FinCmteRpt20220720FINANCE COMMITTEE REPORT to the BOARD OF SUPERVISORS
Wednesday, July 20, 2022
8:00 a.m.
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
A Finance Committee meeting was held in the Board of Supervisors meeting room at
107 North Kent Street on Wednesday, July 20, 2022 at 8:00 a.m.
ATTENDEES:
Committee Members Present: Judith McCann-Slaughter, Chairman; Charles DeHaven;
Blaine Dunn; Gary Oates; and Jeffrey Boppe. Non-voting liaison: Seth Thatcher, Commissioner
of the Revenue; and William Orndoff, Treasurer.
Committee Member Absent: Angela Wiseman.
Staff present: Cheryl Shiffler, Finance Director; Michael Bollhoefer, County Administrator;
Jay Tibbs, Assistant County Administrator; Rod Williams, County Attorney; Nick Sabo, WRAA
Executive Director; Lenny Millholland, Sheriff; Joe Wilder, Public Works Director;
Wayne Corbett, Deputy Treasurer; Angela Whitacre, Deputy Treasurer; Lorraine Mossburg,
Deputy COR; Melissa Sims, Personal Property Supervisor; Stacy Herbaugh, Interim Parks &
Recreation Director; Steve Majchrzak, Fire & Rescue Chief; and Jennifer Place, Budget Analyst.
Others present: Will Weber, Clear Brook Volunteer Fire & Rescue Company; and Bill Pifer,
WRAA.
ITEMS REQUIRING ACTION BY BOARD OF SUPERVISORS:
(*) Items 3, 5, 8, 9 and 11 were approved under consent agenda.
1. The Interim Parks & Recreation Director requests a General Fund supplemental appropriation
from proffer funds in the amount of $27,000 for the installation of a playground at Stonewall
Park. This item has been approved by the P&R Commission. See attached information, p. 4 –
10. The committee recommends approval.
2. The Interim Parks & Recreation Director requests a General Fund supplemental appropriation
in the amount of $155,000 for the construction of an amphitheater behind the Bowman
Library. Of this amount, $55,000 is a carry forward of previously approved funds for this
project, and $100,000 is an additional amount requested from proffer funds. The increase has
been approved by the P&R Commission. See attached memo, p. 11 – 14. The committee
recommends approval.
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3. (*) The Parks & Recreation Interim Director requests an FY22 General Fund supplemental
appropriation in the amount of $600. This amount represents a donation for a memorial park
bench that has been installed at Frederick Heights Park. See attached memo, p. 15.
4. The Clear Brook Volunteer F & R Company requests a General Fund supplemental
appropriation from proffer funds in the amount of $44,448.93 for a generator. This item falls
under the F&R Capital item on the CIP and has been approved by the Public Safety Committee.
See attached memo, p. 16 – 18. The committee recommends approval.
5. (*) The Clear Brook Volunteer F&R Company requests a General Fund supplemental
appropriation in the amount of $26,046.50. This amount represents a carry forward of unspent
proffer funds from the building renovation project. See attached memo, p. 19.
6. The Sheriff requests an FY22 General Fund supplemental appropriation in the amount of
$29,760. This amount represents traffic control reimbursements and will be used for overtime.
No local funds required. See attached memo, p. 20 – 21. The committee recommends
approval.
7. The Sheriff requests an FY22 General Fund supplemental appropriation in the amount of
$3,813.75. This amount represents reimbursements from the DEA and Secret Service and will
be used for overtime. No local funds required. See attached memo, p. 22 – 23. The
committee recommends approval.
8. (*) The Sheriff requests a General Fund supplemental appropriation in the amount of $625
($400 FY22; $225 FY23). This amount represents donations toward the impound lot building.
No local funds required. See attached memo, p. 24 – 28.
9. (*) The Public Works Director requests a General Fund supplemental appropriation not to
exceed $726,789.77. This amount represents a carry forward of unspent funds for the Gore
Convenience Center project that is currently in process. Item has been approved by the Public
Works Committee. See attached memo, p. 29.
10. (*) The WRAA Executive Director requests an Airport Capital Fund supplemental appropriation
in the amount of $112,659. This amount represents a carry forward of unspent bond proceeds.
No local funds required. See attached memo, p. 30.
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11. The Finance/Audit Committee charter adopted by the Board of Supervisors requires an annual
review and reassessment. See attached charter, p.31 – 33. The committee recommends
approval.
12. The Finance Director and the committee began discussions on personal property surplus. See
attached information, p. 34 – 40. The committee recommends review of the personal property
rate during the FY23 budget. The County Administrator will provide additional information at
the work session on September 14, 2022.
INFORMATION ONLY
1. The Finance Director provides a Fund 10 Transfer Report for June 2022. See attached,
p. 41 – 42.
2. Fund balance and financial information will be provided after the County closes FY22.
3. The Proffer Policy is provided. See attached, p. 43.
4. The WRAA Executive Director requests an Airport Capital Fund supplemental appropriation in
the amount of $11,500,000 and consent for the WRAA to issue debt in the amount of
$2,225,850 for the construction and related costs for the airport terminal project. No local
funds required. See attached information, p. 44 – 45. The committee recommends forwarding
the supplemental appropriation to public hearing.
Respectfully submitted,
FINANCE COMMITTEE
Judith McCann-Slaughter, Chairman
Charles DeHaven
Blaine Dunn
Jeffrey Boppe
Gary Oates
By _Cheryl B. Shiffler_____
Finance Director
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5/24/2022 Page 1 of 3
QUOTE: R0098222081
Miracle Recreation Equip. Co.
878 E. US Hwy 60
Monett, MO 65708
1-888-458-2752
QUOTE: R0098222081
CUSTOMER: 2265B01
Project: R0098_44704929147_01
Prepared For: Project Name & Location: Prepared by:
Jon Turkel Proposal C Site Concepts - Northern VA Office
Frederick Co. Parks & Rec
107 North Kent Street
Winchester, VA 22601
(504) 722-8300 (phone)
jturkel@fcva.us
Attn: Frederick Co Park George Novey
(434) 823-2745 (phone)
george@siteconceptsva.com
Quote Number: R0098222081
Quote Date: 5/24/2022
Valid For: 30 Days From Quote Date
PlayArea_1
Product line: Freestanding; Age group: 5-12
Part Number Description Qty Weight Unit Price Total
4551 DOME CLIMBER W/ORBS FS 1 700.00 8,102.00 8,102.00
753 MAYPOLE 1 275.00 4,001.00 4,001.00
925920Z TOUCH UP PAINT KIT (NO PRICE) 1 2.00 0.00 0.00
RiskSign_Included
Part Number Description Qty Weight Unit Price Total
787Z RISK MANAGEMENT SIGN - ENGLISH (NO PRICE) 1 0.00 0.00 0.00
Parts By Other
Part Number Description Qty Weight Unit Price Total
Plastic
Borders
4' plastic perimeter borders with opening kit -
delivered & installed
1 0.00 2,448.00 2,448.00
Wood Mulch 60 cy playground certified mulch - delivered &
installed
1 0.00 3,132.00 3,132.00
Totals:
Equipment Weight: 977.00 lbs
Equipment List: $12,103.00
Discount Amount: -$1,936.71
Equipment Price: $10,166.29
Freight: $691.71
Installation: $4,822.00
Products by Other: $5,580.00
SubTotal: $21,260.00
Estimated Sales Tax*: $0.00
Grand Total: $21,260.00
Attachment 2
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Attachment 3
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Stonewall Park Playground Location
Attachment 4
8
Stonewall Park Playground:
Attachment 5
9
2022 Capital Improvement Plan:
Attachment 6
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traditional uses such as weddings. Site plan layout and images of comparable concepts
are provided (Attachment 2).
b. The proposed amphitheater would replace a planned amphitheater at Sherando Park
(Sherando Park Master Plan 2002).
c. Population increase in the service area is driving the need for park development.
Proffer contributing developments in the Bowman Library/Bowman Lake Trail service
area include South Hills, Racey Tract, and Cedar Meadows.
4. Project listed on the County’s Capital Improvement Plan (CIP):
a. The continued development of the property surrounding the Bowman Library for public
use consistent with the 2022 CIP’s acquisition of new and development of existing
Neighborhood Parks.
b. The current County CIP is included for reference (Attachment 3).
The Parks and Recreation Proffer balance is $385,280.73 as of May 31, 2022.
Please feel free to contact me in advance with any questions you may have regarding this request at
(540) 722-8304.
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Amphitheater Concept and Location:
Attachment 2
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2022 Capital Improvement Plan:
Attachment 3
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c.s. 4/14/22
FY22 bench installed & paid
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21
22
23
c.s.5/13/22 FY22
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25
c.s. 7/7/22 $225 FY23
c.s. 6/21/22 $200 FY22
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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: Carry Forward Request for Fiscal Year 2023
DATE: July 13, 2022
______________________________________________________________________________
In a regularly scheduled meeting held on June 28, 2022, the Public Works Committee
unanimously endorsed the following request:
1. Solid Waste Budget
Line Item 10-4203-8900-00 Improvements Other Than Buildings
Request carry forward in the amount of $726,789.77 or remaining balance. These funds
are for the development of the Gore Convenience Center.
Please include the above carry forward request on the next Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
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MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: July 13, 2022
RE: Finance Committee Agenda Item | Bond Proceeds
The Winchester Regional Airport Authority (WRAA) requests a supplemental appropriation for its
FY23 capital budget totaling $112,659. The funds represent bond proceeds remaining from the
project “Acquire Hangar 509 and Relocate Gate” financed through the Virginia Resources Authority.
No local funds are required.
Revenue: 3 - 085 - 041040 – 0002, Proceeds Loan
Expense: 4 - 085 - 081030 - 8001 - 000 – 000, Machinery & Equipment (or other suitable line item)
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
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Frederick County Board of Supervisor’s
Finance/Audit Committee Charter
I.Organization
There shall be a committee of the Board of Supervisors (“Board”) of Frederick County,
Virginia (“County”) known as the Finance Committee (“Committee”). The Committee shall be
comprised of three (3) members of the Board of Supervisors who will be appointed by the Chairman
of the Board, with one appointed as Chair, three (3) citizen members as appointed by the Chairman
of the Board, and two (2) non-voting liaisons: the County Treasurer and the County Commissioner
of the Revenue. The Finance Director will serve as secretary of the Committee with the duties
including preparing agendas and reports to the Board. This Charter shall govern the Committee with
regard to its duties and responsibilities. The goal of the Committee shall be to provide oversight for
all financial policies, procurement policy, financial planning, risk management, debt issuance, budget
development and other fiscal related issues.
II.Purpose
The primary function of the Committee is to review matters of a financial nature including
proposed changes to fiscal/procurement policies and the review and recommendation for matters of a
financial nature coming forward to the Board including, but not limited to, supplemental
appropriations, transfers and contracts. The Committee’s primary duties and responsibilities are as
follows:
•To provide to the Board means for determining the manner in which policies, programs, and
resources authorized by the Board are being deployed by management consistent with the
intent of the Board and in compliance with all appropriate statutes, ordinances, and
directives.
•Develop and submit reports, draft policies and/or recommendations regarding audits and the
finances of the County to the full Board for its consideration.
• To serve as the Audit Committee to assist the Board in carrying out its oversight
responsibilities by reviewing financial information provided in the County’s annual financial
report.
The Committee will primarily fulfill these responsibilities by carrying out the activities
enumerated in Section IV of this Charter.
III.Meetings and Quorum
The Committee shall meet monthly or more or less frequently as circumstances dictate. The
Chairman of the Board, the Chair of the Committee, or a majority of the Committee members may
call or cancel meetings of the Committee. The Chair of the Committee shall prepare or approve an
agenda in advance of each meeting. The County Administrator and the Director(s) with the
responsibilities for finance shall be invited to all meetings. Other management officials and counsel
to the Board may be invited as necessary. With the exception of Directors, the Chair may excuse any
non-Committee members from attendance at any meeting or portion of any meeting. A majority of
the total Committee composition shall constitute a quorum for the purposes of conducting the
business of the Committee.
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IV. Responsibilities
The Committee shall have the following duties and responsibilities:
A. Finance
1. Review and advise the Board and senior management of the County with respect to finance
initiatives, policies and procedures, including activities relating to procurement.
2. Provide direction during the preparation of the annual budget. Review the County
Administrator’s final budget proposal and provide recommendations to the Board with respect to
those proposals including tax rates and fees.
3. Review and advise the Board on supplemental appropriation requests, transfers and change
orders as dictated by policy.
4. Review the budgetary and financial implications of management’s tactical and strategic
plans.
5. Review periodic or interim budget and/or financial statements to ensure the County is
operating within approved financial and budgetary allocations and that the County is appropriately
safeguarding its financial resources.
B. Audit
1. Perform independent review and execute oversight of the financial reporting process,
internal controls and independent auditors.
2. Provide a forum separate from management in which auditors and other interested parties
can discuss the annual audit.
3. Meet with the external auditors during the entrance and exit conferences and at other times
as needed or upon request of the external auditors. Review and approve the annual external audit
engagement letter.
4. Manage the County’s internal audit function including review and approval of the internal
annual audit work plan, reports and recommendations. The internal auditor shall report functionally
to the Chair of the committee or designee. The Committee chair, along with the County
Administrator and Finance Director, shall conduct annual evaluations of the auditor's performance.
The Committee Chairman shall participate in decisions regarding the appointment of the internal
auditor and the acceptance of the internal audit plan.
C. Other Duties Related to Review, Reports and Improvement Procedures
1. Review and reassess annually the adequacy of this Charter, and conduct an annual self-
assessment of this Committee’s performance.
2. Report all meetings of the Committee to the Board on the matters discussed at each
Committee meeting, as appropriate.
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3. Perform any other activities consistent with this Charter, the County’s goals, objectives
and governing law, as the Committee or the Board deems necessary or appropriate.
Original: Adopted by Board of Supervisors 1/25/2012
Revisions:
9/9/2013: reduced Board of Supervisor representatives from four (4) to three (3)
9/29/2014: no changes
10/21/2015: no changes
9/13/2017: no changes
9/12/2018: no changes
9/11/2019: no changes
9/9/2020: no changes
11/10/2021: no changes
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7/15/2022
1
PERSONAL
PROPERTY TAX
Frederick County, VA
July 2022
PERSONAL PROPERTY TAX RATES
$4.86 December 2021 FY 2022
$4.23 June 2022 FY 2022
1
2
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7/15/2022
2
PERSONAL PROPERTY TAX
SCENARIOS
A $4.23
Lower PP
with natural increase
B $3.78
Lower PP
without natural increase
C $4.41
Lower PP & BE/BPP
with natural increase
D $3.95
Lower PP & BE/BPP
without natural increase
Adopted
Scenario
BOARD OF SUPERVISORS REQUEST
TO REVIEW REVENUE GENERATED AT
REDUCED TAX RATE FOR
DISCUSSION ON RETURNING
SURPLUS
3
4
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7/15/2022
3
SURPLUS CALCULATION METHODOLOGY
•BUDGET SURPLUS IN PERSONAL PROPERTY
TAXES?
•GROWTH IN REVENUE?
•Tax rate set by the BOS to collect revenue growth,
and now return that growth?
PERSONAL PROPERTY TAXES
BUDGETED AND COLLECTED THRU
JULY 13, 2022
FY 2022 Budgeted PP $ 68,041,600
FY 2022 Collected PP 78,260,708
Excess $ 10,219,108
LESS:Taxes paid in
advance
(3,561,251)
LESS: Prior year collected (2,759,736)
$ 3,898,121
5
6
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7/15/2022
4
NATURAL GROWTH AMOUNT USED
IN TAX RATE SCENARIOS
$6 MILLION
DOES THE BOARD OF SUPERVISORS
WANT TO GIVE THE TAXPAYERS
ADDITIONAL RELIEF FOR PP?
IF SO, HOW MUCH?
7
8
37
7/15/2022
5
THE MOST COST-EFFECTIVE WAY TO
ADMINISTER RELIEF
Increase the State’s PP tax relief that is applied to
the taxpayer in calendar year 2023 tax bill.
CURRENT FUND BALANCE POLICY
ADJUSTMENTS MAY BE NECESSARY
Increase in Unreserved Fund Balance Not Budgeted and is funded with Year-
End Surplus. For FY 23, this amount is $4-5 million.
9
10
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POSSIBLE IMPLEMENTATION OF RETURN OF LOCAL SURPLUS FUNDS (§ 15.2-2511.1 OF VA CODE)
BACKGROUND:
• VA Code changed this year to allow the return of “surplus” tax revenue for personal property in addition to real
property to taxpayers in any FY in which the locality reports a surplus
• Finance, Commissioner, and Treasurer will need the Board to provide a definition of “surplus” before any action
can be taken
• Personal property “surplus” could become an annual event requiring action which is NOT the best use of County
resources; rather, the proper mechanism for the Board to manage taxation is to adjust the tax rate which has
always been in the scope of their authority separate from what lies within the authority of the Commissioner
(assesses property values) and Treasurer (collects taxes)
• Our arm of the local government (Commissioner / Treasurer) is currently designed for revenue generation, not
revenue disbursement
• No local government department is currently tasked with revenue disbursement which is a totally different
function and likely would require additional staff, programming, and materials in both the Commissioner and
Treasurer’s offices
DETERMINATIONS TO BE MADE:
• Who will be eligible to get credit/refund?
o Code says: “taxpayers who are assessed such taxes in any fiscal year in which the locality reports a
surplus” / we bill on annual (January 1, 2022 – December 31, 2022) not fiscal year (July 1, 2022 – June
30, 2023) basis
o Need to establish parameters:
Who qualifies?
Would it include only those who paid into the “surplus”?
Would delinquent accounts qualify? Currently delinquent or delinquent as of June deadline?
Would recent “move-ins” qualify?
Would recent “move-outs” qualify?
Would unbilled or back-billed taxpayers (future supplements for current +3 years) qualify?
• How will credit/refund be carried out and by whom as there are no current staffing, software, nor internal
processes/procedures for this?
OPTIONS & OBSTACLES:
• Credit / Checks or Refund
COR = Tax Assessor
o Need to create a program for credit/refund
Identify who is eligible
Do BAI programming:
• software NOT currently capable
• set up for revenue collection NOT revenue disbursement
• tracks abatements but not WHY abatement given (e.g., reduces number but also
includes move out, high mileage, disposed of vehicles etc.)
• may result in double relief
• method of relief to generate credit for Treasurer
39
AS400: needs to be tied into account / likely would need to be done manually = 1 record at a
time
Need capable personnel hired and still likely not be able to meet December billing deadline
Treasurer = Tax Collector
o Generally, writes approximately 1500 checks per year which are done individually, but has never
attempted to refund an estimated 60,000 checks
o Credit generation from COR moved to Treasurer’s side to:
apply to existing balance
refund as a check – which would be financially impractical as it would require a substantial
amount of staff, programming, and materials rather than being done individually in cash register
system
o How to timely accomplish?
Significant processing
No lead time
Bank fees involved
o How funded?
Need capable personnel hired specifically for this
Need programming
Need materials i.e., envelopes, postage etc.
o How “follow-up” handled as check issuance is basically a 2-year process?
Need staff to handle returned checks, checks not cashed, or unclaimed funds to do research and
potential re-issuance
Current average is 34 replacements and 72 unclaimed but this would greatly increase
POSSIBLE ALTERNATIVES WHICH DO NOT REQUIRE ORDINANCE CHANGES:
• Personal Property Tax Relief Act (PPTRA): Increase fund disbursement amount
• Personal Property Tax Rate: Adjust again next year
FURTHER CONSIDERATIONS:
• Explaining to those taxpayers who are not eligible for a refund might be equivalent to the large number of
inquiries made during our normal billing seasons
• Potentially affect County’s bond rating
• Potentially affect audit / processes / reporting
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Page 1 of 2
BUDGET TRANSFERS JUNE 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
6/8/2022 AGRICULTURE COUNTY ADMINISTRATION BUILDING FLOWER GARDEN PROJECT 8301 5403 000 000 1,500.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 (1,500.00)
6/8/2022 TREASURER DMV STOP INCREASE 1213 3002 000 000 (1,000.00)
TREASURER 1213 3002 000 002 1,000.00
6/8/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE JANITORIAL SUPPLIES COUNTY ADMINISTRATION 4304 5407 000 000 (964.30)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5405 000 000 964.30
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5408 000 005 (1,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5405 000 000 1,000.00
6/8/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE LANDSCAPING AT COUNTY ADMINISTRATION BUILDING 4304 5403 000 000 (1,300.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 1,300.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5407 000 000 (200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 000 200.00
6/8/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE MAINTENANCE CONTRACTS PUBLIC SAFETY BUILDING 4304 3005 000 000 (700.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 000 700.00
6/13/2022 FIRE AND RESCUE REPLACEMENT VEHICLE FIRE AND RESCUE 3505 8005 000 000 69,335.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (69,335.00)
6/14/2022 PUBLIC SAFETY COMMUNICATIONS COVER PROPANE REFILL INVOICE 3506 5413 000 000 (28.35)
PUBLIC SAFETY COMMUNICATIONS 3506 5102 000 000 28.35
6/14/2022 PLANNING DUES AND MEMBERSHIPS INCREASE DUE TO ADDED STAFF 8101 5413 000 000 (500.00)
PLANNING 8101 5801 000 000 500.00
6/14/2022 REASSESSMENT/BOARD OF ASSESSORS TRAVEL -STAFF TO ATTEND CODE OF VA CLASS, ETC.1210 3002 000 000 (1,300.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5506 000 000 1,300.00
6/15/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE MATERIALS AND SUPPLIES FOR PUBLIC SAFETY BUILDING 4304 5413 000 005 (800.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 005 800.00
6/15/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE MILLWOOD FIRE STATION JANITORIAL SUPPLIES 4304 5400 000 021 (200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5405 000 021 200.00
6/15/2022 SHERIFF TO COVER DEFICIT AMOUNT AND END OF THE YEAR EXPENSES 3102 3005 000 000 (2,000.00)
SHERIFF 3102 3010 000 000 2,000.00
6/15/2022 INFORMATION TECHNOLOGY PURCHASE SWITCHES FOR NETWORK 1220 3005 000 000 (12,240.00)
INFORMATION TECHNOLOGY 1220 8007 000 003 12,240.00
6/21/2022 GENERAL ENGINEERING/ADMINISTRATION ADDITIONAL PLAN STORAGE NEEDED 4201 5204 000 000 (800.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 5401 000 000 800.00
6/21/2022 ANIMAL SHELTER COVER DOOR REPAIR COSTS 4305 3004 000 000 (1,300.00)
ANIMAL SHELTER 4305 3004 000 003 1,300.00
6/21/2022 FIRE AND RESCUE PURCHASE OF HURST TOOLS FOR RESCUE ENGINE 10 3505 5410 000 000 (72,000.00)
FIRE AND RESCUE 3505 8009 000 000 72,000.00
6/21/2022 FIRE AND RESCUE TO COVER COST OF EQUIPMENT FOR NEW F150 3505 5410 000 000 (800.00)
FIRE AND RESCUE 3505 8005 000 000 800.00
6/21/2022 FIRE AND RESCUE TO COVER YEAR END EXPENSES 3505 3004 000 001 (7,500.00)
FIRE AND RESCUE 3505 3004 000 002 7,500.00
6/21/2022 COMMISIONER OF THE REVENUE TRAVEL FOR MEETINGS,CONFERENCES, CLASSES 1209 4003 000 002 (1,500.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5506 000 000 1,500.00
6/22/2022 INFORMATION TECHNOLOGY PAY FCPS FOR FIBER NETWORK 1220 3010 000 000 (21,830.00)
INFORMATION TECHNOLOGY 1220 5299 000 000 21,830.00
6/22/2022 PLANNING TO COVER UNEXPECTED TRAINING 8101 3002 000 000 (600.00)
PLANNING 8101 5506 000 000 600.00
6/22/2022 INFORMATION TECHNOLOGY TO PURCHASE SOPHOS XGS FROM SHI 1220 3005 000 000 (4,060.00)
INFORMATION TECHNOLOGY 1220 5401 000 000 4,060.00
6/23/2022 PARKS AND RECREATION ADMINISTRATION COVER EXPENSES 7101 5401 000 000 (1,009.00)
PARKS AND RECREATION ADMINISTRATION 7101 5413 000 000 1,009.00
RECREATION CENTERS AND PLAYGROUNDS 7104 5412 000 000 (1,970.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 5415 000 000 1,970.00
RECREATION CENTERS AND PLAYGROUNDS 7104 5412 000 000 (515.00)
CLEARBROOK PARK 7109 5413 000 000 515.00
RECREATION CENTERS AND PLAYGROUNDS 7104 5412 000 000 (111.00)
CLEARBROOK PARK 7109 5102 000 000 111.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (2,730.00)
SHERANDO PARK 7110 5413 000 000 2,730.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (4,462.00)
CLEARBROOK PARK 7109 3004 000 000 4,462.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (5,234.00)
SHERANDO PARK 7110 3004 000 000 5,234.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (7,102.00)
CLEARBROOK PARK 7109 5408 000 000 7,102.00
SHERANDO PARK 7110 5407 000 000 (358.00)
SHERANDO PARK 7110 5102 000 000 358.00
CLERK OF THE CIRCUIT COURT 2106 3006 000 000 (1,400.00)
CLERK OF THE CIRCUIT COURT 2106 5401 000 000 1,400.00
CIRCUIT COURT 2101 3010 000 000 (1,187.38)
CIRCUIT COURT 2101 3010 000 000 1,187.38
RECREATION CENTERS AND PLAYGROUNDS 7104 5412 000 000 (267.00)
CLEARBROOK PARK 7109 5403 000 000 267.00
6/23/2022 SHERIFF FY22 PC REFRESH CHARGE 3102 9001 000 000 3,722.94
INFORMATION TECHNOLOGY 1220 5401 000 004 (3,722.94)
6/23/2022 SHERANDO PARK TO COVER NEGATIVE BALANCE 7110 5407 000 000 (7,300.00)
SHERANDO PARK 7110 5408 000 000 7,300.00
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Page 2 of 2
BUDGET TRANSFERS JUNE 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
6/27/2022 RECREATION CENTERS AND PLAYGROUNDS YOUTH TRIATHLON AWARDS 7104 5412 000 000 (1,520.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 5415 000 000 1,520.00
6/28/2022 INSPECTIONS TO COVER DEFICIT 3401 3002 000 000 (5,000.00)
INSPECTIONS 3401 5401 000 000 5,000.00
6/22/2022 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME EXPENSE 7104 1003 000 000 (2,476.62)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 2,476.62
CLEARBROOK PARK 7109 1003 000 000 (143.16)
CLEARBROOK PARK 7109 1005 000 001 143.16
SHERANOD PARK 7110 1003 000 000 (282.80)
SHERANOD PARK 7110 1005 000 001 282.80
RECREATION CENTERS AND PLAYGROUNDS 7104 1003 000 000 (356.75)
PARKS AND RECREATION ADMINISTRATION 7101 1005 000 001 356.75
6/28/2022 FIRE AND RESCUE INCENTIVE PAY 3505 1007 000 001 (42.00)
FIRE AND RESCUE 3505 1001 000 113 42.00
FIRE AND RESCUE 3505 1007 000 001 (42.00)
FIRE AND RESCUE 3505 1001 000 114 42.00
FIRE AND RESCUE 3505 1001 000 063 (45.00)
FIRE AND RESCUE 3505 1001 000 099 45.00
FIRE AND RESCUE 3505 1007 000 001 (130.00)
FIRE AND RESCUE 3505 1001 000 026 130.00
FIRE AND RESCUE 3505 1007 000 001 (133.00)
FIRE AND RESCUE 3505 1001 000 039 133.00
6/30/2022 FIRE AND RESCUE TO COVER YEAR END EXPENSE 3505 3010 000 000 (500.00)
FIRE AND RESCUE 3505 5409 000 000 500.00
FIRE AND RESCUE 3505 3010 000 000 (15,000.00)
FIRE AND RESCUE 3505 5413 000 000 15,000.00
7/5/2022 ANIMAL SHELTER COVER CONTRACT COSTS 4305 3004 000 000 1,700.00
ANIMAL SHELTER 4305 0 000 000 (1,700.00)
7/5/2022 ANIMAL SHELTER SUPPLEMENT LINE ITEM 4305 5101 000 000 (500.00)
ANIMAL SHELTER 4305 5103 000 000 500.00
7/5/2022 DEPARTMENT OF SOCIAL SERVICES TO ADJUST ADULT PROTECTIVE SERVICES 5317 5872 000 000 (23,700.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5895 000 000 23,700.00
7/5/2022 DEPARTMENT OF SOCIAL SERVICES TO ADJUST ADVERTISEMENT 5316 5401 000 000 (40.00)
DEPARTMENT OF SOCIAL SERVICES 5316 3007 000 000 40.00
7/5/2022 DEPARTMENT OF SOCIAL SERVICES TO ADJUST CHILD WELFARE PROTECTIVE SERVICES 5317 5872 000 000 (2,220.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5830 000 000 2,220.00
7/5/2022 DEPARTMENT OF SOCIAL SERVICES TO ADJUST CONTRACT SERVICES 5316 5401 000 000 (250.00)
DEPARTMENT OF SOCIAL SERVICES 5316 3010 000 000 250.00
7/5/2022 DEPARTMENT OF SOCIAL SERVICES TO ADJUST TRAINING COST 5316 5401 000 000 (2,300.00)
DEPARTMENT OF SOCIAL SERVICES 5316 5405 000 000 2,300.00
7/7/2022 SHERIFF TO COVER DEFICIT 3102 5401 000 000 (614.54)
SHERIFF 3102 3010 000 000 614.54
7/7/2022 RECREATION CENTERS AND PLAYGROUNDS TO COVER YEAR END PURCHASES 7104 5402 000 000 (7,700.00)
SHERANDO PARK 7110 5408 000 000 7,700.00
7/7/2022 RECREATION CENTERS AND PLAYGROUNDS TO PAY END OF YEAR BALANCE 7104 5402 000 000 (8,600.00)
CKEARBROOK PARK 7109 5408 000 000 8,600.00
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C:\USERS\SKIBLER.FREDCOGOV\ONEDRIVE - FREDERICK COUNTY, VIRGINIA\DOCUMENTS\FY2023\FINANCECMTE\20220720\93_ADOPTED PROFFER POLICY 1 28 09.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
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MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: July 13, 2022
RE: Finance Committee Agenda Item | Airport Terminal Project
The Winchester Regional Airport Authority requests a supplemental appropriation for its FY23
Airport Capital Fund in the amount of $11,500,000. This is the amount necessary to cover the
costs of construction, construction administration, and administrative and legal fees for the
Airport Terminal Project at the Winchester Regional Airport.
The enclosed spreadsheet shows the expenses and revenue sources that comprise the total
project budget. No funds from Frederick County are requested; instead we seek consent for the
Winchester Regional Airport Authority to take on debt through the USDA Rural Development
Program to fund the outstanding local share. A resolution to that effect will be presented to the
Frederick County Board of Supervisors for consideration at its meeting on August 10, 2022.
We sincerely appreciate the support of Frederick County and look forward to delivering a quality
project that will benefit its citizens, businesses, civic groups, and educational institutions for
decades to come.
Enclosure:
Project Budget
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PROJECT COST SUMMARY
DATE:July 13, 2022
DOAV LOCAL DOAV LOCAL
a.OWNER ADMINISTRATION
Administrative Fees $30,000 38%62%$11,400 $18,600
Bond Counsel + Legal Fees $50,000 0%100%$0 $50,000
Subtotal:$80,000
b.CONSTRUCTION
Low Bid Amount*$10,211,900 38%62%$3,880,522 $6,331,378
Subtotal:$10,211,900
c.PROJECT MANAGEMENT
USDA Bid Requirements Fees $31,176 0%100%$0 $31,176
AECOM Construction Adminstration Services $787,641 38%62%$299,304 $488,337
Subtotal:$818,817
d.PROJECT CONTINGENCY
3% Allowance $306,357 0%100%$0 $306,357
Subtotal:$306,357
TOTAL:$11,417,074 $4,191,226 $7,225,848
*Subject to final review and acceptance
EDA Incentive $5,000,000
USDA Debt $2,225,848
TOTAL:$7,225,848
LOCAL REVENUE SOURCES
AIRPORT TERMINAL PROJECT
LINE CLASSIFICATION COST PERCENTAGE BUDGET
45