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Home My WebLink AboutFinCmteRpt 20250521ATTENDEES Committee Members Present: Heather Lockridge, Chairman; Josh Ludwig; Robert Liero; Mike Stottlemyer; Delane Karalow; and Brandon Monk (remote from Virginia Beach, VA for business/personal reason). Non-voting liaison: Tonya Sibert, Commissioner of the Revenue. Committee Member Absent: William Orndoff, Treasurer (non-voting liason). Staff Present: Sharon Kibler, Assistant Finance Director; Michael Bollhoefer, County Administrator; Jay Tibbs, Deputy County Administrator; Lenny Millholland, Sheriff; Jason Cornwell, Sheriff Captain; Ginger Whitacre, Public Safety Communications Director; Missi Neal, Purchasing Manager; Steve Majchrzak, Fire & Rescue Chief; Justin Shifflett, EMS Billing Manager; and Stacy Herbaugh, Parks & Recreation Director. Others Present: Kristen Anderson, FCPS Director of Finance; Dr. George Hummer, FCPS Superintendent; Tim Conlan, FCPS Coordinator Safety & Security. A.Action Items – . The following items are carry forward requests from FY25 to FY26 of previously appropriated funds, and were approved under consent: A.3, A.4, A.5, and A.6. The following items require no local funds and were approved under consent: A.1, A.2, A.7, A.8, A.9, A.10, A.11, A.12, and A.13. 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 REPORT AND RECOMMENDATIONS FINANCE COMMITTEE WEDNESDAY, MAY 21, 2025 8:30 AM FIRST FLOOR CONFERENCE ROOM 107 NORTH KENT STREET WINCHESTER, VA 22601 1 the current fiscal year (FY25). No local funds required. The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. 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 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. The committee recommends approval. 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. EMS Exp Recovery SA.pdf EMS Exp Recovery SA 2.pdf GrantNG91126.pdf IT Cognos CF.pdf Maintenance CF.pdf 2 The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. A.10.The Sheriff requests a General Fund supplemental appropriation in the 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 Sheriff Auto Claims.pdf 3 amount not to exceed $31,746. This amount represents reimbursements from the DEA and will be used for overtime costs. No local funds required. The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. 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. The committee recommends approval. 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) and request recommendation for approval of the attached draft resolution. The provision pertains to contract terms specifically for IT goods an services that are inconsistent with state law and will become effective July 1, 2025. In 2021, the BOS authorized changes to the VPPA be automatically incorporated in County Purchasing Policies; however, section D of this new provision states that "this section shall only apply... if its governing body has Sheriff DEA Reimbursement.pdf Sheriff Donations.pdf Sheriff eSummons.pdf Sheriff Surplus.pdf 4 adopted the provisions of this section as part of its procurement policies and procedures." The committee recommends approval. A.15.The FCPS Superintendent requests a Capital Fund transfer in the amount of $852,557 for a Weapons Detection System for FCPS. FCPS provides requested information. The committee recommends denial. 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. Purchasing Policy Update.pdf Purchasing Policy Update 2.pdf Purchasing Policy Resolution DRAFT.pdf FCPS Weapons Detection.pdf FCPS Weapons Detection Info.pdf FCPS Weapons Detection Sheriff Support.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 5 FY2025_FundBalance.pdf 6 Finance Committee Agenda Item Detail Meeting Date: May 21, 2025 Agenda Section: ATTENDEES Title: Committee Members Present: Heather Lockridge, Chairman; Josh Ludwig; Robert Liero; Mike Stottlemyer; Delane Karalow; and Brandon Monk (remote from Virginia Beach, VA for business/personal reason). Non-voting liaison: Tonya Sibert, Commissioner of the Revenue. Committee Member Absent: William Orndoff, Treasurer (non-voting liason). Staff Present: Sharon Kibler, Assistant Finance Director; Michael Bollhoefer, County Administrator; Jay Tibbs, Deputy County Administrator; Lenny Millholland, Sheriff; Jason Cornwell, Sheriff Captain; Ginger Whitacre, Public Safety Communications Director; Missi Neal, Purchasing Manager; Steve Majchrzak, Fire & Rescue Chief; Justin Shifflett, EMS Billing Manager; and Stacy Herbaugh, Parks & Recreation Director. Others Present: Kristen Anderson, FCPS Director of Finance; Dr. George Hummer, FCPS Superintendent; Tim Conlan, FCPS Coordinator Safety & Security. Attachments: 7 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. The committee recommends approval. Attachments: EMS Exp Recovery SA.pdf EMS Exp Recovery SA 2.pdf 8 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 9 EMS Recovery Fund (fund 30) FY25 Original BUDGETED (FY25)2,624,594 revenue received through 4/30/25 2,463,945 additional revenue estimated to be received through 6/30/25 460,789 2,924,734 estimated FY25 budget shortage (supplemental appropriation request)(300,140) NOTES: EMS Recovery Fund (30) is separate from the County's General Fund (10). The County's share of the 50-50 split is 'paid' to the General Fund. --recoginzed as revenue in the General Fund and an expense in the EMS Recovery Fund. Revenue is collected for EMS transports from patient insurance coverage. Budgeted revenue is an estimate. 50-50 split and mileage is based on actual transports (revenue received EMS Expense Recovery fund zeros out at the end of each fiscal year: +All revenue collected -less: all expenses -less: mileage for transports paid to fire company =Remainder split 50-50 between County & fire companies FY 25 YTD payouts: County 50-50 owned apparatus $3k 50-50 $576k $579k Fire Companies miles $300k 50-50 $576k $876k Total $1,455k REVENUE & EXPENSES 10 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. The committee recommends approval. Attachments: GrantNG91126.pdf 11 12 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. The committee recommends approval. Attachments: IT Cognos CF.pdf 13 107 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 14 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. The committee recommends approval. Attachments: Maintenance CF.pdf 15 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. 16 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. The committee recommends approval. Attachments: Sherando Soccer Field CF.pdf 17 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 $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. The committee recommends approval. Attachments: Parks Rose Hill Exercise Equip CF.pdf 19 20 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. The committee recommends approval. Attachments: Parks Scrap.pdf 21 c.s. 4/2/25 22 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. The committee recommends approval. Attachments: SGEMF Reserve Fund SA.pdf Rec Res Fund -SGMEF.pdf 23 per Stacy: FY26 24 25 26 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. The committee recommends approval. Attachments: Sheriff Auto Claims.pdf 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 not to exceed $31,746. This amount represents reimbursements from the DEA and will be used for overtime costs. No local funds required. The committee recommends approval. Attachments: Sheriff DEA Reimbursement.pdf 29 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 $4,504. This amount represents donations received and will be used toward the building at the impound lot. No local funds required. The committee recommends approval. Attachments: Sheriff Donations.pdf 33 c.s. 2/4/25; 2/7/25; 3/28/25 34 35 36 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. The committee recommends approval. Attachments: Sheriff eSummons.pdf 37 38 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 39 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 40 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. The committee recommends approval. Attachments: Sheriff Surplus.pdf 41 42 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) and request recommendation for approval of the attached draft resolution. The provision pertains to contract terms specifically for IT goods an services that are inconsistent with state law and will become effective July 1, 2025. In 2021, the BOS authorized changes to the VPPA be automatically incorporated in County Purchasing Policies; however, section D of this new provision states that "this section shall only apply... if its governing body has adopted the provisions of this section as part of its procurement policies and procedures." The committee recommends approval. Attachments: Purchasing Policy Update.pdf Purchasing Policy Update 2.pdf Purchasing Policy Resolution DRAFT.pdf 43 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 44 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 45 VIRGINIA ACTS OF ASSEMBLY - 2025 SESSION ++++++++++++++++++++++++++ CHAPTER 27 +++++++An Act to amend the Code of Virginia by adding a section numbered 2.2-4311.3, relating to Virginia Public Procurement Act; contract terms inconsistent with Virginia law. ++++++++++++++++[H 2150] Approved March 18, 2025 +++++++ Be it enacted by the General Assembly of Virginia: 1. That the Code of Virginia is amended by adding a section numbered 2.2-4311.3 as follows: § 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 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. 46 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. 47 Finance Committee Agenda Item Detail Meeting Date: May 21, 2025 Agenda Section: Action Items Title: The FCPS Superintendent requests a Capital Fund transfer in the amount of $852,557 for a Weapons Detection System for FCPS. FCPS provides requested information. The committee recommends denial. Attachments: FCPS Weapons Detection.pdf FCPS Weapons Detection Info.pdf FCPS Weapons Detection Sheriff Support.pdf 48 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. 49 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 50 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. 51 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 52 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 53 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. 54 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 55 56 57 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 58 59 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 60 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) 61 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 62 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 63 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.) 64 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 65 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. 66 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. 67 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 $300,000. *1 FY24 includes the permits for Foxglove Solar. 68 March 31, 2025 (5) FY25 FY24 Increase/(Decrease) Recovered Costs Recovered Costs Treasurer 130,870$ 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 $1,750,000. General Fund Comparative Statement Supplemental Information (page 2) 69 March 25, 2025 (6) Commonwealth Revenue FY25 FY24 Increase/(Decrease) Motor Vehicle Carriers Tax 46,786$ 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) 70 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 $707,171 for Station 22 land (new fire station). 71 FY25 FY24 Increase ASSETS 3/31/2025 3/31/2024 (Decrease) Cash 15,200,760.74$ 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.) 72 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 73 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 74 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) 75 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 76 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.) 77 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 78 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. 79 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. 80 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 $300,000. *1 FY24 includes the permits for Foxglove Solar. 81 April 30, 2025 (5) FY25 FY24 Increase/(Decrease) Recovered Costs Recovered Costs Treasurer 130,870$ 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 $1,750,000. General Fund Comparative Statement Supplemental Information (page 2) 82 April 30, 2025 (6) Commonwealth Revenue FY25 FY24 Increase/(Decrease) Motor Vehicle Carriers Tax 46,786$ 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) 83 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 $707,171 for Station 22 land (new fire station). 84 FY25 FY24 Increase ASSETS 4/30/2025 4/30/2024 (Decrease) Cash 14,787,004.36$ 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.) 85 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 86 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 87 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) 88 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 89 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 90 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 91