FinCmteAgendaPkt20220216COUNTY of FREDERICK
Finance Department
Cheryl B. Shiffler
Director
540/665-5610
Fax: 540/667-0370
E-mail: cshiffle@fcva.us
107 North Kent Street • Winchester, Virginia 22601
TO: Finance Committee and Board of Supervisors
FROM: Cheryl B. Shiffler, Finance Director
DATE: February 10, 2022
SUBJECT: Audit & Finance Committee Agenda
An Audit & Finance Committee meeting will be held in the Board of Supervisors meeting room at 107
North Kent Street on Wednesday, February 16, 2022, at 8:00 a.m. A budget work session will follow
at 8:30 a.m.
AUDIT COMMITTEE
1.David Foley from Robinson, Farmer, Cox Associates will present the FY 2021 Annual
Comprehensive Financial Report (ACFR) and be available for discussion of the upcoming FY 2022
audit. The FY 2021 ACFR is available online at: www.fcva.us/CAFR. See attached governance
letter, p. 3 - 4.
FINANCE COMMITTEE
1.The Winchester Regional Airport Authority requests an Airport Fund supplemental
appropriation in the amount of $280,000. This amount represents funds needed for aviation fuel
for the remainder of the fiscal year. No local funds required. See attached memo, p. 5.
2.The Winchester Regional Airport Authority requests an Airport Capital Fund supplemental
appropriation in the amount of $296,477 and a General Fund supplemental appropriation in the
amount of $126,190. These amounts represent additional funds for a DOAV grant and the local
share. See attached memo, p. 6.
3.The Public Works Director requests a Shawneeland Fund supplemental appropriation in the
amount of $380,000. This amount represents funds necessary to seal a water leak below the
1
Audit & Finance Committee Agenda
February 16, 2022
Page 2
lake. The request has been endorsed by the SSDAC and approved by the Public
Works Committee. See attached memo, p. 7 - 13.
4.The Sheriff requests a General Fund supplemental appropriation in the amount of $20,592.45.
This amount represents auto claims and will be used for repairs. No local funds required. See
attached memo, p. 14 - 18.
5.The Sheriff requests a General Fund supplemental appropriation in the amount of $19,950. This
amount represents an auto claim and will be used toward a replacement vehicle. No local
funds required. See attached memo, p. 19 - 20.
6.The Sheriff requests a General Fund supplemental appropriation in the amount of $1806. This
amount represents donations to be used toward a building at the impound lot. No local funds
required. See attached memo, p. 21 - 22.
INFORMATION ONLY
1.The Finance Director provides a Fund 10 Transfer Report for January 2022. See attached, p. 23.
2.The Finance Director provides financial statements ending January 31, 2022. See attached,
p. 24 - 34.
3.The Finance Director provides an FY 2022 Fund Balance Report ending February 9, 2022. See
attached, p. 35.
4.The Final Rule on the American Rescue Plan Act – Coronavirus State and Local Fiscal Recovery
Funds (ARPA-CSLFRF) was issued January 6, 2022. It has been determined that a portion of the
EMS Radio project is an eligible expense. An updated budget for the County’s use of ARPA funds
is provided. See attached, p. 36 - 37.
2
Communication with Those Charged with Governance
To the Audit Committee
County of Frederick, Virginia
We have audited the financial statements of the governmental activities, business-type activities, the
discretely presented component units, each major fund, and the aggregate remaining fund information of
the County of Frederick (“County”) for the year ended June 30, 2021. Professional standards require that
we provide you with information about our responsibilities under generally accepted auditing standards
and Government Auditing Standards and the Uniform Guidance as well as certain information related to
the planned scope and timing of our audit. We have communicated such information in our letter to you
dated February 17, 2021. Professional standards also require that we communicate to you the following
information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the County are described in Note 1 to the financial statements. The County
adopted Governmental Accounting Standards (GASB Statement) No. 84 Fiduciary Activities during 2021.
We noted no transactions entered into by the governmental unit during the year for which there is a lack
of authoritative guidance or consensus. All significant transactions have been recognized in the financial
statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions about
future events. Certain accounting estimates are particularly sensitive because of their significance to the
financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimates affecting the County’s financial
statements were:
Management’s estimate of the depreciable lives of capital assets is based on the actual
lives of prior assets and industry standards. We evaluated the key factors and assumptions
used to develop the depreciable lives in determining that it is reasonable in relation to the
financial statements taken as a whole.
Management’s estimate of other post-employment benefit liabilities is based on the
actuarial valuation performed by a qualified independent actuary. We evaluated the key
factors and assumptions used to develop the estimated liability in determining that it is
reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit. 3
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
Management has corrected all such misstatements. In addition, none of the misstatements detected as a
result of audit procedures and corrected by management were material, either individually or in the
aggregate, to each opinion unit’s financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated December 29, 2021.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves
application of an accounting principle to the governmental unit’s financial statements or a determination
of the type of auditor’s opinion that may be expressed on those statements, our professional standards
require the consulting accountant to check with us to determine that the consultant has all the relevant
facts. To our knowledge, there were no such consultations with other accountants.
Other Matters
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit’s auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses were
not a condition to our retention.
This information is intended solely for the use of the Audit Committee and management of the County of
Frederick and is not intended to be and should not be used by anyone other than these specified parties.
Charlottesville, Virginia
December 29, 2021
4
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: February 16, 2022
RE: Finance Committee Agenda Item | Operating Budget Supplemental Appropriation
The Winchester Regional Airport Authority (WRAA) requests a supplemental appropriation in the
amount of $280,000 to account for aviation fuel cost-of-sales for the remainder of FY 2022. The
supplemental appropriation is needed because fuel sales have outpaced projections by about 25%,
meanwhile fuel costs have been approximately 15% higher than budgeted. This supplemental
appropriation is directly offset by revenue from fuel sales; therefore no local funds are required.
Revenue: 3 - 017 - 018990 - 0010, Miscellaneous Revenue
Expense: 4 - 017 - 081090 - 5414 - 000 - 000, Merchandise for Resale
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
-
50,000
100,000
150,000
200,000
250,000
FY2019 FY2020 FY2021 FY2022
Fu
e
l
G
a
l
l
o
n
s
Fiscal Year
Fuel Gallons Sold (July - Jan)
AVGAS
Jet-A
5
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: February 16, 2022
RE: Finance Committee Agenda Item | State Grant for Terminal Site Work Phase 2 Construction
The Winchester Regional Airport Authority (WRAA) received a grant offer from the Virginia
Department of Aviation (DOAV) for the “Terminal Site Work Phase 2” construction project. The grant
provides for reimbursement of approximately 74% of the total project costs.
Previously, the airport received an initial appropriation for the project in November 2021. However,
bids opened in January 2022 exceeded the engineer’s estimate by approximately 17%. Therefore,
the WRAA requests an additional supplemental appropriation for its FY 2022 capital budget in the
amount of $296,477. The updated total project costs are shown in the table below. The requested
Frederick County share is $126,190.
Terminal Building Site Work Phase 2 - Construction
Approved
(Nov 2021)
Revised Project
Budget (Jan 2022)
Supplemental
Request (Feb 2022)
DOAV $1,200,000 $1,328,224 $128,224
County $225,000 $351,190 $126,190
City $75,000 $117,063 $42,063
Total $1,500,000 $1,796,477 $296,477
Revenue: 3 - 085 - 024040 – 0012, State Reimbursement Capital Projects
Expense: 4 - 085 - 081030 - 8801 - 000 - 203, New GA Terminal Building-Site Design
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
6
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Transfer Request – Shawneeland Sanitary District
DATE: January 31, 2022
______________________________________________________________________________
At the January 25, 2022, Public Works Committee meeting, the committee unanimously
approved a request from the Shawneeland Sanitary District to transfer $380,000 from 0-016-
000240-2530 unreserved fund balance to 4-016-081080-3010-00 contractual services.
Viola Engineering/American Concrete has proposed a polyurethane grouting operation to
seal up the karst features below the lake where water is leaking at a rate of 140 gallons/minute.
(Attachment 1) The proposed cost estimate to perform the necessary work will range from
$60,000 and up to $380,000, depending on how the grouting operation proceeds with the water
leakage rate. The Shawneeland Sanitary District Advisory Committee (SSDAC) unanimously
endorsed spending up to $380,000 with funding for the project coming from the unreserved fund
balance account. (Attachment 2)
Please include the above transfer request on the next Finance Committee agenda.
JCW/kco
Attachments: as stated
cc: file
7
Harrisonburg Office
1356 N. Main Street
Harrisonburg, VA 22802
Phone: 540-434-0400
Fax: 540-434-0447
Viola Engineering, PC
Winchester Office
220 Imboden Drive, Suite A
Winchester, VA 22603
Phone: 540-313-4270
Fax: 540-434-0447
GEOTECHNICAL ∙ GEOPHYSICAL CONSTRUCTION ∙ MATERIALS
December 2, 2021
Joe Wilder, Director of Public Works [email: jwilder@fcva.us]
Frederick County, Virginia
107 N. Kent Street
Winchester, VA 22601
RE: Revision 1 - Report of Geophysical Investigation
Crystal Lake Sinkhole Investigation (Cherokee Dam)
152 Tomahawk Trail, Winchester, VA
VEPC Project No: PTL-212862
Mr. Wilder:
A three-dimensional (3D) electrical resistivity imaging (ERI) survey was performed at the referenced site to
evaluate recently developed karst features located along the southeastern bank of Crystal Lake. Site
investigation and report preparation were conducted in accordance with Frederick County Task Order 2017-
13 (Date: 10/27/2021) and scope of services developed by our office (Proposal Date: 10/21/2021). The lake
and earthen impoundment, Cherokee Dam, are owned and operated by Frederick County with funding
provided by the Shawneeland Sanitary District. Site karst hazards are well documented at Crystal Lake, and
subsurface topology has impacted the performance of the lake dating back to its construction in the 1960’s.
Investigation and sinkhole remediation activities have taken place over the past 20 years with fluctuating
drainage rates occurring throughout the lakes operational history. Sometime in early October 2021, two (2)
well defined sinkholes developed along the eastern
shore of the lake; subsequently, accelerating lake
drainage to a rate measured at approximately 150
gallons a minute at the spring located north of the
historic Council House. As a result, the lake water
elevation dropped approximately 10 to 15 feet. This
prompted a subsurface evaluation of geologic
conditions to ascertain potential remediation scope
and estimated costs. A three-dimensional electrical
resistivity survey (ERI) was conducted, by our
office, to evaluate subsurface sinkhole drainage
conditions. A 3D rectangle survey section was
established, as shown on the attached Location Plan,
with six (6) parallel ERI survey lines conducted with
electrode spacing maintained at eight (8) feet.
Three-dimensional resistivity imaging is a geophysical technique utilized to measure the in-situ resistivity
of earth materials, i.e., how difficult it is to pass an induced electrical current through the subsurface.
Resistivity is the inverse of conductivity. Therefore, resistivity imaging is a measurement of the conductivity
of the subsurface materials at the site. Generally, soils are more conductive than competent bedrock and can
be imaged with this technique. Karst terrain soils associated with sinkholes, voids, solution channels,
bedrock seeps and incipient sinkholes are typically cohesive and very moist. Therefore, they are more
Figure 1. Dam Construction
Attachment 1
8
Revision 1 - Report of Geophysical Investigation
Crystal Lake Sinkhole Investigation (Cherokee Dam)
152 Tomahawk Trail, Winchester, VA 22602
December 2, 2021
Page 2
GEOTECHNICAL ∙ GEOPHYSICAL CONSTRUCTION ∙ MATERIALS
conductive than the surrounding bedrock or other soils. In addition, voids and caves can possibly be imaged
provided a contrasting resistivity gradient exists between the target and the surrounding earth materials.
SITE EXPLORATION
Cherokee Dam is located perpendicular to the strike of bedrock underlain by various geological formations,
several of which include soluble limestone. We understand the site and dam embankment is underlain by
several geologic formations with limestone inclusions that are solution prone according to published maps,
review of previous site study, and grouting program performed by Hayward Baker.
Based on a review of the grouting program, we summarize that grouting began in November 2008 and was
terminated in April of 2009. A total of 33 borings were injected with grout to depths of 150 feet, as
referenced from the top of the dam, with a cement grout/bentonite additive. Records indicate a total of
2097 cubic yards of grout was injected to develop a subsurface curtain that appeared to minimize water
flow through subsurface voids at depth. However, it was stated some leakage is inevitable in this karst
geology. We conclude that it is nearly impossible to effectively stop leakage in karst geology nor can any
grouting plan guarantee similar future sinkhole development will not occur. However, targeted remediation
can significantly reduce the likelihood of drainage through karst development and reduce subsurface
drainage rates.
A three-dimensional ERI survey along six (6) parallel lines running east to west along the downstream slope
and toe of Cherokee Dam. The study included a dipole-dipole array resistivity survey utilizing the Advanced
Geosciences, Inc. (AGI) SuperSting R-8/IP Passive Earth Resistivity System. The ERI lines were spaced
approximately 16 feet apart with a length of 664 feet each. The resistivity lines were established with an
electrode spacing of 8 feet to gain a maximum
resolution and imaging depth of approximately four
(4) and 130 feet, respectively. Anomalous
resistivity zones were mapped in an effort to
identify flow paths which traverse the survey area
to distinguish potential remediation areas. Further,
resistivity imaging data was processed and inverted
using AGI’s proprietary 3-D resistivity inversion
software, EarthImager 3-D, to generate the inverted
resistivity sections. Terrain correction was
performed utilizing high resolution elevation data
obtained from USGS 3DEP one-meter Light
Detection and Ranging (LiDAR) bare earth
elevation maps. Electrodes were located in the field
with multi-band RTK GNSS receivers with a
nominal location accuracy of less than three (3)
centimeters.
SUBSURFACE CONDITIONS
Electrical resistivity imaging is a nondestructive investigation technique that can be utilized to detect large
anomalously deep and/or wet soils of the type commonly associated with incipient sinkholes or saturated
soils, fractures, or pockets between more competent rock. Resistivity imaging was utilized as an indicator
of potential wet soils or flow paths and not as an absolute identifier of the problem. In general, higher
Figure 2. ERI Field Investigation
9
Revision 1 - Report of Geophysical Investigation
Crystal Lake Sinkhole Investigation (Cherokee Dam)
152 Tomahawk Trail, Winchester, VA 22602
December 2, 2021
Page 3
GEOTECHNICAL ∙ GEOPHYSICAL CONSTRUCTION ∙ MATERIALS
resistivity values are interpreted to represent non-
porous competent bedrock or dry soil conditions,
and conversely, lower conductivity values are
interpreted to represent moist or saturated soils
and/or water filled voids, fractures, and other
structural discontinuities within the bedrock/soil
mass.
Resistivity imaging of the project site suggests
variable moisture conditions beneath estimated top
of bedrock likely indicated zones of water
infiltration. Zones of higher resistive material likely
represent competent bedrock while lower resistivity
values were observed along the existing dam outfall
barrel and buried piping (siphons). A discontinuous
low resistivity zone is noted on all ERI sections along the eastern edge of the ERI data. This area is indicative
of fractured bedrock harboring water flow. Further, it is believed the contact between dissimilar geologic
formations is closer to the site than is mapped leading to accelerated bedrock degradation. A zone of probable
remediation was identified along the eastern extents of the survey area as mapped on the attached Location
Plan and Inverted Resistivity Sections. An area of low resistivity subsurface conditions was noted due west
of the dam outfall pipe only in a handful of sections. It is believed this hydraulic feature is derived from
water infiltration at the surface near the end of the outfall pipe.
CONSTRUCTION RECOMMENDATIONS
We understand Crystal Lake is a prominent feature of the Shawnee Land community and is admired by
many residents. However, extensive subsurface remediation of previous karst features has left some weary
of significant capital expenses for its continued operation. Multiple remediation options are available with
varying probability of long-term success; however, any remediation approach selected will not guarantee
the end to sinkhole development within the local geology going forward.
Currently (as revised 12/2/21), Crystal Lake elevation has dropped to a consistent level of 157 inches below
normal pool elevation and flow measured at the spring box below the Council House has stabilized to 136
gpm (down from 175 gpm) and flowing with negligible turbidity. These factors may remain constant for a
period of time to permit remediation, if so elected. Some well-suited methods, arranged in ascending cost,
may include:
1.) Grouting of near-surface voids, deep remediation excluded, in the existing karst features to include
backfilling existing sinkholes (2) at the surface to promote public safety leaving existing deep
conditions unchecked. This would be economically achieved by rough grading an access lane to
near the karst features to permit backfilling with 2000 psi lean concrete with 50 lbs of bentonite
metered into the concrete while discharging. The concrete volume may be expanded by including
bank boulders to the concrete/grout mix during discharge. We estimate a budget cost of $7,500 to
complete this alternative. However, once the sinkholes are backfilled, the advantage of filling with
polymer grout is lost without drilling addition holes to inject grout to better fill voids if decided at a
later date.
2.) Near surface and drainage path filling with water-activated semi-rigid polyurethane foam injection
resin. Dye tracing is conducted to ascertain travel time through karst drainage paths. Specially
Figure 3. Sinkhole Development Along Shoreline
10
Revision 1 - Report of Geophysical Investigation
Crystal Lake Sinkhole Investigation (Cherokee Dam)
152 Tomahawk Trail, Winchester, VA 22602
December 2, 2021
Page 4
GEOTECHNICAL ∙ GEOPHYSICAL CONSTRUCTION ∙ MATERIALS
formulated foam is pumped into the exposed sinkhole(s) and proportioned to activate at set intervals
to plug subsurface conditions. Chemicals are certified to NSF 61-5 (approved for contact with
drinking water – see attached Certified Product Listing). Please refer to attached Case History for
more information provided by Mr. Stuart Baber of American Concrete Services. We suggest that
Mr. Baber be contacted for additional Case Histories of grouting sinkholes in karst geology for
further consideration.
3.) Deep chemical grouting to develop drainage curtain walls downstream from the dam. Areas noted
on attached location plans.
4.) Extensive grouting similar to remediation activities conducted for previous karst feature remediation
downstream and/or within reservoir. Areas noted on attached location plans.
Based on the 2009 remediation history and existing subsurface flow that developed after a period of 13
years, we recommend injecting a polyurethane resin at this time to minimize subsurface flows as mentioned.
This approach incorporates additional deep remediation at a fraction of the cost of conventional pressure
grouting. The resin can be properly mixed with an accelerant to cause a solid plug to set at a precise time to
effectively fill the karst void(s) along the drainage path. Further, our review of products and procedures
indicates that the resin can be pumped into the existing sinkhole, which avoids drilling injection borings
along the dam embankment thereby reducing cost and time for completion. We suggest that a preferred
Contractor be contacted to evaluate the site to determine a budget cost to restore the lakes level to near
normal utilizing a polyurethane resin. Based on a quote for 500 gallons of bulk material, we estimate a cost
to remediate Crystal Lake ranging between $60,000 and $380,000 depending on the severity of voids in the
underlying karst geology. Upon completion, we recommend that the exposed throat of the sinkhole(s) be
backfilled with a lean concrete (2000 psi concrete) amended with high yield bentonite gel (powder) at a
typical rate of 50 pounds/cubic yard of concrete. This will provide a tight sealing plug that will promote
public safety. Further site remediation work may be required in the future, as this approach will plug the
current karst drainage path. Active maintenance, incorporating this or comparable techniques, may likely
result in a lower total site remediation cost if future subsurface leaks develop. We recommend that Mr. Stuart
Baber be invited to speak of this process at the next Homeowners Board Meeting based on his expertise and
to answer questions accordingly.
11
Revision 1 - Report of Geophysical Investigation
Crystal Lake Sinkhole Investigation (Cherokee Dam)
152 Tomahawk Trail, Winchester, VA 22602
December 2, 2021
Page 5
GEOTECHNICAL ∙ GEOPHYSICAL CONSTRUCTION ∙ MATERIALS
LIMITATIONS
This report has been prepared in order to aid in the evaluation of this site and to assist remediation activities
related to existing karst conditions. Our scope is limited to the specific project and location described, and
the project description represents our understanding of the significant aspects relevant to soil and geologic
characteristics. The interpretations and recommendations in this report are based solely on the information
available at the time this report was prepared. Subsurface conditions may vary from those encountered at
the survey locations.
Further exploration activities can be provided to aid in targeted remediation activities as site planning
progresses. We appreciate the opportunity to provide engineering exploration services on this project. If we
can be of any other assistance, please do not hesitate to contact us.
Respectfully,
_
Mark A. Viola, PE
Owner, Principal Engineer
Timothy P. Viola, PE
Project Engineer
Attachments: Location Plan (1 Sheet, Raster)
Inverted Resistivity Sections (8 Sheets, Raster)
Location Plan & Inverted Resistivity Sections (External Link, Vector)
Certified Product Listing & SDS - AP Fill 720-Polyurethane Injection Resin
Case History - 2016 Leon Lake Emergency Seepage Repair Plan & Grout Plan
12/02/21 12/02/21
12
Shawneeland Sanitary District Advisory Committee
MEMORANDUM
TO: Joe C. Wilder, Director of Public Works
FROM: Rhonda L. Sargent, Chairperson, Shawneeland Sanitary District Advisory Committee (SSDAC)
SUBJECT: Cherokee Lake Sinkhole(s) Remediation Recommendation
DATE: January 18, 2022
Attached you will find minutes from the special SSDAC meeting held on January 10, 2022, as well as the
minutes from the subcommittee meeting held on January 5, 2022 . The latter was formed to discuss the remediation
options presented in Viola Engineering’s report as well as possible funding options.
During their meeting, the subcommittee voted to make a recommendation to the SSDAC at the special meeting
held on January 10, 2022 that the resin injection option at a cost of up to $380,000 be approved. Consequently, the
SSDAC voted unanimously to approve recommending that public works proceed with the necessary discussions and
steps to proceed with the resin injection option as well as a request to pull funds from Shawneeland’s reserve fund in
the amount of $380,000 to have the remediation performed.
Thank you in advance for your cooperation in this matter.
/rls
Attachments: as stated
Attachment 2
13
c.s. 1/31/22
14
15
16
17
18
c.s. 1/31/22
19
20
c.s. 1/13/22
21
22
BUDGET TRANSFERS JANUARY 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
1/1/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE EMERGENCY HVAC SYSTEM JUVENILE DETENTION CENTER 4304 5605 000 005 42,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (42,000.00)
1/10/2022 VOLUNTEER FIRE DEPARTMENTS EQUIPMENT INSURANCE VOLUNTEER FIRE DEPARTMENTS 3202 5305 000 000 105,001.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (105,001.00)
1/13/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE MICROMAIN GLOBAL MAINTENANCE WORK ORDER SYSTEM 4304 5302 000 000 (3,900.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 3,900.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5401 000 000 (1,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 (1,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5413 000 000 (800.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 800.00
1/13/2022 COUNTY ADMINISTRATOR OVERTIME SHORTAGE FOR INTERIM COUNTY ADMINISTRATOR 1201 5506 000 000 (742.50)
COUNTY ADMINISTRATOR 1201 1005 000 000 742.50
1/19/2022 PUBLIC SAFETY COMMUNICATIONS COVER FY22 OVERTIME 3506 1001 000 010 (30,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 30,000.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 008 (8,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 8,000.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 007 (16,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 16,000.00
1/19/2022 PUBLIC SAFETY COMMUNICATIONS COVER INVOICES FOR FY22 3506 5204 000 000 (26,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 3005 000 000 26,000.00
1/21/2022 PUBLIC SAFETY COMMUNICATIONS COVER THE COST OF AMHERST FAMILY PRACTICE 3506 5407 000 000 (311.00)
PUBLIC SAFETY COMMUNICATIONS 3506 3002 000 000 311.00
1/24/2022 SHERIFF BOARD ACTION 4/21 EQUIPMENT FOR (2) MARKED CHARGERS 3102 8005 000 000 21,927.00
SHERIFF BOARD ACTION 4/21 EQUIPMENT FOR (2) MARKED DURANGOS 3102 8005 000 000 24,012.00
SHERIFF BOARD ACTION 4/21 EQIPMENT FOR (4) UNMARKED DURANGOS 3102 8005 000 000 25,503.00
SHERIFF BOARD ACTION 4/21 UPLIFT(1) UNMARKED DURANGO 3102 8005 000 000 1,167.00
TRANSFERS/CONTINGENCY BOARD ACTION 4/21 SHERIFF VEHICLES EQUIPMENT 9301 5890 000 000 (72,609.00)
1/24/2022 PARKS AND RECREATION ADMINISTRATION TO COVER NARPA DUES 7101 5413 000 000 (484.00)
PARKS AND RECREATION ADMINISTRATION 7101 5801 000 000 484.00
1/24/2022 PUBLIC SAFETY COMMUNICATIONS YEARLY RENEWAL 3506 5407 000 000 (20.00)
PUBLIC SAFETY COMMUNICATIONS 3506 5411 000 000 20.00
1/28/2022 SHERIFF (20) SHERIFF'S VEHICLES AND EQUIPMENT 3102 8005 000 000 1,015,780.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (1,015,780.00)
1/28/2022 SHERANDO PARK TO COVER NEGATIVE BALANCE 7110 3010 000 000 (1,750.00)
SHERANDO PARK 7110 3004 000 003 1,750.00
2/1/2022 ELECTORAL BOARD AND OFFICIALS ADDITIONAL COST FOR NEW PRECINCTS 1301 5401 000 000 (8,595.00)
ELECTORAL BOARD AND OFFICIALS 1301 8000 000 000 8,595.00
2/2/2022 PUBLIC SAFETY COMMUNICATIONS I‐3 DEPLOYMENT FOR NG911 3506 8003 000 000 (16,036.52)
PUBLIC SAFETY COMMUNICATIONS 3506 5204 000 000 16,036.52
2/1/2022 ELECTORAL BOARD AND OFFICIALS UNBUDGETED MAINTENANCE 1301 3010 000 000 (10,800.00)
ELECTORAL BOARD AND OFFICIALS 1301 3004 000 001 10,800.00
ELECTORAL BOARD AND OFFICIALS 1301 3010 000 000 (13,105.20)
ELECTORAL BOARD AND OFFICIALS 1301 3005 000 000 13,105.20
23
County of Frederick
General Fund
January 31, 2022
ASSETS FY22 FY21 Increase
1/31/22 1/31/21 (Decrease)
Cash and Cash Equivalents 55,421,932.57 47,716,946.77 7,704,985.80 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 392,111.56 446,009.60 (53,898.04)
Taxes, Commonwealth,Reimb.P/P 9,931,100.43 3,737,672.01 6,193,428.42
Streetlights 721.04 612.37 108.67
Miscellaneous Charges 58,710.82 51,879.65 6,831.17
Due from Fred. Co. San. Auth.0.00 0.00 0.00
Prepaid Postage 1,377.69 966.69 411.00
GL controls (est.rev / est. exp)(30,228,546.29)(19,251,503.95)(10,977,042.34)(1) Attached
TOTAL ASSETS 35,578,962.82 32,704,138.14 2,874,824.68
LIABILITIES
Accrued Wages Payable 1,526,742.87 1,532,417.87 (5,675.00)
Retainage Payable 0.00 60,658.15 (60,658.15)
Performance Bonds Payable 1,042,315.29 641,377.46 400,937.83
Taxes Collected in Advance 364,054.68 338,146.97 25,907.71
Deferred Revenue 10,045,397.04 3,789,834.26 6,255,562.78 *B
TOTAL LIABILITIES 12,978,509.88 6,362,434.71 6,616,075.17
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 1,387,195.91 1,135,062.47 252,133.44 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 530,887.25 457,784.03 73,103.22
Prepaid Items 949.63 949.63 0.00
Advances 657,083.23 657,083.23 0.00
Courthouse Fees 513,310.91 487,960.80 25,350.11
Animal Shelter 1,232,526.42 1,209,505.42 23,021.00
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 5,106,217.71 4,085,258.38 1,020,959.33 (3) Attached
Parks Reserve 111,003.70 86,948.99 24,054.71
E-Summons Funds 195,802.97 164,573.40 31,229.57
VDOT Revenue Sharing 436,270.00 436,270.00 0.00
Undesignated Adjusted Fund Balance 12,423,425.36 17,614,527.23 (5,191,101.87)(4) Attached
TOTAL EQUITY 22,600,452.94 26,341,703.43 (3,741,250.49)
TOTAL LIAB. & EQUITY 35,578,962.82 32,704,138.14 2,874,824.68
NOTES:
*A Cash increase includes an increase in revenue, expenditures, and transfers and a decrease in fund
balance(refer to the comparative statement of revenues, expenditures, transfers, and change in
fund balance).
*B Deferred revenue includes taxes receivable, street lights, misc charges, dog tags, and motor
vehicle registration fees.
24
BALANCE SHEET
(1) GL Controls FY22 FY21 Inc/(Decrease)
Estimated Revenue 211,907,201 197,740,797 14,166,404
Appropriations (125,011,076) (100,917,032) (24,094,044)
Est. Transfers to Other Funds (118,511,867) (117,210,331) (1,301,536)
Encumbrances 1,387,196 1,135,062 252,133
Total (30,228,546) (19,251,504) (10,977,042)
(2)General Fund Purchase Orders 1/31/22
Amount
County Office Buildings 29,705.70 Fire Alarm Replacement
Fire and Rescue 25,648.00 Apparatus Pump, Ladder, Hose Testing
51,041.75 Emergency Vehicle Lighting&Equipment
53,440.00 Uniforms
82,528.00 Firefighter Jackets and Pants
2,626.08 Ammuniton
12,379.22 Command Boards
38,561.49 Rural Water Supply Equipment
6,552.50 Kimtek UTV Skid
IT 41,160.00 Annual Maintenance Cost for the Security Project
5,523.80 ISP for connection rollover
14,532.00 Lenovo Workstations, Thinkpads
MIS 100,086.00 IBM I Series Power 9
7,830.00 Paper Stock For Tax Billing
Parks and Recreation 5,443.25 Winter Uniforms
5,716.75 Fall Uniforms
22,000.00 Pool Chlorine/Pulsar Briquettes for Clearbrook and Sherando
20,078.39 Kubota Tractor and Loader
32,811.20 Ventract Kawasaki Tractor
28,332.00 Super Z Hyper Drive 72" Mower
551.00 Basic Rec Staff Hoodies
Planning 9,254.43 Scanner
Registrar 256.40 Envelopes
Sheriff 21,884.00 Ammunition
10,290.00 Point Blank Body Armor
16,950.00 Emergency Vehicle Equipment
10,573.00 Livescan inkless fingerprinting scanners
37,021.86 2021 Dodge Durango
6,900.00 New Vehicle Upfitting
663,968.34 (18) Dodge Durango Pursuit AWD 5.7L
Treasurer 6,090.75 Envelopes
Volunteer Fire Departments 17,460.00 Loadmaster Trailer-SHSP Grant-Swiftwater Team
Total 1,387,195.91
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance @ 1/31/22 2,431,966.15 222,040.89 301,254.64 2,150,956.03 5,106,217.71
Designated Other Projects Detail
Administration 453,289.71
Bridges 16,214.32
Historic Preservation 129,000.00
Library 321,105.00
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 138,082.00
Solid Waste 12,000.00
Stop Lights 52,445.00
Treasurer 700.00
Freedom Manor Transportation 20,500.00
BPG Properties/Rt.11 Corridor 330,000.00
Blackburn Rezoning 452,745.00
Clearbrook Bus.Ctr.Rezoning 2,500.00
Total 2,150,956.03
Other Proffers @1/31/22
(4) Fund Balance Adjusted
Beginning Balance 1/22 41,962,438.05
Revenue 1/22 109,237,592.65
Expenditures 1/22 (55,407,092.69)
Transfers 1/22 (83,369,512.65)
Ending Balance 1/22 12,423,425.36
25
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
January 31, 2022
FY22 FY21 YTD
REVENUES: 1/31/22 1/31/21 Actual
Appropriated Actual Actual Variance
General Property Taxes 144,622,216.00 68,201,830.96 61,299,561.72 6,902,269.24 (1)
Other local taxes 43,418,479.00 19,116,352.16 16,517,860.71 2,598,491.45 (2)
Permits & Privilege fees 2,152,505.00 1,371,550.45 1,281,087.28 90,463.17 (3)
Revenue from use of money
and property 360,553.00 269,071.96 176,443.15 92,628.81 (4)
Charges for Services 3,740,882.00 1,774,545.89 1,102,029.76 672,516.13
Miscellaneous 511,194.85 408,189.58 336,763.64 71,425.94
Recovered Costs 1,936,698.54 1,267,909.83 1,416,794.54 (148,884.71)(5)
Proffers 2,052,317.42 872,817.16 1,179,500.26 (5)
Intergovernmental:
Commonwealth 13,583,098.60 13,235,420.55 12,832,951.64 402,468.91 (6)
Federal 72,573.93 31,403.85 22,296.44 9,107.41 (7)
Insurance Recoveries 0.00 0.00 9,684.00 (9,684.00)
Transferred from the Cares Act 1,509,000.00 1,509,000.00 74,301.00 1,434,699.00
TOTAL REVENUES 211,907,200.92 109,237,592.65 95,942,591.04 13,295,001.61
EXPENDITURES:
General Administration 16,739,910.57 10,451,621.74 9,258,324.62 1,193,297.12
Judicial Administration 3,411,517.16 1,807,571.28 1,624,313.24 183,258.04
Public Safety 51,883,206.65 29,560,225.35 25,982,239.34 3,577,986.01
Public Works 6,813,921.47 3,029,675.09 3,271,403.16 (241,728.07)
Health and Welfare 12,221,638.00 5,716,774.44 5,456,631.13 260,143.31
Education 81,308.00 40,654.00 40,654.00 0.00
Parks, Recreation, Culture 9,023,635.08 3,844,951.54 3,472,162.15 372,789.39
Community Development 2,360,396.34 955,619.25 1,463,143.37 (507,524.12)
TOTAL EXPENDITURES 102,535,533.27 55,407,092.69 50,568,871.01 4,838,221.68 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 140,987,409.85 83,369,512.65 68,410,749.33 14,958,763.32 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (31,615,742.20)(29,539,012.69)(23,037,029.30)6,501,983.39
Fund Balance per General Ledger 41,962,438.05 40,651,556.53 1,310,881.52
Fund Balance Adjusted to reflect 12,423,425.36 17,614,527.23 (5,191,101.87)
Income Statement 1/31/22
`
26
(1)General Property Taxes FY22 FY21 Increase/Decrease
Real Estate Taxes 36,254,028 32,540,262 3,713,766
Public Services 1,333,883 1,255,048 78,835
Personal Property 29,485,444 26,392,218 3,093,226
Penalties and Interest 827,593 834,461 (6,869)
Credit Card Chgs./Delinq.Advertising 16,989 3,034 13,955
Adm.Fees For Liens&Distress 283,894 274,538 9,356
68,201,831 61,299,562 6,902,269
(2) Other Local Taxes
Local Sales Tax 8,497,904.78 7,417,597.76 1,080,307.02
Communications Sales Tax 409,673.99 424,479.86 (14,805.87)
Utility Taxes 1,835,760.15 1,628,449.99 207,310.16
Business Licenses 2,056,201.56 1,841,147.60 215,053.96
Auto Rental Tax 107,036.72 94,740.11 12,296.61
Motor Vehicle Licenses Fees 443,874.32 438,933.88 4,940.44
Recordation Taxes 1,960,015.61 1,707,676.61 252,339.00
Meals Tax 3,124,744.41 2,553,922.60 570,821.81
Lodging Tax 666,179.95 395,395.88 270,784.07
Street Lights 10,970.67 11,466.42 (495.75)
Star Fort Fees 3,990.00 4,050.00 (60.00)
Total 19,116,352.16 16,517,860.71 2,598,491.45
(3)Permits&Privileges
Dog Licenses 19,760.00 21,586.00 (1,826.00)
Land Use Application Fees 6,050.00 4,225.00 1,825.00
Transfer Fees 2,712.15 2,571.30 140.85
Development Review Fees 357,533.54 211,475.50 146,058.04
Building Permits 637,845.45 762,400.52 (124,555.07)
2% State Fees 2,442.31 1,713.96 728.35
Electrical Permits 102,995.00 64,677.00 38,318.00
Plumbing Permits 14,207.00 18,617.00 (4,410.00)
Mechanical Permits 60,971.00 70,457.00 (9,486.00)
Sign Permits 2,575.00 2,900.00 (325.00)
Blasting Permits - 430.00 (430.00)
Land Disturbance Permits 158,259.00 117,284.00 40,975.00
Institutional Inspections Permit 3,400.00 2,350.00 1,050.00
Residential Pump and Haul Fee - 200.00 (200.00)
Septic Haulers Permit 200.00 - 200.00
Transfer Development Rights 2,400.00 - 2,400.00
Small Cell Tower Permit 200.00 200.00 -
Total 1,371,550.45 1,281,087.28 90,463.17
(4) Revenue from use of
Money 106,477.26 78,424.74 28,052.52
Property 162,594.70 98,018.41 64,576.29 *1
Total 269,071.96 176,443.15 92,628.81
*1 Sale of Old Albin Convenience site for $101,750.00 FY22.
27
(5) Recovered Costs FY22 FY21 Increase/Decrease
1/31/2022 1/31/2021
Recovered Costs Treasurers Office 816.00 - 816.00
Recovered Costs Social Services 19,910.22 40,488.60 (20,578.38)
Purchasing Rebate 185,263.43 180,864.99 4,398.44
Recovered Costs-IT/GIS 27,261.00 27,261.00 -
Recovered Costs-F&R Fee Recovery 200,791.55 344,553.12 (143,761.57) *1
Recovered Cost Fire Companies 175,620.57 173,664.17 1,956.40
Recovered Costs Sheriff 103,600.00 93,025.00 10,575.00
Reimbursement Circuit Court 4,788.97 4,706.47 82.50
Reimb.Public Works/Planning Clean Up 650.00 1,400.00 (750.00)
Clarke County Container Fees 41,697.15 43,852.81 (2,155.66)
City of Winchester Container Fees 36,881.43 33,314.93 3,566.50
Refuse Disposal Fees 76,739.40 79,601.11 (2,861.71)
Recycling Revenue 13,158.60 16,580.50 (3,421.90)
Sheriff Restitution - 285.45 (285.45)
Container Fees Bowman Library 1,253.55 802.94 450.61
Restitution Other 1,509.23 - 1,509.23
Reimb.of Expenses Gen.District Court 9,706.23 9,436.56 269.67
Reimb.Task Force 44,904.50 43,245.02 1,659.48
Reimb. Elections 2,107.00 5,230.00 (3,123.00)
Sign Deposits -Planning 500.00 - 500.00
Westminister Canterbury Lieu of Tax 39,384.00 18,961.80 20,422.20
Labor-Grounds Maint.Fred.Co.Schools 201,846.17 208,669.51 (6,823.34)
Comcast PEG Grant 61,124.50 65,235.50 (4,111.00)
Fire School Programs 6,930.00 10,610.00 (3,680.00)
Clerks Reimbursement to County 5,538.94 6,751.10 (1,212.16)
Reimb. Sheriff 5,927.39 8,253.96 (2,326.57)
Subtotal Recovered Costs 1,267,909.83 1,416,794.54 (148,884.71)
Proffer Fire Dept.Carbaugh 30,000.00 - 30,000.00 *2
Proffer-Carbaugh Business Center 1,141,128.00 1,141,128.00 *3
Proffer Soverign Village 29,269.84 - 29,269.84
Proffer Southern Hills - 185,294.63 (185,294.63)
Proffer Snowden Bridge 570,342.08 502,834.13 67,507.95
Proffer Cedar Meadows 24,405.00 68,334.00 (43,929.00)
Proffer Madison Village 243,922.50 108,854.40 135,068.10
Proffer Freedom Manor 13,250.00 7,500.00 5,750.00
Subtotal Proffers 2,052,317.42 872,817.16 1,179,500.26
Grand Total 3,320,227.25 2,289,611.70 1,030,615.55
*1 2nd Quarter Expenses Recovery is not included in FY22.
*2 Carbaugh Business Center Proffer for use by the Board in its discreation for fire and rescue purposes.
*3 Carbaugh Business Center Proffer to be used after the start of construction on the extension of Renaissance Drive that
will connect with Shady Elm Road. Such funds can be used by the Board of Supervisors in its discretion for transportation
improvements related to the extension of Renaissance Drive.
28
(6) Commonwealth Revenue FY22 FY21
1/31/2022 1/31/2021 Increase/Decrease
Motor Vehicle Carriers Tax 39,495.49 35,394.04 4,101.45
Mobile Home Titling Tax 60,968.49 55,025.84 5,942.65
State Noncategorical Funding 12,960.00 32,976.00 (20,016.00)
P/P State Reimbursement 6,526,528.18 6,526,528.18 -
Shared Expenses Comm.Atty.310,594.16 267,401.37 43,192.79
Shared Expenses Sheriff 1,636,942.03 1,314,661.39 322,280.64
Shared Expenses Comm.of Rev.122,085.55 110,399.15 11,686.40
Shared Expenses Treasurer 104,209.33 86,723.78 17,485.55
Shared Expenses Clerk 258,277.31 224,754.22 33,523.09
Public Assistance Grants 3,171,261.62 3,024,016.85 147,244.77
Litter Control Grant 21,374.00 14,931.00 6,443.00
Emergency Services Fire Program 304,416.00 286,630.00 17,786.00
Other Revenue From The Commonwealth 517.93 - 517.93
Four-For-Life Funds 94,369.60 96,393.44 (2,023.84)
DMV Grant Funding 12,164.03 9,436.69 2,727.34
Parks State Grants - 69,351.58 (69,351.58)
State Grant Emergency Services 13,381.00 135,825.46 (122,444.46)
Sheriff State Grants 82,320.00 12,086.66 70,233.34
JJC Grant Juvenile Justice 96,270.00 96,269.00 1.00
Rent/Lease Payments 156,370.48 135,595.08 20,775.40
Wireless 911 Grant 164,047.83 138,532.61 25,515.22
State Forfeited Asset Funds 3,410.40 8,675.30 (5,264.90)
Victim Witness -Commonwealth Ofice 43,457.12 151,344.00 (107,886.88)
Total 13,235,420.55 12,832,951.64 402,468.91
29
County of Frederick
General Fund
January 31, 2022
(7) Federal Revenue FY22 FY21 Increase/Decrease
Federal Forfeited Assets - 5,349.82 (5,349.82)
Federal Funds Sheriff 31,203.85 16,946.62 14,257.23
Emergency Services Grant-Federal 200.00 - 200.00
Total 31,403.85 22,296.44 9,107.41
(8) Expenditures
Expenditures increased $4.8 million that includes $1,686,000 bonuses paid from ARPA
Funds and $177,000 from the Compensation Board. General Administration increased
$1.2 million and includes an increase of $124,213 to CSA over the previous year and
an increase of $299,759 in COR tax refunds. Public Safety increased $3.8 million and
includes the purchase of 8 vehicles ($493,287) for the Sheriff, and a $527,246 increase
in donations to Fire Companies and Rescue Squads and $183,540 for rescue units (Rescue
Engine 12 and Wagon 19) to serve as reserve units for the entire system. Additionally, the
local contribution to the Jail increased $200,933.
The transfers increased $14,958,763.32. See chart below.
(9) Transfers Increased $14,958.763.32 FY22 FY21 Increase/Decrease
Transfer to School Operating Fund 47,964,220.00 45,846,367.24 2,117,852.76 *1
Transfer to Debt Service Schools 9,038,459.00 8,542,765.50 495,693.50
Transfer to Debt Service County 1,761,626.62 1,768,789.26 (7,162.64) *2
Operational Transfers (126,738.75) 97,792.52 (224,531.27) *3
Reserve for Merit/COLA Increases 2,420.78 30,159.50 (27,738.72)
Operational Contingency (1,370,475.00) (879,430.69) (491,044.31)
Reserve for Capital 26,100,000.00 13,004,306.00 13,095,694.00 *4
Total 83,369,512.65 68,410,749.33 14,958,763.32
*1 School Operating FY22 includes $1,064,170.38 C/F Encumbrances and $454,276.12 unspent
restricted funds. Additionally, $46,445,773.50 for half of the School Operating. FY21 includes
$1,397,457.67 C/F encumbrances and $294,942.57 for FY20 unspent restricted funds and
$44,153,967 for half of the School Operating.
*2 Payments include the Bowman Library and the City of Winchester for Courtroom, Roof and
HVAC Projects.
*3 Timing of Insurance Charge Outs.
*4 $26,100,000 represents General Fund FY2020-2021 Yearend Unreserved Fund Balance in Excess
of 20% that was transferred to the County Capital Fund Per the Board of Supervisors Adopted
Policy.
30
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
January 31, 2022
ASSETS FY22 FY21 Increase
1/31/22 1/31/21 (Decrease)
Cash 10,177,488.43 10,893,600.04 (716,111.61)*1
Receivable Arrears Pay Deferred 111,051.74 117,989.36 (6,937.62)
GL controls(est.rev/est.exp)(2,640,738.98)(1,460,337.56)(1,180,401.42)
TOTAL ASSETS 7,647,801.19 9,551,251.84 (1,903,450.65)
LIABILITIES
Accrued Wages Payable 429,795.90 440,238.90 (10,443.00)
Accrued Operating Reserve Costs 2,859,074.91 2,679,115.00 179,959.91
TOTAL LIABILITIES 3,288,870.81 3,119,353.90 169,516.91
EQUITY
Fund Balance
Reserved
Encumbrances 80,649.27 7,000.00 73,649.27
Undesignated
Fund Balance 4,278,281.11 6,424,897.94 (2,146,616.83)*2
TOTAL EQUITY 4,358,930.38 6,431,897.94 (2,072,967.56)
TOTAL LIABILITY & EQUITY 7,647,801.19 9,551,251.84 (1,903,450.65)
NOTES:
*1 Cash decreased $716,111.61. Refer to the following page for comparative statement of revenues and
expenditures and changes in fund balance.
*2 Fund balance decreased $2,146,616.83. The beginning balance $5,839,505.33 and includes adjusting
entries, budget controls FY22($2,396,196.00), ($66,150.00) for the HVAC Control System, ($148,517.00) for
the Network Upgrade Project, ($3,451.99), unspent FY2021 grant funds to be returned to the State, and the
year to date revenue less expenditures $1,053,090.77.
Current Unrecorded Accounts Receivable-FY22
Prisoner Billing:24,241.64
Compensation Board Reimbursement 1/22 528,923.18
Total 553,164.82
31
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
January 31, 2022
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY22 FY21
REVENUES:1/31/22 1/31/21 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 245.84 288.55 (42.71)
Interest 100,000.00 8,167.39 8,212.08 (44.69)
Supervision Fees 35,654.00 12,287.50 17,877.50 (5,590.00)
Drug Testing Fees 1,000.00 240.00 90.00 150.00
Work Release Fees 348,000.00 147,726.50 115,181.27 32,545.23
Federal Bureau Of Prisons 0.00 440.00 330.00 110.00
Local Contributions 7,883,470.00 5,912,602.50 5,779,545.75 133,056.75
Miscellaneous 15,000.00 7,288.16 8,540.18 (1,252.02)
Phone Commissions 545,000.00 246,603.84 238,746.40 7,857.44
Food & Staff Reimbursement 75,000.00 29,306.97 28,489.97 817.00
Elec.Monitoring Part.Fees 90,000.00 30,881.44 36,168.41 (5,286.97)
Share of Jail Cost Commonwealth 1,220,000.00 758,111.24 659,420.00 98,691.24
Medical & Health Reimb.54,000.00 92,914.86 23,426.90 69,487.96
Shared Expenses CFW Jail 6,517,779.00 3,401,595.09 2,877,794.92 523,800.17
State Grants 339,897.00 84,506.00 158,798.00 (74,292.00)
Local Offender Probation 330,302.00 90,921.00 138,148.00 (47,227.00)
Pretrial Expansion Grant 299,098.00 29,777.00
Transfer Funds/CARES/ARPA 183,000.00 183,000.00
Transfer From General Fund 5,788,868.00 4,341,651.00 4,140,718.50 200,932.50
TOTAL REVENUES 23,826,068.00 15,378,266.33 14,231,776.43 933,712.90
EXPENDITURES:26,547,456.25 14,325,175.56 13,060,759.53 1,264,416.03 *1
Excess(Deficiency)of revenues over
expenditures (2,721,388.25)1,053,090.77 1,171,016.90 (117,926.13)
FUND BALANCE PER GENERAL LEDGER 3,225,190.34 5,253,881.04 (2,028,690.70)
Fund Balance Adjusted To Reflect 4,278,281.11 6,424,897.94 (2,146,616.83)
Income Statement 1/31/2022
*1 Expenditures include bonuses totaling $537,000. ARPA funds covered $141,000 and Compensation Board
covered $396,000.
32
County of Frederick
Fund 12 Landfill
January 31, 2022
FY22 FY21 Increase
ASSETS 1/31/22 1/31/21 (Decrease)
Cash 37,873,622.29 37,112,980.68 760,641.61
Receivables:
Accounts Receivable 9,641.63 2,635.51 7,006.12
Fees 604,062.05 851,240.19 (247,178.14)*1
Receivable Arrears Pay Deferred 18,551.34 21,520.06 (2,968.72)
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 60,976,077.03 56,682,005.22 4,294,071.81
Accumulated Depreciation (38,369,357.59)(35,591,828.07) (2,777,529.52)
GL controls(est.rev/est.exp)(3,998,857.53)(2,665,453.50) (1,333,404.03)
TOTAL ASSETS 57,029,739.22 56,329,100.09 700,639.13
LIABILITIES
Accrued VAC.Pay and Comp TimePay 199,328.15 195,919.35 3,408.80
Accrued Remediation Costs 14,344,656.18 14,012,177.36 332,478.82 *2
Deferred Revenue Misc.Charges 9,641.63 2,635.51 7,006.12
Accrued Wages Payable 55,918.70 57,529.70 (1,611.00)
TOTAL LIABILITIES 14,609,544.66 14,268,261.92 342,893.74
EQUITY
Fund Balance
Reserved:
Encumbrances 5,605.00 6,244.50 (639.50)*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 32,556,147.56 32,196,151.67 359,995.89 *4
TOTAL EQUITY 42,420,194.56 42,060,838.17 359,356.39
TOTAL LIABILITY AND EQUITY 57,029,739.22 56,329,100.09 700,639.13
NOTES:
*1 Landfill receivables decreased $247,178.14. Landfill fees at 1/22 were $575,699.91 compared to $582,459.27
at 1/21 for a decrease of $6.759.36. Delinquent fees at 1/22 were $78,252.76 compared to $399,990.08
at 1/21 for a decrease of $261,737.32.
*2 Remediation increased $332,478.82 that includes $325,772.00 for post closure and $6,706.82 in interest.
*3 The encumbrance balance at 1/31/22 was $5,605 for a 20HP air compressor.
*4 Fund balance increased $359,995.89. The beginning balance was $34,748,951.25 and includes adjusting
entries, budget controls for FY22($2,656,013), and $463,209.31 year to date revenue less expenses.
33
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceJanuary 31, 2022
FUND 12 LANDFILL FY22 FY21 YTD
REVENUES 1/31/22 1/31/21 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 3,795.71 3,370.67 425.04
Interest on Bank Deposits 300,000.00 21,520.62 24,864.76 (3,344.14)
Salvage and Surplus 110,000.00 125,292.50 92,215.80 33,076.70
Sanitary Landfill Fees 7,457,350.00 4,460,620.90 3,973,619.70 487,001.20
Charges to County 0.00 403,560.97 396,734.85 6,826.12
Charges to Winchester 0.00 124,404.59 126,547.35 (2,142.76)
Tire Recycling 259,250.00 171,718.69 196,206.52 (24,487.83)
Reg.Recycling Electronics 80,000.00 21,245.00 22,660.00 (1,415.00)
Greenhouse Gas Credit Sales 10,000.00 5,195.86 0.00 5,195.86
Miscellaneous 0.00 89.00 30.00 59.00
Renewable Energy Credits 113,530.00 91,065.00 6,269.90 84,795.10
Landfill Gas To Electricity 277,517.00 270,225.23 187,806.44 82,418.79
Transfer from CARES/ARPA 81,000.00 81,000.00
Insurance Recoveries 0.00 0.00 0.00 0.00
TOTAL REVENUES 8,688,647.00 5,779,734.07 5,030,325.99 668,408.08
Operating Expenditures 6,595,227.34 2,594,382.37 2,322,328.25 272,054.12 *1
Capital Expenditures 6,097,882.19 2,722,142.39 2,465,206.72 256,935.67
TOTAL Expenditures 12,693,109.53 5,316,524.76 4,787,534.97 528,989.79
Excess(defiency)of revenue over
expenditures (4,004,462.53)463,209.31 242,791.02 220,418.29
Fund Balance Per General Ledger 32,092,938.25 31,953,360.65 139,577.60
FUND BALANCE ADJUSTED 32,556,147.56 32,196,151.67 359,995.89
*1 Included in the total expenditures were ARPA funded bonuses in the amount of $81,000.
34
Unreserved Fund Balance, Beginning of Year, July 1, 2021 70,953,832
Prior Year Funding & Carryforward Amounts
C/F forfeited asset funds ‐ Comm Atty (39,906)
C/F forfeited asset funds ‐ Sheriff (39,847)
C/F Treasurer legal fees (49,408)
C/F Fire Company Capital (257,960)
C/F Registrar training new employee (3,600)
C/F Stephenson Convenience Site building (108,188)
C/F Sheriff vehicle routers (50,001)
C/F Spay/Neuter Fleming trust (9,717)
C/F Salary survey (66,000)
C/F Sunnyside reno for Registrar office (50,000)
C/F DSS vehicle (25,000)
Reserve P&R SGEMF (25,388)
C/F Animal shelter restitution received (1,347)
C/F Retroaire unit (2,460)
C/F Clearbrook Fire reno (305,549)
C/F Sheriff vehicle equipment (7,540)
C/F Sheriff donations & insurance reimbursement (74,121)
C/F Sheriff hazardous duty wet suits (12,080)
C/F School restricted funds (454,276)
C/F Parks proffers (225,311)
FY21 CARES expenses (open PO)305,999
(1,501,700)
Other Funding / Adjustments
Clerk new comp board position (19,534)
COR refund ‐ CCAP Auto Lease (5,110)
COR refund ‐ JP Morgan Chase (6,064)
COR refund ‐ Old Castle APG (12,419)
COR refund ‐ Toyota Lease (6,873)
COR refund ‐ disabled vet (5,936)
COR refund ‐ DL Peterson (285,136)
Handley Library contribution (32,265)
IT position reclass (9,820)
COR refund ‐ disabled vet (9,848)
F&R FY21 volunteer dept supplements (48,250)
Yardmaster Ct completion (85,000)
VJCCCA return upsent FY21 funds (35,150)
Transfer to County Capital Fund (F/B above 20%)(26,100,000)
COR refund ‐ ARI Fleet (7,408)
COR refund ‐ disabled veteran (6,657)
COR refund ‐ Miller Honda (14,900)
Marion Dr completion (310,000)
COR refund ‐ Campbell Trucking (7,530)
COR refund ‐ Ryder Truck Rental (12,162)
COR refund ‐ Toyota Lease (5,036)
COR refund ‐ MYB Inc (8,596)
(8) new voting precincts (150,000)
(27,183,694)
Fund Balance, February 9, 2022 42,268,438
County of Frederick, VA
Report on Unreserved Fund Balance
February 9, 2022
35
COUNTY of FREDERICK
Finance Department
Cheryl B. Shiffler
Director
540/665-5610
Fax: 540/667-0370
E-mail: cshiffle@fcva.us
107 North Kent Street • Winchester, Virginia 22601
UPDATED 2/9/22
American Rescue Plan Act of 2021 (ARPA)
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
• Frederick County - $17,348,003
o $8,674,001.50 received 5/20/21
o $8,674,001.50 expected @ May 2022
• Covered period: 3/3/21 – 12/31/24. Obligated funds can be spent through 12/31/2026.
BUDGET
Broadband and staff bonuses have been committed. Direction from the Finance Committee was
to use ARPA funds for EMS radio project if determined to be eligible. Auditor has confirmed
eligibility.
Revenue
5/20/2021 8,674,001.50
@ May 2022 8,674,001.50
17,348,003.00
Eligible Expenses - committed
Broadband 8,650,000.00
Bonuses (lost revenue/premium pay category)1,830,000.00 (all depts / all funds
less comp bd reimb)
Eligible Expenses - direction from Fin Cmte
Radios (lost revenue category)6,868,003.00
17,348,003.00
Balance remaining -
36
ARPA
February 9, 2022
Page 2
ELIGIBLE USE OF FUNDS
Recipients may use these funds to:
• Support public health expenditures, by, for example, funding COVID-19 mitigation
efforts, medical expenses, behavioral healthcare, and certain public health and safety
staff
• Address negative economic impacts caused by the public health emergency, including
economic harms to workers, households, small businesses, impacted industries, and the
public sector
• Replace lost public sector revenue, using this funding to provide “government services”
to the extent of the reduction in revenue experienced due to the pandemic.
Government services generally include any service traditionally provided by a
government. ~Treasury’s Final Rule establishes a standard maximum allowance of $10
million. ~
• Provide premium pay (hazard pay) for essential workers, offering additional support to
those who have and will bear the greatest health risks because of their service in critical
infrastructure sectors.
• Invest in water, sewer, and broadband infrastructure, making necessary investments to
improve access to clean drinking water, support vital wastewater and stormwater
infrastructure, and to expand access to broadband internet.
Within these overall categories, recipients have broad flexibility to decide how best to use this
funding to meet the needs of their communities.
CONTACTED FREDERICK COUNTY FOR POTENTIAL USE OF FUNDS
How should requests/inquiries be handled now that we have a spending plan? Prior to the final
rule determining that EMS radios were an eligible expense, we acknowledged the requests and
advised that do not have a spending plan.
• EDA
• Frederick Water
• F&R
• Blue Ridge Legal Services
• Laurel Center
• Winchester Little Theatre
• Stonewall Ruritan
• Parks & Rec
• United Way / Valley Assistance Network
37