FREDERICK COUNTY, VIRGINIA 2017-2018 Annual Budget FREDERICK COUNTY, VIRGINIA BOARD OF SUPERVISORS 2017-2018 Charles S. DeHaven, Chairman Gene E. Fisher Vice-Chairman Gary A. Lofton Shawnee District Back Creek District Judith McCann-Slaughter Robert W. Wells Stonewall District Opequon District Blaine P. Dunn Bill M. Ewing Red Bud District Gainesboro District FREDERICK COUNTY, VIRGINIA OFFICIALS 2017-2018 Kris C. Tierney .............................................................................................. Interim County Administrator Jay E. Tibbs ................................................................................................... Deputy County Administrator Cheryl B. Shiffler ............................................................................................................... Finance Director Joe C. Wilder ............................................................................................................. Public Works Director Dennis D. Linaburg .................................................................................................. Fire & Rescue Director LeeAnna D. Pyles.......................................................................... Public Safety Communications Director Rebecca A. Merriner .......................................................................................... Human Resources Director Allen S. Varner...................................................................................... Information Technologies Director Charles B. Tyson ...................................................................... Management Information Systems Director Michael T. Ruddy................................................................................ 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 Leonard W. Millholland ..................................................................................................................... Sheriff Clifford Lynwood Athey, Jr. ...................................................................... Chief Judge of the Circuit Court W. Dale Houff ............................................................................. Chief Judge of the General District Court Elizabeth Kellas Burton ................................... Chief Judge of the Juvenile and Domestic Relations Court Rebecca P. Hogan ................................................................................................ Clerk of the Circuit Court Andrea Cosans ............................................................................................................... A. S. A. P. Director Tamara Green ......................................................................................................... Social Services Director Frank Heisey ............................................................................................. Social Services Board Chairman Chris Petsko ............................................................................... Health Department District Administrator Gary Oates .................................................................................................... Sanitation Authority Chairman Eric R. Lawrence ............................................................................................ 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, 2016. 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. FREDERICK COUNTY, VIRGINIA ANNUAL BUDGET FISCAL YEAR 2017-2018 Table of Contents Budget Message ............................................................................................................................... i Vision Statement and Core Values ............................................................................................... xii Financial Management Policies and Programmatic Goals .......................................................... xiii County Organizational Chart ...................................................................................................... xvii BUDGET SUMMARY The Budget Process..........................................................................................................................1 Budget Calendar ...............................................................................................................................5 Basis of Budgeting ...........................................................................................................................6 Debt Management ............................................................................................................................8 Debt Service Requirements on Currently Outstanding Bonds ........................................................8 Statement of Long-Term Indebtedness ..........................................................................................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 .......................................................................................................24 Organization of Funds....................................................................................................................25 General Fund Revenues and Trends ..............................................................................................28 Property Tax Revenue – Graph......................................................................................................29 Tax-Exempt Status for Non-Profit Organizations .........................................................................30 General Fund Revenue Comparison – Graph ................................................................................41 General Fund Revenue Analysis – Graph ......................................................................................42 Northwestern Regional Adult Detention Center Fund Revenues ..................................................43 Frederick-Winchester Landfill Fund Revenues .............................................................................44 Division of Court Services Fund Revenues ...................................................................................45 Shawneeland Sanitary District Fund Revenues .............................................................................46 Airport Authority Operating Fund Revenues ................................................................................47 Community Development Authority Fund Revenues....................................................................47 Lake Holiday Sanitary District Fund Revenues.............................................................................48 EMS Revenue Recovery