HomeMy WebLinkAboutFinCmteAgendaPkt 20250521A.Action Items
A.1.The EMS Billing Manager requests an EMS Expense Recovery Fund
supplemental appropriation in the amount of $300,140.
This amount represents estimated unbudgeted revenue that will be received in
the current fiscal year (FY25). No local funds required.
A.2.The Public Safety Communications Director requests an FY26 General
Fund supplemental appropriation in the amount of $150,000.
This amount represents a VDEM NG911 grant to provide back-up and
redundant services. No additional local funds required.
A.3.The Interim IT Director requests an FY26 General Fund supplemental
appropriation not to exceed $72,084.
This amount represents a carry forward of FY25 unspent budgeted funds for
the Cognos Implementation Project that is currently in process but not
expected to be completed by the end of the current fiscal year (FY25). No
additional local funds required.
A.4.The Deputy County Administrator requests an FY26 General Fund
supplemental appropriation in the amount of $1,050,000.
This amount represents a carry forward of two (2) capital projects approved in
FY25 that have been delayed awaiting required architectural and engineering
AGENDA
FINANCE COMMITTEE
WEDNESDAY, MAY 21, 2025
8:30 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
EMS Exp Recovery SA.pdf
GrantNG91126.pdf
IT Cognos CF.pdf
1
drawings. The request includes $600,000 for the replacement HVAC and
control system for the Smithfield Avenue location that houses the Division of
Court Services and F&R Training, and $450,000 for a new rubber roof for the
County Administration Building. No additional local funds required.
A.5.The Parks & Recreation Director requests an FY26 General Fund
supplemental appropriation in the amount of $235,000.
This amount represents a carry forward of the Sherando soccer field capital
project that was approved in FY25 but was delayed due to the architectural
engineer. Site plans are now approved and staff is working on creating the IFB
to secure a contractor. No additional local funds required.
A.6.The Parks & Recreation Director requests an FY26 General Fund
supplemental appropriation in the amount of $60,179.
This amount represents a carry forward of proffer funds that were appropriated
in FY25 for outdoor exercise equipment at Rose Hill Park. The purchase was
delayed due to a delay in the parking lot expansion that was required prior to
the purchase of the exercise equipment. No local funds required.
A.7.The Parks & Recreation Director request a General Fund supplemental
appropriation in the amount of $1,186.
This amount represents the sale of scrap metal and will be used to repair a
vehicle. No local funds required.
A.8.The Parks & Recreation Director requests an FY26 General Fund
supplemental appropriation in the amount of $68,000.
This amount represents reserved funds from the School Grounds Maintenance
Equipment Fund (SGMEF) for the purchase of two (2) leveling rollers and a
skid steer. No local funds required.
A.9.The Sheriff requests a General Fund supplemental appropriation in the
amount of $41,671.
This amount represents insurance reimbursements for auto claims and will be
used for upfitting new vehicles. No local funds required.
Maintenance CF.pdf
Sherando Soccer Field CF.pdf
Parks Rose Hill Exercise Equip CF.pdf
Parks Scrap.pdf
SGEMF Reserve Fund SA.pdf
Rec Res Fund -SGMEF.pdf
2
A.10.The Sheriff requests a General Fund supplemental appropriation in the
amount not to exceed $31,746.
This amount represents reimbursements from the DEA and will be used for
overtime costs. No local funds required.
A.11.The Sheriff requests a General Fund supplemental appropriation in the
amount of $4,504.
This amount represents donations received and will be used toward the
building at the impound lot. No local funds required.
A.12.The Sheriff requests a General Fund supplemental appropriation in the
amount of $18,917.50.
This amount represents reserved, restricted eSummons funds for the purchase
of printers. No local funds required.
A.13.The Sheriff requests a General Fund supplemental appropriation not to
exceed $72,721.
This amount represents the sale of surplus vehicles and will be used for
upfitting new vehicles. No local funds required.
A.14.The Purchasing Manager and the Acting County Attorney provide information
on a newly enacted provision of Virginia Code Chapter 43 the Virginia Public
Procurement Act (VPPA) effective July 1, 2025, and request recommendation
for approval of the attached draft resolution.
A.15.Agenda Amendment: The County Administrator requests a Capital Fund
transfer in the amount of $852,557 for a Weapons Detection System for
FCPS.
FCPS provides requested information.
Sheriff Auto Claims.pdf
Sheriff DEA Reimbursement.pdf
Sheriff Donations.pdf
Sheriff eSummons.pdf
Sheriff Surplus.pdf
Purchasing Policy Update.pdf
Purchasing Policy Resolution DRAFT.pdf
FCPS Weapons Detection.pdf
3
B.Items For Information Only
B.1.The Parks & Recreation Department returns $62,881 in unused proffer funds
to the Parks proffer reserve. This represents balances remaining after the
completion of two (2) proffer funded projects -- Frederick Heights Park
exercise equipment and the Sherando pickleball court project, and funds no
longer needed for Rose Hill Park fence project.
B.2.The Finance Director provides General Fund transfer reports for March and
April 2025.
B.3.The Finance Director provides monthly financial statements for March and
April 2025.
B.4.The Finance Director provides the General Fund Unreserved Fund Balance
Report ending May 13, 2025.
FCPS Weapons Detection Info.pdf
Parks Proffer Returns.pdf
Txfs March 2025.pdf
Txfs April 2025.pdf
202503 Fund 10.pdf
202503 Fund 11.pdf
202503 Fund 12.pdf
202504 Fund 10.pdf
202504 Fund 11.pdf
202504 Fund 12.pdf
FY2025_FundBalance.pdf
4
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The EMS Billing Manager requests an EMS Expense Recovery Fund
supplemental appropriation in the amount of $300,140.
This amount represents estimated unbudgeted revenue that will be received in the current
fiscal year (FY25). No local funds required.
Attachments:
EMS Exp Recovery SA.pdf
5
COUNTY OF FREDERICK, VIRGINIA
FIRE AND RESCUE DEPARTMENT 1080 Coverstone Drive Winchester, VA 22602
Justin A. Shifflett
EMS Billing Manager
Office: (540) 665-5618 justin.shifflett@fcva.us Fax (540) 678-4739
The EMS Expense Recovery Fund (Fund 30) budgeted estimated revenue in the amount of $2,624,594 for
FY25. Through April 30, 2025, revenue has been collected in the amount of $2,463,944.61. These totals show a projected revenue surplus of $300,140 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 $300,140 is requested. No local funds are required. FY25 – Fund 30
Budgeted Revenue
Revenue Received through 4/30/2025
$2,624,594
($2,463,944.61)
Remaining Budget Amount $160,649.39
Estimated remaining monthly revenue $460,788.92
Estimated budgeted revenue and expense S/A $300,140
Thank you,
Justin A. Shifflett EMS Billing Manager
6
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Public Safety Communications Director requests an FY26 General Fund
supplemental appropriation in the amount of $150,000.
This amount represents a VDEM NG911 grant to provide back-up and redundant services. No
additional local funds required.
Attachments:
GrantNG91126.pdf
7
8
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Interim IT Director requests an FY26 General Fund supplemental
appropriation not to exceed $72,084.
This amount represents a carry forward of FY25 unspent budgeted funds for the Cognos
Implementation Project that is currently in process but not expected to be completed by the
end of the current fiscal year (FY25). No additional local funds required.
Attachments:
IT Cognos CF.pdf
9
107 North Kent Street, Winchester, Virginia 22601-5039
svarner@fcva.us
COUNTY OF FREDERICK
Information Technologies (540) 665-5614
M E M O R A N D U M
To: Finance Committee
Cheryl Shiffler, Director of Finance
Michael Bollhoefer, County Administrator
From: Patrick Fly, Interim IT Director
Subject: Request for Carry Forward Funds for Cognos Implementation Project
Date: May 9, 2025
The Information Technology Department formally requests the carry forward of unspent funds for the Cognos
Implementation Project, ITP #2500258. We request that any remaining balance, not to exceed $72,084.00, be
carried forward into line item 4-10-1220-3002-000-000.
These funds will be used to complete outstanding project items that will extend beyond the end of the current
fiscal year. Please let me know if any additional information is needed to support this request.
Thank you for your consideration.
Sincerely,
Patrick Fly
Patrick Fly
County of Frederick
Interim Director of IT
10
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Deputy County Administrator requests an FY26 General Fund supplemental
appropriation in the amount of $1,050,000.
This amount represents a carry forward of two (2) capital projects approved in FY25 that have
been delayed awaiting required architectural and engineering drawings. The request includes
$600,000 for the replacement HVAC and control system for the Smithfield Avenue location
that houses the Division of Court Services and F&R Training, and $450,000 for a new rubber
roof for the County Administration Building. No additional local funds required.
Attachments:
Maintenance CF.pdf
11
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: May 12, 2025
RE: Carry-Forward Requests
The following requests to carry forward funds are submitted by the Maintenance Department.
1.This is a request for a General Fund supplemental appropriation in the amount of $600,000.
This amount represents a carry forward request for a replacement HVAC and control system
at 860 Smithfield Avenue, which houses the Division of Court Services and Fire & Rescue
Training. The funds to replace this 1986 model system were approved in the FY 25 budget.
Because of the extensive work that needs to be completed, engineered drawings are required.
The County has just recently executed a contract with the architectural/engineering firm to
complete the design work for this project. -
GL 4-010-043040-8001-000-086
2.This is a request for a General Fund supplemental appropriation in the amount of $450,000.
This amount represents a carry forward request for the purchase and installation of a new
rubber roof for the County Administration North and South buildings and the Board of
Supervisors room. The funds for this project were approved in the FY 25 budget.
Architectural drawings are required, and the County has just recently executed a contract
with the architectural/engineering firm to complete the design work for this project. -
GL 4-010-043040-8011-000-000
We respectfully request approval of these carried forward amounts so we can complete these
projects.
Should you have any questions, please do not hesitate to contact me.
12
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Parks & Recreation Director requests an FY26 General Fund supplemental
appropriation in the amount of $235,000.
This amount represents a carry forward of the Sherando soccer field capital project that was
approved in FY25 but was delayed due to the architectural engineer. Site plans are now
approved and staff is working on creating the IFB to secure a contractor. No additional local
funds required.
Attachments:
Sherando Soccer Field CF.pdf
13
14
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Parks & Recreation Director requests an FY26 General Fund supplemental
appropriation in the amount of $60,179.
This amount represents a carry forward of proffer funds that were appropriated in FY25 for
outdoor exercise equipment at Rose Hill Park. The purchase was delayed due to a delay in
the parking lot expansion that was required prior to the purchase of the exercise equipment.
No local funds required.
Attachments:
Parks Rose Hill Exercise Equip CF.pdf
15
16
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Parks & Recreation Director request a General Fund supplemental
appropriation in the amount of $1,186.
This amount represents the sale of scrap metal and will be used to repair a vehicle. No local
funds required.
Attachments:
Parks Scrap.pdf
17
c.s. 4/2/25
18
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Parks & Recreation Director requests an FY26 General Fund supplemental
appropriation in the amount of $68,000.
This amount represents reserved funds from the School Grounds Maintenance Equipment
Fund (SGMEF) for the purchase of two (2) leveling rollers and a skid steer. No local funds
required.
Attachments:
SGEMF Reserve Fund SA.pdf
Rec Res Fund -SGMEF.pdf
19
per Stacy: FY26
20
21
22
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$41,671.
This amount represents insurance reimbursements for auto claims and will be used for
upfitting new vehicles. No local funds required.
Attachments:
Sheriff Auto Claims.pdf
23
24
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount
not to exceed $31,746.
This amount represents reimbursements from the DEA and will be used for overtime costs.
No local funds required.
Attachments:
Sheriff DEA Reimbursement.pdf
25
26
27
28
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$4,504.
This amount represents donations received and will be used toward the building at the
impound lot. No local funds required.
Attachments:
Sheriff Donations.pdf
29
c.s. 2/4/25; 2/7/25; 3/28/25
30
31
32
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$18,917.50.
This amount represents reserved, restricted eSummons funds for the purchase of printers. No
local funds required.
Attachments:
Sheriff eSummons.pdf
33
34
In the event of a product cost increase, any request for a price adjustment will be reviewed on an individual basis. To ensure timely review, all
price increase requests will be considered only after a minimum of 15 days following the submission of the initial quote. Please note that any
price quoted beyond 15 days is subject to change due to factors such as market fluctuations, supply chain disruptions, adjustments in foreign
exchange rates, changes in tax regulations, and other unforeseen circumstances.
. To accept thisIf you would like to proceed with the order, please sign below and email/fax back to our office along with a purchase order
quotation, sign here and return: ___________________________________________________________.
NEWCOM Wireless Services, LLC, 575 Washington Street, Pembroke, MA 02359 | 781-826-7989 (P)
THANK YOU FOR YOUR BUSINESS!
TIPS CONTRACT #230105Notes
Actual shipping costs will be added to the invoice
Contract Options Available: https://newcomglobal.com/contracts/
Net 30Payment Terms
kristine@newcomglobal.comEmail
Kristine DroletPrepared By
5/12/2025Expiration Date
4/28/2025Created Date
Frederick County Sheriff - PJ8 - 4.28.25Quote Name
00012966Quote Number
jhenry@fcva.usEmail
(540) 504-6538Phone
Joey HenryContact Name
1080 Coverstone Drive
Winchester, VA 22602
Ship To
Frederick County Sheriff's OfficeShip To Name
Terms
Item Pricing
Quantity Product
Code Product Product Description Sales
Price Line Total
35.00 PJ823 Brother
PJ823
PocketJet 8, 300dpi, 8.5" Width, Thermal Printer with USB C
Connectivity/Charging, 2 Year Premier Warranty (Printer only, requires DC power
or optional battery, USB cable, and printing supplies)
$435.00 $15,225.00
35.00 LB3692-003
Brother
Car
adapter -
wired -
14ft
BROTHER MOBILE, CAR ADAPTER - WIRED - 14 FOOT LENGTH FOR
RUGGEDJET 2, 3200 & 4200 , POCKETJET PRINTERS $25.00 $875.00
35.00 LBX110001
Brother
USB
Cable
USB Cable Type A to C, 10 ft $23.50 $822.50
1.00 ProServ
Tier2
NEWCOM
Services
Tier 2
NEWCOM Services - Tier 2: -
The hardware or software purchased comes with the manufacturer’s warranty and
technical support as described in our Tier 1 offerings. This product allows the
customer an out-of-the-box setup experience to solve the problem they are facing.
In addition to additional setup, configuration, post-service support by phone or
email, and extended warranties are included.
Please note, the following option is available from NEWCOM with your purchase
at an additional cost:
Tier 3: The hardware or software purchased comes with benefits noted in Tier 1
and Tier 2, along with extended warranties beyond what is available by the
manufacturer. The NEWCOM team will install, support, and keep an inventory of
critical infrastructure and replacements.
Tier 2 Services are renewed annually.
$1,995.00 $1,995.00
35
In the event of a product cost increase, any request for a price adjustment will be reviewed on an individual basis. To ensure timely review, all
price increase requests will be considered only after a minimum of 15 days following the submission of the initial quote. Please note that any
price quoted beyond 15 days is subject to change due to factors such as market fluctuations, supply chain disruptions, adjustments in foreign
exchange rates, changes in tax regulations, and other unforeseen circumstances.
. To accept thisIf you would like to proceed with the order, please sign below and email/fax back to our office along with a purchase order
quotation, sign here and return: ___________________________________________________________.
NEWCOM Wireless Services, LLC, 575 Washington Street, Pembroke, MA 02359 | 781-826-7989 (P)
THANK YOU FOR YOUR BUSINESS!
$18,917.50Grand Total
$18,917.50Total Price
$18,917.50Subtotal
36
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation not to exceed
$72,721.
This amount represents the sale of surplus vehicles and will be used for upfitting new
vehicles. No local funds required.
Attachments:
Sheriff Surplus.pdf
37
38
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: The Purchasing Manager and the Acting County Attorney provide information on a
newly enacted provision of Virginia Code Chapter 43 the Virginia Public Procurement Act
(VPPA) effective July 1, 2025, and request recommendation for approval of the attached draft
resolution.
Attachments:
Purchasing Policy Update.pdf
Purchasing Policy Resolution DRAFT.pdf
39
COUNTY of FREDERICK
Finance Department
Cheryl B. Shiffler
Director
540/665-5610
Fax: 540/667-0370
E-mail: cshiffle@fcva.us
107 North Kent Street • Winchester, Virginia 22601
MM EE MM OO RR AA NN DD UU MM
TO: Cheryl Shiffler, Finance Director
Frederick County Finance Committee
FROM: Missi Neal, Purchasing Manager
DATE: May 16, 2025
SUBJECT: Purchasing Policy Updates – Virginia Code updates
To maintain consistency with the Virginia Public Procurement Act (VPPA), I am
recommending changes to the current Frederick County Purchasing Policy, which was
last updated November 10, 2021.
All prior County Purchasing Policy thresholds to remain in effect. In accordance with a
new Virginia Code provision related to contract terms inconsistent with state law, the
Purchasing Manager and the Acting County Attorney respectfully requests the Board to
adopt a resolution adopting, effective July 1, 2025, the newly enacted provisions of
Virginia Code §2.2-4311.3. Compliance with state law; contract terms inconsistent with
state law. Under §2.2-4311.3, any contract that has a choice of law provision or requires
or permits litigation/dispute resolution in another state or country shall be void and the
contract shall be deemed to provide for the application of Virginia law and to provide for
jurisdiction in the courts of Virginia.
EFFECTIVE July 1, 2025;
§ 2.2-4311.3. Compliance with state law; contract terms inconsistent with state law. A.
As used in this section, "information technology goods and services" means
communications, telecommunications, automated data processing, applications,
databases, data networks, management information systems, and other related goods and
services. B. No term or provision in any public contract for the acquisition of information
technology goods or services shall be valid or enforceable to the extent that it is in
conflict with Virginia law. A public contract containing such a term or provision shall
otherwise remain enforceable. C. Any term or provision in such a public contract that (i)
makes the public contract subject to, governed by, or interpreted under the laws of
40
Page 2
another state or country or (ii) requires or permits any litigation or other dispute
resolution proceeding arising from the public contract to be conducted in another state
or country shall be void. Such public contract shall instead be deemed to provide for the
application of the law of the Commonwealth of Virginia, without regard to such
contract's choice of law provisions, and to provide for jurisdiction in the courts of the
Commonwealth. D. The provisions of this section shall only apply to a county, city, town,
political subdivision, or public institution of higher education, or to a public body listed
as an independent agency in the appropriation act, if its governing body has adopted the
provisions of this section as part of its procurement policies and procedures. 2. That the
provisions of this act shall apply to any public contract that becomes effective on or after
July 1, 2025.
Should you have any questions regarding this recommendation, please do not hesitate to
contact me for further discussion.
/attachment: draft resolution
41
FREDERICK COUNTY
PURCHASING POLICY UPDATE RESOLUTION
WHEREAS, the Board of Supervisors of the County of Frederick, Virginia is dedicated to
securing high quality goods and services at reasonable cost and that the maximum feasible
degree of competition is achieved in accordance with the Virginia Public Procurement Act
(VPPA, Chapter 43 of Title 2.2 of the Code of Virginia as amended); and,
WHEREAS, the VPPA enunciated the public policies pertaining to governmental procurement
from non-governmental sources by public bodies which may or may not result in monetary
consideration for either party; and,
WHEREAS, the purpose of this Resolution is to ensure that the County, through its employees,
exercises sound business judgment in its purchases and contractual transactions, hereby adopts
this Resolution, to incorporate the newly enacted provision of the VPPA, §2.2-4311.3. Compliance
with state law; contract terms inconsistent with state law; and,
WHEREAS, in accordance with VPPA, §2.2-4311.3, any contract for information technology
goods and/or services that has a term or provision that conflicts with Virginia law, that has a choice
of law provision or requires or permits litigation/dispute resolution in another state or country shall
be void and the contract shall be deemed to provide for the application of Virginia law and to
provide for jurisdiction in the courts of Virginia;
NOW THEREFORE BE IT RESOLVED, that the Board of Supervisors for Frederick County,
Virginia, hereby approves of this Resolution, and the incorporation of VPPA §2.2-4311.3 into its
Purchasing Policies, effective July 1, 2025.
ADOPTED by the Board of Supervisors of Frederick County on this 11th day of June 2025 on the
following recorded vote:
Josh E. Ludwig, Chairman John F. Jewell
Heather H. Lockridge Robert W. Wells
Blaine P. Dunn Judith McCann-Slaughter
Robert T. Liero
A COPY ATTEST
______________________________
Michael Bollhoefer
Frederick County Administrator
Resolution No.
42
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Action Items
Title: Agenda Amendment: The County Administrator requests a Capital Fund transfer
in the amount of $852,557 for a Weapons Detection System for FCPS.
FCPS provides requested information.
Attachments:
FCPS Weapons Detection.pdf
FCPS Weapons Detection Info.pdf
43
COUNTY of FREDERICK
Michael Bollhoefer
County Administrator
540/665-6382
Fax: 540/667-0370
E-mail: michael.bollhoefer@fcva.us
107 North Kent Street ⚫ Winchester, Virginia 22601
TO: Frederick County Finance Committee
FROM: Mike Bollhoefer, County Administrator
SUBJECT: Request for funds transfer of $852,556 from the Capital Fund for the purchase
of a Weapons Detection System
DATE: May 19, 2025
The Board of Supervisors, at the April 2nd budget workshop, directed staff to place the request
for the $852,556.80 Weapons Detection System on the May 21st Finance Committee meeting
agenda. Attached is the presentation from Dr. George Hummer.
44
Dr. George Hummer
Mr. Tim Conlan
Mr. Shane Goodwin
Mrs. Kristen Anderson
Frederick County
Sheriff’s Office
#inspire2025
BOS Finance Committee Meeting
Meeting—Weapons Detection
May 21, 2025
2
AAgenda
• Current Safety procedures
• Data to support additional layers of safety
• Update to Weapons Detection System
• Next steps
45
3
CCurrentt Safetyy Procedures
Layered Security Strategies
• Secured Vestibule
• Visitor Management System (RAPTOR System)
• Cameras
• A/B style door locks for classrooms
• FOB access exterior doors
• SROs in all schools
• SSOs in high schools. DJH, and NREP
• Weapons Detection System
– HIgh Schools, DJH, NREP
4
DDataa too Supportt Additionall Layers
• There have been 3 school shootings this year that resulted in injuries or deaths,
according to an Education Week analysis.
– 224 such shootings since 2018
• 39 school shootings with injuries or deaths last year
•38 in 2023
• 51 in 2022
• 35 in 2021
• 10 in 2020
• 24 in 2019
• 24 in 2018.
46
TTimelinee off Weaponss Detectionn Systemm
5 5
Ɣ Researched CEIA and EVOLV weapons detection units
ż Decided on CEIA
ż Letter of support from Sheriff
Ɣ Visited Winchester City Public Schools and Louisa
County Public Schools who both use CEIA Weapons
Detections System
Ɣ Ran a successful pilot at Dowell J. Howard Howard
Ɣ School Board gave approval to move from pilot phase to
implementation phase and additional units went into use
at Millbrook, Sherando, and James Wood High
WWeaponss Detectionn Systemm Pilot
6 6
Dowell J. Howard CenterDDDDooowwweeeeell JJJ......... HHHHHHoooooooooowwwwwwwwwwwwwwwwwaaaaaarrrrdddddd CCCCCCCCeeeeeeennnnnnnntttttttttttttttttttttteeeeeeeeeeeerr
47
WWeaponss Detectionn Systemm Implementationn
7 7
Millbrook High School
Ɣ Rollout began on 12 September
ż 4 CEIA Weapons Detection units
Ŷ 1 unit at the front secured entrance
Ŷ 2 units at the student entrance
Ŷ 1 unit at Commons entrance
Ŷ While day 1 arrival took 35 minutes longer for students than usual, all
students were in class on time by day 5.
WWeaponss Detectionn Systemm Nextt Steps
8 8
Implementation at Sherando High School and James Wood High School
ż Sherando High School
Ŷ October 2024
ż James Wood High School
Ŷ November 2024
ż NREP
Ŷ April 2025
Equipment Needs
ż 5 sets of Ceia Weapons Detection System (WDS) Equipment and wands per high
school
ż 2 sets of Ceia Weapons Detection System (WDS) Equipment and wands at DJH
ż 1 set of Ceia Weapons Detection System (WDS) Equipment and a wand at NREP
ż Bins for folders, cups and other items that do not go through WDS
48
NNextt Steps
9
CEIA at Middle and Elementary Schools
Phase 1
Assessment & Pilot Program
Ɣ Conduct a needs assessment at select middle and
elementary schools to identify ideal locations for
weapon detection units. Seek feedback from staff,
students, and security personnel.
Ɣ Purchase Equipment
ż Cost for full implementation at all elementary
and middle schools would be $852,556.80
NNextt steps
10
Phase 2
Training & Installation
Ɣ Provide comprehensive training for school staff
on proper usage, troubleshooting, and emergency
protocols. Install CEIA detection units in high-
traffic entry points, ensuring seamless integration
into existing layered security approach.
49
NNextt steps
11
Phase 3
Full Rollout & Monitoring
Ɣ Expand the deployment across all targeted
schools, ensuring consistent operation and
periodic maintenance. Set up a monitoring system
for real-time data collection and address any
operational issues or concerns promptly.
12
AAgenda
• Current Safety procedures
• Data to support additional layers of safety
• Update to Weapons Detection System
• Next steps
50
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Items For Information Only
Title: The Parks & Recreation Department returns $62,881 in unused proffer funds to the
Parks proffer reserve. This represents balances remaining after the completion of two (2)
proffer funded projects -- Frederick Heights Park exercise equipment and the Sherando
pickleball court project, and funds no longer needed for Rose Hill Park fence project.
Attachments:
Parks Proffer Returns.pdf
51
52
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides General Fund transfer reports for March and April 2025.
Attachments:
Txfs March 2025.pdf
Txfs April 2025.pdf
53
BUDGET TRANSFERS MARCH 2025
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
3/10/2025 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME COSTS 7104 1003 000 000 (301.89)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 301.89
CLEARBROOK PARK 7109 1003 000 000 (282.96)
CLEARBROOK PARK 7109 1005 000 001 282.96
3/10/2025 FIRE AND RESCUE TRANSFER LEMPG GRANT FUNDS 3505 5413 000 000 (5,210.27)
FIRE AND RESCUE 3505 5401 000 000 5,210.27
3/17/2027 INSPECTIONS INSTALLATION OF SHELF IN PERMIT ROOM 3401 3002 000 000 (604.00)
INSPECTIONS 3401 3010 000 000 604.00
3/17/2025 COMMONWEALTH'S ATTORNEY SHORTAGE IN BOOKS AND SUBSCRIPTIONS 2201 5401 000 000 (200.00)
COMMONWEALTH'S ATTORNEY 2201 5411 000 000 200.00
3/17/2025 COMMONWEALTH'S ATTORNEY SHORTAGE FOR GAS FOR DEPT VEHICLE 2201 5401 000 000 (600.00)
COMMONWEALTH'S ATTORNEY 2201 4003 000 002 600.00
3/17/2025 COMMONWEALTH'S ATTORNEY SHORTAGE IN OTHER OPERATING 2201 5401 000 000 (1,000.00)
COMMONWEALTH'S ATTORNEY 2201 5413 000 000 1,000.00
3/20/2025 REFUSE COLLECTIONS PURCHASE RAIN BARRELS FOR RESALE 4203 3010 000 000 (850.00)
REFUSE COLLECTIONS 4203 5413 000 000 850.00
3/20/2025 INSPECTIONS RECLASS SOFTWARE LICENSE SUBSCRIPTION 3401 5401 000 000 (1,750.00)
INSPECTIONS 3401 9005 000 000 1,750.00
3/25/2025 SHERIFF TO COVER STAFF PROMOTION 3102 1002 000 085 (1,744.00)
SHERIFF 3102 1002 000 013 1,744.00
3/28/2025 FIRE AND RESCUE UPFIT ALS-10 3505 8005 000 000 39,705.05
TRANSFERS/CONTINGENCY 9301 5807 000 004 (39,705.05)
54
Page 1 of 1
BUDGET TRANSFERS APRIL 2025
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
4/1/2025 AGRICULTURE GYPSY MOTH COORDINATOR 8301 1003 000 000 6,541.29
AGRICULTURE 8301 2001 000 000 501.11
AGRICULTURE 8301 2002 000 000 1,107.41
AGRICULTURE 8301 2006 000 001 100.00
AGRICULTURE 8301 2008 000 000 4.00
AGRICULTURE 8301 2011 000 000 4.57
AGRICULTURE 9301 5890 000 000 (8,299.98)
4/1/2025 SHERIFF UPLIFTING (24) VEHICLES 3102 8005 000 000 465,000.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (465,000.00)
4/8/2025 INSPECTIONS TO COVER DEFICIT 3401 8005 000 000 (142.50)
INSPECTIONS 3401 5408 000 000 142.50
4/8/2025 INSPECTIONS TO COVER REPAIR OF LARGE SCANNER 3401 3002 000 000 (440.00)
INSPECTIONS 3401 3004 000 001 440.00
4/11/2025 FINANCE BAI PROGRAMMING FOR REPORTS 1214 5401 000 000 (2,800.00)
FINANCE 1214 3002 000 000 2,800.00
4/11/2025 SHERIFF COVER TO END OF YEAR FOR UNIFORMS & VESTS 3102 3004 000 002 (180,000.00)
SHERIFF 3102 5410 000 000 180,000.00
4/11/2025 FIRE AND RESCUE TRANSFER FUNDS FOR THE UPFIT OF FM TRUCK FOR K9 3505 5409 000 000 (5,000.00)
FIRE AND RESCUE 3505 8005 000 000 5,000.00
4/21/2025 REASSESSMENT/BOARD OF ASSESSORS CYPHER DOOR LOCK SYSTEM 1210 5204 000 000 (4,080.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 5204 000 001 4,080.00
4/21/2025 COUNTY OFFICE BUILDINGS/COURTHOUSE ROOF REPAIRS AT SMITHFIELD AVENUE PROPERTY 4304 5400 000 086 (1,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 087 1,000.00
4/21/2025 RECREATION CENTERS AND PLAYGROUNDS TO PURCHASE SUMMER STAFF UNIFORMS 7104 3010 000 000 (3,097.79)
RECREATION CENTERS AND PLAYGROUNDS 7104 5410 000 000 3,097.79
4/21/2025 BOARD OF SUPERVISORS TO COVER DEFICIT IN PROFESSIONAL SERVICES 1101 3006 000 000 (1,000.00)
BOARD OF SUPERVISORS 1101 3002 000 000 1,000.00
4/23/2025 ZONING BOARD COVER LINE ITEM SHORTAGE 8104 5506 000 000 (700.00)
ZONING BOARD 8104 3007 000 000 700.00
4/23/2025 PARKS AND RECREATION ADMINISTRATION TO COVER COST OF EQUIPMENT RENTAL FOR TREE CHIPPER 7101 5604 000 001 (2,093.98)
CLEARBROOK PARK 7109 9001 000 000 2,093.98
4/23/2025 PARKS AND RECREATION ADMINISTRTION TO COVER INCREASED WATER USAGE 7101 5604 000 001 (1,581.49)
CLEARBROOK PARK 7109 5103 000 000 1,581.49
4/23/2025 RECREATION CENTERS AND PLAYGROUNDS TO COVER OVERTIME COSTS 7104 1003 000 000 (598.14)
RECREATION CENTERS AND PLAYGROUNDS 7104 1005 000 000 598.14
SHERANDO PARK 7110 1003 000 000 (315.56)
SHERANDO PARK 7110 1005 000 001 315.56
4/23/2025 FIRE AND RESCUE TO MOVE GRANT FUNDS TO CORRECT LINE ITEM FOR EXPENSE 3505 5413 000 000 (5,603.54)
FIRE AND RESCUE 3505 5401 000 000 5,603.54
4/25/2025 ANIMAL SHELTER INSTALLATION OF REPLACEMENT EXHAUST FANS 4305 5413 000 000 (4,000.00)
ANIMAL SHELTER 4305 3004 000 003 4,000.00
4/25/2025 SHERIFF TO COVER DEFICIT AMOUNT 3102 5413 000 000 (500.00)
SHERIFF 3102 3002 000 000 500.00
4/25/2025 RECREATION CENTERS AND PLAYGROUNDS TO COVER INCREASE IN COST FOR JANITORIAL SUPPLIES 7104 5405 000 000 (692.19)
SHERANDO PARK 7110 5405 000 000 692.19
4/25/2025 PARKS AND RECREATION ADMINISTRATION TO COVER SUPPLIES NEEDED FOR SPRING REPAIRS 7101 5604 000 001 (8,515.42)
SHERANDO PARK 7110 5413 000 000 8,515.42
4/28/2025 FIRE AND RESCUE APRIL PROMOTIONS 3505 1007 000 001 (2,086.00)
FIRE AND RESCUE 3505 1001 000 044 2,086.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 020 (1,046.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 092 1,046.00
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 020 (585.00)
PUBLIC SAFETY COMMUNICATIONS 3506 1001 000 008 585.00
5/1/2025 ELECTORAL BOARD AND OFFICIALS ELECTION BALLOT POSTAGE 1301 5204 000 000 7,000.00
REGISTRAR 1302 5204 000 000 (7,000.00)
5/1/2025 HUMAN RESOURCES LEASE & PRINTING COST ON KONICA 1203 5401 000 000 (1,000.00)
HUMAN RESOURCES 1203 9001 000 000 1,000.00
5/1/2025 REASSESSMENT/BOARD OF ASSESSORS PAYMENT FOR BOE 1210 5401 000 000 (400.00)
REASSESSMENT/BOARD OF ASSESSORS 1210 1006 000 000 400.00
5/7/2025 DSS ADMINISTRATION TO ADJUST OVERTIME BALANCE DUE TO VACANCIES 5316 1001 000 000 (32,000.00)
DSS ADMINISTRATION 5316 1005 000 000 32,000.00
5/7/2025 BOARD OF SUPERVISORS TO COVER DEFICIT FOR BOARDS AND COMMISSION PLATFORM 1101 5401 000 001 6,109.04
OTHER 1224 3002 000 000 (6,109.04)
5/7/2025 OTHER TO COVER DEFICIT 1224 5415 000 001 (720.00)
OTHER 1224 5415 000 000 720.00
5/7/2025 BOARD OF SUPERVISORS TO COVER DEFICIT IN PROFESSINAL SERVICES 1101 5204 000 000 (973.00)
BOARD OF SUPERVISORS 1101 3002 000 000 973.00
5/7/2025 DSS PUBLIC ASSISTANCE TO REALLOCATE FUNDS FOR A NEW STATE PROGRAM 5317 5812 000 000 (5,000.00)
DSS PUBLIC ASSISTANCE 5317 5869 000 000 5,000.00
DSS PUBLIC ASSISTANCE 5317 5812 000 000 (3,000.00)
DSS PUBLIC ASSISTANCE 5317 5876 000 000 3,000.00
5/7/2025 DSS PUBLIC ASSISTANCE TO REALLOCATE FUNDS TO COVER LOCAL EXPENSE FOR CLIENTS 5317 5833 000 000 (20,000.00)
DSS PUBLIC ASSISTANCE 5317 5920 000 000 20,000.00
5/7/2025 DSS ADMINISTRATION TO REALLOCATE FUNDS TO PURCHASE TOTALED VEHICLE 5316 3002 000 000 (7,575.00)
DSS ADMINISTRATION 5316 8005 000 000 7,575.00
5/7/2025 DSS PUBLIC ASSISTANCE TO RECLASS ALLOCATION FROM 5873 BUDGET 5317 5873 000 000 (606.00)
DSS PUBLIC ASSISTANCE 5317 5875 000 000 606.00
5/7/2025 COUNTY OFFICE BUILDINGS/COURTHOUSE YEARLY GENERATOR PM MILLWOOD FIRE STATION 4304 5400 000 021 (2,760.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3005 000 021 2,760.00
55
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides monthly financial statements for March and April 2025.
Attachments:
202503 Fund 10.pdf
202503 Fund 11.pdf
202503 Fund 12.pdf
202504 Fund 10.pdf
202504 Fund 11.pdf
202504 Fund 12.pdf
56
FY25 FY24 Increase
3/31/2025 3/31/2024 (Decrease)
ASSETS
Cash and Cash Equivalents 35,054,933.17$ 42,032,633.86$ (6,977,700.69)$ *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 12,098,920.01 11,160,937.54 937,982.47
Streetlights 696.60 888.48 (191.88)
Miscellaneous Charges 48,570.66 48,981.06 (410.40)
Prepaid Postage 2,905.13 2,460.74 444.39
GL controls (est. rev / est. exp)(35,312,395.77) (18,677,306.88) (16,635,088.89) (1) Attached
TOTAL ASSETS 12,185,103.57$ 34,886,270.12$ (22,701,166.55)$
LIABILITIES
Accrued Wages Payable 1,932,460.85$ 1,775,293.66$ 157,167.19$
Performance Bonds Payable 1,636,325.37 1,306,770.97 329,554.40
Taxes Collected in Advance 592,034.19 382,309.22 209,724.97
Deferred Revenue 12,108,428.98 11,191,680.32 916,748.66 *B
TOTAL LIABILITIES 16,269,249.39 14,656,054.17 1,613,195.22
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 3,071,989.39 4,796,988.02 (1,724,998.63) (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) *C / (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 (16,073,232.68) 2,500,449.56 (18,573,682.24) (4) Attached
TOTAL EQUITY (4,084,145.82) 20,230,215.95 (24,314,361.77)
TOTAL LIABILITIES & EQUITY 12,185,103.57$ 34,886,270.12$ (22,701,166.55)$
NOTES:
*C Current year proffer revenues are posted to the proffer reserve at year end. See NOTE (5) of the General Fund Comparative
Statement for the proffers collected YTD that are not included in this proffer reserved fund balance total.
County of Frederick
Fund 10 General Fund
March 31, 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.)
57
General Fund Balance Sheet Supplemental Information (page 1)
March 31, 2025
(1)
GL Controls FY25 FY24 Inc/(Decrease)
Estimated Revenue 250,930,642$ 247,006,015$ 3,924,627$
Appropriations (155,115,764) (138,202,017) (16,913,747)
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 3,071,989 4,796,988 (1,724,999)
Total (35,312,396)$ (18,677,307)$ (16,635,089)$
(2)
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
170,118
700,906
130,165
9,959
7,433
9,996
5,237
IT 70,200
Parks and Recreation 6,359
17,899
9,996
19,057
220,000
255,713
9,571
78,319
6,458
35,594
27,115
75,800
92
18,175
Sheriff 12,608
136,736
92,950
49,177
50,135
310,000
Treasurer 9,537
Total 3,071,990$
Minor Interior Office Renovation CAB
(4) LifePack 1000's AED's
EMS Pharmacy Room Construction Sunnyside
Uniforms
Ammunition
Athletic Field Paint
Pickleball Court Painting
Clearbrook Sprayground Installation
Speedometer System
Ballistic Vests, Carriers, Holders, and Cases
Sprayground Equipment Clearbrook Park
Race Participant Shirts
Upfitting (5) Vehicles
Rose Hill Park Parking Lot Addition and Paving
Envelopes
Clearbrook & Sherando Concession Bldg Siding & Guttering
Open Purchase Order Balances
Drainage Repair Sherando Park Fields
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
Firefighter Escape Systems
(9) Honor Guard Uniforms
Pierce Enforcer Fire Engine
Emergency Lighting and Equipment
Rooftop Air Handler Unit Access Platform CAB
Replacement HVAC Control System PSB
(1) 30 Ton Trane Roof Top Unit Installed PSB
(3) Lenovo Laptops & Docks
Ford F550 Search and Rescue Vehicle
Uniforms, Staff Shirts, Event Shirts
Clearbrook Park Asphalt Path Paving
Envelopes
Sherando Lake Trail Asphalt
Sherando Park Recreation Amenity Design
Awards for Apple Blossom Races and Loudoun Street Mile
58
March 31, 2025
(3)
Proffer Reserve 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$ 47,768,440$ 449,854$
Revenue 152,991,933 150,810,669 2,181,264$
Expenditures (89,419,112) (84,226,684) (5,192,428)$
Transfers (127,864,347) (111,851,975) (16,012,372) *
Adjusted Balance (16,073,233)$ 2,500,450$ (18,573,682)$
General Fund Balance Sheet Supplemental Information (page 2)
* See NOTE (9) of the General Fund Comparative Statement for transfers detail.
Solid Waste
Stop Lights
Road Imp & Transportation
Total Other
Administration
Bridges
Historic Preservation
Library
Sheriff
Current year proffer revenues are posted to the proffer reserve at year end. See NOTE (5) of the General Fund
Comparative Statement for the proffers collected YTD that are not included in these balances.
59
FY25 FY24 YTD
3/31/2025 3/31/2024 Actual
Appropriated Actual Actual Variance
REVENUES
General Property Taxes 166,738,466.00$ 79,008,160.76$ 78,243,954.57$ 764,206.19$ (1)
Other Local Taxes 55,518,785.00 34,904,453.27 33,343,596.93 1,560,856.34 (2)
Permits & Privilege Fees 2,780,273.00 1,877,815.23 2,791,339.04 (913,523.81) (3)
Revenue from use of money and property 3,574,819.00 4,925,957.58 6,294,375.41 (1,368,417.83) (4)
Charges for Services 4,349,806.00 2,676,509.83 2,538,549.76 137,960.07
Miscellaneous 575,202.56 601,255.10 624,608.08 (23,352.98)
Recovered Costs 2,121,852.00 1,700,765.92 1,624,985.67 75,780.25 (5)
Proffers - 5,126,637.12 2,515,124.54 2,611,512.58 (5)Intergovernmental:
Commonwealth 15,109,771.76 16,440,220.93 16,097,511.32 342,709.61 (6)
Federal 161,667.00 58,101.70 54,137.33 3,964.37 (7)Transferred from County Capital 5,672,056.00 5,672,056.00 6,682,486.71 (1,010,430.71)
TOTAL REVENUES 256,602,698.32 152,991,933.44 150,810,669.36 2,181,264.08
EXPENDITURES
General Administration 19,626,626.50 14,179,462.52 14,487,962.79 (308,500.27)
Judicial Administration 4,082,402.81 2,766,102.46 2,473,211.66 292,890.80
Public Safety 68,636,768.43 47,348,339.06 45,415,316.65 1,933,022.41
Public Works 9,243,981.89 5,995,445.87 4,570,546.16 1,424,899.71
Health and Welfare 13,622,571.21 8,085,188.31 7,988,261.67 96,926.64
Education 68,750.00 51,562.50 - 51,562.50
Parks, Recreation, Culture 12,926,057.98 7,798,243.50 7,181,621.00 616,622.50
Community Development 3,879,231.12 3,194,767.91 2,109,764.34 1,085,003.57
TOTAL EXPENDITURES 132,086,389.94 89,419,112.13 84,226,684.27 5,192,427.86 (8)
OTHER FINANCING SOURCES (USES)
Operating transfers from / to 162,900,693.54 127,864,347.24 111,851,975.05 16,012,372.19 (9)
Excess (deficiency) of revenues & other sources
over expenditures & other uses (38,384,385.16) (64,291,525.93) (45,267,989.96) (19,023,535.97)
Fund Balance per General Ledger 48,218,293.25 47,768,439.52 449,853.73
Fund Balance Adjusted to Reflect the Income
Statement at 3/31/2025 (16,073,232.68)$ 2,500,449.56$ (18,573,682.24)$ *
County of Frederick
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
March 31, 2025
FUND 10 GENERAL FUND
* See NOTE (4) of the General Fund Balance Sheet.
60
March 31, 2025
(1)
General Property Taxes FY25 FY24 Increase/(Decrease)
Real Estate Taxes 39,193,325$ 38,654,011$ 539,314$
Public Services 1,231,655 1,265,378 (33,723)
Personal Property 36,697,039 36,320,686 376,353
Penalties and Interest 1,618,777 1,663,965 (45,187)
Credit Card Chgs./Delinq.Advertising 2,457 1,711 746
Adm.Fees For Liens & Distress 264,908 338,204 (73,297) Total 79,008,161$ 78,243,955$ 764,206$
(2)
Other Local Taxes FY25 FY24 Increase/(Decrease)
Local Sales and Use Tax 13,433,073$ 12,702,353$ 730,719$
Communications Sales Tax 516,666 518,169 (1,502)
Utility Taxes 2,684,606 2,504,675 179,931
Business Licenses 9,955,389 9,837,950 117,439
Auto Rental Tax 178,344 175,823 2,521
Motor Vehicle Licenses Fees 602,132 599,002 3,130
Recordation Taxes 1,772,060 1,614,365 157,695
Meals Tax 4,871,690 4,545,300 326,390
Lodging Tax 874,866 830,417 44,449
Street Lights 11,548 11,386 162
Star Fort Fees 4,080 4,158 (78)
Total 34,904,453$ 33,343,597$ 1,560,856$
(3)
Permits & Privileges FY25 FY24 Increase/(Decrease)
Dog Licenses 18,582$ 19,119$ (537)$
Land Use Application Fees 8,050 7,175 875
Transfer Fees 2,591 2,515 76
Development Review Fees 335,379 526,044 (190,665)
Building Permits 1,025,165 1,351,857 (326,692) *1
2% State Fees 8,308 20,998 (12,690)
Electrical Permits 122,718 401,540 (278,822) *1
Plumbing Permits 19,458 20,303 (845)
Mechanical Permits 74,614 65,535 9,079
Sign Permits 5,825 5,615 210
Permits-Commerical Burning 100 - 100
Explosive Storage Permits 2,800 - 2,800
Blasting Permits 1,850 - 1,850
Land Disturbance Permits 239,726 358,237 (118,511)
Septic Haulers Permit 600 400 200
Institutional Inspections Permit 3,750 8,500 (4,750)
Sewage Installation License 600 300 300
Transfer Development Rights 7,700 3,200 4,500
Total 1,877,816$ 2,791,339$ (913,523)$
(4)
Revenue from use of FY25 FY24 Increase/(Decrease)
Money 4,826,178$ 5,800,683$ (974,504)$
Property 99,779 493,693 (393,913) *1
Total 4,925,958$ 6,294,375$ (1,368,418)$
General Fund Comparative Statement Supplemental Information (page 1)
*1 FY24 includes the sale of Aylor School $300,000.
*1 FY24 includes the permits for Foxglove Solar.
61
March 31, 2025
(5)
FY25 FY24 Increase/(Decrease)
Recovered Costs
Recovered Costs Treasurer 130,870$ 18,621$ 112,249$
Recovered Costs Social Services 34,245 41,269 (7,024)
Purchasing Rebate 211,203 181,892 29,311
Recovered Costs IT-GIS 12,261 27,261 (15,000)
Recovered Cost Fire & Rescue Fee Recovery 386,664 452,308 (65,643)
Recovered Cost Fire Companies 182,422 179,067 3,355
Recovered Costs Sheriff 111,635 108,280 3,355
Recovered Cost FOIA 1,353 1,737 (384)
Reimbursement Circuit Court 6,377 5,846 531
Reimbursement Public Works 1,130 25 1,105
Clarke County Container Fees 55,848 49,375 6,473
City of Winchester Container Fees 39,469 40,931 (1,462)
Refuse Disposal Fees 79,682 75,914 3,768
Recycling Revenue 13,989 19,737 (5,748)
Restitution Sheriff 7,441 - 7,441
Container Fees Bowman Library 1,445 1,550 (105)
Restitution Other 3,252 2,265 987
Reimb.of Expenses Gen.District Court 20,055 16,466 3,589
Gasoline Tax Refund-VPA 17,636 12,432 5,204
Reimb.Task Force 56,663 50,797 5,866
Westminster Canterbury Lieu of Tax 27,084 21,002 6,082
Reimb. Elections 2,605 500 2,105
Reimb. Street Signs 678 1,017 (339)
Labor-Grounds Maint-Fred Co. Schools 226,726 228,796 (2,070)
Comcast PEG Grant 41,214 48,355 (7,141)
Fire School Programs 10,506 5,560 4,946
Reimb.Teaching CPR-F&R 250 - 250
Clerks Reimbursement to County 6,068 4,940 1,128
Reimb. Sheriff 11,995 29,044 (17,049)
Subtotal Recovered Costs 1,700,766 1,624,987 75,779
Proffers
Proffers Fire Department 102,312 37,383 64,929
Proffers Other 2,625,000 150,000 2,475,000 *1
Proffer Snowden Bridge 809,136 284,317 524,819
Proffer Madison Village - 467,344 (467,344)
Proffer The Village at Middletown 7,016 275,031 (268,015)
Proffer Senseny Village 405,000 1,078,000 (673,000)
Proffer Winchester Landing 180,836 211,544 (30,708)
Proffer Abrams Chase 7,670 11,505 (3,835)
Proffer Seasons at Middletown Place 989,667 - 989,667
Subtotal Proffers 5,126,637 2,515,125 2,611,513
Grand Total 6,827,403$ 4,140,112$ 2,687,291$
*1 The $2.6 million includes Snowden Holdings, LLC contribution of $75,000 for transportation and/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 $1,750,000.
General Fund Comparative Statement Supplemental Information (page 2)
62
March 25, 2025
(6)
Commonwealth Revenue FY25 FY24 Increase/(Decrease)
Motor Vehicle Carriers Tax 46,786$ 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.524,274 481,064 43,210
Shared Expenses Sheriff 2,506,019 2,359,233 146,786
Shared Expenses Comm.of Rev.213,005 195,972 17,033
Shared Expenses Treasurer 193,072 164,832 28,240
Shared Expenses Clerk 410,007 393,707 16,300
Public Assistance Grants 4,304,580 4,241,598 62,982
Litter Control Grant 29,546 33,510 (3,964)
Emergency Services Fire Program 451,239 396,432 54,807
Other Revenue From The Commonwealth 4,323 1,863 2,460
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 305,529 72,405 233,124
Parks State Grants 7,051 36,049 (28,998)
JJC Grant Juvenile Justice 96,270 96,270 -
Rent/Lease Payments 211,929 175,729 36,200
Spay/Neuter Assistance State 3,559 4,112 (553)
Wireless 911 Grant 244,539 237,432 7,107
State Forfeited Asset Funds 9,964 5,724 4,239
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 16,440,221$ 16,097,511$ 342,710$
(7)
Federal Revenue FY25 FY24 Increase/(Decrease)
Federal Forfeited Assets (DOJ)31,419$ 1,947$ 29,472$
Housing Illegal Aliens 1,650 20,998 (19,348)
Federal Funds Sheriff 24,260 17,792 6,468
Emergency Services Grant 773 13,400 (12,627)
Total 58,102$ 54,137$ 3,964$
General Fund Comparative Statement Supplemental Information (page 3)
63
March 31, 2025
(8)
Expenditures Increased $5.2 million.
Public Safety
Public Works
Parks and Recreation
Community Development
(9)
Transfers Increased $16 million.FY25 FY24 Increase/(Decrease)
Transfer to School Operating 85,842,140$ 80,374,845$ 5,467,295$ *1
Transfer to Debt Service Schools 13,557,689$ 13,557,689$
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 (23,901) (212,843) 188,942
Reserve for Merit / COLA Increases 2,468 1,007 1,461
Reserve for Capital 17,387,604 15,434,981 1,952,623 *5
Operational Contingency - 290,080 (290,080) *6Total127,864,347$ 111,851,975$ 16,012,372$
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)
75% of the School Operating 81,769,848 78,011,962 3,757,886
85,842,140$ 80,374,855$ 5,467,285$
*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 million and includes $2 million for Sheriff's vehicles and equipment.
Increased $616,622 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 $707,171 for Station 22
land (new fire station).
64
FY25 FY24 Increase
ASSETS 3/31/2025 3/31/2024 (Decrease)
Cash 15,200,760.74$ 14,161,790.79$ 1,038,969.95$ *1
Receivable Arrears Pay Deferred 69,581.09 88,418.65 (18,837.56)
GL controls (est. rev / est. exp)(1,808,604.22) (3,146,242.15) 1,337,637.93
TOTAL ASSETS 13,461,737.61$ 11,103,967.29$ 2,357,770.32$
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 88,523.12$ 322,081.96$ (233,558.84)$
Undesignated Fund Balance 9,478,791.71 7,053,562.83 2,425,228.88 *2
TOTAL EQUITY 9,567,314.83 7,375,644.79 2,191,670.04
TOTAL LIABILITIES & EQUITY 13,461,737.61$ 11,103,967.29$ 2,357,770.32$
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 23,581,333 23,056,081 525,252$
YTD Expenditures (20,754,196) (21,208,095) 453,899$
Excess (Deficency) of revenue over expenditures 2,827,137 1,847,986 979,151
Adjusted Balance 9,478,792$ 7,053,563$ 2,425,229$
Current Unrecorded Accounts Receivable FY25
Prisoner Billing 24,376.72$
Compensation Board Reimbursement 3/25 739,168.57
Total 763,545.29$
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Balance Sheet
March 31, 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.)
65
FY25 FY24 YTD
3/31/2025 3/31/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Probation -$ 310.61$ 277.28$ 33.33$
Interest 200,000.00 226,984.65 240,019.32 (13,034.67)
Salvage and Surplus - - 10,300.00 (10,300.00)
Supervision Fees 11,006.00 18,815.38 16,259.00 2,556.38
Drug Testing Fees - - 30.00 (30.00)
Work Release Fees 335,000.00 204,036.33 204,444.19 (407.86)
Federal Bureau Of Prisons - 17,820.00 2,310.00 15,510.00
Local Contributions 8,188,389.00 8,072,690.25 8,241,698.50 (169,008.25)
Miscellaneous 20,000.00 16,395.44 14,947.29 1,448.15
Phone Commissions 545,000.00 391,858.06 391,612.80 245.26
Food & Staff Reimbursement 75,000.00 67,368.71 69,360.95 (1,992.24)
Elec.Monitoring Part.Fees 25,000.00 25,130.05 28,536.17 (3,406.12)
Share of Jail Cost Commonwealth 1,455,063.00 761,837.92 628,000.10 133,837.82
Medical & Health Reimb.45,000.00 28,669.68 29,615.12 (945.44)
Shared Expenses CFW Jail 8,694,909.00 5,713,519.96 5,253,914.72 459,605.24
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 7,238,116.00 7,110,636.00 127,480.00
TOTAL REVENUES 28,354,493.00 23,581,333.04 23,056,081.44 525,251.60
EXPENDITURES 30,251,620.34 20,754,196.49 21,208,095.49 (453,899.00)
Excess (Deficiency) of revenues over expenditures (1,897,127.34) 2,827,136.55 1,847,985.95 979,150.60
Fund Balance per General Ledger 6,651,655.16 5,205,576.88 1,446,078.28
Fund Balance Adjusted to Reflect Income Statement 9,478,791.71$ 7,053,562.83$ 2,425,228.88$
3/31/2025
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
March 31, 2025
66
FY25 FY24 Increase
3/31/2025 3/31/2025 (Decrease)
ASSETS
Cash 47,765,084.33$ 43,317,358.50$ 4,447,725.83$
Receivables:
Accounts Receivable 6,025.47 60,620.84 (54,595.37)
Fees 953,983.82 871,054.95 82,928.87 *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 68,580,933.25 3,860,036.37
Accumulated Depreciation (45,368,422.71) (43,320,450.41) (2,047,972.30)
GL controls (est. rev / est. exp)(2,523,307.00) (3,434,222.00) 910,915.00
TOTAL ASSETS 73,205,647.83$ 66,006,609.43$ 7,199,038.40$
LIABILITIES
Accounts Payable -$ -$ -$
Accrued VAC Pay and Comp Time Pay 196,780.90 191,812.45 4,968.45
Accrued Remediation Costs 18,494,069.32 16,173,021.80 2,321,047.52 *2 Attached
Deferred Revenue Misc Charges 6,025.47 60,620.84 (54,595.37)
Accrued Wages Payable 66,213.65 64,353.42 1,860.23
TOTAL LIABILITIES 18,763,089.34 16,489,808.51 2,273,280.83
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 44,584,116.49 39,658,358.92 4,925,757.57 *4 Attached
TOTAL EQUITY 54,442,558.49 49,516,800.92 4,925,757.57
TOTAL LIABILITIES AND EQUITY 73,205,647.83$ 66,006,609.43$ 7,199,038.40$
County of Frederick
FUND 12 LANDFILL
March 31, 2025
Balance Sheet
67
Landfill Balance Sheet Supplemental Information
March 25, 2025
*1 FY25 FY24 Increase/(Decrease)
Current month landfill fees charged 870,312.41$ 820,359.56$ 49,952.85$
Outstanding delinquent account 133,593.50$ 101,051.79$ 32,541.71$
Post closure $ 1,455,674
Interest 865,374
Total $ 2,321,048
*3 Open Purchase Order Balance(s)
-$
Total -$
*4 Fund Balance Adjusted Summary FY25 FY24 Increase/(Decrease)
Beginning balance per GL 43,814,549$ 40,750,750$ 3,063,799$
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 37,316,528 3,974,714
YTD Revenue 9,738,970 8,702,332 1,036,638$
YTD Expenditures (6,446,096) (6,360,501) (85,595)$
Excess (Deficency) of revenue over expenditures 3,292,874 2,341,831 951,043
Adjusted Balance 44,584,116$ 39,658,359$ 4,925,758$
*2 Remediation Increase (Decrease)
68
FY25 FY24 YTD
3/31/2025 3/31/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Charges -$ 8,424.65$ 8,100.21$ 324.44$
Interest on Bank Deposits 750,000.00 1,083,304.58 1,217,636.12 (134,331.54)
Salvage and Surplus 160,000.00 160,630.23 140,861.03 19,769.20
Sanitary Landfill Fees 8,991,300.00 6,620,158.64 5,981,804.15 638,354.49
Charges to County - 502,452.82 460,668.73 41,784.09
Charges to Winchester - 230,008.53 175,367.74 54,640.79
Tire Recycling 228,000.00 230,267.78 208,348.01 21,919.77
Reg. Recycling Electronics 80,000.00 25,685.00 25,680.01 4.99
Greenhouse Gas Credit Sales 30,000.00 166,706.31 61,172.24 105,534.07
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 378,432.00 362,612.15 285,358.54 77,253.61
TOTAL REVENUES 10,933,092.00 9,738,970.04 8,702,331.78 1,036,638.26
EXPENDITURES
Operating Expenditures 8,299,976.00$ 3,995,767.57$ 3,253,110.83$ 742,656.74$
Capital Expenditures 5,156,423.00 2,450,328.13 3,107,390.01 (657,061.88)
TOTAL EXPENDITURES 13,456,399.00 6,446,095.70 6,360,500.84 85,594.86
Excess (deficiency) of revenue over expenditures (2,523,307.00) 3,292,874.34 2,341,830.94 951,043.40
Fund Balance Per General Ledger 41,291,242.15 37,316,527.98 3,974,714.17
Fund Balance Adjusted to Reflect the Income
Statement 3/31/2025 44,584,116.49$ 39,658,358.92$ 4,925,757.57$
County of Frederick
FUND 12 LANDFILL
Comparative Statement of Revenue, Expenditures, and Changes in Fund Balance
March 31, 2025
69
FY25 FY24 Increase
4/30/2025 4/30/2024 (Decrease)
ASSETS
Cash and Cash Equivalents 33,460,922.17$ 43,284,754.79$ (9,823,832.62)$ *A
Petty Cash 1,555.00 1,555.00 -
Receivables:
Receivable Arrears Pay Deferred 288,100.62 314,323.78 (26,223.16)
Taxes, Commonwealth,Reimb.P/P 184,846,096.45 167,806,851.36 17,039,245.09
Streetlights 24,684.10 24,703.48 (19.38)
Miscellaneous Charges 61,487.82 49,861.46 11,626.36
Prepaid Postage 3,281.89 3,142.07 139.82
GL controls (est. rev / est. exp)(35,213,315.52) (19,222,960.38) (15,990,355.14) (1) Attached
TOTAL ASSETS 183,472,812.53$ 192,262,231.56$ (8,789,419.03)$
LIABILITIES
Accrued Wages Payable 1,932,460.85$ 1,775,293.66$ 157,167.19$
Performance Bonds Payable 1,636,339.26 1,736,608.09 (100,268.83)
Taxes Collected in Advance 109,712.87 85,691.89 24,020.98
Deferred Revenue 184,914,635.86 167,862,290.00 17,052,345.86 *B
TOTAL LIABILITIES 188,593,148.84 171,459,883.64 17,133,265.20
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 3,302,694.41 4,442,825.52 (1,140,131.11) (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 9,013,039.01 (4,635,290.44) *C / (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 (17,340,128.19) 3,545,845.03 (20,885,973.22) (4) Attached
TOTAL EQUITY (5,120,336.31) 20,802,347.92 (25,922,684.23)
TOTAL LIABILITIES & EQUITY 183,472,812.53$ 192,262,231.56$ (8,789,419.03)$
NOTES:
*C Current year proffer revenues are posted to the proffer reserve at year end. See NOTE (5) of the General Fund Comparative
Statement for the proffers collected YTD that are not included in this proffer reserved fund balance total.
County of Frederick
Fund 10 General Fund
April 30, 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 revenue, combined with an increase in expenditures and transfers. (Refer to
the Comparative Statement of Revenue, Expenditures, and Changes in Fund Balance.)
70
General Fund Balance Sheet Supplemental Information (page 1)
April 30, 2025
(1)
GL Controls FY25 FY24 Inc/(Decrease)
Estimated Revenue 251,052,855$ 247,523,526$ 3,529,329$
Appropriations (155,369,601) (138,911,019) (16,458,582)
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 3,302,694 4,442,826 (1,140,131)
Total (35,213,316)$ (19,222,960)$ (15,990,355)$
(2)
County Office Buildings 8,190
95,575
154,434
117,248
Fire and Rescue 39,705
31,900
20,785
170,388
700,906
130,165
7,433
9,996
IT 70,200
Parks and Recreation 6,089
17,899
9,996
19,057
207,350
255,713
9,571
59,365
6,458
35,594
19,112
75,800
92
Sheriff 12,608
481,881
64,621
145,029
310,000
Treasurer 9,537
Total 3,302,695$
Envelopes
Sherando Park Recreation Amenity Design
Awards for Apple Blossom Races and Loudoun Street Mile
Uniforms
Ammunition
Uplifting Vehicles
Ballistic Vests, Carriers, Holders, and Cases
Race Participant Shirts
Ford F550 Search and Rescue Vehicle
Open Purchase Order Balances
Drainage Repair Sherando Park Fields
One Ward No Smoke Direct Source Filtration System
Medical Supplies and Equipment
Uniforms
MDT Project Panasonic F-Z-55 Cradlepoints and Mounts
Phone Upgrade & Replacement
Upfit of 3 FM Trucks and the K-9 Equipment
Pierce Enforcer Fire Engine
Emergency Lighting and Equipment
Millwood Fire Station Sign
Replacement HVAC Control System PSB
(1) 30 Ton Trane Roof Top Unit Installed PSB
Pool Lap Line Reel
Clearbrook Park Asphalt Path Paving
Pickleball Court Painting
Minor Interior Office Renovation CAB
Upfit of ALS 10 with Emergency Package
Athletic Field Paint
Rose Hill Park Parking Lot Addition and Paving
Envelopes
Clearbrook & Sherando Concession Bldg Siding & Guttering
Clearbrook Sprayground Installation
Sprayground Equipment Clearbrook Park
71
April 30, 2025
(3)
Proffer Reserve 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 48,065,060$ 47,696,050$ 369,011$
Revenue 159,970,432 160,018,697 (48,264)$
Expenditures (97,265,119) (92,042,432) (5,222,687)$
Transfers (128,110,502) (112,126,469) (15,984,033) *
Adjusted Balance (17,340,128)$ 3,545,845$ (20,885,973)$
General Fund Balance Sheet Supplemental Information (page 2)
* See NOTE (9) of the General Fund Comparative Statement for transfers detail.
Solid Waste
Stop Lights
Road Imp & Transportation
Total Other
Administration
Bridges
Historic Preservation
Library
Sheriff
Current year proffer revenues are posted to the proffer reserve at year end. See NOTE (5) of the General Fund
Comparative Statement for the proffers collected YTD that are not included in these balances.
72
FY25 FY24 YTD
4/30/2025 4/30/2024 Actual
Appropriated Actual Actual Variance
REVENUES
General Property Taxes 166,738,466.00$ 80,736,078.32$ 80,815,220.73$ (79,142.41)$ (1)
Other Local Taxes 55,518,785.00 38,596,889.18 37,325,524.55 1,271,364.63 (2)
Permits & Privilege Fees 2,780,273.00 2,080,876.16 3,236,979.88 (1,156,103.72) (3)
Revenue from use of money and property 3,574,819.00 4,048,241.80 5,647,908.16 (1,599,666.36) (4)
Charges for Services 4,349,806.00 3,286,361.47 3,085,719.44 200,642.03
Miscellaneous 621,175.97 696,056.83 958,709.33 (262,652.50)
Recovered Costs 2,121,852.00 1,964,578.38 1,959,717.71 4,860.67 (5)
Proffers - 5,214,967.64 2,610,172.72 2,604,794.92 (5)Intergovernmental:
Commonwealth 15,186,010.76 17,616,224.90 17,169,179.31 447,045.59 (6)
Federal 161,667.00 58,101.70 56,080.55 2,021.15 (7)Transferred from County Capital 5,672,056.00 5,672,056.00 7,153,484.47 (1,481,428.47)
TOTAL REVENUES 256,724,910.73 159,970,432.38 160,018,696.85 (48,264.47)
EXPENDITURES
General Administration 19,758,251.27 15,326,684.89 15,551,101.87 (224,416.98)
Judicial Administration 4,082,402.81 3,058,332.56 2,796,757.09 261,575.47
Public Safety 69,227,443.84 51,545,663.22 49,520,212.38 2,025,450.84
Public Works 9,243,981.89 6,568,350.16 5,071,377.33 1,496,972.83
Health and Welfare 13,622,571.21 8,894,923.75 8,760,958.79 133,964.96
Education 68,750.00 51,562.50 - 51,562.50
Parks, Recreation, Culture 12,926,057.98 8,469,011.96 8,085,001.46 384,010.50
Community Development 3,887,531.10 3,350,589.63 2,257,023.02 1,093,566.61
TOTAL EXPENDITURES 132,816,990.10 97,265,118.67 92,042,431.94 5,222,686.73 (8)
OTHER FINANCING SOURCES (USES)
Operating transfers from / to 162,423,930.56 128,110,502.04 112,126,469.40 15,984,032.64 (9)
Excess (deficiency) of revenues & other sources
over expenditures & other uses (38,516,009.93) (65,405,188.33) (44,150,204.49) (21,254,983.84)
Fund Balance per General Ledger 48,065,060.14 47,696,049.52 369,010.62
Fund Balance Adjusted To Reflect (17,340,128.19)$ 3,545,845.03$ (20,885,973.22)$ *
Income Statement 4/30/2025
County of Frederick
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
April 30, 2025
FUND 10 GENERAL FUND
* See NOTE (4) of the General Fund Balance Sheet.
73
April 30, 2025
(1)
General Property Taxes FY25 FY24 Increase/(Decrease)
Real Estate Taxes 39,728,155$ 39,493,504$ 234,651$
Public Services 1,234,595 1,265,447 (30,852)
Personal Property 37,734,555 37,831,337 (96,782)
Penalties and Interest 1,771,737 1,840,616 (68,879)
Credit Card Chgs./Delinq.Advertising (12,247) 973 (13,220)
Adm.Fees For Liens & Distress 279,283 383,343 (104,060)
Total 80,736,078$ 80,815,220$ (79,142)$
(2)
Other Local Taxes FY25 FY24 Increase/(Decrease)
Local Sales and Use Tax 15,164,192$ 14,469,918$ 694,274$
Communications Sales Tax 587,667 593,335 (5,668)
Utility Taxes 2,943,564 2,962,313 (18,749)
Business Licenses 10,507,853 10,389,065 118,788
Auto Rental Tax 196,104 190,698 5,406
Motor Vehicle Licenses Fees 692,659 735,098 (42,439)
Recordation Taxes 1,961,336 1,805,316 156,020
Meals Tax 5,549,565 5,219,863 329,702
Lodging Tax 978,258 944,051 34,207
Street Lights 11,611 11,620 (9)
Star Fort Fees 4,080 4,248 (168)
Total 38,596,889$ 37,325,525$ 1,271,364$
(3)
Permits & Privileges FY25 FY24 Increase/(Decrease)
Dog Licenses 20,360$ 22,126$ (1,766)$
Land Use Application Fees 8,050 7,175 875
Transfer Fees 2,893 2,792 101
Development Review Fees 394,492 549,494 (155,002)
Building Permits 1,110,238 1,669,373 (559,135) *1
2% State Fees 10,433 27,932 (17,499)
Electrical Permits 134,912 413,734 (278,822) *1
Plumbing Permits 20,595 25,236 (4,641)
Mechanical Permits 84,217 78,560 5,657
Sign Permits 6,200 5,865 335
Permits-Commerical Burning 100 - 100
Explosive Storage Permits 3,200 - 3,200
Blasting Permits 1,850 - 1,850
Land Disturbance Permits 267,285 420,892 (153,607) *1
Septic Haulers Permit 600 400 200
Institutional Inspections Permit 4,000 9,400 (5,400)
Sewage Installation License 900 600 300 Residential Pump & Hauling Fee 50 200 (150)
Transfer Development Rights 10,500 3,200 7,300
Total 2,080,875$ 3,236,979$ (1,156,104)$
(4)
Revenue from use of FY25 FY24 Increase/(Decrease)
Money 3,945,608$ 5,140,027$ (1,194,419)$ Property 102,634 507,881 (405,247) *1
Total 4,048,242$ 5,647,908$ (1,599,666)$
General Fund Comparative Statement Supplemental Information (page 1)
*1 FY24 includes the sale of Aylor School $300,000.
*1 FY24 includes the permits for Foxglove Solar.
74
April 30, 2025
(5)
FY25 FY24 Increase/(Decrease)
Recovered Costs
Recovered Costs Treasurer 130,870$ 18,621$ 112,249$
Recovered Costs Social Services 34,245 41,658 (7,413)
Purchasing Rebate 211,203 181,892 29,311
Recovered Costs IT-GIS 12,261 27,261 (15,000)
Recovered Cost Fire & Rescue Fee Recovery 578,956 704,491 (125,535)
Recovered Cost Fire Companies 182,422 179,067 3,355
Recovered Costs Sheriff 122,615 119,740 2,875
Recovered Cost FOIA 1,635 1,908 (273)
Reimbursement Circuit Court 7,079 6,489 590
Reimbursement Public Works 1,130 25 1,105
Clarke County Container Fees 69,147 62,080 7,067
City of Winchester Container Fees 46,707 44,999 1,708
Refuse Disposal Fees 94,117 86,791 7,326
Recycling Revenue 16,149 22,007 (5,858)
Restitution Sheriff 7,441 5,000 2,441
Container Fees Bowman Library 1,826 1,750 76
Restitution Other 3,806 2,465 1,341
Reimb.of Expenses Gen.District Court 22,886 18,506 4,380
Gasoline Tax Refund-VPA 17,636 12,432 5,204
Reimb.Task Force 63,140 57,078 6,062
Sign Deposit Planning 607 - 607
Westminster Canterbury Lieu of Tax 27,084 21,002 6,082
Reimb. Elections 1,720 500 1,220
Reimb. Street Signs 678 1,017 (339)
Labor-Grounds Maint-Fred Co. Schools 234,560 235,227 (667)
Comcast PEG Grant 41,214 63,102 (21,889)
Fire School Programs 13,149 5,560 7,589
Reimb.Teaching CPR-F&R 250 - 250
Clerks Reimbursement to County 6,653 5,612 1,041
Reimb. Sheriff 13,394 33,438 (20,044)
Subtotal Recovered Costs 1,964,579 1,959,718 4,861
Proffers
Proffers Fire Department 102,727 37,383 65,344
Proffers Other 2,636,938 150,000 2,486,938 *1
Proffer Snowden Bridge 885,113 293,181 591,932
Proffer Madison Village - 467,344 (467,344)
Proffer The Village at Middletown 7,016 337,331 (330,315)
Proffer Senseny Village 405,000 1,078,000 (673,000)
Proffer Winchester Landing 180,836 235,428 (54,592)
Proffer Abrams Chase 7,670 11,505 (3,835)
Proffer Seasons at Middletown Place 989,667 - 989,667
Subtotal Proffers 5,214,968 2,610,172 2,604,795
Grand Total 7,179,547$ 4,569,891$ 2,609,656$
*1 The $2.6 million includes Snowden Holdings, LLC contribution of $75,000 for transportation and/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 $1,750,000.
General Fund Comparative Statement Supplemental Information (page 2)
75
April 30, 2025
(6)
Commonwealth Revenue FY25 FY24 Increase/(Decrease)
Motor Vehicle Carriers Tax 46,786$ 42,980$ 3,806$
Mobile Home Titling Tax 131,063 168,675 (37,613)
P/P State Reimbursement 6,526,528 6,526,528 -
Shared Expenses Comm.Atty.591,202 546,042 45,160
Shared Expenses Sheriff 2,837,768 2,672,627 165,142
Shared Expenses Comm.of Rev.240,124 220,914 19,210
Shared Expenses Treasurer 216,748 187,681 29,067
Shared Expenses Clerk 473,139 450,159 22,980
Public Assistance Grants 4,664,768 4,604,105 60,663
Litter Control Grant 29,546 33,510 (3,964)
Emergency Services Fire Program 451,239 396,432 54,807
Other Revenue From The Commonwealth 5,296 1,989 3,307
Four-For-Life Funds 101,966 100,734 1,232
DMV Grant Funding 27,874 20,131 7,743
State Grant Emergency Services - 72,671 (72,671)
Sheriff's State Grants 430,385 134,614 295,771
Parks State Grants 17,509 36,049 (18,540)
JJC Grant Juvenile Justice 96,270 96,270 -
Rent/Lease Payments 235,477 216,107 19,370
Spay/Neuter Assistance State 3,559 4,112 (553)
Wireless 911 Grant 274,342 266,669 7,673
State Forfeited Asset Funds 9,964 5,724 4,239
Victim Witness-Commonwealth Office 152,616 187,405 (34,789)
State Funds Communications Center 14,867 177,053 (162,186)
Forest Sustainability Funds 37,191 - 37,191
Total 17,616,226$ 17,169,181$ 447,045$
(7)
Federal Revenue FY25 FY24 Increase/(Decrease)
Federal Forfeited Assets (DOJ)31,419$ 1,947$ 29,472$
Housing Illegal Aliens 1,650 20,998 (19,348)
Federal Funds Sheriff 24,260 28,686 (4,426)
Emergency Services Grant 773 4,450 (3,677)
Total 58,102$ 56,081$ 2,021$
General Fund Comparative Statement Supplemental Information (page 3)
76
April 30, 2025
(8)
Expenditures Increased $5.2 million.
Public Safety
Public Works
Parks and Recreation
Community Development
(9)
Transfers Increased $16 million.FY25 FY24 Increase/(Decrease)
Transfer to School Operating 85,842,140$ 80,374,845$ 5,467,295$ *1
Transfer to Debt Service Schools 13,557,689$ 13,557,689$
Transfer to School Construction 7,463,419 - 7,463,419 *2
Transfer to Debt Service - County 1,887,660 1,889,606 (1,947) *3
Transfer to School Operating Capital 1,615,212 877,282 737,930
Operational Transfers (111,940) (300,181) 188,241
Transfer to Development / Transportation 464,789 - 464,789 *4
Reserve for Merit / COLA Increases 3,931 2,168 1,763
Reserve for Capital 17,387,604 15,434,981 1,952,623 *5
Operational Contingency - 290,080 (290,080) *6Total128,110,502$ 112,126,469$ 15,984,033$
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)
75% of the School Operating 81,769,848 78,011,962 3,757,886
85,842,140$ 80,374,855$ 5,467,285$
*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 million and includes $2 million for Sheriff's vehicles and equipment.
Increased $384,010 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 $707,171 for Station 22
land (new fire station).
77
FY25 FY24 Increase
ASSETS 4/30/2025 4/30/2024 (Decrease)
Cash 14,787,004.36$ 13,763,986.50$ 1,023,017.86$ *1
Receivable Arrears Pay Deferred 69,581.09 88,418.65 (18,837.56)
GL controls (est. rev / est. exp)(1,757,646.17) (3,192,773.54) 1,435,127.37
TOTAL ASSETS 13,098,939.28$ 10,659,631.61$ 2,439,307.67$
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 139,481.17$ 275,550.57$ (136,069.40)$
Undesignated Fund Balance 9,065,035.33 6,655,758.54 2,409,276.79 *2
TOTAL EQUITY 9,204,516.50 6,931,309.11 2,273,207.39
TOTAL LIABILITIES & EQUITY 13,098,939.28$ 10,659,631.61$ 2,439,307.67$
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 25,349,724 24,757,349 592,375$
YTD Expenditures (22,936,344) (23,307,167) 370,824$
Excess (Deficency) of revenue over expenditures 2,413,380 1,450,182 963,199
Adjusted Balance 9,065,035$ 6,655,759$ 2,409,277$
Current Unrecorded Accounts Receivable FY25
Prisoner Billing 26,078.88$
Compensation Board Reimbursement 4/25 734,552.37
Total 760,631.25$
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Balance Sheet
April 30, 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.)
78
FY25 FY24 YTD
4/30/2025 4/30/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Probation -$ 342.71$ 322.11$ 20.60$
Interest 200,000.00 351,342.76 358,934.56 (7,591.80)
Salvage and Surplus - - 10,300.00 (10,300.00)
Supervision Fees 11,006.00 21,107.38 19,164.00 1,943.38
Drug Testing Fees - - 30.00 (30.00)
Work Release Fees 335,000.00 230,115.21 229,196.43 918.78
Federal Bureau Of Prisons - 21,560.00 4,290.00 17,270.00
Local Contributions 8,188,389.00 8,188,389.00 8,367,458.00 (179,069.00)
Miscellaneous 20,000.00 17,988.21 16,729.29 1,258.92
Phone Commissions 545,000.00 436,185.58 429,829.40 6,356.18
Food & Staff Reimbursement 75,000.00 77,625.96 76,206.57 1,419.39
Elec.Monitoring Part.Fees 25,000.00 27,832.32 35,492.62 (7,660.30)
Share of Jail Cost Commonwealth 1,455,063.00 1,137,133.67 1,005,387.64 131,746.03
Medical & Health Reimb.45,000.00 35,998.50 32,482.17 3,516.33
Shared Expenses CFW Jail 8,694,909.00 6,452,688.53 5,980,471.10 472,217.43
State Grants 542,690.00 526,965.00 497,435.00 29,530.00
Local Offender Probation 630,051.00 336,423.00 322,469.00 13,954.00
Pretrial Expansion Grant 349,269.00 249,910.00 260,515.00 (10,605.00)
Transfer From General Fund 7,238,116.00 7,238,116.00 7,110,636.00 127,480.00
TOTAL REVENUES 28,354,493.00 25,349,723.83 24,757,348.89 592,374.94
EXPENDITURES 30,251,620.34 22,936,343.66 23,307,167.23 (370,823.57)
Excess (Deficiency) of revenues over expenditures (1,897,127.34) 2,413,380.17 1,450,181.66 963,198.51
Fund Balance per General Ledger 6,651,655.16 5,205,576.88 1,446,078.28
Fund Balance Adjusted to Reflect Income Statement 9,065,035.33$ 6,655,758.54$ 2,409,276.79$
4/30/2025
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
Comparative Statement of Revenues, Expenditures, and Changes in Fund Balance
April 30, 2025
79
FY25 FY24 Increase
4/30/2025 4/30/2024 (Decrease)
ASSETS
Cash 48,766,063.81$ 44,275,664.57$ 4,490,399.24$
Receivables:
Accounts Receivable 13,706.31 31,059.21 (17,352.90)
Fees 963,120.15 915,892.69 47,227.46 *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 68,580,933.25 3,860,036.37
Accumulated Depreciation (45,368,422.71) (43,320,450.41) (2,047,972.30)
GL controls (est. rev / est. exp)(2,523,307.00) (3,434,222.00) 910,915.00
TOTAL ASSETS 74,223,444.48$ 66,980,191.61$ 7,243,252.87$
LIABILITIES
Accounts Payable -$ -$ -$
Accrued VAC Pay and Comp Time Pay 196,780.90 191,812.45 4,968.45
Accrued Remediation Costs 18,494,069.32 16,929,348.80 1,564,720.52 *2 Attached
Deferred Revenue Misc Charges 13,706.31 31,059.21 (17,352.90)
Accrued Wages Payable 66,213.65 64,353.42 1,860.23
TOTAL LIABILITIES 18,770,770.18 17,216,573.88 1,554,196.30
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 45,594,232.30 39,905,175.73 5,689,056.57 *4 Attached
TOTAL EQUITY 55,452,674.30 49,763,617.73 5,689,056.57
TOTAL LIABILITIES AND EQUITY 74,223,444.48$ 66,980,191.61$ 7,243,252.87$
County of Frederick
FUND 12 LANDFILL
April 30, 2025
Balance Sheet
80
Landfill Balance Sheet Supplemental Information
April 30, 2025
*1 FY25 FY24 Increase/(Decrease)
Current month landfill fees charged 883,773.85$ 822,389.18$ 61,384.67$
Outstanding delinquent account 165,279.36$ 142,705.48$ 22,573.88$
Post closure $ 699,347
Interest 865,374
Total $ 1,564,721
*3 Open Purchase Order Balance(s)
-$
Total -$
*4 Fund Balance Adjusted Summary FY25 FY24 Increase/(Decrease)
Beginning balance per GL 43,814,549$ 40,750,750$ 3,063,799$
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 37,316,528 3,974,714
YTD Revenue 11,224,285 10,080,488 1,143,797$
YTD Expenditures (6,921,295) (7,491,840) 570,546$
Excess (Deficency) of revenue over expenditures 4,302,990 2,588,648 1,714,342
Adjusted Balance 45,594,232$ 39,905,176$ 5,689,057$
*2 Remediation Increase (Decrease)
81
FY25 FY24 YTD
4/30/2025 4/30/2024 Actual
Appropriated Actual Actual Variance
REVENUES
Credit Card Charges -$ 8,938.01$ 8,616.05$ 321.96$
Interest on Bank Deposits 750,000.00 1,456,476.33 1,616,695.12 (160,218.79)
Salvage and Surplus 160,000.00 199,811.84 153,450.28 46,361.56
Sanitary Landfill Fees 8,991,300.00 7,396,215.53 6,708,366.72 687,848.81
Charges to County - 569,235.85 519,735.53 49,500.32
Charges to Winchester - 260,011.41 196,276.14 63,735.27
Tire Recycling 228,000.00 251,377.05 229,454.81 21,922.24
Reg. Recycling Electronics 80,000.00 28,380.00 28,480.01 (100.01)
Greenhouse Gas Credit Sales 30,000.00 166,706.31 121,793.08 44,913.23
Miscellaneous - 27,810.00 27,997.00 (187.00)
Refunds Other - - 825.00 (825.00)
Renewable Energy Credits 315,360.00 431,263.71 155,355.00 275,908.71
Landfill Gas to Electricity 378,432.00 428,058.90 313,443.40 114,615.50
TOTAL REVENUES 10,933,092.00 11,224,284.94 10,080,488.14 1,143,796.80
EXPENDITURES
Operating Expenditures 8,299,976.00$ 4,470,966.66$ 3,633,805.02$ 837,161.64$
Capital Expenditures 5,156,423.00 2,450,328.13 3,858,035.37 (1,407,707.24)
TOTAL EXPENDITURES 13,456,399.00 6,921,294.79 7,491,840.39 (570,545.60)
Excess (deficiency) of revenue over expenditures (2,523,307.00) 4,302,990.15 2,588,647.75 1,714,342.40
Fund Balance Per General Ledger 41,291,242.15 37,316,527.98 3,974,714.17
Statement 4/30/2025 45,594,232.30$ 39,905,175.73$ 5,689,056.57$
County of Frederick
FUND 12 LANDFILL
Comparative Statement of Revenue, Expenditures, and Changes in Fund Balance
,April 30, 2025
82
Finance Committee
Agenda Item Detail
Meeting Date: May 21, 2025
Agenda Section: Items For Information Only
Title: The Finance Director provides the General Fund Unreserved Fund Balance Report
ending May 13, 2025.
Attachments:
FY2025_FundBalance.pdf
83
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 & wildland 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)
COR refund - Eastern Supply (47,719)
COR refund - Valley Proteins (22,030)
COR refund - Undisclosed Veteran (11,358)
June primary election (50,000)
Accrued FEMA grant (22,126)
(20,031,196)
Fund Balance, May 14, 2025 48,065,060
County of Frederick, VA
Report on Unreserved Fund Balance
Ending May 13, 2025
84