January 20 2016 Budget Work Session with Finance Com Minutes���
A Budget Work Session of the Frederick County Board of Supervisors and Finance
Committee was held an Wednesday, January 20, 2016 at 5;15 A.M., in the Board of Supervisors'
Meeting Room, 107 North Kent Street, Winchester, Virginia.
PRESENT
Chairman Charles S. DeHaven, Jr.; Vice- Chairman Gene E. Fisher; Blaine P. Dunn;
Robert A. Hess; Gary A. Lofton; Judith McCann - Slaughter; and Robert W. Wells.
OTHERS FRESENT
Finance Committee members Angela Rudolph, and Bill M, Ewing; Brenda G. Garton,
County Administrator; Kris C. Tierney, Assistant County Administrator; Jay E. Tibbs, Deputy
County Administrator; Commissioner of the Revenue Ellen Murphy; Treasurer
C. Williaxrl Orndoff, Jr.; Finance Director Cheryl B. Shiffler; Assistant Finance Director
Sharon Kibler; Budget Analyst Jennifer Place; Superintendent of Schools David Bovine; School
Board Member Mike Lake; Executive Director of Finance for Frederick County Public Schools
Lisa Frye; and Handley Regional Library Business Manager Ann White.
CALL TO ORDER
Finance Committee Chairman Judith McCann- Slaughter called the work session to order.
County Administrator Brenda Garton reviewed the contents of the Board's and Finance
Committee's notebooks. She advised that she would be working with an internal staff committee
in order io put together a balanced budget for the Board's consideration. She noted that the
initial proposal contained a �4.1% salary increase for employees on both the School and General
Fund sides, She reviewed the various funding scenarios,. which reflected various use of fund
balance and/or possible tax increases. Administrator Garton stated she would not recommend
using fund balance to fund operating costs, She concluded by reviewing the School Board's
proposed budget, which reflected an increase in State funding of $1,726,.000 but also requested
an additional $10 million in local dollars.
Chairman DeHaven suggested starting with questions if anyone had any.
Supervisor Slaughter stated she understood that $0.01 on the tax rate equated to
approximately $800,000. She asked about the current fund balance level.
Finance Director Shiffler responded that based on GFOA practices the County's fund
balance should be approximately $25 -$26 million. She noted that the County currently has $39
million in unreserved fund balance.
Minute Boak 1Vumber 41
Board of Supervisors Budget Work Session with
Finance Committee on 01/20/15
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Ms. Rudolph slated that she liked the format of the materials this year.
Supervisor Hess stated that he thought a fund balance policy should be part of the budget
discussions. He went on to say there were ways to keep the tax rate low over a longer period of
time if funds were purposely allocated to fund balance. He stated there was a need to contribute
to reserves and /or capital needs. Supervisor Hess also suggested there was a need to look at the
personal property tax rate as part of this process.
Supervisor Slaughter asked if the schools had included the Governor's proposed
increases.
Executive Director of Finance Lisa Frye responded yes, it was factored in.
Supervisor Slaughter asked if the schools would feel that increase this year or next year.
Executive Director of Finance Frye responded they would see $1.8 million this year and.
more the next year.
Supervisor Hess asked io have updated versions of materials have revision dates on each
so it would be easier to track changes.
Administrator Garton noted the schools had identified $5.1 million of very critical items
in their budget.
There being no further discussion, the work session was adjourned at 9:13 A.M.
Charles 5. DeHaven, Jr. rends G. Garton
Chairman, Board of Supervisors Clerk, Board of Supervisors
Minutes Prepared By: �,,� �_ "`�' "'� `,,�
Jay E. ibb
Deputy Clerk, Board of Supervisors
Minute Book Dumber 41
Board of Supervisors Budget Work Session with
Finance Committee on 02/24/16