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Home My WebLink About20260513 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 IT Director requests an FY 2027 General Fund carry forward appropriation not to exceed $55,000. It is anticipated that the BerryDunn software study project that is in process will not be complete by June 30, 2026. No additional local funds above the existing appropriation are required. A.2.The Sheriff requests a $45,106 General Fund supplemental appropriation representing unbudgeted reimbursements received from the DEA for overtime expenses. No local funds required. A.3.The Sheriff requests a $24,399 General Fund supplemental appropriation representing auto insurance claims. No local funds required. A.4.The Sheriff requests a $1,879 General Fund supplemental appropriation representing donations received for the Honor Guard and the impound lot building. No local funds required. A.5.The Fire & Rescue Chief requests a $11,571 General Fund supplemental appropriation representing funds from the sale of surplus equipment. No local funds required. AGENDA FINANCE COMMITTEE WEDNESDAY, MAY 13, 2026 8:30 AM BOARD OF SUPERVISORS MEETING ROOM 107 NORTH KENT STREET WINCHESTER, VA 22601 BerryDunn_CarryForward.pdf DEA Reimbursement request.pdf Sheriff auto claims.pdf Sheriff donations request.pdf Surplus FireRescue request.pdf 1 A.6.The WRA Executive Director requests a $475,000 Airport Capital Fund supplemental appropriation representing a grant offer from Go Virginia Regional Council 8. No local funds required. A.7.The EMS Billing Manager requests a $564,281 EMS Expense Recovery Fund supplemental appropriation. This amount represents unbudgeted revenues expected to be received through FY 2026 year end. No local funds required. A.8.The Parks & Recreation Director requests an FY 2027 General Fund carry forward appropriation in the amount of $2,353,328 for the Abrams Creek Trail and Trailhead Parking projects that will not be complete by June 30, 2026. No additional local funds above the existing appropriation are required. A.9.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. B.Discussion & Action Items – The following item(s) are presented for committee discussion and action. B.1.The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $456,000 to expand the parking area at Clearbrook Park. Funds are available in the Parks Proffer Reserve. B.2.The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $105,819 for grounds maintenance equipment. Funds are available in the Parks & Recreation Reserve Fund. C.Information & Discussion Items (No Action Required) – The following item(s) are presented for committee information. No formal action is required. C.1.The Finance Director provides General Fund financial information for the third quarter of fiscal year 2026. Feedback and direction on the types of financial information the Finance Committee finds most valuable is welcomed. Airport GoVA grant.pdf Airport GoVA grant2.pdf Expense Recovery request.pdf Abrams Creek CarryForward.pdf CB Memorial Bench.pdf Proffer Request CB Parking Expansion.pdf SGEMF Reserve Fund Use FY 26.pdf Rec Res Fund -SGMEF.pdf FY26 Q3_SnapShot.pdf 2 FY26 Q3_Revenue.pdf FY26 Q3_Expenditure.pdf FY26 Q3_FundBalance.pdf 3 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The IT Director requests an FY 2027 General Fund carry forward appropriation not to exceed $55,000. It is anticipated that the BerryDunn software study project that is in process will not be complete by June 30, 2026. No additional local funds above the existing appropriation are required. Attachments: BerryDunn_CarryForward.pdf 4 107 North Kent Street, Winchester, Virginia 22601-5039 pfly@fcva.us COUNTY OF FREDERICK Information Technologies (540) 665-5614 M E M O R A N D U M To: Finance Committee Sharon Kibler, Director of Finance Michael Bollhoefer, County Administrator From: Patrick Fly, Director of Information Technology Subject: Request for Carry Forward Funds for BerryDunn Software Study Project Date: May 6, 2026 The Information Technology Department formally requests the carry forward of unspent funds for the BerryDunn software study Project. We request that any remaining balance, not to exceed $55,000, be carried forward into line item 4-10-01220-3002-000-000. 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 Director of Information Technology 5 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The Sheriff requests a $45,106 General Fund supplemental appropriation representing unbudgeted reimbursements received from the DEA for overtime expenses. No local funds required. Attachments: DEA Reimbursement request.pdf 6 7 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The Sheriff requests a $24,399 General Fund supplemental appropriation representing auto insurance claims. No local funds required. Attachments: Sheriff auto claims.pdf 8 c.s. 3/10/26 c.s. 3/25/26 c.s. 4/28/26 9 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The Sheriff requests a $1,879 General Fund supplemental appropriation representing donations received for the Honor Guard and the impound lot building. No local funds required. Attachments: Sheriff donations request.pdf 10 c.s. 3/25/26 c.s. 3/27/26 11 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The Fire & Rescue Chief requests a $11,571 General Fund supplemental appropriation representing funds from the sale of surplus equipment. No local funds required. Attachments: Surplus FireRescue request.pdf 12 c.s. 2/6/26 c.s. 3/10/26 c.s. 4/6/26 13 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The WRA Executive Director requests a $475,000 Airport Capital Fund supplemental appropriation representing a grant offer from Go Virginia Regional Council 8. No local funds required. Attachments: Airport GoVA grant.pdf Airport GoVA grant2.pdf 14 WINCHESTER REGIONAL AIRPORT 491 AIRPORT ROAD WINCHESTER, VIRGINIA 22602 (540) 662-5786 MEMORANDUM To: Sharon Kibler, Frederick County Finance Director From: Nick Sabo, Winchester Regional Airport Authority Executive Director Date: May 5, 2026 RE: Finance Committee Agenda Item | Go Virginia Grant Award The Winchester Regional Airport Authority (WRAA) anticipates receiving a grant offer from Go Virginia Regional Council 8. The project will fund initiatives that support career and technical education programs at Frederick County Public Schools, in addition to funding support for Winchester Public Schools, Laurel Ridge Community College, and Shenandoah University. No local funds are required. Expense: 4 - 085 - 081030 - 3002 - 000 - 000, Professional Services – Other, $475,000 Revenue: 3 - 085 - 024040 - 0012, State Reimbursement, $475,000 We sincerely appreciate the support of Frederick County. Please advise if you have questions or need additional information. 5/5/26 per Nick Sabo: this is a reimbursement grant and will span 2 years. 15 Grant Application Request Form The Grant Application & Acceptance Policy, adopted by the Board of Supervisors on March 23,2016, outlines the policies for submitting grant applications on behalf of Frederick County and for the acceptance and appropriation of all grant awards. This policy applies to any Frederick County program, department or constitutional office preparing and submitting grant applications to agencies outside the County government for funds, materials or equipment to be received and administered by the County or by an agency for which the County acts as fiscal agent. Please refer to the policy flow chart on the back of this form to assist in determining the appropriate course of action. The policy in its entirety can be found on the Finance intranet page. Complete the information below and attach as the cover to all grant applications sent to the County Administrator for approval. Requesting Department Name of Grant Grantor Grant deadline for submission Total Amount of Anticipated Award Purpose of grant (summary) Grant approved through budget process? (Yes/No) Local Match Requirement (Yes/No)Amount͗ If yes, Source(s) & amount(s) of local match (fin comm/BOS approval required if match requires a budget amendment) Other associated costs Continuing obligation and cost (fin comm/BOS approval required) Addition of Staff and cost (Yes/No) (fin comm/BOS approval required)How many?Total cost, including fringes͗ Revenue and Expenditure codes & amounts Department Contact (name, email, phone) Department Head approval to apply for grant Date BOS approval date (if applicable) Finance review of grant policy compliance Date County Administrator approval to apply for grant Date Notes: ϭͬϭϱͬϮϬϭϵ Winchester Regional Airport Shenandoah Valley Aerospace Workforce Accelerator Go Virginia Region 8 06/30/2026 $ 475,000.00 Provides funding for CTE programs at FCPS, WPS, and certification programs at Laurel Ridge Community College and Shenandoah University No Yes $ 237,500.00 Federal funds from terminal project and in-kind services All project costs included in above amounts No continuing financial obligation after grant closeout No Expense: 4 - 085 - 081030 - 3002 - 000 - 000, Professional Services – Other, $475,000 Revenue: 3 - 085 - 024040 - 0012, State Reimbursement, $475,000 Nick Sabo, nsabo@flyokv.com, 540-662-2422 Digitally signed by Nick Sabo Date: 2026.05.05 14:53:40 -04'00'05/05/2026 16 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The EMS Billing Manager requests a $564,281 EMS Expense Recovery Fund supplemental appropriation. This amount represents unbudgeted revenues expected to be received through FY 2026 year end. No local funds required. Attachments: Expense Recovery request.pdf 17 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 $2,738,362 for Fiscal Year 26. Through April 30, 2026, revenue has been collected in the amount of $2,798,008.65. 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 and recognized 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 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 These totals show a projected revenue surplus of $564,281 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 $564,281 is requested. No local funds are required. FY26 – Fund 30 Budgeted RevenueTotal Revenue Received as of 4/30/2026 $2,738,362- 2,798,008 Additional Revenue Expected through 6/30/26 - 504,635 Supplemental Appropriation Request $564,281 Thank you, Justin A. Shifflett EMS Billing Manager 18 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Consent Agenda Title: The Parks & Recreation Director requests an FY 2027 General Fund carry forward appropriation in the amount of $2,353,328 for the Abrams Creek Trail and Trailhead Parking projects that will not be complete by June 30, 2026. No additional local funds above the existing appropriation are required. Attachments: Abrams Creek CarryForward.pdf 19 20 Finance Committee Agenda Item Detail Meeting Date: May 13, 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.pdf 21 22 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Discussion & Action Items Title: The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $456,000 to expand the parking area at Clearbrook Park. Funds are available in the Parks Proffer Reserve. Attachments: Proffer Request CB Parking Expansion.pdf 23 24 25 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Discussion & Action Items Title: The Parks & Recreation Director requests a General Fund supplemental appropriation in the amount of $105,819 for grounds maintenance equipment. Funds are available in the Parks & Recreation Reserve Fund. Attachments: SGEMF Reserve Fund Use FY 26.pdf Rec Res Fund -SGMEF.pdf 26 27 RECREATION RESERVE FUND 500.20 PURPOSE: The Recreation Reserve Fund within the Frederick County Reserve Fund will be used for Frederick County residents who need financial assistance for their children to participate in recreation programs and to assist Frederick County in raising funds to fund capital projects identified in the Frederick County Comprehensive Plan. This fund is not intended to provide funds which can be substituted for traditional tax base funding. GOAL: Increase Frederick County youth participation in recreation for those who are unable to afford recreation programs and provide recreation facilities identified in the Frederick County Comprehensive Plan. POLICY: There are four types of funds within the Recreation Reserve Fund: Recreation Reserve Fund, Capital Projects Fund, General Park Improvement Fund, and School Grounds Maintenance Equipment Fund. A. Recreation Assistance Fund: Funds dedicated for Recreation Assistance will be placed in the Recreation Reserve Fund within Frederick County's Reserve Fund as they are received. Each donation will be noted in a revenue code (10GL-3-010-018990-0027). Donations are non-refundable. These funds will be utilized for individuals seeking recreation assistance based on their income level according to the Economic Assistance Policy (#500.08). Each time an individual requests assistance, Parks and Recreation staff will apply the standards from Policy #500.08. If the individual is eligible to receive assistance and funds are available, assistance will be provided and accounted for in the department's registration system. Staff will request the Commission to recommend receiving the discounted registration fees from the Recreation Reserve Fund's Recreation Assistance Fund at the July Parks and Recreation Commission meeting. This request will be forwarded to the Finance Committee for recommendation to the Board of Supervisors for reimbursement. The Recreation Assistance Fund is known as the PLAY Fund, an acronym for People Lending Assistance to Youth. B. Capital Project Funds A capital project fund may be created for any capital project approved by the Frederick County Parks and Recreation Commission and Frederick County Board of Supervisors. Twenty percent of the total project cost must be pledged prior to the establishment and acceptance of donations for a specific capital project fund in a revenue code (10GL-3-010-018990-0027). The Frederick County Parks and Recreation Commission will recommend utilizing the money from the Recreation Reserve Fund within the Frederick County Reserve Fund to the Frederick County Finance Committee to recommend to the Frederick County Board of Supervisors. The 28 Frederick County Board of Supervisors must approve the disbursement of the Recreation Reserve Fund money within the Frederick County Reserve Fund. C. General Park Improvement Fund The general park improvement fund is for donations made to improve existing parks or facilities. Donations may be of any amount, deposited into revenue code (10GL-3-010-018990-0027), and are non-refundable. The Parks and Recreation Commission will recommend the use of General Park Improvement Funds to the Finance Committee and the Board of Supervisors specifying the particular improvement. D. School Ground Maintenance Equipment Fund The school ground maintenance equipment fund is revenues collected from the Frederick County Public School system to purchase equipment used to maintain the school system’s grounds. Revenues represent an equipment rate billed to the school system and will be deposited into revenue code (10GL-3-010-019110-0064). Offsetting expenditures and revenues will be included within the Department’s fiscal year budget request to fund future purchases of replacement equipment. At the July Parks and Recreation Commission meeting, staff will request to the Commission to either utilize funds from the Reserve Fund Balance (0-010-000240-2444) to offset expenditures exceeding revenue or to reserve revenues exceeding expenditures. This request will be forwarded to the Finance Committee for recommendation to the Board of Supervisors. Auditing/Accountability: All funds within the Recreation Reserve Fund will be accounted for annually by the Parks and Recreation Department based on the balance provided by the Frederick County Finance Department and the Parks and Recreation Department. This balance and activity will be reported to the Parks and Recreation Commission annually. Approved: Jan 2024 29 Finance Committee Agenda Item Detail Meeting Date: May 13, 2026 Agenda Section: Information & Discussion Items (No Action Required) Title: The Finance Director provides General Fund financial information for the third quarter of fiscal year 2026. Feedback and direction on the types of financial information the Finance Committee finds most valuable is welcomed. Attachments: FY26 Q3_SnapShot.pdf FY26 Q3_Revenue.pdf FY26 Q3_Expenditure.pdf FY26 Q3_FundBalance.pdf 30 (A) General Fund Revenues Fiscal Year Annual Revenues (1) YTD Revenues % of Annual Revenues 2023 250,377,248 143,834,221 57% 2024 259,207,630 150,810,669 58% 2025 267,493,031 152,991,933 57% 2026 270,109,815 159,945,789 59% (B) General Fund Expenditures Fiscal Year Annual Expenditures (1) YTD Expenditures (2) % of Annual Expenditures 2023 253,193,590 201,586,122 80% 2024 247,888,986 196,078,659 79% 2025 272,999,153 217,283,459 80% 2026 289,430,162 205,305,787 71% (C) General Fund Unassigned Fund Balance Fiscal Year FB at July 1st 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 57,244,947 23% 20% (1) FY 2026 Q3 Snapshot March 31, 2026 (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 3/31/26 = $2,330,052 (1) As of 3/31/26, 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 YTDRevenues 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 YTDExpenditures(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 $80,000,000 2023 2024 2025 2026 Unassigned Fund Balance FB at July 1st Ending Fund Balance % of AnnualExpenditures(2) 31 Estimated 2025-2026 Actual 2025-2026 (Over) Under Budget to Date Budget to Date Budget to Date REVENUES General Property Taxes 176,225,816$ 87,857,388$ 88,368,429$ Other Local Taxes 56,564,743 36,135,011 20,429,732 Permits & Privilege Fees 2,808,500 1,900,741 907,759 Fines & Forfeitures 262,000 187,494 74,506 Revenue from use of money and property 4,377,545 4,388,427 (10,882) Charges for Services 4,418,024 2,726,561 1,691,463 Miscellaneous 372,389 605,465 (233,076) Recovered Costs 2,110,026 3,916,635 (1,806,609) Intergovernmental: - Commonwealth 17,283,297 16,536,915 746,382 Federal 344,002 229,881 114,121 Transferred from County Capital 5,461,271 5,461,271 - TOTAL REVENUES 270,227,613$ 159,945,789$ 110,281,824$ County of Frederick GENERAL OPERATING FUND REVENUE DETAIL Monthly Finance Report to Council for March 2026 32 33 34 Unassigned 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 (25,335) 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 FCPS Op Unobligated to FCPS Capital (2,815,185) C/F Sheriff donations (325) Animal Shelter restitution FY25 (4,005) Parks encumbrance returned 17,899 (6,517,799) 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) 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 Commonwealth's Attorney comp board position (13,728) Sunnyside Registrar renovations (75,000) Frederick Water debt fund balance reserve 657,083 COR refund - Warfel Construction (35,098) COR refund - Accurate Employment (84,244) COR refund -Winc Anesthesiologists (10,137) April 2026 special election (54,200) (2,359,063) Unassigned Fund Balance per GL 57,244,947 County of Frederick, VA Report on Undassigned Fund Balance Ending March 31, 2026 35