FinCmteAgendaPkt20221019A.Action Items
A.1.The County Attorney requests a General Fund supplemental
appropriation in the amount of $250.
This amount represents reimbursement for time and materials for a response
to a subpoena. No local funds required.
A.2.The WRA Executive Director requests an Airport Capital Fund
supplemental appropriation in the amount of $17,396.
This amount represents reimbursement for a surety company to cure a
default. No local funds required.
A.3.The Finance Director requests discussion and direction on FY 2023
funding for Laurel Ridge Community College.
While no signed MOU exists, Board of Supervisors' minutes indicate that
Frederick County and other localities agreed to fund the college. LRCC
provides the County and updated contract annually. The FY 2022 contribution
was $81,308. The FY 2023 requested amount is $92,094.
A.4.The FCPS Executive Director of Finance requests a School Operating
Fund and General Fund supplemental appropriations in the amount of
$266,148.45.
This amount represents a carry forward of FY 2022 unspent restricted grant
funds.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, OCTOBER 19, 2022
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
FIRST FLOOR CONFERENCE ROOM
107 N. KENT STREET
WINCHESTER, VA 22601
FinCmte20221019A1CoAttySA.pdf
FinCmte20221019A2AirportSA.pdf
FinCmte20221019A3LRCC.pdf
FinCmte20221019A4A5SchoolsSA.pdf
1
A.5.The FCPS Executive Director of Finance requests a School Operating
Fund and General Fund supplemental appropriations in the amount of
$1,023,546.
This amount represents FY 2022 unspent and unobligated School Operating
Fund funds. Funds will be used to provide support for the FY 2023 Capital
Asset Plan. Local funds are required.
A.6.The Court Services Director requests a Court Services Fund
supplemental appropriation in the amount of $65,000.
This amount represents additional one-time funds received from the
Commission on ASAP to assist with staffing shortages.
B.Items Not Requiring Action
B.1.The FCPS Executive Director of Finance provides FY 2022 Year-End Financial
Reports and is available for discussion.
C.Items For Information Only
C.1.The Finance Director provides an FY 2023 Fund Balance Report ending
October 14, 2022.
C.2.The Finance Director provides financial statements ending September 30,
2022.
C.3.The Finance Director provides a Fund 10 Transfer Report for September 2022.
FinCmte20221019A4A5SchoolsSA.pdf
FinCmte20221019A6CrtSvcs.pdf
FinCmte20221019B1SchoolsYrEnd.pdf
FinCmte20221019C1FundBalance.pdf
FinCmte20221019C2Financials.pdf
FinCmte20221019C3TransferRpt.pdf
2
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The County Attorney requests a General Fund supplemental appropriation in the
amount of $250.
This amount represents reimbursement for time and materials for a response to a subpoena.
No local funds required.
Attachments:
FinCmte20221019A1CoAttySA.pdf
3
107 North Kent Street • Winchester, Virginia 22601
COUNTY OF FREDERICK
Roderick B. Williams
County Attorney
540/722-8383
Fax 540/667-0370
E-mail rwillia@fcva.us
MEMORANDUM
TO: Finance Committee
FROM: Roderick B. Williams, County Attorney
DATE: September 23, 2022
RE: Supplemental appropriation request for revenue received in connection with
response to subpoena duces tecum
The County in August received a subpoena requesting that we produce records for use in
a litigation matter between two private parties. Specifically, the litigation matter involved a claim
by a former County employee against one of that individual’s subsequent employers. The law
firm for the subsequent employer issued the subpoena to the County, requesting extensive
documents concerning the individual’s previous employment by the County. The individual’s
County employment was in a public safety capacity and, as a result, our response to the subpoena
required a time-consuming review of many documents.
The law firm agreed to compensate the County $250.00 for its expenses, including for
time expended and out of pocket costs. We incurred out of pocket costs for the shipment of
responsive materials to the law firm. I therefore request appropriation of the revenue received
(copy of check received is attached) as follows:
$222.07 to 010-012020-3002-000-000 Professional Services – Other
$27.93 to 010-012030-5204-000-000 Postage & Telephone
Thank you.
Attachment
c.s. 9/20/22 3-010-018990-0001
4
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The WRA Executive Director requests an Airport Capital Fund supplemental
appropriation in the amount of $17,396.
This amount represents reimbursement for a surety company to cure a default. No local funds
required.
Attachments:
FinCmte20221019A2AirportSA.pdf
5
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: October 11, 2022
RE: Finance Committee Agenda Item | Supplemental Appropriation
The Winchester Regional Airport Authority requests a supplemental appropriation for its FY23
Airport Capital Fund in the amount of $17,396. This amount represents reimbursement from a
surety company to cure a default for the Runway 14 Obstruction Removal – Phase 2 Project at the
Winchester Regional Airport. No local funds required.
Revenue: 3 - 085 - 019110 - 0009, Local Capital Contributions
Expense: 4 - 085 - 081030 - 8801 - 000 – 206, Runway 14 Obstruction Removal Ph 2
We sincerely appreciate the support of Frederick County. Please advise if you have any
questions.
6
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The Finance Director requests discussion and direction on FY 2023 funding for
Laurel Ridge Community College.
While no signed MOU exists, Board of Supervisors' minutes indicate that Frederick County
and other localities agreed to fund the college. LRCC provides the County and updated
contract annually. The FY 2022 contribution was $81,308. The FY 2023 requested amount is
$92,094.
Attachments:
FinCmte20221019A3LRCC.pdf
7
8
9
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a School Operating Fund and
General Fund supplemental appropriations in the amount of $266,148.45.
This amount represents a carry forward of FY 2022 unspent restricted grant funds.
Attachments:
FinCmte20221019A4A5SchoolsSA.pdf
10
Executive Director of Finance Patty D. Camery
cameryp@fcpsk12.net
DATE: October 5, 2022
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance
SUBJECT: FY 2023 Budget Items for Consideration by the Board of Supervisors
On October 4, 2022, the School Board approved the following requests which are subject to
consideration and approval by the Board of Supervisors. Please include the following items on the
agenda for the next scheduled County Finance Committee meeting.
1.A supplemental appropriation to the FY 2023 School Operating Fund is requested for
$266,148.45 which represents restricted grant funds received during FY 2022 and are to be
used for specific purposes such as Apple Federal Credit Union Education Foundation, Summer
Remediation Program, VTSS, Project Graduation and other miscellaneous grants.
2.The School Board is requesting an FY 2023 supplemental appropriation to the School Capital
Projects Fund for $1,023,546.00 which represents the FY 2022 unobligated surplus in the
School Operating Fund. Approval of this request will provide funds to support the FY23 Capital
Asset Plan (listed below).
cc: Dr. John Lamanna, Interim Superintendent
Mike Bollhoefer, County Administrator
Location System/Component Replacement Category Cost
Multiple Locations Building Automation System Replacements Full System Replacement 2,000,000$
Dowell J Howard Center Fire Alarm Replacement Full System Replacement 170,000$
Dowell J Howard Center Chiller and Water Heater Replacement Partial HVAC Replacement 350,000$
NREP, Senseny Road Boiler and Water Heater Replacement Partial HVAC Replacement 350,000$
Bass Hoover ES Boiler and Water Heater Replacement Partial HVAC Replacement 350,000$
Apple Pie Ridge ES Lighting Replacement Full System Replacement 400,000$
Apple Pie Ridge ES Building Wiring Renovation (Technology
Department)Full System Replacement 241,150$
Millbrook HS Roof Full System Replacement 2,700,000$
James Wood MS Bleachers, Stadium Full System Replacement 880,000$
Total FY 2023 Capital Projects Request 7,441,150$
A4
A5
11
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a School Operating Fund and
General Fund supplemental appropriations in the amount of $1,023,546.
This amount represents FY 2022 unspent and unobligated School Operating Fund funds.
Funds will be used to provide support for the FY 2023 Capital Asset Plan. Local funds are
required.
Attachments:
FinCmte20221019A4A5SchoolsSA.pdf
12
Executive Director of Finance Patty D. Camery
cameryp@fcpsk12.net
DATE: October 5, 2022
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance
SUBJECT: FY 2023 Budget Items for Consideration by the Board of Supervisors
On October 4, 2022, the School Board approved the following requests which are subject to
consideration and approval by the Board of Supervisors. Please include the following items on the
agenda for the next scheduled County Finance Committee meeting.
1.A supplemental appropriation to the FY 2023 School Operating Fund is requested for
$266,148.45 which represents restricted grant funds received during FY 2022 and are to be
used for specific purposes such as Apple Federal Credit Union Education Foundation, Summer
Remediation Program, VTSS, Project Graduation and other miscellaneous grants.
2.The School Board is requesting an FY 2023 supplemental appropriation to the School Capital
Projects Fund for $1,023,546.00 which represents the FY 2022 unobligated surplus in the
School Operating Fund. Approval of this request will provide funds to support the FY23 Capital
Asset Plan (listed below).
cc: Dr. John Lamanna, Interim Superintendent
Mike Bollhoefer, County Administrator
Location System/Component Replacement Category Cost
Multiple Locations Building Automation System Replacements Full System Replacement 2,000,000$
Dowell J Howard Center Fire Alarm Replacement Full System Replacement 170,000$
Dowell J Howard Center Chiller and Water Heater Replacement Partial HVAC Replacement 350,000$
NREP, Senseny Road Boiler and Water Heater Replacement Partial HVAC Replacement 350,000$
Bass Hoover ES Boiler and Water Heater Replacement Partial HVAC Replacement 350,000$
Apple Pie Ridge ES Lighting Replacement Full System Replacement 400,000$
Apple Pie Ridge ES Building Wiring Renovation (Technology
Department)Full System Replacement 241,150$
Millbrook HS Roof Full System Replacement 2,700,000$
James Wood MS Bleachers, Stadium Full System Replacement 880,000$
Total FY 2023 Capital Projects Request 7,441,150$
A4
A5
13
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Action Items
Title: The Court Services Director requests a Court Services Fund supplemental
appropriation in the amount of $65,000.
This amount represents additional one-time funds received from the Commission on ASAP to
assist with staffing shortages.
Attachments:
FinCmte20221019A6CrtSvcs.pdf
14
Old Dominion Alcohol Safety Action Program
860 Smithfield Ave.
Winchester, VA 22601
P (540) 665-5633
F (540) 678-0730
To: Cheryl Shiffler
From: Jen McVeigh, Director
Date: October 11, 2022
RE: Finance Committee requests
Requesting a Court Services Fund supplemental appropriation in the amount of $65,000. Funds
were received from the Commission on ASAP in order to assist with staffing shortages.
Thank you for your attention to this matter.
GL# Line Item Change Reason
Revenue;
3-013-024040-0004
Commission on ASAP $65,000 + One-time funds. Deposited
10/04/2022.
Expenditure;
4-013-021090-1003-
003
P/T Secretary – December
hire.
$11,300 P/T clerical position for
front desk. $10,439 salary;
$861 fringes
Expenditure;
4-013-021090-1001-
004
F/T Case Manager –
December hire.
$41,814 F/T Case Manager position.
$26,647 salary; $15,167
fringes
Case Manager position: allows agency to increase fee collection efforts and expand to additional
services. The additional services (Reckless Aggressive Driving Education Program, to be
introduced in FY24 budget, approx. new revenue $30,000) and an expected increase in Interlock
Only fee collection will generate sufficient revenue to fund the case manager position in FY24 and
beyond.
Fund Balance;
0-013-000240-2530
Unreserved Fund Balance $11,886 Balance of Commission on
ASAP one-time funds
received.
15
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Items Not Requiring Action
Title: The FCPS Executive Director of Finance provides FY 2022 Year-End Financial Reports
and is available for discussion.
Attachments:
FinCmte20221019B1SchoolsYrEnd.pdf
16
1415 Amherst Street, Winchester, VA 22601 www.frederickcountyschoolsva.net
YEAR-END FINANCIAL REPORTS
FISCAL YEAR 2022
17
September 29, 2022
In this document are Frederick County Public Schools’ year-end financial reports for fiscal year
2021-2022. The financials are audited by an independent auditing firm hired by the Frederick
County Government and Board of Supervisors. Included are the statements of operations for all
funds managed by the school system.
This report summarizes the key activities within each fund. Please refer to the respective financial
statement as you proceed through the text.
Contents
School Operating Fund .............................................................................................................. 1
School Nutrition Fund................................................................................................................. 8
School Textbook Fund ..............................................................................................................10
School Capital Projects Fund ....................................................................................................12
Construction Fund .....................................................................................................................14
Debt Service Fund ....................................................................................................................16
Northwestern Regional Educational Programs (NREP) Funds ..................................................18
Private Purpose Funds ..............................................................................................................20
Consolidated Services Fund .....................................................................................................22
Insurance Reserve Fund ...........................................................................................................24
18
School Operating Fund
The unobligated surplus for the fiscal year 2022 school operating fund is $1,023,546, which is
0.49% of the $210,056,943 total school operating fund budget.
Operational Highlights of the Fiscal Year (and School Year) 2021-2022
•Safely returned to in-person learning during the COVID19 pandemic
•Served 13,919 students compared to a projected 14,137 student enrollment
•Opened the replacement Robert E. Aylor Middle School
•Focused on quality instruction, project-based learning and student social and emotional
well being
•Continued implementation of Inspire 2025
•Purchased two replacement school buses with operating funds
•Implemented the preventive maintenance schedule as prioritized in the Capital Asset Plan
•Continued to manage a significant increase in temporary federal funds to improve facility
air quality systems and address student learning disruptions caused by the pandemic
•Implemented a spending freeze to provide staff a meaningful bonus
Summary Budget Statistics
1. The original (beginning) budget for the school operating fund for FY 2022 was $194,975,704.
2.Budget adjustments of $15,081,239 resulted in the current budget balance of $210,056,943
and included the following:
a.Encumbrance or undelivered commitments of $1,064,170
b.Carry-forward restricted grant receipts of $454,276 from FY 2021
c.American Rescue Plan Act Elementary and Secondary School Emergency Relief
Funds – ESSER III from the federal government of $10,793,769
d.Coronavirus State and Local Fiscal Recovery Funds from the federal government of
$2,769,024
Summary Financial Statistics
1. Actual FY 2022 revenues in the school operating fund were $194,316,069.
2.Actual FY 2022 expenses and encumbrances totaled $193,026,375.
3.Obligations for restricted programs valued at $266,148 are a part of the year-end surplus and
are reserved for appropriation to FY 2023.
4.An unobligated amount of $1,023,546 remained at year-end.
The following items are key factors contributing to the school operating fund unobligated surplus.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 1 of 26 19
School Operating Fund - Continued
The remaining portion of this section explains the financial activity and resulting variances.
Understanding the Operating Fund Variances
The financial statement for the School Operating Fund is presented in a format reflecting two
components of financial activity: unrestricted and restricted programs. The majority of the school
division’s programs and operations are funded by state and local (county) funds in the unrestricted
component. While the school division must maintain minimum standards of quality with a
mandated local match in most cases, the local school board allocates those funds with discretion
aligned to planning goals. Therefore, the expenditures in this component are referred to as
unrestricted.
The restricted program section shows the activity of grant funds received for specific use on
designated programs. The budget and related financial activity align with the grant award amounts
and spending period, creating budget to actual variances which could be misunderstood as local
surpluses or deficits. For this reason, the format shown is designed to assist the reader with the
distinction between the two.
Summary of Revenues and Expenditures
Unrestricted revenues exceeded expenditures by $1,472,274 [line 11]. The variance for each
revenue source and expenditure category is described in the following text. This amount is
reduced by $182,580 in restricted program variances [line 14] resulting in the total operating fund
surplus of $1,289,694 [line 15], which is reduced by $266,148 [line 16] in carry-forward
obligations. The bottom-line result is $1,023,546 [line 17] in unobligated surplus for FY 2022.
Unrestricted Revenues: $182,531,577 [line 6]
Local Sources [line 1]
FCPS received $697,950 in miscellaneous local revenue including fees and charges to
students and the public, billings to other agencies, gifts and donations, rebates, refunds, and
rental charges for the use of school division facilities. Funds received from these sources were
less than projected by $38,208.
Budget Actual Variance
State sales tax revenue $ 21,011,623 $ 21,777,708 $ 766,085
Budgetary savings in payroll
expenditures $153,651,562 $153,505,592 $ 145,970
Budgetary savings in schools and
departmental expenditures $ 39,632,274 $ 39,520,783 $ 111,491
Unobligated Surplus for FY 2022 $ 1,023,546
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 2 of 26 20
School Operating Fund - Continued
Commonwealth [line 2]
FCPS received $87,824,520 in state revenue including Standards of Quality (SOQ) funds,
sales tax receipts, incentive, categorical, lottery, and some miscellaneous.
Sales tax funding was more than budgeted by $766,085 due to better than projected sales
tax collections.
Federal Government [line 3]
FCPS received $53,390 in unrestricted, federal revenue. A small amount of funding is
provided each year based on the amount of federal land in the county and to support
prekindergarten students receiving special education services. There is no notable variance
in this section.
Local Government and Transfers [lines 4-5]
FCPS received $93,955,717 from the County’s General Fund – local government dollars. This
total includes the prior year encumbrance and the current year funding support from the local
governing body. County funds carried over from the prior year for restricted programs are
included in the Restricted Revenues section of the financial statement.
Unrestricted Expenditures: $181,059,304 [line 10]
Instruction [line 7]
FCPS expended $132,599,693 for costs associated with classroom instruction, student
support services, library and media services, instructional support services, and school
administrative offices in the areas of regular, special, vocational, and gifted education, and
the other categories of instruction. Sixty-nine percent of expenditures are in this category. The
positive variance of $61,975 is attributable to expenditure savings in personnel, school
budgets, and instructional departments.
Instructional and Administrative Technology [line 8]
FCPS expended $9,371,107 for costs associated with division technology – instructional,
administrative, and operational categories. Five percent of all expenditures are in this
category. There are no notable variances between actual expenditures and the adjusted
budget.
Support Services [line 9]
FCPS expended $39,088,503 for costs associated with supporting the operations of the
school division, including administration, student attendance and health, transporting
students, and maintaining facilities. Twenty percent of all expenditures are in this category.
Savings in employee compensation and departmental budgets in other categories provided a
transfer of funds to address rising inflation on facilities maintenance projects and student
transportation fuel costs. There are no notable variances between actual expenditures and
the adjusted budget.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 3 of 26 21
School Operating Fund - Continued
Restricted Program Revenues and Expenditures [lines 12 - 14]
Restricted Programs provide funding for specific initiatives. The majority of these revenues are
based upon certain student populations or capabilities. Restricted program funding is associated
with spending criteria as well as reporting criteria. The vast majority of restricted revenues come
from the federal government, but a few are from state, county prior year carry over funds, or
miscellaneous sources. All funds received from the Coronavirus Aid, Relief and Economic
Security Act (CARES), the American Rescue Plan Elementary and Secondary School Emergency
Relief Fund (ESSER), and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) are
included in this category. Restricted program revenues totaled $11,784,492 for FY 2022, and
program expenditures totaled $11,967,071. The resulting negative balance of $182,580
represents additional local funds toward certain restricted programs.
FY 2022 Operating Surplus: (Revenues Over Expenditures) $1,289,694 [line 15]
The total operating surplus for FY 2022 of $1,289,694 is reduced by the amount of revenue
received for a special purpose, but has not yet been encumbered. These funds are obligations
against the surplus funds, total $266,148, and include: 1) $10,755.49 for the Apple Federal Credit
Union mentor teacher program, 2) $20,622.26 for eRate, 3) $29,829.47 for Project Graduation,
4) $28,593.67 for Virginia Tiered Systems of Support, 5) $15,493.51 for School Improvement
Grant, 6) $18,320.47 for Virginia Printing Foundation, 7) $1,183.50 for the VA Star program, 8)
$86,340.54 for Summer Remediation State Program, and 9) $55,009.54 for CZI Grant. A separate
appropriation request will be submitted for these amounts to be approved by the Board of
Supervisors. The unobligated surplus for FY 2022 is $1,023,546.
69%
5%
20%
6%
Uses of Funds -$193.0M
Instruction
Technology
Support Services
Restricted Programs
45%
49%
6%
Sources of Funds -$194.3M
State
County
Restricted -
State/Federal/Local
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 4 of 26 22
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Operating Fund [a][b][c][d][e]
Year Ended June 30, 2022 2020-21 2021-22 2021-22 2021-22 Variance
Actual*Original Adjusted Actual*from
Budget Budget Adj. Budget
Revenue from Local/Other Sources 4,254,686$ 1,046,158$ 1,163,461$ 1,100,872$ (62,590)$
Revenue from the Commonwealth 85,457,220 90,853,321 88,892,986 89,786,326 893,340
Revenue from the Federal Government 8,154,346 10,184,678 25,590,502 9,018,878 (16,571,624)
Revenue from Local Governing Body 90,000,334 92,891,547 94,409,994 94,409,994 -
[A]TOTAL REVENUES 187,866,585$ 194,975,704$ 210,056,943$ 194,316,069$ (15,740,874)$
Instruction 122,454,808$ 133,392,085$ 132,661,668$ 132,599,693$ 61,975$
Instruction - Restricted Programs 13,375,123 14,861,556 28,920,357 11,967,071 16,953,285
Technology - Instructional & Administrative 10,558,807 9,214,665 9,377,014 9,371,107 5,907
Support Services 36,759,019 37,507,398 39,097,905 39,088,503 9,402
[B]TOTAL EXPENDITURES 183,147,757$ 194,975,704$ 210,056,943$ 193,026,375$ 17,030,568$
* Actual fiscal year expenditures includes encumbrances
[C]REVENUE OVER EXPENDITURES 4,718,828$ -$ -$ 1,289,694$
[D]Obligated Funds-Special Programs 454,276$ 266,148$
[E]LOCAL FUNDS UNOBLIGATED AT JUNE 30 4,264,552$ 1,023,546$
[F]Percentage Surplus of Total Budget 2.25%0.49%
Unrestricted Revenues
[1]Revenue from Local Sources 641,551$ 736,158$ 736,158$ 697,950$ (38,208)$
[2]Revenue from Commonwealth 83,657,624$ 87,093,881$ 87,058,435$ 87,824,520$ 766,085$
a Standards of Quality (SOQ)53,964,705 58,420,467 55,517,498 55,517,498 -
b Sales Tax 18,155,437 17,460,735 21,011,623 21,777,708 766,085
c Incentive Accounts 544,000 3,266,327 3,228,916 3,228,916 -
d Categorical 46,945 47,416 25,323 25,323 -
e Lottery-Funded Programs 10,759,412 7,718,936 7,135,455 7,135,455 -
f Miscellaneous State 187,124 180,000 139,619 139,619 -
[3]Revenue from Federal Government 2,762$ 54,211$ 54,211$ 53,390$ (821)$
[4]Transfers/ Carryover/ Prior Year Encumbrances 1,397,458$ -$ 1,064,170$ 1,064,170$ -$
[5]Local Funds–Board of Supervisors 88,307,934$ 92,891,547$ 92,891,547$ 92,891,547$ -$
[6]Total Unrestricted Revenues 174,007,330$ 180,775,797$ 181,804,521$ 182,531,577$ 727,056$
Unrestricted Expenditures
[7]Instruction 122,454,808$ 133,392,085.29$ 132,661,668$ 132,599,693$ 61,975$
a Regular Education 89,817,867 97,186,503 96,554,949 96,520,320 34,629
b Special Education 21,989,908 24,623,935 24,408,636 24,404,459 4,177
c Vocational Education 8,090,535 8,706,313 8,872,742 8,871,544 1,198
d Gifted Education 1,062,070 1,202,823 1,137,334 1,122,634 14,700
e Other Education 1,341,955 1,478,130 1,485,770 1,480,581 5,189
f Summer School 132,640 176,550 182,605 180,616 1,989
g Adult Education 18,548 17,750 18,550 18,548 2
h Non-district Program 1,286 81 1,081 991 90
[8]Instructional & Administrative Technology 10,558,807$ 9,214,665$ 9,377,014$ 9,371,107$ 5,907$
a Instructional Technology 3,639,309 2,533,806 2,216,159 2,213,507 2,652
b Instructional Support Technology 3,892,797 4,114,201 4,045,273 4,042,163 3,110
c Administrative & Operations Support Technology 3,026,701 2,566,658 3,115,582 3,115,437 145
[9]Support Services 36,759,019$ 37,507,398$ 39,097,905$ 39,088,503$ 9,402$
a Administration, Attendance & Health 7,682,658 8,185,909 8,255,622 8,252,008 3,614
b Pupil Transportation Services 9,256,122 11,232,214 11,719,782 11,717,626 2,156
c Operation and Maintenance 15,976,501 15,976,898 16,343,614 16,343,526 89
d School Nutrition Services - 2,000 - - -
e Facilities 1,473,574 1,464,830 2,163,321 2,159,778 3,543
f Fund Transfers 2,370,166 645,548 615,565 615,565 -
[10]Unrestricted Expenditures 169,772,634$ 180,114,148$ 181,136,587$ 181,059,304$ 77,283$
[11]Unrestricted Revenue Over/(Under) Expense 4,234,695$ 1,472,274$
SUMMARY
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 5 of 26
23
Numbers may not add correctly due to rounding.
School Operating Fund [a][b][c][d][e]
Year Ended June 30, 2022 2020-21 2021-22 2021-22 2021-22 Variance
Actual*Original Adjusted Actual*from
Budget Budget Adj. Budget
Restricted Programs Revenue
Revenue from Local Sources 3,613,135$ 310,000$ 427,303$ 402,921$ (24,382)$
a eRate Program 20,836 60,000 20,836 28,702 7,865
b Claude Moore Foundation 31,146 - 291,458 259,210 (32,247)
c Virginia Printing Foundation - - 60,000 60,000 -
d Coronavirus Aid Relief & Economic Security 3,561,152 - - - -
e CZI Grant - - 55,010 55,010 -
f Excess Appropriation - 250,000 - - -
Revenue from Commonwealth 1,799,595$ 3,759,440$ 1,834,552$ 1,961,806$ 127,255$
a Regional Juvenile Detention Center 495,010 650,000 599,712 577,635 (22,077)
b Special Education - In-Jail 109,683 115,000 123,515 125,355 1,840
c Early Reading Intervention 250,576 254,859 254,859 492,585 237,726
d SOL Algebra Readiness 138,563 140,780 153,973 134,191 (19,782)
e Virginia Preschool Initiative 200,863 324,082 324,082 324,082 -
f Learning Loss 349,313 - - - -
g Other Special State Programs 255,587 194,905 378,411 307,959 (70,452)
h Excess Appropriation - 2,079,814 - - -
Revenue from Federal Government 8,151,583$ 10,130,467$ 25,536,291$ 8,965,488$ (16,570,804)$
a Title I, Part A 1,294,205 1,650,724 2,474,586 1,785,085 (689,501)
b Title I, Part D 70,904 120,055 152,103 89,075 (63,028)
c Title II, Part A Improve Teacher Quality 307,422 468,049 419,664 303,013 (116,651)
d Title III, Part A LEP 46,337 90,846 183,135 104,212 (78,922)
e Title IV, Part A 42,715 106,061 184,951 169,079 (15,872)
f Title VI-B IDEA Regular 3,086,640 2,719,279 3,236,415 2,402,292 (834,123)
g Perkins Vocational 189,244 172,940 193,702 193,702 -
h McKinney Vento 13,353 - 352,736 93,109 (259,627)
i Coronavirus Aid Relief & Economic Security - ESSER - - 10,793,769 983,397 (9,810,372)
j Coronavirus State and Local FRF - - 2,769,024 - (2,769,024)
k Coronavirus Aid Relief & Economic Security 3,100,764 4,452,513 4,481,519 2,725,803 (1,755,716)
l Other Miscellaneous Grants - - 294,689 116,722 (177,967)
m Excess Appropriation - 350,000 - - -
Revenue from County BOS - Prior Year Carryover 294,943$ -$ 454,276$ 454,276$ -$
a eRate Program 45,061 - 52,596 52,596 -
b Learning Loss - - 272,231 272,231 -
c Project Graduation 31,826 - 50,904 50,904 -
d SOL Algebra Readiness 127,691 - 21,747 21,747 -
e Virginia Tiered Systems Support 10,363 - 5,480 5,480 -
f Bridges to Success-Apple Federal CU 78,818 - 50,135 50,135 -
g VA Star 1,184 - 1,184 1,184 -
[12]Total Restricted Revenues 13,859,256$ 14,199,907$ 28,252,422$ 11,784,492$ (16,467,931)$
Restricted Program Expenditures
a eRate Program 13,301 60,000 73,433 60,676 12,757
b Bridges to Success - Apple Federal CU 28,683 - 50,135 39,379 10,755
c Claude Moore Foundation 31,146 - 291,458 259,210 32,247
d VA Star - - 1,184 - 1,184
e Virginia Printing Foundation - - 60,000 41,680 18,320
f CZI Grant - - 55,010 - 55,010
g Regional Juvenile Detention Center 491,784 650,000 599,712 571,653 28,059
h Special Education - In-Jail 109,683 115,000 123,515 125,355 (1,840)
i Early Reading Intervention 328,362 433,434 433,434 368,249 65,185
j SOL Algebra Readiness 341,596 351,356 345,000 352,047 (7,047)
k Virginia Preschool Initiative 446,696 595,000 601,000 582,570 18,430
l Learning Loss 77,082 - 272,231 273,441 (1,211)
m Other Special State Programs 259,235 196,485 477,956 327,324 150,632
n Title I, Part A 1,294,205 1,650,724 2,474,586 1,785,085 689,501
o Title I, Part D 70,904 120,055 152,103 89,075 63,028
p Title II, Part A Improve Teacher Quality 307,422 468,049 419,664 303,013 116,651
q Title III LEP 46,337 90,846 183,135 104,212 78,922
r Title IV, Part A 42,715 106,061 184,951 169,079 15,872
s Title VI-B 3,037,429 2,719,279 3,236,415 2,402,292 834,123
t Perkins Vocational 189,144 172,940 193,702 193,702 -
u Coronavirus Aid Relief & Economic Security - ESSER - - 10,793,769 983,397 9,810,372
v Coronavirus State and Local FRF - - 2,769,024 - 2,769,024
w Coronavirus Aid Relief & Economic Security 6,246,047 4,452,513 4,481,519 2,725,804 1,755,715
x McKinney Vento 13,353 - 352,736 93,109 259,627
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 6 of 26
24
Numbers may not add correctly due to rounding.
School Operating Fund [a][b][c][d][e]
Year Ended June 30, 2022 2020-21 2021-22 2021-22 2021-22 Variance
Actual*Original Adjusted Actual*from
Budget Budget Adj. Budget
y Other Special Federal Programs - - 294,689 116,722 177,967
z Excess Appropriation - 2,679,814 - - -
[13]Total Restricted Expenditures 13,375,123$ 14,861,556$ 28,920,357$ 11,967,071$ 16,953,285$
[14]Restricted Revenue Over/(Under) Expense 484,133$ (182,580)$
[15]All Revenue Over/(Under) Expense 4,718,828$ 1,289,694$
[16]Obligated Funds-Special Programs 454,276 266,148
[17]4,264,552$ 1,023,546$ LOCAL FUNDS UNRESTRICTED AND UNOBLIGATED AT JUNE 30
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 7 of 26
25
81%
4%15%
Sources of Funds
Federal
Staff Sales &
State
Beginning Fund
Equity
29%
31%
1%
39%
Uses of Funds
Personnel
Food & Supplies
Other Operating
Supplies
Ending Fund
Balance Reserve
School Nutrition Fund
During the FY 2022, the school nutrition program operated under the National School Lunch
Program Seamless Summer Option to provide nutritious meals while minimizing potential
exposure to COVID-19. Under this program, student meal payments were not collected and
federal funds were the primary funding source.
The school nutrition fund completed FY 2022 with revenues significantly in excess of expenditures
of $2,788,385, increasing the fund balance to support capital purchases and other one-time
incentives for the school nutrition program in future years.
On average, 60 percent of students participated in the lunch program daily – up from an historical
trend of 48 percent. On average, 32 percent of students participated in the breakfast program
daily – up from an historical trend of 15 percent. The program received federal reimbursements
on 799,219 breakfasts and 1,509,408 lunches. The average federal reimbursement rate per meal
was $4.61. The average cost per meal was $3.47.
Revenue Variances:
Compared to budget, revenues were $3,431,612 more than expected. Adult sales were $354,307
less than budget and federal meal reimbursements were $3,870,883 more than budget due to
operating under Seamless Summer Option. All other revenue sources (interest, state payments
and other receipts) were $84,964 less than budget.
Expenditure Variances:
Compared to budget, expenditures were $934,677 less than expected. $1,307,278 of the total
expenditure variance represents excess appropriation of prior year fund balance. The excess
appropriation is carried forward to use if needed. The other operational variances are the result
of the following:
Labor cost was $214,610 more than planned due to increased student breakfast and lunch
participation.
Food and supply costs were $242,274 more than budget due to increased student breakfast
and lunch participation as well as inflation.
All other expenses ended the year with a positive variance of $1,391,561.
The fund ended the fiscal year with $4,495,974 in fund balance. Of this amount, $347,544 is the
inventory value which is non-spendable. The fund balance is well above best practice amount of
three months’ average operating expenses. Fund balance is carried-forward to the next fiscal year
for school nutrition operations.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 8 of 26 26
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Nutrition Fund
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
[1]Beginning Balance July 1 1,784,819$ 1,577,904$ 1,577,904$ 1,707,589$ 129,685$
Revenues:
[2]Interest on Bank Deposits 12,678$ 1,128$ 2,000$ 8,882$ 6,882$
[3]Type A Lunches 1,125,808 - - - -
[4]Breakfast Program 149,501 - - - -
[5]All Other Sales and Adults 484,582 18,080 715,759 361,452 (354,307)
[6]Other Receipts 61,017 8,747 71,711 24,862 (46,849)
[7]State School Food Payments 112,328 70,489 118,911 103,898 (15,013)
[8]Federal Meals Reimbursement 2,615,295 3,065,585 5,311,181 9,182,064 3,870,883
[9]Transfers From School Operating 39,717 1,272,802 30,000 17 (29,983)
[10]Total Revenues 4,600,926$ 4,436,831$ 6,249,562$ 9,681,174$ 3,431,612$
Total Revenues and Beginning Balance 6,385,745$ 6,014,736$ 7,827,466$ 11,388,763$
Expenditures:
[11]Salaries 1,850,401$ 2,068,964$ 2,138,063$ 2,337,202$ (199,139)$
[12]Fringe Benefits 790,456 802,039 882,450 897,921 (15,471)
[13]Contractual Services 163,876 68,619 59,516 15,190 44,327
[14]Utilities, Travel and Misc 88,755 126,035 103,369 63,412 39,957
[15]Food and Supplies 1,883,269 1,241,490 3,291,164 3,533,438 (242,274)
[16]Capital Outlay 31,083 - 45,626 45,626 -
[17]Planned Carryforward to Next Year - - 1,307,278 - 1,307,278
[18]Total Expenditures 4,807,841$ 4,307,147$ 7,827,466$ 6,892,789$ 934,677$
[19]Revenue Over / (Under) Expenditures (206,915)$ 129,684$ -$ 2,788,385$
[20]Ending Balance June 30 1,577,904$ 1,707,589$ -$ 4,495,974$
[21]Balance Nonspendable, Inventory 331,400$ 574,207$ 347,544$
[22]Balance Committed 1,246,504$ 1,133,382$ 4,148,430$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 9 of 26
27
31%
22%
1%
46%
Sources of Funds
State SOQ
Local Match (SOF
Transfer)
All Other
Beginning Fund
Equity
1%
43%
56%
Uses of Funds
Personnel
Textbooks
Ending Fund
Balance Reserve
School Textbook Fund
The textbook fund completed the year with revenues in excess of expenditures of $292,717,
resulting in an ending fund balance of $1,570,658. Typically, the primary source of revenue for
this fund comes from the Standards of Quality funding provided by the state and a local required
match. The state funds require a local match equal to the composite index percentage and are
provided through a transfer from the School Operating Fund.
Beginning fund balance for the School Textbook Fund was $1,277,941. Revenues plus the
beginning fund balance provide for the total available funds of $2,800,694. For FY 2022, state
funds of $865,137 plus $615,548 in local matching funds, and $42,067 in miscellaneous receipts
for interest, rebates and fees totaled $1,522,753 in revenue.
Textbook purchases replaced worn textbooks, provided new elementary health and provided new
world language textbooks for middle and high schools. Textbook purchases can be either hard
copy or digital formats. Total expenditures on textbooks and a part-time employee to manage the
textbook inventory equaled $1,230,036 for the year.
The textbook fund balance increases and decreases over time as it supports the year-to-year
disbursements driven by the timing of required textbook adoptions. Textbook fund balance is
committed to the next fiscal year to support future textbook adoptions.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 10 of 26 28
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Textbook Fund
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
[1]Beginning Balance July 1 1,932,045$ 906,178$ 1,243,773$ 1,277,941$ 34,168$
Revenues:
[2]Interest on Bank Deposits 12,787$ 2,477$ 5,000$ 5,620$ 620$
[3]Sale of Textbooks/ Lost Fees 472 (20)6,500 447 (6,053)
[4]Misc Revenue - - - 36,000 36,000
[5]State Reimbursements 841,202 829,246 878,500 865,137 (13,363)
[6]Transfers From Other Funds 537,365 1,097,364 615,548 615,548 -
[7]Total Revenues 1,391,826$ 1,929,068$ 1,505,548$ 1,522,753$ 17,205$
Total Revenues and Beginning Balance 3,323,872$ 2,835,246$ 2,749,321$ 2,800,694$
Expenditures:
[8]Salaries 19,721$ 19,721$ 21,251$ 21,251$ 0$
[9]Fringe Benefits 5,183 5,376 5,795 5,789 6
[10]Contractual Services - 2,247 - 0 -
[11]Payments to Publishers 2,392,791 1,529,961 1,478,502 1,202,997 275,505
[12]Planned Carryforward to Next Year - - 1,243,773 - 1,243,773
[13]Total Expenditures 2,417,694$ 1,557,304$ 2,749,321$ 1,230,036$ 1,519,285$
[14]Revenues Over / (Under) Expenditures (1,025,868)$ 371,763$ (1,243,773)$ 292,717$ 1,536,490$
[15]Ending Balance June 30 906,178$ 1,277,941$ -$ 1,570,658$
[16]Committed - reserve for encumbrance -$ -$ 12,637$
[17]Balance Committed 906,178$ 1,277,941$ 1,558,021$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 11 of 26
29
67%
33%
Sources of Funds
County, School
Operating Surplus
Beginning Fund
Equity
40%
60%
Uses of Funds
School Buses
Facilities CAP
School Capital Projects Fund
The school capital projects fund is for the purchase of capital items not provided for in the annual
school operating fund. This fund typically receives revenue from the local governing body through
direct appropriation or through the transfer of funds from prior year school operating fund
remaining balances.
FCPS used the beginning fund balance of $2,103,140, a transfer of $4,264,552 in prior year
school operating surplus funds re-appropriated by the county to purchase the following
items/projects related to student transportation and facilities.
•19 school buses
•Dowell J. Howard electrical lighting upgrades
•Orchard View Elementary School partial roof replacement
•James Wood Middle School roof replacement
•Sherando High School HVAC chiller replacement
•Sherando High School parking lot resurfacing
•Sherando High School heat pump replacement
•Sherando High School front and rear door replacements
•Middletown Elementary School HVAC chiller replacement and humidity controls update
•Middletown Elementary School skylight replacement
•School Board Office roof replacement
•School Board Office modular space update
•Transportation Center buildings (administration and maintenance) HVAC replacements
As of June 30, 2022, school buses and facilities projects were in various stages of planning,
delivery, completion, or payment due to labor availability and supply chain disruptions. The
balance of $4,837,375 will carry forward into FY 2023.
Some of the items listed above should be supported by a sufficient funding level in the operating
fund because they are part of the larger scope of the annual operating responsibilities of the
school division. Restoration of such funding in the operating budget will allow this fund to return
to the practice of using it for special projects outside the operating fund norm, yet too small in
scope for the construction fund.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 12 of 26 30
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Capital Projects Fund
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
[1]Beginning Balance July 1 1,889,268$ 1,352,825$ 2,171,792$ 2,103,140$ (68,652)$
Revenues:
[2]Other Receipts -$ 16,963$ -$ -$ -$
[3]Local Funds - Frederick County 5,040,663 5,692,878 4,264,552 4,264,552 -
[4]Transfers from Other Funds - - - - -
[5]Total Revenues 5,040,663$ 5,709,841$ 4,264,552$ 4,264,552$ -$
Total Revenues and Beginning Balance 6,929,931$ 7,062,665$ 6,436,344$ 6,367,692$
Expenditures:
[6]Capital Outlay 5,577,106$ 4,959,526$ 6,436,344$ 1,530,317$ 4,906,027$
[7]Total Expenditures 5,577,106$ 4,959,526$ 6,436,344$ 1,530,317$ 4,906,027$
[8]Ending Balance June 30 1,352,825$ 2,103,140$ -$ 4,837,375$
[9]Balance Reserve for Encumbrances 687,379$ 1,171,792$ 3,066,968$
[10]Balance Committed 665,446$ 931,348$ 1,770,406$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 13 of 26
31
Construction Fund
The active construction projects for FY 2022 were construction of Robert E. Aylor Replacement
Middle School, Indian Hollow Elementary and James Wood High School construction projects.
Final payments were processed on Jordan Springs Elementary School construction project; the
project was $1.3 million under budget.
A project-to-date summary is shown below and is provided in a different format on the financial
statement. The amounts shown in bold represent active project balances at year-end, which will
be automatically re-appropriated in the next fiscal year to continue the project.
Indian Hollow Elementary Remediation: James Wood High School Renovation:
Beginning project amount $ 12,020,000.00 Beginning project amount $ 72,844,000.00
Expenditures through June 30, 2022 $ (1,323,380.41) Expenditures through June 30, 2022 $ (5,661,007.06)
O/S Encumbrances @ June 30, 2022 $ (10,154,436.08) O/S Encumbrances @ June 30, 2022 $ (63,986,564.72)
Remaining project balance $ 542,183.51 Remaining project balance $ 3,196,428.22
Cash received – bond proceeds $ 5,055,000.00 Cash received – bond proceeds $ 11,050,000.00
Cash received – premium proceeds $ 748,195.00 Cash received – premium proceeds $ 1,155,638.74
Cash received – interest earnings $ 16,414.47 Cash received – interest earnings $ 15,442.48
Cash disbursed for project $ (592,409.88) Cash disbursed for project $ (4,394,087.69)
Accounts Payable @ June 30, 2022 $ (730,970.53) Accounts Payable @ June 30, 2022 $ (1,266,919.37)
Cash/A/P balance @June 30, 2022 $ 4,496,229.06 Cash/ A/P balance as of June 30, 2022 $ 6,560,074.16
Jordan Springs Elementary School: Replacement Robert E. Aylor Middle School:
Beginning project amount $ 28,500,000.00 Beginning project amount $ 48,700,000.00
Expenditures through June 30, 2022 $ (27,225,780.81) Expenditures through June 30, 2022 $ (47,697,818.96)
O/S Encumbrances @ June 30, 2022 $ -O/S Encumbrances @ June 30, 2022 $ (765,431.56)
Remaining project balance $ 1,274,219.19 Remaining project balance $ 236,749.48
Cash received – bond proceeds $ 24,385,000.00 Cash received – bond proceeds $ 41,695,000.00
Cash received – premium proceeds $ 2,191,634.80 Cash received – premium proceeds $ 4,574,923.05
Cash received – interest earnings $ 612,244.52 Cash received – interest earnings $ 332,333.02
Cash received – other sources $ 1,500,000.00 Cash received – other sources $ -
Cash transferred to other projects $ (1,463,098.51) Cash transferred from other projects $ 1,517,475.66
Cash disbursed for project $ (27,225,780.81) Cash disbursed for project $ (47,205,067.96)
Accounts Payable @ June 30, 2022 $ -Accounts Payable @ June 30, 2022 $ (492,751.00)
Cash/A/P balance @June 30, 2022 $ -Cash/A/P balance @June 30, 2022 $ 421,912.77
Fourth High School: Armel Addition:
Beginning project amount $ 6,000,000.00 Beginning project amount $ 500,000.00
Expenditures through June 30, 2022 $ (5,372,281.60) Expenditures through June 30, 2022 $ (471,563.00)
O/S Encumbrances @ June 30, 2022 $ -O/S Encumbrances @ June 30, 2022 $ -
Remaining project balance $ 627,718.40 Remaining project balance $ 28,437.00
Cash received – bond proceeds $ 2,734,850.00 Cash received – bond proceeds $ -
Cash received – premium proceeds $ 209,216.97 Cash received – premium proceeds $ -
Cash received – interest earnings $ 4,733.58 Cash received – interest earnings $ -
Cash transferred – undesignated fund $ 2,500,000.00 Cash transferred – undesignated fund $ -
Cash received from other projects $ 230,199.17 Cash received from other projects $ 500,000.00
Cash disbursed for project $ (5,372,281.60) Cash disbursed for project $ (471,563.00)
Accounts Payable @ June 30, 2022 $ -Accounts Payable @ June 30, 2022 $ -
Cash/A/P balance @June 30, 2022 $ 306,718.12 Cash/ A/P balance as of June 30, 2022 $ 28,437.00
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 14 of 26 32
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Construction Funds
Year Ended June 30, 2022
[a][b][c][d]
Cummulative
Project Prior Years'Actual Project
Budget Receipts 2021-22 Receipts
[1]Beginning Balance July 1 14,187,766$
Revenues:
[2]Interest Income -$ 945,532$ 35,636$ 981,168.07$
[3]Proceeds from Bond Sale 165,064,000 84,988,449 8,601,793 93,590,242
[4]Other Receipts 3,500,000 4,993,793 - 4,993,793
[5]Miscellaneous - - - -
[6]Total Revenues 168,564,000$ 90,927,774$ 8,637,429$ 99,565,203$
[a][b][c][d][e][f]
Cummulative Remaining
Project Prior Years'Actual Project Outstanding Project
Budget Expenditures 2021-22 Expenditures Encumbrances Balance
Expenditures:
[7]Jordan Springs Elementary School 28,500,000$ 26,879,634$ 346,147$ 27,225,781$ -$ 1,274,219$
[8]Armel Elementary Additions 500,000 471,563 - 471,563 - 28,437$
[9]Replacement Robert E Aylor Middle School 48,700,000 44,001,529 3,696,290 47,697,819 765,432 236,749$
[10]Fourth High School - Land & Design 6,000,000 5,372,282 - 5,372,282 - 627,718$
[11]Indian Hollow Wall Remediation & HVAC 12,020,000 2,250 1,321,130 1,323,380 10,154,436 542,184$
[12]James Wood High School Renovation 72,844,000 12,750 5,648,257 5,661,007 63,986,565 3,196,428$
[13]Total Expenditures 168,564,000$ 76,740,008$ 11,011,824$ 87,751,832$ 74,906,432$ 5,905,736$
[14]Ending Balance June 30 11,813,371$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 15 of 26
33
96%
3%
1%
Sources of Funds
County
Federal & State
Beginning Fund
Equity 69%
31%
Uses of Funds
Principal
Interest
Debt Service Fund
The Debt Service Fund accounts for principal and interest payments on general obligation bonds
sold through the Virginia Public School Authority to finance major school construction projects.
During the fiscal year, FCPS received $375,811 in refinancing credits from VPSA and $280,543
from the federal government as an interest rebate subsidy for the Qualified School Construction
Bonds (QSCB) program. Additionally, $18,076,918 was received from the county. These
revenues plus the beginning fund balance were used for the principal, interest, and administrative
expenses for the 37 active debt issues covering 14 construction projects amortized over 20 years.
The FY 2022 principal, interest, and management fee payments totaled $18,893,592. The end of
year fund balance is $38,185. The fund balance will carry forward to support FY 2023 debt
obligations.
A summary of the outstanding indebtedness is shown below.
Outstanding debt at June 30, 2021 $ 143,762,728
New debt incurred during FY 2022 $ 7,910,000 *
Principal payments on existing debt during FY 2022 $( 13,016,944)
Outstanding debt at June 30, 2022 $ 138,655,784
*New debt incurred includes second borrowing for James Wood High School construction project.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 16 of 26 34
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Debt Service Fund
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
[1]Beginning Balance July 1 31,896$ 332,288$ 191,994$ 198,505$ 6,511$
Revenues:
[2]State VPSA Credits 304,896$ 322,760$ 352,912$ 375,811$ 22,899$
[3]Federal - QSCB 279,948 281,637 275,782 280,543 4,761
[4]Local Funds - Frederick County 16,248,300 17,085,531 18,076,918 18,076,918 -
[5]Transfers from Other Funds - - - - -
[6]Total Revenues 16,833,143$ 17,689,928$ 18,705,612$ 18,733,272$ 27,660$
Expenditures:
[7]Principal Payments 11,195,047$ 12,078,540$ 13,016,944$ 13,016,944$ -$
[8]Interest Payments 5,315,504 5,721,921 5,855,662 5,852,073 3,589
[9]Miscellaneous 22,200 23,250 25,000 24,575 425
[10]Total Expenditures 16,532,751$ 17,823,711$ 18,897,606$ 18,893,592$ 4,014$
[11]Transfers to Other Funds -$ -$ -$ -$
[12]Ending Balance June 30 332,288$ 198,505$ -$ 38,185$
[13]Balance Assigned 332,288$ 198,505$ 38,185$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 17 of 26
35
71%
28%
1%
Sources of Funds
Billings to School
Operating Fund
Billings to Other
School Divisions
State & Other 83%
4%11%
2%Uses of Funds
Instruction
Admin, Attend.
& Health
Operations &
Maintenance
Other
Northwestern Regional Educational Programs
(NREP) Funds
Frederick County Public Schools is the fiscal agent for the NREP program. The school divisions
of Winchester City and Frederick and Clarke Counties fund the program along with some state
dollars. The NREP program provides intense services to multiple disabled students, emotionally
disabled students, autistic students, hearing impaired students, deaf/blind students, and
preschoolers with various disabilities. The program also provides outreach services to daycares
and homes, as well as occupational, physical, and speech therapy services. About 200 students
receive services by this program; of which, 70 percent are FCPS students.
Total revenues were $5,266,641 and were $547,470 less than budgeted. This amount represents
a reduction in the localities’ contributions due to the distribution of the FY 2021 surplus of
$552,330, as well as a positive variance in interest earnings of $3,179 and state incentive funds
of $1,682. Expenditure savings of $747,019 were realized throughout the year. The residual
surplus is $351,773, which the localities will receive credit in FY 2023. The residual surplus is the
result of vacancy and turnover savings in personnel.
The NREP textbook fund concluded the year with a fund balance of $7,041. The fund balance is
accumulated over time and is assigned to future disbursements driven by textbook adoption
requirements.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 18 of 26 36
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Northwestern Regional Educational Programs (NREP) Funds
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
OPERATING FUND
Beginning Balance at July 1 166,885$ 517,428$ 400,106$ 552,330$ 152,224$
REVENUES:
[1]Interest 3,472$ 1,482$ -$ 3,179$ 3,179$
[2]Tuition 4,080 - - - -
[3]Revenue from Commonwealth 26,000 26,000 26,000 27,682 1,682
[4]Revenue from Other Localities 22,390 - - - -
[5]Local Funds -- Frederick County,- - - - -
Winchester City, and Clarke County 5,492,655 5,141,048 5,788,111 5,235,781 (552,330)
[6]TOTAL REVENUES 5,548,596$ 5,168,530$ 5,814,111$ 5,266,641$ (547,470)$
EXPENDITURES:
[7]Instruction 4,282,245$ 4,370,308$ 4,826,606$ 4,544,107$ 282,500$
[8]Administration, Attendance & Health 239,946 114,240 219,135 217,192 1,943
[9]Pupil Transportation Services 3,345 - 6,000 507 5,493
[10]Operations and Maintenance 593,934 567,534 657,459 620,107 37,353
[11]Food Services - - 4,305 4,305 -
[12]Fund Transfers/Contingency - 10,000 410,106 10,000 400,106
[13]Technology 78,584 71,547 90,606 70,981 19,625
[14]TOTAL EXPENDITURES 5,198,054$ 5,133,628$ 6,214,217$ 5,467,198$ 747,019$
[15]Ending Balance at June 30 517,428$ 552,330$ -$ 351,773$
[16]Balance Committed 517,428$ 552,330$ 351,773$
TEXTBOOK FUND
Beginning Balance at July 1 40,255$ 10,115$ 10,000$ 16,902$ 6,902$
REVENUES:
[1]Interest 201$ 31$ -$ 43$ 43$
[2]Transfers from NREP Operating Fund - 10,000 10,000 10,000 -
[3]TOTAL REVENUES 201$ 10,031$ 10,000$ 10,043$ 43$
EXPENDITURES:
[4]Payments for Textbooks 26,738$ 3,245$ 20,000$ 19,904$ 96$
[5]Payments for Technology Software/Devices 3,602 - - - -
[6]TOTAL EXPENDITURES 30,341$ 3,245$ 20,000$ 19,904$ 96$
[7]Ending Balance at June 30 10,115$ 16,902$ -$ 7,041$
[8]Balance Committed 10,115$ 16,902$ 7,041$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 19 of 26
37
Private Purpose Funds
The school division maintains a private-purpose endowment fund and a private-purpose income
fund. The endowment fund activity includes contributions and management expenses associated
with the principal or corpus. The income fund activity includes miscellaneous restricted donations,
interest postings, disbursements, and fund transfers. Fund balances are brought forward each
year into the next fiscal period.
The fund balance at June 30, 2022, is comprised of the following:
Private-Purpose
Endowment
Balance
Private-Purpose
Income Fund
Balance
Armstrong Foundation Scholarship $ 224,861 $ 8,683
Della Stine Scholarship $ 13,465 $ 457
Clyde & Alfretta M. Logan Scholarship N/A $ 30,000
Bright Futures Program N/A $ 354,187
FCPS101 N/A $ 1,355
Preschool Donations N/A $ 44,240
Total $ 238,326 $ 438,922
Private-Purpose Endowment Funds
Armstrong Foundation Scholarship Fund—This fund accounts for funds provided by the
Armstrong Foundation. Earnings are used to provide scholarships to deserving students of
the Frederick County, Virginia schools.
Della Stine Scholarship—This fund accounts for funds provided by a private donor. Earnings
on fund assets may be used to provide a scholarship to a deserving student who attended
Dowell J. Howard Learning Center.
Private-Purpose Income Fund
The Armstrong Foundation, Della Stine, and Clyde and Alfretta M. Logan Scholarship Funds
are used for the restricted purpose of providing scholarships to students at the three Frederick
County high schools. The two endowed funds are used to support the respective annual
scholarship when interest income is insufficient.
Bright Futures is a non-profit organization that helps schools connect student needs with
resources that already exist in the community. Donated resources can be in the form of
money, supplies, or time.
FCPS101 is a community engagement program designed to provide community members an
opportunity to learn more about FCPS operations, instructional and administration services.
Costs of this program are funded through private donations.
The Preschool Donation is provided to support preschool program operational expenses.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 20 of 26 38
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Private Purpose Funds
Year Ended June 30, 2022
[a][b][c][d]
Private-Purpose Private-Purpose Private-Purpose Private-Purpose
Endowment Income Endowment Income
FY20-21 FY20-21 FY21-22 FY21-22
[1]Beginning Balance July 1 238,326$ 344,553$ 238,326$ 392,775$
REVENUES:
[2]Interest on Bank Accounts -$ 1,235$ -$ 2,561$
[3]Interest on Investments
[4]Donations and Grants 160,424 197,115
[5]Transfers from Other Funds
[6]Investment Earnings
[7]TOTAL REVENUES -$ 161,658$ -$ 199,676$
EXPENDITURES:
[8]Personnel -$ 11,146$ -$ 14,739$
[9]Scholarship Payments - 33,000 - 29,600
[10]Services and Other Expenses - 11,566 - 3,450
[11]Other Operating Supplies - 35,136 - 82,057
[12]Instructional Supplies - 629 - 3,000
[13]Technology Hardware - 882 - -
[14]Capital Outlay - 21,077 - 20,683
[15]Transfers to Other Funds - -- -
[16]TOTAL EXPENDITURES -$ 113,436$ -$ 153,529$
[17]Ending Balance June 30 238,326$ 392,775$ 238,326$ 438,922$
[18]Balance Restricted 238,326$ 392,775$ 238,326$ 438,922$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 21 of 26
39
81%
19%
Sources of Funds
Billings to School
Operating Fund
Billings to Outside
Agencies
27%
73%
Uses of Funds
Personnel
Operating
Consolidated Services Fund
The consolidated services fund accounts for the transaction activity associated with building
services provided to county buildings and the Handley Regional Library, as well as vehicle
services provided to the school division and outside agencies.
The transportation facility is located on Route 522 south and is equipped for fleet maintenance
and fueling services to support the school division, some county offices and departments, and
volunteer fire and rescue stations. The facility operations include vehicle repairs, tire changing,
washing and fueling, and inspections. The facility is staffed by heavy-duty and light-duty
mechanics. Most of the service mechanics hold Automotive Service Excellence (ASE)
certifications in their respective fields. Fleet services are billed to user agencies on a cost recovery
basis. The charges are comprised of full recovery of all direct and indirect expenses associated
with the service provided.
FY 2022 revenues totaled $3,911,738, and expenses totaled $3,598,104. Revenues are over
expenditures by $313,634 and are added to fund balance. Ending fund balance of $819,138
includes $501,472 inventory value at fiscal yearend. The residual $317,666 in fund balance is
assigned and carried-forward to the next fiscal year to support consolidated services operation.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 22 of 26 40
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Consolidated Services Fund
Year Ended June 30, 2022
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2019-20 2020-21 2021-22 2021-22 Adj Budget
Beginning Balance July 1 426,324$ 465,023$ 139,881$ 505,504$ 365,623$
[1]Revenue:
[2]Building Services
Billings to Regional Library Board 11,046$ 1,619$ -$ -$ -$
Billings to County Government 58 - - - -
Sub-total Building Services 11,104$ 1,619$ -$ -$ -$
[3]Vehicle Services
Billings to FCPS 2,461,009$ 2,137,710$ 2,940,625$ 3,171,913$ 231,288$
Billings to Outside Agencies 380,691 413,136 516,870 737,202 220,332
Other Receipts 521 716 2,623 2,623 -
Sub-total Vehicle Services 2,842,221$ 2,551,562$ 3,460,119$ 3,911,738$ 451,620$
[4]Transfers from School Operating Fund -$ -$ -$ -$ -$
[5]Prior Year Encumbrances -$ -$ -$ -$ -$
[6]Total Receipts 2,853,326$ 2,553,181$ 3,460,119$ 3,911,738$ 451,620$
Total Receipts and Beginning Balance 3,279,649$ 3,018,204$ 3,600,000$ 4,417,242$
[7]Expenditures:
[8]Building Services
County Administration Building 58$ -$ -$ -$ -$
Bowman Regional Library 11,046 1,619 - - -
Sub-total Building Services 11,104$ 1,619$ -$ -$ -$
[9]Vehicle Services
Salaries 807,137$ 778,574$ 761,595$ 739,517$ 22,078$
Fringe Benefits 301,527 271,018 280,052 228,914 51,138
Purchased Services 33,461 45,994 36,378 8,690 27,688
Other Charges 60,796 70,783 65,249 75,541 (10,292)
Materials and Supplies 1,600,600 1,344,712 2,444,527 2,545,443 (100,916)
Capital Outlay - - 12,200 - 12,200
Sub-total Vehicle Services 2,803,521$ 2,511,081$ 3,600,000$ 3,598,104$ 1,896$
[10]Total Expenditures 2,814,626$ 2,512,700$ 3,600,000$ 3,598,104$ 1,896$
[11]Revenues Over/ (Under) Expenditures 38,700$ 40,481$ 313,634$
[12]Ending Balance June 30 465,023$ 505,504$ 819,138$
[13]Balance Nonspendable, Inventory 398,260$ 438,692$ 501,472$
[14]Balance Assigned 66,763$ 66,812$ 317,666$
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 23 of 26
41
45%
11%
4%
40%
Sources of Funds
Employer Premiums
Employee Premiums
NREP
Premiums/Other
Beginning Fund
Equity
57%
4%
37%
2% Uses of Funds
Health Care Claims
Dental Claims
Ending Fund
Balance Reserve
On-site Health Clinic
Insurance Reserve Fund
The insurance reserve fund accounts for health care benefits for participating employees. Sources
of funds are medical and dental premiums received from Frederick County Public Schools and
participating employees. Uses of funds are the payment of health/dental claims and health clinic
activities for participating employees. The fund balance is generated from premiums exceeding
insurance carrier claims and health clinic activities. Likewise, the fund balance could decrease for
claims and activities exceeding premiums collected. A range for projected claims expense and
health care utilization is prepared by the insurance carrier. Premiums are set within the projected
claims range and within projected health clinic activities.
The health insurance program provided coverage for almost 1,900 FCPS employees and retirees
plus their dependents. The program includes two medical plan options, one vision, and one dental
plan—all provided by Anthem. The two medical plan options are known as KeyCare 25 and the
Health Savings Account (HSA). Participating employees and their dependents also have access
to the on-site health care clinic provided through partnership with Care Team, LLC. The on-site
health clinic is designed to improve employee access to convenient, quality health care services
while decreasing time away from work.
On the financial statement, column [e] shows the current year activity compared to expected and
maximum claim levels shown in columns [c] and [d]. Medical and dental claims, affordable care
act, on-site health clinic activities and building lease, and other expenses for FY 2022 were
$20,551,217, below the expected level of $21,587,079. The insurance reserve fund fiscal year-
end balance decreased by $1,192,733 to an ending balance of $11,613,331. The fund balance
equates to six months of expected claims activity. The fund balance is assigned to support future
health claims.
Column [f] provides activity projected for FY 2023. FCPS share of premiums are 5 percent higher
than FY 2022 and the employee’s share is unchanged. Overall, the fund needs to support about
$23.2 million in expected insurance claims and health care clinic activities for the FY 2023. It is
important to maintain a fund balance sufficient to support claims that exceed expectations.
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 24 of 26 42
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Insurance Reserve Fund
Year Ended June 30, 2022
[a][b][c][d][e][f]
Maximum
Expected Claim Expected
Actual Actual Activity Liability Actual Activity
2019-20 2020-21 2021-22 2021-22 2021-22 2022-23
[1]Beginning Balance July 1 6,892,674$ 10,162,718$ 12,806,063$ 12,806,063$ 12,806,063$ 11,613,331$ [1]
Revenues:
[2]Interest on Bank Deposits 133,142$ 31,374$ 50,000$ 50,000$ 56,970$ 50,000$ [2]
[3]Health Insurance Premiums 21,685,134 21,814,901 19,103,940 19,103,940 19,301,064 20,266,200 [3]
[4]Donations/Grants/Other 15,080 450 500 [4]
[5]Total Revenues 21,818,275$ 21,861,355$ 19,153,940$ 19,153,940$ 19,358,484$ 20,316,700$ [5]
Expenditures:
[6]Contracted Activities 79,641$ 129,263$ 350,000$ 350,000$ 346,135$ 400,000$ [6]
[7]Taxes & Fees 8,119 8,663 9,200 9,200 9,012 9,571 [7]
[8]Lease of Building 2,850 22,857 34,884 34,884 34,942 36,000 [8]
[9]Services & Supplies 35,000 574,198 602,907 602,907 608,024 690,000 [9]
[10]Health Care Claims 17,366,185 17,287,628 19,340,088 24,175,110 18,269,029 20,808,888 [10]
[11]Dental Claims 1,056,436 1,195,402 1,250,000 1,250,000 1,284,075 1,300,000 [11]
[12]Total Expenditures 18,548,231$ 19,218,010$ 21,587,079$ 26,422,101$ 20,551,217$ 23,244,459$ [12]
[13]Revenues Over/(Under) Expenditures 3,270,044$ 2,643,345$ (2,433,139)$ (7,268,161)$ (1,192,733)$ (2,927,759)$ [13]
[14]Ending Balance June 30 10,162,718$ 12,806,063$ 10,372,924$ 5,537,902$ 11,613,331$ 8,685,572$ [14]
FCPS Financial Report, Fiscal Yearended June 30, 2022 Page 25 of 26
43
1415 Amherst Street
Winchester, Virginia 22601
540-662-3888
For more information, visit www.FrederickCountySchoolsVA.net
44
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides an FY 2023 Fund Balance Report ending October 14,
2022.
Attachments:
FinCmte20221019C1FundBalance.pdf
45
Unreserved Fund Balance, End of Year, June 30, 2022 68,737,258
Year End Adjusting Entries 4,401,675
Unreserved Fund Balance, Beginning of Year, July 1, 2022 73,138,933
Prior Year Funding & Carryforward Amounts
C/F Clearbrook Fire reno (26,047)
C/F P&R amphitheater (55,000)
C/F Gore Convenience Center (726,790)
Reserve P&R PLAY funds (7,482)
C/F DSS vehicle (24,201)
C/F Fire Company Capital (304,671)
Reserve P&R SGEMF (14,183)
Return unspent Parks proffer (24)
C/F Spay/Neuter Fleming trust (406)
C/F Animal shelter restitution received (157)
C/F forfeited asset funds (120,370)
C/F Public Works projects in process (34,070)
C/F Parks projects in process (773,018)
VJCCCA return upsent FY21 funds (2,974)
C/F Sheriff vehicles (132,328)
C/F Sheriff vehicle building (85,588)
C/F Sheriff SRO rifles (12,192)
(2,319,501)
Other Funding / Adjustments
COR refund ‐ Acar Leasing (8,958)
COR refund ‐ ARI Fleet (7,188)
COR refund ‐ DL Peterson (12,717)
COR refund ‐ Trex (9,593)
COR refund ‐ Alban Tractor (19,885)
Sheriff tasers (10,687)
(69,027)
Fund Balance, October 14, 2022 70,750,404
County of Frederick, VA
Report on Unreserved Fund Balance
Ending October 14, 2022
46
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending September 30, 2022.
Attachments:
FinCmte20221019C2Financials.pdf
47
County of Frederick
General Fund
September 30, 2022
ASSETS FY23 FY22 Increase
9/30/22 9/30/21 (Decrease)
Cash and Cash Equivalents 84,227,490.00 80,958,840.12 3,268,649.88 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 388,927.35 411,206.99 (22,279.64)*B
Taxes, Commonwealth,Reimb.P/P 74,701,395.47 66,907,614.68 7,793,780.79
Streetlights 11,477.79 11,318.18 159.61
Miscellaneous Charges 38,397.55 28,942.44 9,455.11
Prepaid Postage 3,150.85 3,062.33 88.52
GL controls (est.rev / est. exp)(2,851,038.00)(1,487,297.67)(1,363,740.33)(1) Attached
TOTAL ASSETS 156,521,356.01 146,835,242.07 9,686,113.94
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,526,742.87 85,061.00
Performance Bonds Payable 1,484,394.13 1,102,176.38 382,217.75
Taxes Collected in Advance 232,253.15 187,006.37 45,246.78
Deferred Revenue 74,823,236.72 66,952,344.16 7,870,892.56 *B
TOTAL LIABILITIES 78,151,687.87 69,768,269.78 8,383,418.09
EQUITY
Fund Balance
Reserved:
Encumbrance School 0.00 1,064,170.38 (1,064,170.38)
Encumbrance General Fund 1,885,076.39 1,363,739.23 521,337.16 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 539,942.25 530,887.25 9,055.00
Prepaid Items 949.63 949.63 0.00
Advances 657,083.23 657,083.23 0.00
Courthouse Fees 539,188.28 513,310.91 25,877.37
Animal Shelter 1,341,126.42 1,232,526.42 108,600.00
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 7,600,900.67 5,296,629.18 2,304,271.49 (3) Attached
Parks Reserve 132,668.69 111,003.70 21,664.99
E-Summons Funds 216,272.75 195,802.97 20,469.78
VDOT Revenue Sharing 436,270.00 436,270.00 0.00
Undesignated Adjusted Fund Balance 65,014,409.98 65,658,819.54 (644,409.56)(4) Attached
TOTAL EQUITY 78,369,668.14 77,066,972.29 1,302,695.85
TOTAL LIAB. & EQUITY 156,521,356.01 146,835,242.07 9,686,113.94
NOTES:
*A Cash increase includes an increase in revenue, expenditures, transfers, and a decrease in fund balance.
(refer to the comparative statement of revenue, expenditures,transfers, and change in fund balance).
*B Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor
vehicle registration fees.
48
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 232,701,925 210,015,444 22,686,482
Appropriations (107,050,740) (95,418,784) (11,631,956)
Est. Transfers to Other Funds (130,387,300) (117,447,697) (12,939,603)
Encumbrances 1,885,076 1,363,739 521,337
Total (2,851,038) (1,487,298) (1,363,740)
(2) General Fund Purchase Orders 9/30/22
Amount
Commissioner of the Revenue 22,285.92 Furniture
County Office Buildings 111,960.00 35 Ton Rooftop Unit
113,270.00 Administration Building Fire Alarm System Replacement
37,268.00 Cooling Tower Support Steel Repair/County Administration Building
16,673.00 Chiller Roof Replacement
Engineering 33,310.84 2022 Ford Ranger XLT
Fire and Rescue 16,359.00 Training Key Hose 22
33,440.99 Emergency Vehicle Lighting and Equipment
23,337.00 Uniforms
10,408.01 Medical Supplies
14,043.90 Lifepak 1000 Upgrade EMS License on Fire Engines
7,345.00 IPAD Keyboard Cases
4,065.80 Ammunition
7,452.00 (180) Barri Aire Particulate Blocking Masks
7,750.00 Ceiling Breach Machine
7,040.05 Inflatable Fire Safety Education House
48,830.32 Pump,Hose,Ladder,Aerial Testing
20,928.60 Firefighting Equipment
75,768.96 (4) Zoll Z Vent Portable Ventilator and Accessories
IT 28,250.57 Virtual Infrastructure/Nutanix
MIS 6,290.00 Tax Billing Paper
Maintenance Administration 34,248.46 2022 Ford F-150 Truck
Parks and Recreation 80,400.30 Clearbrook Park Pickleball Court Pad,Paint,Net, and Access Trail
104,975.76 Sherando Park Playground Equipment
16,003.26 (1,500) Shirts for Half Marathon,Thanksgiving 5K,& Staff Shirts
9,016.00 Race Awards
45,763.36 Toro Multi Pro Spray Rig
138,983.46 (2) Turbo Wide Area Mowers(Clearbrook &Sherando Park)
30,498.00 (2) Hustler 72" Super Hyper Drive Mowers
23,776.00 Playground Equipment Stonewall Park
84,807.50 Soccer Field #3 Renovation
14,937.90 Ventrac Reel Mower
45,747.00 (3) Hustler 72" Super Z Hyper Drive Mower
Public Safety 31,000.00 Emergency Radio Equipment Replacement Relocation
Refuse Collection 10,167.68 60" Cut John Deere Zero Turn Mower
Sheriff 24,299.75 (35) Body Armor W/Carriers
40,810.65 Ammunition
6,448.00 Dry Suits for Diving
73,918.24 (2) Ford Police Responders F-150
387,283.13 Uplifting for New Vehicles
6,416.95 Swiftwater Rescue Gear for Dive Team
10,538.00 (22) Smith & Wesson Night Sight
18,959.03 NetMotion Software Application Subscription
Total 1,885,076.39
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 9/30/22 4,044,273.57 224,349.82 406,251.20 2,926,026.08 7,600,900.67
Designated Other Projects Detail
Administration 11,865.76
Bridges 17,014.32
Historic Preservation 129,000.00
Library 376,631.00
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 141,372.00
Solid Waste 12,000.00
Stop Lights 52,445.00
Treasurer 700.00
Freedom Manor Transportation 36,250.00
BPG Properties/Rt.11 Corridor 330,000.00
Blackburn Rezoning 452,745.00
Clearbrook Bus.Ctr.Rezoning 2,500.00
Carbaugh Business Center 1,141,128.00
Total Other Proffers 9/30/22 2,926,026.08
(4) Fund Balance Adjusted
Beginning Balance 9/22 70,750,401.98
Revenue 9/22 22,383,567.30
Expenditures 9/22 (25,776,423.85)
Transfers 9/22 (2,343,135.45)
Ending Balance 9/30/22 65,014,409.98
49
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
September 30, 2022
FY23 FY22 YTD
REVENUES: 9/30/2022 9/30/2021 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 8,164,287.93 7,729,972.74 434,315.19 (1)
Other local taxes 48,934,660.00 5,195,213.57 4,984,327.98 210,885.59 (2)
Permits & Privilege fees 2,146,385.00 922,808.31 566,866.61 355,941.70 (3)
Revenue from use of money
and property 450,018.00 1,061,130.62 211,773.70 849,356.92 (4)
Charges for Services 4,252,660.00 800,639.88 720,495.94 80,143.94
Miscellaneous 486,149.24 151,009.12 144,972.77 6,036.35
Recovered Costs 2,144,249.00 349,287.49 391,666.64 (42,379.15)(5)
Proffers 410,288.29 361,616.84 48,671.45 (5)
Intergovernmental:
Commonwealth 14,166,895.00 5,325,245.45 5,272,115.32 53,130.13 (6)
Federal 90,909.09 3,656.64 11,924.01 (7)
TOTAL REVENUES 232,701,925.33 22,383,567.30 20,395,732.55 1,987,834.75
EXPENDITURES:
General Administration 17,102,633.42 6,015,433.98 5,607,045.19 408,388.79
Judicial Administration 3,535,777.14 784,941.28 731,405.66 53,535.62
Public Safety 55,198,138.57 12,738,991.09 12,223,835.63 515,155.46
Public Works 8,279,468.33 1,214,567.44 1,179,638.41 34,929.03
Health and Welfare 12,981,127.00 2,511,547.69 2,359,089.56 152,458.13
Education 92,045.00 0.00 20,327.00 (20,327.00)
Parks, Recreation, Culture 10,730,248.57 2,128,435.38 1,720,832.84 407,602.54
Community Development 2,519,690.41 382,506.99 384,026.27 (1,519.28)
TOTAL EXPENDITURES 110,439,128.44 25,776,423.85 24,226,200.56 1,550,223.29 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 126,998,911.28 2,343,135.45 (16,726.05)2,359,861.50 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (4,736,114.39)(5,735,992.00)(3,813,741.96)1,922,250.04
Fund Balance per General Ledger 70,750,401.98 69,472,561.50 1,277,840.48
Fund Balance Adjusted to reflect 65,014,409.98 65,658,819.54 (644,409.56)
Income Statement 9/30/22
`
50
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 2,448,052 2,718,322 (270,270)
Public Services 475,658 (7,108) 482,766
Personal Property 4,772,165 4,613,706 158,459
Penalties and Interest 297,151 237,636 59,515
Credit Card Chgs./Delinq.Advertising (18,818) (15,825) (2,994)
Adm.Fees For Liens&Distress 190,081 183,242 6,839
8,164,288 7,729,973 434,315
(2) Other Local Taxes
Local Sales and Use Tax 1,718,240.88 1,665,265.25 52,975.63
Communications Sales Tax 80,432.90 83,708.07 (3,275.17)
Utility Taxes 566,029.92 530,912.96 35,116.96
Business Licenses 664,483.76 643,259.70 21,224.06
Auto Rental Tax 40,002.79 26,595.07 13,407.72
Motor Vehicle Licenses Fees 97,094.72 97,420.72 (326.00)
Recordation Taxes 778,581.31 783,543.91 (4,962.60)
Meals Tax 1,002,732.66 939,206.90 63,525.76
Lodging Tax 247,370.56 214,041.65 33,328.91
Street Lights 214.75 373.75 (159.00)
Star Fort Fees 29.32 - 29.32
Total 5,195,213.57 4,984,327.98 210,885.59
(3)Permits&Privileges
Dog Licenses 9,451.00 10,010.00 (559.00)
Land Use Application Fees 400.00 1,186.65 (786.65)
Transfer Fees 1,003.50 - 1,003.50
Development Review Fees 208,636.00 103,696.00 104,940.00
Building Permits 407,274.47 280,336.50 126,937.97
2% State Fees 9,396.40 7,652.46 1,743.94
Electrical Permits 37,509.00 62,072.00 (24,563.00)
Plumbing Permits 8,261.94 7,927.00 334.94
Mechanical Permits 22,477.00 34,862.00 (12,385.00)
Sign Permits 1,300.00 875.00 425.00
Land Disturbance Permits 213,999.00 56,099.00 157,900.00
Institutional Inspections Permit 1,700.00 1,550.00 150.00
Septic Haulers Permit - 200.00 (200.00)
Transfer Development Rights 1,400.00 300.00 1,100.00
Small Cell Tower Permit - 100.00 (100.00)
Total 922,808.31 566,866.61 355,941.70
(4) Revenue from use of
Money 1,028,682.75 75,218.13 953,464.62 *1
Property 32,447.87 136,555.57 (104,107.70)
Total 1,061,130.62 211,773.70 849,356.92
*1 The Federal Funds rate has gone from .25 to 3.25 in one year.
51
(5) Recovered Costs FY23 FY22 Increase/Decrease
9/30/22 9/30/21
Recovered Costs Treasurers Office 74,376.00 - 74,376.00
Recovered Costs Social Services 15,299.86 11,185.72 4,114.14
Recovered Cost Fire Companies 74,999.00 74,999.00 -
Recovered Costs Sheriff 29,520.00 39,240.00 (9,720.00)
Reimbursement Circuit Court 2,097.09 2,450.73 (353.64)
Reimbursement Public Works 154.52 - 154.52
Clarke County Container Fees 21,931.83 23,425.52 (1,493.69)
City of Winchester Container Fees 19,648.80 15,729.27 3,919.53
Refuse Disposal Fees 43,597.16 38,827.11 4,770.05
Recycling Revenue 2,528.96 10,525.50 (7,996.54)
Container Fees Bowman Library 645.36 565.67 79.69
Restitution Other 455.51 33.85 421.66
Litter-Thon/Keep VA Beautiful Grant 1,000.00 - 1,000.00
Reimb.of Expenses Gen.District Court 4,555.96 4,662.93 (106.97)
Gasoline Tax Refund-VPA 8,094.67 - 8,094.67
Reimb.Task Force 19,899.70 18,872.58 1,027.12
Sign Deposits - 500.00 (500.00)
Westminister Canterbury Lieu of Tax - 19,692.00 (19,692.00)
Labor-Grounds Maint.Fred.Co. Schools - 100,340.86 (100,340.86)
Comcast PEG Grant 19,241.00 20,747.50 (1,506.50)
Fire School Programs 4,100.00 6,660.00 (2,560.00)
Clerks Reimbursement to County 1,678.14 2,583.44 (905.30)
Reimb. Sheriff 5,463.93 624.96 4,838.97
Subtotal Recovered Costs 349,287.49 391,666.64 (42,379.15)
Proffer Snowden Bridge 213,237.90 340,723.84 (127,485.94)
Proffer Cedar Meadows - 14,643.00 (14,643.00)
Proffer Madison Village 176,888.40 - 176,888.40
Proffer Freedom Manor 2,500.00 6,250.00 (3,750.00)
Proffer The Village at Middletown 17,661.99 - 17,661.99
Subtotal Proffers 410,288.29 361,616.84 48,671.45
Grand Total 759,575.78 753,283.48 6,292.30
52
(6) Commonwealth Revenue FY23 FY22
9/30/22 9/30/21 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 40,344.73 22,620.00 17,724.73
State Noncategorical Funding - 12,960.00 (12,960.00)
P/P State Reimbursement 2,610,611.27 2,610,611.27 -
Shared Expenses Comm.Atty.99,367.86 95,658.96 3,708.90
Shared Expenses Sheriff 455,084.97 408,886.04 46,198.93
Shared Expenses Comm.of Rev.44,274.16 39,424.06 4,850.10
Shared Expenses Treasurer 33,629.85 32,695.85 934.00
Shared Expenses Clerk 82,090.85 69,649.71 12,441.14
Public Assistance Grants 1,282,709.25 1,253,961.45 28,747.80
Emergency Services Fire Program 353,258.00 304,416.00 48,842.00
Other Revenue From The Commonwealth 544.40 313.61 230.79
Four-For-Life Funds - 94,369.60 (94,369.60)
DMV Grant Funding 2,372.02 8,223.15 (5,851.13)
State Grant Emergency Services 67,512.21 13,381.00 54,131.21
Sheriff's State Grants - 82,320.00 (82,320.00)
JJC Grant Juvenile Justice 34,340.00 32,090.00 2,250.00
Rent/Lease Payments 67,015.92 54,268.11 12,747.81
Wireless 911 Grant 55,687.80 50,506.37 5,181.43
State Forfeited Asset Funds 4,155.89 2,807.53 1,348.36
Victim Witness-Commonwealth Office 52,347.47 43,457.12 8,890.35
Total 5,325,245.45 5,272,115.32 53,130.13
53
County of Frederick
General Fund
September 30, 2022
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 3,656.64 11,924.01 (8,267.37)
Total 3,656.64 11,924.01 (8,267.37)
(8) Expenditures
Expenditures increased $1.06 million. General Administration increased $408,388.79
and includes an increase of $236,260 to CSA over the previous year. Public Safety
increased $515,155.46 and includes the local contribution to the Jail increase of $367,471.
Additionally, $108,177 to Fire and Rescue to reimburse insurance for the Volunteer Fire and
Rescue Association. Transfers increased $2,359,861.50.
(9) Transfers Increased $2,359,861.50 FY23 FY22 Increase/Decrease
Transfer to School Operating Fund 836,679.21 - 836,679.21 *1
Transfer to Debt Service County 1,434,402.91 177,501.17 1,256,901.74 *2
Operational Transfers 71,550.04 87,049.84 (15,499.80)
Reserve for Merit/COLA Increases 503.29 808.94 (305.65)
Operational Contingency - (282,086.00) 282,086.00 *3
Total 2,343,135.45 (16,726.05) 2,359,861.50
*1 Timing of C/F School Encumbrances in 9/22 -FY23 and 10/21 in previous year.
*2 Payments in FY23 include City of Winchester for Courtroom, Roof and HVAC Projects, Millwood
and Roundhill F.D., and Public Safety Building. Payment in FY22 was Bowman Library.
*3 Board Approved (2) Apparaus in FY22.
54
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
September 30, 2022
ASSETS FY23 FY22 Increase
9/30/22 9/30/21 (Decrease)
Cash 10,484,103.92 7,822,027.98 2,662,075.94 *1
Receivable Arrears Pay Deferred 104,237.32 111,051.74 (6,814.42)
GL controls(est.rev/est.exp)(1,080,251.89)(2,551,284.73)1,471,032.84
TOTAL ASSETS 9,508,089.35 5,381,794.99 4,126,294.36
LIABILITIES
Unclaimed Property Payable 5.00 0.00 5.00
Accrued Wages Payable 442,389.90 429,795.90 12,594.00
Accrued Operating Reserve Costs 3,048,824.76 2,859,074.91 189,749.85
TOTAL LIABILITIES 3,491,219.66 3,288,870.81 202,343.85
EQUITY
Fund Balance
Reserved
Encumbrances 340,970.45 166,651.53 174,318.92
Undesignated
Fund Balance 5,675,899.24 1,926,272.65 3,749,626.59 *2
TOTAL EQUITY 6,016,869.69 2,092,924.18 3,923,945.51
TOTAL LIABILITY & EQUITY 9,508,089.35 5,381,794.99 4,126,294.36
NOTES:
*1 Cash increased $2,662,075.94. Refer to the following page for comparative statement of revenues
expenditures and changes in fund balance.*2 Fund balance increased $3,749,626.59. The beginning balance was $5,410,687.07 and includes adjusting
entries, budget controls FY23($1,130,400.00), and the year to date revenue less expenditures of $1,395,612.17.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:32,405.96
Compensation Board Reimbursement 9/22 618,615.28
Total 651,021.24
55
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
September 30, 2022
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:9/30/22 9/30/21 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 133.72 123.55 10.17
Interest 20,000.00 54.78 - 54.78
Supervision Fees 49,163.00 6,023.62 6,105.00 (81.38)
Drug Testing Fees 300.00 60.00 150.00 (90.00)
Work Release Fees 348,000.00 63,451.53 45,538.22 17,913.31
Federal Bureau Of Prisons 0.00 385.00 220.00 165.00
Local Contributions 9,100,845.00 4,550,422.50 2,098,362.00 2,452,060.50
Miscellaneous 18,000.00 5,179.45 2,762.93 2,416.52
Phone Commissions 550,000.00 76,433.20 0.00 76,433.20
Food & Staff Reimbursement 68,000.00 9,618.55 13,325.44 (3,706.89)
Elec.Monitoring Part.Fees 87,000.00 1,219.72 16,413.81 (15,194.09)
Share of Jail Cost Commonwealth 1,415,000.00 0.00 0.00 0.00
Medical & Health Reimb.65,000.00 9,058.62 9,203.75 (145.13)
Shared Expenses CFW Jail 6,150,000.00 806,106.24 857,593.32 (51,487.08)
State Grants 314,016.00 0.00 0.00 0.00
Local Offender Probation 370,005.00 0.00 0.00 0.00
Pretrial Expansion Grant 346,865.00 0.00 0.00 0.00
Transfer From General Fund 7,258,753.00 1,814,688.25 1,447,217.00 367,471.25
TOTAL REVENUES 26,160,947.00 7,342,835.18 4,497,015.02 2,845,820.16
EXPENDITURES:27,582,169.34 5,947,223.01 5,799,384.70 147,838.31
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)1,395,612.17 (1,302,369.68)2,697,981.85
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,228,642.33 1,051,644.74
Fund Balance Adjusted To Reflect 5,675,899.24 1,926,272.65 3,749,626.59
Income Statement 9/30/2022
56
County of Frederick
Fund 12 Landfill
September 30, 2022
FY23 FY22 Increase
ASSETS 9/30/22 9/30/21 (Decrease)
Cash 40,189,810.24 38,876,423.43 1,313,386.81
Receivables:
Accounts Receivable 10,889.99 3,662.13 7,227.86
Fees 1,063,849.85 807,873.53 255,976.32 *1
Receivable Arrears Pay Deferred 16,814.14 18,551.34 (1,737.20)
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 64,477,807.18 60,976,077.03 3,501,730.15
Accumulated Depreciation (41,291,783.00)(38,369,357.59) (2,922,425.41)
GL controls(est.rev/est.exp)(6,315,300.42)(3,942,150.53) (2,373,149.89)
TOTAL ASSETS 58,068,087.98 58,287,079.34 (218,991.36)
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay 187,340.08 199,328.15 (11,988.07)
Accrued Remediation Costs 14,993,148.59 14,344,656.18 648,492.41 *2
Deferred Revenue Misc.Charges 10,889.99 3,662.13 7,227.86
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,248,573.36 14,603,565.16 643,732.20
EQUITY
Fund Balance
Reserved:
Encumbrances 745,400.00 62,312.00 683,088.00 *3
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00
Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated
Fund Balance 32,215,672.62 33,762,760.18 (1,547,087.56)*4
TOTAL EQUITY 42,819,514.62 43,683,514.18 (863,999.56)
TOTAL LIABILITY AND EQUITY 58,068,087.98 58,287,079.34 (218,991.36)
NOTES:
*1 Landfill receivables increased $255,976.32. Landfill fees at 9/22 were $797,875.08 compared to $766,709.03
at 9/21 for an increase of $31,166.05. Delinquent fees at 9/22 were $314,019.78 compared to $88,254.02 at
9/21 for an increase of $225,765.76.
*2 Remediation increased $648,492.41 that includes $640,654.00 for post closure and $7,838.41 in interest.
*3 The encumbrance balance at 9/30/22 was $745,400.00 and includes $28,448 for silica gel for siloxane filtration
from landfill gas. Additionally. $716,952 for (2) 2023 CAT 963 track loaders.
*4 Fund balance decreased $1,547,087.56. The beginning balance was $37,808,293.58 and includes adjusting
entries, budget controls for FY23($4,051,983.00), C/F of ($2,980,269.42) for ongoing projects, and $1,439,631.46
year to date revenue less expenses.
57
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceSeptember 30, 2022
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 9/30/22 9/30/21 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 1,281.09 1,154.75 126.34
Interest on Bank Deposits 50,000.00 21,362.85 239.73 21,123.12
Salvage and Surplus 130,000.00 52,982.02 63,237.20 (10,255.18)
Sanitary Landfill Fees 7,934,550.00 2,101,065.92 1,972,537.53 128,528.39
Charges to County 0.00 180,047.37 186,070.53 (6,023.16)
Charges to Winchester 0.00 56,581.26 49,989.91 6,591.35
Tire Recycling 431,000.00 84,298.96 68,575.47 15,723.49
Reg.Recycling Electronics 80,000.00 12,080.00 10,185.00 1,895.00
Greenhouse Gas Credit Sales 10,000.00 64.00 0.00 64.00
Miscellaneous 0.00 0.00 0.00 0.00
Renewable Energy Credits 189,216.00 28,680.00 18,615.00 10,065.00
Landfill Gas To Electricity 302,746.00 164,480.25 80,681.63 83,798.62
Insurance Recoveries 0.00 0.00 0.00 0.00
TOTAL REVENUES 9,127,512.00 2,702,923.72 2,451,286.75 251,636.97
Operating Expenditures 12,010,794.80 902,917.26 781,464.82 121,452.44
Capital Expenditures 4,177,417.62 360,375.00 0.00 360,375.00
TOTAL Expenditures 16,188,212.42 1,263,292.26 781,464.82 481,827.44
Excess(defiency)of revenue over
expenditures (7,060,700.42)1,439,631.46 1,669,821.93 (230,190.47)
Fund Balance Per General Ledger 30,776,041.16 32,092,938.25 (1,316,897.09)
FUND BALANCE ADJUSTED 32,215,672.62 33,762,760.18 (1,547,087.56)
58
Finance Committee
Agenda Item Detail
Meeting Date: October 19, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer Report for September 2022.
Attachments:
FinCmte20221019C3TransferRpt.pdf
59
BUDGET TRANSFERS SEPTEMBER 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
9/8/2022 PLANNING NELUP MAILING 8101 5401 000 000 (1,775.15)
PLANNING 8101 5204 000 000 1,775.15
9/8/2022 FIRE AND RESCUE PURCHASE OF ZOLL PORTABLE 3505 5404 000 000 (75,800.00)
FIRE AND RESCUE 3505 8009 000 000 75,800.00
9/13/2022 CLEARBROOK PARK TO COVER SOCCER FIELD RENOVATION 7109 3004 000 003 (20,000.00)
SHERANDO PARK 7110 3004 000 003 20,000.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (5,000.00)
SHERANDO PARK 7110 3004 000 003 5,000.00
9/15/2022 INFORMATION TECHNOLOGY PLANNING/SCANNING INITIATION 1220 3002 000 000 100,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (100,000.00)
9/15/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE TREES REMOVED FROM SMITHFIELD AVENUE PROPERTY 4304 3010 000 052 (3,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 086 3,000.00
9/16/2022 SHERANDO PARK RECLASS MAINTENANCE TECHNICIAN 7110 1001 000 085 22,725.00
SHERANDO PARK 7110 2001 000 000 1,739.00
SHERANDO PARK 7110 2002 000 000 2,852.00
SHERANDO PARK 7110 2006 000 000 271.00
SHERANDO PARK 7110 2008 000 000 121.00
SHERANDO PARK 7110 2011 000 000 507.00
PARKS AND RECREATION ADMINISTRATION 7101 1001 000 098 (22,725.00)
PARKS AND RECREATION ADMINISTRATION 7101 2001 000 000 (1,739.00)
PARKS AND RECREATION ADMINISTRATION 7101 2002 000 000 (2,852.00)
PARKS AND RECREATION ADMINISTRATION 7101 2006 000 000 (271.00)
PARKS AND RECREATION ADMINISTRATION 7101 2008 000 000 (121.00)
PARKS AND RECREATION ADMINISTRATION 7101 2011 000 000 (507.00)
9/16/2022 SHERIFF VEHICLES FOR NEW POSITIONS 3102 5408 000 000 19,148.00
SHERIFF 3102 8005 000 000 91,000.00
TRANSFERS/CONTINGENCY 9301 5807 000 003 (110,148.00)
9/20/2022 AGRICULTURE EXPENDITURE CODE CORRECTION 8301 5401 000 000 (899.50)
AGRICULTURE 8301 5413 000 000 899.50
9/22/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS MATERIALS & SUPPLIES ROUND HILL 4304 5403 000 007 (300.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 007 300.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 009 (600.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 007 600.00
9/26/2022 CLEARBROOK PARK PARKS AND RECREATION MOWERS 7109 8001 000 000 100,500.00
SHERANDO PARK 7110 8001 000 000 100,500.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (201,000.00)
9/27/2022 COMMISSIONER OF THE REVENUE MASSMAIL‐REASSESSMENT/LESSOR/TAX RELIEF/EXEMPT 1209 5401 000 000 (4,100.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5204 000 000 4,100.00
9/27/2022 FIRE AND RESCUE PROMOTIONS 9/22 3505 1007 000 000 (3,367.00)
FIRE AND RESCUE 3505 1001 000 090 3,367.00
SHERIFF 3102 1002 000 022 (2,774.00)
SHERIFF 3102 1001 000 005 2,774.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (10,728.00)
INFORMATION TECHNOLOGY 1220 1001 000 027 10,728.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (829.00)
INFORMATION TECHNOLOGY 1220 2001 000 000 829.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (1,359.00)
INFORMATION TECHNOLOGY 1220 2002 000 000 1,359.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (129.00)
INFORMATION TECHNOLOGY 1220 2006 000 000 129.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (57.00)
INFORMATION TECHNOLOGY 1220 2008 000 000 57.00
INFORMATION TECHNOLOGY 1220 3010 000 000 (10.00)
INFORMATION TECHNOLOGY 1220 2011 000 000 10.00
PUBLIC SAFETY COMMUNICATIONS 3505 1007 000 001 (3,792.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 018 3,792.00
9/28/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE INSTALLATION OF DIRECT CAPTURE EXHAUST REMOVAL MILLWOOD F&R 4304 8009 000 021 109,090.91
TRANSFERS/CONTINGENCY 9301 5890 000 000 (109,090.91)
9/29/2022 SHERANDO PARK TO COMPLETE PURCHASE OF CAPITAL EQUIPMENT 7110 8001 000 000 (800.00)
CLEARBROOK PARK 7109 8001 000 000 800.00
10/4/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE ACROBAT PRO LICENSE RENEWAL 4304 3004 000 001 (300.00)
MAINTENANCE ADMINISTRATION 4301 5401 000 000 300.00
10/4/2022 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME EXPENSE 7104 1003 000 000 (543.60)
PARKS AND RECREATION ADMINISTRATION 7101 1005 000 001 543.60
RECREATION CENTERS AND PLAYGROUNDS 7104 1003 000 000 (2,120.44)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 2,120.44
SHERANDO PARK 7110 1003 000 000 (623.75)
SHERANDO PARK 7110 1005 000 001 623.75
10/5/2022 PUBLIC SAFETY COMMUNICATIONS YEARLY DUES INCREASE AND ADDITIONAL TIER PURCHASED 3506 5407 000 000 (120.00)
PUBLIC SAFETY COMMUNICATIONS 3506 5801 000 000 120.00
10/6/2022 ELECTORAL BOARD AND OFFICIALS ADDITIONAL TRAVEL EXPENSES 1301 5506 000 000 (300.00)
ELECTORAL BOARD AND OFFICIALS 1302 5506 000 000 300.00
60