HomeMy WebLinkAbout037-20 (FY2020-2021BudgetAmendment(FY2019-2020GeneralFundYearEndFundBalance)) BOARD OF SUPERVISORS
RESOLUTION
FISCAL YEAR 2020-2021 BUDGET AMENDMENT
WHEREAS, Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as Amended, the
Frederick County Board of Supervisors,meeting in regular session on October 14, 2020, took the
following action:
NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2020-
2021 Budget be Amended to Reflect.-
General
eflect:General Fund and County Ca itap l Projects Fund Supplemental Appropriations in the Amount of
$9,800,000. This amount represents General Fund FY 2019-2020 yearend fund balance in
excess of 20% to be transferred to the County Capital Fund per the Board of Supervisors adopted
policy.
ADOPTED this 140 day of October, 2020.
Charles S. DeHaven, Jr., Chairman Aye Shawn L. Graber Aye
J. Douglas McCarthy Aye Robert W. Wells Aye
Blaine P. Dunn Absent Gene E. Fisher Aye
Judith McCann-Slaughter Aye
m._
Kris C. Tiem, e
Cle , Board of isors
County of Frederick, Virginia
BOS Res. 037-20
M076CE OF
PUBLIC HEARIN
The Frederick County Board of Supervisors will
hold a Public Hearing on Wednesday,October
14,2020,7:00 P.M.,in the Board of Supervisors'
Meeting Room,County Administration BufldiN,
1.07 North Kent Street,Winchester,Virginia, to
Consider the Fallowing:
Amendment to the 2020.2021 Fiscal Year
Budget. Pursuant to Section 15.2-2507 of the
Code of Virginia,1950,as Amended,the Board of
Supervisors will Hold a Public Hearing to Amend
the Fiscal Year 2020.2021 Budget to Refiect:
General Fund and County Capital Projects Fund
Supplemental Appropriations In the Amount of
$9,800,000. This Amount Represents General
Fund FY 2019-2020 Year End Fund Balance in
Excess of 20°1.to be Transferred to the County
Capital Fund Per the Board of Supervisors
Adopted Policy.
Amendment to the Frederick County Code,
Chapter 158 Vehicles and Traffic, Article
IV Law Enforcement of Private Roads and
Streets,by the Addition of Section i58-18.1,
Lake Frederick Subdivision, The Purpose of
this Proposed Amendment is to Designate the
Roads and Streets within the Lake Frederick
(Shenandoah)Subdivision as Highways for Law
Enforcement Purposes.
Amendment to the Frederick County Code,by
Repealing Chapter 86 Festivals fn its Entirety,
Inquiries concerning the above items) may
be addressed to the Office of the County
Administrator between the hours of 8:00
AM and 5:00 PM, Monday through Friday,
107 North Kent Street, Winchester, Virginia
22601 (540) 665.5666, Any subject iile(s),
including the full text of any ordinance or of any
other item(s)to be adopted are available at the
Office of the County Administrator.
The Board and staff are following current
recommendations for social distancing and
pdblie gatherings.The meeting will be broadcast
via Cable Channel 16 and will be live streamed
on the website at www.icva.us7�OSMeetfnns
Citizens preferring not to attend the meeting to
speak are encouraged to submit comments to
the Board via:
Electronic commenting on the county website
at Www.fcva.us1BO8Meetings (Click on the
eComment'to submit your comments.)
Email to county staff Karen Vacchfo at kvacchlo@
fcva.us or Ann Phillips at ann.phillips@fcva,us
by noon on the day of the meeting.
Mail to October 14 Public Hearing Comments,
107 N.Kent St.,Winchester,VA 22601,include
your name,address and magisterial district.
In person by calling the Deputy Clerk at 540- The
fl 722-8273 to arrange to drop off your comments.
nches$er Stu
` interested citizens may appear before the Board
to speak on the above item(s).The agenda is Wednesday
available online at wWw.fcva.uS1B0SMeetin0s October 7,2020
and at the Frederick County Administrative
Offices, 107 North Kent Street,Winchester,
I Virginia.
Jay Unbbs
DepatyCounty Administrator
County of Fmderlck,virginia
WvrW.fcva.us
t
19 V1
MOULT E OF
P BILM 1AMARU 0
The Frederick County Board of Supervisors will
hold a Public Hearing on Wednesday,October
14,2020,7.00 PX,in the Board of Supervisors'
Meeting Room,County Administration Building,
107 North Kent Street,Winchester,Virginia,to
Consider the Following:
Amendment to the 2020-2021 Fiscal Year
Budget. Pursuant to Section 15;2-2507 of the
Code of Virginia,1950,as Amended,the Board of
Supervisors will Hold a Public Hearing to Amend
the Fiscal Year 2020-2021 Budget to Reflect
General Fund and County Capital Projects Fund
Supplemental Appropriations in the Amount of
$9,800,000. This Amount Represents General
Fund FY 2019-2020 Year End Fund Balance in
Excess of 20%to be Transferred to the County
Capital Fund Per the Board of Supervisors
Adapted Policy.
Amendment to the Frederick County Code,
Chapter 168 Vehicles and Traffic, Article
IV Law Enforcement of Private Roads and n
Streets,by theiAddition of Section 1.5818.1,
Lake Frederick Subdivision. The Purpose of
this Proposed Amendment is to Designate the
Roads and Streets within the Lake Frederick
(Shenandoah)Subdivisloi"as Highways for Law
Enforcement Purposes.
Amendment to the Frederick County Code,by
Repealing Chapter 86 Festivals in Its,Entirety.
Inquiries concerning the above item(s) may
be addressed to the Office of the County
Administrator betwoon the hours of 8:00
AM and 5:00 PM, Monday through Friday,
107 North Kent Street, Winchester, Virginia
22601 (540) 666-5666, Any subject file(s),
including the full text of any ordinance or of any
other Item(s)to be adopted are available at the
Office of the County Administrator.
fo
The Board and staff are following current
recommendations for social distancing and
public gatherings.The meeting will be broadcast
via Cable Channel 16 and wfli be live streamed
on the website at www fava aslB05Meetinc�s.
Citizens preferring not to,attend the meeting to
speak are encouraged to submit comments to
the Board via:
i -
Electronic commenting on thecounty website
at www.tcva.us/B0SMes1Ings (Click on the
Worriment to submit your comments.)
Email to county staff Karen Vacchie at kvacchio@
feva,us or Ann Phillips at ann.phillips@fova.us
by noon on the day of the meeting.
Mail to October 14 Public Hearing Comments,
107 N.Kent St.,Winchester,VA 22601.Include
i your name,address and magisterial district.
in person by calling the Deputy Clerk at 540-
722.8273 to arrange to drop off your comments.
Interested citizens may appear before the Board Wine-pester Stu
to speak on the above item(s).The agenda is
available online at www.fcva.usfBOSMeefings Wednesday
and at the Frederick County Administrative September 30,2020
Offices, 107 North Kent Street,Winchester,
Virginia.
Jay E.Tlbbs
Deputy County Administrator
County of Frederick,Virglnta.
www.fcva-Us
FINANCE COMMITTEE REPORT to the BOARD OF SUPERVISORS
Wednesday,September 16,2020
8:00 a.m.
107 NORTH KENT STREET,WINCHESTER,VIRGINIA
A Finance Committee meeting was held in the Board of Supervisors Room at 107 North Kent Street on
Wednesday,September 16,2020 at 8:00 a.m.
ATTENDEES:
Committee Members Present: Judith McCann-Slaughter,Chairman;Charles DeHaven;Jeffrey
Boppe;Angela Rudolph-Wiseman;and non-voting liaisons William Orndoff,Treasurer and Seth
Thatcher,Commissioner of the Revenue.
Committee Member Absent: Robert Wells.
Staff present: Cheryl Shiffler, Finance Director; Kris Tierney, County Administrator;Jay Tibbs,
Deputy County Administrator; Rod Williams,County Attorney;Steve Hawkins,Sheriff Major;
Aleck Beeman,Sheriff Captain;and Jason Robertson, Parks& Rec Director.
ITEMS REQUIRING ACTION BY BOARD OF SUPERVISORS:
(�)Items 3 and 4 were approved under consent agenda.
1. The Sheriff requests a General Fund supplemental a ro riation in the amount of$20,559.80.
This amount represents the sale of surplus and will be used towards the purchase of a new
cruiser($13,409.23)and a building at the impound lot($7,150.57). No local funds required.
This request was tabled last month pending yearend information. See attached information,
p.3-4. The committee recommends approval.
2. The Sheriff requests a General Fund supLlemental appropriation in the amount of$45,020.68
to purchase a building for the impound lot. Of this amount$5,000 is a donation received and
$40,020.68 is a carry forward of unspent insurance proceeds from damage to a tent in 2018.
See attached information, p.5-7. The committee recommends approval.
3. (1)The Sheriff requests a General Fund supplemental appropriation in the amount of
$2,726.26. This amount represents reimbursement from an auto claim to be used for vehicle
repair. No local funds required. See attached memo, p.8-10.
4. (1)The Parks& Recreation Director requests a General Fund supplemental appropriation in
the amount of$152,890. This amount represents a carry forward of unspent funds for the
completion of construction documents for Old Charlestown Road Park. See attached
memo, p. 11.
NO ACTION RE URED;
1. The Finance Director provides information on the Sheriff's overtime. See attached, p. 12- 17.
2. The Finance Director presented FY 2020 Year End financial information and requests a public
hearing for a General Fund and County Capital Fund supplemental appropriation in the amount
of$9,800,000. This amount represents General Fund fund balance in excess of 20%to be
transferred to the Capital Fund. See attached information, p. 18-33. The committee
recommends advertising for public hearing and reached consensus to proceed cautiously on
FY21 budget items that were on hold pending yearend information.
INFORMATION ONLY:
1. The Finance Director provides a Fund 10 Transfer Report for August 2020. See attached,
p.34.
2. The Finance Director provides financial statements ending August 31,2020. See attached,
p.35-45.
3. The Finance Director provides an FY 2020 Fund Balance Report ending September 10, 2020.
See attached, p.46.
4. The FY20 year-end open purchase orders have been provided by the County and the Schools.
See attachments, p.47-56.
Respectfully submitted,
FINANCE COMMITTEE
Judith McCann-Slaughter, Chairman
Charles DeHaven
Jeffrey Boppe
Angela Rudolph-Wiseman
By Cher b& S s�
Cheryl B.Shiffler, Finance Director
2
County of Frederick
Year Ended June 30, 2020
h
DO
FREDERICK41
3 '�yd si ° af'✓ -
In Summary, what are the County's
year-end General Fund numbers?
• Actual Revenues $199,801 ,407
• Actual Expenditures $19810071137
Revenue and Expenditure detail on following slides
2
18
Budgeted Revenue
FY 20 BUDGET FY20ACTUAL
FY19 ACTUAL FY20 BUDGETED FY20 ACFUAL VARIANCE VARIANCE
'Property Taxes 126,371,336 131,452,356 133,285,244 1,832,888 6,913,908
Other Local Taxes 37,937,989 39,117,454 40,818,039 1,705,585 2,880,050
Permits I Fees 2,188,701 2,050,249 2,282,193 231,944 93,492
Fines 1 Forfeitures 31306 357,000 248,111 (108,889) (651785)
Rev.from Use of Prop. 1,272,034 890,898 998,794 107,896 (273,240)
Charges for Services 3,003,140 3,230,476 2,344,290 (886,186) (658,850)
Miscellaneous 361,292 215,671 167,637 (48,034) (193,655)
Recovered Casts 3,422,091 1,867,534 3,832,192 1,984,658 410,101
Transfers 1 0 3,783,655 3,783,655 0 3,783,655
State/Fed 11,676,671 12,145,243 12,041,252 (103,9911 364,581
TOTALS 186,547,150 195,105,536 199,801,407 4,695,871 13,254,257 s
'Includes reininursament for PPTRF
3
Property Taxes
FY 20 BUDGET FY 20 ACTUAL
FY 19 ACTUAL FY 20 BUDGETED FY 20 ACTUAL VAPANCE VARIANCE
Real Estate 61,915,140 63,039,628 64,794,941 1,755,313 2,879,801
Public Service 2,460,734 2,700,000 2,864,071 164,071 403,337
Personal Property 51,694,935 55,613,228 54,971,122 (642,106.) 3,276,187
Machinery and Tools 7,863,862 8,000,000 8,206,790 206,790 342,928
Short Term Rental Tax 269,180 180,000 222,106 42,106 (47;074)
Penalties l Interest 1,724,175 1,500,000 1,743,443 243,443 19,268
Admin Fees-Treasurer 443,310 419,500 482,771 63,271 39;461
TOTALS 126;371,336 131,452,356 133,285,244 1,832,888 6,913;908
•Encpudes stale reimbursement fa,PPTRA
19
Other Local Taxes
MO BUDGET FY20 ACTUAL
FY19 ACTUAL FY20 BUDGETED FY20 ACTUAL VARIANCE VARIANCE
Sales Tax 14,344,226 15,501,372 16,037,304 54932 1,693,078
Communications Tax 1,145,332 1,250,000 1,419,231 (130,769) (26,101)
Utility Taxes 3,739,977 3,500,000 3,773,932 273,932 33,955
Business License 7,563,050 7,000,000 8,589,974 1,589,974 1,026,924
Motor Vehicle Decals 2,758,367 2,500,000 2,838,190 338,190 79,823
Bank Stock&Franchise 476,944 500,000 532,223 32,223 55,279
Taxes on Wills&Recordation 1,782,444 1,667,000 2,068,695 401,695 286,251
Meals&Room Taxes 6,094,860 7,156,032 5,626,992 (1,329,040) (267,868)
Street LightslStar Fort Fees 32,789 38,050 31,498 (6,552) (1,291)
TOTALS 37,937,989 39,112,454 40,818,039 1,705,585 2,880,050
5
Permits I Fees
FY20BUDGEF FY20 ACTUAL
FY19ACTUA€ FY20 BUDGETED H20ACTUAL VARIANCE VARIANCE
Dog License 43,202 42,000 49,243 3,243 2,041
Land Use Appliaton Fees 6,375 2,900 3,500 600 -2,875
Development Review Fees 326,812 421,153 409,038 •12,115 82,226
Building Permits 1,234,314 1,173,750 1,375,754 202,004 121,440
Fled+ abtdramat 272,705 220,980 278,035 57,055 5,330
Land Dis taxe Permits 269,733 175,316 157,101 -18,215 -112,632
lksc. 5;322 6,000 4,197 •1,603 -1,125
SignPermits 4,100 5,270 6,575 1,305 2,475
Fire Permils and hspedom 2,820 2,880 2,750 -130 -70
TOTALS 2,185,383 2,050249 2,282,193 231,944 96,810
6
20
Unspent Budgeted Expenditures
by category
FY20 AMENDED
FY 19 ACTUAL BUDGET FY 20 ACTUAL FY20 VARIANCE
Administration 12,986,320 16,815,252 15,449,194 1,366,058
Judicial 2,770,777 3,113,246 2,790,910 322,336
Pubtc Safety 38,895,000 43,827,405 41,536,208 2,091,197
Public Works 5,418,469 7,832,818 6,291,241 1,541,577
Health l Welfare 9,422,160 10,917,419 9,959,361 958,058
Comminity College 81,080 81,308 81,308 0
Parks Rec.&Cultural 7,315,857 8,012,068 6,999,476 1,012,592
Community Development 2,155,810 2,196,677 2,123,753 72,924
Transfers 101,937,478 117,759,490 113,375,686 4,383,804
TOTAL 180,982,951 210,355,683 198,607,137 11,748,546
Detail Orel-md..fdl-nn page.
7
Budgeted Expenditures
by department
FY20 AMENDED
ADMINISTRATION FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Board of Supervisors 249,785 2,511,572 2,486,524 25,048
County Administrator 792,046 964,069 809,305 154,764
County Attorney 415,969 472,040 460,714 11,326
Human Resources 578,047 683,332 641,920 41,412
Independent Auditor 63,500 66,000 63,500 2,500
Comm.of Revenge 1,520,416 1,631,895 1,595,848 36,047
Reassessment 413,805 489,329 404,936 84,393
Treasurer 1,552,203 1,684,839 1,563,920 120,919
Finance 898,817 1,056,466 1,040,398 16,068
IT IGIS 2,080,875 1,911,264 1,828,094 83,170
MIS 617,725 661,730 656,178 5,552
Other 3,509,614 4,228,299 3,531,615 696,684
Electoral Board 88,968 233,639 167,642 65,797
Registrar 204,550 220,778 198,400 22,378
SUBTOTAL 12,986,320 16,815,252 15,449,194 1,366;059 .
8
21
Budgeted Expenditures
by department
4W
FY20 AMENDED
JUDICIAL FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Circuit Court 74,91.1 79,500 68,984 10,516
Gen.District Court 17,388 23,424 18,722 4,702
J&D Court 21,350 27,219 17,381 9,838
Cork 761,865 888,837 768,753 120,084
Law Library 14,893 12,500 11,969 531
Comm.Attorney 1,694,077 1,861,650 1,700,576 161,074
Victim Witness 386,293 220,116 204,525 15,591
SUBTOTAL 2,770,777 3,113,246 2,790,910 322,336
9
Budgeted Expenditures
by department
FY20 AMENDED
PUBLIC SAFETY FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Sheriff 15,684,035 16,905,881 16,571,632 334,249
Vol.Fire Depts 1,103,311 1,190,328 977,369 212,959
Ambul./Rescue 504,222 409,868 321,150 88,718
Jail I Juv,Detention 5,545,273 5,511,011 5,511,011 0
Juvenile Court 191,311 193,131 140,851 52,280
Inspections 1,376,295 1,472,958 1,396,495 761463
Fire&Rescue 13,059,017 16,087,094 15,104,777 982,317
Public Comm, 1,431,536 1,857,134 1,512,923 344,211
SUBTOTAL 38,895,000 4x,627,405 41,536,208 2,091,197
10
22
Budgeted Expenditures
by department
FY20 AMENDED
10`i PUBLIC WORKS FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
RoadAdrm. 10,347 18,500 8,393 10,107
Street LightslStar Ft 28,350 38,054 26,178 11,872
Engineering 433,291 426,419 414,653 11,766
Refuse Coflecton 9,702,927 3,539,574 2,533,518 1,006,056
Refuse Disposal 614,475 686,880 647,498 39,382
Lifter Control Grant 20,657 28,554 18,877 9,677
Maintenance Aft. 659,752 693,617 652,331 41,286
County Ofc.B€dg, 1,210,608 1,572,148 1,254,252 317,896
Ammal Shelter 738,062 829,068 735,541 93,527
SUBTOTAL 5,418,469 7,832,818 6,291,241 1,541,577
11
Budgeted Expenditures
by department
FY20 AMENDED
HEALTH/WELFARE FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Local Health Dept. 416,243 436,439 436,439 0
Ch.10 Board 396,673 416,507 416;507 0
Social Services 7,815,009 9,281,473 8,234,720 1,046,753
Area on Aging 63,000 63,000 63,000 0
Prop.Tax Relief 731,235 720,000 808,695 8.8,6&
SUBTOTAL 9,422,160 10,917,419 9,959,361 958,058
12
23
Budgeted Expenditures
by department
FY20 AM ENDED
COMMUNITY COUEGE FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARJANCE
Community College 81,080 81,308 61,308 0
SLIBTOTAL 81,080 81,308 81,308 0
FY20 AMENDED
PARKS,REC&CUL FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Parks/Rec.Admn. 1,044,913 1,346,441 1,124,886 221,555
RecCtr/Playgrnds 2,712,454 2,981,667 2,555,469 426,218
Clearbrook Pari~ 1,187,618 1,071,100 1,002,788 68,312
Sherando Park 1,217,540 1,394,640 1,098,133 296,507
Regional Library 1,153,332 1,218,200 1,218 200 0
SUBTOTAL 7,315,857 8,012,068 6,999,476 1,012,592
13
Budgeted Expenditures
by department
FY20 AMENDED
COMMUNITY DEV FY19 ACTUAL BUDGET FY20 ACTUAL FY20 VARIANCE
Planning 1,255,278 1,235,445 1,193,489 41,956
ECA 571,282 593,057 593,057
Zoning Board 2,933 7,821 1,504 6,317
Building Appeals 0 561 72 489
NSV Reg Comm, 70,351 74,348 74,348 -
Soil&Water 7,000 11,250 11,250
Extensions 248,966 274,195 250,033 24,162
SUBTOTAL 2,155,810 2,196,677 2,123,753 72,924
14
24
Budgeted Expenditures
by department
FY20AMENDED
TRANSFERS FY19 ACTUAL BUDGET FY20 ACTUAL I'Y20 VARIANCE
Transfers 1 Contingencies 109,937,478 117,759,490 113,375,686 4,383,804
SUBTOTAL 101,937,478 117,759,494 113,375,686 4,383,804
GRAND TOTAL 180,982,951 210,355,683 198,607,137 11,7481546
15
General Fund Unreserved Fund
Balance
$50 milli0n
Policy minimum $34.1 million
Capital transfers above $40.2 million
Current BCS Capital Fund$8.2 Million
Requesting$9.8 to be added to Capital Fund
Reductions include August Finance Committee, School and County
encumbrances, restricted funds and estimated carryforwards Staff
continues to work with departments on carryforwards
16
25
r
MINUTES
Frederick County Board of Supervisors
Budget Work Session
Wednesday,February 13,2019
5:30 P.M.
First Floor Conference Room,107 North Kent Street,Winchester,VA
ATTENDEES
Board of Supervisors:Chairman Charles S.DeHaven, Jr.;Vice Chairman Gary A.Lofton;
Blaine P Dunn;Judith McCann-Slaughter,J.Douglas McCarthy;Shannon G.Trout; and Robert W.
Welis were present, Staff present: Kris C. Tierney, County Administrator; C. William Orndoff, Jr,,
I
Treasurer;Jay E.Tibbs,Deputy County Administrator;Roderick B.Williams,County Attorney;Cheryl
B. Shiffler, 'Finance Director; Jennifer Place, Budget Analyst; Sharon Kibler, Assistant Finance
Director; Michael Marcianu, Human Resources Director, Scott Varner, IT Director; Mike Ruddy,
Planning Department Director; Karen.Vacchio,Public information Officer; Lenny Millholland,Sheriff;
Denny Linaburg, Fire & Rescue Chief; Jason Robertson, Director of Parks& Recreation;Tamara
Green,Social Services Director;Delsie Jobe,Social Services Administrative Services Manager,and
Ann W.Phillips,Deputy Clerk to the Board of Supervisors.
i Finance Committee Members present: Jeffrey Boppe and Angela Rudolph
i
CALL TO ORDER
__. Chairman DeHaven called the meeting to order at 5:35 p.m.
MCIALSEBYICES BUDGET OVERVIEW
Tamara Green, Director of Social Services, outlined her request for three new positions;
Child Protective Services Supervisor,Family Services Specialist 111,and Human Services Assistant I.
Ms.Green reviewed funding changes since the expansion of Medicaid and noted the State's
assurance of continuing to fund$238,000 per year to offset additional Medicaid program expenses.
The Board and staff discussed:the option of the department becoming a deviating slate
agency which would allow more flexibility and enable the County to assume human resources and
payroll functions for the department to reduce expenses,
PARKS AND RECREATION BUDGET OVERVIEW
Jason Robertson, Director of Parks and Recreation; provided an overview of his budget
requests, He noted that revenues have increased,and the fee recovery rate is very high with$0,55
in revenue for every$1.00 expended, He noted his top capita!priority would be Snowden Bridge
Park,depending upon the future of the old Frederick County Middle School.
COUNTY ADMINSTRATOR BUDGET UPDATE
Mr. Tierney reviewed priorities among the capital requests and the Board discussed the
listed priorities as well as the portable handheld radios currently being reviewed for replacement,
Minute Book 44
BDard of Supervisors Work Session of 2193!79
County of Frederick,Virginia
26
I
j
Mr.Tierney discussed the proposed County Capital Fund, He said staff proposes creating a
policy for an annual funding source that could be added to the current Board capital reserve or
I separately identified. He noted the current unreserved fund balance policy requires 17% (or two
I months)operating reserve. Mr,Tierney proposed establishing a policy that funds in excess of 20%
!! be transferred annually to a County Capital Fund, He added that creating a Capital Reserve f=und
would enable the Board to eliminate the use of Unreserved Fund Balance in the FY 24 proposed
budget The Board discussed annual review of the Capital Fund balance and its use for both short-
and long-term capital needs. By consensus, the Board agreed to establish a policy creating a
Capital Fund.
t
DIRECTIVES FOR MORE IINUBMIM
The Board and staff discussed the next steps in reviewing the budget. Mr.Tierney noted
that the Board's decision on maintaining the tax rate following the reassessment will be necessary
before staff can determine which priorities can be funded in the budget.
Supervisor Slaughter requested that the Finance Department review the previously supplied
budget scenario in light of identified cost reductions in operating expenses.
ADJOURN
There being no further business,the work session was adjourned at 6:28 p.m.
I Charles S.DeHaven,Jr. Kri
Chairman,Board of Supervisors Clerk,Board o vpervtsors
Minutes Prepared By:
Ann W.Phillips
Deputy Clerk,Board of Supervisors
Mlnule Book 44 �
Board or Supervisors SrVoik Session of 2113113
County at FredericK,Virg[Na
27
FY 2020-2021 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 25, 2020, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
THEREFORE BE IT RESOLVED by the Board of Supervisors of the County of Frederick,
Virginia, that the budget for the 2020-2021 Fiscal Year as advertised in The Winchester Star on
March 17, 2020, be hereby approved in the amount of$465,623,302.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2020-2021 fiscal
year be adopted and the funds appropriated as follows:
General Operating Fund $201,038,131
Regional Jail Fund 24,194,922
Landfill Fund 9,647,354
Division of Court Services Fund 591,882
Shawneeland Sanitary District Fund 0
Airport Operating Fund 1,904,997
Lake Holiday Sanitary district Fund 779,998
EMS Revenue Recovery Fund 1,867,217
Economic Development Authority Fund 540,351
School operating Fund 181,760,421
School Debt Service Fund 17,957,232
School Capital Projects Fund 4,415,900
School Nutrition Services Fund 7,581,744
28
School Textbook Fund 2,871,240
NREP Operating Fund 6,251,913
NREP Textbook Fund 20,000
Consolidated Services/Maintenance Fund 3,600,000
School Private Purpose Funds 500,000
BE IT FURTHER RESOLVED that the Board of Suoervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2020 assessment year as follows:
Property Taxes—Rates per 100 of assessed value
$0.61 Applied to real estate, including mobile homes
$4.$6 Applied to personal property including
business equipment
$2.25 Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
$0.01 Applied to aircraft
Zero tax Applied to antique vehicles and mopeds
$2.00 On declining values to be applied to
machinery and tools. The declining values are
60%for year one,50%for year two, 40%for
year three, and 30%for year four and all
subsequent years.
$2.00 On apportioned percentage of book values to
be applied to Contract Classified Vehicles and
equipment
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Business and Professional Occupational License Rates
Contractors $0.16 per$100 of gross receipts
Retail $0.20 per$100 of gross receipts
Financial, Real Estate, and Professional $0.55 per$100 of gross receipts
Services
Repair, personal and business services $0.36 per$100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale $0.05 per$100 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Other General Taxes
Meals tax 4%of gross receipts
Transient Occupancy tax 3.5% of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$50 Per ton for commercial/industrial
$45 Per ton for construction demolition debris
$20 Per ton for municipal waste
$38 Per ton for municipal sludge
$15 Per ton for Miscellaneous Rubble Debris
Shawneeland Sanitary District Taxes
$190 Unimproved Lots
$660 Improved Lots
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Lake HoliclaV Sanitary District Taxes
$678 Buildable Lots
$264 Unbuildable Lots
Lots owned by Lake Holiday Country Club, Inc.
$0 Buildable Lots and Unbuildable Lots
Star Fort Subdivision Taxes Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing$40 annually
Fredericktowne $42.50 annually
Green Acres $25 annually
BE IT FURTHER RESOLVED that appropriations are hereby authorized for the central stores
fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, length of service fund, special grant awards fund, employee benefits fund,
maintenance insurance fund, development project fund,sales tax fund, commonwealth sales tax
fund, unemployment compensation fund, Forfeited Assets Program, Four-For-Life Funds, Fire
Programs, and Economic Incentive funds equal to the total cash balance on hand at July 1, 2020,
plus the total amount of receipts for the fiscal year 2020-2021. The County Capital Fund and Fire
Company Capital appropriation will include the current year appropriation plus any unused funds
at the end of the fiscal year 2020. The County Capital appropriation shall include funds
transferred to other capital funds for classification purposes.
BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30,2020,
are re-appropriated to the 2020-2021 fiscal year to the same department and account for which
they are encumbered in the 2019-2020 fiscal year.
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BE IT FURTHER RESOLVED that the construction fund projects are appropriated as a
carryforward in the amount that equals the approved original project cost, less expenditures and
encumbrances through June 30, 20120.
BE IT FURTHER RESOLVED that the budget for Shawneeiand Sanitary District will be
appropriated at a later date and is not included in this budget resolution.
Enacted this 8th day of April, 2020.
Charles S. DeHaven,Jr., Chairman Aye Shawn L. Graber No
1 Douglas McCarthy No Robert W. Wells Aye
Blaine P. Dunn Aye Gene E. Fisher Aye
Judith McCann-Slaughter Aye
A COPY ATTEST
Kris C. ier
Frederick County Administrator
Copy to: Finance Director
Treasurer
Commissioner of Revenue
BOS Res, #068-20
4/9/2020 9:35 AM
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Amendment to the 2020-2021 Fiscal Year Budget
Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as Amended,the Board of Supervisors will
Hold a Public Hearing to Amend the Fiscal Year 2020-2021 Budget to Reflect:General Fund and County
Capital Projects Fund Supplemental Appropriations in the Amount of$9,800,000. This amount
represents General Fund FY 2019-2020 yearend fund balance in excess of 201 to be transferred to the
County Capital Fund per the Board of Supervisors adopted policy.
RESOLUTION
FISCAL YEAR 2020-2021 BUDGET AMENDMENT
WHEREAS, Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as Amended,the Frederick
County Board of Supervisors, meeting in regular session on,5eptember 23,2020,took the following
action:
NOW,THEREFORE,BE IT RESOLVED, by the Board of Supervisors that the FY2020-2021 Budget be
Amended to Reflect:
General Fund and County Capital Pro'ects Fund Supplem6rital-Appropriations in the Amount of
$9,800,000. This amount represents General Fund FY 2019=202.0 yearend fund balance in excess of 20%
to be transferred to the County Capital Fund perthe Board of Supervisors adopted policy.
Upon a motion made by and,a.seconded by
the above budget amendment and supplemental appropriation was by the following
recorded vote:
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