 MISCELLANEOUS Project Detail Summary ..................................................................................................................................... 97 Alerting System at Existing Fire Stations ........................................................................................................... 98 Computer Aided Dispatch Replacement ........................................................................................................... 99 Petroleum Storage............................................................................................................................................. 100 Police Records Management System ................................................................................................................ 101 Radio Replacement ........................................................................................................................................... 102 RESERVES Project Detail Summary ..................................................................................................................................... 103 Fire Station #9 Maintenance Reserve................................................................................................................ 104 Lynchburg City Stadium Capital Maintenance Reserve ..................................................................................... 105 Snow, Street, and Bridge Reserve ..................................................................................................................... 106 SCHOOLS CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 107 Financing Plan.................................................................................................................................................... 108 Project Detail Summary ..................................................................................................................................... 109 Bass HVAC – Improvement to 4-Pipe Hydronic System .................................................................................... 110 Civic Auditorium Improvements........................................................................................................................ 111 Project Detail .......................................................................................................................................... 112 E. C. Glass Boiler Replacements......................................................................................................................... 113 E. C. Glass Window Replacements .................................................................................................................... 114 Electrical and Mechanical Reserve .................................................................................................................... 115 Elementary Playground Modernization ............................................................................................................ 116 Intercom, Bell, and Clock System Improvements .............................................................................................. 117 Interior and Exterior Painting and Plaster Repairs ............................................................................................ 118 Middle School Athletic Lighting and Field Improvements ................................................................................. 119 Project Detail .......................................................................................................................................... 120 Middle School Career and Technical Education Improvements ........................................................................ 121 Project Detail .......................................................................................................................................... 122 Paving and Fencing Improvements ................................................................................................................... 123 Reserve for Facilities Maintenance Needs ........................................................................................................ 124 Sandusky Middle Roof Replacement ................................................................................................................. 125 School Maintenance and Infrastructure ............................................................................................................ 126 School Nutrition Upgrades ................................................................................................................................ 127 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP TOC 3 Table of Contents AIRPORT CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 129 Financing Plan.................................................................................................................................................... 130 Project Detail Summary ..................................................................................................................................... 131 Airfield Drainage Repair .................................................................................................................................... 132 Airport Rescue and Fire Fighting Vehicle........................................................................................................... 133 General Aviation (GA) Terminal Apron/Taxiway G Rehabilitation .................................................................... 134 Rehabilitate Air Carrier Ramp ............................................................................................................................ 135 South General Aviation (GA) Development Area .............................................................................................. 136 State Supported Small Projects and Equipment................................................................................................ 137 WATER CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 139 Financing Plan.................................................................................................................................................... 140 Project Detail Summary ..................................................................................................................................... 141 Abert Water Treatment Plant & Pump Station Improvements ......................................................................... 142 Annual Water Petitions ..................................................................................................................................... 143 Distribution System Improvements................................................................................................................... 144 Downtown Area Business Improvements ......................................................................................................... 145 Lead and Copper Water Service Line................................................................................................................. 146 Water Facility Improvements ............................................................................................................................ 147 Water Meter Register Replacements ................................................................................................................ 148 Water Tank Rehabilitation................................................................................................................................. 149 SEWER CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 151 Financing Plan.................................................................................................................................................... 152 Project Detail Summary ..................................................................................................................................... 153 Combined Sewer Overflow (CSO) Program Virginia Clean Water Revolving Loan Fund ................................... 154 Dreaming Creek Interceptor Upgrade ............................................................................................................... 155 Neighborhood Sewer Separation Projects ........................................................................................................ 156 Sewer Collection System Improvements ........................................................................................................... 157 Sewer Extension Program ................................................................................................................................. 158 Water Resources Recovery Facility Improvements ........................................................................................... 159 STORMWATER CAPITAL PROJECTS FUND Summary of Appropriations .............................................................................................................................. 161 Financing Plan.................................................................................................................................................... 162 Project Detail Summary ..................................................................................................................................... 163 Stormwater Coordinated Capital....................................................................................................................... 164 Stormwater Infrastructure Renewal.................................................................................................................. 165 Stormwater Quality Best Management Practices ............................................................................................. 166 Stormwater System Master Planning ................................................................................................................ 167 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP TOC 4 Overview INTRODUCTION Capital improvement programming is a method of planning for the effective and efficient provision of public facilities, infrastructure improvements, major maintenance requirements, and acquisition of property and equipment. A “capital project” is defined as an acquisition that represents a public betterment to the community, has a life of not less than twenty (20) years following its purchase, construction or other acquisition, and has a total cost of not less than twenty-five thousand dollars ($25,000). The first year of the Capital Improvement Program represents the City Manager’s proposal to City Council as the Capital Improvement Program (CIP) budget. A five-year CIP allows City Council and citizens an opportunity to view both the five-year capital construction and infrastructure maintenance needs of the City and the Lynchburg City Schools. Viewing these needs enables the City to better plan a financing strategy for capital improvements and annual operating requirements. A five-year CIP also allows for programming of multi- year projects. The Comprehensive Plan presents a vision of what the community will be like in the future and identifies the steps required to move toward that vision. Each project is evaluated to determine its alignment with the Comprehensive Plan; the project detail sheets include this relationship. Each project will reference a relationship to the 2013 – 2030 Comprehensive Plan, adopted by City Council in January 2014. The Comprehensive Plan can be viewed on the City’s website at www.lynchburgva.gov/comprehensive-plan. BASIS FOR BUDGETING The first year of the CIP represents the capital improvement budget for that year. Following adoption by City Council, the first year of the CIP should be viewed as the Capital Budget. The CIP is a proposed expenditure plan; the budget adopted by City Council provides the legal authorization to actually expend City funds. The CIP is based on a fiscal year calendar. The fiscal year calendar for the City of Lynchburg begins July 1 and ends June 30. BENEFITS OF CAPITAL IMPROVEMENT PROGRAMMING The principal benefit of Capital Improvement Programming is it requires the City to plan its capital needs in concert with available financing over a five-year period. This process contributes to a responsible fiscal policy. Other benefits of Capital Improvement Programming include:  Fostering a sound and stable financial program over a five-year period given a set of revenue and expenditure assumptions based on current economic trends;  Coordinating various City improvements so informed decisions can be made across City departments in an effort to avoid duplication;  Enabling private businesses and citizens to have some assurances as to when certain public improvements will be undertaken so they can plan more efficiently and effectively;  Focusing on the goals and needs of the community through the provision of new facilities and infrastructure improvements; and,  Evaluating annually the infrastructure needs of the City to provide for the public health and safety of the citizens. CONCLUSION The CIP is a document dedicated to a process designed to identify both the capital improvement needs and priorities of the City over a five-year period in concert with projected funding levels and City Council’s priorities. Actual programming of projects is dependent upon the financial resources available. The Project Detail Sheets on the following pages reflect those projects proposed for consideration in the FY 2027 – 2031 Capital Improvement Program. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 1 Overview City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 2 Summary of Projects Categorical Expenditure Distribution Capital Improvement Program FY 2027 – 2031 (all sources of funding) $541,114,370 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 3 Summary of Projects Summary of Projects for FY 2027 - 2031 Capital Improvement Program Five Year Proposed Appropriations to be Financed By The City Five-Year Estimated FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Net Cost Summary - All Funds Bui l di ngs 6,850,485 8,161,188 5,385,875 4,384,437 3,272,000 28,053,985 Tra ns porta ti on 29,718,513 25,387,674 29,759,733 32,664,387 15,941,241 133,471,548 Publ i c Tra ns i t 1,246,068 2,085,000 6,679,600 1,653,000 1,377,000 13,040,668 Economi c Devel opment 8,350,000 6,696,000 8,941,000 2,383,100 5,196,400 31,566,500 Pa rks a nd Recrea ti on 2,682,278 3,088,000 2,471,000 2,800,000 1,575,000 12,616,278 Mi s cel l a neous 800,000 1,229,841 1,029,841 2,109,841 3,075,000 8,244,523 Res erves 462,000 462,000 462,000 462,000 462,000 2,310,000 Total City Capital $50,109,344 $47,109,703 $54,729,049 $46,456,765 $30,898,641 $229,303,502 School s 30,983,868 21,950,000 3,700,000 3,420,000 13,560,000 73,613,868 Total City Capital and Schools $81,093,212 $69,059,703 $58,429,049 $49,876,765 $44,458,641 $302,917,370 Ai rport 2,000,000 1,250,000 3,150,000 1,800,000 1,500,000 9,700,000 Wa ter 12,985,400 32,080,600 31,051,000 26,145,000 21,032,000 123,294,000 Sewer 28,055,100 20,482,900 8,765,000 13,135,000 21,890,000 92,328,000 Stormwa ter 100,000 1,460,000 2,845,000 4,615,000 3,855,000 12,875,000 Grand Total All Funds $124,233,712 $124,333,203 $104,240,049 $95,571,765 $92,735,641 $541,114,370 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 4 Summary of Projects TOTAL SUMMARY OF APPROPRIATIONS - This summary demonstrates project appropriations for each Fiscal Year along with the expected sources of funding. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Federa l Avi a ti on Admi n 1,350,000 1,125,000 2,835,000 1,620,000 1,350,000 Federa l : Gra nts 639,200 297,000 5,394,600 0 0 Federa l : Sta te of Good Repa i r 0 8,858,230 0 0 0 Federa l : Vi rgi ni a Res ources Authority 10,000,000 0 10,000,000 0 0 Loca l : Li ne of Credi t 54,038,957 36,816,617 32,997,184 29,221,676 23,806,774 Loca l : Li ne of Credi t (Sewer) 2,700,100 11,335,000 5,045,000 8,270,000 16,920,000 Loca l : Li ne of Credi t (Stormwa ter) 0 1,300,000 2,580,000 4,510,000 3,835,000 Loca l : Li ne of Credi t (Wa ter) 2,566,400 31,278,600 20,810,000 25,458,000 20,647,000 Loca l : Pa y-As -You-Go 9,651,131 15,786,629 11,595,488 12,328,338 11,824,355 Loca l : Pa y-As -You-Go (Ai rport) 100,000 0 0 0 0 Loca l : Pa y-As -You-Go (Sewer) 6,900,000 4,487,900 3,720,000 4,865,000 4,970,000 Loca l : Pa y-As -You-Go (Stormwa ter) 100,000 160,000 265,000 105,000 20,000 Loca l : Pa y-As -You-Go (Wa ter) 419,000 802,000 241,000 687,000 385,000 Other: Ca mpbel l County Uti l ity Servi ce Authori ty 240,000 4,660,000 0 0 0 Other: Devel oper Contri buti on 0 0 370,179 0 0 Other: GLTC 5307 90,000 9,600 190,400 0 0 Sta te: Gra nts 516,868 1,287,800 744,328 1,124,040 936,360 Sta te: Hi ghwa y Ma i ntena nce (VDOT) 6,266,581 6,003,827 6,575,510 7,202,711 7,891,152 Sta te: Revenue Sha ri ng 5,890,475 0 561,360 0 0 Sta te: VA Dept of Avi a ti on 550,000 125,000 315,000 180,000 150,000 Sta te: VBRSP Gra nt (VEDP) 4,000,000 0 0 0 0 Sta te: VCWRLF 18,215,000 0 0 0 0 TOTAL ESTIMATED RESOURCES $124,233,712 $124,333,203 $104,240,049 $95,571,765 $92,735,641 CAPITAL PROJECTS Bui l di ngs 6,850,485 8,161,188 5,385,875 4,384,437 3,272,000 Tra ns porta ti on 29,718,513 25,387,674 29,759,733 32,664,387 15,941,241 Publ i c Tra ns i t 1,246,068 2,085,000 6,679,600 1,653,000 1,377,000 Economi c Devel opment 8,350,000 6,696,000 8,941,000 2,383,100 5,196,400 Pa rks a nd Recrea ti on 2,682,278 3,088,000 2,471,000 2,800,000 1,575,000 Mi s cel l a neous 800,000 1,229,841 1,029,841 2,109,841 3,075,000 Res erves 462,000 462,000 462,000 462,000 462,000 School s 30,983,868 21,950,000 3,700,000 3,420,000 13,560,000 Ai rport 2,000,000 1,250,000 3,150,000 1,800,000 1,500,000 Wa ter 12,985,400 32,080,600 31,051,000 26,145,000 21,032,000 Sewer 28,055,100 20,482,900 8,765,000 13,135,000 21,890,000 Stormwa ter 100,000 1,460,000 2,845,000 4,615,000 3,855,000 TOTAL PROPOSED CAPITAL PROJECTS $124,233,712 $124,333,203 $104,240,049 $95,571,765 $92,735,641 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 5 Summary of Projects TOTAL FINANCING PLAN (CASH FLOWS) - This summary demonstrates project cash flows for each Fiscal Year along with the expected sources of funding. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Federa l Avi a ti on Admi n 1,350,000 1,125,000 2,835,000 1,620,000 1,350,000 Federa l : Gra nts 4,232,200 2,297,000 6,073,559 5,094,600 0 Federa l : Sta te of Good Repa i r 5,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Federa l : Vi rgi ni a Res ources Authority 3,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Loca l : Li ne of Credi t 47,364,854 42,606,937 38,160,440 42,100,401 52,638,064 Loca l : Li ne of Credi t (Sewer) 7,913,850 13,685,000 5,065,200 5,675,000 7,220,000 Loca l : Li ne of Credi t (Stormwa ter) 1,800,000 3,459,200 3,022,500 4,320,000 3,940,000 Loca l : Li ne of Credi t (Wa ter) 13,375,609 22,637,000 25,318,500 25,793,000 18,155,000 Loca l : Pa y-As -You-Go 11,058,183 15,786,629 11,595,488 12,328,338 13,699,719 Loca l : Pa y-As -You-Go (Ai rport) 100,000 0 0 0 0 Loca l : Pa y-As -You-Go (Sewer) 4,638,600 5,185,000 4,840,000 5,460,000 6,018,000 Loca l : Pa y-As -You-Go (Stormwa ter) 745,000 200,000 265,000 150,000 340,000 Loca l : Pa y-As -You-Go (Wa ter) 457,000 749,000 545,000 777,000 685,000 Other: Ca mpbel l County Uti l ity Servi ce Authori ty 240,000 4,660,000 0 0 0 Other: Devel oper Contri buti on 0 175,000 0 370,179 0 Other: GLTC 5307 90,000 9,600 190,400 0 0 Sta te: Economi c Devel opment Acces s (VDOT) 850,000 0 0 0 0 Sta te: Gra nts 4,513,956 1,287,800 2,380,586 7,124,040 1,536,360 Sta te: Hi ghwa y Ma i ntena nce (VDOT) 6,266,581 6,003,827 6,575,510 7,202,711 8,251,155 Sta te: Revenue Sha ri ng 4,643,921 6,868,638 6,128,627 10,212,766 3,399,164 Sta te: VA Dept of Avi a ti on 550,000 125,000 315,000 180,000 150,000 Sta te: VBRSP Gra nt (VEDP) 4,000,000 0 0 0 0 Sta te: VCWRLF 31,200,000 17,857,000 0 0 0 TOTAL ESTIMATED RESOURCES $153,389,754 $152,717,631 $121,310,810 $136,408,035 $125,382,462 CAPITAL PROJECTS Bui l di ngs 6,850,485 8,161,188 5,385,875 4,384,437 3,272,000 Tra ns porta ti on 26,797,856 35,363,402 51,529,894 66,126,057 55,172,062 Publ i c Tra ns i t 6,921,208 2,085,000 1,585,000 6,747,600 1,377,000 Economi c Devel opment 12,200,000 6,696,000 8,941,000 2,383,100 5,196,400 Pa rks a nd Recrea ti on 3,004,278 3,088,000 2,471,000 2,800,000 1,410,000 Mi s cel l a neous 800,000 1,229,841 1,029,841 2,109,841 3,075,000 Res erves 462,000 462,000 462,000 462,000 462,000 School s 30,983,868 21,950,000 3,700,000 3,420,000 13,560,000 Ai rport 2,000,000 1,250,000 3,150,000 1,800,000 1,500,000 Wa ter 16,832,609 27,386,000 29,863,500 30,570,000 22,840,000 Sewer 43,992,450 41,387,000 9,905,200 11,135,000 13,238,000 Stormwa ter 2,545,000 3,659,200 3,287,500 4,470,000 4,280,000 TOTAL PROPOSED CAPITAL PROJECTS $153,389,754 $152,717,631 $121,310,810 $136,408,035 $125,382,462 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 6 City Capital Projects Fund CITY CAPITAL PROJECTS FUND SUMMARY OF APPROPRIATIONS - This summary demonstrates project appropriations for each Fiscal Year along with the expected sources of funding. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Gra nts 639,200 297,000 5,394,600 0 0 Federa l : Sta te of Good Repa i r 0 8,858,230 0 0 0 Loca l : Li ne of Credi t 24,038,957 16,816,617 31,447,184 27,691,676 11,686,774 Loca l : Pa y-As -You-Go 8,667,263 13,836,629 9,445,488 10,438,338 10,384,355 Other: GLTC 5307 90,000 9,600 190,400 0 0 Other: Devel oper Contri buti on 0 0 370,179 0 0 Sta te: Gra nts 516,868 1,287,800 744,328 1,124,040 936,360 Sta te: Hi ghwa y Ma i ntena nce (VDOT) 6,266,581 6,003,827 6,575,510 7,202,711 7,891,152 Sta te: Revenue Sha ri ng 5,890,475 0 561,360 0 0 Sta te: VBRSP Gra nt (VEDP) 4,000,000 0 0 0 0 TOTAL ESTIMATED RESOURCES $50,109,344 $47,109,703 $54,729,049 $46,456,765 $30,898,641 CAPITAL PROJECTS Bui l di ngs 6,850,485 8,161,188 5,385,875 4,384,437 3,272,000 Tra ns porta ti on 29,718,513 25,387,674 29,759,733 32,664,387 15,941,241 Publ i c Tra ns i t 1,246,068 2,085,000 6,679,600 1,653,000 1,377,000 Economi c Devel opment 8,350,000 6,696,000 8,941,000 2,383,100 5,196,400 Pa rks a nd Recrea ti on 2,682,278 3,088,000 2,471,000 2,800,000 1,575,000 Mi s cel l a neous 800,000 1,229,841 1,029,841 2,109,841 3,075,000 Res erves 462,000 462,000 462,000 462,000 462,000 TOTAL PROPOSED CAPITAL PROJECTS $50,109,344 $47,109,703 $54,729,049 $46,456,765 $30,898,641 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 7 City Capital Projects Fund CITY CAPITAL PROJECTS FUND SUMMARY OF CASH FLOWS - This summary demonstrates project cash flows for each Fiscal Year along with the expected sources of funding. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Gra nts 4,232,200 2,297,000 6,073,559 5,094,600 0 Federa l : Sta te of Good Repa i r 5,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Loca l : Li ne of Credi t 17,364,854 22,606,937 36,610,440 40,570,401 40,518,064 Loca l : Pa y-As -You-Go 10,074,315 13,836,629 9,445,488 10,438,338 12,259,719 Other: GLTC 5307 90,000 9,600 190,400 0 0 Other: Devel oper Contri buti on 0 175,000 0 370,179 0 Sta te: Economi c Devel opment Acces s (VDOT) 850,000 0 0 0 0 Sta te: Gra nts 4,513,956 1,287,800 2,380,586 7,124,040 1,536,360 Sta te: Hi ghwa y Ma i ntena nce (VDOT) 6,266,581 6,003,827 6,575,510 7,202,711 8,251,155 Sta te: Revenue Sha ri ng 4,643,921 6,868,638 6,128,627 10,212,766 3,399,164 Sta te: VBRSP Gra nt (VEDP) 4,000,000 0 0 0 0 TOTAL ESTIMATED RESOURCES $57,035,827 $57,085,431 $71,404,610 $85,013,035 $69,964,462 CAPITAL PROJECTS Bui l di ngs 6,850,485 8,161,188 5,385,875 4,384,437 3,272,000 Tra ns porta ti on 26,797,856 35,363,402 51,529,894 66,126,057 55,172,062 Publ i c Tra ns i t 6,921,208 2,085,000 1,585,000 6,747,600 1,377,000 Economi c Devel opment 12,200,000 6,696,000 8,941,000 2,383,100 5,196,400 Pa rks a nd Recrea ti on 3,004,278 3,088,000 2,471,000 2,800,000 1,410,000 Mi s cel l a neous 800,000 1,229,841 1,029,841 2,109,841 3,075,000 Res erves 462,000 462,000 462,000 462,000 462,000 TOTAL PROPOSED CAPITAL PROJECTS $57,035,827 $57,085,431 $71,404,610 $85,013,035 $69,964,462 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 8 City Capital Projects Fund – Buildings Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Net Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Cost Period Project Cost Buildings Fire Stations Renovations - Multiple Stations 0 3,135,000 5,447,000 8,582,000 0 8,582,000 Maintenance and Repairs to City Owned Parking Decks 0 0 640,500 640,500 0 640,500 Major Building Repairs and Improvements/Multiple Projects Continuing 2,204,985 10,187,375 12,392,360 Continuing Continuing Mid-Town Parking Deck Repairs 0 0 445,000 445,000 0 445,000 Parking Lot Repairs and Improvements/Multiple Projects Continuing 78,750 2,383,125 2,461,875 Continuing Continuing Public Library Renovation 12,200,685 1,400,000 0 1,400,000 0 13,600,685 Roof Replacement/Multiple Projects Continuing 31,750 2,100,500 2,132,250 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $12,200,685 $6,850,485 $21,203,500 $28,053,985 $0 $23,268,185 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 9 City Capital Projects Fund – Buildings Project Title Project Number Service Area Fire Stations Renovations - Multiple Stations To Be Assigned Buildings Location Project Type Department Fire Stations 1,2,6,7,8 Maintenance Public Works Department Priority Project supports essential services Project Description Construct improvements to enhance and modernize multiple Fire Stations throughout the City. The renovations will address critical facility needs and ensure compliance with current building, safety, and accessibility codes. Project Phasing and Funding Plan: FY 2027 - Fire Station #1 Construction $3,000,000, and Fire Station #8 Design $135,000. FY 2028 - Fire Station #8 Construction $1,350,000 and Fire Station #7 Design $180,000. FY 2029 - Fire Station #7 Construction $1,800,000 and Fire Stations #2 and #6 Designs $190,000. FY 2030- Fire Stations #2 and #6 Construction $1,927,000. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS 1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City's needs. Project Manager Jim Allen, Assistant Director, Public Works Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q4 FY 2030 Modernizing these facilities will improve working conditions for staff, extend the useful life of the buildings, and ensure they are equipped to Projected Schedule support today’s firefighting technology, apparatus, and response needs. Activity Projected Date Consultant Engineering Q4 FY 2027 Construction Q1 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 3,135,000 Principal $8,582,000 FY 2028 - FY 2031 Planned 5,447,000 Interest 3,423,219 Remaining Need 0 Total $12,005,219 Total Project Cost $8,582,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $600,261 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 135,000 180,000 190,000 0 0 $505,000 Construction 3,000,000 1,350,000 1,800,000 1,927,000 0 $8,077,000 Total $3,135,000 $1,530,000 $1,990,000 $1,927,000 $0 $8,582,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 3,135,000 1,530,000 1,990,000 1,927,000 0 $8,582,000 Total $3,135,000 $1,530,000 $1,990,000 $1,927,000 $0 $8,582,000 Operating Budget Impact Addressing maintenance issues reduces the need for on-going temporary repairs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 10 City Capital Projects Fund – Buildings Project Title Project Number Service Area Maintenance and Repairs to City Owned Parking Decks To Be Assigned Buildings Location Project Type Department Downtown Area Maintenance Public Works Department Priority Project supports essential services Project Description Required maintenance for two parking decks (Clay Street and Uptown). Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City's needs. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2029 Parking Decks are similar to Bridges and require regular maintenance to extend their life and defer costly replacements; this funding preserves the Projected Schedule existing infrastructure. Activity Projected Date Consultant Engineering Q2 FY 2028 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $640,500 FY 2028 - FY 2031 Planned 640,500 Interest 255,485 Remaining Need 0 Total $895,985 Total Project Cost $640,500 Local Funding Percentage 100.0% Estimated Annual Debt Service $44,799 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 52,500 0 0 0 $52,500 Construction 0 0 588,000 0 0 $588,000 Total $0 $52,500 $588,000 $0 $0 $640,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 52,500 588,000 0 0 $640,500 Total $0 $52,500 $588,000 $0 $0 $640,500 Operating Budget Impact Maintaining a parking deck will require additional staff time; utilities costs will increase as well. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 11 City Capital Projects Fund – Buildings Project Title Project Number Service Area Major Building Repairs and Improvements/Multiple Projects Multiple Buildings Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Annual program for repair and improvements to City owned buildings. A detailed sub-project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Michael Bodnar, Construction Coordinator Projected Start Date Continuing Why Now Projected Completion Date Continuing Funds are used for the upkeep of existing City buildings and assets as they age and require maintenance and repairs. Projected Schedule In FY 2018, a consultant performed a condition assessment of all City Activity Projected Date owned buildings. Results of the assessment provided staff with Consultant Engineering Continuing information to prioritize needs and develop a schedule to address Construction Continuing maintenance and replacement of building systems and components. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 2,204,985 Principal $0 FY 2028 - FY 2031 Planned 10,187,375 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 126,250 521,250 107,750 0 300,000 $1,055,250 Construction 2,078,735 4,192,688 1,548,750 1,678,687 1,838,250 $11,337,110 Total $2,204,985 $4,713,938 $1,656,500 $1,678,687 $2,138,250 $12,392,360 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 2,204,985 4,713,938 1,656,500 1,678,687 2,138,250 $12,392,360 Total $2,204,985 $4,713,938 $1,656,500 $1,678,687 $2,138,250 $12,392,360 Operating Budget Impact Addressing maintenance issues reduces the need for on-going temporary repairs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 12 City Capital Projects Fund – Buildings Major Building Repairs and Improvements/Multiple Projects Consultant Fiscal Year Location Project Engineering Construction Annual Total Bui l di ngs a nd Grounds Ba ckfl ow preventers for fi re protecti on $5,250 $73,500 $78,750 Bui l di ng Ci ty Ha l l Ba ckfl ow preventers for fi re protecti on 5,250 84,000 89,250 Ci ty Ha l l HVAC, AHU a nd control s repl a cement - 108 fa n coi l s , pneuma ti c control 0 1,312,500 1,312,500 repl a cement (cons tructi on) Ci ty Ma rket Structura l repa i rs to fl oor 100,000 0 100,000 Ci ty Sta di um Fenci ng, Wythe Roa d fronta ge 0 105,000 105,000 Ci ty Wi de Emergency a nd uns chedul ed bui l di ng repa i rs (a nnua l a l l oca ti on) 0 189,735 189,735 Ci ty Wi de Mul ti -bui l di ng - ma jor ba ckfl ow preventers (mul ti -yea r project) 5,250 26,250 31,500 Fi re Sta ti on 4 Fi re a l a rm s ys tem 5,250 47,250 52,500 Fi re Sta ti on 6 Pa i nt a nd pl a s ter repa i r 0 68,250 68,250 Fi re Sta ti on 8 Fi re a l a rm s ys tem 5,250 47,250 52,500 Mi d-Town Pa rki ng Deck Sta i rwel l s (2) - corros i on protecti on (cons tructi on) 0 125,000 125,000 2027 Sub-Totals $126,250 $2,078,735 $2,204,985 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 13 City Capital Projects Fund – Buildings Major Building Repairs and Improvements/Multiple Projects - continued Consultant Fiscal Year Location Project Engineering Construction Annual Total 905 Court St Bui l di ng Boi l er repl a cement $0 $140,000 $140,000 925 Church Street Interi or a nd exteri or renova ti ons 52,500 630,000 682,500 Bui l di ng Bl a ckwa ter Creek Athl eti c Repa i r s teps between pa rki ng l ot a nd pa vi l i on 10,500 42,000 52,500 Area Ci ty Ha l l Ca rpet repl a cement (s pl i t over mul ti pl e yea rs ) 0 52,500 52,500 Ci ty Ha l l Wa l l pa per peel i ng/remove/s ki m a nd pa i nt (s pl i t over mul ti pl e yea rs ) 0 42,000 42,000 Ci ty Ma rket Structura l repa i rs to fl oor 0 750,000 750,000 Ci ty Wi de Ca rpet a nd pa i nt (a nnua l a l l oca ti on) 0 105,000 105,000 Ci ty Wi de Emergency a nd uns chedul ed bui l di ng repa i rs (a nnua l a l l oca ti on) 0 105,000 105,000 Ci ty Wi de Ga tewa y/Wa yfi ndi ng repl a cements (a nnua l a l l oca ti on) 0 26,250 26,250 Ci ty Wi de Mul ti -bui l di ng - ma jor ba ckfl ow preventers (mul ti -yea r project) 5,250 26,250 31,500 Ci ty Wi de Ma i ntena nce a nd repa i rs to i nfra s tructure ba s ed on bui l di ng condi ti on 220,500 1,185,188 1,405,688 a s s es s ment Courthous e Gi fford Ga l l ery l i ghti ng 0 28,000 28,000 Expres s wa y Repa i r a nd s ta i n pri va cy fence (a nnua l a l l oca ti on) 0 52,500 52,500 Ol d Courthous e Mus eum Res troom renova ti ons 36,750 189,000 225,750 Pea ks Vi ew Pa rk Ins ta l l HVAC a t the ma i ntena nce s hop 0 15,750 15,750 Pea ks Vi ew Pa rk Pa rki ng l ot l i ghti ng a ddi ti ons - Pha s e 3, Lots 4 a nd 5 0 210,000 210,000 Pea ks Vi ew Pa rk Sta i n a nd trea t wooden bri dges 0 31,500 31,500 Pea ks Vi ew Pa rk Pa rki ng l ot a nd pa thwa y l i ghti ng repl a cement - Pha s e 4, Lot 6 a nd pa thwa y 0 420,000 420,000 Perci va l 's Is l a nd Bri dge Sta i n a nd trea t wooden bri dge 15,750 141,750 157,500 Perci va l 's Is l a nd Bri dge Bri dge condi ti on a s s es s ment 75,000 0 75,000 Sa ndus ky Pa rk Repa i r/i mprove dra i na ge 105,000 0 105,000 2028 Sub-Totals $521,250 $4,192,688 $4,713,938 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 14 City Capital Projects Fund – Buildings Major Building Repairs and Improvements/Multiple Projects - continued Consultant Fiscal Year Location Project Engineering Construction Annual Total Ci ty Ma rket Structura l repa i rs to fl oor $0 $750,000 $750,000 Ci ty Wi de Ca rpet a nd pa i nt (a nnua l a l l oca ti on) 0 105,000 105,000 Ci ty Wi de Emergency a nd uns chedul ed bui l di ng repa i rs (a nnua l a l l oca ti on) 0 105,000 105,000 Ci ty Wi de Mul ti -bui l di ng - ma jor ba ckfl ow preventers (mul ti -yea r project) 5,250 26,250 31,500 Ci ty Ha l l 9th a nd 10th St entra nces - refurbi s h exteri or doors 0 400,000 400,000 Fi re Sta ti on 2 HVAC Repl a cement, duct work, a nd three s ys tems 0 110,000 110,000 Fi re Sta ti on 2 Ins ta l l fa ns i n a ppa ra tus a rea 0 21,000 21,000 Ol d Courthous e Mus eum Hus ti ngs Courtroom fl oor a nd a cous ti c upgra des (cons tructi on) 52,500 0 52,500 Pea ks Vi ew Pa rk Repl a ce a rchwa y bri dge (cons tructi on) 50,000 0 50,000 Sa ndus ky Pa rk Sta i n a nd trea t wooden bri dges 0 31,500 31,500 2029 Sub-Totals $107,750 $1,548,750 $1,656,500 Consultant Fiscal Year Location Project Engineering Construction Annual Total Ci ty Ma rket Structura l repa i rs to fl oor $0 $750,000 $750,000 Ci ty Wi de Ca rpet a nd pa i nt (a nnua l a l l oca ti on) 0 110,250 110,250 Ci ty Wi de Emergency a nd uns chedul ed bui l di ng repa i rs (a nnua l a l l oca ti on) 0 105,000 105,000 Ci ty Wi de Ga tewa y/Wa yfi ndi ng repl a cements (a nnua l a l l oca ti on) 0 27,562 27,562 Ol d Courthous e Mus eum Hus ti ngs Courtroom fl oor a nd a cous ti c upgra des (cons tructi on) 0 165,375 165,375 Pea ks Vi ew Pa rk Repl a ce a rchwa y bri dge (cons tructi on) 0 220,500 220,500 Sa ndus ky Pa rk Repa i r/i mprove dra i na ge 0 300,000 300,000 2030 Sub-Totals $0 $1,678,687 $1,678,687 Consultant Fiscal Year Location Project Engineering Construction Annual Total Ci ty Ha l l Repl a ce Chi l l er $200,000 $500,000 $700,000 Ci ty Wi de Ca rpet a nd pa i nt (a nnua l a l l oca ti on) 0 110,250 110,250 Ci ty Wi de Emergency a nd uns chedul ed bui l di ng repa i rs (a nnua l a l l oca ti on) 0 105,000 105,000 J&D Court Cool i ng Tower repl a cement 50,000 350,000 400,000 Jones Memori a l Li bra ry HVAC Uni t 6 repl a cement 0 150,000 150,000 Mus eum Repl a ce Chi l l er 50,000 350,000 400,000 Pa rks Upgra des to equi pment a nd a meni ti es (a nnua l a l l oca ti on) 0 52,500 52,500 Pea ks Vi ew Pa rk Repl a ce a rchwa y bri dge (cons tructi on) 0 220,500 220,500 2031 Sub-Totals $300,000 $1,838,250 $2,138,250 Grand Totals $1,055,250 $11,337,110 $12,392,360 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 15 City Capital Projects Fund – Buildings Project Title Project Number Service Area Mid-Town Parking Deck Repairs To Be Assigned Buildings Location Project Type Department Commerce Street Maintenance Public Works Department Priority Project contributes to the generation of new revenue; Project supports essential services Project Description Repairs needed on a 60-year-old parking deck. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City's needs. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q4 FY 2031 Long-term repairs to deck to preserve its lifespan. Projected Schedule Activity Projected Date Consultant Engineering Q2 FY 2030 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $445,000 FY 2028 - FY 2031 Planned 445,000 Interest 177,503 Remaining Need 0 Total $622,503 Total Project Cost $445,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $31,125 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 45,000 0 $45,000 Construction 0 0 0 0 400,000 $400,000 Total $0 $0 $0 $45,000 $400,000 $445,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 45,000 400,000 $445,000 Total $0 $0 $0 $45,000 $400,000 $445,000 Operating Budget Impact Maintaining a parking deck will require additional staff time; utilities costs will increase as well. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 16 City Capital Projects Fund – Buildings Project Title Project Number Service Area Parking Lot Repairs and Improvements/Multiple Projects Multiple Buildings Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Annual program for repair and improvements to City owned parking lots. A detailed sub-project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Clay Simmons, Deputy Director of Public Works Projected Start Date Continuing Why Now Projected Completion Date Continuing Funds are used for the upkeep of existing City parking lots as they age and require maintenance and repairs. Annually, funds are allotted to address Projected Schedule minor paving and lighting needs. Some lots require a wider scope to Activity Projected Date address maintenance issues; this work is scheduled in future years based Consultant Engineering Continuing on parking lot usage. Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 78,750 Principal $0 FY 2028 - FY 2031 Planned 2,383,125 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 10,500 0 0 0 $10,500 Construction 78,750 1,103,750 501,375 383,750 383,750 $2,451,375 Total $78,750 $1,114,250 $501,375 $383,750 $383,750 $2,461,875 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 78,750 1,114,250 501,375 383,750 383,750 $2,461,875 Total $78,750 $1,114,250 $501,375 $383,750 $383,750 $2,461,875 Operating Budget Impact Addressing maintenance issues reduces the need for on-going temporary repairs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 17 City Capital Projects Fund – Buildings Parking Lot Repairs and Improvements/Multiple Projects Consultant Fiscal Year Location Project Engineering Construction Annual Total Ci ty Wi de Li ghti ng, s tri pi ng, a nd pa vi ng $0 $78,750 $78,750 2027 Sub-Totals $0 $78,750 $78,750 Location Project Ci ty Wi de Li ghti ng, s tri pi ng, a nd pa vi ng $0 $78,750 $78,750 Ci ty Wi de Pa y s ta ti on repl a cement a t va ri ous l ots 0 105,000 105,000 Luca do Pa rki ng Lot Dra i na ge i mprovements 0 500,000 500,000 Mi d-town Pa rki ng Deck El ectri c Vehi cl e cha rgi ng s ta ti on 10,500 131,250 141,750 Publ i c Works Repa ve pa rki ng l ot 0 288,750 288,750 2028 Sub-Totals $10,500 $1,103,750 $1,114,250 Location Project Ci ty Wi de Li ghti ng, s tri pi ng, a nd pa vi ng $0 $78,750 $78,750 Ci ty Wi de Pa y s ta ti on repl a cement a t va ri ous l ots 0 105,000 105,000 Publ i c Works Repa ve pa rki ng l ot 0 317,625 317,625 2029 Sub-Totals $0 $501,375 $501,375 Location Project Ci ty Wi de Li ghti ng, s tri pi ng, a nd pa vi ng $0 $78,750 $78,750 Ci ty Wi de Pa y s ta ti on repl a cement a t va ri ous l ots 0 105,000 105,000 IT Bui l di ng Repa ve pa rki ng l ot 0 200,000 200,000 2030 Sub-Totals $0 $383,750 $383,750 Location Project Ci ty Wi de Li ghti ng, s tri pi ng, a nd pa vi ng $0 $78,750 $78,750 Ci ty Wi de Pa y s ta ti on repl a cement a t va ri ous l ots 0 105,000 105,000 Publ i c Works Repa ve pa rki ng l ot 0 200,000 200,000 2031 Sub-Totals $0 $383,750 $383,750 Grand Totals $10,500 $2,451,375 $2,461,875 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 18 City Capital Projects Fund – Buildings Project Title Project Number Service Area Public Library Renovation BM201 Buildings Location Project Type Department Public Library New Public Works Department Priority Project supports essential services Project Description Construct improvements to enhance and modernize the Main Library to meet the evolving needs of the public library system. These improvements will support future innovations, integrate advanced technologies, and address current structural and design shortcomings. Building improvements will include greater accessibility and lighting, more community spaces, including individual and group study rooms, a free makerspace for the community, upgraded technology systems, and dedicated programming rooms for children. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City's needs. Project Manager Clay Simmons, Deputy Director of Public Works Projected Start Date Q3 FY 2018 Why Now Projected Completion Date Q4 FY 2027 Library systems nationwide are evolving to meet the changing needs and expectations of their communities. The Public Library, housed in its Projected Schedule current location since 1984, has never been in a building that was Activity Projected Date designed to be a library. The building has seen minimal updates over the Consultant Engineering Q4 FY 2023 past forty years and is now experiencing significant issues with leaking Construction Q1 FY 2026 pipes, roof integrity, water/sewer backups and the like. These essential renovations are critical to ensuring the Library remains modern, responsive, and vital to the community it serves. Tymoff and Moss Architects, based in Norfolk, VA, was hired in FY 2022 and has construction documents ready to build. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $12,200,685 Project Total Debt Expenditures Budget FY 2027 1,400,000 Principal $11,805,499 FY 2028 - FY 2031 Planned 0 Interest 4,709,020 Remaining Need 0 Total $16,514,519 Total Project Cost $13,600,685 Local Funding Percentage 100.0% Estimated Annual Debt Service $825,726 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Furniture, Fixtures, and Equipment 1,400,000 0 0 0 0 $1,400,000 Total $1,400,000 $0 $0 $0 $0 $1,400,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 1,400,000 0 0 0 0 $1,400,000 Total $1,400,000 $0 $0 $0 $0 $1,400,000 Operating Budget Impact As the services provided by the Library evolves costs to operate and maintain the facility, equipment, and technologies are expected to increase. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 19 City Capital Projects Fund – Buildings Project Title Project Number Service Area Roof Replacement/Multiple Projects Multiple Buildings Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Annual program for repair and replacement of roofs. A detailed sub-project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Michael Bodnar, Construction Coordinator Projected Start Date Continuing Why Now Projected Completion Date Continuing Funds are used for the upkeep of the roofs of existing City buildings and assets as they age and require maintenance and repairs. Projected Schedule In FY 2018, a consultant performed a condition assessment of all City Activity Projected Date owned buildings. Results of the assessment provided staff with Consultant Engineering Continuing information to prioritize needs and develop a schedule to address Construction Continuing maintenance and replacement of roof systems and components. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 31,750 Principal $0 FY 2028 - FY 2031 Planned 2,100,500 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 54,500 0 0 0 $54,500 Construction 31,750 696,000 650,000 350,000 350,000 $2,077,750 Total $31,750 $750,500 $650,000 $350,000 $350,000 $2,132,250 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 31,750 750,000 650,000 350,000 350,000 $2,049,750 Total $31,750 $750,000 $650,000 $350,000 $350,000 $2,132,250 Operating Budget Impact Addressing maintenance issues reduces the need for on-going temporary repairs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 20 City Capital Projects Fund – Buildings Roof Replacement/Multiple Projects Consultant Fiscal Year Location Project Engineering Construction Annual Total Ci ty Wi de Ins pecti ons a nd ma i ntena nce $0 $31,750 $31,750 2027 Sub-Totals $0 $31,750 $31,750 Location Project Ci ty Wi de Emergency roof repa i rs $0 $250,000 $250,000 Ci ty Wi de Ins pecti ons a nd ma i ntena nce 0 100,000 100,000 Publ i c Works PW Stora ge Bui l di ng 30,000 0 30,000 Refus e Repl a ce roof 8,000 280,000 288,000 Rutherford Si te Repl a ce Tra ctor Shed roof/s tructura l repa i rs 16,500 66,000 82,500 2028 Sub-Totals $54,500 $696,000 $750,500 Location Project Ci ty Wi de Emergency roof repa i rs $0 $250,000 $250,000 Ci ty Wi de Ins pecti ons a nd ma i ntena nce 0 100,000 100,000 Publ i c Works PW Stora ge Bui l di ng 0 300,000 300,000 2029 Sub-Totals $0 $650,000 $650,000 Location Project Ci ty Wi de Emergency roof repa i rs $0 $250,000 $250,000 Ci ty Wi de Ins pecti ons a nd ma i ntena nce 0 100,000 100,000 2030 Sub-Totals $0 $350,000 $350,000 Location Project Ci ty Wi de Emergency roof repa i rs $0 $250,000 $250,000 Ci ty Wi de Ins pecti ons a nd ma i ntena nce 0 100,000 100,000 2031 Sub-Totals $0 $350,000 $350,000 Grand Totals $54,500 $2,077,750 $2,132,250 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 21 City Capital Projects Fund – Buildings City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 22 City Capital Projects Fund – Transportation Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Transportation Public Transit Improvements and Bus Replacements Continuing 1,246,068 11,794,600 13,040,668 0 Continuing Bedford Avenue Bridge 14,738,905 1,000,000 8,858,230 9,858,230 0 24,597,135 Bedford Avenue Corridor Improvements 1,400,000 500,000 0 500,000 0 1,900,000 Breezewood Drive Widening 9,753,825 1,708,456 9,416 1,717,872 0 11,471,697 Bridge Maintenance Continuing 687,500 3,509,757 4,197,257 Continuing Continuing Campbell Avenue Intersection and Signal Reconstruction 95,907 0 3,281,250 3,281,250 0 3,377,157 College Lake Overlook 0 0 75,000 75,000 0 75,000 Culvert Replacement Program Continuing 845,000 2,131,838 2,976,838 Continuing Continuing D Street and Rivermont Avenue Intersection Improvements 0 0 112,000 112,000 11,088,000 11,200,000 Forest Brook Road, Phase I 0 0 9,355,500 9,355,500 0 9,355,500 General Street Improvements Continuing 1,170,000 5,236,802 6,406,802 Continuing Continuing Grace Street Realignment at 12th and Madison 0 0 858,000 858,000 5,720,000 6,578,000 Hill Street/Moormans Road Improvements 54,664 0 600,000 600,000 5,257,500 5,912,164 Hollins Mill Road Bridge Replacement with Bikeway Improvements 16,384,658 8,116,410 235,168 8,351,578 0 24,736,236 Lakeside Drive Improvements 4,056,849 629,168 0 629,168 0 4,686,017 Left Turn Lane-Graves Mill Road at Old Mill Road for Millers Rest 175,000 0 500,000 500,000 0 675,000 Link Road/Boonsboro Road Intersection Improvements 3,033,794 547,898 0 547,898 0 3,581,692 1 Lynchburg Expressway/Candlers Mountain Road Interchange 40,560,000 9,729,000 14,368,000 24,097,000 0 64,657,000 McConville Road Realignment to Lakeside Drive 0 0 5,375,000 5,375,000 0 5,375,000 Mill Ridge Road Intersection Improvements 0 0 215,000 215,000 8,450,000 8,665,000 Nationwide Drive Roundabout 0 0 9,450,000 9,450,000 0 9,450,000 Paver Crosswalk Renovations 98,740 500,000 500,000 1,000,000 0 1,098,740 Public Works Infrastructure Improvements Continuing 723,817 1,724,050 2,447,867 Continuing Continuing Retaining Wall Replacement/Repair Program Continuing 62,500 1,153,125 1,215,625 Continuing Continuing Route 501/221 One-Way Pairs 84,582,171 6,636,325 2,419,544 9,055,869 0 93,638,040 Storm Drainage System Repairs/Replacements Continuing 162,500 763,300 925,800 Continuing Continuing Street Overlay Program Continuing 3,318,764 18,368,343 21,687,107 Continuing Continuing Timberlake Road Bridge, East Bound Lanes 0 0 11,200,000 11,200,000 0 11,200,000 Timberlake Road Bridge, West Bound Lanes 0 0 10,749,375 10,749,375 0 10,749,375 Timberlake Road Improvements 0 0 472,500 472,500 29,927,500 30,400,000 Traffic Signal at Enterprise and Duncraig 45,000 1,235,726 0 1,235,726 0 1,280,726 Traffic Signal Repair and Replacement Continuing 874,000 2,807,750 3,681,750 Continuing Continuing 1 Vassar Street at Langhorne Road Intersection Improvements 27,080 0 10,662,003 10,662,003 0 10,689,083 Wards Ferry Road/Atlanta Avenue Turn Lanes 2,937,015 779,018 0 779,018 0 3,716,033 Wards Ferry Road/Simons Run Pedestrian Accommodations 0 0 500,000 500,000 0 500,000 Wiggington Road Intersection Improvements 0 221,431 2,413,951 2,635,382 0 2,635,382 Total Proposed FY 2027 - 2031 CIP $177,943,608 $40,693,581 $139,699,502 $180,393,083 $60,443,000 $362,199,977 1 List includes two transportation projects either fully or partially funded and administered by the Virginia Department of Transportation (VDOT); and therefore, not reflected in the City’s Capital Improvement Program budget appropriation. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 23 City Capital Projects Fund – Transportation Project Title Project Number Service Area Public Transit Improvements and Bus Replacements T0256 Public Transit Location Project Type Department 419 Bradley Dr Maintenance Greater Lynchburg Transit Company (GLTC) Department Priority Project supports essential services; Project has State and/or Federal funding; Project has legal or regulatory mandate Project Description These projects are the replacement of existing assets at the end of their useful lives. The largest expense this year will be the continued replacement of light-duty Body-on-Chassis vehicles for ADA Paratransit service as well as a replacement ADA reservation and scheduling system to replace the current one installed in 2011. Additional projects are the replacement of support vehicles in operations and maintenance and the replacement of our financial software which was installed in 2006 and is now no longer being supported by Microsoft. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1: Provide safe, efficient, effective, and well-planned transportation systems and facilities that enhance economic development and redevelopment opportunities while preserving the integrity and character of the affected neighborhoods, historic districts, downtown and natural resources. Project Manager Josh Moore, General Manager Projected Start Date Why Now Projected Completion Date Continuing These projects are scored by the VA Dept of Rail and Public Transportation and the Federal Transit Administration using a Transit Asset Management Projected Schedule (TAM) plan which focuses on the State of Good Repair (SGR) and as Activity Projected Date projects meet these thresholds, they become eligible for more funding Revenue Vehicle Fleet Continuing and a greater likelihood of being funded to comply with the Federal and Consultant Engineering Continuing State requirements for the TAM. All projects this year are listed as past Construction Continuing due for replacement in the TAM plan and thus should score well in State Equipment Continuing funding applications. Technology Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 1,246,068 Principal $0 FY 2028 - FY 2031 Planned 11,794,600 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 17.2% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Revenue Vehicle Fleet 940,000 1,443,000 5,616,600 1,218,000 1,105,000 $10,322,600 Consultant Engineering 0 250,000 0 0 0 $250,000 Construction 0 165,000 943,000 225,000 0 $1,333,000 Equipment 194,500 215,000 0 210,000 250,000 $869,500 Technology 111,568 12,000 0 0 22,000 $145,568 Fencing, Lighting, and Signs 0 0 120,000 0 0 $120,000 Total $1,246,068 $2,085,000 $6,679,600 $1,653,000 $1,377,000 $13,040,668 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Grants 1,079,200 297,000 300,000 5,094,600 0 $6,770,800 State: Grants 4,344,956 1,287,800 744,328 1,124,040 936,360 $8,437,484 Other: GLTC 5307 90,000 9,600 190,400 0 0 $290,000 Local: Pay-As-You-Go 1,407,052 490,600 350,272 528,960 440,640 $3,217,524 Total $6,921,208 $2,085,000 $1,585,000 $6,747,600 $1,377,000 $18,715,808 Operating Budget Impact All projects this year are replacement projects which will result in lower maintenance costs. The project costs in FY27 are for buses originally appropriated in FY21 and due to Covid shifted ordering to FY26 with anticipated delivery in Q4 FY27. MERIT (State) will undergo required updates in FY27 as will the Omnibus Transportation Bill (FTA). Funding after those dates is placeholder only as the funding formulas do not exist for those future funds. GLTC 5307 funding is formula funding specifically assigned to GLTC by the Federal Transit Admin. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 24 City Capital Projects Fund – Transportation Project Title Project Number Service Area Bedford Avenue Bridge TB054 Transportation Location Project Type Department Bedford Avenue at Norfolk Southern Rail New Public Works Department Priority Project has legal or regulatory mandate; Project supports essential services; Project has State and/or Federal funding Project Description Replace deteriorating structure over Norfolk Southern Railway. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q3 FY 2023 Why Now Projected Completion Date Q2 FY 2031 The City’s Comprehensive Bridge Condition Report ranks this bridge as the most immediate need as it has a “Poor” condition rating. The Projected Schedule abutments are deteriorated and the bridge deck has spalling concrete and Activity Projected Date exposed reinforcing steel. Land Acquisition/Right-of-Way Q2 FY 2028 Consultant Engineering Q3 FY 2028 Construction Q2 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $14,738,905 Project Total Debt Expenditures Budget FY 2027 1,000,000 Principal $1,000,000 FY 2028 - FY 2031 Planned 8,858,230 Interest 398,884 Remaining Need 0 Total $1,398,884 Total Project Cost $24,597,135 Local Funding Percentage 4.2% Estimated Annual Debt Service $69,944 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Land Acquisition/Right-of-Way 977,950 0 0 0 0 $977,950 Consultant Engineering 22,050 0 0 0 0 $22,050 Construction 0 8,858,230 0 0 0 $8,858,230 Total $1,000,000 $8,858,230 $0 $0 $0 $9,858,230 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: State of Good Repair 5,000,000 4,000,000 4,000,000 4,000,000 4,000,000 $21,000,000 Total $5,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000 $21,000,000 Operating Budget Impact None anticipated at this time. Total estimated cost of project is now $24,597,135; $14,714,539 of State of Good Repair funding has been awarded. Additional funding for State of Good Repair funding of $8,858,230 will be applied for in the upcoming cycle. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 25 City Capital Projects Fund – Transportation Project Title Project Number Service Area Bedford Avenue Corridor Improvements T0398 Transportation Location Project Type Department Bedford Ave. - Rivermont Ave. to Cork St. New Public Works Department Priority Project supports essential services Project Description Improvements to sidewalks and pedestrian facilities along with enhancements. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q2 FY 2028 With redevelopment transforming Bedford Avenue into a more pedestrian friendly corridor, sidewalk improvements, street trees, and Projected Schedule street furniture will complement the redevelopment and upcoming Activity Projected Date bridge replacement. Consultant Engineering Q3 FY 2026 Construction Q2 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $1,400,000 Project Total Debt Expenditures Budget FY 2027 500,000 Principal $1,900,000 FY 2028 - FY 2031 Planned 0 Interest 757,879 Remaining Need 0 Total $2,657,879 Total Project Cost $1,900,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $132,894 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 500,000 0 0 0 0 $500,000 Total $500,000 $0 $0 $0 $0 $500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 300,000 1,400,000 0 0 0 $1,700,000 Total $300,000 $1,400,000 $0 $0 $0 $1,700,000 Operating Budget Impact Additional manpower for maintenance and refuse collections. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 26 City Capital Projects Fund – Transportation Project Title Project Number Service Area Breezewood Drive Widening T0331 Transportation Location Project Type Department Breezewood Drive New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Widen and improve road and pedestrian features from the end of the Virginia Department of Transportation's (VDOT's) 2007 project to the end of the cul-de-sac. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2024 Why Now Projected Completion Date Q4 FY 2029 Project was cancelled after funds ran out from the 2007 VDOT project. Roadway has seen increased vehicle and pedestrian traffic due to private Projected Schedule development in the immediate vicinity and safety improvements for Activity Projected Date pedestrians and vehicles are needed. An application was submitted for Land Acquisition/Right-of-Way Q2 FY 2027 Revenue Sharing Funds. Consultant Engineering Q2 FY 2027 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $9,753,825 Project Total Debt Expenditures Budget FY 2027 1,708,456 Principal $6,050,849 FY 2028 - FY 2031 Planned 9,416 Interest 2,413,584 Remaining Need 0 Total $8,464,433 Total Project Cost $11,471,697 Local Funding Percentage 52.7% Estimated Annual Debt Service $423,222 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 1,708,456 0 9,416 0 0 $1,717,872 Total $1,708,456 $0 $9,416 $0 $0 $1,717,872 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 500,000 2,050,000 2,473,348 0 0 $5,023,348 State: Revenue Sharing 500,000 2,050,000 2,473,348 0 0 $5,023,348 Total $1,000,000 $4,100,000 $4,946,696 $0 $0 $10,046,696 Operating Budget Impact Additional annual expenses for tree maintenance and stormwater (~$10,000). City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 27 City Capital Projects Fund – Transportation Project Title Project Number Service Area Bridge Maintenance TB038 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project has legal or regulatory mandate; Project has State and/or Federal funding; Project supports essential services Project Description Annual cleaning of seventy-nine bridges and culverts; repairs to expansion joints; annual consultant bridge and safety inspection; and other maintenance. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing Bridge inspections must be performed every year; on-going maintenance increases an asset’s useful life and reduces the need for major repairs. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 687,500 Principal $0 FY 2028 - FY 2031 Planned 3,509,757 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 151,250 166,375 183,012 201,314 221,445 $923,396 Construction 536,250 589,875 648,863 713,749 785,124 $3,273,861 Total $687,500 $756,250 $831,875 $915,063 $1,006,569 $4,197,257 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 687,500 756,250 831,875 915,063 1,006,569 $4,197,257 Total $687,500 $756,250 $831,875 $915,063 $1,006,569 $4,197,257 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 28 City Capital Projects Fund – Transportation Project Title Project Number Service Area Campbell Avenue Intersection and Signal Reconstruction T0332 Transportation Location Project Type Department Campbell Avenue - Fort Avenue to 12th Street New Public Works Department Priority Project supports essential services Project Description Fort Avenue and 12th Street signal replacements on Campbell Avenue with pedestrian features; road rebuild. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q4 FY 2028 Signals work in synchronization and both are beyond their useful life as they are over 40 years old. The roadway is concrete pavement that needs Projected Schedule replacing due to deterioration and pot holes. Improvements to Activity Projected Date pedestrian crossing features will be added for safety. Consultant Engineering Q2 FY 2028 Construction Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $95,907 Project Total Debt Expenditures Budget FY 2027 0 Principal $3,281,250 FY 2028 - FY 2031 Planned 3,281,250 Interest 1,308,837 Remaining Need 0 Total $4,590,087 Total Project Cost $3,377,157 Local Funding Percentage 100.0% Estimated Annual Debt Service $229,504 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 328,125 0 0 0 $328,125 Construction 0 2,953,125 0 0 0 $2,953,125 Total $0 $3,281,250 $0 $0 $0 $3,281,250 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 3,281,250 0 0 0 $3,281,250 Total $0 $3,281,250 $0 $0 $0 $3,281,250 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 29 City Capital Projects Fund – Transportation Project Title Project Number Service Area College Lake Overlook To Be Assigned Transportation Location Project Type Department College Lake New Public Works Department Priority Project required to support important but not essential services Project Description Enhancements to existing arch bridge for use as an overlook to wetlands created from College Lake. Also ties into Creekside Trail. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Wyatt Woody / Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2031 This bridge will be saved and turned into an overlook upon the Dam Removal and Wetlands project completion. This will preserve one of only Projected Schedule two arch bridges within the City. Activity Projected Date Consultant Engineering Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $75,000 FY 2028 - FY 2031 Planned 75,000 Interest 29,916 Remaining Need 0 Total $104,916 Total Project Cost $75,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $5,246 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 75,000 $75,000 Total $0 $0 $0 $0 $75,000 $75,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 75,000 $75,000 Total $0 $0 $0 $0 $75,000 $75,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 30 City Capital Projects Fund – Transportation Project Title Project Number Service Area Culvert Replacement Program T0258 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Managed program to replace and maintain over 100 city culverts. Upcoming culvert replacements include Springvale/Reno Drive and John Capron Road. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Dee Dee Conner, P.E., Principal Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing City staff performs a bi-annual Culvert Condition Report to prioritize needs to maintain the street integrity by designing and replacing failing Projected Schedule culverts in alternating years. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 845,000 Principal $2,976,838 FY 2028 - FY 2031 Planned 2,131,838 Interest 1,187,412 Remaining Need Continuing Total $4,164,250 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $208,212 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 87,750 0 92,138 0 $179,888 Construction 845,000 0 929,500 0 1,022,450 $2,796,950 Total $845,000 $87,750 $929,500 $92,138 $1,022,450 $2,976,838 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 845,000 87,750 929,500 92,138 1,022,450 $2,976,838 Total $845,000 $87,750 $929,500 $92,138 $1,022,450 $2,976,838 Operating Budget Impact Maintenance costs will be reduced. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 31 City Capital Projects Fund – Transportation Project Title Project Number Service Area D Street and Rivermont Avenue Intersection Improvements To Be Assigned Transportation Location Project Type Department D Street at Rivermont Avenue New Public Works Department Priority Project supports essential services Project Description Construct intersection and roadway improvements to Rivermont Avenue, D Street and Victoria Avenue. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2033 To improve safety at the intersection, dependent on construction of a new hotel and conference center. Projected Schedule Activity Projected Date Consultant Engineering Q3 FY 2031 Land Acquisition/Right-of-Way Q3 FY 2032 Construction Q4 FY 2033 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $11,200,000 FY 2028 - FY 2031 Planned 112,000 Interest 4,467,497 Remaining Need 11,088,000 Total $15,667,497 Total Project Cost $11,200,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $783,375 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 112,000 $112,000 Total $0 $0 $0 $0 $112,000 $112,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 112,000 $112,000 Total $0 $0 $0 $0 $112,000 $112,000 Operating Budget Impact Minimal. An application will be submitted to VDOT for Revenue Share and/or SMARTSCALE Program funding. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 32 City Capital Projects Fund – Transportation Project Title Project Number Service Area Forest Brook Road, Phase I To Be Assigned Transportation Location Project Type Department Forest Brook Road - Old Forest Road to Railroad New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Realign the road to remove double curves, widen road to 30-36 feet, and add sidewalk per the Forest Brook Road corridor study. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2031 Road has no sidewalk in portions and is narrow and rolling. There was one fatality in FY 2021. Projected Schedule Activity Projected Date Consultant Engineering Q3 FY 2029 Land Acquisition/Right-of-Way Q3 FY 2030 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $9,355,500 FY 2028 - FY 2031 Planned 9,355,500 Interest 3,731,756 Remaining Need 0 Total $13,087,256 Total Project Cost $9,355,500 Local Funding Percentage 100.0% Estimated Annual Debt Service $654,363 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 850,500 0 0 $850,500 Land Acquisition/Right-of-Way 0 0 567,000 0 0 $567,000 Construction 0 0 0 5,000,000 2,938,000 $7,938,000 Total $0 $0 $1,417,500 $5,000,000 $2,938,000 $9,355,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 535,500 4,000,000 4,820,000 $9,355,500 Total $0 $0 $535,500 $4,000,000 $4,820,000 $9,355,500 Operating Budget Impact None for years 2030 - 2032 - new structure. An application will be submitted to VDOT for Revenue Share and/or SMARTSCALE Program funding. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 33 City Capital Projects Fund – Transportation Project Title Project Number Service Area General Street Improvements TG019 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Curb, gutter and sidewalk petitions; annual contractual improvements; subdivisions and storm sewer improvements; street improvements and signalization. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing Improvements in the transportation system due to safety considerations and existing deficiencies; reimbursements to developers. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 1,170,000 Principal $1,783,612 FY 2028 - FY 2031 Planned 5,236,802 Interest 711,454 Remaining Need Continuing Total $2,495,066 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $124,753 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 78,000 81,000 85,000 89,250 93,712 $426,962 Construction 1,092,000 1,134,000 1,190,750 1,250,288 1,312,802 $5,979,840 Total $1,170,000 $1,215,000 $1,275,750 $1,339,538 $1,406,514 $6,406,802 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 845,000 877,500 921,000 967,000 1,012,690 $4,623,190 Local: Line of Credit 325,000 337,500 354,750 372,588 393,824 $1,783,662 Total $1,170,000 $1,215,000 $1,275,750 $1,339,588 $1,406,514 $6,406,852 Operating Budget Impact Possible increase in lane mileage, subsequently increasing maintenance costs and State Highway reimbursement. Possible increase in curb and gutter, number of signals, and square yards of sidewalk, resulting in increased maintenance. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 34 City Capital Projects Fund – Transportation Project Title Project Number Service Area Grace Street Realignment at 12th and Madison To Be Assigned Transportation Location Project Type Department Grace Street at 12th and Madison New Public Works Department Priority Project required to support important but not essential services Project Description Realignment of Grace Street away from failing embankment to protect pedestrians and vehicles. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2032 Bank continues to slough off (dirt falls off) onto sidewalk and into Grace Street, creating hazards. Projected Schedule Activity Projected Date Consultant Engineering Q3 FY 2031 Construction Q4 FY 2032 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $6,578,000 FY 2028 - FY 2031 Planned 858,000 Interest 2,623,857 Remaining Need 5,720,000 Total $9,201,857 Total Project Cost $6,578,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $460,093 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 858,000 $858,000 Total $0 $0 $0 $0 $858,000 $858,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 858,000 $858,000 Total $0 $0 $0 $0 $858,000 $858,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 35 City Capital Projects Fund – Transportation Project Title Project Number Service Area Hill Street/Moormans Road Improvements T0317 Transportation Location Project Type Department Various New Public Works Department Priority Project supports essential services Project Description Realign road to remove offset intersections. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2019 Why Now Projected Completion Date Q4 FY 2034 Over the past eight years, there has been increased congestion and 19 crashes in the area. Projected Schedule Activity Projected Date Consultant Engineering Q4 FY 2031 Land Acquisition/Right-of-Way Q4 FY 2032 Construction Q4 FY 2034 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $54,664 Project Total Debt Expenditures Budget FY 2027 0 Principal $5,857,500 FY 2028 - FY 2031 Planned 600,000 Interest 2,336,461 Remaining Need 5,257,500 Total $8,193,961 Total Project Cost $5,912,164 Local Funding Percentage 100.0% Estimated Annual Debt Service $409,698 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 600,000 $600,000 Total $0 $0 $0 $0 $600,000 $600,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 600,000 $600,000 Total $0 $0 $0 $0 $600,000 $600,000 Operating Budget Impact Additional annual expenses for tree maintenance and stormwater (~$7,000). City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 36 City Capital Projects Fund – Transportation Project Title Project Number Service Area Hollins Mill Road Bridge Replacement with Bikeway Improvements TB061 Transportation Location Project Type Department Hollins Mill Road Bridge New Public Works Department Priority Project contributes to the generation of new revenue; Project supports essential services; Project has State and/or Federal funding Project Description Replacement and enhancement of the bridge on Hollins Mill Road at Hollins Mill Park. There is a low water bridge underneath the Hollins Mill Bridge connecting the Blackwater Creek Bikeway with the Point of Honor Trail that constantly requires maintenance to remain safely accessible to pedestrians and bicyclists. This project will replace the bridge and provide bike and pedestrian enhancements when the low water bridge is not available. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q4 FY 2031 This project is needed on two fronts: 1) The bridge requires maintenance and replacement takes care of the maintenance items. 2) Pedestrians and Projected Schedule bicyclists are forced to cross the road and bridge in the travel lane without Activity Projected Date any pedestrian features when the low water crossing is covered with Consultant Engineering Q2 FY 2029 water, which occurs on a regular basis. Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $16,384,658 Project Total Debt Expenditures Budget FY 2027 8,116,410 Principal $12,368,118 FY 2028 - FY 2031 Planned 235,168 Interest 4,933,440 Remaining Need 0 Total $17,301,558 Total Project Cost $24,736,236 Local Funding Percentage 50.0% Estimated Annual Debt Service $865,078 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 8,116,410 0 235,168 0 0 $8,351,578 Total $8,116,410 $0 $235,168 $0 $0 $8,351,578 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 1,000,000 2,000,000 2,400,000 3,212,766 2,330,349 $10,943,115 State: Revenue Sharing 1,000,000 2,000,000 2,400,000 3,212,766 2,330,349 $10,943,115 Total $2,000,000 $4,000,000 $4,800,000 $6,425,532 $4,660,698 $21,886,230 Operating Budget Impact Reduces maintenance costs by removal of the low water crossing. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 37 City Capital Projects Fund – Transportation Project Title Project Number Service Area Lakeside Drive Improvements T0377 Transportation Location Project Type Department Lakeside Drive at the Plaza New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Widen Lakeside Drive from the entrance to the Plaza to Murrell Road; install sidewalks and street trees. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2025 Why Now Projected Completion Date Q4 FY 2028 This project completes the next section of the Midtown Connector, which is a corridor to improve transportation from the Lynchburg Expressway to Projected Schedule the 501/221 intersection. This section of the corridor is routinely blocked Activity Projected Date due to large delivery trucks parked at the rear loading docks of the Consultant Engineering Q4 FY 2027 businesses in the Plaza. This will correct the inconvenience and safety Land Acquisition/Right-of-Way Q2 FY 2027 concerns to the traveling public. Construction Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $4,056,849 Project Total Debt Expenditures Budget FY 2027 629,168 Principal $2,343,008 FY 2028 - FY 2031 Planned 0 Interest 934,588 Remaining Need 0 Total $3,277,596 Total Project Cost $4,686,017 Local Funding Percentage 50.0% Estimated Annual Debt Service $163,880 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 629,168 0 0 0 0 $629,168 Total $629,168 $0 $0 $0 $0 $629,168 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 857,009 1,000,000 0 0 0 $1,857,009 State: Revenue Sharing 857,008 1,000,000 0 0 0 $1,857,008 Total $1,714,017 $2,000,000 $0 $0 $0 $3,714,017 Operating Budget Impact Additional annual expenses for tree maintenance and stormwater (~$5,000). City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 38 City Capital Projects Fund – Transportation Project Title Project Number Service Area Left Turn Lane-Graves Mill Road at Old Mill Road for Millers Rest T0402 Transportation Development Location Project Type Department Graves Mill Road at Old Mill Road New Public Works Department Priority Project supports essential services Project Description Improve intersection by adding left and right turn lanes. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2029 A housing development has added additional units and the improvements for a left turn lane have been prorated. Additional City funds also needed Projected Schedule for the right-of-way and right turn lane. Activity Projected Date Consultant Engineering Q3 FY 2028 Land Acquisition/Right-of-Way Q4 FY 2028 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $175,000 Project Total Debt Expenditures Budget FY 2027 0 Principal $500,000 FY 2028 - FY 2031 Planned 500,000 Interest 199,442 Remaining Need 0 Total $699,442 Total Project Cost $675,000 Local Funding Percentage 74.1% Estimated Annual Debt Service $34,972 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 50,000 0 0 0 $50,000 Land Acquisition/Right-of-Way 0 100,000 0 0 0 $100,000 Construction 0 350,000 0 0 0 $350,000 Total $0 $500,000 $0 $0 $0 $500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 50,000 450,000 0 0 $500,000 Other: Developer Contribution 0 175,000 0 0 0 $175,000 Total $0 $225,000 $450,000 $0 $0 $675,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 39 City Capital Projects Fund – Transportation Project Title Project Number Service Area Link Road/Boonsboro Road Intersection Improvements T0376 Transportation Location Project Type Department Link Road at Boonsboro Road New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Install a right turn lane from Link Road onto Boonsboro Road to improve the flow of traffic and add pedestrian features at the intersection. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q2 FY 2024 Why Now Projected Completion Date Q4 FY 2028 Traffic back-ups along Link Road are a frequent occurrence. Staff has had many requests from citizens to create a safe pedestrian crossing and to Projected Schedule add a turn lane so vehicles making left turns do not block the ability for Activity Projected Date right turns on red. Land Acquisition/Right-of-Way Q3 FY 2027 Consultant Engineering Q4 FY 2027 Construction Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $3,033,794 Project Total Debt Expenditures Budget FY 2027 547,898 Principal $1,790,846 FY 2028 - FY 2031 Planned 0 Interest 714,339 Remaining Need 0 Total $2,505,185 Total Project Cost $3,581,692 Local Funding Percentage 50.0% Estimated Annual Debt Service $125,259 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 547,898 0 0 0 0 $547,898 Total $547,898 $0 $0 $0 $0 $547,898 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 1,028,897 273,949 0 0 0 $1,302,846 State: Revenue Sharing 1,028,897 273,949 0 0 0 $1,302,846 Total $2,057,794 $547,898 $0 $0 $0 $2,605,692 Operating Budget Impact Slight increase due to pedestrian signals. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 40 City Capital Projects Fund – Transportation Project Title Project Number Service Area Lynchburg Expressway/Candlers Mountain Road Interchange Improvements N/A Transportation (VDOT) Location Project Type Department Expressway and Candlers Mountain Road Interchange New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Safety and Ramp Improvements; Bridge Replacement. VDOT will administer this project but the City has to be the applicant, but no money should be appropriated. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer; VDOT Projected Start Date Q1 FY 2023 Why Now Projected Completion Date Q4 FY 2029 Bridge requires replacement and interchange reconfiguration. Project will be a Federal State of Good Repair and Federal SMARTSCALE funded Projected Schedule project and must be included in the local CIP. Activity Projected Date No local funding is required. Land Acquisition/Right-of-Way Q2 FY 2026 Consultant Engineering Q2 FY 2026 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $40,560,000 Project Total Debt Expenditures Budget FY 2027 9,729,000 Principal $0 FY 2028 - FY 2031 Planned 14,368,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $64,657,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction (VDOT) 9,729,000 14,368,000 0 0 0 $24,097,000 Total $9,729,000 $14,368,000 $0 $0 $0 $24,097,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Grants (VDOT) 0 0 0 0 0 $0 Total $0 $0 $0 $0 $0 $0 Operating Budget Impact Additional annual expenses for grounds and tree maintenance, as well as stormwater (~$20,000). Federal State of Good Repair Program funds and Federal SMARTSCALE Program funds applications were submitted in FY 2021. This project will be administered by VDOT, but the City has to apply for the Federal grants; thus, it is technically a City of Lynchburg project, but no dollars will flow through the City's books. This project detail page is included in the CIP to show that the City applied for Federal Grant funding. Due to VDOT administering the project, the City will not record these appropriations. The appropriation amounts are not included in the Summary of Appropriations. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 41 City Capital Projects Fund – Transportation Project Title Project Number Service Area McConville Road Realignment to Lakeside Drive To Be Assigned Transportation Location Project Type Department McConville Road to Lakeside Drive New Public Works Department Priority Project supports essential services Project Description Create a new connection of McConville Road and remove Wyndale Drive connection to Lakeside Drive to separate traffic signals for better efficiency. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2030 There have been 28 crashes over the past 7 years. By moving one signal to the new location, the signals would be spread out and would be Projected Schedule coordinated to have better travel flow on Lakeside Drive and less Activity Projected Date congestion which would improve safety. Consultant Engineering Q4 FY 2028 Land Acquisition/Right-of-Way Q3 FY 2029 Construction Q4 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $5,375,000 FY 2028 - FY 2031 Planned 5,375,000 Interest 2,144,000 Remaining Need 0 Total $7,519,000 Total Project Cost $5,375,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $375,950 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 450,000 0 0 0 $450,000 Land Acquisition/Right-of-Way 0 425,000 0 0 0 $425,000 Construction 0 0 4,500,000 0 0 $4,500,000 Total $0 $875,000 $4,500,000 $0 $0 $5,375,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 875,000 2,000,000 2,500,000 0 $5,375,000 Total $0 $875,000 $2,000,000 $2,500,000 $0 $5,375,000 Operating Budget Impact Slight increase offset by VDOT increased Highway Maintenance dollars. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 42 City Capital Projects Fund – Transportation Project Title Project Number Service Area Mill Ridge Road Intersection Improvements To Be Assigned Transportation Location Project Type Department Mill Ridge Road New Public Works Department Priority Project required to support important but not essential services Project Description Study to be done in 2028 Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2034 With additional jobs coming to Framatome on Mill Ridge Road, this intersection will need improvements as it is already suffering delays now. Projected Schedule This study will determine what options are available and better determine Activity Projected Date what funding will be required to improve it. Consultant Engineering Q3 FY 2031 Construction Q4 FY 2034 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $8,665,000 FY 2028 - FY 2031 Planned 215,000 Interest 3,456,327 Remaining Need 8,450,000 Total $12,121,327 Total Project Cost $8,665,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $606,066 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 215,000 0 0 0 $215,000 Total $0 $215,000 $0 $0 $0 $215,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 215,000 0 0 0 $215,000 Total $0 $215,000 $0 $0 $0 $215,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 43 City Capital Projects Fund – Transportation Project Title Project Number Service Area Nationwide Drive Roundabout To Be Assigned Transportation Location Project Type Department Nationwide Drive and McConville Road New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Construct a roundabout at the all-way stop on Nationwide Drive. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q2 FY 2031 Traffic volumes have exceeded capacity at the all-way stop. Projected Schedule Activity Projected Date Consultant Engineering Q4 FY 2029 Construction Q2 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $9,450,000 FY 2028 - FY 2031 Planned 9,450,000 Interest 3,769,450 Remaining Need 0 Total $13,219,450 Total Project Cost $9,450,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $660,973 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 945,000 0 0 $945,000 Construction 0 0 0 8,505,000 0 $8,505,000 Total $0 $0 $945,000 $8,505,000 $0 $9,450,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 945,000 1,000,000 7,505,000 $9,450,000 Total $0 $0 $945,000 $1,000,000 $7,505,000 $9,450,000 Operating Budget Impact Increase in landscaping maintenance costs (~$8,000). An application will be submitted to VDOT for Revenue Share and/or SMARTSCALE Program funding. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 44 City Capital Projects Fund – Transportation Project Title Project Number Service Area Paver Crosswalk Renovations To Be Assigned Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services; Project has legal or regulatory mandate; Project has State and/or Federal funding Project Description Brick/paver crosswalk material upgrades. Enterprise Drive, 5th Street, 9th Street, Park/Kemper/Fort Ave locations are considered under this project. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Clay Simmons, Deputy Director of Public Works Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q4 FY 2028 Brick/paver crosswalks throughout the City are showing significant signs of deterioration. Staff is looking to upgrade materials for these Projected Schedule crosswalks to longer lasting and lower maintenance materials. Activity Projected Date Consultant Engineering Q4 FY 2027 Construction Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $98,740 Project Total Debt Expenditures Budget FY 2027 500,000 Principal $0 FY 2028 - FY 2031 Planned 500,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,098,740 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 500,000 500,000 0 0 0 $1,000,000 Total $500,000 $500,000 $0 $0 $0 $1,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 500,000 500,000 0 0 0 $1,000,000 Total $500,000 $500,000 $0 $0 $0 $1,000,000 Operating Budget Impact Reduces maintenance costs by removal of the higher maintenance brick crosswalks. Roadway resurfacing will be reduced by $500,000 in FY 27 and FY 28 to accommodate project funding. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 45 City Capital Projects Fund – Transportation Project Title Project Number Service Area Public Works Infrastructure Improvements T0259 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Curb, gutter, sidewalk, transportation maintenance, and any other Public Works infrastructure needs, e.g. bridges. The program is designed to maintain the City's street infrastructure. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing The City has aging infrastructure and this funding allows city-wide improvements to be made to maintain safe and functional streets and Projected Schedule sidewalks. Activity Projected Date Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 723,817 Principal $0 FY 2028 - FY 2031 Planned 1,724,050 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 723,817 400,000 420,000 441,000 463,050 $2,447,867 Total $723,817 $400,000 $420,000 $441,000 $463,050 $2,447,867 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 723,817 400,000 420,000 441,000 463,050 $2,447,867 Total $723,817 $400,000 $420,000 $441,000 $463,050 $2,447,867 Operating Budget Impact Maintenance and operating costs will be reduced by timely replacement of curbs, gutters, and sidewalks; also allows the City to respond to changing conditions throughout the City. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 46 City Capital Projects Fund – Transportation Project Title Project Number Service Area Retaining Wall Replacement/Repair Program T0260 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services Project Description Existing retaining walls located throughout the city require replacement or repair as an ongoing program in order to maintain safe public spaces. Design and construction are typically performed in alternating fiscal years. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Dee Dee Conner, P.E., Principal Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing The City maintains walls within the right-of-way that are deteriorating and many need repairs as failure would impact the safety and stability of Projected Schedule the streets and sidewalks. This is a city-wide process of designing and Activity Projected Date then replacing failing walls in alternating years. Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 62,500 Principal $0 FY 2028 - FY 2031 Planned 1,153,125 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 62,500 0 62,500 0 65,625 $190,625 Construction 0 500,000 0 525,000 0 $1,025,000 Total $62,500 $500,000 $62,500 $525,000 $65,625 $1,215,625 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 62,500 500,000 62,500 525,000 65,625 $1,215,625 Total $62,500 $500,000 $62,500 $525,000 $65,625 $1,215,625 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 47 City Capital Projects Fund – Transportation Project Title Project Number Service Area Route 501/221 One-Way Pairs T0272 Transportation Location Project Type Department Route 501/Route 221 Intersection New Public Works Department Priority Project has legal or regulatory mandate; Project supports essential services; Project has State and/or Federal funding Project Description Design of road improvements needed for marketing of excess right-of-way for economic development purposes and to improve function and safety of the intersection/area. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q3 FY 2014 Why Now Projected Completion Date Q4 FY 2031 Federal SMARTSCALE project that has been approved as the area’s highest priority project according to City Council, Metropolitan Planning Projected Schedule Organization (MPO), and citizen complaints. Funds have been awarded Activity Projected Date and environmental permitting has finished, with design being re-started. Land Acquisition/Right-of-Way Q2 FY 2028 Project also supports economic development in the area. Consultant Engineering Q4 FY 2028 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $84,582,171 Project Total Debt Expenditures Budget FY 2027 6,636,325 Principal $39,495,381 FY 2028 - FY 2031 Planned 2,419,544 Interest 15,754,061 Remaining Need 0 Total $55,249,442 Total Project Cost $93,638,040 Local Funding Percentage 42.4% Estimated Annual Debt Service $2,762,472 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 6,636,325 2,419,544 0 0 0 $9,055,869 Total $6,636,325 $2,419,544 $0 $0 $0 $9,055,869 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Grants 3,000,000 2,000,000 5,773,559 0 0 $10,773,559 Local: Pay-As-You-Go 0 0 0 0 1,875,364 $1,875,364 State: Revenue Sharing 0 1,000,000 1,255,279 7,000,000 629,747 $9,885,026 Local: Line of Credit 0 1,000,000 4,255,279 14,998,898 16,839,873 $37,094,050 State: Grants 0 0 1,636,258 6,000,000 600,000 $8,236,258 State: Highway Maintenance (VDOT) 0 0 0 0 360,003 $360,003 Total $3,000,000 $4,000,000 $12,920,375 $27,998,898 $20,304,987 $68,224,260 Operating Budget Impact Additional annual expenses for grounds and tree maintenance, snow removal, and stormwater (~$75,000). Additional capital expenditure of $250,000 is needed for a dump truck/snow plow for snow removal and other maintenance. 14.65 acres of land with a value of $10 million used for Right-of-Way was transferred to the City by VDOT (shown in project funding). Total project cost = $93,638,040. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 48 City Capital Projects Fund – Transportation Project Title Project Number Service Area Storm Drainage System Repairs/Replacements T0261 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project has legal or regulatory mandate; Project has State and/or Federal funding Project Description Continuing program for major repairs, replacements and upgrades to a deteriorating storm drainage system within city streets. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing These funds are used to maintain and replace the older county system that used corrugated metal pipes with a 30-year life span and are Projected Schedule corroding to the point the structural integrity of the pipes, and therefore Activity Projected Date the roadways, are compromised. Project funds are also used to meet Construction Continuing current standards for storm drainage flows across the City that are undersized; these funds are used city-wide. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 162,500 Principal $0 FY 2028 - FY 2031 Planned 763,300 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 162,500 177,000 186,000 195,300 205,000 $925,800 Total $162,500 $177,000 $186,000 $195,300 $205,000 $925,800 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 162,500 177,000 186,000 195,300 205,000 $925,800 Total $162,500 $177,000 $186,000 $195,300 $205,000 $925,800 Operating Budget Impact Reduction in repairs to old system. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 49 City Capital Projects Fund – Transportation Project Title Project Number Service Area Street Overlay Program T0262 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Program is designed to overlay and maintain city streets in a safe and acceptable condition for general public use. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Timyarn Benjamin, Construction Coordinator Projected Start Date Continuing Why Now Projected Completion Date Continuing The Pavement Condition Index (PCI) is constantly declining due to the age of the pavement; these funds help to keep the Index at the recommended Projected Schedule levels. Activity Projected Date Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 3,318,764 Principal $0 FY 2028 - FY 2031 Planned 18,368,343 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 3,318,764 3,565,577 4,472,135 4,919,348 5,411,283 $21,687,107 Total $3,318,764 $3,565,577 $4,472,135 $4,919,348 $5,411,283 $21,687,107 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 3,318,764 3,565,577 4,472,135 4,919,348 5,411,283 $21,687,107 Total $3,318,764 $3,565,577 $4,472,135 $4,919,348 $5,411,283 $21,687,107 Operating Budget Impact Maintenance and operating costs will be reduced by monitoring the Pavement Condition Index (PCI) of streets and planning work accordingly. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 50 City Capital Projects Fund – Transportation Project Title Project Number Service Area Timberlake Road Bridge, East Bound Lanes To Be Assigned Transportation Location Project Type Department Timberlake Road over Route 501 Maintenance Public Works Department Priority Project has legal or regulatory mandate; Project supports essential services Project Description Maintenance improvements to Timberlake Road Bridge - East Bound lanes. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2030 The City’s Comprehensive Bridge Condition Report prioritizes this bridge for deck and substructure repairs or replacement. Projected Schedule Activity Projected Date Consultant Engineering Q4 FY 2029 Construction Q4 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $11,200,000 FY 2028 - FY 2031 Planned 11,200,000 Interest 4,467,497 Remaining Need 0 Total $15,667,497 Total Project Cost $11,200,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $783,375 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 1,200,000 0 0 $1,200,000 Construction 0 0 0 10,000,000 0 $10,000,000 Total $0 $0 $1,200,000 $10,000,000 $0 $11,200,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 1,200,000 10,000,000 0 $11,200,000 Total $0 $0 $1,200,000 $10,000,000 $0 $11,200,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 51 City Capital Projects Fund – Transportation Project Title Project Number Service Area Timberlake Road Bridge, West Bound Lanes TB053 Transportation Location Project Type Department Timberlake Road over Route 501 Maintenance Public Works Department Priority Project has legal or regulatory mandate; Project supports essential services Project Description Maintenance improvements to Timberlake Road Bridge - West Bound lanes. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2029 The City’s Comprehensive Bridge Condition Report prioritizes this bridge for deck and substructure repairs. Projected Schedule Activity Projected Date Consultant Engineering Q3 FY 2028 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $10,749,375 FY 2028 - FY 2031 Planned 10,749,375 Interest 4,287,750 Remaining Need 0 Total $15,037,125 Total Project Cost $10,749,375 Local Funding Percentage 100.0% Estimated Annual Debt Service $751,856 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 1,102,500 0 0 0 $1,102,500 Construction 0 0 9,646,875 0 0 $9,646,875 Total $0 $1,102,500 $9,646,875 $0 $0 $10,749,375 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 1,102,500 9,646,875 0 0 $10,749,375 Total $0 $1,102,500 $9,646,875 $0 $0 $10,749,375 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 52 City Capital Projects Fund – Transportation Project Title Project Number Service Area Timberlake Road Improvements To Be Assigned Transportation Location Project Type Department Timberlake Road New Public Works Department Priority Project supports essential services Project Description Roadway improvements per STARS Study completed by VDOT: 1) Crossover improvements at: a) Middleview Street b) 7300 block of Timberlake Road c) 7500 block of Timberlake Road 2) Intersection improvements at: a) Old Graves Mill Road b) Wood Road area Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q2 FY 2036 To improve safety and efficiency on Timberlake Road. Projected Schedule Activity Projected Date Consultant Engineering Q4 FY 2034 Land Acquisition/Right-of-Way Q2 FY 2035 Construction Q2 FY 2036 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $30,400,000 FY 2028 - FY 2031 Planned 472,500 Interest 12,126,063 Remaining Need 29,927,500 Total $42,526,063 Total Project Cost $30,400,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $2,126,303 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 472,500 $472,500 Total $0 $0 $0 $0 $472,500 $472,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 472,500 $472,500 Total $0 $0 $0 $0 $472,500 $472,500 Operating Budget Impact Increase in landscaping maintenance costs (~$8,000). An application will be submitted to VDOT for Revenue Share and/or SMARTSCALE Program funding. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 53 City Capital Projects Fund – Transportation Project Title Project Number Service Area Traffic Signal at Enterprise and Duncraig T0399 Transportation Location Project Type Department Enterprise Dr. at Duncraig Dr. New Public Works Department Priority Project supports essential services Project Description Install new traffic signal with pedestrian features at existing intersection. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q3 FY 2028 A new signal is needed due to increased traffic counts expected from anticipated new development in Wyndhurst. Based on the timing of this Projected Schedule project there is potential for the developer to assist in the cost of the Activity Projected Date signal. Consultant Engineering Q2 FY 2027 Land Acquisition/Right-of-Way Q2 FY 2027 Construction Q3 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $45,000 Project Total Debt Expenditures Budget FY 2027 1,235,726 Principal $1,280,726 FY 2028 - FY 2031 Planned 0 Interest 510,861 Remaining Need 0 Total $1,791,587 Total Project Cost $1,280,726 Local Funding Percentage 100.0% Estimated Annual Debt Service $89,579 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Land Acquisition/Right-of-Way 63,600 0 0 0 0 $63,600 Construction 1,172,126 0 0 0 0 $1,172,126 Total $1,235,726 $0 $0 $0 $0 $1,235,726 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 745,500 490,226 0 0 0 $1,235,726 Total $745,500 $490,226 $0 $0 $0 $1,235,726 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 54 City Capital Projects Fund – Transportation Project Title Project Number Service Area Traffic Signal Repair and Replacement T0263 Transportation Location Project Type Department Various Maintenance Public Works Department Priority Project has legal or regulatory mandate; Project supports essential services Project Description Replace or upgrade existing sub-standard traffic signals throughout the city by converting from span-wire to mast arms to improve operation and maintenance. Priority list includes the intersections of Memorial Avenue and Oakley Avenue, Fort Avenue and Wadsworth Street, and Memorial Avenue and Eldon Street. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1, Objective T-1.5: Manage access to promote safety and convenience along streets and on abutting properties for all modes of transportation. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Continuing Why Now Projected Completion Date Continuing On-going program to bring traffic signals to current standards by replacing span-wire with mast arms. Many signals have outlived their useful life Projected Schedule and maintenance costs are rising while reliability is declining. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 874,000 Principal $0 FY 2028 - FY 2031 Planned 2,807,750 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 68,750 75,625 83,200 91,500 100,650 $419,725 Construction 805,250 529,375 582,300 640,500 704,600 $3,262,025 Total $874,000 $605,000 $665,500 $732,000 $805,250 $3,681,750 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: Highway Maintenance (VDOT) 874,000 605,000 665,500 732,000 805,250 $3,681,750 Total $874,000 $605,000 $665,500 $732,000 $805,250 $3,681,750 Operating Budget Impact Reduction in electricity costs and staff maintenance time through a more energy efficient signal. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 55 City Capital Projects Fund – Transportation Project Title Project Number Service Area Vassar Street at Langhorne Road Intersection Improvements T0348 Transportation (VDOT) Location Project Type Department Vassar St. at Langhorne Rd. New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Preliminary engineering to determine the appropriate alternatives for the intersection, followed by construction of the selected improvements. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2021 Why Now Projected Completion Date Q4 FY 2031 The intersection has a high crash rate (13 in five years), and a study is needed to determine the most economical and accepted solution Projected Schedule amongst the stakeholders. Activity Projected Date Land Acquisition/Right-of-Way Q2 FY 2027 Consultant Engineering Q2 FY 2029 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $27,080 Project Total Debt Expenditures Budget FY 2027 0 Principal $466,148 FY 2028 - FY 2031 Planned 10,662,003 Interest 185,939 Remaining Need 0 Total $652,087 Total Project Cost $10,689,083 Local Funding Percentage 4.4% Estimated Annual Debt Service $32,604 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering (VDOT) 0 1,000,000 0 0 0 $1,000,000 Construction (VDOT) 0 8,783,867 0 0 0 $8,783,867 Construction 0 0 878,136 0 0 $878,136 Total $0 $9,783,867 $878,136 $0 $0 $10,662,003 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Grants (VDOT) 0 0 0 0 0 $0 Local: Line of Credit 0 0 0 0 439,068 $439,068 State: Revenue Sharing 0 0 0 0 439,068 $439,068 Total $0 $0 $0 $0 $878,136 $878,136 Operating Budget Impact Increase in landscaping maintenance costs (~$8,000). This project will be administered by VDOT, but the City had to apply for the Federal grants; thus, it is technically a City of Lynchburg project, and not all dollars will flow through the City's books. This project detail page is included in the CIP to show that the City applied for Federal Grant funding. Due to VDOT administering the project, the City will only record the Revenue Share and LOC appropriations. The Revenue Share and LOC appropriation amounts are only included in the Summary of Appropriations. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 56 City Capital Projects Fund – Transportation Project Title Project Number Service Area Wards Ferry Road/Atlanta Avenue Turn Lanes T0378 Transportation Location Project Type Department Wards Ferry Road at Atlanta Ave. New Public Works Department Priority Project supports essential services; Project has State and/or Federal funding Project Description Widen Wards Ferry Road; install turn lanes onto Atlanta Avenue. Relationship to Comprehensive Plan Chapter 3, Page 31, Goal T-1.7: Commit adequate resources for the cost-effective operation and maintenance of streets, including pavement, bikeways, sidewalks, streetscapes and stormwater management improvements. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q2 FY 2024 Why Now Projected Completion Date Q4 FY 2028 As part of the Wards Ferry Road Corridor Study, this project was designated as high priority to reduce rear-end crashes on Wards Ferry Projected Schedule Road and provide better traffic flow for Wards Ferry Road. Activity Projected Date Land Acquisition/Right-of-Way Q3 FY 2027 Consultant Engineering Q4 FY 2027 Construction Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $2,937,015 Project Total Debt Expenditures Budget FY 2027 779,018 Principal $1,858,017 FY 2028 - FY 2031 Planned 0 Interest 741,132 Remaining Need 0 Total $2,599,149 Total Project Cost $3,716,033 Local Funding Percentage 50.0% Estimated Annual Debt Service $129,957 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 779,018 0 0 0 0 $779,018 Total $779,018 $0 $0 $0 $0 $779,018 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 1,258,017 544,689 0 0 0 $1,802,706 State: Revenue Sharing 1,258,016 544,689 0 0 0 $1,802,705 Total $2,516,033 $1,089,378 $0 $0 $0 $3,605,411 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 57 City Capital Projects Fund – Transportation Project Title Project Number Service Area Wards Ferry Road/Simons Run Pedestrian Accommodations To Be Assigned Transportation Location Project Type Department Wards Ferry Road at Simons Run New Public Works Department Priority Project supports essential services Project Description Improved pedestrian accommodations at intersection. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2031 Project is recommended in the Wards Ferry Road Corridor Study. It includes installation of pedestrian signals and crosswalks to tie the two Projected Schedule commercial retail centers together. It is also included as part of the Wards Activity Projected Date Road Pedestrian Improvement Study. This would complete all of the Consultant Engineering Q3 FY 2031 recommendations for Wards Ferry Road except for the full-length Construction Q4 FY 2031 sidewalk. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $500,000 FY 2028 - FY 2031 Planned 500,000 Interest 199,442 Remaining Need 0 Total $699,442 Total Project Cost $500,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $34,972 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 50,000 $50,000 Construction 0 0 0 0 450,000 $450,000 Total $0 $0 $0 $0 $500,000 $500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 500,000 $500,000 Total $0 $0 $0 $0 $500,000 $500,000 Operating Budget Impact Additional annual expenses for electricity and pedestrian equipment maintenance (~$2,000). City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 58 City Capital Projects Fund – Transportation Project Title Project Number Service Area Wiggington Road Intersection Improvements To Be Assigned Transportation Location Project Type Department Wiggington Road at Old Forest Road New Public Works Department Priority Project supports essential services Project Description Improve intersection by widening and lengthening turn lanes for better flow and less decay. Relationship to Comprehensive Plan Chapter 3, Page 30, Goal T-1.4: Prioritize improvements to the transportation system based on safety considerations; existing deficiencies; multimodal and environmental considerations; opportunities to improve street connectivity; physical, economic and policy constraints; contributions to the neighborhood character; impact on historical and environmental resources; required right-of-way; target levels of service; public safety access; regional connectivity; and system continuity. Project Manager Lee Newland, P.E., City Engineer Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q2 FY 2030 A new, large development requires roadway improvements. Projected Schedule Activity Projected Date Land Acquisition/Right-of-Way Q1 FY 2029 Consultant Engineering Q1 FY 2029 Construction Q2 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 221,431 Principal $2,265,203 FY 2028 - FY 2031 Planned 2,413,951 Interest 903,552 Remaining Need 0 Total $3,168,755 Total Project Cost $2,635,382 Local Funding Percentage 86.0% Estimated Annual Debt Service $158,438 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Land Acquisition/Right-of-Way 0 329,573 0 0 0 $329,573 Consultant Engineering 221,431 0 0 0 0 $221,431 Construction 0 0 1,714,199 0 0 $1,714,199 Developer Contribution 0 0 370,179 0 0 $370,179 Total $221,431 $329,573 $2,084,378 $0 $0 $2,635,382 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 120,431 230,573 1,242,188 672,011 0 $2,265,203 Other: Developer Contribution 0 0 0 370,179 0 $370,179 Total $120,431 $230,573 $1,242,188 $1,042,190 $0 $2,635,382 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 59 City Capital Projects Fund – Transportation Planned Projects Beyond FY 2031 Project Title Planned Total Project Cost Atl a nta Avenue Mul ti -Us e Pa th $4,995,000 Ca mpbel l Avenue Improvements a t Ma yfl ower Dri ve a nd Route 460 Ra mps (Sma rtSca l e) 29,400,000 Ca mpbel l Avenue Improvements a t Kemper Street (Sma rtSca l e) 15,900,000 Di s pl a ced Left Turn from Route 501 Ra mp to LU Dri ve/CVCC Ca mpus Dri ve (Sma rtSca l e) 35,600,000 Fores t Brook Roa d Rea l i gnment, Pha s e II 10,597,500 Gra ves Mi l l Roa d a t Route 501 S Ra mp Modi fi ca ti ons 6,375,000 Gra ves Mi l l Roa d/Expres s wa y Intercha nge Improvements 35,100,000 Improvements to Ra mp a t Route 501 a nd Wi ggi ngton Roa d 854,904 Ja mes Ri ver Pa rkwa y 135,000,000 Jeffers on Ri dge Pa rkwa y Extens i on 67,500,000 La kes i de Dri ve/Murrel l Roa d Rounda bout 9,112,500 Lees vi l l e Roa d Pedes tri a n Improvements 12,555,000 Li berty Mounta i n Dri ve Improvements TBD Lynchburg Expres s wa y/Gra ce Street Intercha nge Improvements 3,037,500 Lynchburg Expres s wa y/Odd Fel l ows Roa d Intercha nge Improvements 10,462,500 Ma i n Street/Church Street/Ri vermont Avenue Al i gnment Improvements 16,200,000 Ol d Gra ves Mi l l Roa d Improvements from Robi n Dri ve to Bri dge over Ra i l roa d 12,555,000 Pl ea s a nt Va l l ey Improvements 14,850,000 Rounda bout a t VES Roa d a nd Ri vermont Avenue 17,887,500 Ti mberl a ke Roa d Intercha nge Improvements a t Expres s wa y 54,000,000 Tyreea nna Improvements 20,000,000 Wa rds Ferry Roa d Bi ke/Pedes tri a n Improvements 10,260,000 Wa rds Roa d Improvements 54,000,000 Total $405,244,904 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 60 City Capital Projects Fund – Economic Development Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Economic Development Downtown Development Continuing 100,000 510,500 610,500 Continuing Continuing Future Streetscape Improvements Downtown Continuing 2,850,000 8,936,000 11,786,000 17,085,000 Continuing Ivy Creek Innovation Park - Sites A and B Development 5,650,000 4,350,000 9,170,000 13,520,000 0 19,170,000 Property Toolkit Continuing 800,000 3,600,000 4,400,000 Continuing Continuing Street and Utility Extensions to Promote Economic Development Continuing 250,000 1,000,000 1,250,000 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $5,650,000 $8,350,000 $23,216,500 $31,566,500 $17,085,000 $19,170,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 61 City Capital Projects Fund – Economic Development Project Title Project Number Service Area Downtown Development ED005 Economic Development Location Project Type Department Downtown Development Maintenance Public Works Department Priority Project contributes to the generation of new revenue Project Description Beginning in FY 2002, City Council committed to invest $1.0 million per year for downtown development. This project provides funding to maintain the amenities added to improve the pedestrian experience - street trees, landscaping, benches, trash receptacles, signage, etc. Relationship to Comprehensive Plan Chapter 8, Page 8.5, Goal 3, Objective 3.A: Concentrate on improving and expanding retail businesses, street-level activities, and streetscape environments. Chapter 3, Page 20, Goal AP-2: Maintain a strong mixed-use downtown that is a focus for civic, business, residential, entertainment, art, culture, and recreational activities. Celebrate and strengthen connections to James River. Project Manager Cheree Taylor, Construction Manager Projected Start Date Continuing Why Now Projected Completion Date Continuing With Council's investment in revitalizing downtown, on-going maintenance is necessary in order for the area to continue to be a Projected Schedule destination for visitors and an asset to the community. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 100,000 Principal $0 FY 2028 - FY 2031 Planned 510,500 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 100,000 110,000 121,000 133,100 146,400 $610,500 Total $100,000 $110,000 $121,000 $133,100 $146,400 $610,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 100,000 110,000 121,000 133,100 146,400 $610,500 Total $100,000 $110,000 $121,000 $133,100 $146,400 $610,500 Operating Budget Impact As space is developed and/or modified the cost of maintenance increases. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 62 City Capital Projects Fund – Economic Development Downtown Development Consultant Fiscal Year Project Engineering Construction Annual Total Ma i ntena nce of Downtown Enha ncements $0 $100,000 $100,000 2027 Sub-Totals $0 $100,000 $100,000 Ma i ntena nce of Downtown Enha ncements $0 $110,000 $110,000 2028 Sub-Totals $0 $110,000 $110,000 Ma i ntena nce of Downtown Enha ncements $0 $121,000 $121,000 2029 Sub-Totals $0 $121,000 $121,000 Ma i ntena nce of Downtown Enha ncements $0 $133,100 $133,100 2030 Sub-Totals $0 $133,100 $133,100 Ma i ntena nce of Downtown Enha ncements $0 $146,400 $146,400 2031 Sub-Totals $0 $146,400 $146,400 Grand Totals $0 $610,500 $610,500 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 63 City Capital Projects Fund – Economic Development Project Title Project Number Service Area Future Streetscape Improvements Downtown ED017 Economic Development Location Project Type Department Downtown New Public Works Department Priority Project contributes to the generation of new revenue; Project supports essential services; Project has a component in the Water Capital Projects Fund Project Description This project will enhance the downtown streetscapes in coordination with the downtown water main replacement project. Relationship to Comprehensive Plan Chapter 3, Page 20, Goal AP-2: Maintain a strong, mixed use downtown that is a focus for civic, business, residential, entertainment, art, culture, and recreational activities. Celebrate and strengthen connections to the James River. Project Manager Cheree Taylor, Construction Manager Projected Start Date Q1 FY 2023 Why Now Projected Completion Date Q4 FY 2037 Project continues improving economic viability and reliability of utilities long-term. Downtown growth reflects the successful revitalization of the Projected Schedule area by increasing residents and businesses. Activity Projected Date Consultant Engineering Q4 FY 2028 Construction Q4 FY 2037 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 2,850,000 Principal $28,871,000 FY 2028 - FY 2031 Planned 8,936,000 Interest 11,516,170 Remaining Need 17,085,000 Total $40,387,170 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $2,019,358 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 936,000 0 1,000,000 0 $1,936,000 Construction 2,600,000 0 2,750,000 0 3,500,000 $8,850,000 Contingency 250,000 0 250,000 0 500,000 $1,000,000 Total $2,850,000 $936,000 $3,000,000 $1,000,000 $4,000,000 $11,786,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 2,850,000 936,000 3,000,000 1,000,000 4,000,000 $11,786,000 Total $2,850,000 $936,000 $3,000,000 $1,000,000 $4,000,000 $11,786,000 Operating Budget Impact Additional annual expenses for grounds and tree maintenance, as well as trash collection (~$105,000). City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 64 City Capital Projects Fund – Economic Development Project Title Project Number Service Area Ivy Creek Innovation Park - Sites A and B Development E0029 Economic Development Location Project Type Department Ivy Creek Innovation Park New Economic Development Department Priority Project contributes to the generation of new revenue Project Description This project will result in opening two sites for industrial development in the Ivy Creek Innovation Park. Funds appropriated cover onsite infrastructure construction and permitting for road, water, sewer access, and cover mass grading, permitting and construction documents. Funds requested in FY 2027-2028 include mass grading construction. Together Sites A and B are 64 acres; Site A can accommodate a building of up to 600,000 square feet. Site B can accommodate one building of up to 50,000 square feet and another of 20,000 square feet. Relationship to Comprehensive Plan Chapter 3, Page 23, Goal ED-2: Lead and coordinate existing efforts regarding business development, encouragement of entrepreneurship, and recruitment strategies. Project Manager Marjette Upshur, Director of Economic Development and Tourism Projected Start Date Q1 FY 2024 Why Now Projected Completion Date Q2 FY 2029 The City’s economic growth is limited by a shortage of development- ready industrial sites, restricting business expansion and new investment. Projected Schedule To stay competitive, we must act now to meet market demand and Activity Projected Date attract high-quality employers. The Virginia Economic Development Consultant Engineering Q4 FY 2026 Partnership (VEDP) has designated these sites as prime for investment, Construction Q2 FY 2029 and business interest is surging following a comprehensive master plan. With due diligence complete and road construction set to begin within six months, delaying infrastructure improvements would slow momentum and increase costs. By investing now, Lynchburg leverages State funding, accelerates site readiness, and strengthens its position as a premier destination for industrial growth, job creation, and long-term economic success. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $5,650,000 Project Total Debt Expenditures Budget FY 2027 4,350,000 Principal $13,800,000 FY 2028 - FY 2031 Planned 9,170,000 Interest 5,504,594 Remaining Need 0 Total $19,304,594 Total Project Cost $19,170,000 Local Funding Percentage 74.7% Estimated Annual Debt Service $965,230 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 350,000 0 170,000 0 0 $520,000 Construction 4,000,000 4,400,000 4,600,000 0 0 $13,000,000 Total $4,350,000 $4,400,000 $4,770,000 $0 $0 $13,520,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 350,000 0 170,000 0 0 $520,000 Local: Line of Credit 3,000,000 4,400,000 4,600,000 0 0 $12,000,000 State: Economic Development Access (VDOT) 850,000 0 0 0 0 $850,000 State: VBRSP Grant (VEDP) 4,000,000 0 0 0 0 $4,000,000 Total $8,200,000 $4,400,000 $4,770,000 $0 $0 $17,370,000 Operating Budget Impact This project has the potential to generate considerable revenue for the City for industrial development. The Economic Development Authority of the City of Lynchburg was awarded a $4,000,000 grant from the Virginia Business Ready Sites Program for construction. Also received a $850,000 grant in 2025 from VDOT named Economic Development Access. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 65 City Capital Projects Fund – Economic Development Project Title Project Number Service Area Property Toolkit E0030/E0031 Economic Development Location Project Type Department Citywide New Various Department Priority Project contributes to the generation of new revenue; Project supports essential services Project Description The project would provide funding for demolition of condemned buildings to eliminate blighted conditions, improve public safety, and support strong neighborhoods. A Housing Trust Fund would also be created to remove barriers for redevelopment and create opportunities for much needed affordable and market- based housing. Demolition funding expands every other year allowing commercial properties to be addressed as well. Relationship to Comprehensive Plan A primary goal of the Comprehensive Plan is to improve the livability of the city's neighborhoods through conservation, stabilization and revitalization. Residents continue to invest time and energy to improve their neighborhoods and homes, yet some owners have allowed their properties to deteriorate leading to blighted and unsafe conditions. The Plan recommends the City take an active role in encouraging the improvement of older housing through loans and/or tax abatements/credits that make renovations more feasible. The plan also recommends expanding programs to encourage owners to fix up deteriorated property, enforcing code regulations, demolishing dilapidated structures and waiving demolition fees and liens for redevelopment projects. Project Manager Keith Wright, Neighborhood Services Manager Projected Start Date Continuing Why Now Projected Completion Date Continuing The City has approximately three hundred (300) condemned structures. The majority of the condemned structures are located within the older Projected Schedule parts of the city. While the City has been making progress through the Activity Projected Date use of the Derelict Program and City-funded demolitions, current funding Construction Continuing levels do not adequately address the need. The City funds three (3) to Miscellaneous Continuing four (4) demolitions per year and as properties become compliant, unfortunately others are added to take their place. Removing blighted structures or facilitating their redevelopment will improve public safety and create opportunities for affordable and market-based housing. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 800,000 Principal $0 FY 2028 - FY 2031 Planned 3,600,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 300,000 500,000 300,000 500,000 300,000 $1,900,000 Miscellaneous 500,000 500,000 500,000 500,000 500,000 $2,500,000 Total $800,000 $1,000,000 $800,000 $1,000,000 $800,000 $4,400,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 800,000 1,000,000 800,000 1,000,000 800,000 $4,400,000 Total $800,000 $1,000,000 $800,000 $1,000,000 $800,000 $4,400,000 Operating Budget Impact Possible Additional Staffing Requirements for Housing Component City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 66 City Capital Projects Fund – Economic Development Project Title Project Number Service Area Street and Utility Extensions to Promote Economic Development EX000 Economic Development Location Project Type Department Various New Economic Development Department Priority Project supports essential services; Project contributes to the generation of new revenue Project Description Plans for and/or construction of streets, water and sewer lines, and/or other amenity improvements to drive revenue and support private investment and site development throughout the city. Relationship to Comprehensive Plan Chapter 3, Page 24, ED-3.1 Review and amend existing or implement new City policies to maximize economic development potential. Project Manager Marjette Upshur, Director of Economic Development and Tourism Projected Start Date Continuing Why Now Projected Completion Date Continuing The City’s ability to attract and retain businesses starts with modern infrastructure. Without ready streets, water, and sewer extensions, Projected Schedule development sites remain unusable, pushing businesses elsewhere. Activity Projected Date Other localities are investing - Lynchburg must stay competitive. Contributions Continuing By funding infrastructure now, we can: • Accelerate private investment – Businesses choose cities ready for development, not years of delays • Increase tax revenue – Infrastructure drives business expansion, job creation, and property taxes. • Reduce future costs – Construction expenses continue to rise; waiting only makes projects more expensive. • Leverage state and federal funding – Many grants require shovel- ready sites. Investing today ensures Lynchburg competes for high-wage jobs, attracts new industries, and strengthens our economy. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 250,000 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Contributions 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 67 City Capital Projects Fund – Economic Development City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 68 City Capital Projects Fund – Parks and Recreation Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Parks and Recreation Allen-Morrison Site Assessment/Design 0 0 250,000 250,000 0 250,000 Armstrong Athletic Field Improvements 0 0 750,000 750,000 0 750,000 Art Studio Renovation 0 0 575,000 575,000 0 575,000 Athletic Field Maintenance Continuing 262,278 1,335,000 1,597,278 Continuing Continuing City Stadium - Scoreboard/Visitor's Side 0 0 1,000,000 1,000,000 0 1,000,000 Community Park Investment Fund Continuing 0 200,000 200,000 Continuing Continuing Creekside Trail Reconstruction/Flood-Damage Repair 600,234 300,000 0 300,000 0 900,234 Fairview Park Improvements 0 0 750,000 750,000 0 750,000 Fireman Fountain Restoration 25,000 0 250,000 250,000 0 275,000 General Park Maintenance Continuing 315,000 1,210,000 1,525,000 Continuing Continuing General Park Security Improvements Continuing 0 400,000 400,000 Continuing Continuing Heritage Park Improvements 975,000 750,000 0 750,000 0 1,725,000 Jefferson Park: Phase 2 0 0 150,000 150,000 1,000,000 1,150,000 Lynchburg Community Market Renovations 922,500 0 165,000 165,000 3,600,000 4,687,500 Miller Park Playground Replacement 0 350,000 0 350,000 0 350,000 Parks and Trails Paving and Lighting Continuing 355,000 959,000 1,314,000 Continuing Continuing Parks Tree Replacement Program Continuing 0 100,000 100,000 Continuing Continuing Perrymont Park Renovation 322,000 350,000 0 350,000 0 672,000 Riverside Park Master Plan Implementation 0 0 575,000 575,000 0 575,000 Sandusky Park Athletic Field Renovations 0 0 300,000 300,000 0 300,000 Sustainable Infrastructure Program Continuing 0 490,000 490,000 Continuing Continuing Templeton Senior Center Renovations 0 0 475,000 475,000 0 475,000 Total Proposed FY 2027 - 2031 CIP $2,844,734 $2,682,278 $9,934,000 $12,616,278 $4,600,000 $14,434,734 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 69 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Allen-Morrison Site Assessment/Design To Be Assigned Parks and Recreation Location Project Type Department Rutherford Street New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Allen-Morrison has had extensive site remediation from its past use. A conceptual plan has been completed to develop the site into a City park. This funding is to expand and update the master plan and begin the implementation of developing the site. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2028 Increasing the number of usable parks has been proven to increase the health of our citizens. "Park deserts" are defined as areas that do not have Projected Schedule a park or recreational area within 10 minutes of walking distance from Activity Projected Date them. Our department is following its mission to make outdoor recreation Architectural Services (Contractual) Q3 FY 2028 as accessible as possible to all the City's citizens. This is why we want to start what will be a long-term development of this additional park for the citizens' use. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 250,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $250,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 200,000 0 0 0 $200,000 Contingency 0 50,000 0 0 0 $50,000 Total $0 $250,000 $0 $0 $0 $250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 250,000 0 0 0 $250,000 Total $0 $250,000 $0 $0 $0 $250,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 70 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Armstrong Athletic Field Improvements To Be Assigned Parks and Recreation Location Project Type Department Armstrong Place New Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Renovate the current field at Armstrong Place to fully support athletic play, including regrading and installation of irrigation and an athletic playing surface. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Services Manager Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q4 FY 2030 The City has a shortage of multiuse playing fields for youth and adult sports. This field, which is currently unofficially used by various groups for Projected Schedule pickup play, could be used throughout the year for various sports, both Activity Projected Date adult and youth, and would help alleviate the shortage. Consultant Engineering Q1 FY 2030 Construction Q3 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $750,000 FY 2028 - FY 2031 Planned 750,000 Interest 299,163 Remaining Need 0 Total $1,049,163 Total Project Cost $750,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $52,458 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 150,000 0 $150,000 Construction 0 0 0 600,000 0 $600,000 Total $0 $0 $0 $750,000 $0 $750,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 750,000 0 $750,000 Total $0 $0 $0 $750,000 $0 $750,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 71 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Art Studio Renovation To Be Assigned Parks and Recreation Location Project Type Department Art Studio New Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Jackson Heights Art Studio Renovation project funding is for professional design, updates to existing facilities, and expansion of additional square footage either through an addition to existing building or separate new building's construction. Currently projecting to start the design/engineering planning in FY 2029 to prepare for construction in FY 2030. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2030 Jackson Heights Art Studio is an aging historical school house which needs maintenance and updates which go beyond current maintenance scope Projected Schedule and budgets. Also, due to expanding art programs at Parks and Activity Projected Date Recreation, additional square footage is needed to house them. Architectural Services (Contractual) Q1 FY 2029 Construction Q1 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 575,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $575,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 0 75,000 0 0 $75,000 Construction 0 0 0 500,000 0 $500,000 Total $0 $0 $75,000 $500,000 $0 $575,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 75,000 500,000 0 $575,000 Total $0 $0 $75,000 $500,000 $0 $575,000 Operating Budget Impact To be determined during design development phase of project. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 72 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Athletic Field Maintenance P0152 Parks and Recreation Location Project Type Department Various Maintenance Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Improvements to City-wide athletic fields and amenities. A detailed project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing This project funds many preventative maintenance repairs and upgrades to existing athletic fields and courts. Athletic fields require regular Projected Schedule maintenance, due to extremely heavy use, to be maintained in safe and Activity Projected Date playable conditions. Failure to perform this work will result in more Consultant Engineering Continuing expensive repairs later or possible injuries to their users. Construction Continuing Fencing, Lighting, and Signs Continuing Contingency Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 262,278 Principal $0 FY 2028 - FY 2031 Planned 1,335,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 20,000 $20,000 Construction 252,278 430,000 245,000 225,000 175,000 $1,327,278 Fencing, Lighting, and Signs 0 0 0 0 50,000 $50,000 Contingency 10,000 35,000 50,000 50,000 55,000 $200,000 Total $262,278 $465,000 $295,000 $275,000 $300,000 $1,597,278 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 262,278 465,000 295,000 275,000 300,000 $1,597,278 Total $262,278 $465,000 $295,000 $275,000 $300,000 $1,597,278 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 73 City Capital Projects Fund – Parks and Recreation Athletic Field Maintenance Fencing, Consultant Lighting, and Fiscal Year Project Engineering Construction Signs Contingency Annual Total Pea ks Vi ew s oftba l l fi el ds 1-7, fence repl a cement $0 $200,000 $0 $0 $200,000 Seedi ng, a era ti on a nd genera l fi el d ma i ntena nce 0 52,278 0 10,000 62,278 2027 Sub-Totals $0 $252,278 $0 $10,000 $262,278 Pea ks Vi ew fi el ds 1-3, 4-7 i n-fi el d regra di ng $0 $175,000 $0 $25,000 $200,000 Pea ks Vi ew s oftba l l fi el ds 1-7, fence repl a cement 0 200,000 0 0 200,000 Seedi ng, a era ti on a nd genera l fi el d ma i ntena nce 0 55,000 0 10,000 65,000 2028 Sub-Totals $0 $430,000 $0 $35,000 $465,000 Mi l l er Pa rk ba s eba l l fi el ds ; repl a ce/upgra de i rri ga ti on s ys tem $0 $125,000 $0 $25,000 $150,000 Seedi ng, a era ti on a nd genera l fi el d ma i ntena nce 0 120,000 0 25,000 145,000 2029 Sub-Totals $0 $245,000 $0 $50,000 $295,000 Mi l l er Pa rk ba s eba l l fi el ds ; regra de i nfi el ds $0 $125,000 $0 $25,000 $150,000 Seedi ng, a era ti on a nd genera l fi el d ma i ntena nce 0 100,000 0 25,000 125,000 2030 Sub-Totals $0 $225,000 $0 $50,000 $275,000 Genera l Fi el d Improvements $20,000 $100,000 $50,000 $30,000 $200,000 Seedi ng, a era ti on a nd genera l fi el d ma i ntena nce 0 75,000 0 25,000 100,000 2031 Sub-Totals $20,000 $175,000 $50,000 $55,000 $300,000 Grand Totals $20,000 $1,327,278 $50,000 $200,000 $1,597,278 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 74 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area City Stadium - Scoreboard/Visitor's Side To Be Assigned Parks and Recreation Location Project Type Department City Stadium (Football) New Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Renovation of the visitor's side of City Stadium to include improvements for ADA accessibility and the press box, replacement of the score/videoboard and audio system, and other needs as funds allow. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2029 The improvements and repairs are greatly needed for the visitor side of the stadium due to it being out-of-date and in need of repairs and Projected Schedule updates. Importance of this project is increasing as we continue to market Activity Projected Date it as a venue not only for City events but also outside event organizers Architectural Services (Contractual) Q4 FY 2028 and sporting organizations. These outside events include, but are not Construction Q4 FY 2028 limited to, high school, semi-pro, and college sporting events. The quality of our facilities is a factor in earning successful bids for these new and on- going events. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,000,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 75,000 40,000 0 0 $115,000 Construction 0 425,000 460,000 0 0 $885,000 Total $0 $500,000 $500,000 $0 $0 $1,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 500,000 500,000 0 0 $1,000,000 Total $0 $500,000 $500,000 $0 $0 $1,000,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 75 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Community Park Investment Fund P0123 Parks and Recreation Location Project Type Department Various New Parks and Recreation Department Priority Project contributes to the generation of new revenue; Project required to support important but not essential services Project Description Funding to be used in combination with community funds to improve parks, centers and trails throughout the City. Relationship to Comprehensive Plan Chapter 13, Page 7, Goal 4.B: Explore alternate funding methods for Parks and Recreation. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing This program has been popular over the past years and has helped complement funding for several large projects in our parks system over Projected Schedule that time such as the Kiwanis Centennial Riverfront Playground and in Activity Projected Date years past the half-pipe addition at the Rotary Centennial Skate Park. Construction Continuing Miscellaneous Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 200,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 0 40,000 40,000 40,000 40,000 $160,000 Miscellaneous 0 10,000 10,000 10,000 10,000 $40,000 Total $0 $50,000 $50,000 $50,000 $50,000 $200,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 50,000 50,000 50,000 50,000 $200,000 Total $0 $50,000 $50,000 $50,000 $50,000 $200,000 Operating Budget Impact To be determined on a project-by-project basis. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 76 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Creekside Trail Reconstruction/Flood-Damage Repair P0169 Parks and Recreation Location Project Type Department Creekside Trail New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Rebuild the section of the Creekside Trail between the east and west Langhorne suspension bridges. Work includes stabilization of the creek bank and reconstruction of the trail connecting the bridges. Additional funding to insure completion of catwalks and trail back to Blackwater Creek Park - connecting to University of Lynchburg. Relationship to Comprehensive Plan Chapter 3, Page 29, Goal PR-3 Recreation. Provide access to parks, trails, and recreation facilities and programs. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Services Manager Projected Start Date Q1 FY 2021 Why Now Projected Completion Date Q4 FY 2027 This section of trail was destroyed, along with the bridges that connect it to the rest of the trail system in the flood event in August 2018. This Projected Schedule funding request is timed to correlate with the rebuilding of small bridges Activity Projected Date and catwalks allowing the section to be completely reopened. Consultant Engineering Q1 FY 2021 Construction Q4 FY 2023 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $600,234 Project Total Debt Expenditures Budget FY 2027 300,000 Principal $793,763 FY 2028 - FY 2031 Planned 0 Interest 316,619 Remaining Need 0 Total $1,110,382 Total Project Cost $900,234 Local Funding Percentage 100.0% Estimated Annual Debt Service $55,519 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 300,000 0 0 0 0 $300,000 Total $300,000 $0 $0 $0 $0 $300,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 300,000 0 0 0 0 $300,000 Total $300,000 $0 $0 $0 $0 $300,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 77 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Fairview Park Improvements To Be Assigned Parks and Recreation Location Project Type Department Fairview Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description General park and grounds improvements to include: athletic-field improvements for youth recreation leagues including grading and turf improvements, field lighting, additional parking along school lane, a picnic pavilion, and walking paths around the field and through the woods as addressed in the Fairview Heights Walkable Watershed Plan (August 2016). Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Services Manager Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2028 This park space has remained underdeveloped for decades and the community needs the additional amenities proposed in this project. Parks Projected Schedule and Rec is facing a shortage of lighted Athletic Fields for the number of Activity Projected Date youth sports that are desiring to utilize city facilities. Including Central Architectural Services (Contractual) Q1 FY 2028 Virginia United (Soccer), Blue Ridge Lacrosse, Youth football, and a Construction Q3 FY 2028 proposed youth Flag Football League. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $750,000 FY 2028 - FY 2031 Planned 750,000 Interest 299,163 Remaining Need 0 Total $1,049,163 Total Project Cost $750,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $52,458 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 150,000 0 0 0 $150,000 Construction 0 600,000 0 0 0 $600,000 Total $0 $750,000 $0 $0 $0 $750,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 750,000 0 0 0 $750,000 Total $0 $750,000 $0 $0 $0 $750,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 78 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Fireman Fountain Restoration P0182 Parks and Recreation Location Project Type Department Miller Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description The Fireman Fountain is a historical feature of Miller Park not far from the Aviary. Over the years, it has growing need for renovations due to its age and use. This project is to renovate the existing fountain, re- do the landscaping, and add hardscaping. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2028 The project has been planned for many years as the fountain has fallen into disrepair. Along with funds being raised by the Lynchburg Fireman Projected Schedule Association, we wish to proceed with refreshing the existing construction Activity Projected Date plans and seek a general contractor to perform the renovation. Consultant Engineering Q1 FY 2028 Continuing to wait on this project will increase its cost over time due to Construction Q3 FY 2028 continued disintegration of the existing fountain unless it is properly preserved. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $25,000 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 250,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $275,000 Local Funding Percentage 90.9% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 20,000 0 0 0 $20,000 Construction 0 230,000 0 0 0 $230,000 Total $0 $250,000 $0 $0 $0 $250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 250,000 0 0 0 $250,000 Total $0 $250,000 $0 $0 $0 $250,000 Operating Budget Impact Decreased maintenance and repair costs are anticipated. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 79 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area General Park Maintenance P0153 Parks and Recreation Location Project Type Department Various Maintenance Parks and Recreation Department Priority Project required to support important but not essential services Project Description Improvements and renovations to park playgrounds, signage, fencing and other amenities and features. A detailed project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing This project funds many preventative maintenance repairs and upgrades to existing playground equipment and other park amenities. This Projected Schedule maintenance and repair work will help alleviate unsafe situations in our Activity Projected Date parks as well as prevent more-expensive repairs or replacements in the Construction Continuing future. Miscellaneous Continuing Contingency Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 315,000 Principal $0 FY 2028 - FY 2031 Planned 1,210,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 261,000 230,000 200,000 225,000 310,000 $1,226,000 Miscellaneous 28,000 25,000 35,000 50,000 35,000 $173,000 Contingency 26,000 10,000 30,000 25,000 35,000 $126,000 Total $315,000 $265,000 $265,000 $300,000 $380,000 $1,525,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 315,000 265,000 265,000 300,000 380,000 $1,525,000 Total $315,000 $265,000 $265,000 $300,000 $380,000 $1,525,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 80 City Capital Projects Fund – Parks and Recreation General Park Maintenance Fiscal Year Project Construction Miscellaneous Contingency Annual Total Fa i vi ew pl a yground repl a cement $180,000 $0 $10,000 $190,000 Genera l s i gna ge, fenci ng, a nd a meni ti es 11,000 8,000 4,000 23,000 Ska tepa rk ma i ntena nce a nd i mprovements 10,000 5,000 5,000 20,000 Va l l ey Vi ew pl a yl ot i mprovements 60,000 15,000 7,000 82,000 2027 Sub-Totals $261,000 $28,000 $26,000 $315,000 Da ni el s Hi l l pl a yground repl a cement $180,000 $0 $5,000 $185,000 Genera l s i gna ge, fenci ng, a nd a meni ti es 0 25,000 0 25,000 Ska tepa rk ma i ntena nce a nd i mprovements 50,000 0 5,000 55,000 2028 Sub-Totals $230,000 $25,000 $10,000 $265,000 Genera l s i gna ge, fenci ng, a nd a meni ti es $0 $35,000 $0 $35,000 Ska tepa rk ma i ntena nce a nd i mprovements 50,000 0 15,000 65,000 Yoder Center pl a yground repl a cement 150,000 0 15,000 165,000 2029 Sub-Totals $200,000 $35,000 $30,000 $265,000 Fort Avenue Nei ghborhood Pa rk pl a yground repl a cement $150,000 $0 $5,000 $155,000 Genera l s i gna ge, fenci ng, a nd a meni ti es 55,000 50,000 10,000 115,000 Ska tepa rk ma i ntena nce a nd i mprovements 20,000 0 10,000 30,000 2030 Sub-Totals $225,000 $50,000 $25,000 $300,000 Bi ggers Nei ghborhood Pa rk pl a ycore $180,000 $0 $20,000 $200,000 Genera l s i gna ge, fenci ng, a nd a meni ti es 0 35,000 0 35,000 Wes tover Nei ghborhood Pa rk pl a yground repl a cement 130,000 0 15,000 145,000 2031 Sub-Totals $310,000 $35,000 $35,000 $380,000 Grand Totals Grand Totals $1,226,000 $173,000 $126,000 $1,525,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 81 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area General Park Security Improvements P0183 Parks and Recreation Location Project Type Department Various New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Improvements to parks and facilities including site lighting, cameras, and other security measures to increase safety for citizens. These projects will follow recommended improvements called for by LPD Security Assessments which are currently underway starting with Miller Park. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing Funding is needed for improvements including better lighting and security to foster better safety throughout the City Parks System. Parks and Projected Schedule Recreation has been consulting with the Community Action Team at LPD Activity Projected Date to develop Security Plans park by park, this project funding will help start Consultant Engineering Continuing implementing the needed improvements. Construction Continuing Fencing, Lighting, and Signs Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 400,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 20,000 20,000 20,000 20,000 $80,000 Construction 0 60,000 60,000 60,000 60,000 $240,000 Fencing, Lighting, and Signs 0 20,000 20,000 20,000 20,000 $80,000 Total $0 $100,000 $100,000 $100,000 $100,000 $400,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 100,000 100,000 100,000 100,000 $400,000 Total $0 $100,000 $100,000 $100,000 $100,000 $400,000 Operating Budget Impact Annual maintenance and operating costs will be determined on a project-by-project basis. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 82 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Heritage Park Improvements P0181 Parks and Recreation Location Project Type Department Heritage Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description This project is to fund a park master plan and its implementation via new upgrades mainly of the City School's "side of the park." This project shall include park features such as playground, pavilion, and walking loop which the current park is missing. Master planning for the park is currently underway. Construction is projected to begin in FY 2027. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2023 Why Now Projected Completion Date Q4 FY 2027 This area of the city has been identified as a park desert and, as such, has been historically under-served with a very-limited amount of park space. Projected Schedule Activity Projected Date Consultant Engineering Q4 FY 2026 Construction Q4 FY 2027 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $975,000 Project Total Debt Expenditures Budget FY 2027 750,000 Principal $1,000,000 FY 2028 - FY 2031 Planned 0 Interest 398,884 Remaining Need 0 Total $1,398,884 Total Project Cost $1,725,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $69,944 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 750,000 0 0 0 0 $750,000 Total $750,000 $0 $0 $0 $0 $750,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 750,000 0 0 0 0 $750,000 Total $750,000 $0 $0 $0 $0 $750,000 Operating Budget Impact Annual maintenance needs and costs will be determined during design development. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 83 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Jefferson Park: Phase 2 To Be Assigned Parks and Recreation Location Project Type Department Jefferson Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Jefferson Park has long needed upgrades to better provide recreation to the underserved Dearington Neighborhood. The City started on Phase 1 of the park's updates, which was funded by a Community Development Block Grant in 2021. Phase 2 would be the continuation of this same project. This could include additional amenities on the community's converted plaza area, trails, exercise equipment, interpretive installations memorializing local historic figures, and additional park improvements. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-1.7 Include interpretive signage in parks, greenways and blueways to promote a better understanding of the historic, cultural and environmental resources. Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of city residents, placing emphasis on underserved populations. Chapter 11: Parks & Recreation - Park & Facility Improvement Several parks, including Miller and Riverside Parks, contain historic City Beautiful landscapes that need to be preserved, improved and interpreted. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2033 Jefferson Park's new master plan was a large part of the Dearington Neighborhood Plan adopted into the City's Comprehensive Plan in 2022. Projected Schedule This project is Phase 2 of this on-going project and the continuation of the Activity Projected Date improvements as outlined in the new Master Plan. Architectural Services (Contractual) Q1 FY 2031 Construction Q1 FY 2033 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $1,150,000 FY 2028 - FY 2031 Planned 150,000 Interest 458,716 Remaining Need 1,000,000 Total $1,608,716 Total Project Cost $1,150,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $80,436 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 0 0 0 150,000 $150,000 Total $0 $0 $0 $0 $150,000 $150,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 150,000 $150,000 Total $0 $0 $0 $0 $150,000 $150,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 84 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Lynchburg Community Market Renovations P0172 Parks and Recreation Location Project Type Department Lynchburg Community Market Maintenance Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Secure the architecture and engineering designs to include cost estimates to implement the indoor recommendations that include eliminating the existing interior rows that are parallel with Main Street. Implement large stand-alone kiosks that are self-sufficient and border the perimeter of centralized seating area. Relationship to Comprehensive Plan Chapter 3, Page 15, LU-2.6 Promote the economic vitality of commercial corridors and efficient use of employment areas through: • Coordination of public and private sector investment that continue to enhance their function and attractiveness; and • Protection of the areas from encroachment of uses that would inhibit their efficient use. Chapter 3, Page 15, LU-2.7 Support the revitalization of existing development and new neighborhood- oriented mixed-use development in locations where such uses will promote stability and improvement Chapter 3, Page 15, LU-2.8 Establish appropriate access management strategies and internal circulation patterns along commercial corridors to improve public safety and the long-term viability of these corridors. Project Manager To be determined Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2034 Projects in the Downtown 2040 Master Plan were prioritized in January of 2020 and implementing the Wendell Plan (Lynchburg Community Projected Schedule Market Renovation) was an identified top priority. Implementation of Activity Projected Date indoor recommendations was a short-term strategy to be implemented Architectural Services (Contractual) Q4 FY 2034 in 1-5 years, while Community Market renovation including completion Construction Q4 FY 2034 of the plaza design and coordination with Downtown Streetscape Project Contingency Q4 FY 2034 was to be implemented in 6-10 years. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $922,500 Project Total Debt Expenditures Budget FY 2027 0 Principal $4,605,000 FY 2028 - FY 2031 Planned 165,000 Interest 1,836,859 Remaining Need 3,600,000 Total $6,441,859 Total Project Cost $4,687,500 Local Funding Percentage 100.0% Estimated Annual Debt Service $322,093 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 0 0 0 0 165,000 $165,000 Total $0 $0 $0 $0 $165,000 $165,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 0 $0 Total $0 $0 $0 $0 $0 $0 Operating Budget Impact Unknown at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 85 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Miller Park Playground Replacement To Be Assigned Parks and Recreation Location Project Type Department Miller Park Maintenance Parks and Recreation Department Priority Project required to support important but not essential services Project Description Replacement of the playground at Miller Park Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Service Manager Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q3 FY 2027 The playground equipment is nearing the end of its maintainable useful life (will be nearly 20 years old by the time it's replaced). The aim is to Projected Schedule replace this alongside the Miller Park Pool replacement while the general Activity Projected Date area of the park is a construction zone, and to reopen both new assets at Construction Q3 FY 2027 the same time. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 350,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need 0 Total $0 Total Project Cost $350,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 350,000 0 0 0 0 $350,000 Total $350,000 $0 $0 $0 $0 $350,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 350,000 0 0 0 0 $350,000 Total $350,000 $0 $0 $0 $0 $350,000 Operating Budget Impact None anticipated; this is replacement of existing equipment. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 86 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Parks and Trails Paving and Lighting P0156 Parks and Recreation Location Project Type Department Various Maintenance Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Renovation of park athletic courts, trails, walks, steps, parking lots, and lighting. A detailed project list is attached. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing This project funds many preventative maintenance repairs and upgrades to existing trails, athletic courts, and parking lots. This maintenance and Projected Schedule repair work is needed to extend asset lives and prevent more expensive Activity Projected Date repairs or replacements in the future. Consultant Engineering Continuing Construction Continuing Miscellaneous Continuing Contingency Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 355,000 Principal $0 FY 2028 - FY 2031 Planned 959,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 5,000 0 0 5,000 0 $10,000 Construction 275,000 258,000 210,000 125,000 205,000 $1,073,000 Miscellaneous 50,000 0 0 0 0 $50,000 Contingency 25,000 40,000 36,000 30,000 50,000 $181,000 Total $355,000 $298,000 $246,000 $160,000 $255,000 $1,314,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 355,000 298,000 246,000 160,000 255,000 $1,314,000 Total $355,000 $298,000 $246,000 $160,000 $255,000 $1,314,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 87 City Capital Projects Fund – Parks and Recreation Parks and Trails Paving and Lighting Consultant Fiscal Year Project Engineering Construction Miscellaneous Contingency Annual Total Mi l l er Pa rk ba s ketba l l court res urfa ci ng $0 $50,000 $0 $10,000 $60,000 Mi s cel l a neous l i ghti ng a nd el ectri ca l i mprovements 5,000 75,000 50,000 0 130,000 Mi s cel l a neous pa rki ng l ot repa i rs /res urfa ci ng 0 150,000 0 15,000 165,000 2027 Sub-Totals $5,000 $275,000 $50,000 $25,000 $355,000 Bi ggers Pa rk ba s ketba l l court res urfa ci ng $0 $20,000 $0 $5,000 $25,000 Mi l l er Pa rk pa thwa ys repa i rs /repl a cement 0 98,000 0 0 98,000 Mi s cel l a neous l i ghti ng a nd el ectri ca l i mprovements 0 55,000 0 15,000 70,000 Mi s cel l a neous pa rki ng l ot repa i rs /res urfa ci ng 0 65,000 0 15,000 80,000 Ri vers i de Pa rk ba s ketba l l court res urfa ce 0 20,000 0 5,000 25,000 2028 Sub-Totals $0 $258,000 $0 $40,000 $298,000 Fort Avenue Pa rk ba s ketba l l court res urfa ci ng $0 $20,000 $0 $5,000 $25,000 Mi s cel l a neous l i ghti ng a nd el ectri ca l i mprovements 0 60,000 0 6,000 66,000 Mi s cel l a neous pa rki ng l ot repa i rs /res urfa ci ng 0 65,000 0 15,000 80,000 Ri vers i de Pa rk tenni s court res urfa ci ng 0 65,000 0 10,000 75,000 2029 Sub-Totals $0 $210,000 $0 $36,000 $246,000 Mi s cel l a neous l i ghti ng a nd el ectri ca l i mprovements $0 $40,000 $0 $10,000 $50,000 Mi s cel l a neous pa rki ng l ot repa i rs /res urfa ci ng 5,000 65,000 0 15,000 85,000 Wes tover Pa rk ba s ketba l l court res urfa ci ng 0 20,000 0 5,000 25,000 2030 Sub-Totals $5,000 $125,000 $0 $30,000 $160,000 Col l ege Hi l l Center ba s ketba l l court res urfa ci ng $0 $20,000 $0 $5,000 $25,000 Di a mond Hi l l Center ba s ketba l l court res urfa ci ng 0 20,000 0 5,000 25,000 Mi s cel l a neous pa rki ng l ot repa i rs /res urfa ci ng 0 65,000 0 15,000 80,000 Pea ks Vi ew Pa rk tenni s court res urfa ci ng 0 100,000 0 25,000 125,000 2031 Sub-Totals $0 $205,000 $0 $50,000 $255,000 Grand Totals $10,000 $1,073,000 $50,000 $181,000 $1,314,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 88 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Parks Tree Replacement Program P0173 Parks and Recreation Location Project Type Department Various Maintenance Parks and Recreation Department Priority Project required to support important but not essential services Project Description Annual replacement of trees throughout our parks systems. Tree planting needs will be assessed regularly with the help of Public Work's arborist to create plans on where new plants will serve the City the best. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-1-8 Develop resource management plans for all-natural areas within the park and trails system. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing Canopy coverage is very important for natural cooling to fight "heat island effect" in urban areas, storm water management, air quality, etc. Projected Schedule Activity Projected Date Miscellaneous Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 100,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Miscellaneous 0 25,000 25,000 25,000 25,000 $100,000 Total $0 $25,000 $25,000 $25,000 $25,000 $100,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 25,000 25,000 25,000 25,000 $100,000 Total $0 $25,000 $25,000 $25,000 $25,000 $100,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 89 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Perrymont Park Renovation P0185 Parks and Recreation Location Project Type Department Perrymont Park Maintenance Parks and Recreation Department Priority Project required to support important but not essential services Project Description Perrymont Park renovations and improvements began in FY 2026 with a new Dog Park and Pathways funded by local donations and federal and state grants. The goal is to complete the project to include an outdoor classroom area/greenhouse for the neighboring elementary school, added lighting to the multi- purpose athletic field, and other park amenities. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Service Manager Projected Start Date Q4 FY 2024 Why Now Projected Completion Date Q4 FY 2027 We previously received $322,000 in grant funding for this project, which will allow us to complete the pathways and dog park for which they were Projected Schedule intended. The funding in this request is to complete many of the items Activity Projected Date that were presented to the public, beyond those initial improvements, Architectural Services (Contractual) Q4 FY 2024 such as the field lighting and outdoor classroom, that would substantially Construction Q2 FY 2026 complete the park. This work would be better and more-efficiently completed now, while we're already working on the park, rather than as a completely new project down the road. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $322,000 Project Total Debt Expenditures Budget FY 2027 350,000 Principal $350,000 FY 2028 - FY 2031 Planned 0 Interest 139,609 Remaining Need 0 Total $489,609 Total Project Cost $672,000 Local Funding Percentage 52.1% Estimated Annual Debt Service $24,480 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 350,000 0 0 0 0 $350,000 Total $350,000 $0 $0 $0 $0 $350,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Grants 153,000 0 0 0 0 $153,000 State: Grants 169,000 0 0 0 0 $169,000 Local: Line of Credit 350,000 0 0 0 0 $350,000 Total $672,000 $0 $0 $0 $0 $672,000 Operating Budget Impact May add athletic-field maintenance requirement not currently addressed City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 90 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Riverside Park Master Plan Implementation To Be Assigned Parks and Recreation Location Project Type Department Riverside Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Riverside Pool is the most significantly historic pool in the City of Lynchburg. It has been closed for operations since 1961, but is still visible as it was only partially filled in. The master plan for Riverside Park includes renovation of the pool area into a space of reflection and reconciliation. In order to do this, our steering committee recommends creating an educational area about the history of civil rights in Lynchburg, with interpretation signage and an oral history kiosk, landscaping, and includes an amphitheater, as described in the Master Plan, for outdoor performance space. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-1.7 Include interpretive signage in parks, greenways and blueways to promote a better understanding of the historic, cultural and environmental resources. Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of city residents, placing emphasis on underserved populations. Chapter 9: History, Culture, Arts & Education - Enhancement of Rivermont Historic District, which includes this portion of Riverside Park; Chapter 11: Parks & Recreation - Park & Facility Improvement (Riverside mentioned specifically) Several parks, including Miller and Riverside Parks, contain historic City Beautiful landscapes that need to be preserved, improved and interpreted. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2030 We are actively pursuing grant funding from the National Park Service to implement preservation and interpretation of sites intrinsic to civil rights. Projected Schedule We were informed by the Virginia Department of Historic Resources that Activity Projected Date this is a very unique opportunity due to the remnants of the Riverside Architectural Services (Contractual) Q1 FY 2029 Pool that are still extant and visible, and that they are located within a Construction Q1 FY 2030 public park. They are providing technical assistance to us with paperwork and background information in these efforts. This grant funding will require a local match. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 575,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $575,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 0 75,000 500,000 0 $575,000 Total $0 $0 $75,000 $500,000 $0 $575,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 75,000 500,000 0 $575,000 Total $0 $0 $75,000 $500,000 $0 $575,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 91 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Sandusky Park Athletic Field Renovations To Be Assigned Parks and Recreation Location Project Type Department Sandusky Park New Parks and Recreation Department Priority Project required to support important but not essential services Project Description Renovate the current field at Sandusky Park to fully support athletic play, including regrading and installation of irrigation and an athletic playing surface. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Howard Covey, Parks Services Manager Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2029 The City has a shortage of multiuse playing fields for youth and adult sports. This field, which is currently unofficially used by various groups for Projected Schedule pickup play, could be used throughout the year for various sports, both Activity Projected Date adult and youth, and would help alleviate the shortage. Consultant Engineering Q1 FY 2029 Construction Q3 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 300,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $300,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 60,000 0 0 $60,000 Construction 0 0 240,000 0 0 $240,000 Total $0 $0 $300,000 $0 $0 $300,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 300,000 0 0 $300,000 Total $0 $0 $300,000 $0 $0 $300,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 92 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Sustainable Infrastructure Program P0175 Parks and Recreation Location Project Type Department Various New Parks and Recreation Department Priority Project required to support important but not essential services Project Description This project involves increasing the environment sustainability of new and existing park properties and facilities throughout the City. This shall include but not limited to installation of renewable-energy solutions (such as solar), water-quality enhancers (such as rain gardens), and educational installations on sustainability. Relationship to Comprehensive Plan Chapter 3, Page 29, PR-2.5 Fully utilize parks, trails and facilities to meet the recreational needs of City residents, placing emphasis on underserved populations. Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Continuing Why Now Projected Completion Date Continuing With this funding, we will be able to retrofit existing properties and increase our environmental sustainability across our parks systems and Projected Schedule facilities. This funding will help our City increase its efforts protecting our Activity Projected Date natural resources for generations to come. This is especially important in Consultant Engineering Continuing a city that has so many natural resources that need protection. At the Construction Continuing same time, these improvements and projects should result in decreased Miscellaneous Continuing operating costs, such as utility bills. Contingency Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 490,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 75,000 0 0 $75,000 Construction 0 50,000 50,000 115,000 125,000 $340,000 Contingency 0 10,000 15,000 25,000 25,000 $75,000 Total $0 $60,000 $140,000 $140,000 $150,000 $490,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 60,000 140,000 140,000 150,000 $490,000 Total $0 $60,000 $140,000 $140,000 $150,000 $490,000 Operating Budget Impact To be determined. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 93 City Capital Projects Fund – Parks and Recreation Sustainable Infrastructure Program Consultant Fiscal Year Project Engineering Construction Miscellaneous Contingency Annual Total $0 $0 $0 $0 $0 2027 Sub-Totals $0 $0 $0 $0 $0 Inva s i ve pl a nt remova l a nd repl a cement $0 $35,000 $0 $5,000 $40,000 Sus ta i na bl e ga rden ma i ntena nce a nd upgra des 0 15,000 0 5,000 20,000 2028 Sub-Totals $0 $50,000 $0 $10,000 $60,000 Inva s i ve pl a nt remova l a nd repl a cement $0 $35,000 $0 $5,000 $40,000 Pa rk s ys tem s ol a r fea s i bi l i ty s tudy 75,000 0 0 5,000 80,000 Sus ta i na bl e ga rden ma i ntena nce a nd upgra des 0 15,000 0 5,000 20,000 2029 Sub-Totals $75,000 $50,000 $0 $15,000 $140,000 Inva s i ve pl a nt remova l a nd repl a cement $0 $35,000 $0 $5,000 $40,000 Sol a r convers i on i mpl ementa ti on 0 65,000 0 15,000 80,000 Sus ta i na bl e ga rden ma i ntena nce a nd upgra des 0 15,000 0 5,000 20,000 2030 Sub-Totals $0 $115,000 $0 $25,000 $140,000 Inva s i ve pl a nt remova l a nd repl a cement $0 $35,000 $0 $5,000 $40,000 Sol a r convers i on i mpl ementa ti on 0 75,000 0 15,000 90,000 Sus ta i na bl e ga rden ma i ntena nce a nd upgra des 0 15,000 0 5,000 20,000 2031 Sub-Totals $0 $125,000 $0 $25,000 $150,000 Grand Totals $75,000 $340,000 $0 $75,000 $490,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 94 City Capital Projects Fund – Parks and Recreation Project Title Project Number Service Area Templeton Senior Center Renovations To Be Assigned Parks and Recreation Location Project Type Department Templeton Senior Center New Parks and Recreation Department Priority Project required to support important but not essential services; Project contributes to the generation of new revenue Project Description Interior and exterior renovation and repairs which are much needed due to the aging building and heavy use. Currently projecting to start the design/engineering planning in FY 2028 to prepare for construction in FY 2029. Relationship to Comprehensive Plan Chapter 3, Page 37, PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Wyatt Woody, Director of Parks and Recreation Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2030 Templeton Senior Center currently needs renovations and repairs that are well beyond maintenance activities and budgets. This funding will provide Projected Schedule both design and construction funding for these updates and repairs. Activity Projected Date Architectural Services (Contractual) Q4 FY 2028 Construction Q4 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 475,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $475,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 75,000 0 0 0 $75,000 Construction 0 0 400,000 0 0 $400,000 Total $0 $75,000 $400,000 $0 $0 $475,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 75,000 400,000 0 0 $475,000 Total $0 $75,000 $400,000 $0 $0 $475,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 95 City Capital Projects Fund – Parks and Recreation City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 96 City Capital Projects Fund – Miscellaneous Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Miscellaneous Alerting System at Existing Fire Stations 0 0 1,080,000 1,080,000 0 1,080,000 Computer Aided Dispatch Replacement 0 0 2,800,000 2,800,000 0 2,800,000 Petroleum Storage 0 50,000 0 50,000 0 50,000 Police Records Management System 0 0 2,464,523 2,464,523 0 2,464,523 Radio Replacement Continuing 750,000 1,100,000 1,850,000 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $0 $800,000 $7,444,523 $8,244,523 $0 $6,394,523 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 97 City Capital Projects Fund – Miscellaneous Project Title Project Number Service Area Alerting System at Existing Fire Stations To Be Assigned Miscellaneous Location Project Type Department Existing Fire Stations New Fire Department Priority Project supports essential services Project Description The alerting system is an advanced automated dispatch and fire station alerting solution designed to improve firefighter health and safety, decrease firefighter turnout and emergency response times, and reduce dispatcher workload. The system uses graduated notifications to alert only the necessary staff, which studies have shown would improve firefighters’ long-term cardiovascular health. It integrates with computer-aided dispatch (CAD) systems to deliver real-time alerts through audio, visual, and mobile notifications. The system supports features like automated voice dispatching, zoned station alerts, lighting controls, and integration with turnout timers to enhance situational awareness and streamline fire and EMS response operations. Fire Station 9 will have this system installed during construction. This project entails outfitting Stations 1-8 at a cost of approximately $135,000 per station. Relationship to Comprehensive Plan Not Applicable Project Manager To Be Determined Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q4 FY 2030 This system enhances response times, improves situational awareness, and ensures reliable, automated dispatching, while reducing cardiac Projected Schedule stress on first responders. With its CAD integration, zoned and graduated Activity Projected Date alerts through multiple pathways and redundancy features that Equipment Q4 FY 2030 streamline operations, the new system will increase efficiency and public safety. Much of the current alerting systems infrastructure is circa 1970s technology. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,080,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,080,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Equipment 0 0 0 1,080,000 0 $1,080,000 Total $0 $0 $0 $1,080,000 $0 $1,080,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 0 1,080,000 0 $1,080,000 Total $0 $0 $0 $1,080,000 $0 $1,080,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 98 City Capital Projects Fund – Miscellaneous Project Title Project Number Service Area Computer Aided Dispatch Replacement ME019 Miscellaneous Location Project Type Department 3621 Candlers Mountain Rd New Various Department Priority Project supports essential services Project Description The computer-aided dispatch system (CAD) is a vital call management platform that supports the Police and Fire Departments by delivering timely and efficient information for service calls. While the current system has served the City well for over 20 years, advancements in technology and the evolving needs of the departments present an opportunity to modernize and enhance our capabilities. This project will focus on upgrading to state-of-the-art software and hardware, ensuring seamless integration with other City systems. The initiative will also include updating interconnected servers, PCs, tablets, and software used by the Police and Fire Departments, paving the way for a more responsive and effective public safety infrastructure. The current CIP separates the CAD project from the Police Records Management System project due to the challenge of finding a vendor able to provide a comprehensive solution meeting the full range of requirements for both systems. Relationship to Comprehensive Plan Not Applicable Project Manager To Be Determined Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q1 FY 2031 With advancements in technology and evolving public safety needs, the City's 20-year-old computer-aided dispatch system needs modernization. Projected Schedule This project will implement state-of-the-art software and hardware, Activity Projected Date ensuring seamless integration with City systems and significantly Consultant Engineering Q2 FY 2030 enhancing public safety infrastructure. Equipment Q1 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 2,800,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $2,800,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Equipment 0 0 0 0 2,800,000 $2,800,000 Total $0 $0 $0 $0 $2,800,000 $2,800,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 0 0 2,800,000 $2,800,000 Total $0 $0 $0 $0 $2,800,000 $2,800,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 99 City Capital Projects Fund – Miscellaneous Project Title Project Number Service Area Petroleum Storage To Be Assigned Miscellaneous Location Project Type Department Fleet Services Facility New Fleet Department Priority Project supports essential services Project Description Fleet Services needs to expand the storage capacity for vehicle and equipment parts, and petroleum products. The additional storage would be a simple add-on to the existing room within the Fleet facility. The addition would be a simple steel frame and outside skin, and a small extension to the existing concrete pad. Inside would be the addition of lighting, insulation, a new entrance doorway, and a small heater. There would need to be a small modification to the existing curb to allow a ramp for moving pallets into the new area. Relationship to Comprehensive Plan PU-1.3 Continue to maintain the existing City-owned infrastructure systems, through replacement or rehabilitation when required.PFS-1.1 Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Director of Fleet Services Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q2 FY 2027 Recent years have added a great number of new lubricants required for modern vehicles, to include engine and transmission oils and specialized Projected Schedule coolants. Currently we purchase these items in individual quart and Activity Projected Date gallon quantities due to a lack of bulk storage space. Purchasing these Consultant Engineering Q1 FY 2027 items individually increases costs by 200-300%. The cost of the project Construction Q2 FY 2027 would be offset by the savings achieved within the first two years. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 50,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need 0 Total $0 Total Project Cost $50,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 5,000 0 0 0 0 $5,000 Construction 45,000 0 0 0 0 $45,000 Total $50,000 $0 $0 $0 $0 $50,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 50,000 0 0 0 0 $50,000 Total $50,000 $0 $0 $0 $0 $50,000 Operating Budget Impact Added efficiency. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 100 City Capital Projects Fund – Miscellaneous Project Title Project Number Service Area Police Records Management System To Be Assigned Miscellaneous Location Project Type Department 3405 Odd Fellows Road New Police - Emergency Communications Department Priority Project supports essential services Project Description The Records Management System (RMS) replacement project aims to implement a modern, efficient solution for managing, storing, and accessing law enforcement records. The new system will enhance data accuracy, streamline case management, and improve compliance with legal requirements. Key benefits include better integration with other public safety tools, faster search and retrieval capabilities, and improved security for sensitive data—ultimately supporting operational effectiveness and future growth. An initial investment of $2,464,000 is required to fund system acquisition and implementation. Once the new RMS is fully operational, ongoing costs will be absorbed into the department’s existing budget, as it will replace the current RMS system. Relationship to Comprehensive Plan Not Applicable Project Manager To Be Determined Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2030 With advancements in technology and evolving public safety needs, the City's 20-year old RMS needs modernization. This project will implement Projected Schedule state-of-the-art software and hardware, ensuring seamless integration Activity Projected Date with City systems and significantly enhancing public safety infrastructure. Equipment Q1 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 2,464,523 Interest 0 Remaining Need 0 Total $0 Total Project Cost $2,464,523 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Technology 0 954,841 754,841 754,841 0 $2,464,523 Total $0 $954,841 $754,841 $754,841 $0 $2,464,523 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 954,841 754,841 754,841 0 $2,464,523 Total $0 $954,841 $754,841 $754,841 $0 $2,464,523 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 101 City Capital Projects Fund – Miscellaneous Project Title Project Number Service Area Radio Replacement ME017 Miscellaneous Location Project Type Department 3621 Candlers Mountain Rd Maintenance Various Department Priority Project supports essential services Project Description Replacement of all public safety mobile (in-vehicle) radios will be replaced in FY 2027. All future listed years are for the intended ongoing replacement of aging radios as needed rather than waiting and trying to replace all radios at once. Relationship to Comprehensive Plan Not Applicable Project Manager Daniel Davis, Deputy Director of Information Technology for Public Safety Projected Start Date Continuing Why Now Projected Completion Date Continuing Vehicle mobile radios will reach "end of manufacturing" status, these devices need to be replaced during FY 2027 per manufacturer. The Projected Schedule $750,000 would cover replacing all public safety vehicle mobile radios. Activity Projected Date The cost increase from the previous estimated amount of $650,000 is due Equipment Continuing to inflation costs. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 750,000 Principal $0 FY 2028 - FY 2031 Planned 1,100,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Equipment 750,000 275,000 275,000 275,000 275,000 $1,850,000 Total $750,000 $275,000 $275,000 $275,000 $275,000 $1,850,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 750,000 275,000 275,000 275,000 275,000 $1,850,000 Total $750,000 $275,000 $275,000 $275,000 $275,000 $1,850,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 102 City Capital Projects Fund – Reserves Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Reserves Fire Station #9 Maintenance Reserve Continuing 62,000 248,000 310,000 Continuing Continuing Lynchburg City Stadium Capital Maintenance Reserve Continuing 150,000 600,000 750,000 Continuing Continuing Snow, Street, and Bridge Reserve Continuing 250,000 1,000,000 1,250,000 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $0 $462,000 $1,848,000 $2,310,000 $0 $0 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 103 City Capital Projects Fund – Reserves Project Title Project Number Service Area Fire Station #9 Maintenance Reserve To Be Assigned Reserves Location Project Type Department N/A Maintenance Public Works Department Priority Project supports essential services Project Description Per the lease agreement with Liberty University for Fire Station #9 a capital reserve fund shall be established and $62,000 budgeted per year. Funds are "for the Tenant’s use in performing future capital improvements to the Premises and allocating expenditures for items of deferred Tenant maintenance for major systems or supports including, but not limited to, roof; mechanical, electrical and plumbing systems; exterior envelope sealing, painting, or resurfacing; pavement resurfacing, regrading, or replacement; and any other item that has a deferred maintenance expense or replacement cost that exceeds $20,000." Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager To Be Determined Projected Start Date Continuing Why Now Projected Completion Date Continuing The reserve is a requirement of the lease agreement. Projected Schedule Activity Projected Date Maintenance Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 62,000 Principal $0 FY 2028 - FY 2031 Planned 248,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Maintenance 62,000 62,000 62,000 62,000 62,000 $310,000 Total $62,000 $62,000 $62,000 $62,000 $62,000 $310,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 62,000 62,000 62,000 62,000 62,000 $310,000 Total $62,000 $62,000 $62,000 $62,000 $62,000 $310,000 Operating Budget Impact Funds must be budgeted every year for the life of the lease agreement. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 104 City Capital Projects Fund – Reserves Project Title Project Number Service Area Lynchburg City Stadium Capital Maintenance Reserve BMR01 Reserves Location Project Type Department Lynchburg City Stadium, Calvin Falwell Field Maintenance Public Works Department Priority Project contributes to the generation of new revenue Project Description Reserves for capital maintenance expenditures at the City Baseball Stadium as outlined in the Baseball Stadium Franchise Agreement. Funds will be used for mutually agreed upon expenditures of a capital nature such as repair, replacement, maintenance, and improvements of the Stadium structural elements and associated equipment. Relationship to Comprehensive Plan Chapter 3, Page 37, Goal PFS-1.1: Plan and develop new facilities and/or maintain/renovate existing facilities to meet the City’s needs. Project Manager Clay Simmons, Deputy Director of Public Works Projected Start Date Continuing Why Now Projected Completion Date Continuing In order to continue to comply with MLB standards and requirements on- going funding must be available to address these needs. Projected Schedule Activity Projected Date Maintenance Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 150,000 Principal $0 FY 2028 - FY 2031 Planned 600,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Stadium Maintenance 150,000 150,000 150,000 150,000 150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 150,000 150,000 150,000 150,000 150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Operating Budget Impact Annual funding to be used for capital expenditures which have been mutually agreed upon by the City and the Lynchburg Baseball Corporation. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 105 City Capital Projects Fund – Reserves Project Title Project Number Service Area Snow, Street, and Bridge Reserve TR004 Reserves Location Project Type Department N/A Maintenance Public Works Department Priority Project supports essential services Project Description Reserves for unexpected maintenance expenditures related to snow removal. Remaining funds at the end of the fiscal year will be used to fund street and bridge maintenance. Relationship to Comprehensive Plan Chapter 3, page 30, Goal T-1: Provide safe, efficient, effective, and well-planned transportation systems and facilities that enhance economic development and redevelopment opportunities while preserving the integrity and character of the affected neighborhoods, historic districts, downtown and natural resources. Project Manager Gaynelle Hart, Director of Public Works Projected Start Date Continuing Why Now Projected Completion Date Continuing The City maintains this reserve to assist with annual snow removal expenses. Projected Schedule Activity Projected Date Snow Removal/Maintenance Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 250,000 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Snow Removal/Maintenance 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Operating Budget Impact Due to the unpredictability of winter weather, these funds allow the City to budget a moderate amount in the General Fund Operating Budget with the understanding the Reserve is available for overages. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 106 Schools Capital Projects Fund SCHOOLS FUND (CITY CAPITAL PROJECTS FUND) SUMMARY OF APPROPRIATIONS - Thi s s umma ry demons tra tes project a ppropri a ti ons for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t 30,000,000 20,000,000 1,550,000 1,530,000 12,120,000 Loca l : Pa y-As -You-Go 983,868 1,950,000 2,150,000 1,890,000 1,440,000 TOTAL ESTIMATED RESOURCES $30,983,868 $21,950,000 $3,700,000 $3,420,000 $13,560,000 CAPITAL PROJECTS School s 30,983,868 21,950,000 3,700,000 3,420,000 13,560,000 TOTAL PROPOSED CAPITAL PROJECTS $30,983,868 $21,950,000 $3,700,000 $3,420,000 $13,560,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 107 Schools Capital Projects Fund SCHOOLS FUND (CITY CAPITAL PROJECTS FUND) SUMMARY OF CASH FLOWS - Thi s s umma ry demons tra tes project ca s h fl ows for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t 30,000,000 20,000,000 1,550,000 1,530,000 12,120,000 Loca l : Pa y-As -You-Go 983,868 1,950,000 2,150,000 1,890,000 1,440,000 TOTAL ESTIMATED RESOURCES $30,983,868 $21,950,000 $3,700,000 $3,420,000 $13,560,000 CAPITAL PROJECTS School s 30,983,868 21,950,000 3,700,000 3,420,000 13,560,000 TOTAL PROPOSED CAPITAL PROJECTS $30,983,868 $21,950,000 $3,700,000 $3,420,000 $13,560,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 108 Schools Capital Projects Fund Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Net Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Cost Period Project Cost Schools Bass HVAC - Improvement to 4-Pipe Hydronic System 0 0 6,790,000 6,790,000 0 6,790,000 Civic Auditorium Improvements 0 170,000 520,000 690,000 0 690,000 E. C. Glass Boiler Replacements 0 0 1,050,000 1,050,000 0 1,050,000 E. C. Glass Window Replacements 0 0 800,000 800,000 0 800,000 Electrical and Mechanical Reserve 0 0 1,000,000 1,000,000 Continuing Continuing Elementary Playground Modernization 0 250,000 1,000,000 1,250,000 0 1,250,000 Intercom, Bell, and Clock System Improvements 0 0 800,000 800,000 0 800,000 Interior and Exterior Painting and Plaster Repairs 0 0 1,440,000 1,440,000 Continuing Continuing Middle School Athletic Lighting and Field Improvements 0 0 2,500,000 2,500,000 0 2,500,000 Middle School Career and Technical Education Improvements 480,000 143,868 700,000 843,868 0 1,323,868 Paving and Fencing Improvements 0 220,000 970,000 1,190,000 Continuing Continuing Reserve for Facilities Maintenance Needs 0 0 1,000,000 1,000,000 Continuing Continuing Sandusky Middle Roof Replacement 0 0 4,060,000 4,060,000 0 4,060,000 School Maintenance and Infrastructure 10,000,000 30,000,000 20,000,000 50,000,000 0 60,000,000 School Nutrition Upgrades 0 200,000 0 200,000 0 200,000 Total Proposed FY 2027 - 2031 CIP $10,480,000 $30,983,868 $42,630,000 $73,613,868 $0 $79,463,868 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 109 Schools Capital Projects Fund Project Title Project Number Service Area Bass HVAC - Improvement to 4-Pipe Hydronic System To Be Assigned Schools Location Project Type Department Bass Elementary School Maintenance Schools Department Priority Project supports essential services Project Description The HVAC system at Bass Elementary needs an upgrade from its current 2-pipe system to a more efficient and flexible 4-pipe hydronic system. This change will improve heating and cooling capabilities, providing better climate control throughout the building. The upgrade will enhance energy efficiency, resulting in a more comfortable learning environment for students and staff. Additionally, the new system will help extend the life of the HVAC infrastructure, reducing long-term maintenance costs and improving overall building performance. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q4 FY 2031 The existing 2-pipe system is outdated and creates a challenge for comfort for students and staff. This is one of two remaining two-pipe Projected Schedule systems in the City schools. Activity Projected Date Consultant Engineering Q1 FY 2030 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $6,790,000 FY 2028 - FY 2031 Planned 6,790,000 Interest 2,708,420 Remaining Need 0 Total $9,498,420 Total Project Cost $6,790,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $474,921 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 680,000 0 $680,000 Construction 0 0 0 0 6,110,000 $6,110,000 Total $0 $0 $0 $680,000 $6,110,000 $6,790,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 680,000 6,110,000 $6,790,000 Total $0 $0 $0 $680,000 $6,110,000 $6,790,000 Operating Budget Impact Reduced operating costs of a more efficient HVAC system City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 110 Schools Capital Projects Fund Project Title Project Number Service Area Civic Auditorium Improvements To Be Assigned Schools Location Project Type Department EC Glass Civic Auditorium New Schools Department Priority Project contributes to the generation of new revenue; Project supports essential services Project Description The Civic Auditorium at E. C. Glass is a vital venue for performances and events in Lynchburg City Schools, but its aging infrastructure requires upgrades. This project will begin by addressing critical performance elements, including replacing outdated stage lighting with modern systems and fixing long-standing design flaws. Improving sound quality is another priority, with a focus on optimizing speaker placement and adding an orchestra shell. The project also includes replacing the stage floor and draperies to enhance both function and aesthetics. These upgrades could align with a broader capital campaign to further enhance the space for community use through private philanthropy. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Austin Journey, Supervisor of Communications Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q2 FY 2031 The Civic Auditorium at E. C. Glass has served as a critical community hub for generations. Currently, much of the technology needed for modern Projected Schedule performance is out of date and is non-serviceable. Activity Projected Date Equipment Q1 FY 2027 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 170,000 Principal $0 FY 2028 - FY 2031 Planned 520,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $690,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Equipment 170,000 170,000 120,000 140,000 90,000 $690,000 Total $170,000 $170,000 $120,000 $140,000 $90,000 $690,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 170,000 170,000 120,000 140,000 90,000 $690,000 Total $170,000 $170,000 $120,000 $140,000 $90,000 $690,000 Operating Budget Impact More efficient lighting and system reduce operating costs; results in revenue generation which can support operations City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 111 Schools Capital Projects Fund Civic Auditorium Improvements Fiscal Year Project Name Equipment Annual Total Sta ge Li ghti ng Improvements $170,000 $170,000 2027 Sub-Totals $170,000 $170,000 Sta ge Li ghti ng Improvements $170,000 $170,000 2028 Sub-Totals $170,000 $170,000 Orches tra Shel l $40,000 $40,000 Performa nce Sound Improvements 80,000 80,000 2029 Sub-Totals $120,000 $120,000 Sta ge Fl oor Repl a cement $140,000 $140,000 2030 Sub-Totals $140,000 $140,000 Dra peri es $90,000 $90,000 2031 Sub-Totals $90,000 $90,000 Grand Totals $690,000 $690,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 112 Schools Capital Projects Fund Project Title Project Number Service Area E. C. Glass Boiler Replacements To Be Assigned Schools Location Project Type Department E. C. Glass High School New Schools Department Priority Project supports essential services Project Description Remove and replace existing boilers that provide the school’s HVAC system with hot water with newer more efficient boilers. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2031 The boilers are outdated and therefore upgrading them will create significant savings in maintenance and repair costs as well as increased Projected Schedule efficiency resulting in savings in utility costs. Activity Projected Date Consultant Engineering Q2 FY 2031 Construction Q3 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $1,050,000 FY 2028 - FY 2031 Planned 1,050,000 Interest 418,828 Remaining Need 0 Total $1,468,828 Total Project Cost $1,050,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $73,441 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 50,000 $50,000 Construction 0 0 0 0 1,000,000 $1,000,000 Total $0 $0 $0 $0 $1,050,000 $1,050,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 1,050,000 $1,050,000 Total $0 $0 $0 $0 $1,050,000 $1,050,000 Operating Budget Impact High efficiency boilers will reduce the utility costs needed to heat the school therefore reducing operating costs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 113 Schools Capital Projects Fund Project Title Project Number Service Area E. C. Glass Window Replacements To Be Assigned Schools Location Project Type Department E. C. Glass High School New Schools Department Priority Project supports essential services Project Description Remove and replace existing windows at E. C. Glass High School with new energy efficient double pane windows. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2029 As we are moving forward with major mechanical upgrades, this is the next step in increasing the school’s energy efficiency. Projected Schedule Activity Projected Date Consultant Engineering Q2 FY 2029 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $800,000 FY 2028 - FY 2031 Planned 800,000 Interest 319,107 Remaining Need 0 Total $1,119,107 Total Project Cost $800,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $55,955 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Architectural Services (Contractual) 0 0 50,000 0 0 $50,000 Construction 0 0 750,000 0 0 $750,000 Total $0 $0 $800,000 $0 $0 $800,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 800,000 0 0 $800,000 Total $0 $0 $800,000 $0 $0 $800,000 Operating Budget Impact Installing double pane windows will increase the insulation factor of the openings therefore helping the school maintain temperature and increase the efficiency of the HVAC system which in turn will reduce operating and maintenance costs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 114 Schools Capital Projects Fund Project Title Project Number Service Area Electrical and Mechanical Reserve To Be Assigned Schools Location Project Type Department Citywide Maintenance Schools Department Priority Project supports essential services Project Description Given the outdated nature of many electrical and HVAC systems in Lynchburg City Schools, this reserve fund is set aside to address unforeseen breakdowns and system failures. The fund will be used to respond promptly to electrical and mechanical issues that could otherwise disrupt school operations. By establishing this reserve, LCS ensures that necessary repairs can be made quickly, preventing prolonged system outages and maintaining safe, functional learning environments for students and staff. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Don Floyd, Director of Facilities Projected Start Date Continuing Why Now Projected Completion Date Continuing Many buildings have significant deferred maintenance and unforeseen electrical and mechanical issues can often occur. Projected Schedule Activity Projected Date Maintenance Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Maintenance 0 250,000 250,000 250,000 250,000 $1,000,000 Total $0 $250,000 $250,000 $250,000 $250,000 $1,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 250,000 250,000 250,000 250,000 $1,000,000 Total $0 $250,000 $250,000 $250,000 $250,000 $1,000,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 115 Schools Capital Projects Fund Project Title Project Number Service Area Elementary Playground Modernization To Be Assigned Schools Location Project Type Department Citywide New Schools Department Priority Project supports essential services Project Description Elementary school playgrounds serve as crucial recreational spaces for students and surrounding communities. Many of these playgrounds need significant upgrades to meet modern safety standards and the developmental needs of children. This project focuses on revitalizing playgrounds across LCS, ensuring they are safe, accessible, and engaging for all students. These improvements will enhance outdoor play opportunities, contributing to students' physical and social development while also benefiting local families by offering improved recreational spaces in their neighborhoods. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Don Floyd, Director of Facilities Projected Start Date Continuing Why Now Projected Completion Date Continuing Several schools have playgrounds that need improvement now. These outdated play structures do not contribute to the well-being of students Projected Schedule and present a potential safety concern. Activity Projected Date Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 250,000 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,250,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 250,000 250,000 250,000 250,000 250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 116 Schools Capital Projects Fund Project Title Project Number Service Area Intercom, Bell, and Clock System Improvements To Be Assigned Schools Location Project Type Department City Wide New Schools Department Priority Project supports essential services Project Description Remove existing aged intercom, bell, and clock systems and install new updated systems. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Continuing The intercom, bell, and clock systems in various schools across the division are extremely outdated and past their useful lifespan. The Projected Schedule systems in several schools have become unsupported and incompatible Activity Projected Date due to the age of the equipment and can no longer be serviced or worked Consultant Engineering Q2 FY 2029 on. Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 800,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $800,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 50,000 0 0 $50,000 Construction 0 0 250,000 250,000 250,000 $750,000 Total $0 $0 $300,000 $250,000 $250,000 $800,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 0 300,000 250,000 250,000 $800,000 Total $0 $0 $300,000 $250,000 $250,000 $800,000 Operating Budget Impact Replacement of these systems will reduce repair and maintenance costs due to outdated and unsupported equipment. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 117 Schools Capital Projects Fund Project Title Project Number Service Area Interior and Exterior Painting and Plaster Repairs To Be Assigned Schools Location Project Type Department Citywide Maintenance Schools Department Priority Project supports essential services Project Description Lynchburg City Schools plans to conduct widespread interior and exterior painting and plaster repairs across multiple school buildings. These repairs address water damage and aging surfaces, improving the aesthetic appeal and structural integrity of the schools. By restoring walls and exteriors, this project will create more welcoming and well-maintained environments for students, staff, and visitors. Maintaining the appearance and condition of school facilities supports both the long-term upkeep of buildings and the overall student experience. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Continuing Why Now Projected Completion Date Continuing If interior and exterior paint and plaster are allowed to deteriorate further, additional costs will be created to repair further damage. These Projected Schedule are important maintenance repair projects. Activity Projected Date Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,440,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 0 400,000 440,000 500,000 100,000 $1,440,000 Total $0 $400,000 $440,000 $500,000 $100,000 $1,440,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 400,000 440,000 500,000 100,000 $1,440,000 Total $0 $400,000 $440,000 $500,000 $100,000 $1,440,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 118 Schools Capital Projects Fund Project Title Project Number Service Area Middle School Athletic Lighting and Field Improvements To Be Assigned Schools Location Project Type Department Middle Schools New Schools Department Priority Project supports essential services Project Description Currently, middle schools in Lynchburg lack athletic field lighting, limiting after-hours use for both school and community activities. This project will install athletic field lights and make necessary improvements to the grass fields, including grading and drainage upgrades. The initiative responds to parent requests through the Superintendent's Parent Advisory Committee, ensuring that school athletic facilities are accessible, safe, and usable for extended periods. Enhancing these facilities will also expand community engagement, supporting both student athletics and local recreational opportunities. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q2 FY 2031 This project was requested by parents of middle school students in the Superintendent's Parent Advisory Committee. Additionally, field Projected Schedule conditions, as well as a lack of lights, continue to limit the use of these Activity Projected Date critical facilities. Construction Q1 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $2,500,000 FY 2028 - FY 2031 Planned 2,500,000 Interest 997,209 Remaining Need 0 Total $3,497,209 Total Project Cost $2,500,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $174,860 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 0 0 750,000 850,000 900,000 $2,500,000 Total $0 $0 $750,000 $850,000 $900,000 $2,500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 750,000 850,000 900,000 $2,500,000 Total $0 $0 $750,000 $850,000 $900,000 $2,500,000 Operating Budget Impact Additional lighting will require additional operating expenditures City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 119 Schools Capital Projects Fund Middle School Athletic Lighting and Field Improvements Fiscal Year Project Name Construction Annual Total $0 $0 2027 Sub-Totals $0 $0 $0 $0 2028 Sub-Totals $0 $0 Dunba r Mi ddl e School $750,000 $750,000 2029 Sub-Totals $750,000 $750,000 Li nkhorne Mi ddl e School $850,000 $850,000 2030 Sub-Totals $850,000 $850,000 Sa ndus ky Mi ddl e School $900,000 $900,000 2031 Sub-Totals $900,000 $900,000 Grand Totals $2,500,000 $2,500,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 120 Schools Capital Projects Fund Project Title Project Number Service Area Middle School Career and Technical Education Improvements To Be Assigned Schools Location Project Type Department Middle Schools New Schools Department Priority Project represents additional essential services Project Description In alignment with the "Excellence by Design" framework, Lynchburg City Schools (LCS) plans to enhance Career and Technical Education (CTE) opportunities for middle school students. This project will improve spaces for the addition of key CTE courses, allowing students to explore career pathways early on. Courses will be offered for 6th, 7th, and 8th graders, with some 8th-grade classes available for high school credit. Sandusky Middle will feature courses like Computer Information Systems and Architectural Design, while Linkhorne Middle will offer Health and Medical Sciences and Urban Agriculture. Dunbar Middle will focus on Business and Entrepreneurship, Communications Systems, and Culinary Arts. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2026 Why Now Projected Completion Date Q2 FY 2029 A renewed commitment to innovative CTE programs has emerged in LCS and in order to create new programs that meet student needs, it is critical Projected Schedule to create spaces that allow for new options. Activity Projected Date Furniture, Fixtures, and Equipment Q1 FY 2026 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $480,000 Project Total Debt Expenditures Budget FY 2027 143,868 Principal $0 FY 2028 - FY 2031 Planned 700,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,323,868 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Equipment 53,868 300,000 0 0 0 $353,868 Construction 90,000 100,000 300,000 0 0 $490,000 Total $143,868 $400,000 $300,000 $0 $0 $843,868 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 143,868 400,000 300,000 0 0 $843,868 Total $143,868 $400,000 $300,000 $0 $0 $843,868 Operating Budget Impact Additional instructional spaces may require additional teaching positions. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 121 Schools Capital Projects Fund Middle School Career and Technical Education Improvements Fiscal Year Project Name Equipment Construction Annual Total Dunba r Mi ddl e School Producti on Studi o Improvements $0 $90,000 $90,000 Sa ndus ky Mi ddl e School Roboti cs La b 53,868 0 53,868 2027 Sub-Totals $53,868 $90,000 $143,868 Dunba r Producti on a nd Performa nce Improvements $300,000 $0 $300,000 Li nkhonrne Mi ddl e School Energy Sys tem La b Improvements 0 100,000 100,000 2028 Sub-Totals $300,000 $100,000 $400,000 Li nkhorne Mi ddl e School Urba n Agri cul ture Greenhous e a nd La b $0 $300,000 $300,000 2029 Sub-Totals $0 $300,000 $300,000 $0 $0 $0 2030 Sub-Totals $0 $0 $0 $0 $0 $0 2031 Sub-Totals $0 $0 $0 Grand Totals $353,868 $490,000 $843,868 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 122 Schools Capital Projects Fund Project Title Project Number Service Area Paving and Fencing Improvements To Be Assigned Schools Location Project Type Department Citywide Maintenance Schools Department Priority Project supports essential services Project Description This project focuses on improving or replacing aging paving and fencing at schools across Lynchburg City. Upgraded paving will enhance safety for students, staff, and visitors, especially in high-traffic areas such as parking lots and playgrounds. Additionally, replacing or repairing fencing will provide better security and define school property boundaries. These improvements will ensure that outdoor areas are safe, functional, and aesthetically pleasing, enhancing the overall quality of school facilities. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Don Floyd, Director of Facilities Projected Start Date Continuing Why Now Projected Completion Date Continuing Fencing and asphalt paving around the division are in disrepair in many locations, reducing the safety and security of school campuses and does Projected Schedule not create the welcoming environment for students, families, and Activity Projected Date community members that is necessary. Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 220,000 Principal $0 FY 2028 - FY 2031 Planned 970,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 220,000 230,000 240,000 250,000 250,000 $1,190,000 Total $220,000 $230,000 $240,000 $250,000 $250,000 $1,190,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 220,000 230,000 240,000 250,000 250,000 $1,190,000 Total $220,000 $230,000 $240,000 $250,000 $250,000 $1,190,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 123 Schools Capital Projects Fund Project Title Project Number Service Area Reserve for Facilities Maintenance Needs To Be Assigned Schools Location Project Type Department Citywide Maintenance Schools Department Priority Project supports essential services Project Description This reserve fund is established to address unforeseen maintenance needs that arise in Lynchburg City Schools facilities. As buildings age and unexpected issues occur, having a dedicated reserve ensures that critical repairs can be addressed quickly and efficiently. The reserve will support the long-term upkeep of school buildings, minimizing disruption to learning environments and reducing the financial impact of emergency repairs on the school division’s budget. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Don Floyd, Director of Facilities Projected Start Date Continuing Why Now Projected Completion Date Continuing Many buildings have significant deferred maintenance and unforeseen maintenance issues can often occur. Projected Schedule Activity Projected Date Maintenance Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,000,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Maintenance 0 250,000 250,000 250,000 250,000 $1,000,000 Total $0 $250,000 $250,000 $250,000 $250,000 $1,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 0 250,000 250,000 250,000 250,000 $1,000,000 Total $0 $250,000 $250,000 $250,000 $250,000 $1,000,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 124 Schools Capital Projects Fund Project Title Project Number Service Area Sandusky Middle Roof Replacement To Be Assigned Schools Location Project Type Department Sandusky Middle School New Schools Department Priority Project supports essential services Project Description Remove and replace flat membrane roof and sloped metal roof at Sandusky Middle School. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q1 FY 2032 The Sandusky Middle School roofs are at the end of their useful life and warranty period. Replacing roofs before they fail will reduce future repair Projected Schedule costs to the roof and the interior of the building. Activity Projected Date Consultant Engineering Q2 FY 2031 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $4,060,000 FY 2028 - FY 2031 Planned 4,060,000 Interest 1,619,468 Remaining Need 0 Total $5,679,468 Total Project Cost $4,060,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $283,973 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 60,000 $60,000 Construction 0 0 0 0 4,000,000 $4,000,000 Total $0 $0 $0 $0 $4,060,000 $4,060,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 0 0 0 0 4,060,000 $4,060,000 Total $0 $0 $0 $0 $4,060,000 $4,060,000 Operating Budget Impact Replacement of roofs will improve energy efficiency and reduce repairs due to leaks City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 125 Schools Capital Projects Fund Project Title Project Number Service Area School Maintenance and Infrastructure To Be Assigned Schools Location Project Type Department Various New Schools Department Priority Project supports essential services Project Description Funding for significant facility maintenance projects as well as infrastructure renovations. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Continuing Why Now Projected Completion Date Continuing Based on conversations between City Council and Lynchburg City Schools this funding provides options for prioritizing school needs over the next Projected Schedule five years. Activity Projected Date Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $10,000,000 Project Total Debt Expenditures Budget FY 2027 30,000,000 Principal $60,000,000 FY 2028 - FY 2031 Planned 20,000,000 Interest 23,933,019 Remaining Need 0 Total $83,933,019 Total Project Cost $60,000,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $4,196,651 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 30,000,000 20,000,000 0 0 0 $50,000,000 Total $30,000,000 $20,000,000 $0 $0 $0 $50,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit 30,000,000 20,000,000 0 0 0 $50,000,000 Total $30,000,000 $20,000,000 $0 $0 $0 $50,000,000 Operating Budget Impact More efficient systems will reduce operating costs; reduced unplanned maintenance costs City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 126 Schools Capital Projects Fund Project Title Project Number Service Area School Nutrition Upgrades To Be Assigned Schools Location Project Type Department City Wide Maintenance Schools Department Priority Project supports essential services Project Description LCS has many kitchens with outdated equipment or equipment that needs constant repair. These funds would be used to purchase new equipment to replace old nonfunctioning equipment. LCS would also like to bring back full cooking kitchens in some elementary schools such as Paul Munroe where these funds would be used for necessary construction and purchase of equipment. Relationship to Comprehensive Plan The Educational Facilities section of Chapter 14: Public Facilities of the City of Lynchburg Comprehensive Plan notes that "the school system's educational resources are a tremendous asset to residents, business owners, and employers, as well as the City itself" and that "the City should continue to invest in public schools and facilities". Additionally, Chapter 9: History, Culture, and Education states that, "Maintaining and improving the quality of the Lynchburg Public Schools' education program is essential because school quality has an impact on so many other aspects of Lynchburg including...the stability of neighborhoods and the availability of recreational and educational facilities, among others". Project Manager Jordan Eubank, Project Manager Projected Start Date Why Now Projected Completion Date Q3 FY 2027 We have had many equipment failures over the last several years and the cost to constantly repair the equipment is taking away from being able to Projected Schedule spend that money on other items. Activity Projected Date Construction Q2 FY 2027 Equipment Q2 FY 2027 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 200,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need 0 Total $0 Total Project Cost $200,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 40,000 0 0 0 0 $40,000 Equipment 160,000 0 0 0 0 $160,000 Total $200,000 $0 $0 $0 $0 $200,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go 200,000 0 0 0 0 $200,000 Total $200,000 $0 $0 $0 $0 $200,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 127 Schools Capital Projects Fund City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 128 Airport Capital Projects Fund AIRPORT FUND (CAPITAL PROJECTS FUND) SUMMARY OF APPROPRIATIONS - Thi s s umma ry demons tra tes project a ppropri a ti ons for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Federa l Avi a ti on Admi n 1,350,000 1,125,000 2,835,000 1,620,000 1,350,000 Loca l : Pa y-As -You-Go (Ai rport) 100,000 0 0 0 0 Sta te: VA Dept of Avi a ti on 550,000 125,000 315,000 180,000 150,000 TOTAL ESTIMATED RESOURCES $2,000,000 $1,250,000 $3,150,000 $1,800,000 $1,500,000 CAPITAL PROJECTS Ai rport 2,000,000 1,250,000 3,150,000 1,800,000 1,500,000 TOTAL PROPOSED CAPITAL PROJECTS $2,000,000 $1,250,000 $3,150,000 $1,800,000 $1,500,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 129 Airport Capital Projects Fund AIRPORT FUND (CAPITAL PROJECTS FUND) SUMMARY OF CASH FLOWS - Thi s s umma ry demons tra tes project ca s h fl ows for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Federa l : Federa l Avi a ti on Admi n 1,350,000 1,125,000 2,835,000 1,620,000 1,350,000 Loca l : Pa y-As -You-Go (Ai rport) 100,000 0 0 0 0 Sta te: VA Dept of Avi a ti on 550,000 125,000 315,000 180,000 150,000 TOTAL ESTIMATED RESOURCES $2,000,000 $1,250,000 $3,150,000 $1,800,000 $1,500,000 CAPITAL PROJECTS Ai rport 2,000,000 1,250,000 3,150,000 1,800,000 1,500,000 TOTAL PROPOSED CAPITAL PROJECTS $2,000,000 $1,250,000 $3,150,000 $1,800,000 $1,500,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 130 Airport Capital Projects Fund Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Airport Airfield Drainage Repair 0 1,500,000 0 1,500,000 0 1,500,000 Airport Rescue and Fire Fighting Vehicle 0 0 1,250,000 1,250,000 0 1,250,000 General Aviation (GA) Terminal Apron/Taxiway G Rehabilitation 0 0 1,800,000 1,800,000 0 1,800,000 Rehabilitate Air Carrier Ramp 0 0 3,150,000 3,150,000 0 3,150,000 South General Aviation (GA) Development Area 0 0 1,500,000 1,500,000 0 1,500,000 State Supported Small Projects and Equipment 0 500,000 0 500,000 0 500,000 Total Proposed FY 2027 - 2031 CIP $0 $2,000,000 $7,700,000 $9,700,000 $0 $9,700,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 131 Airport Capital Projects Fund Project Title Project Number Service Area Airfield Drainage Repair To Be Assigned Airport Location Project Type Department Primary Taxiway Maintenance Airport Department Priority Project has State and/or Federal funding; Project required to support important but not essential services Project Description In early 2024 sinkhole-like depressions developed adjacent to the Airports main Taxiway "B" directly above a junction box that accommodates drainage of a stream at its lowest level, and two higher level stormwater drainage outfalls from the infield. A temporary fix to the sinkholes using flowable fill was accomplished in mid-2024. A camera inspection during early 2025 found that the two pipes closer to the surface which address surface drainage had pulled away from the drainage box and were no longer functioning as they were designed to do. The sinkholes were caused by the failures of this drainage system. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Airport Director Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q4 FY 2027 The previous temporary fix using flowable fill was estimated to last only between 1 to 2 years so a permanent solution is necessary to prevent Projected Schedule further surface damage to the approximately 19 acre affected area Activity Projected Date between "Taxiway B" and the Airports main Runway 4-22 by installing a Consultant Engineering Q1 FY 2027 new surface drainage system. Construction Q4 FY 2027 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 1,500,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,500,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 200,000 0 0 0 0 $200,000 Construction 1,300,000 0 0 0 0 $1,300,000 Total $1,500,000 $0 $0 $0 $0 $1,500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Federal Aviation Admin 1,350,000 0 0 0 0 $1,350,000 State: VA Dept of Aviation 150,000 0 0 0 0 $150,000 Total $1,500,000 $0 $0 $0 $0 $1,500,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 132 Airport Capital Projects Fund Project Title Project Number Service Area Airport Rescue and Fire Fighting Vehicle To Be Assigned Airport Location Project Type Department Airport New Airport Department Priority Project has State and/or Federal funding; Project required to support important but not essential services Project Description Purchase of new Airport Rescue & Firefighting (ARFF) Vehicle (new). The Airport's current primary fire fighting vehicle was purchased in 2008 and is approaching its estimated useful life of 20 years. This 2009 unit will be retained as a backup to the new vehicle and the current backup unit purchased in 1993 will be retired/disposed. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Airport Director Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2028 The Airport's current primary fire fighting vehicle was purchased in 2008 and is approaching its estimated useful life of 20 years. Projected Schedule Activity Projected Date Request for Proposal Q1 FY 2028 Equipment Q4 FY 2028 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,250,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,250,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Request for Proposal 0 50,000 0 0 0 $50,000 Equipment 0 1,200,000 0 0 0 $1,200,000 Total $0 $1,250,000 $0 $0 $0 $1,250,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Federal Aviation Admin 0 1,125,000 0 0 0 $1,125,000 State: VA Dept of Aviation 0 125,000 0 0 0 $125,000 Total $0 $1,250,000 $0 $0 $0 $1,250,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 133 Airport Capital Projects Fund Project Title Project Number Service Area General Aviation (GA) Terminal Apron/Taxiway G Rehabilitation To Be Assigned Airport Location Project Type Department GA Terminal Area New Airport Department Priority Project has State and/or Federal funding; Project required to support important but not essential services Project Description This area adjacent to the General Aviation (GA) terminal and the southern portion of Taxiway G was last rehabilitated over 20 years ago and has reached its normal useful life. This is the second phase of a project which began in 2020 when the northern portion of Taxiway G and the nearby Midfield Apron was milled and new asphalt placed. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Airport Director Projected Start Date Q1 FY 2030 Why Now Projected Completion Date Q4 FY 2030 These two areas were last rehabilitated over 20 years ago and have reached their normal useful life. Projected Schedule Activity Projected Date Consultant Engineering Q1 FY 2030 Construction Q4 FY 2030 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,800,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,800,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 200,000 0 $200,000 Construction 0 0 0 1,600,000 0 $1,600,000 Total $0 $0 $0 $1,800,000 $0 $1,800,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Federal Aviation Admin 0 0 0 1,620,000 0 $1,620,000 State: VA Dept of Aviation 0 0 0 180,000 0 $180,000 Total $0 $0 $0 $1,800,000 $0 $1,800,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 134 Airport Capital Projects Fund Project Title Project Number Service Area Rehabilitate Air Carrier Ramp To Be Assigned Airport Location Project Type Department Air Carrier ramp Maintenance Airport Department Priority Project has State and/or Federal funding; Project required to support important but not essential services Project Description The aircraft parking ramp that serves the commercial airline main terminal needs an overlay to bring the pavement up to standards. This overlay will remedy pavement indentions and numerous cracking areas. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Airport Director Projected Start Date Q1 FY 2029 Why Now Projected Completion Date Q4 FY 2029 The aircraft parking ramp that serves the commercial airline main terminal needs an overlay to bring the pavement up to airport operating Projected Schedule standards. Activity Projected Date Consultant Engineering Q2 FY 2029 Construction Q4 FY 2029 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 3,150,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $3,150,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 300,000 0 0 $300,000 Construction 0 0 2,850,000 0 0 $2,850,000 Total $0 $0 $3,150,000 $0 $0 $3,150,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Federal Aviation Admin 0 0 2,835,000 0 0 $2,835,000 State: VA Dept of Aviation 0 0 315,000 0 0 $315,000 Total $0 $0 $3,150,000 $0 $0 $3,150,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 135 Airport Capital Projects Fund Project Title Project Number Service Area South General Aviation (GA) Development Area To Be Assigned Airport Location Project Type Department South GA Area New Airport Department Priority Project has State and/or Federal funding; Project contributes to generation of new revenue Project Description Area has been identified as a prime area for development for General Aviation (GA) use. Development would include construction of aircraft ramp and apron areas as well as site work for future construction of hangars and other facilities by the Airport or others. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Airport Director Projected Start Date Q1 FY 2031 Why Now Projected Completion Date Q4 FY 2031 It is anticipated that this development area will be adjacent and a complement to a proposed Regional Airpark Development currently in its Projected Schedule beginning planning stage. Activity Projected Date Consultant Engineering Q2 FY 2031 Construction Q4 FY 2031 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $0 FY 2028 - FY 2031 Planned 1,500,000 Interest 0 Remaining Need 0 Total $0 Total Project Cost $1,500,000 Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 0 225,000 $225,000 Construction 0 0 0 0 1,275,000 $1,275,000 Total $0 $0 $0 $0 $1,500,000 $1,500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Federal Aviation Admin 0 0 0 0 1,350,000 $1,350,000 State: VA Dept of Aviation 0 0 0 0 150,000 $150,000 Total $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 136 Airport Capital Projects Fund Project Title Project Number Service Area State Supported Small Projects and Equipment To Be Assigned Airport Location Project Type Department Airport New Airport Department Priority Project has State and/or Federal funding; Project required to support important but not essential services Project Description The Virginia Department of Aviation annually awards variable funding to the Commercial Airline Service Airports in the Commonwealth. These funds can be used for a variety of Airport-related small projects and equipment purchases as the need arises and approved by the State. These entitlement funds are usually 80% state / 20% local funding and would be utilized as needed and approved. Relationship to Comprehensive Plan Chapter 3 Page 31, Goal T-1.12 Coordinate with Campbell County and Lynchburg Regional Airport Commission to protect the Airport from incompatible land use encroachments and to foster development of industrial uses that capitalize on the Airport's passenger, freight, and general aviation service. Project Manager Cedric Simon, Acting Airport Director Projected Start Date Q1 FY 2027 Why Now Projected Completion Date Q4 FY 2027 This project would utilize funding available from the Virginia Department of Aviation on an annual basis for small projects and equipment purchases Projected Schedule as the need arises at the Airport. Activity Projected Date Miscellaneous Q1 FY 2027 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 500,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need 0 Total $0 Total Project Cost $500,000 Local Funding Percentage 20.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Miscellaneous 500,000 0 0 0 0 $500,000 Total $500,000 $0 $0 $0 $0 $500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Airport) 100,000 0 0 0 0 $100,000 State: VA Dept of Aviation 400,000 0 0 0 0 $400,000 Total $500,000 $0 $0 $0 $0 $500,000 Operating Budget Impact None anticipated at this time. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 137 Airport Capital Projects Fund City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 138 Water Capital Projects Fund WATER FUND (CAPITAL PROJECTS FUND) SUMMARY OF APPROPRIATIONS - Thi s s umma ry demons tra tes project a ppropri a ti ons for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Wa ter) 2,566,400 31,278,600 20,810,000 25,458,000 20,647,000 Loca l : Pa y-As -You-Go (Wa ter) 419,000 802,000 241,000 687,000 385,000 Federa l : Vi rgi ni a Res ources Authori ty 10,000,000 0 10,000,000 0 0 TOTAL ESTIMATED RESOURCES $12,985,400 $32,080,600 $31,051,000 $26,145,000 $21,032,000 CAPITAL PROJECTS Wa ter 12,985,400 32,080,600 31,051,000 26,145,000 21,032,000 TOTAL PROPOSED CAPITAL PROJECTS $12,985,400 $32,080,600 $31,051,000 $26,145,000 $21,032,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 139 Water Capital Projects Fund WATER FUND (CAPITAL PROJECTS FUND) SUMMARY OF CASH FLOWS - Thi s s umma ry demons tra tes project ca s h fl ows for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Wa ter) 13,375,609 22,637,000 25,318,500 25,793,000 18,155,000 Loca l : Pa y-As -You-Go (Wa ter) 457,000 749,000 545,000 777,000 685,000 Federa l : Vi rgi ni a Res ources Authori ty 3,000,000 4,000,000 4,000,000 4,000,000 4,000,000 TOTAL ESTIMATED RESOURCES $16,832,609 $27,386,000 $29,863,500 $30,570,000 $22,840,000 CAPITAL PROJECTS Wa ter 16,832,609 27,386,000 29,863,500 30,570,000 22,840,000 TOTAL PROPOSED CAPITAL PROJECTS $16,832,609 $27,386,000 $29,863,500 $30,570,000 $22,840,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 140 Water Capital Projects Fund Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Net Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Cost Period Project Cost Water Abert Water Treatment Plant & Pump Station Improvements 0 0 25,175,000 25,175,000 0 25,175,000 Annual Water Petitions Continuing 50,000 300,000 350,000 Continuing Continuing Distribution System Improvements Continuing 1,475,400 59,594,600 61,070,000 Continuing Continuing Downtown Area Business Improvements 12,554,000 0 8,500,000 8,500,000 Continuing Continuing Lead and Copper Water Service Line 13,185,000 10,000,000 10,000,000 20,000,000 Continuing Continuing Water Facility Improvements Continuing 0 4,900,000 4,900,000 Continuing Continuing Water Meter Register Replacements 8,860,000 1,000,000 0 1,000,000 0 9,860,000 Water Tank Rehabilitation Continuing 460,000 1,839,000 2,299,000 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $34,599,000 $12,985,400 $110,308,600 $123,294,000 $0 $35,035,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 141 Water Capital Projects Fund Project Title Project Number Service Area Abert Water Treatment Plant & Pump Station Improvements U0861 Water Location Project Type Department Abert Water Plant Maintenance Water Resources Department Priority Project supports essential services Project Description A comprehensive improvements plan will be implemented to modernize and renew Abert Water Treatment Plant (WTP) and Abert Raw Water Pump Station (RWPS). Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3. Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Stephen St. Angelo, Civil Engineer II Projected Start Date Q1 FY 2028 Why Now Projected Completion Date Q4 FY 2032 The City of Lynchburg’s Abert Water Treatment Plant (WTP) and Abert Raw Water Pump Station (RWPS) have served the community reliably for Projected Schedule over 50 years. While multiple upgrades have been implemented during Activity Projected Date previous years, several critical systems and structures remain original or Consultant Engineering Q1 FY 2028 have aged beyond their expected service lives. Maintenance and Construction Q4 FY 2032 replacement of water treatment and pumping equipment is required to support the essential service of water production and distribution to stay in compliance with regulatory requirements. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 0 Principal $25,175,000 FY 2028 - FY 2031 Planned 25,175,000 Interest 10,041,896 Remaining Need 0 Total $35,216,896 Total Project Cost $25,175,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $1,760,845 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 1,000,000 0 1,000,000 0 $2,000,000 Construction 0 10,375,000 0 12,800,000 0 $23,175,000 Total $0 $11,375,000 $0 $13,800,000 $0 $25,175,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Water) 0 4,575,000 6,800,000 5,400,000 4,500,000 $21,275,000 Total $0 $4,575,000 $6,800,000 $5,400,000 $4,500,000 $21,275,000 Operating Budget Impact Lessens the impact on overall water operating budget for water treatment plant repairs. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 142 Water Capital Projects Fund Project Title Project Number Service Area Annual Water Petitions U0013 Water Location Project Type Department Various New Water Resources Department Priority Project supports essential services Project Description Extensions of water lines are requested by petition process. These requests may include existing non- served properties, commercial development and new residential subdivisions. Also, for reimbursement of developer’s costs to construct City water lines per City Code. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.2: Provide utility improvements and services in a cost-effective manner. Project Manager Scott Parkins, Engineering Manager Projected Start Date Why Now Projected Completion Date Continuing City code requires extension of utilities to non-customers provided this can be done in a cost-effective manner. This service project will provide Projected Schedule City water to new customers currently served by wells. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 50,000 Principal $0 FY 2028 - FY 2031 Planned 300,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 50,000 75,000 75,000 75,000 75,000 $350,000 Total $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Water) 75,000 75,000 75,000 75,000 75,000 $375,000 Total $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Operating Budget Impact Increases revenues to the operating budget. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 143 Water Capital Projects Fund Project Title Project Number Service Area Distribution System Improvements U0012 Water Location Project Type Department Various New Water Resources Department Priority Project supports essential services Project Description Water distribution system improvements to upgrade and replace aging and undersized water infrastructure needed to maintain improved system reliability and fire protection throughout the City. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Scott Parkins, Engineering Manager Projected Start Date Why Now Projected Completion Date Continuing The Department has a priority to replace all undersized (<6" diameter) water distribution mains to support community fire protection. Aging Projected Schedule cast iron (>100 years old) and asbestos cement pipes are also scheduled Activity Projected Date for replacement. To maintain the aging pipe replacement goal, a Consultant Engineering Continuing minimum of 1% of pipe should be replaced each year. Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 1,475,400 Principal $67,065,000 FY 2028 - FY 2031 Planned 59,594,600 Interest 26,751,132 Remaining Need Continuing Total $93,816,132 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $4,690,807 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 947,000 100,000 1,600,000 1,000,000 1,500,000 $5,147,000 Construction 528,400 16,844,600 14,819,000 9,888,000 13,843,000 $55,923,000 Total $1,475,400 $16,944,600 $16,419,000 $10,888,000 $15,343,000 $61,070,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Water) 347,000 664,000 150,000 550,000 300,000 $2,011,000 Local: Line of Credit (Water) 9,190,000 15,698,000 14,459,000 17,477,000 10,241,000 $67,065,000 Total $9,537,000 $16,362,000 $14,609,000 $18,027,000 $10,541,000 $69,076,000 Operating Budget Impact Lessens the impact on overall water operating budget for repairs and line breaks. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 144 Water Capital Projects Fund Project Title Project Number Service Area Downtown Area Business Improvements U0498 Water Location Project Type Department Downtown New Water Resources Department Priority Project supports essential services Project Description Fifty linear blocks of water mains will be replaced in the downtown area between Commerce and Court Streets and between 5th and the Expressway. In conjunction with these replacements, sanitary sewer and storm sewer lines will also be replaced. These replacements will be conducted in multiple phases over ten to fifteen years. The current phase, Phase 4, covers 5 blocks on Main Street from 12th to the Expressway. Court Street will be the fifth construction project, starting with the design phase. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Scott Parkins, Engineering Manager Projected Start Date Q4 FY 2018 Why Now Projected Completion Date Continuing Downtown water lines average over 100 years in age and have reached the end of their anticipated life span leading to water line breaks and Projected Schedule negative impacts to water quality. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $12,554,000 Project Total Debt Expenditures Budget FY 2027 0 Principal $20,564,000 FY 2028 - FY 2031 Planned 8,500,000 Interest 8,202,643 Remaining Need Continuing Total $28,766,643 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $1,438,322 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 500,000 0 500,000 0 $1,000,000 Construction 0 0 3,100,000 0 4,400,000 $7,500,000 Total $0 $500,000 $3,100,000 $500,000 $4,400,000 $8,500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Water) 200,000 500,000 1,600,000 2,000,000 2,200,000 $6,500,000 Total $200,000 $500,000 $1,600,000 $2,000,000 $2,200,000 $6,500,000 Operating Budget Impact Lessens the impact on overall water operating budget for repairs and line breaks. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 145 Water Capital Projects Fund Project Title Project Number Service Area Lead and Copper Water Service Line U0714 Water Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description Development of inventory of lead water service lines on public and private side of the water meter. Current inventory was submitted to VDH and includes over 16,000 services listed as "unknown material". Future regulatory rules are leading to additional work to classify the materials for all unknown services and development of a lead service line replacement plan by 2027. Beyond classification of services, the goal of the federal legislation is to have any lead service lines or galvanized service lines impacted by lead services be removed from the distribution system by 2034. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1: Comply with all regulatory requirements to provide the citizens of Lynchburg with safe, dependable and affordable services with sufficient system capacities to meet the City’s long-term requirements. Project Manager Scott Parkins, Engineering Manager Projected Start Date Q1 FY 2023 Why Now Projected Completion Date Continuing Environmental Protection Agency has published Lead and Copper Rule Revisions which require water system providers to maintain a lead service Projected Schedule line inventory, upload the inventory to the Virginia Department of Health Activity Projected Date (VDH), and provide annual notifications to customers. Lead and Copper Consultant Engineering Continuing Rule Improvements (LCRI) ruling published in 2024 mandate the future Construction Continuing identification and removal requirements for all lead, and lead-affected services, within the next ten years and removal requirements for all lead services within the next ten years. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $13,185,000 Project Total Debt Expenditures Budget FY 2027 10,000,000 Principal $0 FY 2028 - FY 2031 Planned 10,000,000 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 6.6% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 500,000 0 500,000 0 0 $1,000,000 Construction 9,500,000 0 9,500,000 0 0 $19,000,000 Total $10,000,000 $0 $10,000,000 $0 $0 $20,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Federal: Virginia Resources Authority 3,000,000 4,000,000 4,000,000 4,000,000 4,000,000 $19,000,000 Total $3,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000 $19,000,000 Operating Budget Impact Outside consultant will oversee inventory, but Water Resources field operations and/or annual contractor will likely be called upon to test dig many locations to define water service material types. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 146 Water Capital Projects Fund Project Title Project Number Service Area Water Facility Improvements U0078 Water Location Project Type Department Various New Water Resources Department Priority Project supports essential services Project Description Replacement or renovation to major water treatment process equipment or additional building structures located at the two water treatment facilities and raw water and distribution pump stations. This funding is set aside for anticipated and unanticipated expenditures for major capital equipment replacement to maintain compliance with regulatory requirements and construction of training room to help support essential services. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Scott Parkins, Engineering Manager Projected Start Date Why Now Projected Completion Date Continuing Maintenance and replacement of water treatment and pumping equipment and build training structures is required to support the Projected Schedule essential services of water production and distribution. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $6,255,000 FY 2028 - FY 2031 Planned 4,900,000 Interest 2,495,017 Remaining Need Continuing Total $8,750,017 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $437,501 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 15,000 15,000 $30,000 Construction 0 2,800,000 1,100,000 485,000 485,000 $4,870,000 Total $0 $2,800,000 $1,100,000 $500,000 $500,000 $4,900,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Water) 0 0 0 100,000 0 $100,000 Local: Line of Credit (Water) 1,255,000 1,500,000 2,100,000 900,000 500,000 $6,255,000 Total $1,255,000 $1,500,000 $2,100,000 $1,000,000 $500,000 $6,355,000 Operating Budget Impact Minor increase in operating budget for long-term maintenance. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 147 Water Capital Projects Fund Project Title Project Number Service Area Water Meter Register Replacements U0625 Water Location Project Type Department Various New Water Resources Department Priority Project supports essential services Project Description Existing water meter registers will be upgraded to provide a new advanced, cloud based, cellular signal for consumption data gathering. The new system will allow customers to see in real time their water consumption or indications of a leak. Collection of the data will eventually be completely seamless to the billing process without the traditional meter reader collecting data in the field. It is estimated that this effort will be completed in FY 2027. In total 23,000 meters will have been converted to cellular read technology. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.2: Provide utility improvements and services in a cost-effective manner. Project Manager Gregory Poff, Deputy Director of Water Resources Projected Start Date Q1 FY 2021 Why Now Projected Completion Date Q4 FY 2027 Cellular technology that allows remote reading and leak detection is phasing out drive-by technology currently used in our meter data Projected Schedule collection. Activity Projected Date Construction Q2 FY 2021 Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $8,860,000 Project Total Debt Expenditures Budget FY 2027 1,000,000 Principal $6,360,000 FY 2028 - FY 2031 Planned 0 Interest 2,536,900 Remaining Need 0 Total $8,896,900 Total Project Cost $9,860,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $444,845 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 1,000,000 0 0 0 0 $1,000,000 Total $1,000,000 $0 $0 $0 $0 $1,000,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Water) 1,900,000 0 0 0 0 $1,900,000 Total $1,900,000 $0 $0 $0 $0 $1,900,000 Operating Budget Impact Increased revenues will result from more timely identification of failing water meters that require replacement or repair. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 148 Water Capital Projects Fund Project Title Project Number Service Area Water Tank Rehabilitation U0005 Water Location Project Type Department Various Maintenance Water Resources Department Priority Project supports essential services Project Description Water Resources has developed a 5-year program for inspection of the City's water storage tanks. Each tank is inspected inside and outside by a tank coating specialist every 5 years. Routine maintenance, including removing and applying coating paint is scheduled based on these recommendations. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Scott Parkins, Engineering Manager Projected Start Date Why Now Projected Completion Date Continuing The water tanks require continuous maintenance. Each tank is drained and inspected every 5 years with a rehabilitation project scheduled every Projected Schedule 15-20 years, depending on the results of the inspections. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 460,000 Principal $2,294,109 FY 2028 - FY 2031 Planned 1,839,000 Interest 915,083 Remaining Need Continuing Total $3,209,192 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $160,460 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 22,000 22,000 16,000 62,000 10,000 $132,000 Construction 438,000 364,000 341,000 320,000 704,000 $2,167,000 Total $460,000 $386,000 $357,000 $382,000 $714,000 $2,299,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Water) 35,000 10,000 320,000 52,000 310,000 $727,000 Local: Line of Credit (Water) 830,609 364,000 359,500 16,000 714,000 $2,284,109 Total $865,609 $374,000 $679,500 $68,000 $1,024,000 $3,011,109 Operating Budget Impact Minor increase in operation budget for long term maintenance, to include pressure washing tank exteriors and applying algaecide. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 149 Water Capital Projects Fund City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 150 Sewer Capital Projects Fund SEWER FUND (CAPITAL PROJECTS FUND) SUMMARY OF APPROPRIATIONS - Thi s s umma ry demons tra tes project a ppropri a ti ons for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Sewer) 2,700,100 11,335,000 5,045,000 8,270,000 16,920,000 Loca l : Pa y-As -You-Go (Sewer) 6,900,000 4,487,900 3,720,000 4,865,000 4,970,000 Other: Ca mpbel l County Uti l i ty Servi ce Authori ty 240,000 4,660,000 0 0 0 Sta te: VCWRLF 18,215,000 0 0 0 0 TOTAL ESTIMATED RESOURCES $28,055,100 $20,482,900 $8,765,000 $13,135,000 $21,890,000 CAPITAL PROJECTS Sewer 28,055,100 20,482,900 8,765,000 13,135,000 21,890,000 TOTAL PROPOSED CAPITAL PROJECTS $28,055,100 $20,482,900 $8,765,000 $13,135,000 $21,890,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 151 Sewer Capital Projects Fund SEWER FUND (CAPITAL PROJECTS FUND) SUMMARY OF CASH FLOWS - Thi s s umma ry demons tra tes project ca s h fl ows for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Sewer) 7,913,850 13,685,000 5,065,200 5,675,000 7,220,000 Loca l : Pa y-As -You-Go (Sewer) 4,638,600 5,185,000 4,840,000 5,460,000 6,018,000 Other: Ca mpbel l County Uti l i ty Servi ce Authori ty 240,000 4,660,000 0 0 0 Sta te: VCWRLF 31,200,000 17,857,000 0 0 0 TOTAL ESTIMATED RESOURCES $43,992,450 $41,387,000 $9,905,200 $11,135,000 $13,238,000 CAPITAL PROJECTS Sewer 43,992,450 41,387,000 9,905,200 11,135,000 13,238,000 TOTAL PROPOSED CAPITAL PROJECTS $43,992,450 $41,387,000 $9,905,200 $11,135,000 $13,238,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 152 Sewer Capital Projects Fund Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Sewer Combined Sewer Overflow (CSO) Program Virginia Clean Water Continuing 18,215,000 0 18,215,000 Continuing Continuing Dreaming Creek Interceptor Upgrade 0 480,000 9,320,000 9,800,000 0 9,800,000 Neighborhood Sewer Separation Projects Continuing 0 3,310,000 3,310,000 Continuing Continuing Sewer Collection System Improvements Continuing 8,185,600 30,407,900 38,593,500 Continuing Continuing Sewer Extension Program Continuing 100,000 2,315,000 2,415,000 Continuing Continuing Water Resources Recovery Facility Improvements Continuing 1,074,500 18,920,000 19,994,500 Continuing Continuing Total Proposed FY 2027 - 2031 CIP $0 $28,055,100 $64,272,900 $92,328,000 $0 $9,800,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 153 Sewer Capital Projects Fund Project Title Project Number Service Area Combined Sewer Overflow (CSO) Program Virginia Clean Water Revolving U0021 Sewer Loan Fund Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description Funding for Combined Sewer Overflows (CSO) program projects and projects that continue to reduce stormwater flows to the Water Resource Recovery Facility. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Eric Schrader, Civil Engineer IV Projected Start Date Continuing Why Now Projected Completion Date Continuing Projects support regulatory mandate to contain and eliminate combined sewer overflows in the City's sewer collection system. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 18,215,000 Principal $0 FY 2028 - FY 2031 Planned 0 Interest 0 Remaining Need Continuing Total $0 Total Project Cost Continuing Local Funding Percentage 0% Estimated Annual Debt Service $0 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 500,000 0 0 0 0 $500,000 Construction 17,715,000 0 0 0 0 $17,715,000 Total $18,215,000 $0 $0 $0 $0 $18,215,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total State: VCWRLF 31,200,000 17,857,000 0 0 0 $49,057,000 Total $31,200,000 $17,857,000 $0 $0 $0 $49,057,000 Operating Budget Impact No increase of staff. Increase of operating expenses anticipated. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 154 Sewer Capital Projects Fund Project Title Project Number Service Area Dreaming Creek Interceptor Upgrade U0865 Sewer Location Project Type Department Dreaming Creek New Water Resources Department Priority Project contributes to the generation of new revenue Project Description Evaluation, design, and construction to upsize the section of existing Dreaming Creek Interceptor between Campbell County limits and Timberlake Road. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.11 Maintain the City’s sanitary sewer system to ensure that waste flows are safely collected and treated while developing policies and adequately maintaining the sanitary sewer system in a manner that prevents unpermitted sanitary sewer overflows (SSOs). Project Manager Stephen St. Angelo, Civil Engineer II Projected Start Date Why Now Projected Completion Date Q4 FY 2029 Growth in Campbell County has resulted in the need to sell Campbell County Utilities and Service Authority (CCUSA) additional sewer capacity Projected Schedule in the Dreaming Creek Interceptor in accordance with the Regional Activity Projected Date Sewage Treatment Plant Agreement and Agreement to Implement. As a Consultant Engineering Q1 FY 2027 result, replacement of this segment of the Dreaming Creek Interceptor is Construction Q3 FY 2028 necessary to meet the additional capacity needs of the City and Campbell County. Costs are shared proportionally with CCUSA based on purchased capacity. Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $0 Project Total Debt Expenditures Budget FY 2027 480,000 Principal $4,900,000 FY 2028 - FY 2031 Planned 9,320,000 Interest 1,954,530 Remaining Need 0 Total $6,854,530 Total Project Cost $9,800,000 Local Funding Percentage 50.0% Estimated Annual Debt Service $342,726 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 480,000 0 0 0 0 $480,000 Construction 0 9,320,000 0 0 0 $9,320,000 Total $480,000 $9,320,000 $0 $0 $0 $9,800,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Sewer) 240,000 4,660,000 0 0 0 $4,900,000 Other: Campbell County Utility Service Authority 240,000 4,660,000 0 0 0 $4,900,000 Total $480,000 $9,320,000 $0 $0 $0 $9,800,000 Operating Budget Impact Increased revenue from Campbell County and increased maintenance. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 155 Sewer Capital Projects Fund Project Title Project Number Service Area Neighborhood Sewer Separation Projects U0018 Sewer Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description Funding for projects that continue to reduce stormwater flows to the Water Resource Recovery Facility and renew sanitary sewer infrastructure. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems through replacement or rehabilitation when required. Project Manager Eric Schrader, Civil Engineer IV Projected Start Date Continuing Why Now Projected Completion Date Continuing Projects support regulatory mandate to reduce combined sewer overflows and renew sanitary sewer infrastructure. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 0 Principal $5,912,200 FY 2028 - FY 2031 Planned 3,310,000 Interest 2,358,280 Remaining Need Continuing Total $8,270,480 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $413,524 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 50,000 50,000 12,000 100,000 $212,000 Construction 0 450,000 450,000 108,000 2,090,000 $3,098,000 Total $0 $500,000 $500,000 $120,000 $2,190,000 $3,310,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Sewer) 223,000 50,000 120,000 120,000 2,130,000 $2,643,000 Local: Line of Credit (Sewer) 2,467,000 2,550,000 795,200 0 100,000 $5,912,200 Total $2,690,000 $2,600,000 $915,200 $120,000 $2,230,000 $8,555,200 Operating Budget Impact No increase of staff. Increase of operating expenses anticipated. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 156 Sewer Capital Projects Fund Project Title Project Number Service Area Sewer Collection System Improvements U0015 Sewer Location Project Type Department Various Maintenance Water Resources Department Priority Project supports essential services Project Description Inspection and evaluation for condition/performance assessment along with construction of major repairs, rehabilitation, and replacement of aging/threatened sewer infrastructure to improve the overall performance of the City's Wastewater Collection System. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.11: Maintain the City’s sanitary sewer system to ensure that waste flows are safely collected and treated while developing policies and adequately maintaining the sanitary sewer system in a manner that prevents unpermitted sanitary sewer overflows (SSOs). Project Manager Stephen St. Angelo, Civil Engineer II Projected Start Date Continuing Why Now Projected Completion Date Continuing Sewer line rehabilitation and replacement is needed to maintain reliable sewer service. Projects help to prevent sewer overflows and their Projected Schedule negative impacts on the public/environment that can result if left Activity Projected Date unmaintained. The City’s current performance goal is to rehabilitate Consultant Engineering Continuing and/or replace 1% of its wastewater collection system each year. Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 8,185,600 Principal $25,528,350 FY 2028 - FY 2031 Planned 30,407,900 Interest 10,182,841 Remaining Need Continuing Total $35,711,191 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $1,785,560 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 800,000 790,000 420,000 1,000,000 720,000 $3,730,000 Construction 7,385,600 7,177,900 3,865,000 9,945,000 6,490,000 $34,863,500 Total $8,185,600 $7,967,900 $4,285,000 $10,945,000 $7,210,000 $38,593,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Sewer) 3,120,000 2,665,000 2,350,000 3,920,000 2,468,000 $14,523,000 Local: Line of Credit (Sewer) 4,928,350 6,165,000 2,660,000 5,025,000 6,750,000 $25,528,350 Total $8,048,350 $8,830,000 $5,010,000 $8,945,000 $9,218,000 $40,051,350 Operating Budget Impact Lessens the impact on overall sewer operating budget for repairs and line breaks. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 157 Sewer Capital Projects Fund Project Title Project Number Service Area Sewer Extension Program U0016 Sewer Location Project Type Department Various New Water Resources Department Priority Project supports essential services Project Description Provide for the extension of sanitary sewer lines into unserved areas of the City due to new construction, failed septic systems or economic development. Also used to reimburse developers per City Code for constructing City sewers. A City initiative has been implemented to encourage customers to switch from septic systems to the City public sewer system. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.12: Develop a policy to fund and extend City sewer service to areas served by existing or failing septic systems. Project Manager Eric Schrader, Civil Engineer IV Projected Start Date Continuing Why Now Projected Completion Date Continuing Extension of sewers are needed to continue City-wide growth and replace failing septic systems. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 100,000 Principal $2,250,000 FY 2028 - FY 2031 Planned 2,315,000 Interest 897,488 Remaining Need Continuing Total $3,147,488 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $157,374 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 15,000 25,000 25,000 80,000 $145,000 Construction 100,000 100,000 475,000 475,000 1,120,000 $2,270,000 Total $100,000 $115,000 $500,000 $500,000 $1,200,000 $2,415,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Sewer) 200,000 200,000 500,000 500,000 500,000 $1,900,000 Total $200,000 $200,000 $500,000 $500,000 $500,000 $1,900,000 Operating Budget Impact Increases revenue from new sewer service customers and increases maintenance for new sewer lines. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 158 Sewer Capital Projects Fund Project Title Project Number Service Area Water Resources Recovery Facility Improvements U0017 Sewer Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description Replacement, renovation, additions to plant process equipment and building structures at Water Resources Recovery Facility to maintain compliance with regulatory requirements. Building structures include construction of a training room at College Hill to help support essential services associated with wastewater. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1.3: Continue to maintain the existing City-owned infrastructure systems, through replacement or rehabilitation when required. Project Manager Eric Schrader, Civil Engineer IV Projected Start Date Continuing Why Now Projected Completion Date Continuing Replacement and renovations to equipment and build training structures is required to support the essential service of wastewater treatment. Projected Schedule Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 Continuing Project Total Debt Expenditures Budget FY 2027 1,074,500 Principal $13,224,500 FY 2028 - FY 2031 Planned 18,920,000 Interest 5,275,037 Remaining Need Continuing Total $18,499,537 Total Project Cost Continuing Local Funding Percentage 100.0% Estimated Annual Debt Service $924,977 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 60,000 100,000 150,000 75,000 800,000 $1,185,000 Construction 1,014,500 2,480,000 3,330,000 1,495,000 10,490,000 $18,809,500 Total $1,074,500 $2,580,000 $3,480,000 $1,570,000 $11,290,000 $19,994,500 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Sewer) 1,095,600 2,270,000 1,870,000 920,000 920,000 $7,075,600 Local: Line of Credit (Sewer) 278,500 310,000 1,610,000 650,000 370,000 $3,218,500 Total $1,374,100 $2,580,000 $3,480,000 $1,570,000 $1,290,000 $10,294,100 Operating Budget Impact Minor impact to operating budget as existing equipment is replaced or renovated. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 159 Sewer Capital Projects Fund City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 160 Stormwater Capital Projects Fund STORMWATER FUND (CAPITAL PROJECTS FUND) SUMMARY OF APPROPRIATIONS - Thi s s umma ry demons tra tes project a ppropri a ti ons for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Stormwa ter) 0 1,300,000 2,580,000 4,510,000 3,835,000 Loca l : Pa y-As -You-Go (Stormwa ter) 100,000 160,000 265,000 105,000 20,000 TOTAL ESTIMATED RESOURCES $100,000 $1,460,000 $2,845,000 $4,615,000 $3,855,000 CAPITAL PROJECTS Stormwa ter 100,000 1,460,000 2,845,000 4,615,000 3,855,000 TOTAL PROPOSED CAPITAL PROJECTS $100,000 $1,460,000 $2,845,000 $4,615,000 $3,855,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 161 Stormwater Capital Projects Fund STORMWATER FUND (CAPITAL PROJECTS FUND) SUMMARY OF CASH FLOWS - Thi s s umma ry demons tra tes project ca s h fl ows for ea ch Fi s ca l Yea r a l ong wi th the expected s ources of fundi ng. FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Resources Loca l : Li ne of Credi t (Stormwa ter) 1,800,000 3,459,200 3,022,500 4,320,000 3,940,000 Loca l : Pa y-As -You-Go (Stormwa ter) 745,000 200,000 265,000 150,000 340,000 TOTAL ESTIMATED RESOURCES $2,545,000 $3,659,200 $3,287,500 $4,470,000 $4,280,000 CAPITAL PROJECTS Stormwa ter 2,545,000 3,659,200 3,287,500 4,470,000 4,280,000 TOTAL PROPOSED CAPITAL PROJECTS $2,545,000 $3,659,200 $3,287,500 $4,470,000 $4,280,000 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 162 Stormwater Capital Projects Fund Five-Year Proposed Appropriations Estimated Appropriations Five-Year Cost Beyond Total Through FY 2028 - 2031 Estimated Program Accumulated Project Title 06/30/2026 Budget FY 2027 Planned Net Cost Period Project Cost Stormwater Stormwater Coordinated Capital 200,000 100,000 400,000 500,000 0 700,000 Stormwater Infrastructure Renewal 15,050,100 0 11,350,000 11,350,000 0 26,400,100 Stormwater Quality Best Management Practices 6,090,000 0 850,000 850,000 0 6,940,000 Stormwater System Master Planning 1,172,000 0 175,000 175,000 0 1,347,000 Total Proposed FY 2027 - 2031 CIP $22,512,100 $100,000 $12,775,000 $12,875,000 $0 $35,387,100 City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 163 Stormwater Capital Projects Fund Project Title Project Number Service Area Stormwater Coordinated Capital U0411 Stormwater Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description This program will provide for the opportunity to coordinate with the General Fund projects for the construction of water quality Best Management Practices (BMP) above those required of the project in the City's efforts to address Federal and State mandates according to the municipal separate storm sewer (MS4) Permit and various Total Maximum Daily Load (TMDL) regulations and requirements, such as the Chesapeake Bay TMDL. Relationship to Comprehensive Plan Chapter 3, Page 36, Goal PU-2: Manage stormwater to protect property and the environmental integrity of local/regional waterways and ecosystems. Chapter 3, Page 36, Goal PU-3: Improve water quality in the City's streams and James River. Project Manager Erin Hawkins, Water Quality Manager Projected Start Date Q1 FY 2025 Why Now Projected Completion Date Continuing To coordinate with General Fund projects on the implementation or retrofit of stormwater management facilities as betterments to the Projected Schedule system and meeting stormwater program regulatory requirements. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $200,000 Project Total Debt Expenditures Budget FY 2027 100,000 Principal $400,000 FY 2028 - FY 2031 Planned 400,000 Interest 159,553 Remaining Need 0 Total $559,553 Total Project Cost $700,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $27,978 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Construction 100,000 100,000 100,000 100,000 100,000 $500,000 Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Stormwater) 100,000 100,000 0 0 0 $200,000 Local: Line of Credit (Stormwater) 0 0 100,000 100,000 200,000 $400,000 Total $100,000 $100,000 $100,000 $100,000 $200,000 $600,000 Operating Budget Impact Most work will be performed by an outside contractor. There will be slight increases in costs per year for inspections and routine maintenance. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 164 Stormwater Capital Projects Fund Project Title Project Number Service Area Stormwater Infrastructure Renewal U0320 Stormwater Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description Stormwater collection system improvements to repair, rehabilitate, or replace aging infrastructure at locations throughout the City. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1: Provide the citizens of Lynchburg with safe, dependable and affordable services with sufficient system capacities to meet the City's long-term requirements. Chapter 3, Page 36, Goal PU-2: Manage stormwater to protect residents, property and the environmental integrity of local/regional waterways and ecosystems. Project Manager Scott Parkins, Engineering Manager Projected Start Date Q2 FY 2014 Why Now Projected Completion Date Continuing Replacing and rehabilitating aged/broken stormwater infrastructure is needed to maintain sufficient stormwater conveyance to protect Projected Schedule property and integrity of waterways. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $15,050,100 Project Total Debt Expenditures Budget FY 2027 0 Principal $20,585,100 FY 2028 - FY 2031 Planned 11,350,000 Interest 8,211,060 Remaining Need 0 Total $28,796,160 Total Project Cost $26,400,100 Local Funding Percentage 100.0% Estimated Annual Debt Service $1,439,808 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 60,000 265,000 105,000 20,000 $450,000 Construction 0 1,300,000 2,405,000 3,810,000 3,385,000 $10,900,000 Total $0 $1,360,000 $2,670,000 $3,915,000 $3,405,000 $11,350,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Pay-As-You-Go (Stormwater) 645,000 100,000 265,000 150,000 340,000 $1,500,000 Local: Line of Credit (Stormwater) 0 3,134,200 2,567,500 3,570,000 3,340,000 $12,611,700 Total $645,000 $3,234,200 $2,832,500 $3,720,000 $3,680,000 $14,111,700 Operating Budget Impact Most work will be performed by an outside contractor; therefore, there will be minimal impact to operating expenses and staff requirements. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 165 Stormwater Capital Projects Fund Project Title Project Number Service Area Stormwater Quality Best Management Practices U0354 Stormwater Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description This program will provide for the construction of necessary water quality Best Management Practices (BMP) in the City's efforts to address Federal and State mandates according to the Municipal Separate Storm Sewer System (MS4) Permit and various other Chesapeake Bay Total Maximum Daily Load (TMDL) regulations and requirements. Relationship to Comprehensive Plan Chapter 3, Page 36, Goal PU-2: Manage stormwater to protect residents, property and the environmental integrity of local/regional waterways and ecosystems. Chapter 3, Page 36, Goal PU-3: Improve water quality in the City's streams and James River. Project Manager Erin Hawkins, Water Quality Manager Projected Start Date Q1 FY 2015 Why Now Projected Completion Date Continuing Implementation of Best Management Practices is necessary to meet the regulatory requirements of the City's Municipal Sewer Storm Separation Projected Schedule (MS4) Program. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $6,090,000 Project Total Debt Expenditures Budget FY 2027 0 Principal $4,605,000 FY 2028 - FY 2031 Planned 850,000 Interest 1,836,859 Remaining Need 0 Total $6,441,859 Total Project Cost $6,940,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $322,093 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 0 50,000 30,000 $80,000 Construction 0 0 0 500,000 270,000 $770,000 Total $0 $0 $0 $550,000 $300,000 $850,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Stormwater) 1,750,000 250,000 280,000 600,000 350,000 $3,230,000 Total $1,750,000 $250,000 $280,000 $600,000 $350,000 $3,230,000 Operating Budget Impact Slight increases to annual cost for inspections and routine maintenance. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 166 Stormwater Capital Projects Fund Project Title Project Number Service Area Stormwater System Master Planning U0334 Stormwater Location Project Type Department Various New Water Resources Department Priority Project has legal or regulatory mandate Project Description This program will provide for the necessary master planning of the City's efforts to address Federal and State mandates according to the Municipal Separate Storm Sewer System (MS4) Permit and various other Chesapeake Bay Total Maximum Daily Load (TMDL) regulations and requirements. Relationship to Comprehensive Plan Chapter 3, Page 35, Goal PU-1: Provide the citizens of Lynchburg with safe, dependable and affordable services with sufficient system capacities to meet the City's long-term requirements. Chapter 3, Page 36, Goal PU-2: Manage stormwater to protect residents, property and the environmental integrity of local/regional waterways and ecosystems. Project Manager Erin Hawkins, Water Quality Manager Projected Start Date Q2 FY 2014 Why Now Projected Completion Date Continuing Ongoing efforts are needed to evaluate, prioritize, and manage the regulatory requirements of the Municipal Separate Storm Sewer System Projected Schedule Projected Schedule (MS4) Permit. Activity Projected Date Consultant Engineering Continuing Construction Continuing Financial Summary Total Project Cost Estimated Debt Service Prior Appropriations as of 06/30/2026 $1,172,000 Project Total Debt Expenditures Budget FY 2027 0 Principal $394,000 FY 2028 - FY 2031 Planned 175,000 Interest 157,160 Remaining Need 0 Total $551,160 Total Project Cost $1,347,000 Local Funding Percentage 100.0% Estimated Annual Debt Service $27,558 Five Year Proposed Appropriations by Activity Planned Planned Planned Planned Program Period Activity Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Estimate Consultant Engineering 0 0 75,000 50,000 50,000 $175,000 Total $0 $0 $75,000 $50,000 $50,000 $175,000 Five Year Proposed Expenditure Cash Flow Projections Program Period Funding Source FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Local: Line of Credit (Stormwater) 50,000 75,000 75,000 50,000 50,000 $300,000 Total $50,000 $75,000 $75,000 $50,000 $50,000 $300,000 Operating Budget Impact Most work will be performed by an outside contractor; therefore, there will be minimal impact to operating expenses and staff requirements. City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 167 Stormwater Capital Projects Fund City of Lynchburg, Virginia, Capital Improvement Program FY 2027 – 2031 CIP 168