HomeMy WebLinkAboutAgenda - 05-04-1999 - 7e•
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. I - e
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 4, 1999
SUBJECT: Value Engineering; Possibilities for County- funded projects
DEPARTMENT: PURCHASING AND Public Hearing: No
CENTRAL SERVICES Budget Amendment Reqd? No
ATTACHMENT(S):
1. Value Engineering Report
(School /County work session)
2. Excerpt from "County Government in
North Carolina" Third Edition regarding
Capital funding for schools.
INFORMATION CONTACT:
County Manager's office
ext. 2300
Pam Jones, extension 2652
Telephone Number -
Hillsborough
732 -8181
Chapel Hill
967 -9251
Mebane
227 -2031
Durham
688 -7331
Purpose: To investigate ways to ensure that construction and major renovation
projects funded by the County are properly designed to meet both County and School
needs within available resources.
Background: The Board has heretofore expressed concern about the cost of some
County and School projects funded by the County. In the wake of student population
projections, it will become increasingly fiscally problematic to continue to fund schools
using the same procedures as those used in the past. In an effort to ensure that public
money is spent to the most advantageous end, the County Manager has explored the
possibility of using value engineering as a core process of any County or School project
funded by the County.
A report outlining the value- engineering concept in some detail was shared with the
Commissioners and both School Boards during a work session on March 31, 1999. A
copy of that report is attached for your information. (Attachment 1)
Based on discussion at the work session, it would appear that the value- engineering
concept has merit with County funded projects. For the purposes of this abstract,
County staff has assumed that the value engineering concept will be pursued on all
County or School projects involving new construction or major renovation projects,
heretofore defined as those with a project cost exceeding $100,000, unless that
threshold is waived by the Board. For your information, $100,000 is the threshold at
which advertised, sealed bids are required for construction and /or renovation work.
In order for value engineering to be a credible part of any project, a certain number of
issues require advance decisions:
2
1.
Clear desired outcomes must be articulated in advance of any value engineering
initiative. Presented glow are some outcomes that the Board may choose to
endorse for value engineered projects.
• We wish to ensure that an independent review of each building system is
incorporated into the fabric of the design phase from concept through
construction. Reviews could include, but would not be limited to the
following:
• HVAC systems
• Materials used in construction (brick vs. block vs. stucco etc.)
• Best delivery times /methods for materials during construction
• Design function vs. Design fashion
• Future use potential (ease of adaptability for changing uses and /or
expansion of the building)
• We wish to ensure that programmatic specifications as put forward by the
planning committee or potential users of a facility are questioned as to
their functionality vs. their cost;
• We wish to ensure that every cost saving means available to the project
is explored for feasibility and implemented when practical.
The Board is requested to provide direction regarding:
• The accuracy or desirability of the outcomes listed; and
• To cite any additional outcomes the Board may wish to include.
z
The second critical element to initiating value" engineering into County funded
projects is identification of the process by which value engineering- LsL carried out.
This- is necessary in order to provide clear direction~ to =bothz.tho'-value„-engineer
and the entity for-which the service is to be provided.
Critical elements of the process include, but may not be limited to the
following:
• Qualified personnel to value engineer the project;
• Clear reporting lines for the value engineer;
• Clear scope of work for the value engineer (including clear direction on
how the project status is to be communicated; to whom and how often);
• Well- articulated means of measuring effectiveness of value engineering
function.
The recommended service delivery method would have the County
contracting with an outside consultant, either a person or a firm. The County
would hire this resource and they would address both County and School
projects funded by the County.
We are aware that the school systems have various means for achieving
value engineering. Therefore, we would propose that the Board submit a
request for an interrogatory to each school system to determine to what
extent value engineering components exist in the planning and construction
of their capital projects. This information would provide direction to the
consultant as to what should be put in place to achieve the most beneficial
results.
The Board is requested to:
• Provide feedback regarding additional elements that they deem
critical and that should be considered as the scope of services for
this function is developed;
• Confirm that the County should pay for the services and request
that the Manager includes it in the County's Capital Investment
Plan.
3.
The third element critical to ensuring the success of value engineering'' is to
discuss steps that the Board could approve to enhance our resource
management abilities in light of the potential savings this initiative should yield.
As capital funding is discussed, it may be helpful for the Board to refer to
the description of the process for budgeting capital costs for the school
systems as presented by the Institute of Government. (Attachment 2)
The Commissioners have considerable latitude in how the funds are
appropriated for capital projects.
The value engineering initiative is intended to reduce costs of
construction for County and School projects funded--by the County and
should be mandatory for all new construction projects and major
renovations that exceed $100,000, unless that threshold is waived by the
Commissioners. However, since the magnitude of success of this
program can only be projected at this time, it may be advisable for the
Board to explore alternative ways to allocate funds for the approved
projects.
For example, currently the project ordinance appropriates funds for the
entire project based on a estimate provided to us by the schools.
However, should the Board choose to do so, a reserve could be
established for the full projected cost of a project, but capital project
ordinances would be approved only after the cost had been firmly
established by bid, a contract or other highly reliable cost determining
means. Essentially, the amount of the appropriation would be equivalent
to the amount of money ready to be spent for a particular function
(planning, site development, construction, etc.)
4
While this may involve more paperwork and the Board may be called
upon to take action at various milestones in the project rather than just at
its commencement, it would appear to provide the County considerably
more flexibility in resource management. Savings from the value
engineering initiative would then automatically be left in the pool for
reallocation to other projects.
Should the Board opt to use this resource management tool, the County's
Capital Policy would be modified to reflect the Board recommendations.
The Board is requested to:
• Provide feedback regarding their desire to pursue amended
procedures to allocate funds for capital projects; and
• To direct staff to prepare amendments to the Capital Policy for
consideration by the Board at an upcoming meeting.
Next steps:
• The staff will reflect the Board decisions on the aforementioned items
through a value engineering implementation plan, which will be presented to
the Board as an agenda item on May 18.
• Assuming the approval of a value engineering implementation plan on May
18, County staff would begin immediately to formulate a Request for
Proposal soliciting value engineering services.
• Since time is of the essence in getting the value engineer involved in on-
going school projects, the staff would make every effort to bring forward the
results of the solicitation for Board consideration before the end of the fiscal
year.
Financial impact: Projected savings when value, engineering is utilized correctly has
been. estimated to range from $20 to $70 per every dollar- spent for value engineering.
Recommendation: The Manager recommends that the Board take the following action:.
• Confirm that the value engineering concept will be pursued on all County or
School projects involving new construction or major renovation projects,
heretofore defined as those with a project cost exceeding $100,000, unless
that threshold is waived by the Commissioners.
• Provide direction regarding the accuracy or desirability of the outcomes
listed; and cite any additional outcomes that the Board may wish to include
(from section 1);
• Provide feedback regarding additional elements that are deemed critical in
the value engineering process and that should be included as the scope of
work for the consultant is formulated (from section 2)
• Confirm that the County should pay for the services and request that the
Manager includes it in the County's Capital Investment Plan.
• Provide feedback regarding the Board's desire to pursue amended capital
funding allocation procedures and if so to direct staff to prepare amendments
to the Capital Policy for consideration by the Board at an upcoming meeting
(from section 3).
Memorandum
TO: County Commissioners
From: John M. Link, Jr. County Manager
Date: March 20,1999
RE: Project Management
The Board has historically expressed concern about the high cost of construction
for County funded projects. Both Board members and County staff have
explored ways to address this challenge through various means of project
management. I attended a session at a recent City /County manager conference
that dealt with value engineering. Based on what I learned during this session, I
believe value engineering can fill the gap that we have recognized and allow us
to use the County's construction dollars more effectively and efficiently.
What is Value Engineering?
Value Engineering offers a way to stretch construction dollars and to obtain a
much needed second opinion based on a reliable and measurable approach.
Value engineering systematically searches out high cost areas in a design and
arrives at the best balance between cost, performance and reliability. Value
engineering is not a design review. In summary value engineering offers the
following benefits:
• it follows a Value Engineering job plan that analyzes the project from a
variety of angles in order to obtain the best answers for the specific project;
• it uses a multi disciplined approach to "see' the project from as many
different points of view as possible;
• it questions everything. There are no "sacred cows" with value engineering.
• it separates "needs' from "desires'
• it employs life cycle cost analysis of critical components
• it maintains a sensitivity to the design and the designer's point of view when
creating
• it also, however, analyzes the project from the owner /operator's points of
view. -
As a general rule of thumb, it is suggested that any project whose estimated
constriction cost exceeds $5 million will benefit significantly from the value
engineering process.
As indicated earlier, Value Engineering is not review of a final design in an effort
to cut a project such that it falls within budget. In fact, the continuum of value
engineering effectiveness shows it to be most effective if begun during the
design concept phase.
County Commissioners
Project Management
Page 2
Savings opportunities
Preliminary Final design
Design design
concept
Implementation Costs
As listed below, it is a process that shows greatest benefit if employed at several
points in the design /construct process:
• Early in the schematic design phase;
• Concurrently with the engineering review;
• When cost data becomes available;
• During the working drawings phase (design is approximately 95% complete);
and
• Throughout construction.
A system of checks and balances is maintained by carrying out the process
during each of these phases. Mid - stream adjustments are thereby effected with
minimal, if any, cost or time impact and a more successful projects are realized.
The Process
The job plan, which is critical to the successful Value Engineering process
encompasses six distinctive phases as follows:
1. Information gathering.
• This phase familiarizes the Value Engineering team with the contract
plans and specifications. It involves a functional analysis of the
project that looks at the total system first and then each of the
component parts. Energy utilization models as well as cost models
are prepared in advance of this stage and are shared with the Value
Engineering team.
2. Speculativetcreative phases.
• This phase of the job plan is used to generate many ideas for the
project in an effort to remove barriers to a fri3e flow of ideas.
3. Evaluation/analytical phase.
• The Value Engineering team will analyze the ideas resulting from the
creative session and will select the best ideas for further
development.
4. Development/recommendation phase.
• The Value Engineering team members prepare alternative designs for
consideration with life cycle cost comparisons of the original designs
and proposed alternatives. All recommendations are documented
with sketches, basic concept and recommendation of alternatives.
5. Report phase.
• The Value Engineering team presents the results of their work to the
designer and owners.
10
County Commissioners
Project Management
Page 3
6. Implementation phase.
• The project designer will provide responses on the alternatives
identified and will incorporate them into the design, upon agreement
with the owner.
The Managers who have seen Value Engineering work for their projects indicate
that possibly the most critical element of this process is that it be carried out by a
certified value specialist (CVS) who has experience in construction. There are
firms who provide this service and 1 would recommend that this step be
incorporated into all County funded projects.
The Value Engineering process would ensure that County funded projects are
designed and built to the most efficient standards available.
County Project Management
As you know, currently the management for County projects is provided by a
team of County staff members who:
• ensure that the projects stay on track as it respects schedule and budget;
• serve as the County's representative for construction/contract related issues;
• work in tandem with the designer to provide inspections to assure that the
quality of work is as specified.
• ensure the project is properly closed out upon completion and that
documentation and warranty information is obtained;
• follows up with contractor and/or designer regarding warranty issues as they
may arise during warranty period, which extends for one year from
completion.
Recommendation
With this in mind, 1 would propose to the Board that the County routinely employ
Value Engineering strategies for all projects in excess of $5 million, and that the
Board recommend the same approach to the School Boards for School Capital
Projects. I would further recommend that we review all projects for Value
Engineering potential and include any project below that threshold if we
determine it would benefit from Value Engineering.
The Value Engineering process would broaden this partnership among County
and/or School staff, the designer and the contractor(s) to bring a project to
fruition in the best way possible.
In an effort to give you insight regarding the Value Engineering process, I am
attaching information from a firm that provides this service who attended the
recent City /County Manager's conference. I would propose that this subject be
discussed as part of the work session agenda with the School Boards on March
31, 1999. Should you have questions or comments in advance of that work
session, please feel free to call me.
N
I
CONDUCTING A VE STUDY
CONDUCTING A VALUE ENGINEERING STUDY
As indicated on the following diagram, all of our VE studies follow a definite task
flow. This strict application of proven management principles assures that the results
will be well developed, easily understood recommendations with optimized cost savings.
On the pages following the diagram are the steps that we take during each phase of the
study and the input that we expect from the Design Architect/Engmeenng firm. We have
used the following approach on our past studies with great success:
• Prestudy Preparation Phase
• Project Study Workshop Phase
• Post Value Engineering Study Phase
The organized approach that we use both in preparation for the workshop and
during the value engineering workshop, allows us to maintain a quick turn around time
for the project study and the submittal of the Preliminary Value M*=ring Reports.
This approach also allows us to maintain the proper coordination among the Designer,
the Owner and the value engineering consultant.
The preparation and organization for a value engineering study are vital to its
success. This phase of the project is used to bring the VE team up to speed on the
project and to remain abreast of the progress of the project. The prestudy phase is also
used to orient, the Owner and the Designer in the work that the VE team will be doing.
The Owner and Designer are an integral part of the value engineering effort and it is the
coordinator's responsibility to ensure that they are informed as to what the VE team is
doing.
• Arrange a value engineering coordination /orientation meeting with
the Owner and Designer to review the organization and
management of the study approximately three weeks prior to the
workshop. This meeting will also explain the principles of value
engineering and the proposed project approach.
VALUE ENGINEERING PROJECT STUDIES
TASK FLOW DIAGRAM
PRESTUD Y PHASE
pro)ect
predudy
construction cost
annual cost
life Cie cost
coordiination
preparation
(CC) model
(ACC) model
(LCC) model
a Coed Design Data
a Dtetrbuto by Process
• Inside �w
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for Cod �
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. Dy�ute by Trod.
• hc�• Labor
a Inckede AC
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'''"�'•� RewMaNan
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a Dbkbt" Cash
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mesh
.Identify Hph Energy Anew
• Compare to CC Model
. DsMe No LCC Anew
PROJECT STUDY PHASE
orientation
Information phase
creative phase
judgement phase
development ent
presentation
phase
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IMPLEMENTATION PHASE
(POST STUDY PROCEDURES)
report
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,PACIFIC ENVIRONMENTAL SERVICES, INC.
/I
• Value Engineering Program Coordinator arranges for the collection
of project study material. Informative desigm data should be
distributed to team participants at least two weeks prior to the
workshop to prepare the study team for the project. This would
include design reports and preliminary plans, if available. The
Designer would distribute this data to the appropriate people.
Design drawings, cost data, specifications, design calculations,
reports and pertinent regulations are required during the project.
• Develop a Cost Model
• Develop a project Energy Model. This model indicates where
energy is consumed in the project. It is an indication of high
energy usage areas that will require further investigation by the VE
team.
• Arrange for the logistics of the VE study.
• The Designer should prepare a brief outline of the background and
rationale for the project. Any constraints or areas in the design
that are not to be analyzed should be clearly outlined.
• Analyze and validate original cost data prior to the workshop
study.
The primary concern in the prestudy preparation phase is that all parties are well
coordinated regarding the progress of the project and the changes occurring during the
design and that there is ample information available for the VE team.
Value engineering is a systemized approach for searching out high cost areas in
a design and arriving at the best balance between cost, performance and reliability. It
is not a design review. This basic VE Job Plan is followed in all value engineering
studies. Value engineering requires the proper positive attitude and removal of
roadblocks that thwart creative thinking.
w
Our experience has indicated that a project orientation by the program coordinator
sets the stage for the study. A presentation by the Designer, giving the rationale for
design, is also required. A brief presentation on the concept for each discipline in the
design will benefit the value engineering study. We would expect to utilize this
procedure and propose to establish a format for the study based on the following agenda.
iow
u
0
WORKSHOP AGENDA
Introduction
Project Orientation
Project Description and Presentation by the Designer
Information Phase
Familiarization by team members with the contract plans and specifications.
Continue familiarization with project and begin the Functional Analysis of the project.
Prepare a graphical presentation of the Cost Model, which is prepared prior to the study.
Look at the total system first and then at the component parts. Review energy utilization
of the system design using the Energy Model prepared in the prestudy phase.
Creative Phase
Begin creative idea listing. The aim is to obtain quantity and association of ideas,
to eliminate roadblocks and to allow free flow of ideas.
Judgement Phase
The value engineering team analyzes the ideas listed in the creative session and
selects the best ideas for further development.
DeveloQment Phase
Value engineering team members prepare alternate designs for consideration with
life cycle cost comparisons of the original designs and proposed alternatives. All
recommendations will be backed up with sketches, basic concept and recommendation
of alternatives.
Presentation Phase
Pacific Environmental Services, Inc. will provide all VE worksheets to be used
during the study. The results of the team efforts will be summarized in an oral
/3
ft
presentation at the end of the study. Our experience has shown that representatives of
the Design Architect/Engineer's firm and the Owner's staff who will review the VE team
recommendations should attend the oral presentation. All work prepared at the end of
the 40 -hour study will be complete with the back -up data, rationale, references, design
calculations, sketches, etc. that will be included in the preliminary VE study report. A
copy of this data will be given to the Designer at the conclusion of the oral presentation
so their personnel may begin working on responses while the preliminary VE report is
being prepared.
Post Value Engineering Stuft Phase
Upon completion of each value engineering workshop, the value engineering
consultant will prepare the Preliminary Value Engineering Report for submittal to the
Owner. The value engineering report will include the following:
• Project Description and Design Concept of Project.
• Original Design and Proposed Alternatives, showing sketches,
design calculations and a comparison of the cost of owning and
operating the facility.
• Life Cycle Cost Comparison.
• Potential Contract Savings.
■ DESIGNER'S INPUT
/50
DESIGNER'S INPUT
The Design Architect/Engineering firm provides written material for the VE team
members to review in advance of the VE workshop. The Designer's staff may also
provide a verbal presentation of this material to the VE team as one of the first items of
the 40 -hour workshop to accelerate the orientation of the team into the potential
alternatives. After the project study workshop, the Designer evaluates the recommen-
dations of the VE team and drafts a report on implementation of the VE recommenda-
tions.
This section is intended as assistance to the Designer's staff in accomplishing
their vital input into the VE effort for their project.
Information Required from DesigM
One of the key elements in a value engineering study is the information and
background on the project. Effectively relating this information to toe VE team will
make their efforts more productive. Our experience has shown that if the teams are well
informed about the background of the study, their efforts will not overlap comparisons
already made by the Designer's staff.
The following is a listing of data, generally in descending order of importance,
that is needed to conduct the VE studies. This material will be discussed and refined if
necessary during the orientation meeting conducted with the Designer prior to the first
VE effort:
• 35% Plans
• 35 % Specifications
• Project Engineering Documentation (PED)
• 35% Cost Estimate
• Other Pertinent Background Information Affecting Current Design
AG
0.
Presentation by Designer
The Design Architect/Engineering firm for a project has spent much time and
effort in the analysis of design alternatives, process selection, building layout, equipment
operating systems, building structure, and other areas of the design. Value en g'
is not intended to be a review of previous design effort but a process of developing new
combinations for review and acceRtance by the Designer and the Owner. Within the 40-
hours of a VE study, the team members must become familiar with the project, must
zero in on high cost areas, and develop alternative concepts. Being cognizant of the
Designer's knowledge of the project helps to bridge the gap and to get a better feel for
the rationale used in the development of the project.
The following outline is given to assist the Designer in developing his orientation
presentation to the VE team, usually given on Monday morning of the study week:
1. Rationale and history of development of the project.
2. Statement of the problem - What is the Project?
3. Reason for selected sites or site layout.
4. Constraints imposed upon you as the Designer by the Owner, regulatory
agencies, etc.
5. Options and/or ideas yo would like the VE team to look at.
6. Site characteristics (power, soil conditions, traffic patterns, existing
conditions).
7. Public participation for the project and- areas of public concern.
8. Description of project design.
a. Layout/Civil
b. Mechanical
c. Electrical
d. Architectural
e. Structural
f. Operations
E
/7
9. What comparisons were made in developing the design?
10. Factors influencing the development of the design.
11. Description of Capital Cost and O &M Costs for the project.
Key Ouestions to Remember Are:
• What did the Designer select?
• Why was this selection made?
• What alternatives were explored?
After the Designer's staff make their presentation, the VE team members will be
asking more specific questions about the detailed aspects of the project. The intent is to
get a free flow of information in an informal atmosphere. It is anticipated the
presentation by the Designer's staff should take approximately 1 lh - Z hours. Therefore,
in -depth details are not needed for the presentation.
U.MARSDIABEMWALWOMDV EMUDY
a
60-IU
VALUE ENGINEERING EXPERIENCE
MISCELLANEOUS BUILDING PROJECTS
1982-1998
RESULTS OF STUDIES
mi
TOTAL CONSTRUCTION COST OF $1,510,110,000
49 PROJECTS
TOTAL BUILDING SQUARE FEET 3,904,000
SUMMARY OF KNOWN RESULTS
NUMBER OF PROJECTS . 47
KNOWN CONSTRUCTION COST $1,401,310,000
PRESENT WORTH OF IMPLEMENTED $163,702,000
SAVINGS
RETURN ON INVESTMENT 95:1
u:% snaroftbo %voquals%vaaxp4nbem.doo
MiSC
Pape 1 of 3
MISCELLANEOUS BUILDING PROJECTS
u: �•has•dlaMlvqurA•1v�pVaucn••.doo
-161
P.W. IMP
PROJECT
DATE
LOCATION
CONST. COST
SAVINGS*
RETURN ON
($11000)
($11000)
INVESTMENT
49. Vaccine Research Center
1998
National km+titutes of Health
23,400
1,827
179:1
1 -5 Story, 83,500 SF
Betlesda, MD
48. Embassy BuNdkmg in Ustekistan
1998
Department of State, F90
12,162
1,888
56:1
1 -2 Story, 40,400 SF, I maticn/Add don
Wad*gton. D.C.
47. Moderhetkm BuNdknp 37
1998
National ketltutes of HmM
85,400
4,420
152:1
1 -8 Story, 100,000 SF Lob
Bethaeds, MD
48. Performing Arts Center
1998
CNtf
35,419
2,850
31:1
1 -2 Story, 173,000 SF Concert Hall
Newport News, VA
45. SR 8281mprovements -Road Reeonstnrcdon
1998
Miami, FL
43,000
1,465
31:1
1.5 mile, Palmetto Expressway
44. Sports Wiliness Facility
1998
CNU
15,900
2,130
85:1
1- 2Story, 116,200SF, kWoor Track
Newport News, VA
43. Thomas Nelson Community College
1998
Hampton, VA
8,120
480
20:1
1 -3 Story 49,100 SF, Classroom
42. NOVA Community Collage Parkkmg Garage
1998
Alexarm ble, VA
11,000
S00
24:1
21wel. 500 Spaces
41. Residence Hall N
1998
Christopher Newport Univ. (CNU)
11,074
283
13:1
1-4 Story, 117,000SF
Newport News, VA
40. 1-4 Improvements -Road Reconstruction
1998
Orlando, FL
165,000
18,000
360:1
6.2 KM, 2 kuaclwnges
39. Family Housing Repairs
1997
Sabena Seca, PR
24,610
14,568
388 :1
144 Units, 227,000 SF
38. NOVA Community College
1997
Leesburg, VA
7,127
740
23:1
1- 3Stwy, 49,000 SF, LoWdeswoom
37. Fairfax Community College
1998
Faugmier County, VA
8,290
950
29 :1
1 -2 Story, 57,400 SF, Academic Watling
36. Air Cargo and Air Passenger Terminals
1998
Naples, it*
13,900
687
17 :1
1 -3 -Story, 1 -2 Story, 106,000 SF
35. Water Treatment Plant
1998
Public Works Department
28,500
1,171
47 :1
30 m9d
St. Joseph, MO
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-161
MISC
Paae 2 of 3
34. Intercoestal Waterway Bridge Replacement
1996
Corps of Engineers
16,000
1,200
60:1
5 Lane, Bascule Bridge
Chesapeake, VA
33. Phase 9 Academic Building CISAT Campus
1995
James Madison University
25,189
2,517
93:1
1-4 Story 214,800 SF
Hwdsonbu% VA
32. MSO Office Building, Dhahran, Saud) Arabia
1994
Khatib and AWW Assoc.
39,200
1,450
50:1
196,000 SF, 4-Story Bldg.
31. camp LA Jam, NC
1993
Atlantic Olvislon, NAVFAC
7,800
224
14:1
250 t pd LWW M
30. Water Supply Dons. RM+abitedan of 3 Dams,
1993
City of Norfolk. VA
19,750
3,800
130:1
Earthen Type
29. Police re/Reum Bldg.
1992
Port Authority of New York and
11.000
2,700
54:1
JFK Airport, RenovatianMaw; 2 -Story, 26.000 SF
New Jormy
28. Medical Research Lab 5 Viverkrn, 1 -9 Story
1991
University of Virginia
25,663
1,800
51:1
152,200 SF Addition
27. International Airport. 2 -253 Story Bklps Additions
1981
Bangor, Maine
10,323
1,050
47:1
and Renovation; 150.000 SF
26. Juvenile Detention Center. 2 -2 Story Mile; 200
1990
City of New York DOS
57,804
4,160
136:1
Inhabitants, 168,000 SF
25. carpenter's/crafts Storage Bldg.; 1 -1 Story.
1990
Nevada Test Site, DOE
1,285
200
10:1
17,000 SF Bldg.; Prsfeb. Metal
24. Infrastructure and Power Plant; 1 -1 St., 56,360 SF
1990
Kuwait University, Kuwait
38,500
4,150
83:1
Utility System
23. SigneN:etlon Syetan for Subway 9ysdm
1990
DORTS, Taipei, Taiwan
120,000
24,250
255:1
22. Renovation (241,000 SF) and Addition
1990
Kuwait University, Kuwait
37,000
3,010
60:1
1244.200 SF) College of Social ScWrMM
21. Advanced photon Source Facility, 7 -1 Story
1990
Argwns Labs, Chicago, DOE
140,354
17,000
113:1
Bldgs. High Tech Cornow 781,000 SF.
1lesesrch tab
20. Highway Beautilicadon L+wWscapn9 5 MIM Stretch
1969
IUarhdwaarh, fNvada
7,260
950
34:1
Urban Highway
19. Employment Security Office, 2 -2 Story Bbi9.
1988
Salt Lake City, Utah - GSA
5.958
407
16:1
5 Par" Geroge, 74,900 SF
18. Old Birdhouse Convwah^ Bronx Zoo
1989
City of Now York 008
8,600
188
5:1
30,200 SF Historic Renovation
17. Bong Peak Mine - iron Ora Conveyor
1989
Liberia. Africa
19,600
4,850
84:1
(7km) and lifting 180 ml 17 Million Tons/Yw►
u:bhK*dWj \vequsls \V-NM "- -doc
a
MISC
18. Subway Station and Approach Terminate
18,800 ft. Twin Bore 5.4 m Diameter)
1989
DORTS, Taipei, Taiwan
160,000
7,773
91 :1 Y
15. Police Precinct
2 -2 Story skies., 55,000 SF
1988
City of New York DGS
13,214
380
24:1
14. Ouaars Museum Reconstruction, 74,000 SF
Historic Rehabilitation
1988
City of New York DGS
11,808
2,300
51:1
13. Administration Building
Area 6 - 31,500 SF 1 Story BLidkg
1888
Nevada Test Site, DOE
2,487
700
36:1
12. MAK Waste Disposal Fac8ity,
1988
Oak Ridge, TN DOE
1,088
210
30:1
11. Hospital, 124 Bed. 2-Story Mead Nursing
Facility, 63,400 SF
1888
Santa Clarke Health Can Assn.
Valencis, CA
6,862
243
13:1
10. DOTAMP Standards and 6 Projects
J
1987
City of New York OMB
72,300
51100
110:1
9. Fin Ham Standards Dafgn
1987
City of Nov York OMB
4174
310
9:1
8. FkNNrg Meadows Zoo
Rehabilitation - 13 Acre Zoo and Ch&kM's Farm
1987
City of New York OMB
8,970
11810
32:1
7. Library Addition 22,000 SF Second Floor Addition
1986
City of Now York DGS
4,807
633
30:1
8. Parking Garage - 517 Specea, 4 Leval Undargroutd,
190,000 SF
1986
City of Chapal Hill, North Carolina
4,937
610
21:1
5. Standard Road and Bridge Specifications
Nationwide
1984
U.S. Forest Service
500,000 par yr.
19,000 per year
655:1
4. Region X Hazardous Waste Site CkmWp
1884
U.S. EPA
9,270
1,510
42:1
3. Arizona 007,1010 Llghdng DoeliA 16 MIN
Segment
1983
Arizona DOT Phoenix, AZ
51500
2,487
104:1
2. Orange Grove Road
1982
Pima County Arizona
4,855
820
30:1
1. Kim Boxlevard Interchange
1982
City of Tucson Arizona
5,200
630
25:1
u: WhwotA*Mlvpu W \voexplmiscna. doe
Aachment ,L
160 COUNTY GOVERNMENT IN NORTH CAROLINA
property taxes may not be used, the ordinance might specify the use of the ear-
marked funds or direct which non - property -tax revenues are to support the fltic,
tion in question.
Finally, G.S. 159 -13(d) directs that the budget ordinance be entered in the
minutes of the governing board and that, within five days after it is adopted,
copies be filed with the budget officer, the finance officer, and the clerk to the
board of commissioners. Since the LGBFCA itself requires that this filing take
place, the ordinance need not restate the filing requirement.
Appropriations for Public Education?
As noted earlier, special rules govern appropriations by boards of county com-
missioners to school administrative units and community colleges. These pro"i.
sions are discussed in this section.
ALLOCATION OF PUBLIC SCHOOL APPROPRIATIONS
County appropriations to a school administrative unit are made to two separ 'a
portions of the unit's budget: School Current Expense and School Capital put.
lay. The Current Expense Fund includes appropriations for the local share of
the current operating expenses of the school system. The Capital Outlay Fund
includes appropriations for site acquisition, new buildings and renovation, of
existing ones, furnishings and equipment, new school buses, and activity buss
and other motor vehicles.
The board of commissioners may make lump -sum appropriations to these two
funds, or it may allocate all or part of its appropriations to particular pupa"
or functions in the Current Expense Fund or to specific projects in the Capital
Outlay Fund. When the commissioners make a lump -sum appropriation, the
school board is legally free to modify the budget for that fund in any way so
long as it does not transfer current expense money to capital outlay and vice
versa. The statutes permit such transfers only in emergency situations.'
The board of commissioners may choose instead to restrict the use of cmarr
appropriated money by allocating its appropriations. Appropriations for schod
current expenses may be allocated by purpose or function as noted abom the
purposes and functions are defined in a uniform chart of accounts promulowd
by the State Board of Education. The list of purposes and functions as of Mani
1, 1987, is shown in Table 7.1.
To allocate by purpose, the board of county commissioners would appsopri�
a specific amount of money for Instructional Programs, Supporting Scvr v ~
Community Services, and Non - Programmed Charges. Such an aUocatioa NOW
allow the board of education to use that amount of county- appropriaw fW&
only for expenditures for that purpose. To allocate by function, die bond d
commissioners would appropriate a specific amount for one or mace aI 1k
a ..o
Source: N.
Uniform Budd
functions li
appropriati.
funds alloc,
function.
Even thot
pose and fur
ticular purp
the amount c
than a specit
board of corn
10 percent.
The board
atton by proje
met categorit
Id constructi,
ac9uisition or i
tndude acquis:
County capital
by specific acq
IORTH CAROLINA
Budgd Arparation and Enactment
a3
161
might specify the use of the ear-
Table 7.1
�c revenues are to support the func-
Purposes and Functions of Expenditures for Local Education Agencies
Instructional Programs
dget ordinance be entered in the
I I Regular Instructional Programs
;thin five days after it is adopted,
Special Instructional Programs
Dance officer, and the clerk to the
i Adult Education Instructional Programs
Co- Curricular Instructional Programs
itself requires that this filing take
Math /Science Programs
ing requirement.
Other Instructional Programs
Supporting Services Programs
Pupil Support Services •
Elie Education'
Instructional Staff Support Services
p by county
nations boards of coon con-
Administrative Support Services
School Administration Support Services
community colleges. These provi-
Business Support Services
Central Support Services
Other Supporting Services
Community Services Programs
ROPRIATIONS
Regular Community Services
Other Community Services
rative unit are made to two separate
Non- Programmed Charges
t Expense and School Capital Out-
Payments to Other Units and Transfer of Funds
ipropriations for the local share of
Reserve for Federal Grants
Other Non - Programmed Charges
l system. The Capital Outlay Fund
new buildings and renovations of
Sourm. N.C. State Board of Education, Controller's Office, North Carolina R.Nic Schools
Unif— Budget Manual, March 1, 1987.
,ew school buses, and activity buses
mp -stun appropriations to these two
functions listed under one of the four purposes in Table 7.1. When the county
rpropriations to particular purposes
appropriation is allocated by function, the board of education must use the
or to specific projects in the Capital
funds allocated to a function only for expenditures included within that
ake a lump -sum appropriation, the
function•
budget for that fund in any way so
Even though county appropriations for current expenses are allocated by pur-
e money to capital outlay and vice
Pose and function, the board of education may change appropriations for a par -
:)nly in emergency situations-8
ticular purpose or function so long as the change does not increase or decrease
instead to restrict the use of county-
the amount of county appropriation allocated to that purpose or function by more
)nations. Appropriations for school
than a specified percentage. This limiting percentage is 25 percent unless the
use or function as noted above; the
i board of commissioners specifies a lower figure; that figure may not be less than
:orm chart of accounts promulgated
10 percent.
purposes and functions as of March
i The board of commissioners may allocate its School Capital Outlay appropri-
ation by project. The uniform chart of accounts for the public schools identifies
ity commissioners would appropriate
wee categories of projects. Category I projects include acquisition of real estate
rnal Programs, Supporting Services,
and construction as well as renovation of buildings. Category II projects include
ed Charges. Such an allocation wound
acquisition or replacement of furnishings and equipment. Category III projects
.mount of county-appropriated fund)
include acquisition of school buses, activity buses, and other motor vehicles.
:o allocate by function, the board of
County capital outlay appropriations for Category I projects may be allocated
ific amount for one or more of the
by specific acquisition, construction, or renovation project. Category II and
162 COUNTY GOVERNMENT IN NORTH CAROLINA
Category III appropriations are allocated by the entire category rather than by
individual items of equipment or furniture or by individual vehicles. If the board
of education wishes to increase spending above the appropriation by the county
commissioners for a Category I project, it must obtain their approval
OTHER SPECIAL RULES AFFECTING SCHOOL APPROPRIATIONS
Continuing Contracts for Capital Outlays (G.S 115C- 441(cl)).
A change made in 1985 to the School Budget and Fiscal Control Act pern is
school administrative units to enter into contracts for multiyear capital irnprme.
ment projects or outlays, without the school unit's budget resolution for the cur.
rent year including an appropriation for the entire contractual obligation
However, the current year's school budget resolution does have to include an
appropriation authorizing the current year's portion of the obligation, and thi,
appropriation must include sufficient funds to pay amounts falling due under
the contract in the current year. Moreover, the county commissioners must ap.
prove such a continuing contract entered into by the school board. Appro"y
of the contract by the board of commissioners obligates it to appropriate fiords
in future fiscal years to pay the amounts falling due under the contract in those
years.
Lease - Purchase Acquisition of Automobiles
G.S. 115C- 47(28) permits boards of education to purchase automobiles us*
lease- purchase or installment - purchase contracts. Such contracts may ettend ova
more than one year, and the school administrative unit may give the Scher a
security interest in the automobiles as security for payment. The automobie
are the sole security for payment given by the school unit. The unit may =
pledge future years' revenues such as county property tax moneys to secure it
payments, and, if the unit stops making payments during the contract, the ody
recourse of the seller is to take possession of the automobiles.
Site Purchase Appmaal
The School Budget and Fiscal Control Act provides that the board of edea
tion may not enter into a contract to purchase real property or spend any '
to buy it without the approval of the board of commissioners as to the Amor
to be paid for the site (G.S. 115C- 426(1)). This approval is given as part d*I
closing of the transaction. Note that the board of education, not the bard d
commissioners, is responsible for selecting school sites (G.S. 115C -514 T keaa►
missionets may not refuse to give their approval because they d6agra *1*
4.
;AROLINA
category rather than by
.tal vehicles. If the board
- operation by the county
n their approval.
PPROPRIATIONS
5C- 441(cl)).
scat Control Act permits
ultiyear capital improve -
et resolution for the cur -
contractual obligation.
does have to include an
F the obligation, and this
Iounts falling due under
commissioners must ap-
school board. Approval
I it to appropriate funds
Eder the contract in those
rchase automobiles using
contracts may extend over
nit may give the seller a
tyment. The automobiles
I unit. The unit may not
tax moneys to secure the
ing the contract, the only
omobiles.
that the board of educa-
)erty or spend any money
isioners as to the amount
oval is given as part of the
lucation, not the board of
(G.S. 115C -517). The com-
.use they disagree with the
i.
Budget Preparation and Enactment 163
decision to build a school at a particular place; they are to determine only whether
the land is worth the agreed -on price.
School Supplemental Tax Budgets
Under G.S. Chapter 115C, Article 36, the voters of a school administrative
unit may approve the levy of supplemental taxes for "any item of expenditure
in the school budget." Although supplemental taxes are therefore authorized for
capital outlay purposes, most units have approved supplemental taxes for cur-
rent operating expenses. The maximum supplemental tax rate that may be ap-
proved by the voters under general law is S.50 per $100 value ( ;.60 for a school
administrative unit or school area with a total population of no less than 100,000).
Some school units have higher rates authorized by local legislation passed by
the General Assembly. The board of county commissioners, as the tax - levying
authority for the administrative unit, decides each year how much supplemental
tax revenue the administrative unit needs and levies the supplemental tax ac-
cordingly. The board of education does not have the power to require the board
of commissioners to levy any particular rate of supplemental tax.
These revenues are shown separately in the school administrative unit's budget.
Because they literally supplement the school program provided by state and coun-
tywide revenues, the specified amount for each purpose to be supplemented should
be set out in the school budget.
Even though school supplemental taxes are levied and collected by the county
government, they are considered by law to be revenues of the school administra-
tive unit and not county revenues appropriated to the school unit by the com-
missioners. Therefore, the power to allocate appropriations by purpose, function,
and project does not extend to voted supplemental taxes.
Apportionment of County Current Expense Appmpriations
Each county has a school administrative unit. As of 1987 there were also 40
city school administrative units. Though most counties have no city administra-
tive units, some have two or more. When there are city school administrative
units in the county, the county administrative unit and the city unit(s) will each
submit its proposed budget to the board of county commissioners. G.S. 115C -430
requires that the board appropriate exactly the same amount per pupil to each
unit for current operating expenses. Capital outlay appropriations need not be
so apportioned.
Correct apportionment of current expense moneys is tested by dividing the
board of commissioners' current expense appropriation to each school adminis-
tradve unit by the school unit's "total membership;' an official calculation of
the number of students in the school system. By statutory definition, a school
�6
.f
164 COUNTY GovERNMENT IN NORTH CAROLINA
Bu
unit's total membership is its projected average daily membership as determined
Either board may appeal
and certified to the unit and the county commissioners by the State Board of
,
#
Court of Appeals. If such a
Education. The per -pupil amount resulting from this calculation must be the
lay in levying taxes for the
same for each school unit in the county.
commissioners to appropn.
unit's current expense fur
revenues, to equal the total
RESOLVING DISPUTES OVER THE SCHOOL BUDGET
ing
G.S. 115C -431
An appeal of the school
Article IX, Section 2, of the state constitution requires the General Assembly
the normal process of levyi
to provide a general and uniform system of free public schools and authorizes
usually begins to prepare t
it to assign to units of local government such financial responsibility for the school
get and set the tax rate. A:
system as it may deem appropriate. The General Assembly has made the county
on September 1, and mos
governments responsible for raising much of the money needed for school capi-
before that date. Interest c
tal outlay purposes and a significant share of the funds to pay the current oper-
ary 6. Clearly, the tax levyil
ating costs of local school systems. Furthermore, the state permits school boards
while the county waits for t
and boards of county commissioners to supplement this basic educational pro-
If it seems likely that a fi
gram mandated by the state. As was noted earlier, this system of school finance
to mail tax notices by the r
offers an ideal forum for a clash between citizens' demands for improved educa-
to adopt a budget and lev
tional services and their demands for lower taxes. North Carolina law provides
will prevail in the litigation
a curious and possibly unique way of resolving this kind of conflict over the school
the commissioners make z
budget: a court trial on the issue of how much money the schools need for a
may require and sets out
certain year.
If the school board finds that it cannot fulfill its responsibility to provide an
COMMUNITY COLLEGE
adequate school system with the amount of money the county has made avail-
able, it may invoke a special procedure set out in G.S. 115C -431 for protesting
County appropriations
the appropriation. The procedure begins with a formal determination by the
rent Fund budget and its
school board that the appropriation is inadequate. Then, the chairs of the scbool
current expense and capit
board and the board of commissioners arrange a joint meeting of the two boards.
general the fiscal interrel:
This meeting must be held within one week after the commissioners have made
community college truster
their appropriation decision. At the joint meeting, the boards review the entire
With respect to the co,
school budget again and make a good -faith effort to resolve their disagreement.
sentially free to exercise t
If they cannot work out a compromise, either board may refer the matter to
state executive departme,
arbitration by the clerk of superior court. This step must be taken within three
the commissioners to apl
days after the joint meeting. The clerk has ten days to make an award.
sion for voted supplemen
Within ten days after the clerk's decision, either board may appeal to superi-
{ tionment statute for schoo
or court. In court, either board may request a jury trial. The issue for the court
to allocate their commu
to decide is what amount of money is needed from county appropriations in
project. The allocation l
order for the school unit to maintain a system of free public schools in the county.
those that apply to scho
If the court finds for the school board in this litigation, the judgment will be
that the board of commissioners is to appropriate a specific amount of money
Appropriati
to the school unit. The court will order the commissioners to levy such taxes
on property as may be necessary to make up this sum after other available
The budgeting relatiol
revenues are taken into account.
Ij of social services and he
i
rmined
yard of
be the
•embly
iorizes
school
: oulyty
1 capi-
oper -
>oards
d pro -
nance
duca-
)vides
school
for a
Je an
avail-
sting
y the
=hoot
ards.
nade
ntire
'ient.
er to
hree
peri-
ourt
is in
inty.
1 be
)ney
axes
Budget Arparation and Enacdnent 165
Either board may appeal the superior court's judgment to the North Carolina
Court of Appeals. If such an appeal would otherwise cause an unreasonable de-
lay in levying taxes for the current year, the superior court will order the county
commissioners to appropriate to the school administrative unit for deposit in the
unit's current expense fund a sum sufficient, when added to other available
revenues, to equal the total revenue available for current expenses in the preced-
ing year.
An appeal of the school appropriation inevitably causes serious disruption in
the normal process of levying, billing, and collecting property taxes. The county
usually begins to prepare tax bills as soon as the commissioners adopt the bud-
get and set the tax rate. As explained in Chapter 6, property taxes become due
on September 1, and most counties try to have tax notices in the mail on or
before that date. Interest on the current year's taxes begins to accrue on Janu-
ary 6. Clearly, the tax levying and collection process cannot be delayed indefinitely
while the county waits for the courts to rule on a dispute over the school budget.
If it seems likely that a final decision will not be reached in time for the county
to mail tax notices by the middle of October, the commissioners should proceed
to adopt a budget and levy property taxes on the assumption that the county
will prevail in the litigation. If the school board does, G.S. 115C -431 directs that
the commissioners make any supplemental tax levy that the court's judgment
may require and sets out special provisions for collecting that levy.
COMMUNITY COLLEGE APPROPRIATIONS
County appropriations to a community college are made to its County Cur-
rent Fund budget and its Plant Fund budget. These funds are analogous to the
current expense and capital outlay funds of school administrative units, and in
general the fiscal interrelationship between the county commissioners and the
community college trustees is similar to the arrangement for the public schools.
With respect to the community college, however, the commissioners are es-
sentially free to exercise their fiscal discretion without extensive oversight from
state executive departments or the courts. There is no mechanism for forking
the commissioners to appropriate any particular sum to the college, no provi-
sion for voted supplemental taxes for it, and nothing comparable to the appor-
tionment statute for school current expense. The commissioners do have the power
to allocate their community college appropriations by purpose, function, or
project. The allocation process and its consequences are virtually identical to
those that apply to school administrative units.
Appropriations for Social Services and Health9
e
k
able The budgeting relationships between the county commissioners and the boards
of social services and health also deserve special mention. The financial affairs ' r