Town Council Work Session

meeting
Leesburg Town Council 1h 51m 3 speakers 4 agenda items transcribed 4 days ago official recording ↗
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What were the key highlights of the FY 2025 general fund budget and revenue updates?

Kelly Burk 2:06
Uh welcome. Um let me call tonight's uh town council work session to order. The first item for discussion is the budget and CIP update, fiscal year two thousand twenty five, fourth, fourth quarter. Yeah. Fourth quarter. I
Tamara Keyseker 2:24
do the same thing.
Kelly Burk 2:25
Okay.
Tamara Keyseker 2:27
Good evening, Madam Mayor and members of council. I am Tamara Keyseker. I'm your management and budget officer. Tonight I have Doug Wagner, who's over the CIP, and then Owen Snyder, of course, our CFO. I wanna emphasize that the numbers that are presented in your packet and in the presentation are preliminary and unaudited. That sounds a very finance thing to put on it, but there are a lot of year-end adjustments that just get made through the accounting process, so that these numbers are subject to change. To start out the slot the presentation, as we usually do, we focus on the general fund. So the general fund we've recognized eighty-four point four million dollars of revenue in fiscal twenty-five.
Tamara Keyseker 3:04
That's an increase of seven point eight million or eight percent from fiscal twenty twenty-four. Um if you consider that in the in the scheme of your budget as a percentage of your budget, excluding that budgeted use of reserves, it is a hundred and eight point seven percent of your budgeted revenues. Um, but it is important to note that that eighty-four point four million does include the three point four million in data center computer equipment tax revenue that you're considering tonight. So it is revenue that you do not anticipate in your budget, but you do have planned discussions on how to use it. On the expenditure side of the house, we've spent eighty-two point six million dollars. That's an increase of five point two percent or four point one million dollars.
Tamara Keyseker 3:45
In terms of a percentage of your budget, it's fairly consistent with last year, ninety percent compared to ninety-one point eight percent last year. Focusing on general fund revenues, so as you can see in this slide, Compass Creek really boosted your property tax revenues. We'll talk a little bit more about that in a second. Um, you see on the nonproperty taxes, despite the decline in sales and use tax revenue, other non-property taxes did perform better than expected. So they really offset that shortfall. And budget is about where we actually ended up. Um, you do see we collected more in other local revenue than anticipated in the budget. This is higher than anticipated development fee revenue. We've talked about Crescent Parking in the past couple of budget items.
Tamara Keyseker 4:28
Um we did get that fee revenue for all 274 homes. We also saw higher than anticipated interest revenue, that's from our investment portfolio. Um and higher revenue in parks and recreation, reflecting the higher demand for their services. Again at the top line, you see 108.7% of the budgeted revenues collected, excluding that use of reserves, compared to 102.9%. Compass Creek is skewing that by quite a bit, quite a bit. If you exclude Compass Creek, we're actually at 103%, which is right on target with where we were at the same time last year. So again, Compass Creek is skewing the numbers. It was not anticipated in your fiscal 2025 budget. The annexation wasn't complete until about halfway through fiscal 25.
Tamara Keyseker 5:14
It did generate significant property tax revenues, about $1 million in real estate, and again, that $3.4 million in business personal property taxes as it relates to data center computer equipment. On the expenditure side of the house, you can see again 90.4% of your budget was spent through the fourth quarter compared to 91.8% last year. The highlights there are really increased contractual costs. That's in a number of different areas, one of which includes snow response. We did see heavier snowfall this past season, so we did see an increased costs in that area. We also saw increased expenses in the other expenses category, and that is primarily the office leases for public works, the mobile tower, and community development.
Tamara Keyseker 6:01
We did see a full year of cost in fiscal 25, whereas in fiscal 24, there was only nine to six months of cost in those years.

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