Town of Appomattox
Adopted Budget
FY 2025-2026
Informative Summary
Richard C. Conner, Mayor
Council Members:
- James J. Boyce, Sr.
- McKinley D. Cardwell
- Timothy W. Garrett
- Jack L. Hensley
- Nathan A. Simpson
- Mary Lou Spiggle
Michael G. Campbell, Town Manager/Clerk
Kimberley W. Ray, Financial Director/Treasurer
Cindy L. Miller, Deputy Clerk
2025–2026 Adopted Budget Summary
2025-2026 Revenues
| General Fund | $3,316,934.00 | |
| Water Fund | $1,258,071.00 | |
| Sewer Fund | $1,059,362.00 | |
| TOTAL | $5,634,367.00 |
2025-2026 Expenditures
| General Fund | ||
| Council | $68,153.00 | |
| Administrative & Town Office | $871,179.00 | |
| Professional | $150,000.00 | |
| Police | $224,826.00 | |
| Tourism | $92,023.00 | |
| Fire Dept. | $58,000.00 | |
| Public Works & Town Shop | $1,193,061.00 | |
| Sanitation | $175,150.00 | |
| Prop. Mt. & Const. | $270,000.00 | |
| Events & Contributions | $51,500.00 | |
| Zoning | $163,042.00 | |
| TOTAL | $3,316,934.00 | |
| Water Fund | $1,258,071.00 | |
| Sewer Fund | $1,059,362.00 | |
| TOTAL | $5,634,367.00 | |
| Fund | Adopted Revenue | Adopted Exp. | Difference |
|---|---|---|---|
| General Fund | $3,316,934.00 | $3,316,934.00 | $0.00 |
| Water Fund | $1,258,071.00 | $1,258,071.00 | $0.00 |
| Sewer Fund | $1,059,362.00 | $1,059,362.00 | $0.00 |
| Total | $5,634,367.00 | $5,634,367.00 | $0.00 |
General Fund Detail
General Fund Revenues
| General Fund | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
||
| REVENUES | |||||
| 10-3101-0000 | Current Real Estate Tax | $171,326 |
$167,000 |
$167,000 |
$170,000 |
| 10-3102-0000 | Current Personal Property Tax | 84,919 | 85,000 | 85,000 | 87,000 |
| 10-3103-0000 | Delinquent Tax | 1,801 | 1,000 | 1,000 | 1,500 |
| 10-3104-0000 | Penalties & Interest | 10,535 | 8,000 | 8,000 | 9,000 |
| 10-3105-0000 | PSC Taxes | 5,656 | 7,000 | 7,000 | 6,000 |
| 10-3201-0000 | Bank Stock Tax | 217,639 | 190,000 | 190,000 | 215,000 |
| 10-3202-0000 | Meals Tax | 1,602,864 | 1,450,000 | 1,450,000 | 1,600,000 |
| 10-3203-0000 | Lodging Tax | 109,580 | 80,000 | 80,000 | 105,000 |
| 10-3205-0000 | Consumption Tax | 8,643 | 7,000 | 7,000 | 8,000 |
| 10-3206-0000 | Cigarette Tax | 112,500 | 135,000 | 135,000 | 135,000 |
| 10-3301-0000 | Vehicle License Fee | 36,429 | 30,000 | 30,000 | 35,000 |
| 10-3302-0000 | Business License | 248,286 | 230,000 | 230,000 | 245,000 |
| 10-3304-0000 | Zoning Fees | 2,625 | 1,000 | 1,000 | 2,500 |
| 10-3308-0000 | Communications Tax | 4,122 | 4,000 | 4,000 | 4,000 |
| 10-3501-0000 | Interest | 47,010 | 21,000 | 21,000 | 21,000 |
| 10-3502-0000 | Rental of Misc. Property | 9,125 | 6,000 | 6,000 | 6,000 |
| 10-3602-0000 | Rolling Stock Tax | 3,572 | 3,000 | 3,000 | 3,000 |
| 10-3603-0000 | Sales Tax | 125,077 | 90,000 | 90,000 | 125,000 |
| 10-3604-0000 | Aid to Police Dept | 53,253 | 53,000 | 53,000 | 53,000 |
| 10-3605-0000 | Fire Programs | 15,000 | 15,000 | 15,000 | 15,000 |
| 10-3606-0000 | Personal Property Tax Relief | 23,106 | 23,107 | 23,107 | 23,107 |
| 10-3609-0000 | Mobile Home Titling Tax | 75 | 200 | 200 | 100 |
| 10-3610-0000 | Trash Can Fees | 5,126 | 4,500 | 4,500 | 5,000 |
| 10-3801-0000 | Miscellaneous | 1,864 | 1,000 | 1,000 | 1,000 |
| 10-3803-0000 | State DMV Fees | 4,180 | 2,500 | 2,500 | 4,000 |
| 10-3804-0000 | Town DMV Fees | 3,180 | 2,000 | 2,000 | 3,000 |
| 10-3806-0001 | Meadowlark Program Income | 44,189 | - | - | - |
| 10-3810-0000 | Downtown Revitalization Grant | 233,430 | COMPLETED | COMPLETED | COMPLETED |
| 10-3811-0000 | Litter Grant | 2,189 | 2,200 | 2,200 | 1,900 |
| 10-3812-0000 | VRSA Grant | - | - | - | - |
| 10-3901-0000 | Use of Undesignated Fund Balance | 669,295 | 233,455 | 233,455 | 432,327 |
| 10-3999-0000 | Other Reimbursables | 3,150 | 500 | 500 | 500 |
| Total Revenues | $3,859,746 |
$2,852,462 |
$2,852,462 |
$3,316,934 |
|
General Fund Expenditures
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| General Fund | FY 2024 | FY 2025 | FY 2026 | |||
|---|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
|||
| Expenditures | ||||||
| 4000 | Council | 78,784 | 59,403 | 59,403 | 68,153 | |
| 4100 | Administrative | 607,757 | 765,900 | 765,900 | 871,179 | |
| 4200 | Professional | 122,199 | 150,000 | 150,000 | 150,000 | |
| 4400 | Police | 125,472 | 163,361 | 163,361 | 224,826 | |
| 4500 | Tourism | 85,260 | 88,600 | 88,600 | 92,023 | |
| 4600 | Fire | 44,500 | 58,000 | 58,000 | 58,000 | |
| 4700 | Public Works | 908,351 | 1,209,521 | 1,209,521 | 1,193,061 | |
| 4800 | Sanitation | 125,636 | 175,450 | 175,450 | 175,150 | |
| 5000 | Property Maint. & Construction | 312,574 | 54,000 | 54,000 | 270,000 | |
| 5200 | Donations & Contributions | 24,299 | 100,500 | 100,500 | 51,500 | |
| 5300 | Zoning | 45,847 | 56,150 | 56,150 | 163,042 | |
| Total Operating Expenditures |
$
2,480,678
|
$
2,880,885
|
$
2,880,885
|
$
3,316,934
|
||
Council
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| Council | FY 2024 | FY 2025 | FY 2026 | |||
|---|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
|||
| Expenditures | ||||||
| 10-4000-1030 | Part- Time Salary/Wage Reg | 32,400 | 28,800 | 28,800 | 28,800 | |
| 10-4000-2010 | FICA | 5,256 | 2,203 | 2,203 | 2,203 | |
| 10-4000-2060 | Unemployment | 37 | 100 | 100 | 50 | |
| 10-4000-4010 | Convention/Conference/Travel | 525 | 3,200 | 3,200 | 4,500 | |
| 10-4000-4040 | Meetings and Training | 14,742 | 1,500 | 1,500 | 2,000 | |
| New | Meals | - | - | - | 2,000 | |
| 10-4000-5526 | Computer Expense & Office Equipment | 13,263 | 2,000 | 2,000 | 4,000 | |
| 10-4000-8020 | Priorities & Initiatives - Communication | - | 7,000 | 7,000 | 7,000 | |
| 10-4000-8025 | Legal Fees | - | - | - | 1,000 | |
| 10-4000-8045 | Elections and Referendums | - | 1,000 | 1,000 | 1,000 | |
| 10-4000-9010 | Recordation | 12,561 | 13,600 | 13,600 | 13,600 | |
| New | Phone | - | - | - | 2,000 | |
| Total Expenditures |
$78,784
|
$59,403
|
$59,403
|
$68,153
|
||
Administrative
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| Administrative | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted | Amended | Adopted | ||
| Budget | Budget | Budget | |||
| Expenditures | |||||
| 10-4100-1010 | Salaries & Wages - Regular | 410,917 | 499,000 | 499,000 | 562,100 |
| 10-4100-2010 | FICA | 29,981 | 38,200 | 38,200 | 43,001 |
| 10-4100-2020 | VRS | 16,066 | 25,500 | 25,500 | 39,291 |
| 10-4100-2030 | Health Insurance | 35,228 | 60,100 | 60,100 | 60,768 |
| 10-4100-2040 | VRS Life Insurance | 4,262 | 6,700 | 6,700 | 6,216 |
| 10-4100-2050 | Va Long Term Disability | 367 | 2,500 | 2,500 | 3,433 |
| 10-4100-2060 | Unemployment Insurance | 56 | 200 | 200 | 220 |
| 10-4100-2070 | Worker's Compensation | 824 | 1,100 | 1,100 | 1,100 |
| 10-4100-2099 | Insurance (Veh/Work/Liab) | 8,087 | 11,000 | 11,000 | 11,000 |
| 10-4100-3010 | Electricity & Propane | 5,937 | 5,000 | 5,000 | 7,800 |
| 10-4100-3020 | Telephone | 6,621 | 6,000 | 6,000 | 6,000 |
| 10-4100-3023 | Website Development | - | 6,500 | 6,500 | 6,500 |
| 10-4100-3030 | Postage | 4,128 | 4,500 | 4,500 | 5,500 |
| 10-4100-3040 | Publishing Ads | 2,262 | 4,000 | 4,000 | 3,000 |
| 10-4100-4010 | Mileage | 134 | RECLASSED | RECLASSED | RECLASSED |
| 10-4100-4020 | Lodging | 503 | RECLASSED | RECLASSED | RECLASSED |
| 10-4100-4030 | Convention/Conference | 308 | 5,000 | 5,000 | 6,500 |
| 10-4100-4040 | Employee Retention & Recognition | 3,560 | 1,500 | 1,500 | 7,000 |
| 10-4100-4050 | Safety & Training | 2,042 | 3,500 | 3,500 | 6,000 |
| 10-4100-5025 | Water & Sewer Usage | 589 | 600 | 600 | 650 |
| 10-4100-5526 | Computer & Office Equipment | 39,744 | 30,000 | 30,000 | 45,000 |
| 10-4100-5527 | Office Equipment | 507 | RECLASSED | RECLASSED | RECLASSED |
| 10-4100-6010 | Office Supplies | 8,078 | 5,000 | 5,000 | 7,000 |
| 10-4100-6020 | Repairs & Maintenance | 6,976 | 12,000 | 12,000 | RECLASSED |
| 10-4100-6040 | Books & Subscriptions | 2,435 | 500 | 500 | - |
| 10-4100-6050 | Town Code | 1,391 | 10,000 | 10,000 | 10,000 |
| 10-4100-6060 | Property Tax Expense | 535 | 5,000 | 5,000 | 5,000 |
| 10-4100-6070 | Cigarette Tax Expense | 5,348 | - | - | 2,900 |
| 10-4100-7430 | Janitor | 2,700 | 12,000 | 12,000 | 16,000 |
| 10-4100-9010 | Virginia Unclaimed Property | 300 | - | - | - |
| 10-4100-9020 | Dues & Assoc. Membership | 3,197 | 5,000 | 5,000 | 5,200 |
| 10-4100-9030 | Bank Charges & Fees | 305 | 300 | 300 | 300 |
| 10-4100-9040 | Dinners | 1,120 | 2,000 | 2,000 | - |
| 10-4100-9050 | Flowers | 160 | 200 | 200 | 200 |
| 10-4100-9090 | Other Reimbursables | 3,088 | 3,000 | 3,000 | 3,500 |
| Total Expenditures | $607,757 | $765,900 | $765,900 | $871,179 | |
Professional
| Professional | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
||
| Expenditures | |||||
| 10-4200-7410 | Audit/Accounting | 59,770 | 70,000 | 70,000 | 70,000 |
| 10-4200-7420 | Legal/Attorney | 62,429 | 60,000 | 60,000 | 60,000 |
| 10-4200-7440 | Engineering | - | 20,000 | 20,000 | 20,000 |
| Total Expenditures |
$
122,199
|
$
150,000
|
$
150,000
|
$
150,000
|
|
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Police
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| Police | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
||
| Expenditures | |||||
| 10-4400-8070 | Police Agreement | 69,813 | 108,202 | 108,202 | 111,667 |
| New (Reclassed) | Police Grant | 55,159 | 55,159 | 55,159 | 55,159 |
| New | Police Vehicle | 500 | - | - | 58,000 |
| Total Expenditures |
$
125,472
|
$
163,361
|
$
163,361
|
$
224,826
|
|
Tourism Fund
| Tourism Fund | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
||
| 10-4500-1030 | Part-time Salaries | 42,338 | 43,000 | 43,000 | 43,858 |
| 10-4500-2010 | FICA | 3,239 | 3,300 | 3,300 | 3,355 |
| 10-4500-2060 | Unemployment | 37 | 100 | 100 | 110 |
| 10-4500-3020 | Telephone | 1,700 | 1,500 | 1,500 | 1,500 |
| 10-4500-3022 | Website Cost/Maintenance | 139 | 3,000 | 3,000 | 1,600 |
| 10-4500-3030 | Postage | 1,026 | 1,500 | 1,500 | 2,500 |
| 10-4500-3040 | Publishing Ads | - | 300 | 300 | - |
| 10-4500-3041 | Advertising | 5,838 | 3,000 | 3,000 | 3,000 |
| 10-4500-4030 | Meals | 555 | 500 | 500 | - |
| 10-4500-5020 | Depot Electric | 3,854 | 3,000 | 3,000 | 9,000 |
| 10-4500-5025 | Water & Sewer Usage | 1,197 | 1,500 | 1,500 | 1,500 |
| 10-4500-5526 | Computer and Office Equipment | 1,472 | 1,000 | 1,000 | 1,500 |
| 10-4500-6010 | Office Supplies | 879 | 500 | 500 | 500 |
| 10-4500-7430 | Janitorial Depot | 2,746 | 10,400 | 10,400 | 7,600 |
| 10-4500-8060 | Brochures | 4,485 | 6,000 | 6,000 | 6,000 |
| 10-4500-8065 | Marketing | 15,757 | 10,000 | 10,000 | 10,000 |
| Total Operating Expenditures |
$85,260
|
$88,600
|
$88,600
|
$92,023
|
|
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Fire
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| Fire | FY 2024 | FY 2025 | FY 2026 | ||
|---|---|---|---|---|---|
| Actual | Adopted Budget |
Amended Budget |
Adopted Budget |
||
| Expenditures | |||||
| 10-4600-6080 | Reimburse County | 2,500 | 3,000 | 3,000 | 3,000 |
| 10-4600-8000 | Donation | 27,000 | 40,000 | 40,000 | 40,000 |
| 10-4600-9060 | Fire Programs | 15,000 | 15,000 | 15,000 | 15,000 |
| Total Expenditures |
$44,500
|
$58,000
|
$58,000
|
$58,000
|
|