FinCmteRpt 20250319ATTENDEES
Committee Members Present: Heather Lockridge, Chairman; Josh Ludwig; Robert Liero;
Mike Stottlemyer; Delane Karalow; and Brandon Monk. Non-voting liaisons Tonya Sibert,
Commissioner of the Revenue and William Orndoff, Treasurer.
Committee Members Absent: None.
Staff present: Cheryl Shiffler, Finance Director; Clay Corbin, NRADC Superintendent; Jay
Tibbs, Deputy County Administrator; and Lindsey Mohler, Victim Witness Program
Manager.
A.Action Items
A.1.The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $7,713.
This amount represents an insurance claim for wind damage to the sign at
Millwood Fire Station. These funds will be used to replace the sign. No local
funds are required.
The committee recommends approval.
A.2.The Parks and Recreation Director requests a General Fund
supplemental appropriation in the amount of $1,800.
This amount represents 2 donations for memorial benches. No local funds
required.
The committee recommends approval.
REPORT AND RECOMMENDATIONS
FINANCE COMMITTEE
WEDNESDAY, MARCH 19, 2025
8:30 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
Ins Claim Millwood Sign.pdf
1
A.3.The NRADC Superintendent requests a Jail Fund budget transfer out of
fringes in the amount of $582,000.
These funds will be transferred to operational line items. The request has
been approved by the Jail Authority. No additional local funds are required.
Per County policy, BOS approval is required for transfers out of fringe benefit
line items.
The committee recommends approval.
A.4.The Victim Witness Program Manager requests a General Fund
supplemental appropriation in the amount of $11,311.
This amount represents additional funds awarded by DCJS for preapproved
supplies. No additional local funds required.
The committee recommends approval.
B.Items For Information Only
B.1.The Finance Director provides a General Fund transfer report for February
2025.
B.2.The Finance Director provides monthly financial statements for February 2025.
B.3.The Finance Director provides the General Fund Unreserved Fund Balance
Report ending March 14, 2025.
Parks Bench Donations.pdf
NRADC Fringe Transfer.pdf
Victim Witness DCJS.pdf
202502 Txfs.pdf
202502 Fund 10.pdf
202502 Fund 11.pdf
202502 Fund 12.pdf
FY2025_FundBalance.pdf
2
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: ATTENDEES
Title: Committee Members Present: Heather Lockridge, Chairman; Josh Ludwig; Robert
Liero; Mike Stottlemyer; Delane Karalow; and Brandon Monk. Non-voting liaisons Tonya
Sibert, Commissioner of the Revenue and William Orndoff, Treasurer.
Committee Members Absent: None.
Staff present: Cheryl Shiffler, Finance Director; Clay Corbin, NRADC Superintendent; Jay
Tibbs, Deputy County Administrator; and Lindsey Mohler, Victim Witness Program Manager.
Attachments:
3
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Action Items
Title: The Deputy County Administrator requests a General Fund supplemental
appropriation in the amount of $7,713.
This amount represents an insurance claim for wind damage to the sign at Millwood Fire
Station. These funds will be used to replace the sign. No local funds are required.
The committee recommends approval.
Attachments:
Ins Claim Millwood Sign.pdf
4
COUNTY of FREDERICK
Jay E. Tibbs
Deputy County Administrator
540/665-6382
Fax: 540/667-0370
E-mail: jtibbs@fcva.us
107 North Kent Street Winchester, Virginia 22601
TO: Finance Committee FROM: Jay E. Tibbs, Deputy County Administrator DATE: February 26, 2025 RE: Appropriation of Insurance Claim This is a request for a General Fund supplemental appropriation in the amount of $7,713.00. The amount
represents payment of a property damage claim due to wind damage to the sign at Millwood Fire Station. No local funds are required.
The insurance reimbursement should be appropriated to GL 4-010-043040-8900-000-021.
Should you have any questions, please do not hesitate to contact me.
5
6
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Action Items
Title: The Parks and Recreation Director requests a General Fund supplemental
appropriation in the amount of $1,800.
This amount represents 2 donations for memorial benches. No local funds required.
The committee recommends approval.
Attachments:
Parks Bench Donations.pdf
7
8
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Action Items
Title: The NRADC Superintendent requests a Jail Fund budget transfer out of fringes in
the amount of $582,000.
These funds will be transferred to operational line items. The request has been approved by
the Jail Authority. No additional local funds are required.
Per County policy, BOS approval is required for transfers out of fringe benefit line items.
The committee recommends approval.
Attachments:
NRADC Fringe Transfer.pdf
9
10
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Action Items
Title: The Victim Witness Program Manager requests a General Fund supplemental
appropriation in the amount of $11,311.
This amount represents additional funds awarded by DCJS for preapproved supplies. No
additional local funds required.
The committee recommends approval.
Attachments:
Victim Witness DCJS.pdf
11
ROSS P. SPICER
Commonwealth's Attorney
ANDREW M. ROBBINS
Deputy Commonwealth's Attorney
DEREK G. CRIDER
Investigator
To Whom it may concern,
DCJS recently awarded Frederick County Victim Witness extra funds. I have submitted an amendment in the
amount of $11,310.98 that has been approved by DCJS on 3-12-25. These funds will be used for preapproved
supplies for our office.
Thank you,
Lindsey Mohler
Program Manager
MARIE E. ACOSTA
HEATHER D. ENLOE
RYAN W. PERRY
KATHRYN M.S. ARMSTRONG
ROBERT N. VERNAIL
JOSELYN N. MARKAS
AIMEE MCCLINTOCK
Assistant Commonwealth's Attorney
12
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides a General Fund transfer report for February 2025.
Attachments:
202502 Txfs.pdf
13
BUDGET TRANSFERS FEBRUARY 2025
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
2/10/2025 INFORMATION TECHNOLOGY COGNOS SOFTWARE PROJECT FOR IBM AS400 1220 3002 000 000 72,084.00
INFORMATION TECHNOLOGY 1220 9005 000 000 30,050.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (102,134.00)
2/12/2025 GENERAL ENGINEERING/ADMINISTRATION PMI MEMBERSHIP 4201 4003 000 000 (250.00) GENERAL ENGINEERING/ADMINISTRATION 4201 5801 000 000 250.00
2/14/2025 REASSESSMENT/BOARD OF ASSESSORS PAYMENT FOR BD OF EQUALIZATION 1210 5401 000 000 (6,000.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 1006 000 000 6,000.00
2/14/2025 COUNTY ADMINISTRATOR TO COVER EIG CONSTANT CONTACT YEARLY SUBSCRIPTION 1201 5506 000 000 (500.00)
COUNTY ADMINISTRATOR 1201 5411 000 000 500.00
2/20/2025 ANIMAL SHELTER WATER HEATERS (2) & INSTALLATION 4305 8001 000 000 24,000.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (24,000.00)
2/20/2025 SHERANDO PARK TO COVER UNEXPECTED TREE WORK AND PUMP HOUSE REPAIR 7110 3004 000 003 (4,961.19)
SHERANDO PARK 7110 3010 000 000 4,961.19
SHERANDO PARK 7110 5413 000 001 (1,402.27)
SHERANDO PARK 7110 5412 000 000 1,402.27 2/21/2025 JUVENILE AND DOMESTIC COURT RECLASS FROM LEASE TO COPIES 2105 9000 000 000 (1,540.00) JUVENILE AND DOMESTIC COURT 2105 3010 000 000 1,540.00 2/21/2025 MANAGEMENT INFORMATION SYSTEMS TO COVER DEFICIT FOR INTERNET ACCESS 1222 5401 000 000 (1,450.00)
MANAGEMENT INFORMATION SYSTEMS 1222 5299 000 000 1,450.00
2/25/2025 PUBLIC SAFETY COMMUNICATIONS PROMOTIONS 2/25 3506 1007 000 001 (1,769.00)
SHERIFF 3102 1002 000 054 1,769.00
SHERIFF 3102 1002 000 004 (3,042.00)
SHERIFF 3102 1001 000 030 3,042.00
TRANSFERS/CONTINGENCY 9301 5807 000 001 (3,041.00)
PLANNING 8101 1001 000 002 3,041.00
SHERIFF 3102 1002 000 004 (4,037.00)
SHERIFF 3102 1002 000 014 4,037.00
FIRE AND RESCUE 3505 1007 000 001 (11,415.00)
FIRE AND RESCUE 3505 1001 000 088 11,415.00
FIRE AND RESCUE 3505 1007 000 001 (970.00)
FIRE AND RESCUE 3505 1001 000 163 970.00
SHERIFF 3102 1002 000 004 (4,337.00)
SHERIFF 3102 1002 000 043 4,337.00
INSPECTIONS ``3401 1005 000 000 (848.00)
INSPECTIONS 3401 1001 000 016 848.00
INSPECTIONS 3401 1005 000 000 (879.00)
INSPECTIONS 3401 1001 000 011 879.00 FIRE AND RESCUE 3505 1001 000 003 (6,653.00) FIRE AND RESCUE 3505 1001 000 023 6,653.00
2/25/2025 RECREATION CENTERS AND PLAYGROUNDS TO COVER SPRING UNIFORMS 7104 3010 000 000 (1,720.91)
RECREATION CENTERS AND PLAYGROUNDS 7104 5410 000 000 1,720.91
3/5/2025 FIRE AND RESCUE TO COVER EXPENSES FOR MAJOR REPAIRS ON PUMPER 3505 5410 000 000 (50,000.00)
FIRE AND RESCUE 3505 3004 000 002 50,000.00
3/5/2025 REGISTRAR TO COVER OT & ELECTION OFC COMPENSATION DEFICIT 1302 5401 000 000 (1,173.53)
REGISTRAR 1302 1005 000 000 1,173.53
ELECTORAL BOARD AND OFFICIALS 1301 3010 000 000 (28,542.25)
ELECTORAL BOARD AND OFFICIALS 1301 1006 000 002 28,542.25
14
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides monthly financial statements for February 2025.
Attachments:
202502 Fund 10.pdf
202502 Fund 11.pdf
202502 Fund 12.pdf
15
FY25 FY24 Increase
2/28/2025 2/29/2024 (Decrease)
ASSETS
Cash and Cash Equivalents 64,842,988.07$ 71,673,645.08$ (6,830,657.01)$ *A
Petty Cash 1,555.00 1,555.00 -
Receivables:
Receivable Arrears Pay Deferred 289,918.77 316,120.32 (26,201.55)
Taxes, Commonwealth,Reimb.P/P 13,571,975.81 13,840,771.67 (268,795.86)
Streetlights 744.10 888.16 (144.06)
Miscellaneous Charges 46,080.93 29,321.98 16,758.95
Prepaid Postage 2,101.53 1,951.09 150.44
GL controls (est. rev / est. exp)(35,248,188.70) (18,182,600.48) (17,065,588.22) (1) Attached
TOTAL ASSETS 43,507,175.51$ 67,681,652.82$ (24,174,477.31)$
LIABILITIES
Accrued Wages Payable 1,932,460.85$ 1,774,175.66$ 158,285.19$
Performance Bonds Payable 1,646,349.18 1,306,760.62 339,588.56
Taxes Collected in Advance 580,663.89 302,409.11 278,254.78
Deferred Revenue 13,579,072.55 13,851,804.62 (272,732.07) *B
TOTAL LIABILITIES 17,738,546.47 17,235,150.01 503,396.46
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 3,136,196.46 5,281,570.13 (2,145,373.67) (2) Attached
Conservation Easement 4,979.85 4,779.85 200.00
Peg Grant 374,676.65 426,500.44 (51,823.79)
Prepaid Items 949.63 949.63 -
Advances 657,083.23 657,083.23 -
Opoid Settlement 914,016.09 380,655.34 533,360.75
Courthouse Fees 607,360.27 569,633.56 37,726.71
Animal Shelter 1,557,687.78 1,387,401.98 170,285.80
Sheriff's Reserve 1,000.00 1,000.00 -
Proffers 4,377,748.57 9,132,140.01 (4,754,391.44) (3) Attached
Parks Reserve 206,918.97 192,036.04 14,882.93
E-Summons Funds 214,676.43 180,598.29 34,078.14
Undesignated Adjusted Fund Balance 13,715,335.11 32,232,154.31 (18,516,819.20) (4) Attached
TOTAL EQUITY 25,768,629.04 50,446,502.81 (24,677,873.77)
TOTAL LIABILITIES & EQUITY 43,507,175.51$ 67,681,652.82$ (24,174,477.31)$
NOTES:
County of Frederick
Fund 10 General Fund
February 28, 2025
*B Deferred revenue includes taxes receivable, street lights, miscellaneous charges, dog tags, and motor vehicle registration fees.
Balance Sheet
*A Cash decrease includes a decrease in fund balance and an increase in revenue, expenditures and transfers. (Refer to the
Comparative Statement of Revenue, Expenditures, and changes in Fund Balance.)
16
General Fund Balance Sheet Supplemental Information (page 1)
February 28, 2025
(1)
GL Controls FY25 FY24 Inc/(Decrease)
Estimated Revenue 250,907,853$ 247,006,015$ 3,901,838$
Appropriations (155,092,974) (138,191,893) (16,901,081)
Est. Transfers to Other Funds (139,871,320) (132,278,293) (7,593,027)
Est.Transfers From Other Funds 5,672,056 - 5,672,056
Encumbrances 3,136,196 5,281,570 (2,145,374)
Total (35,248,189)$ (18,182,601)$ (17,065,588)$
(2)
Board of Supervisors 50,086$
County Office Buildings 9,950
95,575
154,434
117,248
52,420
Fire and Rescue 10,995
19,594
39,836
5,848
20,785
5,306
170,118
700,906
130,165
9,959
7,433
9,996
IT 70,200
Parks and Recreation 6,359
17,899
9,996
19,057
220,000
8,160
255,713
7,080
5,500
9,571
78,319
30,739
7,084
6,458
35,594
27,115
Registrar 6,912
Sheriff 12,608
188,917
92,950
49,177
50,135
310,000
Total 3,136,197$
Granicus Renewal
Open Purchase Order Balances
Drainage Repair Sherando Park Fields
Sherando Park Pool Concrete Deck Expansion
One Ward No Smoke Direct Source Filtration System
Medical Supplies and Equipment
BRIVO Access Control System
Uniforms
MDT Project Panasonic F-Z-55 Cradlepoints and Mounts
Phone Upgrade & Replacement
(2) All Poly 3,000 Gallon Tankers
Valve Assembly
Firefighter Escape Systems
(9) Honor Guard Uniforms
Pierce Enforcer Fire Engine
Emergency Lighting and Equipment
Ford F550 Search and Rescue Vehicle
Sherando Park Recreation Amenity Design
Awards for Apple Blossom Races and Loudoun Street Mile
Socks for the Shenandoah Apple Blossom Valley Health 10K
Pool Chlorine
Rooftop Air Handler Unit Access Platform CAB
Replacement HVAC Control System PSB
(1) 30 Ton Trane Roof Top Unit Installed PSB
Minor Interior Office Renovation CAB
(4) LifePack 1000's AED's
EMS Pharmacy Room Construction Sunnyside
Uniforms, Staff Shirts, Event Shirts
Uniforms
Ammunition
Athletic Field Paint
Pickleball Court Painting
Clearbrook Sprayground Installation
Speedometer System
Ballistic Vests, Carriers, Holders, and Cases
Spring Fertilizer
Security Camera System
Spring Seed
Sprayground Equipment Clearbrook Park
Clearbrook Park Asphalt Path Paving
Race Participant Shirts
Upfitting (7) Vehicles
Rose Hill Park Parking Lot Addition and Paving
17
February 28, 2025
(3)
Proffer Balances SCHOOLS PARKS FIRE & RESCUE OTHER TOTAL
1,071,480$ 316,052 406,580 2,583,637 4,377,749$
73,760$
17,014
129,000
526,011
161,468
12,000
52,445
1,611,939
2,583,637$
(4)
Fund Balance Adjusted Summary FY25 FY24 Inc/(Decrease)
Balance per GL 48,218,293$ 47,779,682$ 438,611$
Revenue 141,762,645 140,623,378 1,139,267$
Expenditures (80,297,291) (74,910,313) (5,386,978)$
Transfers (95,968,312) (81,260,593) (14,707,719) *
Adjusted Balance 13,715,335$ 32,232,154$ (18,516,819)$
General Fund Balance Sheet Supplemental Information (page 2)
* See NOTE (9) of the General Fund Comparative Statement.
Solid Waste
Stop Lights
Road Imp & Transportation
Total Other
Administration
Bridges
Historic Preservation
Library
Sheriff
18
FY25 FY24 YTD
2/28/2025 2/29/2024 Actual
Appropriated Actual Actual Variance
REVENUES
General Property Taxes 166,738,466.00$ 77,069,144.31$ 76,548,075.59$ 521,068.72$ (1)
Other Local Taxes 55,518,785.00 29,225,903.14 28,177,664.18 1,048,238.96 (2)
Permits & Privilege Fees 2,780,273.00 1,675,641.17 1,937,363.32 (261,722.15) (3)
Revenue from use of money and property 3,574,819.00 3,873,906.39 5,318,269.11 (1,444,362.72) (4)
Charges for Services 4,349,806.00 2,427,659.70 2,311,009.29 116,650.41
Miscellaneous 565,689.56 540,265.86 595,088.78 (54,822.92)
Recovered Costs 2,121,852.00 1,620,670.00 1,588,053.02 32,616.98 (5)
Proffers - 4,616,478.00 2,487,840.66 2,128,637.34 (5)Intergovernmental:
Commonwealth 15,096,495.00 14,988,244.52 14,924,990.95 63,253.57 (6)
Federal 161,667.00 52,675.98 52,536.83 139.15 (7)Transferred from County Capital 5,672,056.00 5,672,056.00 6,682,486.71 (1,010,430.71)
TOTAL REVENUES 256,579,908.56 141,762,645.07 140,623,378.44 1,139,266.63
EXPENDITURES
General Administration 19,626,626.50 13,094,109.55 13,326,766.24 (232,656.69)
Judicial Administration 4,071,091.81 2,458,078.39 2,177,649.14 280,429.25
Public Safety 68,595,097.62 41,600,648.91 39,551,442.33 2,049,206.58
Public Works 9,236,268.89 5,513,575.87 4,075,272.06 1,438,303.81
Health and Welfare 13,622,571.21 7,285,508.68 7,198,886.74 86,621.94
Education 68,750.00 51,562.50 - 51,562.50
Parks, Recreation, Culture 12,924,257.98 7,246,967.19 6,612,279.13 634,688.06
Community Development 3,876,190.12 3,046,839.75 1,968,017.13 1,078,822.62
TOTAL EXPENDITURES 132,020,854.13 80,297,290.84 74,910,312.77 5,386,978.07 (8)
OTHER FINANCING SOURCES (USES)
Operating transfers from / to 162,943,439.59 95,968,312.37 81,260,593.17 14,707,719.20 (9)
Excess (deficiency) of revenues & other sources
over expenditures & other uses (38,384,385.16) (34,502,958.14) (15,547,527.50) (18,955,430.64)
Fund Balance per General Ledger 48,218,293.25 47,779,681.81 438,611.44
Fund Balance Adjusted to Reflect the Income
Statement 2/28/2025 13,715,335.11$ 32,232,154.31$ (18,516,819.20)$ *
County of Frederick
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
February 28, 2025
FUND 10 GENERAL FUND
* See NOTE (4) of the General Fund Balance Sheet.
19
February 28, 2025
(1)
General Property Taxes FY25 FY24 Increase/(Decrease)
Real Estate Taxes 39,026,707$ 38,561,933$ 464,774$
Public Services 1,231,655 1,265,378 (33,723)
Personal Property 35,186,590 34,943,111 243,479
Penalties and Interest 1,369,750 1,493,298 (123,548)
Credit Card Chgs./Delinq.Advertising 11,552 4,909 6,643
Adm.Fees For Liens & Distress 242,892 279,447 (36,555)
Total 77,069,144$ 76,548,076$ 521,068$
(2)
Other Local Taxes FY25 FY24 Increase/(Decrease)
Local Sales and Use Tax 11,805,779$ 11,136,859$ 668,919$
Communications Sales Tax 443,193 443,885 (692)
Utility Taxes 2,174,236 2,136,007 38,228
Business Licenses 7,439,762 7,681,276 (241,514)
Auto Rental Tax 160,854 162,090 (1,236)
Motor Vehicle Licenses Fees 519,437 498,726 20,711
Recordation Taxes 1,584,241 1,382,039 202,202
Meals Tax 4,295,250 3,970,904 324,346
Lodging Tax 787,576 750,333 37,243
Street Lights 11,526 11,386 140
Star Fort Fees 4,050 4,158 (108)
Total 29,225,903$ 28,177,664$ 1,048,239$
(3)
Permits & Privileges FY25 FY24 Increase/(Decrease)
Dog Licenses 17,261$ 14,830$ 2,431$
Land Use Application Fees 8,050 7,175 875
Transfer Fees 2,345 2,259 87
Development Review Fees 301,666 442,694 (141,028)
Building Permits 901,625 954,975 (53,350)
2% State Fees 5,435 6,490 (1,056)
Electrical Permits 112,253 99,418 12,835
Plumbing Permits 16,912 14,367 2,545
Mechanical Permits 66,738 55,675 11,063
Sign Permits 4,425 5,025 (600)
Permits-Commerical Burning 100 - 100
Explosive Storage Permits 2,800 - 2,800
Blasting Permits 1,650 - 1,650
Land Disturbance Permits 227,781 323,855 (96,074)
Septic Haulers Permit 600 200 400
Institutional Inspections Permit 2,700 7,200 (4,500)
Sewage Installation License 600 300 300
Transfer Development Rights 2,700 2,900 (200)
Total 1,675,641$ 1,937,363$ (261,722)$
(4)
Revenue from use of FY25 FY24 Increase/(Decrease)
Money 3,776,622$ 4,840,047$ (1,063,425)$
Property 97,284 478,223 (380,938) *1
Total 3,873,906$ 5,318,269$ (1,444,363)$
General Fund Comparative Statement Supplemental Information (page 1)
*1 FY24 includes the sale of Aylor School $300,000.
20
February 28, 2025
(5)
FY25 FY24 Increase/(Decrease)
Recovered Costs
Recovered Costs Treasurer 130,870$ 18,621$ 112,249$
Recovered Costs Social Services 32,424 39,992 (7,568)
Purchasing Rebate 211,203 181,892 29,311
Recovered Costs IT-GIS 5,000 27,261 (22,261)
Recovered Cost Rire & Rescue Fee Recovery 386,664 452,308 (65,643)
Recovered Cost Fire Companies 182,422 179,067 3,355
Recovered Costs Sheriff 85,928 99,880 (13,953)
Recovered Cost FOIA 1,002 1,174 (172)
Reimbursement Circuit Court 5,823 5,137 686
Reimbursement Public Works 1,130 25 1,105
Clarke County Container Fees 48,089 43,479 4,610
City of Winchester Container Fees 34,632 37,199 (2,567)
Refuse Disposal Fees 71,029 69,118 1,911
Recycling Revenue 13,989 19,737 (5,748)
Restitution Sheriff 2,828 - 2,828
Container Fees Bowman Library 1,280 1,397 (117)
Restitution Other 3,073 2,240 833
Reimb.of Expenses Gen.District Court 17,989 14,449 3,540
Gasoline Tax Refund-VPA 13,363 12,432 931
Reimb.Task Force 50,187 44,516 5,671
Westminster Canterbury Lieu of Tax 26,551 21,002 5,549
Reimb. Elections 1,353 500 853
Reimb. Street Signs - 1,017 (1,017)
Labor-Grounds Maint-Fred Co. Schools 226,726 228,796 (2,070)
Comcast PEG Grant 41,214 48,355 (7,141)
Fire School Programs 9,625 5,504 4,121
Reimb.Teaching CPR-F&R 250 - 250
Clerks Reimbursement to County 5,531 4,331 1,200
Reimb. Sheriff 10,498 28,626 (18,128)
Subtotal Recovered Costs 1,620,670 1,588,053 32,617
Proffers
Proffers Fire Department 102,312 37,383 64,929
Proffers Other 2,625,000 150,000 2,475,000 *1
Proffer Snowden Bridge 644,522 284,317 360,205
Proffer Madison Village - 467,344 (467,344)
Proffer The Village at Middletown 7,016 261,395 (254,379)
Proffer Senseny Village 375,000 1,078,000 (703,000)
Proffer Winchester Landing 180,836 197,896 (17,060)
Proffer Abrams Chase 7,670 11,505 (3,835)
Proffer Seasons at Middletown Place 674,121 - 674,121
Subtotal Proffers 4,616,478 2,487,841 2,128,637
Grand Total 6,237,148$ 4,075,894$ 2,161,254$
*1 The $2.6 million includes Snowden Holdings, LLC contribution of $75,000 for transportation ad/or for the
promotion of heritage tourism and $50,000 to be utilized as matching funds by VDOT and/or future improvements
to the interstate 81/Route 11 (RE: Rezoning #06-03 Stephenson Village). Additionally, the Carmeuse proffer of
$2.5 million that includes $250,000 with the desire to support Clearbrook Volunteer Fire and Rescue, $250,000 to
support capital improvements at Stonewall Elementary School, and the County shall have the right and
opportunity to utilize the funds towards any capital improvements as it may deem appropriate. Parks and
Recreation $250,000 and Transportation improvements $1,750,000.
General Fund Comparative Statement Supplemental Information (page 2)
21
February 28, 2025
(6)
Commonwealth Revenue FY25 FY24 Increase/(Decrease)
Motor Vehicle Carriers Tax 46,786$ 42,979$ 3,807$
Mobile Home Titling Tax 131,063 130,023 1,040
P/P State Reimbursement 6,526,528 6,526,528 -
Shared Expenses Comm.Atty.457,346 416,085 41,260
Shared Expenses Sheriff 2,183,672 1,732,445 451,228
Shared Expenses Comm.of Rev.185,886 172,919 12,967
Shared Expenses Treasurer 169,397 141,983 27,414
Shared Expenses Clerk 307,721 347,112 (39,392)
Public Assistance Grants 3,933,461 3,887,484 45,977
Litter Control Grant 29,546 33,510 (3,964)
Emergency Services Fire Program - 396,432 (396,432)
Other Revenue From The Commonwealth 3,615 1,726 1,889
Four-For-Life Funds 101,966 100,734 1,231
DMV Grant Funding 21,947 20,131 1,816
State Grant Emergency Services - 72,671 (72,671)
Sheriff's State Grants 305,438 71,651 233,787
Parks State Grants 7,051 36,049 (28,998)
JJC Grant Juvenile Justice 64,180 96,270 (32,090)
Rent/Lease Payments 188,382 172,885 15,496
Spay/Neuter Assistance State 3,559 4,112 (553)
Wireless 911 Grant 213,842 207,186 6,655
State Forfeited Asset Funds 9,835 5,559 4,275
Victim Witness-Commonwealth Office 44,968 131,462 (86,494)
State Funds Communications Center 14,867 177,053 (162,186)
Forest Sustainability Funds 37,191 - 37,191
Total 14,988,245$ 14,924,991$ 63,254$
(7)
Federal Revenue FY25 FY24 Increase/(Decrease)
Federal Forfeited Assets (DOJ)30,264$ 1,947$ 28,317$
Housing Illegal Aliens 1,650 20,998 (19,348)
Federal Funds Sheriff 19,989 16,192 3,797
Emergency Services Grant 773 13,400 (12,627)
Total 52,676$ 52,537$ 139$
General Fund Comparative Statement Supplemental Information (page 3)
22
February 28, 2025
(8)
Expenditures Increased $5.4 million
Public Safety
Public Works
Parks and Recreation
Community Development
(9)
Transfers Increased $14.7 million FY25 FY24 Increase/(Decrease)
Transfer to School Operating 58,585,524$ 54,370,861$ 4,214,663$ *1
Transfer to Debt Service Schools 9,038,459$ 9,038,459$
Transfer to School Construction 7,463,419 - 7,463,419 *2
Transfer to Debt Service - County 1,554,928 1,528,935 25,994 *3
Transfer to School Operating Capital 1,615,212 877,282 737,930
Transfer to Development / Transportation 464,789 - 464,789 *4
Operational Transfers (143,941) (280,861) 136,920
Reserve for Merit / COLA Increases 2,318 857 1,462
Reserve for Capital 17,387,604 15,434,981 1,952,623 *5
Operational Contingency - 290,080 (290,080) *6Total95,968,312$ 81,260,593$ 14,707,719$
NOTES:
*1 FY25 FY24 Increase/(Decrease)
Carry forward School encumbrances 3,899,414$ 2,184,109$ 1,715,305$
Carry forward School restricted grant funds 172,879 178,784 (5,905)
Half the School Operating 54,513,232 52,007,968 2,505,264
58,585,524$ 54,370,861$ 4,214,663$
*2
*3
*4
*5
*6
General Fund Comparative Statement Supplemental Information (page 4)
Transfer budgeted funds from contingency to radios per budget resolution.
Represents budget shortfall on the Renaissance Drive project.
Capital funding policy per budget resolution. This transfer is the amount in unreserved fund balance greater than
20% of the required operating reserve. Excess funds are transferred to the capital fund annually following the close
of the prior year.
Increased $2.1 million and includes an increase of $2 million for Sheriff's vehicles and equipment.
Increased $634,688 and includes architectual and engineering expenses for the Abrams Creek Trail and the Old
Charlestown Road Park project. Additionally, a used Ford Transit van was purchased for $36,896, and $59,921
for a swing set at Sherando Park, $138,534 for parking lots asphalt at Sherando Park, (2) Ford F250 trucks
$92,580, and a Ventrac tractor $31,048.
School proffers for Jordan Springs Elementary School expansion.
Includes City of Winchester for courtroom, roof, and HVAC projects; Millwood Fire Department; Round Hill Fire
Department; Public Safety Building; and Animal Shelter.
Increased $1.1 million and includes economic development incentives for $150,000 to Desi Fresh Foods and
$800,000 to H. P. Hood.
Increased $1.4 million and includes $300,000 to replace and remove entire garage bay floor at Millwood Fire
Station, $140,000 to repair and replace the Energy Management System at the PSB, and $707,171 for Station 22
land (new fire station).
23
FY25 FY24 Increase
ASSETS 2/28/2025 2/29/2024 (Decrease)
Cash 13,284,461.99$ 12,158,423.35$ 1,126,038.64$ *1
Receivable Arrears Pay Deferred 72,049.41 90,116.29 (18,066.88)
GL controls (est. rev / est. exp)(1,728,063.90) (3,201,551.07) 1,473,487.17
TOTAL ASSETS 11,628,447.50$ 9,046,988.57$ 2,581,458.93$
LIABILITIES
Accrued Wages Payable 518,208.23$ 511,249.96$ 6,958.27$
Accrued Operating Reserve Costs 3,376,214.55 3,217,072.54 159,142.01
TOTAL LIABILITIES 3,894,422.78$ 3,728,322.50$ 166,100.28$
EQUITY
Fund Balance Reserved:
Encumbrances 169,063.44$ 266,773.04$ (97,709.60)$
Undesignated Fund Balance 7,564,961.28 5,051,893.03 2,513,068.25 *2
TOTAL EQUITY 7,734,024.72 5,318,666.07 2,415,358.65
TOTAL LIABILITIES & EQUITY 11,628,447.50$ 9,046,988.57$ 2,581,458.93$
NOTES:
*2 Fund Balance Adjusted Summary FY25 FY24 Inc/(Decrease)
Beginning balance per GL 8,162,355$ 8,232,885$ (70,530)$
Budget controls (1,510,700) (1,911,500) 400,800$
Transfer to Debt Service - (1,115,808) 1,115,808$
Ending balance per GL 6,651,655 5,205,577 1,446,078
YTD Revenue 19,005,990 18,492,218 513,773$
YTD Expenditures (18,092,684) (18,645,902) 553,217$
Excess (Deficency) of revenue over expenditures 913,306 (153,684) 1,066,990
Adjusted Balance 7,564,961$ 5,051,893$ 2,513,068$
Current Unrecorded Accounts Receivable FY25
Prisoner Billing 24,910.30$
Compensation Board Reimbursement 2/25 743,743.50
Total 768,653.80$
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Balance Sheet
February 28, 2025
*1 Cash increase includes an increase in revenue combined with a decrease in expenditures. (Refer to the
Comparative Statement of Revenues, Expenditures and changes in Fund Balance.)
24
FY25 FY24 YTD
2/28/2025 2/29/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Probation -$ 268.39$ 226.06$ 42.33$
Interest 200,000.00 226,959.90 239,993.76 (13,033.86)
Salvage and Surplus - - 10,300.00 (10,300.00)
Supervision Fees 11,006.00 16,302.00 12,879.00 3,423.00
Drug Testing Fees - - 30.00 (30.00)
Work Release Fees 335,000.00 179,659.61 178,451.85 1,207.76
Federal Bureau Of Prisons - 10,725.00 935.00 9,790.00
Local Contributions 8,188,389.00 6,141,291.75 6,275,593.50 (134,301.75)
Miscellaneous 20,000.00 14,623.05 13,617.09 1,005.96
Phone Commissions 545,000.00 353,396.20 353,396.20 -
Food & Staff Reimbursement 75,000.00 58,467.04 62,404.88 (3,937.84)
Elec.Monitoring Part.Fees 25,000.00 22,001.55 28,536.17 (6,534.62)
Share of Jail Cost Commonwealth 1,455,063.00 761,837.92 628,000.10 133,837.82
Medical & Health Reimb.45,000.00 24,314.60 25,583.24 (1,268.64)
Shared Expenses CFW Jail 8,694,909.00 4,969,776.46 4,515,174.00 454,602.46
State Grants 542,690.00 412,031.00 426,295.00 (14,264.00)
Local Offender Probation 630,051.00 220,219.00 214,698.00 5,521.00
Pretrial Expansion Grant 349,269.00 165,530.00 173,127.00 (7,597.00)
Transfer From General Fund 7,238,116.00 5,428,587.00 5,332,977.00 95,610.00
TOTAL REVENUES 28,354,493.00 19,005,990.47 18,492,217.85 513,772.62
EXPENDITURES 30,251,620.34 18,092,684.35 18,645,901.70 (553,217.35)
Excess (Deficiency) of revenues over expenditures (1,897,127.34) 913,306.12 (153,683.85) 1,066,989.97
Fund Balance per General Ledger 6,651,655.16 5,205,576.88 1,446,078.28
Fund Balance Adjusted to Reflect Income Statement
2/28/2025 7,564,961.28$ 5,051,893.03$ 2,513,068.25$
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
February 28, 2025
25
FY25 FY24 Increase
2/28/2025 2/29/2024 (Decrease)
ASSETS
Cash 47,254,320.82$ 42,900,685.75$ 4,353,635.07$
Receivables:
Accounts Receivable - - -
Fees 811,139.99 788,026.15 23,113.84 *1 Attached
Receivable Arrears Pay Deferred 15,314.30 15,314.30 -
Allow Uncollectible Fees (84,000.00) (84,000.00) -
Fixed Assets 72,440,969.62 64,477,807.18 7,963,162.44
Accumulated Depreciation (45,368,422.71) (41,291,783.00) (4,076,639.71)
GL controls (est. rev / est. exp)(2,523,307.00) (3,434,222.00) 910,915.00
TOTAL ASSETS 72,546,015.02$ 63,371,828.38$ 9,174,186.64$
LIABILITIES
Accounts Payable -$ -$ -$
Accrued VAC Pay and Comp Time Pay 196,780.90 191,812.45 4,968.45
Accrued Remediation Costs 17,794,722.32 16,173,021.80 1,621,700.52 *2 Attached
Deferred Revenue Misc Charges - - -
Accrued Wages Payable 66,213.65 64,353.42 1,860.23
TOTAL LIABILITIES 18,057,716.87 16,429,187.67 1,628,529.20
EQUITY
Fund Balance Reserved:
Encumbrances -$ -$ -$ *3 Attached
Land Acquisition 1,048,000.00 1,048,000.00 -
New Development Costs 3,812,000.00 3,812,000.00 -
Environmental Project Costs 1,948,442.00 1,948,442.00 -
Equipment 3,050,000.00 3,050,000.00 -
Undesignated Fund Balance 44,629,856.15 37,084,198.71 7,545,657.44 *4 Attached
TOTAL EQUITY 54,488,298.15 46,942,640.71 7,545,657.44
TOTAL LIABILITIES AND EQUITY 72,546,015.02$ 63,371,828.38$ 9,174,186.64$
County of Frederick
FUND 12 LANDFILL
February 28, 2025
Balance Sheet
26
Landfill Balance Sheet Supplemental Information
February 28, 2025
*1 FY25 FY24 Increase/(Decrease)
Current month landfill fees charged 696,769.25$ 743,936.68$ (47,167.43)$
Outstanding delinquent account 180,561.31$ 107,436.90$ 73,124.41$
Post closure $ 756,327
Interest 865,374
Total $ 1,621,701
*3 Open Purchase Order Balance(s)
-$
Total -$
*4 Fund Balance Adjusted Summary FY25 FY24 Increase/(Decrease)
Beginning balance per GL 43,814,549$ 38,676,291$ 5,138,258$
Budget Controls (910,431) (1,168,672) 258,241$
Carry forward of unspent prior year funds (1,612,876) (2,265,550) 652,674$
Ending balance per GL 41,291,242 35,242,069 6,049,173
YTD Revenue 8,622,314 7,760,044 862,270$
YTD Expenditures (5,283,700) (5,917,915) 634,215$
Excess (Deficency) of revenue over expenditures 3,338,614 1,842,129 1,496,485
Adjusted Balance 44,629,856$ 37,084,199$ 7,545,657$
*2 Remediation Increase (Decrease)
27
FY25 FY24 YTD
2/28/2025 2/29/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Charges -$ 7,715.59$ 7,733.79$ (18.20)$
Interest on Bank Deposits 750,000.00 1,033,045.03 1,143,099.65 (110,054.62)
Salvage and Surplus 160,000.00 146,077.09 132,584.27 13,492.82
Sanitary Landfill Fees 8,991,300.00 5,826,521.39 5,242,265.77 584,255.62
Charges to County - 439,822.54 407,702.85 32,119.69
Charges to Winchester - 213,634.21 157,541.52 56,092.69
Tire Recycling 228,000.00 215,442.78 190,149.01 25,293.77
Reg. Recycling Electronics 80,000.00 22,180.00 22,805.01 (625.01)
Greenhouse Gas Credit Sales 30,000.00 59,786.31 61,172.24 (1,385.93)
Miscellaneous - 27,810.00 27,970.00 (160.00)
Refunds Other - - 825.00 (825.00)
Renewable Energy Credits 315,360.00 320,909.35 108,540.00 212,369.35
Landfill Gas to Electricity 378,432.00 309,369.79 257,655.06 51,714.73
TOTAL REVENUES 10,933,092.00 8,622,314.08 7,760,044.17 862,269.91
EXPENDITURES
Operating Expenditures 8,299,976.00$ 2,833,371.95$ 2,810,524.77$ 22,847.18$
Capital Expenditures 5,156,423.00 2,450,328.13 3,107,390.01 (657,061.88)
TOTAL EXPENDITURES 13,456,399.00 5,283,700.08 5,917,914.78 (634,214.70)
Excess (deficiency) of revenue over expenditures (2,523,307.00) 3,338,614.00 1,842,129.39 1,496,484.61
Fund Balance Per General Ledger 41,291,242.15 35,242,069.32 6,049,172.83
Fund Balance Adjusted to reflect Income
Statement 2/28/2025 44,629,856.15$ 37,084,198.71$ 7,545,657.44$
County of Frederick
FUND 12 LANDFILL
Comparative Statement of Revenue, Expenditures, and Changes in Fund Balance
February 28, 2025
28
Finance Committee
Agenda Item Detail
Meeting Date: March 19, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides the General Fund Unreserved Fund Balance Report
ending March 14, 2025.
Attachments:
FY2025_FundBalance.pdf
29
Unreserved Fund Balance, Beginning of Year, July 1, 2024 70,674,165
Prior Year Funding & Carryforward Amounts
C/F Millwood painting project (18,445)
C/F COR CAMA project (86,600)
C/F Fire Company Capital (205,965)
C/F forfeited asset funds (172,688)
VJCCCA return upsent FY24 funds (5,586)
C/F Clearbrook Park sprayground project (367,218)
C/F Abrams Creek project (1,016,361)
C/F Sherando Park pickleball courts project (62,257)
C/F Rose Hill Park exercise equipment project (60,179)
C/F School restricted funds (172,879)
C/F Capital Impact Model & Road Impact Fee (38,590)
C/F Old Charlestown Rd Park (128,026)
C/F Animal Shelter HVAC duct cleaning (24,000)
C/F Animal Shelter restitution (2,912)
C/F Spay/neuter Fleming Trust (6,722)
C/F Sheriff impound lot building funds (110,483)
C/F Sheriff vehicle insurance reimbursements (25,473)
FY 24 Unclaimed property adjustment (3,526)
C/F F&R apparatus repairs & widland fire skid units (70,000)
(2,577,910)
Other Funding / Adjustments
COR refund - GPM Empire (24,962)
VDEM grant unbudgeted revenue 11,138
Voter Registrar postage (25,000)
Reduce School budget local portion 720,647
Sheriff sale of surplus funds received FY24 (28,892)
Transfer to County Capital Fund (F/B above 20%)(17,387,604)
COR refund - Brightview (11,880)
COR refund - DirectTV (43,893)
School Operating unobligated FY24 C/F for Capital Projects (1,615,212)
Renaissance Drive (464,789)
COR refund - Don Beyer Volvo (22,304)
COR refund - Prelip Building (12,230)
EDA Incentive - Desi Fresh (150,000)
EDA Incentive - HP Hood (800,000)
COR refund - MCG ARCO (22,981)
(19,877,963)
Fund Balance, March 14, 2025 48,218,293
County of Frederick, VA
Report on Unreserved Fund Balance
Ending March 14, 2025
30