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FinCmteAgendaPkt 20250115A.Action Items A.1.The Department of Social Services Administrative Services Manager requests a General Fund supplemental appropriation in the amount of $15,738. This amount represents an auto insurance claim and will be applied toward the cost of a replacement vehicle. No local funds required. A.2.The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $2,694. This amount represents an auto insurance claim and will be applied toward the cost of repairs to the damaged vehicle. No local funds required. A.3.The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $900. This amount represents a donation for a memorial park bench at Clearbrook Park. No local funds required. A.4.The Sheriff requests a General Fund supplemental appropriation in the amount of $1,932. This amount represents donations to go toward the impound lot building. No local funds required. AGENDA FINANCE COMMITTEE WEDNESDAY, JANUARY 15, 2025 8:00 AM FIRST FLOOR CONFERENCE ROOM 107 NORTH KENT STREET WINCHESTER, VA 22601 DSS Auto Claim.pdf Parks Auto Claim.pdf Parks Bench Donation.pdf 1 A.5.The Sheriff requests a General Fund supplemental appropriation in the amount of $4,233.56. This amount represents an auto insurance claim and will be used for repairs to the damaged vehicle. No local funds required. A.6.The Finance Director and FCPS Finance Department requests an amendment to the FY 2025 budget resolution. The FCPS Special Grants Fund 44 was established in December 2023 for the State All In Virginia funds received. The funds were one-time state dollars for the implementation of the Virginia Literacy Act, learning loss, and additional operating and infrastructure support. No local funds required. This fund was inadvertently omitted from the FY 2025 budget resolution that allows the appropriation of the unspent funds. A.7.The Old Dominion ASAP Director requests a Court Services fund supplemental appropriation in the amount of $59,329. This amount represents additional funds received from the Commission on VASAP to be used for purposes deemed necessary. Any salary increases are pending approval from the Regional Jail Authority. No additional local funds required. B.Items For Information Only B.1.The Government Finance Officers Association (GFOA) has awarded the County the Award for Outstanding Achievement in Popular Annual Financial Reporting for the June 30, 2023 Popular Annual Financial Report (PAFR). This is the 18th consecutive year that Frederick County has received this achievement. B.2.The Government Finance Officers Association (GFOA) has awarded the County the Certificate of Achievement for Excellence in Financial Reporting for the June 30, 2023 Annual Comprehensive Financial Report (ACFR). This is the 38th consecutive year that Frederick County has received this achievement. Sheriff Donations.pdf Sheriff Insurance Claim.pdf FCPS Special Grants fund.pdf FiscalYear2024-2025Budget Resolution excerpt.pdf Court Services SA.pdf 2023 PAFR Award.pdf 2 B.3.The Government Finance Officers Association (GFOA) has awarded the County the Distinguished Budget Presentation Award for the 2025 fiscal year. This is the 38th consecutive year that Frederick County has received this award. B.4.The Director of Elections returns $25,000 unspent postage funds. 2023 ACFR Award.pdf 2025 Budget Award.pdf Registrar Postage.pdf 3 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Department of Social Services Administrative Services Manager requests a General Fund supplemental appropriation in the amount of $15,738. This amount represents an auto insurance claim and will be applied toward the cost of a replacement vehicle. No local funds required. Attachments: DSS Auto Claim.pdf 4 Frederick County Department of Social Services Memo To: Finance Committee/Cheryl Shiffler From: Delsie D. Jobe CC: Tamara Green, Director Date: November 12, 2024 Re: FY 2025 General Fund Supplemental Appropriation Request Department of Social Services is requesting a general fund supplemental appropriation in the amount of $15,738.00 for an auto claim dated September 17, 2024. We wish to have this funding within our budget in order to apply to the cost of a replacement vehicle. g/l code: 4-010-053160-8005-000-000 Thank you for your consideration. Delsie D. Jobe, Administrative Services Manager 5 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $2,694. This amount represents an auto insurance claim and will be applied toward the cost of repairs to the damaged vehicle. No local funds required. Attachments: Parks Auto Claim.pdf 6 7 8 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 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 a memorial park bench at Clearbrook Park. No local funds required. Attachments: Parks Bench Donation.pdf 9 c.s. 11/6/24 10 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Sheriff requests a General Fund supplemental appropriation in the amount of $1,932. This amount represents donations to go toward the impound lot building. No local funds required. Attachments: Sheriff Donations.pdf 11 12 13 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Sheriff requests a General Fund supplemental appropriation in the amount of $4,233.56. This amount represents an auto insurance claim and will be used for repairs to the damaged vehicle. No local funds required. Attachments: Sheriff Insurance Claim.pdf 14 (Note: to be used for vehicle repairs.) c.s. 10/23/24 15 16 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Finance Director and FCPS Finance Department requests an amendment to the FY 2025 budget resolution. The FCPS Special Grants Fund 44 was established in December 2023 for the State All In Virginia funds received. The funds were one-time state dollars for the implementation of the Virginia Literacy Act, learning loss, and additional operating and infrastructure support. No local funds required. This fund was inadvertently omitted from the FY 2025 budget resolution that allows the appropriation of the unspent funds. Attachments: FCPS Special Grants fund.pdf FiscalYear2024-2025Budget Resolution excerpt.pdf 17 Linking our Work to the Strategic Plan 4 One-time state dollars for the implementation of the Virginia Literacy Act, learning loss, and additional operating and infrastructure support. Funds expire in 2026. The Governor recommends that schools focus on 70% Grade 3- 8 high-intensity tutoring, 20% on Virginia Literacy Act, and 10% on chronic absenteeism. “All in Funding” -$4,163,705 Special Grants Fund 18 School Operating Fund 238, 323,836 School Debt Service Fund 20,992,393 School Capital Projects Fund 4,000,000 School Nutrition Services Fund 11,321,757 NREP Operating Fund 7,689,233 NREP Textbook Fund 20,000 Consolidated Services/Maintenance Fund 5,500,000 School Private Purpose Funds 1,000,000 School Textbook Fund 5,110,074 BE IT FURTHER RESOLVED that appropriations are hereby authorized forthe central stores fund, special welfare fund, comprehensive services fund, county health insurance fund, school health insurance fund, employee benefits fund, maintenance insurance fund, development project/transportation fund, ARPA fund, sales tax fund, commonwealth sales tax fund, unemployment compensation fund, Forfeited Assets Program, Four-For-Life Funds, Fire Programs, and Economic Incentive funds equal to the total cash balance on hand at July 1, 2024, plus the total amount of receipts for the fiscal year 2024-2025, The County Capital Fund, Airport Capital Fund and Fire Company Capital appropriation will include the current year appropriation plus any unused funds at the end of the fiscal year 2024. The County Capital appropriation shall include funds transferred from and to other capital funds for classification and policy purposes. BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30, 2024, are re-appropriated to the 2024-2025 fiscal year to the same department and account for which they are encumbered in the 2023-2024 fiscal year. BE IT FURTHER RESOLVED that the construction fund projects are appropriated as a carryforward in the amount that equals the approved original project cost, less expenditures and encumbrances through June 30, 2024. Res. No. 067-24 19 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Action Items Title: The Old Dominion ASAP Director requests a Court Services fund supplemental appropriation in the amount of $59,329. This amount represents additional funds received from the Commission on VASAP to be used for purposes deemed necessary. Any salary increases are pending approval from the Regional Jail Authority. No additional local funds required. Attachments: Court Services SA.pdf 20 Old Dominion ASAP Memo To: Superintendent Clay Corbin From: Jen McVeigh, Director cc: Major Tana Jones; Chief of Finance Lynn McKinley Date: 12/20/2024 Re: COV funding disbursement appropriation Old Dominion Court Services has been awarded an additional $59,329 in funds from the from the Commission on VASAP on December 5, 2024. The COVASAP disbursed these funds to the agency to be used for whatever purposes deemed necessary-salaries, fringes, other operating expenses such as office supplies, drug tests, shipping, electronic equipment, etc. The agency intends to appropriate a portion of the funds for salary increases for existing personnel to better align with the SAP. The proposed increases are sustainable for future years without the additional funding from the COV. The salary increases are pending approval through NRADC jail board. Other funds will be used to supplement the P/T Instructor and P/T Secretary line items to cover increased client volume (i.e. additional classes, added staffing hours). Remaining funds will be used to supplement Other Operating and Office Supplies for the purchase of needed equipment (i.e. Intoxalyzers, additional office equipment for new staff), The funding is a single disbursement for FY25, with the possibility of continued funding in FY26, pending COVASAP board approval. Please advise if further information is needed. 21 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Items For Information Only Title: The Government Finance Officers Association (GFOA) has awarded the County the Award for Outstanding Achievement in Popular Annual Financial Reporting for the June 30, 2023 Popular Annual Financial Report (PAFR). This is the 18th consecutive year that Frederick County has received this achievement. Attachments: 2023 PAFR Award.pdf 22 FOR IMMEDIATE RELEASE 11/20/2024 For more information contact: Michele Mark Levine, Director/TSC Phone: (312) 977-9700 Fax: (312) 977-4806 Email: mlevine@gfoa.org (Chicago, Illinois)—Government Finance Officers Association is pleased to announce that County of Frederick has received GFOA’s Award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR Award) for its Popular Annual Financial Report for the fiscal year ended June 30, 2023. The Award represents a significant achievement by the entity. In order to be eligible for the PAFR Award, a government must also submit its annual comprehensive financial report to GFOA’s Certificate of Achievement for Excellence in Financial Reporting Program and receive the Certificate for the current fiscal year. Each eligible report is reviewed by judges who evaluate the report based on the following categories: reader appeal, understandability, distribution methods, creativity and other elements. Government Finance Officers Association (GFOA) advances excellence in government finance by providing best practices, professional development, resources, and practical research for more than 21,000 members and the communities they serve. 23 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Items For Information Only Title: The Government Finance Officers Association (GFOA) has awarded the County the Certificate of Achievement for Excellence in Financial Reporting for the June 30, 2023 Annual Comprehensive Financial Report (ACFR). This is the 38th consecutive year that Frederick County has received this achievement. Attachments: 2023 ACFR Award.pdf 24 FOR IMMEDIATE RELEASE 9/17/2024 For more information contact: Michele Mark Levine, Director/TSC Phone: (312) 977-9700 Fax: (312) 977-4806 Email: mlevine@gfoa.org (Chicago, Illinois)—Government Finance Officers Association of the United States and Canada (GFOA) has awarded the Certificate of Achievement for Excellence in Financial Reporting to County of Frederick for its annual comprehensive financial report for the fiscal year ended June 30, 2023. The report has been judged by an impartial panel to meet the high standards of the program, which includes demonstrating a constructive "spirit of full disclosure" to clearly communicate its financial story and motivate potential users and user groups to read the report. The Certificate of Achievement is the highest form of recognition in the area of governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management. Government Finance Officers Association (GFOA) advances excellence in government finance by providing best practices, professional development, resources, and practical research for more than 21,000 members and the communities they serve. 25 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Items For Information Only Title: The Government Finance Officers Association (GFOA) has awarded the County the Distinguished Budget Presentation Award for the 2025 fiscal year. This is the 38th consecutive year that Frederick County has received this award. Attachments: 2025 Budget Award.pdf 26 FOR IMMEDIATE RELEASE 9/3/2024 For more information, contact: Technical Services Center Phone: (312) 977-9700 Email: budgetaward@gfoa.org (Chicago, Illinois)—Government Finance Officers Association is pleased to announce that County of Frederick, Virginia received GFOA's Distinguished Budget Presentation Award for its budget. The award represents a significant achievement by the entity. It reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget award, the entity had to satisfy nationally recognized guidelines for effective budget presentation. These guidelines are designed to assess how well an entity's budget serves as: a policy document a financial plan an operations guide a communications device Budget documents must be rated "proficient" in all four categories, and in the fourteen mandatory criteria within those categories, to receive the award. There are over 1,700 participants in the Budget Awards Program. The most recent Budget Award recipients, along with their corresponding budget documents, are posted quarterly on GFOA's website. Award recipients have pioneered efforts to improve the quality of budgeting and provide an excellent example for other governments throughout North America. Government Finance Officers Association (GFOA) advances excellence in government finance by providing best practices, professional development, resources, and practical research for more than 22,500 members and the communities they serve. 27 Finance Committee Agenda Item Detail Meeting Date: January 15, 2025 Agenda Section: Items For Information Only Title: The Director of Elections returns $25,000 unspent postage funds. Attachments: Registrar Postage.pdf 28 29