HomeMy WebLinkAbout12-17-24 Town Council PacketAgenda Town Council Meeting
Tuesday, December 17, 2024
5:00 p.m. Closed Session Council Chambers 1. Meeting Called to Order (Mayor Collins)
2. Roll Call (Clerk of Council)
3. Modification to Closed Session
4. VA Code 2.2-3711 (A) 29 (1 item)- Award of a Public Contract Involving the Expenditure
of Public Funds
a. SHAH Development 6:00 p.m. Public Session Council Chambers
1. Oaths of Office for New Councilmembers- Spencer Rygas, Pulaski Co. Clerk of Court
(light reception to follow to recognize exiting & new members)
7:00 p.m.
1. Certification of Closed Session (Mayor Collins)
2. Pledge of Allegiance (Councilman Clark)
3. Invocation (Councilman East)
4. Guests and Visitors (Mayor Collins)
5. Modification to Public Session (Mayor Collins)
6. Board Updates (Councilmembers)
7. Public Hearing
a. Loitering & Camping Ordinances
(Staff Report- Manager Day)
(Mayor Collins reads Public Hearing Ad, Opens/Closes Public Hearing)
i. Ordinance 2024-12 Amending Chapter 70 of the Town of Pulaski, Virginia Town Code to include Article VI, Loitering (voting)
ii. Ordinance 2024-13 Amending Chapter 70 of the Town of Pulaski,
Virginia Town Code to include Article VII, Camping on Public Sidewalks and Right of Ways (voting)
8. Honoring Gregory C. East for his Service as a Member of Town Council (Vice-Mayor Dawson reads plaque, Mayor Collins presents plaque to councilmember)
9. Honoring James A. Radcliffe for his Service as a Member of Town Council (Vice-Mayor Dawson reads plaque, Mayor Collins presents plaque to councilmember) 10. Honoring Michael P. Reis for his Service as a Member of Town Council
(Vice-Mayor Dawson reads plaque, Mayor Collins presents plaque to councilmember)
Reasonable accommodation will be provided for persons with disabilities, if requested.
11. Presentations
a. Filter Plant Update- Stevie Steele with CHA
b. Audit Update- Emily Viers with Robinson, Farmer, & Cox Associates
c. Public Works Department Update- Kim Caudill
12. Discussion
a. Battery Storage Facility (Scot Farthing)
13. Public Comment Period
(The Town Council welcomes your input. You may address the Council by completing a speaker’s
slip available at the door and giving it to the Clerk of Council prior to the meeting. At this time, you may address Council on items that are not on the agenda. The limit is three (3) minutes for each speaker.)
14. Consent Agenda (Voting)
a. Consideration of December 3rd Town Council Meeting Minutes
15. Council Comments
16. Manager’s Report (Manager Day)
17. Reminder of Future Council Meeting (Mayor Collins)
a. January 7, 2025 Closed Session 6:00 p.m., Open Session 7:00 pm
Closed Session Council Chambers
1. VA Code 2.2-3711 (A) 1 (2 items)- Personnel Matters a. Police Department b. Town Manager
2. Adjournment
Public Hearing(s)
Info
Ordinance 2024-12
Amending Chapter 70 of the Town of Pulaski, Virginia Town Code to include Article VI, Loitering
WHEREAS, the Town Manager for the Town of Pulaski, Virginia, in consultation with the
Town Attorney has reviewed Chapter 70 related to Streets, Sidewalks, and Other Public Places
and determined it should be amended to include Article VII Loitering; and,
NOW, THEREFORE it be ORDAINED, by the Town Council of the Town of Pulaski,
Virginia, sitting in regular session this 17th day of December, 2024 amends Chapter 70 to include
Article VII Loitering, shown in Attachment A.
This ordinance shall be effective upon adoption on this 17th day of December, 2024 by the duly
recorded vote of the Town Council of the Town of Pulaski, Virginia as follows:
Gregory C. East- James A. Radcliffe- Jeremy L. Clark- G. Tyler Clontz-Brooks R. Dawson- Michael P. Reis-
Mayor Collins-
THE TOWN OF PULASKI, VIRGINIA
________________________________ W. Shannon CollinsMayorATTEST
___________________________ Olivia C. Hale Clerk of Council
Ordinance 2024-12
Attachment A
Article VI - Loitering
(a) As used in this section:
(1) “Loiter” shall mean to stand around or remain, or to park or remain parked in a motor
vehicle, at a public place or place open to the public and engage in any conduct
prohibited under this section. “Loiter” also means to collect, gather, congregate or be a
member of a group or a crowd of people who are gathered together in any public place or
place open to the public and to engage in conduct prohibited under this section.
(2) “Public place” shall mean any public street, road, or highway, alley, land, sidewalk,
crosswalk or other public way, or any public resort, place of amusement, park,
playground, public building or ground appurtenant thereto, school building or school
grounds or public parking lot, or private parking lot or any other publicly owned parking
lot, or the area in front of or adjacent to any store, shop, restaurant, or other place of
business.
(b) In accordance with Section 15.2-926, Code of Virginia, as amended, it shall be unlawful and
a class 3 misdemeanor for any person to loiter at or in a public place in the following manner:
(1) To interfere, impede or hinder the free passage of pedestrian or vehicular traffic;
(2) To threaten or do physical harm to another member or members the public;
(3) To threaten or do physical harm to the property of another member or members of the
public; or
(4) To create clearly, by words, acts or other conduct, a present danger of a breach of the
peace or disorderly conduct.
Ordinance 2024-13
Amending Chapter 70 of the Town of Pulaski, Virginia Town Code to include Article VII, Camping on Public Sidewalks and Right of Ways
WHEREAS, the Town Manager for the Town of Pulaski, Virginia, in consultation with the
Town Attorney has reviewed Chapter 70 related to Streets, Sidewalks, and Other Public Places
and determined it should be amended to include Article VI Camping on Public Sidewalks and
Right of Ways in the Town of Pulaski; and,
NOW, THEREFORE it be ORDAINED, by the Town Council of the Town of Pulaski,
Virginia, sitting in regular session this 17th day of December, 2024 amends Chapter 70 to include
Article VI Camping on Public Sidewalks and Right of Ways shown in Attachment A.
This ordinance shall be effective upon adoption on this 17th day of December, 2024 by the duly
recorded vote of the Town Council of the Town of Pulaski, Virginia as follows:
Gregory C. East- James A. Radcliffe- Jeremy L. Clark- G. Tyler Clontz-Brooks R. Dawson- Michael P. Reis-
Mayor Collins-
THE TOWN OF PULASKI, VIRGINIA
________________________________ W. Shannon CollinsMayorATTEST
___________________________ Olivia C. Hale Clerk of Council
Ordinance 2024-13
Attachment A
Article VII - Camping on public sidewalks and rights-of-way within the town.
It shall be unlawful and a class 1 misdemeanor for any person within the town to camp on any
town-owned street, sidewalk, alley, or other public rights-of-way.
To camp is defined as the performance of living accommodation activities such as sleeping,
lying down and making preparations to sleep (including the laying down of bedding, sleeping
bag, or other sleeping matter, for the purpose of sleeping), storing personal belongings, making
any fire, or using any tent or shelter or other structure.
This section does not apply to a person who is on a town-owned property, street, sidewalk, alley,
or other public rights-of-way if the person is:
(1)On such property street, sidewalk, alley, or other public rights-of-way because of amedical emergency;
(2)Participating in or viewing a parade, festival, permitted public event, performance,
rally, demonstration, or other similar activity;
(3)Sitting within a bus stop zone while waiting for public or private transportation;
(4)Camping on a public property, sidewalk, alley, or other public rights-of-way as partof an event approved in writing by the town manager or his or her designee; or
(5)Operating or patronizing a licensed business or establishment with approved outdoorseating adjoining the physical structure of the business.
It is an affirmative defense to prosecution for a violation of this section for lying down if a
person is lying down and is obstructing the right-of-way but is lying down as the result of a
physical manifestation of a disability, whether or not such disability is observable.
Presentation(s)
Information
Communication with Those Charged with Governance
To the Honorable Members of Town Council
Town of Pulaski, Virginia
We have audited the financial statements of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of Town of Pulaski, Virginia for the year ended June 30, 2024.
Professional standards require that we provide you with information about our responsibilities under generally
accepted auditing standards, Government Auditing Standards,and the Uniform Guidance, as well as certain
information related to the planned scope and timing of our audit. We have communicated such information in our
letter to you dated May 9, 2024. Professional standards also require that we communicate to you the following
information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting
policies used by Town of Pulaski, Virginia are described in Note 1 to the financial statements.No new accounting
policies were adopted and the application of existing policies was not changed during 2024.We noted no transactions
entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All
significant transactions have been recognized in the financial statements in the proper period.As described in Note 19
of the financial statements, the Town had a change in reporting entity due to the new formed Economic Development
Authority (EDA) during 2024.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management’s knowledge and experience about past and current events and assumptions about future events. Certain
accounting estimates are particularly sensitive because of their significance to the financial statements and because of
the possibility that future events affecting them may differ significantly from those expected. The most sensitive
estimate(s) affecting the Town’s financial statements were:
Management’s estimates of depreciable asset lives are based on management’s experience. We evaluated the
methods, assumptions, and data used to develop the estimates in determining same are reasonable in relation to
the financial statements taken as a whole.
Management’s estimate of the allowance for doubtful accounts is based on management’s experience. We evaluated
the methods, assumptions, and data used to develop the estimate in determining that it is reasonable in relation to
the financial statements taken as a whole.
Management’s estimates of deferred inflows, outflows and liabilities related to the pension and OPEB plans in which
the Town and related component units participate are based on actuarial information provided by the Virginia
Retirement System and a third-party actuary and include certain long-term assumptions that are disclosed in the
notes to the financial statements. We evaluated the methods, assumptions, and data used to develop these
estimates in determining that they are reasonable in relation to the financial statements, taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
ROBINSON,FARMER,COX ASSOCIATES,PLLC
Certified Public Accountants
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other
than those that are clearly trivial, and communicate them to the appropriate level of management. Management has
been provided with a schedule summarizing uncorrected misstatements of the financial statements and has determined
that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
The uncorrected misstatements or the matters underlying them could potentially cause future period financial
statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial
to the financial statement under audit. Additionally, material misstatements were detected as a part of the audit
procedures and were correct by management. A list of proposed audit adjustments has been provided to management.
Disagreements with Management
For purposes of this letter, a disagreement with management is a disagreement on a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or
the auditors’report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation
letter dated November 25, 2024.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting
principle to the entity’s financial statements or a determination of the type of auditors’opinion that may be expressed
on those statements, our professional standards require the consulting accountant to check with us to determine that
the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
A material weakness in internal control and a compliance related item is disclosed in the report on internal control in
accordance with Government Auditing Standards. This material weakness is related to the extent of significant audit
adjustments identified and recorded by the auditors while the compliance finding relates to a lack of procurement in
accordance with the Virginia Public Procurement Act. There is also a compliance finding reported in accordance with
the Uniform Guidance related to reporting under the Economic Development Cluster.
We generally discuss a variety of matters, including the application of accounting principles and auditing standards,
with management each year prior to retention as the entity’s auditors. However, these discussions occurred in the
normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the schedules related to pension and OPEB funding, which are required
supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of
inquiries of management regarding the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or
provide any assurance on the RSI. Our responsibility with respect to the budgetary comparison information, which also
supplements the basic financial statements, is to evaluate the presentation of the schedules in relation to the financial
statements as a whole and to report on whether it is fairly stated, in all material respects, in relation to the financial
statements as a whole.
We were engaged to report on the other supplementary information and the schedule of expenditures of federal
awards, which accompany the financial statements but are not RSI. With respect to this supplementary information,
we made certain inquiries of management and evaluated the form, content, and methods of preparing the information
to determine that the information complies with accounting principles generally accepted in the United States of
America, the method of preparing it has not changed from the prior period, and the information is appropriate and
complete in relation to our audit of the financial statements. We compared and reconciled the supplementary
information to the underlying accounting records used to prepare the financial statements or to the financial
statements themselves.
We were not engaged to report on introductory section or statistical information, which accompany the financial
statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of
the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
Restriction on Use
This information is intended solely for the use of Board of Supervisors and management of Town of Pulaski, Virginia and
is not intended to be,and should not be,used by anyone other than these specified parties.
Very truly yours,
Blacksburg, Virginia
November 25, 2024
DATE:November 25, 2024
MEMORANDUM TO:Jackie Morris, Finance Director
Town of Pulaski, Virginia
FROM:Robinson, Farmer, Cox Associates
REGARDING:Audit for the Year Ended June 30, 2024
In planning and performing our audit of the financial statements of Town of Pulaski, Virginia for the year ended June 30, 2024,
we considered the Town’s internal control structure to plan our auditing procedures for the purpose of expressing our opinions
on the financial statements and not to provide assurance on the internal control structure.
However, during our audit, we noted certain matters involving the internal control structure and other operational matters that
are presented for your consideration. This letter does not affect our report dated November 25, 2024 on the financial
statements of Town of Pulaski, Virginia. Our comments and recommendations, all of which have been discussed with appropriate
members of management, are intended to improve the internal control structure or result in other operating efficiencies. We
will be pleased to discuss these comments in further detail at your convenience, to perform any additional study of these
matters, or to assist you in implementing the recommendations.Please note: The audited financial statements contain
findings in the schedule of findings and questioned costs and should be reviewed in conjunction with the comments
below.
Statements of Economic Interest
During review, we noted that several forms that were not filled out in their entirety. We recommend that steps be taken to
ensure that Statements of Economic Interest forms be completed in their entirety.
Urban Highway Maintenance (UHM)
The UHM report filed during the year includes amounts from the cost allocation plan related to engineering. The most recent
cost allocation plan was as of June 30, 2019. We recommend that if the cost allocation plan will be used for amounts reported
for UHM, the plan should be updated annually.
Accounts Payable
Detailed accounts payable listings do not agree with accounts payable balances per the trial balance for several funds. We
recommend that a reconciliation be performed routinely to ensure that balances are appropriately reported. If invoices are
entered as accounts payable at the time of payment, the balance per the ledger should be zero throughout the year until
adjusted for year-end accruals.
Grant Processing and Reconciliations
During review, it was noted that an EDA reimbursement request that was initially submitted for $239,624.57 was updated at the
federal level to $29,041.86 resulting in a significantly reduced reimbursement. It appears that there was not a reconciliation or
review of requested amounts to actual amounts received during the year and this was not caught as part of the grant request
process. We recommend that a reconciliation or review of amounts requested and received be performed routinely for all grants
to ensure that amounts are appropriately processed.
We noted that reimbursement requests are not performed routinely. To ensure that revenues and expenditures are appropriately
matched in accordance with account principles, we recommend that reimbursement requests be performed at a minimum
quarterly. Year-end requests should be completed as close to year-end as possible to ensure appropriate reporting.
Payroll Withholding Accounts
During review, we noted that several of the payroll withholding accounts do not net to zero as expected throughout the year or
at year-end and balances are growing over time. For example, the VACORP Hybrid Disability account in the General fund has a
debit balance of $21,753 as compared to a debit balance of $14,476 in prior year. The account balances should be reviewed
monthly and investigated. Entries should be posted as needed to ensure that balances reported are correct and/or payroll
withholdings should be evaluated for appropriateness if necessary.
Ledger Completeness
During the year, cash was moved from the main operating account into a VIP liquidity account. The new VIP accounts were not
set up in the system as cash/investment accounts; however, they were recorded by the consultant during the pre-audit work.
Additionally, during the SPDA confirmation process, it was determined that there is a separate bank account for the Pulaski
Housing and Redevelopment Authority that is not in Edmunds in an accounting a software so that a set of books can be provided.
Per inquiry, Edmunds was updated during the audit process to include the VIP and Authority related accounts.The Authority’s
activity should be reviewed routinely to ensure that an audit is performed if the financial transactions exceed $25,000 in
accordance with Code section 30-140.
Water and Sewer Funds Minimum Cash Requirements
The VRA issuances in fiscal years 2023 and 2024 have requirement wherein unrestricted cash or cash equivalents in the enterprise
funds must be not less than 25% of operation and maintenance expense for the funds. As of June 30, 2024, the Town is not in
compliance with the minimum cash requirements. However, there are receivables related to the JH Direct Injection project that
would bring the Town into compliance, which indicates that there is a timing difference causing the noncompliant result. We
recommend that management review balances routinely and ensure that any such reimbursements are processed timely to
ensure that cash is received to maintain compliance with the aforementioned minimum cash requirement.
Account Integrity
During review, we noted that several projects posted to the Grants Fund that related to the Water and Sewer Funds. Business-
type activities and governmental activities must be tracked separately. A separate grant fund should be created for water and
sewer. Related projects should be posted to same so that the respective grant fund can be merged with the major fund for
reporting purposes.
Expense accounts labeled as “use of fund balance” were used to report the expenditure of funds. Expenditures should be posted
to the applicable department and account to which the underlying expenditure relates. “Use of fund balance” accounts would
only be utilized for revenue that was received in a prior year and carried forward for expenditure in a subsequent period to help
ensure that a balanced budget is created.
Consent Agenda
Town Council Meeting Minutes December 3, 2024
1. The Mayor called the meeting to order at 6:30 p.m. and asked for a roll call.
Gregory C. East- Aye James A. Radcliffe- Absent Mayor Collins- Aye Jeremy L. Clark- Aye G. Tyler Clontz- Aye
Brooks R. Dawson- Aye Michael P. Reis- Absent
2. Modification to Closed Session- No modifications were made.
3. Mayor Collins asked for a motion to enter into Closed Session to discuss the following
items:
a.VA Code 2.2-3711 (A) 8 (1 item)- Consultation with Legal Councili.Tornado Relief
The motion was made by Councilman Clark and seconded by Councilman Clontz.
Gregory C. East- Aye James A. Radcliffe- Absent Mayor Collins- Aye Jeremy L. Clark- Aye G. Tyler Clontz- AyeBrooks R. Dawson- Aye Michael P. Reis- Absent
The following councilmembers and staff entered into Closed Session: Councilman East, Councilman Clark, Councilman Dawson, Councilman Clontz, Mayor Collins, Town Manager, Todd Day, Town Attorney, Scot Farthing, and Clerk of Council, Ms. Hale.
Councilman Reis joined Closed Session at 6:34 p.m.
7:00 p.m. Open Session
4.Certification of Closed Session- Mayor Collins asked for a motion that only the followingwas discussed in Closed Session:
a.VA Code 2.2-3711 (A) 8 (1 item)- Consultation with Legal Councili.Tornado Relief
The motion was made by Councilman Clark and seconded by Councilman Dawson.
Gregory C. East- Aye James A. Radcliffe- Absent Mayor Collins- Aye Jeremy L. Clark- Aye G. Tyler Clontz- Aye
Brooks R. Dawson- Aye Michael P. Reis- Aye
5.Councilman Reis lead the audience in the Pledge of Allegiance.
6. Councilman East gave the invocation.
7. Mayor Collins welcomed all in attendance and viewing online.
8. Modification to Public Session- No modifications were made.
9.Board Updates
Councilman Reis reported the Town of Dublin will be joining the New River Valley
Regional Commission.
10. Ordinance 2024-11 Amending Chapter 22 Article V of the Pulaski Town Code to Delete
Section 22-172, “Issue of permits”
The motion was made by Councilman East and seconded by Councilman Clark to adopt
Ordinance 2024-11.
Gregory C. East- Aye James A. Radcliffe- Absent
Jeremy L. Clark- Aye G. Tyler Clontz- Aye
Brooks R. Dawson- Aye Michael P. Reis- Aye
11.Public Comment Period- No speakers were present.
12. Consent Agenda
a.Consideration of November 19, 2024 Town Council Meeting Minutes
The motion was made by Councilman Dawson and seconded by CouncilmanClark to adopt the minutes as written.
Gregory C East- Aye James A. Radcliffe- Absent Mayor Collins- Abstained
Jeremy L. Clark- Aye G. Tyler Clontz- Aye
Brooks R. Dawson- Aye Michael P. Reis- Aye
13. Council Comments
Councilman East welcomed the new elected council members, who were in attendance.
Councilman Dawson thanked the volunteers and staff for the work going into theChristmas parade with adjusting to the weather and changing routes.
Councilman Reis stated he has received questions regarding who owns the poles that the
stop lights are on, on Main Street.
Mr. Painter stated the Town owns the poles but not the electrical wiring, and the Townhas been in contact with AEP to remove those before the streetscape project begins.
Councilman Reis asked if there was an update on the stop light at Madison Ave and 5th Street.
Mr. Painter stated there has been conversations with VDOT and they recommend to include it in a grant, which has been sent out for funding.
Councilman Reis asked if that would include the light at 5th and Washington.
Mr. Painter stated it would be a town-wide comprehensive plan.
Councilman Reis also thanked the Public Works employees as they were working during the Thanksgiving holiday and in cold weather.
14.Manager’s Report
Manager Day reminded listeners of the Holidays and Harmonies festival in Jackson Parkon Thursday, December 5th before the Christmas parade.
15. Reminder of Future Council Meeting
a.December 17, 2024 Closed Session 6:00 p.m., Open Session 7:00 p.m.
16. With no further business, the Mayor adjourned the meeting at 7:12 p.m.
General Info
Financial
Information
December 2, 2024 Town of Pulaski Page No: 1
09:20 AM 2025 Detail Custom Revenue Report
Account Range: First to Last Include Zero Activity Accounts: No
Current Date Range: 07/01/24 to 11/30/24 Year To Date As Of: 11/30/24
Account Id Description Adopted YTD Revenue % Realized
10-30-10-1010 REAL ESTATE-CURRENT 1,850,000.00 378,487.97 20.46
10-30-10-1020 REAL ESTATE-DELINQUENT 125,000.00 32,033.71 25.63
10-30-10-1030 TAX OVERPAYMENTS 0.00 484.42- 0.00
10-30-10-2010 VEHICLES-CURRENT 325,000.00 257,868.48 79.34
10-30-10-2020 VEHICLES-DELINQUENT 35,000.00 2,447.46 6.99
10-30-10-2030 TAX RELIEF (PERSONAL PROPERTY) 140,331.00 140,331.94 100.00
10-30-10-3030 MACHINERY & TOOLS-CURRENT 875,000.00 901,856.24 103.07
10-30-10-3040 MACHINERY & TOOLS-DELINQU 500.00 0.00 0.00
10-30-10-4010 MOBILE HOME-CURRENT 5,000.00 3,043.31 60.87
10-30-10-4020 MOBILE HOMES-DELINQUENT 0.00 35.15 0.00
10-30-10-5010 PSC REAL ESTATE-CURRENT 70,000.00 128.25 0.18
10-30-10-7000 INTEREST-Personal Property 10,000.00 3,934.15 39.34
10-30-10-7001 INTEREST-REAL ESTATE 65,000.00 24,405.29 37.55
10-30-10-8000 PENALTY-PP, MT, PSC, BPOL 20,000.00 6,984.14 34.92
10-30-10-8001 PENALTY-REAL ESTATE 30,000.00 5,251.09 17.50
10-30-11-1201 LOCAL SALES TAX 745,000.00 372,690.81 50.03
10-30-11-1202 CONSUMER UTILITY TAX - AEP 225,000.00 81,205.82 36.09
10-30-11-1203 BUSINESS LICENSE 575,000.00 1,959.93 0.34
10-30-11-1204 UTILITY FRANCHISE TAX 4,000.00 0.00 0.00
December 2, 2024 Town of Pulaski Page No: 2
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
10-30-11-1205 MOTOR VEHICLE LICENSE FEE 135,000.00 112,882.67 83.62
10-30-11-1206 BANK STOCK TAXES 190,000.00 0.00 0.00
10-30-11-1207 MOTOR VEHICLE RENTAL TAX 3,000.00 1,426.10 47.54
10-30-11-1208 CIGARETTE TAX 250,000.00 96,000.00 38.40
10-30-11-1209 MEALS TAX 1,200,000.00 486,351.69 40.53
10-30-11-1210 OCCUPANCY TAX - HOTELS 50,000.00 21,079.75 42.16
10-30-11-1217 LOCAL CONSUMPTION TAX - AEP 52,000.00 15,201.06 29.23
10-30-11-2105 COMMUNICATION SALES TAX 325,000.00 121,457.79 37.37
10-30-11-2111 CONVENIENCE FEE CHARGE 16,000.00 7,117.53 44.48
10-30-20-1301 ZONING PERMIT 3,500.00 1,745.00 49.86
10-30-20-1302 BUILDING PERMITS 45,000.00 13,687.07 30.42
10-30-20-1306 MISC. POLICE CHARGES 2,900.00 390.00 13.45
10-30-20-1312 STORMWATER PERMIT FEE 0.00 2,700.00 0.00
10-30-20-1313 FIREWORKS PERMIT 0.00 50.00 0.00
10-30-20-1314 CHARGE POINT - CHARGING STATION 350.00 0.00 0.00
10-30-30-1401 COURT FINES 45,000.00 20,337.37 45.19
10-30-30-1402 PARKING FINES 1,000.00 561.38 56.14
10-30-30-1406 E-SUMMONS REVENUES 8,000.00 0.00 0.00
10-30-40-1613 GATEWOOD COMMISSIONS 22,000.00 14,511.05 65.96
10-30-50-2207 ROLLING STOCK TAX 10,575.00 11,563.54 109.35
December 2, 2024 Town of Pulaski Page No: 3
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
10-30-50-2226 DMV GRANT - SPEED 0.00 0.00 0.00
10-30-50-2246 DMV GRANT - DUI/DUID ENFORCEMENT 0.00 0.00 0.00
10-30-51-2403 FIRE PROGRAM 37,000.00 46,048.00 124.45
10-30-51-2404 STREET & HIGHWAY REIMBURS 2,685,212.00 1,359,219.06 50.62
10-30-51-2405 LAW ENFORCEMENT GRANT (599) 280,776.00 72,707.00 25.90
10-30-51-2408 VA COMMISSION FOR ARTS 4,500.00 0.00 0.00
10-30-60-1501 INTEREST EARNED 30,000.00 5,441.09 18.14
10-30-60-1503 VIP INTEREST EARNED FUND 10 RESERVE FUND 18,500.00 213.68 1.16
10-30-60-1504 VIP INTEREST - GF CAPITAL RESERVE 2,500.00 1,675.73 67.03
10-30-60-1506 VIP INTEREST - TAX SURPLUS RESTRICTED 0.00 125.36 0.00
10-30-60-1602 NUISANCE ABATEMENT ADMINISTRATIVE FEES 7,000.00 3,518.75 50.27
10-30-60-1604 FIRE SERVICE CHARGES 250.00 0.00 0.00
10-30-60-1802 MISCELLANEOUS REVENUE 7,500.00 1,395.64- 18.61-
10-30-60-1807 CEMETERY LOT PURCHASES 7,000.00 1,963.00 28.04
10-30-60-1813 RETURN CHECK FEE 2,500.00 2,030.00 81.20
10-30-60-1814 SALE OF SALVAGE PROPERTY 10,000.00 0.00 0.00
10-30-60-1815 CASH OVER/UNDER-FINANCE 0.00 75.04 0.00
10-30-60-1823 DEBT SET OFF FEE 15,000.00 1,365.87 9.11
10-30-70-1515 NRV UNWIRED - WATER TANK ANTENNAE 240.00 0.00 0.00
10-30-70-1518 SHENTEL/NTELOS FRANCHISE AGREEMENT 6,920.00 0.00 0.00
December 2, 2024 Town of Pulaski Page No: 4
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
10-30-70-1522 TRAIN STATION RENTAL 8,000.00 3,000.00 37.50
10-30-70-1523 RENTAL DEPOSIT - TRAIN STATION 0.00 1,350.00 0.00
10-30-70-1524 KNOX BOX CONTRIBUTIONS 0.00 300.00 0.00
10-30-70-1525 DMV STOP FEES 0.00 150.00 0.00
10-30-90-1901 CONTRACTED SECURITY 21,000.00 19,145.00 91.17
10-30-90-1903 PW - LABOR REIMBURSEMENT 10,000.00 3,635.00 36.35
10-30-90-1907 SENIOR TRIPS REIMBURSEMENT 1,000.00 304.00 30.40
10-31-10-1011 INSURANCE RECOVERIES 7,000.00 3,399.99 48.57
10-31-10-1017 COUNTY CONTRIB. - SENIOR CENTER 25,000.00 27,005.13 108.02
Anticipated Total 10,646,054.00 4,687,192.02 44.03
Unanticipated Total 0.00 3,325.36 0.00
Fund Total 10,646,054.00 4,690,517.38 44.03
20-30-10-8000 Water Penalty 32,000.00 13,400.00 41.88
20-30-60-1502 VIP INTEREST - FUND 20 FUND BALANCE 3,500.00 2,169.33 61.98
20-30-60-1503 VIP INTEREST - FUND 20 OPERATING RESERVE 11,000.00 620.73 5.64
20-30-60-1802 MISCELLANEOUS REVENUE 0.00 129.95 0.00
20-30-60-1813 Utility Returned Check Fee 0.00 250.00 0.00
20-31-00-6001 STATE WATER ASSESSMENT 12,500.00 80.46- 0.64-
20-31-00-6002 UTILITY WATER CHARGES 2,493,915.37 1,045,845.34 41.94
20-31-00-6003 UTILITY AVAILABLE CHAR 3,000.00 1,068.00 35.60
December 2, 2024 Town of Pulaski Page No: 5
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
20-31-00-6005 WATER CONNECTION FEE 25,000.00 8,200.58 32.80
20-31-00-6006 Reconnect Fee (Billed) 67,200.00 21,809.01 32.45
20-31-00-6007 Service Fee (Billed) 5,000.00 1,463.83 29.28
Anticipated Total 2,653,115.37 1,094,626.31 41.26
Unanticipated Total 0.00 250.00 0.00
Fund Total 2,653,115.37 1,094,876.31 41.26
21-30-10-8000 Sewer Penalty 48,000.00 20,214.92 42.11
21-30-60-1502 VIP INTEREST - FUND 21 OPERATING RESERVE 5,100.00 2,899.31 56.85
21-30-60-1503 VIP INTEREST - FUND 21 CAPTIAL OUTLAY 4,600.00 2,226.38 48.40
21-30-60-1504 VIP INTEREST - FUND 21 FUND BALANCE 3,800.00 2,169.33 57.09
21-30-60-1506 VIP INTEREST - FUND 21 CAPITAL RESERVE 0.00 255.68 0.00
21-30-60-1510 COUNTY REIMB. PUMP ST. 4B 23,000.00 12,213.71 53.10
21-30-90-1905 SULFATE ALLOCATION PROGRAM - JHBP 26,157.00 6,539.25 25.00
21-31-00-6007 UTILITY SEWER CHARGES 4,475,794.86 1,828,613.02 40.86
21-31-00-6008 SEWER CONNECTION FEE 5,000.00 1,950.00 39.00
Anticipated Total 4,591,451.86 1,876,825.92 40.88
Unanticipated Total 0.00 255.68 0.00
Fund Total 4,591,451.86 1,877,081.60 40.88
25-30-10-8000 Garbage Penalty 0.00 6,623.04 0.00
25-31-00-6001 PSA COLLECTIONS 0.00 5,033.44- 0.00
December 2, 2024 Town of Pulaski Page No: 6
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
25-31-00-6003 GARBAGE COLLECTION 839,500.00 353,448.75 42.10
Anticipated Total 839,500.00 348,415.31 41.50
Unanticipated Total 0.00 6,623.04 0.00
Fund Total 839,500.00 355,038.35 41.50
30-30-60-1802 INTEREST EARNED 0.00 3.33 0.00
30-30-60-1803 VIP INTEREST - CEMETERY FUNDS 0.00 2,927.08 0.00
30-30-60-1804 VIP INTEREST - CEMETERY CD FUNDS 0.00 5,938.35 0.00
30-30-60-4102 PERPETUAL CARE-CEMETERY 0.00 1,688.00 0.00
30-30-60-4103 CEMETERY MONUMENTS 0.00 26.00 0.00
30-30-60-4104 CEMETERY CREMATION 0.00 25.00 0.00
30-30-60-4105 CEMETERY CASKET BURIAL 0.00 350.00 0.00
Anticipated Total 0.00 1,691.33 0.00
Unanticipated Total 0.00 9,266.43 0.00
Fund Total 0.00 10,957.76 0.00
31-32-00-3216 FINE ARTS CENTER - ROOF LOAN 0.00 741.65 0.00
31-32-00-3227 JAMES REYNOLDS 0.00 1,181.04 0.00
31-32-00-3233 WEST MAIN DEVELOPMENT 0.00 3,428.85 0.00
31-32-00-3234 STEVE CRITCHFIELD - JEFFERSON SCHOOL 0.00 747.94 0.00
Anticipated Total 0.00 6,099.48 0.00
Unanticipated Total 0.00 0.00 0.00
December 2, 2024 Town of Pulaski Page No: 7
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
Fund Total 0.00 6,099.48 0.00
33-32-00-3218 RBEG LOAN PAYMENT-VA STONE & BRICK 0.00 1,998.25 0.00
Anticipated Total 0.00 1,998.25 0.00
Unanticipated Total 0.00 0.00 0.00
Fund Total 0.00 1,998.25 0.00
40-30-52-2420 EPA - BROWNFIELDS 0.00 89,960.00 0.00
40-30-52-2427 DHCD CALFEE ADAPTIVE REUSE PROJECT 0.00 229,198.26 0.00
40-30-52-2428 ARC - CALFEE ADAPTIVE REUSE PROJECT 0.00 461,653.45 0.00
40-30-52-2430 ARS HOUSING PROJECT 0.00 64,500.00 0.00
40-30-52-2433 IRF GRANT - BREWERY 0.00 234,494.11 0.00
40-30-52-2435 VIP INTEREST EARNED - ARPA 0.00 37,756.16 0.00
40-30-52-2437 MUMS GRANT 69 WEST MAIN ST PROJECT 0.00 64,790.50 0.00
40-30-52-2438 VIRGINIA DEPT OF FIRE PROGRAMS GRANT 0.00 23,652.00 0.00
40-30-60-1802 CANCEL REVENUE - PRIOR YEAR EXPENDITURES 0.00 20,616.35 0.00
Anticipated Total 0.00 37,756.16 0.00
Unanticipated Total 0.00 1,188,864.67 0.00
Fund Total 0.00 1,226,620.83 0.00
41-30-51-2201 DIRECT INJECTION PROJECT (CDBG) 0.00 372,363.79 0.00
41-30-52-2200 DIRECT INJECTION PROJECT (EDA) 0.00 44,057.80 0.00
41-30-52-2206 VRA BROOKMONT WATER PROJECT 0.00 649,324.21 0.00
December 2, 2024 Town of Pulaski Page No: 8
09:20 AM 2025 Detail Custom Revenue Report
Account Id Description Adopted YTD Revenue % Realized
Anticipated Total 0.00 0.00 0.00
Unanticipated Total 0.00 1,065,745.80 0.00
Fund Total 0.00 1,065,745.80 0.00
44-30-10-1010 ECONOMIC DEVELOPMENT AUTHORITY 0.00 19,827.19 0.00
Anticipated Total 0.00 0.00 0.00
Unanticipated Total 0.00 19,827.19 0.00
Fund Total 0.00 19,827.19 0.00
51-30-30-1403 DCJS - FORFEITED ASSETS 0.00 2,875.93- 0.00
51-30-60-1802 POLICE INTEREST EARNED 0.00 8.02 0.00
51-30-60-1812 COMMUNITY POLICING 0.00 1,002.00 0.00
51-30-60-1822 NARCOTICS ACCOUNT 0.00 4,201.93 0.00
51-30-60-1824 C.L.R. DRUG TASK FORCE - RESTITUITION 0.00 210.36 0.00
51-30-60-1826 C.L.R. DRUG TASK FORCE 0.00 1,964.90 0.00
Anticipated Total 0.00 4,511.28 0.00
Unanticipated Total 0.00 0.00 0.00
Fund Total 0.00 4,511.28 0.00
Final Total 18,730,121.23 10,353,274.23 43.03
December 2, 2024 Town of Pulaski Page No: 1
09:25 AM 2025 Detail Custom Expenditure Report
Range of Accounts: 10-00-00-0000 to 25-99-99-9999 Include Cap Accounts: Yes As Of: 11/30/24
Current Period: 07/01/24 to 11/30/24 Skip Zero Activity: Yes
Account Id Description Adopted Budget Expended YTD Balance % Used
10-00-00-0000 GENERAL FUND
10-41-00-0000 TOWN COUNCIL
10-41-01-0100 REG-SALARY & WAGES 28,800.00 12,000.00 16,800.00 42
10-41-01-2000 FICA 2,204.00 918.00 1,286.00 42
10-41-02-3007 ADVERTISING 3,000.00 128.00 2,872.00 4
10-41-02-3011 PROMOTION AND DEVELOPMENT 500.00 500.00 0.00 100
10-41-02-5501 TRAINING AND MEETINGS 1,500.00 247.97 1,252.03 17
10-41-02-5801 DUES & ASSOC. MEMBERSHIPS 9,500.00 9,170.00 330.00 97
10-41-04-5401 OFFICE SUPPLIES 1,000.00 260.48 739.52 26
Control Total 46,504.00 23,224.45 23,279.55 50
December 2, 2024 Town of Pulaski Page No: 2
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-42-00-0000 CLERK OF COUNCIL
10-42-01-0100 REG-SALARY & WAGES 49,200.00 21,482.89 27,717.11 44
10-42-01-2000 FICA 3,800.00 1,619.97 2,180.03 43
10-42-01-2100 VIRGINIA RETIREMENT SYSTE 900.00 216.51 683.49 24
10-42-01-2102 Group Life Insurance 675.00 252.50 422.50 37
10-42-01-2200 ANTHEM 9,432.00 3,930.00 5,502.00 42
10-42-01-2323 DB ER MANDATORY (E04 HYBRID) 4,002.00 2,374.72 1,627.28 59
10-42-01-2324 DC ER VOL (E02 HYBRID) 1,300.00 541.25 758.75 42
10-42-02-5801 DUES & ASSOC. MEMBERSHIPS 200.00 0.00 200.00 0
10-42-03-3005 XEROX - MAINTANCE SER. CONTRACT 3,000.00 972.84 2,027.16 32
10-42-04-5401 OFFICE SUPPLIES 300.00 100.00 200.00 33
10-42-04-5402 MUNICIPAL CODE (MUNI) 600.00 0.00 600.00 0
Control Total 73,409.00 31,490.68 41,918.32 43
December 2, 2024 Town of Pulaski Page No: 3
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-43-00-0000 MAYOR
10-43-01-0100 REG-SALARY & WAGES 6,000.00 2,500.00 3,500.00 42
10-43-01-2000 FICA 459.00 191.25 267.75 42
10-43-02-5203 TELECOMMUNICATION 450.00 144.37 305.63 32
10-43-02-5501 TRAINING AND MEETINGS 400.00 0.00 400.00 0
Control Total 7,309.00 2,835.62 4,473.38 39
December 2, 2024 Town of Pulaski Page No: 4
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-44-00-0000 TOWN MANAGER
10-44-01-0100 REG-SALARY & WAGES 364,835.00 135,385.26 209,449.74 39
10-44-01-2000 FICA 28,195.00 10,293.01 17,901.99 37
10-44-01-2100 VIRGINIA RETIREMENT SYSTE 25,250.00 8,454.24 14,195.76 37
10-44-01-2102 Group Life Insurance 5,080.00 1,603.23 3,476.77 32
10-44-01-2200 HEALTH INSURANCE 47,800.00 19,060.00 28,740.00 40
10-44-01-2323 DB ER MANDATORY (E04 HYBRID) 17,000.00 7,606.94 11,493.06 40
10-44-01-2324 DC ER VOL CONTRIBUTION (E02 HYBRID) 2,170.00 702.74 1,467.26 32
10-44-02-3007 ADVERTISING 500.00 0.00 500.00 0
10-44-02-5201 POSTAL SERVICES 300.00 5.22 294.78 2
10-44-02-5203 TELECOMMUNICATION 500.00 574.49 425.51 57
10-44-02-5501 TRAINING AND MEETINGS 2,500.00 1,387.57 1,112.43 56
10-44-02-5801 DUES & ASSOC. MEMBERSHIPS 3,800.00 0.00 3,800.00 0
10-44-02-5804 MISCELLANEOUS EXPENSE 850.00 2,216.59 300.08 88
10-44-03-5408 VEHICLE & POWER EXPENSE 5,000.00 1,271.73 3,728.27 25
10-44-04-5401 OFFICE SUPPLIES 2,000.00 156.36 1,878.64 6
10-44-07-3006 CONSULTANTS 15,500.00 0.00 15,500.00 0
10-44-07-3007 SPECIAL EVENTS 5,000.00 2,281.57 2,718.43 46
Control Total 526,280.00 190,998.95 316,982.72 38
December 2, 2024 Town of Pulaski Page No: 5
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-45-00-0000 COMMUNITY DEVELOPMENT
10-45-01-0100 REG-SALARY & WAGES 183,500.00 59,791.56 122,041.77 33
10-45-01-2000 FICA 14,100.00 4,684.06 9,415.94 33
10-45-01-2100 VIRGINIA RETIREMENT SYSTE 19,100.00 2,853.59 11,046.41 21
10-45-01-2102 GROUP LIFE INSURANCE 2,465.00 695.89 1,769.11 28
10-45-01-2200 HEALTH INSURANCE 35,000.00 7,860.00 25,620.65 23
10-45-01-2323 DB ER MANDATORY (E04 HYBRID) 6,800.00 4,214.47 7,785.53 35
10-45-01-2324 DC ER VOL (E02 HYBRID) 2,200.00 620.17 1,579.83 28
10-45-02-3000 MARKETING PLAN 500.00 0.00 500.00 0
10-45-02-3007 ADVERTISING 2,700.00 0.00 2,700.00 0
10-45-02-5201 POSTAL SERVICES 1,700.00 371.90 1,328.10 22
10-45-02-5203 TELECOMMUNICATION 1,680.00 484.01 1,195.99 29
10-45-02-5411 BOOKS & SUBSCRIPTIONS 0.00 279.64 220.36 56
10-45-02-5501 TRAINING AND MEETINGS 2,500.00 2,913.37 1.63 100
10-45-02-5801 DUES & ASSOC MEMBERSHIPS 500.00 350.00 150.00 70
10-45-03-5408 VEHICLE & POWER EXPENSES 1,500.00 769.45 730.55 51
10-45-04-5401 OFFICE SUPPLIES 1,250.00 283.15 966.85 23
10-45-04-5402 NUISANCE ABATEMENT 50,000.00 13,293.90 38,906.10 25
10-45-04-5404 UNIFORM & BOOT EXPENSE 500.00 0.00 500.00 0
Control Total 325,995.00 99,465.16 226,458.82 31
December 2, 2024 Town of Pulaski Page No: 6
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-46-00-0000 FINANCE
10-46-01-0100 REG-SALARY & WAGES 371,165.00 156,328.15 214,836.85 42
10-46-01-0300 PART TIME SALARY 3,000.00 1,270.08 1,729.92 42
10-46-01-2000 FICA 29,000.00 11,741.58 17,258.42 40
10-46-01-2100 VIRGINIA RETIREMENT SYSTE 19,000.00 6,096.51 12,903.49 32
10-46-01-2102 Group Life Insurance 5,000.00 1,823.57 3,176.43 36
10-46-01-2200 HEALTH INSURANCE 68,500.00 27,254.00 41,246.00 40
10-46-01-2323 DB ER MANDATORY (E04 HYBRID) 22,100.00 12,495.99 9,604.01 57
10-46-01-2324 DC ER VOL (E02 HYBRID) 3,245.00 1,669.21 1,575.79 51
10-46-02-3007 ADVERTISING 500.00 414.00 86.00 83
10-46-02-3008 DELINQUENT ACCOUNT COLLEC 5,000.00 566.98 4,433.02 11
10-46-02-3009 SERVICE OTHER GOVERNMENTS 350.00 0.00 350.00 0
10-46-02-5201 POSTAL SERVICES 14,200.00 7,707.12 6,492.88 54
10-46-02-5203 TELECOMMUNICATION 600.00 280.97 319.03 47
10-46-02-5403 MAIL MACHINE - PITNEY BOWES 1,900.00 908.76 991.24 48
10-46-02-5404 BILLING EXPENSES 14,000.00 5,384.74 8,615.26 38
10-46-02-5501 TRAINING AND MEETINGS 600.00 0.00 600.00 0
10-46-02-5801 DUES & ASSOC. MEMBERSHIPS 1,300.00 0.00 1,300.00 0
10-46-03-3005 MAINTENANCE SERVICE CONTR 1,850.00 775.29 1,074.71 42
10-46-04-5401 OFFICE SUPPLIES 2,000.00 110.72 1,889.28 6
10-46-04-5413 OTHER OPERATING SUPPLIES 14,500.00 2,356.40 12,143.60 16
Control Total 577,810.00 237,184.07 340,625.93 41
December 2, 2024 Town of Pulaski Page No: 7
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-47-00-0000 ADMINISTRATIVE SERVICES
10-47-07-2990 MUNICIPAL CODE 700.00 0.00 700.00 0
10-47-07-3001 CPA SERVICES 80,000.00 33,000.00 47,000.00 41
10-47-07-3002 TOWN ATTORNEY 21,000.00 7,625.00 13,375.00 36
10-47-07-3003 LEGAL EXPENSES 60,000.00 47,557.44 12,442.56 79
10-47-07-5430 BANK SERVICE CHARGES - CONCENTRATED ACCO 19,500.00 6,533.21 12,966.79 34
10-47-07-5431 MISC EXPENSE (UNCLAIMED PROPERTY) 0.00 1,888.84 1,888.84- 0
10-47-08-5302 PROPERTY DAMAGE INSURANCE 46,225.00 39,092.00 0.00 100
10-47-08-5304 FIRE DEPARTMENT INSURANCE 9,600.00 12,161.62 634.92 95
10-47-08-5305 BUSINESS AUTO INSURANCE 32,350.00 34,279.00 0.00 100
10-47-08-5307 PUBLIC OFFICALS/POLICE LIABILITY (VaRisk 4,650.00 4,512.00 96.00 98
10-47-08-5308 COMMERCIAL GENERAL LIABIL 15,475.00 18,406.00 0.00 100
10-47-08-5309 CRIME FIDELITY (VACORP) 800.00 775.00 25.00 97
10-47-08-5310 UMBRELLA LIABILITY 6,400.00 6,441.00 0.00 100
10-47-08-5313 RETIREE INSURANCE PMTS (TOWN PORTION) 0.00 4,716.00 4,716.00 50
10-47-08-5314 LINE OF DUTY (POLICE & FIRE) 15,000.00 7,799.00 7,201.00 52
10-47-08-5320 JOINT DISPATCH CENTER 559,220.00 0.00 559,220.00 0
10-47-08-5321 VA CORP WORK COMP (PROPERTY & CASUALITY) 81,150.00 59,814.50 30,335.50 66
10-47-08-5323 RESERVE FUNDS - RE INCREASE .02 50,000.00 0.00 50,000.00 0
10-47-08-5324 TELECOMMUNICATION 9,000.00 3,036.00 5,964.00 34
10-47-08-5325 YMCA - TOWN MEMBERSHIP 0.00 604.35 0.00 100
Control Total 1,011,070.00 288,240.96 742,787.93 28
December 2, 2024 Town of Pulaski Page No: 8
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-48-00-0000 GENERAL ENGINEERING
10-48-01-0100 REG-SALARY & WAGES 215,051.00 59,066.97 148,376.86 28
10-48-01-0200 OT REG SALARY 0.00 1,367.36 0.00 100
10-48-01-2000 FICA 16,925.00 4,344.39 12,580.61 26
10-48-01-2100 VIRGINIA RETIREMENT SYSTE 10,899.00 1,234.51 4,764.49 21
10-48-01-2102 Group Life Insurance 2,615.00 635.74 1,979.26 24
10-48-01-2200 HEALTH INSURANCE 40,320.00 12,142.20 17,745.80 41
10-48-01-2323 DB ER MANDATORY (E04 HYBRID) 9,760.00 5,259.34 8,100.66 39
10-48-01-2324 DC ER VOL (E02 HYBRID) 530.00 502.44 1,327.56 27
10-48-02-3007 ADVERTISING 800.00 246.00 554.00 31
10-48-02-5201 POSTAL SERVICES 200.00 20.59 179.41 10
10-48-02-5203 TELECOMMUNICATION 2,895.00 854.25 2,040.75 30
10-48-02-5501 TRAINING AND MEETINGS 2,000.00 2,500.37 1,838.44 58
10-48-02-5804 MISCELLANEOUS EXPENSE 200.00 11.09 188.91 6
10-48-03-3005 XEROX & ADOBE MAINT SERVICE CONTR 3,050.00 179.91 2,870.09 6
10-48-03-5408 VEHICLE & POWER EXPENSE 1,900.00 109.52 1,790.48 6
10-48-04-5401 OFFICE SUPPLIES 800.00 137.10 662.90 21
10-48-04-5410 UNIFORM & WEARING APPAREL 400.00 145.34 254.66 36
10-48-04-5427 STORMWATER EXPENSES 0.00 756.00 0.00 100
10-48-07-3006 CONSULTANTS 37,700.00 12,831.25 24,868.75 34
Control Total 346,045.00 102,344.37 230,123.63 31
December 2, 2024 Town of Pulaski Page No: 9
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-49-00-0000 CONTRIBUTIONS
10-49-01-2000 FICA - EMPLOYEE COMMITTEE AWARDS 0.00 12.62 0.00 100
10-49-01-2402 FICA - PLANNING COMMISSION 325.00 0.00 312.38 0
10-49-09-5605 TOWN PLANNING COMMISSION 4,200.00 508.86 3,691.14 12
10-49-09-5607 BOARD OF ZONING APPEALS 250.00 0.00 250.00 0
10-49-09-5620 ARCHITECTURAL REVIEW BD 200.00 0.00 200.00 0
10-49-09-5629 EMPLOYEE COMMITTEE 8,000.00 507.56 7,492.44 6
10-49-09-5630 PULASKI TRANSIT AUTHORITY 83,431.00 83,431.00 0.00 100
10-49-10-5606 NRV PLANNING COMMISSION 11,754.00 11,753.28 0.72 100
10-49-10-5608 NRV AIRPORT COMMISSION 16,500.00 4,125.00 12,375.00 25
10-49-10-5626 ONWARD NRV/NRV ECON DEVELOPMENT ALLIANCE 3,150.00 3,150.00 0.00 100
10-49-10-5631 CHAMBER OF COMMERCE 2,000.00 1,000.00 1,000.00 50
10-49-11-5612 NRV AGENCY ON AGING 4,700.00 0.00 4,700.00 0
10-49-11-5614 FINE ARTS CENTER 3,000.00 0.00 3,000.00 0
10-49-11-5616 NRV COMMUNITY ACTION 4,200.00 4,200.00 0.00 100
10-49-11-5618 FRIENDS OF THE THEATER 3,000.00 0.00 3,000.00 0
10-49-11-5627 LITERACY VOLUNTEERS 880.00 880.00 0.00 100
10-49-11-5636 FREE CLINIC OF PULASKI CO 5,000.00 0.00 5,000.00 0
10-49-11-5641 FRIENDS OF PEAK CREEK 3,500.00 3,500.00 0.00 100
10-49-11-5645 PULASKI ON MAIN 40,000.00 0.00 40,000.00 0
10-49-11-5646 RATCLIFFE MUSEUM 37,500.00 37,500.00 0.00 100
10-49-11-5647 ADAIRE THEATER 3,000.00 3,000.00 0.00 100
10-49-11-5648 CONTRIBUTIONS 8,000.00 5,240.00 2,760.00 66
10-49-11-5649 VIRGINIA'S FIRST 25,001.00 25,001.00 0.00 100
10-49-11-5650 NRV PASSENGER RAIL STATION AUTHORITY 24,500.00 8,500.00 16,000.00 35
10-49-11-5651 VOLUNTEER PULASKI 9,438.00 0.00 9,438.00 0
10-49-11-5652 EMERGENCY NEEDS TASK FORCE 10,000.00 10,000.00 0.00 100
10-49-11-5653 NRV HOUSING TRUST FUND 15,582.00 0.00 15,582.00 0
Control Total 327,111.00 202,309.32 124,801.68 62
December 2, 2024 Town of Pulaski Page No: 10
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-50-00-0000 IT DEPARTMENT
10-50-03-3005 MAINTENANCE SERVICE CONTR 83,000.00 44,379.90 38,620.10 53
10-50-03-3019 COMPUTER EQUIPMENT 18,000.00 9,339.67 8,660.33 52
10-50-07-3046 INTERNET 8,000.00 1,800.00 6,200.00 22
10-50-07-3047 TELECOMMUNICATIONS 4,000.00 0.00 4,000.00 0
Control Total 113,000.00 55,519.57 57,480.43 49
December 2, 2024 Town of Pulaski Page No: 11
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-51-00-0000 POLICE DEPARTMENT
10-51-01-0100 REG-SALARY & WAGES 1,902,060.00 816,103.13 1,085,956.87 43
10-51-01-0200 OT REG SALARY 40,000.00 27,520.88 26,666.02 33
10-51-01-0300 PART TIME SALARY 61,600.00 20,047.96 46,180.04 25
10-51-01-2000 FICA 153,350.00 66,943.25 86,406.75 44
10-51-01-2100 VIRGINIA RETIREMENT SYSTE 206,190.00 89,322.19 116,867.81 43
10-51-01-2102 Group Life Insurance 25,500.00 9,311.09 16,188.91 37
10-51-01-2200 HEALTH INSURANCE 341,904.00 141,652.00 200,252.00 41
10-51-02-3007 ADVERTISING 300.00 197.44 102.56 66
10-51-02-3028 PROFESSIONAL SERVICES 4,000.00 157.60 3,842.40 4
10-51-02-5102 HEATING SERVICES 300.00 12.76 287.24 4
10-51-02-5201 POSTAL SERVICES 500.00 133.53 366.47 27
10-51-02-5203 TELECOMMUNICATION 8,300.00 2,565.43 5,734.57 31
10-51-02-5411 BOOKS & SUBSCRIPTIONS 1,500.00 0.00 1,500.00 0
10-51-02-5413 OTHER OPERATING SUPPLIES 700.00 304.05 395.95 43
10-51-02-5501 TRAINING AND MEETINGS 30,000.00 8,833.48 21,166.52 29
10-51-02-5505 COMPUTER AIR CARDS 17,200.00 3,846.73 13,353.27 22
10-51-02-5610 POLICE ACADEMY 18,000.00 18,000.00 0.00 100
10-51-02-5801 DUES & ASSOC. MEMBERSHIPS 1,500.00 155.00 1,345.00 10
10-51-02-5806 DRUG ENFORCEMENT 2,000.00 0.00 2,000.00 0
10-51-02-5809 ACCREDITATION 3,500.00 1,530.41 1,969.59 44
10-51-03-3004 REPAIR & MAINTENANCE 5,000.00 478.50 4,521.50 10
10-51-03-3005 MAINTENANCE SERVICE CONTR 42,500.00 14,245.47 28,254.53 34
10-51-03-3019 COMPUTER EQUIPMENT 3,000.00 323.79 2,676.21 11
10-51-04-5401 OFFICE SUPPLIES 5,500.00 3,303.52 2,196.48 60
10-51-04-5402 REPAIR & MAINT SUPPLIES 3,000.00 928.83 2,071.17 31
10-51-04-5408 VEHICLE & POWER EXPENSE 95,000.00 38,891.87 56,108.13 41
10-51-04-5410 UNIFORM & WEARING APPAREL 15,000.00 5,704.18 9,295.82 38
10-51-04-5417 POLICE SUPPLIES 15,580.00 14,094.31 642.53 96
10-51-04-5460 POLICE TRAINING AMMO. 8,000.00 1,428.68 6,571.32 18
10-51-04-5462 POLICE DEPT. - TEAR SMOKE 1,000.00 1,487.21 420.04 78
10-51-04-5464 CRIME PREVENTION 5,000.00 1,964.18 3,035.82 39
10-51-12-5410 UNIFORM & WEARING (BULLET PROOF VESTS) 7,950.00 50.80 7,899.20 1
10-51-46-0200 OVERTIME 0.00 19,449.50 19,449.50- 0
10-51-51-5450 TRAINING CENTER ELECTRICAL 2,000.00 415.14 1,584.86 21
10-51-51-5459 K9 UNIT - JUNEAU 5,500.00 1,010.55 4,489.45 18
Control Total 3,032,434.00 1,310,413.46 1,740,899.53 43
December 2, 2024 Town of Pulaski Page No: 12
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-52-00-0000 FIRE DEPARTMENT
10-52-01-0100 REG-SALARY & WAGES 590,500.00 240,617.38 346,421.08 41
10-52-01-0200 OT REG SALARY 13,000.00 8,127.41 4,872.59 63
10-52-01-0300 PART TIME SALARY 15,600.00 6,161.04 12,900.50 32
10-52-01-2000 FICA 47,420.00 19,411.03 28,008.97 41
10-52-01-2100 VIRGINIA RETIREMENT SYSTE 64,375.00 25,833.17 38,541.83 40
10-52-01-2102 Group Life Insurance 7,950.00 2,713.89 5,236.11 34
10-52-01-2200 HEALTH INSURANCE 113,184.00 44,605.00 68,579.00 39
10-52-02-3007 ADVERTISING 300.00 0.00 300.00 0
10-52-02-3013 VOLUNTEER FIRE SERVICE 17,000.00 8,272.36 8,727.64 49
10-52-02-3028 PROFESSIONAL SERVICES 4,000.00 67.73 3,932.27 2
10-52-02-5101 ELECTRICAL 9,000.00 3,644.00 5,356.00 40
10-52-02-5102 HEATING SERVICES 5,000.00 247.41 4,752.59 5
10-52-02-5201 POSTAL SERVICES 200.00 83.80 116.20 42
10-52-02-5203 TELECOMMUNICATION 5,000.00 1,816.89 3,243.04 36
10-52-02-5501 TRAINING AND MEETINGS 3,000.00 1,141.96 1,858.04 38
10-52-02-5801 DUES & ASSOC. MEMBERSHIPS 1,000.00 0.00 1,000.00 0
10-52-02-5805 FIRE PREVENTION EXPENSES 3,000.00 2,870.64 129.36 96
10-52-03-3004 REPAIR & MAINTENANCE 1,000.00 999.98 0.02 100
10-52-03-3005 MAINTENANCE SERVICE CONTR 5,000.00 4,634.82 365.18 93
10-52-03-5408 VEHICLE & POWER EXPENSE 13,000.00 3,987.94 9,012.06 31
10-52-04-5401 OFFICE SUPPLIES 500.00 0.00 500.00 0
10-52-04-5402 REPAIR & MAINT SUPPLIES 25,000.00 20,080.06 8,303.30 71
10-52-04-5403 JANITORIAL SUPPLIES 700.00 522.45 177.55 75
10-52-04-5410 UNIFORM & WEARING APPAREL 5,000.00 3,778.26 1,221.74 76
10-52-04-5412 FIRE INVESTIGATION SUPPLIES 1,000.00 0.00 1,000.00 0
10-52-04-5413 OTHER OPERATING SUPPLIES 3,500.00 474.25- 3,974.25 14-
10-52-08-5820 FIRE INSURANCE PROGRAM 41,000.00 28,420.82 33,177.85 46
10-52-31-3019 COMPUTER EQUIPMENT/SOFTWARE 8,400.00 8,362.79 37.21 100
10-52-41-9102 KNOX BOX CONTRIBUTIONS 100.00 0.00 100.00 0
Control Total 1,003,729.00 435,926.58 591,844.38 42
December 2, 2024 Town of Pulaski Page No: 13
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-53-00-0000 BUILDING INSPECTION
10-53-01-0100 REG-SALARY & WAGES 53,310.00 20,522.51 32,787.49 38
10-53-01-2000 FICA 4,080.00 1,548.13 2,531.87 38
10-53-01-2100 VIRGINIA RETIREMENT SYSTE 695.00 160.87 534.13 23
10-53-01-2102 GROUP LIFE INSURANCE 720.00 264.09 455.91 37
10-53-01-2200 HEALTH INSURANCE 9,432.00 4,107.80 5,324.20 44
10-53-01-2323 DB ER MANDATORY (E04 HYBRID) 3,800.00 2,580.25 1,219.75 68
10-53-01-2324 DC ER VOL (E02 HYBRID) 1,295.00 392.45 902.55 30
10-53-02-3020 NUISANCE ABATEMENT 0.00 0.00 5,421.56 0
10-53-02-5201 POSTAL SERVICES 150.00 0.00 150.00 0
10-53-02-5203 TELECOMMUNICATION 1,080.00 326.19 797.74 29
10-53-02-5411 BOOKS & SUBSCRIPTIONS 0.00 930.55 133.00 87
10-53-02-5501 TRAINING AND MEETINGS 1,200.00 521.45 678.55 43
10-53-02-5804 MISCELLANEOUS EXPENSE 0.00 1,000.00 0.00 100
10-53-03-3005 XEROX - MAINT SERVICE CONTR 250.00 0.00 250.00 0
10-53-03-5408 VEHICLE & POWER EXPENSE 300.00 0.00 300.00 0
10-53-04-5401 OFFICE SUPPLIES 2,000.00 51.63 1,884.82 3
10-53-04-5410 UNIFORM & WEARING APPAREL 1,000.00 0.00 0.00 0
10-53-04-5413 OTHER OPERATING SUPPLIES (CLOUD PERMIT) 5,000.00 8,901.00 0.00 100
10-53-04-5414 BUILDING PERMIT STATE SURCHARGES 2% 0.00 1,096.70 1,096.70- 0
Control Total 84,312.00 42,403.62 52,274.87 41
December 2, 2024 Town of Pulaski Page No: 14
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-54-00-0000 HWYS, STRTS, BRIDGES-INELGBLE
10-54-01-0100 REG-SALARY & WAGES 12,600.00 3,259.61 9,340.39 26
10-54-01-0200 OT REG SALARY 8,500.00 1,598.44 6,901.56 19
10-54-01-2000 FICA 965.00 1,280.96 0.00 100
10-54-01-2100 VIRGINIA RETIREMENT SYSTE 3,550.00 476.97 2,614.72 15
10-54-01-2102 Group Life Insurance 170.00 103.87 66.13 61
10-54-01-2200 HEALTH INSURANCE 7,500.00 2,128.59 5,371.41 28
10-54-01-2323 DB ER MANDATORY (E04 HYBRID) 480.00 622.35 0.00 100
10-54-01-2324 DC ER VOL (E02 HYBRID) 151.00 43.41 107.59 29
10-54-02-5102 HEATING SERVICES 12,000.00 860.61 11,139.39 7
10-54-02-5105 GARBAGE- LANDFILL CHARGES 4,000.00 0.00 4,000.00 0
10-54-02-5203 TELECOMMUNICATION 3,000.00 1,026.21 1,973.79 34
10-54-02-5506 RENTAL 1,524.00 352.53 1,171.47 23
10-54-03-5408 VEHICLE & POWER EXPENSE 78,000.00 35,100.26 42,899.74 45
10-54-04-5401 OFFICE SUPPLIES 1,000.00 94.32 905.68 9
10-54-04-5402 REPAIR & MAINT SUPPLIES 8,000.00 2,206.17 5,793.83 28
10-54-04-5410 UNIFORM & WEARING APPAREL 8,560.00 4,116.72 4,443.28 48
10-54-04-5413 OTHER OPERATING SUPPLIES 8,000.00 2,625.71 5,374.29 33
Control Total 158,000.00 55,896.73 102,103.27 35
December 2, 2024 Town of Pulaski Page No: 15
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-55-00-0000 HWYS, STRTS, BRIDGES-ELGBLE
10-55-01-0100 REG-SALARY & WAGES 632,230.00 227,576.59 404,653.41 36
10-55-01-0200 OT REG SALARY 35,000.00 12,573.05 22,426.95 36
10-55-01-0300 PART TIME SALARY 62,185.00 13,164.42 49,020.58 21
10-55-01-2000 FICA 55,820.00 18,874.28 36,945.72 34
10-55-01-2100 VIRGINIA RETIREMENT SYSTM 62,500.00 15,852.60 46,647.40 25
10-55-01-2102 Group Life Insurance 8,480.00 2,571.97 5,908.03 30
10-55-01-2200 HEALTH INSURANCE 135,000.00 50,182.75 84,817.25 37
10-55-01-2323 DB ER MANDATORY (E04 HYBRID) 14,850.00 9,704.28 5,145.72 65
10-55-01-2324 DC ER VOL (E02 HYBRID) 1,500.00 295.75 1,204.25 20
10-55-02-3007 ADVERTISING 800.00 60.00 740.00 8
10-55-02-5101 ELECTRICAL 175,000.00 69,203.99 105,796.01 40
10-55-02-5114 ELECTRIC SIGNAL 13,000.00 3,568.11 9,431.89 27
10-55-02-5501 TRAININGS & MEETINGS (CDL TRAINING) 8,000.00 0.00 8,000.00 0
10-55-03-5408 VEHICLE & POWER EXPENSE 28,700.00 6,790.36 21,909.64 24
10-55-03-5415 SNOW SUPPLIES 50,000.00 0.00 50,000.00 0
10-55-03-5617 BEAUTIFICATION 7,000.00 1,040.00 5,960.00 15
10-55-03-7014 STREET IMPROVEMENT 664,770.00 392,757.47 266,980.81 60
10-55-03-7015 STREET MAPPING (GIS) 3,200.00 3,116.00 84.00 97
10-55-04-5402 REPAIR & MAINT SUPPLIES 23,000.00 11,300.67 11,699.33 49
10-55-04-5413 OTHER OPERATIONG - ELIGIBLE 5,000.00 1,969.96 3,030.04 39
10-55-16-7122 STREET STRIPING 60,219.00 65,250.72 0.00 100
10-55-90-7612 DRAINAGE/CLEARING/SIGNAGE 12,000.00 0.00 12,000.00 0
Control Total 2,058,254.00 905,852.97 1,152,401.03 44
December 2, 2024 Town of Pulaski Page No: 16
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-57-00-0000 GENERAL PROPERTY MAINT.
10-57-01-0100 REG-SALARY & WAGES 95,893.00 25,758.56 70,134.44 27
10-57-01-0200 OT REG SALARY 2,000.00 60.57 1,939.43 3
10-57-01-2000 FICA 7,495.00 1,836.10 5,658.90 24
10-57-01-2100 VIRGINIA RETIREMENT SYST 8,211.00 2,858.49 5,352.51 35
10-57-01-2102 Group Life Insurance 1,290.00 298.00 992.00 23
10-57-01-2200 HEALTH INSURANCE 25,000.00 5,613.94 19,386.06 22
10-57-01-2323 DB ER MANDATORY (E04 HYBRID) 3,800.00 0.00 3,800.00 0
10-57-01-2324 DC ER VOL (E02 HYBRID) 325.00 0.00 325.00 0
10-57-02-5101 ELECTRICAL 50,000.00 19,427.46 30,572.54 39
10-57-02-5203 TELECOMMUNICATION 400.00 22.11 377.89 6
10-57-03-3004 REPAIR & MAINTENANCE 34,840.00 11,662.50 23,177.50 33
10-57-03-3005 MAINTENANCE SERVICE CONTR 11,460.00 4,100.82 7,359.18 36
10-57-03-5408 VEHICLE & POWER EXPENSE 8,000.00 1,783.66 6,216.34 22
10-57-03-7001 MACHINERY AND EQUIPMENT 800.00 0.00 800.00 0
10-57-04-5402 REPAIR & MAINT SUPPLIES 25,000.00 6,900.60 18,099.40 28
10-57-04-5403 JANITORIAL SUPPLIES 8,000.00 2,969.88 5,030.12 37
10-57-04-5410 UNIFORM & WEARING APPAREL 2,140.00 67.76 2,072.24 3
10-57-04-5412 RECREATION SUPPLIES 800.00 94.88 705.12 12
10-57-04-5420 AGRICULTURAL SUPPLIES 1,000.00 0.00 1,000.00 0
10-57-04-5421 OUTDOOR FACILITIES 11,000.00 2,294.41 8,705.59 21
10-57-04-5422 CHARGING STATION - AEP 600.00 213.21 386.79 36
10-57-04-5423 CLEANING CONTRACT - SPLASH PAD/TRAIN ST 0.00 7,200.00 12,800.00 36
Control Total 298,054.00 93,162.95 224,891.05 29
December 2, 2024 Town of Pulaski Page No: 17
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-59-00-0000 CEMETERIES
10-59-01-0300 PART TIME SALARY 55,163.00 28,241.51 14,680.29 66
10-59-01-2000 FICA 4,225.00 2,074.55 2,150.45 49
10-59-01-2100 VIRGINIA RETIREMENT SYSTEM 0.00 1,445.90 0.00 100
10-59-01-2102 Group Life Insurance 0.00 347.13 0.00 100
10-59-01-2200 HEALTH INSURANCE 0.00 8,556.32 0.00 100
10-59-01-2323 DB ER MANDATORY (E04 HYBRID) 0.00 1,891.85 0.00 100
10-59-03-5408 VEHICLE & POWER EXPENSE 400.00 36.99 363.01 9
Control Total 59,788.00 42,594.25 17,193.75 71
December 2, 2024 Town of Pulaski Page No: 18
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-61-00-0000 GATEWOOD
10-61-02-5101 ELECTRICAL 0.00 8,583.21 1,229.78 0
Control Total 0.00 8,583.21 1,229.78 0
December 2, 2024 Town of Pulaski Page No: 19
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-62-00-0000 SENIOR CENTER
10-62-01-0100 REG-SALARY & WAGES 50,315.00 21,227.00 29,088.00 42
10-62-01-0300 PART TIME SALARY 17,504.00 8,524.44 8,979.56 49
10-62-01-2000 FICA 5,195.00 2,255.40 2,939.60 43
10-62-01-2100 VIRGINIA RETIREMENT SYSTE 860.00 212.29 647.71 25
10-62-01-2102 GROUP LIFE INSURANCE 680.00 247.30 432.70 36
10-62-01-2200 HEALTH INSURANCE 9,432.00 3,930.00 5,502.00 42
10-62-01-2323 DB ER MANDATORY (E04 HYBRID) 3,590.00 2,372.79 1,217.21 66
10-62-01-2324 DC ER VOL (E02 HYBRID) 1,225.00 530.66 694.34 43
10-62-02-5101 ELECTRICAL 2,700.00 800.48 1,899.52 30
10-62-02-5102 HEATING SERVICES 2,700.00 164.41 2,535.59 6
10-62-02-5203 TELECOMMUNICATION 450.00 144.37 305.63 32
10-62-02-5807 SENIOR CITIZEN TRIPS & EVENTS 5,000.00 2,013.61 2,986.39 40
10-62-03-3005 MAINTENANCE SERVICE CONTR - XEROX 780.00 175.88 604.12 23
10-62-03-5408 VEHICLE & POWER EXPENSE 800.00 122.24 677.76 15
10-62-04-5401 OFFICE SUPPLIES 550.00 0.00 550.00 0
10-62-04-5403 JANITORIAL SUPPLIES 700.00 195.34 504.66 28
10-62-04-5412 EDUCATIONAL SUPPLIES 750.00 154.90 595.10 21
Control Total 103,231.00 43,071.11 60,159.89 42
December 2, 2024 Town of Pulaski Page No: 20
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-64-00-0000 MOTOR VEHICLE MAINT
10-64-01-0100 REG-SALARY & WAGES 79,260.00 16,602.55 62,657.45 21
10-64-01-0200 OT REG SALARY 1,000.00 249.92 750.08 25
10-64-01-2000 FICA 6,145.00 1,163.08 4,981.92 19
10-64-01-2100 VIRGINIA RETIREMENT SYSTE 8,655.00 1,999.26 6,655.74 23
10-64-01-2102 GROUP LIFE INSURANCE 1,067.00 190.82 876.18 18
10-64-01-2200 HEALTH INSURANCE 25,000.00 5,600.00 19,400.00 22
10-64-02-5203 TELECOMMUNICATION 150.00 33.17 116.83 22
10-64-03-5407 NRV SENIOR GAS REIMBURSE 0.00 36,160.33 8,442.66 ***
10-64-03-5408 VEHICLE & POWER EXPENSE 1,500.00 244.98 1,255.02 16
10-64-03-5435 EQUIPMENT & TOOLS 1,800.00 814.99 985.01 45
10-64-04-5402 REPAIR & MAINT SUPPLIES 12,500.00 4,489.13 8,049.22 36
10-64-04-5410 UNIFORM & WEARING APPAREL 2,140.00 545.15 1,594.85 25
Control Total 139,217.00 68,093.38 115,764.96 17
December 2, 2024 Town of Pulaski Page No: 21
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-65-00-0000 DEBT SERVICE
10-65-05-9020 NBB - DEBT REFINANCING 42,240.00 38,908.29 3,331.71 92
10-65-05-9026 2019 GOB - LADDER TRUCK & TRAIN STATION 47,087.00 44,765.41 2,321.59 95
Control Total 89,327.00 83,673.70 5,653.30 94
December 2, 2024 Town of Pulaski Page No: 22
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-67-00-0000 CAPITAL OUTLAY
10-67-16-7300 POLICE VEHICLE-POLICE DEP 130,000.00 86,819.60 43,180.40 67
Control Total 130,000.00 86,819.60 43,180.40 67
December 2, 2024 Town of Pulaski Page No: 23
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-75-00-0000 TRAIN STATION
10-75-02-5101 ELECTRICAL 13,000.00 2,569.94 10,430.06 20
10-75-02-5102 HEATING SERVICES 330.00 30.53 299.47 9
10-75-02-5402 REPAIR & MAINT SUPPLIES 500.00 461.00 39.00 92
10-75-02-5403 JANITORIAL 4,345.00 1,821.27 2,523.73 42
10-75-02-5404 RENTAL DEPOSIT REFUND 0.00 950.00 950.00- 0
Control Total 18,175.00 5,832.74 12,342.26 32
December 2, 2024 Town of Pulaski Page No: 24
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
10-78-00-0000 TOWN WIDE PROJECTS/CAPITAL
10-78-02-5803 CONTINGENCY 15,000.00 5,599.40 9,400.60 37
10-78-02-5804 CAPTIAL RESERVE 35,000.00 0.00 35,000.00 0
10-78-02-5805 MERIT INCREASES 55,000.00 19,085.43 35,914.57 35
10-78-16-7761 PROMOTIONAL EXPENSES 9,000.00 0.00 0.00 0
Control Total 114,000.00 24,684.83 80,315.17 24
Fund Budgeted 10,643,054.00 4,440,622.28 6,309,186.03 41
Fund Non-Budgeted 0.00 0.00 0.00 0
Fund Total 10,643,054.00 4,440,622.28 6,309,186.03 41
December 2, 2024 Town of Pulaski Page No: 25
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
20-65-00-0000 DEBT SERVICE
20-65-05-9008 WATER TREATMENT PLANT REPAIRS LOAN (NBB) 25,620.00 10,674.70 14,945.30 42
20-65-05-9020 NBB DEBT REFINANCING 50,207.00 46,250.35 3,956.65 92
20-65-05-9022 VRA WATER TREATMENT IMPROVEMENT 119,729.00 59,864.45 59,864.55 50
20-65-05-9025 FUND BALANCE RESERVE 60,000.00 0.00 60,000.00 0
20-65-05-9028 CONTINGENCY 60,000.00 48,642.15 11,357.85 81
20-65-05-9029 MERIT INCREASES 25,000.00 1,803.80 23,196.20 7
20-65-05-9030 VRA BROOKMONT PROJECT - WSL036-19 177,295.80 88,647.88 88,647.92 50
20-65-05-9031 VRA LEAD SERVICE LINE - BIL08L-22 17,340.57 0.00 17,340.57 0
Control Total 535,192.37 255,883.33 279,309.04 48
December 2, 2024 Town of Pulaski Page No: 26
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
20-68-00-0000 WATER TRANS & DISTRIB
20-68-01-0100 REG-SALARY & WAGES 231,750.00 92,280.03 139,469.97 40
20-68-01-0200 OT REG SALARY 25,000.00 18,230.66 6,769.34 73
20-68-01-2000 FICA 21,295.00 8,406.95 12,888.05 39
20-68-01-2100 VIRGINIA RETIREMENT SYSTE 12,735.00 3,260.87 9,474.13 26
20-68-01-2102 Group Life Insurance 3,200.00 1,157.75 2,042.25 36
20-68-01-2200 HEALTH INSURANCE 50,500.00 21,426.07 29,073.93 42
20-68-01-2323 DB ER MANDATORY (E04 HYBRID) 17,500.00 8,722.67 8,777.33 50
20-68-01-2324 DC ER VOL (E02 HYBRID) 1,000.00 330.73 669.27 33
20-68-02-3009 SERVICE OTHER GOVERNMENTS 40,000.00 16,587.20 23,412.80 41
20-68-02-5101 ELECTRICAL 41,000.00 6,031.11 34,968.89 15
20-68-02-5102 HEATING SERVICES (ATMOS) 3,000.00 148.65 2,851.35 5
20-68-02-5203 TELECOMMUNICATION 2,850.00 1,223.50 1,626.50 43
20-68-02-5501 TRAINING AND MEETINGS 250.00 0.00 250.00 0
20-68-03-3004 REPAIR & MAINTENANCE 1,000.00 0.00 1,000.00 0
20-68-03-3005 MAINTENANCE SERVICE CONTR 26,950.00 16,569.96 10,380.04 61
20-68-03-5408 VEHICLE & POWER EXPENSE 27,500.00 11,751.13 15,748.87 43
20-68-03-5435 WATER DEPT. - TOOLS 1,500.00 0.00 1,500.00 0
20-68-04-5402 REPAIR & MAINT SUPPLIES 75,000.00 33,047.65 41,952.35 44
20-68-04-5410 UNIFORM & WEARING APPAREL 4,280.00 1,658.42 2,621.58 39
Control Total 586,310.00 240,833.35 345,476.65 41
December 2, 2024 Town of Pulaski Page No: 27
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
20-69-00-0000 WATER FILTER & PURIFICATION
20-69-01-0100 REG-SALARY & WAGES 535,600.00 205,796.88 329,803.12 38
20-69-01-0200 OT REG SALARY 15,000.00 16,833.16 0.00 100
20-69-01-0300 PART TIME 10,000.00 5,452.34 4,547.66 55
20-69-01-2000 FICA 42,900.00 16,912.54 26,087.46 39
20-69-01-2100 VIRGINIA RETIREMENT SYSTE 47,300.00 17,782.90 29,517.10 38
20-69-01-2102 Group Life Insurance 7,210.00 2,244.45 4,965.55 31
20-69-01-2200 HEALTH INSURANCE 110,000.00 39,489.02 68,577.82 37
20-69-01-2323 DB ER MANDATORY (E04 HYBRID) 11,500.00 4,076.62 7,423.38 35
20-69-01-2324 DC ER VOL (E02 HYBRID) 1,800.00 535.87 1,264.13 30
20-69-02-5101 ELECTRICAL 234,600.00 113,949.80 120,650.20 49
20-69-02-5102 HEATING SERVICES 7,150.00 203.89 6,946.11 3
20-69-02-5201 POSTAL SERVICES 10,000.00 5,684.53 4,315.47 57
20-69-02-5203 TELECOMMUNICATION 42,966.00 13,529.28 29,436.72 31
20-69-02-5422 STATE WATER ASSESSMENT 14,700.00 13,614.00 1,086.00 93
20-69-02-5501 TRAINING AND MEETINGS 6,000.00 1,650.00 4,350.00 28
20-69-02-5801 DUES & ASSOC. MEMBERSHIPS 1,050.00 4,723.00 54.00 99
20-69-02-5804 MISCELLANEOUS EXPENSE 1,000.00 138.51 861.49 14
20-69-03-3004 REPAIR & MAINTENANCE 20,000.00 9,390.45 10,609.55 47
20-69-03-5408 VEHICLE & POWER EXPENSE 3,400.00 1,521.69 1,878.31 45
20-69-03-5409 GENERATOR MAINTENANCE 4,935.00 3,156.76 1,778.24 64
20-69-03-7410 FILTER PLANT INSTRUMENT. 14,850.00 9,504.00 5,346.00 64
20-69-04-5401 OFFICE SUPPLIES 2,000.00 0.00 2,000.00 0
20-69-04-5402 REPAIR & MAINT SUPPLIES 20,000.00 13,637.88 6,362.12 68
20-69-04-5403 JANITORIAL SUPPLIES 1,500.00 195.56 1,304.44 13
20-69-04-5404 LABORATORY SUPPLIES 8,000.00 2,719.41 5,280.59 34
20-69-04-5410 UNIFORM & WEARING APPAREL 7,000.00 2,438.34 4,561.66 35
20-69-04-5413 OTHER OPERATING SUPPLIES 250,000.00 128,987.73 117,285.27 52
20-69-04-7127 SLUDGE DISPOSAL 22,500.00 10,240.02 12,259.98 46
Control Total 1,452,961.00 644,408.63 808,552.37 44
December 2, 2024 Town of Pulaski Page No: 28
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
20-79-00-0000 CAPITAL IMPROVEMENTS PLAN
20-80-60-9410 CAPITAL RESERVE 39,326.00 39,326.00 0.00 100
20-80-60-9411 OPERATING RESERVE 39,326.00 0.00 39,326.00 0
Fund Budgeted 2,653,115.37 1,180,451.31 1,472,664.06 44
Fund Non-Budgeted 0.00 0.00 0.00 0
Fund Total 2,653,115.37 1,180,451.31 1,472,664.06 44
December 2, 2024 Town of Pulaski Page No: 29
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
21-65-00-0000 DEBT SERVICE
21-65-05-9004 PEPPERS FERRY DEBT SERVIC 303,266.00 101,088.56 202,177.44 33
21-65-05-9008 VA REVOLVING LOAN FUND 107,808.00 53,903.98 53,904.02 50
21-65-05-9020 NBB - DEBT REFINANCING 32,485.00 29,920.61 2,564.39 92
21-65-05-9021 FY15 GOB 2014B (R3) 19,818.00 2,299.31 17,518.69 12
21-65-05-9022 FUND BALANCE RESERVE 60,000.00 0.00 60,000.00 0
21-65-05-9023 CAPITAL OUTLAY 50,000.00 0.00 50,000.00 0
21-65-05-9025 CONTINGENCY 75,000.00 8,268.75 66,731.25 11
21-65-05-9026 MERIT INCREASES 6,800.00 0.00 6,800.00 0
Control Total 655,177.00 195,481.21 459,695.79 30
December 2, 2024 Town of Pulaski Page No: 30
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
21-67-00-0000 CAPITAL OUTLAY
21-67-16-7409 JHBP SEWER DIRECT INJECTION PER 0.00 11,274.12 0.00 100
Control Total 0.00 11,274.12 0.00 100
December 2, 2024 Town of Pulaski Page No: 31
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
21-71-00-0000 SEWER COLLECTION
21-71-01-0100 REG-SALARY & WAGES 231,005.00 102,139.77 128,865.23 44
21-71-01-0200 OT REG SALARY 12,000.00 6,580.86 5,419.14 55
21-71-01-2000 FICA 18,625.00 8,188.59 10,436.41 44
21-71-01-2100 VIRGINIA RETIREMENT SYSTE 9,235.00 3,138.71 6,096.29 34
21-71-01-2102 GROUP LIFE INSURANCE 3,200.00 1,163.27 2,036.73 36
21-71-01-2200 HEALTH INSURANCE 35,500.00 22,412.31 13,087.69 63
21-71-01-2323 DB ER MANDATORY (E04 HYBRID) 11,000.00 8,612.99 2,387.01 78
21-71-01-2324 DC ER VOL (E02 HYBRID) 550.00 93.30 456.70 17
21-71-02-5101 ELECTRICAL - CRITZER PUMP STATION 1,100.00 358.65 741.35 33
21-71-02-5201 POSTAL SERVICES 15,000.00 5,682.46 9,317.54 38
21-71-02-5203 TELECOMMUNICATION 1,800.00 636.80 1,163.20 35
21-71-03-5408 VEHICLE & POWER EXPENSE 4,000.00 3,454.18 545.82 86
21-71-03-5435 SEWER DEPT. - TOOLS 800.00 0.00 800.00 0
21-71-04-5402 REPAIR & MAINT SUPPLIES 50,000.00 20,684.84 29,315.16 41
21-71-04-5410 UNIFORM & WEARING APPAREL 3,638.00 1,140.30 2,497.70 31
Control Total 397,453.00 184,287.03 213,165.97 46
December 2, 2024 Town of Pulaski Page No: 32
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
21-72-00-0000 PEPPERS FERRY
21-72-02-3009 SERVICE OTHER GOVERNMENTS 9,550.00 3,610.59 6,608.84 31
21-72-02-3021 WASTEWATER TREATMENT CHG 1,976,177.00 552,581.25 1,423,595.75 28
21-72-02-3022 PUMP STATION OM 4A 75,000.00 29,929.58 38,367.30 44
21-72-02-3023 BOOSTER STATION OM 4B 115,000.00 71,311.12 39,117.88 65
21-72-02-3060 PEPPERS FERRY TREATMENT CIP 709,780.00 236,593.24 473,186.76 33
21-72-02-5106 TOWN PUMP ELECTRIC 4A & 4B 240,000.00 66,981.32 173,018.68 28
21-72-02-5427 CHEMICALS 300,000.00 40,405.26 270,013.24 10
Control Total 3,425,507.00 1,001,412.36 2,423,908.45 29
December 2, 2024 Town of Pulaski Page No: 33
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
21-79-00-0000 CAPITAL IMPROVEMENTS PLAN
21-80-60-9410 CAPITAL RESERVE 50,000.00 0.00 50,000.00 0
21-80-60-9411 OPERATING RESERVE 63,314.86 0.00 63,314.86 0
Fund Budgeted 4,591,451.86 1,392,454.72 3,210,085.07 30
Fund Non-Budgeted 0.00 0.00 0.00 0
Fund Total 4,591,451.86 1,392,454.72 3,210,085.07 30
December 2, 2024 Town of Pulaski Page No: 34
09:25 AM 2025 Detail Custom Expenditure Report
Account Id Description Adopted Budget Expended YTD Balance % Used
25-00-00-0000 GARBAGE FUND
25-01-01-1000 GFL FUND
25-01-01-1001 RESIDENTIAL TRASH EXPENSE 600,000.00 187,135.51 412,864.49 31
25-01-01-1002 TOWN DUMPSTERS 24,000.00 4,734.50 19,265.50 20
25-01-01-1003 CONVENIENCE CENTER 100,000.00 38,632.03 61,367.97 39
25-01-01-1004 PART TIME SALARY - CONV CENTER 30,000.00 12,811.21 17,188.79 43
25-01-01-1005 FICA 4,000.00 0.00 4,000.00 0
25-01-01-1007 GARBAGE OTHER FINANCING USES 20,000.00 0.00 20,000.00 0
25-01-01-1008 GARBAGE FUND BALANCE RESERVE 61,500.00 0.00 61,500.00 0
Control Total 839,500.00 243,313.25 596,186.75 29
Fund Budgeted 839,500.00 243,313.25 596,186.75 29
Fund Non-Budgeted 0.00 0.00 0.00 0
Fund Total 839,500.00 243,313.25 596,186.75 29
Final Budgeted 18,727,121.23 7,256,841.56 11,588,121.91 38
Final Non-Budgeted 0.00 0.00 0.00 0
Final Total 18,727,121.23 7,256,841.56 11,588,121.91 38