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025-22 (FY2022-2023BudgetAmendmnt(YearEndFundBalanceforCapital$19,586,622)) 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 held a public hearing on the following matter; NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2022-2023 Budget be Amended to Reflect: Amendment of the Fiscal Year 2022-2023 Budget to Reflect: General Fund and Capital Fund Supplemental Appropriation in the Amount of $19,586,622 These funds are appropriated for Capital. Passed this 26 1h day of October 2022 by the following recorded vote: Charles S. DeHaven, Jr., Chairman Aye Shawn L. Graber Aye J. Douglas McCarthy Absent Robert W. Wells Aye Blaine P. Dunn Absent Josh Ludwig Aye Judith McCann-Slaughter Aye A COPY ATTEST Michael L. Bollhoefer Frederick County A Inistrator Res.No. 025-22 FINANCE COMMITTEE REPORT to the BOARD OF SUPERVISORS Wednesday,September 21,2022 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,September 21,2022 at 8:00 a.m. ATTENDEES: Committee Members Present: Judith McCann-Slaughter,Chairman;Charles DeHaven; Blaine Dunn;Gary Oates;Angela Wiseman;and Jeffrey Boppe. Non-voting liaisons absent: Seth Thatcher,Commissioner of the Revenue;and William Orndoff,Treasurer. Committee Member Absent: none. Staff present: Sharon Kibler,Assistant Finance Director,Michael Bollhoefer,County Administrator;Jay Tibbs,Assistant County Administrator;Rod Williams,County Attorney;Joe Wilder,Public Works Director;Ron Kimble,Landfill Manager;Jon Turkel,Assistant Parks& Recreation Director;Steve Majchrzak, Fire&Rescue Chief,and. Others present: none. ITEMS REQUIRING ACTION BY BOARD OF SUPERVISORS: Items 1,2,3,4,11, 15 and 17 were approved under consent agenda. 1. M The Solid Waste Manager requests a General Fund supplemental appropriation in the amount of$1000. 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.5-6. 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.7 and 9. 3. N 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. 7 and 10-11. 4. Iff The Public Works Director requests a General Fund supplemental appropriation in the amount of 5157.12. 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.7 and 12. 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 at the Landfill. This item has been approved by the Public Works Committee. See attached information, p.8 and 13—14. The committee recommends approval. 6. The Public Works Director requests a Shawneeland Fund supplemental appropriation in the amount of 5374,740. 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.8. The committee recommends approval. 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.15. The committee recommends approval. 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. 15. The committee recommends approval. 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.15. The committee recommends approval. 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. 15. The committee recommends approval. 2 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. 16. 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. 16. The committee recommends approval. 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.16. The committee recommends approval. 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.16. The committee recommends approval. 15. L74 The Sheriff requests a General Fund supplemental appropriation in the amount of $3,72414. This amount represents an automobile insurance claim reimbursement to be used for vehicle repair costs. No local funds required. See attached memo,p. 17—18. 16. The Fire Chief requests a Capital Fund transfer not to exceed$109,090.91 localportion)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. 19—25. The committee recommends approval. 17. M 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.26. 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 the FY22 yearend General Fund fund balance in excess of 20%to be transferred to the Capital Fund per 3 policy. See attached information, p.27-28. The committee recommends holding a public hearing. INFORMATION ONLY 1. The Finance Director provides a Fund 10 Transfer Report for August 2022. See attached, p. 29. 2. The Finance Director provides financial statements ending August 31,2022. See attached, p.30--40. 3. The Finance Director provides an FY 2022 Fund Balance Report ending September 16,2022. See attached, p.41. 4. The FY 2022 year-end open purchase orders have been provided by the County and the Schools. See attachments, p.42-49. Respectfully submitted, FINANCE COMMITTEE Judith McCann-Slaughter, Chairman Charles DeMaven Blaine Dunn Jeffrey Boppe Gary Oates Angela Wiseman By Assistant Finance Director 4 Amendment to the 2022-2023 Fiscal Year Budget Pursuant to Section 15.2-2507 of the Code of Virginia, 195{7, 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: 27 ,f Mr.Terrey 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 requires 17% (or two months)operating reserve. Mr,Tierney 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 INFQRMAM s 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 stall can determine which priorities can be funded in the budget. Supervisor Slaughter requested that the Finance Department review the previously supplied budget scenario in light of identified cost reductions in operating expenses. I ADJOURN There being no further business,the work session was adjourned at 6:28 p.m. Charles S.DeHaven,Jr. 1 Kri Chairman,Board of Supervisors Clerk,Board o upervisors Minutes Prepared By: Ann W.'Philtips Deputy Clerk,Board of Supervisors i i li ui, Book 44 Board of Supervisors Work Session of 2113199 Ceunly or FredericK.Virginia 28 a WOTM,rE OF PUBLIC HEARING The Frederick County Board of Supervisors will hold a Public 'Hearing on Wednesday, October 26, 2022, 7:00 P.M.,in the Board of Supervisors' Meeting Room, County Administration Building, 107 North Kent Street, Winchester, Virginia, to Consider the Following: Amendment to the 2022-2023 Fiscal Year Budget-Pursuant to Section 15.2-2507 of the Code of Virginia, 1950, as f Amended,the Board of Supervisors will Bold a Public Hearing to Amend the Fiscal Year 2022-2023 Budget to Reflect:General Fund and County Capital Fund Supplemental Appropriation in the Amount of $19,566,622. This Amount Represents the General Fund FY22 Year End Fund Balance in Excess of 20%'! to be Transferred to the County Capital Fund Per the Board of; Supervisors Policy. _ P 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 2022-202,3 Budget to Reflect General Fund Supplemental Appropriation in the Amount of$4,837,218. These Funds will be Appropriated for Personal Property Rebates. Adoption of an Ordinance Regarding Return of Surplus Property Tax Revenues and Due Dates for Payment of Property Taxes - Pursuant to Sections 15.2-2511,1 and 56.1- 3916 of the Code of Virginia, 1950,as Amended, the Board of Supervisors will Hold a Public bearing Regarding Adoptlon of an Ordinance: Returning Surplus Personal Proper Tax Revenues to Taxpayers and Extending_ the_ Due bate for {Paymenf of Second Half 2022 gal Proper a d personal Proms a s. � Y { Inquiries concerning the above item(s) may be addressed to (the Office of the County Administrator between the hours of 18:00 AM.and 5:00 PM,Monday through Friday, 107 North Kent Street,Winchester,Virginia 22601 (540)655-5666.Any subject r file{s}, including the full text of any ordinance or of any other ,item(s)to be adopted are available at the Office of the County ,Administrator. The meeting will be broadcast via Cable Channel 16 and will be ' 'live streamed on the website at www.fcva.us/BOSMeettngs. Citizens preferring not to attend the meeting fa speak are ,encouraged to submit comments to the Board via. Electronic commenting on the county website at www.fcva.us/BOSMeefings(Click on the 'eComment'to submit your comments.) !Email to county staff Karen Vacchio at kvac:chio eva.us or, sAnn Phillips at ann.phillips@fcva.us by noon on the day of thea meeting. The Mail to:October 26 Public Hearing Comments,107 N.Kent St., Wjrchester Sir Winchester, VA 22601. Include your name, address, and magisterial district. Wednesday In person by calling the Deputy Clerk at 540-722-8273 to October 19,2022 arrange to drop off your comments. interested citizens may appear before the Board to speak on the above item s). The agenda is available online at vuw4ivfGva.us/BOSMeetings and at the Frederick County :Administrative Offices, 407 North Kent Street,Winchester, ?Virginia. Michael L.Sollhoefer County Administrator County of Frederick,Virginia NOTICE 017 1, I!The FrederickCeunly Board of Supervisors will hold a public; ktearing on Wednesday, October 26, 2022, 7:00 PRA., in the, ;ti'Board of Supervisors' Meeting Roam, County Admimstration i Building, 107 forth Kent Street, Winchester, Vfrginsa, to Consider the Following: I 7tmendment to the 2022-2023 Fiscal Year Budget-Pursuant ,Ato Section 15.2-2507 of the Code of Virginiad a , 1950, o,s mended,the Board of Supervisors will jto Amend the Fiscal Year 2022-2023 Budged o Reflect t GeneraHargs'j j-�Ut)c�andFCounty Ca ital and Suppfementaf ppLo riatfan in I the Amount of 799,586,622" This Amount Represents tile;! General Fund FY22 Year End Fund Balance in Excess of 20%d }'to be Transferred to the County Capital Fund Per the Board of; ;Supervisors Policy. }s { t' 1'Amendment to the 2022-2023 Fiscal year fdudget-Pursuant'! '-!Amendedto Section 15.22507 of the Code of Virginia, 1850 as ,the Board of Supervisors will Hold a public Hearing,,4 lito Amend the f=iscal Year-2022-2023 Budge#to Reflect,—General;i Fund Su CementalAppruprfation in theAmounf of4,627,2�8. ' 4`Tl�ese Funds will be Appropriated for Persona—f Pco e eba#es. . 3 s1 !� s Adoption of ars Ordinance Regarding Return of SurRfu�i#,. ' rooperty Taff Revenues and Due Mates for f0agmene of;k? ,pI perty'{axes - Pursuant to Sections 15,22511.1 and 58:1- 3916 of the Code of Virginia, 1950,as Amended, the Board of, tSupervisors will Hold a Public Hearing Regarding Adoption o an O p f ,; Ordinance. Returning Surplus Personal Proper Tax�' r 'PrtdRevenues to Taxpayers and Extending ihe__ e fate €or fl"ent faxe econd Half 2[)22 Real Property and_` PersonaI A?�Y ,!fnquiries concerning the above item(s) may be addressed to the Office of the County Administrator between the. hours of &UOAM+ and 5.00 PM,Monday through Friday, 107 North Kent Street, Winchester,Virginia 22601 (540)665-5666.Any subject file(s), including the full text of any ordinance or of any other items)to be adopted are available at the Office of the County :;Administrator. The meeting will be broadcast via Cable Channel 16 and will be !live streamed on the website at www.fcva.us/BOSMeefings" Citizens preferring not to attend the meeting to 'speak are encouraged to submit comments to the Board via: ;Electronic commenting on the county website at i° www.fova usIBOSMeeti 9g {Click on the `eComment'to submit interested citizens may appear before the Board to speak on� Your comments") the above ftem(s). The agenda is available online at 1 w wwjcra.us113OSMeetings and at the Frederick County .'Email to county staff Karen Vecchio at kvacchfa@fcva.us or. Adminisirative,Offices, 107 North Kent Street,Winchester, I{Ann Phillips at ann.pl�illfps@fcva.us by noon on the day of the Virginia. 'meeting. Michael L.Sollhoefer 11mail to:October 26 Public Bearing Comments, 107 N.Kent St. County Administrator ,;Winchester, VA 22601, Include your name, address, County of Frederick,Virginia magisterial district. and(' ., r jtn person by calling the Deputy Clerk at 540-722-8273 tol ll;;rrance to drop off your comments. 1i Wh,q the ter Ste° Wednesday October 12,2022 requests a Court Services Fund supplemental appropriation in the amount of $65,000. This amount represents additional one-time funds received from the Commission on ASAP to assist with staffing shortages, The committee recommends approval. Supervisor Wells seconded the motion which carried on a recorded vote as follows: Blaine P. Dunn Absent Josh E. Ludwig Aye Shawn L. Graber Aye Robert W.Wells Aye J. Douglas McCarthy Absent Charles S. DeHaven, Jr. Aye Judith McCann-Slaughter Aye + + + + + + + + + . + . + + PUBLIC HEARINGS NON PLANNING ISSUES AMENDMENT TO THE FY 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 REGARDING AMENDMENT OF THE FISCAL YEAR 2022-2023 BUDGET TO REFLECT: GENERAL FUND AND CAPITAL FUND SUPPLEMENTAL APPROPRIATION IN THE AMOUNT OF $19,586,622. -APPROVED Chairman DeHaven opened the public comment period. No one addressed the Board. Chairman DeHaven closed the public comment period. Supervisor Slaughter moved to approve Amendment to the FY 2022-2023 Fiscal Year Budget to Reflect a General Fund and Capital Fund Supplemental Appropriation in the Amount of $19,586,622. Supervisor Wells seconded the motion which carried on a recorded vote as follows: Blaine P. Dunn Absent Josh E. Ludwig Aye Shawn L. Graber Aye Robert W.Wells Aye J. Douglas McCarthy Absent Charles S. DeHaven, Jr. Aye Judith McCann-Slaughter Aye 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 held a public hearing on the following matter; 6 Frederick County Board of Supervisors Regular Meeting Minutes *October 26,2022 NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2022-2023 Budget be Amended to Reflect: Amendment of the Fiscal Year 2022-2023 Budget to Reflect: General Fund and Capital Fund Supplemental Appropriation in the Amount of$19,586.622. These funds are appropriated for Capital. + + f . + + + + + + f + + + AMENDMENT TO THE FY 2022-2023 FISCAL YEAR BUDGET TO REFLECT: GENERAL FUND SUPPLEMENTAL APPROPRIATION IN THE AMOUNT OF $4,637,218. THESE FUNDS ARE APPROPRIATED FOR PERSONAL PROPERTY REBATES—APPROVED Chairman DeHaven opened the public comment period. No one addressed the Board. Chairman DeHaven closed the public comment period. Supervisor Slaughter moved to approve Amendment to the FY 2022-2023 Fiscal Year Budget to Reflect: General Fund Supplemental Appropriation In The Amount of $4,637,218 with these funds being appropriated for personal property rebates. Supervisor Graber seconded the motion. Supervisor Wells said he supported the motion but noted that proceeding with changing the due date for local taxes may affect federal or state taxes owed by County residents. He added that the typical credit will be about$40 or$50. Supervisor Graber said he hoped the refund would help the citizens. The motion carried on a recorded vote as follows: Blaine P. Dunn Absent Josh E. Ludwig Aye Shawn L. Graber Aye Robert W.Welds Aye J. Douglas McCarthy Absent Charles S. DeHaven,Jr. Aye Judith McCann-Slaughter Aye 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 held a public hearing on the following matter; NOW,THEREFORE,BE IT RESOLVED,by the Board of Supervisors that the FY 2022-2023 Budget be Amended to Reflect: General Fund Supplemental Appropriation in the Amount of$4,637,218 These funds are appropriated for Personal Property Rebates. 7 Frederick County Board of Supervisors Regular Meeting Minutes x October 26, 2022