Frederick County, Virginia 2012-2013 Annual Budget 1 FREDERICK COUNTY, VIRGINIA BOARD OF SUPERVISORS 2012-2013 Richard C. Shickle, Chairman Bill M. Ewing, Vice-Chairman Gary A. Lofton Opequon District Back Creek District Gene E. Fisher Charles S. DeHaven Shawnee District Stonewall District Christopher E. Collins Ross P. Spicer Red Bud District Gainesboro District 2 FREDERICK COUNTY, VIRGINIA OFFICIALS 2012-2013 John R. Riley, Jr. ........................................................................................................ County Administrator Kris C. Tierney ........................................................................................... Assistant County Administrator Cheryl B. Shiffler ............................................................................................................... Finance Director Harvey E. Strawsnyder, Jr. ........................................................................................ Public Works Director Dennis D. Linaburg ....................................................................................................................... Fire Chief LeeAnna D. Pyles.......................................................................... Public Safety Communications Director Paula A. Nofsinger ............................................................................................. Human Resources Director Walter T. Banks .................................................................................... Information Technologies Director Charles B. Tyson ...................................................................... Management Information Systems Director Eric R. Lawrence ................................................................................. Planning and Development Director Patrick E. Barker ...................................................................................... Economic Development Director Jason L. Robertson ........................................................................................ Parks and Recreation Director Bruce R. Conover .............................................................................................. Regional Jail Administrator Ellen E. Murphy ............................................................................................ Commissioner of the Revenue C. William Orndoff, Jr. .................................................................................................................. Treasurer Glenn R. Williamson ............................................................................................. Commonwealth Attorney Robert T. Williamson ......................................................................................................................... Sheriff John R. Prosser ..................................................................................................... Judge of the Circuit Court David S. Whitacre ................................................................................. Judge of the General District Court Elizabeth Kellas ......................................................... Judge of the Juvenile and Domestic Relations Court Rebecca P. Hogan ................................................................................................ Clerk of the Circuit Court Dan Ellis .................................................................................................................. Court Services Director Tamara Green ......................................................................................................... Social Services Director Phillip Roby .............................................................................................. Social Services Board Chairman David Crabtree ........................................................................... Health Department District Administrator Robert P. Mowery ........................................................................................ Sanitation Authority Chairman Uwe E. Weindel .............................................................................. Engineer/Director Sanitation Authority Karen Ridings ....................................................................................... Frederick County Extension Agent Richard S. Miller ............................................................................................................... General Registrar David T. Sovine .................................................................................................. Superintendent of Schools 3 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Frederick County, Virginia for its annual budget for the fiscal year beginning July 1, 2011. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 4 5 FREDERICK COUNTY, VIRGINIA ANNUAL BUDGET FISCAL YEAR 2012-2013 Table of Contents Budget Message ............................................................................................................................... i Vision Statement and Core Values ................................................................................................ xi Financial Management Policies and Programmatic Goals............................................................ xii County Organizational Chart ....................................................................................................... xvi BUDGET SUMMARY The Budget Process ......................................................................................................................... 1 Basis of Budgeting .......................................................................................................................... 4 Debt Management ........................................................................................................................... 5 Budget Calendar .............................................................................................................................. 7 Debt Service Requirements on Currently Outstanding Bonds ........................................................ 8 Statement of Long-Term Indebtedness ........................................................................................... 9 Total County Revenues – Graph ................................................................................................... 10 Total County Expenditures – Graph ............................................................................................. 11 General Fund Revenues – Graph .................................................................................................. 12 General Fund Expenditures – Graph ............................................................................................. 13 Budget Summary by Category ...................................................................................................... 14 Summary of Budgeted Full-time Personnel .................................................................................. 17 Budgeted Full-time Personnel – Last Ten Fiscal Years – Graph .................................................. 18 Summary of Part-time Personnel .................................................................................................. 19 County Expenditures by Source .................................................................................................... 20 Ten-Year Budget Comparison ...................................................................................................... 22 Organization of Funds ................................................................................................................... 23 General Fund Revenues ................................................................................................................ 25 General Fund Revenue Comparison – Graph ............................................................................... 26 General Fund Revenue Analysis – Graph ..................................................................................... 27 Property Tax Revenue – Graph ..................................................................................................... 28 Tax-Exempt Status for Non-Profit Organizations ........................................................................ 29 Northwestern Regional Adult Detention Center Fund Revenues ................................................. 39 Frederick-Winchester Landfill Fund Revenues ............................................................................ 40 Division of Court Services Fund Revenues .................................................................................. 41 Shawneeland Sanitary District Fund Revenues ............................................................................ 42 Airport Authority Operating Fund Revenues ................................................................................ 43 School Operating Fund Revenue Comparison – Graph ................................................................ 44 School Operating Fund Revenues ................................................................................................