Loading...
032-21 (FY2021-2022BudgetAmendment(CountyCapitalFund$26,100,000)) i ` BOARD OF SUPERVISORS RESOLUTION FISCALYEAR 2021-2022 BUDCAMENDMENT 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 27, 2021, took the following action: NOW, THEREFORE, BE IT RESOLVED,by the Board of Supervisors that the FY 2021- 2022 Budget be Amended to Reflect: ` General Fund and County Capital Projects Fund Supplemental Appropriations in the Amount of $26,100,000. This amount represents General Fund FY 2021-2022 yearend unreserved fund balance in excess of 20% to be transferred to the County Capital Fund per the Board of Supervisors adopted policy. ADOPTED this 13 nd day of October, 2021. Charles S. DeHaven, Jr., Chairman Aye Shawn L. Graber Aye J. Douglas McCarthy Aye Robert W. Wells Aye Blaine P. Dunn Aye David D. Steginaier Aye Judith McCami-Slaughter Aye M X !Mary Beth Price Interim Clerk, Board of Supervisors County of Frederick, Virginia Res. No. 032-2I COUNTY of FREDERICK Finance Department Cheryl B. Shiffler (41 Director 5401665-5610 Fax: 5401667-0370 E-mail: cshiffle@fcva.us TO: Board of Supervisors FROM: Cheryl B. Shiffler, Finance Director DATE: October 16, 2021 SUBJECT: Public Hearing for Capital Fund Frederick County has adopted a Capital Funding policy that transfers amounts in the General Fund Unreserved Fund balance that exceed 20% of the General Fund operating budget. A General Fund Supplemental Appropriation is required to transfer these funds to a Reserved Capital Fund. A County Capital Fund Appropriation is required to spend the funds in the Capital Fund. Currently, the Unreserved Fund Balance is $68 million. The amount that is subject to transfer is the amount greater than $41.9 million. The difference of $26.1 million is being requested to be appropriated. A draft resolution for the Board's consideration is attached. 107 North Kent Street e Winchester, Virginia 22601 TIC PUBLIC HEARING ; to are The Fiederick County Board of Supervisors will hold a Publra st a Hearing on Wednesday, October 27, 2021, 7,00 PM in the€ On. Board of Supervisors' eating Room, County Administrationi i the Building,. 107 North Kent Street, Winchester, Virginia, to ps7€ Consider the Following: s ton call Consider Aduptlon of Amended Articles of Incorporation i 90efor the Frec�erigle County Sanitation Author'i d/b/a ' on Predenck Water,pursuant to Section 1'5.2-5140 of the Colla s of Virginia (120,as Arraendatt).The Primary Purposes o't e lewd �ncr�cr!fs are to Enable the Authority to Prov€de for a Water In4ui les concerning the above item(s) may be addressed to at !and Sewer Systern Outside Frederick County in the Future ancd the '"ffloe of the County Administrator between the hours of + all Renee the Aufti-o,'s lean of Existence for 50 Years, Copies 5.00 Alit.. and 5:04 Pint, Monday through Fitd2y, n of the proposed Amended Articles of Incorporation are ; 107 North Kent Street, Winchester Virginia 22601 (544) 6N, Available at the Office of the County Administrator, 107 North 5666.Any subject file(s), including the full text of any ordinance Kent Street,3rd.F€oor,Winchester,Virginia, or of any other item (s) o be adapted are available at the Office - of the County Administrator, _-- __-__ The board and staff are following current recommer'd ttions for Amendment to the 2029-2022 Fiscal Year Budget-Pursuant scolat distancing and public ga$herings. The mat- i7r will be to Suction 15.2-2507 of the Cade of. Virginia, 1950 as t�road:ast via Cable.Channel 1.6 and Will be live sf e:!:act on Amended, the Eoard of Supervisors w- o a u blit Hearing the vcabsite at www.feva.us/HdSMeetings. Citizee:s cferriner car€the Frederick County Public School's Request to Amend the f to attend the meeting to speak are encouraged t-, submi '..: NOTICE OF PUBLIC HEARING The Fredenckc County 130a rd of.Suppervisors will hold a Pubire Hearing on Wednesday, Qctober R. 2021, 7:00 PIN., in the Board of Su ervisors' Meeting Room, County AdMimstraUon �8j.Admg,. 107 North. Kerif Street; W-Inches er Virginia,: to . . ,Consrd&-Ihe Following: Coi's I'd erAdo tioh of Amended.Articles•.of Incorporation for the ,fredpenck County Sanitation Authorr dlbla Fredet ii;k 1Nater pursuant to Section 15 2-5140 of;t e Gide. of vii inia X1950;a5 Amended The Pnmaty Purposes o n ehts are to Enabie`the utl'riiy to.Prourde f9r a Water and Sewer System Outside Frederick County in the'Future and Renew the Authority.s Terrn of Existence for 50 Years. Codes flfi the Proposed Amended Articles of :incorporation are Aararl,t 'at the Office 6f the County.4drninistratar, 107 North Keit reet,3rd"Flour•;Winchester,Vrrgrnia;. -------------- Arnendmerit to the 2021.2022'Fiscal Year Budget---P ursuant' to Sectl6n 15.2-2607 of the Code of Virginia, .1950` as Axnended'the Soard of Supervisors,A o a70blic Hearing; ori the Frederick County Public 5chooFs Request fo end'the Fiscal Year 202 -2022 Budget to Reflect a School,Operating Fund Sere lemental Appropriation In 't f L ''I nt o �,7�32�J its t mount ep.resents encan escue l�$n ct A�of 2021 Element,2rryand' ecgridary $, I Fnlergencyy 12eiref'.1 rinds (F5S>=R li in' the Ari�ount of $1:0 793,76'8 89 for School Facili Repairs and improvements to Enable .Operations of Seho0 s to Reduce Risk of Uirus Transmission and.Exposure:to Environmental Health hazards and to Support Student Health Needs in Addition.to.Addressing SiudentV�".dentic, Social,-Emotional °Mental Health Needs;: . and Leamiri Loss;�and the Coronavirus State and Local Fiscal Recovery: bunds {:CSLFR'F) m •the Arnoorat of $2 769;D4 Atfocated b.y the United States Departmentof the Treasury to Piovide Emergerisy Fvn mri b Support Uenhlation' Replacement and,Improvement�rojects. -- --. `. Electronic commenting on the Bounty website of WWW fcva uslBosmeetings{Click an the 'eComment to sulamrt. Amendment to the 2024 2022 Fiscal Year.Budget -Pursuant. your comments,) io Section 15 2-2501'- of, the Coder, of Virginia 1 1950 as: �°naended,the Board of Supervisors ayi o a-Piiialic Hearin Email tta county staff.Karen Vkchio at kvacchio@fcva.us or to Ar�iend the Frsoal Year 2024 2022:budget tcf.Deflect::Oenera Araya Phillips at annKphrliGps@fcvaus by,riaon on the day,of the n and :County Capital Prpleats 1=und Supplemefr meeting , A ions in lt�a`e K o9nt o ts.. mc�unM. `M�epents: entero un Unreserved ,N1atlto:octtfber 2,7 1?ublic Hearing Cornmehfs 107 N Kent`St Fuiitf 13aiance in lrjccess o 2Q°lo tqf be Craalsf�pre, to tt7e VV i- esteg VA 22601:.liadude your shame, address;:and Oa4;urailr Capita! Ful�tl {'er !fie Board of Supervisors Adoptef magisterial district Paiz peL58n by 4alling the bept{ty Cferlr'at `54'W22 8273 to rtan,e tp drbp off youT':cnrrrine.Fixs 1nq'wahes concernih the above item(s) rhay be addressed to the'"Ofjoe of the.County Administrator betw,e.�n the hours of -� 13`00 AM and 6`00 M Monday th7ough Friday, Interested eltitens rna9M appear oefore the.Board to speak on Ib7 North Keht.Street, Winchester VIrgmia 22601 (540) 665-: the almvo item{{s The agenda is available online_ at , 58t`i6 An si b�ect file{s),including the fu11 tex�t•;of any,ordriryaitrce www fevatuo'lB0$i eetin s� and at the Frederick County. or of stay otherr hems)"to be adopted are available at th'e•Office � dministrative Offices, 107 North Kent Street; Wlnchesten, x f.the iCounty Admii tstrator...., It rgilaia. 'The.Board.and staff are folloiivin current reVommer}datioris for Mary?Price social distancing and public gahervrigs Tlae°nl�eeting'a�pili be trite"rim CountyAdrnlnrstrator broadcast Via Ckaie C annet 1 and°rNiCle E)hr$strearrad rzri Ctt�y of prederick;Virginia the website at wwwtoevva.i�s/BZ3hllerags Cti�erfs {areferrip vVwMffcva,us not to attend tine meeting to speak are encouraged to sutairiif commerh to the Board via. - e Westchester Star 7hQrS6y October 14,2021 COUNTY of FREDERICK Finance Department Cheryl B. Shiffler 141 Director 540/665-5610 Fax: 540/667-0370 E-mail: cshiffle@fcva.us TO: Finance Committee and Board of Supervisors FROM: Cheryl B.Shiffler, finance Director DATE: September 10,2021 SUBJECT: Finance Committee Agenda A Finance Committee meeting will be held in the Board of Supervisors meeting room at 107 North Kent Street on Wednesday,September 15,2021 at 8:00 a.m. 1. The FCPS Executive Director of Finance provides FY 2021 Year End Financial Reports and is available for discussion. See attached information, p,4-29. 2. The Finance Director presents FY 2021 Year End financial information and requests a public hearing for a General Fund and County Capital Fund supplemental appropriation in the amount of$26.1 million. This amount represents General Fund fund balance in excess of 20%to be transferred to the Capital Fund. See attached information, p.30-53. 3. The FCPS Executive Director of Finance requests School Operating Fund and General Fund supplemental appropriations in the amount of$454,276.12. This amount represents FY 2021 unspent restricted funds. See attached memo, p.54. 4. The FCPS Executive Director of Finance requests a public hearing for a School Operating Fund supplemental appropriation in the amount of$13,562,792.89. This amount represents American Rescue Plan Act(ABPA)funds received directly by the schools for ESSER III and CSLFRF. See attached memo, p.54. S. The FCPS Executive Director of Finance requests School Capital Projects Fund transfer from the County Capital Fund in the amount of$4,264,552. This amount represents unspent FY 2021 unobligated School Operating funds to be used for the purchase of(19)school buses and other capital projects. See attached memo, p.54. 107 North Kent Street• Winchester, Virginia 22601 Finance Committee Agenda September 15, 2021 Page 2 6. The Deputy County Administrator requests a Capital Projects fund transfer from the County Capital fund in the amount of$18,006,724. This amount represents funds needed for the public safety radio system replacement. See attached memo, p.55. 7. The Zoning Administrator requests a Development Projects and a General fund supplemental appropriation in the amount of$175,000. This amount represents funds needed for the completion of Yardmaster Court. Of that amount,$85,000 is local funds required. See attached memo, P.56. 8. The Sheriff requests a General Fund supplemental appropriation in the amount of$26,260. This amount represents a carry forward of unspent FY 2021 funds to be used for the purchase of M5 Office software. This item was returned to the Committee for further discussion. See attached memo, p.57-58. 9. The Parks& Recreation Director requests a General Fund supplemental appropriation in the amount of$150,311. This amount represents a carry forward of unspent FY 2021 funds for the completion of the Old Charlestown Road Park Design. See attached memo, p.59. 10. The Parks& Recreation Director requests a General Fund supplemental appropriation in the amount of$101,000. This amount represents a carry forward of unspent FY 2021 funds for the completion of the Abrams Creek Trail Design. See attached memo, p.59. 11. The Parks& Recreation Director requests a General Fund supplemental appropriation in the amount of$55,000. This amount represents a carry forward of unspent FY 2021 proffer funds for the Bowman Amphitheater project. See attached memo, p.59. 12. The Fire& Rescue Chief request a General Fund supplemental appropriation in the amount of $2,076. This amount represents proceeds from the sale of a 1986 fire engine. No local funds required. See attached memo, p.60-61. 13. The Fire& Rescue Chief requests a General Fund supplemental appropriation in the amount of $48,250. This amount represents FY 2021 supplements for the volunteer fire companies. Due to an oversite by F&R,the FY 2021 payments were not distributed. Local funds required. See attached memo, p.62. 2 Finance Committee Agenda September 15, 2021 Page 3 14. The Public Safety Communications Director requests a General Fund supplemental appropriation in the amount of$155,792. This amount represents salary and fringes for the remainder of FY 2022 for(3)additional communications officers and (1)shift supervisor. This item has been approved by the Public Safety Committee. Local funds are required. See attached memo, p.63-66. INFORMATION ONLY 1. The Finance Director provides a Fund 10 Transfer Report for August 2021, See attached, p. 67. 2. The Finance Director provides financial statements ending August 31,2021. See attached, p.68-78. 3. The Finance Director provides an FY 2021 Fund Balance Report ending September 9, 2021. See attached, p. 79. 4. The FY 2021 year-end open purchase orders have been provided by the County and the Schools. See attachments, p.80-90. 3 7- .i dik LM V ■� O ,� may ' 1 I LMIt- LL o o .� a� va ILY 1 w 1,l"II! co :J R ff �_ B» C j LO Lo■ C L 00 U) (D CN V E C) Cv N N a ca v LL t� LL ,v ° o 3 LM ° � co � cu CD r ry w C _ xo cv — W U) • • A1C W OC O N N r` 1` 00 co L r> O cv CC) -:Zl- N R M CO C]7 N 00 F- -czl- C]7 -:zt- N CS] C37 cn r- V (=:) C37 O _ INC-� O LN C'rCCO ? CD C'r] N L� LL oC Cy> cr> cr> -:4- � d C 00 00 CC> LS S CY> CS N 00 00 N Lt a t"- � OC] � t-_ 0 O O 00 Cfl00 N OLC'.') CV Lr-) N N r- �_ C Y> pp CC7 ti �O r- Oo D C LA-,) J ti Ln 1-- -:a- Cv-) co C-0 Ln c > Lc.> Q 'd- CSD — C37 1- r- CCS -Zl- Ln C-> 1-- CY]_ � C`r'3_ v Co L r> CO Ln ON F- 00 C1 (=7 L r r d' � C1 (=T C(:5- CD (:5C D N r CC) Cvr] Ll-> N r,- CV-.) OO d� �- �_ -:zr -4- ti � Ln -.T-- C%4 N d'" N M N L}� CV © CrJ co LS a Q M C5� r- r- 1` OD ~F O N 6a LCA 1'� L(->7 C!I U-i 00 C37 N O C'r7 CC:) -ql- co 00 N_ N crg V fes- L'7 CC N oo OO CC c6 CICI- CW Cm O O CS> d' O O -Z*- c r> d" C= LA-) =) !-- F` N C---) M d` cy> r- 1-� �_ 00 LC C3> Nor] N N cr Cir? (M LL- cv-) -Zzr O r- N LrDI N r- r'l- Ch 43-) Ir- C3> Cal C0 43 Ln L.n C3 N ON_ CC) — Cil N d V � 00 co OO ti N C7 Q N 00 N_ N c3-) M_ 0o0 O—O © 00 O CM �O N N C� [�? N t� "V- d O 4- �. co a) CD J E _C-:>_ co U C/> CCT CUEE QD C;a 1iC- QD E2--� .� �- C:) N LL- !6.- L_ C _ Co [Q O' O � CV C5 �a C3 Q V 00 O CD CS] r— �--- ce> CA C]C - C`r? C14 �.� (37) LL- C7> N 00 r— O � w 00 cn Ln d7 C10 L) CV C'7 CJ V (=S (m 00 00 N �_ �� Lf7 Z O N -.ZZ C- C50 CO O Q C37 L It CAD N r► oC O N CC> N Cfl J LC] N 00 N r— O f� Q O (M LC'> O � Lam? N 1d CX7 C37 00 00 I— � (M� M � � N � Cfl cn M 00 co Q N - (m d- C.6 N Lr) N O Lr:) 00 C=) N C= Ln Ce> cv <-C> N � 00 N LL- W Cco O O O O 0 0 C- O O O O O O �i 0O O C=> OO_ O O00 _ C> O G7 C= O O � N r-_:- c-5 M O O 1— 1— Cao C=:) O Lt-) r— O N ti d' r - CL m 'd- N r- 00 U--) CS] C t' C'7 0 c'V Ir— LM r— N C� C-0 C'7 d Q N O O -;l- 1` C37 O_ �_ I` �_ d- r— N I-- — d" C� N C'r] N U-,> Q �--� C37 C-O r— O CV � 00 00 Q ti 00 C T> N N r— d- N IL O d' N � 00 r- M } CC] CY7 0 E >< CU 6 � H ® cn cn as CL? � CU f' C, O cz A W to C/3CD Cu LL- LU .L W U O as s= CQ � U - CD � a to CZ F ` cl--- OL- ME U5 a. Q w N ---- C Y> ^ C33 ^ C3> 00 i- Cjo O C2 N d- Cfl '� ti 00 CV N C> - C6N N dco C33 v O Ln cr) 00 oO 00 C� M C= M 00 C" 00 Co C" 3� h-•- C= Cr) N 'Czl- M C" wti CC) Lc5 Lf? C37 r T 00 C__) 0O 00 N 1` co C 6 �- O M d Z dC "ct N N C37 N C= CMS r i w c w Co 00 �- C= (M N d' C ) Lt> Lr,> (p CS) Lf? Lr.) m I` oo N CD 1` r N_ 1- C0 C37 r M d' "Zi- C=) 'C ) -:Zl- N — Clr,> r^ C'7 CO N CQ Q d- C " CS] CD 1-- C= 0 � M x Cfl Cn 00 -4- 00 Ln CD W> 00_ N OD C6 00 N N C6 >- — d" w C�l w N O C= N N Co t J C� O C= O O O C= CO 1` C7 00 O C= O O O C= O C37 0 CY7 O C= O O Lc C37 Cfl N Ln J op LX--) Lf? C= Lt] 1- O L-> CY7 CD LQ CC> I�- LC3 CO 1"- N 1� C37 C-'J CY. w it w N d` O C� Lr] N 00 C " Q O CY7 M �- C37 N C37 C37 (M C'o M_ N C D O7 � N CC> C D C*- O }� U 1� C37 M cri C]o N oO CC 1- oO Q C`7 1` 00 CY7 CV-) Cta N CV7 I` Ln 00 LID C=) CO 00 C-j M Oo N N LC] C= w � C= � C> (D Q en Q L.1. X cn = Nco cz ~ XLL. �.._ m Co C� H cn - o C-6 cn }, C cu � �' o co o Ca M as }, U:) U 7 m � m I— MEC/:) r— LA-> r— C-4c::> rn rn car Ln C J � rCV C� j � � C�� d I-- CV N 4=3 C'�lI Z N LC'7 d OC r LL L~ O � � C� - O LA-'> O Lt7 N '� r 1` ["r� CV CV [7Q V L. . CV Q7 �_ CY'? CV C'^r> C>C:p CC> CXD N �1 r CSS LA-7 LC'a C::> CC> C7 Lr> C::> C:Z> 1` J C:Y> CV C:X> <:7> C=:> CC::o LCA CDC) - 1` C11 _ � _ LC7 C53 CCti- I C'r7 cl CV LL dcz:)p C=p G LA-"> 4=7C7 CY'J 4� 1` O_ C 1` C77 � � CV C]Q C� AMP u CYC %r> <=5- CYa C�_ C.C'S_ LC-5-Lr- cc: LL_ c-> QO "r'- r-- O C`r] —� -zza- C O <-,-> LC7 C'r> C:=:> C37 I� Lr� C CV Lf? � [` <::> - � d Com? Lr> ti f 7 C",> CV �- d C'V C/] �I CU �, LL_ LL V 4a> _CL> � _ C=] rv- C/3 C3 -. Ce5 _ CO CV Cly - �-� JCi> CIL- G p C�4 4 (3> cz Cd3 C::Y7 ® I m WC/7 l� M CQ N 00 -c- O 00 -T- 1` Cc) V O o0 O CQ C37 1` C37 M Cc)Q L-) LfC00 1 �r--Lr.) N c) r--ti 00 C7 t-_ ti OC C7 1` Imo- M Lf7 r 1`+- Cr3 Cc) L Cc) M Cc) 1` M_ C0 .-t � C'r7 r OO 1` AMR LA-) C ) Lr3 N C0 00 -zj- 1` N C:Y> Q 00 I` O N Cc) O C37 Ln Lr-> Lf-) � N Ln Liz M M (=> U-> N U C,r LC 7 00 O C37 r d' N N r,-:- C"> O r - M 00 ql- Cc) LCA O O I` O_ �_ N �_ `� '� N C-5- Cfl O Cc) N 00 N LuD 00 Cc) ti O I` 00 N 00 CD Lr-.) v �--� 00 Lr:) O C37 U-> C=) 1` ``t C57 C37 F- r-- 00 O 1` -c- C'7 N_ 00 CQ Cc)_ Ma mZ Lu L� Cc) CS7 00 V-- r-- 00 CCS C37 d" LLJ Qv C'7 C�? Lf7 Cc) r-- 00 Ln CV'> 00 CQ 4 ¢ CS CQ , - r,- r-- N C37 N c%-:) N �� = " cr � Cc) ~ N CC5, C5 CC N ,IW _ dO 00 r 00 Co C'7 CQ E` C37 r O � Cc) O r- Lr-> 00 C'7 " N C+ M -q3- 1-- CO --C-- C=) O CC r CDr> v (Ml C'r7 LCA 1` �--� C37 ce> C37 Li'l 00 (m N 1`, Cc) Q "d !` Lt7 N C57 (:" qv-- CY7_ CtD © L� N Cc) O c)CN M 00 � r .moi Ct? ca o a`3 H U) °'Co o U cru O U "� cn o 3 C:) co w -m! -p CB E i E CL Z U CL U °' LL � r O CV C� L.f7 00 M M r O 00 � 2-11 U O Lf"> C77 L O I` CO -:Zr I` LO I• CO d' N r Q cc> 00 CD LS':) LO r O_ C=) CO N_ d' CO M q*-_ p[ M O i` O M 00 N 00 CO Q N r M M N C37 N I` r-- 00 00 r O t'V LL- co LO C3> U-> I` I�- LO Q M 00 U7 M OO 00 r M tet- OO I`- L7 I— I` tx�l N_ 0-3, CO M M �_ M r O r L.f7 N M 00 CO -z:r CO A M M 00 M LM `Cr I— CO I— O CO I` 00 rl- O I` LO M M OO d' CO U-�o I:zr CO O M CO d' N N (-->_ N ■� L.L. }r a D C.0 r d- L,) O r r M d" N CO I` LO O Lij M O M I` O 1` Ln C37 O CO I` ti 1` C3,) O d' I` N_ O �_ cn M_ 00 q0 I� I` I``_ cn LO L� w r d" M M CO N r M OO cci N r CO CO C36 (D �' N co CO CO O O m co L=') O7 C3) � I-- M CS M co -'r I` C-0 Lt OO O L O CO m r r N LO N LULL- � L(] d' CO O Cao C-0 00 I-Ir 00 L N O dr Q N O r N O M N cn C37 ti r L.C7 M I— CD LO 00 CD C37 CO O r-- CO 00 d' r pf CX3 C37 O r M L.6 --:f M C=5 OJ CO r I� 00 O U 00 O CO d- CO O O CO dr N LO M CO CY> � - 00 d- CO LO d' LO O 00 CO LO r r � �-! C r r r r M Ln N r } LL- C> L act u. N © Z3 Q 'cn �+ C„) = E C> w o DC - (D Cll « G/) x_ m cn cia o -::c Q -6 C7 N � ca 72 _Z - cn cin "� C _ � Q m U U = � U EL I U CO 00 00 C ) M r d- CO O -za- O CM N d' N 00 M P` O N_ -r- O_ L pC N N 0 M L N I` � Q r O O � I-- N M N t.57 r 00 Cao O L CO U-) -r- 1` m 1` 1` HM I-- O O_ f` tt 00 N_ r-- N CO d' cri I� C6L V I-- � �- 00 I-- Cr) r�■■� Q 00 OO C� O O m N C0 LU C7 CA O co O � m � �_ CO CD C7 CO O) 00 = Lu O'. L CO r-7 L Cf7 M CK] xQ = N N 0 r- 00 N CO LU CO "' 00 Z3 z3 J d- N � CV-) m c0 U-) O 00 N 00 LO co 1— N � cr r-- M P-- C3� Lo LO O 1-- 00 00 ti 00 O � O CO O O C3) Ca N N LL � O O -«-+ O co Q O t) &.- 3�: E 06 Co O L___ LU Liz O O 00 1` 00 LO O N U C.0 I` LO C.O 1` CO O CD 00 I` C37 _ N � ":I- LO pC 00 1— C37 00 Co O 00 1— I-- 00 M N LO 00 co O r-- C%,.) co O C'7 CO ; r-I m c'V Li- r- 00 C'7 N L47 00 L L Q r' CO 037 C= Imo- O M - O 00 M I�- N O_ M N � LO _ I- C3> 1` M M � P- 00 V C.C) 00 00 I-_ 00 C> I�- O N M O M t- C-0 O ■� � � � C9 � to r M 'r DN M O N C3> Co1:4- 00 1� LU CO d' '� 1` 0") CD � C� CD Z UJ C,-;� 1` 1` N 037 � 0-) -14 C9 x (, Lo N - — 00 OC=) � N--- LO Q = � m <t- O N LO N C37 r- W CLm oo � o � c� � C6LL- c1a L I N rn o LO I` M 00 M CO LL7 rn I`- N O Q c� M r O 00 �f- 1` M N t` r V— O c6 d- N C6 V Imo- 1- N r- 'd C3 3 C > r- M Q to M M LO M r- LO LO 0 > CO LO LO � N-- C-4 C` Q 1J� (D C7 cQ C 7 7 Q ® U c` o LL- 06 ClV mC? :> d? S2 CL. CO CL Lij j 00 � � M 00 00 00 00 N M C0 ~ Liz m m Cn C0 Q O d" M C0 co Ln Ln Cn m N_ pC Ln M q - 0-) CF) 00 Ln 00 Q N M M C.0 CD M N N m r-- r14 `N 1I! LL- J N 00 00 00 r- N 1` "Iqt co N � 00 0-) N 00 CO Ln v N I:zr CO O_ — t- 1` N C.0 M Ln H M o0 Ln I` LO O -::r r�- 00 C > V r N M N r- 00 C"7 Lf) M Ana Q I:zr OD C4 C-0 "zi- r- C]_ ■ N r C0 D c:> N N Ln C� d' O N C� LU C� OO C� CS) M M Lf7 00 OD m Ln r- M 00 M CO CO_ M r- I` CL t Z L u 00 N C37cy> 00 � CO M Cfl � 00 LL, co � M d- v co M � 00 00 r- x Q LUCO N - Cn LL LL- n M 00 M 00 00 r- r- N � J v--- CD 1` Ln CF) r` M LO -:I- d" Q M � Cn Ln d' 00 M N_ Ln N }� 00 Cn d' C6, 1` 00 N Ln V-_ V N M Id- Ln Ln CO cn Q � Ln C-0 C0 N_ ti N 0 N Cil LL. _ C= co O � U.) � C] � � CY] (3.) Cn U) tL? CU ,_� O CQ ® cn T z� U Q Ca c6 O C!� v `C -._, cls Cv Cu U CU CU rC/) C!) L +-• CCS pp C[5 =D O {L-. s= (L) Q) +_ Co C ci Cly W ft� D' _..J C) d LU O O C= � CBOT p C� d N M LO CV J m r - OO O CD L Q M O LO O r-- CO L O O d- I-- C-0 co O cr) C� CY> v M r-- M co r-- -::r M 00 �-- •� C C� o ti LL- CD O � E �u M O O O U-> � U7 N O O Z CL w CC> C6 Lri C1 O L" V' M -,- Lo C0 O I` D d- -qr Lo 00 N LU s� m t- LCL J O ti O OU M O N O OCD CO m H Cfl cr d- M CSO C 6 M r M C0 O U-'> < o0 07 O 00 O cv 4 uj F— < 0 ui mZ co W Q p N F a O O � , 00 Z M N CD Cfl I-- Ln N M r M Q co C: r M r N LL 0 v J N rl- m Ln C] d7 L Cvl�k cn N r— r a N_ Cw) r r H N Co N LO 00 00 00 ci cn m 00 m N N }� N E0000 ®_ m N 00 m C D N [x7 O 00 LO co CD N N CL 14W r r LL J I` M Ln r - 00 CSO L 00 00 LL CJ LO CO OO CJ r LO x 2i co m cy) m W CL m r N r r ti N L L.i- 00 00 to Cr) 00 M C:> co O d —J 00 CD 00 CY] O r - Ln N 00 00 C37 W 00 00 U C�# Lo O C3) r m Q r LO O CO N cr) C=) r N r r r-w C9 N } LL. MCC wo E- � � C) m c �, � co CO � C.] © C:) J C!3 OC (D Z3 C6 c .Q 5 C> -- CY)l CQ w = CU U a f� CL U colip t� r I E ur lqr 00 � m 1 ` a E o Q C-0 r F LO r` ti 00 O C3) P` Q u o M r` NT LO m U—) ' CC M 0-) c� N N O LM U oo �t Cfl d - � L6cNi Q O ~ N 00 O O 00 m CF) o N co �t LO P- Nt C] (N M 00 fid') M N N 00 E z O 00 t— P` CO CO N co N N Q N x UJ sz LL. M N CXJ O M M W u7 O P` 11-Ir M B Q �' O Lo M N O P-- J FM cY7 �- T— O M U O C F) P� T- Lr) N �q © � N LL J > cn O W O -2 Q O s.. N i�: 'C/) C _� 06 c: N o � © o �� � o V CL W N m Z W W w V Imo- 1`- CSS Z <--- CID d d- RIC CID CID OCO C'7 CID O OC7 CO La LCT LW RIC �_ c.r_ F-- CV C- 1` LCO Lrl CM QOCNJ _ O �t'a_ }r ---q C6 00 N W�mr, D C F> CY7 lXD W W o � C0 C(:> Csa Z 1-Le LU O CCC '7 r) N x d Cfl CC _ rO -q oD N N LUNN a� r"— � 00 Q CQ CQ V 1` I` O A♦ LC Q M cooCfl ♦� O M C— 00 } C37 con J act � z U CD cn �L N cn d � rt� i E LL #� .� 0 1 V -a v 0 LO 0 } co c:m cn �ucu E rn co � � � � aI.- E cn .i m4-1 LL >% cm r— Q) _0 a U Z Q •� Ca � a � E CD a) C: ry a) MINUTES Frederick County Board of Supervisors Budget Work Session Wednesday,February 13,2018 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. Wells were present. Staff present: Kris C. Tierney, County Administrator; C, William Orndoff, Jr., Treasurer;Jay E.Tibbs,Deputy County Administrator;Roderick B.Williams,County Attorney;Cheryl B. Shfffler, Finance Director; Jennifer Place, Budget Analyst; Sharon Kibler, Assistant Finance Director; Michael Marciana, 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. Finance Committee Members present: Jeffrey Bcppe and Angela Rudolph CALL To ORDER Chairman DeHaven called the meeting to order at 5:35 p,m. SOCIAL SERVICES BUDGET OVERVIEW Tamara Green, Director of Social Services, outlined her request for three new positions: Chifd Protective Services Supervisor,Family Services Specialist III,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 state 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 capital 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 Board of Supervisors Work Session of 2(13119 County of Fmderlck,Arginla 46 i 186 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 separately identified. He noted the current unreserved fund balance policy requires 17% (or two 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 Fund would enable the Board to eliminate the use of Unreserved Fund Balance in the FY 20 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. DIRECTIVES FOR MORE jNFQjdATION The Board and staff discussed the next steps in reviewing the budget. Mr. Ttemey noted that the Board's decision on maintaining the tax rate following the reassessment will be necessary before staft 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. f MMXWOW-- Charles S.DeHaven,Jr. � Kri Chairman,Board of Supervisors Clerk,Board o upervisors Minutes prepared By: an . f fps Deputy Clerk,Board of Supervisors i Minute Book 44 i Board of Supervisors Wark Session of 2113119 Courtly of Frederick,virgrnia 47 FY 2021-2022 BUDGET RESOLUTION WHEREAS a notice of public hearing and budget synopsis has been published and a public hearing held on March 24, 2021, 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 2021-2022 Fiscal Year as advertised in The Winchester Star on March 15, 2071, be hereby approved in the amount of$489,338,737. BE IT FURTHER RESOLVED that the County of Frederick budget for the 2021-2022 fiscal year be adopted and the funds appropriated as follows: A Non-School Categorical General Operating Fund $209,706,798 Regional Jail Fund 25,643,264 Landfill Fund 1.1,263,660 Division of Court Services Fund 473,935 Shawneeland Sanitary District Fund 981,768 Airport Operating Fund 2,023,033 Lake Holiday Sanitary District Fund 779,998 EMS Revenue Recovery Fund 1,984,041 Economic Development Authority Fund 647,926 School Operating Fund 194,975,704 Instruction Admin.,Attendance & Health Pupil Transportation 48 Operations and Maintenance Food Services Facilities Transfers—School Nutrition&Textbook Funds Technology School Debt Service Fund 18,897,606 School Capital Projects Fund 1,000,000 School Nutrition Services Fund 7,827,466 NREP Textbook Fund 20,000 Consolidated Services/Maintenance Fund 3,600,000 School Private Purpose Funds 550,000 School Textbook Fund 2,749,321 NREP Operating Fund 6,214.,217 BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick, Virginia, does herein adopt the tax rates for the 2021 assessment year as follows: Property Taxes—Rates per100 of assessed value $0.61 Applied to real estate, including mobile homes Applied to personal property including $4_$6 business equipment. Business Equipment assessed at 30% of original cost. $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 49 $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 Computer Equipment& Peripherals used in a Data Center.The declining values are 50%for $1.25 year one, 35%for year two, 20%for year three, 10%for year four and 5%for year 5 and subsequent years, 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 $0.58 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 4%of gross receipts (Jan. 2021-Sept. 2021) Meals tax 6% of gross receipts (Effective Oct. 1, 2021) Transient Occupancy tax 3.5% of gross receipts 50 Vehicle License Taxes $25 per vehicle and $10 per motorcycle Sanitary Landfill Fees $52 Per ton for commercial/industrial $47 Per ton for construction demolition debris $22 Per ton for municipal waste $40 Per ton for municipal sludge $17 Per ton for Miscellaneous Rubble Debris Shawneeland Sanitary District Taxes $190 Unimproved Lots $660 Improved Lots Lake Holiday Sanitary District Taxes $678 Buildable Lots $254 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 forthe central stores fund, special welfare fund, comprehensive services fund, county health insurance fund, school 51 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-Far-Life Funds, Fire Programs, and Economic Incentive funds equal to the total cash balance on hand at July 1, 2021, plus the total amount of receipts for the fiscal year 2021-2022. 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 2021. The County Capital appropriation shall include funds transferred to other capital funds for classification purposes. BE 1T FURTHER RESOLVED that funding for all outstanding encumbrances at June 30,2021, are re-appropriated to the 2021-2022 fiscal year to the same department and account for which they are encumbered in the 2020-2021 fiscal year. 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, 2021. Upon motion made by Supervisor Slaughter and seconded by Supervisor Stegmaier, the above resolution was passed by the following recorded vote: Charles S. DeHaven,Jr. Aye Blaine P. Dunn No Robert W. Wells Aye David D.Stegmaier Aye Shawn L. Graber No Judy McCann-Slaughter Aye J. Douglas McCarthy No A COPY TESTE: Kris C. Tierney Clerk, Board of Supervisors County of Frederick, Virginia BOS Res. #051.-21 52 Amendment to the 2021-2022 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 2021-2022 Budget to Reflect:General Fund and County Capital Projects Fund Supplemental Appropriations in the Amount of$26,100,000. This amount represents General Fund FY 2020-2021 yearend fund balance in excess of 20%to be transferred to the County Capital Fund per the Board of Supervisors adopted policy. RESOLUTION FISCAL YEAR 2021-2022 BUDGET AMENDMENT WHEREAS, Pursuant to Section 15.2-2507 of the Code of Virgin ia, 1950, as Amended,the Frederick County Board of Supervisors, meeting in regular session on (date TBD), 2020,took the following action: NOW,THEREFORE,BE IT RESOLVED, by the Board of Supervisors that the FY 2021-2022 Budget be Amended to Reflect: General Fund and County Capital Projects Fund Supplemental Appropriations in the Amount of $26,100,000. This amount represents General Fund FY 2020-2021 yearend fund balance in excess of 20%to be transferred to the County Capital Fund per the 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: 53