CAMPBELL COUNTY NEWS DESK · VIRGINIA
Campbell County’s FY2027 adopted budget: finding the right figures and the next record
The county’s budget library keeps proposed and adopted editions side by side. The adopted Fund 100 total is a starting point for scrutiny, with later actions and spending records needed to complete the picture.
County-posted FY2027 adopted edition reviewed October 18, 2026; later amendments and actual spending require separate records
Start with the edition the county labels adopted
The county budget library lists an adopted FY2027 book alongside the administrator’s proposal, the supervisors’ proposal, a budget advertisement and supporting presentations. Those versions answer different questions. Use the adopted edition for the original adopted plan and the earlier documents to trace how the proposal developed.
In the adopted book, printed page 5 (PDF page 6) lists $107,909,540 in the adopted FY2027 column for total Fund 100 expenditures. That row is specifically Fund 100; it should not be relabeled as a consolidated total for every county and school fund.
Read the column headings before comparing years
The same summary table includes historical actuals, the FY2026 adopted budget, department requests, the administrator’s proposal and proposal-comparison columns. It shows $99,671,207 for FY2026 adopted Fund 100 expenditures and $100,667,643 for FY2025 actual Fund 100 expenditures. Those are different measurement bases.
The proposal-comparison figures remain visible beside the final adopted column. For a year-to-year comparison, select the same kind of figure and the same fund in both years. A comparison of an original budget with actual spending answers a different question from a comparison of two adopted budgets. Label the choice explicitly.
The adopted book is the beginning of the spending trail
Virginia Code § 15.2-2506 distinguishes approving a budget from making an appropriation. That distinction is useful when reading an agenda: a planned amount, the board’s spending authorization and a payment record are separate evidence.
The October 6 county agenda includes FY2026-to-FY2027 carryover requests. Our carryover report explains what staff requested and recommended, while preserving the uncertainty about the final vote. To establish the current budget for a line item, follow the adopted book with subsequent approved amendments, appropriations and transfers.
Ask a focused question and keep the records together
For an issue you are tracking, write down the fiscal year, fund, department and account or project number. Ask which later board action changed that line and request the dated expenditure report or transaction record needed to test the answer. Keep grant receipts, transfers and vendor payments distinct so that one flow of money is not counted twice.
The budget and public-spending guide provides a record-by-record checklist. Related reporting follows Altavista school financing and property reassessment; a financing proposal or assessment notice should not be substituted for this budget’s adopted spending column.