February 10 2021 Board_Budget_Work_Session_Agenda -r
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AGENDA
BOARD OF SUPERVISORS
BUDGET WORK SESSION
WEDNESDAY, FEBRUARY 10, 2021
5:00 PM
BOARD MEETING ROOM
107 NORTH KENT STREET, WINCHESTER, VIRGINIA 22601
1. Call to Order
2. Information requested/discussed at January 27, 2021 work session:
A. Parks and Recreation Director— discussion of new positions
B. Scenario Overview
3. Adjourn
COUNTY of FREDERICK
w Kris C. Tierney
® County Administrator
540/665-6382
Fax: 540/667-0370
E-mail: ktierney@fcva.us
MEMORANDUM
TO: Board of Supervisors
FROM: Kris C. Tierney, County Administrator
RE: Budget Scenarios for Feb. 10 Work Session
DATE: February 8, 2021
Please see the attached spreadsheet which depicts the four budget scenarios, as we understood
the request, along with a second spreadsheet indicating the detailed budget reductions that
would be required with each of the four scenarios. The total dollar value of budget reductions
required for each scenario is shown in the blue highlighted column on both spreadsheets.
Scenarios
Scenarios C and D include the use of reassessment revenue, Scenarios A and C do not include
any additional FY 22 funding for the school system (no split) whereas Scenarios B and D include
the traditional 57/43 funding split between the General Fund and the schools. Only Scenario C
(use of the reassessment and no split)includes additional General Fund positions and a 5 percent
COLA/Merit.
None of the four scenarios presented includes funding for new and replacement capital. In
Scenarios C or D staff would suggest appropriating the $2.7 million windfall derived from the
reassessment for one-time purchases such as capital.
Of the four scenarios presented,Staff would prefer Scenario D. It provides for a COLA(although
less than desired)and partial funding for a projected health insurance increase. (We are currently
in the process of issuing an RFP for health insurance and anticipate information on insurance
renewal with Anthem will be available in late February.) However. Scenario D does not include
sufficient funding for any General Fund positions. Positions would only be available through
additional reductions or via additional revenue.
107 North Kent Street 0 Winchester, Virginia 22601
Scenario A-Revene Neutral RE Tax Rate Scenario B-Revenue Neutral RE Tax Rate Scenario C-Current Tax Rate(61 Cents) Scenario D-Current Tax Rate(61 Cents)
No Revenue Growth Split 57/43 Revenue Growth Split No Revenue Growth or Reassessment Split 57/43 Revenue Growth or Reassessment Split
FY 21 Operating Revenue $197,322,231 FY 21 Operating Revenue $197,322,231 FY 21 Operating Revenue $197,322,231 FY 21 Operating Revenue $197,322,231
FY 22 Revenue Growth $3,700,000 FY 22 Revenue Growth $3,700,000 FY 22 Revenue Growth $3,700,000 FY 22 Revenue Growth $3,700,000
FY 22 Program Specific Revenue $1,000,000 FY 22 Program Specific Revenue $1,000,000 FY 22 Program Specific Revenue $1,000,000 FY 22 Program Specific Revenue $1,000,000
FY 22 General Fund Revenue $202,022,231 FY 22 General Fund Revenue $202,022,231 FY 22 Reassessment Revenue $5,500,000 FY 22 Reassessment Revenue $5,500,000
FY 22 Revenue Sharing with Schools $2,109,000 $207,522,231 FY 22 Revenue Sharing with Schools -$2,109,000
FY 22 General Fund Net Revenue $199,913,231 FY 22 Reassessment Sharing with Schools -$3,135,00
$202,278,231
FY 22 General Fund Operating Requests $206,546,646 FY 22 General Fund Operating Requests $206,546,646 FY 22 General Fund Operating Requests $206,546,646 FY 22 General Fund Operating Requests $206,546,646
FY 22 General Fund Operating Reductions $4,524,415 FY 22 General Fund Operating Reductions $6,633,415 FY 22 General Fund Operating Reductions -$1,500,000 FY 22 General Fund Operating Reductions $4,268,415
$202,022,231 $199,913,231 FY 22 General Fund Positions $1,000,000 $202,278,231
FY 22 Contingency/Salary Survey Funding $1,475,585
$207,522,231
What is Funded in General Fund What is Funded in General Fund What is Funded in General Fund What is Funded in General Fund
COLA-2.5% $1,600,000 No Salary Increases COLA/Merit-5% $3,200,000 COLA-2.5% $1,600,000
Contingency $100,000 No Contingency Contingency $100,000 Contingency $100,000
Health insurance renewal 15%.Plan changes Health insurance renewal 15%.Plan changes Health insurance renewal 15%.Plan changes Health insurance renewal 15%.Plan changes
allow for 10%increase $1,000,000 allow for 5%increase $500,000 allow for 10%increase $1,000,000 allow for 10%increase $1,000,000
Additional Funding to Schools in FY 22 $0 Additional Funding to Schools in FY 22 $2,109,000 Additional Funding to Schools in FY 22 $0 Additional Funding to Schools in FY 22 $5,244,000
No New Positions No New Positions New Positions No New Positions
4 Firefighter/EMT
6 Sheriff positions
No Captial Funded in Operating Budget No Captial Funded in Operating Budget No Captial Funded in Operating Budget No Captial Funded in Operating Budget
$2.75 m Windfall from Reassessment-could possibly be used $2.75 m Windfall from Reassessment-could possibly be used
No Windfall from Reassessment No Windfall from Reassessment for capital purchases for capital purchases
2/8/20218:57 AM
FY 2021-2022 BUDGET REDUCTIONS FOR SCENARIOS
Budget Reductions Scenario A Scenario B Scenario C Scenario D
Tuition Assistance(1203) 262,500 262,500 262,500 262,500
Salary Survey(1203) 125,000 125,000 125,000 125,000
Benefit Management System(NEW)$45,000 yearly(1203) 45,000 45,000 45,000
Salary adjustments for eight positions(w/fringes)(1209) 20,515 20,515 20,515
Salary adjustment for one position(w/fringes)(1210) 2,148 2,148 2,148
Architectural/Design Fees Sunnyside(1224) 100,000 100,000 100,000
Blue Ridge Legal Services-NEW REQUEST(1224) 4,591 4,591 4,591
Public Defender's Office-NEW REQUEST(1224) 41,782 41,782 41,782
Other Cont-software upgrade required by state(1301) 63,231 63,231 63,231 63,231
Requested supplements to staff salaries(2102/2105) 60,015 60,015 60,015
Overtime Sheriff 200,000 200,000 200,000 200,000
Part-time Sheriff 100,000 100,000 100,000
Pay increase for all Sheriff's Office employees(+fringes) 692,918 692,918 692,918 692,918
Gasoline(3102) 50,000 50,000 50,000
Office Supplies(3102) 26,260 26,260 26,260
Vehicle and Powered Equipment(3102) 17,800 17,800 17,800
Police Supplies(3102) 41,812 41,812 41,812
Uniforms(3102) 50,000 50,000 50,000
Lord Fairfax EMS Council-increase in request(3203) 800 800 800
Overtime Fire&Rescue 107,755 107,755
ALS Tuition Assistance(3505) 36,000 36,000 36,000
Motor Vehicle Insurance-Volunteer Association(3505) 151,506 151,506 151,506
Other Contractual Services(4203) 218,000 218,000 218,000
Health Dept Increase request(5101) 37,387 37,387 37,387
NCS Increase request(5205) 10,413 10,413 10,413
The Laurel Center increase request(5316) 4,000 4,000 4,000
LFCC Increase request(6401) 8,332 8,332 8,332
Title&range changes(7109/7110) 16,727 16,727 16,727
Library Increase request(7302) 78,850 78,850 78,850
NSVRC Increase request(8107) 5,047 5,047 5,047
Merit/COLA 1,600,000 3,200,000 1,600,000
Contingency 200,000 300,000 200,000 200,000
Hold 2 F&R Positions approved for FY 2021 142,912
Hold 8 F&R Positions approved for FY 2021 1 571,648
Total 4,521,301 6,650,037 1,543,649 4,270,634
General Fund Reductions needed per spreadsheel 4,524,415 6,633,415 1,500,000 4,268,415
Difference 1 (3,114) 16,622 43,649 2,219
1 2/8/2021 8:56 AM