FinCmteAgendaPkt20230419A.Action Items
A.1.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $135,000.
This amount represents proffer funds to be used for the installation of
Pickleball Courts at Sherando Park. The P&R Commission has approved this
request.
A.2.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $29,000.
This amount represents proffer funds for the installation of a rectangular play
field at Sherando Park. The P&R Commission has approved this request.
A.3.The Sheriff requests a General Fund supplemental appropriation in the
amount of $10,466.09.
This amount represents two insurance reimbursements for auto claims to be
used for repairs and toward the purchase of a new vehicle. No local funds
required.
A.4.The Sheriff requests a General Fund supplemental appropriation in the
amount of $700.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, APRIL 19, 2023
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
FIRST FLOOR CONFERENCE ROOM
107 N. KENT STREET, WINCHESTER, VA 22601
FinCmte20230419A1SHPickleballProffer.pdf
FinCmte20230419ParksCommRpt202302.pdf
FinCmte20230419A2SHPracticeFieldProffer.pdf
FinCmte20230419ParksCommRpt202302.pdf
FinCmte20230419A3SheriffAutoClaims.pdf
1
This amount represents various donations to the department to be used for the
firing range, honor guard, and the impound lot. No local funds required.
A.5.The Sheriff requests a General Fund supplemental appropriation in the
amount of $302.42.
This amount represents funds from the recycyling of scrap metal from the
impound lot to be used at the impound lot. No local funds required.
A.6.The EDA Director requests an EDA Fund supplemental appropriation in
the amount of $500.
This amount represents a scholarship received to support staff training. No
local funds required.
A.7.The EDA Director requests an EDA Fund supplemental appropriation in
the amount of $5,000.
This amount represents Clarke County's contribution to the Shenandoah
Valley Talent Solution Coalition. No local funds required.
A.8.The EDA Director requests an EDA Fund supplemental appropriation in
the amount of $1,856.
This amount represents a carry forward of unspent Widget Cup sponsorships
received in the prior fiscal year. No local funds required.
A.9.The EDA Director requests an EDA Fund supplemental appropriation in
the amount of $1,633.32.
This amount represents reimbursement for the Virtual Table Talk room rental.
No local funds required.
A.10.The Assistant Planning Director requests a Transportation Fund
supplemental appropriation in the amount of $4,125,859 and a General
Fund supplemental appropriation in the amount of $2,030,143.
These amounts represent funds for the completion of Renaissance Drive.
FinCmte20230419A4SheriffDonations.pdf
FinCmte20230419A5SheriffSalvage.pdf
FinCmte20230419A6EDA_Scholorship.pdf
FinCmte20230419A7EDA_TalentClarke.pdf
FinCmte20230419A8EDA_WidgetCup23.pdf
FinCmte20230419A9EDA_GuildTableTalk.pdf
2
A.11.The Director of Elections requests a General Fund supplemental
appropriation in the amount of $89,000.
This amount represents funds needed to hold the June 2023 Dual Primary
Election. Local funds are required.
A.12.The Airport Executive Director requests an FY 2024 Airport Capital Fund
appropriation in the amount of $4,928,178.
These amounts represent the FY 2024 Airport Capital budget, less carry
forwards. No local funds are required.
B.Items For Information Only
B.1.The Finance Director provides a Fund 10 Transfer Report for March 2023.
B.2.The Finance Director provides financial statements ending March 31, 2023.
B.3.The Finance Director provides an FY 2023 Fund Balance Report ending April
13, 2023.
FinCmte20230419A10RenaissanceSA.pdf
FinCmte20230419A11JunePrimarySA.pdf
FinCmte20230419A12FY24AirportCapital.pdf
FinCmte20230419B1TxfRpt.pdf
FinCmte20230419B2FinStmts.pdf
FinCmte20230419B3FundBalanceRpt.pdf
3
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $135,000.
This amount represents proffer funds to be used for the installation of Pickleball Courts at
Sherando Park. The P&R Commission has approved this request.
Attachments:
FinCmte20230419A1SHPickleballProffer.pdf
FinCmte20230419ParksCommRpt202302.pdf
4
5
HTTPS://FCVA-MY.SHAREPOINT.COM/PERSONAL/SKIBLER_FCVA_US/DOCUMENTS/DOCUMENTS/FY2019/FINANCECOMMITTEE/20190717/92_PROFFERPOLICY.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
66
Attachment 1
6
Attachment 2
Sherando Pickleball Courts
Future
2 courts
Future 2
courts
64’
68’ 64’
HC Parking
Pad
7
PARKS AND RECREATION COMMISSION REPORT to the BOARD OF SUPERVISORS
Tuesday, February 14, 2023
7:00 p.m.
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
The Parks and Recreation Commission met on February 14, 2023. Members present were
Gary Longerbeam, Natalie Gerometta, Dennis Grubbs, Ronald Madagan, Randy Carter, and
Jennifer Myers. Non-voting Board Liaison, Mr. Charles Dehaven.
Members absent: Guss Morrison, Amy Strosnider
ITEMS REQUIRING ACTION BY BOARD OF SUPERVISORS:
None
ITEMS SUBMITTED FOR INFORMATION ONLY
1. Due to a change in Commission Members, elections were held again for 2023. Mr.
Madagan made a motion to nominate Gary Longerbeam for the position of Chair for
2023, seconded by Mrs. Myers, carried unanimously (6-0).
2. Mr. Madagan made a motion to nominate Dennis Grubbs for the position of Vice-Chair
for 2023, seconded by Mrs. Myers, carried unanimously (7-0).
3. The Buildings and Grounds Committee recommends requesting $29,000 of Parks and
Recreation proffer funds for earthwork to create a rectangular field suitable for
organized team practices at the Sherando Park Warrior Drive entrance, seconded by
Mr. Longerbeam, carried unanimously (6-0). This request will be forwarded to the
Frederick County Finance Committee for their recommendation.
4. The Buildings and Grounds Committee recommends requesting $135,000 of Parks and
Recreation proffer funds to build pickleball courts at Sherando Park, seconded by Mr.
Longerbeam, carried unanimously (6-0). This request will be forwarded to the
Frederick County Finance Committee for their recommendation.
Cc: Gary Longerbeam, Chairman
Charles Dehaven, Board of Supervisors’ Non-Voting Liaison
8
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $29,000.
This amount represents proffer funds for the installation of a rectangular play field at Sherando
Park. The P&R Commission has approved this request.
Attachments:
FinCmte20230419A2SHPracticeFieldProffer.pdf
FinCmte20230419ParksCommRpt202302.pdf
9
10
HTTPS://FCVA-MY.SHAREPOINT.COM/PERSONAL/SKIBLER_FCVA_US/DOCUMENTS/DOCUMENTS/FY2019/FINANCECOMMITTEE/20190717/92_PROFFERPOLICY.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
66
Attachment 1
11
Attachment 2
Sherando Park Practice Field Area
12
PARKS AND RECREATION COMMISSION REPORT to the BOARD OF SUPERVISORS
Tuesday, February 14, 2023
7:00 p.m.
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
The Parks and Recreation Commission met on February 14, 2023. Members present were
Gary Longerbeam, Natalie Gerometta, Dennis Grubbs, Ronald Madagan, Randy Carter, and
Jennifer Myers. Non-voting Board Liaison, Mr. Charles Dehaven.
Members absent: Guss Morrison, Amy Strosnider
ITEMS REQUIRING ACTION BY BOARD OF SUPERVISORS:
None
ITEMS SUBMITTED FOR INFORMATION ONLY
1. Due to a change in Commission Members, elections were held again for 2023. Mr.
Madagan made a motion to nominate Gary Longerbeam for the position of Chair for
2023, seconded by Mrs. Myers, carried unanimously (6-0).
2. Mr. Madagan made a motion to nominate Dennis Grubbs for the position of Vice-Chair
for 2023, seconded by Mrs. Myers, carried unanimously (7-0).
3. The Buildings and Grounds Committee recommends requesting $29,000 of Parks and
Recreation proffer funds for earthwork to create a rectangular field suitable for
organized team practices at the Sherando Park Warrior Drive entrance, seconded by
Mr. Longerbeam, carried unanimously (6-0). This request will be forwarded to the
Frederick County Finance Committee for their recommendation.
4. The Buildings and Grounds Committee recommends requesting $135,000 of Parks and
Recreation proffer funds to build pickleball courts at Sherando Park, seconded by Mr.
Longerbeam, carried unanimously (6-0). This request will be forwarded to the
Frederick County Finance Committee for their recommendation.
Cc: Gary Longerbeam, Chairman
Charles Dehaven, Board of Supervisors’ Non-Voting Liaison
13
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$10,466.09.
This amount represents two insurance reimbursements for auto claims to be used for repairs
and toward the purchase of a new vehicle. No local funds required.
Attachments:
FinCmte20230419A3SheriffAutoClaims.pdf
14
c.s. 2/123 & 3/22/23
15
16
17
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$700.
This amount represents various donations to the department to be used for the firing range,
honor guard, and the impound lot. No local funds required.
Attachments:
FinCmte20230419A4SheriffDonations.pdf
18
c.s. 3/21/23
19
20
c.s. 2/22/23
21
22
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$302.42.
This amount represents funds from the recycyling of scrap metal from the impound lot to be
used at the impound lot. No local funds required.
Attachments:
FinCmte20230419A5SheriffSalvage.pdf
23
c.s. 3/10/23
24
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The EDA Director requests an EDA Fund supplemental appropriation in the
amount of $500.
This amount represents a scholarship received to support staff training. No local funds
required.
Attachments:
FinCmte20230419A6EDA_Scholorship.pdf
25
DATE March 3, 2023
TO: Cheryl Shiffler, Finance Director
Frederick County
FROM: Patrick Barker, CEcD
Executive Director
RE: FY23 Supplemental Appropriation of unbudgeted revenue received
The Frederick County EDA is requesting a FY23 supplemental appropriation of $500 to line item 31‐
081010‐5506‐000‐000 this amount represents a $500 scholarship from the Virginia Economic
Development Association to support staff training through the Economic Development Institute
deposited in revenue 3‐031‐1911‐0007.
We hope this request can be added to the next Finance Committee agenda. Please advise our office if
you anticipate a delay. Thank you for your consideration.
26
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The EDA Director requests an EDA Fund supplemental appropriation in the
amount of $5,000.
This amount represents Clarke County's contribution to the Shenandoah Valley Talent
Solution Coalition. No local funds required.
Attachments:
FinCmte20230419A7EDA_TalentClarke.pdf
27
DATE March 3, 2023
TO: Cheryl Shiffler, Finance Director
Frederick County
FROM: Patrick Barker, CEcD
Executive Director
RE: FY23 Supplemental Appropriation of unbudgeted revenue received
The Frederick County EDA formed a partnership with other Northern Shenandoah Valley localities (i.e.
the counties of Clarke, Shenandoah, Warren and Page, and the City of Winchester) named Shenandoah
Valley Talent Solution Coalition, which previously engaged Development Counsellors International
(DCI)—the leader in marketing places ‐to develop a Comprehensive Talent Solutions Strategy focused on
job seekers, university and community college graduates, and high school students. This
Strategy identified obstacles to and opportunities for retention and attraction of young adult talent.
Based on the research, as well as best practices, DCI recommended a strategy including 8+ major
marketing tactics for the region to start promoting its career and lifestyle opportunities to internal and
external talent. Two tactics included a regional website focused on information on living and working in
the Northern Shenandoah Valley region and a digital and social media advertisement campaign. To
assist in these efforts Clarke County provided $5,000. These funds have been deposited into our FY23
revenue account 31‐1911‐0007.
The Frederick County EDA is requesting a FY23 supplemental appropriation of $1,620 to line item 31‐
081010‐5411‐000‐000 to cover the renewal of the interactive job board and $3,380 to line item 31‐
081010‐3306‐000‐000 to cover the production of videos for a digital and social media advertisement
campaign.
We hope this request can be added to the next Finance Committee agenda. Please advise our office if
you anticipate a delay. Thank you for your consideration.
28
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The EDA Director requests an EDA Fund supplemental appropriation in the
amount of $1,856.
This amount represents a carry forward of unspent Widget Cup sponsorships received in the
prior fiscal year. No local funds required.
Attachments:
FinCmte20230419A8EDA_WidgetCup23.pdf
29
DATE March 3, 2023
TO: Cheryl Shiffler, Finance Director
Frederick County
FROM: Patrick Barker, CEcD
Executive Director
RE: FY23 Carry Forward Request | The Widget Cup
Established in 2015, the Frederick County EDA's regional Widget Cup® event is an annual competition
for high school teams drawn from students attending public schools in Frederick County, Clarke County,
and Winchester, Virginia. Financial support for The Widget Cup® comes from business sponsorships.
These sponsorships cover the needed supplies to build the “widgets”, meals and snacks for participants
and other items.
Sponsorship fees were collected from businesses and deposited into our FY22 revenue account 31‐1911‐
0007 to cover Widget Cup® expenses. A total of $6,550 in sponsorships was received for the 2022
Widget Cup®. Expenses were $4,694 for a balance of $1,856.
The Frederick County EDA is requesting a carry forward in the amount of $1,856 to line item 31‐081010‐
5413‐000‐000 to cover supply costs for this year’s Widget Cup®.
We hope this request can be added to the next Finance Committee agenda. Please advise our office if
you anticipate a delay. Thank you for your consideration.
30
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The EDA Director requests an EDA Fund supplemental appropriation in the
amount of $1,633.32.
This amount represents reimbursement for the Virtual Table Talk room rental. No local funds
required.
Attachments:
FinCmte20230419A9EDA_GuildTableTalk.pdf
31
DATE March 3, 2023
TO: Cheryl Shiffler, Finance Director
Frederick County
FROM: Patrick Barker, CEcD
Executive Director
RE: FY23 Supplemental Appropriation of unbudgeted revenue received
One of the goals of the Frederick County EDA is to conduct strategic and measured business attraction
efforts to expand the commercial and industrial base and create quality jobs for all citizens. To
accomplish this goal, the EDA maintains and grows relationships with new business lead generators, like
site selectors.
Recently, the Frederick County EDA partnered with two other Economic Development organizations in a
Virtual Table Talk for the Site Selector Guild. Virtual Table Talk takes the Guild’s most popular
networking session online, giving economic development professionals the opportunity to connect with
several Guild members in a short amount of time. Like in-person Table Talk sessions, there is no agenda
– just free flowing conversation and a chance to build and maintain relationships with site selection
consultants and gather industry intelligence.
The EDA, the Shenandoah Valley Partnership and the Roanoke Regional Partnership shared the cost for
a room. This collaboration allowed for us to have focused specific conversation and highlight the
Interstate 81 corridor. Site selectors repeatedly comment this approach is very effective and
considered a best practice.
The Frederick County EDA is requesting a FY23 supplemental appropriation of $1,633.32 to line item 31-
081010-5506-000-000 this amount represents reimbursements from the Shenandoah Valley Partnership
and Roanoke Regional Partnership deposited in revenue 3-031-1911-0007 for their share of the cost of
the Virtual Table Talk.
We hope this request can be added to the next Finance Committee agenda. Please advise our office if
you anticipate a delay. Thank you for your consideration.
32
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Assistant Planning Director requests a Transportation Fund supplemental
appropriation in the amount of $4,125,859 and a General Fund supplemental
appropriation in the amount of $2,030,143.
These amounts represent funds for the completion of Renaissance Drive.
Attachments:
FinCmte20230419A10RenaissanceSA.pdf
33
34
35
36
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of $89,000.
This amount represents funds needed to hold the June 2023 Dual Primary Election. Local
funds are required.
Attachments:
FinCmte20230419A11JunePrimarySA.pdf
37
38
39
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Action Items
Title: The Airport Executive Director requests an FY 2024 Airport Capital Fund
appropriation in the amount of $4,928,178.
These amounts represent the FY 2024 Airport Capital budget, less carry forwards. No local
funds are required.
Attachments:
FinCmte20230419A12FY24AirportCapital.pdf
40
41
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer Report for March 2023.
Attachments:
FinCmte20230419B1TxfRpt.pdf
42
Page 1 of 2
BUDGET TRANSFERS MARCH 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
3/8/2023 BOARD OF SUPERVISORS ALARM MONITORING AT OLD AYLOR SCHOOL 1101 5506 000 000 (140.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 000 140.00
3/8/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE VACUUM PUMP OIL PIT AT MILLWOOD FIRE STATION 4304 3010 000 005 (1,400.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 021 1,400.00
3/9/2023 BOARD OF SUPERVISORS INSUFFICIENT FUNDS TO COVER MEALS FOR BOARD OF SUPERVISORS MEETINGS 1101 5506 000 000 (1,000.00)
BOARD OF SUPERVISORS 1101 5413 000 000 1,000.00
COUNTY ADMINISTRATOR 1201 5506 000 000 (300.00)
COUNTY ADMINISTRATOR 1201 5411 000 000 300.00
3/9/2023 CIRCUIT COURT JURY PARKING 2101 3010 000 000 5,000.00
CIRCUIT COURT 2101 3010 000 002 (5,000.00)
3/14/2023 SHERIFF ELECTRONIC CONTROL PANEL FOR INTERVIEW ROOM 3102 3004 000 002 (2,700.00)
SHERIFF 3102 3004 000 003 2,700.00
3/14/2023 INFORMATION TECHNOLOGY SHERIFF ONTARIO LEASE YEAR 5 1220 5401 000 004 (95,474.26)
SHERIFF 3102 9001 000 000 95,474.26
3/16/2023 BOARD OF SUPERVISORS CRADLE POINT MODEM FOR OLD AYLOR SCHOOL 1101 5506 000 000 (950.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5401 000 090 950.00
3/17/2023 HUMAN RESOURCES COST OF KONICA RENTAL /EXPENSES 1203 5401 000 000 (3,000.00)
HUMAN RESOURCES 1203 9001 000 000 3,000.00
3/17/2023 HUMAN RESOURCES PRINTING OF BUSINESS CARD 1203 5506 000 000 (100.00)
HUMAN RESOURCES 1203 3006 000 000 100.00
3/17/2023 PARKS AND RECREATION ADMINISTRATION TO COVER BACKGROUND SCREENING 7101 5413 000 000 (1,472.00)
PARKS AND RECREATION ADMINISTRATION 7101 5415 000 000 1,472.00
3/20/2023 PUBLIC SAFETY COMMUNICATIONS TO COVER FY23 INVOICES/CONTRACTS 3506 5407 000 000 (10,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 3005 000 000 10,000.00
3/20/2023 PUBLIC SAFETY COMMUNICATIONS INVOICE FOR NEW MEMBERSHIP 3506 5401 000 000 (25.00)
PUBLIC SAFETY COMMUNICATIONS 3506 5801 000 000 25.00
3/20/2023 FIRE AND RESCUE OFFSET OVERTIME COST DUE TO VACANCIES 3505 1001 000 167 (18,677.00)
FIRE AND RESCUE 3505 1005 000 000 18,677.00
FIRE AND RESCUE 3505 1001 000 168 (18,677.00)
FIRE AND RESCUE 3505 1005 000 000 18,677.00
FIRE AND RESCUE 3505 1001 000 153 (28,944.48)
FIRE AND RESCUE 3505 1005 000 000 28,944.48
FIRE AND RESCUE 3505 1001 000 132 (10,278.77)
FIRE AND RESCUE 3505 1005 000 000 10,278.77
FIRE AND RESCUE 3505 1001 000 089 (11,857.50)
FIRE AND RESCUE 3505 1005 000 000 11,857.50
FIRE AND RESCUE 3505 1001 000 064 (13,274.85)
FIRE AND RESCUE 3505 1005 000 000 13,274.85
FIRE AND RESCUE 3505 1001 000 125 (14,247.68)
FIRE AND RESCUE 3505 1005 000 000 14,247.68
3/20/2023 PLANNING TO COVER MORE THAN NORMAL LARGE MAILINGS(NELUP) 8101 5506 000 000 (2,000.00)
PLANNING 8101 5204 000 000 2,000.00
3/20/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE VACUUM PUMP OIL PIT AT ROUND HILL FIRE STATION 4304 3004 000 009 (700.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 007 70.00
3/21/2023 COUNTY OFFICE BUILDINGS PUBLIC SAFETY BUILDING SIDEWALK REPAIR 4304 8900 000 005 7,697.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (7,697.00)
3/23/2023 COMMISSIONER OF THE REVENUE JD POWER VALUATION SERVICES 1209 3002 000 000 500.00
COMMISSIONER OF THE REVENUE 1209 3002 000 000 1,603.00
COMMISSIONER OF THE REVENUE 1209 3002 000 000 151.00
COMMISSIONER OF THE REVENUE 1209 3002 000 000 400.00
COMMISSIONER OF THE REVENUE 1209 5204 000 000 (2,000.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 2,000.00
COMMISSIONER OF THE REVENUE 1209 3002 000 000 222.00
COMMISSIONER OF THE REVENUE 1209 3002 000 000 1,000.00
COMMISSIONER OF THE REVENUE 1209 5801 000 000 (1,600.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 1,600.00
COMMISSIONER OF THE REVENUE 1209 5401 000 000 (1,800.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 1,800.00
COMMISSIONER OF THE REVENUE 1209 5411 000 000 (1,200.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 1,200.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 (500.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 3004 000 002 (1,603.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 3010 000 000 (151.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 4003 000 002 (400.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5305 000 000 (222.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5400 000 000 (1,000.00)
3/23/2023 ELECTORAL BOARD AND OFFICIALS SNACKS FOR EVENING MEETING 1301 5413 000 000 42.45
REGISTRAR 1302 5401 000 000 (42.45)
3/28/2023 OTHER FOR GRADING WORK AT BOWMAN LAKE PER DCR LETTER 1224 3002 000 000 (25,000.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 8900 000 001 25,000.00
3/28/2023 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME COSTS 7104 1003 000 000 (77.46)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 77.46
SHERANDO PARK 7110 1003 000 000 (107.42)
SHERANDO PARK 7110 1005 000 001 107.42
3/30/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS TO COVER HEATING AT SUNNYSIDE 4304 3010 000 052 (1,500.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5102 000 052 1,500.00
3/30/2023 ELECTORAL BOARD AND OFFICIALS PURCHASNING (2) NEW PRINTERS 1301 3010 000 000 (5,585.00)
ELECTORAL BOARD AND OFFICIALS 1301 5401 000 000 5,585.00
3/30/2023 ANIMAL SHELTER TO SUPPLEMENT LINE ITEM FOR REMAINDER OF FY23 4305 5413 000 000 (1,000.00)
43
Page 2 of 2
BUDGET TRANSFERS MARCH 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
ANIMAL SHELTER 4305 5407 000 000 1,000.00
3/31/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE PUBLIC SERVICE BUILDING PARKING LOT REPAIRS 4304 8900 000 005 145,902.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (145,902.00)
3/31/2023 DSS ADMINISTRATION RECLASS OVERTIME 5316 1005 000 000 23,390.00
DSS ADMINISTRATION 5316 1001 000 000 (23,390.00)
4/5/2023 PUBLIC SAFETY COMMUNICATIONS COVER OVERTIME FOR REMAINDER OF YEAR 3506 1001 000 004 (5,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 5,000.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 007 (10,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 10,000.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 010 (10,000.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1005 000 000 10,000.00
4/5/2023 FIRE AND RESCUE TO COVER COST OF REPAIR & MAINTENANCE SUPPLIES 3505 3004 000 001 (10,000.00)
FIRE AND RESCUE 3505 5407 000 000 10,000.00
4/5/2023 FIRE AND RESCUE TO COVER COSTS OF VEHICLE REPAIR AND MAINTENANCE 3505 3004 000 001 (10,000.00)
FIRE AND RESCUE 3505 3004 000 002 10,000.00
4/5/2023 FIRE AND RESCUE TO COVER EMERGENCY LIGHTING ON 2022 F150 4X4 TRUCK 3505 3004 000 001 (574.27)
FIRE AND RESCUE 3505 8005 000 000 574.27
4/5/2023 FIRE AND RESCUE TO COVER VEHICLE MAINTENANCE SUPPLIES 3505 3004 000 001 (12,000.00)
FIRE AND RESCUE 3505 5408 000 000 12,000.00
4/5/2023 INFORMATION TECHNOLOGY TO PAY INVOICES IN OFFICE SUPPLIES 1220 3005 000 000 (1,000.00)
INFORMATION TECHNOLOGY 1220 5401 000 000 1,000.00
44
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending March 31, 2023.
Attachments:
FinCmte20230419B2FinStmts.pdf
45
County of Frederick
General Fund
MARCH 31, 2023
ASSETS FY23 FY22 Increase
3/31/23 3/31/22 (Decrease)
Cash and Cash Equivalents 32,692,373.67 34,546,529.57 (1,854,155.90)*A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 377,851.20 386,621.62 (8,770.42)
Taxes, Commonwealth,Reimb.P/P 10,474,052.18 8,569,217.08 1,904,835.10
Streetlights 763.61 607.29 156.32
Miscellaneous Charges 20,587.05 21,534.52 (947.47)
Prepaid Postage 4,955.22 3,395.86 1,559.36
GL controls (est.rev / est. exp)(27,995,566.30)(29,097,915.29)1,102,348.99 (1) Attached
TOTAL ASSETS 15,576,571.63 14,431,545.65 1,145,025.98
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,526,742.87 85,061.00
Performance Bonds Payable 1,457,162.03 1,048,922.23 408,239.80
Taxes Collected in Advance 748,071.22 338,904.00 409,167.22 *B
Deferred Revenue 10,550,303.70 8,646,224.31 1,904,079.39 *C
TOTAL LIABILITIES 14,367,340.82 11,560,793.41 2,806,547.41
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 2,411,944.41 2,845,984.74 (434,040.33)(2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 536,383.58 530,887.25 5,496.33
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 179,554.75 195,802.97 (16,248.22)
VDOT Revenue Sharing 436,270.00 436,270.00 0.00
Undesignated Adjusted Fund Balance (12,631,918.70)(8,765,064.17)(3,866,854.53)(4) Attached
TOTAL EQUITY 1,209,230.81 2,870,752.24 (1,661,521.43)
TOTAL LIAB. & EQUITY 15,576,571.63 14,431,545.65 1,145,025.98
NOTES:
*A Cash decrease includes an increase in revenue, expenditures, transfers, and a decrease in 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.
46
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 237,843,193 213,704,399 24,138,794
Appropriations (137,863,403) (127,136,432) (10,726,971)
Est. Transfers to Other Funds (130,387,300) (118,511,867) (11,875,433)
Encumbrances 2,411,944 2,845,985 (434,040)
Total (27,995,566) (29,097,915) 1,102,349
(2) General Fund Purchase Orders 3/31/23
Amount
County Office Buildings 50,709.00 35 Ton Rooftop Unit
37,268.00 Cooling Tower Support Steel Repair/County Administration Building
145,026.00 Vehicle Exhaust Removal System Millwood Station
7,697.00 Repair Sidewalk Public Safety Building
16,673.00 Chiller Roof Replacement
116,420.00 Roof Replacement County Administration Building
Fire and Rescue 117,722.20 Uniforms
12,184.00 Pump,Hose,Ladder,Aerial Testing
515.06 Swift Water Team Purchases
33,440.99 Vehicle Emergency Lighting and Equipment
9,373.76 RTF Supples
9,149.64 IV Pumps
7,162.94 Medical Supplies
IT 1,974.24 Cisco Catalyst
58,721.09 PC Refresh 22-23
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
14,937.90 Ventrac Reel Mower
45,747.00 (3) Hustler 72" Super Z Hyper Drive Mower
21,045.90 Race T-Shirts(Apple Blossom and Trails)
276,953.00 Main Playground Replacement Clearbrook Park
16,408.00 Race Awards
86,324.83 Sherando Park Abex Playground Replacement W/Installation
Public Safety 31,000.00 Emergency Radio Equipment Replacement Relocation
Registrar 5,585.00 (2) Ballot on Demand Printers
Sheriff 9,781.05 Body Armour and Carriers
11,745.90 Ammunition
6,448.00 Dry Suits for Diving
511,130.20 (13) Ford Police Interecptors
296,125.72 Uplifting for New Vehicles
10,058.48 (22) Smith & Wesson Night Sight
144,551.10 Uplifting for New Vehicles
7,070.00 (10) Portable Motorola Radios
29,075.00 (25) Mobile Printers and (20) L-Tron Scanners
Total 2,411,944.41 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 3/31/23 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 3/23 45,119,982.33
Revenue 3/23 143,834,221.28
Expenditure 3/23 (84,797,844.02)
Transfers 3/23 (116,788,278.29)
Ending Balance 3/23 (12,631,918.70)
47
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
MARCH 31, 2023
FY23 FY22 YTD
REVENUES: 3/31/23 3/31/22 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 78,285,040.99 71,639,331.59 6,645,709.40 (1)
Other local taxes 48,934,660.00 32,615,179.28 31,525,280.53 1,089,898.75 (2)
Permits & Privilege fees 2,146,385.00 2,695,539.11 1,849,130.42 846,408.69 (3)
Revenue from use of money
and property 450,018.00 3,706,795.13 419,691.93 3,287,103.20 (4)
Charges for Services 4,252,660.00 2,333,645.78 2,239,631.98 94,013.80
Miscellaneous 611,788.61 952,515.63 485,480.09 467,035.54
Recovered Costs 2,144,249.00 1,712,672.16 1,881,642.95 (168,970.79)(5)
Proffers 0.00 1,186,438.79 2,718,983.31 (1,532,544.52)(5)
Intergovernmental:
Commonwealth 19,173,431.24 20,315,441.92 15,075,935.83 5,239,506.09 (6)
Federal 100,000.86 30,952.49 38,180.03 (7,227.54)(7)
Transferred from County Capital 0.00 0.00 1,400,432.00 (1,400,432.00)
Transferred from the Cares Act 0.00 0.00 1,509,000.00 (1,509,000.00)
TOTAL REVENUES 237,843,192.71 143,834,221.28 130,782,720.66 13,051,500.62
EXPENDITURES:
General Administration 26,750,855.03 22,235,403.36 12,627,564.23 9,607,839.13
Judicial Administration 3,535,777.14 2,419,113.56 2,299,880.18 119,233.38
Public Safety 56,283,823.68 39,832,654.15 37,316,718.64 2,515,935.51
Public Works 8,541,685.55 4,718,687.75 4,076,478.97 642,208.78
Health and Welfare 12,858,427.00 7,444,538.51 7,223,543.16 220,995.35
Education 55,000.00 27,500.00 60,981.00 (33,481.00)
Parks, Recreation, Culture 11,294,210.57 6,178,595.57 4,997,968.07 1,180,627.50
Community Development 2,536,690.41 1,941,351.12 1,872,378.00 68,973.12
TOTAL EXPENDITURES 121,856,469.38 84,797,844.02 70,475,512.25 14,322,331.77 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 146,394,234.04 116,788,278.29 110,706,552.80 6,081,725.49 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (30,407,510.71)(57,751,901.03)(50,399,344.39)7,352,556.64
Fund Balance per General Ledger 45,119,982.33 41,634,280.22 3,485,702.11
Fund Balance Adjusted to reflect (12,631,918.70)(8,765,064.17)(3,866,854.53)
Income Statement 3/31/23
`
48
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 37,511,597 36,595,797 915,800
Public Services 1,552,954 1,333,883 219,071
Personal Property 37,371,769 32,044,314 5,327,455
Penalties and Interest 1,424,704 1,216,432 208,271
Credit Card Chgs./Delinq.Advertising 20,332 28,667 (8,335)
Adm.Fees For Liens&Distress 403,685 420,238 (16,553)
78,285,041 71,639,332 6,645,709
(2) Other Local Taxes
Local Sales and Use Tax 12,675,793.90 12,054,418.11 621,375.79
Communications Sales Tax 548,537.63 569,535.87 (20,998.24)
Utility Taxes 2,606,626.40 2,525,850.11 80,776.29
Business Licenses 8,882,327.06 8,427,271.46 455,055.60
Auto Rental Tax 165,051.41 145,148.62 19,902.79
Motor Vehicle Licenses Fees 566,736.22 602,191.82 (35,455.60)
Recordation Taxes 1,838,089.46 2,308,634.64 (470,545.18)
Meals Tax 4,432,685.37 4,066,292.54 366,392.83
Lodging Tax 884,343.84 810,862.94 73,480.90
Street Lights 10,925.89 11,084.42 (158.53)
Star Fort Fees 4,062.10 3,990.00 72.10
Total 32,615,179.28 31,525,280.53 1,089,898.75
(3)Permits&Privileges
Dog Licenses 24,606.00 27,737.00 (3,131.00)
Land Use Application Fees 10,000.00 6,150.00 3,850.00
Transfer Fees 2,540.02 3,255.75 (715.73)
Development Review Fees 350,067.71 456,390.44 (106,322.73)
Building Permits 1,264,532.56 855,589.63 408,942.93 *3
2% State Fees 7,243.94 7,666.60 (422.66)
Electrical Permits 572,215.00 121,126.00 451,089.00 *3
Plumbing Permits 21,706.88 18,117.00 3,589.88
Mechanical Permits 77,001.00 84,287.00 (7,286.00)
Sign Permits 4,375.00 4,100.00 275.00
Land Disturbance Permits 352,001.00 255,461.00 96,540.00 *3
Institutional Inspections Permit 7,550.00 6,150.00 1,400.00
Septic Haulers Permit - 200.00 (200.00)
Sewage Installation License 300.00 300.00 -
Transfer Development Rights 1,400.00 2,400.00 (1,000.00)
Small Cell Tower Permit - 200.00 (200.00)
Total 2,695,539.11 1,849,130.42 846,408.69
(4) Revenue from use of
Money 3,612,861.24 170,944.75 3,441,916.49 *1
Property 93,933.89 248,747.18 (154,813.29) *2
Total 3,706,795.13 419,691.93 3,287,103.20
*1 The Federal Funds rate has gone from .25 to 4.57 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.
49
(5) Recovered Costs FY23 FY22 Increase/Decrease
3/31/23 3/31/22
Recovered Costs Treasurer's Office 74,376.00 816.00 73,560.00
Recovered Costs Social Services 41,267.24 56,433.13 (15,165.89)
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 397,172.35 384,662.75 12,509.60
Recovered Cost Fire Companies 177,389.17 175,620.57 1,768.60
Recovered Costs Sheriff 107,200.00 123,100.00 (15,900.00)
Recovered Cost Cares Act - 305,999.32 (305,999.32)
Reimbursement Circuit Court 5,995.57 6,147.55 (151.98)
Reimbursement Public Works 844.52 650.00 194.52
Clarke County Container Fees 55,778.53 58,568.75 (2,790.22)
City of Winchester Container Fees 51,518.79 45,798.47 5,720.32
Refuse Disposal Fees 103,463.16 95,428.95 8,034.21
Recycling Revenue 8,630.80 13,303.60 (4,672.80)
Sheriff Restitution 354.70 - 354.70
Container Fees Bowman Library 1,980.95 1,576.23 404.72
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 14,323.76 12,393.87 1,929.89
Gasoline Tax Refund-VPA 19,026.79 - 19,026.79
Reimb.Task Force 58,840.51 57,920.46 920.05
Sign Deposits - 500.00 (500.00)
Reimb. Elections 11,382.51 3,770.00 7,612.51
Westminister Canterbury Lieu of Tax 19,692.00 39,384.00 (19,692.00)
Labor-Grounds Maint.Fred.Co. Schools 272,652.20 201,846.17 70,806.03
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 4,566.93 6,951.94 (2,385.01)
Reimb. Sheriff 12,211.07 8,682.83 3,528.24
Subtotal Recovered Costs 1,712,672.16 1,881,642.75 (168,970.59)
Proffers Fire Department - 30,000.00 (30,000.00) *1
Proffers Other - 1,141,128.00 (1,141,128.00) *2
Proffer Dogwwod Village-Parks&Recreation - 7,485.59 (7,485.59)
Proffer Soverign Village - 29,269.84 (29,269.84)
Proffer Snowden Bridge 450,168.90 718,435.74 (268,266.84)
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 14,000.00 (8,250.00)
Proffer The Village at Middletown 194,281.89 - 194,281.89
Proffer Newtown Landing - 510,336.64 (510,336.64)
Proffer Senseny Village 60,000.00 - 60,000.00
Subtotal Proffers 1,186,438.79 2,718,983.31 (1,532,544.52)
Grand Total 2,899,110.95 4,600,626.06 (1,701,515.11)
*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
discreation for transportation improvements related to the extension of Renaissance Drive.
50
(6) Commonwealth Revenue FY23 FY22
3/31/2023 3/31/2022 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 136,137.40 60,968.49 75,168.91
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.438,986.03 418,459.04 20,526.99
Shared Expenses Sheriff 2,178,544.96 2,147,137.78 31,407.18
Shared Expenses Comm.of Rev.188,784.28 162,865.75 25,918.53
Shared Expenses Treasurer 147,195.41 139,966.07 7,229.34
Shared Expenses Clerk 376,745.02 344,380.33 32,364.69
Public Assistance Grants 4,001,289.16 3,859,432.20 141,856.96
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 1,143.33 658.30 485.03
Four-For-Life Funds 101,536.24 94,369.60 7,166.64
DMV Grant Funding 7,367.64 14,960.43 (7,592.79)
State Grant Emergency Services 133,736.79 101,531.00 32,205.79
Sheriff's State Grants 100,440.26 92,346.44 8,093.82
Parks State Grants 5,766.00 23,900.00 (18,134.00)
JJC Grant Juvenile Justice 98,520.00 96,270.00 2,250.00
Rent/Lease Payments 173,398.77 201,047.76 (27,648.99)
State Reimb.Economic Development 5,000,000.00 - 5,000,000.00 *1
Spay/Neuter Assistance-State 3,082.91 2,547.78 535.13
Wireless 911 Grant 201,736.99 225,475.46 (23,738.47)
State Forfeited Asset Funds 21,724.66 11,753.73 9,970.93
Victim Witness-Commonwealth Office 52,347.47 43,457.12 8,890.35
State Funds-Communications Center - 129,634.88 (129,634.88)
Forest Sustainability Funds 1,645.62 - 1,645.62
Total 20,315,441.92 15,075,935.83 5,239,506.09
*1 VA Dept. of Commerce EDA Incentive for Airport Terminal Project.
51
County of Frederick
General Fund
March 31, 2023
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 30,952.49 37,137.91 (6,185.42)
Emergency Services Grant -Federal - 200.00 (200.00)
Federal Forfeited Assets-Treasury - 842.12 (842.12)
Total 30,952.49 38,180.03 (7,227.54)
(8) Expenditures
Expenditures increased $14.3 million. General Administration increased $9.6 million and
includes the $4.6 million PP Rebate and $5 million for the EDA Incentive Grant for the
Winchester Regional Airport Terminal Project. Public Safety increased $1.7 million and
includes an increase of $1.5 million for the local contribution to the Jail. Parks and Recreation
increased $1.1 million and includes Abrams Creek Trail schematic design, Clearbrook Park
pickleball court pad and access trail, and the Sherando Park playground Equipment.
Transfers increased. $6,081,725.49. See chart below:
(9) Transfers Increased $6,081,725.49 FY23 FY22 Increase/Decrease
Transfer to School Operating Fund 72,692,890.41 71,187,106.75 1,505,783.66 *1
Transfer to Debt Service Schools 13,557,688.50 13,557,688.50 -
Transfer to Transportation Fund 7,988,875.00 - 7,988,875.00
Transfer to Debt Service County 1,891,220.40 1,783,329.50 107,890.90 *2
Transfer to School Operating Capital 1,023,546.00 - 1,023,546.00
Operational Transfers (118,115.59) (124,070.68) 5,955.09
Reserve for Merit/COLA Increases 3,325.04 2,776.19 548.85
Operational Contingency 162,226.53 (1,800,277.46) 1,962,503.99 *3
Reserve for Capital 19,586,622.00 26,100,000.00 (6,513,378.00)
116,788,278.29 110,706,552.80 6,081,725.49
*1 School Operating FY23 includes $836,679.21 C/F Encumbrances and $266,148.45 unspent
restricted funds. Additionally, $71,590,062.75 for 75% of the School Operating. FY22 includes
$1,064,170.38 C/F Encumbrances, $454,276.12 unspent restricted funds, and $69,668,660.25
for 75% 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.
52
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
March 31, 2023
ASSETS FY23 FY22 Increase
3/31/23 3/31/22 (Decrease)
Cash 14,284,869.69 11,038,549.21 3,246,320.48 *1
Receivable Arrears Pay Deferred 99,351.73 110,384.38 (11,032.65)
GL controls(est.rev/est.exp)(1,050,547.36)(2,666,599.68)1,616,052.32
TOTAL ASSETS 13,333,674.06 8,482,333.91 4,851,340.15
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 370,674.98 54,788.57 315,886.41
Undesignated
Fund Balance 9,471,784.42 5,138,674.53 4,333,109.89 *2
0.00
TOTAL EQUITY 9,842,459.40 5,193,463.10 4,648,996.30
TOTAL LIABILITY & EQUITY 13,333,674.06 8,482,333.91 4,851,340.15
NOTES:
*1 Cash increased $3,246,320.48. Refer to the following page for comparative statement of revenue
expenditures and changes in fund balance.
*2 Fund balance increased $4,333,109.89. 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 $5,191,497.35.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:22,749.25
Compensation Board Reimbursement 3/23 638,540.37
Total 661,289.62
53
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
March 31, 2023
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:3/31/23 3/31/22 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 373.30 315.30 58.00
Interest 20,000.00 115,009.38 8,167.39 106,841.99
Salvage and Surplus - - 4,675.00 (4,675.00)
Supervision Fees 49,163.00 17,327.75 15,382.50 1,945.25
Drug Testing Fees 300.00 480.00 360.00 120.00
Work Release Fees 348,000.00 208,651.14 200,289.30 8,361.84
Federal Bureau Of Prisons 0.00 1,100.00 495.00 605.00
Local Contributions 9,100,845.00 9,100,845.00 7,883,470.00 1,217,375.00
Miscellaneous 18,000.00 16,009.17 10,143.86 5,865.31
Phone Commissions 550,000.00 391,612.80 361,253.64 30,359.16
Food & Staff Reimbursement 68,000.00 45,106.09 44,055.38 1,050.71
Elec.Monitoring Part.Fees 87,000.00 7,730.83 34,237.51 (26,506.68)
Share of Jail Cost Commonwealth 1,415,000.00 651,064.49 758,111.24 (107,046.75)
Medical & Health Reimb.65,000.00 30,533.86 209,304.04 (178,770.18)
Shared Expenses CFW Jail 6,150,000.00 4,556,301.24 4,466,898.33 89,402.91
State Grants 314,016.00 174,063.00 167,449.00 6,614.00
DOC Medical Reimb.0.00 1,098.40 0.00 1,098.40
Local Offender Probation 370,005.00 197,015.00 183,381.00 13,634.00
Pretrial Expansion Grant 346,865.00 130,177.00 82,203.00 47,974.00
Transfer Funds/CARES/ARPA 0.00 156,000.00
Transfer From General Fund 7,258,753.00 7,258,753.00 5,788,868.00 1,469,885.00
TOTAL REVENUES 26,160,947.00 22,903,251.45 20,375,059.49 2,684,191.96
EXPENDITURES:27,582,169.34 17,711,754.10 18,461,575.30 (749,821.20)
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)5,191,497.35 1,913,484.19 3,278,013.16
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,225,190.34 1,055,096.73
Fund Balance Adjusted To Reflect 9,471,784.42 5,138,674.53 4,333,109.89
Income Statement 3/31/23
54
County of Frederick
Fund 12 Landfill
March 31, 2023
FY23 FY22 Increase
ASSETS 3/31/23 3/31/22 (Decrease)
Cash 43,427,646.72 38,370,974.59 5,056,672.13
Receivables:
Accounts Receivable
Fees 804,516.49 750,179.42 54,337.07 *1
Receivable Arrears Pay Deferred 15,314.30 16,814.14 (1,499.84)
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 61,005,753.27 57,656,225.06 3,349,528.21
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 14,967,392.18 25,756.41 *2
Deferred Revenue Misc.Charges 0.00 0.00 0.00
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,237,683.37 15,222,639.03 13,768.34
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 35,192,675.90 32,575,144.03 2,617,531.87 *4
TOTAL EQUITY 45,768,069.90 42,433,586.03 3,334,483.87
TOTAL LIABILITY AND EQUITY 61,005,753.27 57,656,225.06 3,349,528.21
NOTES:
*1 Landfill receivables increased $54,337.07. Landfill fees at 3/23 were $789,433.78 compared to $775,471.10
at 3/22 for an increase of $13,962.68. Delinquent fees at 3/23 were $62,306.57 compared to $22,999.84 at
3/22 for an increase of $39,306.73.
*2 Remediation increased $25,756.41 that includes $17,918.00 for post closure and $7,838.41 in interest.*3 The encumbrance balance at 3/31/23 was $716,952.00 for (2) CAT 963 track loaders.
*4 Fund balance increased $2,617,531.87. 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 $4,416,634.74
year to date revenue less expenses.
55
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceMarch 31, 2023
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 3/31/23 3/31/22 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 3,385.55 4,692.38 (1,306.83)
Interest on Bank Deposits 50,000.00 592,160.35 21,829.15 570,331.20
Salvage and Surplus 130,000.00 140,374.11 169,590.74 (29,216.63)
Sanitary Landfill Fees 7,934,550.00 5,926,939.62 5,729,579.32 197,360.30
Charges to County 0.00 479,848.41 504,711.39 (24,862.98)
Charges to Winchester 0.00 180,601.15 159,685.40 20,915.75
Tire Recycling 431,000.00 280,058.21 203,638.42 76,419.79
Reg.Recycling Electronics 80,000.00 30,105.00 27,110.00 2,995.00
Greenhouse Gas Credit Sales 10,000.00 93,935.93 5,195.86 88,740.07
Miscellaneous 14,921.00 8,739.00 8,689.00 50.00
Refunds Other 0.00 14,943.88 0.00 14,943.88
Renewable Energy Credits 189,216.00 87,330.00 96,285.00 (8,955.00)
Landfill Gas To Electricity 302,746.00 376,625.64 366,466.42 10,159.22
Transfer from CARES/ARPA 81,000.00
TOTAL REVENUES 9,142,433.00 8,215,046.85 7,378,473.08 917,573.77
Operating Expenditures 12,025,715.80 3,432,201.27 3,849,768.61 (417,567.34)
Capital Expenditures 4,177,417.62 366,210.84 3,046,498.69 (2,680,287.85)
TOTAL Expenditures 16,203,133.42 3,798,412.11 6,896,267.30 (3,097,855.19)
Excess(defiency)of revenue over
expenditures (7,060,700.42)4,416,634.74 482,205.78 3,934,428.96
Fund Balance Per General Ledger 30,776,041.16 32,092,938.25 (1,316,897.09)
FUND BALANCE ADJUSTED 35,192,675.90 32,575,144.03 2,617,531.87
56
Finance Committee
Agenda Item Detail
Meeting Date: April 19, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides an FY 2023 Fund Balance Report ending April 13, 2023.
Attachments:
FinCmte20230419B3FundBalanceRpt.pdf
57
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)
Special election Gainesboro (21,000)
COR refund ‐ Builders First (109,028)
COR refund ‐ Gelco Fleet (33,212)
COR refund ‐ DRB Group (18,003)
(24,499,488)
Fund Balance, April 13, 2023 44,977,743
County of Frederick, VA
Report on Unreserved Fund Balance
Ending April 13, 2023
58