Frederick County, Virginia 2014-2015 Annual Budget FREDERICK COUNTY, VIRGINIA BOARD OF SUPERVISORS 2014-2015 Richard C. Shickle, Chairman Charles S. DeHaven Vice-Chairman Gary A. Lofton Stonewall District Back Creek District Gene E. Fisher Robert W. Wells Shawnee District Opequon District Christopher E. Collins Robert A. Hess Red Bud District Gainesboro District 2 FREDERICK COUNTY, VIRGINIA OFFICIALS 2014-2015 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 & Rescue Director 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 Authority Director Jason L. Robertson ........................................................................................ Parks and Recreation Director James F. Whitley ............................................................................................... Regional Jail Administrator Ellen E. Murphy ............................................................................................ Commissioner of the Revenue C. William Orndoff, Jr. .................................................................................................................. Treasurer Ross P. Spicer ....................................................................................................... Commonwealth Attorney Robert T. Williamson ......................................................................................................................... Sheriff Clifford L. Athey, Jr. ............................................................................................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 Phillip S. Braxton ........................................................................................................... A. S. A. P. Director Tamara Green ......................................................................................................... Social Services Director James L. Stephens ..................................................................................... Social Services Board Chairman David Crabtree ........................................................................... Health Department District Administrator Robert P. Mowery ........................................................................................ Sanitation Authority Chairman Uwe E. Weindel .............................................................................. Engineer/Director Sanitation Authority Mark Sutphin ......................................................................................... 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, 2013. 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 2014-2015 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 .......................................................................................................................... 5 Debt Management ........................................................................................................................... 7 Debt Service Requirements on Currently Outstanding Bonds ........................................................ 7 Statement of Long-Term Indebtedness ........................................................................................... 9 Budget Calendar ............................................................................................................................ 10 Total County Revenues – Graph ................................................................................................... 11 Total County Expenditures – Graph ............................................................................................. 12 General Fund Revenues – Graph .................................................................................................. 13 General Fund Expenditures – Graph ............................................................................................. 14 Budget Summary by Category ...................................................................................................... 15 Summary of Budgeted Full-time Personnel .................................................................................. 18 Budgeted Full-time Personnel – Last Ten Fiscal Years – Graph .................................................. 19 Summary of Part-time Personnel .................................................................................................. 20 County Expenditures by Source .................................................................................................... 21 Ten-Year Budget Comparison ...................................................................................................... 23 Organization of Funds ................................................................................................................... 24 General Fund Revenues ................................................................................................................ 27 General Fund Revenue Comparison – Graph ............................................................................... 28 General Fund Revenue Analysis – Graph ..................................................................................... 29 Property Tax Revenue – Graph ..................................................................................................... 30 Tax-Exempt Status for Non-Profit Organizations......................................................................... 31 Northwestern Regional Adult Detention Center Fund Revenues ................................................. 41 Frederick-Winchester Landfill Fund Revenues ............................................................................ 42 Division of Court Services Fund Revenues .................................................................................. 43 Shawneeland Sanitary District Fund Revenues ............................................................................ 44 Airport Authority Operating Fund Revenues ................................................................................ 45 Community Development Authority Fund Revenues ................................................................... 45 Lake Holiday Sanitary District Fund Revenues ...........................................................................