BUDGETS & PUBLIC SPENDING · VIRGINIA
Campbell County budgets and public spending: how to follow the records
Start with one fiscal year, fund and question. Connect the adopted plan to later board actions, commitments and payment records without treating every dollar column as the same thing.
County budget sources and Virginia budget provisions reviewed October 18, 2026
Define the question before collecting numbers
Choose the fiscal year, fund, department and project or account number. State whether you want the original plan, the current authorized amount, the money committed or the money actually spent. For a school, town or utility matter, confirm which public body holds the relevant records.
The county budget library separates fiscal years and identifies proposed and adopted editions. It also links historical audited financial reports. Preserve the edition name, reporting period, page number and date you downloaded it. A county transfer and the receiving fund’s expenditure can describe successive steps involving the same money.
Match the record to the question
| Record | Useful question | Limit to keep visible |
|---|---|---|
| Proposed budget | What did staff or the board propose? | A proposal is not the adopted edition |
| Adopted budget | What was the original adopted plan? | Later actions can change it |
| Appropriation action | What spending authority did the board provide? | Authorization is not proof of payment |
| Amendment or transfer | Which account or total changed? | Read the approved version and effective date |
| Carryover worksheet | What balances were requested for the new year? | Requested, recommended and approved can differ |
| Encumbrance or purchase order | What amount is committed to an order or contract? | A commitment is not necessarily a paid invoice |
| Expenditure ledger and payment record | What was recorded or paid in the stated period? | Check accounting basis, reversals and period |
| Audited financial report | What do the year-end statements and notes report? | It is not a current transaction list |
Connect the budget to the board’s actual action
Virginia Code § 15.2-2506 says budget preparation, publication and approval are not themselves an appropriation. Section 15.2-2507 separately addresses budget amendments, including a notice and hearing requirement for amendments exceeding one percent of the adopted budget’s total expenditures. Read the full provisions and the actual local action before applying them to a particular item.
Use the AgendaCenter to pair the staff request with the motion, approved minutes and adopted attachments. Check whether the item was approved unchanged, amended, deferred or withdrawn. Our meeting guide explains how to find current notices and participation procedures.
Build a short trail for one project
Keep a simple sequence: original budget line, later approved changes, purchase order or contract, invoice, and dated payment or expenditure entry. Record each document’s identifier and amount. If the amounts differ, ask for the existing amendment, change order, credit or explanation that connects them.
Check whether a table reports only selected carryover lines or a complete fund. Avoid adding a subset to its own total. When comparing years, use the same fund, time period and measurement basis. If a report mixes actuals, requests and adopted amounts, write the column label beside every number you quote.
Request a defined set of existing records
A useful request identifies the body, fiscal year, fund and project, then lists the existing documents needed: the approved appropriation and amendments, contract and change orders, and expenditure transactions for a defined period. Request an existing electronic export if one is available, and ask about estimated costs before expanding the scope.
The Campbell public-records guide covers responsible offices, request wording and follow-up. Keep a question asking staff to interpret a figure separate from a request for the records supporting it. Store the response and attachments together with their dates.
Use two current Campbell examples
Our FY2027 adopted-budget report shows why the Fund 100 total and the final adopted column need explicit labels. The FY2026-to-FY2027 carryover report distinguishes staff requests, recommendations and encumbrances from the board’s final action.
For an ongoing issue, add a short status note: what the documents establish, which action is still unverified and the next record needed. That makes later corrections and follow-up reporting easier to check.
Road-project estimates and funding require the same distinctions. See the Route 29 access report and Rustburg school-access report, then use the transportation records guide to find the responsible agency.
Our recycling expansion report identifies award, equipment and operating records needed to assess a grant-supported service. Use the waste and recycling guide to locate the responsible operator and next records.