HomeMy WebLinkAboutMarch_23_2016_Board_Agenda_PacketAGENDA
CLOSED SESSION AND REGULAR MEETING
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, MARCH 23,2016
6:00 P.M., 7:00P.M.
BOARD ROOM, COUNTY ADMINISTRATION BUILDING
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
6:00 Closed Session:
There will be a Closed session pursuant to Section 2.2-3711(A)(3) of the
Code of Virginia, 1950, as amended, for discussion or consideration of the
acquisition of real property for a public purpose, and of the disposition of
publiclyheld real property, where discussion in an open meeting would
adversely affectthe bargaining position or negotiating strategy of the Board.
Closed session pursuant to Section 2.2-3711(A)(7) of the Code of Virginia,
1950, as amended, for consultation with legal counsel and briefing by staff,
pertaining to probable litigation that has been specifically threatened against
the County, related to a land use matter, where such consultation or briefing
in an open meeting would adversely affect the negotiating or litigating posture
of the Board, and the matter requires the provision of legal advice by such
counsel.
Closed session pursuant to Section 2.2-3711(A)(7) of the Code of Virginia,
1950, as amended, for consultation with legal counsel and briefing by staff,
pertaining to a legal claim against the County, Leuenberger v. Spicer, et al.,
currently pending in the United States District Court for the Western District
of Virginia, where such consultation or briefing in an open meeting would
adversely affect the negotiating or litigating posture of the Board, and the
matter requires the provision of legal advice by such counsel.
7:00 P.M. –Regular Meeting -Call To Order
Invocation
Pledge of Allegiance
AGENDA
CLOSED SESSION AND REGULAR MEETING
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, MARCH 23,2016
PAGE 2
Adoption of Agenda:
Pursuant to established procedures, the Board should adopt the Agenda for
the meeting.
Consent Agenda:
(Tentative Agenda Items for Consent are Tabs: B, E, and F)
Citizen Comments(Agenda Items Only, That Are Not Subject to Public Hearing.)
Board of Supervisors Comments
Minutes:(See Attached)A
-------------------------------------------------------------------------------
1.Budget Work Session, February 29, 2016.
2.Regular Meeting, March 9, 2016.
County Officials:
1.Proclamation – National Telecommunicators’ Week in Frederick County,
(See Attached)B
Virginia, April 10-16, 2016. -------------------------------------------
(See Attached)C
2.Committee Appointments. -------------------------------------------
(See Attached)D
3.Request from Commissioner of the Revenue for Refund. --
Committee Reports:
(See Attached)E
1.Parks and Recreation Commission. ------------------------------
(See Attached)F
2.Human Resources Committee. ------------------------------------
(See Attached)G
3.Finance Committee.---------------------------------------------------
Public Hearing:
1.Twelve Month Outdoor Festival Permit Request of Trumpet Vine Farm
(DeMarchi Spears).Pursuant to the Frederick County Code, Chapter 86,
Festivals; Section 86-3, Permit Required; Application; Issuance or Denial;
AGENDA
CLOSED SESSION AND REGULAR MEETING
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, MARCH 23,2016
PAGE 3
Fee; Paragraph D, Twelve Month Permits. All Events to be Held on the
Grounds of Trumpet Vine Farm, 266 Vaucluse Road, Stephens City,
(See Attached)H
Virginia. Property Owned by DeMarchi Spears. --------------
2.An Ordinance to Amend Section 155-51 (Tax imposed) of Article XIV
(Transient Occupancy Tax) of Chapter 155 (Taxation)of the Code of
Frederick County, Virginia to Increase the Transient Occupancy Tax from
(See Attached)I
2% to 2.5%, Effective July 1, 2016. -------------------------------
(See Attached)J
3.Fiscal Year 2016-2017 Budget. ------------------------------------
a)Selection of Dates for Additional Budget Work Sessions.
(See Attached)K
---------------------------------------------------------------------------
Board Liaison Reports(If Any)
Citizen Comments
Board of Supervisors Comments
Adjourn
COUNTY of FREDERICK
Finance Department
Cheryl B. Shiffler
Director
540/665-5610
Fax: 540/667-0370
E-mail: cshiffle@fcva.us
TO: Board of Supervisors
FROM: Finance Committee
DATE: March 16, 2016
SUBJECT:Finance Committeeand Audit CommitteeReport and Recommendations
A Finance Committee meetingwasheldin the First Floor Conference Room at 107 North Kent
Street onWednesday,March 16, 2016 at 8:00 a.m.There wasan Audit Committeemeeting
immediately following.All members were present. (= no action required)
FINANCE COMMITTEE
1.The Sheriff requests a General Fund supplemental appropriation in the amount of
$30,000.This amount represents Abbott Grant funds and will be used to purchase two
vehicles. No local funds required. See attached memo, p.3.The committee
recommends approval.
2.The Sheriff requests a General Fund supplemental appropriation in the amount of
$11,134.30.This amount represents two insurance reimbursements for auto claims. No
local funds required. See attached memos, p.4– 5.The committee recommends
approval.
3.The Winchester Regional Airport Director requests an Airport Operating Fund
supplemental appropriation in the amount of $62,500 and a General Fund supplemental
appropriation in the amount of $46,937.50(local funds)in order to cover the
anticipated deficit through FY 2016. See attached information, p.6– 15.Item
postponed.
107 North Kent Street Winchester, Virginia 22601
1
Finance CommitteeandAudit CommitteeReport and Recommendations
March 16, 2016
Page|2
4.The Planning Director requests a General Fund and a Development Projects Fund
supplemental appropriation in the amount of $4,390.This amount represents funds for
the remainderof the costs associated with acceptance of Security Drive into the State
Secondary System. Local funds required. See attached information, p.16 – 25.The
committee recommends approval.
5.The County Administrator provides a draft Grant Application & Acceptance Policy for
review and recommendation(s). See attached, p.26 – 28.The committee recommends
approval.
AUDIT COMMITTEE
1.David Foley from Robinson, Farmer, Cox Associates presentedthe FY 2015CAFR
and was available for discussion of the upcoming FY 2016audit.The FY 2015 CAFR is
available in dropbox or online at: www.fcva.us/CAFR.
INFORMATIONONLY
1.The Finance Director provides aFund 10 Transfer Report for February2016. See
attached, p.29.
2.The Finance Director provides an FY 2016 Fund Balance Report ending March 8, 2016.
See attached, p.30.
3.The Finance Director provides financial statements for the month ending
February29,2016. See attached, p.31 – 41.
Respectfully submitted,
FINANCE COMMITTEE
Charles DeHaven, Chairman
Judy McCann-Slaughter
Gary Lofton
By
Bill Ewing
___________________________
Angela Rudolph
Cheryl B. Shiffler, Finance Director
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
GRANT APPLICATION & ACCEPTANCE POLICY
Frederick County, VA
I.PURPOSE
This document outlines the policiesforsubmittinggrant applications on behalf of
FrederickCountyand for the acceptanceand appropriation of allgrant awards. It also
ensures that grant applications are within the scope of Frederick County’s goalsand
facilitates coordination between County departments, Administration, Finance and Treasurer.
II.SCOPE
This policy appliestoany Frederick County program, department or constitutional office
preparing and submitting grant applications to agencies outside the County government for
funds, materials or equipment to be received and administered by the County or by an agency
for which the County acts as fiscal agent.
III.DEFINITIONS
Donations
A.
A donation is a gift given voluntarily for charitable purposes, generally without any
requirements or special conditions regarding use. While all unbudgeted revenues must
be appropriated by the Board of Supervisors, donations are not subject to the
requirements of this policy.
B.Funding Agency/Source
A Funding Agency/Source is the original financial source for a grant, typically in the
form of a government agency or non-profit organization. Another term that can be used
is Granting Agency.
Grants
C.
A grantmaybe a sum of money, orservices,givenforspecific purposes, typicallyas a
result of a grantapplication or proposalwhichhasbeensubmittedto the funding
organization.
IV.GUIDELINES
A.
Nograntapplicationshall be submittedto the funding agency or organization without
the prior approvals defined in Section V of this policy.
B.
Grants are to be approved, whenever possible, through the annual budget process.
C.
All grants require award approval and appropriation from the Board of Supervisors, either
through the annual budget process or at regular Board of Supervisors meetings.
1
26
GRANT APPLICATION & ACCEPTANCE POLICY
Frederick County, VA
D.
For grant awards that are accepted outside of the annual budget cycle, it is the
responsibility of the requesting department to submit a request for consideration by the
Finance Committee.
V.PROCESS
A.Grant Application Approval through the BudgetProcess
1.Grants areto be approved, whenever possible, through the annual budget process
using the appropriate budget revenue(s) and expenditure(s).
2.If the grant is included in the Frederick County Adopted Budget and appropriated
during the budget process, i.e. the revenue, expenditures,and local match, then no
additional approval is requiredfor the application, acceptance, and appropriation of
the grant. The County Administrator may authorize the application and acceptance.
The County Administrator will notify the Finance Department of all authorized grant
applications.
3.Requesting department shall provide the following information relating to the grant
with budget submission:
Localmatchrequirements.
o
Source(s)andamount(s) of localmatchfunding,if required.
o
Otherassociated and/or on-going localcosts, not specificallypart of the grant, to
o
be incurredif thegrantis awarded.
Requirementsfor continued local funding fortheprogram or activityonce the
o
grantperiodexpires.
4.The requesting department shall submit the grant application to the Granting Agency.
B.Grant Application Approval Outside the BudgetProcess
Whengrant opportunities do not coincide withthe annual budgetprocess, the requesting
departmentshall:
1.Provide the followinginformation relating to the grantto the Finance Department for
review:
Localmatchrequirements.
o
Source(s)andamount(s) of localmatchfunding,if required.
o
Otherassociated and/or on-going localcosts, not specificallypart of the grant, to
o
be incurredif thegrantis awarded.
Requirementsfor continued local funding fortheprogram or activityonce the
o
grantperiodexpires.
Completed grant application.
o
2
27
GRANT APPLICATION & ACCEPTANCE POLICY
Frederick County, VA
2.The Finance Department will forward the above information for further action. The
approval progression of grant applications is dependent upon the following:
No matching funds required from fund balance and requires no
a.
continuing obligation to fund the program beyond the grant period.
The
County Administrator may authorize the grant application or may determine
that an action by the Board of Supervisors is appropriate. The County
Administrator will notify the Finance Department of all authorized grant
applications.
Matching funds requiring a fund balance allocation or a budget
b.
amendment,or requires the addition of personnel or a continuing
obligation.
The grant application must be approved by the Board of
Supervisors, via the Finance Committee whenever possible. Approval by the
Board of Supervisors will permit the County Administrator to authorize the
grant application.
3.The requesting department shall submit the grant application to the Granting Agency
following the receipt of appropriate approvals.
C.Award and Acceptance
1.The recipient will forward the final grant award/acceptance notification to the
Finance Department. Include the following information:
Revenue and expenditure code(s).
o
Date of Board of Supervisor approval, if applicable.
o
2.Upon receipt of the final award, the Finance department will request appropriation
from the Board of Supervisors.
3.The Finance department will forward grant and appropriation information to the
Treasurer.
3
28
FY2016 FEBRUARY BUDGET TRANSFERS
DATEDEPARTMENT/GENERAL FUNDREASON FOR TRANSFERFROMTOACCTCODEAMOUNT
2/1/2016COMMISSIONER OF THE REVENUEFUNDS TO COVER ASSESSOR12091001000057 2,413.38
TRANSFERS/CONTINGENCY93015890000000 (2,413.38)
2/1/2016MANAGEMENT INFORMATION SYSTEMSFUNDS TO COVER SALARY MIS12221001000055 14,479.16
TRANSFERS/CONTINGENCY 93015890000000 (14,479.16)
2/1/2016HUMAN RESOURCESNEOGOV APPLICANT TRACKING SYSTEM12033010000000 23,368.00
TRANSFERS/CONTINGENCY 93015890000000 (23,368.00)
2/1/2016GENERAL ENGINEERING/ADMINISTRATIONPROMOTION42011001000036 9,485.18
TRANSFERS/CONTINGENCY93015890000000 (9,485.18)
2/1/2016COUNTY ATTORNEYPROMOTION COUNTY ATTORNEY12021001000001 19,435.20
COUNTY ATTORNEY12022001000000 1,487.02
COUNTY ATTORNEY12022002000000 2,062.00
TRANSFERS/CONTINGENCY93015890000000 (22,984.22)
2/1/2016FIRE AND RESCUESALARY INCREASES 2/1/1635051001000003 1,624.02
FIRE AND RESCUE 35051007000001 (1,624.02)
FIRE AND RESCUE35051001000008 2,221.00
FIRE AND RESCUE 35051007000001 (2,221.00)
FIRE AND RESCUE 35051001000020 2,226.00
FIRE AND RESCUE35051007000001 (2,226.00)
2/1/2016PUBLIC SAFETY COMMUNICATIONSSALARY INCREASES 2/1/1635061001000017 891.98
PUBLIC SAFETY COMMUNICATIONS 35061001000012 (891.98)
2/3/2016HUMAN RESOURCESHR ASSISTANT PARTTIME TO FULLTIME12031001000045 12,858.87
HUMAN RESOURCES12032001000000 983.70
HUMAN RESOURCES12032006000000 153.02
HUMAN RESOURCES12032002000000 1,364.33
HUMAN RESOURCES12032008000000 75.87
HUMAN RESOURCES12032011000000 12.86
HUMAN RESOURCES12031003000000 (4,765.00)
HUMAN RESOURCES12031001000001 (10,683.65)
2/12/2016PARKS AND RECREATION ADMINISTRATIONCRYPTZONE SOFTWARE71015401000000 (87.64)
PARKS AND RECREATION ADMINISTRATION 71013005000000 87.64
2/12/2016ELECTORAL BOARD AND OFFICIALSMONTHLY COPIER/PRINTER LEASE13019001000000 13.48
REGISTRAR13029001000000 (13.48)
2/12/2016COUNTY OFFICE BUILDINGS/COURTHOUSEREFUSE/RECYCLING REMOVAL43043005000021 (650.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE43043010000021 650.00
2/12/2016ANIMAL SHELTERFUNDS FOR REMAINDER OF FY1643053002000001 (3,000.00)
ANIMAL SHELTER43055103000000 3,000.00
2/23/2016PARKS MAINTENANCECOST FOR ELECTRIC 692 OLD CHARLES TOWN RD.71035101000000 125.00
RECREATION CENTERS AND PLAYGROUNDS71045412000000 (125.00)
2/23/2016AGRICULTUREFUNDS TO COVER AD FOR 4-H EXTENSION AGENT83015401000000 (293.96)
AGRICULTURE83013007000000 293.96
2/23/2016REASSESSMENT/BOARD OF ASSESSORSOFFICE SUPPLIES NEW STAFF12103010000000 (800.00)
REASSESSMENT/BOARD OF ASSESSORS 12105401000000 800.00
REASSESSMENT/BOARD OF ASSESSORS 12103004000002 (700.00)
REASSESSMENT/BOARD OF ASSESSORS 12105401000000 700.00
REASSESSMENT/BOARD OF ASSESSORS 12105801000000 (400.00)
REASSESSMENT/BOARD OF ASSESSORS 12105401000000 400.00
2/25/2016COUNTY OFFICE BUILDINGS/COURTHOUSEGENERATOR REPAIR MILLWOOD FIRE STATION43045102000021 (1,388.92)
COUNTY OFFICE BUILDINGS/COURTHOUSE43043004000022 1,388.92
2/25/2016SHERIFFCOVER EXPENDITURES IN FY201631025408000002 (2,500.00)
SHERIFF31023001000000 2,500.00
2/25/2016FIRE AND RESCUETUITION REIMBURSEMENT35055506000000 (1,620.00)
FIRE AND RESCUE35052013000000 1,620.00
2/29/2016FIRE AND RESCUEGAS METERS/PPE WASHERS35058009000000 132,526.00
FIRE AND RESCUEPORTACOUNT35058007000000 17,227.00
FIRE AND RESCUESCBA CYLINDERS35055413000000 31,950.00
TRANSFERS/CONTINGENCYCAPITAL CONTINGENCY93015899000000 (181,703.00)
3/2/2016REFUSE COLLECTIONVEHICLE SUPPLIES42033010000000 (300.00)
REFUSE COLLECTION42035408000000 300.00
3/2/2016REASSESSMENT/BOARD OF ASSESSORSDMV FEE FOR ACCESS TOKENS12105204000000 (130.00)
REASSESSMENT/BOARD OF ASSESSORS12103010000000 130.00
3/2/2016HUMAN RESOURCESIPAD FOR HR DIRECTOR12035411000000 (500.00)
HUMAN RESOURCES12035401000000 500.00
3/2/2016HUMAN RESOURCESNATIONAL & LOCAL DUE FOR AH12035411000000 (310.00)
HUMAN RESOURCES 12035801000000 310.00
3/2/2016FIRE AND RESCUETO COVER LINE ITEM EXPENSES35055204000000 (400.00)
FIRE AND RESCUE35055299000000 400.00
3/2/2016HUMAN RESOURCESTO COVER OFFICE SUPPLIES12035413000000 (695.00)
HUMAN RESOURCES12035401000000 695.00
3/2/2016HUMAN RESOURCESTO COVER SHRM MEMBERSHIP12033002000000 (169.00)
HUMAN RESOURCES 12035801000000 169.00
3/7/2016REFUSE COLLECTIONCOMPOST BIN/RAIN BARREL SALE42033010000000 (6,280.00)
REFUSE COLLECTION 42035413000000 6,280.00
3/7/2016PARKS AND RECREATION ADMINISTRATIONCONSULTING FEES FOR FARM MARKET PROGRAM71013002000000 201.42
RECREATION CENTERS AND PLAYGROUNDS 71045412000000 (201.42)
3/7/2016SHERANDO PARKCOST OF MINI EXCAVATOR ON P-CARD71103004000003 (597.38)
SHERANDO PARK71109001000000 597.38
3/7/2016MAINTENANCE ADMINISTRATIONMICROMAIN TRAINING MARCH43015506000000 1,650.00
COUNTY OFFICE BUILDINGS/COURTHOUSE43045101000006 (1,650.00)
3/7/2016ANIMAL SHELTERFUNDS FOR REMAINDER OF FY1643053002000001 (2,000.00)
ANIMAL SHELTER43053004000000 2,000.00
29
ountyoreerc,
CfFdikVA
ReportonUnreservedFundBalance
March9,2016
UnreservedFundBalance,BeginningofYear,July1,201542,344,282
PriorYearFunding&CarryforwardAmounts
C/FRoseHillPark
(168,000)
C/FSherandoParkmasterplan
(22,780)
C/FDARE(400)
C/FAbbottGrant
(33,854)
C/FFireCompanyCapital
(274,086)
ReserveEsummonsfunds
(38,816)
C/FFireProgramfunds
(29,521)
ReserveP&RPlayFundfunds
(6,932)
Schoolencumbrances
(581,267)
C/FForefeitedassets
(58,035)
C/FSchoolCapitaltoSchoolOperating
(314,747)
C/FSchoolOperating
(123,737)
C/FF&Rvehicleequipment
(40,000)
C/FF&Runiforms
(64,000)
(1,756,175)
OtherFunding/Adjustments
Parksreturnedunusedproffer(710)
CORrefundBrookfieldStephensonVillage(20,539)
CORrefundAllyFinancial(5,405)
CORrefundFordMotorCredit(2,930)
CORrefundOpalOil(4,070)
Treasurerdrivethroughrepair(30,000)
CircuitClerkdeputyclerkposition(10,913)
Airportcapital(63,818)
Gainesborositeretainage5,960
CORrefunddisabledveteran(3,689)
CORrefundGreenwayEngineering(12,753)
CORrefundNavitusEngineering(42,560)
CORrefundCitizensAssetFinance(5,736)
CORrefundCarrierEnterprises(144,392)
ArmelElementaryrenovationdesign(200,000)
NSVRCcontribution(1,216)
PPEArefundadministrationbuilding(47,897)
CORrefundDaimlerTrust(8,679)
CORrefundAquaLakeHolidayUtilities(2,759)
CORrefundProbuildCOLLC(13,282)
CORrefundLawrenceFabrications(6,533)
CORrefundWashingtonGas(89,697)
CORrefundCarrierEnterprises(106,516)
CORrefundBrittLouisNemeth(3,019)
CORrefundAdmiralSecurityServices(2,815)
CORrefundShenandoahGas(17,706)
CORrefundGlassAmerica(2,834)
CORrefundCrownCork&Seal(352,334)
3/2016PresidentialPrimaryElection(38,614)
FY15VJCCCArefund(1,142)
CORrefunddisabledveteran(7,065)
FY16School&Countycapital(7,000,000)
(8,243,664)
FundBalance,March9,2016 32,344,443
30
County of Frederick
General Fund
February 29, 2016
ASSETSFY16FY15Increase
2/29/162/28/15(Decrease)
Cash and Cash Equivalents42,053,492.2545,818,664.53(3,765,172.28)*A
Petty Cash1,555.001,555.000.00
Receivables:
Taxes, Commonwealth,Reimb.P/P4,042,959.433,897,147.33145,812.10
Streetlights1,286.361,514.50(228.14)
Miscellaneous Charges19,680.5622,744.44(3,063.88)
Due from Fred. Co. San. Auth.734,939.23734,939.230.00
Prepaid Postage3,208.291,113.612,094.68
GL controls (est.rev / est. exp)(20,628,370.16)(8,750,696.40)(11,877,673.76)(1) Attached
TOTAL ASSETS26,228,750.9641,726,982.24(15,498,231.28)
LIABILITIES
Performance Bonds Payable438,094.17399,427.8538,666.32
Taxes Collected in Advance321,094.89211,971.00109,123.89
Deferred Revenue4,064,225.353,921,720.27142,505.08*B
TOTAL LIABILITIES4,823,414.414,533,119.12290,295.29
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund640,932.43487,992.14152,940.29(2) Attached
Conservation Easement4,779.854,779.850.00
Peg Grant137,071.7566,131.0570,940.70*C
Prepaid Items949.63949.630.00
Advances734,939.23734,939.230.00
Employee Benefits93,120.8293,120.820.00
Courthouse Fees269,039.57222,145.7646,893.81*D
Historical Markers17,339.1817,303.8935.29
Animal Shelter335,530.02335,530.020.00
Proffers1,850,419.804,023,780.67(2,173,360.87)(3) Attached
Economic Development Incentive0.00550,000.00(550,000.00)
Parks Reserve6,932.250.006,932.25
E-Summons Funds38,816.250.0038,816.25
VDOT Revenue Sharing436,270.00436,270.000.00
Undesignated Adjusted Fund Balance16,839,195.7730,220,920.06(13,381,724.29)(4) Attached
TOTAL EQUITY21,405,336.5537,193,863.12(15,788,526.57)
TOTAL LIAB. & EQUITY26,228,750.9641,726,982.24(15,498,231.28)
NOTES:
*A Cash decrease includes an increase in revenues and expenditures, and a decrease in fund balance(refer to the comparative
statement of revenues, expenditures and change in fund balance).
*B Deferred revenue includes taxes receivable,street lights,misc.charges,dog tags, and motor vehicle registration fees.
*C Upgrade board room audio visual and broadcasting equipment in the previous year $178,122 from Comcast provided
PEG funds.
*D Previously ADA Fees.
31
BALANCE SHEET
(1) GL ControlsFY16FY15Inc/(Decrease)
Est.Revenue 147,654,112 138,499,390 9,154,722
Appropriations (75,462,203) (60,961,093) (14,501,110)
Est.Tr.to Other fds (93,461,211) (86,776,985) (6,684,226)
Encumbrances 640,932 487,992 152,940
(20,628,370) (8,750,696) (11,877,674)
(2) General Fund Purchase Orders @2/29/16
DEPARTMENTAmount
Fire & Rescue 266.61Uniforms
108.00Rescue Technology
8,770.00 Vehicle Tools & Equip.(Includes Light Bars, Custom Cabinets, etc
6,642.27 Radio
2,615.00 Instructor & Student Manuals
Parks 143.90Rose Hill Park Engineering Service
15,567.65 Special Events T-Shirts
49,792.00 Sierra Restroom Building Rose Hill Park
47,934.00 Resurface Clearbrook Pool
159,475.00 Rose Hill Park Rec&Access Trails Construction
Public Safety 10,273.08 Repair & Maintenance of Radio Equipment
Sheriff 12,430.00 (15) Body Armour
30,095.52 (12) Tactical Vests & (24) Hard Armor Plates
260,260.00 (10) 2016 Police Interceptors
6,560.00 (20) Body Cameras
29,999.40 Communication System (10) Radios w/Accessories
Total 640,932.43
Designated
(3)Proffer InformationOther
SCHOOLSPARKSFIRE & RESCUEProjectsTOTAL
54,706.90343,280.16391,139.401,061,293.34 1,850,419.80
Balance @2/29/16
Designated Other Projects Detail
Administration 218,936.34
Bridges 1,000.00
Historic Preservation 108,000.0012/11/14 Board Action designated $50,000 for final debt payment
Library 101,206.00on the Huntsberry property.
Rt.50 Trans.Imp.10,000.00
Rt. 50 Rezoning 25,000.00
Rt. 656 & 657 Imp.25,000.00
RT.277 162,375.00
Sheriff 41,776.00
Solid Waste 12,000.00
Stop Lights 26,000.00
BPG Properties/Rt.11 Corridor 330,000.00
Total1,061,293.34
Other Proffers @2/29/16
(4) Fund Balance Adjusted
Ending Balance @2/29/16 32,344,442.87
Revenue 2/16 80,386,994.06
Expenditures 2/16 (42,832,009.53)
Transfers 2/16 (53,060,231.63)
2/16 Adjusted Fund Balance 16,839,195.77
32
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
February 29, 2016
FY16FY15YTD
REVENUES:2/29/162/28/15Actual
AppropriatedActualActualVariance
General Property Taxes100,608,073.0044,269,616.3442,712,890.301,556,726.04(1)
Other local taxes31,899,849.0017,483,642.7716,255,912.361,227,730.41(2)
Permits & Privilege fees1,663,682.001,545,908.891,122,871.59423,037.30(3)
Revenue from use of money.
and property160,420.13139,925.35153,041.52(13,116.17)(4)
Charges for Services2,478,226.001,686,682.341,508,026.99178,655.35
Miscellaneous584,956.05239,166.68387,966.51(148,799.83)
Recovered Costs1,319,897.491,168,994.201,324,766.62(155,772.42)(5)
Proffers1,273,400.59781,818.05491,582.54(5)
Intergovernmental:
Commonwealth8,900,008.0012,503,706.4512,611,247.66(107,541.21)(6)
Federal39,000.0075,950.4523,999.7251,950.73(7)
TOTAL REVENUES147,654,111.6780,386,994.0676,882,541.323,504,452.74
EXPENDITURES:
General Administration 10,963,723.527,492,992.986,283,248.281,209,744.70
Judicial Administration2,434,843.521,489,675.371,396,613.7993,061.58
Public Safety32,803,521.4220,706,145.5720,064,629.59641,515.98
Public Works4,957,907.862,797,744.202,385,337.21412,406.99
Health and Welfare8,177,956.004,927,226.834,536,557.00390,669.83
Education56,000.0042,000.0042,000.000.00
Parks, Recreation, Culture6,432,979.243,939,258.603,562,580.84376,677.76
Community Development1,997,260.951,436,965.981,886,855.27(449,889.29)
TOTAL EXPENDITURES67,824,192.5142,832,009.5340,157,821.982,674,187.55(8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 101,099,221.7553,060,231.6342,640,430.9010,419,800.73(9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses(21,269,302.59)(15,505,247.10)(5,915,711.56)9,589,535.54
Fund Balance per General Ledger32,344,442.8736,136,631.62(3,792,188.75)
Fund Balance Adjusted to reflect16,839,195.7730,220,920.06(13,381,724.29)
Income Statement @2/29/16
`
33
(1)General Property TaxesFY16FY15Increase/Decrease
Real Estate Taxes 23,491,258 22,914,388 576,870
Public Services Current Taxes 1,347,709 1,158,065 189,644
Personal Property 18,613,009 17,721,177 891,832
Penalties and Interest 642,318 709,698 (67,379)
Credit Card Chgs./Delinq.Advertising (27,333) (22,516) (4,817)
Adm.Fees For Liens&Distress 202,655 232,078 (29,423)
44,269,616 42,712,890 1,556,726
(2) Other Local Taxes
Local Sales and Use Tax 6,606,890.33 6,297,401.09 309,489.24
Communications Sales Tax 655,459.20 676,053.80 (20,594.60)
Utility Taxes 1,770,576.22 1,634,470.65 136,105.57
Business Licenses 4,050,694.89 3,501,544.95 549,149.94
Auto Rental Tax 74,143.67 64,195.98 9,947.69
Motor Vehicle Licenses Fees 452,761.54 470,657.33 (17,895.79)
Recordation Taxes 978,096.95 803,061.24 175,035.71
Meals Tax 2,592,286.76 2,537,438.91 54,847.85
Lodging Tax 283,112.20 250,746.19 32,366.01
Street Lights 15,450.20 16,142.32 (692.12)
Star Fort Fees 4,170.81 4,199.90 (29.09)
Total 17,483,642.77 16,255,912.36 1,227,730.41
(3)Permits&Privileges
Dog Licenses 21,263.00 30,502.00 (9,239.00)
Land Use Application Fees 9,600.00 7,400.00 2,200.00
Transfer Fees 2,095.20 1,817.77 277.43
Development Review Fees 397,803.59 288,226.72 109,576.87
Building Permits 824,779.29 602,970.54 221,808.75
2% State Fees 7,428.29 9,558.06 (2,129.77)
Electrical Permits 73,030.00 51,778.00 21,252.00
Plumbing Permits 12,985.80 8,737.00 4,248.80
Mechanical Permits 88,346.00 42,841.50 45,504.50
Sign Permits 3,376.72 1,795.00 1,581.72
Permits for Commercial Burning 75.00 450.00 (375.00)
Explosive Storage Permits 1,100.00 700.00 400.00
Blasting Permits 330.00 210.00 120.00
Land Disturbance Permits 102,246.00 74,785.00 27,461.00
Septic Haulers Permit 300.00 200.00 100.00
Sewage Installation License 1,150.00 600.00 550.00
Transfer Development Rights - 300.00 (300.00)
Total 1,545,908.89 1,122,871.59 423,037.30
(4) Revenue from use of
Money 111,834.51 95,167.86 16,666.65
Property 28,090.84 57,873.66 (29,782.82)
Total 139,925.35 153,041.52 (13,116.17)
34
(5) Recovered CostsFY16FY15Increase/Decrease
2/29/162/28/15
Recovered Costs Treas.Office 44,626.00 44,626.00 -
Worker's Comp 800.00 850.00 (50.00)
Purchasing Card Rebate 124,206.59 98,068.29 26,138.30
Recovered Costs-IT/GIS 20,313.98 20,000.00 313.98
Recovered Costs F&R Fee Recovery 362,043.85 216,783.54 145,260.31
Recovered Cost Fire Companies 38,672.90 16,758.26 21,914.64
Reimbursement Circuit Court 8,615.67 8,113.56 502.11
Reimb.Public Works/Planning Clean Up 2,496.25 723.75 1,772.50
Clarke County Container Fees 42,236.25 31,239.96 10,996.29
City of Winchester Container Fees 33,177.14 28,576.87 4,600.27
Refuse Disposal Fees 55,008.46 42,949.19 12,059.27
Recycling Revenue 46,763.94 43,863.05 2,900.89
Fire & Rescue Merchandise(Resale) 1,050.00 - 1,050.00
Container Fees Bowman Library 1,021.16 1,159.66 (138.50)
Litter-Thon/Keep VA Beautiful Grant 500.00 - 500.00
Restitution Victim Witness 4,775.00 10,364.05 (5,589.05)
Reimb.of Expenses Gen.District Court 16,555.84 19,529.36 (2,973.52)
Reimb.Task Force 51,245.26 49,344.52 1,900.74
Sign Deposits Planning 50.00 (50.00) 100.00
Reimbursement-Construction Projects - 385,799.69 (385,799.69)
*1
Reimbursement Elections - 4,049.21 (4,049.21)
Westminster Canterbury Lieu of Tax 12,456.00 24,450.10 (11,994.10)
Grounds Maint.Frederick Co. Schools 225,070.61 197,106.43 27,964.18
Comcast PEG Grant 53,839.80 53,095.50 744.30
Fire School Programs 14,244.25 12,305.00 1,939.25
Clerks Reimbursement to County 7,687.66 7,191.15 496.51
Sheriff Reimbursement 1,537.59 7,869.48 (6,331.89)
Subtotal Recovered Costs 1,168,994.20 1,324,766.62 (155,772.42)
Proffer-Other 483,090.46 449.50 482,640.96
*2
Lynnhaven 20,269.86 - 20,269.86
Proffer Sovereign Village - 14,634.92 (14,634.92)
Proffer Redbud Run 38,724.00 32,270.00 6,454.00
Proffer Canter Estates 57,231.58 8,175.94 49,055.64
Proffer Village at Harvest Ridge 12,312.00 7,695.00 4,617.00
Proffer Southern Hills 19,640.00 - 19,640.00
Proffer Snowden Bridge 390,882.69 386,526.69 4,356.00
Proffer Meadows Edge Racey Tract 201,440.00 322,304.00 (120,864.00)
Cedar Meadows 48,810.00 9,762.00 39,048.00
Proffer Westbury Commons 1,000.00 - 1,000.00
Subtotal Proffers 1,273,400.59 781,818.05 491,582.54
Grand Total 2,442,394.79 2,106,584.67 335,810.12
*1 Reimbursement for the Round Hill Fire and Rescue Station and Event Center design.
*2 Blackburn commerce Center Rezoning/Transportation Improvement $452,745.46
35
(6) Commonwealth RevenueFY16FY15
2/29/162/28/15Increase/Decrease
Motor Vehicle Carriers Tax 37,721.45 36,948.73 772.72
Mobile Home Titling Tax 98,521.12 89,406.17 9,114.95
Recordation Taxes 284,889.59 254,075.53 30,814.06
P/P State Reimbursement 6,526,528.26 6,526,528.18 0.08
Shared Expenses Comm.Atty. 279,526.44 254,950.47 24,575.97
Shared Expenses Sheriff 1,434,286.59 1,398,486.00 35,800.59
Shared Expenses Comm.of Rev. 126,508.25 124,154.37 2,353.88
Shared Expenses Treasurer 95,822.18 94,265.67 1,556.51
Shared Expenses Clerk 264,714.42 235,633.83 29,080.59
Public Assistance Grants 2,781,082.23 2,543,764.73 237,317.50*1
Litter Control Grants 15,687.00 15,515.00 172.00
Other Revenue from the Commonwealth - 189,785.00 (189,785.00)*2
Emergency Services Fire Program 214,535.00 239,007.00 (24,472.00)
DMV Grant Funding 8,880.11 19,276.02 (10,395.91)
State Grant Emergency Services 30,754.29 66,166.56 (35,412.27)
DCJS & Sheriff (State Grants) 20,000.00 132,911.71 (112,911.71)*3
JJC Grant Juvenile Justice 96,269.00 96,269.00 -
Rent/Lease Payments 113,715.96 175,710.96 (61,995.00)
Spay/Neuter Assistance -State 2,318.10 2,232.14 85.96
Wireless 911 Grant 39,533.81 42,615.66 (3,081.85)
State Forfeited Asset Funds 30,270.65 17,052.55 13,218.10
Victim Witness - 51,610.00 (51,610.00)
F/R OEMS Reimb. 2,142.00 4,882.38 (2,740.38)
Total 12,503,706.45 12,611,247.66 (107,541.21)
*1 Increase for special needs
*2 DEQ Stormwater revenue FY15
*3 Abbott Grant $99,064.88 FY15
36
County ofFrederick
GeneralFund
February 29, 2016
(7) Federal Revenue FY16FY15Increase/Decrease
2/29/162/28/2015
Federal Forfeited Assets 11,538.45 - 11,538.45
Housing Illegal Aliens-Federal 12,581.00 12,449.00 132.00
Federal Funds-Sheriff 38,983.00 7,452.72 31,530.28
Emergency Services Grant 12,848.00 4,098.00 8,750.00
Total 75,950.45 23,999.72 51,950.73
(8) Expenditures
General Administration
Expenditures increased$2,674,187.55.increased $1,209,744.70andreflects a
$719,664.39increase of Commissioner of the Revenue taxrefunds year to date. Additionally, the CSA
Public Safety
Fund transfer increased $286,980. increased $641,515.98 and reflectsan increase of
$200,778.88 for the contribution for the local share for the Jail through the third quarter. Also,
Inspections purchased two 2016 Chevrolet Colorado trucks for a total of $52,779 and Fire and Rescue a
Public Works
2016 Ford F250 truck ($29,943) and a 2016 Ford Police utility vehicle ($27,066).
increased $412,406.99 and includes the County share of the Courthouse Complex maintenance increase
of $222,458.46. Additionally, Engineering purchased a 2015 Chevrolet Colorado truck ($26,632),
Refuse a 30 yard recycling can and compactor ($17,475) and Maintenance Administration a 2015 Ford
Parks, Recreation, and Culture
F150 truck ($27,963). increased $376,677.76 and includes vehicle
purchases of (2) 2015 Chevrolet Silverado trucks ($24,375 each) and (2)2015Toro Z-turn riding
mowers ($13,057 each). Also, the acquisition of property at 692 Old Charles Town Road ($92,561.80).
Community Development
Thedecrease inreflects the $875,000 in FY15 transfer to the Economic
Development Authority for EDA Incentives.The Transfers increased $10,419,800.73.See chart below:
(9) Transfers increased $10,419,800.73 FY16FY15Increase/Decrease
2/29/162/28/15
Transfer to School Operating36,743,038.3132,892,257.05 3,850,781.26*1
Transfer to Debt Service Schools7,313,075.507,313,075.50 -
Transfer to School Construction3,200,000.00 - 3,200,000.00
Transfer to Debt Service County1,431,080.22845,125.82 585,954.40*2
Transfer to School Operating Capital4,314,746.72542,593.92 3,772,152.80 *3
Transfer to Capital Projects Fund0.001,000,000.00 (1,000,000.00)*4
Operational Transfers 58,290.88 47,378.61 10,912.27*5
Total53,060,231.6342,640,430.90 10,419,800.73
*1 Increase in FY15 School Operating Transfer.
*2 FY16 payments include the Bowman Library, Roundhill, Millwood
and the Animal Shelter.
*3 FY16 transfer of $4 million to the School to address critical
*4 Proffer for Round Hill Fire and Rescue Event Center Site Plan
*5 Timing of insurance charge outs.
37
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
February 29, 2016
ASSETSFY2016FY2015Increase
2/29/162/28/15(Decrease)
*1
Cash6,588,986.275,617,969.80971,016.47
GL controls(est.rev/est.exp)(764,761.03)(924,718.65)159,957.62
TOTAL ASSETS5,824,225.244,693,251.151,130,974.09
LIABILITIES
Accrued Operating Reserve Costs2,258,904.002,115,099.00143,805.00
TOTAL LIABILITIES2,258,904.002,115,099.00143,805.00
EQUITY
Fund Balance
Reserved
Encumbrances13,391.3114,110.22(718.91)
Undesignated
*2
Fund Balance3,551,929.932,564,041.93987,888.00
TOTAL EQUITY3,565,321.242,578,152.15987,169.09
TOTAL LIABILITY & EQUITY5,824,225.244,693,251.151,130,974.09
NOTES:
*1 Cash increased $971,016.47. Refer to the following page for comparative statement of revenues,
expenditures and changes in fund balance.
*2 Fund balance increased $987,888.00. The beginning balance for FY16 was $3,209,470.54 and includes
adjusting entries, budget controls FY16($725,046.00), and the year to date revenue less expenditures of
$1,067,505.39.
Current Unrecorded Accounts Receivable-
FY2016
Prisoner Billing:26,599.00
.
Compensation Board Reimbursement 2/16469,821.82
Total
496,420.82
38
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
2/29/16
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY2016FY2015
REVENUES:
2/29/162/28/15YTD Actual
AppropriatedActualActualVariance
Credit Card Probation-111.17101.1410.03
Interest5,938.386,433.35(494.97)
Supervision Fees41,696.0024,771.0026,948.00(2,177.00)
Drug Testing Fees5,000.00-565.00(565.00)
Work Release Fees355,828.00212,572.13195,820.1016,752.03
Federal Bureau Of Prisons0.001,147.523,015.28(1,867.76)
Local Contributions6,495,106.004,871,329.504,504,039.89367,289.61
Miscellaneous15,000.004,742.814,488.97253.84
Phone Commissions345,000.00184,141.40165,048.5119,092.89
Food & Staff Reimbursement130,000.0041,398.7163,327.91(21,929.20)
Elec.Monitoring Part.Fees90,000.0066,647.1852,386.8814,260.30
Share of Jail Cost Commonwealth1,097,197.00747,470.60608,468.11139,002.49
Medical & Health Reimb.68,000.0049,516.5841,306.738,209.85
Shared Expenses CFW Jail5,090,140.003,133,557.313,108,169.0125,388.30
State Grants250,263.00144,570.0088,116.0056,454.00
Local Offender Probation252,286.00138,164.0067,190.0070,974.00
DOC Contract Beds0.000.001,751.18(1,751.18)
Bond Proceeds0.0077,024.080.0077,024.08
Transfer From General Fund5,103,298.003,827,473.503,626,694.62200,778.88
TOTAL REVENUES
19,338,814.0013,530,575.8712,563,870.68966,705.19
EXPENDITURES:
20,116,966.3412,463,070.4811,813,846.66649,223.82
Excess(Deficiency)of revenues over
expenditures
1,067,505.39750,024.02317,481.37
FUND BALANCE PER GENERAL LEDGER
2,484,424.541,814,017.91670,406.63
Fund Balance Adjusted To Reflect
3,551,929.932,564,041.93987,888.00
Income Statement @2/29/16
39
County of Frederick
Fund 12 Landfill
February 29, 2016
FY2016FY2015Increase
ASSETS2/29/162/28/15(Decrease)
Cash33,435,477.2631,698,026.151,737,451.11
Receivables:
Fees566,596.92428,474.37138,122.55*1
Allow.Uncollectible Fees(84,000.00)(84,000.00)0.00
Fixed Assets44,899,611.0743,682,208.641,217,402.43
Accumulated Depreciation(26,818,616.30)(25,115,864.21)(1,702,752.09)
GL controls(est.rev/est.exp)(731,470.00)(2,696,609.53)1,965,139.53
TOTAL ASSETS51,267,598.9547,912,235.423,355,363.53
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay191,362.47178,911.2412,451.23
Accrued Remediation Costs12,233,415.9311,938,535.78294,880.15*2
Retainage Payable0.009,244.62(9,244.62)
TOTAL LIABILITIES12,424,778.4012,126,691.64298,086.76
EQUITY
Fund Balance
Reserved:
Encumbrances0.00783,779.69(783,779.69)*3
Land Acquisition1,048,000.001,048,000.000.00
New Development Costs3,812,000.003,812,000.000.00
Environmental Project Costs1,948,442.001,948,442.000.00
Equipment3,050,000.003,050,000.000.00
Undesignated
Fund Balance28,984,378.5525,143,322.093,841,056.46*4
.
TOTAL EQUITY38,842,820.5535,785,543.783,057,276.77
TOTAL LIABILITY AND EQUITY51,267,598.9547,912,235.423,355,363.53
NOTES:
*1 Landfill fees increased $138,122.55 and is due to an increase in tipping fee rates. Landfill fees at 2/16 were
$441,083.96 compared to $318,414.62 at 2/15 for an increase of $122,669.34. Delinquent fees at 2/16 were
$121,597.71 compared to $106,184.46 at 2/15 for an increase of $15,413.25.
*2 Remediation increased $294,880.15 and includes $265,000.00 for post closure and $29,880.15 interest.
*3 There is no encumbrance balance at 2/29/16.
*4 Fund balance increased $3,841,056.46. The beginning balance was $27,730,771.72 and includes adjusting entries,
budget controls for FY16($75,138) and year to date revenue less expenditures of $1,328,744.83.
40
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund Balance
February 29, 2016
FUND 12 LANDFILLFY16FY15YTD
REVENUES2/29/162/28/15Actual
AppropriatedActualActualVariance
Interest Charge0.002,246.812,299.79(52.98)
Interest on Bank Deposits60,000.0037,719.6540,319.54(2,599.89)
Salvage and Surplus0.0048,688.0084,673.35(35,985.35)
Sanitary Landfill Fees5,080,500.003,425,095.732,903,567.54521,528.19
Charges to County0.00254,051.18207,052.4246,998.76
Charges to Winchester0.0073,282.2059,968.1613,314.04
Tire Recycling120,000.0060,250.24120,996.45(60,746.21)
Reg.Recycling Electronics60,000.0028,635.0025,404.013,230.99
Greenhouse Gas Credit Sales21,275.003,668.2817,606.72
Miscellaneous60,000.00234.00343.00(109.00)
Wheel Recycling120,000.000.0010,491.47(10,491.47)
Renewable Energy Credits116,262.0092,430.4295,149.18(2,718.76)
Landfill Gas To Electricity394,620.00231,002.06303,129.53(72,127.47)
Waste Oil Recycling1,920.537,506.19(5,585.66)
State Reimbursement Tire Operation0.000.000.000.00
TOTAL REVENUES6,011,382.004,276,830.823,864,568.91412,261.91
Operating Expenditures5,391,520.002,167,160.011,987,838.94179,321.07
Capital Expenditures1,351,332.00780,925.981,313,583.02(532,657.04)
TOTAL Expenditures 6,742,852.002,948,085.993,301,421.96(353,335.97)
Excess(defiency)of revenue over
expenditures1,328,744.83563,146.95765,597.88
Fund Balance Per General Ledger27,655,633.7224,580,175.143,075,458.58
FUND BALANCE ADJUSTED 28,984,378.5525,143,322.093,841,056.46
41
ORDINANCE
April 13, 2016
The Board of Supervisors of Frederick County, Virginia hereby ordains that,
effective July 1, 2016, Section 155-51 (Tax imposed) of Article XIV (Transient
Occupancy Tax) of Chapter 155 (Taxation) of the Code of Frederick County, Virginia be,
and the same hereby is, amended by enacting an amended Section 155-151 (Tax
imposed) of Article XIV (Transient Occupancy Tax) of Chapter 155 (Taxation) of the
Code of Frederick County, Virginia, as follows (deletion is shown in strikethrough and
bold underline
addition is shown in ):
CHAPTER 155 TAXATION
Article XIV Transient Occupancy Tax
§ 155-51 Tax imposed.
In addition to all other taxes of every kind now or hereafter imposed by law, there is
2.5%
hereby imposed and levied on each and every transient a tax equivalent to 2% of
the total amount paid for room rental by or for any such transient to any motel.
th
Enacted this 13 day of April, 2016.
Charles S. DeHaven, Jr.,
Chairman ____ Gary A. Lofton ____
Robert A. Hess ____ Robert W. Wells ____
Blaine P. Dunn ____ Gene E. Fisher ____
Judith McCann-Slaughter ____
A COPY ATTEST
__________________________
Brenda G. Garton
Frederick County Administrator
1
NOTICE OF PUBLIC HEARING
FREDERICK COUNTY, VIRGINIA
The Board of Supervisors of Frederick County invite comments on
comments may be presented at the Public Hearing scheduled at:
7:00 p.m., Wednesday, March 23, 2016 at County Administration Of
For the purpose of the public hearing on March 23, 2016, written
Kent Street, Winchester, Virginia 22601, or may be presented to
23, 2016, is encouraged to call the County Administrator's offic
of the budget is published for information and planning purposes
contemplated expenditure unless and until there has first been m
PROPOSED FY 2016-2017 BUDGET
ADOPTEDPROPOSEDDIFFERENCE
2015-20162016-2017
GENERAL OPERATING FUND:
Revenue147,513,644162,706,58315,192,939
Non-Revenue7,300,0000-7,300,000
TOTAL REVENUE - GENERAL OPERATING FUND154,813,644162,706,5837,892,939
GENERAL OPERATING FUND:
Expenditures62,372,18466,034,1363,661,952
Transfer to Adult Detention Center5,103,2985,299,912196,614
Transfer to Airport Operating62,995133,64270,647
Transfer to EDA Fund572,948570,245-2,703
Transfer to School Operating72,076,06874,734,3272,658,259
Transfer to School Debt14,626,15115,934,3211,308,170
TOTAL EXPENDITURES - GENERAL OPERATING FUND154,813,644162,706,5837,892,939
NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND:
Revenue14,235,51615,115,447879,931
Non-Revenue725,046746,02920,983
Transfer from General Operating Fund5,103,2985,299,912196,614
TOTAL REVENUE - NRADC FUND20,063,86021,161,3881,097,528
NORTHWESTERN REGIONAL ADULT DETENTION CENTER FUND:
Expenditures20,063,86021,161,3881,097,528
FREDERICK-WINCHESTER LANDFILL FUND:
Revenue6,011,3826,389,470378,088
Non-Revenue75,138645,965570,827
TOTAL REVENUE - LANDFILL FUND6,086,5207,035,435948,915
FREDERICK-WINCHESTER LANDFILL FUND:
Expenditures6,086,5207,035,435948,915
DIVISION OF COURT SERVICES FUND:
Revenue608,182669,58761,405
Non-Revenue12,45733,56721,110
TOTAL REVENUE - DIVISION OF COURT SERVICES FUND620,639703,15482,515
DIVISION OF COURT SERVICES FUND:
Expenditures620,639703,15482,515
SHAWNEELAND SANITARY DISTRICT FUND:
Revenue708,900689,900-19,000
Non-Revenue102,126252,948150,822
TOTAL REVENUE-SHAWNEELAND SANITARY DISTRICT FUND811,026942,848131,822
SHAWNEELAND SANITARY DISTRICT FUND:
Expenditures811,026942,848131,822
AIRPORT OPERATING FUND:
Revenue2,220,2331,668,926-551,307
Transfer from General Operating Fund62,995133,64270,647
TOTAL REVENUE - AIRPORT OPERATING FUND2,283,2281,802,568-480,660
AIRPORT AUTHORITY OPERATING FUND:
Expenditures2,283,2281,802,568-480,660
LAKE HOLIDAY SANITARY DISTRICT FUND:
Revenue800,570779,998-20,572
LAKE HOLIDAY SANITARY DISTRICT FUND:
Expenditures800,570779,998-20,572
EMS REVENUE RECOVERY FUND:
Revenue1,501,0001,802,974301,974
EMS REVENUE RECOVERY FUND:
Expenditures1,501,0001,802,974301,974
ECONOMIC DEVELOPMENT AUTHORITY FUND:
Revenue2507,2507,000
Transfer from General Operating Fund572,948570,245-2,703
TOTAL REVENUE - ECONOMIC DEVELOPMENT AUTHORITY FUND573,198577,4954,297
ECONOMIC DEVELOPMENT AUTHORITY FUND:
Expenditures573,198577,4954,297
SCHOOL OPERATING FUND:
Revenue75,952,85978,173,6562,220,797
Transfer from General Operating Fund72,076,06874,734,3272,658,259
TOTAL REVENUE - SCHOOL OPERATING FUND148,028,927152,907,9834,879,056
SCHOOL OPERATING FUND:
Expenditures147,559,188152,342,6384,783,450
Transfer to School Nutrition Fund07,0007,000
Transfer to Textbook Fund469,739558,34588,606
TOTAL EXPENDITURES - SCHOOL OPERATING FUND148,028,927152,907,9834,879,056
SCHOOL CAPITAL PROJECTS FUND:
Non-Revenue500,0003,000,0002,500,000
SCHOOL CAPITAL PROJECTS FUND:
Expenditures500,0003,000,0002,500,000
SCHOOL NUTRITION SERVICES FUND:
Revenue5,118,8355,080,114-38,721
Non-Revenue1,508,0991,582,64374,544
Transfer from School Operating Fund07,0007,000
TOTAL REVENUE - SCHOOL NUTRITION SERVICES FUND6,626,9346,669,75742,823
SCHOOL NUTRITION SERVICES FUND:
Expenditures6,626,9346,669,75742,823
SCHOOL DEBT SERVICE FUND:
Revenue337,043370,52433,481
Non-Revenue273,291103,290-170,001
Transfer from General Operating Fund14,626,15115,934,3211,308,170
TOTAL REVENUE - SCHOOL DEBT SERVICE FUND15,236,48516,408,1351,171,650
SCHOOL DEBT SERVICE FUND:
Expenditures15,236,48516,408,1351,171,650
SCHOOL PRIVATE PURPOSE FUNDS:
Revenue75,00075,0000
SCHOOL PRIVATE PURPOSE FUNDS:
Expenditures74,85075,000150
Transfer to Textbook Fund1500-150
TOTAL EXPENDITURES - SCHOOL PRIVATE PURPOSE FUNDS75,00075,0000
SCHOOL TEXTBOOK FUND:
Revenue804,840888,85884,018
Non-Revenue625,8151,219,249593,434
Transfer from School Operating Fund469,739558,34588,606
Transfer from School Trust Funds1500-150
TOTAL REVENUE - SCHOOL TEXTBOOK FUND1,900,5442,666,452765,908
SCHOOL TEXTBOOK FUND:
Expenditures1,900,5442,666,452765,908
NREP OPERATING FUND:
Revenue4,917,9085,104,109186,201
Non-Revenue341,330300,000-41,330
TOTAL REVENUE - NREP OPERATING FUND5,259,2385,404,109144,871
NREP OPERATING FUND:
Expenditures5,234,2385,394,109159,871
Transfer to NREP Textbook Fund25,00010,000-15,000
TOTAL EXPENDITURES - NREP OPERATING FUND5,259,2385,404,109144,871
NREP TEXTBOOK FUND:
Non-Revenue15,00040,00025,000
Transfer from NREP Operating Fund25,00010,000-15,000
TOTAL REVENUE - NREP TEXTBOOK FUND40,00050,00010,000
NREP TEXTBOOK FUND:
Expenditures40,00050,00010,000
CONSOLIDATED SERVICES FUND:
Revenue3,600,0003,600,0000
CONSOLIDATED SERVICES FUND:
Expenditures3,600,0003,600,0000
TOTAL REVENUE - ALL FUNDS368,820,813388,293,87919,473,066
Less Transfers Between Funds92,936,34997,247,7924,311,443
NET REVENUE - ALL FUNDS275,884,464291,046,08715,161,623
TOTAL EXPENDITURES - ALL FUNDS368,820,813388,293,87919,473,066
Less Transfers Between Funds92,936,34997,247,7924,311,443
NET EXPENDITURES - ALL FUNDS275,884,464291,046,08715,161,623
TAX RATES
Property Taxes - Rates per $100 of assessed value
CurrentProposed
Real Estate$0.56$0.64
Personal Property$4.86$4.86
Qualifying Personal Property for Volunteer Firefighters$2.25$2.25
Antique Vehicles$0.00$0.00
Mopeds$0.00$0.00
Mobile Homes$0.56$0.64
Aircraft$0.01$0.01
Business Equipment$4.86$4.86
Machinery and Tools$2.00$2.00
Contract Carrier Classified Vehicles$2.00$2.00
The total value of real estate in Frederick County that is exemp
At the proposed tax rate of $0.64/$100, the foregone tax would b
Machinery and Tools are assessed on declining values based on ac
YearAssessment Ratio
160%
250%
340%
4 and all subsequent years30%
Vehicle License Taxes
Vehicles other than motorcycles$25 each
Motorcycles$10 each
Business and Professional Occupational License Taxes
Contracting, and persons constructing for their own account for $0.16 per $100 of gross receipts
Retail sales$0.20 per $100 of gross receipts
Financial, real estate, and professional services$0.58 per $100 of gross receipts
Repair, personal, and business services$0.36 per $100 of gross receipts
Wholesale merchants$0.05 per $100 of purchases
All other Business and Professional Occupational License Taxes w
forth in Article XVI of Chapter 155 of the County Code.
CurrentProposed
Meals Tax (of gross receipts)4.0%4.0%
Transient Occupancy Tax (of gross receipts)2.0%2.5%
Shawneeland Sanitary District Taxes
CurrentProposed
Unimproved Lots$190 per lot$190 per lot
Improved Lots$560 per lot$560 per lot
Unimproved - External Users$190 per lot$190 per lot
Improved - External Users$560 per lot$560 per lot
Lake Holiday Sanitary District Taxes
Buildable Lots$678 per lot$678 per lot
Unbuildable Lots$264 per lot$264 per lot
Lots owned by Lake Holiday Country Club, Inc. (property owners a
Buildable Lots$678 per lot$0 per lot
Unbuildable Lots$264 per lot$0 per lot
Star Fort Subdivision Taxes/Fees
$60 per lot$60 per lot
Street Light Fees
Oakdale Crossing, Stephens City$60 Annually$60 Annually
Green Acres$25 Annually$25 Annually
Sanitary Landfill Fees
CurrentProposed
Commercial/Industrial$47 per ton$47 per ton
Construction Demolition Debris$42 per ton$42 per ton
Municipal Solid Waste$14 per ton$18 per ton
Municipal Sludge$32 per ton$36 per ton
Miscellaneous Rubble Debris$12 per ton$12 per ton
All other taxes and fees imposed by Frederick County will remain
adopted by the Board of Supervisors, or authorized pursuant to s
CHERYL B. SHIFFLER
FINANCE DIRECTOR
FREDERICK COUNTY, VIRGINIA