February 26 2014 Minutes of Budget Work Session with Finance Com- -I
244
A Budget Work Session of the Frederick County Board of Supervisors and
Finance Committee was held on Wednesday, February 26, 2014, at 5:15 P.M., in the
Board of Supervisors' Meeting Room, 107 North Kent Street, Winchester, Virginia.
PRESENT
Chairman Richard C. Shickle; Vice- Chairman Charles S. DeHaven, Jr.; Gene E. Fisher;
Christopher E. Collins; Gary A, Lofton; Robert A. Hess; and Robert W. Wells.
OTHERS PRESENT
Finance Committee members Angela Rudolph and Judith McCann - Slaughter;
John R. Riley, Jr., County Administrator; Kris C. Tierney, Assistant County Administrator;
Jay E. Tibbs, Deputy County Administrator; Commissioner of the Revenue Ellen Murphy;
Txeasurer C. William Qrndoff, Jr.; Finance Director Cheryl B. Shiffler; Assistant Finance
Director Sharon Kibler; Budget Analyst Jennifer Place; Human Resources Director
Paula Nofsinger; County Attorney Rod Williams; Director of Planning and Development
Eric Lawrence; and Executive Director of Finance for Frederick County Public Schools
Lisa Frye.
CALL TO ORDER
Chairman Shickle called the work session to order. He then turned the presentation over
to Administrator Riley.
Administrator Riley began by noting the following information:
- The estimated right - sizing is not reflected in any budget amount.
- The salary survey information is not yet available.
- The scenarios reflect an estimated equivalent salaxy increase for county employees,
based on that proposed by the school system.
- The additional General Fund Revenue presented reflects increases from prior
scenarios. The increases in property and local taxes are in agreement with projections
by the Commissioner of the Revenue.
- Any unbudgeted windfall amount will close to fund balance at June 30, 2014.
He stated he would review the four proposed funding scenarios. He noted all scenarios would
fund the schools' $4.3 million for VRS and full -day kindergarten. Administrator Riley then
reviewed the four proposed scenarios:
- Scenario A -- Level tax rate. Under this scenario, the County faces proposed cuts in
the amount of $7.1 million with no salaxy increases. The schools would have no cut
list and there would be an allowance of $300,000 for salary increases.
Minute Book Number 39
Board of Supervisors Budget Work Session with
Finance Committee on 02/26/14
G4�;
- Scenario B —Real estate tax increase of 3 cents. Under this scenario, the County
would see the cuts submitted for Scenario A and $967,500 available for proposed
salary increases. The schools would have no cut list and there would be $1.6 million
for salary increases. There would be a windfall from the real estate tax increase of
$1,125,000.
- Scenario C —Real estate tax increase of b cents. Under this scenario, the County
would see the proposed cuts in Scenario A reduced by $375,000 and $1.2 million
available for a proposed salary increase. The schools would have no cut list and $29
million for salary increases. There would be a windfall from the real estate tax
increase of $2,250,000.
- Scenario D --- Real estate tax increase of 9 cents. Under this scenario, the County
would see the proposed cuts in Scenario A reduced by $1,702,500 and $1.2 million
for a proposed salary increase. The schools would have no cut list and $4.2 million
for salary increases. There wauld be a windfall from the real estate tax increase of
$3,375,000.
Supervisor Fisher asked if the Fire and Rescue issues had been addressed.
Administrator Riley responded the issue had been funded and addressed. He went on to
say staff would attempt to work with Frederick County Public Schools regarding parity and
equality of salaries. He went on to say it appears staff could craft , a budget without any
resolution to the budget deliberations in Richrriond, but if something major happened then we
would have to come back and reopen the process.
Vice - Chairman DeHaven stated he appreciated the work staff did an this.
There being no further discussion, the work session was adjourned at 5:26 P.M.
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Richard C. Shickle
Chairman., Board of Supervisors
J h iley, Jr.
rk, Board of Supervisors
Minutes Prepared By: _ F
Jay E Ti s
Deputy Clerk, Board of Supervisors
Minute Book Number 39
Board of Supervisors Budget Work Session with
Rinan¢e Committee on 02/26/14