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Popular Annual Financial Report
Fiscal Year July 1 , 2020 - June 30, 2021
Letter from the Finance Director 1
Strasburg's Strategies and Goals 2
Strasburg at a Glance 3
Town Government 4
Financial Statement 5
Government Activities 6
Major Projects 7
Budget Process 8
How You Can Get Involved 9
S RASBURG
VIRGINIA
DISCOVER THE '=INANCIAI
SIDE OF STRASBURG
1
Discover Strasburg
The Department of Finance is pleased to present the
Town of Strasburg's Popular Annual Financial
Report (PAFR) for the Fiscal Year ending June 30,
2021. The PAFR summarizes the Town's financial GD
activities from a detailed report called the Annualof
Guvernmenl Finance 011 cers Association
Comprehensive Financial Report (ACFR). The Ac Achievement
for Excellence
ACFR is an annual requirement that contains in Financial
Reporting
financial statements prepared in conformance with
Presented lu
Generally Accepted Accounting Principles as Town of Strasburg
Virginia
promulgated by the Government Accounting For irs Annual Comprehensive
Financial Rcpon
Standards Board. Furthermore, this report is audited Fo he Fisca Year Ended
Jule 30.2020
annually in accordance with Virginia Code and has P
Exaatire Ditccta+CEO
received an unmodified opinion by Robinson,
Farmer & Cox Associates, an independent auditing
firm.
In 2020, the Town of Strasburg received its first Certificate of Achievement for
Excellence in Financial Reporting from the Government Financial Officers Association
(GFOA). This prestigious national award recognizes the highest standards for
preparation of state and local government financial reports. But we wanted to do more
for the people of this community. The Town recognizes the importance of financial
transparency and will continue to improve the accessibility and availability of all
financial information for its citizens. **
4 •
For more information on the Annual Report, please visit theA
Town website at https://www.strasburgva.com/finance.
CaZIOW1
Angela Fletcher, Director of Finance
2
Strasburg' s Strategies and Goals
Goal 1 I Prosper:
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Maintain a thriving town
with business and job - -
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opportunities ' j ®,
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Goal 2 I Protect:
? '' 7„ P A f` Mt.Yj • - Preserve our unique
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_NA , - = I y small-town character and
,\- -a =__ -- natural environment
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Goal 3 I Plan: r ,
Maintain our legacy of �, ,/
careful planning for the
future of our town
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Yap. Goal 4 I Strengthen:
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_ town b rovidin
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1- resources for recreation
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3
Strasburg at a Glance
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Location ld,
Strasburgis located in north-central ""°'� �RN N ',
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Ili Shenandoah County, approximately 10 �: MY!! N"
� 4rn� � - .,w v soon N 9� NW
�� eWNnebn. ♦mttN14 Nob'Ye+'"� ° / nMY' 4 i�
miles west of the Town of Front Royal and OOT//
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Wood., tpm Hem
78 miles west of Washington, D.C.ir
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Rich History — — — .•� 1
Chartered in 1761 and incorporated in 1922,
Home Town Locator �` �'
the Town of Strasburg is known for its 0
Per Capita Personal Income
American Civil War History and successful
S49,948
pottery industry. In 1984, the downtown core
y S40,727
was listed on both the National Register of 533,534
Historic Places and the Virginia Landmarks A
Register. Now, the Town is revitalizing the
downtown core while maintaining its
2010 2015 2020
cultural history and landscape. Fiscal Year Starting January 1st
Simultaneously, Strasburg continues to work
with multiple nonprofit organizations to U.S. Bureau of Economic Analysis(Data represents Shenandoah County)
develop and protect the surrounding natural - -1
environment. Total Populaton of Strasburg
6,716
Personal Income
6,559
From 2010 to 2020, the average income of
g 6,398
Shenandoah County has increased $33,534
to $49,948. FL
Population 2010 2015 2020
Fiscal Year Stalling on July 1st
From 2010 to 2020, the population of
Strasburg increased by 5%. University of Virginia Weldon Cooper Center
36.5 S49,970 S205, 100
Median Age Median Household Income Median Home Price
Source: Census Reporter
4
Town Government
The Town of Strasburg is governed under a Council-Manager form of
government. As a legislative body, the Town Council adopts all ordinances and
resolutions, formulates and adopts general policies, adopts the budget, and sets
tax rates. Additionally, the Council appoints the Town Manager, who oversees
day-to-day municipal operations and provides guidance to the Town Staff.
Town C itizen s •9
Town Council]
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ager
imirmirksitation
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F ili Public Works Fnance E''rrumi' PIanrrt9g and
t Mies 4h4°ek prnEnk Ewing
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III
-
Town Council Members
ti
Brandy Hawkins Boies (Mayor)
. • Ken Cherrix (Vice Mayor) • Christie Monahan
• S. John Massoud • Emily Reynolds
• Taralyn Nicholson • Doreen Ricard
• Dane Hooser • Ashleigh Kimmons
Summary of Changes in Net Position as of June 30, 2021
Governmental Business-type
Activities Activities Total
2021 2020 2021 2020 2021 2020
REVENUES
Program revenues
Charges for services $ 143,806 $ 128,314 $ 4,922,855 $ 4,843,577 $ 5,066,661 $ 4,971,891
Operating grants and
contributions 1,231,411 658,394 - - 1,231,411 658,394
Capital grants and
contributions 1,027,437 1,095,755 1,054,755 362,329 2,082,192 1,458,084
General revenues
Property taxes 1,948,070 1,929,963 - - 1,948,070 1,929,963
Other taxes and fees 2,224,740 2,150,571 - - 2,224,740 2,150,571
Grants and contributions not
restricted to specific
programs 185,841 168,059 14,714 - 200,555 168,059
Revenue from use of
money and property 2,718 98,813 13,096 132,834 15,814 231,647
Other 181,516 87,157 61,609 17,758 243,125 104,915
Total revenues $ 6,945,539 $ 6,317,026 $ 6,067,029 $ 5,356,498 $ 13,012,568 $ 11,673,524
EXPENSES
General government
administration $ 1,410,192 $ 651,290 $ - $ - $ 1,410,192 $ 651,290
Public safety 2,166,334 2,038,606 - - 2,166,334 2,038,606
Public works 1,631,656 1,537,002 - - 1,631,656 1,537,002
Health and welfare 13,573 11,613 - - 13,573 11,613
Community development 192,280 203,543 - - 192,280 203,543
Parks and recreation 305,861 218,608 - - 305,861 218,608
Interest on long-term debt 20,408 23,193 - - 20,408 23,193
Public utilities - - 6,028,841 5,531,483 6,028,841 5,531,483
Total expenses $ 5,740,304 $ 4,683,855 $ 6,028,841 $ 5,531,483 $ 11,769,145 $ 10,215,338
Change in net position
before transfers $ 1,205,235 $ 1,633,171 $ 38,188 $ (174,985) $ 1,243,423 $ 1,458,186
Transfers (86,315) - 86,315 - - -
Change in net position $ 1,118,920 $ 1,633,171 $ 124,503 $ (174,985) $ 1,243,423 $ 1,458,186
Net position,beginning 11,998,255 10,365,084 24,899,175 25,074,160 36,897,430 35,439,244
Net position,ending $ 13,117,175 $ 11,998,255 $ 25,023,678 $ 24,899,175 $ 38,140,853 $ 36,897,430
Above is a condensed version of the financial statements located in the Annual Comprehensive
Financial Report. This statement shows the changes in Strasburg's net position over time.
• Net position: the amount left over after the available financial resources (assets) have been
used to pay for all financial obligations (liabilities).
• Governmental Activities: the basic services provided by the Town, such as the police,
recreation, and public works. Property taxes and local taxes finance these activities.
• Business-Type Activities: the services provided by the Town, where the costs are covered by
the consumers through a user fee. Examples include water, sewer, and trash services.
6
Government Activities
�' s'• ;.::,, For Fiscal Year 2020-
A!"", t , Revenu ,1..
' •'', " •' `•':`:"' 2021, grants and the
.47
` general property taxes
Fiscal Year 2020-2021 Reveunes accounted for 60% of
Use Of Money • 10 the Town's total
Business License _ 20/o revenue. Other
Miscellaneous 5°° notable revenue
Sales Tax 700
sources were the
Other Taxes 8%
meals taxes and other
Meals Tax 12%
taxes (comprised of
General Property Tax 280o
utility taxes and
Grants 35oo
Percentage of Revenue Source motor vehicle
• � -a' • licenses).
Expenses
For Fiscal Year 2020-
Fiscal Year 2020-2021 Expenses 2021, public safety,
Other I 14•o public works, and
Community Development 3% general government
administration
Parks and Recreation 5%
accounted for 90% of
Government Administration 25%
all expenses for the
Public Works 28% Town of Strasburg.
Public Safety 3800
Percentage ofExpenses
J Pro Majorjects
Northern Shenandoah Business Park Improvements
The Town has been working to design a 1/2 mile road extension to connect
Borden Mowery Drive (currently a dead end) to Radio Station Road. Phase
1 of the project is now completed and we are now transitioning into the
right-of-way acquisition phase. Estimates are that it could go to bid this
fall with construction beginning in the Spring of FY23.
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Streetscape Improvements
As part of the downtown revitalization, Streetscape improvements include
concrete and brick paver sidewalks, ADA-compliant crosswalks, new
trees, and historic-style lamps and signs. The Town is in Phase III, where it
is making drainage related modifications. The project is tentatively
planned for completion by September of 2022.
Budget Process
Every year, the finance management team prepares the annual financial budget.
This budget comprehensively documents all financial information on the taxes
levied by the Town, the revenues received, and required expenditures for
current and future fiscal years. Once the management team completes the
budget, it is presented to the Town Council for consideration and approval. The
Town Council must approve the budget by June 30. After the council approves
the budget, it is presented for public review and comments. Citizen comments
and questions are reviewed by the council. After reviewing and revising the
final draft, the annual budget is finalized for the next fiscal year.
The Department of Finance and Town Council use generally accepted
accounting principles established by the Financial Accounting Standards Board.
This ensures the Town uses best financial practices to properly account for and
manage tax payer dollars.
For more information, please visit our website to view all budgets.
https://www.strasburgva.com/finance/page/adopted-budget
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Strasburg's I
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9
How You Can Get Involved
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Town HAI Business Strasburg Want To
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Meetings Forms&Permits
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How You Can Get Involved:
1 . Give us a call, stop by our office, contact us via social media, or visit
our website (https://www.strasburgva.com/contact)
2. Become a member of our various commissions and committees
3. \ ttend our Town Hall meetings
4.Volunteer in the Town's various events
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