FinCmteReport20230215A.Action Items
A.1.The Sheriff requests a General Fund supplemental appropriation in the
amount of $36,718.
This amount represents restricted eSummons funds for the purchase of
additional scanners and printers for the electronic summons system. No local
funds required. The committee recommends approval.
A.2.The Sheriff requests a General Fund supplemental appropriation in the
amount of $50.
This amount represents a donation for the Honor Guard. No local funds
required. The committee recommends approval.
REPORT AND RECOMMENDATIONS
FINANCE COMMITTEE
WEDNESDAY, FEBRUARY 15, 2023
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
BOARD OF SUPERVISORS MEETING ROOM
107 N. KENT STREET, WINCHESTER, VA 22601
Attendees –
Committee Members Present: Judith McCann-Slaughter, Chairman; Charles DeHaven;
Blaine Dunn; Gary Oates; and Angela Wiseman. Non-voting liaison William Orndoff,
Treasurer; and Seth Thatcher, Commissioner of the Revenue.
Committee Members Absent: Jeffrey Boppe.
Staff present: Cheryl Shiffler, Finance Director; Sharon Kibler, Assistant Finance Director;
Mike Bollhoefer, County Administrator; Jay Tibbs, Assistant County Administrator; Rod
Williams, County Attorney; Lenny Millholland, Sheriff; and Scott Varner, IT Director; and Rich
Venskoske, Director of Elections.
Others present: David Foley, Robison, Farmer, Cox Associates (remote).
FinCmte20230215A1eSummons.pdf
FinCmte20230215A2SheriffDonation.pdf
1
A.3.The Sheriff requests a General Fund supplemental appropriation in the
amount of $16,611.22.
This amount represents a reimbursement for an auto insurance claim to be put
toward the purchase of a new vehicle. No local funds required. The
committee recommends approval.
A.4.The Sheriff requests a General Fund supplemental appropriation in the
amount of $3,943.40.
This amount represents an auto insurance reimbursement for repairs. No local
funds required. The committee recommends approval.
A.5.The IT Director requests a General Fund supplemental appropriation in
the amount of $28,559.
This amount represents restricted PEG funds for the upgrade to the wired
microphone system in the BOS Meeting Room. No local funds required. The
committee recommends approval.
A.6.The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $76,333.95.
This amount represents an insurance reimbursement for storm damage to the
roof of the County Administration Building. No local funds required. The
committee recommends approval.
A.7.The Director of Elections requests a General Fund supplemental
appropriation in the amount of $21,000.
This amount represents funds needed to hold the April 11, 2023 Special
Election for the Gainesboro District Supervisor. The committee recommends
approval.
B.Items Not Requiring Action
B.1.AUDIT COMMITTEE
David Foley from Robinson, Farmer, Cox Associates presented the FY 2022
FinCmte20230215A3SheriffInsReimb.pdf
FinCmte20230215A4SheriffInsReimb2.pdf
FinCmte20230215A5PegFunds.pdf
FinCmte20230215A6RoofCAB.pdf
FinCmte20230215A6RoofCABPaymentLetter.pdf
FinCmte20230215A7SpecialElection.pdf
2
Annual Comprehensive Financial Report (ACFR) and discussed the upcoming
FY 2023 audit. The FY 2022 ACFR is available online at: fcva.us/ACFR.
Robinson, Farmer, Cox Associates provides the Communication with Those
Charged with Governance letter.
B.2.The committee authorized the Finance Committee Chairman to sign the audit
engagement letter for the next fiscal year.
C.Items For Information Only
C.1.The Finance Director provides a Fund 10 Transfer Report for January 2023.
C.2.The Finance Director provides financial statements ending January 31, 2023.
C.3.The Finance Director provides an FY 2023 Fund Balance Report ending
February 8, 2023.
C.4.The Government Finance Officers Association (GFOA) has awarded the
County the Certificate of Achievement for Excellence in Financial Reporting for
the June 30, 2021 Annual Comprehensive Financial Report (ACFR). This is
the 36th consecutive year that Frederick County has received this
achievement.
C.5.The Government Finance Officers Association (GFOA) has awarded the
County the Award for Outstanding Achievement in Popular Annual Financial
Reporting for the June 30, 2021 Popular Annual Financial Report (PAFR).
This is the 16th consecutive year that Frederick County has received this
achievement.
AuditCmte20230215FCGovernanceLetter2022.pdf
FinCmte20230215C1TransferRpt.pdf
FinCmte20230215C2FinancialStmts.pdf
FinCmte20230215C3FundBalance.pdf
FinCmte20230215C4ACFRAward.pdf
FinCmte20230215C5PAFRAward.pdf
3
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$36,718.
This amount represents restricted eSummons funds for the purchase of additional scanners
and printers for the electronic summons system. No local funds required. The committee
recommends approval.
Attachments:
FinCmte20230215A1eSummons.pdf
4
5
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$50.
This amount represents a donation for the Honor Guard. No local funds required. The
committee recommends approval.
Attachments:
FinCmte20230215A2SheriffDonation.pdf
6
7
8
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$16,611.22.
This amount represents a reimbursement for an auto insurance claim to be put toward the
purchase of a new vehicle. No local funds required. The committee recommends approval.
Attachments:
FinCmte20230215A3SheriffInsReimb.pdf
9
10
11
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$3,943.40.
This amount represents an auto insurance reimbursement for repairs. No local funds
required. The committee recommends approval.
Attachments:
FinCmte20230215A4SheriffInsReimb2.pdf
12
13
14
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The IT Director requests a General Fund supplemental appropriation in the
amount of $28,559.
This amount represents restricted PEG funds for the upgrade to the wired microphone system
in the BOS Meeting Room. No local funds required. The committee recommends approval.
Attachments:
FinCmte20230215A5PegFunds.pdf
15
COUNTY OF FREDERICK
Information Technologies
Scott Varner, Director of Information Technology
svarner@fcva.us
Voice 540.722.8261
M E M O
To: Finance Committee
From: Scott Varner, Director of Information Technology
Subject: Request for PEG Funds
Date: December 28, 2022
The Information Technology Department is requesting to use $28,558.23 in Peg Funds to cover the cost of
replacing the microphone system for the meeting room and broadcast of the County PEG channel.
The wired microphone system will be upgraded to allow more control of the microphones during meetings.
The quotation is attached to this request. The original request was brough forward in the previous fiscal
year, but we were unable to move forward with the project until now.
The Peg Funds are funds derived from our Cable Franchise fees. The use of funds from the PEG Grant are
narrow in scope and can only be used for items related to the broadcasting/streaming of meetings.
Sincerely,
Scott Varner
Scott Varner
County of Frederick
Director of Information Technology
107 North Kent Street, Winchester, Virginia 22601-5039
16
Frederick County Boardroom
Frederick CountyFrederick County
107 North Kent Street
Winchester,VA22601
November 8, 2022
4201 Park Place Court
Glen Allen, VA
DCJS License ID# 11-6608
SWaM Certificate: 680233
eVA Vendor ID: VS0000049227
VASCUPP Contract: C0002417
Quote#: Q22-1154
17
AUDIO TOTAL $28,558.23
NEW BOARDROOM DELEGATE MICS TOTAL $28,558.23
NEW BOARDROOM DELEGATE MICS
SCOPE
Epitome Provided
Remove the existing Shure delegate system
Provide and Install new Confidea FLEX Delegate System
1 Chairman unit located at Counsel Seats
13 Delegate units located at Counsel Seats
1 Delegate Unit located at Audience Presentation Lectern.
2 Spare Delegate units
Required CAT5E shielded cable
Microphone Management Module
Wire up new Confidea FLEX system to existing Biamp system with Confidea FLEX standard programming.
AUDIO
QTY MANUFACTURER MODEL DESCRIPTION MSRP
AVSO
DISCOUNT PRICE TOTAL
1 Confidea FLEX
Plixus AE-R
71.98.2902
$4,184.62 20%$3,347.70 $3,347.70
1 Confidea FLEX
Dante Networking
Card 71.98.2950
$1,300.00 20%$1,040.00 $1,040.00
18 Confidea FLEX
Confidea FLEX
71.98.0131
$970.00 20%$776.00 $13,968.00
18 Confidea FLEX
D-Mic 40SL
71.98.0054
$175.00 20%$140.00 $2,520.00
1 Confidea FLEX
4 Hour - Support
Block (Dealer)
99.06.0007
$1,076.92 20%$861.54 $861.54
1
Epitome Networks
- Installation Parts
$541.00 $541.00
1
Epitome Networks
- Labor
$0.00 $6,280.00
The Plixus Audio Engine with…
The Dante Audio Networking…
The (wired) Confidea FLEX is…
GSM immune gooseneck mic…
4 hour support block for pho …
Misc parts, cables, wall plate…
Confidential Proposal
Version 1.2 November 8, 2022
Quote Valid Until November 1, 2022
2 of 3
18
PAYMENT SCHEDULE
PO# IT-2300069
Bill to
Jennifer Carver
107 N Kent Street
Winchester, VA 22601
jcarver@fcva.us
540-722-8227
and
Scott Varner
svarner@fcva.us
540 722-8261
EQUIPMENT TOTAL $22,278.23
LABOR TOTAL $6,280.00
SUBTOTAL $28,558.23
TOTAL TAX $0.00
PROJECT TOTAL $28,558.23
ACCEPTANCE
ACCEPTANCE
Version 1.2 November 8, 2022
Quote Valid Until November 1, 2022
3 of 3
19
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $76,333.95.
This amount represents an insurance reimbursement for storm damage to the roof of the
County Administration Building. No local funds required. The committee recommends
approval.
Attachments:
FinCmte20230215A6RoofCAB.pdf
FinCmte20230215A6RoofCABPaymentLetter.pdf
20
COUNTY of FREDERICK
Jay E. Tibbs
Deputy County Administrator
540/665-6382
Fax: 540/667-0370
E-mail: jtibbs@fcva.us
107 North Kent Street ⚫ Winchester, Virginia 22601
TO: Finance Committee
FROM: Jay E. Tibbs, Deputy County Administrator
DATE: January 24, 2023
RE: Appropriation of Insurance Claim
This is a request for a General Fund supplemental appropriation in the amount of $76,333.95. This amount
represents a payment of a property damage claim due to storm damage to the roof of the County
Administration Building.
The insurance reimbursement should be appropriated to GL 4-010-093010-5890-000-000.
We respectfully request approval of this appropriation so we can complete the necessary repairs.
Should you have any questions, please do not hesitate to contact me.
BT 230431 1/17/23
21
22
23
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of $21,000.
This amount represents funds needed to hold the April 11, 2023 Special Election for the
Gainesboro District Supervisor. The committee recommends approval.
Attachments:
FinCmte20230215A7SpecialElection.pdf
24
25
26
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items Not Requiring Action
Title: AUDIT COMMITTEE
David Foley from Robinson, Farmer, Cox Associates presented the FY 2022 Annual
Comprehensive Financial Report (ACFR) and discussed the upcoming FY 2023 audit. The FY
2022 ACFR is available online at: fcva.us/ACFR.
Robinson, Farmer, Cox Associates provides the Communication with Those Charged with
Governance letter.
Attachments:
AuditCmte20230215FCGovernanceLetter2022.pdf
27
Communication with Those Charged with Governance
To the Audit Committee
County of Frederick, Virginia
We have audited the financial statements of the governmental activities, business-type activities, the
discretely presented component units, each major fund, and the aggregate remaining fund information of
the County of Frederick (“County”) for the year ended June 30, 2022. Professional standards require that
we provide you with information about our responsibilities under generally accepted auditing standards
and Government Auditing Standards and the Uniform Guidance as well as certain information related to
the planned scope and timing of our audit. We have communicated such information in our letter to you
dated February 16, 2022. Professional standards also require that we communicate to you the following
information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the County are described in Note 1 to the financial statements. The County of
Culpeper, Virginia changed accounting policies by adopting Statement of Governmental Accounting
Standards (GASB Statement) Nos. 87, Leases; and 92, Omnibus 2020. Accordingly, the cumulative effect
of the accounting changes as of the beginning of the year are reported in the financial statements. We
noted no transactions entered into by the governmental unit during the year for which there is a lack of
authoritative guidance or consensus. All significant transactions have been recognized in the financial
statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions about
future events. Certain accounting estimates are particularly sensitive because of their significance to the
financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimates affecting the County’s financial
statements were:
Management’s estimate of the depreciable lives of capital assets is based on the actual
lives of prior assets and industry standards. We evaluated the key factors and assumptions
used to develop the depreciable lives in determining that it is reasonable in relation to the
financial statements taken as a whole.
Management’s estimate of other post-employment benefit liabilities is based on the
actuarial valuation performed by a qualified independent actuary. We evaluated the key
factors and assumptions used to develop the estimated liability in determining that it is
reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
28
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
Management has corrected all such misstatements. In addition, none of the misstatements detected as a
result of audit procedures and corrected by management were material, either individually or in the
aggregate, to each opinion unit’s financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated December 29, 2022.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves
application of an accounting principle to the governmental unit’s financial statements or a determination
of the type of auditor’s opinion that may be expressed on those statements, our professional standards
require the consulting accountant to check with us to determine that the consultant has all the relevant
facts. To our knowledge, there were no such consultations with other accountants.
Other Matters
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit’s auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses were
not a condition to our retention.
This information is intended solely for the use of the Audit Committee and management of the County of
Frederick and is not intended to be and should not be used by anyone other than these specified parties.
Charlottesville, Virginia
December 29, 2022
29
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items Not Requiring Action
Title: The committee authorized the Finance Committee Chairman to sign the audit
engagement letter for the next fiscal year.
Attachments:
30
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer Report for January 2023.
Attachments:
FinCmte20230215C1TransferRpt.pdf
31
BUDGET TRANSFERS JANUARY 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
1/17/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE COVER ELECTRIC AYLOR SCHOOL 4304 5605 000 005 (12,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5101 000 090 12,000.00
1/17/2023 HUMAN RESOURCES PAYMENT FOR OVERTIME 1203 5401 000 000 (35.60)
HUMAN RESOURCES 1203 1005 000 000 35.60
1/17/2023 OTHER TO COVER STUDY PF BOWMAN LAKE DAM FOR DCR 1224 3002 000 000 (5,000.00)
ENGINEERING/ADMINISTRATION 4201 3002 000 000 5,000.00
1/17/2023 RECREATION CENTERS AND PLAYGROUNDS WINTER WONDERLAND 3D GLASSES 7104 5412 000 000 (2,956.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 5414 000 000 2,956.00
1/17/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE COUNTY ADMINISTRATION BUILDING ROOF REPLACEMENT 4304 8011 000 000 116,420.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (116,420.00)
1/18/2023 SHERIFF (10) REFURBISHED RADIOS 3102 5409 000 000 7,070.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (7,070.00)
1/18/2023 PUBLIC SAFETY COMMUNICATION FCC LICENASE RENEWAL FEE 3506 3004 000 001 (8,000.00)
PUBLIC SAFETY COMMUNICATION 3506 5413 000 000 8,000.00
1/18/2023 CLERK OF THE CIRCUIT COURT OVERTIME PAYMENT 2106 1001 000 002 (157.93)
CLERK OF THE CIRCUIT COURT 2106 1005 000 000 157.93
CLERK OF THE CIRCUIT COURT 2106 1001 000 039 (129.03)
CLERK OF THE CIRCUIT COURT 2106 1005 000 000 129.03
1/19/2023 PARKS AND RECREATION ADMINISTRATION TO COVER COST OF SOFTWARE RATES 7101 5413 000 000 (4,115.00)
PARKS AND RECREATION ADMINISTRATION 7101 3005 000 000 4,115.00
1/19/2023 PARKS AND RECREATION ADMINISTRATION TO COVER WINTER SPORTS BACKGROUND CHECKS 7101 5413 000 000 (1,767.00)
PARKS AND RECREATION ADMINISTRATION 7101 5415 000 000 1,767.00
1/23/2023 CLEARBROOK PARK TO COVER COST OF SUPPLIES 7109 5403 000 000 (3,465.00)
SHERANDO PARK 7110 5403 000 000 3,465.00
1/23/2023 CLEARBROOK PARK TO COVER NEGATIVE BALANCE 7109 3004 000 003 (630.00)
SHERANDO PARK 7110 3004 000 003 630.00
1/23/2023 SHERIFF TO PURCHASE (12) SHERIFF'S VEHICLES PER REPLACEMENT POLICY 3102 8005 000 000 610,436.90
TRANSFERS/CONTINGENCY 9301 5890 000 000 (610,436.90)
1/23/2023 FIRE AND RESCUE PROMOTIONS 1/23 3505 1003 000 001 (369.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 009 369.00
FIRE AND RESCUE 3505 1007 000 000 (1,891.00)
FIRE AND RESCUE 3505 1001 000 106 1,891.00
FIRE AND RESCUE 3505 1007 000 001 (2,739.00)
FIRE AND RESCUE 3505 1001 000 037 2,739.00
FIRE AND RESCUE 3505 1007 000 001 (3,025.00)
FIRE AND RESCUE 3505 1001 000 080 3,025.00
1/24/2023 INDEPENDENT AUDITOR TRANSFER FUNDS FOR EXTERNAL AUDIT 1208 3002 000 000 2,200.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (2,200.00)
1/26/2023 COMMISSIONER OF THE REVENUE ADDITIONAL FUNDS NEEDED FOR GAS 1209 5305 000 000 (461.98)
COMMISSIONER OF THE REVENUE 1209 4003 000 002 461.98
1/26/2023 ANIMAL SHELTER TO COVER CONTRACT COSTS FOR THE REMAINDER OF FY23 4305 3002 000 000 (2,500.00)
ANIMAL SHELTER 4305 3010 000 000 2,500.00
1/24/2023 COMMONWEALTH'S ATTORNEY TO FUND BOOKS AND SUBSCRIPTIONS 2201 5401 000 000 (2,000.00)
COMMONWEALTH'S ATTORNEY 2201 5411 000 000 2,000.00
1/24/2023 JUVENILE AND DOMESTIC COURT TO OFFSET CHANGE IN EXPENSES 2105 9000 000 000 (871.00)
JUVENILE AND DOMESTIC COURT 2105 3010 000 000 871.00
1/27/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS MATERIALS AND SUPPLIES SMITHFIELD 4304 5302 000 086 (191.14)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 086 191.14
1/27/2023 CLEARBROOK PARK REPAIR TILE AT POOL ZERO DEPTH 7109 5407 000 000 (9,700.00)
CLEARBROOK PARK 7109 3004 000 003 9,700.00
1/27/2023 ANIMAL SHELTER TO COVER CONTRACT COSTS FOR THE REMAINDER OF FY23 4305 3004 000 000 (2,500.00)
ANIMAL SHELTER 4305 3010 000 000 2,500.00
32
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending January 31, 2023.
Attachments:
FinCmte20230215C2FinancialStmts.pdf
33
County of Frederick
General Fund
January 31, 2023
ASSETS FY23 FY22 Increase
1/31/23 1/31/22 (Decrease)
Cash and Cash Equivalents 60,033,567.07 55,421,932.57 4,611,634.50 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 387,941.05 392,111.56 (4,170.51)
Taxes, Commonwealth,Reimb.P/P 13,143,470.29 9,931,100.43 3,212,369.86
Streetlights 963.11 721.04 242.07
Miscellaneous Charges 21,752.34 58,710.82 (36,958.48)
Prepaid Postage 4,686.32 1,377.69 3,308.63
GL controls (est.rev / est. exp)(28,524,492.13)(30,228,546.29)1,704,054.16 (1) Attached
TOTAL ASSETS 45,069,443.05 35,578,962.82 9,490,480.23
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,526,742.87 85,061.00
Performance Bonds Payable 1,457,138.47 1,042,315.29 414,823.18
Taxes Collected in Advance 819,134.95 364,054.68 455,080.27 *B
Deferred Revenue 13,221,055.72 10,045,397.04 3,175,658.68 *C
TOTAL LIABILITIES 17,109,133.01 12,978,509.88 4,130,623.13
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 1,778,738.73 1,387,195.91 391,542.82 (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 7,600,200.67 5,106,217.71 2,493,982.96 (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 14,687,089.21 12,423,425.36 2,263,663.85 (4) Attached
TOTAL EQUITY 27,960,310.04 22,600,452.94 5,359,857.10
TOTAL LIAB. & EQUITY 45,069,443.05 35,578,962.82 9,490,480.23
NOTES:
*A Cash increase includes an increase in revenue, expenditures, transfers and fund balance.
(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.
34
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 237,746,254 211,907,201 25,839,053
Appropriations (137,662,185) (125,011,076) (12,651,109)
Est. Transfers to Other Funds (130,387,300) (118,511,867) (11,875,433)
Encumbrances 1,778,739 1,387,196 391,543
Total (28,524,492) (30,228,546) 1,704,054
(2) General Fund Purchase Orders 1/31/23
Amount
County Office Buildings 50,709.00 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
145,026.00 Vehicle Exhaust Removal System
Fire and Rescue 117,722.20 Uniforms
174.02 Medical Supplies
12,184.00 Pump,Hose,Ladder,Aerial Testing
5,701.00 Swift Water Team Purchases
33,440.99 Emergency Lighting and Equipment
6,921.05 Frelite Transport
47,760.48 2023 F150
7,105.48 Training Nozzles
47,245.28 Outfitting New Vehicles
IT 22,057.67 Virtual Infrastructure/Nutanix
Maintenance Administration 43,580.59 2022 Ford F-150 Truck
Parks and Recreation 5,095.00 Clearbrook Park Pickleball Court Pad,Paint,Net, and Access Trail
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
14,350.00 Pickleball Court Perimeter Fence Installed Clearbrook Park
276,953.00 Main Playground Replacement Clearbrook Park
28,570.35 Construction of Outdoor Amphitheater
30,237.39 Float Dock at Lakeside Lake
9,471.28 Athletic Fields Paint
Planning 5,454.65 Reception Workstation
Public Safety 31,000.00 Emergency Radio Equipment Replacement Relocation
17,500.00 Re-Licensing Frequencies
Sheriff 24,299.75 Body Armour and Carriers
11,745.90 Ammunition
6,448.00 Dry Suits for Diving
9,780.98 Patrol Rifle Optic
254,299.95 Uplifting for New Vehicles
10,538.00 (22) Smith & Wesson Night Sight
20,880.00 (29) Rifles
7,070.00 (10) Portable Motorola Radios
8,500.00 Cradlepoint Subscription Renewal
Total 1,778,738.73 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 1/31/2023 4,044,273.57 224,349.82 406,251.20 2,925,326.08 7,600,200.67
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
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 2,925,326.08
(4) Fund Balance Adjusted
Beginning Balance 1/23 45,158,985.18
Revenue 1/23 120,928,247.47
Expenditures 1/23 (63,572,223.14)
Transfers 1/23 (87,827,920.30)
Ending Balance 1/23 14,687,089.21
35
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
January 31, 2023
FY23 FY22 YTD
REVENUES: 1/31/23 1/31/22 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 73,393,617.63 68,201,830.96 5,191,786.67 (1)
Other local taxes 48,934,660.00 19,487,173.50 19,116,352.16 370,821.34 (2)
Permits & Privilege fees 2,146,385.00 2,333,094.33 1,371,550.45 961,543.88 (3)
Revenue from use of money
and property 450,018.00 2,138,256.78 269,071.96 1,869,184.82 (4)
Charges for Services 4,252,660.00 1,895,251.04 1,774,545.89 120,705.15
Miscellaneous 514,850.04 706,143.22 408,189.58 297,953.64
Recovered Costs 2,144,249.00 1,421,770.63 1,267,909.83 153,860.80 (5)
Proffers 0.00 959,295.62 2,052,317.42 (1,093,021.80)(5)
Intergovernmental:
Commonwealth 19,173,431.24 18,570,373.19 13,235,420.55 5,334,952.64 (6)
Federal 100,000.86 23,271.53 31,403.85 (8,132.32)(7)
Transferred from the Cares Act 0.00 0.00 1,509,000.00 (1,509,000.00)
TOTAL REVENUES 237,746,254.14 120,928,247.47 109,237,592.65 11,690,654.82
EXPENDITURES:
General Administration 26,790,883.44 15,062,331.06 10,451,621.74 4,610,709.32
Judicial Administration 3,535,777.14 1,905,341.91 1,807,571.28 97,770.63
Public Safety 56,131,026.80 30,876,713.45 29,560,225.35 1,316,488.10
Public Works 8,359,746.55 3,349,789.46 3,029,675.09 320,114.37
Health and Welfare 12,862,127.00 5,826,621.23 5,716,774.44 109,846.79
Education 55,000.00 27,500.00 40,654.00 (13,154.00)
Parks, Recreation, Culture 11,294,210.57 4,866,687.75 3,844,951.54 1,021,736.21
Community Development 2,536,690.41 1,657,238.28 955,619.25 701,619.03
TOTAL EXPENDITURES 121,565,461.91 63,572,223.14 55,407,092.69 8,165,130.45 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 146,484,023.09 87,827,920.30 83,369,512.65 4,458,407.65 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (30,303,230.86)(30,471,895.97)(29,539,012.69)932,883.28
Fund Balance per General Ledger 45,158,985.18 41,962,438.05 3,196,547.13
Fund Balance Adjusted to reflect 14,687,089.21 12,423,425.36 2,263,663.85
Income Statement 1/31/2023
`
36
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 36,799,999 36,254,028 545,971
Public Services 1,552,954 1,333,883 219,071
Personal Property 33,774,156 29,485,444 4,288,711
Penalties and Interest 845,477 827,593 17,885
Credit Card Chgs./Delinq.Advertising 39,944 16,990 22,954
Adm.Fees For Liens&Distress 381,088 283,893 97,195
73,393,618 68,201,831 5,191,787
(2) Other Local Taxes
Local Sales and Use Tax 9,042,492.22 8,497,904.78 544,587.44
Communications Sales Tax 394,844.20 409,673.99 (14,829.79)
Utility Taxes 1,868,200.46 1,835,760.15 32,440.31
Business Licenses 1,979,882.54 2,056,201.56 (76,319.02)
Auto Rental Tax 120,786.06 107,036.72 13,749.34
Motor Vehicle Licenses Fees 431,410.34 443,874.32 (12,463.98)
Recordation Taxes 1,559,134.64 1,960,015.61 (400,880.97)
Meals Tax 3,354,901.74 3,124,744.41 230,157.33
Lodging Tax 720,762.81 666,179.95 54,582.86
Street Lights 10,726.39 10,970.67 (244.28)
Star Fort Fees 4,032.10 3,990.00 42.10
Total 19,487,173.50 19,116,352.16 370,821.34
(3)Permits&Privileges
Dog Licenses 16,617.00 19,760.00 (3,143.00)
Land Use Application Fees 9,900.00 6,050.00 3,850.00
Transfer Fees 2,080.12 2,712.15 (632.03)
Development Review Fees 311,321.71 357,533.54 (46,211.83)
Building Permits 1,059,078.18 637,845.45 421,232.73 *3
2% State Fees 2,302.44 2,442.31 (139.87)
Electrical Permits 551,411.00 102,995.00 448,416.00 *3
Plumbing Permits 18,788.88 14,207.00 4,581.88
Mechanical Permits 56,120.00 60,971.00 (4,851.00)
Sign Permits 3,925.00 2,575.00 1,350.00
Land Disturbance Permits 294,450.00 158,259.00 136,191.00 *3
Institutional Inspections Permit 5,700.00 3,400.00 2,300.00
Septic Haulers Permit - 200.00 (200.00)
Transfer Development Rights 1,400.00 2,400.00 (1,000.00)
Small Cell Tower Permit - 200.00 (200.00)
Total 2,333,094.33 1,371,550.45 961,543.88
(4) Revenue from use of
Money 2,059,303.67 106,477.26 1,952,826.41 *1
Property 78,953.11 162,594.70 (83,641.59) *2
Total 2,138,256.78 269,071.96 1,869,184.82
*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.
*3 Bartonsville Solar permits issued 12/7/22.
37
(5) Recovered Costs FY23 FY22 Increase/Decrease
1/31/2023 1/31/2022
Recovered Costs Treasurer's Office 74,376.00 816.00 73,560.00
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 IT/GIS 27,261.00 27,261.00 -
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 87,100.00 103,600.00 (16,500.00)
Reimbursement Circuit Court 4,696.58 4,788.97 (92.39)
Reimbursement Public Works 844.52 650.00 194.52
Clarke County Container Fees 45,301.47 41,697.15 3,604.32
City of Winchester Container Fees 43,237.42 36,881.43 6,355.99
Refuse Disposal Fees 88,292.96 76,739.40 11,553.56
Recycling Revenue 8,630.80 13,158.60 (4,527.80)
Container Fees Bowman Library 1,498.30 1,253.55 244.75
Restitution Other 786.84 1,509.23 (722.39)
Litter-Thon/Keep VA Beautiful Grant 1,000.00 - 1,000.00
Reimb.of Expenses Gen.District Court 10,867.53 9,706.23 1,161.30
Gasoline Tax Refund-VPA 15,359.67 - 15,359.67
Reimb.Task Force 46,043.15 44,904.50 1,138.65
Sign Deposits - 500.00 (500.00)
Reimb. Elections 1,352.80 2,107.00 (754.20)
Westminister Canterbury Lieu of Tax 19,692.00 39,384.00 (19,692.00)
Labor-Grounds Maint.Fred.Co. Schools 265,789.20 201,846.17 63,943.03
Comcast PEG Grant 56,066.50 61,124.50 (5,058.00)
Fire School Programs 4,250.00 6,930.00 (2,680.00)
Clerks Reimbursement to County 3,579.53 5,538.94 (1,959.41)
Reimb. Sheriff 9,483.93 5,927.39 3,556.54
Subtotal Recovered Costs 1,421,770.63 1,267,909.83 153,860.80
Proffers Fire Department - 30,000.00 (30,000.00) *1
Proffers Other - 1,141,128.00 (1,141,128.00) *2
Proffer Soverign Village - 29,269.84 (29,269.84)
Proffer Snowden Bridge 394,885.00 570,342.08 (175,457.08)
Proffer Cedar Meadows - 24,405.00 (24,405.00)
Proffer Madison Village 476,238.00 243,922.50 232,315.50
Proffer Freedom Manor 5,750.00 13,250.00 (7,500.00)
Proffer The Village at Middletown 82,422.62 - 82,422.62
Subtotal Proffers 959,295.62 2,052,317.42 (1,093,021.80)
Grand Total 2,381,066.25 3,320,227.25 (939,161.00)
*1 Previous year, Carbaugh Business Center Proffer for use by the Board in its discreation for fire and rescue proffers.
*2 Previous year, Carbaugh Business Center Proffer to be used after the start of construction on the extension of
Renaissance Drive that will connect Shady Elm Road. Such funds can be used by the Board of Supervisors in its
38
(6) Commonwealth Revenue FY23 FY22
1/31/2023 1/31/2022 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 90,174.40 60,968.49 29,205.91
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.325,727.49 310,594.16 15,133.33
Shared Expenses Sheriff 1,604,370.85 1,636,942.03 (32,571.18)
Shared Expenses Comm.of Rev.140,524.12 122,085.55 18,438.57
Shared Expenses Treasurer 109,291.49 104,209.33 5,082.16
Shared Expenses Clerk 276,085.33 258,277.31 17,808.02
Public Assistance Grants 3,318,709.31 3,171,261.62 147,447.69
Litter Control Grant 25,628.00 21,374.00 4,254.00
Emergency Services Fire Program 353,258.00 304,416.00 48,842.00
Other Revenue From The Commonwealth 999.12 517.93 481.19
Four-For-Life Funds 101,536.24 94,369.60 7,166.64
DMV Grant Funding 7,367.64 12,164.03 (4,796.39)
State Grant Emergency Services 113,148.82 13,381.00 99,767.82
Sheriff's State Grants 82,320.00 82,320.00 -
Parks State Grants 5,766.00 - 5,766.00
JJC Grant Juvenile Justice 98,520.00 96,270.00 2,250.00
Rent/Lease Payments 134,865.71 156,370.48 (21,504.77)
State Reimb.Economic Development 5,000,000.00 - 5,000,000.00 *1
Wireless 911 Grant 152,501.89 164,047.83 (11,545.94)
State Forfeited Asset Funds 9,158.71 3,410.40 5,748.31
Victim Witness-Commonwealth Office 52,347.47 43,457.12 8,890.35
Forest Sustainability Funds 1,645.62 - 1,645.62
Total 18,570,373.19 13,235,420.55 5,334,952.64
*1 VA Dept. of Commerce EDA Incentive for Airport Terminal Project.
39
County of Frederick
General Fund
January 31, 2023
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 23,271.53 31,203.85 (7,932.32)
Emergency Services Grant -Federal - 200.00 (200.00)
Total 23,271.53 31,403.85 (8,132.32)
(8) Expenditures
Expenditures increased $8.2 million. General Administration increased $4.6 million and
includes the $4.6 million PP Rebate. Public Safety increased $1.3 million and includes
an increase of $1.1 million for the local contribution to the Jail. Parks and Recreation
increased $1 million and includes Abrams Creek Trail schematic design, Clearbrook Park
pickleball court pad and access trail, and the Sherando Park playground Equipment.
Transfers increased. $4,458,407.65. See chart below:
(9) Transfers Increased $4,458,407.65 FY23 FY22 Increase/Decrease
Transfer to School Operating Fund 48,829,536.16 47,964,220.00 865,316.16 *1
Transfer to Debt Service Schools 9,038,459.00 9,038,459.00 -
Transfer to Transportation Fund 7,988,875.00 - 7,988,875.00
Transfer to Debt Service County 1,469,086.65 1,761,626.62 (292,539.97) *2
Transfer to School Operating Capital 1,023,546.00 - 1,023,546.00
Operational Transfers (111,123.52) (126,738.75) 15,615.23
Reserve for Merit/COLA Increases 2,919.01 2,420.78 498.23
Operational Contingency - (1,370,475.00) 1,370,475.00 *3
Reserve for Capital 19,586,622.00 26,100,000.00 (6,513,378.00)
87,827,920.30 83,369,512.65 4,458,407.65
*1 School Operating FY23 includes $836,679.21 C/F Encumbrances and $266,148.45 unspent
restricted funds. Additionally, $47,726,708.50 for half of the School Operating. FY22 includes
$1,064,170.38 C/F Encumbrances and $454,276.12 unspent restricted funds and $46,455,773.50
for half of the School Operating.
*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.
40
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
January 31, 2023
ASSETS FY23 FY22 Increase
1/31/2023 1/31/2022 (Decrease)
Cash 12,739,217.99 10,177,488.43 2,561,729.56 *1
Receivable Arrears Pay Deferred 99,351.73 111,051.74 (11,700.01)
GL controls(est.rev/est.exp)(1,205,975.36)(2,640,738.98)1,434,763.62
TOTAL ASSETS 11,632,594.36 7,647,801.19 3,984,793.17
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 215,246.98 80,649.27 134,597.71
Undesignated
Fund Balance 7,926,132.72 4,278,281.11 3,647,851.61 *2
0.00
TOTAL EQUITY 8,141,379.70 4,358,930.38 3,782,449.32
TOTAL LIABILITY & EQUITY 11,632,594.36 7,647,801.19 3,984,793.17
NOTES:
*1 Cash increased $2,561,729.56. Refer to the following page for comparative statement of revenues.
expenditures and changes in fund balance.
*2 Fund balance increased $3,647,851.61. The beginning balance was $5,410,687.07 and includes adjusting
entries, budget controls FY23($1,130,400.00), and the year to date revenue less expenditures of $3,645,845.65.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:24,558.90
Compensation Board Reimbursement 1/23 628,897.28
Total 653,456.18
41
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
January 31, 2023
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:1/31/23 1/31/22 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 262.92 245.84 17.08
Interest 20,000.00 114,957.25 8,167.39 106,789.86
Supervision Fees 49,163.00 12,308.62 12,287.50 21.12
Drug Testing Fees 300.00 240.00 240.00 -
Work Release Fees 348,000.00 163,844.22 147,726.50 16,117.72
Federal Bureau Of Prisons 0.00 990.00 440.00 550.00
Local Contributions 9,100,845.00 6,825,633.75 5,912,602.50 913,031.25
Miscellaneous 18,000.00 12,669.14 7,288.16 5,380.98
Phone Commissions 550,000.00 276,963.00 246,603.84 30,359.16
Food & Staff Reimbursement 68,000.00 28,593.84 29,306.97 (713.13)
Elec.Monitoring Part.Fees 87,000.00 1,778.32 30,881.44 (29,103.12)
Share of Jail Cost Commonwealth 1,415,000.00 651,064.49 758,111.24 (107,046.75)
Medical & Health Reimb.65,000.00 23,772.89 92,914.86 (69,141.97)
Shared Expenses CFW Jail 6,150,000.00 3,290,235.91 3,401,595.09 (111,359.18)
State Grants 314,016.00 174,063.00 84,506.00 89,557.00
DOC Medical Reimb.0.00 1,098.40 0.00 1,098.40
Local Offender Probation 370,005.00 197,015.00 90,921.00 106,094.00
Pretrial Expansion Grant 346,865.00 130,177.00 29,777.00 100,400.00
Transfer Funds/CARES/ARPA 0.00 183,000.00
Transfer From General Fund 7,258,753.00 5,444,064.75 4,341,651.00 1,102,413.75
TOTAL REVENUES 26,160,947.00 17,349,732.50 15,378,266.33 2,154,466.17
EXPENDITURES:27,582,169.34 13,703,886.85 14,325,175.56 (621,288.71)
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)3,645,845.65 1,053,090.77 2,592,754.88
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,225,190.34 1,055,096.73
Fund Balance Adjusted To Reflect 7,926,132.72 4,278,281.11 3,647,851.61
Income Statement 1/31/23
42
County of Frederick
Fund 12 Landfill
January 31, 2023
FY23 FY22 Increase
ASSETS 1/31/23 1/31/22 (Decrease)
Cash 42,591,209.83 37,873,622.29 4,717,587.54
Receivables:
Accounts Receivable 34,281.89 9,641.63 24,640.26
Fees 710,999.73 604,062.05 106,937.68 *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)(6,337,912.58)(3,998,857.53) (2,339,055.05)
TOTAL ASSETS 60,115,917.35 57,029,739.22 3,086,178.13
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 34,281.89 9,641.63 24,640.26
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,271,965.26 14,609,544.66 661,144.60
EQUITY
Fund Balance
Reserved:
Encumbrances 722,787.84 5,605.00 717,182.84 *3
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00
Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated
Fund Balance 34,262,722.25 32,556,147.56 1,706,574.69 *4
TOTAL EQUITY 44,843,952.09 42,420,194.56 2,423,757.53
TOTAL LIABILITY AND EQUITY 60,115,917.35 57,029,739.22 3,086,178.13
NOTES:
*1 Landfill receivables increased $106,937.68. Landfill fees at 1/23 were $693,585.75 compared to $575,649.91
at 1/22 for an increase of $117,935.84. Dlinquent fees at 1/23 were $65,993.78 compared to $78,252.76
at 1/22 for a decrease of $12,258.98.
*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 1/31/23 was $722,787.84 and includes $716,952.00 for (2) CAT 963 track loaders
and $5,835.84 for a Konica Minolta copier.
*4 Fund balance increased $1,706,574.69. 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 $3,486,681.09
year to date revenue less expenses.
43
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceJanuary 31, 2023
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 1/31/23 1/31/22 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 2,773.68 3,795.71 (1,022.03)
Interest on Bank Deposits 50,000.00 491,519.35 21,520.62 469,998.73
Salvage and Surplus 130,000.00 113,990.12 125,292.50 (11,302.38)
Sanitary Landfill Fees 7,934,550.00 4,643,369.13 4,460,620.90 182,748.23
Charges to County 0.00 386,329.41 403,560.97 (17,231.56)
Charges to Winchester 0.00 123,472.33 124,404.59 (932.26)
Tire Recycling 431,000.00 229,710.66 171,718.69 57,991.97
Reg.Recycling Electronics 80,000.00 23,650.00 21,245.00 2,405.00
Greenhouse Gas Credit Sales 10,000.00 0.00 5,195.86 (5,195.86)
Miscellaneous 14,921.00 139.00 89.00 50.00
Refunds Other 0.00 14,943.88 0.00 14,943.88
Renewable Energy Credits 189,216.00 57,060.00 91,065.00 (34,005.00)
Landfill Gas To Electricity 302,746.00 336,815.11 270,225.23 66,589.88
Transfer from CARES/ARPA 81,000.00
TOTAL REVENUES 9,142,433.00 6,423,772.67 5,779,734.07 725,038.60
Operating Expenditures 12,025,715.80 2,576,716.58 2,594,382.37 (17,665.79)
Capital Expenditures 4,177,417.62 360,375.00 2,722,142.39 (2,361,767.39)
TOTAL Expenditures 16,203,133.42 2,937,091.58 5,316,524.76 (2,379,433.18)
Excess(defiency)of revenue over
expenditures (7,060,700.42)3,486,681.09 463,209.31 3,023,471.78
Fund Balance Per General Ledger 30,776,041.16 32,092,938.25 (1,316,897.09)
FUND BALANCE ADJUSTED 34,262,722.25 32,556,147.56 1,706,574.69
44
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides an FY 2023 Fund Balance Report ending February 8,
2023.
Attachments:
FinCmte20230215C3FundBalance.pdf
45
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, February 8, 2023 45,158,986
County of Frederick, VA
Report on Unreserved Fund Balance
Ending February 8, 2023
46
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items For Information Only
Title: The Government Finance Officers Association (GFOA) has awarded the County the
Certificate of Achievement for Excellence in Financial Reporting for the June 30, 2021 Annual
Comprehensive Financial Report (ACFR). This is the 36th consecutive year that Frederick
County has received this achievement.
Attachments:
FinCmte20230215C4ACFRAward.pdf
47
FOR IMMEDIATE RELEASE
11/11/2022 For more information contact:
Michele Mark Levine, Director/TSC
Phone: (312) 977-9700
Fax: (312) 977-4806
Email: mlevine@gfoa.org
(Chicago, Illinois)—Government Finance Officers Association of the United States and Canada (GFOA) has
awarded the Certificate of Achievement for Excellence in Financial Reporting to County of Frederick for its
annual comprehensive financial report for the fiscal year ended June 30, 2021. The report has been judged by an
impartial panel to meet the high standards of the program, which includes demonstrating a constructive "spirit
of full disclosure" to clearly communicate its financial story and motivate potential users and user groups to read
the report.
The Certificate of Achievement is the highest form of recognition in the area of governmental accounting and
financial reporting, and its attainment represents a significant accomplishment by a government and its
management.
Government Finance Officers Association (GFOA) advances excellence in government finance by providing best
practices, professional development, resources, and practical research for more than 21,000 members and the
communities they serve.
48
Finance Committee
Agenda Item Detail
Meeting Date: February 15, 2023
Agenda Section: Items For Information Only
Title: The Government Finance Officers Association (GFOA) has awarded the County the
Award for Outstanding Achievement in Popular Annual Financial Reporting for the June 30,
2021 Popular Annual Financial Report (PAFR). This is the 16th consecutive year that
Frederick County has received this achievement.
Attachments:
FinCmte20230215C5PAFRAward.pdf
49
FOR IMMEDIATE RELEASE
12/28/2022 For more information contact:
Michele Mark Levine, Director/TSC
Phone: (312) 977-9700
Fax: (312) 977-4806
Email: mlevine@gfoa.org
(Chicago, Illinois)—Government Finance Officers Association is pleased to announce that County of Frederick
has received GFOA’s Award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR
Award) for its Popular Annual Financial Report for the fiscal year ended June 30, 2021.
The Award represents a significant achievement by the entity. In order to be eligible for the PAFR Award, a
government must also submit its annual comprehensive financial report to GFOA’s Certificate of Achievement
for Excellence in Financial Reporting Program and receive the Certificate for the current fiscal year. Each
eligible report is reviewed by judges who evaluate the report based on the following categories: reader appeal,
understandability, distribution methods, creativity and other elements.
Government Finance Officers Association (GFOA) advances excellence in government finance by providing best
practices, professional development, resources, and practical research for more than 21,000 members and the
communities they serve.
50