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Special Called Board of Supervisors Budget Meeting (Tuesday, June 10, 2025)
Northumberland County, Virginia
Members present:
James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Other Staff Present:
Mr. Luttrell Tadlock, County Administrator
Mr. Drew Basye, Assistant County Administrator
Ms. Morgan Wilson, Executive Assistant
Mr. Carl Hayden, IT Technician
Ms. Mary Dodson, Benefits and Bookkeeper Administrator
1. Open of Meeting 1:00p.m.
Procedural: A. Call to Order
The special meeting was convened by Chairman Haynie and held at the
Northumberland Courthouse located at 220 Judicial Place, Heathsville, VA 22473.
2. Budget Discussion
Discussion: A. Discussion
County Administrator Tadlock explained that the purpose of today’s meeting is to discuss the FY26 County and School Board budget. He’s prepared a potential reductions and additions list for the Board’s review. He offered that the Board ask any questions in relation to the proposed reductions and additions. Mr. Tadlock informed the Board that Dr. Leslie is unable to make it to the meeting tonight in person, but she is present online if the Board has any questions for her in relation to the School Board budget. With the potential reductions and additions, Mr. Tadlock stated that the County is looking at being on the positive side in the amount of $203,357; however, the Board did ask to consider a 1.25% salary increase for both the School and County staff and that puts the County back dipping into the undesignated general fund balance in the amount of $399,761.
Supervisor Williams asked which version of the school budget is included in their packets. Mr. Tadlock explained that the budget included in their packets is a 0% salary increase with the potential cuts that they presented.
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Supervisor Fisher asked what the tax increase would be with a 1.25% salary increase. County Administrator Tadlock stated that this scenario is still assuming a $0.08 tax increase and if he decreased the tax to $0.07, it would have the County back dipping into the general fund balance.
Supervisor Fisher asked what the tax increase would be for a 3% salary increase. Mr. Tadlock stated it would still be $0.08 but more money would be needed to cover that increase. He explained that staff could figure that out as they would have to factor in the school division and the County to do that. He further explained that the tax increase was advertised at $0.08 cent, so the County would not be able to go above that.
Chairman Haynie asked what last year’s school budget total was plus the County side. Mr. Tadlock explained that the total school budget was $21,529,064 and the County portion was $14,855,244.
Vice Chairman Brann asked what the total was in 2019.
Mr. Tadlock stated that he’d have to go back and do some research to get that information. Vice Chairman Brann wants to get an idea of how much extra covid actually cost the County and to see what was implemented then that may not be needed now.
Chairman Haynie stated that this couldn’t hurt because the budget has gone up a lot since then. Supervisor Fisher asked if the school population was down in comparison to last year. Dr. Leslie stated that she based the budget this year on the most recent counts that they had available but in general yes, they have been experiencing a decline over the years. She further stated that last year’s total budget was actually $22,745,907 which is the same error they caught at the last meeting related to the total not including their federal funds. She stated that the $21,529,064 is their fund one balance. Dr. Leslie just wanted to clarify why those numbers were presented differently. She also stated that she doesn’t have 2019 numbers in front of her, but she can tell the Board that they did have a dip trend where the budget went down and she believes that it’s because they didn’t include that federal funding. She assured the Board that she could get this information for them.
Supervisor Long asked if more students are homeschooled now due to the declined population.
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Dr. Leslie stated that she didn’t have this data in front of her but keep in mind that enrollment will go up over the summer as this is a common trend in all school divisions.
Chairman Haynie asked Dr. Leslie if she has an idea of how much money has been overspent in the school budget this year.
Dr. Leslie stated that she hopes to have that information for the Board by Thursday’s regular meeting. She has her current projections, but she will be sitting down with UHY this week to get more accurate information on this. Additionally, they have been able to get substantially more reimbursement requests sent out over the last few weeks so she’s hoping that money will be coming back to the County soon and she can report that information back as well. Chairman Haynie stated that the reimbursement money probably won’t be received for 60 days. Dr. Leslie agreed, stating that is her understanding as well.
Supervisor Fisher asked about the well replacements in the amount of $390,000 and thought that number was cut substantially at their last meeting.
Mr. Tadlock stated that they took that out of the budget because they have not received a definite figure on the wells. The Board will have to determine some sort of financing moving forward but he confirmed that lower figures were discussed.
Supervisor Williams stated that they need to discuss whether they need to even replace a well or not because DEQ is not mandating that they replace one at this moment. DEQ is mandating that they condemn one of the two wells; that is what is needed right now.
Supervisor Fisher stated that they still haven’t confirmed whether the two wells are connected but he doesn’t believe that they are.
Supervisor Williams stated that they are connected according to Mr. Jeff Brann. He’s moved water from one school to the other and they have to be connected in order to do that. Mr. Williams stated that if the County were to condemn one well, Mr. Brann recommended that we condemn the elementary school well because the pumps are not as strong, due to its holding capacity, and it’s the oldest.
Supervisor Williams asked if the reimbursements UHY is coming up with should have already been done.
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Dr. Leslie clarified that UHY did not submit the reimbursements as they were submitted by staff from the School Board office. She explained that yes, they should have been submitted more efficiently and that is the plan moving forward, to submit them on a monthly basis so that they are constantly rolling. She stated that UHY is getting with staff to get a good alignment of the reimbursements that have come in and doing a second back up to see if there is anything else out there.
Chairman Haynie asked if there was any chance they could get a chart of accounts. Dr. Leslie explained that the Board should have a chart of accounts from the original budget proposal. She asked if they are searching for one with the proposed cuts.
Chairman Haynie stated that he’d look back to see if he has this information.
Vice Chairman Brann stated that the final school budget in 2019 was $18,568,149, and asked Mr. Tadlock to gather what the County portion was when he’s able.
Mr. Tadlock reminded the Board that the school’s budget documentation was emailed to the Board members on May 20, 2025.
County Administrator Tadlock went through the potential cuts and additions in each category for the Board. The list is as follows:
General Administration
1101-2010 BOS- Cobra/Retiree Reimb $ (22,120.00)
1101-3002 BOS-Professional Services $ (25,000.00)
1101-3100 BOS- Contractual Services $ (7,500.00)
1101-5308 BOS- General Liability Insurance $ (8,311.00)
1101-5801 BOS- Dues/Memberships $ (5,000.00)
1201-5203 County Admin- Telecommunications $ (2,500.00)
1201-5501 County Admin- Travel (Mileage) $ (2,500.00)
1201-5504 County Admin- Travel Convention $ (500.00)
1206-3008 Audit- Circuit Court $ (1,461.00)
1209-1003 COR- Part Time $ (2,750.00)
1209-5203 COR- Telecommunications $ (1,900.00)
1209-5401 COR- Office Supplies $ (500.00)
1209-8001 COR-Lease/Rent Equipment $ (1,050.00)
1213-5203 Treas.-Telecommunications $ (500.00)
1213-5401 Treas.-Office Supplies $ (1,500.00)
1213-5402 Treas.-Dog Licenses $ (500.00)
* 1301-5401 Elect. Board- Office Supplies $ (300.00)
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* 1301-5403 Elect. Board- Material & Supplies $ (1,500.00)
1302-5203 Registrar- Telecommunications $ (500.00)
1401-3004 IT-Repairs/Equipment $ (10,000.00)
1401-3005 IT- Maint. Service Software $ (53,311.00)
1401-5501 IT- Travel $ (500.00)
1401-5504 IT- Travel (Convention/Ed.) $ (500.00)
1401-7001 IT- Computer Equipment $ (12,303.00)
TOTAL $ (162,506.00)
Judicial Administration
2100-5203 Circuit Judge-Telecommunications $ (1,022.00)
2100-5401 Circuit Judge- Office Supplies $ (2,000.00)
2102-5203 Gen. Dist. Ct- Telecommunications $ (700.00)
2105-5203 Juv. Ct- Telecommunications $ (5,500.00)
2106-3005 Circuit Ct Clerk- Maint. Srv. Contract $ (3,400.00)
Circuit Ct Clerk-
2106-5203 Telecommunications $ (3,900.00)
TOTAL $ (16,522.00)
Public Safety
3102-1002 Sheriff- Part Time $ (10,000.00)
3102-1003 Sheriff- Overtime $ (15,000.00)
3102-3004 Sheriff- Repairs/Equipment $ (500.00)
3102-3007 Sheriff- Advertising $ (500.00)
3102-5204 Sheriff- Car Radio Repairs $ (2,000.00)
3102-5401 Sheriff- Office Supplies $ (4,500.00)
3102-5409 Sheriff- Police Supplies $ (1,000.00)
3102-5410 Sheriff- Uniforms $ (7,000.00)
3102-5503 Sheriff- Travel $ (2,000.00)
3102-7001 Sheriff- Computer Supplies $ (500.00)
3102-7008 Sheriff- Drug Task Force $ (500.00)
3102-7009 Sheriff- Repairs to Building $ (61,500.00)
3102-8000 Sheriff- Community Outreach $ (2,000.00)
3102-8006 Sheriff- Records Software $ (6,000.00)
3202-5604 Vol Fire- Contribution $ (24,303.00)
3202-7005 Vol Fire- Equipment $ (9,848.00)
3203-3005 Ambulance- Maint. Service Contracts $ (4,109.00)
3203-5401 Ambulance- Office Supplies $ (1,000.00)
3203-5410 Ambulance- Uniforms $ (3,000.00)
3203-5501 Ambulance- Travel (Mileage) $ (500.00)
3203-5506 Ambulance- Tuition $ (1,500.00)
3203-5805 Ambulance- Mis. Fees $ (1,000.00)
3203-7006 Ambulance- Vehicle Supplies $ (2,000.00)
3203-7009 Ambulance-EMS Repairs Bldg/House $ (2,000.00)
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3203-5604 Vol Squad- Contribution $ (11,491.00)
3401-5201 Building- Postage $ (1,000.00)
3501-1002 Shelter- Overtime $ (1,000.00)
3501-1003 Shelter- Part Time $ (11,000.00)
3501-5504 Shelter- Travel $ (500.00)
3501-7003 Shelter- Operations Costs $ (3,000.00)
TOTAL $ (190,251.00)
Public Works
4104-5104 Electrical- Streetlights $ (2,000.00)
TOTAL $ (2,000.00)
Health & Welfare
* 5101-6001 Health Department $ (12,199.00)
TOTAL $ (12,199.00)
Health & Welfare
5302-5607 Boys & Girls Club $ (20,000.00)
5302-5608 Red Cross $ (2,500.00)
5302-5609 Bay Aging $ (486.00)
5302-5612 Food Bank $ (4,000.00)
5302-5614 Contribution - Haven $ (450.00)
5302-5616 NN Free Health Clinic $ (63,285.00)
5302-5618 Bay Transit $ (5,324.00)
* 5302-6005 Social Services $ (50,022.00)
TOTAL $ (146,067.00)
Education
School Division $ (635,985.00)
6401-5604 RCC Contribution $ (287.00)
TOTAL $ (636,272.00)
Parks, Recreation,
Culture
7102-5604 YMCA $ (5,000.00)
TOTAL $ (5,000.00)
CIP
9103-7029 Capital Vehicles $ (5,507.00)
9103-7027 School CIP Transfer (Well) $ (390,000.00)
TOTAL $ (395,507.00)
TOTAL REDUCTION $ (1,566,324.00)
ADDITIONS
General Administration
1302 Registrar $ 3,178.00
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Public Safety
3506-7009 Disaster Response $ 2,500.00
Judicial Administration
2101 Victim Witness Grant $ 15,227.00
TOTAL ADDITIONS $ 20,905.00
Supervisor Williams asked what the big cuts were in IT maintenance service software. Mr. Tadlock stated he sat down with the IT Director and identified items that were not needed, or items that could be postponed to a later date.
Supervisor Fisher asked how streetlights can be reduced.
Mr. Tadlock explained that he’s looked at historical payments and based on those staff feels that they can reduce the figures a little bit.
Supervisor Long asked about the cut for the Health Department.
Mr. Tadlock stated that the Health Department was asking for an increase of $12,199, so the cut would level fund them.
Supervisor Long asked if this would eliminate their money coming in from the state. Mr. Tadlock stated that he reached out to Brendan Riverbank on this and he explained that the district would not be able to absorb the state-mandated required pay increase that is needed to provide full-time staff. He stated that should the requested increase across all 10 counties not be satisfied, they’ll have to explore staffing cuts.
Vice Chairman Brann stated that the 2019 County portion of the school budget was $11,570,807 which is about a $3.2M dollar increase. He reminded the Board that they’ve had questions come up before about how much the County is paying per child and at one time it was $5,000 more in comparison to other schools. He stated that it was never made clear what the County is getting for that extra $5,000. Mr. Brann has a hard time making cuts from other departments’ budgets because of mistakes that other people have made to cripple this County. He thinks the Board is just going to have to give the school a budget and they’re going to have to live with it. Supervisor Long stated that the Superintendent is doing a good job, and they need to take care of the kids.
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Vice Chairman Brann stated that the key to this issue is to get someone in here to manage the finances and it’s important to speed up this process.
Chairman Haynie stated that the MOU has been sent to the School Board’s attorney for review, so the ball is in their court right now. He explained that they set a joint meeting with the School Board to discuss the MOU on June 17, 2025 at 1:00 p.m., but whether that happens or not he is unsure.
Supervisor Williams asked why the meeting is unsure.
Chairman Haynie stated that the School Board attorney is not going to be back until June 12, 2025, they have to review it, and then they have to send it to the School Board for their review which doesn’t leave many days until the scheduled joint meeting. Mr. Haynie stated that he doesn’t want to see this drag on because the end of the month is coming up very quickly. The County will have to advertise for the position and finding someone will not happen by the end of the month.
Supervisor Williams asked if the School Board’s attorney was going to review the MOU before it is sent to the School Board.
County Administrator Tadlock stated to his knowledge it was only sent to the attorney. Supervisor Williams believes that the Board could still meet with the School Board to discuss the particulars of the MOU before they consult with their attorney.
The Board of Supervisors agreed.
Chairman Haynie asked if Mr. Tadlock had sent out the meeting notice to the school system or was he waiting to hear back from the attorney.
Mr. Tadlock stated that he was waiting to hear back from the attorney first, but he did talk to Dr. Leslie earlier and the school does have a second attorney, so he forwarded their contact information to the County attorney. He explained that he could definitely send that notice to Dr. Leslie if that is what the Board would like to do.
The Board asked Mr. Tadlock to send the notice of the meeting to the school division. In addition, Chairman Haynie asked Mr. Tadlock to resend the email from May 20, 2025 mentioned earlier in the meeting because he is unable to locate it in his emails.
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Supervisor Williams asked if anyone has heard from UHY as to them continuing on when there is a lapse between when the County hires an employee to manage the finances.
Mr. Tadlock stated that they indicated they would provide additional information on Friday, but he has not heard from them, so he sent a follow-up email to Mr. Reagan yesterday. Supervisor Long asked if Mr. Tadlock has notified the various agencies on the potential cuts. Mr. Tadlock confirmed that he either emailed them or sat down with them directly to discuss the cuts.
Vice Chairman Brann mentioned that the Board needs to have discussion on how UHY is going to get paid if they carry on.
After some discussion, Mr. Brann mentioned that the school has a salary built into their budget for a Finance Director, so the Board stated that would have to come out of their budget to pay UHY for their services.
Supervisor Fisher asked how they are getting paid now.
Mr. Tadlock stated that the Board appropriated $40,000 to the school division to offset that cost. Supervisor Williams asked if the salaries for the Finance Director and the two positions have to be included in the 25-26 budget.
Mr. Tadlock explained that it’s his understanding that the MOU requires the school division to include those salaries in their budget and then transfer those payments to the locality. He stated that currently the County has not budgeted for it so they’ll have to do a supplemental appropriation going forward but those funds should be coming from the school division. Supervisor Fisher reiterated that when it comes to the raises, that the County should treat everyone equally.
Supervisor Williams asked if Mr. Fisher believes granting the school with the SOQ bonus from the Governor is fair since only select employees receive it.
Supervisor Fisher believes that it is different because just like other agencies in the County, there are some people who come ahead and excel by doing extra work and get an incentive because of it. He stated that the County has good people, and the Board needs to take care of them.
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Chairman Haynie agreed stating that a bonus is different than a raise.
Supervisor Williams asked for clarification on whether the new Finance Director would be employed under the school or the County.
Mr. Tadlock stated that the position would be an employee of the County.
Mr. Tadlock reminded the Board about the Board Docs proposal included in their packets. He explained that the current cost of Board Docs is about $8,000 annually and the upgrade to Diligent Community would be an increase of about $1,989. He stated that one thing that the upgrade does provide is a package of 10 committees, so the County could look at the potential of other boards and commissions having access to the platform as well. Additionally, they offer an add-on package that includes live-streaming capabilities which would total $12,589, a $4,589 increase. Mr. Tadlock informed the Board that they need a decision on which package to move forward with by the end of the month.
Supervisor Williams asked if the add-on is worth it.
Mr. Tadlock stated that staff would like to look into the add-on a little bit further before the Board makes a decision.
Chairman Haynie asked what the video add-on offers the County.
Mr. Tadlock stated that currently the County’s videos are posted on YouTube, but the add-on offers the videos being embedded in the Diligent Community platform itself. Additionally, there are timestamps available so you can navigate throughout the meeting more easily when searching for specific discussions.
Chairman Haynie asked if it was still accessible to the public.
Mr. Tadlock confirmed it would be accessible to the public.
Supervisor Williams asked if the Board moved forward with Diligent Community, would the County discontinue uploading the videos to YouTube.
Mr. Tadlock stated that he believes we would have everything in Diligent Community at that point, but staff is still having conversations with IT on this matter.
Supervisor Williams asked if the County is receiving any complaints from citizens not being able to find what they’re looking for.
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Mr. Tadlock stated that we have not received any complaints.
Chairman Haynie asked how quickly the videos will be uploaded on the new platform and how quickly are they uploaded now.
Mr. Tadlock stated that we could reach out to Diligent on how quickly they will be uploaded and referred to Mr. Carl Hayden for the length of time it takes to have them uploaded to YouTube now.
Mr. Hayden stated that the IT Administrator, Robert Headley, downloads the videos so he is unsure.
Chairman Haynie asked staff to get this information for the Board as soon as possible. Vice Chairman Brann stated that he’d like to discuss the easement for the Library because it’s holding them up.
Mr. Tadlock stated that Mrs. Blue emailed him today and he forwarded it to Mr. Gregory as a reminder.
Supervisor Williams asked if the meeting recordings will be archived.
Mr. Tadlock explained that the old meetings will still be available through YouTube, but they more than likely will not be migrated to Diligent Community. He stated that he could reach out to see how going forward with the platform would retain that information for the public.
3. Closing of Meeting
Action: A. Adjournment
Motion to adjourn.
Motion by: James W. Brann, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.