FinCmteReport20231004A.Items Not Requiring Action
A.1.The FCPS Executive Director of Finance provided FY 2023 Year End Financial
Reports and was available for discussion.
B.Action Items
B.1.The FCPS Executive Director of Finance requests a School Operating
Fund and a General Fund supplemental appropriation in the amount of
$178,783.90.
REPORT AND RECOMMENDATIONS
FINANCE & AUDIT COMMITTEE
WEDNESDAY, OCTOBER 4, 2023
8:00 AM
FREDERICK COUNTY ADMINISTRATION BUILDING
FIRST FLOOR CONFERENCE ROOM
107 N. KENT STREET, WINCHESTER, VA 22601
Attendees –
Committee Members Present: Judith McCann-Slaughter, Chairman; Charles DeHaven
(remote); Blaine Dunn; Gary Oates; Jeffrey Boppe; and Angela Wiseman. Non-voting liaison
Seth Thatcher, Commissioner of the Revenue.
Committee Member Absent: Non-voting liaison William Orndoff, Treasurer.
Staff present: Cheryl Shiffler, Finance Director; Sharon Kibler, Assistant Finance Director; Jay
Tibbs, Assistant County Administrator; Rod Williams, County Attorney; Mike Bollhoefer,
County Administrator; Steve Hawkins, Sheriff Major; Barry Kittoe, Sheriff Lieutenant; Stacy
Herbaugh, Parks & Recreation Director; Clay Corbin, NRADC Superintendent; Joe Wilder,
Public Works Director; and Nick Sabo, WRA Executive Director.
Others present: Patty Camry, FCPS Executive Director of Finance; Dr. George Hummer,
FCPS Superintendent; and Megan Argenbright, Brown, Edwards & Company LLP.
FINANCE COMMITTEE
FinCmte20231004SchoolsFY23YEFinRpts.pdf
FinCmte20231004SchoolsFY23YEFinRpts2.pdf
1
This amount represents a carry forward of FY 2023 unspent restricted grant
funds. The committee recommends approval.
B.2.The FCPS Executive Director of Finance requests a School Capital Fund
and a General Fund supplemental appropriation in the amount of
$877,282.
This amount represents a carry forward of FY 2023 unspent unobligated
School Operating funds for the replacement of fire alarms at 5 locations. The
committee recommends approval.
B.3.The WRA Executive Director requests an Airport Capital fund
supplemental appropriation in the amount of $1,935,393 and a General
Fund supplemental appropriation in the amount of $29,728.
These amounts represent the increase in the cost for the construction of a new
aircraft parking apron ($1,935,393) and the corresponding local share
($29,728). The committee recommends approval.
B.4.The Parks and Recreation Director requests a General Fund
supplemental appropriation in the amount of $1,800.
This amount represents donations for park benches. No local funds required.
The committee recommends approval.
B.5.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $150,311.
This amount represents a carry forward of unspent FY 2023 funds for the
design of Old Charlestown Road Park. The committee recommends approval.
B.6.The NRADC Superintendent requests a Jail Fund supplemental
appropriation in the amount of $1,320,808.
This amount represents funds required for an emergency replacement of
failing parts of the security system. Of this amount $205,000 are grant funds
awarded and the remaining $1,115,808 will come from the Jail fund balance.
The committee recommends approval.
FinCmte20231004SchoolsCF.pdf
FinCmte20231004SchoolsCF.pdf
FinCmte20231004AirportGrantSA.pdf
FinCmte20231004ParksBenchDonations.pdf
FinCmte20231004OldChrlstwnParkCF.pdf
FinCmte20231004NRADCSecurity
2
B.7.The Sheriff requests a General Fund supplemental appropriation in the
amount of $90,876.67.
This amount represents funds toward the building at the impound lot. Funds
have been accumulating for several fiscal years from donations and an
insurance claim for a damaged tent. The committee recommends approval.
B.8.The Sheriff requests a General Fund supplemental appropriation in the
amount of $34,876.
This amount represents a carry forward of FY 2023 unspent funds for the
purchase of vehicle routers and antennas. The committee recommends
approval.
B.9.The Sheriff requests a General Fund supplemental appropriation in the
amount of $15,204.
This amount represent unbudgeted revenue received in FY 2023 from the sale
of salvage and surplus to be used toward the purchase of a new vehicle. The
committee recommends approval.
B.10.The Sheriff requests a General Fund supplemental appropriation in the
amount of $12,930.
This amount represent unbudgeted revenue received in FY 2024 from the sale
of salvage and surplus to be used toward the purchase of a new vehicle. No
local funds required. The committee recommends approval.
B.11.The Sheriff requests a General Fund supplemental appropriation in the
amount of $1,779.34.
This amount represents the sale of scrap metal and will be used for firing
range supplies and vehicle parts. No local funds required. The committee
recommends approval.
B.12.The Public Works Director requests a General Fund supplemental
appropriation in the amount of $25,000.
This amount represents funds from the Fleming Trust to be used for spaying
FinCmte20231004SheriffCF.pdf
FinCmte20231004SheriffCF.pdf
FinCmte20231004SheriffCF.pdf
FinCmte20231004SheriffSurplusSA.pdf
FinCmte20231004SheriffScrap.pdf
3
and neutering. No local funds required. The committee recommends
approval.
B.13.The Public Works Director requests a General Fund supplemental
appropriation in the amount of $3,247.55.
This amount represents a carry forward of FY 2023 unbudgeted restitution
received. The committee recommends approval.
B.14.The Public Works Director requests a Landfill Fund supplemental
appropriation in the amount of $406,036.
This amount represents a carry forward of FY 2023 unspent funds for
engineering costs for ongoing projects. The committee recommends approval.
B.15.The Public Works Director requests a Landfill Fund supplemental
appropriation in the amount of $179,389.
This amount represents a carry forward of FY 2023 unspent funds for gas
treatment skid maintenance. The committee recommends approval.
B.16.The Public Works Director requests a Landfill Fund supplemental
appropriation in the amount of $2,265,550.
This amount represents a carry forward of FY 2023 unspent funds for the
delayed diversion channel project. The committee recommends approval.
B.17.The Finance Director requests a General Fund supplemental
appropriation in the amount of $11,009.25.
This amount represents unspent FY 2023 VJCCCA funds that are owed to the
State. The committee recommends approval.
C.Items For Information Only
C.1.The Finance Director provides financial statements ending August 31, 2023.
FinCmte20231004AnShltrFleming.pdf
FinCmte20231004AnShltrRestitution.pdf
FinCmte20231004LandfillCF.pdf
FinCmte20231004LandfillCF.pdf
FinCmte20231004LandfillCF.pdf
FinCmte20231004FY23_VJCCCA.pdf
FinCmte20231004FinStmtsAug23.pdf
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C.2.The Finance Director provides a General Fund Budget Transfer report for
August 2023.
C.3.FY 2023 year end open purchase order reports are provided for the County
and the Schools.
C.4.The Finance Director provides a General Fund Unreserved Fund Balance
report ending September 30, 2023.
AUDIT COMMITTEE
Megan Argenbright with Brown, Edwards & Company was present to discuss the
completed August 31, 2022 and February 28, 2023 internal audits, as well as the August
31, 2023 internal audit that is currently in process.
FinCmte20231004BudgetTxfAug23.pdf
FinCmte20231004FY23OpenPOCounty.pdf
FinCmte20231004FY23OpenPOSchools.pdf
FinCmte20231004FundBalSept23.pdf
AuditCmte20231004InternalAudit20220831.pdf
AuditCmte20231004InternalAudit20230228.pdf
AuditCmte20231004BE2023EngagementLtr.pdf
5
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Items Not Requiring Action
Title: The FCPS Executive Director of Finance provided FY 2023 Year End Financial Reports
and was available for discussion.
Attachments:
FinCmte20231004SchoolsFY23YEFinRpts.pdf
FinCmte20231004SchoolsFY23YEFinRpts2.pdf
6
YEAR-END FINANCIAL REPORTS
FISCAL YEAR 2023
EQUIPPING STUDENTS TO IMPACT OUR WORLD
1415 Amherst Street, Winchester, Virginia 22601
www.FrederickCountySchoolsVA.net / 540-662-3888
7
August 31, 2023
In this document are Frederick County Public Schools’ year-end financial reports for fiscal year 2022-2023.
The financials are audited by an independent auditing firm hired by the Frederick County Government
and Board of Supervisors. Included are the statements of operations for all funds managed by the school
system.
This report summarizes the key activities within each fund. Please refer to the respective financial
statement as you proceed through the text.
CONTENTS
School Operating Fund .................................................................................................................................. 1
School Nutrition Fund ................................................................................................................................... 7
School Textbook Fund .................................................................................................................................. 9
School Capital Projects Fund ....................................................................................................................... 11
Construction Fund ....................................................................................................................................... 13
Debt Service Fund ....................................................................................................................................... 15
Northwestern Regional Educational Programs (NREP) Funds .................................................................... 17
Private Purpose Funds ................................................................................................................................ 19
Consolidated Services Fund ........................................................................................................................ 21
Insurance Reserve Fund .............................................................................................................................. 23
8
SCHOOL OPERATING FUND
The unobligated surplus for the fiscal year 2023 school operating fund is $877,282, which is 0.40% of the
$218,587,272 total school operating fund budget.
Operational Highlights of the Fiscal Year (and School Year) 2022-2023
•Served 13,968 students compared to a projected 14,062 student enrollment
•Focused on quality instruction, project-based learning and student social and emotional well-
being
•Continued implementation of Inspire 2025
•Provided a 5% salary increase for all staff (nurses received a 7.5% increase)
•Purchased four replacement school buses with operating funds
•Implemented the preventive maintenance schedule as prioritized in the Capital Asset Plan
•Continued to manage a significant increase in temporary federal funds to improve facility air
quality systems and address student learning disruptions caused by the pandemic
Summary Budget Statistics
1.The original (beginning) budget for the school operating fund for FY 2023 was $217,484,444.
2.Budget adjustments of $1,102,828 resulted in the current budget balance of $218,587,272 and
included the following:
a.Encumbrance or undelivered commitments of $836,679
b.Carry-forward restricted grant receipts of $266,148 from FY 2022
Summary Financial Statistics
1.Actual FY 2023 revenues in the school operating fund were $210,348,267.
2.Actual FY 2023 expenses and encumbrances totaled $209,292,201.
3.Obligations for restricted programs valued at $178,784 are a part of the year-end surplus and are
reserved for appropriation to FY 2024.
4.An unobligated amount of $877,282 remained at year-end.
The following items are key factors contributing to the school operating fund unobligated surplus.
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 1 of 24 9
School Operating Fund - Continued
The remaining portion of this section explains the financial activity and resulting variances.
UNDERSTANDING THE OPERATING FUND VARIANCES
The financial statement for the School Operating Fund is presented in a format reflecting two components
of financial activity: unrestricted and restricted programs. The majority of the school division’s programs
and operations are funded by state and local (county) funds in the unrestricted component. While the
school division must maintain minimum standards of quality with a mandated local match in most cases,
the local school board allocates those funds with discretion aligned to planning goals. Therefore, the
expenditures in this component are referred to as unrestricted.
The restricted program section shows the activity of grant funds received for specific use on designated
programs. The budget and related financial activity align with the grant award amounts and spending
period, creating budget to actual variances which could be misunderstood as local surpluses or deficits.
For this reason, the format shown is designed to assist the reader with the distinction between the two.
SUMMARY OF REVENUES AND EXPENDITURES
Unrestricted revenues exceeded expenditures by $1,383,457 [line 11]. The variance for each revenue
source and expenditure category is described in the following text. This amount is reduced by $327,391
in restricted program variances [line 14] resulting in the total operating fund surplus of $1,056,066 [line
15], which is reduced by $178,784 [line 16] in carry-forward obligations. The bottom-line result is
$877,282 [line 17] in unobligated surplus for FY 2023.
Unrestricted Revenues: $194,005,109 [line 6]
Local Sources [line 1]
FCPS received $783,547 in miscellaneous local revenue including fees and charges to students and the
public, billings to other agencies, gifts and donations, rebates, refunds, and rental charges for the use
of school division facilities. Funds received from these sources were more than projected by $1,245.
Budget Actual Variance
Budgetary savings in payroll expenditures $159,173,923 $158,804,115 $ 369,808
Budgetary savings in schools and
departmental expenditures $ 33,781,412 $ 33,273,938 $ 507,474
UNOBLIGATED SURPLUS FOR FY 2023 $ 877,282
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 2 of 24 10
School Operating Fund - Continued
Commonwealth [line 2]
FCPS received $95,371,876 in state revenue including Standards of Quality (SOQ) funds, sales tax
receipts, incentive, categorical, lottery, and some miscellaneous.
Sales tax funding was less than budgeted by $23,488.
Lottery funded programs were $473,170 less than expected due to less students qualifying for
reimbursement under the Students with Intensive Support Needs/Regional Programs.
Federal Government [line 3]
FCPS received $1,473,249 in unrestricted, federal revenue. A small amount of funding is provided each
year based on the amount of federal land in the county and to support prekindergarten students
receiving special education services. For FY 2023 only, the federal government also provided American
Rescue Plan funds to support bonus payments to employees. In total, federal funds were $35,318 less
than planned as American Rescue Plan reimbursable funds to support early childhood students were
not fully utilized in FY 2023. These reimbursable funds are available in FY 2024 and expire
September 2024.
Local Government and Transfers [lines 4-5]
FCPS received $96,376,437 from the County’s General Fund – local government dollars. This total
includes the prior year encumbrance and the current year funding support from the local governing
body. County funds carried over from the prior year for restricted programs are included in the
Restricted Revenues section of the financial statement.
Unrestricted Expenditures: $192,621,652 [line 10]
Instruction [line 7]
FCPS expended $141,436,127 for costs associated with classroom instruction, student support
services, library and media services, instructional support services, and school administrative offices
in the areas of regular, special, vocational, and gifted education, and the other categories of
instruction. Sixty-eight percent of expenditures are in this category. The positive variance of $694,955
is attributable to expenditure savings in personnel, school budgets, and instructional departments.
Instructional and Administrative Technology [line 8]
FCPS expended $10,443,478 for costs associated with division technology – instructional,
administrative, and operational categories. Five percent of all expenditures are in this category. The
positive variance of $267,952 is attributable to expenditure savings in personnel and the technology
department budget.
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 3 of 24 11
School Operating Fund - Continued
Support Services [line 9]
FCPS expended $40,742,046 for costs associated with supporting the operations of the school
division, including administration, student attendance and health, transporting students, and
maintaining facilities. Nineteen percent of all expenditures are in this category. The positive variance
of $578,821 is attributable to expenditure savings in personnel and the support departments budgets.
Restricted Program Revenues and Expenditures [lines 12 - 14]
Restricted Programs provide funding for specific initiatives. The majority of these revenues are based
upon certain student populations or capabilities. Restricted program funding is associated with spending
criteria as well as reporting criteria. The vast majority of restricted revenues come from the federal
government, but a few are from state, county prior year carry over funds, or miscellaneous sources. All
funds received from the Coronavirus Aid, Relief and Economic Security Act (CARES), the American Rescue
Plan Elementary and Secondary School Emergency Relief Fund (ESSER), and Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) are included in this category. Restricted program revenues totaled
$16,343,158 for FY 2023, and program expenditures totaled $16,670,549. The resulting negative balance
of $327,391 represents additional local funds toward certain restricted programs.
FY 2023 Operating Surplus: (Revenues Over Expenditures) $1,056,066 [line 15]
The total operating surplus for FY 2023 of $1,056,066 is reduced by the amount of revenue received for a
special purpose, but has not yet been encumbered. These funds are obligations against the surplus funds,
total $178,784, and include: 1) $33,984.63 for eRate, 2) $11,654.97 for Project Graduation, 3) $26,816.80
for Virginia Tiered Systems of Support, 4) $10,114.57 for School Improvement Grant, 5) $74,961.00 for
Advanced Computer Science Education, 6) $1,183.50 for the VA Star program, and 7) $20,068.43 for
School Based Health Workforce. A separate appropriation request will be submitted for these amounts to
be approved by the Board of Supervisors. The unobligated surplus for FY 2023 is $877,282.
45%
46%
8%1%
Sources of Funds -$210.3M
State
County
Restricted -
State/Federal/Local
Federal
68%5%
19%
8%
Uses of Funds -$209.3M
Instruction
Technology
Support Services
Restricted
Programs
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 4 of 24 12
Numbers may not add correctly due to rounding.
Frederick County Public SchoolsSchool Operating Fund [a][b][c][d][e]
Year Ended June 30, 2023 Original Adjusted Variance
Actual*Budget Budget Actual*from2021-22 2022-23 2022-23 2022-23 Adj. Budget
Revenue from Local/Other Sources 1,100,872$ 1,021,302$ 912,382$ 834,627$ (77,755)$ Revenue from the Commonwealth 89,786,326 102,412,038 100,270,360 97,255,800 (3,014,560) Revenue from the Federal Government 9,018,878 18,597,687 20,848,284 15,701,595 (5,146,689) Revenue from Local Governing Body 94,409,994 95,453,417 96,556,245 96,556,245 -
[A]TOTAL REVENUES 194,316,069$ 217,484,444$ 218,587,272$ 210,348,267$ (8,239,005)$
Instruction 132,599,693$ 143,704,463$ 142,131,082$ 141,436,127$ 694,955$ Instruction - Restricted Programs 11,967,071 23,323,494 24,423,892 16,670,549 7,753,342Technology - Instructional & Administrative 9,371,107 10,602,337 10,711,431 10,443,478 267,952Support Services 39,088,503 39,854,150 41,320,867 40,742,046 578,821[B]TOTAL EXPENDITURES 193,026,375$ 217,484,444$ 218,587,272$ 209,292,201$ 9,295,071$ * Actual fiscal year expenditures includes encumbrances
[C]REVENUE OVER EXPENDITURES 1,289,694$ -$ -$ 1,056,066$
[D]Obligated Funds-Special Programs 266,148$ 178,784$
[E]LOCAL FUNDS UNOBLIGATED AT JUNE 30 1,023,546$ 877,282$
[F]Percentage Surplus of Total Budget 0.49%0.40%
UNRESTRICTED REVENUES
[1]Revenue from Local Sources 697,950$ 711,302$ 782,302$ 783,547$ 1,245$
[2]Revenue from Commonwealth 87,824,520$ 98,300,421$ 95,865,545$ 95,371,876$ (493,669)$
a Standards of Quality (SOQ)55,517,498 63,948,254 59,709,477 59,709,477 -
b Sales Tax 21,777,708 20,737,750 20,808,787 20,785,300 (23,488)
c Incentive Accounts 3,228,916 3,512,315 6,304,536 6,304,536 -
d Categorical 25,323 47,246 67,173 67,173 -
e Lottery-Funded Programs 7,135,455 9,874,856 8,805,572 8,332,402 (473,170)
f Miscellaneous State 139,619 180,000 170,000 172,989 2,989
[3]Revenue from Federal Government 53,390$ 107,265$ 1,508,567$ 1,473,249$ (35,318)$
a American Rescue Plan Pandemic Bonus - - 1,401,302 1,401,302 (0)
b Miscellaneous 53,390 107,265 107,265 71,947 (35,318)
[4]Transfers/ Carryover/ Prior Year Encumbrances 1,064,170$ -$ 923,020$ 923,020$ -$
[5]Local Funds–Board of Supervisors 92,891,547$ 95,453,417$ 95,453,417$ 95,453,417$ -$
[6]TOTAL UNRESTRICTED REVENUES 182,531,577$ 194,572,405$ 194,532,851$ 194,005,109$ (527,742)$
UNRESTRICTED EXPENDITURES
[7]Instruction 132,599,693$ 143,704,463$ 142,131,082$ 141,436,127$ 694,955$
a Regular Education 96,520,320 104,088,954 102,125,038 101,778,837 346,201
b Special Education 24,404,459 26,730,355 26,460,642 26,457,151 3,491
c Vocational Education 8,871,544 9,955,293 10,695,034 10,593,690 101,344
d Gifted Education 1,122,634 1,171,444 1,055,610 1,009,776 45,833
e Other Education 1,480,581 1,559,921 1,509,922 1,421,291 88,632
f Summer School 180,616 176,550 262,891 155,427 107,463
g Adult Education 18,548 20,000 20,000 18,548 1,452
h Non-district Program 991 1,946 1,946 1,407 539
[8]Instructional & Administrative Technology 9,371,107$ 10,602,337$ 10,711,431$ 10,443,478$ 267,952$
a Instructional Technology 2,213,507 2,868,315 2,598,998 2,593,190 5,807
b Instructional Support Technology 4,042,163 4,261,348 4,376,223 4,305,872 70,350
c Administrative & Operations Support Technology 3,115,437 3,472,674 3,736,210 3,544,416 191,795
[9]Support Services 39,088,503$ 39,854,150$ 41,320,867$ 40,742,046$ 578,821$
a Administration, Attendance & Health 8,252,008 8,794,627 8,767,427 8,312,542 454,885
b Pupil Transportation Services 11,717,626 11,831,589 11,831,589 11,766,963 64,626
c Operation and Maintenance 16,343,526 16,908,179 18,003,408 17,983,770 19,639
d School Nutrition Services - - - - -
e Facilities 2,159,778 1,533,260 1,931,947 1,892,275 39,672
f Fund Transfers 615,565 786,496 786,496 786,496 -
[10]TOTAL UNRESTRICTED EXPENDITURES 181,059,304$ 194,160,950$ 194,163,380$ 192,621,652$ 1,541,729$
[11]Unrestricted Revenue Over/(Under) Expense 1,472,274$ 1,383,457$
RESTRICTED PROGRAM REVENUES
Revenue from Local Sources 402,921$ 310,000$ 130,080$ 51,080$ (79,000)$
a eRate Program 28,702 60,000 20,836 20,836 -
b Claude Moore Foundation 259,210 - 30,244 30,244 -
c Virginia Printing Foundation 60,000 - - - -
d CZI Grant 55,010 - - - -
e Excess Appropriation - 250,000 79,000 - (79,000)
Revenue from Commonwealth 1,961,806$ 4,111,617$ 4,404,816$ 1,883,924$ (2,520,892)$
SUMMARY
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 5 of 24
13
Numbers may not add correctly due to rounding.
School Operating Fund [a][b][c][d][e]Year Ended June 30, 2023 Original Adjusted Variance
Actual*Budget Budget Actual*from
2021-22 2022-23 2022-23 2022-23 Adj. Budget
a Regional Juvenile Detention Center 577,635 670,000 608,530 555,674 (52,856)
b Special Education - In-Jail 125,355 135,000 131,132 121,013 (10,119)
c Early Reading Intervention 492,585 520,417 520,417 338,720 (181,697)
d SOL Algebra Readiness 134,191 145,804 145,804 138,868 (6,936)
e Virginia Preschool Initiative 324,082 359,246 362,089 359,246 (2,843)
f Learning Loss - - - - -
g Other Special State Programs 307,959 201,336 308,668 370,404 61,736
h Excess Appropriation - 2,079,814 2,328,175 - (2,328,175)
Revenue from Federal Government 8,965,488$ 18,490,422$ 19,339,717$ 14,228,346$ (5,111,371)$
a Title I, Part A 1,785,085 2,254,900 2,452,612 2,130,984 (321,628)
b Title I, Part D 89,075 120,055 124,201 74,987 (49,215)
c Title II, Part A Improve Teacher Quality 303,013 518,049 470,673 347,017 (123,656)
d Title III, Part A LEP 104,212 150,520 196,216 90,639 (105,577)
e Title IV, Part A 169,079 109,100 155,360 51,688 (103,672)
f Title VI-B IDEA Regular 2,402,292 3,313,908 4,147,633 3,175,367 (972,266)
g Perkins Vocational 193,702 183,890 206,905 207,486 581
h McKinney Vento 93,109 125,000 296,346 150,794 (145,552)
i Coronavirus Aid Relief & Economic Security - ESSER 983,397 10,800,000 5,806,320 3,118,199 (2,688,121)
j Coronavirus State and Local FRF - - 2,298,000 1,716,109 (581,891)
k Coronavirus Aid Relief & Economic Security 2,725,803 465,000 3,018,505 3,018,505 -
l Other Miscellaneous Grants 116,722 - 166,946 146,572 (20,374)
m Excess Appropriation - 450,000 - - -
Revenue from County BOS - Prior Year Carryover 454,276$ -$ 179,808$ 179,808$ -$
a eRate Program 52,596 - 20,622 20,622 -
b Learning Loss 272,231 - - - -
c Project Graduation 50,904 - 29,829 29,829 -
d SOL Algebra Readiness 21,747 - - - -
e Virginia Tiered Systems Support 5,480 - 28,594 28,594 -
f Bridges to Success-Apple Federal CU 50,135 - 10,755 10,755 -
g VA Star 1,184 - 1,184 1,184 -
h CZI Grant - - 55,010 55,010 -
i School Innovation Grant - - 15,494 15,494 -
j Virginia Printing Foundation Grant - - 18,320 18,320 -
[12]TOTAL RESTRICTED REVENUES 11,784,492$ 22,912,039$ 24,054,421$ 16,343,158$ (7,711,263)$
RESTRICTED PROGRAM EXPENDITURES
a eRate Program 60,676 60,000 41,459 7,474 33,985
b Bridges to Success - Apple Federal CU 39,379 - 10,755 10,755 -
c Claude Moore Foundation 259,210 - 30,244 30,244 -
d VA Star - - 1,184 - 1,184
e Virginia Printing Foundation 41,680 - 18,320 18,320 -
f CZI Grant - - - - -
g Regional Juvenile Detention Center 571,653 670,000 608,530 551,022 57,508
h Special Education - In-Jail 125,355 135,000 131,132 121,013 10,119
i Early Reading Intervention 368,249 452,927 452,927 419,858 33,069
j SOL Algebra Readiness 352,047 369,263 369,263 364,929 4,334
k Virginia Preschool Initiative 582,570 613,152 615,995 614,238 1,757
l Learning Loss 273,441 - - - -
m Other Special State Programs 327,324 202,916 397,190 327,844 69,346
n Title I, Part A 1,785,085 2,254,900 2,452,612 2,130,984 321,628
o Title I, Part D 89,075 120,055 124,201 74,987 49,215
p Title II, Part A Improve Teacher Quality 303,013 518,049 470,673 347,017 123,656
q Title III LEP 104,212 150,520 196,216 90,639 105,577
r Title IV, Part A 169,079 109,100 155,360 51,688 103,672
s Title VI-B 2,402,292 3,313,908 4,147,633 3,175,367 972,266
t Perkins Vocational 193,702 183,890 206,905 206,905 -
u Coronavirus Aid Relief & Economic Security - ESSER 983,397 10,800,000 5,806,320 3,118,199 2,688,121
v Coronavirus State and Local FRF - - 2,298,000 1,716,109 581,891
w Coronavirus Aid Relief & Economic Security 2,725,804 465,000 3,018,505 3,018,505 -
x McKinney Vento 93,109 125,000 296,346 150,794 145,552
y Other Special Federal Programs 116,722 - 166,946 123,660 43,286
z Excess Appropriation - 2,779,814 2,407,175 - 2,407,175
[13]TOTAL RESTRICTED EXPENDITURES 11,967,071$ 23,323,494$ 24,423,892$ 16,670,549$ 7,753,342$
[14]Restricted Revenue Over/(Under) Expense (182,580)$ (327,391)$
[15]All Revenue Over/(Under) Expense 1,289,694$ 1,056,066$
[16]Obligated Funds-Special Programs 266,148 178,784
[17]1,023,546$ 877,282$ LOCAL FUNDS UNRESTRICTED AND UNOBLIGATED AT JUNE 30
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 6 of 24
14
SCHOOL NUTRITION FUND
During FY 2023, the school nutrition program operated under the National School Lunch Program,
returning to the practice of selling meals to students.
The school nutrition fund completed FY 2023 with revenues in excess of expenditures of $266,348
increasing the fund balance to support future capital purchases and other one-time incentives.
On average, 50 percent of students participated in the lunch program daily – down from 60 percent the
prior year when all meals were free to students. On average, 22 percent of students participated in the
breakfast program daily – down from 32 percent the prior year when all meals were free to students. The
program received federal reimbursements on 545,424 breakfasts and 1,276,647 lunches. The average
federal reimbursement rate per meal was $2.89, 37% less than the prior year. The average cost per meal
was $4.34, 26% more than the prior year.
REVENUE VARIANCES:
Compared to budget, revenues were $1,557,036 more than expected. Adult sales were $89,435 less than
budget and federal meal reimbursements were $1,350,850 more than budget. All other revenue sources
(interest, state payments and other receipts) were $295,621 more than budget.
EXPENDITURE VARIANCES:
Compared to budget, expenditures were $2,531,841 less than expected. $2,516,850 of the total
expenditure variance represents excess appropriation of prior year fund balance. The excess
appropriation is carried forward to use if needed. The other operational variances are the result of the
following:
Labor cost was $120,404 less than planned due to personnel turnover and vacancy savings.
Food and supply costs were $110,664 more than budget due to increased costs caused by inflation
and better than expected student breakfast and lunch participation compared to a budget of 48%.
All other expenses ended the year with a positive variance of $5,251.
The fund ended the fiscal year with $4,762,322 in fund balance. Of this amount, $165,969 is the inventory
value which is non-spendable and $174,486 will fund outstanding purchasing commitments. The residual
fund balance of $4,421,867 is well above best practice amount of three months’ average operating
expenses. Fund balance is carried-forward to the next fiscal year for school nutrition operations.
40%
23%
37%
Sources of Funds
Federal
Sales to Students &
Staff, State & Other
Beginning Fund
Equity
29%
27%
4%
40%
Uses of Funds
Personnel
Food & Supplies
Other Operating
Supplies
Ending FundBalance Reserve
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 7 of 24 15
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Nutrition Fund
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2020-21 2021-22 2022-23 2022-23 Adj Budget
[1]Beginning Balance July 1 1,577,904$ 1,707,589$ 3,822,529$ 4,495,974$ 673,445$
REVENUES:
[2]Interest on Bank Deposits 1,128$ 8,882$ 2,000$ 138,148$ 136,148$
[3]Type A Lunches - - 1,551,464 1,555,040 3,576
[4]Breakfast Program - - 214,820 244,637 29,817
[5]All Other Sales and Adults 18,080 361,452 701,660 612,225 (89,435)
[6]Other Receipts 8,747 24,862 27,257 73,232 45,975
[7]State School Food Payments 70,489 103,898 175,155 255,260 80,105
[8]Federal Meals Reimbursement 3,065,585 9,182,064 3,534,644 4,885,494 1,350,850
[9]Transfers From School Operating 1,272,802 17 30,000 30,000 -
[10]TOTAL REVENUES 4,436,831$ 9,681,174$ 6,237,000$ 7,794,036$ 1,557,036$
Total Revenues and Beginning Balance 6,014,736$ 11,388,763$ 10,059,529$ 12,290,010$
EXPENDITURES:
[11]Salaries 2,068,964$ 2,337,202$ 2,636,160$ 2,516,917$ 119,243$
[12]Fringe Benefits 802,039 897,921 1,005,685 1,004,523 1,161
[13]Contractual Services 68,619 15,190 164,208 163,758 450
[14]Utilities, Travel and Misc 126,035 63,412 109,873 105,072 4,801
[15]Food and Supplies 1,241,490 3,533,438 3,419,118 3,529,782 (110,664)
[16]Capital Outlay - 45,626 207,635 207,635 -
[17]Planned Carryforward to Next Year - -2,516,850 - 2,516,850
[18]TOTAL EXPENDITURES 4,307,147$ 6,892,789$ 10,059,529$ 7,527,688$ 2,531,841$
[19]Revenue Over / (Under) Expenditures 129,684$ 2,788,385$ -$ 266,348$
[20]Ending Balance June 30 1,707,589$ 4,495,974$ -$ 4,762,322$
[21]Balance Nonspendable, Inventory 574,207$ 347,544$ 165,969$
[22]Committed - reserve for encumbrance 174,486$
[23]Balance Committed 1,133,382$ 4,148,430$ 4,421,867$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 8 of 24
16
SCHOOL TEXTBOOK FUND
The textbook fund completed the year with revenues in excess of expenditures of $346,235, resulting in
an ending fund balance of $1,916,893. Typically, the primary source of revenue for this fund comes from
the Standards of Quality funding provided by the state and a local required match. The state funds require
a local match equal to the composite index percentage and are provided through a transfer from the
School Operating Fund.
Beginning fund balance for the School Textbook Fund was $1,570,658. Revenues plus the beginning fund
balance provide for the total available funds of $3,468,151. For FY 2023, state funds of $1,066,528 plus
$756,496 in local matching funds, and $74,469 in miscellaneous receipts for interest and fees totaled
$1,897,493 in revenue.
Textbook purchases replaced worn textbooks, as well as provided new elementary music, new middle
school health, new high school science and new health textbooks for middle and high schools. Textbook
purchases can be either hard copy or digital formats. Total expenditures on textbooks and a part-time
employee to manage the textbook inventory equaled $1,551,258 for the year.
The textbook fund balance increases and decreases over time as it supports the year-to-year
disbursements driven by the timing of required textbook adoptions. Textbook fund balance is committed
to the next fiscal year to support future textbook adoptions.
31%
22%
1%
46%
Sources of Funds
State SOQ
Local Match (SOFTransfer)
All Other
Beginning FundEquity
1%
49%50%
Uses of Funds
Personnel
Textbooks
Ending Fund
Balance Reserve
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 9 of 24 17
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Textbook Fund
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2020-21 2021-22 2022-23 2022-23 Adj Budget
[1]Beginning Balance July 1 906,178$ 1,277,941$ 1,259,070$ 1,570,658$ 311,588$
REVENUES:
[2]Interest on Bank Deposits 2,477$ 5,620$ 5,000$ 73,656$ 68,656$
[3]Sale of Textbooks/ Lost Fees (20)447 6,500 812 (5,688)
[4]Misc Revenue - 36,000 0
[5]State Reimbursements 829,246 865,137 1,070,348 1,066,528 (3,820)
[6]Transfers From Other Funds 1,097,364 615,548 756,496 756,496 -
[7]TOTAL REVENUES:1,929,068$ 1,522,753$ 1,838,344$ 1,897,493$ 59,149$
Total Revenues and Beginning Balance 2,835,246$ 2,800,694$ 3,097,414$ 3,468,151$
EXPENDITURES:
[8]Salaries 19,721$ 21,251$ 22,326$ 22,324$ 1$
[9]Fringe Benefits 5,376 5,789 6,084 6,077 6
[10]Contractual Services 2,247 - - - -
[11]Payments to Publishers 1,529,961 1,202,997 1,533,451 1,522,857 10,595
[12]Planned Carryforward to Next Year - - 1,535,554 - 1,535,554
[13]TOTAL EXPENDITURES 1,557,304$ 1,230,036$ 3,097,414$ 1,551,258$ 1,546,156$
[14]Revenues Over / (Under) Expenditures 371,763$ 292,717$ (1,259,070)$ 346,235$ 1,605,305$
[15]Ending Balance June 30 1,277,941$ 1,570,658$ -$ 1,916,893$
[16]Committed - reserve for encumbrance -$ 12,637$ 1,161$
[17]Balance Committed 1,277,941$ 1,558,021$ 1,915,732$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 10 of 24
18
SCHOOL CAPITAL PROJECTS FUND
The school capital projects fund is for the purchase of capital items not provided for in the annual school
operating fund and project scopes are too small for the school construction fund. This fund typically
receives revenue from the local governing body through direct appropriation or through the transfer of
funds from prior year school operating fund remaining balances. Specific to the FY 2023, the state
provided school construction funds to support facilities-related capital improvements.
FCPS used the beginning fund balance of $4,837,375, state funds of $4,117,427 and a transfer of
$1,023,546 in prior year school operating surplus funds re-appropriated by the county to purchase the
following items/projects related to student transportation and facilities.
Projects begun in FY 2022 (prior year) and complete or in-progress at June 30, 2023:
•19 school buses
•Middletown Elementary School sky light replacement
•Sherando High School front and rear door replacement
•School Board Office roof replacement
•School Board Office IT modular offices and space
•Sherando High School heat pump replacement (project is in-progress)
•Transportation Center buildings (administration and maintenance) HVAC replacements (project
is in-progress)
Projects begun in FY 2023 (current year) and complete or in-progress as of June 30, 2023:
•Millbrook High School boiler replacement
•Sherando High School intruder lock installations
•Millbrook High School roof replacement (project is in-progress)
The balance of $3,310,246 will carry forward into FY 2024 to complete the in-progress projects listed
above.
10%
41%
49%
Sources of Funds
County, SchoolOperating Surplus
State Construction
Funds
Beginning Fund
Equity
27%
73%
Uses of Funds
School Buses
Facilities CAP
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 11 of 24 19
Numbers may not add correctly due to rounding.
Frederick County Public Schools
School Capital Projects Fund
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2020-21 2021-22 2022-23 2022-23 Adj Budget
[1]Beginning Balance July 1 1,352,825$ 2,103,140$ 6,238,933$ 4,837,375$ (1,401,559)$
REVENUES:
[2]Other Receipts 16,963$ -$ -$ -$ -$
[3]State Revenue - - 4,117,427 4,117,427 -
[4]Local Funds - Frederick County 5,692,878 4,264,552 1,023,546 1,023,546 -
[5]Transfers from Other Funds - - - - -
[6]TOTAL REVENUES 5,709,841$ 4,264,552$ 5,140,973$ 5,140,973$ -$
Total Revenues and Beginning Balance 7,062,665$ 6,367,692$ 11,379,906$ 9,978,348$
EXPENDITURES:
[7]Capital Outlay 4,959,526$ 1,530,317$ 11,379,906$ 6,668,101$ 4,711,805$
[8]TOTAL EXPENDITURES 4,959,526$ 1,530,317$ 11,379,906$ 6,668,101$ 4,711,805$
[9]Ending Balance June 30 2,103,140$ 4,837,375$ -$ 3,310,246$
[10]Balance Reserve for Encumbrances 1,171,792$ 3,066,968$ 2,837,076$
[11]Balance Committed 931,348$ 1,770,406$ 473,170$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 12 of 24
20
CONSTRUCTION FUND
The active construction projects for FY 2023 were construction of Robert E. Aylor Replacement Middle
School, Indian Hollow Elementary and James Wood High School construction projects. Final payments
were processed on Robert E. Aylor Middle School construction project; the project was $0.8 million under
budget.
A project-to-date summary is shown below and is provided in a different format on the financial
statement. The amounts shown in bold represent active project balances at year-end, which will be
automatically re-appropriated in the next fiscal year to continue the project.
Indian Hollow Elementary Remediation: James Wood High School Renovation:
Beginning project amount $ 12,020,000.00 Beginning project amount $ 72,844,000.00
Expenditures through June 30, 2023 $ (7,611,423.67) Expenditures through June 30, 2023 $ (35,364,090.54) O/S Encumbrances @ June 30, 2023 $ (4,063,144.63) O/S Encumbrances @ June 30, 2023 $ (34,222,042.00)
Remaining project balance $ 345,431.70 Remaining project balance $ 3,257,867.46
Cash received – bond proceeds $ 10,370,000.00 Cash received – bond proceeds $ 38,180,000.00 Cash received – premium proceeds $ 1,440,560.73 Cash received – premium proceeds $ 4,529,583.74 Cash received – interest earnings $ 157,054.53 Cash received – interest earnings $ 299,938.74
Cash disbursed for project $ (6,629,998.48) Cash transferred from other projects $ 179,394.65
Accounts Payable @ June 30, 2023 $ (981,425.19) Cash disbursed for project $ (29,855,790.99)
Cash/A/P balance @June 30, 2023 $ 4,356,191.59 Accounts Payable @ June 30, 2023 $ (5,508,299.55)
Cash/ A/P balance as of June 30, 2023 $ 7,824,826.59
Armel Addition: Replacement Robert E. Aylor Middle School: Beginning project amount $ 500,000.00 Beginning project amount $ 48,700,000.00 Expenditures through June 30, 2023 $ (474,563.00) Expenditures through June 30, 2023 $ (47,945,919.73)
O/S Encumbrances @ June 30, 2023 $ -O/S Encumbrances @ June 30, 2023 $ -
Remaining project balance $ 25,437.00 Remaining project balance $ 754,080.27
Cash received – bond proceeds $ -Cash received – bond proceeds $ 41,695,000.00
Cash received – premium proceeds $ -Cash received – premium proceeds $ 4,574,923.05
Cash received – interest earnings $ -Cash received – interest earnings $ 337,915.67 Cash transferred – undesignated fund $ -Cash received – other sources $ -
Cash received from other projects $ 500,000.00 Cash transferred from/to other projects $ 1,338,081.01
Cash disbursed for project $ (474,563.00) Cash disbursed for project $ (47,945,919.73)
Accounts Payable @ June 30, 2023 $ -Accounts Payable @ June 30, 2023 $ -
Cash/ A/P balance as of June 30, 2023 $ 25,437.00 Cash/A/P balance @June 30, 2023 $ -
Fourth High School: Beginning project amount $ 6,000,000.00 Expenditures through June 30, 2023 $ (5,376,281.60)
O/S Encumbrances @ June 30, 2023 $ -
Remaining project balance $ 623,718.40
Cash received – bond proceeds $ 2,734,850.00
Cash received – premium proceeds $ 209,216.97 Cash received – interest earnings $ 4,733.58 Cash transferred – undesignated fund $ 2,500,000.00 Cash received from other projects $ 230,199.17
Cash disbursed for project $ (5,376,281.60)
Accounts Payable @ June 30, 2023 $ -
Cash/A/P balance @June 30, 2023 $ 302,718.12
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 13 of 24 21
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Construction Funds
Year Ended June 30, 2023
[a][b][c][d]CummulativeProjectPrior Years'Actual Project
Budget Receipts 2022-23 Receipts
[1]Beginning Balance July 1 11,813,371$
REVENUES:
[2]Interest Income -$ 368,924$ 430,720$ 799,643$
[3]Proceeds from Bond Sale 136,564,000 67,013,607 36,511,310 103,524,917
[4]Other Receipts 3,500,000 4,956,892 - 4,956,892
[5]Miscellaneous - - - -
[6]TOTAL REVENUES 140,064,000$ 72,339,422$ 36,942,030$ 109,281,452$
[a][b][c][d][e][f]
Cummulative RemainingProjectPrior Years'Actual Project Outstanding ProjectBudgetExpenditures2022-23 Expenditures Encumbrances Balance
EXPENDITURES:
[7]Armel Elementary Additions 500,000$ 471,563$ 3,000$ 474,563$ -$ 25,437$
[8]Replacement Robert E Aylor Middle School 48,700,000 47,697,819 248,101 47,945,920 - 754,080$
[9]Fourth High School - Land & Design 6,000,000 5,372,282 4,000 5,376,282 - 623,718$
[10]Indian Hollow Wall Remediation & HVAC 12,020,000 1,323,380 6,288,043 7,611,424 4,063,145 345,432$
[11]James Wood High School Renovation 72,844,000 5,661,007 29,703,083 35,364,091 34,222,042 3,257,867$
[12]TOTAL EXPENDITURES 140,064,000$ 60,526,051$ 36,246,228$ 96,772,279$ 38,285,187$ 5,006,535$
[13]Ending Balance June 30 12,509,173$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 14 of 24
22
DEBT SERVICE FUND
The Debt Service Fund accounts for principal and interest payments on general obligation bonds sold
through the Virginia Public School Authority to finance major school construction projects.
During the fiscal year, FCPS received $304,824 in refinancing credits from VPSA and $280,543 from the
federal government as an interest rebate subsidy for the Qualified School Construction Bonds (QSCB)
program. Additionally, $18,076,918 was received from the county. These revenues plus the beginning
fund balance were used for the principal, interest, and administrative expenses for the 36 active debt
issues covering 14 construction projects amortized over 20 years.
The FY 2023 principal, interest, and management fee payments totaled $17,800,740. The end of year fund
balance is $31,847. The fund balance will carry forward to support FY 2024 debt obligations.
A summary of the outstanding indebtedness is shown below.
Outstanding debt at June 30, 2022 $ 138,655,784
New debt incurred during FY 2023 $ 32,445,000 *
Principal payments on existing debt during FY 2023 $( 12,330,784)
OUTSTANDING DEBT AT JUNE 30, 2023 $ 158,770,000
* New debt incurred includes borrowing for Indian Hollow Elementary School and James Wood High School construction projects.
97%
3%
Sources of Funds
County
Federal & State
69%
31%
Uses of Funds
Principal
Interest
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 15 of 24 23
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Debt Service Fund
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2020-21 2021-22 2022-23 2022-23 Adj Budget
[1]Beginning Balance July 1 332,288$ 198,505$ 32,999$ 38,185$ 5,186$
REVENUES:
[2]State VPSA Credits 322,760$ 375,811$ 282,924$ 304,824$ 21,900$
[3]Federal - QSCB 281,637 280,543 275,782 280,543 4,761
[4]Local Funds - Frederick County 17,085,531 18,076,918 18,076,918 18,076,918 -
[5]Transfers from Other Funds - - - - -
[6]TOTAL REVENUES 17,689,928$ 18,733,272$ 18,635,624$ 18,662,285$ 26,661$
EXPENDITURES:
[7]Principal Payments 12,078,540$ 13,016,944$ 12,330,784$ 12,330,784$ -$
[8]Interest Payments 5,721,921 5,852,073 5,441,106 5,441,106 -
[9]Miscellaneous 23,250 24,575 28,850 28,850 -
[10]TOTAL EXPENDITURES 17,823,711$ 18,893,592$ 17,800,740$ 17,800,740$ -$
[11]Transfers to Other Funds -$ -$ 867,883$ 867,883$
[12]Ending Balance June 30 198,505$ 38,185$ -$ 31,847$
[13]Balance Committed, Reserve for Encumbrance -$ -$ -$
[14]Balance Assigned 198,505$ 38,185$ 31,847$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 16 of 24
24
NORTHWESTERN REGIONAL EDUCATIONAL
PROGRAMS (NREP) FUNDS
Frederick County Public Schools is the fiscal agent for the NREP program. The school divisions of
Winchester City and Frederick and Clarke Counties fund the program along with some state dollars. The
NREP program provides intense services to multiple disabled students, emotionally disabled students,
autistic students, hearing impaired students, deaf/blind students, and early childhood students with
various disabilities. The program also provides outreach services to daycares and homes, as well as
musical, occupational, physical, and speech therapy services. About 200 students receive services by this
program; of which, 69 percent are FCPS students.
Total revenues were $6,017,993 and were $22,606 more than budgeted. This amount represents a
positive variance in interest earnings. Expenditure savings of $455,102 were realized throughout the year.
The residual surplus is $408,645 is carried forward to the next school year in which $34,704 will fund
outstanding purchasing commitments and $373,941 will be a credit to the participating localities. The
residual surplus is the result of vacancy and turnover savings in personnel.
The NREP textbook fund concluded the year with a fund balance of $5,485. The fund balance is
accumulated over time and is assigned to future disbursements driven by textbook adoption
requirements.
69%
30%
1%
Sources of Funds
Billings to SchoolOperating Fund
Billings to Other
School Divisions
State & Other 85%
4%10%
1%Uses of Funds
Instruction
Admin, Attend. &Health
Operations &Maintenance
Other
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 17 of 24 25
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Northwestern Regional Educational Programs (NREP) Funds
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted VarianceActualActualBudgetActualfrom
2020-21 2021-22 2022-23 2022-23 Adj Budget
OPERATING FUND
Beginning Balance at July 1 517,428$ 552,330$ 420,836$ 351,773$ (69,063)$
REVENUES:
[1]Interest 1,482$ 3,179$ -$ 22,606$ 22,606$
[2]Tuition - - - - - [3]Revenue from Commonwealth 26,000 27,682 26,000 26,000 -
[4]Revenue from Federal Government - - 12,664 12,664 -
[5]Local Funds -- Frederick County,- - - - - Winchester City, and Clarke County 5,141,048 5,235,781 5,956,723 5,956,723 -
[6]TOTAL REVENUES 5,168,530$ 5,266,641$ 5,995,387$ 6,017,993$ 22,606$
EXPENDITURES:
[7]Instruction 4,370,308$ 4,544,107$ 5,415,392$ 5,034,981$ 380,410$ [8]Administration, Attendance & Health 114,240 217,192 226,811 224,676 2,135
[9]Pupil Transportation Services - 507 6,000 261 5,739
[10]Operations and Maintenance 567,534 620,107 637,015 614,355 22,660[11]Food Services - 4,305 493 493 -
[12]Fund Transfers/Contingency 10,000 10,000 34,463 10,000 24,463
[13]Technology 71,547 70,981 96,050 76,356 19,695
[14]TOTAL EXPENDITURES 5,133,628$ 5,467,198$ 6,416,223$ 5,961,121$ 455,102$
[15]Ending Balance at June 30 552,330$ 351,773$ -$ 408,645$
[16]Reserve for Encumbrance -$ -$ 34,704$
[17]Balance Committed 552,330$ 351,773$ 373,941$
TEXTBOOK FUND
Beginning Balance at July 1 10,115$ 16,902$ 10,000$ 7,041$ (2,959)$
REVENUES:
[1]Interest 31$ 43$ -$ 438$ 438$
[2]Transfers from NREP Operating Fund 10,000 10,000 10,000 10,000 -
[3]TOTAL REVENUES 10,031$ 10,043$ 10,000$ 10,438$ 438$
EXPENDITURES:
[4]Payments for Textbooks 3,245$ 19,904$ 18,554$ 10,548$ 8,006$
[5]Payments for Technology Software/Devices - - 1,446 1,446 -
[6]TOTAL EXPENDITURES 3,245$ 19,904$ 20,000$ 11,994$ 8,006$
[7]Ending Balance at June 30 16,902$ 7,041$ -$ 5,485$
[8]Balance Committed 16,902$ 7,041$ 5,485$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 18 of 24
26
PRIVATE PURPOSE FUNDS
The school division maintains a private-purpose endowment fund and a private-purpose income fund.
The endowment fund activity includes contributions and management expenses associated with the
principal or corpus. The income fund activity includes miscellaneous restricted donations, interest
postings, disbursements, and fund transfers. Fund balances are brought forward each year into the next
fiscal period.
The fund balance at June 30, 2023, is comprised of the following:
Private-Purpose
Endowment Balance
Private-Purpose
Income Fund Balance
Armstrong Foundation Scholarship $ 224,861 $ 29,142
Della Stine Scholarship $ 13,465 $ 2,018
Clyde & Alfretta M. Logan Scholarship N/A $ 22,500
Bright Futures Program N/A $ 387,714
FCPS101 N/A $ 1,061
Preschool Donations N/A $ 44,240
Pilot Tech Grant N/A $ 10,000
TOTAL $ 238,326 $ 496,674
Private-Purpose Endowment Funds
Armstrong Foundation Scholarship Fund—This fund accounts for funds provided by the Armstrong
Foundation. Earnings are used to provide scholarships to deserving students of the Frederick
County, Virginia schools.
Della Stine Scholarship—This fund accounts for funds provided by a private donor. Earnings on fund
assets may be used to provide a scholarship to a deserving student who attended Dowell J. Howard
Learning Center.
Private-Purpose Income Fund
The Armstrong Foundation, Della Stine, and Clyde and Alfretta M. Logan Scholarship Funds are
restricted for providing scholarships to students at the three Frederick County high schools. The two
endowed funds are used to support the respective annual scholarship when interest income is
insufficient.
Bright Futures is a non-profit organization that helps schools connect student needs with donated
resources (money, supplies or time) that already exist in the community.
FCPS101 is a community engagement program to educate community members on FCPS
instructional and operational services. Private donations support this program.
The Preschool Donation is provided to support preschool program operational expenses.
The Pilot Tech Grant is a donation for classroom technology such as robotic sets.
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 19 of 24 27
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Private Purpose Funds
Year Ended June 30, 2023
[a][b][c][d]
Private-Purpose Private-Purpose Private-Purpose Private-Purpose
Endowment Income Endowment Income
FY21-22 FY21-22 FY22-23 FY22-23
[1]Beginning Balance July 1 238,326$ 392,775$ 238,326$ 438,922$
REVENUES:
[2]Interest on Bank Accounts -$ 2,561$ -$ 26,020$
[3]Interest on Investments
[4]Donations and Grants 197,115 185,458
[5]Transfers from Other Funds
[6]Investment Earnings
[7]TOTAL REVENUES -$ 199,676$ -$ 211,478$
EXPENDITURES:
[8]Personnel -$ 14,739$ -$ 33,692$
[9]Scholarship Payments - 29,600 - 18,000
[10]Services and Other Expenses - 3,450 - 1,194
[11]Other Operating Supplies - 82,057 - 61,142
[12]Instructional Supplies - 3,000 - -
[13]Technology Hardware - -- -
[14]Capital Outlay - 20,683 - 39,697
[15]Transfers to Other Funds - -- -
[16]TOTAL EXPENDITURES -$ 153,529$ -$ 153,725$
[17]Ending Balance June 30 238,326$ 438,922$ 238,326$ 496,674$
[18]Balance Restricted 238,326$ 438,922$ 238,326$ 496,674$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 20 of 24
28
CONSOLIDATED SERVICES FUND
The consolidated services fund accounts for the transaction activity associated with building services
provided to county buildings and the Handley Regional Library, as well as vehicle services provided to the
school division and outside agencies.
The transportation facility is located on Route 522 south and is equipped for fleet maintenance and fueling
services to support the school division, some county offices and departments, and volunteer fire and
rescue stations. The facility operations include vehicle repairs, tire changing, washing and fueling, and
inspections. The facility is staffed by heavy-duty and light-duty mechanics. Most of the service mechanics
hold Automotive Service Excellence (ASE) certifications in their respective fields. Fleet services are billed
to user agencies on a cost recovery basis. The charges are comprised of full recovery of all direct and
indirect expenses associated with the service provided.
FY 2023 revenues totaled $4,226,652, and expenses totaled $3,999,423. Revenues are over expenditures
by $227,230 and are added to fund balance. Ending fund balance of $1,046,368 includes $516,261
inventory value at fiscal yearend. The residual $530,107 in fund balance is assigned and carried-forward
to the next fiscal year to support consolidated services operation.
82%
18%
Sources of Funds
Billings to SchoolOperating Fund
Billings to Outside
Agencies
28%
72%
Uses of Funds
Personnel
Operating
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 21 of 24 29
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Consolidated Services Fund
Year Ended June 30, 2023
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2020-21 2021-22 2022-23 2022-23 Adj Budget
Beginning Balance July 1 465,023$ 505,504$ 221,827$ 819,138$ 597,311$
[1]REVENUES:
[2]Building Services
Billings to Regional Library Board 1,619$ -$ 1,000$ -$ (1,000)$
Billings to County Government - - 5,000 - (5,000)
Sub-total Building Services 1,619$ -$ 6,000$ -$ (6,000)$
[3]Vehicle Services
Billings to FCPS 2,137,710$ 3,171,913$ 3,041,378$ 3,458,777$ 417,399$
Billings to Outside Agencies 413,136 737,202 729,190 766,270 37,080
Other Receipts 716 2,623 1,606 1,606 -
Sub-total Vehicle Services 2,551,562$ 3,911,738$ 3,772,173$ 4,226,652$ 454,479$
[4]Transfers from School Operating Fund -$ -$ -$ -$ -$
[5]Prior Year Encumbrances -$ -$ -$ -$ -$
[6]TOTAL RECEIPTS 2,553,181$ 3,911,738$ 3,778,173$ 4,226,652$ 448,479$
Total Receipts and Beginning Balance 3,018,204$ 4,417,242$ 4,000,000$ 5,045,790$
[7]EXPENDITURES:
[8]Building Services
County Administration Building -$ -$ 5,000$ -$ 5,000$
Bowman Regional Library 1,619 - 1,000 - 1,000
Sub-total Building Services 1,619$ -$ 6,000$ -$ 6,000$
[9]Vehicle Services
Salaries 778,574$ 739,517$ 890,213$ 877,099$ 13,114$
Fringe Benefits 271,018 228,914 264,228 260,359 3,869
Purchased Services 45,994 8,690 62,163 51,259 10,904
Other Charges 70,783 75,541 67,806 66,747 1,060
Materials and Supplies 1,344,712 2,545,443 2,709,590 2,743,959 (34,369)
Capital Outlay - - - - -
Sub-total Vehicle Services 2,511,081$ 3,598,104$ 3,994,000$ 3,999,423$ (5,423)$
[10]TOTAL EXPENDITURES 2,512,700$ 3,598,104$ 4,000,000$ 3,999,423$ 577$
[11]Revenues Over/ (Under) Expenditures 40,481$ 313,634$ 227,230$
[12]Ending Balance June 30 505,504$ 819,138$ 1,046,368$
[13]Balance Nonspendable, Inventory 438,692$ 501,472$ 516,261$
[14]Balance Assigned 66,812$ 317,666$ 530,107$
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 22 of 24
30
INSURANCE RESERVE FUND
The insurance reserve fund accounts for health care benefits for participating employees. Sources of funds
are medical and dental premiums received from Frederick County Public Schools and participating
employees. Uses of funds are the payment of health/dental claims and health clinic activities for
participating employees. The fund balance is generated from premiums exceeding insurance carrier
claims and health clinic activities. Likewise, the fund balance could decrease for claims and activities
exceeding premiums collected. A range for projected claims expense and health care utilization is
prepared by the insurance carrier. Premiums are set within the projected claims range and within
projected health clinic activities.
The health insurance program provided coverage for almost 1,920 FCPS employees and retirees plus their
dependents. The program includes two medical plan options, one vision, and one dental plan—all
provided by Anthem. The two medical plan options are known as KeyCare 25 and the Health Savings
Account (HSA). Participating employees and their dependents also have access to the on-site health care
clinic provided through partnership with CareATC (formerly Care Team, LLC). The on-site health clinic is
designed to improve employee access to convenient, quality health care services while decreasing time
away from work.
On the financial statement, column [d] shows the current year activity compared to expected claim levels
shown in column [c]. Medical and dental claims, affordable care act, on-site health clinic activities and
building lease, and other expenses for FY 2023 were $22,468,514, slightly below the expected level of
$23,244,459. The insurance reserve fund fiscal year-end balance decreased by $2,050,149 to an ending
balance of $9,563,182. The fund balance equates to five months of expected claims activity. The fund
balance is assigned to support future health claims.
Column [e] provides activity projected for FY 2024. FCPS and employee premium shares will increase by
10 percent. Anthem will continue to provide medical insurance and Delta Dental will provide dental
insurance for participating employees and their dependents. Overall, the fund needs to support about
$26.2 million in expected insurance claims and health care clinic activities for the FY 2024. It is important
to maintain a fund balance sufficient to support claims that exceed expectations.
46%12%
6%
36%
Sources of Funds
Employer Premiums
Employee
Premiums
NREP
Premiums/Other
Beginning FundEquity
63%4%
2%
1%
30%
Uses of Funds
Health Care Claims
Dental Claims
On-site Health Clinic
Other
Ending Fund Balance
Reserve
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 23 of 24 31
Numbers may not add correctly due to rounding.
Frederick County Public Schools
Insurance Reserve Fund
Year Ended June 30, 2023
[a][b][c][d][e]Expected ExpectedActualActualActivityActualActivity2020-21 2021-22 2022-23 2022-23 2023-24
[1]Beginning Balance July 1 10,162,718$ 12,806,063$ 11,613,331$ 11,613,331$ 9,563,182$ [1]
REVENUES:[2]Interest on Bank Deposits 31,374$ 56,970$ 50,000$ 505,578$ 200,000$ [2][3]Health Insurance Premiums 21,814,901 19,301,064 20,266,200 19,867,255 23,055,000 [3]
[4]Donations/Grants/Other 15,080 450 500 45,533 500 [4]
[5]TOTAL REVENUES 21,861,355$ 19,358,484$ 20,316,700$ 20,418,366$ 23,255,500$ [5]
EXPENDITURES:
[6]Contracted Activities 129,263$ 346,135$ 400,000$ 329,873$ 400,000$ [6]
[7]Taxes & Fees 8,663 9,012 9,571 7,949 8,500 [7]
[8]Lease of Building 22,857 34,942 36,000 35,641 37,000 [8]
[9]Services & Supplies 574,198 608,024 690,000 672,229 700,000 [9][10]Health Care Claims 17,287,628 18,269,029 20,808,888 20,130,525 23,720,000 [10][11]Dental Claims 1,195,402 1,284,075 1,300,000 1,292,299 1,366,000 [11]
[12]TOTAL EXPENDITURES 19,218,010$ 20,551,217$ 23,244,459$ 22,468,514$ 26,231,500$ [12]
[13]Revenues Over/(Under) Expenditures 2,643,345$ (1,192,733)$ (2,927,759)$ (2,050,149)$ (2,976,000)$ [13]
[14]Ending Balance June 30 12,806,063$ 11,613,331$ 8,685,572$ 9,563,182$ 6,587,182$ [14]
FCPS Financial Report, Fiscal Yearended June 30, 2023 Page 24 of 24
32
1415 Amherst Street
Winchester, Virginia 22601
540-662-3888
For more information on current budget and programs, visit www.frederickcountyschoolsva.net
33
Patty Camery, CPA, SFO, MSBL
Executive Director of Finance
#inspire2025
Finance Committee Meeting
Frederick County Board of Supervisors
October 4, 2023
Main point 3
2
Funds to Discuss
• Capital Projects Fund
• Debt Service Fund
• Operating Fund
• Request for Supplemental Appropriation
34
Main point 3
3
School Capital Projects Fund
• Beginning Balance $ 4,837,375
• Revenue $ 5,140,973
• Expenditures $ 6,668,101
• Ending balance $ 3,310,246
27%
73%
Uses of Funds
School Buses
Facilities CAP
10%
41%
49%
Sources of Funds
County, School Operating
Surplus
State Construction Funds
Beginning Fund Equity
Main point 3
4
School Capital Projects Fund (continued)
Projects begun in FY 2022 (prior year) and complete or in-progress at June 30, 2023:
x 19 school buses
x Middletown Elementary School sky light replacement
x Sherando High School front and rear door replacement
x School Board Office roof replacement
x School Board Office IT modular offices and space
x Sherando High School heat pump replacement (project is in-progress)
x Transportation Center buildings (administration and maintenance) HVAC replacements (project
is in-progress)
Projects begun in FY 2023 (current year) and complete or in-progress as of June 30, 2023:
x Millbrook High School boiler replacement
x Sherando High School intruder lock installations
x Millbrook High School roof replacement (project is in-progress)
35
Main point 3
5
School Debt Service Fund
Outstanding debt at June 30, 2022 $ 138,655,784
New debt incurred during FY 2023 $ 32,445,000
Principal payments on existing debt during FY 2023 $( 12,330,784)
Outstanding debt at June 30, 2023 $158,770,000
97%
3%
Sources of Funds
County
Federal & State 69%
31%
Uses of Funds
Principal
Interest
Main point 3
6
School Operating Fund
45%
46%
8%1%
Sources of Funds - $210.3M
State
County
Restricted -
State/Federal/Local
Federal
68%5%
19%
8%
Uses of Funds - $209.3M
Instruction
Technology
Support Services
Restricted Programs
36
Main point 3
7
School Operating Fund (continued)
Total Operating Fund Surplus $1,056,066
Obligated Operating Surplus $ 178,784
Unobligated Operating Surplus
(0.40% of operating budget)$ 877,282
Main point 3
8
FY23 Remaining Obligated Funds - $178,783.90
FY24 Budget adjustment to the School Operating Fund
$ 74,961.00 Advanced Computer Science Education
$ 33,984.63 E-rate
$ 26,816.80 Virginia Tiered Systems of Support
$ 20,068.43 School Based Health Workforce
$ 11,654.97 Project Graduation
$ 10,114.57 School Improvement Grant
$ 1,183.50 VA Star Program
37
Main point 3
9
FY23 School Operating Fund – Unobligated Surplus
Key factors contributing to unobligated operating surplus:
Budgetary savings in payroll expenditures $ 369,808
Budgetary savings in schools and departmental
expenditures $ 507,474
Unobligated Surplus for FY 2023 $ 877,282
Main point 3
10
FY23 Remaining Unobligated Funds - $877,282
FY24 budget adjustment to the
Capital Projects Fund for fire
alarm replacements at Apple Pie
Ridge, Armel, and Stonewall
Elementary Schools and Dowell
J. Howard Center.
If there are enough remaining
funds available after these
projects are completed, the
superintendent recommends
adding a fire alarm at Bright
Futures at an estimated cost of
$58,000.
Location System/Component Replacement Cost
Various Sites Building Automation $2,000,000
Apple Pie Ridge Elementary School Boiler Replacement $650,000
Apple Pie Ridge Elementary School Fire Alarm Replacement $200,000
Apple Pie Ridge Elementary School Retro Fit Lighting $478,416
Armel Elementary School Fire Alarm Replacement $200,000
Bass-Hoover Elementary School Building Wiring Renovation $250,598
Bass-Hoover Elementary School Gas Boiler & Water Heater Replacement $350,000
Dowell J Howard Center Chiller & Water Heater Replacement $350,000
Dowell J Howard Center Fire Alarm Replacement $200,000
James Wood Middle School Stadium Bleacher Replacement $924,000
James Wood Middle School Track Restoration $80,000
Middletown Elementary School Building Wiring Renovation $273,780
Millbrook High School Tennis Court Resurface $320,000
NREP, Senseny Road Gas Boiler & Water Heater Replacement $350,000
NREP, Senseny Road Retro Fit Lighting $478,416
Orchard View Elementary School Cooling Tower Replacement $400,000
Sherando High School Track Resurface $200,000
Stonewall Elementary School Boiler Replacement $650,000
Stonewall Elementary School Fire Alarm Replacement $200,000
$8,555,210Total FY 2024 Capital Projects Request
38
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a School Operating Fund and a
General Fund supplemental appropriation in the amount of $178,783.90.
This amount represents a carry forward of FY 2023 unspent restricted grant funds. The
committee recommends approval.
Attachments:
FinCmte20231004SchoolsCF.pdf
39
Executive Director of Finance Patty D. Camery cameryp@fcpsk12.net
DATE: September 13, 2023
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance
SUBJECT: FY 2024 Budget Items for Consideration by the Board of Supervisors
On September 12, 2023, the School Board approved the following requests that are subject to consideration and approval by the Board of Supervisors. Please include the following items on the agenda for the October 4 County Finance Committee meeting.
1.The School Board is requesting a supplemental appropriation to the FY 2024 School OperatingFund for $178,783.90, which represents restricted grant funds received during FY 2023 and areto be used for specific purposes such as School Based Health Workforce, Advanced ComputerScience Education, Project Graduation, E-Rate, Virginia Tiered Systems of Support, SchoolImprovement Grant, and Virginia Star Program.
2.The School Board is requesting an FY 2024 supplemental appropriation to the School CapitalProjects Fund for $877,282.00, which represents the FY 2023 unobligated surplus in the SchoolOperating Fund. Approval of this request will provide funds to support replacement fire alarms
at Apple Pie Ridge, Armel, Stonewall Elementary Schools, Dowell J. Howard Center, and toinstall a fire alarm at Bright Futures.
cc: Dr. George Hummer, Superintendent Mike Bollhoefer, County Administrator
B1
B2
40
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a School Capital Fund and a
General Fund supplemental appropriation in the amount of $877,282.
This amount represents a carry forward of FY 2023 unspent unobligated School Operating
funds for the replacement of fire alarms at 5 locations. The committee recommends approval.
Attachments:
FinCmte20231004SchoolsCF.pdf
41
Executive Director of Finance Patty D. Camery cameryp@fcpsk12.net
DATE: September 13, 2023
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance
SUBJECT: FY 2024 Budget Items for Consideration by the Board of Supervisors
On September 12, 2023, the School Board approved the following requests that are subject to consideration and approval by the Board of Supervisors. Please include the following items on the agenda for the October 4 County Finance Committee meeting.
1.The School Board is requesting a supplemental appropriation to the FY 2024 School OperatingFund for $178,783.90, which represents restricted grant funds received during FY 2023 and areto be used for specific purposes such as School Based Health Workforce, Advanced ComputerScience Education, Project Graduation, E-Rate, Virginia Tiered Systems of Support, SchoolImprovement Grant, and Virginia Star Program.
2.The School Board is requesting an FY 2024 supplemental appropriation to the School CapitalProjects Fund for $877,282.00, which represents the FY 2023 unobligated surplus in the SchoolOperating Fund. Approval of this request will provide funds to support replacement fire alarms
at Apple Pie Ridge, Armel, Stonewall Elementary Schools, Dowell J. Howard Center, and toinstall a fire alarm at Bright Futures.
cc: Dr. George Hummer, Superintendent Mike Bollhoefer, County Administrator
B1
B2
42
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The WRA Executive Director requests an Airport Capital fund supplemental
appropriation in the amount of $1,935,393 and a General Fund supplemental
appropriation in the amount of $29,728.
These amounts represent the increase in the cost for the construction of a new aircraft parking
apron ($1,935,393) and the corresponding local share ($29,728). The committee
recommends approval.
Attachments:
FinCmte20231004AirportGrantSA.pdf
43
WINCHESTER REGIONAL AIRPORT
491 AIRPORT ROAD
WINCHESTER, VIRGINIA 22602
(540) 662-5786
MEMORANDUM
To: Cheryl Shiffler, Frederick County Finance Director
From: Nick Sabo, Winchester Regional Airport Authority Executive Director
Date: September 7, 2023
RE: Finance Committee Agenda Item | Local Match for State and Federal Grant Offers
The Winchester Regional Airport Authority (WRAA) received conditional grant offers from the Federal
Aviation Administration (FAA) and Virginia Department of Aviation (DOAV) for the “Reconstruct Mid-
field Apron – Phase 2 (Construction)” project. Together, these grants provide reimbursement for
98% of total project costs. The project will construct a new aircraft parking apron to adjoin to the new
terminal building currently under construction.
The project is included in the approved FY2024 capital budget; however, only a single bid was
received that exceeded the engineer’s estimate. After extensive negotiations with the low bidder, a
revised project scope was agreed to and endorsed by the FAA and DOAV. Therefore, the WRAA
requests a supplemental appropriation for its FY2024 capital budget of $1,935,393, including an
additional Frederick County contribution of $29,728. The total project costs are shown in the table
below:
FY 2024 Budget Revised Budget
FAA $3,375,000 $5,116,853
DOAV $300,000 $454,831
County $57,600 $87,328
City $17,400 $26,381
Total $3,750,000 $5,685,393
Expense: 4 - 085 - 081030 - 8801 - 000 – 075, Parallel Taxiway Phase 2
Revenue: 3 - 085 - 024040 – 0012, State Reimbursement Capital Projects
3 - 085 - 033010 – 0012, Federal Reimbursement Capital Projects
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
44
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Parks and Recreation Director requests a General Fund supplemental
appropriation in the amount of $1,800.
This amount represents donations for park benches. No local funds required. The committee
recommends approval.
Attachments:
FinCmte20231004ParksBenchDonations.pdf
45
46
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $150,311.
This amount represents a carry forward of unspent FY 2023 funds for the design of Old
Charlestown Road Park. The committee recommends approval.
Attachments:
FinCmte20231004OldChrlstwnParkCF.pdf
47
48
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The NRADC Superintendent requests a Jail Fund supplemental appropriation in
the amount of $1,320,808.
This amount represents funds required for an emergency replacement of failing parts of the
security system. Of this amount $205,000 are grant funds awarded and the remaining
$1,115,808 will come from the Jail fund balance. The committee recommends approval.
Attachments:
FinCmte20231004NRADCSecurity
49
50
51
52
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$90,876.67.
This amount represents funds toward the building at the impound lot. Funds have been
accumulating for several fiscal years from donations and an insurance claim for a damaged
tent. The committee recommends approval.
Attachments:
FinCmte20231004SheriffCF.pdf
53
B7
B8
B9
54
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$34,876.
This amount represents a carry forward of FY 2023 unspent funds for the purchase of vehicle
routers and antennas. The committee recommends approval.
Attachments:
FinCmte20231004SheriffCF.pdf
55
B7
B8
B9
56
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$15,204.
This amount represent unbudgeted revenue received in FY 2023 from the sale of salvage and
surplus to be used toward the purchase of a new vehicle. The committee recommends
approval.
Attachments:
FinCmte20231004SheriffCF.pdf
57
B7
B8
B9
58
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$12,930.
This amount represent unbudgeted revenue received in FY 2024 from the sale of salvage and
surplus to be used toward the purchase of a new vehicle. No local funds required. The
committee recommends approval.
Attachments:
FinCmte20231004SheriffSurplusSA.pdf
59
60
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$1,779.34.
This amount represents the sale of scrap metal and will be used for firing range supplies and
vehicle parts. No local funds required. The committee recommends approval.
Attachments:
FinCmte20231004SheriffScrap.pdf
61
62
63
64
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Public Works Director requests a General Fund supplemental appropriation
in the amount of $25,000.
This amount represents funds from the Fleming Trust to be used for spaying and neutering.
No local funds required. The committee recommends approval.
Attachments:
FinCmte20231004AnShltrFleming.pdf
65
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation/Carry Forward Requests for Fiscal Year 2024
DATE: September 8, 2023
______________________________________________________________________________
In a regularly scheduled meeting held on August 29, 2023, the Public Works Committee
unanimously endorsed the following requests:
a.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request a supplemental appropriation in the amount of $25,000. The funding is part of
the Dorothy Flemming trust given for the purpose of spaying and neutering shelter pets.
(Attachment 1)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $3,247.55 from the restitution line
item 3-10-1904-14.
(Attachment 2)
b.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $406,036
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $179,389
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36
Request any unspent funds from these line items be placed in same line items in FY2024
Budget.
(Attachment 3)
Please include the above carry forward requests/supplemental appropriation requests on the next
Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
B12
B13
B14
B16
B14B15
66
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: FY 24 Donation Fund Appropriation
DATE: 7/28/23
________________________________________________________________________
The Shelter is requesting an appropriation from 1034 donation fund into line item
10-4305-3001-01 Professional Services - Donation, in the amount of $25,000.00 for the
FY 24 Budget.
The funding is part of the Dorothy Flemming trust given for the purpose of
spaying and neutering shelter pets.
Please contact me if you have any questions.
KMW:hag
Attachment 1
67
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Public Works Director requests a General Fund supplemental appropriation
in the amount of $3,247.55.
This amount represents a carry forward of FY 2023 unbudgeted restitution received. The
committee recommends approval.
Attachments:
FinCmte20231004AnShltrRestitution.pdf
68
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation/Carry Forward Requests for Fiscal Year 2024
DATE: September 8, 2023
______________________________________________________________________________
In a regularly scheduled meeting held on August 29, 2023, the Public Works Committee
unanimously endorsed the following requests:
a.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request a supplemental appropriation in the amount of $25,000. The funding is part of
the Dorothy Flemming trust given for the purpose of spaying and neutering shelter pets.
(Attachment 1)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $3,247.55 from the restitution line
item 3-10-1904-14.
(Attachment 2)
b.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $406,036
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $179,389
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36
Request any unspent funds from these line items be placed in same line items in FY2024
Budget.
(Attachment 3)
Please include the above carry forward requests/supplemental appropriation requests on the next
Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
B12
B13
B14
B16
B14B15
69
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: Supplemental Appropriation Request
Court Case Restitution – Professional Health Services
DATE: 7/28/23
________________________________________________________________________
The shelter is requesting funding in the amount of $2,410.71 be appropriated to
line item 010-04305-3001-00 Professional Health Services from 10DR
3-010-019040-0014 restitution fund in FY24.
This amount represents funding received from court ordered restitution in the
following cases:
RECEIVED CASE AMOUNT
5/15/23 Whitacre $200.00
5/17/23 Stokely $200.00
6/7/23 McDonald $1,810.71
6/16/23 Whitacre $200.00
Total $2,410.71
Please contact me if you have any questions.
KMW:hag
Attachment 2
70
_________________ __________FREDERICK COUNTY - ANIMAL SHELTER
Kathy M. Whetzel
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: kwhetzel@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Kathy Whetzel, Shelter Manager
SUBJECT: Supplemental Appropriation Request
Court Case Restitution – Professional Health Services
DATE: 7/28/23
________________________________________________________________________
The shelter is requesting funding in the amount of $836.84 be appropriated to line
item 010-04305-3001-00 Professional Health Services from 10DR 3-010-019040-0014
restitution fund in FY24.
This amount represents funding received from court ordered restitution in the
following cases:
RECEIVED CASE AMOUNT
22-Jun Clatterbuck $50.00
22-Aug Helsley $150.00
22-Sep Helsley $134.71
22-Sep Smallwood $170.80
22-Nov Munzer $291.88
22-Nov Hall $39.45
Total $836.84
Please contact me if you have any questions.
KMW:hag
71
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Public Works Director requests a Landfill Fund supplemental appropriation
in the amount of $406,036.
This amount represents a carry forward of FY 2023 unspent funds for engineering costs for
ongoing projects. The committee recommends approval.
Attachments:
FinCmte20231004LandfillCF.pdf
72
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation/Carry Forward Requests for Fiscal Year 2024
DATE: September 8, 2023
______________________________________________________________________________
In a regularly scheduled meeting held on August 29, 2023, the Public Works Committee
unanimously endorsed the following requests:
a.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request a supplemental appropriation in the amount of $25,000. The funding is part of
the Dorothy Flemming trust given for the purpose of spaying and neutering shelter pets.
(Attachment 1)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $3,247.55 from the restitution line
item 3-10-1904-14.
(Attachment 2)
b.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $406,036
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $179,389
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36
Request any unspent funds from these line items be placed in same line items in FY2024
Budget.
(Attachment 3)
Please include the above carry forward requests/supplemental appropriation requests on the next
Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
B12
B13
B14
B16
B14B15
73
Attachment 3
B14
B15
B16
74
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Public Works Director requests a Landfill Fund supplemental appropriation
in the amount of $179,389.
This amount represents a carry forward of FY 2023 unspent funds for gas treatment skid
maintenance. The committee recommends approval.
Attachments:
FinCmte20231004LandfillCF.pdf
75
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation/Carry Forward Requests for Fiscal Year 2024
DATE: September 8, 2023
______________________________________________________________________________
In a regularly scheduled meeting held on August 29, 2023, the Public Works Committee
unanimously endorsed the following requests:
a.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request a supplemental appropriation in the amount of $25,000. The funding is part of
the Dorothy Flemming trust given for the purpose of spaying and neutering shelter pets.
(Attachment 1)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $3,247.55 from the restitution line
item 3-10-1904-14.
(Attachment 2)
b.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $406,036
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $179,389
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36
Request any unspent funds from these line items be placed in same line items in FY2024
Budget.
(Attachment 3)
Please include the above carry forward requests/supplemental appropriation requests on the next
Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
B12
B13
B14
B16
B14B15
76
Attachment 3
B14
B15
B16
77
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Public Works Director requests a Landfill Fund supplemental appropriation
in the amount of $2,265,550.
This amount represents a carry forward of FY 2023 unspent funds for the delayed diversion
channel project. The committee recommends approval.
Attachments:
FinCmte20231004LandfillCF.pdf
78
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation/Carry Forward Requests for Fiscal Year 2024
DATE: September 8, 2023
______________________________________________________________________________
In a regularly scheduled meeting held on August 29, 2023, the Public Works Committee
unanimously endorsed the following requests:
a.Animal Shelter Budget
1.Line Item 10-4305-3001-01 Professional Health Services-Donations
Request a supplemental appropriation in the amount of $25,000. The funding is part of
the Dorothy Flemming trust given for the purpose of spaying and neutering shelter pets.
(Attachment 1)
2.Line Item 10-4305-3001-00 Professional Health Services-Other
Request a supplemental appropriation in the amount of $3,247.55 from the restitution line
item 3-10-1904-14.
(Attachment 2)
b.Landfill Budget
1.Line Item 12-4204-3002-00 Professional Services - $406,036
Line Item 12-4204-3004-04 Repair and Maintenance – Generators - $179,389
Line Item 12-4204-8900-00 Improvements Other Than - $2,265,550.36
Request any unspent funds from these line items be placed in same line items in FY2024
Budget.
(Attachment 3)
Please include the above carry forward requests/supplemental appropriation requests on the next
Finance Committee agenda.
JCW/kco
attachments as stated
cc: file
B12
B13
B14
B16
B14B15
79
Attachment 3
B14
B15
B16
80
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Action Items
Title: The Finance Director requests a General Fund supplemental appropriation in the
amount of $11,009.25.
This amount represents unspent FY 2023 VJCCCA funds that are owed to the State. The
committee recommends approval.
Attachments:
FinCmte20231004FY23_VJCCCA.pdf
81
8/30/2023
Ashleigh Marsten, VJCCCA Plan Contact
21 South Kent Street, Suite 102
Winchester, VA 26601
RE: Frederick Combined VJCCCA FY2023 Closeout
Dear Ms. Marsten:
The VJCCCA FY2023 end of the year financial certification form for your locality has been received and the expenditure report has
been reviewed. According to the report, Frederick Combined expended $117,348.75 of its total approved budget of $128,358.00.
The breakdown of funds expended is as follows:
Required Maintenance of Effort: $0.00
State Funds Expended: $117,348.75 State funds provided to the Locality: $128,358.00
Additional Local Funds: $0.00 TOTAL STATE EXPENDITURES: $117,348.75
------------------------------------------------------- ----------------------------------------------------------
TOTAL EXPENDITURES: $117,348.75 OWED TO THE STATE: $11,009.25
State funds in the amount of $128,358.00 were provided to the locality. Because the state funds were not expended in full, we
request that the balance of $11,009.25 be returned to the state by October 1, 2023. Please make your check payable to Treasurer,
Commonwealth of Virginia and mail it to:
Department of Juvenile Justice
c/o Petty Cash Cashier
PO Box 1110
Richmond, VA 23218-1110
Additional funds for FY2024 may not be released to your locality until the FY2023 unexpended funds are returned. We thank you for
the prompt report and all that your locality does for its youth and families before the Court Service Unit.
Sincerely,
Katherine Farmer
VJCCCA Supervisor
cc: Mike Bollhoefer, County Administrator
Jerry Stollings, CSU Director
Dee Kirk, Regional Program Manager
COMMONWEALTH of VIRGINIA
Department of Juvenile Justice
Amy Floriano
Director P.O. Box 1110
Richmond, VA 23218
(804) 371.0700
Fax: (804) 371.6497
www.djj.virginia.gov
82
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending August 31, 2023.
Attachments:
FinCmte20231004FinStmtsAug23.pdf
83
County of FrederickGeneral FundAugust 31, 2023
ASSETS FY24 FY23 Increase8/31/23 8/31/22 (Decrease)
Cash and Cash Equivalents 85,180,877.30 85,312,342.89 (131,465.59)*A
Petty Cash 1,555.00 1,555.00 0.00
Receivables: Receivable Arrears Pay Deferred 337,221.66 370,107.94 (32,886.28) Taxes, Commonwealth,Reimb.P/P 77,665,397.83 77,261,623.73 403,774.10
Streetlights 12,005.02 11,556.79 448.23
Miscellaneous Charges 24,245.58 27,356.87 (3,111.29) Prepaid Postage 2,657.77 4,170.38 (1,512.61)
GL controls (est.rev / est. exp)2,537,856.29 (1,261,071.11)3,798,927.40 (1) Attached
TOTAL ASSETS 165,761,816.45 161,727,642.49 4,034,173.96
LIABILITIES Accrued Wages Payable 1,774,175.66 1,611,803.87 162,371.79
Performance Bonds Payable 1,442,670.45 1,449,691.35 (7,020.90) Taxes Collected in Advance 169,294.51 192,194.55 (22,900.04)*B Deferred Revenue 77,684,550.86 77,372,502.84 312,048.02 *C
TOTAL LIABILITIES 81,070,691.48 80,626,192.61 444,498.87
EQUITY
Fund Balance
Reserved:
Encumbrance School 2,184,109.24 836,679.21 1,347,430.03 Encumbrance General Fund 5,101,885.20 1,426,687.08 3,675,198.12 (2) Attached Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 568,708.44 539,942.25 28,766.19
Prepaid Items 949.63 949.63 0.00 Advances 657,083.23 657,083.23 0.00 Opoid Settlement 380,655.34 0.00 380,655.34
Courthouse Fees 569,633.56 539,188.28 30,445.28 Animal Shelter 1,412,401.98 1,361,126.42 51,275.56 Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 9,731,140.01 7,600,900.67 2,130,239.34 (3) Attached
Parks Reserve 192,036.04 132,668.69 59,367.35 E-Summons Funds 210,512.29 216,272.75 (5,760.46) VDOT Revenue Sharing 0.00 436,270.00 (436,270.00)
Undesignated Adjusted Fund Balance 63,676,230.16 67,347,901.82 (3,671,671.66)(4) Attached TOTAL EQUITY 84,691,124.97 81,101,449.88 3,589,675.09
TOTAL LIAB. & EQUITY 165,761,816.45 161,727,642.49 4,034,173.96
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 fund balance)*B Prepayment of taxes.
*C Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor vehicle
registration fees.
84
BALANCE SHEET(1) GL Controls FY24 FY23 Inc/(Decrease) Estimated Revenue 242,153,933 232,533,034 9,620,899
Appropriations (114,623,778) (105,670,171) (8,953,607) Est. Transfers to Other Funds (130,094,184) (129,550,621) (543,563) Encumbrances 5,101,885 1,426,687 3,675,198
Total 2,537,856 (1,261,071) 3,798,927 (2) General Fund Purchase Orders @8/31/23Amount
County Office Buildings 7,350.00 Pole Service Installation Aylor Fuel StationFire and Rescue 19,661.44 Lifepak Accessories109,006.69 Uniforms and Boots
6,650.00 H-Rise Drain Elbows
7,703.70 Smoke Machine34,752.32 Emergency Lighting
800,482.00 (2) 2023 Horton Ambulances F-550
26,345.60 Stabilization Struts for Vehicle Extraction125,100.26 Stryker Items
IT 849,490.00 PC Refresh for the Sheriff's office.
9,183.52 SQL License for CAMA6,497.45 Kent Street Camera Replacement16,452.70 Upgrade Adaptive Security Appliance Firewalls for the Kent Building
32,566.85 Conversion of Eagle Eye to HanwhaParks and Recreation 45,763.36 Toro Multi Pro Spray Rig138,983.46 (2) Turbo Wide Area Mowers(Clearbrook &Sherando Park)
43,547.64 Uniforms and Shirts276,953.00 Main Playground Replacement Clearbrook Park28,490.50 Sherando Park Field Leveling
86,324.83 Sherando Park Abex Playground Replacement Installed19,346.18 New Hanwha Camera System for Sherando Park6,430.00 Storywalk Sign Pedestals for Bowman Library Trail
10,050.00 Finisher Medals for Battlefield and Thanksgiving Races
110,000.00 Mason Water Slides for Clearbrook and Sherando Pools59,681.00 Sherando Pickleball Courts
Public Safety 40,000.00 Emergency Radio Equipment Replacement Relocation 43,508.00 CX300 ComXpert Communications Service Monitor5,255.00 Equipment Needed by the Radio Administrator
Sheriff 44,395.13 Body Armour and Carriers
55,835.36 Ammunition6,448.00 Dry Suits for Diving
93,805.80 ALLERRT Kits
446,261.50 (13) Vehicles218,333.74 Uplifting New Vehicles with Equipment
1,263,222.67 (29 ) VehiclesTreasurer8,007.50 Envelopes
Total 5,101,885.20 0 Designated(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance @8/31/2023 6,988,931.74 511,861.11 546,364.02 1,683,983.14 9,731,140.01Administration43,380.82
Bridges 17,014.32
Historic Preservation 129,000.00Library481,556.00Sheriff146,172.00
Solid Waste 12,000.00Stop Lights 52,445.00Road Imp.&Transportation 802,415.00
Total Other Proffers 1,683,983.14
(4) Fund Balance Adjusted Beginning Balance 8/31/23 65,581,943.92
Revenue 8/23 18,701,385.29
Expenditures 8/23 (20,275,863.37) Transfers 8/23 (331,235.68)
Ending Balance 8/31/23 63,676,230.16
85
County of FrederickComparative Statement of Revenues, Expendituresand Changes in Fund Balance
August 31, 2023
FY24 FY23 YTDREVENUES: 8/31/23 8/31/22 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,510,000.00 6,807,824.50 6,515,149.02 292,675.48 (1)
Other local taxes 52,354,691.00 1,447,495.67 1,403,187.69 44,307.98 (2)
Permits & Privilege fees 2,425,205.00 532,750.63 602,887.67 (70,137.04)(3)
Revenue from use of money and property 2,820,066.00 1,851,965.46 651,115.49 1,200,849.97 (4)Charges for Services 4,749,694.00 661,187.22 590,967.03 70,220.19Miscellaneous 487,895.00 116,415.62 87,021.48 29,394.14
Recovered Costs 2,122,704.00 205,326.96 220,311.71 (14,984.75)(5)
Proffers 0.00 680,185.74 346,606.69 333,579.05 (5)
Intergovernmental: Commonwealth 13,712,598.00 3,913,309.34 3,795,693.26 117,616.08 (6) Federal 490,118.00 3,961.68 3,306.37 655.31 (7)Transferred from County Capital 2,480,962.47 2,480,962.47 0.00 2,480,962.47
TOTAL REVENUES 242,153,933.47 18,701,385.29 14,216,246.41 4,485,138.88
EXPENDITURES: General Administration 19,222,233.62 5,139,486.79 4,685,361.18 454,125.61
Judicial Administration 3,839,342.09 529,280.55 502,344.87 26,935.68
Public Safety 61,897,617.34 9,948,961.10 9,207,760.34 741,200.76
Public Works 7,462,557.64 744,574.65 591,920.32 152,654.33Health and Welfare 13,119,215.00 1,831,410.68 1,710,505.01 120,905.67Education55,000.00 0.00 0.00 0.00Parks, Recreation, Culture 10,869,516.54 1,791,433.22 1,510,682.10 280,751.12
Community Development 2,696,350.62 290,716.38 248,600.68 42,115.70
TOTAL EXPENDITURES 119,161,832.85 20,275,863.37 18,457,174.50 1,818,688.87 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 125,556,129.53 331,235.68 331,123.28 112.40 (9)
Excess (deficiency)of revenues & othersources over expenditures
& other uses (2,564,028.91)(1,905,713.76)(4,572,051.37)(2,666,337.61)
Fund Balance per General Ledger 65,581,943.92 71,919,953.19 (6,338,009.27) Fund Balance Adjusted to reflect 63,676,230.16 67,347,901.82 (3,671,671.66)Income Statement 8/31/23
`
86
(1)General Property Taxes FY24 FY23 Increase/Decrease
Real Estate Taxes 2,497,436 2,195,371 302,064
Public Services (1,499) - (1,499)
Personal Property 4,070,517 4,095,957 (25,440)
Penalties and Interest 224,672 94,860 129,812
Credit Card Chgs./Delinq.Advertising (29,866) (18,337) (11,529)
Adm.Fees For Liens&Distress 46,565 147,297 (100,732)
6,807,825 6,515,149 292,676
(2) Other Local Taxes
Utility Taxes 194,414.46 183,068.17 11,346.29
Business Licenses 415,974.02 213,589.31 202,384.71
Auto Rental Tax 29,570.49 18,586.33 10,984.16
Motor Vehicle Licenses Fees 40,491.37 42,893.56 (2,402.19)
Recordation Taxes 367,020.69 479,894.53 (112,873.84)
Meals Tax 317,110.51 363,357.77 (46,247.26)
Lodging Tax 82,564.96 101,632.95 (19,067.99)
Street Lights 271.28 135.75 135.53
Star Fort Fees 77.89 29.32 48.57
Total 1,447,495.67 1,403,187.69 44,307.98
(3)Permits&Privileges
Dog Licenses 3,915.00 7,991.00 (4,076.00)
Transfer Fees 630.67 662.40 (31.73)
Development Review Fees 177,472.50 113,258.00 64,214.50
Building Permits 187,087.14 334,556.74 (147,469.60)
2% State Fees 4,563.32 7,357.59 (2,794.27)
Electrical Permits 26,821.00 16,644.00 10,177.00
Plumbing Permits 2,321.00 6,949.94 (4,628.94)
Mechanical Permits 15,093.00 14,772.00 321.00
Sign Permits 1,625.00 750.00 875.00
Land Disturbance Permits 110,372.00 97,196.00 13,176.00
Institutional Inspections Permit 1,750.00 1,350.00 400.00
Sewage Installation License 300.00 - 300.00
Transfer Development Rights 800.00 1,400.00 (600.00)
Total 532,750.63 602,887.67 (70,137.04)
(4) Revenue from use of
Money 1,836,717.08 629,143.01 1,207,574.07
Property 15,248.38 21,972.48 (6,724.10)
Total 1,851,965.46 651,115.49 1,200,849.97
87
(5) Recovered Costs FY24 FY23 Increase/Decrease
8/31/2023 8/31/2022
Recovered Costs Social Services 11,650.50 15,299.86 (3,649.36)
Recovered Cost Fire Companies 74,999.00 74,999.00 -
Recovered Costs Sheriff 14,910.00 18,300.00 (3,390.00)
Recovered Cost FOIA 88.00 - 88.00
Reimbursement Circuit Court 1,698.49 1,590.95 107.54
Reimbursement Public Works - 154.52 (154.52)
Clarke County Container Fees 12,176.29 11,303.38 872.91
City of Winchester Container Fees 9,697.44 14,456.74 (4,759.30)
Refuse Disposal Fees 21,272.10 27,984.69 (6,712.59)
Recycling Revenue 16,240.00 2,528.96 13,711.04
Container Fees Bowman Library 336.55 462.76 (126.21)
Restitution Other 730.00 150.00 580.00
Litter-Thon/Keep VA Beautiful Grant - 1,000.00 (1,000.00)
Reimb.of Expenses Gen.District Court 4,006.76 2,841.35 1,165.41
Gasoline Tax Refund-VPA 3,996.90 8,094.67 (4,097.77)
Reimb.Task Force 6,483.30 13,093.48 (6,610.18)
Comcast PEG Grant 17,040.50 19,241.00 (2,200.50)
Fire School Programs 750.00 2,750.00 (2,000.00)
Clerks Reimbursement to County 1,020.88 1,152.17 (131.29)
Reimb. Sheriff 8,230.25 4,908.18 3,322.07
Subtotal Recovered Costs 205,326.96 220,311.71 (14,984.75)
Proffers Fire Department 4,883.40 - 4,883.40
Proffer Snowden Bridge 173,749.40 150,056.30 23,693.10
Proffer Madison Village 104,496.00 176,888.40 (72,392.40)
Proffer Freedom Manor - 2,000.00 (2,000.00)
Proffer The Village at Middletown 67,640.94 17,661.99 49,978.95
Proffer Senseny Village 268,000.00 - 268,000.00
Proffer Winchester Landing 61,416.00 - 61,416.00
Subtotal Proffers 680,185.74 346,606.69 333,579.05
Grand Total 885,512.70 566,918.40 318,594.30
88
(6) Commonwealth Revenue FY24 FY23
8/31/2023 8/31/2022 Increase/Decrease
Motor Vehicle Carriers Tax 42,978.82 39,898.80 3,080.02
Mobile Home Titling Tax 22,527.00 40,344.73 (17,817.73)
P/P State Reimbursement 2,610,611.27 2,610,611.27 -
Shared Expenses Comm.Atty.59,550.60 42,738.59 16,812.01
Shared Expenses Sheriff 298,771.08 171,093.69 127,677.39
Shared Expenses Comm.of Rev.25,388.04 20,211.67 5,176.37
Shared Expenses Treasurer 19,981.50 14,714.44 5,267.06
Shared Expenses Clerk 47,612.72 37,427.88 10,184.84
Public Assistance Grants 670,548.27 645,569.33 24,978.94
Emergency Services Fire Program - 496.32 (496.32)
Other Revenue From The Commonwealth 330.36 - 330.36
State Grant Emergency Services 1,054.23 64,747.21 (63,692.98)
Parks State Grants 12,937.50 - 12,937.50
JJC Grant Juvenile Justice 32,090.00 34,340.00 (2,250.00)
Rent/Lease Payments 38,533.06 44,677.28 (6,144.22)
Wireless 911 Grant 29,223.75 27,932.53 1,291.22
State Forfeited Asset Funds 1,171.14 889.52 281.62
Total 3,913,309.34 3,795,693.26 117,616.08
89
County of Frederick General Fund
August 31, 2023
(7) Federal Revenue FY24 FY23 Increase/Decrease
Federal Funds Sheriff 3,961.68 3,306.37 655.31
Total 3,961.68 3,306.37 655.31 (8) Expenditures Expenditures increased $1.8 million. General Administration increased $454,125.61 and
includes an increase of $167,531 to CSA over the previous year. Public Safety increased
$741,200.76 and includes an increase of $292,379 in salaries and fringes for the Sheriff’s office and $352,622 for Fire and Rescue. Transfers Increased $112.40. See chart below:
(9) Transfers Increased $112.40 FY24 FY23 Increase/Decrease
Operational Transfers 331,135.60 330,873.08 262.52
Reserve for Merit/COLA Increases 100.08 250.20 (150.12)
331,235.68 331,123.28 112.40
90
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
August 31, 2023
ASSETS FY24 FY23 Increase
8/31/23 8/31/22 (Decrease)
Cash 12,764,170.96 9,785,516.83 2,978,654.13 *1
Receivable Arrears Pay Deferred 97,738.37 104,237.32 (6,498.95)
GL controls(est.rev/est.exp)(709,218.64)(1,046,602.97)337,384.33
TOTAL ASSETS 12,152,690.69 8,843,151.18 3,309,539.51
LIABILITIES
Accrued Wages Payable 511,249.96 442,394.90 68,855.06
Accrued Operating Reserve Costs 3,217,072.54 3,048,824.76 168,247.78
TOTAL LIABILITIES 3,728,322.50 3,491,219.66 237,102.84
EQUITY
Fund Balance
Reserved
Encumbrances 1,643,297.47 374,619.37 1,268,678.10 Undesignated
Fund Balance 6,781,070.72 4,977,312.15 1,803,758.57 *2
TOTAL EQUITY 8,424,368.19 5,351,931.52 3,072,436.67
TOTAL LIABILITY & EQUITY 12,152,690.69 8,843,151.18 3,309,539.51
NOTES:
*1 Cash increased $2,978,654.13. Refer to the following page for comparative statement of revenue
expenditures and changes in fund balance.
*2 Fund balance increased $1,803,758.57. The beginning balance was $8,232,884.88 and includes adjustingentries, budget controls Fy24($1,911,500) and the year to date revenue less expenditures of $459,685.84.
Current Unrecorded Accounts Receivable-FY23
Prisoner Billing:25,376.09
Compensation Board Reimbursement 8/23 674,871.80
Total 700,247.89
91
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
August 31, 2023
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY24 FY23
REVENUES:8/31/23 8/31/22 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 74.19 70.31 3.88
Interest 10,000.00 10,327.39 27.39 10,300.00
Salvage and Surplus - - - -
Supervision Fees 47,886.00 3,635.00 3,640.00 (5.00)
Drug Testing Fees - 30.00 30.00 -
Work Release Fees 328,000.00 25,376.09 31,430.57 (6,054.48)
Federal Bureau Of Prisons 0.00 110.00 0.00 110.00
Local Contributions 8,500,121.00 2,091,864.50 2,275,211.25 (183,346.75)
Miscellaneous 18,000.00 4,770.40 2,743.80 2,026.60
Phone Commissions 555,000.00 38,216.60 0.00 38,216.60
Food & Staff Reimbursement 68,000.00 10,575.34 4,901.05 5,674.29
Elec.Monitoring Part.Fees 40,000.00 0.00 1,219.72 (1,219.72)
Share of Jail Cost Commonwealth 1,379,774.00 0.00 0.00 0.00
Medical & Health Reimb.40,000.00 3,638.73 3,780.88 (142.15)
Shared Expenses CFW Jail 7,795,344.00 643,828.62 241,799.16 402,029.46
State Grants 252,827.00 0.00 0.00 0.00
DOC Medical Reimb.0.00 0.00 0.00 0.00
Local Offender Probation 411,727.00 0.00 0.00 0.00
Pretrial Expansion Grant 349,350.00 0.00 0.00 0.00
Transfer Funds/CARES/ARPA 0.00 0.00
Transfer From General Fund 7,223,373.00 1,777,659.00 1,814,688.25 (37,029.25)
TOTAL REVENUES 27,019,402.00 4,610,105.86 4,379,542.38 230,563.48
EXPENDITURES:29,371,918.11 4,150,420.02 3,682,517.30 467,902.72
Excess(Deficiency)of revenues over
expenditures (2,352,516.11)459,685.84 697,025.08 (237,339.24)
FUND BALANCE PER GENERAL LEDGER 6,321,384.88 4,280,287.07 2,041,097.81
Fund Balance Adjusted To Reflect 6,781,070.72 4,977,312.15 1,803,758.57Income Statement 8/31/23
92
County of Frederick
Fund 12 Landfill
August 31, 2023
FY24 FY23 Increase
ASSETS 8/31/23 8/31/22 (Decrease)
Cash 41,724,428.00 39,905,206.11 1,819,221.89
Receivables: Accounts Receivable 7,993.64 21,954.91 (13,961.27)
Fees 856,293.38 879,279.29 (22,985.91)*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)(583,247.00)(3,335,031.00) 2,751,784.00
TOTAL ASSETS 65,122,806.50 60,010,942.89 5,111,863.61
LIABILITIES
Accounts Payable - - Accrued VAC.Pay and Comp TimePay 187,340.08 199,328.15 (11,988.07)
Accrued Remediation Costs 16,173,021.80 14,993,148.59 1,179,873.21 *2
Deferred Revenue Misc.Charges 7,993.64 21,954.91 (13,961.27)
Accrued Wages Payable 64,353.42 57,194.70 7,158.72
TOTAL LIABILITIES 16,432,708.94 15,271,626.35 1,153,923.87
EQUITY
Fund Balance
Reserved:Encumbrances 0.00 745,400.00 (745,400.00)
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 38,831,655.56 34,135,474.54 4,696,181.02 *3
TOTAL EQUITY 48,690,097.56 44,739,316.54 4,696,181.02
TOTAL LIABILITY AND EQUITY 65,122,806.50 60,010,942.89 5,111,863.61
NOTES:
*1 Landfill receivables decreased $22,985.91. Landfill fees at 8/23 were $822,203.57 compared to $870,679.44
at 8/22 for a decrease of $48,475.87. Delinquent fees at 8/23 were $92,340.19 compared to $63,953.95at 8/22 for an increase of $28,386.24.
*2 Remediation increased $1,179,873.21 and includes $705,604.00 for post closure and $474,269.21 Interest.
*3 Fund balance increased $4,696,181.02. The beginning balance was $38,680,763.69 and includes adjustingentries, budget controls for FY24($583,247.00), and $734,138.87 year to date revenue less expenses.
93
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceAugust 31, 2023
FUND 12 LANDFILL FY24 FY23 YTD
REVENUES 8/31/23 8/31/22 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 2,642.58 831.67 1,810.91
Interest on Bank Deposits 300,000.00 67,099.85 7,951.15 59,148.70
Salvage and Surplus 140,000.00 46,664.11 37,032.92 9,631.19
Sanitary Landfill Fees 8,182,000.00 1,387,307.54 1,406,539.10 (19,231.56)
Charges to County 0.00 113,023.51 121,120.70 (8,097.19)
Charges to Winchester 0.00 31,819.54 35,704.78 (3,885.24)
Tire Recycling 262,400.00 59,923.87 41,170.85 18,753.02
Reg.Recycling Electronics 80,000.00 6,895.00 8,485.00 (1,590.00)
Greenhouse Gas Credit Sales 10,000.00 0.00 0.00 0.00
Miscellaneous 0.00 296.34 0.00 296.34
Refunds Other 0.00 0.00 0.00 0.00
Renewable Energy Credits 189,216.00 33,333.61 28,680.00 4,653.61
Landfill Gas To Electricity 504,576.00 28,020.00 113,336.92 (85,316.92)
0.00
TOTAL REVENUES 9,668,192.00 1,777,025.95 1,800,853.09 (23,827.14)
Operating Expenditures 7,216,439.00 671,502.05 470,021.32 201,480.73
Capital Expenditures 3,035,000.00 371,385.03 360,375.00 11,010.03
TOTAL Expenditures 10,251,439.00 1,042,887.08 830,396.32 212,490.76
Excess(defiency)of revenue over
expenditures (583,247.00)734,138.87 970,456.77 (236,317.90)
Fund Balance Per General Ledger 38,097,516.69 33,165,017.77 4,932,498.92
FUND BALANCE ADJUSTED 38,831,655.56 34,135,474.54 4,696,181.02
94
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a General Fund Budget Transfer report for August 2023.
Attachments:
FinCmte20231004BudgetTxfAug23.pdf
95
BUDGET TRANSFERS AUGUST 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
Page 1
8/9/2023 COMMISSIONER OF THE REVENUE PURCHASE OF LASERFICHE - reclass 1209 5401 000 000 (1,062.60)
COMMISSIONER OF THE REVENUE 1209 9005 000 000 1,062.60
8/11/2023 SHERIFF NEWCOM WIRELESS & TRAFFIC LOGIX-SBITA reclass 3102 5411 000 000 (18,824.56)
SHERIFF 3102 9005 000 000 18,824.56
8/11/2023 FIRE AND RESCUE PROMOTIONS 8/23 3505 1001 000 036 (4,738.00)
FIRE AND RESCUE 3505 1001 000 076 4,738.00
FIRE AND RESCUE 3505 1007 000 001 (5,477.00)
FIRE AND RESCUE 3505 1001 000 142 5,477.00
FIRE AND RESCUE 3505 1007 000 001 (4,637.00)
FIRE AND RESCUE 3505 1001 000 146 4,637.00
8/16/2023 PARKS AND RECREATION ADMINISTRATION PARKS AND RECREATION REGISTRATION SOFTWARE 7101 3005 000 000 65,725.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (65,725.00)
8/16/2023 PARKS AND RECREATION ADMINISTRATION TO PURCHASE SURVEILLANCE CAMERAS FOR SHERANDO PARKS 7101 8007 000 000 19,346.18
SHERANDO PARK 7110 5413 000 000 (19,346.18)
8/18/2023 SHERANDO PARK TO RECODE EXPENDITURE 7110 5408 000 000 (612.63)
SHERANDO PARK 7110 3004 000 002 612.63
8/21/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE ALARM MONITORING AT OLD AYLOR SCHOOL 4304 3010 000 090 (140.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 090 140.00
8/21/2023 FIRE AND RESCUE CODEPAL RENEWAL FY24 - reclass 3505 5411 000 000 (13,400.00)
FIRE AND RESCUE 3505 9005 000 000 13,400.00
8/21/2023 INFORMATION TECHNOLOGY COVER SHORTFALL FOR SERVERS -IT 1220 5401 000 004 58,786.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (58,786.00)
8/22/2023 REGISTRAR VOTER ADDRESS CARDS 1302 5204 000 000 25,185.00
REGISTRAR 1302 3006 000 000 2,546.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (27,731.00)
8/23/2023 TRANSFERS/CONTINGENCY TRANSFER LRCC SURPLUS 9301 5890 000 000 37,927.00
LAUREL RIDGE COMMUNITY COLLEGE 6401 5604 000 013 (37,927.00)
8/24/2023 SHERANDO PARK SHERANDO PICKLEBALL COURT 7110 3004 000 003 (59,918.00)
SHERANDO PARK 7110 8900 000 000 59,918.00
8/25/2023 PARKS AND RECREATION ADMINISTRATION SURVEY WORK/SHS PICKLEBALL AND FIELD PROJECT 7101 3002 000 000 (1,650.00)
SHERANDO PARK 7110 8900 000 000 1,650.00
8/29/2023 OTHER TAX AIDE RENT 1224 5604 000 038 1,815.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (1,815.00)
8/29/2023 PUBLIC SAFETY COMMUNICATIONS VEHICLE FOR RADIO ADMINISTRATOR 3506 8005 000 000 48,918.47
TRANSFERS/CONTINGENCY 9301 5890 000 000 (48,918.47)
8/30/2023 INFORMATION TECHNOLOGY PANASONICS TRAINING 1220 3005 000 000 (250.00)
INFORMATION TECHNOLOGY 1220 5506 000 000 250.00
8/30/2023 COUNTY OFFICE BUILDINGS/COURTHOUSE YEARLY PEST CONTROL VOTER REGISTRATION SUNNYSIDE 4304 3010 000 052 (1,200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 052 1,200.00
8/31/2023 MAINTENANCE ADMINISTRATION DEFICIT TO PAY OVERTIME TO MAINTENANCE EMPLOYEES 4301 1003 000 000 (8,000.00)
MAINTENANCE ADMINISTRATION 4301 1005 000 000 8,000.00
8/31/2023 INFORMATION TECHNOLOGY DSS PROJECT 1220 3002 000 000 (17,070.71)
INFORMATION TECHNOLOGY 1220 8007 000 003 17,070.71
9/6/2023 PUBLIC SAFETY COMMUNICATION SHIPPING COST 3506 5413 000 000 (18.50)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 18.50
9/6/2023 OTHER ELECTRICAL SERVICES FOR CANNERY SITE RELOCATION 1224 3002 000 000 (6,388.00)
PUBLIC SAFETY COMMUNICATION 3506 8003 000 000 6,388.00
96
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Items For Information Only
Title: FY 2023 year end open purchase order reports are provided for the County and the
Schools.
Attachments:
FinCmte20231004FY23OpenPOCounty.pdf
FinCmte20231004FY23OpenPOSchools.pdf
97
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 1
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004-2/13/2023 2023/02 36,482.66 LENOVO THINKPAD L14 GEN 3 21CS
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 5,057.04 LENOVO PREMIER SUPPORT
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 3,245.60 MS SURFACE PRO 9
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 429.28 MS SURFACE KEYBOARD
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 394.78 MS SURFACE DOCK 2
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 3,282.58 LENOVO THINKPAD HYBRID USB-C
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 4,602.95 LENOVO THINKCENTRE M57S GEN2
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 153.35 LENOVO PREMIER SUPPORT
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 3,927.36 THINKPAD L13 YOGA GEN 3
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 2/13/2023 2023/02 1,145.49 THINKPAD L14 AMD GEN 2
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 5/22/2023 2023/05 57,575.60-
0022941 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5401-000-004- 7/19/2023 2023/06 1,145.49- .00
------------
0022971 006548 SHI 4010-012200-5411-000-000- 5/04/2023 2023/05 9,183.52 3 YEAR LICENSE SQL SERVER9,183.52
------------
0022986 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5413-000-000- 5/30/2023 2023/05 5,358.72 SAMSUNG S27A600UUN MONITOR
0022986 005397 SOUTHERN COMPUTER WAREHOU 4010-012200-5413-000-000- 7/19/2023 2023/06 5,358.72- .00
------------
0022987 012361 ADVANTAGE TECHNOLOGIES IN 4010-012200-5413-000-000-5/30/2023 2023/05 17,094.01 RIGHTFAX BUSINESS SYSTEM W/ KM17,094.01
------------
0022990 008112 NEXT GENERATION SECURITY 4010-012200-5413-000-000- 6/02/2023 2023/06 2,255.00 NETWORK VANDAL OUTDOOR 2CH AI
0022990 008112 NEXT GENERATION SECURITY 4010-012200-5413-000-000-6/02/2023 2023/06 935.00 NETWORK VANDAL OUTDOOR 2CH IR
0022990 008112 NEXT GENERATION SECURITY 4010-012200-5413-000-000-6/02/2023 2023/06 962.50 NETWORK VANDAL OUTDOOR 2CH AI
0022990 008112 NEXT GENERATION SECURITY 4010-012200-5413-000-000-6/02/2023 2023/06 2,344.95 ACCESSORIES AND LABOR6,497.45
------------
0023006 009070 DISYS SOLUTIONS INC 4010-012200-5413-000-000- 6/26/2023 2023/06 4,675.04 CISCO FIREPOWER 1120 NGFW
0023006 009070 DISYS SOLUTIONS INC 4010-012200-5413-000-000- 6/26/2023 2023/06 2,976.00 SOLN SUPP 8X5XNBD CISCO FIREPR
0023006 009070 DISYS SOLUTIONS INC 4010-012200-5413-000-000- 6/26/2023 2023/06 1,601.66 CISCO FPR1120 THREAT PROTECT
0023006 009070 DISYS SOLUTIONS INC 4010-012200-5413-000-000- 6/26/2023 2023/06 813.00 CISCO ANYCONNECT PLUS LICENSE
0023006 009070 DISYS SOLUTIONS INC 4010-012200-5413-000-000-6/26/2023 2023/06 7,200.00 DSI PROFESSIONAL SERVICES17,265.70
------------
0022988 008112 NEXT GENERATION SECURITY 4010-012200-8007-000-003- 5/30/2023 2023/05 32,566.85 EAGLE EYE TO HANWHA RECORDING32,566.85
------------
DEPARTMENT TOTAL- ------------
82,607.53 *
0022962 012330 BELFOR USA GROUP INC 4010-012240-5415-000-000- 4/17/2023 2023/04 39,278.97 LAKESIDE CONDO RENO
0022962 012330 BELFOR USA GROUP INC 4010-012240-5415-000-000- 4/17/2023 2023/04 31,860.00 COUNTY CONTINGENCY
0022962 012330 BELFOR USA GROUP INC 4010-012240-5415-000-000- 7/24/2023 2023/06 39,278.97-
0022962 012330 BELFOR USA GROUP INC 4010-012240-5415-000-000- 7/24/2023 2023/06 31,860.00- .00
------------
DEPARTMENT TOTAL- ------------
.00 *
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 6/08/2022 2022/06 5,544.75 5.56 MM Q3131KY .55
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 6/08/2022 2022/06 23,520.00 USA40SW 165 GRAIN FULL
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000-6/08/2022 2022/06 8,086.30 RA556B RANGER 5.56MM 64 GRAIN
98
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 2
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000-6/08/2022 2022/06 3,659.60 RA40B RANGER 40 S&W 165
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 11/21/2022 2022/11 5,544.75-
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 1/19/2023 2023/01 23,520.00-
0022845 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 4/20/2023 2023/04 3,659.60- 8,086.30
------------
0022992 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000-6/06/2023 2023/06 4,372.60 WINCHESTER RANGER .40 CALIBER
0022992 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 6/06/2023 2023/06 28,104.00 WINCHESTER PRACTICE .40
0022992 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000- 6/06/2023 2023/06 6,026.30 WINCHESTER PRACTICE 5.56
0022992 008568 ATLANTIC TACTICAL INC 4010-031020-5409-000-000-6/06/2023 2023/06 9,246.16 WINCHESTER RANGER 5.56 AMMO47,749.06
------------
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 93.00 AKUA BLUNT TIP KNIFE, GRN
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 21.00 FOX 40 CLASSIC IMPRINTED
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 252.60 SALAMANDER RAPID FIRE
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 210.00 NRS PUREST DUFFEL MESH BAG
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 127.96 PRINCETON TEC MERIDIAN STROBE
0022991 012139 MOUNTAIN TEK 4010-031020-5409-000-001- 6/05/2023 2023/06 125.00 SHIPPING829.56
------------
0022996 011593 HIGHCOM ARMOR SOLUTIONS I 4010-031020-5409-000-002- 6/08/2023 2023/06 4,640.00 ACAP GEN 2 PLATE CARRIER
0022996 011593 HIGHCOM ARMOR SOLUTIONS I 4010-031020-5409-000-002- 6/08/2023 2023/06 2,864.00 SA3920 LEVEL IIIA SOFT ARMOR
0022996 011593 HIGHCOM ARMOR SOLUTIONS I 4010-031020-5409-000-002- 6/08/2023 2023/06 .00 SHERIFF ID PLACARD7,504.00
------------
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 5/12/2022 2022/05 27,116.25 BODY ARMOR AXBIIIA BALLISTICS
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 5/12/2022 2022/05 7,644.00 POINT BLANK OUTERSHELL CARRIER
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 9/21/2022 2022/09 10,460.50-
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 3/17/2023 2023/03 1,057.25-
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 3/17/2023 2023/03 3,393.60-
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 3/17/2023 2023/03 10,067.85-
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 6/16/2023 2023/06 3,252.68 BODY ARMOR AXBIIIA BALLISTICS
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000-6/16/2023 2023/06 570.08 OUTERSHELL CARRIER W/POUCHES
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 6/20/2023 2023/06 5,421.15-
0022830 004082 TOWN POLICE SUPPLY 4010-031020-5410-000-000- 7/19/2023 2023/06 1,696.80- 6,485.86
------------
0022849 008728 LYNNHAVEN DIVE CENTER 4010-031020-5410-000-001- 6/14/2022 2022/06 6,448.00 DUI PUBLIC SAFETY DRYSUITS6,448.00
------------
0022991 012139 MOUNTAIN TEK 4010-031020-5410-000-001- 6/05/2023 2023/06 1,168.00 ASTRAL GREENJACKET
0022991 012139 MOUNTAIN TEK 4010-031020-5410-000-001- 6/05/2023 2023/06 2,685.00 NRS ASCENT SAR DRY SUIT, RD
0022991 012139 MOUNTAIN TEK 4010-031020-5410-000-001- 6/05/2023 2023/06 179.84 NRS 2023 TACTICAL WATER RESCUE
0022991 012139 MOUNTAIN TEK 4010-031020-5410-000-001- 6/05/2023 2023/06 285.00 NRS 2023 WORKBOOT WETSHOES
0022991 012139 MOUNTAIN TEK 4010-031020-5410-000-001- 6/05/2023 2023/06 159.00 NRS HAVOC LIVERY WATER HELMET4,476.84
------------
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/16/2022 2022/06 241,806.06 OUTFIT & EQUIPMENT
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/16/2022 2022/06 26,538.44 OUTFIT & EQUIPMENT
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/16/2022 2022/06 37,266.86 OUTFIT & EQUIPMENT
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/16/2022 2022/06 15,499.28 OUTFIT & EQUIPMENT
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/16/2022 2022/06 5,045.60 OUTFIT & EQUIPMENT
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 8/11/2022 2022/08 13,269.23-
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 10/21/2022 2022/10 13,269.23-
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 11/03/2022 2022/11 5,045.60-
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/23/2023 2023/06 37,266.86-
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/23/2023 2023/06 213,748.56-
99
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 3
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022850 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 7/11/2023 2023/06 14,055.54- 29,501.22
------------
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 2/09/2023 2023/02 393,082.00 FORD POLICE INTERCEPTOR
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 2/09/2023 2023/02 78,964.20 FORD POLICE INTERCEPTOR
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 2/09/2023 2023/02 39,084.00 FORD POLICE INTERCEPTOR
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 5/10/2023 2023/05 39,084.00-
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 6/16/2023 2023/06 78,616.40 FORD POLICE INTERCEPTOR
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 6/16/2023 2023/06 11,200.00 DECALS FOR NEW VEHICLES
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 6/16/2023 2023/06 1,100.00 DECALS FOR NEW VEHICLE
0022939 002411 SHEEHY FORD OF RICHMOND I 4010-031020-8005-000-000- 6/16/2023 2023/06 1,200.00 DECAL FOR K-9 VEHICLE564,162.60
------------
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 2/24/2023 2023/02 122,258.00 EQUIPMENT INSTALLATION
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 2/24/2023 2023/02 11,524.60 EQUIPMENT INSTALLATION
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 2/24/2023 2023/02 10,768.50 EQUIPMENT INSTALLATION
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 4/05/2023 2023/04 7,500.00- DECALS INSTALL
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000-4/27/2023 2023/04 8,787.02 UPFIT DODGE RAM - UNMARKED
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 4/27/2023 2023/04 9,778.29 UPFIT DODGE CHARGER UNMARKED
0022944 010367 ATLANTIC COMMUNICATIONS 4010-031020-8005-000-000- 6/21/2023 2023/06 10,768.50- 144,847.91
------------
DEPARTMENT TOTAL- ------------
820,091.35 *
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 6/13/2023 2023/06 4,824.00 PROCARE MANUAL COT PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 6/13/2023 2023/06 2,523.00 PROCARE STAIR CHAIR PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001-6/13/2023 2023/06 20,140.00 PROCARE POWER LOAD PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001-6/13/2023 2023/06 1,704.00 PROCARE PERFORMANCE LOAD
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001-6/13/2023 2023/06 17,754.00 PROCARE POWER COTS PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 6/13/2023 2023/06 10,185.00 PROCARE LIFEPAK1000 PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001-6/13/2023 2023/06 31,712.00 PROCARE LIFEPAK15 PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 6/13/2023 2023/06 27,504.00 PROCARE LUCAS PREVENTIVE
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 6/13/2023 2023/06 21,951.90- 15% DISCOUNT
0022998 009425 STRYKER MEDICAL 4010-035050-3004-000-001- 7/19/2023 2023/06 94,394.10- .00
------------
0022994 009425 STRYKER MEDICAL 4010-035050-5404-000-000-6/07/2023 2023/06 9,156.00 99425-000023 LIFEPAK 1000
0022994 009425 STRYKER MEDICAL 4010-035050-5404-000-000- 6/07/2023 2023/06 674.72 11101-0000179,830.72
------------
0022999 009425 STRYKER MEDICAL 4010-035050-5404-000-000-6/15/2023 2023/06 9,156.00 99425-000023 LP 1000
0022999 009425 STRYKER MEDICAL 4010-035050-5404-000-000- 6/15/2023 2023/06 674.72 11101-000017 DFIB PADS9,830.72
------------
0022845 008568 ATLANTIC TACTICAL INC 4010-035050-5409-000-000- 6/08/2022 2022/06 1,478.60 5.56 MM Q3131KY .55
0022845 008568 ATLANTIC TACTICAL INC 4010-035050-5409-000-000- 6/08/2022 2022/06 2,587.20 USA40SW 165 GRAIN FULL
0022845 008568 ATLANTIC TACTICAL INC 4010-035050-5409-000-000- 11/21/2022 2022/11 1,478.60-
0022845 008568 ATLANTIC TACTICAL INC 4010-035050-5409-000-000- 1/19/2023 2023/01 2,587.20- .00
------------
0022872 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 8/18/2022 2022/08 10,620.00 #M22N2G KOMBAT FLEX PANT
0022872 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 8/18/2022 2022/08 12,591.00 #K22N2G KOMBAT FLEX COAT
0022872 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 8/18/2022 2022/08 126.00 REFLECTIVE LETTERS
0022872 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 7/12/2023 2023/06 23,337.00- .00
------------
100
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 4
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022899 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 10/18/2022 2022/10 42,952.00 GLOBE M22N2G
0022899 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 10/18/2022 2022/10 50,923.60 GLOBE K22N2G
0022899 006966 WITMER PUBLIC SAFETY 4010-035050-5410-000-000- 10/18/2022 2022/10 509.60 REFLECTIVE LETTERS94,385.20
------------
0022983 004243 MARYLAND FIRE EQUIPMENT 4010-035050-5410-000-000- 5/24/2023 2023/05 7,052.00 WORKRITE FP30NV NOMEX
0022983 004243 MARYLAND FIRE EQUIPMENT 4010-035050-5410-000-000- 5/24/2023 2023/05 45.00 FREIGHT CHARGES
0022983 004243 MARYLAND FIRE EQUIPMENT 4010-035050-5410-000-000- 7/24/2023 2023/06 190.70- 6,906.30
------------
0022993 009334 ATLANTIC EMERGENCY 4010-035050-5410-000-000- 6/07/2023 2023/06 12,120.83 SO-3285
0022993 009334 ATLANTIC EMERGENCY 4010-035050-5410-000-000- 6/07/2023 2023/06 200.00 SHIPPING AND HANDLING12,320.83
------------
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 9/28/2022 2022/09 33,600.00 NFPA ANNUAL HOSE TESTING
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 9/28/2022 2022/09 7,750.00 NFPA FIRE PUMP APPARATUS
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 9/28/2022 2022/09 5,230.32 NFPA GROUND LADDER TESTING
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 9/28/2022 2022/09 2,250.00 NFPA AERIAL LADDER TESTING
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 1/24/2023 2023/01 36,646.32-
0022889 012179 NATIONAL HOSE SPECIALTIES 4010-035050-5413-000-000- 7/24/2023 2023/06 12,184.00- Project Complete.00
------------
0022982 006966 WITMER PUBLIC SAFETY 4010-035050-5413-000-000- 5/24/2023 2023/05 6,650.00 ELKHART #1056,650.00
------------
0022985 012363 IFB SOLUTIONS AND BSC SOU 4010-035050-5413-000-000- 5/30/2023 2023/05 5,742.45 HEADLAMP5,742.45
------------
0022997 009334 ATLANTIC EMERGENCY 4010-035050-5413-000-000- 6/13/2023 2023/06 601.85 727400 / CMC RESCUE INC
0022997 009334 ATLANTIC EMERGENCY 4010-035050-5413-000-000-6/13/2023 2023/06 4,895.53 727300 / CMC RESCUE INC
0022997 009334 ATLANTIC EMERGENCY 4010-035050-5413-000-000- 6/13/2023 2023/06 200.00 ESTIMATED FREIGHT CHARGES5,697.38
------------
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000- 5/03/2023 2023/05 10,155.00 WHELEN EMERGENCY
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000- 5/03/2023 2023/05 2,809.27 HAVIS & FORD PRODUCTS
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000-5/03/2023 2023/05 2,039.95 XANTREX,KUSSMAL,WESTIN ITEMS
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000-5/03/2023 2023/05 5,123.10 TRUCK VAULT,SLIDE MASTER ITEMS
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000- 5/03/2023 2023/05 4,500.00 ARE ITEMS
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000-5/03/2023 2023/05 1,025.00 MISC ITEMS, FREIGHT
0022969 007692 EAST COAST EMERGENCY VEHI 4010-035050-8005-000-000- 5/03/2023 2023/05 9,100.00 LABOR CHARGES34,752.32
------------
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000-5/31/2023 2023/05 8,064.10 PARATECH HYDRAFUSION ACME
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 7,964.90 HIGHWAY VSK
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 866.60 PARATECH - CONTOUR BASE
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000-5/31/2023 2023/05 76.57 PARATECH NIPPLE AND GLAD HAND
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 2,780.84 LONGSHORE STRUT 406
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 3,386.44 LONGSHORE STRUT 610
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 991.92 LONGSHORE EXTENSION 235
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 1,404.34 LONGSHORE EXTENSION 435
0022989 007602 SPEC RESCUE INTERNATIONAL 4010-035050-8009-000-000- 5/31/2023 2023/05 809.89 SHIPPING - GOUND26,345.60
------------
0022999 009425 STRYKER MEDICAL 4010-035050-8009-000-000- 6/15/2023 2023/06 37,380.04 99576-000063 LUCUS 3
0022999 009425 STRYKER MEDICAL 4010-035050-8009-000-000- 6/15/2023 2023/06 79,474.30 LIFEPAK 15116,854.34
------------
DEPARTMENT TOTAL- ------------
101
329,315.86 *
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 5
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022797 011971 RADIO SOURCE LLC 4010-035060-8003-000-000-2/22/2022 2022/02 26,000.00 EMERGENCY RADIO EQUIPMENT
0022797 011971 RADIO SOURCE LLC 4010-035060-8003-000-000- 2/22/2022 2022/02 5,000.00 LIFT
0022797 011971 RADIO SOURCE LLC 4010-035060-8003-000-000- 5/03/2023 2023/05 9,000.00 RELOCATION OF CANARY ANTENNA &40,000.00
------------
DEPARTMENT TOTAL- ------------
40,000.00 *
0023004 002668 R K CHEVROLET INC 4010-043010-8005-000-000- 6/22/2023 2023/06 43,965.00 2023 CHEVROLET SILVERADO TRUCK
0023004 002668 R K CHEVROLET INC 4010-043010-8005-000-000- 7/12/2023 2023/06 43,965.00- .00
------------
DEPARTMENT TOTAL- ------------
.00 *
0023005 000625 CONSOLIDATED ELECTRIC 4010-043040-3004-000-090-6/23/2023 2023/06 7,350.00 POLE SERVICE INSTALLATION @7,350.00
------------
0022837 009762 VIRGINIA RIGGERS INC 4010-043040-8011-000-000-5/24/2022 2022/05 37,268.00 ROOFTOP COOLING TOWER SUPPORT37,268.00
------------
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 11/09/2022 2022/11 116,706.00 VEHICLE EXHAUST REMOVAL SYSTEM
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021-11/09/2022 2022/11 28,320.00 PROJECT CONTINGENCY
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 4/21/2023 2023/04 61,446.00-
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 5/02/2023 2023/05 1,896.00 DUAL NOZZLES, LABOR & SHIPPING
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 5/08/2023 2023/05 61,446.00
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 6/27/2023 2023/06 61,446.00- RETURNED ACH REISSUED TREAS CHK
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 7/24/2023 2023/06 57,156.00-
0022904 012227 CS JACKSON LLC 4010-043040-8900-000-021- 7/24/2023 2023/06 28,320.00- .00
------------
DEPARTMENT TOTAL- ------------
44,618.00 *
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 759.60 LIFEGUARD UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 708.00 LIFEGUARD UNIFORMS/TANKS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-5/02/2023 2023/05 2,215.50 BASICREC-KID'S CAMP SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 1,278.00 YOUTH TRI SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 1,499.40 SUMMER BASKETBALL UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 435.50 RUN AT THE TOP
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 1,899.00 SUMMER CAMP SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 1,139.40 SWIM TEAM UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-5/02/2023 2023/05 1,341.34 BASICREC STAFF SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 80.00 2 XL PRICING
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/02/2023 2023/05 15.00 3 XL PRICING
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-5/12/2023 2023/05 470.34 ADDITIONAL SHIRTS/BASICREC STA
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/12/2023 2023/05 20.00 BASICREC STAFF SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 5/12/2023 2023/05 12.00 BASICREC STAFF SHIRTS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-5/15/2023 2023/05 333.90 RICHARDSON TRUCKER SNAPBACK
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 6/05/2023 2023/06 189.90 SWIM TEAM UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 6/06/2023 2023/06 416.50 SUMMER BASKETBALL UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-6/13/2023 2023/06 50.64 ADDITIONAL SHIRTS/CAMP STAFF
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000-6/13/2023 2023/06 13.69 SHIPPING FOR STAFF UNIFORMS
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 6/15/2023 2023/06 1,772.40 ADDITIONAL SHIRTS/CAMP BASICRE
102
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PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 7/19/2023 2023/06 2,215.50-
0022966 010071 EMPIRE PRINTING LLC 4010-071040-5410-000-000- 7/19/2023 2023/06 10,599.77- 1,834.84
------------
DEPARTMENT TOTAL- ------------
1,834.84 *
0022966 010071 EMPIRE PRINTING LLC 4010-071090-5410-000-000- 7/19/2023 2023/06 166.95- 166.95-
------------
0022891 002497 TURF EQUIPMENT & SUPPLY 4010-071090-8001-000-000- 9/28/2022 2022/09 45,763.36 TORO MULTI PRO 1750 SPRAY RIG45,763.36
------------
0022892 011051 DEERE & COMPANY 4010-071090-8001-000-000- 9/28/2022 2022/09 69,491.73 JOHN DEERE 1600 WIDE AREA
0022892 011051 DEERE & COMPANY 4010-071090-8001-000-000- 4/24/2023 2023/04 69,491.73- JOHN DEERE 1600 WIDE AREA MOWE.00
------------
0022924 000708 MIRACLE RECREATION 4010-071090-8900-000-000- 12/28/2022 2022/12 276,953.00 PLAYGROUD EQUIPMENT & INSTALL-276,953.00
------------
0022953 012318 PLAYPOWER LT FARMINGTON I 4010-071090-8900-000-000- 3/21/2023 2023/03 86,324.83 PLAYGROUND EQUIPMENT & INSTALL86,324.83
------------
0023003 003172 NATIONAL POOLS OF 4010-071090-8900-000-000- 6/21/2023 2023/06 55,000.00 MASON WATER SLIDE55,000.00
------------
DEPARTMENT TOTAL- ------------
463,874.24 *
0022966 010071 EMPIRE PRINTING LLC 4010-071100-5410-000-000- 7/19/2023 2023/06 166.95- 166.95-
------------
0022892 011051 DEERE & COMPANY 4010-071100-8001-000-000- 9/28/2022 2022/09 69,491.73 JOHN DEERE 1600 WIDE AREA MOWE
0022892 011051 DEERE & COMPANY 4010-071100-8001-000-000- 4/24/2023 2023/04 69,491.73 JOHN DEERE 1600 WIDE AREA MOWE138,983.46
------------
0022976 003097 JUDY EXCAVATING AND 4010-071100-8900-000-000- 5/18/2023 2023/05 28,490.50 SHERANDO PARK FIELD LEVELING28,490.50
------------
0023003 003172 NATIONAL POOLS OF 4010-071100-8900-000-000- 6/21/2023 2023/06 55,000.00 MASON WATER SLIDE55,000.00
------------
DEPARTMENT TOTAL- ------------
222,307.01 *
FUND TOTAL- ------------
2,004,648.83 *
0022963 006308 ALLIANCE MATERIAL HANDLIN 4011-033010-3004-000-003-4/19/2023 2023/04 9,975.00 PROVIDE & INSTALL NEW ROLLING
0022963 006308 ALLIANCE MATERIAL HANDLIN 4011-033010-3004-000-003- 7/12/2023 2023/06 10,170.00-
0022963 006308 ALLIANCE MATERIAL HANDLIN 4011-033010-3004-000-003- 7/12/2023 2023/06 195.00 .00
------------
103
AP250 7/26/2023 COUNTY OF FREDERICK VA. OPEN PURCHASE ORDERS * OPEN * PAGE 7
PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022951 009804 MILLERS SUPPLIES AT WORK 4011-033010-5401-000-000- 3/06/2023 2023/03 7,460.44 HON OFFICE FURNITURE & INSTALL
0022951 009804 MILLERS SUPPLIES AT WORK 4011-033010-5401-000-000- 3/06/2023 2023/03 660.00 SHIPPING
0022951 009804 MILLERS SUPPLIES AT WORK 4011-033010-5401-000-000- 7/19/2023 2023/06 8,120.44- .00
------------
0022856 012088 MOBILE COMMUNICATIONS AME 4011-033010-5409-000-000-6/24/2022 2022/06 180,069.02 MOBILE SECURITY COMMUNICATIONS
0022856 012088 MOBILE COMMUNICATIONS AME 4011-033010-5409-000-000- 5/18/2023 2023/05 145,317.04- 34,751.98
------------
0022949 004082 TOWN POLICE SUPPLY 4011-033010-5409-000-000- 3/03/2023 2023/03 7,722.00 GLOCK, 17 GEN 5 MOS,
0022949 004082 TOWN POLICE SUPPLY 4011-033010-5409-000-000- 3/03/2023 2023/03 2,096.10 TRIJICON HD NIGHT SIGHT
0022949 004082 TOWN POLICE SUPPLY 4011-033010-5409-000-000- 4/20/2023 2023/04 2,096.10- 7,722.00
------------
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000-3/22/2023 2023/03 18,032.00 SAFARILAND EXT CARRIERS BLACK
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000-3/22/2023 2023/03 69,930.00 SAFARILAND LEVEL 2-SPIKE 2 A7-
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000-3/22/2023 2023/03 1,960.00 SAFARILAND SOFT TRAUMA PLATE
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000- 3/22/2023 2023/03 490.00 SAFARILAND ID PATCH
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000- 3/22/2023 2023/03 303.24 NAME TAPE
0022954 008568 ATLANTIC TACTICAL INC 4011-033010-5409-000-000- 3/22/2023 2023/03 148.20 SEW ON VELCRO90,863.44
------------
0022977 004082 TOWN POLICE SUPPLY 4011-033010-5409-000-000- 5/23/2023 2023/05 7,722.00 GLOCK, 17 GEN 5 MOS, 9MM,
0022977 004082 TOWN POLICE SUPPLY 4011-033010-5409-000-000- 5/23/2023 2023/05 2,096.10 TRIJICON HD NIGHT SIGHT,9,818.10
------------
0022974 012345 COMPONENT FABRICATORS INC 4011-033010-8001-000-000-5/15/2023 2023/05 6,458.33 CABLE CROSSOVER PLUS
0022974 012345 COMPONENT FABRICATORS INC 4011-033010-8001-000-000- 5/15/2023 2023/05 626.00 960 - WS WEIGHTS
0022974 012345 COMPONENT FABRICATORS INC 4011-033010-8001-000-000- 7/12/2023 2023/06 7,084.33- .00
------------
0023002 007981 WINCHESTER RESTAURANT 4011-033010-8001-000-000-6/20/2023 2023/06 24,785.00 TILTING SKILLET BRAISING PAN,
0023002 007981 WINCHESTER RESTAURANT 4011-033010-8001-000-000- 6/20/2023 2023/06 187.00 GAS CONNECTOR HOSE KIT/
0023002 007981 WINCHESTER RESTAURANT 4011-033010-8001-000-000- 6/20/2023 2023/06 250.00 DELIVERY
0023002 007981 WINCHESTER RESTAURANT 4011-033010-8001-000-000- 6/20/2023 2023/06 325.00 FREIGHT25,547.00
------------
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 39,800.00 DURAMATE - DOUBLE CUSTOM SIZE
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 5,950.00 DURAMATE SINGLE BOOTH
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 4,770.00 CENTER TABLE AND STOOL SET
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000-4/24/2023 2023/04 3,196.00 FIRESHIELD FIRE
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 3,750.00 DELIVERY AND INSTALLATION
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000-4/24/2023 2023/04 799.00 DELIVERY AND INSTALLATION
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 1,350.00 DELIVERY AND INSTALLATION
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 570.00 LOCKING COUNTERTOPS
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 2,740.00 TV PROTECTION ENCLOSURES
0022965 012331 SPACEWORX INC 4011-033010-8002-000-000- 4/24/2023 2023/04 555.00 ADA - RUBBER RAMP63,480.00
------------
0022956 010383 HALL AUTOMOTIVE LLC 4011-033010-8005-000-000- 3/29/2023 2023/03 59,950.55 2023 DODGE DURANGO W/OPTIONS59,950.55
------------
0022967 010383 HALL AUTOMOTIVE LLC 4011-033010-8005-000-000- 5/02/2023 2023/05 49,885.99 2023 OR NEWER DODGE DURANGO49,885.99
------------
0022975 009558 PATRIOT FIRE & SECURITY L 4011-033010-8009-000-000-5/18/2023 2023/05 108,815.15 UPGRADE EXISTING FIRE ALARM108,815.15
------------
104
DEPARTMENT TOTAL- ------------
450,834.21 *
FUND TOTAL- ------------
450,834.21 *
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000-8/26/2021 2021/08 2,000,741.10 P25 RADIO SYSTEM
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 8/26/2021 2021/08 .01 P25 RADIO SYSTEM
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 9/07/2021 2021/09 2,000,741.10-
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 2,000,741.09 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 6,002,271.30 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 4,001,494.20 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 2,000,741.10 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 2,000,741.10 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 11/03/2021 2021/11 2,000,741.10 RADIO PROJECT
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 3/23/2023 2023/03 1,000,000.00-
0022754 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 5/10/2023 2023/05 1,000,741.10-16,005,988.80
------------
0022813 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 3/23/2022 2022/03 14,000.00 LEATHER CASES
0022813 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 3/23/2022 2022/03 238.80 KVL4000 VOICE KEY CABLE
0022813 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 3/23/2022 2022/03 238.80 KVL4000 VOICE KEY CABLE
0022813 011840 E F JOHNSON COMPANY 4026-012260-8003-000-000- 3/23/2022 2022/03 11,059.20 LI-ION BATTERY,25,536.80
------------
0022995 011577 SKYVIEW TREE EXPERTS LLC 4026-012260-8003-000-000-6/08/2023 2023/06 7,300.00 TREE REMOVAL AT PUBLIC SAFETY
0022995 011577 SKYVIEW TREE EXPERTS LLC 4026-012260-8003-000-000- 7/11/2023 2023/06 7,300.00- .00
------------
0022841 009070 DISYS SOLUTIONS INC 4026-012260-8800-000-004- 6/06/2022 2022/06 14,957.97 VOIP, SWITCH+FIREWALL
0022841 009070 DISYS SOLUTIONS INC 4026-012260-8800-000-004- 11/21/2022 2022/11 1,923.60-
0022841 009070 DISYS SOLUTIONS INC 4026-012260-8800-000-004- 5/10/2023 2023/05 2,823.34-
0022841 009070 DISYS SOLUTIONS INC 4026-012260-8800-000-004- 5/22/2023 2023/05 2,792.77-
0022841 009070 DISYS SOLUTIONS INC 4026-012260-8800-000-004- 6/06/2023 2023/06 1,210.79- 6,207.47
------------
0022902 008112 NEXT GENERATION SECURITY 4026-012260-8800-000-004-11/03/2022 2022/11 12,235.46 CARD READER, REX, DOOR
0022902 008112 NEXT GENERATION SECURITY 4026-012260-8800-000-004-11/03/2022 2022/11 8,914.80 LABOR TO COMPLETE INSTALL21,150.26
------------
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 11/29/2022 2022/11 489,766.48 VOTER REGISTRAR RENOVATION AT
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 12/08/2022 2022/12 106,222.62-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 1/25/2023 2023/01 14,480.00 CHANGE ORDER #1
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 2/06/2023 2023/02 91,582.41-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 2/06/2023 2023/02 34,484.30-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 2/23/2023 2023/02 66,270.95-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 4/03/2023 2023/04 12,594.12 CHANGE ORDER #2
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 4/07/2023 2023/04 29,211.86-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 6/23/2023 2023/06 19,347.13-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 6/23/2023 2023/06 59,460.45-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 6/23/2023 2023/06 39,444.05-
0022913 008338 KEE CONSTRUCTION SERVICES 4026-012260-8800-000-004- 7/24/2023 2023/06 6,713.44- 64,103.39
------------
DEPARTMENT TOTAL- ------------
16,122,986.72 *
FUND TOTAL- ------------
16,122,986.72 *
0023008 006204 W-L CONSTRUCTION & PAVING 4027-012270-5413-000-006-6/30/2023 2023/06 2,870,106.64 RENAISSANCE DRIVE EXTENSION2,870,106.64
------------
105
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PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022948 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-014-3/02/2023 2023/03 32,500.00 VDOT APPLICATION ASSISTANCE
0022948 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-014- 6/06/2023 2023/06 6,500.00 ZMM
0022948 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-014- 6/23/2023 2023/06 3,250.00-
0022948 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-014- 6/23/2023 2023/06 5,750.00-
0022948 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-014- 7/24/2023 2023/06 3,000.00- 27,000.00
------------
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015-8/29/2022 2022/08 3,000.00 ROUTE 522/GAINESBORO ROAD
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 8/29/2022 2022/08 72,000.00 522/GAINESBORO ROAD --
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015-9/07/2022 2022/09 .00 ROUTE 522/GAINESBORO ROAD --
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 9/21/2022 2022/09 3,000.00-
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 2/06/2023 2023/02 2,000.00-
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 2/06/2023 2023/02 8,000.00-
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 2/06/2023 2023/02 5,000.00-
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 2/23/2023 2023/02 1,000.00-
0022877 006523 ZMM ARCHITECTS AND ENGINE 4027-012270-5413-000-015- 6/23/2023 2023/06 3,000.00- 53,000.00
------------
0022942 000190 NORTHERN SHEN VALLEY 4027-012270-5413-000-017-2/16/2023 2023/02 374,585.61 ROUTE 37 EAST COMPREHENSIVE
0022942 000190 NORTHERN SHEN VALLEY 4027-012270-5413-000-017- 5/22/2023 2023/05 23,836.43-
0022942 000190 NORTHERN SHEN VALLEY 4027-012270-5413-000-017- 6/06/2023 2023/06 11,912.10- 338,837.08
------------
DEPARTMENT TOTAL- ------------
3,288,943.72 *
FUND TOTAL- ------------
3,288,943.72 *
0022998 009425 STRYKER MEDICAL 4030-013300-3004-000-001- 6/13/2023 2023/06 30,000.00 PROCARE LIFEPAK 15 PREVENTIVE
0022998 009425 STRYKER MEDICAL 4030-013300-3004-000-001- 7/19/2023 2023/06 30,000.00- .00
------------
0022908 009425 STRYKER MEDICAL 4030-013300-8009-000-000-11/21/2022 2022/11 37,531.75 99577-001588--LIFEPAK 15
0022908 009425 STRYKER MEDICAL 4030-013300-8009-000-000-11/21/2022 2022/11 4,000.00- TRADE-IN-STRYKER LP15V133,531.75
------------
DEPARTMENT TOTAL- ------------
33,531.75 *
FUND TOTAL- ------------
33,531.75 *
0023000 012372 WEST METRO AVIATION LLC 4085-081030-8001-000-000- 6/15/2023 2023/06 6,095.81 AIRCRAFT RECOVERY DOLLY
0023000 012372 WEST METRO AVIATION LLC 4085-081030-8001-000-000- 7/11/2023 2023/06 6,095.81- .00
------------
0023001 012369 RELIANCE ROOFING AND WATE 4085-081030-8001-000-000- 6/15/2023 2023/06 8,450.00 HANGAR ROOF REPAIRS8,450.00
------------
0023007 012381 FLOOR COATINGS ETC INC 4085-081030-8800-000-000-6/26/2023 2023/06 73,000.00 REHABILITATE EXISTING URETHANE73,000.00
------------
106
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PERIOD- - 2023/06
PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172-11/10/2021 2021/11 467,800.00 CONSTRUCTION ADMIN - PHASE 1
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 11/22/2021 2021/11 13,158.99-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 12/21/2021 2021/12 1,715.50-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 2/07/2022 2022/02 1,722.30-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 2/22/2022 2022/02 6,001.74-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 3/21/2022 2022/03 7,222.35-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 5/06/2022 2022/05 5,699.48-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 5/20/2022 2022/05 4,972.39-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 7/12/2022 2022/06 14,689.35-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 7/25/2022 2022/06 53,572.12-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 8/22/2022 2022/08 61,628.84-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 10/07/2022 2022/10 78,204.38-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 11/04/2022 2022/11 38,186.35-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 11/21/2022 2022/11 23,155.67-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 1/06/2023 2023/01 49,591.50-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 2/06/2023 2023/02 21,042.60-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 2/23/2023 2023/02 2,558.59-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 3/23/2023 2023/03 21,325.09-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 5/10/2023 2023/05 6,737.54-
0022776 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-172- 7/24/2023 2023/06 7,147.57- 49,467.65
------------
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 11/08/2021 2021/11 242,000.00 TO COVER DESIGN COSTS
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 12/21/2021 2021/12 6,870.50-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 7/25/2022 2022/06 3,864.54-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 8/22/2022 2022/08 2,772.22-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 10/07/2022 2022/10 9,043.34-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 11/04/2022 2022/11 9,791.64-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 11/21/2022 2022/11 22,875.26-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 1/06/2023 2023/01 25,570.15-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 2/06/2023 2023/02 57,886.46-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 2/23/2023 2023/02 23,201.33-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 3/23/2023 2023/03 30,493.31-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 5/10/2023 2023/05 31,572.53-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 5/22/2023 2023/05 16,316.26-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 7/24/2023 2023/06 1,226.16-
0022774 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-174- 7/24/2023 2023/06 516.30- .00
------------
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202-11/28/2022 2022/11 787,640.93 CONSTRUCTION ADMIN SERVICES
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 2/23/2023 2023/02 18,875.82-
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 5/10/2023 2023/05 9,547.35-
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 5/10/2023 2023/05 26,310.14-
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 6/06/2023 2023/06 29,060.42-
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 6/23/2023 2023/06 37,035.81-
0022910 011739 AECOM TECHNICAL SERVICES 4085-081030-8801-000-202- 7/24/2023 2023/06 88,530.13- 578,281.26
------------
0022922 012236 G-W MANAGEMENT SERVICES L 4085-081030-8801-000-202- 12/16/2022 2022/12 211,901.00 CONSTRUCTION OF NEW AIRPORT
0022922 012236 G-W MANAGEMENT SERVICES L 4085-081030-8801-000-202- 12/16/2022 2022/12 9,999,999.00 LINE #2
0022922 012236 G-W MANAGEMENT SERVICES L 4085-081030-8801-000-202- 6/23/2023 2023/06 432,275.41-
0022922 012236 G-W MANAGEMENT SERVICES L 4085-081030-8801-000-202- 7/24/2023 2023/06 264,665.25-9,514,959.34
------------
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 4/21/2022 2022/04 1,453,976.00 TERMINAL SITE WORK PHASE 2
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 6/23/2022 2022/06 242,967.53-
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 7/25/2022 2022/06 391,494.51-
107
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PO# VEND# NAME FUND-DEPT-LOC-ACCT DATE $ AMOUNT $ APPRVD BY PO Description
--- ----- ---- ------------------ ---- ---------- --------- --------------
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 8/22/2022 2022/08 149,922.62-
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 9/21/2022 2022/09 167,126.55-
0022820 003868 PERRY ENGINEERING CO INC 4085-081030-8801-000-203- 4/07/2023 2023/04 47,224.50- 455,240.29
------------
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 4/21/2022 2022/04 241,000.00 TERMINAL SITE WORK PHASE 2
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 5/20/2022 2022/05 20,956.01-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 7/12/2022 2022/06 11,312.91-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 8/08/2022 2022/08 32,242.05-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 11/04/2022 2022/11 40,078.30-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 11/04/2022 2022/11 3,728.63-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 11/21/2022 2022/11 2,287.22-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 1/06/2023 2023/01 607.69-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 2/06/2023 2023/02 1,098.34-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 2/23/2023 2023/02 1,417.87-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 3/23/2023 2023/03 2,699.74-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 5/10/2023 2023/05 3,696.39-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 5/22/2023 2023/05 1,212.35-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 7/11/2023 2023/06 5,527.85-
0022821 003802 DELTA AIRPORT CONSULTANTS 4085-081030-8801-000-203- 7/24/2023 2023/06 3,415.73- 110,718.92
------------
DEPARTMENT TOTAL- ------------
10,790,117.46 *
FUND TOTAL- ------------
10,790,117.46 *
------------
32,691,062.69 *
108
109
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a General Fund Unreserved Fund Balance report ending
September 30, 2023.
Attachments:
FinCmte20231004FundBalSept23.pdf
110
Unreserved Fund Balance, Beginning of Year, July 1, 2023 66,202,292
Prior Year Funding & Carryforward Amounts
Correct PEG fund reserve 41,195
C/F COR CAMA project (168,160)
C/F Fire Company Capital (190,365)
C/F forfeited asset funds (163,446)
VJCCCA return upsent FY22 funds (30,440)
C/F COR ChangeFinder project (20,500)
C/F Abrams Creek project (1,040,687)
C/F Pickleball courts project (130,510)
C/F Maintenance projects (11,684)
(1,714,596)
Other Funding / Adjustments
COR refund - R&R Reinforcing Inc.(12,712)
VDEM grant unbudgeted revenue 57,868
SRO grant unbudgeted revenue 53,628
Reduce NRADC budget local portion 112,737
211,521
Fund Balance, Septetmber 30, 2023 64,699,216
County of Frederick, VA
Report on Unreserved Fund Balance
Ending September 30, 2023
111
Finance Committee
Agenda Item Detail
Meeting Date: October 4, 2023
Agenda Section: AUDIT COMMITTEE
Title: Megan Argenbright with Brown, Edwards & Company was present to discuss the
completed August 31, 2022 and February 28, 2023 internal audits, as well as the August 31,
2023 internal audit that is currently in process.
Attachments:
AuditCmte20231004InternalAudit20220831.pdf
AuditCmte20231004InternalAudit20230228.pdf
AuditCmte20231004BE2023EngagementLtr.pdf
112
COUNTY OF FREDERICK, VIRGINIA
INTERNAL AUDIT ENGAGEMENT
AUGUST 31, 2022
113
CONTENTS
Page
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING
AGREED-UPON PROCEDURES .........................................................................................................1
PROCEDURES PERFORMED .................................................................................................................2
FINDINGS AND RECOMMENDATIONS ............................................................................................12
CORRECTIVE ACTION PLANS ...........................................................................................................15
114
Your Success is Our Focus
3906 Electric Road • Roanoke, VA 24018 • 540-345-0936 • Fax: 540-342-6181 • www.BEcpas.com
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING
AGREED-UPON PROCEDURES
Mr. Charles S. DeHaven, Jr.
Chairman of the Board of Supervisors
County of Frederick, Virginia
We have performed the procedures enumerated on pages 2 through 11 on selected accounting records
and transactions of the County of Frederick, Virginia (the “County”) for the period March 1, 2022 to
August 31, 2022. The County’s management is responsible for the accounting records and transactions.
The County has agreed to and acknowledged that the procedures performed are appropriate for their
purposes. This report may not be suitable for any other purpose. The procedures performed may not
address all the items of interest to a user of this report and may not meet the needs of all users of this
report and, as such, users are responsible for determining whether the procedures performed are
appropriate for their purposes.
The procedures and associated findings can be found on pages 2 through 14.
We were engaged by the County to perform this agreed-upon procedures engagement and conducted our
engagement in accordance with attestation standards established by the American Institute of Certified
Public Accountants. We were not engaged to and did not conduct an examination or review
engagement, the objective of which would be the expression of an opinion or conclusion, respectively,
on the County’s accounting records and transactions. Accordingly, we do not express such an opinion or
conclusion. Had we performed additional procedures, other matters might have come to our attention
that would have been reported to you.
We are required to be independent of the County and to meet our ethical responsibilities, in accordance
with the relevant ethical requirements related to our agreed-upon procedures engagement.
The entity’s responses, titled Corrective Action Plans,to our recommendations are included in this
report. The responses were not subjected to the agreed-upon-procedures performed during our
engagement and, accordingly, we express no opinion or report on them.
This report is intended solely for the information and use of the specified users listed above and is not
intended to be and should not be used by anyone other than these specified parties.
CERTIFIED PUBLIC ACCOUNTANTS
Roanoke, Virginia
November 17, 2022
115
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
2
Accounts Payable Disbursements (COUNTY)
Select a random sample of ten disbursements (of the ten disbursements, at least two for items between $5,000
and $70,000, two for items between $2,000 and $5,000, and one under $2,000 each period and five
disbursements in excess of $70,000, if available)noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If prior to July 1, 2022:
o If amount is between $2,000 and $4,999, there was documentation of three verbal quotes.
o If amount is between $5,000 and $69,999, there was documentation of four written quotes.
o If amount is greater than $70,000, determine that there is evidence of public bid notice.
If after July 1, 2022:
o If amount is between $5,000 and $9,999, there was documentation of one written quote.
o If amount is between $10,000 and $79,999 for professional services or if amount is between
$10,000 and $99,999 for goods and nonprofessional services, eVA was used to publicly post
request for quotes, unsealed bids or unsealed proposals, or in lieu of eVA, a rideable or
cooperative contract was used.
o If amount is greater than $80,000 and for professional services, or if the amount is greater
than $100,000 and for goods and nonprofessional services, determine that there is evidence
of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Using CAAT’s, evaluate electronically all A/P cash disbursements for:
Duplicate check numbers.
Gap detection of check sequences.
Duplicate payments (same date, payee, and amount).
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with the same addresses and investigate those which had activity
during the period under review.
Examine vendors with the same address.
Compare the current to date vendor master listing with the prior vendor master listing and examine
ten new vendors for validity.
General Government Payroll (COUNTY)
Select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorize amount per Personal Action Form (“PA”).
Time is supported by an approved time card signed by the department head.
Recalculate gross pay based on approved hours and rate of pay.
Agree amount per cancelled check or voucher to payroll register.
116
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
3
General Government Payroll (COUNTY)(Continued)
Select five new employees noting:
Department head or supervisor has signed the PA form.
Employee file contains an I-9 form.
Data on the PA form agrees to the employee master file in the system.
If individual is replacing someone in a budgeted position, test system to determine that former
employee has been inactivated in the system.
Using CAAT’s, compare employee payrolls from period to period and select five individuals whose gross pay
changed and agree the change to personnel records.
Bank Reconciliations
Select one bank reconciliation during the period under review and perform the following:
Compare the balance on the reconciliation to the general ledger.
Examine fifteen treasurer checks and fifteen other checks shown as outstanding noting:
That payee is in compliance with County policy. (No checks written to cash or bearer)
The person signing the check is authorized to issue the check.
Examine all outstanding checks greater than $15,000 noting:
That payee is in compliance with County policy. (No checks written to cash or bearer)
The person signing the check is authorized to issue the check.
Read the outstanding check schedule noting all checks outstanding for more than 217 days.
Examine the bank statement for the following month to verify all deposits in transit cleared the bank.
Examine all checks greater than $15,000 and ten smaller checks that cleared the bank the first ten
days in the subsequent month to proper inclusion/exclusion on the outstanding check list.
Verify the clerical accuracy of the bank reconciliation.
Agree the bank balance to the bank statement.
Examine checks from the prior visit sample of checks that had not cleared the bank noting:
That payee is in compliance with County policy. (No checks written to cash on bearer)
The person signing the check is authorized to issue the check.
Treasurer’s Checks
Select a sample of ten treasurer’s checks noting:
Evidence of authorized approval.
Payee and amount agree to supporting documentation.
Abatements
Obtain an electronic file of abatements and select twenty abatements and agree to supporting documentation.
117
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
4
Accounts Payable Disbursements (SCHOOLS)
Select a random sample of ten disbursements (of the ten disbursements, three will be for items greater than
$5,000, two for items under $5,000, and five disbursements in excess of $200,000) noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is less than $5,000, one quote was obtained.
If amount is between $5,000 and $30,000, three verbal quotes were obtained.
If the amount is between $30,000 and $200,000, four written quotes were obtained.
If the amount is greater than $200,000, determine that there is evidence of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
For construction contracts in excess of $100,000, examine bid bond from Surety Company that
accompanies contract.
Using CAAT’s, evaluate electronically all A/P cash disbursements for:
Duplicate check numbers.
Gap detection of check sequences.
Duplicate payments (same date, payee, and amount).
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with the same addresses and investigate those which had activity
during the period under review.
Examine vendors with the same address, excluding employee HSA accounts.
Compare the current to date vendor master listing with the prior vendor master listing and examine
five new vendors for validity.
General Payroll (SCHOOLS)
Select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorized amount per Assignment and Annual
Contract memo from the Superintendent.
Time is supported by an approved time card signed by the department head (if applicable).
Recalculate gross pay based on approved hours and rate of pay.
Agree amount per cancelled check or voucher to payroll register.
Select five new employees noting:
Department head has signed the PA form.
Employee file contains an I-9 form.
Data in employee file and new hire paperwork agrees to employee information per employee master
file on payroll system.
If individual is replacing someone in a budgeted position, test system to determine that former
employee has been inactivated in the system.
118
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
5
General Payroll (SCHOOLS)(Continued)
Using CAAT’s, compare employee payrolls from period to period and select five individuals whose gross pay
changed and agree the change to personnel records.
Using CAAT’s, search for employees that were paid twice within the same period. Select individuals to
examine.
Analysis of A/R Cash Receipts (SCHOOLS)
Compare two days of cash receipts scheduled by the clerk opening the mail with the amounts deposited by
the Accounts Receivable Clerk noting:
The deposit slip agrees to the sum of all checks received.
Support for all receipts is maintained in the A/R binder.
The coding of revenue accounts compares appropriately to type of receipt.
Program Expenditures (SOCIAL SERVICES)
Select a random sample of ten purchase orders noting:
Amount in client’s case file matches purchase order.
Vendor established in the system matches name in purchase order.
Name on purchase order matches client.
Purchase order was approved prior to any encumbrances.
Obtain the preliminary warrant register with case-worker’s and aide’s approval and compare that to the
warrant register approved by the Director to ensure that no warrants were issued after approval by the
Director.
Select a random sample of ten program expenditure disbursements noting:
Evidence of timely authorized approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Examine cancelled check to determine that payee and amount agree to information on warrant
register.
Review case file to determine if client is authorized to receive this specific type of assistance.
Compare the most current to date vendor master listing to the most current to date employee master listing for
vendors and employees with the same addresses and investigate those which had activity during the period
under review.
119
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
6
Accounts Payable Disbursements (SOCIAL SERVICES)
Select a random sample of ten disbursements noting:
Evidence of approval by the Director of Social Services.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Examine cancelled check to determine that payee and amount agree to information on warrant
register.
Payroll (SOCIAL SERVICES)
From the payroll register, select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorized amount in employee file.
Agree amount to payroll register.
Compare direct deposit authorization signed by the employee to the account number that the direct
deposit went into on the confirmation returned from the bank.
Select two payrolls during the period and compare net pay per the payroll register to the confirmation
returned from the bank to ensure that net payroll register agrees to amount deposited by the bank.
Examine confirmation returned from the bank for duplicate employee account numbers.
Based on the number of days in the month, recalculate the maximum amount of “beeper pay” that could be
paid. Compare this to the total amount of beeper pay for the month.
Select three new employees each period noting:
Data in the personnel file matches information keyed into the Peachtree module, such as name, pay
rate, bank account number.
If individual is replacing someone, test system to determine that former employee has been
inactivated in the system.
Compare payroll warrant registers for several periods looking for employees that are no longer on payroll.
For employees no longer on the payroll, determine that their last payment coincides with their final day of
work.
Cash Disbursements (REGIONAL JAIL)
Select a sample of ten disbursements from the inmate account and five disbursements from the canteen
account noting:
Evidence of authorized departmental approval or inmate approval.
Payee and amount agree to supporting documentation.
Consider the appropriateness of the expenditure in relation to the type of account.
120
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
7
Bank Reconciliations (REGIONAL JAIL)
Select one bank reconciliation and perform the following:
Compare the balance on the reconciliation to the general ledger.
Examine five checks shown as outstanding noting:
Payee and amount agree with supporting documentation.
The person signing the check is authorized to issue the check.
Read the outstanding check schedule noting all checks outstanding for more than 217 days.
Examine the bank statement for the following month to verify all deposits in transit cleared the bank.
Verify the clerical accuracy of the bank reconciliation.
Agree the bank balance to the bank statement.
Accounts Payable Disbursements (REGIONAL JAIL)
Select a random sample of five disbursements noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is between $2,000 and $4,999,there was documentation of three verbal quotes.
If amount is between $5,000 and $69,999,there was documentation of four written quotes.
If amount is greater than $70,000, determine that there is evidence of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with same addresses and investigate those which had activity
during period under review.
Examine vendors with the same address.
Accounts Payable Disbursements (SHERIFF)
Select a random sample of ten disbursements (of the ten disbursements, at least five will be for items between
$5,000 and $69,999, two for items between $2,000 and $4,999, one under $2,000, and two disbursements in
excess of $70,000, if applicable) noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is between $2,000 and $4,999, there was documentation of three verbal quotes.
If amount is between $5,000 and $69,999, there was documentation of four written quotes.
If amount is greater than $70,000, determine that there is evidence of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
121
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
8
Accounts Payable Disbursements (SHERIFF)(Continued)
Using CAAT’s, compare the most current to date vendor master listing to the most current to date employee
master listing for vendors and employees with same addresses and investigate those which had activity during
period under review.
Using CAAT’s, run a summary of disbursements each period summarized by vendor name. Examine dates of
payments and amounts below $2,000 to indicate possible order splitting.
Land Use and Tax Relief (COMMISSIONER OF REVENUE)
Select a sample of five Land Use tax relief deferrals and five Tax Relief for the Elderly or Permanently
Disabled deferrals during the period under review noting:
A formal application was received and approved by the Commissioner of Revenue’s office.
Using guidelines from the state, eligibility was properly determined.
Documentation exists that information on applications was verified by Commissioner of Revenue
employees.
For Tax Relief applications, inquire of the Commissioner how they have ensured that the asset and/or
income information on the application is complete. Review documentation that these procedures
were performed.
Focused Testing (SOCIAL SERVICES)
Select the two most current quarterly 941 filings for the two federal ID’s at Social Services (in-home services
and social services) and perform the following:
Examine documentation that they were prepared and completed timely (by the last day of the month
following the quarter end).
Inquire about and review any delinquent notices from the IRS that have been reviewed.
Examine reconciliation from Social Services records to 941 filed with IRS and agree balances from
reconciliation to 941.
Recalculate the calculations of payroll taxes on the 941.
Examine documentation of timely payment with filed 941.
Select two monthly Special Welfare reconciliations and perform the following:
Agree ten entries per month between Social Services ledgers and County general ledger.
Review reconciliation and document that reconciling items between Social Services and County
consist of interest or cancelled checks. Gain an understanding of any other reconciling items.
Document any unidentified reconciling items.
Test for clerical accuracy.
Select ten voided checks during the period under review and perform the following:
Examine notification of voided check to Treasurer using standard void check notification.
Ensure notification was made timely (within a day).
Request documentation that quarterly review of outstanding check report was performed and that checks that
needed voiding were properly voided.
122
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
9
Focused Testing (SOCIAL SERVICES)(Continued)
Select the annual, quarterly, or monthly State LASER report reconciliation.
Verify that the department of Social Services has reconciled the LASER report to the internal Social
Services Thomas Brothers system and the County’s general ledger.
Review and determine that all reconciling items have been identified.
Select five individual gas card expenditures, noting the following:
Examine documentation of the use of the check-in and check-out log.
Per review of the log, ensure the gas cards were returned reasonably after stated use.
Trace individual expenditure to gas card billing statement. Review disbursement to gas card vendor
noting timely payment and avoidance of penalties.
Ensure documentation has been made of the individual case name that any expenditure is related to.
Ensure approval has been made for expenditure and that approval is properly documented.
Select five individual credit card expenditures noting the following:
The card has a single purchase limit.
Training was provided to card user.
Trace one expenditure for each card to billing statement and monthly reconciliation.
If an item purchased for a program expense is returned, ensure that the credit on the statement is
applied to the same budget item.
Ensure case name was properly documented with expenditure.
Ensure approval has been made for expenditure and that it is properly documented.
Review disbursement to credit card company, noting timely payment and avoidance of penalties.
Purchase is within “Card Use” section of Purchasing Card Policies and Procedures prepared by the
Frederick County Finance Department dated November 1, 2019.
Select ten travel reimbursements filed and review for the following:
Review documentation noting proper approval for travel reimbursements. Travel reimbursements
should include employee’s signature, as well as Supervisor and Director.
Ensure per diem limits, as authorized, have been complied with.
Ensure documentation has been made noting the individual case name that any expenditure is related
to.
Ensure County approved mileage rates are used.
Ensure supporting documentation is filed with travel reimbursement.
Revenue Recovery Program (FIRE AND RESCUE)
Select a sample of ten daily logs and perform the following:
Verify patient and/or hospital authorization for each run.
Verify that a staff record was submitted to hospital.
Check to see that the log was sent to the billing company in a timely manner.
Any amounts that were written off are accompanied by supporting documentation.
Select the two most recent Quarterly Allocation Spreadsheets and perform the following:
Verify that the report was reconciled to the G/L.
Review and determine that all reconciling items have been identified.
Test the mathematical accuracy of the reconciliation.
123
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
10
P-Card Program (COUNTY)
Select a sample of 5 individual cards noting:
The card has a single purchase limit.
Training was provided to card user.
Select a sample of 3 departments, and the associated summary statement for that department, noting:
Purchases fall within the following criteria:
o Has an associated purchase order and/or,
o Is $5,000 or greater and has a standing PO and/or,
o Is $5,000 or greater and does not require a PO and/or,
o Utility payments (phone, cellular phone, cable, water/sewer, gas).
Log is maintained for all charges made on department cards for the month associated with the
statement selected.
Department card is maintained in secure location
Inquire of department p-card managers if they maintain a list of PINs for all cardholders.
Additionally, inquire of a cardholder for the department if they are aware if a list of PINs is
maintained by the department manager or another department staff.
For all card statements selected above verify that:
Purchases are within “Card Use” section of Purchasing Card Policies and Procedures prepared by the
Frederick County Finance Department dated November 1, 2019.
A monthly reconciliation was performed.
Payment summary is prepared by Program manager and signed by department head and another
individual if the department head used the card.
Payment was made within 25 day grace period.
Computer Inventory (COUNTY)
For purchases of computer equipment subject to asset tagging during the period:
For a sample of five purchases, compare the number purchased per invoice to number of items tagged
by IT as new equipment and ensure procurement policy was followed for the purchase.
Using CAATs, determine the amount of unused equipment remaining in inventory based on the
listing provided. Report if unused equipment purchased prior to three months exceeds 10% of
inventory on hand.
Using CAATS, review list of issued and tagged equipment for duplicate issuances to employees.
Select a sample of five terminated employees during the period and review listing of issued equipment from
IT to determine:
All equipment issued to the employee was returned and the device asset tag was unassigned.
Equipment was returned within one week of employee termination.
124
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
11
Computer Inventory (SCHOOLS)
For a sample of five purchases of computer equipment subject to asset tagging during the period, compare the
number purchased per invoice to number of items tagged by IT as new equipment and ensure procurement
policy was followed for the purchase.
Using CAATS, review list of issued and tagged equipment for duplicate issuances to employees.
Select a sample of five terminated employees during the period and review listing of issued equipment from
IT to determine all equipment issued to the employee was returned and the device asset tag was unassigned.
Student Device Inventory (SCHOOLS)
Using CAATs, review list of tagged devices issued to students during the period under review for duplicate
issuances to students.
For the school year beginning in the period under review:
Using CAATs, compare list of enrollment to the list of students who received tagged devices to
ensure only students enrolled in the County Schools or a fiscal agent, or enrolled through a private
school receiving County School funding obtained devices.
For the school year ended in the period under review:
Using CAATs, obtain a listing of tagged equipment marked as “Lost” after the end of school year
inventory. For a sample of 10 computers, review documentation to note:
o Effort was made to bill the student for missing equipment.
o If the lost item was determined to be unrecoverable, equipment was deactivated in the
system.
Commissioner of the Revenue
Examine real estate rezoning reports approved by the Board of Supervisors and resulting documentation from
taxation system noting that zoning classification was changed accordingly and within a timely manner.
Examine the most recent update from the Virginia Department of Motor Vehicles. Select 20 additions, not
already identified through the sale of a County decal. Note that date taxed, used for prorating of tax, is
appropriate.
125
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
12
Accounts Payable Disbursements (COUNTY)
No exceptions noted.
General Government Payroll (COUNTY)
No exceptions noted.
Bank Reconciliations
No exceptions noted.
Treasurer’s Checks
No exceptions noted.
Abatements
No exceptions noted.
Accounts Payable Disbursements (SCHOOLS)
No exceptions noted.
General Payroll (SCHOOLS)
No exceptions noted.
Analysis of A/R Cash Receipts (SCHOOLS)
No exceptions noted.
Program Expenditures (SOCIAL SERVICES)
No exceptions noted.
Accounts Payable Disbursements (SOCIAL SERVICES)
No exceptions noted.
Payroll (SOCIAL SERVICES)
No exceptions noted.
Cash Disbursements (REGIONAL JAIL)
No exceptions noted.
126
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
(Continued)
13
Bank Reconciliations (REGIONAL JAIL)
No exceptions noted.
Accounts Payable Disbursements (REGIONAL JAIL)
No exceptions noted.
Accounts Payable Disbursements (SHERIFF)
No exceptions noted.
Land Use and Tax Relief (COMMISSIONER OF REVENUE)
One electronic application did not have documentation of Commissioner of Revenue review or verification.
Focused Testing (SOCIAL SERVICES)
No exceptions noted.
Revenue Recovery Program (FIRE AND RESCUE)
One write-off was not accompanied by supporting documentation.
P-card Program (COUNTY)
One department maintained a list of PINs for some of the p-cards held by individuals.
Computer Inventory (COUNTY)
New equipment purchases are not tagged in the system until assigned to an employee. As a result, there is no
tracking of assets for their full life cycle.
Unused inventory is tracked outside of the asset tagging system. The listing provided did not have any support
regarding the length of time in storage, when the equipment was purchased, or whether it is a new or used
item. We were unable to calculate the amount of unused equipment purchased prior to three months from
August 31, 2022.
Six units of decommissioned equipment were still showing as “operational” within the system and assigned to
users.
Fifteen units of equipment were assigned to the incorrect user. Additionally, there were thirty-four community
computers that were assigned to an individual instead of a specific location.
There is no documentation regarding the return of terminated employees’ equipment.
127
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
(Continued)
14
Computer Inventory (SCHOOLS)
Ten duplicate issuances of equipment to employees were noted.
Student Device Inventory (SCHOOLS)
One duplicate issuance of equipment to a student was noted.
Eight items noted as lost did not have evidence of effort being made to bill student for missing equipment.
One item was assigned to the wrong student ID.
Commissioner of the Revenue
No exceptions noted.
128
Frederick County, Virginia
OFFICE OF
COMMISSIONER OF THE REVENUE
107 North Kent Street
Winchester VA 22601
P.O. Box 552
Winchester VA 22604-0552
seth.thatcher@fcva.us
www.fcva.us/cor SETH T. THATCHER Phone: 540-665-5681
COMMISSIONER Fax: 540-667-6487
Brown Edwards Audit November 2022
FINDINGS: Land Use & Tax Relief (COR) One electronic application did not have documentation of COR review of application
CORRECTIVE ACTION PLAN: For review of online applications, a spreadsheet has been created for staff to indicate their initials and date upon review.
15
129
M E M O R A N D U M
TO: Sharon Kibler
Finance Department
FROM: Christine M. Bauserman, EMS Billing Manager
Fire and Rescue Department
SUBJECT: Corrective Action Plan (Revenue Recovery)
DATE: December 16, 2022
This memo is to address the findings and recommendations from the fall County
audit.
Findings: One write-off was not accompanied by supporting documentation.
Response: A refund request was received and forwarded to the third-party billing
company. Another primary payor was identified and added to the account. This
happened at the same time as the billing company’s program was set to
automatically write off the account due to time and meeting all other
requirements. It was not caught by either the Billing Manager or the billing
company. This has been corrected.
Action Plan: All refund requests received by the EMS Billing Manager will be
logged in outlook tasks with a reminder date for regular follow-up to ensure future
situations do not occur.
If you have any questions or need additional information, please do not hesitate
to contact me.
CMB
16 130
1080 Coverstone Drive Winchester, Virginia 22602
Office (540) 662-6168 Fax (540) 504-6400
Sheriff Lenny Millholland Major Steve A. Hawkins
TO: Finance
FROM: Angela Carroll – Sheriff’s Office
SUBJECT: AUP REPORT
DATE: December 7, 2022
There was a finding for the Sheriff’s Office in the audit report for keeping a list of pcard PINSs. We have destroyed the list of PINs and will no longer keep a record of them. I’ve informed others to not keep a list of the
PINs from here on out.
Thank you
Angela Carroll
17 131
Computer Inventory – County
Finding-New Equipment purchases are not tagged in the system until assigned to an employee.
As a result, there is no tracking of assets for their full cycle.
Corrective Action Plan- Assets will be tagged when received.
Finding-Unused inventory is tracked outside the asset tagging system. The listing provided did
not have any support regarding the time in storage, when the computer was purchased, or
whether it is a new or used item. We were unable to calculate the amount of unused
equipment purchased prior to three months from August 31, 2022.
Corrective Action Plan- Tagging the assets when received will provide this information on
unused inventory.
Finding- Six units of decommissioned equipment was still showing as “operational” with the
system and assigned to users.
Corrective Action Plan- Spreadsheets will be updated when equipment is decommissioned.
Finding- Fifteen units of equipment were assigned to the incorrect user. Additionally, there
were thirty-four community computers that were assigned to and individual instead of a
specific location.
Corrective Action Plan- Community Computers are assigned to an employee of the department
to provide greater accountability.
Finding-There is not documentation regarding the return of terminated employees ‘equipment.
Corrective Action Plan- Staff will pursue developing a form of return items when developing the
centralized inventory system.
Staff in pursing demos for a centralized inventory system. While the intent of the system was
for radios, the system will be available for all inventory management. Each department could
utilize the system eliminating the need for multiple inventory systems.
18 132
Director of Information Technology yostr@frederick.k12.va.us
1415 Amherst Street www.frederick.k12.va.us 540-662-3889 ext. 164 P.O. Box 3508 540-722-2788 fax Winchester, Virginia 22604-2546
TO: Sharon Kibler
FROM: Rob Yost
DATE: December 9, 2022
RE: Audit Report Corrective Action Plan
Computer Inventory (SCHOOLS) Ten duplicate issuances of equipment to employees were noted.
•These items have been corrected in inventory. Monthly database checks will be
initiated to identify employees who may have duplicate inventory assigned tothem. Staff will be reminded at monthly department meetings to check inventoryassignments before assigning new inventory.
Student Device Inventory (SCHOOLS) One duplicate issuance of equipment to a student was noted.
•This item has been corrected in inventory. Staff will be reminded at monthly
department meetings to check inventory assignments before assigning new
inventory.
Eight items noted as lost did not have evidence of effort being made to bill students for missing equipment.
•For those items that need to be billed, documented communications will bemaintained and reviewed weekly from the computer technician to the schoolbookkeeper.
One item was assigned to the wrong student ID.
•This item has been corrected in inventory. Staff will be reminded at monthlydepartment meetings to check inventory assignments before assigning newinventory.
19 133
COUNTY OF FREDERICK, VIRGINIA
INTERNAL AUDIT ENGAGEMENT
February 28, 2023
134
CONTENTS
Page
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING
AGREED-UPON PROCEDURES .........................................................................................................1
PROCEDURES PERFORMED .................................................................................................................2
FINDINGS AND RECOMMENDATIONS ............................................................................................12
135
Your Success is Our Focus
3906 Electric Road • Roanoke, VA 24018 • 540-345-0936 • Fax: 540-342-6181 • www.BEcpas.com
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING
AGREED-UPON PROCEDURES
Mr. Charles S. DeHaven, Jr.
Chairman of the Board of Supervisors
County of Frederick, Virginia
We have performed the procedures enumerated on pages 2 through 11 on selected accounting records
and transactions of the County of Frederick, Virginia (the “County”) for the period September 1, 2022
to February 28, 2023. The County’s management is responsible for the accounting records and
transactions.
The County has agreed to and acknowledged that the procedures performed are appropriate for their
purposes. This report may not be suitable for any other purpose. The procedures performed may not
address all the items of interest to a user of this report and may not meet the needs of all users of this
report and, as such, users are responsible for determining whether the procedures performed are
appropriate for their purposes.
The procedures and associated findings can be found on pages 2 through 14.
We were engaged by the County to perform this agreed-upon procedures engagement and conducted our
engagement in accordance with attestation standards established by the American Institute of Certified
Public Accountants. We were not engaged to and did not conduct an examination or review
engagement, the objective of which would be the expression of an opinion or conclusion, respectively,
on the County’s accounting records and transactions. Accordingly, we do not express such an opinion or
conclusion. Had we performed additional procedures, other matters might have come to our attention
that would have been reported to you.
We are required to be independent of the County and to meet our ethical responsibilities, in accordance
with the relevant ethical requirements related to our agreed-upon procedures engagement.
The entity’s responses, titled Corrective Action Plans,to our recommendations are included in this
report. The responses were not subjected to the agreed-upon-procedures performed during our
engagement and, accordingly, we express no opinion or report on them.
This report is intended solely for the information and use of the specified users listed above and is not
intended to be and should not be used by anyone other than these specified parties.
CERTIFIED PUBLIC ACCOUNTANTS
Roanoke, Virginia
July 11, 2023
136
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
2
Accounts Payable Disbursements (COUNTY)
Select a random sample of ten disbursements (of the ten disbursements, at least two for items between
$10,000 and $100,000, two for items between $5,000 and $10,000, and one under $5,000 each period and
five disbursements in excess of $100,000, if available)noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is between $5,000 and $9,999, there was documentation of one written quote.
If amount is between $10,000 and $99,999, there was documentation of use of unsealed bidding or
unsealed request for proposals.
If amount is greater than $100,000, determine that there is evidence of public bid notice.
o If amount is greater than $80,000 and for professional services, or if the amount is greater
than $100,000 and for goods and nonprofessional services, determine that there is evidence
of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Using CAAT’s, evaluate electronically all A/P cash disbursements for:
Duplicate check numbers.
Gap detection of check sequences.
Duplicate payments (same date, payee, and amount).
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with the same addresses and investigate those which had activity
during the period under review.
Examine vendors with the same address.
Compare the current to date vendor master listing with the prior vendor master listing and examine
ten new vendors for validity.
General Government Payroll (COUNTY)
Select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorize amount per Personal Action Form (“PA”).
Time is supported by an approved time card signed by the department head.
Recalculate gross pay based on approved hours and rate of pay.
Agree amount per cancelled check or voucher to payroll register.
137
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
3
General Government Payroll (COUNTY)(Continued)
Select five new employees noting:
Department head or supervisor has signed the PA form.
Employee file contains an I-9 form.
Data on the PA form agrees to the employee master file in the system.
If individual is replacing someone in a budgeted position, test system to determine that former
employee has been inactivated in the system.
Using CAAT’s, compare employee payrolls from period to period and select five individuals whose gross pay
changed and agree the change to personnel records.
Bank Reconciliations
Select one bank reconciliation during the period under review and perform the following:
Compare the balance on the reconciliation to the general ledger.
Examine fifteen treasurer checks and fifteen other checks shown as outstanding noting:
o That payee is in compliance with County policy. (No checks written to cash or bearer)
o The person signing the check is authorized to issue the check.
Examine all outstanding checks greater than $15,000 noting:
o That payee is in compliance with County policy. (No checks written to cash or bearer)
o The person signing the check is authorized to issue the check.
Read the outstanding check schedule noting all checks outstanding for more than 217 days.
Examine the bank statement for the following month to verify all deposits in transit cleared the bank.
Examine all checks greater than $15,000 and ten smaller checks that cleared the bank the first ten
days in the subsequent month to proper inclusion/exclusion on the outstanding check list.
Verify the clerical accuracy of the bank reconciliation.
Agree the bank balance to the bank statement.
Examine checks from the prior visit sample of checks that had not cleared the bank noting:
o That payee is in compliance with County policy. (No checks written to cash or bearer)
o The person signing the check is authorized to issue the check.
Treasurer’s Checks
Select a sample of ten treasurer’s checks noting:
Evidence of authorized approval.
Payee and amount agree to supporting documentation.
Abatements
Obtain an electronic file of abatements and select twenty abatements and agree to supporting documentation.
138
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
4
Accounts Payable Disbursements (SCHOOLS)
Select a random sample of ten disbursements (of the ten disbursements, three will be for items greater than
$5,000, two for items under $5,000, and five disbursements in excess of $200,000) noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is less than $5,000, one quote was obtained.
If amount is between $5,000 and $30,000, three verbal quotes were obtained.
If the amount is between $30,000 and $200,000, four written quotes were obtained.
If the amount is greater than $200,000, determine that there is evidence of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
For construction contracts in excess of $100,000, examine bid bond from Surety Company that
accompanies contract.
Using CAAT’s, evaluate electronically all A/P cash disbursements for:
Duplicate check numbers.
Gap detection of check sequences.
Duplicate payments (same date, payee, and amount).
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with the same addresses and investigate those which had activity
during the period under review.
Examine vendors with the same address, excluding employee HSA accounts.
Compare the current to date vendor master listing with the prior vendor master listing and examine
five new vendors for validity.
General Payroll (SCHOOLS)
Select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorized amount per Assignment and Annual
Contract memo from the Superintendent.
Time is supported by an approved time card signed by the department head (if applicable).
Recalculate gross pay based on approved hours and rate of pay.
Agree amount per cancelled check or voucher to payroll register.
Select five new employees noting:
Department head has signed the PA form.
Employee file contains an I-9 form.
Data in employee file and new hire paperwork agrees to employee information per employee master
file on payroll system.
If individual is replacing someone in a budgeted position, test system to determine that former
employee has been inactivated in the system.
139
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
5
General Payroll (SCHOOLS)(Continued)
Using CAAT’s, compare employee payrolls from period to period and select five individuals whose gross pay
changed and agree the change to personnel records.
Using CAAT’s, search for employees that were paid twice within the same period. Select individuals to
examine.
Analysis of A/R Cash Receipts (SCHOOLS)
Compare two days of cash receipts scheduled by the clerk opening the mail with the amounts deposited by
the Accounts Receivable Clerk noting:
The deposit slip agrees to the sum of all checks received.
Support for all receipts is maintained in the A/R binder.
The coding of revenue accounts compares appropriately to type of receipt.
Program Expenditures (SOCIAL SERVICES)
Select a random sample of ten purchase orders noting:
Amount in client’s case file matches purchase order.
Vendor established in the system matches name in purchase order.
Name on purchase order matches client.
Purchase order was approved prior to any encumbrances.
Obtain the preliminary warrant register with caseworker’s and aide’s approval and compare that to the
warrant register approved by the Director to ensure that no warrants were issued after approval by the
Director.
Select a random sample of ten program expenditure disbursements noting:
Evidence of timely authorized approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Examine cancelled check to determine that payee and amount agree to information on warrant
register.
Review case file to determine if client is authorized to receive this specific type of assistance.
Compare the most current to date vendor master listing to the most current to date employee master listing for
vendors and employees with the same addresses and investigate those which had activity during the period
under review.
140
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
6
Accounts Payable Disbursements (SOCIAL SERVICES)
Select a random sample of ten disbursements noting:
Evidence of approval by the Director of Social Services.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Examine cancelled check to determine that payee and amount agree to information on warrant
register.
Payroll (SOCIAL SERVICES)
From the payroll register, select a sample of five payroll disbursements noting:
Rate of pay used to calculate gross pay agrees to authorized amount in employee file.
Agree amount to payroll register.
Compare direct deposit authorization signed by the employee to the account number that the direct
deposit went into on the confirmation returned from the bank.
Select two payrolls during the period and compare net pay per the payroll register to the confirmation
returned from the bank to ensure that net payroll register agrees to amount deposited by the bank.
Examine confirmation returned from the bank for duplicate employee account numbers.
Based on the number of days in the month, recalculate the maximum amount of “beeper pay” that could be
paid. Compare this to the total amount of beeper pay for the month.
Select three new employees each period noting:
Data in the personnel file matches information keyed into the Peachtree module, such as name, pay
rate, bank account number.
If individual is replacing someone, test system to determine that former employee has been
inactivated in the system.
Compare payroll warrant registers for several periods looking for employees that are no longer on payroll.
For employees no longer on the payroll, determine that their last payment coincides with their final day of
work.
Cash Disbursements (REGIONAL JAIL)
Select a sample of ten disbursements from the inmate account and five disbursements from the canteen
account noting:
Evidence of authorized departmental approval or inmate approval.
Payee and amount agree to supporting documentation.
Consider the appropriateness of the expenditure in relation to the type of account.
141
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
7
Bank Reconciliations (REGIONAL JAIL)
Select one bank reconciliation and perform the following:
Compare the balance on the reconciliation to the general ledger.
Examine five checks shown as outstanding noting:
o Payee and amount agree with supporting documentation.
o The person signing the check is authorized to issue the check.
Read the outstanding check schedule noting all checks outstanding for more than 217 days.
Examine the bank statement for the following month to verify all deposits in transit cleared the bank.
Verify the clerical accuracy of the bank reconciliation.
Agree the bank balance to the bank statement.
Accounts Payable Disbursements (REGIONAL JAIL)
Select a random sample of five disbursements noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is between $5,000 and $9,999, there was documentation of one written quote.
If amount is between $10,000 and $99,999, there was documentation of use of unsealed bidding or
unsealed request for proposals.
If amount is greater than $100,000, determine that there is evidence of public bid notice.
o If amount is greater than $80,000 and for professional services, or if the amount is greater
than $100,000 and for goods and nonprofessional services, determine that there is evidence
of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Using CAAT’s:
Compare the most current to date vendor master listing to the most current to date employee master
listing for vendors and employees with same addresses and investigate those which had activity
during period under review.
Examine vendors with the same address.
Accounts Payable Disbursements (SHERIFF)
Select a random sample of ten disbursements (of the ten disbursements, at least two for items between
$10,000 and $100,000, two for items between $5,000 and $10,000, and one under $5,000 each period and
five disbursements in excess of $100,000, if available) noting:
Evidence of authorized departmental approval.
Payee and amount agree to supporting documentation, i.e. invoice, purchase order, receiving
documentation, as applicable.
If amount is between $5,000 and $9,999, there was documentation of one written quote.
If amount is between $10,000 and $99,999, there was documentation of use of unsealed bidding or
unsealed request for proposals.
142
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
8
Accounts Payable Disbursements (SHERIFF)(Continued)
If the amount is greater than $100,000, determine that there is evidence of public bid notice.
o If amount is greater than $80,000 and for professional services, or if the amount is greater
than $100,000 and for goods and nonprofessional services, determine that there is evidence
of public bid notice.
Consider the appropriateness of the expenditure account charged and trace expenditure to the general
ledger.
Using CAAT’s, compare the most current to date vendor master listing to the most current to date employee
master listing for vendors and employees with same addresses and investigate those which had activity during
period under review.
Using CAAT’s, run a summary of disbursements each period summarized by vendor name. Examine dates of
payments and amounts below $2,000 to indicate possible order splitting.
Focused Testing (SOCIAL SERVICES)
Select the two most current quarterly 941 filings for the two federal ID’s at Social Services (in-home services
and social services) and perform the following:
Examine documentation that they were prepared and completed timely (by the last day of the month
following the quarter end).
Inquire about and review any delinquent notices from the IRS that have been reviewed.
Examine reconciliation from Social Services records to 941 filed with IRS and agree balances from
reconciliation to 941.
Recalculate the calculations of payroll taxes on the 941.
Examine documentation of timely payment with filed 941.
Select two monthly Special Welfare reconciliations and perform the following:
Agree ten entries per month between Social Services ledgers and County general ledger.
Review reconciliation and document that reconciling items between Social Services and County
consist of interest or cancelled checks. Gain an understanding of any other reconciling items.
Document any unidentified reconciling items.
Test for clerical accuracy.
Select ten voided checks during the period under review and perform the following:
Examine notification of voided check to Treasurer using standard void check notification.
Ensure notification was made timely (within a day).
Request documentation that quarterly review of outstanding check report was performed and that checks that
needed voiding were properly voided.
143
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
9
Focused Testing (SOCIAL SERVICES)(Continued)
Select the annual, quarterly, or monthly State LASER report reconciliation.
Verify that the department of Social Services has reconciled the LASER report to the internal Social
Services Thomas Brothers system and the County’s general ledger.
Review and determine that all reconciling items have been identified.
Select five individual gas card expenditures, noting the following:
Examine documentation of the use of the check-in and check-out log.
Per review of the log, ensure the gas cards were returned reasonably after stated use.
Trace individual expenditure to gas card billing statement. Review disbursement to gas card vendor
noting timely payment and avoidance of penalties.
Ensure documentation has been made of the individual case name that any expenditure is related to.
Ensure approval has been made for expenditure and that approval is properly documented.
Select five individual credit card expenditures noting the following:
The card has a single purchase limit.
Training was provided to card user.
Trace one expenditure for each card to billing statement and monthly reconciliation.
If an item purchased for a program expense is returned, ensure that the credit on the statement is
applied to the same budget item.
Ensure case name was properly documented with expenditure.
Ensure approval has been made for expenditure and that it is properly documented.
Review disbursement to credit card company, noting timely payment and avoidance of penalties.
Purchase is within “Card Use” section of Purchasing Card Policies and Procedures prepared by the
Frederick County Finance Department dated November 1, 2019.
Select ten travel reimbursements filed and review for the following:
Review documentation noting proper approval for travel reimbursements. Travel reimbursements
should include employee’s signature, as well as Supervisor and Director.
Ensure per diem limits, as authorized, have been complied with.
Ensure documentation has been made noting the individual case name that any expenditure is related
to.
Ensure County approved mileage rates are used.
Ensure supporting documentation is filed with travel reimbursement.
Revenue Recovery Program (FIRE AND RESCUE)
Select a sample of ten daily logs and perform the following:
Verify patient and/or hospital authorization for each run.
Verify that a staff record was submitted to hospital.
Check to see that the log was sent to the billing company in a timely manner.
Any amounts that were written off are accompanied by supporting documentation.
Select the two most recent Quarterly Allocation Spreadsheets and perform the following:
Verify that the report was reconciled to the G/L.
Review and determine that all reconciling items have been identified.
Test the mathematical accuracy of the reconciliation.
144
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
10
P-Card Program (COUNTY)
Select a sample of 5 individual cards noting:
The card has a single purchase limit.
Training was provided to card user.
Select a sample of 3 departments, and the associated summary statement for that department, noting:
Purchases fall within the following criteria:
o Has an associated purchase order and/or,
o Is $5,000 or greater and has a standing PO and/or,
o Is $5,000 or greater and does not require a PO and/or,
o Utility payments (phone, cellular phone, cable, water/sewer, gas).
Log is maintained for all charges made on department cards for the month associated with the
statement selected.
Department card is maintained in secure location
Inquire of department p-card managers if they maintain a list of PINs for all cardholders.
Additionally, inquire of a cardholder for the department if they are aware if a list of PINs is
maintained by the department manager or another department staff.
For all card statements selected above verify that:
Purchases are within “Card Use” section of Purchasing Card Policies and Procedures prepared by the
Frederick County Finance Department dated November 1, 2019.
A monthly reconciliation was performed.
Payment summary is prepared by Program manager and signed by department head and another
individual if the department head used the card.
Payment was made within 25 day grace period.
Computer Inventory (COUNTY)
For purchases of computer equipment subject to asset tagging during the period:
For a sample of five purchases, compare the number purchased per invoice to number of items tagged
by IT as new equipment and ensure procurement policy was followed for the purchase.
Using CAATs, determine the amount of unused equipment remaining in inventory based on the
listing provided. Report if unused equipment purchased prior to three months exceeds 10% of
inventory on hand.
Using CAATS, review list of issued and tagged equipment for duplicate issuances to employees.
Select a sample of five terminated employees during the period and review listing of issued equipment from
IT to determine:
All equipment issued to the employee was returned and the device asset tag was unassigned.
Equipment was returned within one week of employee termination.
145
COUNTY OF FREDERICK, VIRGINIA
PROCEDURES PERFORMED
(Continued)
11
Computer Inventory (SCHOOLS)
For a sample of five purchases of computer equipment subject to asset tagging during the period, compare the
number purchased per invoice to number of items tagged by IT as new equipment and ensure procurement
policy was followed for the purchase.
Using CAATS, review list of issued and tagged equipment for duplicate issuances to employees.
Select a sample of five terminated employees during the period and review listing of issued equipment from
IT to determine all equipment issued to the employee was returned and the device asset tag was unassigned.
Student Device Inventory (SCHOOLS)
Using CAATs, review list of tagged devices issued to students during the period under review for duplicate
issuances to students.
For the school year beginning in the period under review:
Using CAATs, compare list of enrollment to the list of students who received tagged devices to
ensure only students enrolled in the County Schools or a fiscal agent, or enrolled through a private
school receiving County School funding obtained devices.
For the school year ended in the period under review:
Using CAATs, obtain a listing of tagged equipment marked as “Lost” after the end of school year
inventory. For a sample of 10 computers, review documentation to note:
o Effort was made to bill the student for missing equipment.
o If the lost item was determined to be unrecoverable, equipment was deactivated in the
system.
Commissioner of the Revenue
Examine real estate rezoning reports approved by the Board of Supervisors and resulting documentation from
taxation system noting that zoning classification was changed accordingly and within a timely manner.
Examine the most recent update from the Virginia Department of Motor Vehicles. Select 20 additions, not
already identified through the sale of a County decal. Note that date taxed, used for prorating of tax, is
appropriate.
146
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
12
Accounts Payable Disbursements (COUNTY)
No exceptions noted.
General Government Payroll (COUNTY)
No exceptions noted.
Bank Reconciliations
No exceptions noted.
Treasurer’s Checks
No exceptions noted.
Abatements
No exceptions noted.
Accounts Payable Disbursements (SCHOOLS)
No exceptions noted.
General Payroll (SCHOOLS)
No exceptions noted.
Analysis of A/R Cash Receipts (SCHOOLS)
No exceptions noted.
Program Expenditures (SOCIAL SERVICES)
No exceptions noted.
Accounts Payable Disbursements (SOCIAL SERVICES)
No exceptions noted.
Payroll (SOCIAL SERVICES)
No exceptions noted.
Cash Disbursements (REGIONAL JAIL)
No exceptions noted.
147
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
(Continued)
13
Bank Reconciliations (REGIONAL JAIL)
No exceptions noted.
Accounts Payable Disbursements (REGIONAL JAIL)
No exceptions noted.
Accounts Payable Disbursements (SHERIFF)
No exceptions noted.
Focused Testing (SOCIAL SERVICES)
No exceptions noted.
Revenue Recovery Program (FIRE AND RESCUE)
No exceptions noted.
P-card Program (COUNTY)
No exceptions noted.
Computer Inventory (COUNTY)
Unused inventory is tracked outside of the asset tagging system. The listing provided did not have any support
regarding the length of time in storage, when the equipment was purchased, or whether it is a new or used
item. We were unable to calculate the amount of unused equipment purchased prior to three months from
February 28, 2023.
There were eight community computers that were assigned to an individual instead of a specific location.
There is no documentation regarding the return of terminated employees’ equipment.
148
COUNTY OF FREDERICK, VIRGINIA
FINDINGS AND RECOMMENDATIONS
(Continued)
14
Computer Inventory (SCHOOLS)
No exceptions noted.
Student Device Inventory (SCHOOLS)
No exceptions noted.
Commissioner of the Revenue
No exceptions noted.
149
CORRECTIVE ACTION PLAN
Findings:
Computer Inventory (COUNTY) Unused inventory is tracked outside of the asset tagging system. The listing provided did not have any support regarding the length of time in storage, when the equipment was purchased, or whether it is a new or used item. We were unable to calculate the amount of unused equipment purchased prior to three months from February 28, 2023. There were eight community computers that were assigned to an individual instead of a specific location. There is no documentation regarding the return of terminated employees’ equipment.
Corrective Action Plan (CAP):
The following policy has been created to resolve the findings identified in the audit.
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IT ASSET TRACKING POLICY
I. PURPOSE: To establish policy, procedure and responsibili�es for the asset tracking of
Frederick County owned IT equipment and peripherals (“equipment” shall include
peripherals) to include agencies for which Frederick County serves as fiscal agent.
II. SCOPE: This policy applies to all Frederick County Departments and those agencies for
which Frederick County serves as fiscal agent.
III. POLICY: Unless otherwise specified in this policy, all IT equipment iden�fied in the IT
Procurement Policy will be tracked by the IT Department. Records maintained by the IT
Department will include, but not limited to, equipment inventory, equipment user and
equipment loca�on.
IV. DEFINITIONS:
Employee Equipment Form: An agreement signed by the County employee accep�ng
responsibility for returning County owned assets upon employment termina�on.
Equipment Inventory: A record of County owned IT Equipment that includes per�nent
informa�on regarding the asset and its loca�on.
Equipment Location: The physical loca�on of IT equipment.
Equipment User: County employee (or County Department in the case of general use and
enterprise/voca�onal IT equipment) who is assigned the asset and accepts responsibility for
the asset.
IT Equipment: All computer equipment, or other asset that is connected to a computer to
increase func�onal range or efficiency to including but not limited to: personal computers,
laptops, file servers, printers, bar code readers, palm pilots, copiers, and wireless
communica�ons.
Master Spreadsheet: Asset tracking record maintained by the IT Department.
Termination Alert: Email generated by the HR Department to no�fy iden�fied staff of the
termina�on of employment of a County employee.
V. RESPONSIBILITIES:
a. The Frederick County IT Department shall:
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i. Procure all IT equipment per the IT Procurement Policy and Frederick County
Procurement Policy.
ii. Establish and maintain an IT equipment asset tracking system.
1. As IT equipment is ordered, enter purchase informa�on in the master
spreadsheet and verify that all purchased equipment is received.
2. As IT equipment is received, enter iden�fying equipment informa�on in
the master spreadsheet.
3. Prior to IT equipment being distributed, the IT Department will verify
that an Employee Equipment Agreement Form has been signed by the
user.
a. The Employee Equipment Agreement Form is signed during the
New Employee Orienta�on and is on file in the HR Department.
b. HR will make the form part of the employee’s file.
4. As IT equipment is distributed, enter equipment user and equipment
loca�on in the master spreadsheet.
a. An IT Help Desk �cket is created by either the IT Department or
the user department.
General use equipment and enterprise/vocational IT equipment not
assigned to an individual user will identify the using department as the
user and the Department Head will maintain custodial responsibility.
5. As users are iden�fied as terminated by the HR Department, the IT
Department will verify that all assigned equipment is returned to the
County and the master spreadsheet is updated to reflect that the
equipment is available to be assigned to another user.
a. IT will be no�fied of terminated employees via the Termina�on
Alerts that are sent to key personnel by the HR Department.
b. IT will no�fy the HR Department if equipment is not returned
within three business days of employment separa�on.
c. HR will no�fy the Finance Department (Payroll) when there is a
need to recoup funds for unused equipment.
d. The Finance Department (Payroll) will withhold the equipment
funds from the employee’s final pay.
6. As equipment is reassigned, add a new record to the master
spreadsheet reflec�ng the new user, loca�on, and iden�fying equipment
informa�on.
a. The user department will submit an IT Help Desk “New
Employee Request”.
7. As equipment is permanently taken out of service, the master
spreadsheet is updated to reflect the disposal. The equipment is
disposed of by the IT Department following County policy.
b. Frederick County Cons�tu�onal Officers, Department Heads and Chiefs of other
agencies for which Frederick County serves as fiscal agent shall:
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i. Establish a departmental procedure to ensure �mely submission of New
Employee Requests through the IT Help Desk.
ii. Establish a departmental procedure to report to the IT Department, within 1
week of termina�on, that equipment assigned to terminated employee has
been returned.
iii. Establish a departmental procedure to ensure general use and
enterprise/voca�onal IT equipment is accounted for and report to the IT
Department for disposal per County policy.
iv. Establish a procedure to request IT equipment replacement, through the IT Help
Desk, for items that fall outside of the Computer Replacement Process (IT
Procurement Policy, sec�on VI), to include budge�ng funds and following both
the IT Procurement Policy and Frederick County Procurement Policy.
VI. COMPLIANCE:
This policy is subject to the biannual Internal Audit and reported to the Frederick County
Audit Commitee. The County engages an independent auditor from a public accoun�ng
firm to perform agreed-upon procedures to provide independent assurance that the
County’s risk management, governance and internal control processes are opera�ng
effec�vely. The agreed-upon procedures are approved annually by the County
Administrator.
The County Administrator shall be no�fied of policy viola�ons through the dra� Internal
Audit. The County Administrator, or designee, shall request and assess correc�ve ac�on
plan(s) (CAP). An approved CAP will become part of the final Internal Audit Report. The final
report is forwarded to the Frederick County Audit Commitee for review and, if necessary,
ac�on.
Viola�on of this policy may result in disciplinary ac�on up to and including termina�on of
employment.
7/10/23
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COUNTY of FREDERICK
107 North Kent Street Winchester, Virginia 22601
I acknowledge that while I am working for Frederick County, I will take
proper care of all company equipment that I am issued. I further
understand that upon termination, I will return all Frederick County’s
property, and that the property will be returned in proper working order,
subject to ordinary wear and tear. I understand I may be held financially responsible for lost or damaged property.
According to Frederick County policy, all employees are required to
return all County property upon separation of employment. Upon
separation, you will have three business days to return County equipment. Failing to do so will result in a deduction being made to the
employee’s final paycheck. Please return all property to your
Department Head or their designee.
_________________________ _______________ Employee Signature Date
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