HomeMy WebLinkAbout20260819 FinCmte Agenda PktA.Consent Agenda – The following item(s) could be considered on consent if the
committee chooses. All are either (1) no local funds required or (2) a fiscal year carry
forward of previously appropriated funds.
A.1.The IT Director requests a $3,887 FY 2027 General Fund carry forward
appropriation. This amount represents unspent FY 2026 funds for the ongoing
Cognos Implementation Project. No additional local funds above the existing
appropriation are requested.
A.2.The Public Works Director requests a $5,035,197 FY 2027 Landfill Fund carry
forward appropriation representing unspent FY 2026 funds for repair and
maintenance projects, a water truck, and CDD Landfill construction and
expansion. The request has been approved by the Public Works Committee.
No local funds required.
A.3.The Public Works Director requests a $49,438 FY 2027 General Fund
supplemental appropriation representing a camera surveillance system and a
pet pantry program at the Animal Shelter. The Public Works Committee has
approve the request. No local funds required. Funds are available in the
Animal Shelter reserve.
A.4.The Parks & Recreation Director requests a $40,481 FY 2027 General Fund
carry forward appropriation representing unspent FY 2026 SGEMF funds for
the purchase of a vehicle. No local funds above the existing appropriation are
required.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, AUGUST 19, 2026
8:30 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
CF IT Cognos.pdf
CF Landfill.pdf
SA Animal Shelter.pdf
CF SGEMF for SHP.pdf
1
A.5.The Sheriff requests a $750 FY 2026 General Fund supplemental
appropriation representing donations made for the impound lot building. No
local funds required.
A.6.The Sheriff requests a $137,704 FY 2027 General Fund carry forward
appropriation. This amount represents unspent FY 2026 funds for the
impound lot building. No additional local funds above the existing
appropriation are requested.
A.7.The HR Director requests a $11,222 FY 2027 General Fund carry forward
appropriation representing unspent FY 2026 funds for LaserFiche Personnel
Records Management Configuration Project that is currently in process. No
additional local funds above the existing appropriation are requested.
A.8.The NRADC Superintendent requests a $131,126 FY 2027 Jail Fund
supplemental appropriation representing increased opioid abatement grant
funds awarded. No local funds required.
A.9.The WRAA Executive Director requests a $1,260,000 FY 2027 Airport Capital
Fund supplemental appropriation for the Northside Site Prep Phase 1
construction project. This amount is in excess of the $1,200,000 budgeted.
No local funds are required.
A.10.The WRAA Executive Director requests a $424,800 FY 2027 Airport Capital
Fund supplemental appropriation for the Taxiway Relocation Phase 3
construction project. This amount is in excess of the $7,000,000 budgeted.
No local funds are required.
A.11.The Deputy County Administrator requests a $20,723 FY 2027 carry forward
appropriation of unspent FY 2026 funds representing maintenance projects
that are currently progressing. No local funds above the existing appropriation
are required.
B.Discussion & Action Items – The following item(s) are presented for committee
discussion and action.
SA SheriffDonations.pdf
CF Sheriff Bldg.pdf
CF HR LaserFiche Project.pdf
NRADC OAA grant.pdf
SA WRAA Northside.pdf
SA WRAA Taxiway.pdf
CF Maintenance.pdf
2
B.1.The Deputy County Administrator requests a $744,000 FY 2027 General Fund
supplemental appropriation for the purchase and installation of a new rubber
roof for the County Administration North and South buildings and the Board of
Supervisors meeting room. Of this amount $450,000 is a carry forward of
unspent FY 2026 funds approved for the project. The remaining $294,000
represents local funds needed.
C.Information & Discussion Items – The following item(s) are presented for committee
information and discussion. No formal action is required; however, the committee could
choose to forward a recommendation(s) to the Board of Supervisors.
C.1.The Deputy Treasurer presents the Treasurer's Office Internal Collections
Highlights.
C.2.The Commissioner of the Revenue provides Virginia State Code 58.1-3012
regarding the change of a tax rate during a calendar year.
C.3.The Finance Director provides a draft policy to establish the County's practice
for the transfer and use of revenue generated from the local vehicle license
("decal") fee.
C.4.The County Administrator will provide information on Architectural &
Engineering (A&E) services.
C.5.The County Administrator will discuss the plan for the Transient Occupancy
Tax (TOT) ("tourism") policy.
D.Information Only Items – The following item(s) are included for information only.
D.1.The committee previously requested a review of Fire & Rescue agreements
and funding policies. Information is anticipated to be provided at the next
Finance Committee meeting.
D.2.
FY2026 Q4 Financial Snapshot: Financial information for the quarter ended
June 30, 2026 is not yet available. Revenue accruals remain open for 45 days
following year-end, and the final FY2026 accounts payable payment run is
scheduled for August 25, 2026. Consistent with normal practice, year-end
financial information will be provided once these processes are complete to
CAB Roof.pdf
TreasurerCollectionsHighlights.pdf
COR Tax Rate Info.pdf
VehicleLicenseFeeTransportationTransferPolicy.pdf
3
ensure the information presented is accurate and complete.
D.3.FY2026 Financial Audit and ACFR Schedule: The FY2026 financial audit is
currently scheduled to begin with preliminary on-site fieldwork the week of
August 24, 2026, followed by final on-site fieldwork the week of September 21,
2026. The auditors typically provide the County with a draft Annual
Comprehensive Financial Report (ACFR) in mid-December for staff review and
preparation of the Management Discussion & Analysis (MD&A). The final
ACFR is expected to be available by the end of December.
4
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The IT Director requests a $3,887 FY 2027 General Fund carry forward appropriation.
This amount represents unspent FY 2026 funds for the ongoing Cognos Implementation
Project. No additional local funds above the existing appropriation are requested.
Attachments:
CF IT Cognos.pdf
5
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
Sharon Kibler, Director of Finance
Michael Bollhoefer, County Administrator
From: Patrick Fly, IT Director
Subject: Request for Carry Forward Funds for Cognos Implementation Project
Date: August 10, 2026
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 $3,886.50, 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
6
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Public Works Director requests a $5,035,197 FY 2027 Landfill Fund carry forward
appropriation representing unspent FY 2026 funds for repair and maintenance projects, a
water truck, and CDD Landfill construction and expansion. The request has been approved
by the Public Works Committee. No local funds required.
Attachments:
CF Landfill.pdf
7
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000
MEMORANDUM
TO: Sharon Kibler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Carry Forward Requests for Fiscal Year 2027 - Landfill
DATE: July 8, 2026
______________________________________________________________________________
At its regularly scheduled meeting on June 30, 2026, the Public Works Committee
unanimously endorsed the following request:
a. Landfill Budget
Request that any unspent FY2026 funds from the following line items be carried forward into the
same line items for FY2027:
•12-4204-3004-04 – Repair and Maintenance – Generators: $208,412
•12-4202-5408-03 – Repair and Maintenance Parts – Generator: $98,416
•12-4204-8006-00 – Construction Vehicles and Equipment: $180,000
•12-4204-8900-00 – Improvements Other Than Buildings: $4,507,222
(Attachment 1)
Please include this carry-forward request on the agenda for the next Finance Committee meeting.
JCW/amr
Attachments: As stated
cc: File
8
MEMORANDUM
TO: Public Works Committee
FROM: Ron Kimble, Landfill Manager
THROUGH: Joe C. Wilder, Director of Public Works
SUBJECT: Carry Forwards to 2026/2027 Fiscal Year
DATE: June 17, 2026
We are requesting that the funding remaining at the end of the 2026 fiscal year in each of the
following line items be carried over into the new 2026/2027 budget.
12-4204-3004-04 Repair and Maintenance- Generators
We are requesting to carry forward funds remaining in this line item to cover costs
associated with repairs that have previously been completed, that are currently in the
dispute process for invoicing. The dispute process with Innio is lengthy and resolution of
the following invoices is not expected to occur until after the current budget cycle.
Engine decokes were billed at a higher rate than quoted and approved by landfill staff.
Invoice # 2025400737 $15,425.00
Invoice # 2025400738 $19,043.25
Camshaft warranty replacement work was invoiced at full value. Landfill staff has
documentation from Innio that all parts and labor for the repair should have been covered
under warranty.
Invoice # 2024700825 $64,329.25
In addition, both units need rooftop table cooler replacements. These coolers have
approximately 110,000 hours of use and are beginning to fail. An estimated cost to
complete this work including labor and crane services is set at $100,000.
The current balance in this line item is $208,412.
Attachment 1
9
12-4204-5408-03 Repair and Maintenance Parts- Generators
The rooftop table coolers on both generator sets need full replacement. Both units have
been temporarily repaired to maintain operations. These repairs are not intended to be a
permanent fix; therefore, the units should be replaced to prevent future downtime. Each
unit is estimated to cost $150,000. The current funds available in this line item that we
request to carry forward is $98,416.
12-4204-8006 Construction Vehicles and Equipment
We would like to carry forward the remaining funds of $221,147 into the 26/27 budget to
assist with the purchase of a new water truck for the facility. During the budget process
staff inadvertently underpriced the cost of a new truck and hydroseeder. The 26/27
budget has $300,000 allocated for this purchase. Recent discussions with vendors have
indicated that the truck chassis is approximately $230,000 while the hydroseeder and
fitment is an additional $180,000.
12-4204-8900 Improvements Other than Buildings
Committee members are aware of the current CDD Landfill construction and expansion.
The current liability for work in progress is $5,840,140. This includes the following:
Stormwater management ponds, leachate line relocation $456,575
CDD area 2 cell 1 clearing and grubbing $86,823
CDD area 2 cell 1 topsoil removal $77,596
Garber stockpile expansion $223,179
CDD area 2 cell 1 grading plan $4,996,167
The FY25/26 budget has approximately $4,507,222 remaining that is needed to continue
this work.
In total, we would like to move approximately $5,035,197 from the FY25/26 budget into
the FY 26/27 budget to maintain and continue the funding for outstanding and necessary
projects.
10
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Public Works Director requests a $49,438 FY 2027 General Fund supplemental
appropriation representing a camera surveillance system and a pet pantry program at the
Animal Shelter. The Public Works Committee has approve the request. No local funds
required. Funds are available in the Animal Shelter reserve.
Attachments:
SA Animal Shelter.pdf
11
MEMORANDUM
TO: Sharon Kibler, Director of Finance
FROM: Joe C. Wilder, Director of Public Works
SUBJECT: Supplemental Appropriation Request – Animal Shelter Donation Reserve Fund
DATE: July 9, 2026
______________________________________________________________________________
At its regularly scheduled meeting on June 30, 2026, the Public Works Committee unanimously
endorsed the following supplemental appropriation requests:
a. Animal Shelter Camera Surveillance System
(Attachment 1)
Replacement and expansion of the Animal Shelter camera surveillance system in the amount of
$25,437.22. Funds for this request would be appropriated to line item 10-4305-8007-000.
b. Pet Pantry Program
(Attachment 2)
Request to establish and sustain a Pet Pantry Program (Kibble Korner) in the amount of
$24,000.00. The program would provide temporary assistance with pet food and basic pet
supplies to County residents experiencing financial hardship, helping them retain ownership of
their pets. Funds for this request would be appropriated to line item 10-4305-5413-001.
Funding for both requests would be provided from the Animal Shelter Donation Reserve Fund.
No local funds are required. [0-010-000240-2501]
Please include these supplemental appropriation requests on the agenda for the next Finance
Committee meeting.
JCW/amr
Attachments: As stated
cc: File
107 North Kent Street, Second Floor, Suite 200 • Winchester, Virginia 22601-5000 12
_________________ __________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: Animal Shelter Camera System Update
DATE: 06/05/2026
________________________________________________________________________
Purpose
The purpose of this memorandum is to request funding approval for the replacement and expansion of the
Animal Shelter's camera surveillance system. Increased animal intake volumes, heightened staff safety
concerns, growing evidentiary needs, and the County's ongoing risk-management objectives necessitate a
modern surveillance system capable of supporting shelter operations and protecting County resources.
Background
Over the past several years, the Animal Shelter has experienced increasing operational demands resulting from
higher intake numbers, longer animal stays, increased public interaction, and expanded enforcement activities.
These factors have increased the need for reliable surveillance throughout the facility.
The current camera system no longer adequately supports shelter operations due to aging equipment, limited
camera coverage, insufficient image quality, and restricted video retention capabilities. As a result, the shelter
lacks the comprehensive monitoring and documentation necessary to effectively manage modern animal shelter
operations.
Increased Animal Intake and Operational Demands
The shelter is responsible for housing a growing number of animals with varying behavioral, medical, and legal
considerations. Increased intake numbers result in:
•Greater staff interaction with animals.
•Increased movement of animals throughout the facility.
•Higher public visitation and adoption traffic.
•More frequent animal control investigations and court-related cases.
•Greater demand for documentation of animal care and handling.
As shelter populations increase, so does the likelihood of incidents involving animals, staff, volunteers, visitors,
and contractors. Comprehensive video coverage is necessary to effectively monitor these activities and maintain
operational accountability.
Staff Safety Concerns
Animal shelter employees routinely work with frightened, injured, aggressive, or unpredictable animals. Staff
are frequently required to:
•Handle animals with unknown histories.
•Respond to aggressive animal behavior.
•Conduct intake evaluations.
•Administer medical treatments.
•Move animals throughout the facility.
Attachment 1
13
•Interact with members of the public during emotionally charged situations.
A modern surveillance system would provide enhanced monitoring of these activities, allowing management to
review incidents, identify safety concerns, improve training opportunities, and document workplace injuries
when they occur.
Video documentation also assists in determining the circumstances surrounding bites, scratches, falls, employee
injuries, and other workplace incidents, thereby supporting workers' compensation investigations and corrective
actions.
Evidence Collection and Investigative Support
The shelter regularly assists with investigations by housing animals involved in:
•Dangerous dog cases.
•Animal cruelty investigations.
•Animal neglect cases.
•Bite incidents.
•Rabies exposure investigations.
•Criminal matters involving animals.
High-quality video footage can provide valuable monitoring of evidence that supports investigations conducted
by Animal Control, law enforcement, prosecutors, and County attorneys.
Improved surveillance capabilities would allow staff to accurately document animal behavior, interactions
between individuals and animals, and events occurring within the facility. This documentation may be critical in
supporting enforcement actions and defending County decisions.
Protection Against False Complaints and Allegations
As a public-facing agency, the shelter occasionally receives complaints regarding:
•Animal care practices.
•Adoption decisions.
•Euthanasia procedures.
•Staff conduct.
•Customer service interactions.
•Animal handling methods.
Video footage provides objective documentation that can quickly confirm or refute allegations. This capability
protects both County employees and the public by ensuring that complaints are evaluated using factual evidence
rather than conflicting accounts.
The availability of recorded footage frequently reduces the time required to investigate complaints and can help
avoid unnecessary legal expenses or reputational harm to the County.
County Risk-Management Objectives
The proposed camera system directly supports County risk-management goals by:
•Reducing liability exposure through documented evidence.
•Enhancing employee safety and accountability.
•Protecting County facilities and assets.
•Improving incident investigation capabilities.
•Supporting compliance with established policies and procedures.
•Providing objective documentation during claims, litigation, and insurance matters.
•Increasing transparency in shelter operations.
A comprehensive surveillance system serves as both a preventative and investigative tool, helping mitigate risks
before incidents occur while preserving critical evidence when they do.
Proposed Improvements
The proposed system would include:
•High-definition interior and exterior cameras.
•Expanded coverage of kennel areas, intake rooms, euthanasia rooms, adoption areas, hallways, storage
areas, and public spaces.
•Coverage of parking lots, entrances, sally ports, and exercise yards.
•Extended video retention capabilities.
•Secure cloud or network-based storage.
14
•Remote viewing access for authorized personnel.
•Improved reliability and system redundancy.
•Capacity for future expansion.
Fiscal Impact
The estimated project cost is $25437.72, including equipment, installation, software licensing, storage, and
training. I am requesting the cost of this project to be funded from the Animal Shelter Donation/Reserve Fund.
The long-term benefits of reduced liability exposure, improved incident documentation, enhanced employee
safety, and strengthened operational accountability are expected to outweigh the initial investment.
Recommendation
Approval is requested to replace and expand the Animal Shelter camera surveillance system. This project
represents a critical investment in employee safety, animal welfare oversight, evidentiary documentation,
facility security, and County risk management. The proposed system will provide the tools necessary to support
increasing operational demands while protecting County employees, assets, and the public.
Requested Action: Approve funding and authorization to proceed with procurement and installation of a
modern surveillance system for the Animal Shelter.
Christina Tasker
Animal Shelter Manager
15
_________________ __________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: Frederick County Pet Pantry “Kibble Korner”
DATE: 06/03/2026
________________________________________________________________________
The purpose of this memorandum is to request funding to establish and sustain a Pet Pantry Program (Kibble
Korner) through the Frederick County Animal Shelter. This program will provide temporary assistance with pet
food and basic pet care supplies to county residents experiencing financial hardship, helping them retain
ownership of their pets during difficult circumstances.
Background
Economic challenges continue to impact many households within our community. Rising costs of housing,
utilities, healthcare, and food often force pet owners to make difficult decisions regarding the care of their
animals. In many cases, owners surrender otherwise healthy and well-cared-for pets solely because they can no
longer afford food or basic supplies.
The Frederick County Animal Shelter has observed owner surrender requests where financial hardship is
identified as a primary contributing factor. These animals often enter an already strained shelter system despite
having homes and families willing to care for them if temporary assistance were available.
Proposal
The pet pantry program, "Kibble Korner" would provide eligible residents with limited quantities of pet food
and essential pet care items during periods of financial hardship. Assistance would be intended as a temporary
resource to help families maintain ownership of their pets while stabilizing their circumstances.
The program would:
• Reduce owner surrenders attributable to financial hardship.
• Keep pets in their homes and out of the shelter system.
• Decrease shelter intake and associated housing costs.
• Reduce euthanasia risk associated with shelter overcrowding.
• Strengthen community relationships and public perception of County animal services.
• Support vulnerable populations, including seniors, veterans, and low-income households.
Funding Request
Annual funding is requested at $24,000.00 ($2,000/month) to be withdrawn from the Frederick County Animal
Shelter Donation/Reserve Fund.
• Dog and cat food purchases.
• Storage containers and shelving.
• Basic pet supplies such as collars, leashes, bowls, and litter.
Attachment 2
16
The shelter will continue to accept donations and community partnerships; however, dedicated funding is
necessary to ensure the program remains reliable and available throughout the year regardless of fluctuations in
donations.
Impact
Providing pet food assistance is significantly less expensive than the cost of sheltering surrendered animals. The
average cost of housing, feeding, cleaning, providing veterinary care, and ultimately placing or otherwise
managing a surrendered animal often exceeds the cost of providing several months of pet food assistance to the
owner.
By preventing even a small number of owner surrenders annually, the Kibble Korner Pet Pantry program can
assist the community in keeping their pets in their home while reducing demand on shelter resources and staff
time.
Attached are copies of my organizational plan as well as a copy of the pet pantry application.
Christina Tasker
Animal Shelter Manager
Enclosures: Organizational Plan, Kibble Korner application
17
���������� Free Pet Pantry Organizational Plan
1. Purpose & Goals
Mission:
Provide free pet food and basic supplies to residents in need to keep pets in their homes
and reduce shelter intake.
Key Goals:
•Reduce owner surrenders due to financial hardship
•Support low-income and vulnerable pet owners
•Strengthen community relationships
•Promote responsible pet ownership
2. Target Population
•Low-income households
•Seniors on fixed income
•Unemployed/underemployed individuals
•Families experiencing temporary hardship
3. Services Provided
•Dog and cat food (dry and wet)
•Cat litter
•Basic supplies (leashes, collars, bowls)
•Limited specialty items (puppy/kitten food, senior diets when available)
4. Distribution Model
Option A: Scheduled Pantry Days
•During regular business hours
18
•First-come, first-served
5. Eligibility Guidelines
•Self-declaration of need
•Proof of residency (county only,)
•Proof of age (18+ only)
•Limit per household (food for up to 3 pets)
6.Inventory & Supply Management
Sourcing:
•Animal Shelter reserve fund- annually budgeted
Storage:
•Dry, pest-free storage area
•Clearly labeled shelving by type/size
•FIFO system (first in, first out)
Tracking:
•An excel spreadsheet has already been created
•Track:
o Recipients
o Inventory
o Number of visits per recipient
o Number of application periods
7. Staffing & Volunteers
Roles:
•Program Coordinator (staff or lead volunteer)
19
•Inventory manager
9. Outreach & Marketing
•Social media
•Shelter website page
•Flyers at:
o Libraries
o Community centers
o Vet clinics
•Local media / community newsletters
Messaging Focus:
•“Keeping pets with families”
•“No judgment, just support”
10. Budget Considerations
Expenses:
•$2,000/month ($24,000/fiscal year)
•Food purchases
•Basic supply purchases (leashes, bowls, litter, etc.)
•Storage bins/shelving
11. Policies & Procedures
•Limit quantities per visit
•Limit number of visits per application period (6 visits per 6 months)
•Clear guidelines for aggressive behavior (both human and pet)
•No resale policy
20
•Application with ID cards
•Liability waivers
12. Data Collection & Evaluation
Track:
•Number of households served
•Number of pets supported
•Amount of food distributed
•Reduction in owner surrenders (if measurable)
Use data for:
•County reporting
•Program improvement
13. Implementation Timeline
Month 1:
•Secure approval & funding
•Name the Pantry- conduct a poll with potential options for the “Name” of the pantry
and let community decide
Month 2:
•Launch pilot distribution
•Gather feedback
•Adjust operations
21
Frederick County Animal Shelter
“__________” Enrollment Form
Services are available only to Frederick County, VA residents during regular business hours.
Applicant Information Full Name: ________________________________ Address: _________________________________ City/State/Zip: __________________________ Phone Number: ____________________________ Email (optional): ________________________ Date of Birth (Age 18+ Required): __________________ Proof of Frederick County residency is required (valid ID, utility bill, or lease).
Pet Information Number of Dogs: ______ Number of Cats: ______ Other Pets (type/number): ____________________ Please list pet details: Pet Name | Species | Breed | Age | Special Diet Needs _____________________________________________________________________________________________ _____________________________________________________________________________________________ _____________________________________________________________________________________________
22
Program Guidelines -Visits limited to 6 per application lifetime (6 per 6 months)-Limit per visit: 1 bag of food OR up to 6 cans of food per pet, with a 3 pet limit.-Supplies are subject to availability.-This program is intended as supplementary assistance.
Participant Agreement (Initial Each) _____ I understand this program is meant to be supplementary assistance. _____ I confirm that all animals listed are owned companion animals (not feral or stray animals). _____ I understand assistance is available only as supplies allow. _____ I agree not to take on additional animals while receiving assistance. _____ I agree not to resell, redistribute, or attempt to return any food or care items received. Violation will result in disqualification from future assistance. _____ I understand the shelter reserves the right to deny service or make exceptions based on individual circumstances. _____ I agree to conduct myself in a courteous and lawful manner while on the premises. _____ I understand that inappropriate behavior (on-site or online), discourtesy, or disturbances will result in immediate and permanent disqualification.
Liability Waiver I acknowledge that pet food and supplies are provided as donations and may vary in brand and type. I agree that Frederick County Animal Shelter and its staff/volunteers are not liable for any illness, injury, or adverse reaction resulting from use of these products. I accept all items at my own risk.
Signature: ____________________________ Date: ____________
23
Pet Pantry ID Card (Office Use Only) Participant Name: ______________________ ID Number: ____________________________ Approved Pets: ________________________ Start Date: ___________________________
24
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Parks & Recreation Director requests a $40,481 FY 2027 General Fund carry
forward appropriation representing unspent FY 2026 SGEMF funds for the purchase of a
vehicle. No local funds above the existing appropriation are required.
Attachments:
CF SGEMF for SHP.pdf
25
0-010-000240-2530
26
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $750 FY 2026 General Fund supplemental appropriation
representing donations made for the impound lot building. No local funds required.
Attachments:
SA SheriffDonations.pdf
27
IRBDEITc
K COUNTY SHERIFF,r or&Qg
Sheriff Lenny Millholtand
TO
FROM
SUBJECT
DATE
Major Steve A. Hawkins
1O8O COVERSTONE DRIVE
WINCHESTER, VIRGINIA 22602
540-662-6168
FAX 540-504-6400
: Sharon Kibler Director of Finance
: Sheriff Lenny Millholland
: Appropriation of Funds - building
: July 17,2026
The Frederick County Sheriff s Office has received donations totaling $750.00, which have been
posted to account 3-010-018990-0006. The breakdown of donarions ii as follows:
. June 8,2026 - $500.00 from Ms. Henry. June 10,2026 - $250.00 from Ms. Doering
We are requesting the total amount of $750.00 be appropriated to line item 31020-8900-000-000
(Improvements Other Than Buildings). These funds will be used for improvements related to the
building at the impound lot.
Thank you,
LWM/adc
c.s. 6/10/26 $500
c.s. 6/11/26 $250
28
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Sheriff requests a $137,704 FY 2027 General Fund carry forward appropriation.
This amount represents unspent FY 2026 funds for the impound lot building. No additional
local funds above the existing appropriation are requested.
Attachments:
CF Sheriff Bldg.pdf
29
tRgD
Of,f,Ie09B1C6 CoUNTY SHERIFF,s
Sheriff Lenny Millholland
TO
FROM
SUBJECT
DATE
Major Steve A. Hawkins
1O8O COVERSTONE DRIVE
WINCHESTER, VIRGINIA 22602
s40-662-6168
FAX 540-504-6400
: Cheryl Shiffler, Director of Finance
: Sheriff Lenny Millholland
: Carry Forward of funds
: August 4,2026
We are requesting the following amounts that were appropriated in FY26 to be carried forward
to the FY26 budget year.
$137,704.00 was the remainder amount in the improvements other than buildings line
item 31020-8900-000-000 for FY26. We are requesting this amount be carried forward to
purchase a building to hold emergency vehicles.
o Most of these funds originated from an insurance claim received approximately
six years ago after a snowstorm damaged the tent that was being used to protect
several of our emergency vehicles.
o We have begun the planning process and are currently working with the Finance
Department to determine the appropriate next steps needed to move this project
forward.
o
Thank you,
LWIWadc
30
Building Funds
Date Description Amount Notes
2020-Building-reimb.40,020.685
s
s
5
s
s
s
s
s
s
5
s
5
s
s
s
5
s
s
s
s
s
)
5
s
s
s
tY2t
FY22
FY23
Building fund
Surplus
donation
Tent Damage
Building fund
donation
donation
donation
donation
donation
Building fund
donation
donation
donation
donation
donation
donation
Building fund
donation
donation
donation
donation
Donation
donation
donation
donation
donation
donation
donation
donation
donation
donation
7 ,t50.57
5,000.00
21,950.00
5,200.00
900.00
1,806.00
3,161.00
400.00
225.00
2,259.OO
500.00
302.42
2s0.00
7,752.00
7,500.00
200.00
10,000.00
s
s
s
s
s
)
5
s
5
s
s
7,907 .00
5,000.00
700.00
1,832.00
L00.00
25.00
1,633.00
100.00
2,771.00
300.00
7,500.00
ending amount S74,121.25
Ending a mount S85,588.25
Ending amount S90,876.67
ending amount in as/400 5108,576.67. adding S1,907
making ending total 5110,483.67
Ms. Brown
Ms. Watts
mission BBQ
Ms.Winters
Den nis O'Neal
mission BBQ
Ms. Coopchik
mission BBQ
Ms Braithwait
Browns
FY26
donation 3,651.00 mission BBQ
L
L
FY24
FY25
31
U
\.-
donation
donation
donation
Donation
d onatio n
donation
100.00
505.00
1,200.00
1,804.00
500.00
250.00
s 138,454.67
s
s
s
s
)
Ralph Bageant
Tractor Supply
1000 - Wawa, 200 - Henry
mission BBQ
Joan Henry
Ms. Doering
Balance in AS/400 for FY26 5137,704. 5750
appropriation request in Au9.2025
FY27
32
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The HR Director requests a $11,222 FY 2027 General Fund carry forward appropriation
representing unspent FY 2026 funds for LaserFiche Personnel Records Management
Configuration Project that is currently in process. No additional local funds above the existing
appropriation are requested.
Attachments:
CF HR LaserFiche Project.pdf
33
COUNTY of FREDERICK
Michael J. Marciano
Director of Human Resources
540/665-5668
Fax: 540/665-5669
E-m ail: michael.marciano@fcva.us
TO: Finance Committee
FROM: Michael Marciano, Director of Human Resources
DATE: June 28, 2026
RE: Carry-Forward Request from Human Resources Department
This is a request from the Human Resources Department for a $22,443.75 General Fund supplemental
appropriation. This amount represents a carry-forward request for the Laserfiche Personnel Records
Management Configuration project.
The funds were included in the FY 2025-26 budget to improve and modernize the County's electronic
personnel records management system. The project will implement a standardized personnel file
structure within Laserfiche, establish records series and templates, configure automated workflows, and
improve the organization, retention, accessibility, and long-term management of Human Resources
records.
A contract with MCCi was executed during FY 2025-26. In accordance with the contract, an initial
payment of $11,221.88 was made on June 15, 2026, representing 50% of the total project cost. Work on
the implementation commenced in June 2026 and is currently underway. Based upon the
implementation schedule established with MCCi, the project is expected to take up to twelve (12) weeks
to complete. Because the project extends beyond the close of the fiscal year, a carry-forward of project
funding is necessary to ensure the implementation is completed as planned.
GL 4-010-012030-3010
We respectfully request approval of these carried-forward funds so this important records management
initiative can be completed. This project will significantly enhance the Human Resources Department's
ability to securely organize, manage, retrieve, and retain electronic personnel records while improving
operational efficiency and records management practices.
Should you have any questions, please do not hesitate to contact me.
34
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The NRADC Superintendent requests a $131,126 FY 2027 Jail Fund supplemental
appropriation representing increased opioid abatement grant funds awarded. No local funds
required.
Attachments:
NRADC OAA grant.pdf
35
36
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The WRAA Executive Director requests a $1,260,000 FY 2027 Airport Capital Fund
supplemental appropriation for the Northside Site Prep Phase 1 construction project. This
amount is in excess of the $1,200,000 budgeted. No local funds are required.
Attachments:
SA WRAA Northside.pdf
37
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: August 12, 2026
RE: Finance Committee Agenda Item | Northside Site Prep – Phase 1 (Construction)
The Winchester Regional Airport Authority (WRAA) requests to amend the appropriation for the
project, “Northside Site Prep - Phase (Construction)” included in the approved FY2027 budget. The
updated amount reflects the lowest responsive and responsible bid and revised grant reimbursement
amount percentages. The project is eligible for 90% reimbursement through the Virginia Department
of Aviation (DOAV). The remaining 10% local match will be paid by WRAA funds; therefore, no
County funds are required.
Expense: 4 - 085 - 081030 - 8801 - 000 - 077, Northside Obstruction Demo, $2,460,050
Revenue: 3 - 085 - 024040 - 0012, State Reimbursement, $2,214,045
3 - 085 - 051050 - 0003, Transfer from Airport Operating Fund, $246,005
We appreciate the support of Frederick County. Please advise if you have questions or need
additional information.
38
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The WRAA Executive Director requests a $424,800 FY 2027 Airport Capital Fund
supplemental appropriation for the Taxiway Relocation Phase 3 construction project. This
amount is in excess of the $7,000,000 budgeted. No local funds are required.
Attachments:
SA WRAA Taxiway.pdf
39
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: August 12, 2026
RE: Finance Committee Agenda Item | Taxiway Relocation – Phase 3 (Construction)
The Winchester Regional Airport Authority (WRAA) requests to amend the appropriation for the
project, “Taxiway Relocation – Phase 3 (Construction)” included in the approved FY2027 budget.
The updated amount reflects the lowest responsive and responsible bid. The project is eligible for
95% reimbursement through the FAA Airport Improvement Program (AIP) and 4% reimbursement
through the Virginia Department of Aviation (DOAV). The remaining 1% local match will be paid by
WRAA funds; therefore, no County funds are required.
Expense: 4 - 085 - 081030 - 8801 - 000 - 077, Northside Obstruction Demo, $7,424,800
Revenue: 3 – 085 – 33010 - 0012, Federal Reimbursement $7,053,560
3 - 085 - 024040 - 0012, State Reimbursement, $296,992
3 - 085 - 051050 - 0003, Transfer from Airport Operating Fund, $74,248
We appreciate the support of Frederick County. Please advise if you have questions or need
additional information.
40
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Consent Agenda
Title: The Deputy County Administrator requests a $20,723 FY 2027 carry forward
appropriation of unspent FY 2026 funds representing maintenance projects that are currently
progressing. No local funds above the existing appropriation are required.
Attachments:
CF Maintenance.pdf
41
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: August 11, 2026
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 $8,581.00.
This amount represents a carry forward request for repairs to the sliding gate operator at the
Public Safety Building. Parts were ordered in FY 26 but have not yet been received. –
GL 4-010-043040-3004-000-006
2.This is a request for a General Fund supplemental appropriation in the amount of $7,250.00.
This amount represents a carry forward request for painting the Health Department offices
located at 107 N. Kent Street. The project was started in FY26 but was not completed until
after the start of the new fiscal year. – GL 4-010-043040-3004-000-003.
3.This is a request for a General Fund supplemental appropriation in the amount of $4,891.67.
This amount represents a carry forward request for the installation of key scan and cameras
for the Division of Court Services and Fire & Rescue Training at 860 Smithfield Avenue.
The installation began in FY26 but has not been completed due to wiring and alarm issues. –
GL 4-010-043040-3004-000-087
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.
42
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Discussion & Action Items
Title: The Deputy County Administrator requests a $744,000 FY 2027 General Fund
supplemental appropriation for the purchase and installation of a new rubber roof for the
County Administration North and South buildings and the Board of Supervisors meeting room.
Of this amount $450,000 is a carry forward of unspent FY 2026 funds approved for the
project. The remaining $294,000 represents local funds needed.
Attachments:
CAB Roof.pdf
43
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:
FROM:
DATE:
RE:
Finance Committee
Jay E. Tibbs, Deputy County Administrator
August 11, 2026
Carry-Forward & Supplemental Appropriation Requests
The following request for a carry forward funds and a supplemental approprition are submitted by the
Maintenance Department.
1.This is a request for a General Fund supplemental appropriation in the amount of $744,000.
Of this amount, $450,000 represents a carry forward of previously approved Capital Funds
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 remaining $294,000 is
requested as a supplemental appropriation. The bid was awarded and we are awaiting
contract execution. -
GL 4-010-043040-8011-000-000
We respectfully request approval of this carried forward and supplemental appropriation.
Should you have any questions, please do not hesitate to contact me.
44
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information & Discussion Items
Title: The Deputy Treasurer presents the Treasurer's Office Internal Collections Highlights.
Attachments:
TreasurerCollectionsHighlights.pdf
45
TREASURER’S
OFFICE:
INTERNAL
COLLECTION
HIGHLIGHTS
PURPOSE
1. Present levy and collection
results based on calendar year
2. Highlight in-house enforcement
actions and results
3. Staffing comparable to other
localities
46
PP LEVY VS COLLECTED
Calendar
Year
Levy Collected
Collection
Rate (Year)
Cumulative
Rate
2022 $82,058,550.08 $75,381,176.90 92% 97%
2023 $86,061,097.79 $79,068,468.00 92% 98%
2024 $83,923,924.16 $77,388,284.00 92% 99%
2025 $86,028,648.74 $79,003,598.00 92% 99%
2026 $86,066,020.01 $49,167,497.84* 57.1%* NA
* As of 6/30/26 per G/L
Collection is based on calendar year
0.00
10,000,000.00
20,000,000.00
30,000,000.00
40,000,000.00
50,000,000.00
60,000,000.00
70,000,000.00
80,000,000.00
90,000,000.00
100,000,000.00
FY2022 FY2023 FY2024 FY2025 FY2026
Levy vs Collected
Levy Collected
47
RE LEVY VS COLLECTED
Calendar
Year
Levy Collected
Collection
Rate (Year)
Cumulative
Rate
2022 $68,457,802.99 $66,895,424.94 97.72% 101.4%
2023 $74,579,580.25 $73,256,366.81 98.23% 110.64%
2024 $76,799,976.22 $75,427,992.70 98.21% 100.36%
2025 $83,813,266.32 $82,131,124.28 97.99% 106.94%
2026 $100,877,062.89 $52,150,231.89* 51.70%* NA
* As of 6/30/26 per G/L
Collection is based on calendar year
0.00
20,000,000.00
40,000,000.00
60,000,000.00
80,000,000.00
100,000,000.00
120,000,000.00
FY2022 FY2023 FY2024 FY2025 FY2026
Levy vs Collected
Levy Collected
48
IN HOUSE ENFORCEMENT ACTIONS
Collection
Action
2022 2023 2024 2025 2026
DMV Stops 9104 7624 9335 5147 136
Bank Liens* 426 416 260 566* 951*
Wage Liens 1225 935 938 1129 860
Distress 39 29 39 80 48
Distress - Seizure 21 2 4 3
Distress - Sale 0 1 2 1 1
Debt Set Off 0 0 0 0 0
Judgments 40 65 45 0 8
STAFFING
Locality Full Time Part Time Seasonal Size
Clarke County 4 0 0 15,609
City of Winchester 7 0 0 28,180
Warren County 8 0 0 39,936
Shenandoah County 7 0 0 42,987
Frederick County 12 0 0 99,955
Fauquier County 17 0 0 70,580
Rockingham County 10 0 0 82,208
Roanoke County 13 2 2 93,805
City of Suffolk 17 1 0 93,825
City of Roanoke 20 2 1 99,348
Hanover County 17 0 0 107,928
Information provided from Treasurer’s Association of Virginia based off 12/31/2025
49
CONCLUSION
The Frederick County Treasurer’s Office delivers consistent,
cost-effective results through in-house collections and mailings while
operating with lean staffing and robust collection tools.
50
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information & Discussion Items
Title: The Commissioner of the Revenue provides Virginia State Code 58.1-3012 regarding
the change of a tax rate during a calendar year.
Attachments:
COR Tax Rate Info.pdf
51
52
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information & Discussion Items
Title: The Finance Director provides a draft policy to establish the County's practice for the
transfer and use of revenue generated from the local vehicle license ("decal") fee.
Attachments:
VehicleLicenseFeeTransportationTransferPolicy.pdf
53
LOCAL VEHICLE LICENSE FEE REVENUE TRANSFER POLICY
Effective Date: July 1, 2026
Approved By: Board of Supervisors [date]
1. PURPOSE
The purpose of this policy is to establish the County's practice for the transfer and use of
revenue generated from the local vehicle license fee.
2. POLICY
Beginning with Fiscal Year 2027, revenue collected from the County's local vehicle license
fee shall be transferred from the General Fund to the Transportation Fund.
The transfer shall be included in the County's annual budget and shall be made in
accordance with applicable law and the County's established financial and accounting
procedures.
3. USE OF FUNDS
Revenue transferred to the Transportation Fund pursuant to this policy shall be available to
support transportation-related purposes, as authorized by applicable law and appropriated
by the Board of Supervisors.
4. BUDGET AND ACCOUNTING
The Commissioner of the Revenue shall:
• Prepare vehicle license revenue estimates for the annual operating budget.
The Finance Department shall:
• Include the anticipated transfer of local vehicle license fee revenue from the
General Fund to the Transportation Fund in the annual operating budget;
• Record the transfer in accordance with generally accepted accounting principles
applicable to local governments and the County's established accounting policies;
and
• Reconcile actual vehicle license fee collections and the corresponding transfer as
part of the County's normal financial reporting and closeout processes.
The Planning Department shall:
• Prepare Transportation Fund annual budget.
54
• Request Transportation Fund supplemental appropriation approval from the Board
of Supervisors for expenditure(s) not included in the adopted Transportation Fund
annual budget.
5. EXCEPTIONS
Any exception to or deviation from this policy shall require approval by the Board of
Supervisors.
6. RESPONSIBILITY
The Finance Department is responsible for administering this policy and ensuring that the
transfer is incorporated into the annual budget and financial records.
7. EFFECTIVE DATE AND REVIEW
This policy shall be effective July 1, 2026, and shall remain in effect until amended or
rescinded by the Board of Supervisors.
55
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information & Discussion Items
Title: The County Administrator will provide information on Architectural & Engineering (A&E)
services.
Attachments:
56
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information & Discussion Items
Title: The County Administrator will discuss the plan for the Transient Occupancy Tax (TOT)
("tourism") policy.
Attachments:
57
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information Only Items
Title: The committee previously requested a review of Fire & Rescue agreements and
funding policies. Information is anticipated to be provided at the next Finance Committee
meeting.
Attachments:
58
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information Only Items
Title:
FY2026 Q4 Financial Snapshot: Financial information for the quarter ended June 30, 2026 is
not yet available. Revenue accruals remain open for 45 days following year-end, and the final
FY2026 accounts payable payment run is scheduled for August 25, 2026. Consistent with
normal practice, year-end financial information will be provided once these processes are
complete to ensure the information presented is accurate and complete.
Attachments:
59
Finance Committee
Agenda Item Detail
Meeting Date: August 19, 2026
Agenda Section: Information Only Items
Title: FY2026 Financial Audit and ACFR Schedule: The FY2026 financial audit is currently
scheduled to begin with preliminary on-site fieldwork the week of August 24, 2026, followed by
final on-site fieldwork the week of September 21, 2026. The auditors typically provide the
County with a draft Annual Comprehensive Financial Report (ACFR) in mid-December for staff
review and preparation of the Management Discussion & Analysis (MD&A). The final ACFR is
expected to be available by the end of December.
Attachments:
60