HomeMy WebLinkAboutJanuary 21, 2009 Budget Work Session200
A Worksession of the Frederick County Board of Supervisors was held on Wednesday,
January 21, 2009, at 8:45 A.M., in the First Floor Conference Room, County Administration
Building, 107 North Kent Street, Winchester, Virginia.
PRESENT
Chairman Richard C. Shickle; Vice - Chairman Bill M. Ewing; Charles S. DeHaven, Jr.;
Gary W. Dove; Gene E. Fisher; Philip A. Lemieux, and Gary A. Lofton.
OTHERS PRESENT
John R. Riley, Jr., County Administrator; Kris C. Tierney, Assistant County
Administrator; Cheryl B. Shiffler, Finance Director; Sharon Kibler, Assistant to the Finance
Director; Jennifer Place, Budget Analyst; C. William Orndoff, Jr., Treasurer; Ellen E. Murphy,
Commissioner of the Revenue; Finance Committee members Richie Wilkins, III; Stephen
Swiger; and Ron Hottle; Patricia Taylor, Superintendent of Schools; and Lisa Frye, Executive
Director of Finance for Frederick County Public Schools.
CALL TO ORDER
Chairman Shickle called the meeting to order. He advised there were several questions
from the Finance Director, which needed to be answered before staff could proceed with the
development of the FY 2010 budget.
1. Tax Rate for Reassessment — Level Rate or Revenue Neutral
Commissioner of the Revenue Ellen Murphy answered several questions regarding
reassessment figures and land use. She advised that under a level tax rate, the County could
recognize approximately $800,000 in additional revenue.
Vice - Chairman Ewing stated he could not support a level tax rate and would prefer
revenue neutral.
Supervisor Fisher discussed the impact of a revenue neutral rate.
Chairman Shickle asked the Finance Committee for their input regarding the tax rate.
Mr. Wilkins and Mr. Swiger supported a revenue neutral tax rate.
Mr. Hottle supported a level tax rate.
Chairman Shickle asked the Board whether or not they supported the current $0.525 tax
rate.
Supervisors Fisher, Lofton, and DeHaven supported keeping the tax rate level at $0.525.
Minute Book Number 34
Board of Supervisors Budget Worksession of 01/21/09
201
Chairman Shickle and Supervisors Ewing, Lemieux, and Dove did not support keeping
the tax rate level.
The majority consensus of the Board was to roll the tax rate back to revenue neutral.
2. FY 2010 Budget Use of Fund Balance
Finance Director Shiffler advised that $8.7 million from Fund Balance was used to
balance the FY 2009 budget. She wanted to know if the Board wished to use the same amount to
keep present level funding in FY 2010.
Chairman Shickle offered the following suggestions for the Board's consideration: use no
fund balance, use same amount as last year, or use some percentage of last year's amount.
Supervisor Dove stated he could support using some percentage of $8.7 million.
Supervisor DeHaven stated he could support using a percentage of fund balance, but not
the revenue neutral tax rate. He could not support both measures.
Supervisor Dove proposed using 50% of the $8.7 million used last year or $4.4 million.
Chairman Shickle asked the Board whether or not they wanted to use $4.4 million from
Fund Balance for the FY 2010 budget.
Supervisors Ewing, DeIIaven, Dove, Fisher, Lemieux, and Lofton supported using $4.4
million from Fund Balance.
Treasurer Orndoff cautioned the Board on using excessive amounts of money from Fund
Balance, as the cash balance could fall below the level of one month's of accounts payables.
3. Letter Opposing No Excuse Absentee Voting
Administrator Riley asked the Board to endorse the Finance Committee's
recommendation to write a letter to our local delegation in opposition to the proposed legislation
enabling no excuse absentee voting.
Chairman Shickle stated that while budget constraints are a factor, he opposes this
proposed legislation based on the fact that the current process works.
The Board unanimously endorsed the Finance Committee's recommendation to send a
letter of opposition to the local delegates regarding no excuse absentee voting.
4. Budget Worksessions Set
Finance Director Shiffler requested the Board set budget worksession for the first and
third Wednesdays at 8:00 a.m. for the remainder of the budget process.
The Board and Finance Committee agreed with this schedule.
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Board of Supervisors Budget Worksession of 01/21/09
202
There being no further business, the worksession was adjourned at 9:45 A.M.
Richard C. Shickle
Chairman, Board of Supervisors
/ F
John`R. Riley, Jr.
irk, Board of Supervisors
Minutes Prepared By:
Jay E. Ti s
Deputy C erk, Board of Supervisors
Minute Book Number 34
Board of Supervisors Budget Worksession of 01 /21/09