HomeMy WebLinkAboutFinCmteRpt20240417A.Action Items
A.1.The Director of Elections requests a General Fund supplemental
appropriation in the amount of $72,390.
This amount represents funds needed for the June 2024 Primary Election.
Local funds are required.
The committee recommends approval.
A.2.The Community Corrections Chief requests an NRADC Fund
supplemental appropriation in the amount of $30,000.
This amount represents additional funds from DCJS for FY 2024. No local
funds required.
The committee recommends approval.
REPORT AND RECOMMENDATIONS
FINANCE COMMITTEE
WEDNESDAY, APRIL 17, 2024
8:00 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
ATTENDEES –
Committee Members Present: Judith McCann-Slaughter, Chairman; Josh Ludwig; Mike
Stottlemyer; Heather Lockridge; Delane Karalow; and Brandon Monk (remote). Non-voting
liaisons Tonya Sibert, Commissioner of the Revenue and William Orndoff, Treasurer.
Committee Members Absent: none.
Staff present: Cheryl Shiffler, Finance Director; Sharon Kibler, Assistant Finance Director; Rod
Williams, County Attorney; Stacy Herbaugh, Parks & Recreation Director; Rich Venskoske,
Director of Elections; Lenny Millholland, Sheriff; Steve Hawkins, Sheriff's Major; Jon Turkel,
Assistant Parks & Recreation Director; Kim Chmura, Community Corrections Chief; and
Patrick Barker, EDA Executive Director.
2024 June Primary.pdf
1
A.3.The EDA Executive Director requests an EDA Fund supplemental
appropriation in the amount of $3,392.28.
This amount represents funds received from the City of Winchester and
Shenandoah County for the JobsConnector regional job board. No local funds
required.
The committee recommends approval.
A.4.The Public Safety Communications Interim Operations Supervisor
requests a General Fund supplemental appropriation in the amount of
$22,278.75.
This amount represents a NG911 VDEM grant to complete the text to 9-1-1
migration. No local funds required.
The committee recommends approval.
A.5.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $49,000 from available proffer funds.
This amount represents the addition of an irrigation well for the Warrior Drive
entrance practice field at Sherando Park. This items has been approved by
the Parks & Recreation Commission.
The committee recommends approval.
A.6.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $60,179 from available proffer funds.
This amount represents funds for the addition of exercise equipment at Rose
Hill Park. This items has been approved by the Parks & Recreation
Commission.
The committee recommends approval.
A.7.The Parks & Recreation Director requests a General Fund supplemental
DCS_CCCA-PSA_AddFunds Request.pdf
DCS_CCCA-PSA_AddFunds.pdf
EDA TalentConnector.pdf
NG911 VDEM Grant.pdf
NG911 VDEM Grant App.pdf
NW Sherando Well.pdf
Rose Hill Park Exercise Equipment.pdf
2
appropriation in the amount of $9,922 from available proffer funds.
This amount represents the addition of a swing set for the Warrior Drive
entrance playground at Sherando Park. This items has been approved by the
Parks & Recreation Commission.
The committee recommends approval.
A.8.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $900.
This amount represents a donation for memorial bench to be placed near the
lake at Sherando Park. No local funds required.
The committee recommends approval.
A.9.The Sheriff requests a General Fund supplemental appropriation in the
amount of $5,029.80.
This amount represents an auto claim to be used for the vehicle repairs. No
local funds required.
The committee recommends approval.
A.10.The Sheriff requests a General Fund supplemental appropriation in the
amount of $18,204.38.
This amount represents reimbursements from the DEA for overtime. No local
funds required.
The committee recommends approval.
A.11.The Sheriff requests a General Fund supplemental appropriation in the
amount of $100.
This amount represents a donation for the Honor Guard. No local funds
required.
The committee recommends approval.
Sherando Swingset.pdf
SHP Bench Donation.pdf
Sheriff Auto Claim.pdf
Sheriff DEA.pdf
Sheriff Donation Honor Guard.pdf
3
B.Items For Information Only
B.1.The Finance Director provides financial statements for the periods ending
February 29, 2024 and March 31, 2024.
B.2.The Finance Director provides General Fund Transfer Reports for February
and March 2024.
B.3.Per the Committee's request, summary information for GASB 96 is provided.
Feb 2024 Fin Stmts.pdf
March 2024 Fin Stmts.pdf
Feb 2024 Transfers.pdf
March 2024 Transfers.pdf
GASB Summary Statement No 96.pdf
GASB 96 What You Need To Know.pdf
4
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation in
the amount of $72,390.
This amount represents funds needed for the June 2024 Primary Election. Local funds are
required.
The committee recommends approval.
Attachments:
2024 June Primary.pdf
5
6
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Community Corrections Chief requests an NRADC Fund supplemental
appropriation in the amount of $30,000.
This amount represents additional funds from DCJS for FY 2024. No local funds required.
The committee recommends approval.
Attachments:
DCS_CCCA-PSA_AddFunds Request.pdf
DCS_CCCA-PSA_AddFunds.pdf
7
S. K. Chmura, CC Chief
860 Smithfield Avenue
Winchester, VA 22601
Telephone: 540-665-5633
Fax Number: 540-667-3875
To: Cheryl Shiffler, Frederick Co. Finance Director
From: S. Kimberly Chmura, Community Corrections Chief
Date: April 3, 2024
Subject: Finance Committee Agenda Item – Supplemental Appropriation
Old Dominion Court Services has been awarded an additional $30,000 in supplemental funds
from the Department of Criminal Justice Services for FY 24.
ODCS applied for this grant in February of 2024. A Frederick Co. grant application request
form was completed and is attached. There is no local match requirement.
Per the application, the funds are to be used to purchase drug tests, which ODCS did allocate
funds for these in the FY 24 budget, but will need more than what was initially proposed. Also,
funds are to be used to purchase 9 laptops, 2 docking stations, monitors, new tables and
chairs for the training room at ODCS, and client workbooks; none of which were allocated in
the FY 24 budget.
Therefore, I am requesting $30,000 supplemental appropriations to be placed in the following
revenue code and expenditure codes:
DCS Revenue:
3-011-024040-0017
Expenditure codes:
4-011-201120-5401-00 = $19,000
4-011-201120-5404-00 = $9,000
4-011-021120-5411-00 = $2,000
Please advise if additional information is needed.
Thank you.
8
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
Court Services
CCCA/PSA One Time Funding
Virginia Department of Criminal Justice Services (DCJS)
02/16/2024
$ 30,000.00
This grant is being offered exclusively to existing Pretrial/Probation
Agencies as a one-time grant to support payment for FY 24
supplies, equipment and other approved one-time expenditures. It
may also be used for training and EBP purposes.
No
No
None
No
DCS Revenue: 3-011-024040-0017($30,000) Expenditure
40110-021120.
Kim Chmura, Community Corrections Chief
kchmura@fcva.us 540.671.0386
Clay A. Corbin Digitally signed by Clay A. Corbin
Date: 2024.02.09 10:26:00 -05'00'02/09/2024
Sharon Kibler Digitally signed by Sharon Kibler
Date: 2024.02.12 09:03:37
-05'00'02/12/2024
Michael Bollhoefer Digitally signed by Michael
Bollhoefer
Date: 2024.02.12 09:49:04 -05'00'
This is a one-time funding opportunity with no match required. DCJS may fund less than $30,000, but
ODCS is requesting the maximum amount. If the grant award is delayed and ODCS does not think
expenditure will be completed by June 30, 2024, Mr. Bollhoefer will be advised prior to accepting the SOGA.
9
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The EDA Executive Director requests an EDA Fund supplemental appropriation in
the amount of $3,392.28.
This amount represents funds received from the City of Winchester and Shenandoah County
for the JobsConnector regional job board. No local funds required.
The committee recommends approval.
Attachments:
EDA TalentConnector.pdf
10
DATE February 28, 2024
TO: Cheryl Shiffler, Finance Director
Frederick County
FROM: Patrick Barker, CEcD
Executive Director
RE: FY24 Supplemental Appropriation of unbudgeted revenue received
The Frederick County EDA formed a partnership with other Northern Shenandoah Valley localities (i.e.
the counties of Clarke, Shenandoah, Warren and Page, and the City of Winchester) named Shenandoah
Valley Talent Solution Coalition, which previously engaged Development Counsellors International
(DCI)—the leader in marketing places -to develop a Comprehensive Talent Solutions Strategy focused on
job seekers, university and community college graduates, and high school students. This
Strategy identified obstacles to and opportunities for retention and attraction of young adult talent.
Based on the research, as well as best practices, DCI recommended a strategy including 8+ major
marketing tactics for the region to start promoting its career and lifestyle opportunities to internal and
external talent. One tactic included a regional website focused on information on living and working in
the Northern Shenandoah Valley region, which includes JobsConnector, a regional job board through a
subscription with Chmura Economics. The service’s annual total cost is $5,088.42. To assist in this
effort, the City of Winchester and Shenandoah County provided $3,392.29. These funds have been
deposited into our FY24 revenue account 31-1911-0007.
The Frederick County EDA is requesting a FY24 supplemental appropriation of $3,392.28 to line item 31-
081020-9005-000-000 to cover the renewal of the interactive job board. The total annual cost of the
jobs board is $5,088.
We hope this request can be added to the next Finance Committee agenda. Please advise our office if
you anticipate a delay. Thank you for your consideration.
c.s. 2/16/24 & 2/28/24
11
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Public Safety Communications Interim Operations Supervisor requests a
General Fund supplemental appropriation in the amount of $22,278.75.
This amount represents a NG911 VDEM grant to complete the text to 9-1-1 migration. No
local funds required.
The committee recommends approval.
Attachments:
NG911 VDEM Grant.pdf
NG911 VDEM Grant App.pdf
12
Tel: 540-665-6356
Fax: 540-723-8848
Tel: 540-665-6356
Fax: 540-723-8848
COUNTY of FREDERICK, VIRGINIA
DEPARTMENT OF PUBLIC SAFETY COMMUNICATIONS
1080 Coverstone Dr, Winchester, VA 22602
Tel: 540-665-6356
Fax: 540-723-8848
Major Steve Hawkins,
Interim Director
Public Safety Communications
TO: Cheryl Shiffler, Finance Director
FROM: Ginger Whitacre, Interim Operations Supervisor
DATE: April 10, 2024
REF: Finance Committee agenda 4/17/24
We would like to be placed on the April 17, 2024, Finance Committee’s agenda for a supplemental
appropriation request in the amount of $22,278.75.
It has recently come to our attention that the NextGen9-1-1 migration was not completed. This cost will cover
the text to 9-1-1 part of the migration, which will complete this project. The funding will be 100% reimbursed
through the NG911 VDEM grant. No local funds are needed.
Revenue: 3-010-024040-0050
Expenditure: 4-010-035060-3010-000-000
Thank you for your consideration in this matter.
13
14
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $49,000 from available proffer funds.
This amount represents the addition of an irrigation well for the Warrior Drive entrance practice
field at Sherando Park. This items has been approved by the Parks & Recreation
Commission.
The committee recommends approval.
Attachments:
NW Sherando Well.pdf
15
16
HTTPS://FCVA-MY.SHAREPOINT.COM/PERSONAL/SKIBLER_FCVA_US/DOCUMENTS/DOCUMENTS/FY2019/FINANCECOMMITTEE/20190717/92_PROFFERPOLICY.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
66
Attachment 1
17
VALLEY DRILLING CORPORATION OF VIRGINIA
9172 JOHN S. MOSBY HIGHWAY
UPPERVILLE, VA 20184-1723
540/592-3239
FREDERICK COUNTY PARKS AND REC.
107 NORTH KENT STREET
WINCHESTER, VA 22601
EMAIL: CSMITH@FCVS.US
RE: IRRIGATION WELL AT SHERANDO HIGH SCHOOL
SCOPE:
CONSTRUCT 8" IRRIGATION WELL - BASED ON DEPTH OF
200' & 63' - 8" WELL CASING
BID ITEM TASK {DRILLING}QTY COST TOTAL
1 PERMITS& AOSE FEE1 1 PERMITS EACH $1,700.00
2 WELL RIG & CREW MOB 1 LUMP SUM $0.00
3 ACCESS MATTING, SITE
PROTECTION, SPOILS DISPOSAL 1 IF NEEDED EACH $800.00
4 DRILLING 8" DIAMETER 1 WELL 200' EACH 28.00 / FT $5,600.00
5 WELL DEVELOPMENT 1 HOUR
AIRLIFT 1 HOUR $250.00
6 8" WELL CASING .250 1 WELL 63 FT EACH 38.00 / FT $2,394.00
7 GROUTING OF WELLS 1 WELL 60 FT EACH $1,000.00
8 8" WELL CAP 1 WELL $130.00
9 WATER QUALITY SAMPLING
AND ANALYSIS {CHEMICAL
ANALYSIS ONLY}1 WELL IF NEEDED $300.00
BID ITEM TASK {WATER CONVEYANCE}QTY COST TOTAL
10 INSTALLATION OF SUBMERSIBLE
PUMP CAPABLE OF MINIMUM 55
GPM AT 70 # PSI 1 ESTIMATED $18,000.00
11 INSTALLATION OF WATER - REEL
CONNECTION BOX AND
ADAPTER 1 ESTIMATED $3,200.00
TOTAL:$33,374.00
ADDITIONAL DRILLING {8"
DIAMETER}BEYOND 200'28.00 FT
NOTE: ONCE DEPTH AND YIELD OF WELL IS KNOWN COST FOR WATER
SYSTEM WILL BE REVISED.
Attachment 2
18
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $60,179 from available proffer funds.
This amount represents funds for the addition of exercise equipment at Rose Hill Park. This
items has been approved by the Parks & Recreation Commission.
The committee recommends approval.
Attachments:
Rose Hill Park Exercise Equipment.pdf
19
20
HTTPS://FCVA-MY.SHAREPOINT.COM/PERSONAL/SKIBLER_FCVA_US/DOCUMENTS/DOCUMENTS/FY2019/FINANCECOMMITTEE/20190717/92_PROFFERPOLICY.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
66
Attachment 1
21
Metro Recreation Inc
4907 CAMDEN PL N
JEFFERSON, MD 21755 US
(240)409-2870
mike@metrorecreation.com
www.metrorecreation.com
Proposal
ADDRESS
Frederick County VA Parks and
Recreation
107 N. Kent St.
Winchester, VA 22601
SHIP TO
Frederick Heights Park
Winchester VA
PROPOSAL #DATE
3145 03/21/2024
ACTIVITY QTY RATE AMOUNT
Sourcewell Contract# 010721-GRN
Frederick County VA - Sourcewell Member ID#25624
SGR015-03
2-Person Push-Up & Dip Station
1 1,995.00 1,995.00
SGR019-03K
2-Person Incline Sit-Up Benches
1 3,495.00 3,495.00
SGR045-03K
2-Person Pull-Up Station
1 1,995.00 1,995.00
SHP507-03
2-Person Static Combo
1 2,995.00 2,995.00
SHP724-01KIG
IN GROUND Plyometric Steps
1 3,495.00 3,495.00
UBX360-01KIG
IN GROUND Balancing Plate
1 2,495.00 2,495.00
IN-GROUND RETROFIT
P00118-01
in ground extension - large plate (8 holes)
10 185.00 1,850.00
P00119-01
in ground extension - medium plate (6 holes)
2 140.00 280.00
P00122-00
in ground rebar
24 6.00 144.00
P00141-01
UBX In-Ground Extension for UBX360 balancing plate
1 185.00 185.00
Sourcewell Member Discount
Sourcewell Member Discount 7%
1 -1,325.00 -1,325.00
Shipping & Handling
Ships in large crates - forklift is needed to unload
1 2,500.00 2,500.00
GRI 2024
General Rate Increase of 8.5% due to inflation. (This
rate is subject to change as per fluctuation in the
1 1,608.97 1,608.97
Attachment 2
22
ACTIVITY QTY RATE AMOUNT
marketplace)
INSTALLATION
Installation
INSTALLATION OF THE ABOVE EQUIPMENT- SIX
SMALL SITES, PRICE ASSUMES F450 DUMP
TRUCK ACCESS TO EACH SITE. PRICING
INCLUDES EXCAVATION, REDISTRIBUTION OF
SPOILS ON SITE AND CONCRETE FOR 6 UNITS
LISTED ABOVE
1 25,403.00 25,403.00
EWF
ENGINEERED WOOD FIBER 6" COMPACTED
DEPTH-PRICE INCLUDES DELIVERY TO
FREDERICK HEIGHTS PARK. PRICE ASSUMES
ACCESS WITH F450 DUMPTRUCK TO EACH SITE
55 86.00 4,730.00
Borders
TWO TIER 4"X6" BORDERS TO SURROUND EACH
OF THE SIX FITNESS SITES (TOTAL 684 BOARD
FEET) PRICE ASSUMES ACCESS WITH F450
DUMPTRUCK TO EACH SITE
342 23.05 7,883.10
Freight
FREIGHT FOR EWF
1 450.00 450.00
Proposals are valid for thirty days.SUBTOTAL 60,179.07
TAX 0.00
TOTAL $60,179.07
Accepted By Accepted Date
23
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $9,922 from available proffer funds.
This amount represents the addition of a swing set for the Warrior Drive entrance playground
at Sherando Park. This items has been approved by the Parks & Recreation Commission.
The committee recommends approval.
Attachments:
Sherando Swingset.pdf
24
25
HTTPS://FCVA-MY.SHAREPOINT.COM/PERSONAL/SKIBLER_FCVA_US/DOCUMENTS/DOCUMENTS/FY2019/FINANCECOMMITTEE/20190717/92_PROFFERPOLICY.DOCX
Frederick County
Cash Proffer Policy
As approved by the Board of Supervisors on January 28, 2009.
Proffered funds received by Frederick County will be held for the use specified by the proffer
language. In the case of funds proffered to offset impacts to fire and rescue services, in the
absence of other proffered specifications, the funds will be earmarked for the first due company in
the area of the subject rezoning at the time the proffered funds are received. All proffered funds will
be collected, held, and will accumulate until such time as a capital project funding request is
received from a qualifying County department, agency, or volunteer fire and rescue company.
Qualifying agency or departmental requests to access proffered funds shall be submitted to the
County=s Finance Department for processing. In order to qualify as a capital project the
following criteria must be met:
1) the item or project must have a minimum value of five thousand dollars ($5,000),
and;
2) the item/project must have an anticipated useful life of at least five (5) years.
The Finance Department will forward requests to the Finance Committee for a recommendation to
the Board of Supervisors on the appropriateness of the use of proffered funds for the requested
purpose. To assist the Finance Committee and Board in their deliberations requests to utilize
proffered funds should include the following: 1) the amount of funds requested, 2) the total
project cost, 3)a detailed description of the desired capital project or purchase including a
discussion of how recent or anticipated development contributes to the need for the expenditure,
and, 4) indicate whether or not the item or project is listed on the County=s Capital Improvements
Plan (CIP).
In order to comply with State Code '15.2-2-2298 (A) the Planning staff, working in conjunction
with the County Attorney, will attempt to insure that cash proffers associated with future rezonings
are appropriately addressed through inclusion of relevant capital projects in the County=s CIP prior
to acceptance of the proffered funds.
For the purpose of determining whether a project or item is appropriate for individual listing on
the CIP only, a threshold value of $100,000 and useful life of at least five year shall be utilized.
(This would not preclude the purchase of capital items valued at less than $100,000 utilizing
proffered funds, where other relevant criteria are met and procedures followed.)
66
Attachment 1
26
Frederick County Parks and Recreation
Attn: Jon Turkel
107 North Kent Street
Winchester, VA 22601
Phone: 540-722-8300
jturkel@fcva.us
Ship to Zip 22601
Quantity Part # Description Unit Price Amount
1 12583 GameTime - Ada Primetime Swing Frame, 3 1/2" Od
[Basic:__________]
$1,886.00 $1,886.00
2 8910 GameTime - Belt Seat 3 1/2"Od(8910)$384.00 $768.00
11 4862 GameTime - 12" Playground Border $83.00 $913.00
32 EWF GT-Impax - Engineered Wood Fiber Safety Surfacing (CY)-
Area: 632 Sq.Ft.
Thickness (Compacted): 12"
$31.76 $1,016.32
1 INSTALL MISC - Installation-
Price includes opening up existing curbs
$3,500.00 $3,500.00
Contract: OMNIA #2017001134 Sub Total $8,083.32
Discount ($325.54)
Freight $2,163.85
Total $9,921.63
Comments
* Site must be clear, level, free of obstructions, and accessible. Site should permit installation equipment access. Purchaser shall be responsible for
unknown conditions such as buried utilities, tree stumps, bedrock or any concealed materials or conditions that may result in additional costs.
GameTime c/o Cunningham Recreation
PO Box 240981
Charlotte, NC 28224
800.438.2780
704.525.7356 FAX
03/27/2024
Quote #
157853-02-01
Sherando Park - Swings
Page 1 of 3
Attachment 2
27
28
Open Play Field
Shelter
29
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $900.
This amount represents a donation for memorial bench to be placed near the lake at Sherando
Park. No local funds required.
The committee recommends approval.
Attachments:
SHP Bench Donation.pdf
30
31
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$5,029.80.
This amount represents an auto claim to be used for the vehicle repairs. No local funds
required.
The committee recommends approval.
Attachments:
Sheriff Auto Claim.pdf
32
33
34
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$18,204.38.
This amount represents reimbursements from the DEA for overtime. No local funds required.
The committee recommends approval.
Attachments:
Sheriff DEA.pdf
35
36
37
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$100.
This amount represents a donation for the Honor Guard. No local funds required.
The committee recommends approval.
Attachments:
Sheriff Donation Honor Guard.pdf
38
39
40
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides financial statements for the periods ending February 29,
2024 and March 31, 2024.
Attachments:
Feb 2024 Fin Stmts.pdf
March 2024 Fin Stmts.pdf
41
County of Frederick
General Fund
February 29, 2024
ASSETS FY24 FY23 Increase
2/29/24 2/28/23 (Decrease)
Cash and Cash Equivalents 71,673,645.08 60,292,216.52 11,381,428.56 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 316,120.32 382,543.77 (66,423.45)
Taxes, Commonwealth,Reimb.P/P 13,840,771.67 13,580,591.44 260,180.23
Streetlights 888.16 763.61 124.55
Miscellaneous Charges 29,321.98 21,386.08 7,935.90
Prepaid Postage 1,951.09 4,260.31 (2,309.22)
GL controls (est.rev / est. exp)(18,182,600.48)(27,801,529.84)9,618,929.36 (1) Attached
TOTAL ASSETS 67,681,652.82 46,481,786.89 21,199,865.93
LIABILITIES
Accrued Wages Payable 1,774,175.66 1,611,803.87 162,371.79
Performance Bonds Payable 1,306,760.62 1,457,150.86 (150,390.24)
Taxes Collected in Advance 302,409.11 695,182.88 (392,773.77)*B
Deferred Revenue 13,851,804.62 13,657,641.57 194,163.05 *C
TOTAL LIABILITIES 17,235,150.01 17,421,779.18 (186,629.17)
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 5,281,570.13 2,587,978.02 2,693,592.11 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 426,500.44 536,383.58 (109,883.14)
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 1,387,401.98 1,341,126.42 46,275.56
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 9,132,140.01 7,600,200.67 1,531,939.34 (3) Attached
Parks Reserve 192,036.04 132,668.69 59,367.35
E-Summons Funds 180,598.29 179,554.75 1,043.54
VDOT Revenue Sharing 0.00 436,270.00 (436,270.00)*D
Undesignated Adjusted Fund Balance 32,232,154.31 15,042,824.59 17,189,329.72 (4) Attached
TOTAL EQUITY 50,446,502.81 29,060,007.71 21,386,495.10
TOTAL LIAB. & EQUITY 67,681,652.82 46,481,786.89 21,199,865.93
NOTES:
*A Cash increase includes increases in revenue and fund balance and decreases in expenditures and transfers.
(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.
*D Transferred to Transportation Fund for Renaissance.
42
BALANCE SHEET
(1) GL Controls FY24 FY23 Inc/(Decrease)
Estimated Revenue 247,006,015 237,843,193 9,162,823
Appropriations (138,191,893) (137,845,400) (346,492)
Est. Transfers to Other Funds (132,278,293) (130,387,300) (1,890,993)
Encumbrances 5,281,570 2,587,978 2,693,592
Total (18,182,600) (27,801,530) 9,618,929
(2) General Fund Purchase Orders 2/29/24
Amount
County Office Buildings 9,950.00 Rooftop Air Handler Unit Access Platform CAB
278,972.92 70 Ton High Efficiency Trane Roof Top Unit CAB
426,750.00 Replacement HVAC Control System PSB
9,840.00 Integrate(6) Carrier RTU's To Trane Control System
300,018.00 Replace Garage Bay Floor Millwood Fire Station
Fire and Rescue 27,907.36 Lifepak Accessories
683.49 Uniforms and Boots
1,063,868.00 (2) All Poly 3,000 Gallon Tankers
34,752.32 Emergency Lighting
800,482.00 (2) 2023 Horton Ambulances F-550
116,854.34 Stryker Items
49,980.00 (51) Diesel Exhaust Filtration Systems
55,773.00 Hose, Pump, Aerial and Ground Ladder Testing
8,450.00 SCBA Mask Covers
20,785.00 Pierce Enforcer Fire Engine
5,477.28 (12) Flip Top Tables
Inspections 66,089.32 (2) 2024 Ford Broncos
Parks and Recreation 45,763.36 Toro Multi Pro Spray Rig
2,008.25 Uniforms and Shirts
3,645.54 New Hanwha Camera System for Sherando Park
5,400.00 Spring Fertilizer
43,931.84 (2) John Deere Gator Utility
9,841.39 (2) Diving Boards
9,400.00 Seed/Sports Blend
22,459.50 Glue Laminate Structure Shelter Sherando Park
16,855.00 Sherando Pickleball Court Fencing
47,881.00 Sherando Pickleball Courts
276,953.00 Main Playground Replacement Clearbrook Park
164.65 Envelopes
7,141.10 Spring Race Awards
6,064.98 Siding for Clearbrook Park Bath House
9,700.00 Sherando Pool Bath House Paint
Public Safety 6,728.40 Cab & Toolbox Accessories for 2023 Chevy Silverado
Refuse Collection 39,596.00 (4) Roll-Off Recycling Containers
Sheriff 35,309.09 Body Armour and Carriers
13,618.76 Ammunition
6,448.00 Dry Suits for Diving
126,282.61 Uplifting (13) New Vehicles with Equipment
319,485.00 (7) Vehicles
284,548.70 (7) Vehicles
6,825.76 Replacement 60 HP Boat Motor
200,224.00 (5) Police Pursuit Vehicles
451,639.72 Upfitting (30) Vehicles
Treasurer 7,021.45 Envelopes
Total 5,281,570.13 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 2/29/24 6,988,931.74 211,861.11 247,364.02 1,683,983.14 9,132,140.01
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 2/29/24 47,779,681.81
Revenue 2/24 140,623,378.44
Expenditures 2/24 (74,910,312.77)
Transfers 2/24 (81,260,593.17)
Ending Balance 2/29/24 32,232,154.31
43
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
February 29, 2024
FY24 FY23 YTD
REVENUES: 2/29/24 2/28/23 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,510,000.00 76,548,075.59 75,879,809.90 668,265.69 (1)
Other local taxes 52,354,691.00 28,177,664.18 27,596,348.33 581,315.85 (2)
Permits & Privilege fees 2,425,205.00 1,937,363.32 2,534,351.43 (596,988.11)(3)
Revenue from use of money
and property 2,849,800.00 5,318,269.11 2,882,579.11 2,435,690.00 (4)
Charges for Services 4,749,694.00 2,311,009.29 2,103,803.07 207,206.22
Miscellaneous 599,924.15 595,088.78 789,039.72 (193,950.94)
Recovered Costs 2,122,704.00 1,588,053.02 1,648,842.07 (60,789.05)(5)
Proffers 0.00 2,487,840.66 1,079,052.59 1,408,788.07 (5)
Intergovernmental:
Commonwealth 13,943,392.40 14,924,990.95 19,218,593.82 (4,293,602.87)(6)
Federal 768,118.00 52,536.83 26,480.45 26,056.38 (7)
Transferred from County Capital 6,682,486.71 6,682,486.71 0.00 6,682,486.71
TOTAL REVENUES 247,006,015.26 140,623,378.44 133,758,900.49 6,864,477.95
EXPENDITURES:
General Administration 19,536,961.21 13,326,766.24 21,206,340.14 (7,879,573.90)
Judicial Administration 3,857,725.06 2,177,649.14 2,162,962.13 14,687.01
Public Safety 65,483,910.63 39,551,442.33 34,421,528.96 5,129,913.37
Public Works 8,628,210.11 4,075,272.06 4,059,275.97 15,996.09
Health and Welfare 13,138,598.00 7,198,886.74 6,692,510.20 506,376.54
Education 55,000.00 0.00 27,500.00 (27,500.00)
Parks, Recreation, Culture 12,891,101.54 6,612,279.13 5,701,257.65 911,021.48
Community Development 2,710,270.62 1,968,017.13 1,806,597.44 161,419.69
TOTAL EXPENDITURES 126,301,777.17 74,910,312.77 76,077,972.49 (1,167,659.72)(8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 144,168,408.70 81,260,593.17 87,776,088.59 (6,515,495.42)(9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (23,464,170.61)(15,547,527.50)(30,095,160.59)(14,547,633.09)
Fund Balance per General Ledger 47,779,681.81 45,137,985.18 2,641,696.63
Fund Balance Adjusted to reflect 32,232,154.31 15,042,824.59 17,189,329.72
Income Statement 2/29/24
`
44
(1)General Property Taxes FY24 FY23 Increase/Decrease
Real Estate Taxes 38,561,933 37,211,816 1,350,117
Public Services 1,265,378 1,552,954 (287,576)
Personal Property 34,943,111 35,545,083 (601,972)
Penalties and Interest 1,493,298 1,150,363 342,934
Credit Card Chgs./Delinq.Advertising 4,909 29,118 (24,209)
Adm.Fees For Liens&Distress 279,447 390,476 (111,029)
76,548,076 75,879,810 668,266
(2) Other Local Taxes
Local Sales and Use Tax 11,136,859.48 11,047,085.28 89,774.20
Communications Sales Tax 443,885.10 472,233.63 (28,348.53)
Utility Taxes 2,136,007.47 2,235,633.58 (99,626.11)
Business Licenses 7,681,276.24 6,795,191.85 886,084.39
Auto Rental Tax 162,090.40 141,794.87 20,295.53
Motor Vehicle Licenses Fees 498,725.98 491,912.19 6,813.79
Recordation Taxes 1,382,038.68 1,688,114.09 (306,075.41)
Meals Tax 3,970,904.03 3,906,241.55 64,662.48
Lodging Tax 750,333.23 803,153.30 (52,820.07)
Street Lights 11,385.68 10,925.89 459.79
Star Fort Fees 4,157.89 4,062.10 95.79
Total 28,177,664.18 27,596,348.33 581,315.85
(3)Permits&Privileges
Dog Licenses 14,830.00 21,776.00 (6,946.00)
Land Use Application Fees 7,175.00 9,900.00 (2,725.00)
Transfer Fees 2,258.77 2,295.22 (36.45)
Development Review Fees 442,694.34 359,765.71 82,928.63
Building Permits 954,974.82 1,169,171.08 (214,196.26) *1
2% State Fees 6,490.39 4,812.54 1,677.85
Electrical Permits 99,418.00 555,644.00 (456,226.00) *1
Plumbing Permits 14,367.00 19,825.88 (5,458.88)
Mechanical Permits 55,675.00 68,279.00 (12,604.00)
Sign Permits 5,025.00 4,025.00 1,000.00
Land Disturbance Permits 323,855.00 310,957.00 12,898.00 *1
Septic Haulers Permit 200.00 - 200.00
Institutional Inspections Permit 7,200.00 6,500.00 700.00
Sewage Installation License 300.00 - 300.00
Transfer Development Rights 2,900.00 1,400.00 1,500.00
Total 1,937,363.32 2,534,351.43 (596,988.11)
(4) Revenue from use of
Money 4,840,046.50 2,796,150.61 2,043,895.89
Property 478,222.61 86,428.50 391,794.11 *2
5,318,269.11 2,882,579.11 2,435,690.00
*1 Bartonsville Solar Permits issued 12/7/22 FY23.
*2 FY24 includes sale of Aylor $300,000.00
45
(5) Recovered Costs FY24 FY23 Increase/Decrease
2/29/2024 2/28/2023
Recovered Costs Treasurer's Office 18,621.00 74,376.00 (55,755.00)
Recovered Costs Social Services 39,992.04 31,728.02 8,264.02
Purchasing Rebate 181,891.83 184,640.27 (2,748.44)
Recovered Costs-IT/GIS 27,261.00 27,261.00 -
Recovered Cost Fire & Rescue Fee Recovery 452,307.71 397,172.35 55,135.36
Recovered Cost Fire Companies 179,067.19 177,389.17 1,678.02
Recovered Costs Sheriff 99,880.00 95,200.00 4,680.00
Recovered Cost FOIA 1,173.50 - 1,173.50
Reimbursement Circuit Court 5,136.96 5,335.14 (198.18)
Reimbursement Public Works 25.00 844.52 (819.52)
Clarke County Container Fees 43,478.89 50,781.69 (7,302.80)
City of Winchester Container Fees 37,198.60 47,624.74 (10,426.14)
Refuse Disposal Fees 69,117.83 96,124.19 (27,006.36)
Recycling Revenue 19,737.18 8,630.80 11,106.38
Container Fees Bowman Library 1,396.72 1,688.75 (292.03)
Restitution Other 2,240.27 786.84 1,453.43
Litter-Thon/Keep VA Beautiful Grant - 1,000.00 (1,000.00)
Reimb.of Expenses Gen.District Court 14,448.86 12,719.25 1,729.61
Gasoline Tax Refund-VPA 12,432.12 19,026.79 (6,594.67)
Reimb.Task Force 44,515.73 52,441.81 (7,926.08)
Westminster Canterbury Lieu of Tax 21,001.80 19,692.00 1,309.80
Reimb. Elections 500.00 1,954.34 (1,454.34)
Reimb. Street Signs 1,017.00 - 1,017.00
Labor-Gounds Maint-Fred.co.Schools 228,796.44 265,789.20 (36,992.76)
Comcast PEG Grant 48,354.50 56,066.50 (7,712.00)
Fire School Programs 5,504.00 4,250.00 1,254.00
Clerks Reimbursement to County 4,331.16 4,125.73 205.43
Reimb. Sheriff 28,625.69 12,192.97 16,432.72
Subtotal Recovered Costs 1,588,053.02 1,648,842.07 (60,789.05)
Proffers Fire Department 37,383.40 - 37,383.40
Proffers Other 150,000.00 - 150,000.00
Proffer Snowden Bridge 284,317.20 402,782.70 (118,465.50)
Proffer Madison Village 467,344.00 476,238.00 (8,894.00)
Proffer Freedom Manor - 5,750.00 (5,750.00)
Proffer The Village at Middletown 261,395.06 105,931.94 155,463.12
Proffer Newtown Landing - 88,349.95 (88,349.95)
Proffer Senseny Village 1,078,000.00 - 1,078,000.00
Proffer Winchester Landing 197,896.00 - 197,896.00
Abrams Chase Proffer 11,505.00 - 11,505.00
Subtotal Proffers 2,487,840.66 1,079,052.59 1,408,788.07
Grand Total 4,075,893.68 2,727,894.66 1,347,999.02
46
(6) Commonwealth Revenue FY24 FY23
2/29/2024 2/28/2023 Increase/Decrease
Motor Vehicle Carriers Tax 42,978.82 39,898.80 3,080.02
Mobile Home Titling Tax 130,023.00 136,137.40 (6,114.40)
P/P State Reimbursement 6,526,528.18 6,526,528.18 -
Shared Expenses Comm.Atty.416,085.49 382,356.76 33,728.73
Shared Expenses Sheriff 1,732,444.68 1,604,370.85 128,073.83
Shared Expenses Comm.of Rev.172,919.55 164,654.20 8,265.35
Shared Expenses Treasurer 141,982.99 128,243.45 13,739.54
Shared Expenses Clerk 347,112.33 331,641.47 15,470.86
Public Assistance Grants 3,887,484.13 3,669,512.93 217,971.20
Litter Control Grant 33,510.00 25,628.00 7,882.00
Emergency Services Fire Program 396,432.00 353,258.00 43,174.00
Other Revenue From The Commonwealth 1,726.17 1,049.49 676.68
Four-For-Life Funds 100,734.40 101,536.24 (801.84)
DMV Grant Funding 20,131.36 7,367.64 12,763.72
State Grant Emergency Services 72,670.53 133,736.79 (61,066.26)
Sheriff's State Grants 71,651.01 100,440.26 (28,789.25)
Parks State Grants 36,048.55 5,766.00 30,282.55
JJC Grant Juvenile Justice 96,270.00 98,520.00 (2,250.00)
Rent/Lease Payments 172,885.20 154,132.24 18,752.96
State Reimb.Economic Development - 5,000,000.00 (5,000,000.00) *1
Spay/Neuter Assistance-State 4,112.05 3,082.91 1,029.14
Wireless 911 Grant 207,186.40 177,661.54 29,524.86
State Forfeited Asset Funds 5,559.44 19,077.58 (13,518.14)
Victim Witness-Commonwealth Office 131,461.89 52,347.47 79,114.42
State Funds Communications Center 177,052.78 - 177,052.78
Forest Sustainability Funds - 1,645.62 (1,645.62)
Total 14,924,990.95 19,218,593.82 (4,293,602.87)
*1 FY23 VA Dept. of Commerce EDA Incentive for Airport Terminal Project
47
County of Frederick
General Fund
February 29, 2024
(7) Federal Revenue FY24 FY23 Increase/Decrease
Federal Forfeited Assets-DOJ 1,947.02 - 1,947.02
Housing Illegal Aliens-Federal 20,998.00 - 20,998.00
Federal Funds Sheriff 16,191.82 26,480.45 (10,288.63)
Federal Forfeited Assets Treasury 13,399.99 - 13,399.99
Total 52,536.83 26,480.45 26,056.38
(8) Expenditures
Expenditures increased $1.2 million. General Administration decreased $7.9 million and
reflects the $4.6 million PP Rebate and $5 million for the EDA Incentive Grant for the
Winchester Regional Airport Terminal Project in FY23. Public Safety increased $5.1
million and includes an increase of $921,148 in salaries and fringes for the Sheriff’s Office
and $1,204,808 for Fire and Rescue. Transfers Decreased $6,515,495.42. Chart below:
(9) Transfers Decreased $6,515,495.42 FY24 FY23 Increase/Decrease
Transfer to School Operating Fund 54,370,861.14 48,829,536.16 5,541,324.98 *1
Transfer to Debt Service Schools 9,038,459.00 9,038,459.00 -
Transfer to Transportation Fund - 7,988,875.00 (7,988,875.00)
Transfer to Debt Service County 1,528,934.50 1,503,770.39 25,164.11 *2
Transfer to School Operating Capital 877,282.00 1,023,546.00 (146,264.00) *3
Operational Transfers (280,860.97) (197,740.54) (83,120.43)
Reserve for Merit/COLA Increases 856.50 3,020.58 (2,164.08)
Reserve for Capital 15,434,981.00 19,586,622.00 (4,151,641.00) *4
Operational Contingency 290,080.00 - 290,080.00 *5
TOTAL 81,260,593.17 87,776,088.59 (6,515,495.42)
*1 C/F School Encumbrances FY24 $2,184,109.24 and $178,783.90 for C/F FY23 unrestricted
grant funds. Additionally, $52,007,968.00 for half of the School Operating. FY23 includes
$836,679.21 C/F Encumbrances, $266,148.45 unspent restricted funds and $47,726,708.50
for half of the School Operating.
*2 Payments include City of Winchester for Courtroom, Roof, and HVAC Projects, Millwood and
Roundhill F.D. , Public Safety Building and Animal Shelter.
*3 C/F FY23 unspent unobligated School Operating funds for the replacement of fire alarms at
5 locations $877,282.00.
*4 Capital Funding Policy per budget resolution from the General Fund to the BOS Capital Fund.
This calculation is the amount in the unreserved fund balance greater than 20% of the required
operating reserve. These excess funds are transferred to the Capital Fund.
*5 Transfer budgeted funds from contingency to radios per budget resolution.
48
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
February 29, 2024
ASSETS FY24 FY23 Increase
2/29/24 2/28/23 (Decrease)
Cash 12,158,423.35 11,621,446.78 536,976.57 *1
Receivable Arrears Pay Deferred 90,116.29 99,351.73 (9,235.44)
GL controls(est.rev/est.exp)(3,201,551.07)(1,199,961.74)(2,001,589.33)
TOTAL ASSETS 9,046,988.57 10,520,836.77 (1,473,848.20)
LIABILITIES
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 3,491,214.66 237,107.84
EQUITY
Fund Balance
Reserved
Encumbrances 266,773.04 221,260.60 45,512.44
Undesignated
Fund Balance 5,051,893.03 6,808,361.51 (1,756,468.48)*2
TOTAL EQUITY 5,318,666.07 7,029,622.11 (1,710,956.04)
TOTAL LIABILITY & EQUITY 9,046,988.57 10,520,836.77 (1,473,848.20)
NOTES:
*1 Cash increased $536,976.57. Refer to the following page for comparative statement of revenue,
expenditures and changes in fund balance.
*2 Fund balance decreased $1,756,468.48. The beginning balance was $8,232,884.88 and includes adjusting
entries, budget controls($1,911,500), emergency replacement of the security system($1,115,808), and the
year to date revenue less expenditures of ($153,683.85).
Current Unrecorded Accounts Receivable-FY24
Prisoner Billing 23,752.10
Compensation Board Reimbursement 2/24 738,948.62
Total 762,700.72
49
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
February 29, 2024
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY24 FY23
REVENUES:2/29/24 2/28/23 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 226.06 299.54 (73.48)
Interest 10,000.00 239,993.76 114,984.64 125,009.12
Salvage and Surplus 10,300.00 10,300.00 10,300.00
Supervision Fees 42,974.00 12,879.00 14,323.62 (1,444.62)
Drug Testing Fees - 30.00 390.00 (360.00)
Work Release Fees 328,000.00 178,451.85 185,901.89 (7,450.04)
Federal Bureau Of Prisons 0.00 935.00 1,100.00 (165.00)
Local Contributions 8,367,458.00 6,275,593.50 6,825,633.75 (550,040.25)
Miscellaneous 18,000.00 13,617.09 14,356.14 (739.05)
Phone Commissions 555,000.00 353,396.20 315,179.60 38,216.60
Food & Staff Reimbursement 68,000.00 62,404.88 40,313.56 22,091.32
Elec.Monitoring Part.Fees 40,000.00 28,536.17 3,634.21 24,901.96
Share of Jail Cost Commonwealth 1,379,774.00 628,000.10 651,064.49 (23,064.39)
Medical & Health Reimb.40,000.00 25,583.24 28,070.79 (2,487.55)
Shared Expenses CFW Jail 7,795,344.00 4,515,174.00 3,919,133.19 596,040.81
State Grants 507,827.00 426,295.00 174,063.00 252,232.00
DOC Medical Reimb.0.00 0.00 1,098.40 (1,098.40)
Local Offender Probation 411,727.00 214,698.00 197,015.00 17,683.00
Pretrial Expansion Grant 349,350.00 173,127.00 130,177.00 42,950.00
Transfer Funds/CARES/ARPA 0.00 0.00
Transfer From General Fund 7,110,636.00 5,332,977.00 5,444,064.75 (111,087.75)
TOTAL REVENUES 27,034,390.00 18,492,217.85 18,060,803.57 431,414.28
EXPENDITURES:30,502,714.11 18,645,901.70 15,532,729.13 3,113,172.57
Excess(Deficiency)of revenues over
expenditures (3,468,324.11)(153,683.85)2,528,074.44 (2,681,758.29)
FUND BALANCE PER GENERAL LEDGER 5,205,576.88 4,280,287.07 925,289.81
Fund Balance Adjusted To Reflect 5,051,893.03 6,808,361.51 (1,756,468.48)
Income Statement 2/29/24
50
County of Frederick
Fund 12 Landfill
February 29, 2024
FY24 FY23 Increase
ASSETS 2/29/24 2/28/23 (Decrease)
Cash 42,900,685.75 42,903,280.74 (2,594.99)
Receivables:
Accounts Receivable 0.00 124,242.36 (124,242.36)
Fees 788,026.15 687,585.78 100,440.37 *1
Receivable Arrears Pay Deferred 15,314.30 15,314.30 0.00
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)(3,434,222.00)(6,337,912.58) 2,903,690.58
TOTAL ASSETS 63,371,828.38 60,494,534.78 2,877,293.60
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 0.00 124,242.36 (124,242.36)
Accrued Wages Payable 64,353.42 57,194.70 7,158.72
TOTAL LIABILITIES 16,429,187.67 15,361,925.73 1,060,103.22
EQUITY
Fund Balance
Reserved:
Encumbrances 0.00 722,787.84 (722,787.84)*3
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00
Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated
Fund Balance 37,084,198.71 34,551,379.21 2,532,819.50 *4
TOTAL EQUITY 46,942,640.71 45,132,609.05 2,532,819.50
TOTAL LIABILITY AND EQUITY 63,371,828.38 60,494,534.78 2,877,293.60
NOTES:
*1 Landfill receivable fees increased $100,440.37. Landfill fees at 2/24 were $743,936.68 compared to $682,536.89
at 2/23 for an increase of $61,399.79. Delinquent fees at 2/24 were $107,436.90 compared to $56,390.56 at 2/23
for an increase of $51,046.34.
*2 Remediation increased $1,179,873.21 and includes $705,604.00 for post closure and $474,269.21 Interest.
*3 There were no encumbraces at 2/29/24.
*4 Fund balance increased $2,532,819.50. The beginning balance was $38,676,291.32 and includes adjusting
entries, budget controls for FY24($583,247.00). C/F FY23($406,036.00) engineering costs for ongoing projects
C/F FY23($179,389) unspent funds for gas treatment skid maintenance, C/F FY23($2,265,550.00) unspent funds
for the delayed diversion channel project and $1,842,129.39 year to date revenue less expenses.
51
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceFebruary 29, 2024
FUND 12 LANDFILL FY24 FY23 YTD
REVENUES 2/29/24 2/28/23 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 7,733.79 3,259.27 4,474.52
Interest on Bank Deposits 300,000.00 1,143,099.65 539,653.78 603,445.87
Salvage and Surplus 140,000.00 132,584.27 116,640.42 15,943.85
Sanitary Landfill Fees 8,182,000.00 5,242,265.77 5,233,888.21 8,377.56
Charges to County 0.00 407,702.85 428,463.90 (20,761.05)
Charges to Winchester 0.00 157,541.52 149,489.47 8,052.05
Tire Recycling 262,400.00 190,149.01 251,150.35 (61,001.34)
Reg.Recycling Electronics 80,000.00 22,805.01 26,480.00 (3,674.99)
Greenhouse Gas Credit Sales 10,000.00 61,172.24 0.00 61,172.24
Miscellaneous 0.00 27,970.00 8,739.00 19,231.00
Refunds Other 0.00 825.00 14,943.88 (14,118.88)
Renewable Energy Credits 189,216.00 108,540.00 57,060.00 51,480.00
Landfill Gas To Electricity 504,576.00 257,655.06 355,778.91 (98,123.85)
0.00
TOTAL REVENUES 9,668,192.00 7,760,044.17 7,185,547.19 574,496.98
Operating Expenditures 7,801,864.00 2,810,524.77 3,049,834.14 (239,309.37)
Capital Expenditures 5,300,550.00 3,107,390.01 360,375.00 2,747,015.01
TOTAL Expenditures 13,102,414.00 5,917,914.78 3,410,209.14 2,507,705.64
Excess(defiency)of revenue over
expenditures (3,434,222.00)1,842,129.39 3,775,338.05 (1,933,208.66)
Fund Balance Per General Ledger 35,242,069.32 30,776,041.16 4,466,028.16
FUND BALANCE ADJUSTED 37,084,198.71 34,551,379.21 2,532,819.50
52
County of Frederick
General Fund
.March 31, 2024
ASSETS FY24 FY23 Increase
3/31/24 3/31/23 (Decrease)
Cash and Cash Equivalents 42,032,633.86 32,692,373.67 9,340,260.19 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables:
Receivable Arrears Pay Deferred 316,120.32 377,851.20 (61,730.88)
Taxes, Commonwealth,Reimb.P/P 11,160,937.54 10,474,052.18 686,885.36
Streetlights 888.48 763.61 124.87
Miscellaneous Charges 48,981.06 20,587.05 28,394.01
Prepaid Postage 2,460.74 4,955.22 (2,494.48)
GL controls (est.rev / est. exp)(18,677,306.88)(27,995,566.30)9,318,259.42 (1) Attached
TOTAL ASSETS 34,886,270.12 15,576,571.63 19,309,698.49
LIABILITIES
Accrued Wages Payable 1,775,293.66 1,611,803.87 163,489.79
Performance Bonds Payable 1,306,770.97 1,457,162.03 (150,391.06)
Taxes Collected in Advance 382,309.22 748,071.22 (365,762.00)*B
Deferred Revenue 11,191,680.32 10,550,303.70 641,376.62 *C
TOTAL LIABILITIES 14,656,054.17 14,367,340.82 288,713.35
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 4,796,988.02 2,411,944.41 2,385,043.61 (2) Attached
Conservation Easement 4,779.85 4,779.85 0.00
Peg Grant 426,500.44 536,383.58 (109,883.14)
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 1,387,401.98 1,341,126.42 46,275.56
Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 9,132,140.01 7,600,200.67 1,531,939.34 (3) Attached
Parks Reserve 192,036.04 132,668.69 59,367.35
E-Summons Funds 180,598.29 179,554.75 1,043.54
VDOT Revenue Sharing 0.00 436,270.00 (436,270.00)*D
Undesignated Adjusted Fund Balance 2,500,449.56 (12,631,918.70)15,132,368.26 (4) Attached
TOTAL EQUITY 20,230,215.95 1,209,230.81 19,020,985.14
TOTAL LIAB. & EQUITY 34,886,270.12 15,576,571.63 19,309,698.49
NOTES:
*A Cash increase includes increases in revenue and fund balance and decreases in expenditures and transfers.
(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.
*D Transferred to Transportation Fund for Renaissance.
53
BALANCE SHEET
(1) GL Controls FY24 FY23 Inc/(Decrease)
Estimated Revenue 247,006,015 237,843,193 9,162,823
Appropriations (138,202,017) (137,863,403) (338,614)
Est. Transfers to Other Funds (132,278,293) (130,387,300) (1,890,993)
Encumbrances 4,796,988 2,411,944 2,385,044
Total (18,677,307) (27,995,566) 9,318,259
(1) General Fund Purchse Orders 3/31/24
Amount
County Office Buildings 9,950.00 Rooftop Air Handler Unit Access Platform CAB
278,972.92 70 Ton High Efficiency Trane Roof Top Unit CAB
426,750.00 Replacement HVAC Control System PSB
9,840.00 Integrate(6) Carrier RTU's To Trane Control System
300,018.00 Replace Garage Bay Floor Millwood Fire Station
Fire and Rescue 16,399.91 Interactive Display and (6) Lenovo Lap Tops & Docks
150,536.62 Uniforms
1,063,868.00 (2) All Poly 3,000 Gallon Tankers
34,752.32 Emergency Lighting
800,482.00 (2) 2023 Horton Ambulances F-550
116,854.34 Stryker Items
49,980.00 (51) Diesel Exhaust Filtration Systems
55,773.00 Hose, Pump, Aerial and Ground Ladder Testing
8,450.00 SCBA Mask Covers
20,785.00 Pierce Enforcer Fire Engine
9,830.72 Stryker Items
8,088.69 (3) MultiRAE Lights
Inspections 66,089.32 (2) 2024 Ford Broncos
12,175.00 HP SD Pro 2 Scanner
Parks and Recreation 7,397.33 Clearbrook Pool Pump Motor
32,294.65 Uniforms and Shirts
17,899.00 Clearbrook Park Ashalt Path Paving
43,931.84 (2) John Deere Gator Utility
9,841.39 (2) Diving Boards
9,400.00 Seed/Sports Blend
22,459.50 Glue Laminate Structure Shelter Sherando Park
16,855.00 Sherando Pickleball Court Fencing
47,881.00 Sherando Pickleball Courts
164.65 Envelopes
5,355.82 Spring Race Awards
6,064.98 Siding for Clearbrook Park Bath House
9,700.00 Sherando Pool Bath House Paint
Sheriff 35,309.09 Body Armour and Carriers
65,160.51 Ammunition
6,448.00 Dry Suits for Diving
126,282.61 Uplifting (13) New Vehicles with Equipment
319,485.00 (7) Vehicles
88,007.70 (2) Vehicles
451,639.72 Upfitting (30) Vehicles
28,792.94 (2) Pole Cameras Mini's & 100Ah Pole Mounted Battery Pack
Treasurer 7,021.45 Envelopes
Total 4,796,988.02 0
Designated
(3)Proffer Information Other
SCHOOLS PARKS FIRE & RESCUE Projects TOTAL
Balance 3/31/2024 6,988,931.74 211,861.11 247,364.02 1,683,983.14 9,132,140.01
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 3/31/24 47,768,439.52
Revenue 3/24 150,810,669.36
Expenditures 3/24 (84,226,684.27)
Transfers 3/24 (111,851,975.05)
Ending Balance 3/31/24 2,500,449.56
54
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
March 31, 2024
FY24 FY23 YTD
REVENUES: 3/31/24 3/31/23 Actual
Appropriated Actual Actual Variance
General Property Taxes 160,510,000.00 78,243,954.57 78,285,040.99 (41,086.42)(1)
Other local taxes 52,354,691.00 33,343,596.93 32,615,179.28 728,417.65 (2)
Permits & Privilege fees 2,425,205.00 2,791,339.04 2,695,539.11 95,799.93 (3)
Revenue from use of money
and property 2,849,800.00 6,294,375.41 3,706,795.13 2,587,580.28 (4)
Charges for Services 4,749,694.00 2,538,549.76 2,333,645.78 204,903.98
Miscellaneous 599,924.15 624,608.08 952,515.63 (327,907.55)
Recovered Costs 2,122,704.00 1,624,985.67 1,712,672.16 (87,686.49)(5)
Proffers 0.00 2,515,124.54 1,186,438.79 1,328,685.75 (5)
Intergovernmental:
Commonwealth 13,943,392.40 16,097,511.32 20,315,441.92 (4,217,930.60)(6)
Federal 768,118.00 54,137.33 30,952.49 23,184.84 (7)
Transferred from County Capital 6,682,486.71 6,682,486.71 0.00 6,682,486.71
TOTAL REVENUES 247,006,015.26 150,810,669.36 143,834,221.28 6,976,448.08
EXPENDITURES:
General Administration 19,547,085.50 14,487,962.79 22,235,403.36 (7,747,440.57)
Judicial Administration 3,857,725.06 2,473,211.66 2,419,113.56 54,098.10
Public Safety 65,493,910.63 45,415,316.65 39,832,654.15 5,582,662.50
Public Works 8,628,210.11 4,570,546.16 4,718,687.75 (148,141.59)
Health and Welfare 13,138,598.00 7,988,261.67 7,444,538.51 543,723.16
Education 55,000.00 0.00 27,500.00 (27,500.00)
Parks, Recreation, Culture 12,891,101.54 7,181,621.00 6,178,595.57 1,003,025.43
Community Development 2,710,270.62 2,109,764.34 1,941,351.12 168,413.22
TOTAL EXPENDITURES 126,321,901.46 84,226,684.27 84,797,844.02 (571,159.75)(8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 144,158,408.70 111,851,975.05 116,788,278.29 (4,936,303.24)(9)
Excess (deficiency)of revenues & other
sources over expenditures
& other uses (23,474,294.90)(45,267,989.96)(57,751,901.03)(12,483,911.07)
Fund Balance per General Ledger 47,768,439.52 45,119,982.33 2,648,457.19
Fund Balance Adjusted to reflect 2,500,449.56 (12,631,918.70)15,132,368.26
Income Statement 3/31/24
`
55
(1)General Property Taxes FY24 FY23 Increase/Decrease
Real Estate Taxes 38,654,011 37,511,597 1,142,414
Public Services 1,265,378 1,552,954 (287,576)
Personal Property 36,320,686 37,371,769 (1,051,083)
Penalties and Interest 1,663,965 1,424,704 239,261
Credit Card Chgs./Delinq.Advertising 1,711 20,332 (18,621)
Adm.Fees For Liens&Distress 338,204 403,685 (65,481)
78,243,955 78,285,041 (41,087)
(2) Other Local Taxes
Local Sales and Use Tax 12,702,353.33 12,675,793.90 26,559.43
Communications Sales Tax 518,168.60 548,537.63 (30,369.03)
Utility Taxes 2,504,674.76 2,606,626.40 (101,951.64)
Business Licenses 9,837,950.22 8,882,327.06 955,623.16
Auto Rental Tax 175,823.19 165,051.41 10,771.78
Motor Vehicle Licenses Fees 599,001.79 566,736.22 32,265.57
Recordation Taxes 1,614,364.53 1,838,089.46 (223,724.93)
Meals Tax 4,545,299.97 4,432,685.37 112,614.60
Lodging Tax 830,417.29 884,343.84 (53,926.55)
Street Lights 11,385.36 10,925.89 459.47
Star Fort Fees 4,157.89 4,062.10 95.79
Total 33,343,596.93 32,615,179.28 728,417.65
(3)Permits&Privileges
Dog Licenses 19,119.00 24,606.00 (5,487.00)
Land Use Application Fees 7,175.00 10,000.00 (2,825.00)
Transfer Fees 2,515.27 2,540.02 (24.75)
Development Review Fees 526,044.34 350,067.71 175,976.63
Building Permits 1,351,857.47 1,264,532.56 87,324.91 *1
2% State Fees 20,997.96 7,243.94 13,754.02
Electrical Permits 401,540.00 572,215.00 (170,675.00) *1
Plumbing Permits 20,303.00 21,706.88 (1,403.88)
Mechanical Permits 65,535.00 77,001.00 (11,466.00)
Sign Permits 5,615.00 4,375.00 1,240.00
Land Disturbance Permits 358,237.00 352,001.00 6,236.00 *1
Septic Haulers Permit 400.00 - 400.00
Institutional Inspections Permit 8,500.00 7,550.00 950.00
Sewage Installation License 300.00 300.00 -
Transfer Development Rights 3,200.00 1,400.00 1,800.00
Total 2,791,339.04 2,695,539.11 95,799.93
(4) Revenue from use of
Money 5,800,682.63 3,612,861.24 2,187,821.39
Property 493,692.78 93,933.89 399,758.89 *2
6,294,375.41 3,706,795.13 2,587,580.28
*1 Bartonsville Solar Permits issued 12/7/22 FY23.
*2 FY24 includes sale of Aylor $300,000.00
56
(5) Recovered Costs FY24 FY23 Increase/Decrease
3/31/2024 3/31/2023
Recovered Costs Treasurer's Office 18,621.00 74,376.00 (55,755.00)
Recovered Costs Social Services 41,268.54 41,267.24 1.30
Purchasing Rebate 181,891.83 184,640.27 (2,748.44)
Recovered Costs-IT/GIS 27,261.00 27,261.00 -
Recovered Cost Fire & Rescue Fee Recovery 452,307.71 397,172.35 55,135.36
Recovered Cost Fire Companies 179,067.19 177,389.17 1,678.02
Recovered Costs Sheriff 108,280.00 107,200.00 1,080.00
Recovered Cost FOIA 1,736.75 - 1,736.75
Reimbursement Circuit Court 5,846.44 5,995.57 (149.13)
Reimbursement Public Works 25.00 844.52 (819.52)
Clarke County Container Fees 49,374.83 55,778.53 (6,403.70)
City of Winchester Container Fees 40,930.84 51,518.79 (10,587.95)
Refuse Disposal Fees 75,914.03 103,463.16 (27,549.13)
Recycling Revenue 19,737.18 8,630.80 11,106.38
Restitution Sheriff 354.70
Container Fees Bowman Library 1,550.13 1,980.95 (430.82)
Restitution Other 2,264.55 786.84 1,477.71
Litter-Thon/Keep VA Beautiful Grant - 1,000.00 (1,000.00)
Reimb.of Expenses Gen.District Court 16,465.54 14,323.76 2,141.78
Gasoline Tax Refund-VPA 12,432.12 19,026.79 (6,594.67)
Reimb.Task Force 50,796.93 58,840.51 (8,043.58)
Westminster Canterbury Lieu of Tax 21,001.80 19,692.00 1,309.80
Reimb. Elections 500.00 11,382.51 (10,882.51)
Reimb. Street Signs 1,017.00 - 1,017.00
Labor-Gounds Maint-Fred.co.Schools 228,796.44 272,652.20 (43,855.76)
Comcast PEG Grant 48,354.50 56,066.50 (7,712.00)
Fire School Programs 5,560.00 4,250.00 1,310.00
Clerks Reimbursement to County 4,940.03 4,566.93 373.10
Reimb. Sheriff 29,044.29 12,211.07 16,833.22
Subtotal Recovered Costs 1,624,985.67 1,712,672.16 (87,686.49)
Proffers Fire Department 37,383.40 - 37,383.40
Proffers Other 150,000.00 - 150,000.00
Proffer Snowden Bridge 284,317.20 450,168.90 (165,851.70)
Proffer Madison Village 467,344.00 476,238.00 (8,894.00)
Proffer Freedom Manor - 5,750.00 (5,750.00)
Proffer The Village at Middletown 275,030.94 194,281.89 80,749.05
Proffer Newtown Landing - - -
Proffer Senseny Village 1,078,000.00 60,000.00 1,018,000.00
Proffer Winchester Landing 211,544.00 - 211,544.00
Abrams Chase Proffer 11,505.00 - 11,505.00
Subtotal Proffers 2,515,124.54 1,186,438.79 1,328,685.75
Grand Total 4,140,110.21 2,899,110.95 1,240,999.26
57
(6) Commonwealth Revenue FY24 FY23
3/31/2024 3/31/23 Increase/Decrease
Motor Vehicle Carriers Tax 42,978.82 39,898.80 3,080.02
Mobile Home Titling Tax 130,023.00 136,137.40 (6,114.40)
P/P State Reimbursement 6,526,528.18 6,526,528.18 -
Shared Expenses Comm.Atty.481,063.82 438,986.03 42,077.79
Shared Expenses Sheriff 2,359,232.56 2,178,544.96 180,687.60
Shared Expenses Comm.of Rev.195,971.87 188,784.28 7,187.59
Shared Expenses Treasurer 164,831.87 147,195.41 17,636.46
Shared Expenses Clerk 393,707.09 376,745.02 16,962.07
Public Assistance Grants 4,241,597.63 4,001,289.16 240,308.47
Litter Control Grant 33,510.00 25,628.00 7,882.00
Emergency Services Fire Program 396,432.00 353,258.00 43,174.00
Other Revenue From The Commonwealth 1,862.89 1,143.33 719.56
Four-For-Life Funds 100,734.40 101,536.24 (801.84)
DMV Grant Funding 20,131.36 7,367.64 12,763.72
State Grant Emergency Services 72,670.53 133,736.79 (61,066.26)
Sheriff's State Grants 72,405.01 100,440.26 (28,035.25)
Parks State Grants 36,048.55 5,766.00 30,282.55
JJC Grant Juvenile Justice 96,270.00 98,520.00 (2,250.00)
Rent/Lease Payments 175,728.90 173,398.77 2,330.13
State Reimb.Economic Development - 5,000,000.00 (5,000,000.00) *1
Spay/Neuter Assistance-State 4,112.05 3,082.91 1,029.14
Wireless 911 Grant 237,431.75 201,736.99 35,694.76
State Forfeited Asset Funds 5,724.37 21,724.66 (16,000.29)
Victim Witness-Commonwealth Office 131,461.89 52,347.47 79,114.42
State Funds Communications Center 177,052.78 - 177,052.78
Forest Sustainability Funds - 1,645.62 (1,645.62)
Total 16,097,511.32 20,315,441.92 (4,217,930.60)
*1 FY23 VA Dept. of Commerce EDA Incentive for Airport Terminal Project
58
County of Frederick
General Fund
March 31, 2024
(7) Federal Revenue FY24 FY23 Increase/Decrease
Federal Forfeited Assets-DOJ 1,947.02 - 1,947.02
Housing Illegal Aliens-Federal 20,998.00 - 20,998.00
Federal Funds Sheriff 17,792.32 30,952.49 (13,160.17)
Federal Forfeited Assets Treasury 13,399.99 - 13,399.99
Total 54,137.33 30,952.49 23,184.84
(8) Expenditures
Expenditures decreased $571,160.00. General Administration decreased $7.7 million and
reflects the $4.6 million PP Rebate and $5 million for the EDA Incentive Grant for the
Winchester Regional Airport Terminal Project in FY23. Public Safety increased $5.6
million and includes an increase of $1,056,136 in salaries and fringes for the Sheriff’s Office
and $1,376,854 for Fire and Rescue. Parks and Recreation increased $1 million and includes
$363,277 for playground equipment replacement, (3) vehicles totaling $101,340, (6) mowers
for $205,998, a sprayer rig at $45,763, and (2) water slides totaling $119,900. Transfers decreased
$4,936,303.24. Chart below:
(9) Transfers Decreased $4,936,303.24 FY24 FY23 Increase/Decrease
Transfer to School Operating Fund 80,374,845.14 72,692,890.41 7,681,954.73 *1
Transfer to Debt Service Schools 13,557,688.50 13,557,688.50 -
Transfer to Transportation Fund - 7,988,875.00 (7,988,875.00)
Transfer to Debt Service County 1,528,934.50 1,891,220.40 (362,285.90) *2
Transfer to School Operating Capital 877,282.00 1,023,546.00 (146,264.00) *3
Operational Transfers (212,843.34) (118,115.59) (94,727.75)
Reserve for Merit/COLA Increases 1,007.25 3,325.04 (2,317.79)
Reserve for Capital 15,434,981.00 19,586,622.00 (4,151,641.00) *4
Operational Contingency 290,080.00 162,226.53 127,853.47 *5
TOTAL 111,851,975.05 116,788,278.29 (4,936,303.24)
*1 C/F School Encumbrances FY24 $2,184,109.24 and $178,783.90 for C/F FY23 unrestricted
grant funds. Additionally, $78,011,952.00 for 75% of the School Operating. FY23 includes
$836,679.21 C/F Encumbrances and $266,148.45 unspent restricted funds and $71,590,062.75
for 75% of the School Operating.
*2 Payments include City of Winchester for Courtroom, Roof, and HVAC Projects, Millwood and
Roundhill F.D. , Public Safety Building and Animal Shelter.
*3 C/F FY23 unspent unobligated School Operating funds for the replacement of fire alarms at
5 locations $877,282.00.
*4 Capital Funding Policy per budget resolution from the General Fund to the BOS Capital Fund.
This calculation is the amount in the unreserved fund balance greater than 20% of the required
operating reserve. These excess funds are transferred to the Capital Fund.
*5 Transfer budgeted funds from contingency to radios per budget resolution.
59
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
March 31, 2024
ASSETS FY24 FY23 Increase
3/31/24 3/31/23 (Decrease)
Cash 14,161,790.79 14,284,869.69 (123,078.90)*1
Receivable Arrears Pay Deferred 88,418.65 99,351.73 (10,933.08)
GL controls(est.rev/est.exp)(3,146,242.15)(1,050,547.36)(2,095,694.79)
TOTAL ASSETS 11,103,967.29 13,333,674.06 (2,229,706.77)
LIABILITIES
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 3,491,214.66 237,107.84
EQUITY
Fund Balance
Reserved
Encumbrances 322,081.96 370,674.98 (48,593.02)
Undesignated
Fund Balance 7,053,562.83 9,471,784.42 (2,418,221.59)*2
TOTAL EQUITY 7,375,644.79 9,842,459.40 (2,466,814.61)
TOTAL LIABILITY & EQUITY 11,103,967.29 13,333,674.06 (2,229,706.77)
NOTES:
*1 Cash decreased $123,078.90. Refer to the following page for compatarive statement of revenue,
expenditures and changes in fund balance.
*2 Fund balance decreased $2,418,221.59. The beginning balance was $8,232,884.88 and includes adjusting
entries, budget controls($1,911,500), emergency replacement of the security system($1,115,808), and the
year to date revenue less expenditures of $1,847,985.95.
Current Unrecorded Accounts Receivable-FY24
Prisoner Billing 25,992.34
Compensation Board Reimbursement 3/24 726,556.38
Total 752,548.72
60
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
March 31, 2024
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY24 FY23
REVENUES:3/31/24 3/31/23 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 277.28 373.30 (96.02)
Interest 10,000.00 240,019.32 115,009.38 125,009.94
Salvage and Surplus 10,300.00 10,300.00 10,300.00
Supervision Fees 42,974.00 16,259.00 17,327.75 (1,068.75)
Drug Testing Fees - 30.00 480.00 (450.00)
Work Release Fees 328,000.00 204,444.19 208,651.14 (4,206.95)
Federal Bureau Of Prisons 0.00 2,310.00 1,100.00 1,210.00
Local Contributions 8,367,458.00 8,241,698.50 9,100,845.00 (859,146.50)
Miscellaneous 18,000.00 14,947.29 16,009.17 (1,061.88)
Phone Commissions 555,000.00 391,612.80 391,612.80 0.00
Food & Staff Reimbursement 68,000.00 69,360.95 45,106.09 24,254.86
Elec.Monitoring Part.Fees 40,000.00 28,536.17 7,730.83 20,805.34
Share of Jail Cost Commonwealth 1,379,774.00 628,000.10 651,064.49 (23,064.39)
Medical & Health Reimb.40,000.00 29,615.12 30,533.86 (918.74)
Shared Expenses CFW Jail 7,795,344.00 5,253,914.72 4,556,301.24 697,613.48
State Grants 507,827.00 426,295.00 174,063.00 252,232.00
DOC Medical Reimb.0.00 0.00 1,098.40 (1,098.40)
Local Offender Probation 411,727.00 214,698.00 197,015.00 17,683.00
Pretrial Expansion Grant 349,350.00 173,127.00 130,177.00 42,950.00
Transfer Funds/CARES/ARPA 0.00 0.00
Transfer From General Fund 7,110,636.00 7,110,636.00 7,258,753.00 (148,117.00)
TOTAL REVENUES 27,034,390.00 23,056,081.44 22,903,251.45 152,829.99
EXPENDITURES:30,502,714.11 21,208,095.49 17,711,754.10 3,496,341.39
Excess(Deficiency)of revenues over
expenditures (3,468,324.11)1,847,985.95 5,191,497.35 (3,343,511.40)
FUND BALANCE PER GENERAL LEDGER 5,205,576.88 4,280,287.07 925,289.81
Fund Balance Adjusted To Reflect 7,053,562.83 9,471,784.42 (2,418,221.59)
Income Statement 3/31/24
61
County of Frederick
Fund 12 Landfill
March 31, 2024
FY24 FY23 Increase
ASSETS 3/31/24 3/31/23 (Decrease)
Cash 43,317,358.50 43,427,646.72 (110,288.22)
Receivables:
Accounts Receivable 60,620.84 - 60,620.84
Fees 871,054.95 804,516.49 66,538.46 *1
Receivable Arrears Pay Deferred 15,314.30 15,314.30 0.00
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 68,580,933.25 64,477,807.18 4,103,126.07
Accumulated Depreciation (43,320,450.41)(41,291,783.00) (2,028,667.41)
GL controls(est.rev/est.exp)(3,434,222.00)(6,343,748.42) 2,909,526.42
TOTAL ASSETS 66,006,609.43 61,005,753.27 5,000,856.16
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 60,620.84 0.00 60,620.84
Accrued Wages Payable 64,353.42 57,194.70 7,158.72
TOTAL LIABILITIES 16,489,808.51 15,237,683.37 1,244,966.42
EQUITY
Fund Balance
Reserved:
Encumbrances 0.00 716,952.00 (716,952.00)*3
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00
Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated
Fund Balance 39,658,358.92 35,192,675.90 4,465,683.02 *4
TOTAL EQUITY 49,516,800.92 45,768,069.90 4,465,683.02
TOTAL LIABILITY AND EQUITY 66,006,609.43 61,005,753.27 5,000,856.16
NOTES:
*1 Landfill receivable fees increased $66,538.96. Landfill fees at 3/24 were $820,359.56 compared to $789,433.78
at 3/23 for an increase of $30,925.78. Delinquent fees at 3/24 were $101,051.79 compared to $62,306.57
at 3/23 for an increase of $38,745.22.
*2 Remediation increased $1,179,873.21 and includes $705,604.00 for post closure and $474,269.21 Interest.
*3 There were no encumbrances at 3/31/24.
*4 Fund balance increased $4,465,683.02. The beginning balance was $40,750,749.98 and includes adjusting
entries, budget controls for FY24($583,247.00). C/F FY23($406,036.00) engineering costs for ongoing projects
C/F FY23($179,389) unspent funds for gas treatment skid maintenance, C/F FY23($2,265,550.00) unspent funds
for the delayed diversion channel project and $2,341,830.94 year to date revenue less expenses.
62
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceMarch 31, 2024
FUND 12 LANDFILL FY24 FY23 YTD
REVENUES 3/31/24 3/31/23 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 8,100.21 3,385.55 4,714.66
Interest on Bank Deposits 300,000.00 1,217,636.12 592,160.35 625,475.77
Salvage and Surplus 140,000.00 140,861.03 140,374.11 486.92
Sanitary Landfill Fees 8,182,000.00 5,981,804.15 5,926,939.62 54,864.53
Charges to County 0.00 460,668.73 479,848.41 (19,179.68)
Charges to Winchester 0.00 175,367.74 180,601.15 (5,233.41)
Tire Recycling 262,400.00 208,348.01 280,058.21 (71,710.20)
Reg.Recycling Electronics 80,000.00 25,680.01 30,105.00 (4,424.99)
Greenhouse Gas Credit Sales 10,000.00 61,172.24 93,935.93 (32,763.69)
Miscellaneous 0.00 27,970.00 8,739.00 19,231.00
Refunds Other 0.00 825.00 14,943.88 (14,118.88)
Renewable Energy Credits 189,216.00 108,540.00 87,330.00 21,210.00
Landfill Gas To Electricity 504,576.00 285,358.54 376,625.64 (91,267.10)
0.00
TOTAL REVENUES 9,668,192.00 8,702,331.78 8,215,046.85 487,284.93
Operating Expenditures 7,801,864.00 3,253,110.83 3,432,201.27 (179,090.44)
Capital Expenditures 5,300,550.00 3,107,390.01 366,210.84 2,741,179.17
TOTAL Expenditures 13,102,414.00 6,360,500.84 3,798,412.11 2,562,088.73
Excess(defiency)of revenue over
expenditures (3,434,222.00)2,341,830.94 4,416,634.74 (2,074,803.80)
Fund Balance Per General Ledger 37,316,527.98 30,776,041.16 6,540,486.82
FUND BALANCE ADJUSTED 39,658,358.92 35,192,675.90 4,465,683.02
63
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides General Fund Transfer Reports for February and March
2024.
Attachments:
Feb 2024 Transfers.pdf
March 2024 Transfers.pdf
64
BUDGET TRANSFERS FEBRUARY 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
2/7/2024 JUVENILE AND DOMESTIC COURT TRANSFER FUNDS TO COVER DEFICIT 2105 5801 000 000 (158.00)
JUVENILE AND DOMESTIC COURT 2105 5411 000 000 158.00
2/9/2024 ANIMAL SHELTER SUPPLEMENT LINE ITEM FOR THE REMAINDER OF FY2024 4305 3004 000 003 (3,000.00)
ANIMAL SHELTER 4305 5405 000 000 3,000.00
2/9/2024 REFUSE COLLECTION TOOL BOX FOR 2024 TRUCK 4203 3010 000 000 (1,000.00)
REFUSE COLLECTION 4203 5408 000 000 1,000.00
2/16/2024 FIRE AND RSCUE ALADTEC SOFTWARE RENEWAL RECLASS 3505 5411 000 000 (14,276.00)
FIRE AND RSCUE 3505 9005 000 000 14,276.00
2/20/2024 CLERK OF THE CIRCUIT COURT TRANSFER FUNDS TO COVER AUDIT 2106 3006 000 000 (349.74)
CLERK OF THE CIRCUIT COURT 2106 5801 000 000 349.74
2/20/2024 CLERK OF THE CIRCUIT COURT TO COVER COST PAID IN LINE ITEM 2106 3006 000 000 (345.00)
CLERK OF THE CIRCUIT COURT 2106 5801 000 000 345.00
2/20/2024 INFORMATION TECHNOLOGY INVOICE FOR LICENSING DIGITAL PERSONA RECLASS 1220 3005 000 000 (1,895.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 1,895.00
2/20/2024 INFORMATION TECHNOLOGY PAY INVOICE FOR NEOGOV SUBSCRIPTION RECLASS 1220 3005 000 000 (5,670.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 5,670.00
2/20/2024 HUMAN RESOURCES COVER SUBSCRIPTIONS RECLASS 1203 3010 000 000 (45,000.00)
HUMAN RESOURCES 1203 9005 000 000 45,000.00
2/22/2024 BOARD OF SUPERVISORS DEFICIT TO PAY CIVIC PLUS SOCIAL MEDIA ARCHIVING RECLASS 1101 3002 000 000 (2,000.00)
BOARD OF SUPERVISORS 1101 9005 000 000 2,000.00
BOARD OF SUPERVISORS 1101 9005 000 000 10,000.00
BOARD OF SUPERVISORS 1101 3002 000 000 (10,000.00)
2/22/2024 RECREATION CENTERS AND PLAYGROUNDS TO COVER CHERRY BLOSSOM CRUISE TRIP 7104 3010 000 000 (5,000.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 3011 000 000 5,000.00
2/23/2024 INSPECTIONS PAYROLL PROMOTIONS 2/24 3401 1005 000 000 (777.00)
INSPECTIONS 3401 1001 000 016 777.00
FIRE AND RESCUE 3505 1007 000 000 (1,687.00)
FIRE AND RESCUE 3505 1001 000 118 1,687.00
FIRE AND RESCUE 3505 1007 000 000 (1,687.00)
FIRE AND RESCUE 3505 1001 000 082 1,687.00
FIRE AND RESCUE 3505 1007 000 000 (1,688.00)
FIRE AND RESCUE 3505 1001 000 058 1,688.00
2/28/2024 INFORMATION TECHNOLOGY TO PAY FOR GRANICUS BILL RECLASS 1220 3005 000 000 (10,211.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 10,211.00
2/28/2024 ANIMAL SHELTER TO SUPPLEMENT LINE ITEM FOR REMAINDER OF FY24 4305 5402 000 003 (500.00)
ANIMAL SHELTER 4305 5402 000 001 500.00
ANIMAL SHELTER 4305 5506 000 000 (500.00)
ANIMAL SHELTER 4305 5402 000 001 500.00
2/29/2024 CLEARBROOK PARK TO COVER VEHICLE REPAIRS 7109 3004 000 002 4,200.00
CLEARBROOK PARK 7110 3004 000 001 (4,200.00)
2/29/2024 COMMONWEALTH'S ATTORNEY TO FUND CENTRAL STORES GASOLINE 2201 5401 000 000 (500.00)
COMMONWEALTH'S ATTORNEY 2201 4003 000 002 500.00
2/29/2024 COMMONWEALTH'S ATTORNEY TO FUND CONTRACTIONAL SERVICES 2201 5401 000 000 (5,000.00)
COMMONWEALTH'S ATTORNEY 2201 3010 000 000 5,000.00
65
BUDGET TRANSFERS MARCH 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
3/7/2024 INSPECTIONS SCANNER 3401 8001 000 000 10,000.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (10,000.00)
3/14/2024 INSPECTIONS 3401 3002 000 000 (2,200.00)
INSPECTIONS 3401 8001 000 000 2,200.00
3/18/2024 INSPECTIONS 3401 8001 000 000 (12,000.00)
INSPECTIONS 3401 8007 000 000 12,000.00
3/12/2024 COMMISSIONER OF THE REVENUE AVENITY PAYMENT 1209 5411 000 003 (5,008.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 3010 000 000 5,400.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 5,400.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 5,008.00
3/12/2024 COMMISSIONER OF THE REVENUE BUSINESS CARDS 1209 3006 000 000 300.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3007 000 000 (300.00)
3/12/2024 RECREATION CONTERS AND PLAYGROUNDS SPRING STAFF UNIFORMS 7104 5410 000 000 2,012.75
SHERANDO PARK 7104 5410 000 000 (2,012.75)
RECREATION CONTERS AND PLAYGROUNDS 7104 3010 000 000 (13,000.00)
RECREATION CONTERS AND PLAYGROUNDS 7104 5410 000 000 13,000.00
3/12/2024 OTHER TO COVER DEFICIT 1224 5415 000 001 (500.00)
OTHER 1224 5415 000 000 500.00
3/12/2024 SHERANDO PARK TO COVER SUPPLIES 7110 5413 000 001 (2,056.00)
SHERANDO PARK 7110 5412 000 000 2,056.00
3/12/2024 PARKS AND RECREATION ADMINISTRATION TO COVER STAFF DUES 7101 5801 000 000 75.82
PARKS AND RECREATION ADMINISTRATION 7104 5801 000 000 (75.82)
3/12/2024 INFORMATION TECHNOLOGY TO PAY FOR THE BE4 SUBSCRIPTION 1220 3005 000 000 (19,920.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 19,920.00
3/14/2024 CLEARBROOK PARK CLEARBROOK TRAIL EXTENSION 7109 8900 000 000 17,899.00
SHERANDO PARK 7110 3004 000 000 (17,899.00)
3/14/2024 INFORMATION TECHNOLOGY RECLASS SOPHOS SOFTWARE 1220 9001 000 000 (54,336.61)
INFORMATION TECHNOLOGY 1220 9005 000 000 54,336.61
3/14/2024 INFORMATION TECHNOLOGY TO PAY FOR TOIT SUBSCRIPTION 1220 3005 000 000 (10,000.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 10,000.00
INFORMATION TECHNOLOGY 1220 5506 000 000 (10,000.00)
INFORMATION TECHNOLOGY 1220 9005 000 000 10,000.00
3/18/2024 COMMISSIONER OF THE REVENUE PP SOFTWARE AVENITY 1209 3002 000 000 38,000.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 (38,000.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 2,000.00
REASSESSMENT/BOARD OF ASSESSORS 1210 3002 000 000 (2,000.00)
COMMISSIONER OF THE REVENUE 1209 3002 000 000 2,000.00
REASSESSMENT/BOARD OF ASSESSORS 1210 5401 000 000 (2,000.00)
3/18/2024 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME COSTS 7104 1003 000 000 (1,087.06)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 1,087.06
CLEARBROOK PARK 7109 1003 000 000 (275.33)
CLEARBROOK PARK 7109 1005 000 001 275.33
3/21/2024 SHERIFF REPLACEMENT POWER BOAT MOTOR 3102 5409 000 001 (6,825.76)
SHERIFF 3102 8001 000 000 6,825.76
3/21/2024 SHERIFF SPORTLIGHTS ON 7 NEW VEHICLES 3102 3004 000 000 (5,700.00)
SHERIFF 3102 8005 000 000 5,700.00
3/21/2024 ANIMAL SHELTER SUPPLEMENT LINE ITEM FOR FY24 4305 5413 000 000 (1,000.00)
ANIMAL SHELTER 4305 5402 000 001 1,000.00
3/22/2024 FINANCE MAINTENANCE/SCANNING EQUIPMENT 1214 3004 000 001 255.00
FINANCE 1214 5401 000 000 (255.00)
3/22/2024 SHERIFF TO COVER DEFICIT 3102 5506 000 000 (600.00)
SHERIFF 3102 5801 000 000 600.00
3/25/2024 HUMAN RESOURCES TRANSFER TO LEASES 1203 9005 000 000 (2,000.00)
HUMAN RESOURCES 1203 9001 000 000 2,000.00
3/26/2024 JUVENILE AND DOMESTIC COURT TO BALANCE LINE ITEM 2105 5401 000 000 (120.00)
JUVENILE AND DOMESTIC COURT 2105 3010 000 000 120.00
3/28/2024 SHERIFF PROMOTIONS 3/24 3102 1001 000 032 (1,879.00)
SHERIFF 3102 1002 000 022 1,879.00
4/3/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE LIFT RENTAL AT MILLWOOD FIRE STATION 4304 5407 000 021 (600.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 9001 000 021 600.00
4/3/2024 REGISTRAR TO COVER OVERTIME 1302 5506 000 000 (310.54)
REGISTRAR 1302 1005 000 000 310.54
66
Finance Committee
Agenda Item Detail
Meeting Date: April 17, 2024
Agenda Section: Items For Information Only
Title: Per the Committee's request, summary information for GASB 96 is provided.
Attachments:
GASB Summary Statement No 96.pdf
GASB 96 What You Need To Know.pdf
67
Home
Summar y of Statement No. 96
Statement No. 96
Subscription-Based Information Technology Arrangements
(Issued 05/20)
SUMMARY
This Statement provides guidance on the accounting and financial reporting for subscription-based information
technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2)
establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding
subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including
implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the
standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended.
A SBITA is defined as a contract that conveys control of the right to use another party’s (a SBITA vendor’s) information
technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in
the contract for a period of time in an exchange or exchange-like transaction.
The subscription term includes the period during which a government has a noncancellable right to use the underlying
IT assets. The subscription term also includes periods covered by an option to extend (if it is reasonably certain that
the government or SBITA vendor will exercise that option) or to terminate (if it is reasonably certain that the
government or SBITA vendor will not exercise that option).
Under this Statement, a government generally should recognize a right-to-use subscription asset—an intangible asset—
and a corresponding subscription liability. A government should recognize the subscription liability at the
commencement of the subscription term, —which is when the subscription asset is placed into service. The
subscription liability should be initially measured at the present value of subscription payments expected to be made
during the subscription term. Future subscription payments should be discounted using the interest rate the SBITA
vendor charges the government, which may be implicit, or the government’s incremental borrowing rate if the interest
rate is not readily determinable. A government should recognize amortization of the discount on the subscription
liability as an outflow of resources (for example, interest expense) in subsequent financial repor ting periods.
The subscription asset should be initially measured as the sum of (1) the initial subscription liability amount, (2)
payments made to the SBITA vendor before commencement of the subscription term, and (3) capitalizable
implementation costs, less any incentives received from the SBITA vendor at or before the commencement of the
subscription term. A government should recognize amor tization of the subscription asset as an outflow of resources
over the subscription term.
Standards & Guidance Pronouncements Summary of Statement No. 96
68
Activities associated with a SBITA, other than making subscription payments, should be grouped into the following
three stages, and their costs should be accounted for accordingly:
Preliminary Project Stage, including activities such as evaluating alternatives, determining needed technology, and
selecting a SBITA vendor. Outlays in this stage should be expensed as incurred.
Initial Implementation Stage, including all ancillar y charges necessary to place the subscription asset into service.
Outlays in this stage generally should be capitalized as an addition to the subscription asset.
Operation and Additional Implementation Stage, including activities such as subsequent implementation activities,
maintenance, and other activities for a government’s ongoing operations related to a SBITA. Outlays in this stage
should be expensed as incurred unless they meet specific capitalization criteria.
In classifying certain outlays into the appropriate stage, the nature of the activity should be the determining factor.
Training costs should be expensed as incurred, regardless of the stage in which they are incurred.
If a SBITA contract contains multiple components, a government should account for each component as a separate
SBITA or nonsubscription component and allocate the contract price to the different components. If it is not
practicable to determine a best estimate for price allocation for some or all components in the contract, a government
should account for those components as a single SBITA.
This Statement provides an exception for short-term SBITAs. Short-term SBITAs have a maximum possible term under
the SBITA contract of 12 months (or less), including any options to extend, regardless of their probability of being
exercised. Subscription payments for short-term SBITAs should be recognized as outflows of resources.
This Statement requires a government to disclose descriptive information about its SBITAs other than short-term
SBITAs, such as the amount of the subscription asset, accumulated amortization, other payments not included in the
measurement of a subscription liability, principal and interest requirements for the subscription liability, and other
essential information.
Effective Date and Transition
The requirements of this Statement are effective for fiscal years beginning after June 15, 2022, and all reporting
periods thereafter. Earlier application is encouraged.
Assets and liabilities resulting from SBITAs should be recognized and measured using the facts and circumstances
that existed at the beginning of the fiscal year in which this Statement is implemented. Governments are permitted,
but are not required, to include in the measurement of the subscription asset capitalizable outlays associated with the
initial implementation stage and the operation and additional implementation stage incurred prior to the
implementation of this Statement.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement will improve financial reporting by establishing a definition for SBITAs and
providing uniform guidance for accounting and financial repor ting for transactions that meet that definition. That
definition and uniform guidance will result in greater consistency in practice. Establishing the capitalization criteria for
69
implementation costs also will reduce diversity and improve comparability in financial reporting by governments. This
Statement also will enhance the relevance and reliability of a government’s financial statements by requiring a
government to report a subscription asset and subscription liability for a SBITA and to disclose essential information
about the arrangement. The disclosures will allow users to understand the scale and important aspects of a
government’s SBITA activities and evaluate a government’s obligations and assets resulting from SBITAs.
How the Board Considered Costs and Benefits in the Development of This Statement
One of the principles guiding the Board’s setting of standards for accounting and financial reporting is the assessment
of expected benefits and perceived costs. The Board strives to determine that its standards address significant user
needs and that the costs incurred through the application of its standards, compared with possible alternatives, are
justified when compared to the expected overall public benefit. The Board believes that the expected benefits that will
result from the information provided through implementation of this Statement—more consistent accounting and
financial reporting, and more comparable information about SBITAs—are significant and justify the perceived costs of
implementation and ongoing compliance.
Cer tain decisions made by the Board were intended to provide cost relief. For example, the scope of this Statement
excludes contracts with stand-alone tangible capital assets and contracts with a combination of a tangible capital
asset and an insignificant software component. In addition, this Statement includes an exception for shor t-term
SBITAs. This Statement also requires governments to repor t an entire multiple-component contract as a single SBITA
when determining that a best estimate to allocate the contract price to multiple components is not practicable.
Additionally, this Statement permits, but does not require, governments to include capitalizable outlays associated
with the initial implementation stage and the operation and additional implementation stage in the measurement of
the subscription asset recognized at transition.
Unless otherwise specified, pronouncements of the GASB apply to financial repor ts of all state and local governmental
entities, including general purpose governments; public benefit corporations and authorities; public employee
retirement systems; and public utilities, hospitals and other healthcare providers, and colleges and universities.
Paragraph 3 discusses the applicability of this Statement.
70
Home » Guidance » Three Things to Know About GASB 96, Subscription-based Information Technology Arrangements
Contributor: Jack McKee, Manager | Government & Public Sector
What is GASB 96 and When is it Effective?
Governmental Accounting Standards Board (GASB) Statement 96 provides guidance and addresses how the costs and investments for
subscription-based information technology arrangements (SBITAs) are accounted for and disclosed by governmental entities. These changes
are effective for fiscal years beginning after June 15, 2022, and the time is now to implement the pronouncement. Discover more on the new
standard below with our roundup of the three most important takeaways.
Why Was GASB 96 Created?
An increasing number of government organizations are transitioning to using software hosted on the cloud. GASB 96 will require
governments to recognize a subscription liability for the amount owed on these contracts offset by a capitalized asset. This standard will allow
the reader of the government-wide financial statements a better view of the government’s net position which is influenced by the underlying
event and cash flows related to future fiscal periods.
What is a SBITA under GASB 96?
A SBITA is a contract that conveys control of the right to use IT software alone or in combination with tangible underlying IT assets for a
period of time in an exchange or exchange-like transaction. A SBITA encompasses a wide variety of products and services that can largely be
categorized into three broad types:
Software as a Service (SaaS) – a software license that allows the user to access an application over the internet instead of
downloading software or maintaining hardware to run the application.
Platform as a Service (PaaS) – allows a customer to use a SBITA vendor’s tools or coding language (software) to create
applications that will run on the SBITA vendor ’s cloud infrastructure.
Infrastructure as a Service (IaaS) – allows a customer to remotely access the SBITA vendor ’s network, server, and other
fundamental computing tools to process, store, and operate the customer’s data.
How Challenging Will the GASB 96 Standard be to Implement?
Similar to GASB 87, Leases, the biggest challenge for most governments will be gathering and evaluating their SBITA population and
ensuring completeness. A typical government will have many SBITAs that span across departments in their organization that provide a wide
range of services. All governmental departments should be involved in searching for SBITAs in conjunction with the IT and Accounting
Department for evaluation.
The good news is most of the knowledge gained from GASB 87 can be carried over to accounting for GASB 96. Contracts will be examined
for key information such as fixed and variable payments, the length of the subscription, options to renew or terminate, and evaluated against
capitalization thresholds, reasonable certainty, and materiality.
The biggest difference from lease accounting and unique to a SBITA is the accounting for the different costs in the SBITA lifecycle. The
outlays other than subscription payments in the implementation phase of a SBITA can be grouped into the following stages:
Three Things to Know About GASB 96, Subscription-based
Information Technology Arrangements
January 19, 2023
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Preliminary Project Stage – activities in this stage include the conceptual formulation and evaluation of alternatives, the
determination of the existence of needed technology, and the final selection of alternatives for the SBITA. These costs are
expensed as incurred.
Initial Implementation Stage – activities in this stage include ancillary charges related to designing the chosen path, such as
configuration, coding, testing, and installation associated with the government’s access to the underlying IT assets. Other ancillary
charges necessary to place the subscription asset into service also should be included in this stage. These costs are capitalized as
an addition to the subscription asset. If no subscription asset is recognized (for example, if the contract is a short-term SBITA),
activities in the initial implementation stage should be expensed as incurred.
Operation and Additional Implementation Stage – activities in this stage include maintenance, troubleshooting, training costs,
and other activities associated with the government’s ongoing access to the underlying IT assets. These costs are expensed as
incurred. However, if additional modules are added after the subscription asset is placed into service the costs may capitalized as
an addition to the subscription asset if certain criteria are met.
How Cherry Bekaert Can Help?
We will continue to monitor all GASB 96 developments (such as Statement 99 clarification) and share additional guidance. If you have
questions or want to learn more about our GASB 96 implementation services, consult your Cherry Bekaert advisor or Cherry Bekaert’s
Accounting Advisory practice professionals.
GASB 96 Resources
Webinar: GASB 96, Subscription-Based IT Arrangements: A New Challenge the Year after Leases
Podcast: GASB 96 (SBITA) Implementation Guide
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