April 5 2016 Budget Work Session with FinanceCom MinutesA Budget Wark Session of the Frederick County Board of Supervisors and Finance
Committee was held on Tuesday, April 5, 2416 at 6:40 P:M., in the Board of Supervisors'
Meeting Room, 147 North Dent 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 PRESENT
Finance Committee member Bill M. Ewing; County Administrator Brenda G. Garton,
Assistant County Administrator Kris C. Tierney, Deputy County Administrator Jay E. Tibbs,
Commissioner of the Revenue Ellen Murphy, Treasurer C. William Orndoff, Jr., Finance
Director Cheryl B. Shiffler, Assistant Finance Director Sharon Kibler, Budget Analyst
Jennifer Place, County Attorney Rod Williams, HR Director Becky Merriner, Superintendent of
Schools Dr. David Sovine, School Board Members Dr. John Lamanna, Mike Lake, and
Frank Wright, Assistant Superintendent for Instruction Jim Angelo, and Executive Director of
Finance for Frederick County Public Schools Lisa Frye.
CALL TO ORDER
Chairman DeHaven called the work session to order.
Administrator Garton stated the purpose of the work session was to try to "zero in" on a
tax rate and a fund balance amount, if any. She went on to say this would enable the budget to
be adopted at the Board's April 13, 2016 meeting.
Supervisor Wells stated he had no problem with the budget expenditures as presented and
the proposed $4.48 tax rate.
Supervisor Hess echoed Supervisor Wells' thoughts. He went on to say the discussions
have not centered on the expenditure side, but rather the revenues.
In response to some questions raised at the last work session, Supervisor Fisher provided
an update on the landfill and the proposed tipping fee increase. He also provided an overview of
the landfill's $33 million cash reserve.
Treasurer Orndoff asked to see a copy of the numbers and stated that he would like to
move this discussion to a Finance Committee meeting.
Chairman DeHaven stated that could be accommodated.
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Supervisor Dunn stated he could not support the $0.08 increase, but he wanted to support
enough of an increase to enable the School Board to get the funds from the State. He went on to
say that he was looking at a lower tax rate increase, possibly a $0.03 to $0.035 range. He stated
that he would like to have discussions next year on the 57 °l0 -43 °!o historic split between the
schools and the county.
Supervisor Lofton stated he did not like taking money out of fund balances however,
Social Security recipients have not seen an increase and a number of residents have not seen their
investments grow; therefore, he was not comfortable going cold turkey this year. He supported
using a small amount of fiend balance this year. He noted he was in the $0.04 -$0,05 maximum
for a tax increase with approximately $1 -$2 milIian in fund balance.
Supervisor Slaughter expressed her appreciation for staff's work to reduce the budget
requests. She noted this budget focused on public safety and Frederick County Public Schools
with the addition of firefighters, deputies, and increased funding for schools. She suggested a
reduction in the proposed amount for the contingency fund and not fund it with a tax increase.
She went an to say that she could not support the proposed $0.08 tax increase. -She suggested a
$0.04 tax increase using $2 million from fund balance. She noted this would provide more
money to Frederick County Public Schools. She stated it appeared sales tax revenues were
trending favorably.
Supervisor Ewing stated a proposed $0.08 tax increase for raises was not good practice.
He agreed with the $0.04 tax rate with $2 million from fund balance proposal outlined by
Supervisor Slaughter.
Supervisor Fisher stated he liked that proposal as well.
Supervisor Dunn stated he was uncomfortable with a $0.04 or 7% tax increase and he
would have a hard time approving it.
The majority consensus was to move forward with a $0.04 tax increase with $2 million
from fiend balance.
Supervisor Slaughter stated the Board had made strides this year to break away from the
use of fund balance, but some amount of fund balance needed to be used in order to bridge the
gap.
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Supervisor Hess stated that all of the board members shared the same goals and
recogni,�ed the proposed expenditures were needed. He stated there were differences in how to
fund the budget.
Supervisor We11s stated that he thought the Board got to a point where they needed to be.
Chairman DeHaven stated he was pleased with the budget. process and with haw
everyone has worked and the Board ended up in a responsible place.
UPON A MOTION BY VICE - CHAIRMAN FISHE�t, SECONDED BY
SUPERVISOR LOFTON, THERE BEING NO FURTHER BUSINESS TO COME
BEFORE THIS BOARD, THIS WORK SESSION IS HEREBY ADJOURNED.
Charles S. DeHaven, Jr.
Chairman, Board of Supervisors
renda G. Garton
Clerk, Board of Supervisors
Minutes Prepared By: �.
Jay E. ib
Deputy Clerk, Board of Supervisors
Minute Book Number 41
Board of supervisors Budget Work Session with
p'inance Committee on 04 /flS /16