048-05
FY 2005-2006 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 28,2005, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County
of Frederick, Virginia, that the budget for the 2005-2006 fiscal year as advertised in The Winchester
Star on March 18, 2005, be hereby approved in the amount of $202,669,299.
WHEREAS the budget amounts represent the total, less transfers between funds.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2005-2006 fiscal
year be adopted as follows:
General Operating Fund:
General and Financial Administration
Judicial Administration
Public Safety
Public Works
HealthIW elfare
Education - Community College
Parks, Recreation, Cultural
Community Development
6,086,159
1,644,558
15,408,534
3,551,218
5,673,907
57,106
4,642,641
2,565,557
Non-Departmental Expenses 2,361,541
"- Regional Jail Fund 11,848,786
Landfill Fund 9,354,058
Division of Court Services Fund 1,295,876
Shawneeland Sanitary District Fund 622,413
Airport Operating Fund 1,727,840
Airport Capital Fund 1,116,654
Consolidated Services Fund 500,000
School Operating Fund:
School Instruction 86,364,757
Administration! Attendance and Health Services 5,537,962
Pupil Transportation Services 7,354,461
Operation and Maintenance Services 9,918,531
Facilities 66,000
School Cafeteria Fund 4,365,608
School Capital Fund 1,000,000
School Debt Service Fund 13,682,839
Larrick & Sides Trust Funds 1,100
School Textbook Fund 1,203,032
NREP Operating Fund 4,678,161
NREP Textbook Fund 30,000
Unemployment Compensation Fund 10,000
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rate for the 2005 assessment year at a rate of 52 1/2 cents per
$100 of assessed value to be applied to real estate, the rate of $4.20 per $100 of assessed value to
be applied to personal property, $2.25 per $100 of assessed value to be applied to personal property
on one vehicle to volunteer firefighters that are approved and registered with the Fire and Rescue
Department, the rate of 42Yz cents per $100 to be applied to airplanes and zero tax to be applied to
antique vehicles. Mobile homes will be taxed at the real estate rate. The Business and Professional
Occupational License rates are as follows: retail 20 cents per $100 of gross receipts, contractors 16
cents per $100 of gross receipts, professional services 58 cents per $100 of gross receipts, personal
and business 36 cents per $100 of gross receipts, wholesale 5 cents per $100 of purchases and the
rate of $2.00 per $100 of assessed value on declining values to be applied to machinery and tools,
and contract carrier classified vehicles. Meals tax at an adopted rate of 4 cents per $1. Lodging tax
at an adopted rate of 2 cents per $1. County decals at an adopted rate of $25 per vehicle and $10 per
motorcycle. The Sanitary Landfill fees are as follows: $38 per ton for less than 12,000 tons a year;
$36 per ton for more than 12,000 but less than 24,000 tons a year; $34 per ton for more than 24,000
but less than 36,000 tons a year; $32 per ton for more than 36,000 but less than 48,000 tons a year;
$30 per ton for more than 48,000 tons a year; $30 per ton for construction demolition debris; $25
per ton for municipal waste and $8 per ton for municipal sludge. The local tax for Enhanced 911
Service will continue to be at a set rate of$1.60.
BE IT FUR THER RESOLVED that appropriations are hereby authorized for the central
stores fund. special welfare fund. comprehensive services fund. county health insurance fund. school
health insurance fund. length of service fund, employee benefits fund, maintenance insurance fund
and unemployment compensation fund equal to the total cash balance on hand at July 1,2005, plus
the total amount of receipts for the fiscal year 2005-2006. The Fire Company Capital appropriation
will include the current year appropriation plus any unused funds at the end of fiscal year 2005.
BE IT FURTHER RESOLVED that the school construction fund projects will be
appropriated as a carryforward in the amount that equals the approved original project cost, less
expenditures and encumbrances through June 30, 2005.
ADOPTED this 13th day of April, 2005
Richard c. Shickle Aye Gene E. Fisher Aye
Gary W. Dove Aye Bin M. Ewing Aye
Barbara E. Van Osten Aye Gina A. Forrester Aye
Lynda J. Tyler Aye
A COPY TESTE:
Resolution No.: 048-05