FinCmteAgendaPkt20220316COUNTY 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: March 11, 2022
SUBJECT: Finance Committee Agenda
A Finance Committee meeting will be held in the First Floor Conference room at 107 North Kent Street on
Wednesday, March 16, 2022, at 8:00 a.m.
1.The Sheriff requests a General Fund supplemental appropriation in the amount of $10,138.40.
This amount represents reimbursement from the DEA for overtime. No local funds required. See
attached memo, p. 3.
2.The Sheriff requests a General Fund supplemental appropriation in the amount of $35,379. This
amount represents funds received from the sale of vehicles and office equipment. No local funds
required. See attached memo, p. 4.
3.The Department of Social Services requests a General Fund supplemental appropriation in the
amount of $2,901. This amount represents funds from the sale of a vehicle. No local funds
required. See attached memo, p. 5.
4.The Winchester Regional Airport Authority Executive Director requests an Airport Capital and
General Fund supplemental appropriations in the amount of $264,873. This amount represents
carry forward of unspent funds on open purchase orders at the end of FY21. See attached
memo, p. 6.
5.The Public Works Director requests a General Fund supplemental appropriation in the amount of
$750,000. This amount represents funds needed for the development of the Gore convenience
site. This item has been through the Public Works Committee. Local funds are required. The
committee has the option to transfer funds from the County Capital Fund. See attached memo,
p.7 - 10.
1
Finance Committee Agenda
March 16, 2022
Page 2
6.The IT Director requests a General Fund supplemental appropriation in the amount of $716,915.
This amount represents funds needed to replace the virtual infrastructure at Kent and PSB. This
item has been through the IT Committee. Local funds are required. The committee has the
option to transfer funds from the County Capital Fund. See attached memo, p. 11 - 12.
7.The NRADC Superintendent requests a Jail Fund budget transfer in the amount of $134,500. This
amount represents funds needed to replace the virtual infrastructure at the jail. This item has
been through the IT Committee. Policy requires action to transfer out of a fringe benefit line
item. See attached memo, p. 13 - 15.
INFORMATION ONLY
1.The Finance Director provides a Fund 10 Transfer Report for February 2022. See attached, p. 16.
2.The Finance Director provides financial statements ending February 28, 2022. See attached,
p.17 - 27.
3.The Finance Director provides an FY 2022 Fund Balance Report ending March 9, 2022. See
attached, p. 28.
2
3
4
Frederick County Department of Social Services
Memo
To: Finance Committee/Cheryl Shiffler
From: Delsie D. Jobe
CC: Tamara Green, Director
Date: March 11, 2022
Re: FY 2022 General Fund Supplemental Appropriation Request
Department of Social Services is requesting a general fund supplemental
appropriation in the amount of $2,901.00 for the sale of a pool vehicle from the
sheriff sale December 27, 2021. (2007 Chevrolet Impala)
We wish to have this funding within our budget to pay for a replacement vehicle in
our existing fleet.
Budget line: 4-010-053160-8005-000-000
3-010-015020-0006
Thank you for your consideration.
Delsie D. Jobe, Administrative Services Manager
5
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: March 16, 2022
RE: Finance Committee Agenda Item | FY21 Carry Forward
The Winchester Regional Airport Authority (WRAA) requests the unspent portion of capital budget
revenues encumbered by purchase orders to be carried forward from FY2021. Since the Authority
typically has multiple revenue sources for capital projects, this will ensured continued availability of
revenues previously approved by Frederick County. The total unspent general fund appropriation
requested is $264,873.
Revenue: 3 - 085 - 051050 – 0002, TRANSFER FROM GENERAL OPER.FUND
Expense: 4010 – 012240 – 5604 – 000 - 061
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: Supplemental Appropriation – Gore Citizen Convenience Center
DATE: March 1, 2022
______________________________________________________________________________
At the February 22, 2022, Public Works Committee Meeting, we discussed the expansion of the
Gore Convenience Site located at the intersection of Back Creek Road and Sand Mine Road. Currently,
the site has multiple 8 yard open top cans and recycle cans. The use of this site continues to increase as
the population increases in this part of the county. Due to the heavy usage on the weekends, we have to
close the site early.
As part of the preparation of the current FY2022 budget, we requested $750,000 to perform the
improvements to expand the site and install a large trash compactor unit. We currently have a spare
compactor unit available to install at the site. The proposed site funds were cut for the current year
budget. In the meantime, we have performed an in-home site plan design to expand the site.
As indicated in the attached memo from our Solid Waste Manager, by improving the site with a
compactor we could save at least $40,000 a year in hauling costs as well as ensure the site doesn’t have to
close early with full cans.
We request a supplemental appropriation in the amount of $750,000 for the development of the
Gore convenience. The funds shall be placed in the Refuse Collection budget line item #10-042030-8900-
000-000, Improvements Other Than Building. We did not have a quorum of the committee, however, we
received a unanimous endorsement of the request from the committee members in attendance. They
recommended taking the request to the Finance Committee.
I plan to attend the next Finance Committee meeting to answer any questions. I have included
several attachments for you below. Please include the above supplemental appropriation request on the
next Finance Committee agenda.
JCW/kco
Attachments: as stated
cc: file
7
8
9
10
107 North Kent Street, Winchester, Virginia 22601-5039
svarner@fcva.us
COUNTY OF FREDERICK Information Technologies
(540)665-5614
M E M O R A N D U M
To: Finance Committee
From: Scott Varner, IT Director
Subject: Virtual Infrastructure Replacement Request
Date: March 1, 2022
The Director of Information Technology is requesting $716,915 to be transferred out of the
Capital Fund to replace the virtual environments at NRADC, Kent, and PSB. The $716,915
covers the Kent and PSB nodes. The NRADC portion is $134,500. The project total is $851,
415.
Frederick County utilizes virtualization to run the majority of critical services. There are
currently 3 virtual environments running services at the Government Business Offices at Kent
St., the Public Safety Building, and the Northwestern Regional Adult Detention Center
(NRADC).
The Frederick County Department of Information Technology was contacted by NRADC in
January concerning drive failures in the storage array of their virtual environment. County IT
Staff conducted a review of the environment to include hardware (storage and compute), the
version of their software hypervisor, and the last firmware updates. Prior to this request, the
County IT Department did not manage the virtual environment for NRADC. Moving forward,
County IT will take over management of the virtual environment and cybersecurity for the
virtual nodes. NRADC IT staff will continue to manage the individual virtual servers on their
node. The following issues were found on their current virtual environment.
•4 critical drive failures in the storage array that have been mitigated for the time
being
•1 additional critical drive failure that we are working to address
•The current hardware for the storage array reached End of Life (EOL) in
September of 2014
•The compute hardware is also past End of Life (EOL)
11
107 North Kent Street, Winchester, Virginia 22601-5039
svarner@fcva.us
This request is coming forward now due to the critical nature of the issues highlighted above. I
cannot guarantee that the NRADC environment will last to accommodate the normal budget
cycle. Due to lead times with the current supply chain, this project will have a 70-day lead time.
That will put the project into October 2022 to start if we wait until July to commit the funds.
With the technical data we have on the current issues and the hardware age, I cannot recommend
we wait.
The data centers at Kent and Public Safety were already due to be replaced as part of the next
budget proposal cycle for FY2023-2024. When the issues at NRADC were brought to our
attention, we accelerated our timeline. The proposed project replaces the virtual environment at
NRADC, Kent, and Public Safety. Although each site will have their own environment, they
will act as one. That is why we are requesting the full project and not just NRADC. We have
designed it with redundancy and cybersecurity in mind. With the proposed system, if NRADC
had any issues in their environment, they could completely failover to the Kent node without
affecting the performance of the Kent node. Currently NRADC does not have a failover option.
Public Safety and Kent will be fully redundant to each other so that if failures occur either site
could handle the full need of the other. The proposed project will also allow for updating
hardware in the future without replacing the entire solution. This will give us a cost savings at
the five-year refresh mark.
This item was discussed at the Board of Supervisors IT Committee meeting on February 18,
2022, and the committee concurred on sending the request forward at this time due to the
emergent situation.
Sincerely,
Scott Varner
County of Frederick
Director of IT
12
13
107 North Kent Street, Winchester, Virginia 22601-5039
svarner@fcva.us
COUNTY OF FREDERICK Information Technologies
(540)665-5614
M E M O R A N D U M
To: Clay Corbin, Superintendent NRADC
From: Scott Varner, IT Director
Subject: Virtual Infrastructure Replacement Request
Date: March 1, 2022
The Director of Information Technology is requesting a supplemental appropriation from the
NRADC fund in the amount of $134,500 to replace the virtual environment at NRADC.
Frederick County utilizes virtualization to run the majority of critical services. There are
currently 3 virtual environments running services at the Government Business Offices at Kent
St., the Public Safety Building, and the Northwestern Regional Adult Detention Center
(NRADC).
The Frederick County Department of Information Technology was contacted by NRADC in
January concerning drive failures in the storage array of their virtual environment. County IT
Staff conducted a review of the environment to include hardware (storage and compute), the
version of their software hypervisor, and the last firmware updates. Prior to this request, the
County IT Department did not manage the virtual environment for NRADC. Moving forward,
County IT will take over management of the virtual environment and cybersecurity for the
virtual nodes. NRADC IT staff will continue to manage the individual virtual servers on their
node. The following issues were found on their current virtual environment.
•4 critical drive failures in the storage array that have been mitigated for the time
being
•1 additional critical drive failure that we are working to address
•The current hardware for the storage array reached End of Life (EOL) in
September of 2014
•The compute hardware is also past End of Life (EOL)
14
107 North Kent Street, Winchester, Virginia 22601-5039
svarner@fcva.us
This request is coming forward now due to the critical nature of the issues highlighted above. I
cannot guarantee that the NRADC environment will last to accommodate the normal budget
cycle. Due to lead times with the current supply chain, this project will have a 70-day lead time.
That will put the project into October 2022 to start if we wait until July to commit the funds.
With the technical data we have on the current issues and the hardware age, I cannot recommend
we wait.
The data centers at Kent and Public Safety were already due to be replaced as part of the next
budget proposal cycle for FY2023-2024. When the issues at NRADC were brought to our
attention, we accelerated our timeline. The proposed project replaces the virtual environment at
NRADC, Kent, and Public Safety. Although each site will have their own environment, they
will act as one. That is why we are requesting the full project and not just NRADC. This request
is for the NRADC portion only. We have designed it with redundancy and cybersecurity in
mind. With the proposed system, if NRADC had any issues in their environment, they could
completely failover to the Kent node without affecting the performance of the Kent node.
Currently NRADC does not have a failover option. Public Safety and Kent will be fully
redundant to each other so that if failures occur either site could handle the full need of the other.
The proposed project will also allow for updating hardware in the future without replacing the
entire solution. This will give us a cost savings at the five-year refresh mark.
This item was discussed at the Board of Supervisors IT Committee meeting on February 18,
2022, and the committee concurred on sending the request forward at this time due to the
emergent situation.
Sincerely,
Scott Varner
County of Frederick
Director of IT
15
BUDGET TRANSFERS FEBRUARY 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
2/7/2022 BOARD OF SUPERVISORS TRAVEL EXPENSE 1101 5506 000 000 (2,125.00)
BOARD OF SUPERVISORS 1101 5413 000 000 2,125.00
2/7/2022 COMMISSIONER OF THE REVENUE FUNDING APPROVED FOR NEW POSITION 1209 1001 000 046 (9,555.00)
COMMISSIONER OF THE REVENUE 1209 1001 000 037 9,555.00
2/7/2022 REFUSE COLLECTION 4203 5407 000 000 (200.00)
REFUSE COLLECTION 4203 5408 000 000 200.00
2/7/2022 SHERIFF TO COVER DEFICIT 3102 3002 000 000 (2,000.00)
SHERIFF 3102 3010 000 000 2,000.00
2/9/2022 COUNTY OFFICE BUILDING/COURTHOUSE CLEANING OIL/WATER SEPARATOR IN TRUCK BAYS ROUNDHILL FIRE STATION 4304 5302 000 007 (500.00)
COUNTY OFFICE BUILDING/COURTHOUSE 4304 3010 000 007 500.00
COUNTY OFFICE BUILDING/COURTHOUSE 4304 5302 000 021 (1,668.63)
COUNTY OFFICE BUILDING/COURTHOUSE 4304 3010 000 021 1,668.63
COUNTY OFFICE BUILDING/COURTHOUSE 4304 5102 000 021 (750.00)
COUNTY OFFICE BUILDING/COURTHOUSE 4304 3010 000 021 750.00
2/9/2022 GENERAL ENGINEERING/ADMINISTRATION VEHICLE SUPPLIES 4201 5204 000 000 (100.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 5408 000 000 100.00
2/15/2022 FIRE AND RESCUE PRE‐INCIDENT PLANNING SOFTWARE 3505 5413 000 000 (22,680.00)
FIRE AND RESCUE 3505 5411 000 000 22,680.00
2/18/2022 FIRE AND RESCUE AMBULANCE REPLACEMENT 3505 8005 000 000 312,043.00
FIRE AND RESCUE 9301 5890 000 000 (312,043.00)
2/22/2022 OTHER EMERGENCY RADIO EQUIPMENT REPLACEMENT & RELOCATION 1224 3002 000 000 (10,000.00)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 10,000.00
OTHER 1224 5307 000 000 (6,000.00)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 6,000.00
OTHER 1224 5308 000 000 (5,000.00)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 5,000.00
COUNTY OFFICE BUILDING/COURTHOUSE 4304 3010 000 052 (10,000.00)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 10,000.00
2/22/2022 ELECTORAL BOARD AND OCCICIALS PURCHASE ADDITIONAL SOFTWARE LICENSES FOR ELECTION 1301 3010 000 000 (6,952.00)
ELECTORAL BOARD AND OCCICIALS 1301 5413 000 000 6,952.00
2/23/2022 FIRE AND RESCUE OFFSET OVERTIME COSTS DUE TO VACANCIES 3505 1001 000 045 (4,638.00)
FIRE AND RESCUE 3505 1005 000 000 4,638.00
FIRE AND RESCUE 3505 1001 000 064 (4,638.00)
FIRE AND RESCUE 3505 1005 000 000 4,638.00
FIRE AND RESCUE 3505 1001 000 156 (4,247.27)
FIRE AND RESCUE 3505 1005 000 000 4,247.27
FIRE AND RESCUE 3505 1001 000 017 (38,444.79)
FIRE AND RESCUE 3505 1005 000 000 38,444.79
FIRE AND RESCUE 3505 1001 000 122 (3,256.15)
FIRE AND RESCUE 3505 1005 000 000 3,256.15
FIRE AND RESCUE 3505 1001 000 066 (2,451.30)
FIRE AND RESCUE 3505 1005 000 000 2,451.30
FIRE AND RESCUE 3505 1001 000 154 (4,217.70)
FIRE AND RESCUE 3505 1005 000 000 4,217.70
FIRE AND RESCUE 3505 1001 000 124 (4,538.00)
FIRE AND RESCUE 3505 1005 000 000 4,538.00
FIRE AND RESCUE 3505 1001 000 144 (8,485.42)
FIRE AND RESCUE 3505 1005 000 000 8,485.42
FIRE AND RESCUE 3505 1001 000 089 (3,006.29)
FIRE AND RESCUE 3505 1005 000 000 3,006.29
FIRE AND RESCUE 3505 1001 000 051 (3,134.80)
FIRE AND RESCUE 3505 1005 000 000 3,134.80
2/23/2022 GENERAL FUND OTHER TO COVER DEFICIT 1224 5302 000 000 (200.00)
GENERAL FUND OTHER 1224 5415 000 000 200.00
2/23/2022 GENERAL FUND OTHER TRANSFER FUNDS FOR SHREDDING 1224 5415 000 000 200.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (200.00)
2/28/2022 REFUSE COLLECTION TRUCK BED MAT 4203 5408 000 002 (250.00)
REFUSE COLLECTION 4203 5408 000 000 250.00
3/2/2022 REFUSE COLLECTION PURCHASE RAIN BARRELLS FOR RESALE 4203 3004 000 001 (4,000.00)
REFUSE COLLECTION 4203 5413 000 000 4,000.00
3/2/2022 SHERIFF TO COVER DEFICIT AMOUNT IN OVERTIME 3102 1002 000 022 (28,000.00)
SHERIFF 3102 1005 000 000 28,000.00
SHERIFF 3102 1002 000 021 (23,000.00)
SHERIFF 3102 1005 000 000 23,000.00
SHERIFF 3102 1001 000 047 (17,000.00)
SHERIFF 3102 1005 000 000 17,000.00
SHERIFF 3102 3004 000 002 (70,000.00)
SHERIFF 3102 1005 000 000 70,000.00
SHERIFF 3102 5409 000 000 (79,000.00)
SHERIFF 3102 1005 000 000 79,000.00
SHERIFF 3102 5410 000 000 (26,000.00)
SHERIFF 3102 1005 000 000 26,000.00
SHERIFF 3102 5506 000 000 (20,000.00)
SHERIFF 3102 1005 000 000 20,000.00
16
County of Frederick
General Fund
February 28, 2022
ASSETS FY22 FY21 Increase
2/28/22 2/28/21 (Decrease)
Cash and Cash Equivalents 58,501,275.71 46,401,949.66 12,099,326.05 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 386,621.62 437,347.50 (50,725.88)
Taxes, Commonwealth,Reimb.P/P 11,679,260.66 6,158,709.22 5,520,551.44
Streetlights 619.79 612.37 7.42
Miscellaneous Charges 21,904.14 21,031.23 872.91
Prepaid Postage 2,257.66 2,089.78 167.88
GL controls (est.rev / est. exp)(30,065,756.38)(19,589,536.72)(10,476,219.66)(1) Attached
TOTAL ASSETS 40,527,738.20 33,433,758.04 7,093,980.16
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 1,042,324.15 761,406.02 280,918.13
Taxes Collected in Advance 287,087.08 276,359.30 10,727.78
Deferred Revenue 11,756,649.59 6,180,023.05 5,576,626.54 *B
TOTAL LIABILITIES 14,612,803.69 8,810,864.39 5,801,939.30
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 1,595,176.50 852,029.70 743,146.80 (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 4,030,258.38 1,075,959.33 (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 15,529,926.34 16,233,750.22 (703,823.88)(4) Attached
TOTAL EQUITY 25,914,934.51 24,622,893.65 1,292,040.86
TOTAL LIAB. & EQUITY 40,527,738.20 33,433,758.04 7,093,980.16
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.
17
BALANCE SHEET
(1) GL Controls FY22 FY21 Inc/(Decrease)
Estimated Revenue 213,655,981 197,954,246 15,701,735
Appropriations (126,805,046) (101,258,051) (25,546,995)
Est. Transfers to Other Funds (118,511,867) (117,210,331) (1,301,536)
Est.Transfers from Other Funds - 72,570 (72,570)
Encumbrances 1,595,177 852,030 743,147
Total (30,065,756) (19,589,537) (10,476,220)
(2) General Fund Purchase Orders 2/28/22
Amount
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
10,824.00 Annual Online Employee Scheduling&Workforce Management System
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
27,232.80 Turf Supplies(Seed and Fertilizer)
Public Safety 31,000.00 Emergency Radio Equipment Replacement and Relocation
Registrar 256.40 Envelopes
80,595.00 (8) Voting Scanners with Internal Backup Batteries
Sheriff 21,884.00 Ammunition
10,290.00 Point Blank Body Armor
16,950.00 Emergency Vehicle Equipment
1,290.00 Livescan Inkless Fingerprinting Scanner
37,021.86 2021 Dodge Durango
6,900.00 New Vehicle Upfitting
663,968.34 (18) Dodge Durango Pursuit AWD 5.7L
110,877.36 (3) Ford Police Responders 2021
39,256.00 (2022 Chevrolet Tahoe 4X4 SSV
7,056.00 (105) Microsoft Licenses G3
6,875.77 (24) Internal Solid State Drives
Treasurer 6,090.75 Envelopes
Volunteer Fire Departments 17,460.00 Loadmaster Trailer-SHSP Grant-Swiftwater Team
Total 1,595,176.50
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance@2/28/22 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 25,000.00Rt. 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 Other Proffers 2/22 2,150,956.03
(4) Fund Balance Adjusted
Beginning Balance 2/22 41,917,247.37
Revenue 2/22 121,075,004.78
Expenditures 2/22 (63,064,962.84)
Transfers 2/22 (84,397,362.97)
Ending Balance 2/22 15,529,926.34
18
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
February 28, 2022
FY22 FY21 YTD
REVENUES:2/28/2022 2/28/2021 Actual
Appropriated Actual Actual Variance
General Property Taxes 144,622,216.00 69,984,405.79 62,715,970.80 7,268,434.99 (1)
Other local taxes 43,418,479.00 25,805,373.89 22,301,564.91 3,503,808.98 (2)
Permits & Privilege fees 2,152,505.00 1,571,673.86 1,466,214.45 105,459.41 (3)
Revenue from use of money
and property 360,553.00 364,288.75 201,842.46 162,446.29 (4)
Charges for Services 3,740,882.00 1,984,465.23 1,288,892.31 695,572.92
Miscellaneous 553,543.30 430,576.71 375,725.30 54,851.41
Recovered Costs 2,242,697.86 1,843,607.10 1,495,812.08 347,795.02 (5)
Proffers 2,081,945.58 908,317.22 1,173,628.36 (5)
Intergovernmental:
Commonwealth 13,583,098.60 14,065,010.66 13,653,438.05 411,572.61 (6)
Federal 72,573.93 34,225.21 23,296.34 10,928.87 (7)
Insurance Recoveries 0.00 0.00 9,684.00 (9,684.00)
Transferred from County Capital 1,400,432.00 1,400,432.00 72,570.00 1,327,862.00
Transferred from the Cares Act 1,509,000.00 1,509,000.00 74,301.00 1,434,699.00
TOTAL REVENUES 213,655,980.69 121,075,004.78 104,587,628.92 16,487,375.86
EXPENDITURES:
General Administration 17,070,300.57 11,761,106.28 10,097,647.24 1,663,459.04
Judicial Administration 3,411,517.16 2,046,809.85 1,855,758.62 191,051.23
Public Safety 52,268,598.10 32,711,995.86 28,888,863.43 3,823,132.43
Public Works 6,803,921.47 3,620,367.43 3,954,692.11 (334,324.68)
Health and Welfare 12,221,638.00 6,539,913.73 6,256,816.42 283,097.31
Education 81,308.00 60,981.00 60,981.00 0.00
Parks, Recreation, Culture 9,023,635.08 4,576,728.78 4,166,370.22 410,358.56
Community Development 2,360,396.34 1,747,059.91 1,639,863.70 107,196.21
TOTAL EXPENDITURES 103,241,314.72 63,064,962.84 56,920,992.74 6,143,970.10 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 142,075,598.85 84,397,362.97 72,084,442.49 12,312,920.48 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (31,660,932.88)(26,387,321.03)(24,417,806.31)1,969,514.72
Fund Balance per General Ledger 41,917,247.37 40,651,556.53 1,265,690.84
Fund Balance Adjusted to reflect 15,529,926.34 16,233,750.22 (703,823.88)
Income Statement 2/28/22
`
19
(1)General Property Taxes FY22 FY21 Increase/Decrease
Real Estate Taxes 36,470,386 32,664,106 3,806,280
Public Services 1,333,883 1,254,860 79,023
Personal Property 30,753,371 27,425,246 3,328,125
Penalties and Interest 1,042,233 1,011,312 30,921
Credit Card Chgs./Delinq.Advertising 26,971 8,855 18,116
Adm.Fees For Liens&Distress 357,562 351,591 5,971
69,984,406 62,715,971 7,268,435
(2) Other Local Taxes
Local Sales Tax 10,519,109.38 9,186,252.74 1,332,856.64
Communications Sales Tax 489,225.32 510,138.74 (20,913.42)
Utility Taxes 2,054,973.15 1,962,483.66 92,489.49 *1
Business Licenses 5,632,326.29 4,736,748.96 895,577.33
Auto Rental Tax 127,021.57 108,629.43 18,392.14
Motor Vehicle Licenses Fees 513,993.47 498,731.76 15,261.71
Recordation Taxes 2,135,647.58 1,880,563.20 255,084.38
Meals Tax 3,579,477.51 2,958,514.47 620,963.04
Lodging Tax 738,537.70 443,985.53 294,552.17
Street Lights 11,071.92 11,466.42 (394.50)
Star Fort Fees 3,990.00 4,050.00 (60.00)
Total 25,805,373.89 22,301,564.91 3,503,808.98
(3)Permits&Privileges
Dog Licenses 24,622.00 22,821.00 1,801.00
Land Use Application Fees 6,150.00 4,225.00 1,925.00
Transfer Fees 2,992.95 2,864.70 128.25
Development Review Fees 400,004.44 266,686.50 133,317.94
Building Permits 707,688.81 843,784.08 (136,095.27)
2% State Fees 4,096.66 3,561.17 535.49
Electrical Permits 109,217.00 70,155.00 39,062.00
Plumbing Permits 15,320.00 20,298.00 (4,978.00)
Mechanical Permits 67,576.00 75,345.00 (7,769.00)
Sign Permits 3,500.00 3,200.00 300.00
Blasting Permits - 430.00 (430.00)
Land Disturbance Permits 224,106.00 149,044.00 75,062.00
Institutional Inspections Permit 3,600.00 2,600.00 1,000.00
Residential Pump and Haul Fee - 200.00 (200.00)
Septic Haulers Permit 200.00 - 200.00
Transfer Development Rights 2,400.00 800.00 1,600.00
Small Cell Tower Permit 200.00 200.00 -
Total 1,571,673.86 1,466,214.45 105,459.41
(4) Revenue from use of
Money 130,516.96 98,876.96 31,640.00
Property 233,771.79 102,965.50 130,806.29 *2
Total 364,288.75 201,842.46 162,446.29
*1 Timing of the receipt of revenue.
*2 Sale of Old Albin Convnience site for $101,750.00 FY22
20
(5) Recovered Costs FY22 FY21 Increase/Decrease
2/28/2022 2/28/2021
Recovered Costs Treasurers Office 816.00 - 816.00
Recovered Costs Social Services 56,433.13 50,703.94 5,729.19
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 384,662.75 344,553.12 40,109.63
Recovered Cost Fire Companies 175,620.57 173,664.17 1,956.40
Recovered Costs Sheriff 113,680.00 123,085.00 (9,405.00)
Recovered Cost Cares Act 305,999.32 - 305,999.32
Reimbursement Circuit Court 5,439.66 5,483.10 (43.44)
Reimb.Public Works/Planning Clean Up 650.00 1,400.00 (750.00)
Clarke County Container Fees 48,068.88 48,816.95 (748.07)
City of Winchester Container Fees 42,370.46 42,352.13 18.33
Refuse Disposal Fees 86,013.68 93,641.58 (7,627.90)
Recycling Revenue 13,303.60 16,580.50 (3,276.90)
Sheriff Restitution - 285.45 (285.45)
Container Fees Bowman Library 1,393.63 1,073.64 319.99
Restitution Other 1,509.23 - 1,509.23
Reimb.of Expenses Gen.District Court 11,119.10 10,956.86 162.24
Reimb.Task Force 57,920.46 49,446.98 8,473.48
Reimb. Elections 2,107.00 5,230.00 (3,123.00)
Sign Deposits -Planning 500.00 440.00 60.00
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 6,378.18 7,506.10 (1,127.92)
Reimb. Sheriff 7,812.35 8,989.76 (1,177.41)
Subtotal Recovered Costs 1,843,607.10 1,495,812.08 347,795.02
Proffer Fire Dept.Carbaugh 30,000.00 - 30,000.00 *1
Proffer-Carbaugh Business Center 1,141,128.00 - 1,141,128.00 *2
Proffer Soverign Village 29,269.84 - 29,269.84
Proffer Southern Hills - 198,073.57 (198,073.57)
Proffer Snowden Bridge 599,970.24 525,055.25 74,914.99
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 8,000.00 5,250.00
Subtotal Proffers 2,081,945.58 908,317.22 1,173,628.36
Grand Total 3,925,552.68 2,404,129.30 1,521,423.38
*1 Carbaugh Business Center Proffer for use by the Board in its descreation for fire and rescue purposes.
*2 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.
21
(6) Commonwealth Revenue FY22 FY21
2/28/22 2/28/21 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.364,526.60 320,128.56 44,398.04
Shared Expenses Sheriff 1,889,506.22 1,543,307.82 346,198.40
Shared Expenses Comm.of Rev.142,475.65 129,191.99 13,283.66
Shared Expenses Treasurer 122,087.70 101,702.69 20,385.01
Shared Expenses Clerk 303,836.27 273,151.78 30,684.49
Public Assistance Grants 3,516,048.37 3,351,957.20 164,091.17
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 580.47 - 580.47
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 23,900.00 69,351.58 (45,451.58)
State Grant Emergency Services 13,750.65 135,825.46 (122,074.81)
Sheriff State Grants 92,346.44 37,993.44 54,353.00
JJC Grant Juvenile Justice 96,270.00 96,269.00 1.00
Rent/Lease Payments 178,709.12 157,720.31 20,988.81
Spay/Neuter Assistance-State 2,547.78 2,116.12 431.66
Wireless 911 Grant 195,656.31 163,605.61 32,050.70
State Forfeited Asset Funds 7,036.17 15,998.64 (8,962.47)
Victim Witness -Commonwealth Ofice 43,457.12 197,802.66 (154,345.54)
Total 14,065,010.66 13,653,438.05 411,572.61
22
County of Frederick
General Fund
February 28, 2022
(7)Federal Revenue FY22 FY21 Increase/Decrease
Federal Forfeited Assets - 5,349.82 (5,349.82)
Federal Funds Sheriff 34,025.21 17,946.52 16,078.69
Emergency Services Grant-Federal 200.00 - 200.00
Total 34,225.21 23,296.34 10,928.87
(8)Expenditures
Expenditures increased $6.1 million that includes $1,686,000 bonuses paid from ARPA
Funds and $177,000 from the Compensation Board. General Administration increased
$1.7 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. This
increase includes 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 $200,933.00.
The transfers increased $12,312,920.48. See chart below.
(9)Transfers Increased $12,312,920.48 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 1,783,329.50 1,802,153.09 (18,823.59) *2
Transfer to School Operating Capital - 3,715,900.00 (3,715,900.00)
Operational Transfers (209,235.62) 22,171.80 (231,407.42) *3
Reserve for Merit/COLA Increases 2,676.09 30,209.55 (27,533.46)
Operational Contingency (282,086.00) (879,430.69) 597,344.69
Reserve for Capital 26,100,000.00 13,004,306.00 13,095,694.00 *4
Total 84,397,362.97 72,084,442.49 12,312,920.48
*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.
23
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
February 28, 2022
ASSETS FY22 FY21 Increase
2/28/22 2/28/21 (Decrease)
Cash 9,251,353.65 9,695,196.58 (443,842.93)*1
Receivable Arrears Pay Deferred 111,051.74 117,989.36 (6,937.62)
GL controls(est.rev/est.exp)(2,623,738.98)(2,263,298.62)(360,440.36)
TOTAL ASSETS 6,738,666.41 7,549,887.32 (811,220.91)
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 97,649.27 31,038.94 66,610.33
Undesignated
Fund Balance 3,352,146.33 4,399,494.48 (1,047,348.15)*2
TOTAL EQUITY 3,449,795.60 4,430,533.42 (980,737.82)
TOTAL LIABILITY & EQUITY 6,738,666.41 7,549,887.32 (811,220.91)
NOTES:
*1 Cash decreased $443,842.93. Refer to the following page for comparative statement of revenues and
expenditures and changes in fund balance.
*2 Fund balance decreased $1,047,348.15. The beginning balance was $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 ate revenue less expenditures of $126,955.99.
Current Unrecorded Accounts Receivable-FY22
Prisoner Billing:27,739.23
Compensation Board Reimbursement 2/22 536,380.06
Total 564,119.29
24
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
February 28, 2022
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY22 FY21
REVENUES:2/28/22 2/28/21 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 265.52 317.79 (52.27)
Interest 100,000.00 8,167.39 8,212.08 (44.69)
Salvage and Surplus - 4,675.00 - 4,675.00
Supervision Fees 35,654.00 13,127.50 19,239.50 (6,112.00)
Drug Testing Fees 1,000.00 330.00 120.00 210.00
Work Release Fees 348,000.00 175,465.73 136,979.65 38,486.08
Federal Bureau Of Prisons 0.00 440.00 495.00 (55.00)
Local Contributions 7,883,470.00 5,912,602.50 5,779,545.75 133,056.75
Miscellaneous 15,000.00 9,018.76 9,643.18 (624.42)
Phone Commissions 545,000.00 284,820.44 276,963.00 7,857.44
Food & Staff Reimbursement 75,000.00 34,588.97 34,873.32 (284.35)
Elec.Monitoring Part.Fees 90,000.00 32,306.84 42,210.04 (9,903.20)
Share of Jail Cost Commonwealth 1,220,000.00 758,111.24 659,420.00 98,691.24
Medical & Health Reimb.54,000.00 103,596.48 31,531.03 72,065.45
Shared Expenses CFW Jail 6,526,779.00 3,930,518.27 3,382,385.84 548,132.43
State Grants 339,897.00 167,449.00 158,798.00 8,651.00
Local Offender Probation 330,302.00 183,381.00 138,148.00 45,233.00
Pretrial Expansion Grant 299,098.00 82,203.00
Transfer Funds/CARES/ARPA 156,000.00 156,000.00
Transfer From General Fund 5,788,868.00 4,341,651.00 4,140,718.50 200,932.50
TOTAL REVENUES 23,808,068.00 16,198,718.64 14,819,600.68 1,140,914.96
EXPENDITURES:26,529,456.25 16,071,762.65 14,846,987.24 1,224,775.41 *1
Excess(Deficiency)of revenues over
expenditures (2,721,388.25)126,955.99 (27,386.56)154,342.55
FUND BALANCE PER GENERAL LEDGER 3,225,190.34 4,426,881.04 (1,201,690.70)
Fund Balance Adjusted To Reflect 3,352,146.33 4,399,494.48 (1,047,348.15)
Income Statement 2/28/22
*1 Expenditures include bonuses totaling $537,000. ARPA funds covered $141,000 and Compensation Board
covered $396,000.
25
County of Frederick
Fund 12 Landfill
February 28, 2022
FY22 FY21 Increase
ASSETS 2/28/22 2/28/21 (Decrease)
Cash 37,980,718.12 37,141,209.53 839,508.59
Receivables:
Accounts Receivable 0.00 23,500.68 (23,500.68)
Fees 656,912.11 819,634.75 (162,722.64)*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)(4,004,462.53)(2,665,453.50) (1,339,009.03)
TOTAL ASSETS 57,174,438.48 56,346,588.67 827,849.81
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 0.00 23,500.68 (23,500.68)
Accrued Wages Payable 55,918.70 57,529.70 (1,611.00)
TOTAL LIABILITIES 14,599,903.03 14,289,127.09 312,386.94
EQUITY
Fund Balance
Reserved:
Encumbrances 0.00 6,244.50 (6,244.50)
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 32,716,093.45 32,192,775.08 523,318.37 *3
TOTAL EQUITY 42,574,535.45 42,057,461.58 517,073.87
TOTAL LIABILITY AND EQUITY 57,174,438.48 56,346,588.67 827,849.81
NOTES:
*1 Landfill receivables decreased $162,722.64. Landfill fees at 2/22 were $642,792.82 compared to $464,546.21
at 2/21 for an increase of $178,246.61. Delinquent fees at 2/22 were $65,177.24 compared to $408,163.38
at 2/21 for a decrease of $342,986.14.
*2 Remediation increased $332,478.82 that includes $325,772.00 for post closure and $6,706.82 in interest.
*3 Fund balance increased $523,318.37. The beginning balance was $34,748,951.25 and includes adjusting
entries, budget controls for FY22( $2,656,013), and $623,155.20 year to date revenue less expenses.
26
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceFebruary 28, 2022
FUND 12 LANDFILL FY22 FY21 YTD
REVENUES 2/28/22 2/28/21 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 4,310.14 6,466.69 (2,156.55)
Interest on Bank Deposits 300,000.00 21,703.38 24,983.49 (3,280.11)
Salvage and Surplus 110,000.00 147,169.20 105,246.60 41,922.60
Sanitary Landfill Fees 7,457,350.00 5,036,597.45 4,371,082.66 665,514.79
Charges to County 0.00 446,655.61 433,134.70 13,520.91
Charges to Winchester 0.00 136,897.42 137,165.60 (268.18)
Tire Recycling 259,250.00 187,033.22 210,074.22 (23,041.00)
Reg.Recycling Electronics 80,000.00 24,010.00 25,245.00 (1,235.00)
Greenhouse Gas Credit Sales 10,000.00 5,195.86 0.00 5,195.86
Miscellaneous 0.00 8,689.00 8,630.00 59.00
Renewable Energy Credits 113,530.00 96,285.00 6,269.90 90,015.10
Landfill Gas To Electricity 277,517.00 337,105.94 219,109.98 117,995.96
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 6,532,652.22 5,547,408.84 904,243.38
Operating Expenditures 6,595,227.34 2,868,603.33 2,663,744.94 204,858.39 *1
Capital Expenditures 6,097,882.19 3,040,893.69 2,644,249.47 396,644.22
TOTAL Expenditures 12,693,109.53 5,909,497.02 5,307,994.41 601,502.61
Excess(defiency)of revenue over
expenditures (4,004,462.53)623,155.20 239,414.43 383,740.77
Fund Balance Per General Ledger 32,092,938.25 31,953,360.65 139,577.60
FUND BALANCE ADJUSTED 32,716,093.45 32,192,775.08 523,318.37
*1 Included in the total expenditures were ARPA funded bonuses in the amount of $81,000.
27
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)
Airport DOAV Grant (351,190)
COR refund ‐ Ryan Homes (8,506)
(27,543,390)
Fund Balance, March 10, 2022 41,908,742
County of Frederick, VA
Report on Unreserved Fund Balance
March 10, 2022
28