HomeMy WebLinkAbout20260121 FinCmte Agenda PacketA.Consent Agenda – The following item(s) could be considered on consent if the
committee chooses. All are 'no local funds required'.
A.1.The Parks & Recreation Director requests a $900 General Fund supplemental
appropriation representing a donation for a memorial bench at Clearbrook
Park; no local funds required.
A.2.The Sheriff requests a $22,015 General Fund supplemental appropriation
representing restricted eSummons revenues for eSummons system printers;
no local funds required.
A.3.The Sheriff requests a $4,000 General Fund supplemental appropriation
representing court ordered restitution funds to be applied toward overtime
costs; no local funds required.
A.4.The Sheriff requests a $500 General Fund supplemental appropriation
representing a donation received for Shop With a Cop; no local funds required.
A.5.The Sheriff requests a $1,805 General Fund supplemental appropriation
representing donations to be used toward impound lot building; no local funds
required.
A.6.The Sheriff requests a $8,827.83 General Fund supplemental appropriation
AGENDA
FINANCE COMMITTEE
WEDNESDAY, JANUARY 21, 2026
8:30 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
CB Memorial Bench Thompson.pdf
Sheriff eSummons.pdf
Sheriff Restitution.pdf
Sheriff Donation ShopCop.pdf
Sheriff Donations Bldg.pdf
1
representing vehicle insurance proceeds for the repair cost of the damaged
vehicle; no local funds required.
A.7.The Public Works Director requests a $4,004.53 General Fund supplemental
appropriation representing court ordered restitution received in FY 2025 for the
Animal Shelter to be used toward veterinary costs; no local funds required.
This request has been approved by the Public Works Committee.
B.Discussion & Action Items – The following item(s) are presented for committee
discussion and action.
B.1.The Deputy Commonwealth's Attorney requests a $46,550 General Fund
supplemental appropriation representing an additional Assistant
Commonwealth's Attorney salary and fringes for the remainder of FY 2026
(March - June). The Virginia Compensation Board has determined that
Frederick County Commonwealth's Attorney's Office is understaffed and has
awarded funding to partially cover the cost. Of the $46,550 requested, local
funds in the amount of $32,822 are required.
B.2.The Director of Elections requests a General Fund supplemental appropriation
upon completion of finalized plans, contractor bids, and the establishment of a
project timeline for remodeling and facility upgrades to the Frederick County
Voting Center. Local funds in the amount of $325,000 are recommended by
the County Administrator.
C.Discussion Items (No Action Required) – The following item(s) are presented for
committee discussion and feedback and do not require formal action.
C.1.The Assistant Finance Director provides a high-level General Fund financial
snapshot to facilitate discussion on the types of financial information the
Finance Committee finds most valuable. This item is intended to gather
feedback and clarify the desired content, level of detail, format, and frequency
to ensure future reports are meaningful, focused, and aligned with the
Committee’s priorities.
SheriffAutoClaim.pdf
AnShltr Restitution.pdf
CA position.pdf
Registrar Bldg Remodel.pdf
202512 Fund 10.pdf
FY2026_FundBalance.pdf
2
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Parks & Recreation Director requests a $900 General Fund supplemental
appropriation representing a donation for a memorial bench at Clearbrook Park; no local funds
required.
Attachments:
CB Memorial Bench Thompson.pdf
3
c.s. 10/20/25
4
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $22,015 General Fund supplemental appropriation representing
restricted eSummons revenues for eSummons system printers; no local funds required.
Attachments:
Sheriff eSummons.pdf
5
6
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $4,000 General Fund supplemental appropriation representing
court ordered restitution funds to be applied toward overtime costs; no local funds required.
Attachments:
Sheriff Restitution.pdf
7
c.s. 10/23/25
8
9
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $500 General Fund supplemental appropriation representing a
donation received for Shop With a Cop; no local funds required.
Attachments:
Sheriff Donation ShopCop.pdf
10
c.s. 12/18/25
11
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $1,805 General Fund supplemental appropriation representing
donations to be used toward impound lot building; no local funds required.
Attachments:
Sheriff Donations Bldg.pdf
12
c.s. 11/12/25; 12/2/25; 1/7/26
13
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $8,827.83 General Fund supplemental appropriation
representing vehicle insurance proceeds for the repair cost of the damaged vehicle; no local
funds required.
Attachments:
SheriffAutoClaim.pdf
14
c.s. 12/22/25
15
16
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Consent Agenda
Title: The Public Works Director requests a $4,004.53 General Fund supplemental
appropriation representing court ordered restitution received in FY 2025 for the Animal Shelter
to be used toward veterinary costs; no local funds required. This request has been approved
by the Public Works Committee.
Attachments:
AnShltr Restitution.pdf
17
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Cheryl Shiffler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation Request
DATE: December 17, 2025
______________________________________________________________________________
At its regularly scheduled meeting on December 9, 2025, the Public Works Committee
unanimously endorsed the following request:
Animal Shelter Budget
1. Line Item 10-4305-3001-00 – Professional Health Services (Other)
Request a supplemental appropriation in the amount of $4,004.53 to be funded from the
restitution line item 10DR 3-010-019040-0014.
(Attachment 1)
Please include the above supplemental appropriation request on the agenda for the next Finance
Committee meeting.
JCW/kco
attachments as stated
cc: file
18
_________________ _____________________________FREDERICK COUNTY - ANIMAL SHELTER
Christina Tasker
Shelter Manager
540/667-9192 ext. 2502
FAX 540/722-6108
E-mail: ctasker@fcva.us
MEMORANDUM
TO: Joe Wilder, Director of Public Works
FROM: Christina Tasker, Shelter Manager
SUBJECT: Supplemental Appropriation Request
Court Case Restitution – Professional Health Services
DATE: 11/10/2025
___________________________________________________________________
The shelter is requesting funding in the amount of $ 4004.53 be appropriated to line item 010-04305-3001-00
Professional Health Services from 10DR 3-010-019040-0014 restitution fund in FY 25. Please contact me if
you have any questions.
This amount represents funding received from court ordered restitution in the following cases:
CAT:TLB
6/17/2024 Whitacre $700.00
7/12/2024 Rosales $8.70
7/23/2024 Kent $11.13
8/6/2024 Rosales $8.70
8/15/2024 Whitacre $400.00
8/22/2024 kent $11.13
9/6/2024 hall $6.58
9/9/2024 Rosales $8.70
9/12/2024 Whitacre $400.00
10/28/2024 Whitacre $400.00
10/28/2024 Rosales $17.40
11/27/2024 Whitacre $320.00
12/2/2024 Rosales $17.40
1/7/2025 Lopez $100.00
2/7/2025 Lopez $260.00
2/20/2025 Hall $53.12
2/20/2025 nicolas-jose $200.00
3/31/2025 Rosales $179.10
4/11/2025 Vickers $330.00
4/25/2025 Solaris $223.63
6/12/2025 Hall $157.80
6/12/2025 Omar $191.14
Total $4,004.53
Attachment 1
19
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Discussion & Action Items
Title: The Deputy Commonwealth's Attorney requests a $46,550 General Fund supplemental
appropriation representing an additional Assistant Commonwealth's Attorney salary and
fringes for the remainder of FY 2026 (March - June). The Virginia Compensation Board has
determined that Frederick County Commonwealth's Attorney's Office is understaffed and has
awarded funding to partially cover the cost. Of the $46,550 requested, local funds in the
amount of $32,822 are required.
Attachments:
CA position.pdf
20
POSITION: RANGE:
enter highlighted fields FY26 rates: 7.65%15,035$ 12.55%1.18%0.53%0.05
SALARY FICA MEDICAL/DENTAL VRS GROUP LIFE
HYBRID
DISABILITY*WORK COMP TOTAL COST
Less hybrid
Disability
2001 2005 2002 2006 2008 2011 total fringes
less hybrid
disability
12 months 90,000.00 6,885.00 15,035.00 11,295.00 1,062.00 477.00 45.00 124,799.00 124,322.00 34,799.00 34,322.00
11 months 82,500.00 6,311.25 13,782.08 10,353.75 973.50 437.25 41.25 114,399.08 113,961.83 31,899.08 31,461.83
10 months 75,000.00 5,737.50 12,529.17 9,412.50 885.00 397.50 37.50 103,999.17 103,601.67 28,999.17 28,601.67
9 months 67,500.00 5,163.75 11,276.25 8,471.25 796.50 357.75 33.75 93,599.25 93,241.50 26,099.25 25,741.50
8 months 60,000.00 4,590.00 10,023.33 7,530.00 708.00 318.00 30.00 83,199.33 82,881.33 23,199.33 22,881.33
7 months 52,500.00 4,016.25 8,770.42 6,588.75 619.50 278.25 26.25 72,799.42 72,521.17 20,299.42 20,021.17
6 months 45,000.00 3,442.50 7,517.50 5,647.50 531.00 238.50 22.50 62,399.50 62,161.00 17,399.50 17,161.00
5 months 37,500.00 2,868.75 6,264.58 4,706.25 442.50 198.75 18.75 51,999.58 51,800.83 14,499.58 14,300.83
4 months 30,000.00 2,295.00 5,011.67 3,765.00 354.00 159.00 15.00 41,599.67 41,440.67 11,599.67 11,440.67
3 months 22,500.00 1,721.25 3,758.75 2,823.75 265.50 119.25 11.25 31,199.75 31,080.50 8,699.75 8,580.50
2 months 15,000.00 1,147.50 2,505.83 1,882.50 177.00 79.50 7.50 20,799.83 20,720.33 5,799.83 5,720.33
1 month 7,500.00 573.75 1,252.92 941.25 88.50 39.75 3.75 10,399.92 10,360.17 2,899.92 2,860.17
Maintenance and Service Contracts 1,200
(Additional annual license for Case Management Software)
Books and Subscriptions 250
(Updates to VA Code and other printed reference materials)
Travel 2,500
(Annual CASC and VACA Training )
Dues and Assoc. Memberships 1,000
(Virginia State Bar annual fees, VACA membership dues
and local Bar Association dues)
operating 4,950
FY 2026 salary & fringes 41,600 *
s/a request 46,550
3-010-023010-0001 Revenue from the Comp Bd (13,728)
(approx 1/3 of salary & fringes: 41,600 * .33)
FY 2026 local funds 32,822
022010-5801-000-000
*Hybrid disability does not apply to CO, sheriff deputy or firefighters because they are not hybrid VRS (does apply to administrative staff).
Employed 1/1/14 or after.
022010-3005-000-000
022010-5411-000-000
022010-5506-000-000
21
Position Justification Statement for
One (1) Assistant Commonwealth’s Attorney Position (Range 222)
The Frederick County Commonwealth’s Attorney’s Office has been awarded funding
from the Virginia Compensation Board (hereinafter “Comp Board”) for one additional Assistant
Commonwealth’s Attorney position within our office. This new funding has been awarded to our
office following a lengthy studyi conducted by the Comp Board to re-evaluate the staffing
standards for prosecutors’ offices throughout the Commonwealth. In short, the Comp Board has
determined that the Frederick County Commonwealth’s Attorney’s Office is understaffed, given
our current population and workload. We should have as many as twelve attorneys on staff.
Compensation Board Funded/Felonies Misdemeanors/Total
CC LOCALITY FY23
CB
funded
(FTE)
Attys
Locally
Funded
Attys
Total
attorneys
incl Local
Total need
(CA + ACAs)
CB Funded/
Felonies
Net
Addt'l
Pos Due
(CB pos)
Net Whole
Addt'l Atty
Pos Due
(CB Pos)
Total CB Atty
Pos Due per
Standards
Attorney Need
for
Misdemeanor
Prosecutions
(FTE)
Felony Plus
Misdemeanor
Need Combined
067 Franklin 5 1 6 7.92 2.92 3.00 8.00 3.07 10.99
069 Frederick 6 2 8 7.67 1.67 2.00 8.00 3.88 11.55
630 Fredericksburg 6 2 8 7.02 1.02 1.00 7.00 2.91 9.93
See attached “Comprehensive Review and Time Study…”, at page 7
The amount allocated by the Comp Board for the new position is approximately
$85,820.00, which includes both a base salary allocation and an estimated fringe benefits
package supplement. The attached “New Position Request” spreadsheet prepared by the
Commonwealth’s Attorney proposes a base salary of up to $90,000.00 for the new attorneyii, and
adds additional sums for fringe benefits and other expenses, bringing the total annual cost for this
position to $130,954.00. In sum, to fully fund this request, Frederick County would only have to
supplement the Comp Board funds by approximately $45,134.00 annually, or just a bit more than
one-third of the total annual cost for this new attorney position.
As is pointed out in the table above, Frederick County already fully funds two of our
attorneys without any contribution from the Comp Board. One might ask, “why can’t we just
slide one of those attorneys into the new Comp Board funded position?” Unfortunately, the
2024-2026 Biennial Budget legislation under which these new positions have been funded
specifically prohibits this.
Item 64, Paragraph L.
L.1. Out of the amounts in this item, $5,506,783 from the general fund the second
year is for the allocation of 70 additional Assistant Commonwealth's Attorney
22
positions, to be distributed in accordance with current staffing standard needs to
assist with anticipated workload increases resulting from implementation of
House Bill 2723 and Senate Bill 1466 of the 2025 Acts of Assembly. Localities
shall utilize such funding to supplement, not supplant, local funds provided for
salaries of Commonwealth's Attorneys and their employees.
In Conclusion, the Virginia Compensation Board will contribute approximately
65% of the annual costs in support of a new attorney for our office. The citizens of
Frederick County deserve the additional safety and security that a fully staffed
Commonwealth’s Attorney’s Office can provide.
i http://www.scb.virginia.gov/docs/2023CAWorkloadreport.pdf
ii Although the Comp Board provides a base salary of $77,976.00, it has been our experience with our most recent
hires that such a salary will not attract applicants with the necessary training and experience to serve the citizens of
Frederick County.
23
County of Frederick, Virginia
Position Details
Position Title: Assistant Commonwealth’s Attorney Date Position Created:
Department: Commonwealth’s Attorney Reports To: Ross P. Spicer
Exempt Non-Exempt Date Prepared: 1/9/2025 Prepared By: Andrew M. Robbins
Range: $83,316 - $137,321 Range: 222 Salary: D.O.Q.
G/L Line Item: 022010-1001-000-054
Job Description
Job Purpose: Performs complex prosecutorial legal services for the Commonwealth. Prepares and
researches criminal cases involving complex issues of constitutional law, evidence, and trial strategy in all
courts of the Commonwealth, State, and Federal. Advises County and State law enforcement officials on a
wide variety of problems having legal implications. Performs related duties as assigned.
Essential Functions
With minimal supervision: Effectively prosecute complex criminal cases, including necessary
research, witness interview, negotiations with opposing counsel, preparation of jury instruction,
and presentation of cases at trial
Uses tact and discretion in order to establish effective relationships with other judicial agencies,
victims, witnesses, and law enforcement officials, adequately documenting in writing all actions and
providing sufficient justification to support recommendations
Prepare legal briefs and memoranda of law
Prepare cases for trial including interview witnesses
Prepare case evaluations
Prepare discovery and Bills of Particulars
Provide advice to law enforcement officers and County and State officials
Job Requirements:
Education: Active Membership in good standing in the Virginia State Bar. Completion of continuing
education courses in all categories of criminal law.
Experience: Four years of experience as a criminal prosecutor or three years of experience as a criminal
prosecutor and two additional years of experience in general practice law, or equivalent combination of
education and experience and training which provides the required knowledge, skills, and abilities.
Knowledge/Skills: Thorough knowledge and use of the principles, practices, and procedures of law,
particularly criminal law and procedure. Knowledge of legal research methodology. Knowledge and use of
the Code of Professional Responsibility for Attorneys. Knowledge and use of principles, practices and
procedures of local and State law and Court decisions. Knowledge of County ordinances. Knowledge and
use of Rules of Evidence. Skilled in trial tactics and trial strategy. Ability to speak extemporaneously and
persuasively. Ability to prepare and present a variety of clear and concise reports. Ability to express
complex ideas orally and in writing. Ability to establish and maintain effective, professional working
relationship with co-workers, law enforcement officers, County and State official’s agencies and the
general public and possess professional telephone etiquette.
Working Conditions:
Physical Demands:
Supervisory Responsibilities:
24
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Discussion & Action Items
Title: The Director of Elections requests a General Fund supplemental appropriation upon
completion of finalized plans, contractor bids, and the establishment of a project timeline for
remodeling and facility upgrades to the Frederick County Voting Center. Local funds in the
amount of $325,000 are recommended by the County Administrator.
Attachments:
Registrar Bldg Remodel.pdf
25
26
27
28
29
30
Finance Committee
Agenda Item Detail
Meeting Date: January 21, 2026
Agenda Section: Discussion Items (No Action Required)
Title: The Assistant Finance Director provides a high-level General Fund financial snapshot
to facilitate discussion on the types of financial information the Finance Committee finds most
valuable. This item is intended to gather feedback and clarify the desired content, level of
detail, format, and frequency to ensure future reports are meaningful, focused, and aligned
with the Committee’s priorities.
Attachments:
202512 Fund 10.pdf
FY2026_FundBalance.pdf
31
(A) General Fund Revenues
Fiscal Year
Annual
Revenues
(1)
December
YTD
Revenues
% of
Annual
Revenues
2023 250,377,248 96,216,852 38%
2024 259,207,630 117,758,501 45%
2025 267,493,031 120,801,196 45%
2026 270,035,864 126,467,913 47%
(B) General Fund Expenditures
Fiscal Year
Annual
Expenditures
(1)
December
YTD
Expenditures
(2)
% of
Annual
Expenditures
2023 253,193,590 142,650,123 56%
2024 247,888,986 137,427,055 55%
2025 272,999,153 155,570,733 57%
2026 289,075,683 140,826,488 49%
(C) General Fund Unassigned Fund Balance
Fiscal Year FB at July 1st
December
Ending
Fund Balance
% of Annual
Expenditures
(2)
2023 73,138,931 29%
2024 66,222,292 27%
2025 70,674,165 26%
2026 66,121,808 56,846,377 23%
20%
(1)
December 2025 Snapshot
(1) Prior years = total audited actual revenues.
Current year = total appropriated.
(1) Prior years = total audited actual expenditures.
Current year = total appropriated.
(2) County policy requires that any General Fund fund balance in excess of 20% of annual
expenditures be transferred to the county capital fund following the close of the prior year.
(2) Open purchase orders not included.
Open PO Balance at 12/31/25 = $4,494,309
(1) As of 12/31/25, fund balance is 20% of total appropriated expenditures. GFOA
recommends 17%.
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
2023 2024 2025 2026
Revenues
December
YTD
Revenues
Annual
Revenues
(1)
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
$350,000,000
2023 2024 2025 2026
Expenditures
December
YTD
Expenditures
(2)
Annual
Expenditures
(1)
0%
5%
10%
15%
20%
25%
30%
35%
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2023 2024 2025 2026
Unassigned Fund Balance
FB at July 1st
December
Ending
Fund Balance
% of Annual
Expenditures
(2)
32
Unreserved Fund Balance, Beginning of Year, July 1, 2025 66,121,808
Prior Year Funding & Carryforward Amounts
C/F IT Cognos project (72,084)
C/F COR CAMA project (30,000)
C/F Fire Company Capital (313,783)
C/F forfeited asset funds (247,884)
VJCCCA return upsent FY25 funds (131)
C/F Smithfield HVAC and roof projects (1,050,000)
C/F Cost of Land Uses Fiscal Impact Analysis (22,772)
C/F Zoning ordinance update phase 1 (37,590)
C/F Abrams Creek project (968,790)
C/F Sherando soccer/softball fields project (243,624)
C/F Rose Hill exercise equipment (proffer)(60,179)
C/F School restricted funds (273,610)
C/F Clearbrook Park sprayground (109,464)
C/F Old Charlestown Rd Park (94,505)
C/F Inspections vehicle insurance claim (25,334)
C/F DSS replacement vehicle (30,000)
Unclaimed Property 408
C/F Sheriff impound lot building funds (122,619)
C/F Sheriff vehicle insurance claim (8,594)
C/F Sheriff vehicle equipment (2,932)
C/F Sheriff scrap metal recycling funds (2,695)
C/F Sheriff donations (325)
(3,716,507)
Other Funding / Adjustments
DSS (3) positions (137,162)
COR refund - Fedex (224,932)
COR refund - GenEx Services (40,575)
COR refund - James River (10,486)
COR refund - Valley Proteins (37,644)
Transfer to County Capital Fund (F/B above 20%)(2,240,347)
School Operating unobligated FY25 C/F for capital (2,815,185)
COR refund - Amankrah & Co (34,836)
COR refund - Byte Systems (18,191)
COR refund - Geodis Logistics (19,567)
Fleming Trust funds budgeted (correction)20,000
(5,558,924)
Unassigned Fund Balance, December 31, 2025 56,846,377
County of Frederick, VA
Report on Unassigned Fund Balance
Ending December 31, 2025
33