HomeMy WebLinkAboutFinCmteRpt20240717A.Action Items
A.1.The WRAA Executive Director requests a Airport Capital Fund
supplemental appropriation in the amount of $71,000.
This amount represents a grant from Go Virginia Regional Council 8 for a
regional asset study and implementation plan to grow the aviation workforce in
the Shenandoah Valley. No local funds are required.
The committee recommends approval.
A.2.The FCPS Executive Director of Finance requests a School Operating
Fund supplemental appropriation in the amount of $2,092,925 and a
General Fund and School Operating Fund budget reduction in the
amount of $720,647.
REPORT & RECOMMENDATIONS
FINANCE COMMITTEE
WEDNESDAY, JULY 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; Delane Karalow; and Brandon Monk.
Committee Members Absent: Heather Lockridge. Non-voting liaisons Tonya Sibert,
Commissioner of the Revenue and William Orndoff, Treasurer.
Staff Present: Sharon Kibler, Assistant Finance Director; Michael Bollhoefer, County
Administrator; Lenny Millholland, Sheriff; Stacy Herbaugh, Parks & Recreation Director;
Ginger Whitacre, Public Safety Communications Director; Joe Wilder, Public Works Director;
Christine Bauserman, EMS Billing Manager; Clay Corbin, NRADC Superintendent; and Nick
Sabo, WRAA Executive Director.
Others Present: Patty Camry, FCPS Executive Director of Finance; and Dr. Hummer, FCPS
Superintendent.
AirportGrantGoVA.pdf
1
This amount represents additional restricted at-risk state funds received and a
reduction the the local funds transfer to the schools.
The committee recommends approval.
A.3.The NRADC Superintendent requests a Jail Fund supplemental
appropriation in the amount of $235,141.
This amount represents an opioid abatement grant to be used to start a
Medication Assisted Treatment (MAT) program. No local funds are required.
The committee recommends approval.
A.4.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $25,000.
This amount represents proffer funds for the addition of exercise equipment
along the Frederick Heights Park trail. This item has been approved by the
P&R Commission. No local funds required.
The committee recommends approval.
A.5.The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $12,000.
This amount represents proffer funds for the addition of a trail corridor fence at
Rose Hill Park. The P&R Commission has approved this request. No local
funds required.
The committee recommends approval.
A.6.The Public Works Director requests a General Fund supplemental
appropriation in the amount of $205,789.
This amount represents funds needed to hire a Code Enforcement Inspection
and a Permit Technician. The amount includes salary, fringes, and necessary
equipment for each position. An anticipated increase of unbudgeted revenues
due to increased development in the County will offset the costs. No additional
local funds are required. On-going annual costs for both positions will be
approximately $150,000 adjusted by any costs-of-living adjustments.
FCPS_AtRiskFunds.pdf
Acceptable Uses of At Risk Dollars.pdf
NRADCOpioidGrant.pdf
FHP Exercise Equipment Proffer 2024.pdf
RHP Trail Corridor Fence 2024.pdf
2
The committee recommends approval.
A.7.The Sheriff requests a General Fund supplemental appropriation in the
amount of $5,000.
This amount represents restitution received and will be used for overtime
expenses. No local funds required.
The committee recommends approval.
A.8.The Sheriff requests a General Fund supplemental appropriation in
amount of $1,907.
This amount represents a donation received to go toward the building at the
impound lot. No local funds required.
The committee recommends approval.
A.9.The Sheriff requests a General Fund supplemental appropriation in the
amount of $50,351.
This amount represents 3 insurance claims and will be used toward the
purchase of a new vehicle. No local funds needed.
The committee recommends approval.
A.10.The Sheriff requests a General Fund supplemental appropriation in the
amount of $21,627.83.
This amount represents reimbursements from the DEA and the Secret Service
for overtime and office supplies. No local funds required.
The committee recommends approval.
A.11.The EMS Billing Manager requests an EMS Expense Recovery Fund
supplemental appropriation in the amount of $394,230.12.
This amount represents unbudgeted revenue received in FY24. No local funds
required.
InspectionsPositionsSA.pdf
Building Permits Graph.pdf
SheriffRestitution.pdf
SheriffDonationBldg.pdf
SheriffInsClaims.pdf
SheriffDEAReimb.pdf
3
The committee recommends approval.
A.12.The Public Safety Communications Director requests a General Fund
revenue appropriation in the amount of $22,279 and an expenditure
appropriation in the amount of $11,140.
These amount represent a carry forward for the VDEM grant for the text to 9-1-
1 migration project.
The committee recommends approval.
A.13.The Finance/Audit Committee charter adopted by the Board of Supervisors
requires an annual review and reassessment.
The committee recommends no changes to the charter.
B.Items For Information Only
B.1.The Finance Director provides a Fund 10 Transfer report for June 2024.
EMSExpRecoverySA.pdf
E911 CF.pdf
FinanceCommitteeCharter.pdf
TXFS JUNE 2024.pdf
4
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The WRAA Executive Director requests a Airport Capital Fund supplemental
appropriation in the amount of $71,000.
This amount represents a grant from Go Virginia Regional Council 8 for a regional asset study
and implementation plan to grow the aviation workforce in the Shenandoah Valley. No local
funds are required.
The committee recommends approval.
Attachments:
AirportGrantGoVA.pdf
5
6
7
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a School Operating Fund
supplemental appropriation in the amount of $2,092,925 and a General Fund and School
Operating Fund budget reduction in the amount of $720,647.
This amount represents additional restricted at-risk state funds received and a reduction the
the local funds transfer to the schools.
The committee recommends approval.
Attachments:
FCPS_AtRiskFunds.pdf
Acceptable Uses of At Risk Dollars.pdf
8
Executive Director of Finance Patty D. Camery cameryp@fcpsk12.net
DATE: June 26, 2024
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance SUBJECT: FY 2025 Budget Items for Consideration by the Board of Supervisors On June 25, 2024, the School Board approved the following requests due to additional
restricted at-risk state dollars received after the FY25 budget was approved. These items are subject to consideration and approval by the Board of Supervisors. Please include the following items on the agenda for the next County Finance Committee meeting.
Supplemental Appropriation Request for the FY 2025 School Operating Fund
Amount: $2,092,925 Description: The School Board is requesting a supplemental appropriation of $2,092,925
to the FY 2025 School Operating Fund. This amount represents additional at-risk state dollars
received, which will support the hiring of 15 full-time equivalent (FTE) student-focused positions. Reduction in Local Dollar Transfer to the FY 2025 School Operating Fund
Amount: $720,647 Description: The School Board is requesting a reduction in the local dollar transfer and appropriation to the School Operating Fund by $720,647. Items approved in the FY25 budget
can be supported by the additional state at-risk dollars, thereby freeing local dollars to be
returned to the County.
cc: Dr. George Hummer, Superintendent
Mike Bollhoefer, County Administrator
9
●Teacher recruitment programs and incentives
●Dropout prevention
●Community and school-based truancy officer programs
●Advancement via Individual Determination (AVID)
●Project Discovery and Reading Recovery
●Programs for students who speak English as a second language
●Hiring additional school counselors
●Testing coordinators
●Licensed behavior specialists
●Programs related to increasing the success of disadvantaged students in completing a high
school degree and providing opportunities to encourage further education and training
1
Acceptable Uses of At-Risk Programs State Dollars
10
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The NRADC Superintendent requests a Jail Fund supplemental appropriation in
the amount of $235,141.
This amount represents an opioid abatement grant to be used to start a Medication Assisted
Treatment (MAT) program. No local funds are required.
The committee recommends approval.
Attachments:
NRADCOpioidGrant.pdf
11
12
13
14
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $25,000.
This amount represents proffer funds for the addition of exercise equipment along the
Frederick Heights Park trail. This item has been approved by the P&R Commission. No local
funds required.
The committee recommends approval.
Attachments:
FHP Exercise Equipment Proffer 2024.pdf
15
16
17
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Parks & Recreation Director requests a General Fund supplemental
appropriation in the amount of $12,000.
This amount represents proffer funds for the addition of a trail corridor fence at Rose Hill Park.
The P&R Commission has approved this request. No local funds required.
The committee recommends approval.
Attachments:
RHP Trail Corridor Fence 2024.pdf
18
19
20
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Public Works Director requests a General Fund supplemental appropriation
in the amount of $205,789.
This amount represents funds needed to hire a Code Enforcement Inspection and a Permit
Technician. The amount includes salary, fringes, and necessary equipment for each position.
An anticipated increase of unbudgeted revenues due to increased development in the County
will offset the costs. No additional local funds are required. On-going annual costs for both
positions will be approximately $150,000 adjusted by any costs-of-living adjustments.
The committee recommends approval.
Attachments:
InspectionsPositionsSA.pdf
Building Permits Graph.pdf
21
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation – Building Inspections
DATE: July 11, 2024
______________________________________________________________________________
The Inspection Department is requesting a supplemental appropriation to fund the addition of one
Code Enforcement Inspector and one Permit Technician. These positions were funded under a previous
budget cycle but have not been filled for several years. The additional costs for the positions will be offset
by increasing the projected revenues for FY2025 due to the increased development in County.
As you know, this area is growing exponentially, and there are no signs of it slowing down. Due
to the increased growth, there has been a significant increase in permit and inspections activity. The
number of permits issued for FY2024 was 8,255 total permits with Single Family Dwelling permits
accounting for 915 of those permits issued. This equates to approximately 30-35 permits per day. The
department conducted 21,635 inspections in FY2024. This equates to an average of eleven inspections per
day per inspector with fluctuations as high as fourteen inspections per day per inspector. The state
recommended number of inspections per day per inspector is ten (10).
The approximate cost associated with the new Permit Technician includes the salary with benefits
and one-time purchases of office furniture, a computer, and an office phone would total $71,446.00. The
cost for a new Inspector would include the salary with benefits and one-time purchases of a vehicle, office
furniture, a computer, a cell phone, and an office phone would total $134,343.00. The total amount of this
supplemental request is $205,789.00. The on-going annual costs for these positions will be $150,000,
adjusted by any cost-of-living adjustments.
The Inspections Department closed out FY2024 with a total revenue of $2,541,589 which is
roughly $1,141,589 over the projected revenue of $1,400,000 for FY2024. The Department’s estimated
year-end FY 2024 expenses are $1,500,000. The department has budgeted a total revenue of $1,600,000
for FY2025. Our request is to adjust the projected revenue in FY 2025 to be $1,805,789. The additional
revenue will offset the costs for the additional two (2) positions.
If you should have any questions or need any information, please do not hesitate to contact me.
JCW/kco
22
1,400,000
1,600,000
1,800,000
2,000,000
2,200,000
2,400,000
2,600,000
2019-20 2020-21 2021-22 2022-23 2023-24
Building Related Permit Collections
23
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$5,000.
This amount represents restitution received and will be used for overtime expenses. No local
funds required.
The committee recommends approval.
Attachments:
SheriffRestitution.pdf
24
c.s. 4/19/24 FY24
25
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in amount of
$1,907.
This amount represents a donation received to go toward the building at the impound lot. No
local funds required.
The committee recommends approval.
Attachments:
SheriffDonationBldg.pdf
26
c.s. 5/28/24 FY24
27
28
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$50,351.
This amount represents 3 insurance claims and will be used toward the purchase of a new
vehicle. No local funds needed.
The committee recommends approval.
Attachments:
SheriffInsClaims.pdf
29
c.s. 5/22/24; 6/14/24 FY24; 7/3/24 FY25
30
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$21,627.83.
This amount represents reimbursements from the DEA and the Secret Service for overtime
and office supplies. No local funds required.
The committee recommends approval.
Attachments:
SheriffDEAReimb.pdf
31
32
,.--,
Rein,.,ursement DEA Reimbursement FY24
Rev.line Reimb. Amount Reimb. Received OT Incurred Date Date handed in Date reimb. posted Comments
3-010-033010-025 $1,371.60 $1,371.60 May 7 -June 3 2023 6/7/2023 7/7/2023 F Amt. Posted in FY24. This is from
FY23
3-010-033010-025 $1,371.60 $1,371.60 June 4 -July 1 2023 7/11/2023 7/20/2023 F From FY23
3-010-033010-0025 $1,218.48 $1,218.48 June 4 -July 1 2023 7/18/2023 8/7/2023 K This is from FY23
-$1,371.60 Reverse FY23 NR 9/6/2023 FY23
-$1,371.60 Reverse FY23 A/R 9/6/2023 FY23
-$1,218.48 Reverse FY23 A/R 9/6/2023 FY23
3-010-033010-0025 $1,545.99 $1,548.92 July 2 -July 29, 2023 8/2/2023 9/18/2023 K $2.93 for receiving 14 days later
3-010-033010-0025 $1,545.99 -$1,548.92 July 2 -July 29, 2023 8/2/2023 9/18/2023
3-010-033010-0025 $1,653.85 $1,658.33 July 2 -July 29, 2023 8/2/2023 9/22/2023 F
3-010-033010-0025 $1,600.50 $1,600.50 July 30 -August 26, 2023 8/28/2023 10/18/2023 F
3-010-033010-0025 $1,172.82 $1,184.61 Aug 27 -Sept 23, 2023 9/26/2023 1/9/2023 K $11. 79 for receiving 74 days later.
3-010-033010-0025 $533.50 $533.50 Aug 27 -Sept 23, 2023 9/26/2023 10/18/2023 F
3-010-033010-0025 $1,279.44 $1,279.44 Sept 24 -Oct. 21, 23 10/24/2023 4/26/2024 K Waiting for e to resubmit & orovide information 3-010-033010-0025 $960.30 $960.30 Oct 1 -Oct 21 2023 10/24/2023 2/26/2024 F
3-010-033010-0025 $1,813.90 $1,813.90 October 22 -November 18, 2023 11/27/2023 2/26/2024 F
3-010-033010-0025 $1,545.99 $1,545.99 October 22 -November 18, 2023 11/27/2023 4/26/2024 K Waiting for to resubmit & provide information
3-010-033010-0025 $1,013.65 $1,013.65 November 19 -December 16, 2023 12/20/2023 2/26/2024 F
3-010-033010-0025 $1,172.82 $1,172.82 November 19 -December 16, 2023 12/20/2023 4/26/2024 K
3-010-033010-0025 $1,227.05 $1,227.05 December 17, 2023 -January 13, 1/23/2024 2/26/2024 f2024
3-010-033010-0025 $1,172.82 $1,172.82 December 17, 2023 -January 13, 12/20/2023 2/13/2024 K2024
3-010-033010-0025 $2,025.78 $2,025.78 January 14, 2024 -February 10, 2024 2/14/2024 2/24/2024 K
3-010-033010-0025 $2,134.00 $2,134.00 January 14, 2024 -February 10, 2024 2/14/2024 3/1/2024 F
3-010-033010-0025 $1,600.50 $1,600.50 February 11, 2024 -March 9, 2024 3/12/2024 3/26/2024 F
3-010-033010-0025 $1,279.44 $1,279.44 February 11, 2024 -March 9, 2024 3/12/2024 4/4/2024 K
-$18,204.38 DEA reimbursement 4/24/2024
3-010-033010-0025 $1,172.82 $1,172.82 March 10, 2024 -April 6, 2024 4/15/2024 4/25/2024 K
3-010-033010-0025 $1,280.40 $1,280.40 March 10, 2024 -April 6, 2024 4/15/2024 4/29/2024 F
3-010-033010-0025 $4,029.69 $4,029.69 ICAC Reimbusemennt 4/12/2024 K Equipment for digital forensic unit . r -3-010-033010-0025 $1,386.06 $1,386.06 ro�'-.L April 7, 2024 -May 4,2024 ;¥,Jdi2024 6/3/2024 33
H-Reimb. Amount Reimb. Received OT Incurred Date , .. --,1 Date handed in Date reimb. posted Comments ;-3-010-0_ .0-0025 $1,973.95 $1,973.95 April 7, 2024 -May 4,2024 5/14/2024 5/21/2024 F
3-010-033010-0025 $1,599.30 $1,599.30 May 5, 2024 -June 1, 2024 6/4/2024 6/11/2024 K
3-010-033010-0025 $1,867.25 $1,867.25 May 5, 2024 -June 1, 2024 6/4/2024 6/17/2024 f
3-010-033010-0025 $2,667.50 June 2 -June 29 2024 7/8/2024 F
3-010-033010-0025 $1,652.61 June 2 -June 29 2024 7/8/2024 K
Total $46,869.60 $17,307.72
34
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The EMS Billing Manager requests an EMS Expense Recovery Fund
supplemental appropriation in the amount of $394,230.12.
This amount represents unbudgeted revenue received in FY24. No local funds required.
The committee recommends approval.
Attachments:
EMSExpRecoverySA.pdf
35
(540) 665-5618 cbauserm@fcva.us Fax (540) 678-4739
COUNTY OF FREDERICK, VIRGINIA
FIRE AND RESCUE DEPARTMENT
1080 Coverstone Drive
Winchester, VA 22602
Christine Bauserman
EMS Billing Manager
The EMS Expense Recovery Fund (Fund 30) budgeted estimated revenue in the amount of
$2,506,645 for FY24. Through June 30,2024, revenue has been collected in the amount of
$2,900,875.12.
These totals show a revenue surplus of $394,230.12 over the estimated budget. Since
revenues less expenses are split 50-50 between the County and the Volunteer Companies, a
supplemental appropriation in the amount of $394,230.12 is requested. No local funds are
required.
FY24 – Fund 30
Budgeted revenue 2,506,645
Revenue received through 6/30/24 (2,900,875.12)
Estimated budgeted revenue & exp S/A (394,230.12)
Thank you.
CMB
36
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Public Safety Communications Director requests a General Fund revenue
appropriation in the amount of $22,279 and an expenditure appropriation in the amount
of $11,140.
These amount represent a carry forward for the VDEM grant for the text to 9-1-1 migration
project.
The committee recommends approval.
Attachments:
E911 CF.pdf
37
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
Ginger Whitacre,
Director
Public Safety Communications
TO: Cheryl Shiffler, Finance Director
FROM: Ginger Whitacre, Director
DATE: July 11th, 2024
REF: July Finance Committee Agenda
We would like to be placed on the July Finance Committee’s agenda for a carry forward request in the amount
of $11,139.37 from FY24 to FY25. This is the cost to cover the remaining fee for the text to 9-1-1 migration to
the NextGen system. The project began on April 15th. Due to delays involving one of the vendors involved, the
project was not complete by June 30th. Expected completion is now July 18th. This funding is 100% reimbursed
through the NG911 VDEM grant. The revenue will be received in FY25. The revenue expenditure code is:
3010-024040-0050 and the expenditure G/L code is: 4-010-035060-3010-000-000.
38
39
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Action Items
Title: The Finance/Audit Committee charter adopted by the Board of Supervisors requires an
annual review and reassessment.
The committee recommends no changes to the charter.
Attachments:
FinanceCommitteeCharter.pdf
40
Frederick County Board of Supervisor’s Finance/Audit Committee Charter I. Organization There shall be a committee of the Board of Supervisors (“Board”) of Frederick County,
Virginia (“County”) known as the Finance Committee (“Committee”). The Committee shall be comprised of three (3) members of the Board of Supervisors who will be appointed by the Chairman of the Board, with one appointed as Chair, three (3) citizen members as appointed by the Chairman of the Board, and two (2) non-voting liaisons: the County Treasurer and the County Commissioner
of the Revenue. The Finance Director will serve as secretary of the Committee with the duties
including preparing agendas and reports to the Board. This Charter shall govern the Committee with regard to its duties and responsibilities. The goal of the Committee shall be to provide oversight for all financial policies, procurement policy, financial planning, risk management, debt issuance, budget development and other fiscal related issues.
II. Purpose The primary function of the Committee is to review matters of a financial nature including proposed changes to fiscal/procurement policies and the review and recommendation for matters of a
financial nature coming forward to the Board including, but not limited to, supplemental appropriations, transfers and contracts. The Committee’s primary duties and responsibilities are as follows:
• To provide to the Board means for determining the manner in which policies, programs, and resources authorized by the Board are being deployed by management consistent with the intent of the Board and in compliance with all appropriate statutes, ordinances, and directives.
• Develop and submit reports, draft policies and/or recommendations regarding audits and the finances of the County to the full Board for its consideration. • To serve as the Audit Committee to assist the Board in carrying out its oversight
responsibilities by reviewing financial information provided in the County’s annual financial report. The Committee will primarily fulfill these responsibilities by carrying out the activities enumerated in Section IV of this Charter.
III. Meetings and Quorum The Committee shall meet monthly or more or less frequently as circumstances dictate. The
Chairman of the Board, the Chair of the Committee, or a majority of the Committee members may call or cancel meetings of the Committee. The Chair of the Committee shall prepare or approve an agenda in advance of each meeting. The County Administrator and the Director(s) with the responsibilities for finance shall be invited to all meetings. Other management officials and counsel
to the Board may be invited as necessary. With the exception of Directors, the Chair may excuse any non-Committee members from attendance at any meeting or portion of any meeting. A majority of the total Committee composition shall constitute a quorum for the purposes of conducting the business of the Committee.
41
IV. Responsibilities
The Committee shall have the following duties and responsibilities: A. Finance 1. Review and advise the Board and senior management of the County with respect to finance
initiatives, policies and procedures, including activities relating to procurement. 2. Provide direction during the preparation of the annual budget. Review the County Administrator’s final budget proposal and provide recommendations to the Board with respect to
those proposals including tax rates and fees. 3. Review and advise the Board on supplemental appropriation requests, transfers and change orders as dictated by policy.
4. Review the budgetary and financial implications of management’s tactical and strategic plans. 5. Review periodic or interim budget and/or financial statements to ensure the County is
operating within approved financial and budgetary allocations and that the County is appropriately safeguarding its financial resources. B. Audit 1. Perform independent review and execute oversight of the financial reporting process, internal controls and independent auditors. 2. Provide a forum separate from management in which auditors and other interested parties
can discuss the annual audit. 3. Meet with the external auditors during the entrance and exit conferences and at other times as needed or upon request of the external auditors. Review and approve the annual external audit
engagement letter. 4. Manage the County’s internal audit function including review and approval of the internal annual audit work plan, reports and recommendations. The internal auditor shall report functionally to the Chair of the committee or designee. The Committee chair, along with the County
Administrator and Finance Director, shall conduct annual evaluations of the auditor's performance. The Committee Chairman shall participate in decisions regarding the appointment of the internal auditor and the acceptance of the internal audit plan. C. Other Duties Related to Review, Reports and Improvement Procedures 1. Review and reassess annually the adequacy of this Charter, and conduct an annual self-assessment of this Committee’s performance.
2. Report all meetings of the Committee to the Board on the matters discussed at each Committee meeting, as appropriate.
42
3. Perform any other activities consistent with this Charter, the County’s goals, objectives and governing law, as the Committee or the Board deems necessary or appropriate.
Original: Adopted by Board of Supervisors 1/25/2012 Revisions: 9/9/2013: reduced Board of Supervisor representatives from four (4) to three (3) 9/29/2014: no changes 10/21/2015: no changes 9/13/2017: no changes 9/12/2018: no changes 9/11/2019: no changes 9/9/2020: no changes 11/10/2021: no changes 8/10/2022: no changes 8/16/23: no changes
43
Finance Committee
Agenda Item Detail
Meeting Date: July 17, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides a Fund 10 Transfer report for June 2024.
Attachments:
TXFS JUNE 2024.pdf
44
Page 1 of 2
BUDGET TRANSFERS JUNE 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
6/7/2024 SHERIFF COMMUNICATION/HEARING HEADSETS 3102 3005 000 000 (15,550.00)
SHERIFF 3102 5409 000 002 15,550.00
6/7/2024 COMMISSIONER OF THE REVENUE COVER VEHICLE INSPECTIONS 1209 3004 000 001 (300.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 3004 000 002 300.00
6/7/2024 SHERIFF FORENSICS CRIME SCENE BUNDLE 3102 8007 000 000 (11,600.00)
SHERIFF 3102 8003 000 000 11,600.00
6/7/2024 SHERIFF TO COVER DEFICIT 3102 5401 000 000 (1,438.00)
SHERIFF 3102 5409 000 004 1,438.00
SHERIFF 3102 5401 000 000 (40.00)
SHERIFF 3102 5801 000 000 40.00
6/7/2024 CLEARBROOK PARK TO COVER NEGATIVE BALANCE 7109 5403 000 000 (1,995.00)
CLEARBROOK PARK 7109 5413 000 000 1,995.00
6/7/2024 ROAD ADMINISTRATION TO COVER ROAD ADMINISTRATION SHORTAGE 4102 3010 000 000 1,900.00
PLANNING 8101 5506 000 000 (1,900.00)
6/7/2024 RECRATION CENTERS AND PLAYGROUNDS TO PURCHASE CONCESSIONS ITEMS FOR RESALE 7104 3010 000 000 (8,000.00)
RECRATION CENTERS AND PLAYGROUNDS 7104 5414 000 000 8,000.00
6/10/2024 PUBLIC SAFETY COMMUNICATIONS AMHERST PRICE INCREASE 3506 3004 000 001 (7.00)
PUBLIC SAFETY COMMUNICATIONS 3506 3002 000 000 7.00
6/10/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS MAINTENANCE CONTRACTS CAB 4304 3010 000 000 (2,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 000 2,000.00
6/10/2024 HUMAN RESOURCES RECRUITING ITEMS FOR MARKETING AND ADVERTISING 1203 3007 000 000 (10,000.00)
HUMAN RESOURCES 1203 5401 000 000 10,000.00
6/11/2024 PUBLIC SAFETY COMMUNICATIONS EFD IMPLEMENTATION 3506 3010 000 000 (114,551.00)
PUBLIC SAFETY COMMUNICATIONS 3506 9005 000 000 114,551.00
6/11/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS ELECTRICITY CAB 4304 3010 000 000 (7,200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5101 000 000 7,200.00
6/11/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS FOR WATER/SEWAGE CAB 4304 3010 000 000 (3,600.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5103 000 000 3,600.00
6/12/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS FOR PEST CONTROL VOTER REGISTRATION 4304 3010 000 052 (140.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 052 140.00
6/12/2024 GENERAL ENGINEERING/ADMINISTRATION OFFICE SUPPLIES 4201 4003 000 000 (1,500.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 5401 000 000 1,500.00
6/12/2024 GENERAL ENGINEERING/ADMINISTRATION PURCHASE FURNITURE 4201 5506 000 000 (4,000.00)
GENERAL ENGINEERING/ADMINISTRATION 4201 5401 000 000 4,000.00
6/12/2024 INSPECTIONS TO COVER SHORTAGE ON VEHICLE REPAIRS 3401 3002 000 000 (1,000.00)
INSPECTIONS 3401 3004 000 002 1,000.00
6/18/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE AIR QUALITY TEST AT SMITHFIELD AVENUE 4304 3010 000 000 (2,200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 086 2,200.00
6/18/2024 COMMISSSIONER OF THE REVENUE BUSINESS CARDS 1209 3007 000 000 (400.00)
COMMISSSIONER OF THE REVENUE 1209 3006 000 000 400.00
6/18/2024 FIRE AND RESCUE MOVE FUNDS FOR CAPITAL PURCHASE 3505 5404 000 000 (15,822.76)
FIRE AND RESCUE 3505 8009 000 000 15,822.76
6/18/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE LOWER BRACKETS ON (6) GARAGE DOORS AT ROUNDHILL 4304 3002 000 008 (500.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 500.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3010 000 007 (645.55)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 645.55
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5400 000 007 (1,200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 1,200.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5403 000 007 (300.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 300.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5405 000 007 (600.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 600.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5407 000 007 (900.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 900.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5408 000 007 (200.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 200.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5413 000 007 (300.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 300.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 007 (2,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 008 2,000.00
6/18/2024 FIRE AND RESCUE MOVE FUNDS TO COVER PARAMEDIC CLASS 3505 5506 000 000 (2,423.00)
FIRE AND RESCUE 3505 2013 000 000 2,423.00
6/18/2024 CLEARBROOK PARK TO COVER MAY PURCHASES 7109 5407 000 000 (682.45)
CLEARBROOK PARK 7109 5103 000 000 682.45
CLEARBROOK PARK 7109 5407 000 000 (4,019.14)
CLEARBROOK PARK 7109 5413 000 000 4,019.14
SHERANDO PARK 7110 3004 000 003 (5,574.27)
SHERANDO PARK 7110 5408 000 000 5,574.27
6/18/2024 PARKS AND RECREATION ADMINISTRATION TO COVER JUNE PURCHASES 7101 3006 000 000 (3,686.00)
PARKS AND RECREATION ADMINISTRATION 7101 3007 000 000 3,686.00
6/18/2024 PARKS AND RECREATION ADMINISTRATION TO COVER NEGATIVE BALANCE 7101 3002 000 000 (664.77)
PARKS AND RECREATION ADMINISTRATION 7101 5204 000 001 664.77
PARKS AND RECREATION ADMINISTRATION 7101 3002 000 000 (46.15)
PARKS AND RECREATION ADMINISTRATION 7101 5801 000 000 46.15
6/20/2024 CLEARBROOK PARK CLEARBROOK POOL BATH HOUSE SIDING 7109 5412 000 000 (31,500.00)
CLEARBROOK PARK 7109 3004 000 003 31,500.00
6/20/2024 PUBLIC SAFETY COMMUNICATIONS EFD INTERFACE TO CAD 3506 5413 000 000 (4,940.00)
PUBLIC SAFETY COMMUNICATIONS 3506 9005 000 000 4,940.00
6/20/2024 FIRE AND RESCUE MOVE FUNDS TO CAPITAL FOR (2) STAIR CHAIRS 3505 5413 000 000 (14,145.52)
FIRE AND RESCUE 3505 8009 000 000 14,145.52
45
Page 2 of 2
FIRE AND RESCUE 3505 5404 000 000 (16,000.00)
FIRE AND RESCUE 3505 8009 000 000 16,000.00
6/20/2024 FIRE AND RESCUE MOVE TO CAPITAL FOR QUANTIFIT PURCHASE 3505 5413 000 000 (28,840.00)
FIRE AND RESCUE 3505 8009 000 000 28,840.00
6/20/2024 SHERANDO PARK SHERANDO POOL BATH HOUSE SIDING 7110 8900 000 000 (31,500.00)
SHERANDO PARK 7110 3004 000 003 31,500.00
6/20/2024 FIRE AND RESCUE TRANSFER FUNDS FOR PURCHASE OF TANKER EQUIPMENT 3505 3004 000 001 (32,476.90)
FIRE AND RESCUE 3505 5413 000 000 32,476.90
6/21/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE INSUFFICIENT FUNDS FOR JANITORIAL SUPPLIES PSB 4304 5413 000 005 (879.32)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5405 000 005 879.32
6/24/2024 PARKS AND RECREATION ADMINISTRATION TO COVER NEGATIVE BALANCE 7101 3002 000 000 (3,095.00)
PARKS AND RECREATION ADMINISTRATION 7101 3007 000 000 3,095.00
6/24/2024 INSPECTONS TO COVER OVERAGE OF PRINTING 3401 3002 000 000 (300.00)
INSPECTONS 3401 3006 000 000 300.00
6/24/2024 CLEARBROOK PARK TO COVER SHELTER ROOFING 7109 5407 000 000 (7,000.00)
CLEARBROOK PARK 7109 5408 000 000 (3,552.00)
SHERANDO PARK 7110 3004 000 003 7,000.00
SHERANDO PARK 7110 3004 000 003 3,552.00
6/24/2024 FIRE AND RESCUE PURCHASE OF AED'S 3505 5605 000 000 (10,994.56)
FIRE AND RESCUE 3505 5404 000 000 10,994.56
6/24/2024 SHERANDO PARK TO COVER ITEM CODED INCORRECTLY 7110 8900 000 000 (9,995.39)
SHERANDO PARK 7110 8002 000 000 9,995.39
6/24/2024 ELECTORAL BOARD AND OFFICIALS TO BALANCE ACCOUNT 1301 1005 000 000 (2,472.13)
REGISTRAR 1302 1005 000 000 2,472.13
6/26/2024 SHERANDO PARK TO COVER INCORRECT CODING 7110 8900 000 000 (9,995.39)
SHERANDO PARK 7110 8002 000 000 9,999.39
6/26/2024 FIRE AND RESCUE TRANSFER FUNDS TO COVER PURCHASE 3505 5605 000 000 (1,000.00)
FIRE AND RESCUE 3505 5605 000 002 1,000.00
6/27/2024 PUBLIC SAFETY COMMUNICATIONS COVER COPIERS PRINT OVERAGES 3506 5413 000 000 (135.00)
PUBLIC SAFETY COMMUNICATIONS 3506 9001 000 000 135.00
6/27/2024 PUBLIC SAFETY COMMUNICATION EVERBRIDGE PHONE DATA 3506 5413 000 000 (2,500.00)
PUBLIC SAFETY COMMUNICATION 3506 9005 000 000 2,500.00
PUBLIC SAFETY COMMUNICATION 3506 3004 000 001 (2,000.00)
PUBLIC SAFETY COMMUNICATION 3506 9005 000 000 2,000.00
PUBLIC SAFETY COMMUNICATION 3506 4003 000 002 (2,200.00)
PUBLIC SAFETY COMMUNICATION 3506 9005 000 000 2,200.00
6/27/2024 AGRICULTURE FUNDS NEEDED FOR BOOKS AND SUBSCRIPTIONS 8301 5401 000 000 (75.00)
AGRICULTURE 8301 5411 000 000 75.00
6/27/2024 AGRICULTURE FUNDS NEEDED FOR LEASE/RENT OF EQUIPMENT 8301 3004 000 001 (290.00)
AGRICULTURE 8301 9001 000 000 290.00
6/27/2024 AGRICULTURE FUNDS NEEDED FOR POSTAGE 8301 5401 000 000 (874.26)
AGRICULTURE 8301 5204 000 000 874.26
6/27/2024 AGRICULTURE FUNDS NEEDED FOR POSTAGE/TELEPHONE 8301 5506 000 000 (600.00)
AGRICULTURE 8301 5204 000 000 600.00
6/27/2024 AGRICULTURE FUNDS NEEDED FOR PROGRAM 8301 3004 000 001 (210.00)
AGRICULTURE 8301 5401 000 000 210.00
AGRICULTURE 8301 5506 000 000 (695.09)
AGRICULTURE 8301 5401 000 000 695.09
6/27/2024 AGRICULTURE FUNDS NEEDED FOR TRAVEL 8301 5401 000 000 (4.51)
AGRICULTURE 8301 5506 000 000 4.51
6/27/2024 RECREATION CENTERS AND PLAYGROUNDS NEW HIRE 6/24 7104 1003 000 000 (401.00)
RECREATION CENTERS AND PLAYGROUNDS 7104 1001 000 031 401.00
6/27/2024 SHERIFF PAYROLL PAYOUT 3102 1002 000 006 (5,262.00)
SHERIFF 3102 1001 000 024 5,262.00
SHERIFF 3102 1002 000 006 (5,262.00)
SHERIFF 3102 1002 000 024 5,262.00
6/27/2024 RECREATION CENTERS AND PLAYGROUNDS TO COVER NEGATIVE BALANCE 7104 1003 000 000 (22,063.63)
CLEARBROOK PARK 7109 1003 000 000 22,063.63
6/27/2024 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME COSTS 7104 1003 000 000 (1,867.88)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 1,867.88
CLEARBROOK PARK 7109 1005 000 001 470.18
SHERANDO PARK 7110 1003 000 000 (49.53)
SHERANDO PARK 7110 1005 000 001 49.53
SHERANDO PARK 7110 1003 000 000 (470.18)
7/1/2024 PUBLIC ASSISTANCE ALLOCATE ADDITIONAL FUNDS 5317 5817 000 000 (24,000.00)
PUBLIC ASSISTANCE 5317 5811 000 000 24,000.00
7/1/2024 PUBLIC ASSISTANCE TO ALLOCATE ADULT PROTECTIVE SERVICES 5317 5833 000 000 (837.00)
PUBLIC ASSISTANCE 5317 5895 000 000 837.00
7/1/2024 PUBLIC ASSISTANCE TO ALLOCATE REFUGEE FUNDS 5317 5817 000 000 (524.00)
PUBLIC ASSISTANCE 5317 5819 000 000 524.00
7/1/2024 JUVENILE AND DEMESTIC COURT TO BALANCE NEGATIVE AMOUNT 2105 5401 000 000 (135.00)
JUVENILE AND DEMESTIC COURT 2105 5801 000 000 135.00
7/1/2024 SOCIAL SERVICES ADMINISTRATION TO REALLOCATE FUNDS TO TRAINING NEEDS 5316 3010 000 000 (3,462.00)
SOCIAL SERVICES ADMINISTRATION 5316 5405 000 000 3,462.00
7/1/2024 PUBLIC ASSISTANCE TO REALLOCATE LOCAL FUNDS 5317 5833 000 000 (1,931.00)
PUBLIC ASSISTANCE 5317 5920 000 000 1,931.00
7/1/2024 PUBLIC ASSISTANCE TO REALLOCATE PSSF FUNDS 5317 5864 000 000 (250.00)
PUBLIC ASSISTANCE 5317 5866 000 000 250.00
7/1/2024 SOCIAL SERVICES ADMINISTRATION TO REALLOCATE SALARY FUND 5316 1001 000 000 (6,400.00)
SOCIAL SERVICES ADMINISTRATION 5316 1005 000 000 6,400.00
7/1/2024 SOCIAL SERVICES ADMINISTRATION TO REALLOCATE WEBEX LICENSES 5316 3005 000 000 (136.00)
SOCIAL SERVICES ADMINISTRATION 5316 9005 000 000 136.00
46