038-02
FY 2002-2003 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 27,2002, 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 2002-2003 fiscal year as advertised in The Winchester
Star on March 15,2002, be hereby approved in the amount of$186,026,426.
WHEREAS the budget amounts represent the total, less transfers between funds.
WHEREAS this Budget Resolution equals an amount less that the advertised budget with the
difference equaling the addition of a position in the Commonwealth Attorney's office approved at the
March 2002 Board of Supervisor's meeting and changes in state school operating funding after the
final action from the General Assembly.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2002-2003 fiscal
year be adopted as follows:
General Operating Fund:
General and Financial Admin.
Judicial Administration
Public Safety
Public Works
HealthIW elfare
$ 6,065,130
1,160,545
11,592,293
2,836,966
4,384,165
Education - Community College
Parks, Recreation & Cultural
Community Development
Non-Departmental Expenses
Regional Jail Fund
Landfill Fund
Division of Court Services Fund
Shawneeland Sanitary District Fund
Airport Operating Fund
Airport Capital Fund
Consolidated Maintenance Fund
School Operating Fund
School Operating Capital Fund
School Cafeteria Fund
School Construction Capital Project Fund
School Debt Service Fund
Larrick & Sides Trust Funds
School Textbook Fund
Unemployment Compensation Fund
NREP Operating Fund
NREP Textbook Fund
45,123
4,008,867
2,042,461
1,822,852
7,893,282
5,591,962
1,100,424
526,850
1,142,503
845,000
340,455
82)20,077
610,000
3,710,234
33,350,000
9,775,310
1,100
1,579,005
10,000
3,241,822
30,000
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rate for the 2002 assessment year at a rate of 61 cents to be
applied to real estate, the rate of$4.20 to be applied to personal property, $2.25 applied to personal
property on one vehicle to volunteer firefighters that are approved and registered with the Fire and
Rescue Department, the rate of 42Y:z cents to be applied to airplanes and zero tax to be applied to
antique vehicles. The Business and Professional Occupational License rates are as follows: retail 20
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 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 $ L County decals at an adopted rate of$20 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 perton 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 FURTHER 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 and unemployment compensation fund equal to the total cash balance on hand
at July 1,2002, plus the total amount of receipts for the fiscal year 2002-2003. The Fire Company
Capital appropriation will include the current year appropriation plus any unused funds at the end of
fiscal year 2002.
BE IT FURTHERRESOL VED thatthis budget resolution does not fund the school operating
budget by category.
BOS Resolution No.: 038-02
At a Regular Meeting and Public Hearing held of the Frederick County Board
of Supervisors on April 10, 2002, 7:15 P.M., in the Board of Supervisors Meeting
Room. County Administration Building, 107 North Kent Street. Winchester. Virginia.
the above resolution was approved upon motion made by W. Harrington Smith, Jr..
seconded by Robert M. Sager and passed by the following recorded vote:
Richard C. Shickle
W. Harrington Smith. Jr.
Robert M. Sager
Lynda J. Tyler
Aye
Aye
Aye
Aye
Margaret B. Douglas
Sidney A. Reyes
Gina A. Forrester
Aye
Aye
Aye
A COPY TESTE:
cc: Treasurer
Commissioner of Revenue