FinCmteAgendaPkt20220921COUNTY 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: September 16, 2022
SUBJECT: Finance Committee Agenda
A Finance Committee meeting will be held in the Board of Supervisors meeting room at 107 North Kent
Street on Wednesday, September 21, 2022, at 8:00 a.m.
1.The Solid Waste Manager requests a General Fund supplemental appropriation in the amount of
$1,000. This amount represents a Keep Virginia Beautiful grant received for the purchase of
cigarette butt collection containers. No local funds required. See attached memo, p. 4 - 5.
2.The Public Works Director requests a General Fund supplemental appropriation in the amount of
$34,070. This amount represents a carry forward of unspent FY22 funds for the Gore ($31,884)
and Stephenson ($2,186) convenience centers. This item has been approved by the Public
Works Committee. See attached memo, p. 6 and 8.
3.The Public Works Director requests a General Fund supplemental appropriation in the amount of
$20,406.22. This amount represents Flemming trust funds unspent in FY22 ($406.22) and
additional funds for FY23 ($20,000) to be used for the spay/neuter program. No local funds
required. This item has been approved by the Public Works Committee. See attached
information, p. 6 and 9-10.
4.The Public Works Director requests a General Fund supplemental appropriation in the amount of
$157.12. This amount represents unspent FY22 restitution funds to be used for health services.
No local funds required. This item has been approved by the Public Works Committee. See
attached memo, p. 6 and 11.
5.The Public Works Director requests a Landfill Fund supplemental appropriation not to exceed
$3,129,269. This amount represents a carry forward of unspent FY22 funds for ongoing projects
1
Finance Committee Agenda
September 21, 2022
Page 2
at the Landfill. This item has been approved by the Public Works Committee. See
attached information, p. 7 and 12-13.
6.The Public Works Director requests a Shawneeland Fund supplemental appropriation in the
amount of $374,740. This amount represents unspent FY22 funds to be used for the completion
of the lake sinkhole remediation and an expansion of the Maple Trail bus stop. This item has
been approved by the Public Works Committee. See attached memo, p. 7.
7.The Parks & Recreation Director requests a General Fund supplemental appropriation in the
amount of $150,311. This amount represents a carry forward of unspent FY22 funds for the Old
Charlestown Road Park design. A master plan will be presented to the Board of Supervisors at a
later date. See attached memo, p. 14.
8.The Parks & Recreation Director requests a General Fund supplemental appropriation in the
amount of $12,460. This amount represents a carry forward of unspent FY22 proffer funds for
the Abrams Creek trailhead and parking design. See attached memo, p. 14.
9.The Parks & Recreation Director requests a General Fund supplemental appropriation in the
amount of $30,774. This amount represents a carry forward of unspent FY22 proffer funds for
the Clearbrook Park pickleball courts. See attached memo, p. 14.
10.The Parks & Recreation Director requests a General Fund supplemental appropriation in the
amount of $579,473. This amount represents a carry forward of unspent FY22 VDOT grant funds
for the design and construction of the Abrams Creek Trail. No local funds required. See attached
memo, p. 14.
11.The Sheriff requests a General Fund supplemental appropriation in the amount of $132,328. This
amount represents a carry forward of unspent FY22 funds for vehicles. See attached memo,
p. 15.
12.The Sheriff requests a General Fund supplemental appropriation in the amount of $85,588.25.
This amount represents a carry forward of unspent FY22 funds to purchase a building for
emergency vehicles. Funds have accumulated from donations and an insurance claim. See
attached memo, p. 15.
13.The Sheriff requests a General Fund supplemental appropriation in the amount of $12,192. This
amount represents a carry forward of unspent FY22 funds to be used for SRO rifles. See
attached memo, p. 15.
2
Finance Committee Agenda
September 21, 2022
Page 3
14.The Sheriff requests a General Fund supplemental appropriation in the amount of $10,687. This
amount represents a carry forward of unspent FY22 funds budgeted for office supplies and
equipment to be used for 10 new tasers. See attached memo, p. 15.
15.The Sheriff requests a General Fund supplemental appropriation in the amount of $3,724.24.
This amount represents an automobile insurance claim reimbursement to be used for vehicle
repair costs. No local funds required. See attached memo, p. 16 - 17.
16.The Fire Chief requests a Capital Fund transfer not to exceed $109,090.91 (local portion) and a
General Fund supplemental appropriation not to exceed $90,909.09 (grant portion). These
amounts represent costs for the installation of a direct capture exhaust removal system at
Millwood Fire & Rescue station. Approval to accept the FEMA Fire Act grant award for a portion
of the cost is also being requested. See attached information, p. 18 - 24.
17.The Finance Director requests a General Fund supplemental appropriation in the amount of
$2,974.07. This amount represents unspent VJCCCA funds in FY 2022 that must be returned to
the State. No local funds required. See attached letter, p. 25.
18.The Finance Director requests a public hearing for a General Fund and County Capital Fund
supplemental appropriation in the amount of $24.9 million. This amount represents they FY22
yearend General Fund fund balance in excess of 20% to be transferred to the Capital Fund per
policy. See attached information, p. 26 - 27.
INFORMATION ONLY
1.The Finance Director provides a Fund 10 Transfer Report for August 2022. See attached, p. 28.
2.The Finance Director provides financial statements ending August 31, 2022. See attached,
p. 29 - 39.
3.The Finance Director provides an FY 2022 Fund Balance Report ending September 16, 2022. See
attached, p. 40.
4.The FY 2022 year-end open purchase orders have been provided by the County and the Schools.
See attachments, p. 41 - 48.
3
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Gloria M. Puffinburger, Solid Waste Manager
SUBJECT: KVB Grant, FY22-23 – Request to Expend Grant Funds
DATE: September 1, 2022
______________________________________________________________________________
A check has been deposited by the Treasurer’s Office in the amount of $1,000 as grant proceeds
from Keep Virginia Beautiful. The grant is intended to fund the purchase of cigarette butt
collection containers along the Bowman Trail and a small outreach campaign to address cigarette
butt litter across the county. The check was deposited into 10DT earlier this week. I am
attaching a copy of the grant form for your reference.
I am requesting that the funds be appropriated to the Litter Control (4205) budget for expenditure
during the 2022/2023 fiscal year. When you determine an appropriate line item, please let me
know.
I am also requesting your approval that all expenditures using grant funds be coded to this line
item, whether it be the purchase of containers, printing, or cleanup supplies. This simplifies
grant reporting and tracking, even on such a small amount, and eliminates the need for multiple
transfers into various line items.
If you have any questions, please contact me at extension 8219.
kco/GMP
cc: file
3-010-019040-0015 c.s. 7/15/22
4-010-042050-5214-000-003
4
5
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/Carry Forward Requests for Fiscal Year 2023
DATE: August 31, 2022
______________________________________________________________________________
In a regularly scheduled meeting held on August 30, 2022, the Public Works Committee
unanimously endorsed the following requests:
a.Solid Waste Budget
1.Line Item 10-4203-3002-00 Professional Services
Request carry forward in the amount of $31,884.10 or remaining balance.
2.Line Item 10-4203-3004-03 Repair and Maintenance-Buildings
Request a carry forward amount of $2,186 or remaining balance.
(Attachment 1)
b.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request carry forward in the amount of $406.22 in unspent funds for the
spay/neuter program.
(Attachment 2)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $157.12 from the
restitution line item 3-10-1904-14.
(Attachment 3)
3.Line Item 10-4305-3001-01 Professional Health Services-Other
Request a supplemental appropriation in the amount of $20,000 from the reserve
fund line item 10-240-2501. The funding is part of the Dorothy Flemming trust
given to the shelter for the spay/neuter fund.
(Attachment 4)
6
Carry Forward/Supplemental Appropriation Requests
Page 2
August 31, 2022
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
c.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $381,988.85
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $118,692.27
Line Item 12-4204-3010-01 Contractual Services – Tire Program - $202,034.85
Line Item 12-4204-5408-03 Generator Spare Parts - $12,003.09
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36 Request
any unspent funds from these line items be placed in same line items in FY2023
Budget.
(Attachment 5)
ci.Shawneeland Sanitary District
We are requesting the funds for the sinkhole remediation at Cherokee Lake totaling
$374,740.53 be carried forward into the FY2023 budget for completion during the Fall of
2022. However, since our initial cost estimate to perform the repairs, the actual cost to
perform remediation has been reduced and should cost less than $150,000. Also, we
have been asked by the School Transportation division and the Frederick County
Sheriff’s Office to close the Tomahawk Trail bus stop due to on-going safety issues. We
need to expand our Maple Trail bus top to include increased parking and pavement. We
anticipate these improvements to cost less than $100,000. Finally, there have been some
vehicle and equipment problems over the last few months. We would like to look into
purchasing another used pick-up truck for snow removal.
Therefore, our request is that the $374,740.53 in line item 16-8108-3010 Contractual
Services be used for the dam remediation project, improvements to the Maple Trail bus
stop, and vehicle and equipment purchases or repairs. We will only spend the funds
necessary to complete these tasks. Any unspent funds will go back into the Shawneeland
reserve.
Please include the above carry forward requests/supplemental appropriation requests on the next Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
7
MEMORANDUM
TO: Joe C. Wilder, Director
FROM: Gloria M. Puffinburger
Solid Waste Manager
RE: Carryforward Request; FY 21/22
DATE: June 17, 2022
_______________________________________________________________________
The purpose of this memo is to request a carryforward amount of $35,200 or the remaining
balance at the end of the fiscal year.
•Carryforward in the amount of $31,884.10 or the remaining balance for professional
services associated with the improvements to the Gore Convenience Center. Funds should
be placed into 10-4203-3002-00 (Professional Services) in the FY 22/23 fiscal year.
•Carryforward in the amount of $2,186 or the remaining balance to off-set completion of
electrical work at the Stephenson location. Funds should be placed into 10-4203-3004-03
(Repair and Maintenance – Buildings) in the FY 22/23 fiscal year.
Requests total approximately $35,070.10
If you have any questions, please do not hesitate to contact me at Extension 8219.
/gmp
Attachment 1
8
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: FY 21/22 Carry Forwards
DATE: 6/16/22
________________________________________________________________________
The Shelter is requesting a funding carry forward from FY 21/22 from line item
10-4305-3001-01 Professional Services -Donation in the amount of $406.22. This amount
is the unused portion of spay/neuter funding. The funds were appropriated from the
Fleming donation for spaying and neutering shelter pets.
Please contact me if you have any questions.
KMW:hag
Attachment 2
9
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: FY 21 Donation Fund Appropriation
DATE: 8/1/22
________________________________________________________________________
The Shelter is requesting an appropriation from 1034 donation fund, into line item
10-4305-3001-01 Professional Services - Donation, in the amount of $20,000.00 for the
FY 23 Budget.
The funding is part of the Dorothy Flemming trust given for the purpose of
spaying and neutering shelter pets.
Please contact me if you have any questions.
KMW:hag
Attachment 4
10
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: Supplemental Appropriation Request
Court Case Restitution – Professional Health Services
DATE: 6/16/22
________________________________________________________________________
The shelter is requesting funding in the amount of $157.12 be appropriated to line
item 010-04305-3001-00 Professional Health Services from 10DR 3-010-019040-0014
restitution fund in FY23. This amount represents funding received from court ordered
restitution in the following cases: Porter case $80.00; Hall case $7.69 and $69.43.
Restitution is from court cases in 2020 and 2021.
Please contact me if you have any questions.
KMW:hag
Attachment 3
11
Attachment 5
12
13
14
15
c.s. 8/17/22
16
17
18
19
20
21
22
23
24
25
Amendment to the 2022-2023 Fiscal Year Budget
Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as Amended, the Board of Supervisors will
Hold a Public Hearing to Amend the Fiscal Year 2022-2023 Budget to Reflect: General Fund and County
Capital Projects Fund Supplemental Appropriations in the Amount of $24,900,000. This amount
represents General Fund FY 2021-2022 yearend unreserved fund balance in excess of 20% to be
transferred to the County Capital Fund per the Board of Supervisors adopted policy.
RESOLUTION
FISCAL YEAR 2022-2023 BUDGET AMENDMENT
WHEREAS, Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as Amended, the Frederick
County Board of Supervisors, meeting in regular session on October 12, 2022, took the following action:
NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2022-2023 Budget be
Amended to Reflect:
General Fund and County Capital Projects Fund Supplemental Appropriations in the Amount of
$24,900,000. This amount represents General Fund FY 2021-2022 yearend unreserved fund balance in
excess of 20% to be transferred to the County Capital Fund per the Board of Supervisors adopted policy.
Upon a motion made by ________________________ and a seconded by ______________________,
the above budget amendment and supplemental appropriation was ____________ by the following
recorded vote:
26
186
Mr. Tierney discussed the proposed County Capital Fund. He said staff proposes creating a
policy for an annual funding source that could be added to the current Board capital reserve or
separately identified. He noted the current unreserved fund balance policy re quires 17% (or two
months) operating reserve. Mr. Tierne y proposed establishing a policy that funds in excess of 20%
be transferred annually to a County Capital Fund. He added that creating a Capital Reserve Fund
would enable the Board to eliminate the use of Unreserved Fund Balance in the FY 20 proposed
budget. The Board discussed annual review of the Capital Fund balance and its use for both short
and long-term capital needs. By consensus, the Board agreed to establish a policy creating a
Capital Fund.
DIRECTIVES FOR MORE INFORMATION
The Board and staff discussed the next steps in reviewing the budget. Mr. Tierney noted
that the Board's decision on maintaining the tax rate following the reassessment will be necessary
before staff can determine which priorities can be funded in the budget.
Supervisor Slaughter re quested that the Finance Department review the previously supplied
budget scenario in light of identified cost reductions in operating expenses.
ADJOURN
There being no further business, the work session was adjourned at 6:28 p.m.
Chairman, Board of Supervisors
Minutes Prepared By: __ AnnW.P��
Deputy Clerk, Board of Supervisors
Minute Book 44
Board of Supervisors Work Session of 2/13/19
County of Frederick, Virginia 27
BUDGET TRANSFERS AUGUST 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
8/1/2022 FIRE AND RESCUE PAYROLL INCREASES 8/22 3505 1007 000 000 (81.29)
FIRE AND RESCUE 3505 1001 000 000 81.29
FIRE AND RESCUE 3505 1007 000 000 (59.48)
FIRE AND RESCUE 3505 1001 000 000 59.48
8/8/2022 MANAGEMENT INFORMATION SYSTEMS PURCHASE IBM CLOUD BACKUP 1222 8007 000 000 (57,108.00)
MANAGEMENT INFORMATION SYSTEMS 1222 3005 000 000 57,108.00
8/16/2022 ANIMAL SHELTER SUPPLEMENT LINE ITEM 4305 3001 000 000 (5,000.00)
ANIMAL SHELTER 4305 3001 000 001 5,000.00
8/16/2022 SHERANDO PARK TRANSFER SALARY FOR VACANT POSITION 7110 1001 000 000 324.00
TRANSFERS/CONTINGENCY 7110 5807 000 001 (324.00)
8/17/2022 COMMISSIONER OF THE REVENUE PANEL SYSTEM FURNITURE 1209 3010 000 000 (1,000.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5401 000 000 1,000.00
COMMISSIONER OF THE REVENUE 1209 4003 000 002 (1,000.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5401 000 000 1,000.00
COMMISSIONER OF THE REVENUE 1209 5204 000 000 (1,000.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5401 000 000 1,000.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 (9,500.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5401 000 000 9,500.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3007 000 000 (2,000.00)
COMMISSIONER OF THE REVENUE 1209 5401 000 000 2,000.00
8/17/2022 COMMISSIONER OF THE REVENUE PRINTING OF THE COR ANNUAL REPORT 1209 5401 000 000 (90.00)
COMMISSIONER OF THE REVENUE 1209 3006 000 000 90.00
8/19/2022 REASSESSMENT/BOARD OF ASSESSORS PANEL SYSTEM FURNITURE 1210 5401 000 000 (22,286.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 8002 000 000 22,286.00
8/18/2022 REFUSE COLLECTION PURCHASE OF REPLACEMENT ZERO TURN MOWER 4203 3010 000 000 (4,000.00)
REFUSE COLLECTION 4203 8001 000 000 4,000.00
REFUSE COLLECTION 4203 3010 000 000 (7,000.00)
REFUSE COLLECTION 4203 8001 000 000 7,000.00
8/24/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE EMERGENCY HVAC CONTROLS REPLACEMENT -JOINT JUDICIAL CENTER 4304 5605 000 005 41,183.50
TRANSFERS/CONTINGENCY 9301 5890 000 000 (41,183.50)
8/25/2022 FIRE AND RESCUE PROMOTIONS 8/22 3505 1007 000 001 (437.00)
FIRE AND RESCUE 3505 1001 000 000 437.00
PLANNING 8101 1001 000 002 (11,667.43)
PLANNING 8101 1001 000 003 11,667.43
BOARD OF SUPERVISORS 1101 1003 000 002 (12,739.00)
COUNTY ADMINISTRATOR 1201 1001 000 031 (960.00)
BOARD OF SUPERVISORS 1101 1003 000 000 (16,127.00)
BOARD OF SUPERVISORS 1101 1001 000 036 29,826.00
COUNTY ADMINISTRATOR 1201 2001 000 000 (280.00)
BOARD OF SUPERVISORS 1101 2001 000 000 280.00
COUNTY ADMINISTRATOR 1201 2002 000 000 (3,937.00)
BOARD OF SUPERVISORS 1101 2002 000 000 3,937.00
COUNTY ADMINISTRATOR 1201 2005 000 000 (14,975.00)
BOARD OF SUPERVISORS 1101 2005 000 000 14,975.00
COUNTY ADMINISTRATOR 1201 2006 000 000 (457.00)
BOARD OF SUPERVISORS 1101 2006 000 000 457.00
COUNTY ADMINISTRATOR 1201 2008 000 000 (181.00)
BOARD OF SUPERVISORS 1101 2008 000 000 181.00
COUNTY ADMINISTRATOR 1201 2011 000 000 (3.00)
BOARD OF SUPERVISORS 1101 2011 000 000 3.00
8/30/2022 INFORMATION TECHNOLOGY INVOICE FOR DISYS TO BE MOVED TO 3005 PERMENENTLY 1220 5413 000 003 (20,760.00)
INFORMATION TECHNOLOGY 1220 3005 000 000 20,760.00
8/30/2022 DSS ADMINISTRATION SALARY ADJUSTMENTS DEPARTMENT OF SOCIAL SERVICES 5316 1001 000 000 393,372.00
DSS ADMINISTRATION 5316 2001 000 000 29,051.00
DSS ADMINISTRATION 5316 2002 000 000 41,950.00
DSS ADMINISTRATION 5316 2006 000 000 5,135.00
DSS ADMINISTRATION 5316 2008 000 000 1,938.00
DSS ADMINISTRATION 5316 2011 000 000 1,154.00
TRANSFERS/CONTINGENCY 9301 5807 000 001 (472,600.00)
8/31/2022 PUBLIC SAFETY COMMUNICATIONS COVER COST OF INVOICES 3506 3007 000 000 (60.63)
PUBLIC SAFETY COMMUNICATIONS 3606 3006 000 000 60.63
28
County of Frederick
General Fund
August 31, 2022
ASSETS FY23 FY22 Increase
8/31/22 8/31/21 (Decrease)
Cash and Cash Equivalents 85,312,342.89 80,490,229.04 4,822,113.85 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 370,107.94 415,748.22 (45,640.28)*B
Taxes, Commonwealth,Reimb.P/P 77,261,623.73 68,508,940.06 8,752,683.67
Streetlights 11,556.79 11,376.93 179.86
Miscellaneous Charges 27,356.87 45,326.54 (17,969.67)
Prepaid Postage 4,170.38 3,764.85 405.53
GL controls (est.rev / est. exp)(1,261,071.11)(1,347,794.99)86,723.88 (1) Attached
TOTAL ASSETS 161,727,642.49 148,129,145.65 13,598,496.84
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,530,912.73 80,891.14 *B
Performance Bonds Payable 1,449,691.35 1,116,293.51 333,397.84
Taxes Collected in Advance 192,194.55 153,970.66 38,223.89
Deferred Revenue 77,372,502.84 68,565,942.53 8,806,560.31 *C
TOTAL LIABILITIES 80,626,192.61 71,367,119.43 9,259,073.18
EQUITY
Fund Balance
Reserved:
Encumbrance School 836,679.21 1,064,170.38 (227,491.17)
Encumbrance General Fund 1,426,687.08 1,261,502.23 165,184.85 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 539,942.25 530,887.25 9,055.00
Prepaid Items 949.63 949.63 0.00
Advances 657,083.23 657,083.23 0.00
Courthouse Fees 539,188.28 513,310.91 25,877.37
Animal Shelter 1,361,126.42 1,242,526.42 118,600.00
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 7,600,900.67 5,296,629.18 2,304,271.49 (3) Attached
Parks Reserve 132,668.69 111,003.70 21,664.99
E-Summons Funds 216,272.75 195,802.97 20,469.78
VDOT Revenue Sharing 436,270.00 436,270.00 0.00
Undesignated Adjusted Fund Balance 67,347,901.82 65,446,110.47 1,901,791.35 (4) Attached
TOTAL EQUITY 81,101,449.88 76,762,026.22 4,339,423.66
TOTAL LIAB. & EQUITY 161,727,642.49 148,129,145.65 13,598,496.84
NOTES:
*A Cash increase includes an increase in revenue, expenditures, transfers, and fund balance
(refer to the comparative statement of revenues, expenditures, transfers, and change in fund balance).
*B Frederick County has converted to an arrears payroll schedule.
*C Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor
vehicle registration fees.
29
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 232,533,034 209,901,706 22,631,328
Appropriations (105,670,171) (95,063,306) (10,606,865)
Est. Transfers to Other Funds (129,550,621) (117,447,697) (12,102,924)
Encumbrances 1,426,687 1,261,502 165,185
Total (1,261,071) (1,347,795) 86,724
(2) General Fund Purchase Orders 8/31/22
Amount
Commissioner of the Revenue 22,285.92 Furniture
County Office Buildings 117,960.00 35 Ton Rooftop Unit
113,270.00 Administration Building Fire Alarm System Replacement
37,268.00 Cooling Tower Support Steel Repair/County Administration Building
16,673.00 Chiller Roof Replacement
Engineering 33,310.84 2022 Ford Ranger XLT
Fire and Rescue 16,359.00 Training Key Hose 22
33,440.99 Emergency Vehicle Lighting and Equipment
34,025.00 Uniforms
16,834.63 Medical Supplies
14,043.90 Lifepak 1000 Upgrade EMS License on Fire Engines
7,345.00 IPAD Keyboard Cases
4,065.80 Ammunition
7,452.00 (180) Barri Aire Particulate Blocking Masks
13,400.00 Annual Renewal of Code Pal Software Subscription
7,750.00 Ceiling Breach Machine
7,040.05 Inflatable Fire Safety Education House
71,742.60 Hurst E3 Tools and Air Bag Set
IT 28,250.57 Virtual Infrastructure/Nutanix
MIS 6,290.00 Tax Billing Paper
Maintenance Administration 34,248.46 2022 Ford F-150 Truck
Parks and Recreation 64,225.30 Clearbrook Park Pickleball Court Pad &Access Trail
104,975.76 Sherando Park Playground Equipment
Public Safety 31,000.00 Emergency Radio Equipment Replacement Relocation
Refuse Collection 10,167.68 60" Cut John Deere Zero Turn Mower
Sheriff 34,760.25 (35) Body Armor W/Carriers
40,810.65 Ammunition
6,448.00 Dry Suits for Diving
12,822.00 Subscription to Maintain an Electronic Reporting and Criminal Investigation Systems for Recoverin
73,918.24 (2) Ford Police Responders F-150
387,283.13 Uplifting for New Vehicles
Treasurer 2,563.56 Transaction Drawers for Drive Thru
14,656.75 Envelopes
Total 1,426,687.08
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 8/31/22 4,044,273.57 224,349.82 406,251.20 2,926,026.08 7,600,900.67
Designated Other Projects Detail
Administration 11,865.76
Bridges 17,014.32
Historic Preservation 129,000.00
Library 376,631.00
Rt.50 Trans.Imp.10,000.00
Rt. 50 Rezoning 25,000.00 Rt. 656 & 657 Imp.25,000.00
RT.277 162,375.00
Sheriff 141,372.00
Solid Waste 12,000.00
Stop Lights 52,445.00
Treasurer 700.00
Freedom Manor Transportation 36,250.00
BPG Properties/Rt.11 Corridor 330,000.00
Blackburn Rezoning 452,745.00
Clearbrook Bus.Ctr.Rezoning 2,500.00
Carbaugh Business Center 1,141,128.00
Total 2,926,026.08
Other Proffers 8/31/22
(4) Fund Balance Adjusted
Beginning Balance 8/22 71,919,953.19
Revenue 8/22 14,216,246.41
Expenditures 8/22 (18,457,174.50)
Transfers 8/22 (331,123.28)
Ending Balance 8/31/22 67,347,901.82
30
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
August 31, 2022
FY23 FY22 YTD
REVENUES: 8/31/2022 8/31/2021 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 6,515,149.02 6,867,936.78 (352,787.76)(1)
Other local taxes 48,934,660.00 1,403,187.69 1,413,764.65 (10,576.96)(2)
Permits & Privilege fees 2,146,385.00 602,887.67 348,606.20 254,281.47 (3)
Revenue from use of money
and property 450,018.00 651,115.49 68,630.01 582,485.48 (4)
Charges for Services 4,252,660.00 590,967.03 507,252.30 83,714.73
Miscellaneous 482,425.00 87,021.48 25,041.77 61,979.71
Recovered Costs 2,143,249.00 220,311.71 210,372.83 9,938.88 (5)
Proffers 346,606.69 248,011.24 98,595.45 (5)
Intergovernmental:
Commonwealth 14,093,637.00 3,795,693.26 3,789,128.89 6,564.37 (6)
Federal 0.00 3,306.37 7,597.54 (4,291.17)(7)
Insurance Recoveries 0.00 0.00 0.00 0.00
Transfer from Co.Capital Fd.(BOS FD)0.00 0.00 0.00 -
TOTAL REVENUES 232,533,034.00 14,216,246.41 13,486,342.21 729,904.20
EXPENDITURES:
General Administration 16,982,748.81 4,685,361.18 4,570,764.16 114,597.02
Judicial Administration 3,497,589.16 502,344.87 475,169.89 27,174.98
Public Safety 54,685,055.37 9,207,760.34 8,548,671.48 659,088.86
Public Works 8,023,834.89 591,920.32 693,582.89 (101,662.57)
Health and Welfare 12,981,127.00 1,710,505.01 1,653,793.93 56,711.08
Education 92,045.00 0.00 20,327.00 (20,327.00)
Parks, Recreation, Culture 9,756,230.57 1,510,682.10 1,194,214.68 316,467.42
Community Development 2,519,690.41 248,600.68 259,302.44 (10,701.76)
TOTAL EXPENDITURES 108,538,321.21 18,457,174.50 17,415,826.47 1,041,348.03 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 126,682,470.98 331,123.28 328,706.45 2,416.83 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (2,687,758.19)(4,572,051.37)(4,258,190.71)313,860.66
Fund Balance per General Ledger 71,919,953.19 69,704,301.18 2,215,652.01
Fund Balance Adjusted to reflect 67,347,901.82 65,446,110.47 1,901,791.35
Income Statement 8/31/22
`
31
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 2,195,371 2,500,554 (305,183)
Public Services - (11) 11
Personal Property 4,095,957 4,128,132 (32,175)
Penalties and Interest 94,860 111,441 (16,581)
Credit Card Chgs./Delinq.Advertising (18,337) (11,164) (7,173)
Adm.Fees For Liens&Distress 147,297 138,985 8,313
6,515,149 6,867,937 (352,788)
(2) Other Local Taxes
Utility Taxes 183,068.17 190,566.81 (7,498.64)
Business Licenses 213,589.31 184,607.57 28,981.74
Auto Rental Tax 18,586.33 11,799.44 6,786.89
Motor Vehicle Licenses Fees 42,893.56 46,972.09 (4,078.53)
Recordation Taxes 479,894.53 494,040.16 (14,145.63)
Meals Tax 363,357.77 390,286.18 (26,928.41)
Lodging Tax 101,632.95 95,177.40 6,455.55
Street Lights 135.75 315.00 (179.25)
Star Fort Fees 29.32 - 29.32
Total 1,403,187.69 1,413,764.65 (10,576.96)
(3)Permits&Privileges
Dog Licenses 7,991.00 9,219.00 (1,228.00)
Transfer Fees 662.40 782.55 (120.15)
Development Review Fees 113,258.00 45,918.00 67,340.00
Building Permits 334,556.74 183,254.76 151,301.98
2% State Fees 7,357.59 4,936.89 2,420.70
Electrical Permits 16,644.00 39,111.00 (22,467.00)
Plumbing Permits 6,949.94 6,136.00 813.94
Mechanical Permits 14,772.00 19,709.00 (4,937.00)
Sign Permits 750.00 575.00 175.00
Land Disturbance Permits 97,196.00 36,864.00 60,332.00
Institutional Inspections Permit 1,350.00 1,500.00 (150.00)
Septic Haulers Permit - 200.00 (200.00)
Transfer Development Rights 1,400.00 300.00 1,100.00
Small Cell Tower Permit - 100.00 (100.00)
Total 602,887.67 348,606.20 254,281.47
(4) Revenue from use of
Money 629,143.01 49,071.69 580,071.32 *1
Property 21,972.48 19,558.32 2,414.16
Total 651,115.49 68,630.01 582,485.48
*Difference is due to higher interest rates.
32
(5) Recovered Costs FY23 FY22 Increase/Decrease
8/31/22 8/31/21
Recovered Costs Social Services 15,299.86 11,185.72 4,114.14
Recovered Cost Fire Companies 74,999.00 74,999.00 -
Recovered Costs Sheriff 18,300.00 12,360.00 5,940.00
Reimbursement Circuit Court 1,590.95 1,616.57 (25.62)
Reimbursement Public Works 154.52 - 154.52
Clarke County Container Fees 11,303.38 11,177.80 125.58
City of Winchester Container Fees 14,456.74 10,071.10 4,385.64
Refuse Disposal Fees 27,984.69 22,103.58 5,881.11
Recycling Revenue 2,528.96 2,395.50 133.46
Sheriff Restitution - - -
Container Fees Bowman Library 462.76 350.72 112.04
Restitution Other 150.00 - 150.00
Litter-Thon/Keep VA Beautiful Grant 1,000.00 - 1,000.00
Reimb.of Expenses Gen.District Court 2,841.35 3,249.93 (408.58)
Gasoline Tax Refund-VPA 8,094.67 - 8,094.67
Reimb.Task Force 13,093.48 12,470.97 622.51
Westminister Canterbury Lieu of Tax - 19,692.00 (19,692.00)
Comcast PEG Grant 19,241.00 20,747.50 (1,506.50)
Fire School Programs 2,750.00 6,020.00 (3,270.00)
Clerks Reimbursement to County 1,152.17 1,932.44 (780.27)
Reimb. Sheriff 4,908.18 - 4,908.18
Subtotal Recovered Costs 220,311.71 210,372.83 9,938.88
Proffer Southern Hills - - -
Proffer Snowden Bridge 150,056.30 229,618.24 (79,561.94)
Proffer Cedar Meadows - 14,643.00 (14,643.00)
Proffer Madison Village 176,888.40 - 176,888.40
Proffer Freedom Manor 2,000.00 3,750.00 (1,750.00)
Proffer The Village at Middlwtown 17,661.99 - 17,661.99
Subtotal Proffers 346,606.69 248,011.24 98,595.45
Grand Total 566,918.40 458,384.07 108,534.33
33
(6) Commonwealth Revenue FY23 FY22
8/31/22 8/31/21 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 40,344.73 - 40,344.73
State Noncategorical Funding - 6,624.00 (6,624.00)
P/P State Reimbursement 2,610,611.27 2,610,611.27 -
Shared Expenses Comm.Atty.42,738.59 41,922.06 816.53
Shared Expenses Sheriff 171,093.69 153,489.92 17,603.77
Shared Expenses Comm.of Rev.20,211.67 18,591.28 1,620.39
Shared Expenses Treasurer 14,714.44 14,817.48 (103.04)
Shared Expenses Clerk 37,427.88 33,201.85 4,226.03
Public Assistance Grants 645,569.33 665,604.77 (20,035.44)
Other Revenue From The Commonwealth 496.32 128.25 368.07
Four-For-Life Funds - 94,369.60 (94,369.60)
DMV Grant Funding - 5,273.80 (5,273.80)
State Grant Emergency Services 64,747.21 10,587.00 54,160.21
JJC Grant Juvenile Justice 34,340.00 32,090.00 2,250.00
Rent/Lease Payments 44,677.28 36,178.74 8,498.54
Wireless 911 Grant 27,932.53 23,335.85 4,596.68
State Forfeited Asset Funds 889.52 2,807.53 (1,918.01)
Total 3,795,693.26 3,789,128.89 6,564.37
34
County of Frederick
General Fund
August 31, 2022
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 3,306.37 7,597.54 (4,291.17)
Total 3,306.37 7,597.54 (4,291.17)
(8) Expenditures
Expenditures increased $1.04 million. General Administration increased $114,597.02
and includes an increase of $236,260. to CSA over the previous year and a decrease of
$283,082.54 in tax refunds. Public Safety increased $659,088.86 and includes the local
contribution to the Jail increase of $367,471. Additionally, $108,177 to Fire and Rescue
to reimburse insurance for the Volunteer Fire and Rescue Association. Transfers increased
$2,416.83.
(9) Transfers Increased $2,416.83 FY23 FY22 Increase/Decrease
Transfer to Debt Service County - 177,501.17 (177,501.17) *1
Operational Transfers 330,873.08 332,597.18 (1,724.10) *2
Reserve for Merit/COLA Increases 250.20 608.10 (357.90)
Operational Contingency - (182,000.00) 182,000.00 *3
Total 331,123.28 328,706.45 2,416.83
*1 Payments include the Bowman Library and the City of Winchester for Courtroom, Roof and
HVAC Projects.
*2 Timing of Insurance Charge Outs.
*3 Board Aproved (2) Apparatus
35
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
August 31, 2022
ASSETS FY23 FY22 Increase
8/31/22 8/31/21 (Decrease)
Cash 9,785,516.83 9,390,361.85 395,154.98 *1
Receivable Arrears Pay Deferred 104,237.32 111,051.74 (6,814.42)
Receivables Other 0.00 38,216.60 (38,216.60)
GL controls(est.rev/est.exp)(1,046,602.97)(2,539,644.21)1,493,041.24
TOTAL ASSETS 8,843,151.18 6,999,985.98 1,843,165.20
LIABILITIES
Accrued Wages Payable 442,394.90 429,795.90 12,599.00
Accrued Operating Reserve Costs 3,048,824.76 2,859,074.91 189,749.85
TOTAL LIABILITIES 3,491,219.66 3,288,870.81 202,348.85
EQUITY
Fund Balance
Reserved
Encumbrances 374,619.37 178,292.05 196,327.32
Undesignated
Fund Balance 4,977,312.15 3,532,823.12 1,444,489.03 *2
TOTAL EQUITY 5,351,931.52 3,711,115.17 1,640,816.35
TOTAL LIABILITY & EQUITY 8,843,151.18 6,999,985.98 1,843,165.20
NOTES:
*1 Cash increased $395,154.98. Refer to the following page for comparative statement of revenues
expenditures and changes in fund balance.
*2 Fund balance increased $1,444,489.03. The beginning balance was $5,410,687.07 and includes adjusting
entries, budget controls FY23 ($1,130,400.00) and the year to date revenue less expenditures of $697,025.08.
Current Unrecorded Accounts Receivable-FY22
Prisoner Billing:31,430.57
Compensation Board Reimbursement 8/22 564,307.08
Total 595,737.65
36
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
August 31, 2022
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:8/31/22 8/31/21 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 70.31 90.22 (19.91)
Interest 20,000.00 27.39 - 27.39
Supervision Fees 49,163.00 3,640.00 3,840.00 (200.00)
Drug Testing Fees 300.00 30.00 120.00 (90.00)
Work Release Fees 348,000.00 31,430.57 19,044.90 12,385.67
Federal Bureau Of Prisons 0.00 0.00 110.00 (110.00)
Local Contributions 9,100,845.00 2,275,211.25 1,970,867.50 304,343.75
Miscellaneous 18,000.00 2,743.80 1,895.18 848.62
Phone Commissions 550,000.00 0.00 0.00 0.00
Food & Staff Reimbursement 68,000.00 4,901.05 0.00 4,901.05
Elec.Monitoring Part.Fees 87,000.00 1,219.72 7,521.19 (6,301.47)
Share of Jail Cost Commonwealth 1,415,000.00 0.00 0.00 0.00
Medical & Health Reimb.65,000.00 3,780.88 5,668.40 (1,887.52)
Shared Expenses CFW Jail 6,150,000.00 241,799.16 339,543.01 (97,743.85)
State Grants 314,016.00 0.00 0.00 0.00
D.J.C.P. Grant 0.00 0.00 0.00 0.00
Local Offender Probation 370,005.00 0.00 0.00 0.00
Pretrial Expansion Grant 346,865.00
Bond Proceeds 0.00 0.00 0.00 0.00
Transfer From General Fund 7,258,753.00 1,814,688.25 1,447,217.00 367,471.25
TOTAL REVENUES 26,160,947.00 4,379,542.38 3,795,917.40 583,624.98
EXPENDITURES:27,582,169.34 3,682,517.30 3,485,520.65 196,996.65
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)697,025.08 310,396.75 386,628.33
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,222,426.37 1,057,860.70
Fund Balance Adjusted To Reflect 4,977,312.15 3,532,823.12 1,444,489.03
Income Statement 8/31/22
37
County of Frederick
Fund 12 Landfill
August 31, 2022
FY23 FY22 Increase
ASSETS 8/31/22 8/31/21 (Decrease)
Cash 39,905,206.11 38,485,333.65 1,419,872.46
Receivables:
Accounts Receivable 21,954.91 18,615.00 3,339.91
Fees 879,279.29 729,906.41 149,372.88 *1
Receivable Arrears Pay Deferred 16,814.14 18,551.34 (1,737.20)
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 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)(3,335,031.00)(2,593,701.00) (741,330.00)
TOTAL ASSETS 60,010,942.89 57,664,882.55 2,346,060.34
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay 199,328.15 195,919.35 3,408.80
Accrued Remediation Costs 14,993,148.59 14,344,656.18 648,492.41 *2
Deferred Revenue Misc.Charges 21,954.91 18,615.00 3,339.91
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,271,626.35 14,615,109.23 655,241.12
EQUITY
Fund Balance
Reserved:
Encumbrances 745,400.00 62,312.00 683,088.00 *3
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00
Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated
Fund Balance 34,135,474.54 33,129,019.32 1,006,455.22 *4
TOTAL EQUITY 44,739,316.54 43,049,773.32 1,689,543.22
TOTAL LIABILITY AND EQUITY 60,010,942.89 57,664,882.55 2,346,060.34
NOTES:
*1 Landfill receivables increased $149,372.88. Landfill fees at 8/22 were $870,679.44 compared to $740,687.40
at 8/21 for an increase of $129,992.04. Delinquent fees at 8/22 were $63,953.95 compared to $32,409.27
at 8/21 for an increase of $31,544.68.
*2 Remediation increased $648,492.41 that includes $640,654.00 for post closure and $7,838.41 in interest.
*3 The encumbrance balance at 8/31/22 was $745,400.00 and includes $28,448 for silica gel for siloxane filtration
from landfill gas. Additionally $716,952.00 for (2) 2023 CAT 963 track loaders.
*4 Fund balance increased $1,006,455.22. The beginning balance was $37,217,000.77 and includes adjusting
entries, budget controls for FY23 ($4,051,983.00) and $970,456.77 for year to date revenue less expenses.
38
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceAugust 31, 2022
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 8/31/22 8/31/21 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 831.67 1,070.19 (238.52)
Interest on Bank Deposits 50,000.00 7,951.15 117.90 7,833.25
Salvage and Surplus 130,000.00 37,032.92 39,849.10 (2,816.18)
Sanitary Landfill Fees 7,934,550.00 1,406,539.10 1,304,552.29 101,986.81
Charges to County 0.00 121,120.70 126,470.40 (5,349.70)
Charges to Winchester 0.00 35,704.78 31,952.77 3,752.01
Tire Recycling 431,000.00 41,170.85 48,177.87 (7,007.02)
Reg.Recycling Electronics 80,000.00 8,485.00 7,560.00 925.00
Greenhouse Gas Credit Sales 10,000.00 0.00 0.00 0.00
Miscellaneous 0.00 0.00 0.00 0.00
Renewable Energy Credits 189,216.00 28,680.00 18,615.00 10,065.00
Landfill Gas To Electricity 302,746.00 113,336.92 57,371.89 55,965.03
Insurance Recoveries 0.00 0.00 0.00 0.00
TOTAL REVENUES 9,127,512.00 1,800,853.09 1,635,737.41 165,115.68
Operating Expenditures 8,252,943.00 470,021.32 434,972.38 35,048.94
Capital Expenditures 4,955,000.00 360,375.00 0.00 360,375.00
TOTAL Expenditures 13,207,943.00 830,396.32 434,972.38 395,423.94
Excess(defiency)of revenue over
expenditures (4,080,431.00)970,456.77 1,200,765.03 (230,308.26)
Fund Balance Per General Ledger 33,165,017.77 31,928,254.29 1,236,763.48
FUND BALANCE ADJUSTED 34,135,474.54 33,129,019.32 1,006,455.22
39
Unreserved Fund Balance, End of Year, June 30, 2022 68,737,258
Year End Adjusting Entries 4,379,549
Unreserved Fund Balance, Beginning of Year, July 1, 2022 73,116,807
Prior Year Funding & Carryforward Amounts
C/F Clearbrook Fire reno (26,047)
C/F P&R amphitheater (55,000)
C/F Gore Convenience Center (726,790)
Reserve P&R PLAY funds (7,482)
C/F DSS vehicle (24,201)
C/F Fire Company Capital (304,671)
Reserve P&R SGEMF (14,183)
Return unspent Parks proffer (24)
(1,158,397)
Other Funding / Adjustments
COR refund ‐ Acar Leasing (8,958)
COR refund ‐ ARI Fleet (7,188)
COR refund ‐ DL Peterson (12,717)
COR refund ‐ Trex (9,593)
COR refund ‐ Alban Tractor (19,885)
(58,340)
Fund Balance, September 16, 2022 71,900,070
County of Frederick, VA
Report on Unreserved Fund Balance
Ending September 16, 2022
40
41
42
43
44
45
46
47
Fund Description PO #Vendor Name PO Date Open Amount Item Description
School Operating Fund 20210706 ZMM, Inc.5/11/2021 11,674.20$ MTES HVAC Improvements A&E
School Operating Fund 20210707 ZMM, Inc.5/11/2021 11,674.20$ AES HVAC Improvements A&E
School Operating Fund 20220133 ECS Mid-Atlantic, LLC 6/25/2021 3,161.20$ AES modular classroom bearing evaluation
School Operating Fund 20220141 PresenceLearning, Inc.6/30/2021 900.00$ Speech Therapy Services
School Operating Fund 20220237 ZMM, Inc.8/6/2021 10,260.00$ AES above ground tank & piping A&E
School Operating Fund 20220268 ZMM, Inc.8/12/2021 1,000.00$ SBO Admin Bathroom and Hallway Renovation A&E
School Operating Fund 20220408 ZMM, Inc.10/29/2021 27,000.00$ SRS HVAC improvements A&E
School Operating Fund 20220416 ZMM, Inc.11/4/2021 3,500.00$ SBO Roof Replacement A&E
School Operating Fund 20220448 Next Generation Security Conc 11/23/2021 23,516.16$ Cameras - Transportation Department
School Operating Fund 20220482 Paddox, LLC 1/6/2022 35,595.07$ SBO Admin Bathroom and Hallway Renovation
School Operating Fund 20220488 Winchester Equipment Company 1/13/2022 6,292.03$ Snow V-blade
School Operating Fund 20220498 Next Generation Security Conc 1/26/2022 15,552.22$ Cameras - Facilities
School Operating Fund 20220505 Ferguson Enterprises, Inc.1/31/2022 12,414.60$ RRES Water Heater
School Operating Fund 20220511 RRMM Architects, PC 2/4/2022 8,280.00$ Traffic safety study; IHES, GMES, FCMS/GES. Transportation
School Operating Fund 20220547 ECS Mid-Atlantic, LLC 3/3/2022 2,267.50$ MTES HVAC Improvements Inspections
School Operating Fund 20220548 ECS Mid-Atlantic, LLC 3/3/2022 2,267.50$ AES HVAC Improvements Inspections
School Operating Fund 20220558 ePlus Technology, Inc.3/8/2022 36,490.00$ Cisco Phone System and Installation
School Operating Fund 20220561 Diversified Educational Syste 3/9/2022 86,899.00$ MHS Dust Collection
School Operating Fund 20220571 Ferguson Enterprises, Inc.3/16/2022 22,898.04$ EES Water Heaters
School Operating Fund 20220579 ZMM, Inc.3/21/2022 13,500.00$ SHS Modular Unit Relocation A&E
School Operating Fund 20220584 Clinton Learning Solutions, L 3/22/2022 37,673.88$ SBO - PA System
School Operating Fund 20220613 The Floor Shop of Winchester,4/8/2022 1,703.60$ APRES Installation of Flooring in Library
School Operating Fund 20220614 Blauch Brothers, Inc.4/8/2022 6,774.00$ SHS repair duct collector for AG
School Operating Fund 20220617 The Floor Shop of Winchester,4/12/2022 24,373.12$ Facilities Services Carpet/Tile Replacement
School Operating Fund 20220618 Wilson's Asphalt Maintenance,4/12/2022 8,862.00$ SWES Parking Lot Renovations
School Operating Fund 20220620 Shenandoah Elevator, LLC 4/13/2022 34,899.00$ JWHS Elevator Modernization
School Operating Fund 20220621 Ozo Edu, Inc.4/14/2022 2,050.00$ STEM Robot Classroom Kit
School Operating Fund 20220631 APlus Signs & Business Servic 4/26/2022 10,301.10$ Signage at FCMS and GES
School Operating Fund 20220636 RTW Construction Corp.5/2/2022 9,024.00$ Audio Supplie/Equipment
School Operating Fund 20220640 Blauch Brothers, Inc.5/2/2022 7,532.39$ SHS Tech Dept Duct Repair
School Operating Fund 20220650 Kurtz Bros., Inc.5/10/2022 7,718.75$ REAMS Picnic Tables/Benches
School Operating Fund 20220652 Diversified Educational Syste 5/11/2022 4,401.32$ REAMS Student Desks/Chairs
School Operating Fund 20220655 RTW Construction Corp.5/12/2022 3,398.00$ Audio Mixers for ABMS & JWMS
School Operating Fund 20220656 RRMM Architects, PC 5/12/2022 25,160.00$ MHS Annual MS4 Reporting
School Operating Fund 20220658 EZ Flex, LLC 5/12/2022 4,820.00$ Roll Up Mats
School Operating Fund 20220663 RRMM Architects, PC 5/16/2022 27,935.00$ Design services for fiber JWHS to APRES A&E
School Operating Fund 20220677 Mover Dudes, Inc.5/23/2022 2,783.00$ Admin Offices IT Trailer Move
School Operating Fund 20220678 Paddox, LLC 5/25/2022 37,212.60$ Armel Elem School-Painting
School Operating Fund 20220680 Valley Drilling, Corporation 5/26/2022 13,850.00$ REAMS Permits, labor and material for Well
School Operating Fund 20220682 CDW Government, LLC 5/27/2022 20,548.00$ Cactus QuickRoll Video Server
School Operating Fund 20220684 American Paint Company, L.L.C 6/1/2022 64,610.00$ DJH-Exterior Painting
School Operating Fund 20220685 Stanley Convergent Security 6/2/2022 2,730.00$ FCPS Virtual Server Upgrade
School Operating Fund 20220686 REP CBG Holdings, LLC 6/6/2022 9,774.73$ MHS Door Hardware Replacement
School Operating Fund 20220693 Southern Corrosion, Inc.6/21/2022 13,492.00$ IHES Emergency Water Storage Tank
School Operating Fund 20220695 Diversified Educational Systems, Inc.6/30/2022 119,911.00$ Replacement Dust Collector for JWHS
Total Fund 50 School Operating Fund 836,679.21$
Capital Projects Fund 20220404 Kingmor Supply, Inc.10/27/2021 1,852,614.00$ 2023 IC CE 77 Passenger Buses
Capital Projects Fund 20220442 Pine Knoll Construction Co.,11/19/2021 26,760.00$ Trailer Demo
Capital Projects Fund 20220536 McGrath RentCorp and Subsidia 2/25/2022 192,623.00$ IT modular installation
Capital Projects Fund 20220544 REP CBG Holdings, LLC 3/2/2022 106,211.01$ SHS replacement doors and hardware
Capital Projects Fund 20220572 Skyline Roofing, Inc.3/17/2022 138,686.00$ MTES Skylight Replacement
Capital Projects Fund 20220651 RRMM Architects, PC 5/11/2022 56,096.00$ Transportation Dept HVAC Replacement A&E
Capital Projects Fund 20220667 Acme Mechanical Contractors o 5/17/2022 294,430.00$ SHS Installation of Heat Pumps
Capital Projects Fund 20220676 Havtech Parts Division LLC 5/23/2022 399,548.00$ SHS equipment only heat pump
Total Fund 59 Capital Projects Fund Total 3,066,968.01$
Construction Fund 20190799 Branch Builds, Inc.4/24/2019 759,889.55$ CMAR for REAMS
Construction Fund 20200252 Fort Hill Associates, LLC 8/20/2019 2,302.01$ Construction audit REAMS
Construction Fund 20200444 Setty & Associates, Ltd.12/4/2019 3,240.00$ Engineering Services at REAMS
Construction Fund 20220373 RRMM Architects, PC 9/27/2021 171,410.33$ IHES Renovation A&E
Construction Fund 20220374 RRMM Architects, PC 9/27/2021 1,141,618.15$ JWHS Renovation and Addition A&E
Construction Fund 20220494 McGrath RentCorp and Subsidia 1/24/2022 86,905.00$ Relocation of Modular Unites JWHS
Construction Fund 20220530 ECS Mid-Atlantic, LLC 2/23/2022 618.76$ JWHS Gym Wall Bracing Inspections
Construction Fund 20220532 Cedar Creek Grade LLC 2/24/2022 60,280.00$ Consulting services on CMAR Renov
Construction Fund 20220581 Clinton Learning Solutions, L 3/21/2022 28,738.75$ IHES PA System
Construction Fund 20220582 ECS Mid-Atlantic, LLC 3/21/2022 69,036.25$ Asbestos abatement monitoring at JWHS
Construction Fund 20220583 Clinton Learning Solutions, L 3/21/2022 50,795.26$ JWHS PA System
Construction Fund 20220632 Branch Builds, Inc.4/27/2022 62,334,348.00$ CMAR James Wood Renovation and Addition
Construction Fund 20220633 Branch Builds, Inc.4/27/2022 9,903,267.00$ CMAR Indian Hollow Elementary Renovation
Construction Fund 20220670 United Rentals (North America 5/19/2022 2,520.00$ Storage Unit for IHES
Construction Fund 20220671 United Rentals (North America 5/19/2022 5,040.00$ Storage Unit for JWHS
Construction Fund 20220689 Shenandoah Valley Electric Co 6/7/2022 30,000.00$ Relocation of Power Feed to JWHS
Construction Fund 20220690 Setty & Associates, Ltd.6/13/2022 48,500.00$ IHES Renovation Commissioning Services
Construction Fund 20220691 Setty & Associates, Ltd.6/13/2022 207,923.30$ JWHS Renovation Commissioning Services
Total Fund 60 Construction Fund Total 74,906,432.36$
Textbook Fund 20220165 Vista Higher Learning, Inc.7/13/2021 5,007.56$ TB Adoption Spanish 4&5
Textbook Fund 20220192 Five Ponds Press, Inc.7/22/2021 526.23$ Elementary Textbook Growth Social Studies
Textbook Fund 20220247 Macmillan Holdings LLC 8/10/2021 556.73$ Textbook Adoption Statistics
Textbook Fund 20220248 Macmillan Holdings LLC 8/10/2021 1,422.54$ Textbook Adoption Calculus
Textbook Fund 20220249 Macmillan Holdings LLC 8/10/2021 619.45$ Textbook Adoption Statistics and Probability
Textbook Fund 20220297 Vista Higher Learning, Inc.8/24/2021 1,656.53$ Textbook World Language Adoption
Textbook Fund 20220615 Five Ponds Press, Inc.4/10/2022 2,848.13$ Textbook Elementary 3rd Grade Social Studies
Total Fund 93 Textbook Fund Total 12,637.17$
Total All Funds 78,822,716.75$ 48