At its Jan. 5 meeting the Louisa County Board of Supervisors approved several finance actions: assigning $10,000,698.07 from FY25 budget savings and school turnbacks to long-term county and school capital project reserve funds; setting aside excess community development fees into a committed fund per state code; accepting a pass-through appropriation from the Lake Anna Emergency Services Foundation for brush-truck equipment; and appropriating an Amazon (AWS) Rappahannock Regional Community Fund grant of $9,750 to support Lake Anna Advisory Committee buoy maintenance.

Finance staff explained that community development fee revenue—primarily building permit fees—must be used for community development functions under state code. Staff cited large single-permit fees tied to data center projects as examples of why the funds need to be restricted: one smaller data-center building permit was about $388,000 and another permit around $489,000. Staff said the county has created a separate general ledger to track these restricted funds and plans to place the revenue in a committed fund to cover inspection and development costs over the multiyear build-out. The county noted that if permit revenues later decline, the funds could be used to offset prior general-fund support for the community development department.

Representatives of the Lake Anna Emergency Services Foundation described roughly $850,000 in total donations to date, about $650,000 distributed to the county so far, and said the latest pass-through appropriation will fund brush-truck equipment; the board approved appropriating that gift. Separately, the Lake Anna Advisory Committee's Amazon grant of $9,750 will be used for buoy purchases, lighting and maintenance; the board approved that appropriation as well.

All finance resolutions and appropriations in these items were moved, seconded and approved unanimously.