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026-22 (FY2022-2023BudgetAmendmnt(PersPropertyRebates$4,637,218)) 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. Passed this 26th 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 W Michael L. B!!!o Frederick Costrator Res.No. 026-22 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 Maichrzak, 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. 11 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.5-6. 2. U The Public Works Director requests a General Fund sul2plemental 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. M 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. 1 4. M 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,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$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.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. �,I 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. 1& 12, The Sheriff requests a General Fund supplemental appropriation in the amount of$85,S88.25. 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. 15. The committee recommends approval. 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. 17—18. 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. 19-25. The committee recommends approval. 17. r, 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 DeHaven 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, 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: 27 Nor.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 requires 17% (or two months)operating reserve. Mr.Tierney proposed establishing a policy that Bands 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 tweeds, 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 requested that the Finance Department review the previously supplied i budget scenario in light of identified cost reductions in operating expenses. i ADJOURN There being no further business,the work session was adjourned at 6Z p.m. NOW WW Charles S.NHaven,Jr ___'�,� Kri Chairman,Board of Supervisors Clerk,Board o upervisors Minutes Prepared By; Ann W.Phillips Deputy Clerk,Board of Supervisors Minute Book 44 T M. Board of Supervisors Work Session of 2113119 Counly or Frederdck,Virginia 28 NOME OF PUBUC ' HEARING The Frederick County Board of Supervisors will hold a Public l Hearing on Wednesday, October 26, 2022, 7:00 P.ftti., 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 Cade of Virginia, 1950, as lAmended,the Board of Supervisors will Hold a Public Hearing to Amend the Fiscal Year 2022-2023 Budget to Reffect:General Fund andCountY Capital Fund Supplemental Appropriation the Amount of 19,586,622. 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 Pollcy, Amendment to the 2022.2023 Fiscal Year Budget-Pursuant') i`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 Eqad Su plementa Appropriation in the Amount of .4,637,216. These Funds will be Appropriated for Personal Property, s 1 Rebates. Adoption of an Ordinance Regarding Return of Surplus Property Tax Revenues and Due Dates for Payment ofProperty Taxes- j 3916 Pursuant of the C de ofVrgin at 1950,Sections as Amended,lthe Board on of Supervisors will Hold a Public Hearing Regarding Adoptiof an Ordinance: Returning Surplus Personal Property Tax evenues to Taxpayers and Extending the Due Date for Payme t of Second Half 20 2 Real Property and Personal Properly Taxes. Inquiries concerning the above��- essd to, the Office of the County Administrator between the be rhours of 8:00 AM.and 5:00 PM,Monday through Friday, 407 North(fent 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 wilt be broadcast via Cable Channel 16 and will be live streamed on the website at www.fcva.us/BOSMeetings.: Citizens preferring not to attend the meeting to speak are r encouraged to submit comments to the Board via: Electrfcva.usonic commenting on the county website at Interested citizens may appear before the Board to speak on your comments) OSMeett gs(Click on the 'eComment'to submit the above item(s). The agenda is available online at ;your comments,} vuww.1cva.uslBOSlyteetinga and at the Frederick County Email to county staff }Caren-Vacchio at kv cchio@fcva.us or Administrative Offices, 10T North Kent Street, lhfinchester, Ann Phillips at ann.philijps@fcva.us by noon on the day of the Virginia. j .meeting. j Michael L.Bollhoefer ! Mail to:October 26 Public Hearing Comments, 107 N. Kent 5t., County Administrator Winchester, VA 22601, Include your name, address, and County of Frederick,Virginia. }magisterial district. i In person by calling the Deputy Clerk at 540-722-8273 to arranae to drop off your comments, The Winchester Star' Wednesday October 12,2022 mn- crm of PUBLIC x [HEARING ;The Frederick County Board of Supervisors will hold a Public Hearing on Wednesday, October 26, 2022, 7:00 P.IYI., in the Board of Supervisors' Meeting Room, County Administration Building, 107 North Kent Street, Winchester, Virginia, to Consider the Following: Amendment to the 20222025 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 Fund Supplemental Appropriation In the Amount of $19,588,622. 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. 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 2022-2x23 Budget to Reflect:General Fund Supplemental Appropriation in the Amount of$4 637,218. 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 58.1- 3915 of the Code of Virginia, 1950,as Amended,the Board of Supervisors will Hold a Public Hearing Regarding Adoption of an Ordinance: Returning Surplus Personal Property Tax Revenues to Taxpayers and Extending the due Date far Fgyment of Second Half 2022 Real Property and Personal Property Taxes, Inquiries concerning the above item(s) may be addressed to the Office of the County Administrator between the hours of 8:00 AM.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 itern(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/BOSMee(ings. 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 wwwfcva.us/BOSMeetings(Click on the'eComment'to submit your comments.) Email to county staff Karen Vacchio at kvacchWQhZ a.us or` Ann Phillips at ann.phillips@fcva.us by noon on the day of the meeting. Mail to:October 26 Public Hearing Comments, 107 N.Kent St., winchest r Star I[Winchester, VA 22601. Include your name, address, and magisterial district. Wednesday n person by calling the Deputy Clerk at 540-T22-8273 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 wwrw fava.us/BOSMeetings and at the Frederick County Administrative Offices, 107 North Kent Street, Winchester, Virginia. Michael L.Bollhoefer County Administrator County of Frederick,Virginia 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 $4,637,298 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. Duran 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, I950 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 *October 26, 2022