FinCmteRPt20221221A.Action Items
A.1.The Parks and Recreation Director requests a General Fund
supplemental appropriation in the amount of $3,000.
This amount represents a donation from the Kiwanis Club of Winchester for
the purchase of a youth disc golf course. Final project costs are pending
awaiting final location determination for the course. The committee
recommends approval.
A.2.The Parks and Recreation Director requests a General Fund
supplemental appropriation in the amount of $20,000.
This amount represents a donation from the Blue Ridge Volleyball Association
for the installation of three sand volleyball courts at Clearbrook Park. No local
funds required. The committee recommends approval.
REPORT AND RECOMMENDATIONS
FINANCE COMMITTEE
WEDNESDAY, DECEMBER 21, 2022
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
FIRST FLOOR CONFERENCE ROOM
107 N. KENT STREET, WINCHESTER, VA 22601
Attendees –
Committee Members Present: Judith McCann-Slaughter, Chairman; Charles DeHaven;
Blaine Dunn; Gary Oates; Angela Wiseman; and Jeffrey Boppe. Non-voting liaison William
Orndoff, Treasurer; and Seth Thatcher, Commissioner of the Revenue.
Committee Members Absent: none.
Staff present: Cheryl Shiffler, Finance Director; Sharon Kibler, Assistant Finance Director; Jay
Tibbs, Assistant County Administrator; Rod Williams, County Attorney; Nick Sabo, WRAA
Executive Director; Lenny Millholland, Sheriff; and Stacy Herbaugh, Parks and Recreation
Director.
Others present: none.
FinCmte20221221A1ParksDonationDiscGolf.pdf
1
A.3.The Treasurer requests a General Fund supplemental appropriation in
the amount of $700.
This amount represents the balance of proffer funds dedicated to the Treasurer
for the renovation of the drive-thru window area in the Treasurer's office. The
committee recommends approval.
A.4.The Landfill Manager requests a Landfill fund supplemental
appropriation in the amount of $14,921.
This amount represents an insurance reimbursement for fence damage. No
local funds required. The committee recommends approval.
A.5.The Sheriff requests a General Fund supplemental appropriation in the
amount of $3,091.80.
This amount represents an insurance reimbursement for an auto claim. No
local funds required. The committee recommends approval.
A.6.The Sheriff requests a General Fund supplemental appropriation in the
amount of $9,091.77.
This amount represent reimbursement from the DEA for overtime. No local
funds required. The committee recommends approval.
A.7.The Sheriff requests a General Fund supplemental appropriation in the
amount of $2,359.
This amount represents donations toward the Honor Guard and the building at
the impound lot. No local funds required. The committee recommends
approval.
A.8.The WRA Executive Director requests an Airport Capital Fund
supplemental appropriation in the amount of $327,778, and an Airport
Operating Fund supplemental appropriation in the amount of $6,556.
The amounts represent the FAA-AIG for the "North Side Environmental
Assessment" project. No local funds required. The committee recommends
FinCmte20221221A2ParksDonationVB.pdf
FinCmte20221221A3TreasProffer.pdf
FinCmte20221221A4LandfillInsClaim.pdf
FinCmte20221221A5SheriffAutoClaim.pdf
FinCmte20221221A6SheriffDEA.pdf
FinCmte20221221A7SheriffDonations.pdf
2
approval.
A.9.The WRA Executive Director requests an Airport Operating Fund
supplemental appropriation in the amount of $500,000.
This amount represents aviation fuel sales for the remainder of the fiscal year.
No local funds required. The committee recommends approval.
A.10.The Finance Committee at its October 19, 2022 meeting recommended
approval to advance cash for the budgeted $4,117,427 SBCR Grant funds for
the Frederick County Public Schools in order to reduce the delay in completing
capital projects. The item was mistakenly overlooked for action at the Board of
Supervisor's December 14, 2022.
B.Items Not Requiring Action
B.1.The WRA Executive Director requests advertising for public hearing a
General Fund supplemental appropriation in the amount of $5,000,000.
This amount represents revenue from the VA Dept of Commerce for
construction related costs for the airport terminal project. Funds must be
received by the County and disbursed to the EDA per the terms from the State
of VA. No local funds required. The committee recognizes the item will be on
the Board of Supervisors agenda and advertised for public hearing due to the
amount of the request.
B.2.The Finance Director requests discussion on including the Airport
Capital budget in the regularly scheduled budget process.
Historically, the Airport Capital budget was drafted and approved outside of the
regular County budget cycle. The committee consented to incorporating the
Airport Capital budget in the regular budget process with the WRAA Executive
Director presenting information at a budget work session.
C.Items For Information Only
C.1.The Finance Director provides an FY 2023 Fund Balance Report ending
December 16, 2022.
FinCmte20221221A8AirportAIG (1).pdf
FinCmte20221221A8AirportAIG (2).pdf
FinCmte20221221A9AirportFuel.pdf
FinCmte20221221A10FCPSAdvance.pdf
FinCmte20221221B1AirportFd10EDAIncentive.pdf
FinCmte20221221C1FundBalance.pdf
3
C.2.The Finance Director provides financial statements ending November 30,
2022.
C.3.The Finance Director provides a Fund 10 Transfer Report for November 2022.
FinCmte20221221C2Financial Statements.pdf
FinCmte20221221C3TransferRpt.pdf
4
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Parks and Recreation Director requests a General Fund supplemental
appropriation in the amount of $3,000.
This amount represents a donation from the Kiwanis Club of Winchester for the purchase of a
youth disc golf course. Final project costs are pending awaiting final location determination for
the course. The committee recommends approval.
Attachments:
FinCmte20221221A1ParksDonationDiscGolf.pdf
5
6
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Parks and Recreation Director requests a General Fund supplemental
appropriation in the amount of $20,000.
This amount represents a donation from the Blue Ridge Volleyball Association for the
installation of three sand volleyball courts at Clearbrook Park. No local funds required. The
committee recommends approval.
Attachments:
FinCmte20221221A2ParksDonationVB.pdf
7
8
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Treasurer requests a General Fund supplemental appropriation in the
amount of $700.
This amount represents the balance of proffer funds dedicated to the Treasurer for the
renovation of the drive-thru window area in the Treasurer's office. The committee
recommends approval.
Attachments:
FinCmte20221221A3TreasProffer.pdf
9
10
11
12
13
14
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Landfill Manager requests a Landfill fund supplemental appropriation in the
amount of $14,921.
This amount represents an insurance reimbursement for fence damage. No local funds
required. The committee recommends approval.
Attachments:
FinCmte20221221A4LandfillInsClaim.pdf
15
16
17
18
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$3,091.80.
This amount represents an insurance reimbursement for an auto claim. No local funds
required. The committee recommends approval.
Attachments:
FinCmte20221221A5SheriffAutoClaim.pdf
19
20
21
22
23
24
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$9,091.77.
This amount represent reimbursement from the DEA for overtime. No local funds required.
The committee recommends approval.
Attachments:
FinCmte20221221A6SheriffDEA.pdf
25
26
27
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$2,359.
This amount represents donations toward the Honor Guard and the building at the impound
lot. No local funds required. The committee recommends approval.
Attachments:
FinCmte20221221A7SheriffDonations.pdf
28
c.s. 10/26/22; 9/27/22; 8/16/22
29
30
31
32
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The WRA Executive Director requests an Airport Capital Fund supplemental
appropriation in the amount of $327,778, and an Airport Operating Fund supplemental
appropriation in the amount of $6,556.
The amounts represent the FAA-AIG for the "North Side Environmental Assessment" project.
No local funds required. The committee recommends approval.
Attachments:
FinCmte20221221A8AirportAIG (1).pdf
FinCmte20221221A8AirportAIG (2).pdf
33
WINCHESTER REGIONAL AIRPORT
491 AIRPORT ROAD
WINCHESTER, VIRGINIA 22602
(540) 662-5786
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: December 12, 2022
RE: Finance Committee Agenda Item | Federal & State Grant for North Side EA
The Winchester Regional Airport Authority (WRAA) approved a proposal to make application to the
Federal Aviation Administration (FAA) Airport Infrastructure Grant (AIG) program for the “North Side
Environmental Assessment” project. The outcome of the project is for the Authority to be compliant
with NEPA and cleared to develop approximately 25 acres of prime airport property. The WRAA
requests a supplemental appropriation to its FY 2023 Fund 85 budget for the total project amount of
$327,778.
The AIG provides for reimbursement of 90% of the total project costs, and a matching Virginia
Department of Aviation (DOAV) grant will cover 8%. The WRAA proposes to cover the remaining
2% out of a transfer from its unencumbered Fund 17 balance; therefore no local funds are required.
North Side EA Project
Source Revenue
FAA $295,000
DOAV $26,222
WRAA $6,556
Total $327,778
Revenue: 3 - 085 - 033010 - 0012, Federal Reimbursement Capital Projects, $295,000
3 - 085 - 024040 - 0012, State Reimbursement Capital Projects, $26,222
3 - 085 - 051050 - 0003, Transfer from Airport Operating Fund, $6,556
Expense: 4 - 085 - 081030 - 8801 - 000 - 041, Environmental Assessment
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
34
Grant Application Request Form
The Grant Application & Acceptance Policy, adopted by the Board of Supervisors on March 23,2016, outlines the policies for submitting grant applications on behalf
of Frederick County and for the acceptance and appropriation of all grant awards. This policy applies to any Frederick County program, department or constitutional
office preparing and submitting grant applications to agencies outside the County government for funds, materials or equipment to be received and administered by
the County or by an agency for which the County acts as fiscal agent.
Please refer to the policy flow chart on the back of this form to assist in determining the appropriate course of action. The policy in its entirety can be found on the
Finance intranet page.
Complete the information below and attach as the cover to all grant applications sent to the County Administrator for approval.
Requesting Department
Name of Grant
Grantor
Grant deadline for submission
Total Amount of Anticipated Award
Purpose of grant (summary)
Grant approved through budget
process? (Yes/No)
Local Match Requirement (Yes/No) Amount:
If yes, Source(s) & amount(s) of local
match (fin comm/BOS approval required if match
requires a budget amendment)
Other associated costs
Continuing obligation and cost
(fin comm/BOS approval required)
Addition of Staff and cost (Yes/No)
(fin comm/BOS approval required)How many? Total cost,
including fringes:
Revenue and Expenditure codes &
amounts
Department Contact (name, email, phone)
Department Head approval to apply
for grant Date
BOS approval date (if applicable)
Finance review of grant policy
compliance Date
County Administrator approval to
apply for grant Date
Notes:
1/15/2019 35
WINCHESTER REGIONAL AIRPORT
491 AIRPORT ROAD
WINCHESTER, VIRGINIA 22602
(540) 662-5786
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: December 12, 2022
RE: Finance Committee Agenda Item | Fund 17 Appropriation
The Winchester Regional Airport Authority (WRAA) intends to make application to the Federal
Aviation Administration (FAA) Airport Infrastructure Grant (AIG) program for the “North Side
Environmental Assessment” project. In support of this effort, the WRAA requests an appropriation
from its Fund 17 operating balance to its Fund 85 capital balance in the amount of $6,556. The
remaining project expenses will be reimbursed through federal and state grants (see table
below). No local funds are required.
North Side EA Project
Source Revenue
FAA $295,000
DOAV $26,222
WRAA $6,556
Total $327,778
Expense: 4 - 017 - 092010 - 5880 - 000 - 001, Transfers to Airport Capital Fund 85, $6,556
Revenue: 3 - 085 - 051050 - 0003, Transfer from Airport Operating Fund, $6,556
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
36
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The WRA Executive Director requests an Airport Operating Fund supplemental
appropriation in the amount of $500,000.
This amount represents aviation fuel sales for the remainder of the fiscal year. No local funds
required. The committee recommends approval.
Attachments:
FinCmte20221221A9AirportFuel.pdf
37
WINCHESTER REGIONAL AIRPORT
491 AIRPORT ROAD
WINCHESTER, VIRGINIA 22602
(540) 662-5786
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: December 12, 2022
RE: Finance Committee Agenda Item | Operating Budget Supplemental Appropriation
The Winchester Regional Airport Authority (WRAA) requests a supplemental appropriation in the
amount of $500,000 for aviation fuel cost-of-sales for the remainder of FY 2023. The supplemental
appropriation is necessary because actual costs of aviation fuels and freight have been significantly
higher than when the FY 2023 budget was drafted. This supplemental appropriation is offset by the
revenue from fuel sales; therefore no local funds are required.
Revenue: 3 - 017 - 018990 - 0010, Miscellaneous Revenue
Expense: 4 - 017 - 081090 - 5414 - 000 - 000, Merchandise for Resale
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
FY2019 FY2020 FY2021 FY2022 FY2023
Ga
l
l
o
n
s
S
o
l
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Fiscal Year
Gallons Sold by Fiscal Year
AVGAS
Jet A
38
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Action Items
Title: The Finance Committee at its October 19, 2022 meeting recommended approval to
advance cash for the budgeted $4,117,427 SBCR Grant funds for the Frederick County Public
Schools in order to reduce the delay in completing capital projects. The item was mistakenly
overlooked for action at the Board of Supervisor's December 14, 2022.
Attachments:
FinCmte20221221A10FCPSAdvance.pdf
39
After Meeting Action Report
Board of Supervisors
Regular Meeting Agenda Page 4
December 14, 2022
Committee Business - Finance Committee Business Postponed From
Previous Meetings,continued
10.B. The FCPS Executive Director of Finance requests School Capital Fund
and General Fund supplemental appropriations in the amount
of $1,023,546.
Approved – Slaughter/Wells 4-2, 1 absent
This amount represents FY 2022 unspent and unobligated School Operating
Fund funds. Funds will be used to provide support for the FY 2023 Capital
Asset Plan. Local funds are required. The committee recommends approval.
The committee approved a second motion to advance cash for the
budgeted $4,117,427 SBCR Grant funds in order to reduce the delay in
completing capital projects.
BOS12-14-22MemoCapitalSupplementalRequest.pdf
FinCmte20221019A4A5SchoolsSA.pdf
FinCmte20221019A5SchoolsYrEndPresentation.pdf
10.C. The Finance Director requests discussion and direction on FY
2023 funding for Laurel Ridge Community College.
While no signed MOU exists, Board of Supervisors' minutes indicate that
Frederick County and other localities agreed to fund the college. LRCC
provides the County and updated contract annually. The FY 2022 contribution
was $81,308. The FY 2023 requested amount is $92,094. The committee
recommends funding $92,094.
Funding of $55,000 Approved – Graber/Dunn 4-2, 1 absent
BOS12-14-22MemoLaurelRidge.pdf
FinCmte20221019A3LRCC.pdf
11.Committee Business - Transportation Committee
11.A.
Application Preparation Expenditures Request:The Committee
recommends that the Board authorize staff to incur expenses under the
transportation fund for several efforts related to preparation for upcoming
application rounds and due diligence for project development/readiness. These
are the Lenoir Drive slip ramps conceptual layout and cost estimate, concept
drawings and cost estimates for Transportation Alternatives program
applications and the concept drawings and cost estimates for Revenue Sharing
program applications. The estimated cost for these efforts through the end of
the fiscal year is expected to be under $100,000.00.
Approved – Slaughter/Graber 6-0, 1 absent
BOS12-14-22TCMinutes2022November28-New.pdf
40
COUNTY of FREDERICK
Michael Bollhoefer
County Administrator
540/665-6382
Fax: 540/667-0370
E-m ail: m ichael.bollhoefer@fcva.us
107 North Kent Street Winchester, Virginia 22601
M E M O R A N D U M
To: Board of Supervisors
From: Michael Bollhoefer
Date: December 9, 2022
Re: Supplemental appropriation of $1,023,546 to the FCPS Capital Projects
Fund
______________________________________________________________________________
The Finance Committee recommended a FYE 2023 supplemental appropriation to
the School Capital Projects Fund for $1,023,546 which represents the FYE 2022
unobligated surplus in the School Operating Fund. Approval of this request will provide
funds to support the FYE 2023 Capital Asset Plan.
Attached to this memo are the Capital Projects Fund financial information, the FYE
2023 Capital Asset Plan, a chart reconciling the FYE 2023 proposed budget to the final
budget, and a final chart with detail information related to the budget reconciliation.
The Finance Committee also recommended advancing the cash for the budgeted
$4,117,427 SBCR Grant Funds in order to reduce the delay in completing capital projects.
41
42
System/Component
Location Replacement Category Cost
Multiple Locations Building Automation System Replacements Full System Replacement $2,000,000
Dowell J Howell Center Fire Alarm Replacement Full System Replacement 170,000
Dowell J Howell Center Chiller and Water Heater Replacement Partial HVAC Replacement 350,000
NREP, Senseny Road Boiler and Water Heater Replacement Partial HVAC Replacement 350,000
Bass Hoover ES Boiler and Water Heater Replacement Partial HVAC Replacement 350,000
Apple Pie Ridge ES Lighting Replacement Full System Replacement 400,000
Apple Pie Ridge ES Building Wiring Renovation Technology Dept.Full System Replacement 241,150
Millbrook HS Roof Full System Replacement 2,700,000
James Wood MS Stadium Bleachers Full System Replacement 880,000
Total FYE 2023 Capital Projects Request $7,441,150
FYE 2023 Capital Asset Plan
43
2022-2023 BUDGET - SCHOOL BOARD OPERATING FUND
Advertised Projected
Budget Final Budget Variance Explained
2022-2023 2022-2023 Variances
Expenditures by Category
Instruction
156,489,209$ 155,741,577$ (747,632)$
eliminated pay differential for
special education, speech
therapist, and behavior
specialist due to reduction in
funding and 3 CTE teachers,
learning loss funds from ESSER
lll
Administration, Attendance and Health 9,879,244$ 9,553,415$ (325,829)$
learning loss ESSER lll funds
moved to the instruction
category (see above)
Pupil Transportation 12,162,523$ 12,376,179$ 213,657$
increase due to increase in fuel
cost
Operation and Maintenance 28,112,915$ 18,158,179$ (9,954,736)$
reduced due to Armel HVAC
system with ESSER lll funds
School Food Services 8,000$ 8,000$ -$ n/a
Facilities 1,532,501$ 9,198,260$ 7,665,759$
increase due to Armel HVAC
system with ESSER lll funds
Fund Transfers 786,496$ 786,496$ -$ n/a
Technology 10,613,555$ 11,662,337$ 1,048,782$
Increase for Chromebooks and
computer hot spots for
students
TOTAL EXPENDITURES - SCHOOL OPERATING FUND 219,584,443$ 217,484,444$ (2,100,000)$
$2.1M represents the BOS cut
to our FY23 budget request
44
Reconciliation of
Instruction Account
Original Budget Instruction 156,489,209$
Eliminate pay differential special education (1,874,999)
Eliminate 3 CTE teachers (225,000)
Move ESSER III funds from Admin, Atendance, & Health to Instruction 325,829
Move to Pupil Transportation for fuel costs (213,657)
Move funds from O&M to instruction for learning loss 1,240,195
Final Budget Instruction 155,741,577$
Variance (747,632)$
Reconciliation of
Operations and Maintenance Account
Original Budget Operations and Maintenance 28,112,915$
Move funds to Facilities for Armel HVAC (ESSER III)(7,665,759)
Move funds to Instruction (1,240,195)
Move funds to Technology for Chromebooks & hot spots (1,048,782)
Final Budget Operations and Maintenance 18,158,179$
Variance 9,954,736$
45
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Items Not Requiring Action
Title: The WRA Executive Director requests advertising for public hearing a General
Fund supplemental appropriation in the amount of $5,000,000.
This amount represents revenue from the VA Dept of Commerce for construction related costs
for the airport terminal project. Funds must be received by the County and disbursed to the
EDA per the terms from the State of VA. No local funds required. The committee recognizes
the item will be on the Board of Supervisors agenda and advertised for public hearing due to
the amount of the request.
Attachments:
FinCmte20221221B1AirportFd10EDAIncentive.pdf
46
47
48
49
50
51
52
53
54
55
56
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Items Not Requiring Action
Title: The Finance Director requests discussion on including the Airport Capital budget
in the regularly scheduled budget process.
Historically, the Airport Capital budget was drafted and approved outside of the regular County
budget cycle. The committee consented to incorporating the Airport Capital budget in the
regular budget process with the WRAA Executive Director presenting information at a budget
work session.
Attachments:
57
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides an FY 2023 Fund Balance Report ending December 16,
2022.
Attachments:
FinCmte20221221C1FundBalance.pdf
58
Unreserved Fund Balance, End of Year, June 30, 2022 68,737,258
Year End Adjusting Entries 4,401,673
Unreserved Fund Balance, Beginning of Year, July 1, 2022 73,138,931
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)
C/F Spay/Neuter Fleming trust (406)
C/F Animal shelter restitution received (157)
C/F forfeited asset funds (120,370)
C/F Public Works projects in process (34,070)
C/F Parks projects in process (773,018)
VJCCCA return upsent FY21 funds (2,974)
C/F Sheriff vehicles (132,328)
C/F Sheriff vehicle building (85,588)
C/F Sheriff SRO rifles (12,192)
Reserve unspent PEG funds (25,000)
C/F School Operating for CAP (1,023,546)
C/F Airport Capital (27,504)
C/F School restricted funds (266,148)
(3,661,700)
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)
Sheriff tasers (10,687)
PP tax reimbursements (4,637,218)
Transfer to County Capital Fund (F/B above 20%)(19,586,622)
COR refund ‐ Sprint Spectrum (15,031)
COR refund ‐ Lease Plan USA (10,347)
(24,318,245)
Fund Balance, December 16, 2022 45,158,986
County of Frederick, VA
Report on Unreserved Fund Balance
Ending December 16, 2022
59
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending November 30, 2022.
Attachments:
FinCmte20221221C2Financial Statements.pdf
60
County of Frederick
General Fund
November 30, 2022
ASSETS FY23 FY22 Increase
11/30/22 11/30/21 (Decrease)
Cash and Cash Equivalents 86,501,157.62 94,043,063.75 (7,541,906.13)*A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 388,927.35 401,146.21 (12,218.86)
Taxes, Commonwealth,Reimb.P/P 53,171,065.05 27,783,766.55 25,387,298.50
Streetlights 2,405.08 1,747.29 657.79
Miscellaneous Charges 49,418.56 61,987.65 (12,569.09)
Prepaid Postage 4,018.98 3,795.51 223.47
GL controls (est.rev / est. exp)(27,051,471.30)(29,952,237.55)2,900,766.25 (1) Attached
TOTAL ASSETS 113,067,076.34 92,344,824.41 20,722,251.93
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,526,742.87 85,061.00
Performance Bonds Payable 1,493,493.04 1,043,101.15 450,391.89
Taxes Collected in Advance 2,893,150.83 264,464.93 2,628,685.90 *B
Deferred Revenue 53,277,757.76 27,847,800.49 25,429,957.27 *C
TOTAL LIABILITIES 59,276,205.50 30,682,109.44 28,594,096.06
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 1,933,861.11 964,868.90 968,992.21 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 564,942.58 530,887.25 34,055.33
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 1,341,126.42 1,232,526.42 108,600.00
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 40,361,827.63 51,717,602.93 (11,355,775.30)(4) Attached
TOTAL EQUITY 53,790,870.84 61,662,714.97 (7,871,844.13)
TOTAL LIAB. & EQUITY 113,067,076.34 92,344,824.41 20,722,251.93
NOTES:
*A Cash decrease includes a decrease in revenue, transfers, and fund balance and an increase in expenditures.
(refer to the comparative statement of revenue, expenditures, transfers, and change in fund balance).
*B Prepayment of taxes.
*C Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor vehicle
registration fees.
61
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 232,708,712 211,821,422 20,887,289
Appropriations (131,306,744) (124,226,661) (7,080,082)
Est. Transfers to Other Funds (130,387,300) (118,511,867) (11,875,433)
Encumbrances 1,933,861 964,869 968,992
Total (27,051,471) (29,952,238) 2,900,766
(2) General Fund Purchase Orders 11/30/22
Amount
County Office Buildings 103,460.00 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
7,625.76 SWAPPP Track Software Renewal
Fire and Rescue 16,359.00 Training Key Hose 22
33,440.99 Emergency Vehicle Lighting and Equipment
117,722.20 Uniforms
145,026.00 Vehicle Exhaust Removal System
174.02 Medical Supplies
14,043.90 Lifepak 1000 Upgrade EMS License on Fire Engines
2,587.20 Ammunition
7,452.00 (180) Barri Aire Particulate Blocking Masks
48,830.32 Pump,Hose,Ladder,Aerial Testing
13,320.00 Ultrasound Equipment
IT 28,250.57 Virtual Infrastructure/Nutanix
Maintenance Administration 34,248.46 2022 Ford F-150 Truck
Parks and Recreation 16,175.00 Clearbrook Park Pickleball Court Pad,Paint,Net, and Access Trail
13,590.26 (1,500) Shirts for Half Marathon,Thanksgiving 5K,& Staff Shirts
45,763.36 Toro Multi Pro Spray Rig
138,983.46 (2) Turbo Wide Area Mowers(Clearbrook &Sherando Park)
30,498.00 (2) Hustler 72" Super Hyper Drive Mowers
23,776.00 Playground Equipment Stonewall Park
14,937.90 Ventrac Reel Mower
45,747.00 (3) Hustler 72" Super Z Hyper Drive Mower
5,986.56 Agricultural Supplies
85,293.50 Construction of Oudoor Amphitheatre
18,000.00 Grass Seed Sports Blend
25,000.00 Pulsar Briquettes
14,350.00 Pickleball Court Perimeter Fence Installed Clearbrook Park
10,718.25 The Big Kahuna Pergola Kit
Public Safety 31,000.00 Emergency Radio Equipment Replacement Relocation
Refuse Collection 10,167.68 60" Cut John Deere Zero Turn Mower
Sheriff 24,299.75 (35) Body Armor W/Carriers
35,265.90 Ammunition
6,448.00 Dry Suits for Diving
73,918.24 (2) Ford Police Responders F-150
368,968.30 Uplifting for New Vehicles
10,538.00 (22) Smith & Wesson Night Sight
74,667.19 2022 Dodge Charger and 2022 Dodge RAM
20,880.00 (29) Rifles
9,239.00 Drone
6,587.50 Polygraph Machine
Total 1,933,861.11
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 11/30/2022 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 Other Proffers 11/30/22 2,926,026.08
(4) Fund Balance Adjusted
Beginning Balance 11/22 46,476,183.63
Revenue 11/22 62,878,750.50
Expenditures 11/22 (47,201,141.45)
Transfers 11/22 (21,791,965.05)
Ending Balance 11/30/22 40,361,827.63
62
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
November 30, 2022
FY23 FY22 YTD
REVENUES: 11/30/2022 11/30/2021 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 32,541,372.93 49,476,908.98 (16,935,536.05)(1)
Other local taxes 48,934,660.00 11,898,620.78 11,656,384.09 242,236.69 (2)
Permits & Privilege fees 2,146,385.00 1,261,701.71 929,457.25 332,244.46 (3)
Revenue from use of money
and property 450,018.00 1,648,207.61 237,351.12 1,410,856.49 (4)
Charges for Services 4,252,660.00 1,266,086.88 1,215,009.62 51,077.26
Miscellaneous 486,399.24 512,311.19 331,562.94 180,748.25
Recovered Costs 2,144,249.00 1,162,577.28 996,263.16 166,314.12 (5)
Proffers 792,471.59 1,700,125.52 (907,653.93)(5)
Intergovernmental:
Commonwealth 14,173,431.24 11,786,308.76 11,267,993.68 518,315.08 (6)
Federal 90,909.09 9,091.77 21,458.83 (12,367.06)(7)
Transferred from the Cares Act 1,509,000.00
TOTAL REVENUES 232,708,711.57 62,878,750.50 79,341,515.19 (16,462,764.69)
EXPENDITURES:
General Administration 21,765,479.44 13,064,447.37 8,242,392.65 4,822,054.72
Judicial Administration 3,535,777.14 1,364,152.81 1,316,361.97 47,790.84
Public Safety 55,451,216.85 21,878,784.49 21,534,819.12 343,965.37
Public Works 8,228,994.42 2,261,671.71 2,209,670.96 52,000.75
Health and Welfare 12,862,127.00 4,225,231.94 4,226,835.94 (1,604.00)
Education 92,045.00 0.00 40,654.00 (40,654.00)
Parks, Recreation, Culture 11,273,032.57 3,720,196.24 3,008,342.61 711,853.63
Community Development 2,536,690.41 686,656.89 717,440.42 (30,783.53)
TOTAL EXPENDITURES 115,745,362.83 47,201,141.45 41,296,517.67 5,904,623.78 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 145,948,681.15 21,791,965.05 28,798,056.92 (7,006,091.87)(9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (28,985,332.41)(6,114,356.00)9,246,940.60 15,361,296.60
Fund Balance per General Ledger 46,476,183.63 42,470,662.33 4,005,521.30
Fund Balance Adjusted to reflect 40,361,827.63 51,717,602.93 (11,355,775.30)
Income Statement 11/30/22
`
63
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 18,791,754 29,732,665 (10,940,911)
Public Services 997,891 684,129 313,762
Personal Property 11,833,349 18,391,435 (6,558,086)
Penalties and Interest 561,486 413,009 148,477
Credit Card Chgs./Delinq.Advertising (11,230) 12,042 (23,272)
Adm.Fees For Liens&Distress 368,123 243,629 124,494
32,541,373 49,476,909 (16,935,536)
(2) Other Local Taxes
Local Sales and Use Tax 5,438,068.78 5,186,462.16 251,606.62
Communications Sales Tax 237,851.91 246,492.00 (8,640.09)
Utility Taxes 1,191,748.59 1,261,147.26 (69,398.67)
Business Licenses 865,637.19 785,420.51 80,216.68
Auto Rental Tax 77,951.80 64,032.74 13,919.06
Motor Vehicle Licenses Fees 224,528.95 297,890.18 (73,361.23)
Recordation Taxes 1,121,484.69 1,273,407.15 (151,922.46)
Meals Tax 2,203,462.49 2,052,673.17 150,789.32
Lodging Tax 528,569.60 475,284.28 53,285.32
Street Lights 6,287.46 9,944.64 (3,657.18)
Star Fort Fees 3,029.32 3,630.00 (600.68)
Total 11,898,620.78 11,656,384.09 242,236.69
(3)Permits&Privileges
Dog Licenses 14,181.00 17,204.00 (3,023.00)
Land Use Application Fees 7,150.00 4,300.00 2,850.00
Transfer Fees 1,570.72 1,931.85 (361.13)
Development Review Fees 273,436.00 215,810.82 57,625.18
Building Permits 595,727.87 425,535.14 170,192.73
2% State Fees 4,714.24 3,573.44 1,140.80
Electrical Permits 54,035.00 76,029.00 (21,994.00)
Plumbing Permits 13,487.88 10,858.00 2,629.88
Mechanical Permits 40,923.00 48,618.00 (7,695.00)
Sign Permits 3,325.00 1,700.00 1,625.00
Land Disturbance Permits 249,101.00 120,297.00 128,804.00
Institutional Inspections Permit 2,650.00 2,600.00 50.00
Septic Haulers Permit - 200.00 (200.00)
Transfer Development Rights 1,400.00 700.00 700.00
Small Cell Tower Permit - 100.00 (100.00)
Total 1,261,701.71 929,457.25 332,244.46
(4) Revenue from use of
Money 1,585,641.06 87,128.90 1,498,512.16 *1
Property 62,566.55 150,222.22 (87,655.67) *2
Total 1,648,207.61 237,351.12 1,410,856.49
*1 The Federal Funds rate has gone from .25 to 3.25 in one year.
*2 Sale of Old Albin Convenience site for $101,750.00 in previous year.
64
(5) Recovered Costs FY23 FY22 Increase/Decrease
11/30/2022 11/30/2021
Recovered Costs Treasurer's Office 74,376.00 - 74,376.00
Recovered Costs Social Services 21,428.80 19,910.22 1,518.58
Purchasing Rebate 184,640.27 185,263.43 (623.16)
Recovered Cost Fire & Rescue Fee Recovery 222,802.19 200,791.55 22,010.64
Recovered Cost Fire Companies 177,389.17 175,620.57 1,768.60
Recovered Costs Sheriff 65,260.00 68,920.00 (3,660.00)
Reimbursement Circuit Court 3,479.80 3,651.58 (171.78)
Reimbursement Public Works 154.52 400.00 (245.48)
Clarke County Container Fees 33,456.40 29,423.68 4,032.72
City of Winchester Container Fees 34,116.13 26,414.95 7,701.18
Refuse Disposal Fees 70,069.11 55,900.79 14,168.32
Recycling Revenue 5,416.10 11,651.10 (6,235.00)
Container Fees Bowman Library 1,161.75 930.87 230.88
Restitution Other 494.96 1,501.54 (1,006.58)
Litter-Thon/Keep VA Beautiful Grant 1,000.00 - 1,000.00
Reimb.of Expenses Gen.District Court 7,926.57 7,224.35 702.22
Gasoline Tax Refund-VPA 15,359.67 - 15,359.67
Reimb.Task Force 33,794.62 31,888.54 1,906.08
Sign Deposits - 500.00 (500.00)
Westminister Canterbury Lieu of Tax - 19,692.00 (19,692.00)
Labor-Grounds Maint.Fred.Co. Schools 159,650.15 100,340.86 59,309.29
Comcast PEG Grant 37,893.50 41,086.50 (3,193.00)
Fire School Programs 4,100.00 6,660.00 (2,560.00)
Clerks Reimbursement to County 2,595.04 4,486.55 (1,891.51)
Reimb. Sheriff 6,012.53 4,004.08 2,008.45
Subtotal Recovered Costs 1,162,577.28 996,263.16 166,314.12
Proffers Fire Department - 30,000.00 (30,000.00)
Proffers Other - 1,141,128.00 (1,141,128.00)
Proffer Soverign Village - 14,634.92 (14,634.92)
Proffer Snowden Bridge 347,498.80 481,457.60 (133,958.80)
Proffer Cedar Meadows - 24,405.00 (24,405.00)
Proffer Madison Village 421,810.80 - 421,810.80
Proffer Freedom Manor 5,500.00 8,500.00 (3,000.00)
Proffer The Village at Middletown 17,661.99 - 17,661.99
Subtotal Proffers 792,471.59 1,700,125.52 (907,653.93)
Grand Total 1,955,048.87 2,696,388.68 (741,339.81)
65
(6) Commonwealth Revenue FY23 FY22
11/30/2022 11/30/2021 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 90,174.40 22,620.00 67,554.40
State Noncategorical Funding - 12,960.00 (12,960.00)
P/P State Reimbursement 6,526,528.18 6,526,528.18 -
Shared Expenses Comm.Atty.212,626.40 203,132.76 9,493.64
Shared Expenses Sheriff 1,030,314.88 930,970.46 99,344.42
Shared Expenses Comm.of Rev.92,399.14 81,089.62 11,309.52
Shared Expenses Treasurer 71,460.67 68,452.59 3,008.08
Shared Expenses Clerk 175,526.76 148,961.31 26,565.45
Public Assistance Grants 2,594,311.61 2,401,746.84 192,564.77
Emergency Services Fire Program 353,258.00 304,416.00 48,842.00
Other Revenue From The Commonwealth 687.78 398.25 289.53
Four-For-Life Funds 101,536.24 94,369.60 7,166.64
DMV Grant Funding 2,372.02 8,223.15 (5,851.13)
State Grant Emergency Services 82,927.74 13,381.00 69,546.74
Sheriff's State Grants 82,320.00 82,320.00 -
Parks State Grants 1,512.00 - 1,512.00
JJC Grant Juvenile Justice 66,430.00 64,180.00 2,250.00
Rent/Lease Payments 96,332.65 111,693.20 (15,360.55)
Wireless 911 Grant 104,185.31 106,518.19 (2,332.88)
State Forfeited Asset Funds 9,158.71 3,079.92 6,078.79
Victim Witness-Commonwealth Office 52,347.47 43,457.12 8,890.35
Total 11,786,308.76 11,267,993.68 518,315.08
66
County of Frederick
General Fund
November 30, 2022
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 9,091.77 21,258.83 (12,167.06)
Emergency Services Grant -Federal - 200.00 (200.00)
Total 9,091.77 21,458.83 (12,367.06)
(8) Expenditures
Expenditures increased $5.9 million. General Administration increased $4.8 million and
includes the $4.6 million PP Rebate. The Parks and Recreation increased $711,853.63
and includes Abrams Creek Trail schematic design, Clearbrook Park pickleball court pad
and access trail, and the Sherando Park playground Equipment. Transfers increased
$7,006,091.87. See chart below:
(9) Transfers Decreased $7,006,091.87 FY23 FY22 Increase/Decrease
Transfer to School Operating Fund 836,679.21 1,518,446.50 (681,767.29) *1
Transfer to Debt Service County 1,469,086.65 1,586,247.82 (117,161.17) *2
Operational Transfers (103,140.15) (125,965.15) 22,825.00
Reserve for Merit/COLA Increases 2,717.34 1,413.75 1,303.59
Operational Contingency - (282,086.00) 282,086.00 *3
Reserve for Capital 19,586,622.00 26,100,000.00 (6,513,378.00)
Total 21,791,965.05 28,798,056.92 (7,006,091.87)
*1 School Operating FY23 C/F Encumbrances $836,679.21 and FY22 includes $1,064,170.38
C/F Encumbrances and $454,276.12 unspent restricted funds.
*2 Payments in FY23 include City of Winchester for Courtroom and HVAC Projects, Millwood
and Roundhill F.D., and Public Safety Building. FY22 includes City of Winchester for Courtroom
and Roundhill F.D., Public Safety Building, and Bowman Library.
*3 Board Approved (2) Apparaus in FY22.
67
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
November 30, 2022
ASSETS FY23 FY22 Increase
11/30/22 11/30/21 (Decrease)
Cash 10,607,246.78 8,476,810.14 2,130,436.64 *1
Receivable Arrears Pay Deferred 101,307.30 111,051.74 (9,744.44)
GL controls(est.rev/est.exp)(1,121,068.28)(2,607,103.95)1,486,035.67
TOTAL ASSETS 9,587,485.80 5,980,757.93 3,606,727.87
LIABILITIES
Accrued Wages Payable 442,389.90 429,795.90 12,594.00
Accrued Operating Reserve Costs 3,048,824.76 2,859,074.91 189,749.85
TOTAL LIABILITIES 3,491,214.66 3,288,870.81 202,343.85
EQUITY
Fund Balance
Reserved
Encumbrances 300,154.06 114,284.30 185,869.76
Undesignated
Fund Balance 5,796,117.08 2,577,602.82 3,218,514.26 *2
TOTAL EQUITY 6,096,271.14 2,691,887.12 3,404,384.02
TOTAL LIABILITY & EQUITY 9,587,485.80 5,980,757.93 3,606,727.87
NOTES:
*1 Cash increased $2,130,436.64. Refer to the following page for comparative statement of revenues,
expenditures and changes in fund balance.
*2 Fund balance increased $3,218,514.26. The beginning balance was $5,410,687.07 includes adjusting
entries, budget controls FY23($1,130,400.00), and the year to date revenue less expenditures of $1,515,830.01.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:23,433.21
Compensation Board Reimbursement 11/22 628,109.50
Total 651,542.71
68
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
November 30, 2022
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:11/30/22 11/30/21 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 212.29 195.18 17.11
Interest 20,000.00 47,112.65 3,872.50 43,240.15
Supervision Fees 49,163.00 9,848.62 8,912.50 936.12
Drug Testing Fees 300.00 210.00 180.00 30.00
Work Release Fees 348,000.00 115,135.56 97,755.39 17,380.17
Federal Bureau Of Prisons 0.00 440.00 385.00 55.00
Local Contributions 9,100,845.00 4,550,422.50 3,941,735.00 608,687.50
Miscellaneous 18,000.00 9,038.25 4,755.35 4,282.90
Phone Commissions 550,000.00 152,866.40 82,339.49 70,526.91
Food & Staff Reimbursement 68,000.00 14,532.18 23,745.11 (9,212.93)
Elec.Monitoring Part.Fees 87,000.00 1,219.72 24,132.95 (22,913.23)
Share of Jail Cost Commonwealth 1,415,000.00 328,232.16 386,613.43 (58,381.27)
Medical & Health Reimb.65,000.00 16,937.19 11,504.65 5,432.54
Shared Expenses CFW Jail 6,150,000.00 2,045,282.08 1,902,083.32 143,198.76
State Grants 314,016.00 32,276.00 32,726.00 (450.00)
Local Offender Probation 370,005.00 194,682.00 0.00 194,682.00
Pretrial Expansion Grant 346,865.00 0.00 0.00 0.00
Transfer Funds/CARES/ARPA 0.00 183,000.00
Transfer From General Fund 7,258,753.00 3,629,376.50 2,894,434.00 734,942.50
TOTAL REVENUES 26,160,947.00 11,147,824.10 9,598,369.87 1,732,454.23
EXPENDITURES:27,582,169.34 9,631,994.09 10,245,957.39 (613,963.30)
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)1,515,830.01 (647,587.52)2,163,417.53
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,225,190.34 1,055,096.73
Fund Balance Adjusted To Reflect 5,796,117.08 2,577,602.82 3,218,514.26
Income Statement 11/30/22
69
County of Frederick
Fund 12 Landfill
November 30, 2022
FY23 FY22 Increase
ASSETS 11/30/22 11/30/21 (Decrease)
Cash 41,263,183.52 37,390,339.72 3,872,843.80
Receivables:
Accounts Receivable 8,644.41 66,744.09 (58,099.68)
Fees 957,802.20 782,459.95 175,342.25 *1
Receivable Arrears Pay Deferred 15,314.30 18,551.34 (3,237.04)
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 64,477,807.18 60,976,077.03 3,501,730.15
Accumulated Depreciation (41,291,783.00)(38,369,357.59) (2,922,425.41)
GL controls(est.rev/est.exp)(6,343,748.42)(4,004,462.53) (2,339,285.89)
TOTAL ASSETS 59,003,220.19 56,776,352.01 2,226,868.18
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay 187,340.08 199,328.15 (11,988.07)
Accrued Remediation Costs 14,993,148.59 14,344,656.18 648,492.41 *2
Deferred Revenue Misc.Charges 8,644.41 66,744.09 (58,099.68)
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,246,327.78 14,666,647.12 578,404.66
EQUITY
Fund Balance
Reserved:
Encumbrances 716,952.00 0.00 716,952.00 *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 33,181,498.50 32,251,262.89 930,235.61 *4
TOTAL EQUITY 43,756,892.50 42,109,704.89 1,647,187.61
TOTAL LIABILITY AND EQUITY 59,003,220.28 56,776,352.01 2,226,868.27
NOTES:
*1 Landfill receivables increased $175,342.25. Landfill fees at 11/22 were $738,531.99 compared to $756,848.58
at 11/21 for a decrease of $18,316.59. Delinquent fees at 11/22 were $267,881.40 compared to $75,439.33
at 11/21 for an increase of $192,492.07.
*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 11/30/22 was $716,952.00 for (2) CAT 963 track loaders.
*4 Fund balance increased $930,235.61. The beginning balance was $37,808,293.58 and includes adjusting
entries, budget controls for FY23($4,051,983.00), C/F of ($2,980,269.42) for ongoing projects, and $2,405,457.34
year to date revenue less expenses.
70
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceNovember 30, 2022
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 11/30/2022 11/30/2021 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 2,278.83 2,282.23 (3.40)
Interest on Bank Deposits 50,000.00 188,164.35 10,305.23 177,859.12
Salvage and Surplus 130,000.00 84,692.62 94,637.07 (9,944.45)
Sanitary Landfill Fees 7,934,550.00 3,442,123.57 3,324,442.22 117,681.35
Charges to County 0.00 286,674.44 302,333.59 (15,659.15)
Charges to Winchester 0.00 94,002.37 88,532.07 5,470.30
Tire Recycling 431,000.00 164,965.68 111,101.80 53,863.88
Reg.Recycling Electronics 80,000.00 18,445.00 15,970.00 2,475.00
Greenhouse Gas Credit Sales 10,000.00 0.00 5,195.86 (5,195.86)
Miscellaneous 0.00 64.09 89.00 (24.91)
Refunds Other 0.00 14,943.88 0.00 14,943.88
Renewable Energy Credits 189,216.00 57,060.00 18,615.00 38,445.00
Landfill Gas To Electricity 302,746.00 237,053.06 198,022.34 39,030.72
Transfer from CARES/ARPA 81,000.00
TOTAL REVENUES 9,127,512.00 4,590,467.89 4,252,526.41 418,941.48
Operating Expenditures 12,010,794.80 1,824,635.55 1,876,211.36 (51,575.81)
Capital Expenditures 4,177,417.62 360,375.00 2,217,990.41 (1,857,615.41)
TOTAL Expenditures 16,188,212.42 2,185,010.55 4,094,201.77 (1,909,191.22)
Excess(defiency)of revenue over
expenditures (7,060,700.42)2,405,457.34 158,324.64 2,247,132.70
Fund Balance Per General Ledger 30,776,041.16 32,092,938.25 (1,316,897.09)
FUND BALANCE ADJUSTED 33,181,498.50 32,251,262.89 930,235.61
71
Finance Committee
Agenda Item Detail
Meeting Date: December 21, 2022
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer Report for November 2022.
Attachments:
FinCmte20221221C3TransferRpt.pdf
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Page 1 of 2
BUDGET TRANSFERS NOVEMBER 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
11/3/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE CORRECT BUDGET LOCAL FEMA 4304 8009 000 021 (109,090.91)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8900 000 021 109,090.91
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8900 000 021 (54,973.91)
TRANSFERS/CONTINGENCY 9301 5890 000 000 54,973.91
11/7/2022 COMMISSIONER OF THE REVENUE ADDITIONAL NEEDED FOR POSTAGE AND TELEPHONE 1209 5401 000 000 (3,800.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5204 000 000 3,800.00
11/14/2022 RECREATION CENTERS AND PLAYGROUNDS MOBILE RECREATION VAN 7104 8005 000 000 45,284.00
CLEARBROOK PARK CLEARBROOK PLAYGROUND REPLACEMENT 7109 8900 000 000 367,500.00
CLEARBROOK PARK CLEARBROOK POOL SLIDE 7109 8900 000 000 50,000.00
SHERANDO PARK LAKESIDE LAKE PIER 7110 8900 000 000 30,000.00
SHERANDO PARK SHERANDO POOL SLIDE 7110 8900 000 000 50,000.00
TRANSFERS/CONTINGENCY TRANSFER FUNDS FOR PARKS CAPITAL 9301 5890 000 000 (542,784.00)
11/15/2022 COMMISSIONER OF THE REVENUE LABOR/MATERIALS‐FABRICATE/INSTALL WINDOW SHELF 1209 5401 000 000 (2,165.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 8002 000 000 2,165.00
11/15/2022 PUBLIC SAFETY COMMUNICATIONS MOTOROLA UPGRADE PUBLIC SAFETY 3506 8003 000 000 89,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (89,000.00)
11/17/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE HVAC FILTERS 4304 3004 000 087 (500.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 086 500.00
11/17/2022 REFUSE COLLECTION PARTS 4203 3004 000 001 (1,200.00)
REFUSE COLLECTION 4203 5408 000 000 1,200.00
11/17/2022 COUNTY OFFICE BUILDINGS/COURTHOUSE MILLWOOD FIRE STATION PARKING LOT LEASE 4304 3010 000 052 (1,200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 9001 000 021 1,200.00
11/21/2022 PLANNING CAPITAL FUNDING FOR PLANNING 8101 5401 000 000 4,900.00
PLANNING 8101 9001 000 000 3,000.00
PLANNING 8101 8002 000 000 5,500.00
PLANNING 8101 3007 000 000 2,600.00
PLANNING 8101 5411 000 000 1,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (17,000.00)
11/21/2022 COMMONWEALTH'S ATTORNEY PART TIME HELP 2201 5401 000 000 (3,932.50)
COMMONWEALTH'S ATTORNEY 2201 1003 000 000 3,932.50
11/22/2022 SHERANDO PARK EXPENSES HIGHER THAN ANTICIPATED 7110 5413 000 000 (7,000.00)
SHERANDO PARK 7110 3004 000 003 7,000.00
11/22/2022 SHERIFF DEFICIT 3102 3002 000 000 (5,000.00)
SHERIFF 3102 5411 000 000 5,000.00
11/22/2022 COUNTY ADMINISTRATOR DEFICIT BOOKS AND SUBSCRIPTIONS 1201 5506 000 000 (800.00)
COUNTY ADMINISTRATOR 1201 5411 000 000 800.00
11/22/2022 CIRCUIT COURT JURY EXPENSES 2101 5415 000 000 (874.00)
CLERK OF THE CIRCUIT COURT 2106 3010 000 000 874.00
11/22/2022 COMMISSIONER OF THE REVENUE PP BUSINESS CARDS 1209 5401 000 000 (98.25)
COMMISSIONER OF THE REVENUE 1209 3006 000 000 98.25
11/28/2022 SHERIFF PROMOTIONS 11/22 3102 1007 000 001 (3,369.00)
SHERIFF 3102 1001 000 031 3,369.00
SHERIFF 3102 1007 000 001 (2,734.00)
SHERIFF 3102 1001 000 073 2,734.00
FIRE AND RESCUE 3505 1007 000 001 (2,453.00)
FIRE AND RESCUE 3505 1001 000 141 2,453.00
SHERIFF 3102 1007 000 001 (3,014.00)
SHERIFF 3102 1001 000 075 3,014.00
FIRE AND RESCUE 3505 1007 000 001 (2,450.00)
FIRE AND RESCUE 3505 1001 000 137 2,450.00
FIRE AND RESCUE 3505 1007 000 001 (2,447.00)
FIRE AND RESCUE 3505 1001 000 135 2,447.00
SHERIFF 3102 1007 000 001 (2,750.00)
SHERIFF 3102 1002 000 091 2,750.00
FIRE AND RESCUE 3505 1007 000 001 (3,113.00)
FIRE AND RESCUE 3505 1001 000 136 3,113.00
SHERIFF 3102 1007 000 001 (2,743.00)
SHERIFF 3102 1002 000 094 2,743.00
FIRE AND RESCUE 3505 1007 000 001 (3,700.00)
FIRE AND RESCUE 3505 1001 000 134 3,700.00
FIRE AND RESCUE 3505 1007 000 001 (145.00)
FIRE AND RESCUE 3505 1001 000 113 145.00
FIRE AND RESCUE 3505 1007 000 001 (2,447.00)
FIRE AND RESCUE 3505 1001 000 133 2,447.00
FIRE AND RESCUE 3505 1007 000 001 (31.00)
FIRE AND RESCUE 3505 1001 000 114 31.00
FIRE AND RESCUE 3505 1007 000 001 (2,451.00)
FIRE AND RESCUE 3505 1001 000 102 2,451.00
FIRE AND RESCUE 3505 1007 000 001 (2,448.00)
FIRE AND RESCUE 3505 1001 000 138 2,448.00
FIRE AND RESCUE 3505 1007 000 001 (1,267.00)
FIRE AND RESCUE 3505 1001 000 121 1,267.00
PUBLIC SAFETY COMMUNICATIONS 3506 1003 000 001 (201.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 003 201.00
SHERIFF 3102 1007 000 001 (3,015.00)
SHERIFF 3102 1002 000 638 3,015.00
11/28/2022 SHERIFF Promotions 11/22 3102 1002 000 096 715.00
SHERIFF 3102 107 000 001 (2,744.00)
SHERIFF 3102 1002 000 097 2,744.00
SHERIFF 3102 1007 000 001 (2,717.00)
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Page 2 of 2
BUDGET TRANSFERS NOVEMBER 2022
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
SHERIFF 3102 1002 000 008 2,717.00
SHERIFF 3102 1007 000 014 (3,229.00)
SHERIFF 3102 1001 000 024 3,229.00
11/30/2022 SHERIFF POLYGRAPH EQUIPMENT 3102 8007 000 000 6,673.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (6,673.00)
11/30/2022 FIRE AND RESCUE PURCHASE FORESTRY SKID FOR UTV 3505 5413 000 000 (6,921.05)
FIRE AND RESCUE 3505 8005 000 000 6,921.05
12/5/2022 PLANNING NO LONGER QUALIFIES FOR CAPITAL FUNDING WITH FINAL QUOTE 8101 8002 000 000 (5,500.00)
PLANNING 8101 5401 000 000 5,500.00
12/6/2022 REGISTRAR ADDITIONAL TRAVEL FUNDS 1302 3007 000 000 (300.00)
REGISTRAR 1302 5506 000 000 300.00
12/6/2022 ELECTORAL BOARD AND OFFICIALS INCREASED INSURANCE PREMIUM 1301 3010 000 000 (60.00)
ELECTORAL BOARD AND OFFICIALS 1301 5302 000 000 60.00
12/6/2022 CLEARBROOK PARK PAINTING/NET INSTALLATION OF PICKLEBALL COURT 7109 8900 000 000 (17,075.00)
CLEARBROOK PARK 7109 3004 000 001 17,075.00
74