FinCmteAgendaPkt20231115A.Action Items
A.1.The FCPS Executive Director of Finance requests a public hearing at the
December 13, 2023 Board of Supervisors meeting for a supplemental
appropriation in the amount of 7,315,552.
This amount represents increased state funds approved by the General
Assembly at their September 6, 2023 Special Session. Of this amount,
$3,150,847 is requested in the School Operating Fund (see list of items on
attached memo), and $4,163,705 is requested in the Special Grants Fund for
the "All in Funding" that addresses high-intensity tutoring, Virginia Literacy Act,
and chronic absenteeism. No local funds required. A draft public hearing
notice and resulting resolution are provided.
A.2.The DSS Administrative Services Manager requests a General Fund
supplemental appropriation in the amount of $2,940.
This amount represents funds from the sale of a pool vehicle and will be used
toward a replacement vehicle. No local funds required.
A.3.The Director of Elections requests a General Fund supplemental
appropriation in the amount of 13,648.
This amount represents salary and fringes for a part-time Deputy Registrar for
the remainder of the fiscal year. Local funds are required.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, NOVEMBER 15, 2023
8:00 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
FCPS_SA.pdf
FCPS_PubHearResDraft.pdf
DSS_surplus.pdf
PTDepRegistrar.pdf
1
A.4.The Director of Elections requests a General Fund supplemental
appropriation in the amount of $83,765.
This amount represents funds needed to hold the March 2024 Presidential
primary election. Local funds are required.
A.5.The WRA Executive Director requests an Airport Capital Fund
supplemental appropriation in the amount of $100,000.
This amount represents the Go Virginia Planning Grant Award to perform a
planning study for future aeronautical development. No local funds required.
A.6.The Zoning Administrator requests a Transportation Fund supplemental
appropriation in the amount of $330,000 and a General Fund
supplemental appropriation in the amount of $258,175 (local portion).
These amounts represents funds needed for the completion of Eyes Lane in
the Oaks at Braddock Crossing subdivision due to a shortfall of the LOC
posted by the developer. Local funds are required.
A.7.The NRADC Superintendent requests an NRADC Fund supplemental
appropriation in the amount of $50,000 pending grant award.
This amount represents a Coronavirus Emergency Supplemental Fund grant
to assist regional jails in continuing to prevent, prepare for, and respond to the
coronavirus. No local funds required.
A.8.The Sheriff requests a General Fund supplemental appropriation in the
amount of $278,000.
This amount represents an ARPA Law Enforcement Equipment Grant awarded
to be used for various equipment that improves or enhances the delivery of
daily law enforcement services to the community. No local funds required.
A.9.The Sheriff requests a General Fund supplemental appropriation in the
amount of $300.
2024PrimarySA.pdf
AirportGrant.pdf
AirportGrant2.pdf
BraddockCrossing.pdf
NRADC_Grant.pdf
SheriffARPAgrant.pdf
SheriffARPAgrant2.pdf
SheriffARPAgrant3.pdf
2
This amount represents donations received for the Honor Guard and the
impound lot building. No local funds required.
A.10.The Sheriff requests a General Fund supplemental appropriation in the
amount of $112.44.
This amount represents funds from the sale of scrap to be used for vehicle
parts. No local funds required.
A.11.The Sheriff requests a General Fund supplemental appropriation in the
amount of $11,821.63.
This amount represents funds from a vehicle insurance claim to be used for
repairs. No local funds required.
B.Items Not Requiring Action
B.1.The County Administrator provides information to introduce the Commercial
Property Assessed Clean Energy (C-PACE) financing programs that are
authorized as an option for local governments to opt into per the Code of
Virginia §15.2-958.3.
C.Items For Information Only
C.1.The Finance Director provides financial statements ending September 30,
2023.
C.2.The Finance Director provides a General Fund transfer report for October
2023.
C.3.The Finance Director provides the General Fund Unreserved Fund Balance
report for October 2023.
C.4.The Government Finance Officers Association (GFOA) has awarded the
County the Certificate of Achievement for Excellence in Financial Reporting for
the June 30, 2022 Annual Comprehensive Financial Report (ACFR). This is
SheriffDonations.pdf
SheriffScrap.pdf
SheriffVehicleClaim.pdf
CPACE.pdf
FinStmtsSept23.pdf
Oct2023Txfs.pdf
FundBalanceOct23.pdf
3
the 37th consecutive year that Frederick County has received this
achievement.
C.5.The Government Finance Officers Association (GFOA) has awarded the
County the Distinguished Budget Presentation Award for the 2024 fiscal year.
This is the 37th consecutive year that Frederick County has received this
award.
2022ACFRAward.pdf
2024BudgetAward.pdf
4
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a public hearing at the
December 13, 2023 Board of Supervisors meeting for a supplemental appropriation in
the amount of 7,315,552.
This amount represents increased state funds approved by the General Assembly at their
September 6, 2023 Special Session. Of this amount, $3,150,847 is requested in the School
Operating Fund (see list of items on attached memo), and $4,163,705 is requested in the
Special Grants Fund for the "All in Funding" that addresses high-intensity tutoring, Virginia
Literacy Act, and chronic absenteeism. No local funds required. A draft public hearing notice
and resulting resolution are provided.
Attachments:
FCPS_SA.pdf
FCPS_PubHearResDraft.pdf
5
Executive Director of Finance Patty D. Camery
cameryp@fcpsk12.net
DATE: October 30, 2023
TO: Sharon Kibler, Frederick County Assistant Finance Director
FROM: Patty D. Camery, Executive Director of Finance
SUBJECT: FY 2024 Budget Items for Consideration by the Board of Supervisors
On October 27, 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 November 15 County Finance Committee meeting.
1. The School Board is requesting an FY 2024 supplemental appropriation to the School Operating
Fund for $3,150,847.00, which represents increased state funds approved by the General
Assembly at their September 6 Special Session l. The School Board voted to use these funds
for the following:
• Chiller and water heater replacement at D.J. Howard
• Gas boiler and water heater at NREP
• 7 new buses
• Incentive pay for substitutes
• 6 vans for student travel
• Additional full time substitutes positions
• 2 full time school plant engineers
2. The School Board is requesting an FY 2024 supplemental appropriation to the Special Grants
Fund for $4,163,705, which represents increased state funds approved by the General
Assembly at their September 6 Special Session l. These funds are provided for the “All in
Funding” which addresses high-intensity tutoring, Virginia Literacy Act, and chronic
absenteeism.
cc: Dr. George Hummer, Superintendent
Mike Bollhoefer, County Administrator
Cheryl Shiffler, FC Finance Director
6
NOTICE OF PUBLIC HEARING
Amendment to the 2023-2024 Fiscal Year Budget
Pursuant to Section 15.2-2507 of the Code of Virginia, 1950 as amended, the Board of Supervisors will
Hold a Public Hearing to Amend the Fiscal Year 2023-2024 Budget to Reflect a School Operating Fund
Supplemental Appropriation in the amount of $3,150,847 and a School Special Grants Fund
Supplemental Appropriation in the Amount of $4,163,705. These amounts represent increased State
funds approved by the General Assembly at the September 6, 2023 Special Session.
RESOLUTION
FISCAL YEAR 2023-2024 BUDGET AMENDMENT
WHEREAS, Pursuant to Section 15.2-2507 of the Code of Virginia, 1950 as amended, the Frederick
County Board of Supervisors, meeting in regular session on December 13, 2023, took the following
action:
NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors that the FY 2023-2024 Budget be
Amended to Reflect:
A School Operating Fund Supplemental Appropriation in the amount of $3,150,847. This amount
represents increased State funds approved by the General Assembly at the September 6, 2023 Special
Session to be used for the following:
• Chiller and water heater replacement at D.J. Howard;
• Gas boiler and water heater at NREP;
• Seven (7) new buses;
• Incentive pay for substitutes;
• Six (6) vans for student travel;
• Additional full time substitutes positions; and
• Two (2) full time school plant engineers.
And, a School Special Grants Fund Supplemental Appropriation in the Amount of $4,163,705. This
amount represents increased State funds approved by the General Assembly at the September 6, 2023
Special Session. These funds are provided for the “All in Funding” which addresses high-intensity
tutoring, Virginia Literacy Act, and chronic absenteeism.
Upon a motion made by ________________________ and a seconded by ______________________,
the above budget amendment and supplemental appropriation was ____________ by the following
recorded vote:
7
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The DSS Administrative Services Manager requests a General Fund
supplemental appropriation in the amount of $2,940.
This amount represents funds from the sale of a pool vehicle and will be used toward a
replacement vehicle. No local funds required.
Attachments:
DSS_surplus.pdf
8
Frederick County Department of Social Services
Memo
To: Finance Committee/Cheryl Shiffler
From: Delsie D. Jobe
CC: Tamara Green, Director
Date: October 18, 2023
Re: FY 2024 General Fund Supplemental Appropriation Request
Department of Social Services is requesting a general fund supplemental
appropriation in the amount of $2,940.00 for the sale of a pool vehicle from the
sheriff sale October 5, 2023. (2008 Ford Explorer)
We wish to have this funding within our budget to pay for a replacement vehicle in
our existing fleet.
Budget line: 4-010-053160-8005-000-000
Thank you for your consideration.
Delsie D. Jobe, Administrative Services Manager
3-010-015020-0006
9
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of 13,648.
This amount represents salary and fringes for a part-time Deputy Registrar for the remainder
of the fiscal year. Local funds are required.
Attachments:
PTDepRegistrar.pdf
10
11
12
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of $83,765.
This amount represents funds needed to hold the March 2024 Presidential primary election.
Local funds are required.
Attachments:
2024PrimarySA.pdf
13
14
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The WRA Executive Director requests an Airport Capital Fund supplemental
appropriation in the amount of $100,000.
This amount represents the Go Virginia Planning Grant Award to perform a planning study for
future aeronautical development. No local funds required.
Attachments:
AirportGrant.pdf
AirportGrant2.pdf
15
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: October 16, 2023
RE: Finance Committee Agenda Item | Go Virginia Planning Grant Award
The Winchester Regional Airport Authority (WRAA) received a grant offer from the Go Virginia
program (i.e., Commonwealth of Virginia Department of Housing and Community Development
(“DHCD"), Regional Council 8) to perform a planning study on a 30-acre tract of airport land with
significant economic development potential. The study will include environmental/geotechnical
surveys and fully investigate three (3) different concepts for future aeronautical development. No
local funds are required.
Revenue: 3 - 085 - 024040 - 0012, State Reimbursement Capital Projects, $100,000
Expense: 4 - 085 - 081030 - 8801 - 000 - TBD, Northside Planning Study, $100,000
We sincerely appreciate the support of Frederick County. Please advise if you have questions or
need additional information.
16
Grant Application Request Form
The Grant Application & Acceptance Policy, adopted by the Board of Supervisors on March 23,2016, outlines the policies for submitting grant applications on behalf
of Frederick County and for the acceptance and appropriation of all grant awards. This policy applies to any Frederick County program, department or constitutional
office preparing and submitting grant applications to agencies outside the County government for funds, materials or equipment to be received and administered by
the County or by an agency for which the County acts as fiscal agent.
Please refer to the policy flow chart on the back of this form to assist in determining the appropriate course of action. The policy in its entirety can be found on the
Finance intranet page.
Complete the information below and attach as the cover to all grant applications sent to the County Administrator for approval.
Requesting Department
Name of Grant
Grantor
Grant deadline for submission
Total Amount of Anticipated Award
Purpose of grant (summary)
Grant approved through budget
process? (Yes/No)
Local Match Requirement (Yes/No) Amount͗
If yes, Source(s) & amount(s) of local
match (fin comm/BOS approval required if match
requires a budget amendment)
Other associated costs
Continuing obligation and cost
(fin comm/BOS approval required)
Addition of Staff and cost (Yes/No)
(fin comm/BOS approval required)How many? Total cost,
including fringes͗
Revenue and Expenditure codes &
amounts
Department Contact (name, email, phone)
Department Head approval to apply
for grant Date
BOS approval date (if applicable)
Finance review of grant policy
compliance Date
County Administrator approval to
apply for grant Date
Notes:
ϭͬϭϱͬϮϬϭϵ
Winchester Regional Airport
North Side Planning Study
Go Virginia
11/30/2023
$ 100,000.00
Costs for "North Side Planning Study" to evaluate 3 leading
development options for a 30-acre parcel at the Winchester
Regional Airport.
No
No $ 0.00
N/A
All project costs included in above amounts; no additional costs
No continuing financial obligation after grant closeout
No 0 $ 0.00
3 - 085 - 024040 - 0012, State Reimbursement Capital Projects, $100,000
4 - 085 - 081030 - 8801 - 000 - TBD, Northside Planning Study, $100,000
Nick Sabo, nsabo@flyokv.com, 540-662-2422
Nick Sabo Digitally signed by Nick Sabo
Date: 2023.10.17 11:33:28
-04'00'10/17/2023
Project is part of the airport's master development plan
17
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Zoning Administrator requests a Transportation Fund supplemental
appropriation in the amount of $330,000 and a General Fund supplemental
appropriation in the amount of $258,175 (local portion).
These amounts represents funds needed for the completion of Eyes Lane in the Oaks at
Braddock Crossing subdivision due to a shortfall of the LOC posted by the developer. Local
funds are required.
Attachments:
BraddockCrossing.pdf
18
TO: Finance Committee
FROM: Mark R. Cheran, Zoning Administrator
RE: Request for Appropriations for Oaks at Braddock Crossing Subdivision
DATE: November 3, 2023
____________________________________________________________________________________
The above-referenced subdivision known as Oaks at Braddock Crossing was recorded on October 1,
2007. The owner of the subdivision, Joseph Edmiston posted Letter of Credit (LOC) #327 through
the Bank of Charles Town in the amount of $71,825.00 in 2021. This amount was for the completion
of Eyles Lane that will serve this subdivision of eighteen (18) lots. This LOC replaced LOC #283
that was for the amount of $457,180.20 and was reduced for road maintenance, as the road was
completed. The approved subdivision had the minimum of three (3) dwellings for acceptance into
the Virginia Department of Transportation’s (VDOT) secondary road system.
The developer of this subdivision was notified by staff via certified mail on February 1, 2023, that
this subdivision has the minimum of three (3) lots to meet the requirements of VDOT. The developer
was given fifteen (15) days to respond to Frederick County to complete the outstanding requirements
or post a new monetary guaranty to complete Eyles Lane. The developer did not answer the
correspondence from Frederick County. Frederick County has contacted the holder of the Letter of
Credit, the Bank of Charles Town to call LOC #327 on September 14, 2023. As of the date of this
memo, the work has not been completed or a new monetary guaranty received.
Staff requested VDOT evaluate Eyles Lane for acceptance into the secondary road system. VDOT
conducted an inspection in June, 2023. VDOT noted what deficiencies needed to be corrected prior
to the road being accepted into the secondary road system. Staff had Public Works estimate any short
fall of the LOC. Public Works estimates the cost of the work will be a total of $330,000.
Therefore, staff is requesting that an appropriation of $330,000 into a specific line item to be
designated by the Finance Department. This line item is needed for the County to administer the
completion of Eyles Lane for inclusion into the state secondary road system to serve this
subdivision. The Planning Department will be responsible for overseeing the project management of
the work performed, as well as coordinating the road acceptance with the Virginia Department of
Transportation.
MRC/slc
cc: C. William Orndoff, Jr., Treasurer
Wayne Corbett, Deputy Treasurer
MEMORANDUM
19
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The NRADC Superintendent requests an NRADC Fund supplemental
appropriation in the amount of $50,000 pending grant award.
This amount represents a Coronavirus Emergency Supplemental Fund grant to assist regional
jails in continuing to prevent, prepare for, and respond to the coronavirus. No local funds
required.
Attachments:
NRADC_Grant.pdf
20
10/30/2023
21
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$278,000.
This amount represents an ARPA Law Enforcement Equipment Grant awarded to be used for
various equipment that improves or enhances the delivery of daily law enforcement services to
the community. No local funds required.
Attachments:
SheriffARPAgrant.pdf
SheriffARPAgrant2.pdf
SheriffARPAgrant3.pdf
22
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Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$300.
This amount represents donations received for the Honor Guard and the impound lot building.
No local funds required.
Attachments:
SheriffDonations.pdf
26
c.s. 9/26/23 $100
c.s. 10/19/23 $200
27
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$112.44.
This amount represents funds from the sale of scrap to be used for vehicle parts. No local
funds required.
Attachments:
SheriffScrap.pdf
28
c.s. 10/26/23 $46.88
c.s. 10/30/23 $65.56
29
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$11,821.63.
This amount represents funds from a vehicle insurance claim to be used for repairs. No local
funds required.
Attachments:
SheriffVehicleClaim.pdf
30
c.s. 10/17/23
31
32
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items Not Requiring Action
Title: The County Administrator provides information to introduce the Commercial Property
Assessed Clean Energy (C-PACE) financing programs that are authorized as an option for
local governments to opt into per the Code of Virginia §15.2-958.3.
Attachments:
CPACE.pdf
33
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Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements ending September 30, 2023.
Attachments:
FinStmtsSept23.pdf
123
County of Frederick
General Fund
September 30, 2023
ASSETS FY24 FY23 Increase
9/30/23 9/30/22 (Decrease)
Cash and Cash Equivalents 84,163,463.95 84,227,490.00 (64,026.05)*A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 337,221.65 388,927.35 (51,705.70)
Taxes, Commonwealth,Reimb.P/P 76,166,244.69 74,701,395.47 1,464,849.22
Streetlights 11,965.56 11,477.79 487.77
Miscellaneous Charges 46,936.18 38,397.55 8,538.63
Prepaid Postage 3,095.71 3,150.85 (55.14)
GL controls (est.rev / est. exp)912,402.00 (2,851,038.00)3,763,440.00 (1) Attached
TOTAL ASSETS 161,642,884.74 156,521,356.01 5,121,528.73
LIABILITIES
Accrued Wages Payable 1,774,175.66 1,611,803.87 162,371.79
Performance Bonds Payable 1,358,268.59 1,484,394.13 (126,125.54)
Taxes Collected in Advance 178,448.09 232,253.15 (53,805.06)*B
Deferred Revenue 76,117,140.22 74,823,236.72 1,293,903.50 *C
TOTAL LIABILITIES 79,428,032.56 78,151,687.87 1,276,344.69
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 6,938,687.65 1,885,076.39 5,053,611.26 (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 1,341,126.42 71,275.56
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 9,432,140.01 7,600,900.67 1,831,239.34 (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 61,846,264.16 65,014,409.98 (3,168,145.82)(4) Attached
TOTAL EQUITY 82,214,852.18 78,369,668.14 3,845,184.04
TOTAL LIAB. & EQUITY 161,642,884.74 156,521,356.01 5,121,528.73
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.
124
BALANCE SHEET
(1) GL Controls FY24 FY23 Inc/(Decrease)
Estimated Revenue 244,028,617 232,701,925 11,326,691
Appropriations (117,776,609) (107,050,740) (10,725,870)
Est. Transfers to Other Funds (132,278,293) (130,387,300) (1,890,993)
Encumbrances 6,938,688 1,885,076 5,053,611
Total 912,402 (2,851,038) 3,763,440
(2) General Fund Purchase Orders 9/30/23
Amount
County Office Buildings 7,350.00 Pole Service Installation Aylor Fuel Station
Fire and Rescue 19,661.44 Lifepak Accessories
46,542.13 Uniforms and Boots
174,315.04 (4) F-150 Crew Cabs
1,083,868.00 (2) All Poly 3,000 Gallon Tankers
34,752.32 Emergency Lighting
800,482.00 (2) 2023 Horton Ambulances F-550
26,345.60 Stabilization Struts for Vehicle Extraction
125,100.26 Stryker Items
509,796.00 (51) Diesel Exhaust Filtration Systems
Inspections 66,089.32 (2) 2024 Ford Broncos
IT 849,490.00 PC Refresh for the Sheriff's office.
9,183.52 SQL License for CAMA
6,497.45 Kent Street Camera Replacement
7,200.00 Upgrade Adaptive Security Appliance Firewalls for the Kent Building
17,070.71 Camera System Install DSS
Parks and Recreation 45,763.36 Toro Multi Pro Spray Rig
138,983.46 (2) Turbo Wide Area Mowers(Clearbrook &Sherando Park)
39,324.72 Uniforms and Shirts
276,953.00 Main Playground Replacement Clearbrook Park
28,490.50 Sherando Park Field Leveling
86,324.83 Sherando Park Abex Playground Replacement Installed
19,346.18 New Hanwha Camera System for Sherando Park
3,215.00 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 Pools
26,800.00 Underground Irrigation System
59,681.00 Sherando Pickleball Courts
Public Safety 45,530.00 Emergency Radio Equipment Replacement Relocation
43,508.00 CX300 ComXpert Communications Service Monitor
40,617.75 2023 Silverado
50,928.76 Ford 4WD 250 Super Duty
Sheriff 44,395.13 Body Armour and Carriers
21,705.06 Ammunition
6,448.00 Dry Suits for Diving
93,805.80 ALLERRT Kits
446,261.50 (13) Vehicles
218,333.74 Uplifting New Vehicles with Equipment
1,263,222.67 (29 ) Vehicles
35,255.40 (15) Laptop&Printer Mounting Package
Total 6,938,687.65 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 9/30/23 6,988,931.74 511,861.11 247,364.02 1,683,983.14 9,432,140.01
Administration 43,380.82
Bridges 17,014.32
Historic Preservation 129,000.00
Library 481,556.00
Sheriff 146,172.00
Solid Waste 12,000.00
Stop Lights 52,445.00
Road Imp.&Transportation 802,415.00
Total Other Proffers 1,683,983.14
(4) Fund Balance Adjusted
Beginning Balance 9/30/23 64,719,216.11
Revenue 9/23 28,871,817.27
Expenditures 9/23 (28,047,753.54)
Transfers 9/23 (3,697,015.68)
Ending Balance 9/30/23 61,846,264.16
125
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
September 30, 2023
FY24 FY23 YTD
REVENUES: 9/30/23 9/30/22 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,510,000.00 7,818,502.94 8,164,287.93 (345,784.99)(1)
Other local taxes 52,354,691.00 5,149,544.59 5,195,213.57 (45,668.98)(2)
Permits & Privilege fees 2,425,205.00 713,536.62 922,808.31 (209,271.69)(3)
Revenue from use of money
and property 2,820,066.00 3,097,389.51 1,061,130.62 2,036,258.89 (4)
Charges for Services 4,749,694.00 860,792.47 800,639.88 60,152.59
Miscellaneous 520,157.95 212,148.70 151,009.12 61,139.58
Recovered Costs 2,122,704.00 248,566.38 349,287.49 (100,721.11)(5)
Proffers 0.00 994,061.94 410,288.29 583,773.65 (5)
Intergovernmental:
Commonwealth 13,841,226.00 5,578,046.60 5,325,245.45 252,801.15 (6)
Federal 490,118.00 4,472.73 3,656.64 816.09 (7)
Transferred from County Capital 4,194,754.79 4,194,754.79 0.00 4,194,754.79
TOTAL REVENUES 244,028,616.74 28,871,817.27 22,383,567.30 6,488,249.97
EXPENDITURES:
General Administration 19,230,815.62 6,445,514.86 6,015,433.98 430,080.88
Judicial Administration 3,839,342.09 847,598.55 784,941.28 62,657.27
Public Safety 63,777,023.11 13,756,132.61 12,738,991.09 1,017,141.52
Public Works 7,534,431.64 1,444,656.85 1,214,567.44 230,089.41
Health and Welfare 13,135,658.00 2,652,893.38 2,511,547.69 141,345.69
Education 55,000.00 0.00 0.00 0.00
Parks, Recreation, Culture 12,046,042.54 2,472,522.35 2,128,435.38 344,086.97
Community Development 2,696,350.62 428,434.94 382,506.99 45,927.95
TOTAL EXPENDITURES 122,314,663.62 28,047,753.54 25,776,423.85 2,271,329.69 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 127,740,238.77 3,697,015.68 2,343,135.45 1,353,880.23 (9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (6,026,285.65)(2,872,951.95)(5,735,992.00)(2,863,040.05)
Fund Balance per General Ledger 64,719,216.11 70,750,401.98 (6,031,185.87)
Fund Balance Adjusted to reflect 61,846,264.16 65,014,409.98 (3,168,145.82)
Income Statement 9/30/23
`
126
(1)General Property Taxes FY24 FY23 Increase/Decrease
Real Estate Taxes 2,641,405 2,448,052 193,353
Public Services (1,502) 475,658 (477,160)
Personal Property 4,748,152 4,772,165 (24,012)
Penalties and Interest 360,908 297,151 63,757
Credit Card Chgs./Delinq.Advertising (28,366) (18,818) (9,548)
Adm.Fees For Liens&Distress 97,905 190,081 (92,175)
7,818,503 8,164,288 (345,785)
(2) Other Local Taxes
Local Sales and Use Tax 1,796,399.82 1,718,240.88 78,158.94
Communications Sales Tax 68,749.01 80,432.90 (11,683.89)
Utility Taxes 505,085.61 566,029.92 (60,944.31)
Business Licenses 902,695.87 664,483.76 238,212.11
Auto Rental Tax 51,989.34 40,002.79 11,986.55
Motor Vehicle Licenses Fees 92,056.18 97,094.72 (5,038.54)
Recordation Taxes 578,080.88 778,581.31 (200,500.43)
Meals Tax 947,164.87 1,002,732.66 (55,567.79)
Lodging Tax 206,936.84 247,370.56 (40,433.72)
Street Lights 308.28 214.75 93.53
Star Fort Fees 77.89 29.32 48.57
Total 5,149,544.59 5,195,213.57 (45,668.98)
(3)Permits&Privileges
Dog Licenses 6,598.00 9,451.00 (2,853.00)
Land Use Application Fees - 400.00 (400.00)
Transfer Fees 965.47 1,003.50 (38.03)
Development Review Fees 185,491.50 208,636.00 (23,144.50)
Building Permits 305,435.03 407,274.47 (101,839.44)
2% State Fees 7,410.62 9,396.40 (1,985.78)
Electrical Permits 41,485.00 37,509.00 3,976.00
Plumbing Permits 6,130.00 8,261.94 (2,131.94)
Mechanical Permits 22,683.00 22,477.00 206.00
Sign Permits 1,775.00 1,300.00 475.00
Land Disturbance Permits 131,513.00 213,999.00 (82,486.00)
Institutional Inspections Permit 2,350.00 1,700.00 650.00
Sewage Installation License 300.00 - 300.00
Transfer Development Rights 1,400.00 1,400.00 -
Total 713,536.62 922,808.31 (209,271.69)
(4) Revenue from use of
Money 2,779,059.01 1,028,682.75 1,750,376.26
Property 318,330.50 32,447.87 285,882.63
Total 3,097,389.51 1,061,130.62 2,036,258.89
127
(5) Recovered Costs FY24 FY23 Increase/Decrease
9/30/2023 9/30/2022
Recovered Costs Treasurer's Office 816.00 74,376.00 (73,560.00)
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 16,350.00 29,520.00 (13,170.00)
Recovered Cost FOIA 284.25 - 284.25
Reimbursement Circuit Court 2,186.05 2,097.09 88.96
Reimbursement Public Works - 154.52 (154.52)
Clarke County Container Fees 18,469.23 21,931.83 (3,462.60)
City of Winchester Container Fees 14,824.53 19,648.80 (4,824.27)
Refuse Disposal Fees 31,168.45 43,597.16 (12,428.71)
Recycling Revenue 16,240.00 2,528.96 13,711.04
Container Fees Bowman Library 489.96 645.36 (155.40)
Restitution Other 1,130.00 455.51 674.49
Litter-Thon/Keep VA Beautiful Grant - 1,000.00 (1,000.00)
Reimb.of Expenses Gen.District Court 5,805.41 4,555.96 1,249.45
Gasoline Tax Refund-VPA 3,996.90 8,094.67 (4,097.77)
Reimb.Task Force 19,390.93 19,899.70 (508.77)
Comcast PEG Grant 17,040.50 19,241.00 (2,200.50)
Fire School Programs 3,500.00 4,100.00 (600.00)
Clerks Reimbursement to County 1,480.92 1,678.14 (197.22)
Reimb. Sheriff 8,743.75 5,463.93 3,279.82
Subtotal Recovered Costs 248,566.38 349,287.49 (100,721.11)
Proffers Fire Department 37,383.40 - 37,383.40
Proffer Snowden Bridge 197,442.50 213,237.90 (15,795.40)
Proffer Madison Village 104,496.00 176,888.40 (72,392.40)
Proffer Freedom Manor - 2,500.00 (2,500.00)
Proffer The Village at Middletown 81,204.04 17,661.99 63,542.05
Proffer Senseny Village 478,000.00 - 478,000.00
Proffer Winchester Landing 95,536.00 - 95,536.00
Subtotal Proffers 994,061.94 410,288.29 583,773.65
Grand Total 1,242,628.32 759,575.78 483,052.54
128
(6) Commonwealth Revenue FY24 FY23
9/30/23 9/30/22 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 99,367.86 (39,817.26)
Shared Expenses Sheriff 599,695.16 455,084.97 144,610.19
Shared Expenses Comm.of Rev.50,776.08 44,274.16 6,501.92
Shared Expenses Treasurer 39,963.00 33,629.85 6,333.15
Shared Expenses Clerk 94,531.78 82,090.85 12,440.93
Public Assistance Grants 1,377,837.39 1,282,709.25 95,128.14
Emergency Services Fire Program 396,432.00 353,258.00 43,174.00
Other Revenue From The Commonwealth 452.31 544.40 (92.09)
DMV Grant Funding 8,550.68 2,372.02 6,178.66
State Grant Emergency Services 86,209.77 67,512.21 18,697.56
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 41,376.76 67,015.92 (25,639.16)
Wireless 911 Grant 58,450.49 55,687.80 2,762.69
State Forfeited Asset Funds 1,171.14 4,155.89 (2,984.75)
Victim Witness-Commonwealth Office 41,904.85 52,347.47 (10,442.62)
Total 5,578,046.60 5,325,245.45 252,801.15
129
County of Frederick
General Fund
September 30, 2023
(7) Federal Revenue FY24 FY23 Increase/Decrease
Federal Funds Sheriff 4,472.73 3,656.64 816.09
Total 4,472.73 3,656.64 816.09
(8) Expenditures
Expenditures increased $2.3 million. General Administration increased $430,080.88 and
includes an increase of $167,531 to CSA over the previous year. Public Safety increased
$1 million and includes an increase of $2,382,061 in salaries and fringes for the Sheriff’s
office and $504,235 for Fire and Rescue. Transfers Increased $1,353,880.23. See chart below:
Transfers Increased $1,353,880.23 FY24 FY23 Increase/Decrease
Transfer to School Operating Fund 2,184,109.24 836,679.21 1,347,430.03 *1
Transfer to Debt Service County 1,467,133.74 1,434,402.91 32,730.83 *2
Operational Transfers 45,622.58 71,550.04 (25,927.46)
Reserve for Merit/COLA Increases 150.12 503.29 (353.17)
TOTAL 3,697,015.68 2,343,135.45 1,353,880.23
*1 C/F School Encumbrances FY24($2,184,109.24). FY23 C/F School Encumbrances ($836,679.21)
*2 Payments include City of Winchester for Courtroom, Roof, and HVAC Projects, Millwood and
Roundhill F.D. , Public Safety Building and Animal Shelter.
130
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
September 30, 2023
ASSETS FY24 FY23 Increase
9/30/23 9/30/22 (Decrease)
Cash 12,719,308.89 10,484,103.92 2,235,204.97 *1
Receivable Arrears Pay Deferred 95,697.59 104,237.32 (8,539.73)
GL controls(est.rev/est.exp)(1,052,549.85)(1,080,251.89)27,702.04
TOTAL ASSETS 11,762,456.63 9,508,089.35 2,254,367.28
LIABILITIES
Unclaimed Property 0.00 5.00 (5.00)
Accrued Wages Payable 511,249.96 442,389.90 68,860.06
Accrued Operating Reserve Costs 3,217,072.54 3,048,824.76 168,247.78
TOTAL LIABILITIES 3,728,322.50 3,491,219.66 237,107.84
EQUITY
Fund Balance
Reserved
Encumbrances 1,299,966.26 340,970.45 958,995.81
Undesignated
Fund Balance 6,734,167.87 5,675,899.24 1,058,268.63 *2
TOTAL EQUITY 8,034,134.13 6,016,869.69 2,017,264.44
TOTAL LIABILITY & EQUITY 11,762,456.63 9,508,089.35 2,254,367.28
NOTES:
*1 Cash increased $2,235,204.97. Refer to the following page for comparative statement of revenue
expenditures and changes in fund balance.
*2 Fund balance increased $1,058,268.63. The beginning balance was $8,232,884.88 and includes adjusting
entries, budget controls($1,911,500), and the year to date revenue less expenditures of $412,782.99.
Current Unrecorded Accounts Receivable-FY24
Prisoner Billing:26,382.59
Compensation Board Reimbursement 9/23 419,239.76
Total 445,622.35
131
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
September 30, 2023
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY24 FY23
REVENUES:9/30/23 9/30/22 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 102.33 133.72 (31.39)
Interest 10,000.00 54.79 54.78 0.01
Salvage and Surplus 10,300.00 10,300.00 - 10,300.00
Supervision Fees 42,974.00 5,320.00 6,023.62 (703.62)
Drug Testing Fees - 30.00 60.00 (30.00)
Work Release Fees 328,000.00 51,758.68 63,451.53 (11,692.85)
Federal Bureau Of Prisons 0.00 220.00 385.00 (165.00)
Local Contributions 8,367,458.00 4,183,729.00 4,550,422.50 (366,693.50)
Miscellaneous 18,000.00 5,697.97 5,179.45 518.52
Phone Commissions 555,000.00 76,433.20 76,433.20 0.00
Food & Staff Reimbursement 68,000.00 20,587.87 9,618.55 10,969.32
Elec.Monitoring Part.Fees 40,000.00 6,757.09 1,219.72 5,537.37
Share of Jail Cost Commonwealth 1,379,774.00 0.00 0.00 0.00
Medical & Health Reimb.40,000.00 6,712.34 9,058.62 (2,346.28)
Shared Expenses CFW Jail 7,795,344.00 1,318,700.42 806,106.24 512,594.18
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 7,110,636.00 1,777,659.00 1,814,688.25 (37,029.25)
TOTAL REVENUES 26,779,390.00 7,464,062.69 7,342,835.18 121,227.51
EXPENDITURES:29,131,906.11 7,051,279.70 5,947,223.01 1,104,056.69
Excess(Deficiency)of revenues over
expenditures (2,352,516.11)412,782.99 1,395,612.17 (982,829.18)
FUND BALANCE PER GENERAL LEDGER 6,321,384.88 4,280,287.07 2,041,097.81
Fund Balance Adjusted To Reflect 6,734,167.87 5,675,899.24 1,058,268.63
Income Statement 9/30/23
132
County of Frederick
Fund 12 Landfill
September 30, 2023
FY24 FY23 Increase
ASSETS 9/30/23 9/30/2022 (Decrease)
Cash 42,183,607.46 40,189,810.24 1,993,797.22
Receivables:
Accounts Receivable 6,520.50 10,889.99 (4,369.49)
Fees 850,014.33 1,063,849.85 (213,835.52)*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 64,477,807.18 0.00
Accumulated Depreciation (41,291,783.00)(41,291,783.00) 0.00
GL controls(est.rev/est.exp)(583,247.00)(6,315,300.42) 5,732,053.42
TOTAL ASSETS 65,574,233.77 58,068,087.98 7,506,145.79
LIABILITIES
Accounts Payable - -
Accrued VAC.Pay and Comp TimePay 191,812.45 187,340.08 4,472.37
Accrued Remediation Costs 16,173,021.80 14,993,148.59 1,179,873.21 *2
Deferred Revenue Misc.Charges 6,520.50 10,889.99 (4,369.49)
Accrued Wages Payable 64,353.42 57,194.70 7,158.72
TOTAL LIABILITIES 16,435,708.17 15,248,573.36 1,179,976.09
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 39,280,083.60 32,215,672.62 7,064,410.98 *3
TOTAL EQUITY 49,138,525.60 42,819,514.62 7,064,410.98
TOTAL LIABILITY AND EQUITY 65,574,233.77 58,068,087.98 7,506,145.79
NOTES:
*1 Landfill receivables decreased $213,835.52. Landfill fees at 9/23 were $753,415.46 compared to $797,875.08
at 9/22 for a decrease of $44,459.62. Delinquent fees at 9/23 were $143,730.53 compared to $314,019.78
at 9/22 for a decrease of $170,289.25.
*2 Remediation increased $1,179,873.21 and includes $705,604.00 for post closure and $474,269.21 Interest.
*3 Fund balance increased $7,064,410.98. The beginning balance was $38,676,291.32 and includes adjusting
entries, budget controls for FY24($583,247.00), and $1,187,039.28 year to date revenue less expenses.
133
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceSeptember 30, 2023
FUND 12 LANDFILL FY24 FY23 YTD
REVENUES 9/30/23 9/30/22 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 3,428.22 1,281.09 2,147.13
Interest on Bank Deposits 300,000.00 137,068.76 21,362.85 115,705.91
Salvage and Surplus 140,000.00 62,009.95 52,982.02 9,027.93
Sanitary Landfill Fees 8,182,000.00 2,049,230.84 2,101,065.92 (51,835.08)
Charges to County 0.00 162,262.28 180,047.37 (17,785.09)
Charges to Winchester 0.00 53,817.64 56,581.26 (2,763.62)
Tire Recycling 262,400.00 81,795.11 84,298.96 (2,503.85)
Reg.Recycling Electronics 80,000.00 9,670.00 12,080.00 (2,410.00)
Greenhouse Gas Credit Sales 10,000.00 0.00 64.00 (64.00)
Miscellaneous 0.00 825.00 0.00 825.00
Refunds Other 0.00 0.00 0.00 0.00
Renewable Energy Credits 189,216.00 28,020.00 28,680.00 (660.00)
Landfill Gas To Electricity 504,576.00 68,034.11 164,480.25 (96,446.14)
0.00
TOTAL REVENUES 9,668,192.00 2,656,161.91 2,702,923.72 (46,761.81)
Operating Expenditures 7,216,439.00 1,097,737.60 902,917.26 194,820.34
Capital Expenditures 3,035,000.00 371,385.03 360,375.00 11,010.03
TOTAL Expenditures 10,251,439.00 1,469,122.63 1,263,292.26 205,830.37
Excess(defiency)of revenue over
expenditures (583,247.00)1,187,039.28 1,439,631.46 (252,592.18)
Fund Balance Per General Ledger 38,093,044.32 30,776,041.16 7,317,003.16
FUND BALANCE ADJUSTED 39,280,083.60 32,215,672.62 7,064,410.98
134
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides a General Fund transfer report for October 2023.
Attachments:
Oct2023Txfs.pdf
135
BUDGET TRANSFERS OCTOBER 2023
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
10/3/2023 HUMAN RESOURCES PROMOTIONS 9/23 1203 1001 000 036 (9,138.00)
HUMAN RESOURCES 1203 1001 000 044 9,138.00
SHERIFF 3102 1002 000 022 (6,316.00)
SHERIFF 3102 1002 000 031 6,316.00
SHERIFF 3102 1002 000 022 (5,619.00)
SHERIFF 3102 1001 000 026 5,619.00
FIRE AND RESCUE 3505 1007 000 001 (4,943.00)
FIRE AND RESCUE 3505 1001 000 147 4,943.00
FIRE AND RESCUE 3505 1007 000 001 (4,967.00)
FIRE AND RESCUE 3505 1001 000 029 4,967.00
FIRE AND RESCUE 3505 1007 000 001 (4,967.00)
FIRE AND RESCUE 3505 1001 000 046 4,967.00
FIRE AND RESCUE 3505 1007 000 001 (4,196.00)
FIRE AND RESCUE 3505 1001 000 082 4,196.00
10/5/2023 REFUSE COLLECTION PAY INVOICE FOR GORE PROJECT 4203 3004 000 001 (5,000.00)
REFUSE COLLECTION 4203 8900 000 000 5,000.00
10/5/2023 COMMONWEALTH'S ATTORNEY TO FUND UNIFORMS 2201 5401 000 000 (500.00)
COMMONWEALTH'S ATTORNEY 2201 5410 000 000 500.00
10/11/2023 ANIMAL SHELTER TO PURCHASE WASHING MACHINE 4305 5413 000 000 (1,500.00)
ANIMAL SHELTER 4305 5405 000 000 1,500.00
10/13/2023 ANIMAL SHELTER TO SUPPLEMENT LINE ITEM FOR REMAINDER OF FY24 4305 5413 000 000 (1,500.00)
ANIMAL SHELTER 4305 5402 000 000 1,500.00
10/13/2023 REFUSE COLLECTION COVER INVOICE ON GORE PROJECT 4203 3004 000 001 (100.00)
REFUSE COLLECTION 4203 8900 000 000 100.00
10/13/2023 COUNTY OFFICE BUILDINGS DEFICIT FIRE INSURANCE 4304 5101 000 090 (1,254.74)
COUNTY OFFICE BUILDINGS 4304 5302 000 090 1,254.74
10/23/2023 PLANNING CAPITAL IMPACT MODEL UPGRADE 8101 3002 000 000 15,270.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (15,270.00)
10/23/2023 AGRICULTURE FUNDING NEEDED FOR DUES 8301 5401 000 000 (55.00)
AGRICULTURE 8301 5801 000 999 55.00
10/23/2023 AGRICULTURE FUNDS NEEDED FOR SUBSCRIPTIONS 8301 5401 000 000 (55.50)
AGRICULTURE 8301 5411 000 000 55.50
10/23/2023 PARKS MAINTENANCE WINTER Wonderland Merchandise 7103 5414 000 000 4,065.00
RECREATION CENTERS AND PLAYGROUNDS 7104 3010 000 000 (4,065.00)
10/25/2023 HUMAN RESOURCES HR RETIREMENTS & PROMOTIONS 1203 1001 000 036 11,016.00
HUMAN RESOURCES 1203 1001 000 045 (7,000.00)
HUMAN RESOURCES 1203 1003 000 000 7,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (11,016.00)
10/25/2023 SHERIFF PROMTIONS 10/23 3102 1002 000 022 (1,290.00)
SHERIFF 3102 1001 000 049 1,290.00
10/30/2023 GENERAL ENGINEERING/ADMINISTRATION NEW COPIER LEASE 4201 5506 000 000 (1,500.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 9001 000 000 1,500.00
11/1/2023 SHERIFF AQUAEVE HANDHELD SONAR 3102 5409 000 001 (5,995.00)
SHERIFF 3102 8001 000 000 5,995.00
11/1/2023 CLEARBROOK PARK TO COMPLETE VEHICLE PURCHASE 7109 3004 000 002 (1,456.30)
CLEARBROOK PARK 7109 8005 000 000 1,456.30
136
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items For Information Only
Title: The Finance Director provides the General Fund Unreserved Fund Balance report for
October 2023.
Attachments:
FundBalanceOct23.pdf
137
Unreserved Fund Balance, Beginning of Year, July 1, 2023 66,222,292
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)
C/F School restricted funds (178,784)
C/F School Operating for fire alarms (877,282)
C/F Old Charlestown Rd Park (150,311)
C/F Sheriff vehicle routers & antennas (34,876)
C/F Animal Shelter restitution (3,248)
VJCCCA return upsent FY23 funds (11,009)
C/F Sheriff impound lot building funds (90,877)
(3,060,982)
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
Adjust unclaimed property 1,229
Sheriff sale of surplus funds received FY23 (15,204)
Transfer to County Capital Fund (F/B above 20%)(16,800,000)* pending
(16,602,455)
Fund Balance, October 30, 2023 46,558,854
County of Frederick, VA
Report on Unreserved Fund Balance
Ending October 30, 2023
138
Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items For Information Only
Title: The Government Finance Officers Association (GFOA) has awarded the County the
Certificate of Achievement for Excellence in Financial Reporting for the June 30, 2022 Annual
Comprehensive Financial Report (ACFR). This is the 37th consecutive year that Frederick
County has received this achievement.
Attachments:
2022ACFRAward.pdf
139
10/13/2023
Cheryl Shiffler
Finance Director
County of Frederick, Virginia
Dear Cheryl:
Congratulations!
We are pleased to notify you that your annual comprehensive financial report for the fiscal year ended
June 30, 2022 has met the requirements to be awarded GFOA's Certificate of Achievement for Excellence
in Financial Reporting. The GFOA established the Certificate of Achievement for Excellence in Financial
Reporting Program (Certificate Program) in 1945 to encourage and assist state and local governments to
go beyond the minimum requirements of generally accepted accounting principles to prepare annual
comprehensive financial reports that evidence the spirit of transparency and full disclosure and then to
recognize individual governments that succeed in achieving that goal. The Certificate of Achievement is
the highest form of recognition in governmental accounting and financial reporting. Congratulations,
again, for having satisfied the high standards of the program.
Your electronic award packet contains the following:
A "Summary of Grading" form and a confidential list of comments and suggestions for
possible improvements. We strongly encourage you to implement the recommended
improvements in your next report. Certificate of Achievement Program policy requires that
written responses to these comments and suggestions for improvement be included with your
2023 fiscal year end submission. If a comment is unclear or there appears to be a discrepancy,
please contact the Technical Services Center at (312) 977-9700 and ask to speak with a
Certificate of Achievement Program in-house reviewer.
Certificate of Achievement. A Certificate of Achievement is valid for a period of one year. A
current holder of a Certificate of Achievement may reproduce the Certificate in its immediately
subsequent annual comprehensive financial report. Please refer to the instructions for reproducing
your Certificate in your next report.
Award of Financial Reporting Achievement. When GFOA awards a government the Certificate
of Achievement for Excellence in Financial Reporting, we also present an Award of Financial
Reporting Achievement (AFRA) to the department identified in the application as primarily
responsible for achievement of the Certificate.
Sample press release. Attaining this award is a significant accomplishment. Attached is a sample
news release that you may use to give appropriate publicity to this notable achievement.
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In addition, award recipients will receive via mail either a plaque (if first-time recipients or if the
government has received the Certificate ten times since it received its last plaque) or a brass medallion to
affix to the plaque (if the government currently has a plaque with space to affix the medallion). Plaques
and medallions will be mailed separately.
As an award-winning government, we would like to invite one or more appropriate members of the team
that put together your annual comprehensive financial report to apply to join the Special Review
Committee. As members of the Special Review Committee, peer reviewers get exposure to a variety of
reports from around the country; gain insight into how to improve their own reports; achieve professional
recognition; and provide valuable input that helps other local governments improve their reports. Please
see our website for eligibility requirements and information on completing an application.
Thank you for participating in and supporting the Certificate of Achievement Program. If we may be of
any further assistance, please contact the Technical Services Center at (312) 977-9700.
Sincerely,
Michele Mark Levine
Director, Technical Services
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Finance Committee
Agenda Item Detail
Meeting Date: November 15, 2023
Agenda Section: Items For Information Only
Title: The Government Finance Officers Association (GFOA) has awarded the County the
Distinguished Budget Presentation Award for the 2024 fiscal year. This is the 37th consecutive
year that Frederick County has received this award.
Attachments:
2024BudgetAward.pdf
142
September 15, 2023
Jennifer Place
Risk Manager/Budget Analyst
Frederick County
107 North Kent Street
Winchester, VA 22601
Dear Ms. Place:
We are pleased to inform you, based on the examination of your budget by a panel of independent reviewers,
that your budget document has been awarded the Distinguished Budget Presentation Award from
Government Finance Officers Association (GFOA) for the current fiscal period. This award is the highest
form of recognition in governmental budgeting. Its attainment represents a significant achievement by your
organization.
The Distinguished Budget Presentation Award is valid for one year. To continue your participation in the
program, it will be necessary to submit your next annual budget document to GFOA within 90 days of the
proposed budget's submission to the legislature or within 90 days of the budget's final adoption.
Information about how to submit an application for the Distinguished Budget Program application is posted
on GFOA's website.
Each program participant is provided with confidential comments and suggestions for possible
improvements to the budget document. Your comments are enclosed. We urge you to carefully consider
the suggestions offered by our reviewers as you prepare your next budget.
When a Distinguished Budget Presentation Award is granted to an entity, a Certificate of Recognition for
Budget Presentation is also presented to the individual(s) or department designated as being primarily
responsible for its having achieved the award. Enclosed is a Certificate of Recognition for Budget
Preparation for:
Finance Department
Continuing participants will receive a brass medallion that will be mailed separately. First-time recipients
will receive an award plaque within eight to ten weeks. Enclosed is a camera-ready reproduction of the
award for inclusion in your next budget. If you reproduce the camera-ready image in your next budget, it
should be accompanied by a statement indicating continued compliance with program criteria. The
following standardized text should be used:
Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to Frederick County, Virginia, for its Annual Budget
for the fiscal year beginning July 01, 2023. In order to receive this award, a governmental unit
must publish a budget document that meets program criteria as a policy document, as a financial
plan, as an operations guide, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility for
another award.
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A press release is enclosed.
We appreciate your participation in this program, and we sincerely hope that your example will encourage
others in their efforts to achieve and maintain excellence in governmental budgeting. The most current list
of award recipients can be found on GFOA's website at www.gfoa.org. If we can be of further assistance,
please contact the Technical Services Center at (312) 977-9700.
Sincerely,
Michele Mark Levine
Director, Technical Services Center
Enclosure
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FOR IMMEDIATE RELEASE
September 15, 2023
For more information, contact:
Technical Services Center
Phone: (312) 977-9700
Fax: (312) 977-4806
E-mail: budgetawards@gfoa.org
(Chicago, Illinois)--Government Finance Officers Association is pleased to announce that Frederick
County, Virginia, has received GFOA's Distinguished Budget Presentation Award for its budget.
The award represents a significant achievement by the entity. It reflects the commitment of the governing
body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget
award, the entity had to satisfy nationally recognized guidelines for effective budget presentation. These
guidelines are designed to assess how well an entity's budget serves as:
a policy document
a financial plan
an operations guide
a communications device
Budget documents must be rated "proficient" in all four categories, and in the fourteen mandatory criteria
within those categories, to receive the award.
When a Distinguished Budget Presentation Award is granted to an entity, a Certificate of Recognition for
Budget Presentation is also presented to the individual(s) or department designated as being primarily
responsible for having achieved the award. This has been presented to Finance Department.
There are over 1,700 participants in the Budget Awards Program. The most recent Budget Award recipients,
along with their corresponding budget documents, are posted quarterly on GFOA's website. Award
recipients have pioneered efforts to improve the quality of budgeting and provide an excellent example for
other governments throughout North America.
Government Finance Officers Association (GFOA) advances excellence in government finance by
providing best practices, professional development, resources and practical research for more than 22,500
members and the communities they serve.
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Finance Department
Frederick County, Virginia
September 15, 2023
The Government Finance Officers Association
of the United States and Canada
The Certificate of Recognition for Budget Preparation is presented by the Government
Finance Officers Association to those individuals who have been instrumental in their
government unit achieving a Distinguished Budget Presentation Award. The
Distinguished Budget Presentation Award, which is the highest award in governmental
budgeting, is presented to those government units whose budgets are judged to adhere
to program standards
presents this
CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION
to
Date:
Executive Director
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