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_ 616 Item Details($) Appropriations($) ITEM 468. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 2. From the amount deposited into the Virginia Tobacco Settlement Fund shall be paid 8.5 percent of the costs associated with the diligent enforcement of the non-participating manufacturer statute of the 1998 Tobacco Master Settlement Agreement, § 3.2-4201, Code of Virginia, and Item 49, Paragraph B, of this act. These costs shall be paid pursuant to the transfer to the general fund directed by § 3-1.01, Paragraph N.2, of this Act. C. The amounts deposited by the State Comptroller pursuant to paragraph B.1. of this Item shall be included in the general fund revenue calculations for purposes of subsection C of § 58.1-3524, Code of Virginia. D. The Virginia Foundation for Healthy Youth shall prioritize in its marketing and education efforts information regarding the health effects of vaping by teens and young adults. The foundation shall include such information in marketing materials, advertising, outreach, and social media channels. E. The Virginia Foundation for Healthy Youth shall provide or develop additional educational materials, resources, and professional development webinars as necessary for the Department of Education to comply with the eighteenth and nineteenth enactments of Chapter 550 of the 2021 General Assembly, Special Session I. 469. Compensation and Benefit Adjustments (75700) $203,436,609 $285,964,060 $394,140,667 $435,995,325 Adjustments to Employee Compensation (75701) $179,824,707 $262,769,823 $369,775,766 $371,788,796 Adjustments to Employee Benefits (75702) $23,611,902 $23,194,237 $24,364,901 $64,206,529 Fund Sources: General $203,436,609 $285,964,060 $394,140,667 $435,995,325 Authority: Discretionary Inclusion. A. Transfers to or from this Item may be made to decrease or supplement general fund appropriations to state agencies for: 1. Adjustments to base rates of pay; 2. Adjustments to rates of pay for budgeted overtime of salaried employees; 3. Salary changes for positions with salaries listed elsewhere in this act; 4. Salary changes for locally elected constitutional officers and their employees; 5. Employer costs of employee benefit programs when required by salary-based pay adjustments; 6. Salary changes for local employees supported by the Commonwealth, other than those funded through appropriations to the Department of Education; and 7. Adjustments to the cost of employee benefits to include but not be limited to health insurance premiums and retirement and related contribution rates. B. Transfers from this Item may be made when appropriations to the state agencies concerned are insufficient for the purposes stated in paragraph A of this Item, as determined by the Department of Planning and Budget, and subject to guidelines prescribed by the department. Further, the Department of Planning and Budget may transfer appropriations within this Item from the second year of the biennium to the first year, when necessary to accomplish the purposes stated in paragraph A of this Item. C. Except as provided for elsewhere in this Item, agencies supported in whole or in part by nongeneral fund sources, shall pay the proportionate share of changes in salaries and benefits as required by this Item, subject to the rules and regulations prescribed by the appointing or governing authority of such agencies. Nongeneral fund revenues and balances required for this purpose are hereby appropriated. D. Any supplemental salary payment to a state employee or class of state employees by a local governing body shall be governed by a written agreement between the agency head of