061-06FY 2006-2007 B UDGET RESOL UTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 22, 2006, 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 2006-2007 fiscal year as advertised in The Winchester
Star on March 9, 2006, be hereby approved in the amount of $230,072,252.
WHEREAS the budget amounts represent the total, less transfers between funds.
BE TT FURTHER RESOLVED that the County of Frederick budget for the 2006-2007 fiscal
year be adopted as follows:
General Operating Fund:
General and Financial Administration 6,492,346
Judicial Administration 1,840,900
Public Safety 18,153,082
Public Works 3,897,695
Health/W elfare 6,692,735
Education -Community College 60,265
Parks, Recreation, Cultural 5,296,845
Community Development 3,041,140
Non-Departmental Expenses 2,816,544
Regional Jail Fund 16,327,640
Landfill Fund 9,573,521
Division of Court Services Fund 1,303,985
Shawneeland Sanitary District Fund 1,319,710
Airport Operating Fund 2,492,815
Airport Capital Fund 877725
Consolidated Services Fund 300,000
School Operating Fund:
School Instruction 97,318,320
Administration/Attendance and Health Services 6,592,862
Pupil Transportation Services 8,012,099
Operation and Maintenance Services 10,920,504
Facilities 184,884
School Cafeteria Fund 5,063,552
School Capital Fund 665,701
School Debt Service Fund 13,937,070
Carrick & Sides Trust Funds 1,100
School Textbook Fund 1,485,818
NREP Operating Fund 5,363,394
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 2006 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 42'h 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: retai120 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 $ l .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: $40 per ton for commerciaUindustrial; $36 per
ton for construction demolition debris; $24 per ton for municipal waste and $12 per ton for
municipal sludge. The local tax for Enhanced 911 Service will continue to be at a set rate of $1.60.
BE TT FURTHER RESOLVED that appropriations are hereby authorized for the central
stores fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, length of service fund, employee benefits fund, maintenance insurance fund,
sales tax fund and commonw alth sales tax fund equal to the total cash balance on hand at July 1,
2006, plus the total amount of receipts for the fiscal year 2006-2007. The Fire Company Capital
appropriation will include the current year appropriation plus any unused funds at the end of fiscal
year 2006.
BE IT FURTHER RESOLVED that the school construction fund projects will be
appropriated as a canyforwazd in the amount that equals the approved original project cost, less
expenditures and encumbrances through June 30, 2006.
ADOPTED this 12th day of April, 2006.
Richard C. Shickle
Bill M. Ewing
Gary W. Dove
Charles S. DeHaven, Jr.
Aye Gene E. Fisher Aye
Aye Barbara E. Van Osten Aye
Aye Philip A. Lemieux Ab$ent
Aye
A COPY TESTS:
Jo R. Riley,
Clerk, Board o Supervisors
Resolution No.: 061-06