COMMUNITY PROFILE
The City of Manassas, a community of approximately 41,457* people, is located in Northern Virginia within the
Washington, DC Metropolitan Statistical Area (MSA). Surrounded by Prince William County, the City is thirty miles
southwest of the Nation's Capital and encompasses ten square miles.
Located within the City, the Prince William County Judicial Center serves the City of Manassas, Prince William
County, and the City of Manassas Park. Incorporated in 1975, the City of Manassas is a transportation hub with
great restaurants and shops and fun community events.
*Source: City of Manassas Community Development Key Demographics Report (December 2019)
23
COMMUNITY PROFILE
24
COMMUNITY PROFILE
MANASSAS: A HISTORY
The Civil War
Manassas served a key role in the Battle of First Manassas and the Battle of Second Manassas based on its
strategic location where the Orange and Alexandria Railroad met the Manassas Gap Railroad. Union forces under
General Irvin McDowell saw Manassas Junction as the land approach needed to capture the Confederate capital of
Richmond, Virginia.
In addition to the railroad, Confederate and Union forces occupied many
homes in Manassas during their campaigns. In 1861, Confederate
forces under the command of General P. G. T. Beauregard temporarily
forced the Hooes Family to abandon Mayfield Fort in an attempt to
defend Manassas Junction against Union troops. Liberia Plantation
(shown to the left…then and now) served as headquarters for both the
Union and Confederate armies during the war and is believed to have
served as a hospital and “death house” after the First Battle of
Manassas. During its time as Union Headquarters under General
McDowell (around the time of the Second Battle of Manassas), President
Abraham Lincoln made a visit to the plantation. The arrival of Union
Forces led to many slaves in the Manassas area fleeing for freedom.
Liberia Plantation is one of the few structures to have survived the war
and still stands today.
The Evolution of Manassas
The evolution of Manassas as a prosperous center of transportation and business began immediately after the war.
In 1872 one of Virginia’s first free public schools, Ruffner School Number One opened. The next year saw the
incorporation of the Town of Manassas under a charter written by George Carr Round, a Union veteran who became
one of the community’s leading citizens. A City elementary school is named after Mr. Round.
Relocation of the county seat from Brentsville to Manassas in 1892 reflected the
town’s growing significance. In 1894 a new courthouse opened and in 1911 it was
the scene of an address by President William Howard Taft during the Manassas
National Jubilee of Peace, marking the 50
th
anniversary of the First Battle of
Manassas. The Old Manassas Courthouse remained in use until 1982. In 2011
restoration was completed and the Courthouse reopened to the public. The upstairs
consists of the original courtroom which has been rehabilitated to an elegant ballroom
that can be rented for meetings, receptions, and other special events.
In 1892 the Manassas Industrial School for Colored Youth was established through the dedicated efforts of Jennie
Dean. Born into slavery in 1852, Miss Dean recognized the need for vocational and academic training for African
Americans in Northern Virginia. The school was designed as a private residential institution providing both academic
and vocational training within a Christian setting. The first building, Howland Hall, was completed in time for the
dedication ceremonies conducted by Frederick Douglass on September 3, 1894.
By the turn of the century, over 150 students attended the schools three-term academic year lasting from October
through May. The school survived as a private institution until the 1930s. While the school no longer stands, visitors
can visit the Jennie Dean Memorial located on the site of the original school and obtain a sense of where the
buildings once stood through concrete outlines of building foundations and a bronze three-dimensional model of the
original school campus.
25
COMMUNITY PROFILE
During the early 20
th
century Manassas was the center of an
agricultural area that provided produce and dairy products for
the surrounding region. Citizens commuted to Washington,
D.C. via train. Railroad employees built distinguished homes
along Prescott Avenue and the adjacent tree-lined streets.
Water lines and electrical power service were established
during this period, marking the start of the city’s impressive
utility infrastructure.
Suburban expansion in Northern Virginia during the post-World War II era transformed farm land into housing and
business developments. By 1964, the Manassas Regional Airport met a growing need for air travel by moving from
Prince William County to its present location, where it is now the busiest general aviation airport in Virginia.
LOCAL GOVERNMENT
The Town of Manassas received its charter in 1873 and operated as an
incorporated town in Prince William County until May 1, 1975, when it
became a City of the Commonwealth. The City government is
organized under a charter, adopted by the General Assembly of
Virginia April 12, 1976, which authorizes a council-manager form of
government. The governing body, the Mayor and a six-member City
Council, is elected at large for staggered four-year terms and makes
policies for administration of the City. Elections are held on the first
Tuesday following the first Monday in November. The City Council
appoints the City Manager to serve as Chief Administrative Officer of
the City. The City Manager serves at the pleasure of the City Council,
carries out its policies, directs business procedures, and appoints and has the power to remove the heads of all
departments and all employees of the City as provided by the City Charter. The current City Council includes the
following members:
Harry J. Parrish II, Mayor term ending December 31, 2020
Pamela J. Sebesky, Council Member and Vice Mayor term ending December 31, 2020
Michelle Davis-Younger, Council Member term ending December 31, 2022
Theresa Coates Ellis, Council Member term ending December 31, 2022
Ian Lovejoy, Council Member term ending December 31, 2020
Ralph J. Smith, Council Member term ending December 31, 2022
Mark D. Wolfe, Council Member term ending December 31, 2020
The Manassas City Public School system (MCPS) is governed by a seven member School Board who are elected at
large for staggered four-year terms. The School Board appoints the Superintendent who is the Chief Administrative
Officer of MCPS. As defined in the Code of the Commonwealth of Virginia, the City Council must approve the budget
and appropriate the funds of the MCPS and issue debt. Therefore, the budget for the MCPS is presented in this
budget. Further details on the Schools budget can be found by contacting Manassas City Public Schools, Financial
Services, 8700 Centreville Road, Suite 400, Manassas, VA, 20110 or by calling (571) 377-6000.
26
COMMUNITY PROFILE
The City Treasurer and the Commissioner of the Revenue are elected at-large by the voters. Elected officials shared
with Prince William County are the Commonwealth’s Attorney, the Clerk of the Court, and the Sheriff. The judges of
the Circuit Court, General District Court, and Juvenile and Domestic Relations Court are appointed by the State
Legislature. The General Registrar is appointed by the three-member electoral board to serve a four-year term.
After the initial appointment, the General Registrar can be reappointed by the electoral board for an unlimited number
of terms.
TRANSPORTATION SERVICES
In and around the City there are several state roads such as Route 234 and Route 28 connecting the City to major
interstates such as I-66 to the north and I-95 to the east. Interstate 66 leads travelers east to Washington D.C. or
west to Interstate 81. Interstate 81 travels along the eastern inland coast from the U.S. / Canada border to Knoxville,
Tennessee, often running parallel to Interstate 95. Interstate 95 leads travelers north as far as Houlton, Maine and
south as far south as Miami, Florida.
In addition to its close proximity to interstates, the City has many transportation options including freight service,
passenger rail service, bus service, and easy access to the Washington Metropolitan Area Transit Authority Metro
Rail Service. CSX and Norfolk Southern provide freight service while Amtrak and Virginia Railway Express (VRE)
provide passenger rail service from the city. Amtrak
provides service to more than 500 destinations in 46
states, DC and three Canadian provinces. It is the nation’s
only high speed intercity passenger rail provider. VRE
provides commuter train service to and from Washington,
D.C. Monday-Friday. The Manassas Line has two stops in
the City, one in Historic Downtown Manassas and at the
Manassas Regional Airport (Broad Run station). Services
are primarily north to Washington D.C. in the morning
hours and south out of the City in the evening hours.
Potomac Rappahannock Transportation Commission
(PRTC) provides commuter bus and local bus service.
OmniRide is PRTC’s commuter bus service offered on
weekdays along the I-95 and I-66 corridors while Metro
Direct buses provide weekday service to Franconia-
Springfield and Tysons Corner Metrorail Stations. Local
bus service is provided for with PRTC’s Omnilink and
Cross County Connector.
In 1963, 268 acres were purchased with federal, state,
and local funds for the relocation of the Manassas
Airport from Manaport Shopping Center in Prince
William County to its current location. Manassas
Regional Airport (HEF Harry P. Davis Field) is the
busiest general aviation airport in Virginia. It has been
designated a National General Aviation Airport by the
FAA one of only 84 airports in the United States with
such a designation. For those looking for international
flights, the City is less than 20 miles from Dulles
International Airport and less than 30 miles from the
Vienna Metro Station, providing access to Reagan
National Airport.
27
COMMUNITY PROFILE
TOURISM AND MAJOR EVENTS
The City Economic Development Department partners with Historic Manassas, Inc. (HMI) in the coordination of
several annual events. Some of these events include the St. Patrick’s Day Parade (March), Celebrate America (July
4
th
), the Railway Festival (June), the Wine & Jazz Festival (June), African American Festival (August), the Old Town
Car Show (September), the Latino Festival (September), the Fall Jubilee (October), the Veterans Day Parade
(November), and the Christmas Tree Lighting and the Christmas Parade (December). HMI has sponsors a monthly
First Friday event with a special event hosted the first Friday of every month.
During the warmer months, residents can take a stroll through Historic Downtown,
sampling the various dining options including seafood, tacos, New Orleans fair, or
fine dining. Other events offered during the spring and summer include Historic
Downtown Walking Tours, Lunch Concerts at the Pavilion on Wednesdays, and
bicycle tours. The City holds an annual Banner Art Competition with a top prize
of $1,000. The City hangs banners on all the light poles in the historic downtown
section with each banner representing the work of artists, each one different and
unique. The winning 50 pieces of art have been printed on individual street
banners and are on display in downtown through the summer.
Throughout the year the City holds a Farmer’s Market in Historic Downtown where those interested can purchase
local fruits and vegetables, eggs, meat, baked goods, flowers, honey, wine, crafts, firewood, and many other items
from local vendors. The market is offered only once a week in the winter but three times a week during the warmer
months of the year.
While the Harris Pavilion hosts the weekday Farmer’s
Market during the summer months, during the winter it is
converted in to an ice skating rink. The rink is generally
open weeknights and weekends.
The Manassas Regional Airport hosts an annual airshow.
Generally held during the spring, the airshow and open house
is a family friendly activity. Activities include the Freedom
Museum (based at the Airport), demonstrations by parachute
teams, helicopters, and jets, and various displays promoting
aviation. The 2015 airshow included performances by the
Breitling Jet Team, the world’s largest professional civilian
flight team performing on jets. Displays included the B-17
Texas Raider, the Fairchild Republic A-10, the Bell Boeing V-
22 Osprey, and A-10 Warthogs.
2015 Banner
Art Winner
Kelly Willis
28
Sworn Police Officers 96.5;K-9 Officers 2;
Police Vehicles 43; Motorcycles5
MANASSAS CITYPOLICE
Fire & Rescue Staff 66; Fire Engines 3;
Tower 1; Rescue Engine 1; Ambulances 4
96.5
MANASSAS CITYFIRE & RESCUE
66
FUN FACT — 1,443 Fire Hydrants
68,000+ calls for service
PARKS & RECREATION
Parks 18; Playgrounds 14; Softball/Baseball Diamonds 17;
Tennis/Racquetball/PickleballCourts 23; Basketball
Courts 25; Skate Park 1; Roller Hockey Courts 2;
Soccer/Football Fields 2
Elementary: 3,232
Intermediate: 1,160
Middle: 1,046
High School: 2,175
SCHOOLS
Elementary: 5
Intermediate: 2
Middle: 1
High: 1
9
7,613
STUDENTS
18
Drinking Water produced: 5.2B gal
Electric used: 410,542 MW hours
Wastewater processed: 2.6B gal
Sewer overflow rate per 100 miles: 0.0
Utility Bills generated: 216,800
UTILITIES
PUBLIC WORKS
MANASSAS
REGIONAL A
IRPORT
270Acres of Public Parks and
Open Space
249 Lane Miles Maintained
63 Traffic Signals
13,991 Tons of Trash
2,548 Tons of Recycling
395
Hosts 395 based aircraft and 2 runways
COOLFACT — 83,130 Take-Offs & Landings
29
COMMUNITY PROFILE
Utility Service Providers
Telephone Verizon
Electric, Water, Sewer, Trash City of Manassas
Gas Columbia Gas
Cable Comcast/Verizon
Real Estate Taxes
Real Estate Tax Rate
FY 2021: $1.243 per $100 Assessed Value
FY 2020: $1.283 per $100 Assessed Value
Fire Rescue Levy
FY 2021: $0.197 per $100 Assessed Value
FY 2020: $0.197 per $100 Assessed Value
Owens Brooke Special Tax District
FY 2021: $0.109 per $100 Assessed Value
FY 2020: $0.115 per $100 Assessed Value
Personal Property Taxes
Tangible Personal Property Tax Rate
FY 2021: $3.60 per $100 Assessed Value
FY 2020: $3.60 per $100 Assessed Value
Business Personal Property Tax Rate
FY 2021: $3.60 per $100 Assessed Value
FY 2020: $3.60 per $100 Assessed Value
Average Home Values
Condominium $210,282
Townhouse $248,653
Single-Family Home $382,854
Average Residential $305,878
City Finances Bond Ratings
Moody’s Investor Services, Inc. Aa1
Standard & Poor’s AAA
Ten Largest Employers
Micron 1,336
Novant Prince William Health System 1,304
Manassas City Public Schools 1,055
Lockheed Martin 972
City of Manassas 483
American Disposal Services 430
Aurora Flight Services 352
BAE Systems 325
S.W.I.F.T. 285
ARS (American Residential Services) 193
Population
2018 Census Population Estimate 41,457
2017 American Comm. Survey 41,501
2010 U.S. Census 37,821
2000 U.S. Census 35,135
Age (2018 American Community Survey)
Age 0-19…………………………………..…29.2%
Age 20-34……………………………………22.5%
Age 35-64……………………………………39.1%
Age 65+………………………………….…9.2%
Race and Ethnicity (2018 ACS)
White…………………………………………66.3%
Black/African American………....………….13.9%
Asian………………………………………..5.5%
American Indian/Alaska Native……………..0.2%
Other/Two or More Races………………....13.4%
Hispanic/Latino (Any Race)..……………....64.1%
Unemployment May ’17 May ‘18
City of Manassas 3.4% 2.5%
Virginia 3.8% 3.2%
United States 4.1% 3.8%
30
PROPOSED RATE SCHEDULE
Real Estate Tax Rates (Authorized by Ordinance O-2019-15)
Assessed at actual value on an annual basis. Tax rates are per $100 of assessed value.
Tax bills are due December 5 and June 5. The tax year is July 1 to June 30.
Real Estate Tax Rate $1.243
Fire and Rescue Levy $0.197
Owens Brooke Service District $0.109
Personal Property Tax Rates (Authorized by Ordinance O-2019-16)
Assessed at actual value on an annual basis. Tax rates are per $100 of assessed value.
Tax bills are due October 5. The tax year is January 1 to December 31.
Tangible Personal Property $3.600
Business Personal Property $3.600
Machinery & Tools $2.100
Machinery & Tools Used in Semiconductor Manufacturing TBD
Programmable Computer Equipment & Peripherals Employed in a Trade
or Business
$1.250
Utility Fees (Authorized by Ordinance O-2019-17)
Sewer Rates:
RSS - Residential Sewer Service (per month) $8.65
Flow Charge per 1,000 Gallons Metered Water (First 5,000 Gallons) $2.78
Flow Charge per 1,000 Gallons Metered Water (Over 5,000 Gallons) $4.02
Over 14,000 gallons if winter quarter avg is <10,000 gallons $0.00
Over 14,000 gallons if winter quarter avg is >10,000 gallons $4.02
UOSA Cost Recovery varies
GSS – Non-Residential Sewer Service (per month)
Commercial – Meter Size 3/4” and under (per month) $11.90
Commercial – Meter Size 1” (per month) $23.80
Commercial – Meter Size 1.5” (per month) $35.70
Commercial – Meter Size 2” (per month) $46.50
Commercial – Meter Size 3” (per month) $57.30
Commercial – Meter Size 4” (per month) $81.10
Commercial – Meter Size 6” (per month) $127.70
Commercial – Meter Size 8” (per month) $206.00
Commercial – Meter Size 10” (per month) $320.00
Multi-Family Residential Apartments per Unit $7.15
Per 1,000 gallons metered water $3.74
UOSA Cost Recovery Varies
Water Rates:
RWS - Residential Water Service (per month) $9.52
First 5,000 gallons metered water, per 1,000 gallons $3.06
Over 5,000-12,000 gallons metered water, per 1,000 gallons $3.23
12,001+ gallons metered water, per 1,000 gallons (Nov. – April) $3.23
12,001+ gallons metered water, per 1,000 gallons (May – Oct.) $3.73
31
RATE SCHEDULE
Utility Fees (Authorized by Ordinance O-2019-17) (Continued)
Surcharge per 1,000 gallons ALL over 14,000 gallons $2.02
CWS - Commercial & Industrial Water Service (per month)
Meter size 3/4” and under $13.55
1” Meter $18.20
1.5” Meter $24.25
2” Meter $31.50
3” Meter $55.90
4” Meter $78.35
6” Meter $151.00
8” Meter $240.00
10” Meter $346.50
Or for Multi-Family Residential Apartments per unit $7.83
Flow Charge per 1,000 gallons metered (First 1 million Gallons) $3.46
Flow Charge per 1,000 gallons metered (Over 1 million Gallons) $3.01
LUWS - Large User Water Rates (per month) $346.50
Flow Charge per 1,000 gallons metered (First 25,000 Gallons) $3.46
Flow Charge per 1,000 gallons metered (Over 25,000 Gallons) $2.82
HMS - Hydrant Meters (per month) $40.00
Per 1,000 gallons $5.30
LWS - Lake Water Service (per month) $71.75
All usage per 1,000 gallons $1.25
Electric Rates
Service Per Month Per KWH Per KW
Minimum KW
Charge
Residential Service $13.59 $0.0830 N/A N/A
Small General Service $19.62 $0.0823 N/A N/A
Medium General Service $19.67 $0.0480 $12.43 10kW
Large Power Service – Primary $161.62 $0.0259 $17.24 100kW
Large Power Service – Secondary $140.07 $0.0263 $17.45 100kW
Fuel & Purchased Power Cost Adjustment varies
Solid Waste Fees (Authorized by Ordinance O-2016-17)
Monthly Service Fee (Single Family / Townhome) $26.59 / $27.88
Additional Cart Fee (in excess of 2 carts) $50.00
Courtesy Truck (per truck per evening) $150.00
Bulk Waste Removal Fee $250.00
Stormwater Management Fee Schedule (Authorized by Ordinance O-2019-18)
Monthly Service Fee (Single-Family Detached / Townhome & Mobile Home) $6.35 / $4.06
Developed Condominium/Apartment Residential (per month) $3.18
32
CITY ORGANIZATIONAL CHART
Citizens of
Manassas
Commonwealth
Attorney
Amy Ashworth
County Sheriff
Glendell Hill
Commissioner of
the Revenue
Doug Waldron
Mayor &
City Council
Clerk of the
Court
Jacqueline Smith
Manassas City
School Board
City Treasurer
Patricia Richie-
Folks
City Clerk
Lee Ann Henderson
City Attorney
Craig Brown
City Manager
Pat Pate
Manassas City
Public Schools
Social Services
Michele Gehr
Fire & Rescue
Rob Clemons
Police
Doug Keen
Finance
Diane Bergeron
Human Resources
Darla Hicks
Public Works
Scott Horan
Community
Development
Liz Via-Gossman
Economic
Development
Patrick Small
Airport
Juan Rivera
Board of
Elections
General Registrar
Susan Reed
 Budget
 Accounting
 Purchasing
 Information Technology / GIS
 Planning/Zoning
 Property Code Enforcement
 Development Services
 Parks, Culture & Recreation
Utilities
Tony Dawood
Deputy City
Manager
Bryan Foster
Engineering
Lance Kilby
 Electric
 Sewer
 Water
 Stormwater
 Streets
 Traffic Controls
 Buildings/ Grounds
 Vehicle Maintenance
 Solid Waste
33
CITY CONTACTS
CITY COUNCIL
Harry J. Parrish II, Mayor
Pamela J. Sebesky, Vice Mayor
Michelle Davis-Younger
Theresa Coates Ellis
Ian Lovejoy
Ralph J. Smith
Mark D. Wolfe
Phone: (703) 257-8200
9027 Center Street
Manassas, VA 20110
www.manassascity.org
CITY ADMINISTRATIVE OFFICES
Department
Phone Fax Physical Address
City Manager 703-257-8212 703-335-0042 9027 Center Street, Room 401, Manassas, VA 20110
City Attorney 703-257-8208 703-365-2060 9027 Center Street, Room 102, Manassas, VA 20110
City Clerk
703-257-8280 703-365-2060 9027 Center Street, Room 101, Manassas, VA 20110
Voter Registration
703-257-8462 703-257-0080 9025 Center Street, Manassas, VA 20110
Treasurer
703-257-8242 703-257-8303 9027 Center Street, Room 103, Manassas, VA 20110
Commissioner of the Revenue
703-257-8220 703-257-5344 9027 Center Street, Room 104, Manassas, VA 20110
Finance
703-257-8272 703-335-0042 9027 Center Street, Room 304, Manassas, VA 20110
Human Resources
703-257-8248 703-257-5827 9027 Center Street, Room 302, Manassas, VA 20110
Police
703-257-8000 703-368-6966 9518 Fairview Avenue, Manassas, VA 20110
Fire & Rescue
703-257-8458 703-257-2403 9324 West Street, Suite 204, Manassas, VA 20110
Public Works
703-257-8226 703-330-4429 8500 Public Works Drive, Manassas, VA 20110
Social Services
703-361-8277 703-361-6933 9324 West Street, Manassas, VA 20110
Community Development
703-257-8224 703-257-5117 9027 Center Street, Room 202, Manassas, VA 20110
Economic Development
703-257-8881 703-335-0042 9027 Center Street, Room 401, Manassas, VA 20110
Utilities
703-257-8226 703-257-8382 8500 Public Works Drive, Manassas, VA 20110
Airport
703-361-1882 703-257-8286 10600 Harry Parrish Boulevard, Manassas, VA 20110
Schools
571-377-6000 703-257-8801 8700 Centreville Road, Suite 400, Manassas, VA 20110
OTHER AGENCIES
Department
Phone Fax/Email Physical Address
Clerk of the Circuit Court
703-792-6015 circuitcourt@pwcgov.org 9311 Lee Avenue, Manassas, VA 20110
Commonwealth Attorney 703-792-6050 703-792-7081 9311 Lee Ave, Suite 200, Manassas, VA 20110
Prince William County
Sheriff
703-792-6070 703-792-6493 9311 Lee Avenue, JU130, Manassas, VA 20110
Prince William County
Government
703-792-6000 communications@pwcgov.org
Various
34
BUDGET PROCESS
The budget is the annual plan for the City’s revenues and expenditures. It is also a document that summarizes the
programs provided by City departments. The budget presented in this book is the FY 2021 Budget for the period
of July 1, 2020 to June 30, 2021.
STATE BUDGET LAW
The Code of Virginia governs the budget process in the City of Manassas. Section 15.2-2503 requires that “all
officers and heads of departments, offices, divisions, boards, commissions, and agencies of every locality”,
including the School Board of the local School Division, to prepare and submit an annual budget to the City
Council on or before April 1
st
. After receipt of the proposed budget, the City Council must authorize the
advertisement of the proposed real estate tax and levy rates. Once the proposed rates are advertised, the Council
can adopt lower real estate tax and levy rates, but cannot, without additional advertisement, adopt higher rates.
State code also requires the Council to hold public hearings on the proposed budget and the proposed tax and
levy rates to collect public comment.
The City Council must approve the annual budget and fix a tax rate for the budget year no later than the date on
which the fiscal year begins (July 1
st
). The annual real estate tax levy is due December 5
th
and June 5
th
.
FORMULATION OF THE BUDGET
The annual budget process commences in the fall of the preceding year. The budget calendar is developed to
establish the timelines for the process including the date of submission of departmental requests, budget work
sessions, and public hearings that lead to adoption of the budget. Departments are working on their requested
CIP and Budget during the months of October-December. Meetings are held with the City Manager during the
month of November (CIP) and January (Budget). The City Manager prepares his proposed budget in February
and presents to the City Council in March. On or about April 1st, the School Board presents its recommended
budget to the City Council. Work sessions are held during April and May by the City Council to determine the
budget to be adopted. As required by Virginia law, a public hearing is conducted to obtain comments and
recommendation from the public prior to adoption of the budget. A resolution is adopted in May to appropriate the
funds.
Departments City Manager City Council
October
•PrepareDept.5‐YearCIP
&Budget
November
•Submit5‐YearCIP
•PrepareDept.Budget
December
•CityManagerReviews
5‐YearCIP
•SubmitDept.Budget
January
•CityManagerReviews
Budget
February
•PrepareProposed
Budget&CIP
March
•PresentProposed
Budget&CIP
•CityCouncilWorksessions
April
•CityCouncilWorksessions
•SchoolBoardBudget
May
•CityCouncilWorksessions
•AdoptBudget,CIP,
TaxRates,OtherRates
June
•BudgetStaffPrepares
Budget&CIPDocumentsfor
Publication
35
BUDGET PROCESS
BUDGET IMPLEMENTATION / ADMINISTRATION
The budget is posted to the City’s financial management system, which verifies the budget prior to encumbering
funds. The City’s appropriated budget is prepared by fund and department. Appropriations are legally controlled
at the fund level with the exception of the Schools which are legally controlled at the total appropriation level. The
City’s budget is administratively controlled at the department level. Financial and programmatic monitoring of
departmental activities by the budget staff ensures conformity with the budget takes place throughout the year.
CAPITAL IMPROVEMENT PLAN
City Council adopts a Five-Year Capital Improvement Program (CIP) annually during the budget process. The CIP
is a list of capital projects that are anticipated and scheduled over a five-year period. The CIP includes the
planned funding sources as well as the expenditures and is developed to guide future planning. The budget
contains an annual appropriation of the first year of the CIP. A proposed CIP is submitted in March with the
budget by the City Manager. The City Council meets with the City Manager and departments during budget work
sessions to consider the CIP. A public hearing is held and the CIP is adopted through a resolution.
BUDGET AMENDMENTS
The City’s Financial Policies (P-2016-01) Section 3.03 governs transfers within or between funds. The City budget
can be amended through increases or decreases in appropriations or through budget transfers. Changes in fund
appropriations, including the transfers and appropriations to and from contingencies or reserves require budget
and appropriation resolutions adopted with the concurrence of at least four members of the City Council. In the
event that the budget should be amended by more than 1% of the adopted budget, the changes must be
advertised and a public hearing held, regardless of whether or not the amendment is within the legal level of
budgetary control.
The City Manager may approve transfers of budget and appropriations between departments within a fund and
Department Directors may approve transfers of budget and appropriations within a department within a fund. The
City Manager has been authorized to approve transfers of existing budget and appropriations of fifty thousand
dollars ($50,000) or less between funds even though this is outside the legal level of control. For those transfers
that are between $10,001 and $50,000, the transfer will be forwarded to City Council has an informational item.
Transfers between funds in excess of $50,000 must be approved by resolution by the City Council.
Contributions/donations to the City of ten thousand dollars ($10,000) or less shall be placed directly on the
consent agenda of the City Council and those above $10,000 will be approved by resolution by the City Council.
Budget Transfer Matrix
A. Transfers within Fund and Department
Department Head Approval City Manager Approval City Council Approval
All N/A N/A
B. Transfers within Fund between Departments
Department Head Approval City Manager Approval City Council Approval
All All N/A
C. Transfers Between Funds
Department Head Approval City Manager Approval City Council Approval
All $1 - $50,000
$10,001 - $50,000 Info Only
$50,001 + Action Item
D. Transfers To and From Contingencies or Reserves
Department Head Approval City Manager Approval City Council Approval
N/A N/A All
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BUDGET CALENDAR
September 30, 2019 Monday
Departments: Access to System Available
November 8, 2019 Friday
Departments: Recommended CIP Due
December 9-13, 2019 Mon-Fri
City Manager: Meets with Departments
January 22, 2020 Wednesday
Planning Commission: CIP Review
February 5, 2020 Wednesday
Planning Commission: Action Taken
February 7, 2020 Friday
Planning Commission: Recommendations to City Manager
March 24, 2020 Tuesday
School Board: Adopts CIP for Manassas City Public Schools
September 30, 2019 Monday
Departments: Access to System Available
December 6, 2019 Friday
Departments: Recommended Budget Due
January 13 - 17, 2020
Mon-Fri
City Manager: Meets with Departments
February 3, 2020 Monday
Utility and Airport Commissions: Changes Due
February 7, 2020 Friday
Departments: Fee Schedule Ordinances Due
March 24, 2020 Tuesday
School Board: Adopts Budget for Manassas City Public Schools
March 9, 2020 Monday
City Manager: Presents Proposed Budget & CIP
March 10, 2020 Tuesday
City Council: Budget Worksession
Tax Supported Funds Operating & CIP
March 11, 2020 Wednesday
City Council: Budget Worksession
Tax Supported Funds Operating & CIP
March 18, 2020 Wednesday
City Council: Budget Worksession
Tax Supported Funds Operating & CIP
March 25, 2020 Wednesday
City Council: Budget Worksession
Determine Advertised Tax Rate
Advertised At Least 30 Days Prior to Public Hearing
March 25, 2020 Wednesday
City Council: Budget Worksession
Non Tax Supported Funds Operating & CIP
April 1, 2020 Wednesday
City Council & School Board: Joint Budget Worksession
April 8, 2020 Wednesday
City Council: Budget Worksession (if needed)
April 27, 2020 Monday
City Council: Public Hearing
Updated Budget/CIP/Revenue Rates
Advertised At Least 7 Days Prior
April 29, 2020 Wednesday
City Council: Budget Worksession (if needed)
May 11, 2020 Monday
City Council: Budget & CIP Adoption, 1st Reading of Rate/Fee ORDs
No Sooner than 7 Days After Public Hearing
May 18, 2020 Monday
City Council: 2nd Reading of Rate/Fee ORDs
CITY COUNCIL WORKSESSIONS
FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
OPERATING BUDGET
37
BUDGET CALENDAR
Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 1 2
6 7 8 9 10 11 12 3 4 5 6 7 8 9
13 14 15 16 17 18 19 10 11 12 13 14 15 16
20 21 22 23 24 25 26 17 18 19 20 21 22 23
27 28 29 30 31 24 25 26 27 28 29 30
Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 6 7 1 2 3 4
8 9 10 11 12 13 14 5 6 7 8 9 10 11
15 16 17 18 19 20 21 12 13 14 15 16 17 18
22 23 24 25 26 27
28 19 20 21 22 23 24 25
29 30 31 26 27 28 29 30 31
Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat
1 1 1 3 4 5 6 7
2 3 4 5 6 7 8 8 9 10 11 12 13 14
9 10 11 12 13 14 15 15 16 17 18 19 20 21
16 17 18 19 20 21 22 22 23 24 25 26 27 28
23 24 25 26 27 28 29 29 30 31
Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat
1 2 3 4 1 2
5 6 7 8 9 10 11 3 4 5 6 7 8 9
12 13 14
15 16 17 18 10 11 12 13 14 15 16
19 20 21 22 23 24 25 17 18 19 20 21 22 23
26 27 28 29 30 24 25 26 27 28 29 30
31
Five-Year Capital Improvement Program
Operating Budget
City Council Worksessions
Adoption
APRIL 2020
MAY 2020
OCTOBER 2019
NOVEMBER 2019
DECEMBER 2019
JANUARY 2020
MARCH 2020
FEBRUARY 2020
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FUND STRUCTURE
The accounts of the City are organized into funds. A fund is a grouping of related accounts that is used to
maintain control over resources that have been segregated for specific activities or objectives. The operation of
each fund is accounted for with a self-balancing set of accounts that comprise its assets, liabilities, fund
balance/net position, revenues, and expenditures. The City, like other state and local governments, uses fund
accounting to ensure and demonstrate compliance with finance-related requirements. There are three fund type
categories: Governmental, Proprietary, and Fiduciary. In addition, the City of Manassas includes a discretely-
presented component unit, the Manassas City Public Schools.
GOVERNMENTAL FUNDS
GENERAL FUND: The General Fund accounts for all financial transactions not required to be accounted for in
any other fund. The General Fund accounts for the normal recurring activities of the City such as public
safety, public works, and other general government departments. These activities are funded by revenue
sources such as general property taxes, other local taxes, permits, fees, licenses, fines, forfeitures, charges
for services, and aid from the Commonwealth and Federal Government.
SPECIAL REVENUE FUNDS: Special revenue funds account for the proceeds of specific revenue resources
that are restricted or committed to expenditures for specified purposes other than debt service or capital
projects; these resources require separate accounting because of legal or regulatory provisions or
administrative action.
The special revenue funds not included in the City’s operating budget are the Merchant Trust Fund (Merchant
Family donations for the Museum) and the Speiden Carper House Fund (donations restricted for use at the
Speiden Carper House).
The special revenue funds included in the City’s operating budget are the following:
Social Services Fund – Administration of the State Social Services Program, the Federal Housing
Program, and other Human Services Programs
Fire and Rescue Fund – Revenues received from a tax levy created to fund fire and rescue services
Owens Brooke District Fund – Revenues received from a tax to maintain roads in Owens Brooke
PEG Fund – Revenues received from a cable surcharge to purchase cable equipment
DEBT SERVICE FUNDS: Debt service funds account for the payment of principal and interest on debt. The
City has one debt service fund which accounts for the debt service of the General Fund, the Fire and Rescue
Fund, and the Manassas City Public Schools. The other governmental funds do not have debt service.
CAPITAL PROJECTS FUNDS: Capital projects funds account for the acquisition, construction, or renovation
of major capital facilities of the City. None of the capital projects funds are included in the City’s operating
budget. The City’s capital projects funds are the General Capital Projects Fund (for general government
functions), the Gateway Capital Projects Fund (development of the Gateway Business Park), the
Transportation Capital Projects Fund (new City streets and highways), and the Northern Virginia
Transportation Authority Fund (for projects funded in part by a 0.7% sales tax collected in the Northern Virginia
region for transportation improvements).
PERMANENT FUNDS: Permanent funds account for monies provided by private donors that are restricted for
a specific use, using only the earnings from the resource and not the principal. The City has one permanent
fund, Cemetery Trust Fund, which is used to fund the maintenance of the City’s two cemeteries.
39
FUND STRUCTURE
PROPRIETARY FUNDS
ENTERPRISE FUNDS: Enterprise funds account for operations that are financed and operated in a manner
similar to private business enterprises where the intent is that the costs of providing goods or services be
financed or recovered primarily through user charges. The enterprise funds not included in the City’s
operating budget are the capital project funds for the Sewer, Water, Electric, Stormwater, and Airport
departments. The enterprise funds included in the City’s operating budget are the following:
Sewer Fund – Operation of the City-owned sewer system
Water Fund – Operation of the City-owned water system
Electric Fund – Operation of the City-owned electrical system
Stormwater Fund – Operation of the City-owned stormwater utility system
Airport Fund – Operation of the City-owned Airport
Solid Waste Fund – Provision of solid waste collection
INTERNAL SERVICE FUNDS: Internal service funds account for the financing of goods and services
provided by one department to other departments in the government on a cost reimbursement basis. The
internal service funds included in the City’s operating budget are the following:
Building Maintenance Fund – Operation and maintenance of the City buildings
Vehicle Maintenance Fund – Operation, maintenance, acquisition, and replacement of equipment
used by City departments
Information Technology Fund – Provision of information technology services to City departments
FIDUCIARY FUNDS
Fiduciary funds are used when a government acts in a trustee or agent capacity. This City does not have any
fiduciary funds.
COMPONENT UNITS
The City of Manassas Public Schools are a component unit of the City of Manassas. The budget for the school
system is adopted by the City Council with the rest of the City’s budget as required by Virginia Law. In FY 2017, the
Economic Development Authority became a component unit of the City of Manassas, however, they are an
independent body and the City does not adopt their budget.
40
FUND STRUCTURE
Governmental
Funds
Proprietary
Funds
Special Revenue
Funds
(Nonmajor Funds)
Capital Project
Funds
General
Fund
Permanent
Funds
(Nonmajor Fund)
Internal Service
Funds
(Nonmajor Funds)
Enterprise
Funds
PEG
Fund
Fire and Rescue
Fund
Merchant Museum
Fund
Owens Brooke
District Fund
Speiden Carper
House Fund
Social Services
Fund
Gateway Capital
Projects
(Nonmajor Fund)
Transportation
Capital
Projects
(Nonmajor Fund)
General Capital
Projects Fund
Northern Virginia
Transportation
Authority
Capital Projects
Fund
Cemetery
Trust Fund
Vehicle
Maintenance
Fund
Information
Technology Fund
Building
Maintenance
Fund
Airport
Fund
Stormwater
Fund
Electric
Fund
Water
Fund
Sewer
Fund
Debt Service
Fund
(Nonmajor Fund)
Solid Waste
Fund
(Nonmajor Fund)
Key:
The Manassas City Public School is a Discretely Presented Component Unit
Funds Not Part of the Budget
All Funds Included in the Budget are Major Funds Unless Otherwise Noted
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FUND STRUCTURE
FUND – DEPARTMENT RELATIONSHIP
The following table shows each City department and its associated funds (excluding School Funds).
Special
Revenue Enterprise
Internal
Service
Perm-
anent
Debt
General Fund
Social Services
Owens Brooke
Fire and Rescue
PEG
Sewer, Water &
Electric Funds
Stormwater
Airport
Solid Waste
Building Maint.
Vehicle Maintenance
Information Tech.
Cemetery
Debt Service Fund
City Council X
City Clerk X
City Manager X
Voter Registrar X
Treasurer X
Commissioner of the Revenue X
Finance X X X
Engineering X
Shared Services X
Police X
Fire and Rescue X
Public Works X X X X X X
Social Services X
Community Development X
Economic Development X
Utilities X X
Airport X
Non-departmental X X
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