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January 27 2011 Minutes-Budget Work Session with Finance Committeem1pa A Budget Work Session with the Frederick County Board of Supervisors and Finance Committee was held on Thursday, January 27, 2011, at 6:00 P.M., in the Board of Supervisors' Meeting Room, County Administration Building, 107 North Kent Street, Winchester, Virginia. PRESENT Chairman Richard C. Shickle; Christopher E. Collins; Charles S. DeHaven, Jr.; Gary W. Dove; Bill M. Ewing; and Gene E. Fisher. ABSENT Gary A. Lofton. OTHERS PRESENT John R. Riley, Jr., County Administrator; Kris C. Tierney, Assistant County Administrator; Jay E. Tibbs, Deputy County Administrator; Cheryl B. Shiffler, Finance Director; Sharon Kibler, Assistant to the Finance Director; C. William Orndoff, Jr., Treasurer; Ellen Murphy, Commissioner of the Revenue; Finance Committee Member Stephen Swiger; Patricia Taylor, Superintendent of Schools; Al Orndorff, Assistant Superintendent for Administration; Peter Vernimb, Assistant Superintendent for Instruction; Lisa Frye, Executive Director of Finance; and School Board members Dr. John Lamanna and Ben Waterman. BUDGET WORK SESSION Finance Committee Chairman Bill M. Ewing called the meeting to order. Administrator Riley stated he had one piece of information to share with the Board and then he would turn the presentation over to the Superintendent to go over the impact of the proposed scenarios on the schools' budget. Administrator Riley advised the Board that if they selected a revenue - neutral scenario with fund balance funding, there would be no windfall in the June 2011 tax collections. He went on to say if the Board selected a less than revenue neutral tax rate there would be a revenue loss on June 5, 2011. He then turned the presentation over to Superintendent Taylor. Superintendent Taylor presented a summary sheet which outlined the budget scenario impacts on the school system. She noted the key messages for FY 2012: 1. For the third year in a row, the school division will use one -time sources of money for programs. 2. Over three years, $14.5 million in one -time federal funds have saved jobs in FOPS. 3. Governor McDonnell's proposed amendments to the FY 2012 help to offset the phase -out of the ARRA stimulus funds. Minute Book Number 36 Board of Supervisors and Finance Committee Budget Work Session of 01/27/11 4. The federal Education Jobs Act will allow many jobs to be protected for one additional year. 5. Increases in the VRS retirement contribution by the employer will have a significant budget impact in FY 2012 and FY 2013. 6. FCPS is serving more students with less staff than it did three years ago. She stated the Education Jobs Act funding of $2.7 million is one -time funding and must be spent by September 2012. The expenditure must be on jobs and related benefits. Superintendent Taylor then touched on key factors for FY 2013: 1. Automatic reduction in $4.2 million in revenue due to the phase -out of federal stimulus funds (equivalent of 50 -72 jobs). 2. Significant increase in VRS contributions due to current 2 -year rate reduction. 3. Change in composite index may cause reduction in state funding to Frederick County, if index increases. 4. Increase in student enrollment. Chairman Ewing asked if there were other areas besides instruction where positions could be cut. Superintendent Taylor responded they did not have the people now to do what needs to be done. She went on to say they were not replacing equipment or doing other things the need to be addressed. The Board asked about the VRS issue and the impact of the employee contribution. Executive Director of Finance Lisa Frye responded the employer could charge up to 5% of the VRS contribution to the employee, as long as that increase is matched with a 3% pay raise. She noted the savings of each 1% was just shy of $800,000; however, that would be offset by the 3% issue. Chairman Ewing asked if 63 positions were to be cut, per scenario C, what would the increase in class size be. Assistant Superintendent Orndorff responded K -5 class sizes would increase. In grades 6 -8 there would be fewer class offerings. In grades 9 -12 some programs and lab classes could be jeopardized. Superintendent Taylor noted they were at the state average in many places now. Following the presentation by the schools, Administrator Riley briefly reviewed the handouts prepared by county staff, which showed the proposed budget scenarios and a statistical comparison with like sized jurisdictions. Minute Book Number 36 Board of Supervisors and Finance Committee Budget Work Session of 01/27/11 190 The next budget work session will be held on Wednesday, February 2, 2011 beginning at 8:00 A.M. For the next work session, the Board requested additional information the county's costs for providing services to outside agencies, statistics on the number of foreclosures in Frederick County, and the number of students receiving reduced school lunches. There being no further discussion, the work session was adjourned at 6:50 P.M. Richard C. Shickle Chairman, Board of Supervisors Jo R. Riley, r. Cl k, Board of Supervisors Minutes Prepared By: ' Jay + . 'bbs Deputy Clerk, Board of Supervisors Minute Book Number 36 Board of Supervisors and Finance Committee Budget Work Session of 01/27/11