FinCmteAgendaPkt20230517A.Action Items
A.1.The Landfill Manager requests a Landfill fund supplemental
appropriation in the amount of $2,784.85.
This amount represents an auto insurance claim and will be used for repairs.
No local funds required.
A.2.The IT Director requests an FY 2024 General Fund supplemental
appropriation in the amount not to exceed $168,200.
This amount represents a carry forward of unspent funds at the end of FY
2023 for the CAMA software project for the Commissioner of the Revenue.
A.3.The VJCCCA Director requests an FY 2024 General Fund supplemental
appropriation in the amount of $158,798.
This amount represents the budget for FY 2024 that was not submitted. Local
funds in the amount of $30,440 are required.
A.4.The Sheriff requests a General Fund supplemental appropriation in the
amount of $2,838.78.
This amount represents an auto insurance claim and will be used for repairs.
No local funds required.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, MAY 17, 2023
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
FIRST FLOOR CONFERENCE ROOM
107 N. KENT STREET, WINCHESTER, VA 22601
FinCmte20230517A1LandfillAutoClaim.pdf
FinCmte20230517A2CAMASoftwareCF.pdf
FinCmte20230517A3VJCCCAFY24Budget.pdf
FinCmte20230517A4SheriffAutoClaim.pdf
1
A.5.The Sheriff requests a General Fund supplemental appropriation in the
amount of $250.
This amount represents a donation to be used toward the building at the
impound lot. No local funds required.
A.6.The Sheriff requests a General Fund supplemental appropriation in the
amount of $39,179.79.
This amount represents reimbursements from the DEA, Drug Task Force and
Secret Services to be used for overtime and digital forensic equipment. No
local funds required.
A.7.The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $27,409.70.
This amount represents a property damage claim due to storm damage to the
roof of the Administration Building. No local funds required.
A.8.The Director of Elections requests a General Fund supplemental
appropriation in the amount of $12,000.
This amount represents funds need to move 3 precincts for the June 2023
Republican primary election. Local funds are required.
B.Items For Information Only
B.1.The Finance Director provides a Fund 10 Transfer Report for April 2023.
B.2.The Finance Director provides financial statements ending April 30, 2023.
B.3.The Finance Director provides an FY 2023 Fund Balance Report ending May
11, 2023.
B.4.The June 2023 Finance Committee meeting has been canceled.
FinCmte20230517A5Donation.pdf
FinCmte20230517A6FedReimb.pdf
FinCmte20230517A7RoofInsClaim.pdf
FinCmte20230517A8JunePrimary.pdf
FinCmte20230517B1BudgetTxfAPRIL2023.pdf
FinCmte20230517B2FinStmtsAPRIL2023.pdf
FinCmte20230517B3FundBalance.pdf
2
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Landfill Manager requests a Landfill fund supplemental appropriation in the
amount of $2,784.85.
This amount represents an auto insurance claim and will be used for repairs. No local funds
required.
Attachments:
FinCmte20230517A1LandfillAutoClaim.pdf
4
5
6
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The IT Director requests an FY 2024 General Fund supplemental appropriation in
the amount not to exceed $168,200.
This amount represents a carry forward of unspent funds at the end of FY 2023 for the CAMA
software project for the Commissioner of the Revenue.
Attachments:
FinCmte20230517A2CAMASoftwareCF.pdf
7
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 Carry Forward Funds for CAMA Software Project
Date: May 9, 2023
The Information Technology Department requests to carry forward funds for the Commissioner of Revenue
CAMA software migration project to cover any unspent funds not to exceed $168,200 to complete any
project items that remain at the end of the fiscal year.
Sincerely,
Scott Varner
Scott Varner
County of Frederick
Director of Information Technology
107 North Kent Street, Winchester, Virginia 22601-5039
8
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The VJCCCA Director requests an FY 2024 General Fund supplemental
appropriation in the amount of $158,798.
This amount represents the budget for FY 2024 that was not submitted. Local funds in the
amount of $30,440 are required.
Attachments:
FinCmte20230517A3VJCCCAFY24Budget.pdf
9
10
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$2,838.78.
This amount represents an auto insurance claim and will be used for repairs. No local funds
required.
Attachments:
FinCmte20230517A4SheriffAutoClaim.pdf
11
12
13
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$250.
This amount represents a donation to be used toward the building at the impound lot. No local
funds required.
Attachments:
FinCmte20230517A5Donation.pdf
14
15
16
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$39,179.79.
This amount represents reimbursements from the DEA, Drug Task Force and Secret Services
to be used for overtime and digital forensic equipment. No local funds required.
Attachments:
FinCmte20230517A6FedReimb.pdf
17
18
19
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $27,409.70.
This amount represents a property damage claim due to storm damage to the roof of the
Administration Building. No local funds required.
Attachments:
FinCmte20230517A7RoofInsClaim.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: May 10, 2023
RE: Appropriation of Insurance Claim
This is a request for a General Fund supplemental appropriation in the amount of $27,409.70. This amount
represents the final 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.
Should you have any questions, please do not hesitate to contact me.
21
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of $12,000.
This amount represents funds need to move 3 precincts for the June 2023 Republican primary
election. Local funds are required.
Attachments:
FinCmte20230517A8JunePrimary.pdf
22
23
24
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer Report for April 2023.
Attachments:
FinCmte20230517B1BudgetTxfAPRIL2023.pdf
25
Page 1 of 1
BUDGET TRANSFERS APRIL 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
4/1/2023 DSS ADMINISTRATION TRANSFER FUNDS FOR DSS VEHICLE 5316 8005 000 000 35,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (35,000.00)
4/6/2023 OTHER LAKESIDE CODE CLEANUP 1224 5415 000 000 63,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (63,000.00)
4/7/2023 GENERAL ENGINEERING/ADMINISTRATION ADDITIONAL FUEL COST 4201 3004 000 002 (1,500.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 4003 000 002 1,500.00
4/7/2023 PUBLIC SAFETY ADMINISTRATION PURCHASING OF SUPPLIES 3506 3004 000 001 (4,000.00)
PUBLIC SAFETY ADMINISTRATION 3506 5413 000 000 4,000.00
4/7/2023 GENERAL ENGINEERING/ADMINISTRATION REPAIR OF CONFERENCE ROOM 4201 5401 000 000 (25.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 3004 000 001 25.00
4/7/2023 TREASURER TO COVER COST OF NEW DRIVE IN COUNTER 1213 3002 000 000 (2,500.00)
TREASURER 1213 5401 000 000 2,500.00
4/7/2023 ROAD ADMINISTRATION TO COVER ROAD ADMINISTRATION SHORTAGE MISSED INVOICE 2022 4102 3010 000 000 1,500.00
PLANNING 8101 5506 000 000 (1,500.00)
4/7/2023 COMMONWEALTH'S ATTORNEY TO FUND OTHER OPERATING SUPPLIES 2201 5401 000 000 (500.00)
COMMONWEALTH'S ATTORNEY 2201 5413 000 000 500.00
4/10/2023 PUBLIC SAFETY COMMUNICATION COVER FUEL COSTS INCURRED 3506 3004 000 001 (150.00)
PUBLIC SAFETY COMMUNICATION 3506 4003 000 002 150.00
4/10/2023 ANIMAL SHELTER SUPPLEMENT LINE ITEM FOR THE REMAINDER OF FY2023 4305 5506 000 000 (700.00)
ANIMAL SHELTER 4305 5402 000 001 700.00
4/13/2023 OTHER TO COVER ADDITIONAL WORK FOR BOWMAN LAKE PROJECT 1224 3002 000 000 (4,000.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 8900 000 001 4,000.00
4/13/2023 BOARD OF SUPERVISORS WINCHESTER STAR BOARD OF SUPERVISORS PUBLIC HEARING AD 1101 5506 000 000 (4,200.00)
BOARD OF SUPERVISORS 1101 3007 000 000 4,200.00
4/17/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE ELECTRIC HOOKUPS/PARKING LOT PRIOR TO PAVING 4304 8900 000 005 17,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (17,000.00)
4/19/2023 PUBLIC SAFETY COMMUNICATION COVER FUEL COSTS INCURRED 3506 3004 000 001 (450.00)
PUBLIC SAFETY COMMUNICATION 3506 4003 000 002 450.00
4/19/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS FOR GAS HEATING AT PUBLIC SERIVCE BUILDING 4304 3010 000 005 (3,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5102 000 005 3,000.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 052 (3,600.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5102 000 021 3,600.00
4/24/2023 FIRE AND RESCUE EQUIPMENT FIRE AND RESCUE F150 3505 8005 000 000 34,752.32
TRANSFERS/CONTINGENCY 9301 5890 000 000 (34,752.32)
4/25/2023 COUNTY ADMINISTRATOR PROMOTIONS 4/23 1201 1001 000 031 (1,672.29)
COUNTY ADMINISTRATOR 1201 1001 000 037 1,672.29
FIRE AND RESCUE 3505 1007 000 000 (208.00)
FIRE AND RESCUE 3505 1001 000 119 208.00
PARKS AND RECREATION ADMINISTRATION 7101 1001 000 012 (1,011.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 1001 000 015 1,011.00
4/25/2023 COMMONWEALTH'S ATTORNEY TO FUND TRAVEL 2201 5401 000 000 (2,500.00)
COMMONWEALTH'S ATTORNEY 2201 5506 000 000 2,500.00
4/26/2023 RECREATION CENTERS AND PLAYGROUNDS SUMMER UNIFORM NEEDS 7104 3010 000 000 (8,850.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 5410 000 000 8,850.00
4/26/2023 MANAGEMENT INFORMATION SYSTEMS TO COVER A SHORTAGE IN LINE ITEM 1222 5401 000 000 (29.00)
MANAGEMENT INFORMATION SYSTEMS 1222 5801 000 000 29.00
4/27/2023 ELECTORAL BOARD AND OFFICIALS INTEGRA SOFTWARE PURCHASE 1301 3010 000 000 (14,350.00)
ELECTORAL BOARD AND OFFICIALS 1301 5413 000 000 14,350.00
4/27/2023 RECREATION CENTERS AND PLAYGROUNDS SUMMER CAMP SHIRTS 7104 3010 000 000 (2,000.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 5410 000 000 2,000.00
4/28/2023 INFORMATION TECHNOLOGY COR CAMA SOFTWARE 1220 5411 000 000 209,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (209,000.00)
4/28/2023 INFORMATION TECHNOLOGY TO PAY FOR SHI SQL SERVER 1220 5411 000 000 9,200.00
INFORMATION TECHNOLOGY 1220 3005 000 000 (9,200.00)
5/2/2023 PUBLIC SAFETY COMMUNICATIONS COVER VEHICLE MAINTENANCE 3506 3004 000 001 (200.00)
PUBLIC SAFETY COMMUNICATIONS 3506 3004 000 002 200.00
5/2/2023 ELECTORAL BOARD AND OFFICIALS INTEGRA SOFTWARE PURCHASE 1301 3010 000 000 (19,350.00)
ELECTORAL BOARD AND OFFICIALS 1301 5411 000 000 19,350.00
5/2/2023 COMMISSIONER OF THE REVENUE PAYMENT OF BOARD OF EQUILIZATION SERVICES 1209 5506 000 000 (1,600.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 1006 000 000 1,600.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES TO ADJUST ADOPTION INCENTIVE 5317 5817 000 000 (2,000.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5820 000 000 2,000.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES TO ADJUST ADULT PROTECTIVE SERVICES 5317 5835 000 000 (15,200.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5895 000 000 15,200.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES TO ADJUST FOR PURCHASE OF VEHICLE 5316 5202 000 000 (6,771.75)
DEPARTMENT OF SOCIAL SERVICES 5316 8005 000 000 6,771.75
5/2/2023 DEPARTMENT OF SOCIAL SERVICES ADJUST PUBLIC ASSISTANCE LOCAL ONLY FUNDING 5317 5872 000 000 (5,000.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5819 000 000 5,000.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES TO ADJUST SNAPNET PS EXPENSE ALLOCATION 5317 5872 000 000 (5,000.00)
DEPARTMENT OF SOCIAL SERVICES 5317 5844 000 000 5,000.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES TO REALLOCATE SALARY FUNDS INTO OVERTIME/COMPMED 5316 1001 000 000 (23,390.00)
DEPARTMENT OF SOCIAL SERVICES 5316 1005 000 000 23,390.00
5/2/2023 DEPARTMENT OF SOCIAL SERVICES 5316 1001 000 000 (12,610.00)
DEPARTMENT OF SOCIAL SERVICES 5316 1005 000 000 12,610.00
5/4/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE INSTALL NEW LED LIGHTS IN BATHROOM AT ROUND HILL 4304 3010 000 005 (2,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 2,000.00
5/4/2023 COMMISSIONER OF THE REVENUE PUBLICATION OF NOTICE OF ADDITIONAL BOE HEARING 1209 5401 000 000 (443.00)
COMMISSIONER OF THE REVENUE 1209 3007 000 000 443.00
26
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending April 30, 2023.
Attachments:
FinCmte20230517B2FinStmtsAPRIL2023.pdf
27
County of Frederick
General Fund
APRIL 30, 2023
ASSETS FY23 FY22 Increase
4/30/23 4/30/22 (Decrease)
Cash and Cash Equivalents 29,901,838.44 34,362,747.94 (4,460,909.50)*A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 371,599.00 379,989.05 (8,390.05)
Taxes, Commonwealth,Reimb.P/P 9,100,276.36 166,548,388.58 (157,448,112.22)*B
Streetlights 751.61 23,529.30 (22,777.69)
Miscellaneous Charges 54,569.62 73,054.95 (18,485.33)
Prepaid Postage 1,489.53 6,186.07 (4,696.54)
GL controls (est.rev / est. exp)(30,570,619.76)(30,439,189.07)(131,430.69)(1) Attached
TOTAL ASSETS 8,861,459.80 170,956,261.82 (162,094,802.02)
LIABILITIES
Accrued Wages Payable 1,611,803.87 1,526,742.87 85,061.00
Performance Bonds Payable 1,447,763.94 1,272,148.33 175,615.61
Taxes Collected in Advance 839,969.92 77,080.46 762,889.46 *C
Deferred Revenue 9,210,498.91 166,699,838.71 (157,489,339.80)*D
TOTAL LIABILITIES 13,110,036.64 169,575,810.37 (156,465,773.73)
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 2,243,273.76 1,536,927.91 706,345.85 (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 5,842,327.67 5,106,217.71 736,109.96 (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 0.00 436,270.00 (436,270.00)
Undesignated Adjusted Fund Balance (15,726,912.70)(8,946,308.13)(6,780,604.57)(4) Attached
TOTAL EQUITY (4,248,576.84)1,380,451.45 (5,629,028.29)
TOTAL LIAB. & EQUITY 8,861,459.80 170,956,261.82 (162,094,802.02)
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 Timing of the Posting of the Tax Levy for Personal Property, Real Estate, Star Fort, and Street Lights.
*C Prepayment of taxes.
*D Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor vehicle
registration fees.
28
BALANCE SHEET
(1) GL Controls FY23 FY22 Inc/(Decrease)
Estimated Revenue 237,854,641 215,511,318 22,343,324
Appropriations (140,281,235) (128,975,567) (11,305,668)
Est. Transfers to Other Funds (130,387,300) (118,511,867) (11,875,433)
Encumbrances 2,243,274 1,536,928 706,346
Total (30,570,620) (30,439,188) (131,431)
(2) General Fund Purchase Orders 4/30/23
Amount
County Office Buildings 37,268.00 Cooling Tower Support Steel Repair/County Administration Building
83,580.00 Vehicle Exhaust Removal System Millwood Station
7,697.00 Repair Sidewalk Public Safety Building
17,100.00 Install Circuit Panel with Receptables for Block Heater at PSB for Parking Lot
140,625.00 Parking Lot Repair Public Safety Building
5,277.00 4 Loops to be cut-Exit and Entrance Gates Public Safety Building
Fire and Rescue 117,722.20 Uniforms
12,184.00 Pump,Hose,Ladder,Aerial Testing
515.06 Swift Water Team Purchases
(665.32) Vehicle Emergency Lighting and Equipment
9,373.76 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
Other 71,138.97 Lakeside Condo Renovation
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)
8,790.00 Clearbrook Park Pool Zero Depth Beach Entry Tile Replacement
21,916.90 Race T-Shirts(Apple Blossom and Trails)
276,953.00 Main Playground Replacement Clearbrook Park
14,008.00 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
8,086.30 Ammunition
6,448.00 Dry Suits for Diving
511,130.20 (13) Ford Police Interecptors
294,572.18 Uplifting for New Vehicles
10,058.48 (22) Smith & Wesson Night Sight
155,616.41 Uplifting for New Vehicles
7,070.00 (10) Portable Motorola Radios
Total 2,243,273.76 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance @ 4/30/23 4,044,273.57 60,349.82 406,251.20 1,331,453.08 5,842,327.67
Administration 11,865.76
Bridges 17,014.32
Historic Preservation 129,000.00
Library 376,631.00
Sheriff 141,372.00
Solid Waste 12,000.00
Stop Lights 52,445.00
Road Imp.&Transportation 591,125.00
Total Other Proffers 1,331,453.08
(4) Fund Balance Adjusted
Beginning Balance 4/23 44,907,742.52
Revenue 4/23 150,213,638.55
Expenditures 4/23 (92,117,675.28)
Transfers 4/23 (118,730,618.49)
Ending Balance 4/23 (15,726,912.70)
29
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
April 30, 2023
FY23 FY22 YTD
REVENUES: 4/30/23 4/30/22 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,030,000.00 79,116,919.07 73,196,237.77 5,920,681.30 (1)
Other local taxes 48,934,660.00 36,444,070.39 34,507,405.94 1,936,664.45 (2)
Permits & Privilege fees 2,146,385.00 2,924,538.88 2,158,186.70 766,352.18 (3)
Revenue from use of money
and property 450,018.00 3,216,068.68 425,451.64 2,790,617.04 (4)
Charges for Services 4,252,660.00 2,692,040.42 2,535,215.71 156,824.71
Miscellaneous 623,237.12 962,977.01 505,091.48 457,885.53
Recovered Costs 2,144,249.00 1,975,956.88 1,954,815.95 21,140.93 (5)
Proffers 0.00 1,668,388.87 2,814,255.71 (1,145,866.84)(5)
Intergovernmental:
Commonwealth 19,173,431.24 21,164,406.79 15,890,739.05 5,273,667.74 (6)
Federal 100,000.86 48,271.56 72,178.35 (23,906.79)(7)
Transferred from County Capital 0.00 0.00 3,207,350.46 (3,207,350.46)
Transferred from the Cares Act 0.00 0.00 1,509,000.00 (1,509,000.00)
TOTAL REVENUES 237,854,641.22 150,213,638.55 138,775,928.76 11,437,709.79
EXPENDITURES:
General Administration 27,229,894.84 23,349,778.03 14,489,691.84 8,860,086.19
Judicial Administration 3,535,777.14 2,737,899.91 2,550,558.51 187,341.40
Public Safety 56,332,024.51 43,362,489.96 41,145,616.22 2,216,873.74
Public Works 8,564,285.55 5,548,183.14 4,533,485.66 1,014,697.48
Health and Welfare 12,893,427.00 8,241,010.58 8,057,277.42 183,733.16
Education 55,000.00 27,500.00 60,981.00 (33,481.00)
Parks, Recreation, Culture 11,458,210.57 6,757,981.07 5,445,703.53 1,312,277.54
Community Development 2,535,190.41 2,092,832.59 2,003,004.33 89,828.26
TOTAL EXPENDITURES 122,603,810.02 92,117,675.28 78,286,318.51 13,831,356.77 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 148,064,724.72 118,730,618.49 111,037,981.65 7,692,636.84 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (32,813,893.52)(60,634,655.22)(50,548,371.40)10,086,283.82
Fund Balance per General Ledger 44,907,742.52 41,602,063.27 3,305,679.25
Fund Balance Adjusted to reflect (15,726,912.70)(8,946,308.13)(6,780,604.57)
Income Statement 4/30/23
`
30
(1)General Property Taxes FY23 FY22 Increase/Decrease
Real Estate Taxes 37,592,526 37,074,540 517,986
Public Services 1,552,954 1,337,014 215,940
Personal Property 37,957,261 32,962,348 4,994,913
Penalties and Interest 1,587,940 1,339,816 248,124
Credit Card Chgs./Delinq.Advertising 14,493 26,885 (12,392)
Adm.Fees For Liens&Distress 411,744 455,636 (43,892)
79,116,919 73,196,239 5,920,680
(2) Other Local Taxes
Local Sales and Use Tax 14,292,223.69 13,500,107.91 792,115.78
Communications Sales Tax 632,886.07 648,069.03 (15,182.96)
Utility Taxes 2,949,928.84 2,747,927.18 202,001.66
Business Licenses 9,694,216.03 8,698,147.60 996,068.43
Auto Rental Tax 182,749.40 163,069.09 19,680.31
Motor Vehicle Licenses Fees 595,380.34 686,507.74 (91,127.40)
Recordation Taxes 2,039,876.86 2,514,831.58 (474,954.72)
Meals Tax 5,055,275.12 4,622,463.46 432,811.66
Lodging Tax 986,534.05 911,080.44 75,453.61
Street Lights 10,937.89 11,211.91 (274.02)
Star Fort Fees 4,062.10 3,990.00 72.10
Total 36,444,070.39 34,507,405.94 1,936,664.45
(3)Permits&Privileges
Dog Licenses 27,172.00 28,979.00 (1,807.00)
Land Use Application Fees 10,000.00 6,150.00 3,850.00
Transfer Fees 2,829.82 3,610.80 (780.98)
Development Review Fees 383,385.71 632,386.64 (249,000.93)
Building Permits 1,404,242.09 934,681.21 469,560.88 *3
2% State Fees 3,324.38 1,714.05 1,610.33
Electrical Permits 580,102.00 130,573.00 449,529.00 *3
Plumbing Permits 23,171.88 18,977.00 4,194.88
Mechanical Permits 81,675.00 87,809.00 (6,134.00)
Sign Permits 5,500.00 4,925.00 575.00
Land Disturbance Permits 393,786.00 295,431.00 98,355.00 *3
Institutional Inspections Permit 7,650.00 7,850.00 (200.00)
Septic Haulers Permit - 200.00 (200.00)
Sewage Installation License 300.00 300.00 -
Transfer Development Rights 1,400.00 4,400.00 (3,000.00)
Small Cell Tower Permit - 200.00 (200.00)
Total 2,924,538.88 2,158,186.70 766,352.18
(4) Revenue from use of
Money 3,115,943.55 171,807.37 2,944,136.18 *1
Property 100,125.13 253,644.27 (153,519.14) *2
Total 3,216,068.68 425,451.64 2,790,617.04
*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.
31
(5) Recovered Costs FY23 FY22 Increase/Decrease
4/30/23 4/30/22
Recovered Costs Treasurer's Office 74,376.00 816.00 73,560.00
Recovered Costs Social Services 61,141.28 58,852.12 2,289.16
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 622,265.85 384,662.75 237,603.10
Recovered Cost Fire Companies 177,389.17 175,620.57 1,768.60
Recovered Costs Sheriff 108,100.00 134,560.00 (26,460.00)
Recovered Cost Cares Act - 305,999.32 (305,999.32)
Reimbursement Circuit Court 11,482.73 6,703.96 4,778.77
Reimbursement Public Works 844.52 650.00 194.52
Clarke County Container Fees 60,803.83 64,702.84 (3,899.01)
City of Winchester Container Fees 54,964.31 50,026.55 4,937.76
Refuse Disposal Fees 111,332.48 103,524.54 7,807.94
Recycling Revenue 14,630.10 17,543.60 (2,913.50)
Sheriff Restitution 805.05 - 805.05
Container Fees Bowman Library 1,980.95 1,576.23 404.72
Restitution Other 786.84 1,589.23 (802.39)
Litter-Thon/Keep VA Beautiful Grant 1,000.00 - 1,000.00
Reimb.of Expenses Gen.District Court 16,152.01 14,151.41 2,000.60
Gasoline Tax Refund-VPA 22,922.70 - 22,922.70
Reimb.Task Force 65,239.21 64,428.44 810.77
Sign Deposits - 500.00 (500.00)
Reimb. Elections (12,580.66) 3,770.00 (16,350.66)
Westminister Canterbury Lieu of Tax 19,692.00 39,384.00 (19,692.00)
Labor-Grounds Maint.Fred.Co. Schools 272,652.20 207,504.14 65,148.06
Comcast PEG Grant 56,066.50 80,866.00 (24,799.50)
Fire School Programs 4,250.00 6,930.00 (2,680.00)
Clerks Reimbursement to County 5,023.72 7,764.40 (2,740.68)
Reimb. Sheriff 12,734.82 10,165.22 2,569.60
Subtotal Recovered Costs 1,975,956.88 1,954,815.95 21,140.93
Proffers Fire Department - 30,000.00 (30,000.00) *1
Proffers Other 52,000.00 1,141,128.00 (1,089,128.00) *2
Proffer Dogwwod Village-Parks&Recreation - 7,485.59 (7,485.59)
Proffer Soverign Village - 29,269.84 (29,269.84)
Proffer Snowden Bridge 497,555.10 813,208.14 (315,653.04)
Proffer Cedar Meadows - 24,405.00 (24,405.00)
Proffer Madison Village 598,699.20 243,922.50 354,776.70
Proffer Freedom Manor 5,750.00 14,500.00 (8,750.00)
Proffer The Village at Middletown 221,028.57 - 221,028.57
Proffer Newtown Landing - 510,336.64 (510,336.64)
Proffer Senseny Village 155,000.00 - 155,000.00
Proffer Winchester Landing 34,120.00 - 34,120.00
Proffer Abram's Chase 3,835.00 - 3,835.00
Proffer Seasons at Middletown Place 100,401.00 - 100,401.00
Subtotal Proffers 1,668,388.87 2,814,255.71 (1,145,866.84)
Grand Total 3,644,345.75 4,769,071.66 (1,124,725.91)
*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.
32
(6) Commonwealth Revenue FY23 FY22
4/30/2023 4/30/2022 Increase/Decrease
Motor Vehicle Carriers Tax 39,898.80 39,495.49 403.31
Mobile Home Titling Tax 136,137.40 86,595.75 49,541.65
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.495,615.30 472,391.48 23,223.82
Shared Expenses Sheriff 2,466,887.48 2,404,466.61 62,420.87
Shared Expenses Comm.of Rev.212,914.36 187,435.06 25,479.30
Shared Expenses Treasurer 169,880.67 157,844.44 12,036.23
Shared Expenses Clerk 432,314.72 385,897.97 46,416.75
Public Assistance Grants 4,335,260.80 4,179,209.25 156,051.55
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 1,379.60 708.83 670.77
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 158,275.04 101,531.00 56,744.04
Sheriff's State Grants 100,440.26 105,084.61 (4,644.35)
Parks State Grants 5,766.00 23,900.00 (18,134.00)
JJC Grant Juvenile Justice 98,520.00 128,358.00 (29,838.00)
Rent/Lease Payments 192,665.30 203,891.46 (11,226.16)
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 224,886.51 251,927.38 (27,040.87)
State Forfeited Asset Funds 22,170.49 11,753.73 10,416.76
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 21,164,406.79 15,890,739.05 5,273,667.74
*1 VA Dept. of Commerce EDA Incentive for Airport Terminal Project.
33
County of Frederick
General Fund
April 30, 2023
(7) Federal Revenue FY23 FY22 Increase/Decrease
Federal Funds Sheriff 48,271.56 71,136.23 (22,864.67)
Emergency Services Grant -Federal - 200.00 (200.00)
Federal Forfeited Assets-Treasury - 842.12 (842.12)
Total 48,271.56 72,178.35 (23,906.79)
(8) Expenditures
Expenditures increased $13.8 million. General Administration increased $8.9 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 $2.2 million and
includes an increase of $1.5 million for the local contribution to the Jail. Parks and Recreation
increased $1.3 million and includes Abrams Creek Trail schematic design, Clearbrook Park
pickleball court pad and access trail, and the Sherando Park playground Equipment.
Transfers increased. $7,692,636.84. See chart below:
(9) Transfers Increased $7,692,636.84 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 10,019,018.00 - 10,019,018.00
Transfer to Debt Service County 1,891,220.40 2,196,029.52 (304,809.12) *2
Transfer to School Operating Capital 1,023,546.00 - 1,023,546.00
Operational Transfers (206,375.46) (205,647.41) (728.05)
Reserve for Merit/COLA Increases 3,782.11 3,081.75 700.36
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)
118,730,618.49 111,037,981.65 7,692,636.84
*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.
34
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
April 30, 2023
ASSETS FY23 FY22 Increase
4/30/23 4/30/22 (Decrease)
Cash 13,746,868.90 10,268,550.27 3,478,318.63 *1
Receivable Arrears Pay Deferred 99,351.73 108,223.64 (8,871.91)
GL controls(est.rev/est.exp)(982,957.11)(2,682,011.00)1,699,053.89
TOTAL ASSETS 12,863,263.52 7,694,762.91 5,168,500.61
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 438,265.23 39,377.25 398,887.98
Undesignated
Fund Balance 8,933,783.63 4,366,514.85 4,567,268.78 *2
TOTAL EQUITY 9,372,048.86 4,405,892.10 4,966,156.76
TOTAL LIABILITY & EQUITY 12,863,263.52 7,694,762.91 5,168,500.61
NOTES:
*1 Cash increased $3,478,318.63. Refer to the following page for comparative statement of revenue
expenditures and changes in fund balance.
*2 Fund balance increased $4,567,268.78. 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 $4,653,496.56.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:26,620.75
Compensation Board Reimbursement 4/23 692,720.54
Total 719,341.29
35
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
April 30, 2023
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY23 FY22
REVENUES:4/30/23 4/30/22 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 437.84 350.96 86.88
Interest 20,000.00 214,735.96 13,592.81 201,143.15
Salvage and Surplus - - 4,675.00 (4,675.00)
Supervision Fees 49,163.00 19,772.75 16,753.88 3,018.87
Drug Testing Fees 300.00 540.00 360.00 180.00
Work Release Fees 348,000.00 235,271.89 230,654.83 4,617.06
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 17,934.03 12,180.46 5,753.57
Phone Commissions 550,000.00 391,612.80 361,253.64 30,359.16
Food & Staff Reimbursement 68,000.00 49,050.39 51,511.73 (2,461.34)
Elec.Monitoring Part.Fees 87,000.00 7,730.83 35,852.79 (28,121.96)
Share of Jail Cost Commonwealth 1,415,000.00 965,114.64 1,079,886.28 (114,771.64)
Medical & Health Reimb.65,000.00 34,804.34 15,559.94 19,244.40
Shared Expenses CFW Jail 6,150,000.00 5,194,841.61 4,998,931.50 195,910.11
State Grants 314,016.00 267,951.00 167,449.00 100,502.00
DOC Medical Reimb.0.00 1,098.40 238,224.31 (237,125.91)
Local Offender Probation 370,005.00 298,429.00 183,381.00 115,048.00
Pretrial Expansion Grant 346,865.00 209,577.00 82,203.00 127,374.00
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 24,269,600.48 21,321,654.13 3,103,946.35
EXPENDITURES:27,582,169.34 19,616,103.92 20,180,329.62 (564,225.70)
Excess(Deficiency)of revenues over
expenditures (1,421,222.34)4,653,496.56 1,141,324.51 3,512,172.05
FUND BALANCE PER GENERAL LEDGER 4,280,287.07 3,225,190.34 1,055,096.73
Fund Balance Adjusted To Reflect 8,933,783.63 4,366,514.85 4,567,268.78
Income Statement 4/30/23
36
County of Frederick
Fund 12 Landfill
April 30, 2023
FY23 FY22 Increase
ASSETS 4/30/23 4/30/22 (Decrease)
Cash 44,202,541.31 38,416,406.36 5,786,134.95
Receivables:
Accounts Receivable 48,928.68 3,449.27 45,479.41
Fees 761,146.95 1,003,302.08 (242,155.13)*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 61,786,207.00 57,958,228.76 3,827,978.24
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay 187,340.08 199,328.15 (11,988.07)
Accrued Remediation Costs 15,698,752.59 14,967,392.18 731,360.41 *2
Deferred Revenue Misc.Charges 48,928.68 3,449.27 45,479.41
Accrued Wages Payable 57,194.70 55,918.70 1,276.00
TOTAL LIABILITIES 15,992,216.05 15,226,088.30 764,851.75
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 35,218,596.95 32,873,698.46 2,344,898.49 *4
TOTAL EQUITY 45,793,990.95 42,732,140.46 3,061,850.49
TOTAL LIABILITY AND EQUITY 61,786,207.00 57,958,228.76 3,827,978.24
NOTES:
*1 Landfill receivables increased $45,479.41. Landfill fees at 4/23 were $727,424.29 compared to $750,179.42
at 4/22 for a decrease of $22,755.13. Delinquent fees at 4/23 were $82,106.30 compared to $313,209.48
at 4/22 for a decrease of $231,103.18.
*2 Remediation increased $731,360.41 and includes $723,522.00 for post closure and $7,838.41 in interest.
*3 The encumbrance balance at 4/30/23 was $716,952.00 for (2) CAT 963 track loaders.
*4 Fund balance increased $2,344,898.49. 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 $4,442,555.79
year to date revenue less expenses.
37
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceApril 30, 2023
FUND 12 LANDFILL FY23 FY22 YTD
REVENUES 4/30/23 4/30/22 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 3,932.56 4,830.67 (898.11)
Interest on Bank Deposits 50,000.00 942,441.85 34,493.90 907,947.95
Salvage and Surplus 130,000.00 150,914.80 183,614.74 (32,699.94)
Sanitary Landfill Fees 7,934,550.00 6,571,006.08 6,375,972.74 195,033.34
Charges to County 0.00 534,153.39 563,667.06 (29,513.67)
Charges to Winchester 0.00 195,206.70 177,359.22 17,847.48
Tire Recycling 431,000.00 297,112.81 221,765.12 75,347.69
Reg.Recycling Electronics 80,000.00 34,165.00 30,085.00 4,080.00
Greenhouse Gas Credit Sales 10,000.00 93,935.93 5,195.86 88,740.07
Miscellaneous 14,921.00 8,756.00 8,751.00 5.00
Refunds Other 0.00 14,943.88 0.00 14,943.88
Renewable Energy Credits 189,216.00 112,170.00 124,890.00 (12,720.00)
Landfill Gas To Electricity 302,746.00 391,340.42 399,865.52 (8,525.10)
Transfer from CARES/ARPA 81,000.00
TOTAL REVENUES 9,142,433.00 9,350,079.42 8,211,490.83 1,219,588.59
Operating Expenditures 12,025,715.80 4,534,735.02 4,134,458.67 400,276.35
Capital Expenditures 4,177,417.62 372,788.61 3,296,271.95 (2,923,483.34)
TOTAL Expenditures 16,203,133.42 4,907,523.63 7,430,730.62 (2,523,206.99)
Excess(defiency)of revenue over
expenditures (7,060,700.42)4,442,555.79 780,760.21 3,661,795.58
Fund Balance Per General Ledger 30,776,041.16 32,092,938.25 (1,316,897.09)
FUND BALANCE ADJUSTED 35,218,596.95 32,873,698.46 2,344,898.49
38
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides an FY 2023 Fund Balance Report ending May 11, 2023.
Attachments:
FinCmte20230517B3FundBalance.pdf
39
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)
June 2023 primary election (70,000)
Return unspent funds Marion Dr project 57,783
(24,511,705)
Fund Balance, May 11, 2023 44,965,526
County of Frederick, VA
Report on Unreserved Fund Balance
Ending May 11, 2023
40
Finance Committee
Agenda Item Detail
Meeting Date: May 17, 2023
Agenda Section: Items For Information Only
Title: The June 2023 Finance Committee meeting has been canceled.
Attachments:
41