Board of Supervisors Meeting - May 28 2026 Minutes
Thursday, May 28, 2026 at 6:00 PM
220 Judicial Pl. Heathsville, VA 22473
Members Present: James Long, James Brann, Chip Williams, Al Fisher, Keith Harris
Staff Present: County Administrator Tadlock, Assistant County Administrator Drew Basye, Finance Operations Specialist I Morgan Wilson, IT Administrator Robert Headley, Finance Operations Specialist II Mary Dodson
1. Opening of Meeting (6:00PM)
A. Call to Order
2. Presentations
A. Davenport & Company - County's Financial Advisor
Northumberland County, VA - FB Policy Considerations 05.28.26 vF.pdf
Mr. Austin Sacks presented a PowerPoint presentation to the Board on behalf of Davenport & Company, the County's financial advisor. He presented fund balance policy recommendations, observations, and strategies as it related to the FY27 budget process. The full presentation can be found in the attachments.
Supervisor Harris asked if the fund balance consists of debt that the County owes or is that all cash on hand.
Mr. Sacks explained that the fund balance does not consist of dollars owed to anyone. The funds are unrestricted that the County may use as it pleases. Mr. Tadlock stated that the County uses those funds to basically get from one tax season to the next tax season.
Vice Chairman Williams asked when they are recommending the County achieve that minimum of 20% of expenditures in the fund balance. He asked if they are recommending they do that all within this budget cycle.
Mr. Sacks stated that achieving that this budget cycle would be their
recommendation and would put the County in the best financial shape, but they do understand the reality and the difficult decisions that must be made. He
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explained that their recommendation would be not to exceed a three-year time period while achieving the 20%.
Vice Chairman Williams asked Mr. Sacks why Davenport uses the 20% figure as he's seen anywhere between 17% and 20%.
Mr. Sacks stated that is starts with looking into history in terms of what years the County was able to operate and not need to issue a revenue anticipation note. At the 20% level, the County was able to get from one tax season to another without needing to secure short-term borrowing. He mentioned that there are other avenues like if the County were to switch to twice a year tax collection, they may be more comfortable with a lower percentage.
Chairman Brann asked about the Budget Stabilization Fund (BSF) and stated that it would protect the general fund balance from being touched.
Mr. Sacks confirmed that is correct. He stated that the BSF would be the first line of defense in efforts to make sure that the fund balance is not touched. In addition, for some reason if the revenues came in under budget, this would be the first thing for the County to utilize to make sure the unassigned fund balance is kept at 20%. Chairman Brann asked Mr. Tadlock if the County adopted a policy on this yet. Mr. Tadlock stated that this was discussed previously, but it was not formalized on the Board level and that is why it's being brought back up for the Board's consideration this year.
Chairman Brann would like to see the County move forward with this process.
Motion to authorize staff to move forward in working with Davenport & Company to begin the process of establishing a fund balance policy.
Moved by: James Brann; seconded by: James Long
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
3. Public Hearing
A. The public hearing is being held pursuant to Section 15.2-2506 of the Code of Virginia, 1950 as amended, allowing the public to question and comment on the proposed budget. This proposed budget reflects a $.0979 increase in the tax rate, from $0.4721 (equalized tax rate after reassessment) to $.57.
Budget Ad FY27.docx Draft_FY27_Budget.pdf
County Administrator Tadlock stated that there will be no action taken tonight by the Board as they are required by code to wait 7 days after the hearing before taking any action.
Public Hearing Open.
Ms. Susan Ruberry is on the Board of Trustees at the Library and came to speak in support of the Library's FY27 budget request. Ms. Ruberry presented some of the
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contributions of the Library as well as the programs that the Library offers. She urged the Board to grant their budget request in full.
Mr. Sam Gutherie stated that he has dealt with budgets for 28 years and is coming to speak as a shocked taxpayer. He believes the Board has no control over the spending of the budget and that no accountability is taking place.
Mr. A.R. Campbell is a retiree operating on a fixed income and stated that the Board needs to think about the people who have to pay the taxes rather than those who are doing the spending. He wondered if the County had the right people in the offices to do the work and maintain the budget appropriately. Ms. Ann Kloeckner came in representation of Legal Aid and presented some of the services they offer. She urged that the Board grant their request as they are requesting level funding this year.
Ms. Michelle Wells and Ms. Linda Hodges spoke on behalf of Guest who serve the homeless in the County. Ms. Michelle Wells explained their day to day operations and requested that the Board approve their $5,000 request.
Ms. Bryna Brennan spoke on behalf of the Library and believes their request needs to be funded in full because that amount still is not enough. She stated that the Library has to depend on volunteers and grants as well to be fully operational. Mr. Monte Lake also spoke on behalf of the Library and spoke on all their contributions to the County. He stated that funding these functions in a small community such as this is very important.
Public Hearing Closed.
**Chairman Brann requested a 5-minute recess.
Chairman Brann explained that the Board set the tax rate higher so that they can sit down together and discuss necessary cuts to lower the rate. Mr. Brann made the public aware that they'd have to hold another public hearing if they had to go back and set the rate higher than it was originally anticipated. He also commented on the school division and their hard work on the budget this year.
Supervisor Fished asked Mr. Brann to comment on the reassessment and how much the assessed values have gone up.
Chairman Brann stated if the County taxed at the assessed rate, it would be a lot higher.
Mr. Tadlock confirmed that is correct and that the equalized rate is $0.4721.
4. Board Discussion Items
A. NES Playground Funding Discussion
return rev options for April consideration.pdf Northumberland ES-Existing_Rev B-Site Plan.pdf PROPOSAL #36536C.pdf
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Chairman Brann announced the updated proposal cost for the playground as requested is $325,708.84. He asked Mr. Tadlock if some of the funds they plan to use are reimbursements.
Mr. Tadlock stated yes, but there were additional funds identified that the Board indicated they wanted to confirm that they are prior year reimbursements. He believes that those funds have been deposited in the revenue on the school side, but they will need to be moved to the prior year revenue account. Furthermore, if the Board wishes to move forward in identifying these funds for the CIP projects (NES playground, buses, etc.) then those monies can be migrated to the CIP/VIP account that's been set up for the school division.
The Board stated that they would like to see the monies moved to the appropriate account so they can vote on how to utilize the funds at the meeting next week.
B. School Bus Discussion
Buses CIP 11122 Final.pdf
Supervisor Harris stated that the new bus is still available and there are some used buses still available as of today, but he suggested the Board move quickly on this. Supervisor Fisher stated to his understanding if a bus breaks down in the current fleet, there's a possibility that there is no replacement.
Superintendent Leslie explained they have one replacement currently, so if that one fails they would be left with nothing.
Vice Chairman Williams questioned the need for a large bus, but Mr. Donald Brown made him aware that the capacity they hold is a necessity for the number of children they transport and the cost between the 3/4 size bus isn't much different than the cost of a large bus.
Chairman Brann requested this topic be put on next week's agenda as well. County Administrator Tadlock clarified that the Board would only be identifying funding for the buses as the school division will be the one doing the procurement process for the purchase.
Finance Facilitator Karen Pica requested clarification on what more needs to be done with the funds as she has informed them before that it is in fact prior year reimbursements.
Mr. Tadlock explained that the funds are currently residing in a revenue account on the school side, so the Treasurer's office needs paperwork in order to transfer those funds to the prior year revenue account. After the funds are moved, the Board can transfer those funds to the CIP/VIP school account to utilize as approved at next week's meeting.
Chairman Brann agreed, stating that the Board would like the paperwork in place before moving any funds.
C. Supplemental Appropriation - School Capital Improvement
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NCSB CIP SA 052026.pdf
Motion to approve a supplemental appropriation from 36-4100-410030 to line item 10-9103-7030 in the amount of $9,000 to cover the invoice for the DEQ required permit related to the well project.
Moved by: Keith Harris; seconded by: James Long
Motion Carried
D. Authorization for Hand Written Check - DEQ School Well Permit
Motion to authorize staff to issue a hand written check in the amount of $9,000 for the DEQ school well permit.
Moved by: Chip Williams; seconded by: Keith Harris
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
E. School Board Budget Discussion
County Administrator Tadlock stated that the Board did hold a public hearing on April 23, 2026 regarding the school board budget and by code the Board is required to wait 7-days before taking any action. That 7-day period has passed, so the matter is before the Board.
Motion to approve the FY27 School Budget in categories as an annual appropriation with controls in the amount of $21,621,405. The FY27 school division budget annual appropriation with controls will be further defined in the appropriation resolution adopted by the Board of Supervisors.
Moved by: Chip Williams; seconded by: James Long
Motion Carried
5. Items Related to Closed Meeting
A. Convene into Closed Meeting § 2.2-3711 A(1),(29)
Motion to Action: A. Convene into Closed Meeting: convene into closed meeting as permitted by Virginia Code Section 2.2-3711 (A)(1)(29);1. Discussion, consideration, or interviews of prospective candidates for employment; assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees of any public body; and evaluation of performance of departments or schools of public institutions of higher education where such evaluation will necessarily involve discussion of the performance of specific individuals. Any teacher shall be permitted to be present during a closed meeting in which there is a discussion or consideration of a disciplinary matter that involves the teacher and some student and the student involved in the matter is present, provided that the teacher makes a written request to be present to the presiding officer of the appropriate board. Nothing in this subdivision, however, shall be construed to authorize a closed meeting by a local governing body or an elected school board to discuss compensation matters that affect the membership of such body or board collectively. 29. Discussion of the award of a public contract involving the expenditure of public funds, including interviews of bidders or offerors, and discussion of the terms or scope of such contract, where discussion in an
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open session would adversely affect the bargaining position or negotiating strategy of the public body.
Moved by: Keith Harris; seconded by: Al Fisher
Motion Carried
B. Reconvene into Open Meeting
Motion to reconvene into open session.
Moved by: Al Fisher; seconded by: Keith Harris
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
C. Certification of Closed Meeting
Motion that the Northumberland Board of Supervisors return to Public Meeting and certify by roll call vote that only public business matters lawfully exempted from open meeting requirements by the Virginia Freedom of Information Act, and as were identified in the motion convening the closed meeting were heard, discussed or considered during the closed meeting. The vote on the motion was passed by a roll call vote as follows: Aye: Keith Harris, AC Fisher, Jr., James M. Long, James W. Brann, Charles H. Williams
Moved by: Al Fisher; seconded by: Keith Harris
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
D. Action Taken from Closed Meeting, Emergency Procurement for Director of Finance and School Financial Services
Motion to authorize the County Administrator to enter into a contract on an emergency basis with Cherry Bekaert for financial advisory services related to assisting the school-related finance matters to continue with daily operations as well as a separate contract with Cherry Bekaert's subsidiary Cordia Recruiting and Staffing, LLC related to the interim Director of Finance services. These contracts are to be evaluated on a monthly, as-needed basis.
Moved by: Keith Harris; seconded by: Chip Williams
Motion Carried
6. Closing of Meeting
A. Adjournment
Motion to adjourn.
Moved by: Keith Harris; seconded by: Al Fisher
Aye: James Long, James Brann, Chip Williams, Al Fisher, and Keith Harris
Motion Carried 5-0
Board Clerk - E. Luttrell Tadlock