031-98
FY 1998-99 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 25, 1998, in accordance with Title 15.1, Chapter 4, Section 15.1-162, 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 1998-99 fiscal year as advertised in The Winchester
Star on March 11, 1998, as amended be hereby approved in the amount of $119,475,792.
WHEREAS the budget amounts represent the total, less transfers between funds.
WHEREAS the difference in the proposed budget and approved budget equals $509,482 in
additional general fund expenditures as a result of funding for positions and additional allocation
to the fire companies.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 1998-99 fiscal
year be adopted as follows:
General Operating Fund:
General and Financial Admin.
Judicial Administration
Public Safety
Public Works
HealthIW elfare
Education - Community College
Parks, Recreation & Cultural
$ 3,874,728
779,490
7,806,907
2,316,923
2,922,492
41,406
3,053,187
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:
Instruction
Administration, Attendance & Health
Pupil Transportation
Operation & Maintenance
Facilities
School Cafeteria Fund
School Capital Fund
Back Creek Elementary School Cap. Proj. Fund
Elementary School Additions Cap. Proj. Fund
School Debt Service Fund
Larrick & Sides Trust Funds
School Textbook Fund
Unemployment Compensation Fund
2,110,235
1,290,000
5,304,136
4,061,557
791,908
421,287
867,104
1,010,000
242,274
49,206,804
2,856,643
3,353,765
6,083,607
27,608
3,579,500
1,100,000
7,000,000
2,200,000
6,446,737
167
707,327
20,000
BE IT FURTHER RESOL YED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rate for the 1998 assessment year at a rate of 59 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 42112 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.
BE IT FURTHER RESOLVED that appropriations are hereby authorized for the central
stores fund, special welfare fund, comprehensive services fund, health insurance fund and
unemployment compensation fund equal to the total cash balance on hand at July 1, 1998, plus the
total amount of receipts for the fiscal year 1998-99.
RESOLUTION NO.: 031-98
This Resolution was Approved at Board Meeting of 4/8/98.