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BUDGET AMENDMENT
Increase Amended
(Decrease) Total
GENERAL FUND
Expenditures:
Sediment Structure 104,880. 140,880.
Utility Authority 1,665. 1,665.
Animal Control 4,200. 25,120.
Motor Pool 7,800. 34,700.
Contingency (13,665.) 36,940.
Revenues:
Sediment Structure 104,880. 104,880.
SCHOOL CURRENT EXPENSE
County Appropriation 304,162.21 1,802,962.97
Drivers Education 8,574.97 26,076.98
Refunds 116,510.10 717,930.86
Driver Ed. Refunds 5,000.00 22,502.01
Fund Balance 191,227.08 191,227.08
SCHOOL CAPITAL OUTLAY
County Appropriation 1,039,421,58 1,917,684.84
Refunds 12,118.32 70,381.58
Fund Balance 1,027,303.26 1,202,303.26
The Board reviewed the proposed amendments. Discussion ensued between the Fiscal
Officer, the County Manager and members of the Board.
Upon motion of Commissioner Gus.taveson, seconded by Commissioner Whitted, it was
moved and adopted that the "Proposed Budget Amendment" as presented by the Fiscal
Officer be adopted.
Steve Bernholz, County Attorney reviewed the request made by the Orange County
Medical Foundation, Inc. He stated that in view of the brevity of the matter he
would not advise the Board to .try and make any hasty decision on the matter. It was
agreed that this matter would be deferred until the first Monday in July.
There being no futher business to come before the soard it was moved and seconded
that the Board adjourn. y
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Flora Garrett, Chairman
Betty June Hayes, Clerk
ORFLNGE COUNTY BOARD OF CONL^~ITSSIONERS
June 18, 1975
The Orange County Board of Commissioners met in special session Wednesday, June 18,
1975, at 7:30 p.m., in the Commissioners' Room at the Courthouse in Hillsborough, ~t. C.
Members present were: Chairman Flora Garrett, Commissioners Norman Gustaveson,
Jan Pinney,.Ngrman Walker, and Richard E. Whitted.
Members absent: None.
Others present were 5. "1. Gattis, County Manager; Neal Evans, Fiscal Officer; and
Betty June Hayes, Clerk.
Chairman Garrett recognized ~9. E. Vickery of Chapel Hill. dlr. vickery questioned
the Fund Balance and the method in which it :vas being completed. Discussion ensued
between P4r. Vickery, Chairman Garrett, Commissioner T9hitted, and veal Evans.
tar. vickery stated that he felt that for a number of years the County had been too
conservative in its estimations of the Fund Balance.
Chairman Garrett read a letter that had been received from Carl [•7ager of Chapel F3i11.
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Neal Evans filed Budget change notes.
BUDGET CHANGE NOTES
by page reference ( )
GENERAL FUND
Expenditure Changes
BUILDINGS & GROUNDS
` (17) Repairs to Buildings 13,000 3,000
(17) Ground Improvements 3,000 (2,000)
Cb29MI5 S I ONERS
(21) Travel & Expense 3,000 (3,000)
(21) Insurance 0 (500)
COURTS
(23) Suzy Commission 1,200 1,200
ELECmIONs
(25) Precinct Accounts (10,000) •(10,000)
HEALTH
('29) Repairs 0 (2,000)
JAIL
(31) Repairs 0 (1,000)
MOTOR POOL
(35) Fuel 30,000 5,000
SHERIFF
(49) Liability Insurance 0 (2,000)
$UILDING & RENTS
(62) Mental Health 46,765 (15,000)
IidTERFU.ID TRA_TQSFERS
(66) To School CO 1,234,000 200,000
(66) To Social SErvices 456,338 (18,487)
PERSONNEL SUPPORT
(68) Liability Insurance 4,800 4,800
160,033
The Board then began their deliberations.
Upon motion of Commissioner Pinney, seconded by Commissioner Whitted, it was moved
and adopted that the Hoard take from the General Fund eighteen thousand two hundred
dollars ($18,200) and transfer it to the Utility Fund.
On page ninety-five (95) under Utility Funds the recommended estimations were
changed from thirteen thousand dollars ($13,000) to fifty eight thousand two hundred
thirty-eight dollars ($58,238).
On page sixty-two (62) under Buildings and Rents, the total recommended appropria-
r tions were changed to two hundred ninety thousand .and three hundred dollars ($290,300).
The Fiscal Officer was instructed to take from the Contingency Fund ten thousand
dollars ($10,000) and ear mark it for the *4anpower Funds.
"' On page ninety-three under Utility Funds, six thousand dollars ($6,000) would be
transferred from the Utility Reserve Fund. Further $udget deliberations Ensued.
Chairman Garrett requested the Board to talk about the cash flow situation. Neal
Evans, Fiscal Officer, reviewed the cash flow situation.
Chairman Garrett stated that at this point in time she was not in favor of continu-
ing the appropriation for Seven-Mile Creek as she was not sure it was the best route to
take.
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Commissioner Walker replied that he felt this item must be continued as the
future water supply of the County would depend on an adequate water supply.
Commissioner Gustaveson stated that he would like to go on record as saying
he was not able to see how the County can entertain a sixty cents (60 G) tax rate
based upon the Budget requests.
Commissioner Pinney stated he slid not see how we could fund the three hundred
thousand dollars ($300,OOD) to the Orange County School Unit on a sixty cents (60G)
tax rate.
Commissioner *rrizitted stated that he agreed with the premise and that he would
strongly urge the Board to consider planning a tax rate that could be maintained over _
a three (3) or four (4) year period.
Commissioner Walker stated that he was in favor of a sixty cents (fi0G) tax rate
as it could be explained to him how to maintain the current level of service.
Commissioner Whitted stated that if the Board would consider using the Building
Fund and the Seven-Mile Creek Reservoir Funds then the County could retain the sixty
cents (60C).tax rate.
Chairman Garrett requested the Board to talk again about the cash flow situation.
She said, "There are a lot of different ways we can handle the cash flow if you go
back over the Budget, this year and next year. There are ways you can change cash flows
through regular payments by the various agencies to get the tax."
Commissioner Gustaveson stated, "I move, now seriously, I think we could give a
number of things on what we have already planned and in the works but we could plan a
very meaningful Bridget with a ten cents (lOG) tax increase this year. St would pro-
vide us with, I think the kind of program objectives that we could live with. I agree
completely with Richard in that next year is going to be a very, very tough year even
with sixty-five (65G). It is going to mean more next year and it may be that we can
do it this year and let next year go with no taxes." .
Chairman Garrett inquired,"that is a motion? Is there a second to this motion?"
The Chairman then declared, "That motion has died for the lack of a second."
Chairman Garrett stated that she felt the Board needed to develop a planning Budget
for next year as there were many things in this year's Budget that she was not happy __
about.
It was agreed that the Board would start with the School Current Expense Fund.
Commissioner [calker moved that the Board adopt the County Manager's recommendation
as a compromising figure, and seta tax rate of sixty-five cents (65G) per one hundred
dollar'($100) valuation. This motion died for the lack of a second.
Commissioner Pinney moved that the per capita be set at two hundred and twenty-
five dollars ($225) per student exclusive of ESA money and that the County School System
be allocated one hundred ninety-three thousand, two hundred and seventy-five dollars
($193,275.) and that the Chapel Hill-Carrboro School System be allocated one hundred
sixteen thousand, four hundred and eighty-five dollars ($116,485.) and that in capital
outlay the thirty thousand dollars ($30,000.) that had been cut out be placed back in
and that it lie divided equally between the two School Systems amounting to six hundred
thirty-two thousand dollars ($632,000.) each in the Capital Outla}• Fund.
Commissioner Gustaveson stated that he worried about the paper contract outlay for
the Cultural Arts Building.
Commissioner Pinney withdrew his motion and stated that .he would make the .following
concensus statement. .The per. capital shoirld:be set at two hundred and twenty-five dollars
($225.) per student exclusive of the ESA money and the County School System be allocated
one hundred ninety-three thousand, two hundred and seventy-five dollars ($193,275.) and
that the Chapel Hill-Carrboro School System be allocated one hundred sixteen thousand,
four hundred and eighty-five ($116,485.) dollars and that in capital outlay the thirty
thousand ($30,000.) dollars that had been cut out be placed back in and that it be divided
equally between the two School System amounting to six hundred thirty-two thousand
($632,000.) dollars each in the Capital Outlay Fund and that the Board agree to grant
the Chapel Hill-•Carrboro School Unit a paper contract for the Cultural Arta Center.
Commissioner •.4alker stated that if Commissioner Pinney would change his concensus
statement to a motion, he would second the same. ,.
The Clerk read the motion to Commissioner [4alker. He stated that he would not
second the motion if the portion referring to the paper contract was left in.
Mary Scroggs, Chairman of the Chapel Hill-Carrboro School Board, stated that
no total figures were available as to the cost of the proposed Cultural Arts Center,
therefore, the Board cannot agree to suo_h a contract until the cost of construction
had been determined.
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Upon motion of Commissioner LOalker, seconded by Commissioner Pinney, it was moved
that the per capita be set at two hundred and twenty-five dollars ($225.) per student
exclusive of ESA money and that the County School System be allocated one hundred
ninety-three thousand, two hundred and seventy-five ($193,275.) dollars and that the
Chapel Hill-Carrboro School System be allocated one hundred sixteen thousand, four
hundred and eighty-five ($116,485.) dollars and that in capital outlay the thirty
thousand ($30,000.) dollars that had been cut out be placed back in and that it be
divided equally between the two School Systems amounting to six hundred thirty-two
thousand ($632,000.) dollars each in the Capit Outlay Fund.
Chairman Garrett called for the vote. Commissioner Walker, Pinney, and Gustaveson
voted aye. Commissioner Garrett and TOhitted voted nay.
~. Chairman Garrett declared the motion passed.
It was pointed out that the 3oard had twenty-faux thousand, five hundred and
twenty-four ($29,524.) dollars to work with.
Commissioner Walker moved that the twenty=four thousand, five hundred and twenty-
four ($24,524.) dollars be placed in the-General Fund and that the County adopt a sixty-
five (65C) cent per hundred ($100.) tax rate. The motion died for the lack of a second.
Upon motion of Commissioner Finney, seconded by Commissioner Walker, it was moved
that the 1975-1976 Budget be adapted and that the County establish a sixty-five cents
(65C) per one hundred dollars ($100.) tax rate and that twenty four thousand, five
hundred and twenty-four ($24,524.) dollars be placed in the General Fund.
Chairman Garrett called for a vote on the motion. Commissioners Pinney and Walker
voted aye.
Commissioner Garrett, Gustaveson, and Whined voted nay.
Chairman Garrett declared the motion failed.
piscussion ensued.
Commissioner Gustaveson moved to reconsider the original motion that was made by
Commissioner Pinney. Commissioner Pinney seconded this motion.
Chairman Garrett called foz the vote. Commissioners Gustaveson, Pinney, and Walker
voted aye. Commissioners Garrett and Whined voted nay.
Chairman Garrett declared the motion passed.
Chairman Garrett inquired if the Board did not wish to disouss certain Personnel
matters as there were obvious areas that needed consideration. Discussion ensued con-
cerning the grade level of the Secretary to the Board.
Chairman Garrett referred to the recommendation that had been received from the
State Personnel Department.
The County Manager stated that he £e1t the proposed recommendation was too high
and that it should be classified as a "Steno 2."
Commissioner Whitted stated that he felt it should be classified as a "Steno 3."
The Board did not agree to meet in Executive Session for further Personnel
discussion.
Upon motion of Commissioner Pinney, seconded by Commissioner Gustaveson, it was
moved that the Board adopt the 1975-1976 County Budget as amended by the Board and that
a sixty-five cents (654) per one hundred (S10D.) dollars tax rate be established.
Chairman Garrett called for a vote on the motion.
Commissioners Gustaveson, Pinney, and T~lalker voted aye.
Commissioners Garrett and Whitted voted nay.
Chairman Garrett declared the motion passed.
ORANGE COWTY, N. C.
1975-76 BUDGET ORDINA?dCE
"Be it ordained by the 3oard of Commissioners of Orange County, N. C. in regular
- session assembled:
Section-I: The following amounts are hereby appropriated for the operation of County
government and its activities for the fiscal year beginning July 1, 1975
and ending June 30, 1976, according to the following summary and schedules.
•J ~ Y FUND
ESTIMATED HALAIdCE
FUND REVENUE APPROPRIATED APFROFRIATSON
General 6,010,988.00 825,475.00 6,836,463,00
Debt Service 501,325.00 .DO 501,325.OD
Facilities 21,310.00 6,690.00 28,000.00
Revaluation 25,000.00 25,000.00 50,000.00
Revenue Sharing 413,844.00 80,156.00 494,000.00
School. Capital Outlay 1,264,000.00 .00 1,264,000.00
School Current Expense 2,258,100.00 .00 2,258,100.00
Social Services
Administration 1,219,027.00 60,000.00 1,279,027.00
Aid to Adults 81,600.00 .DO 81,600.00
AFDC 792,000.00 .00 792,000.00
Medicaid 91,400.00 .00 91,400.00
Utility 58.238.00 .00 58,238.00
Spevial Districts
Sanitary 7,250.00 700.00 7,950.00
Special School 936,635.00 .00 936,635.00
Chapel Hill Fire 2,000.00 .00 2,000.00
Efland Fire 17,000.00 4,000.00 21,000.00
Eno Fire 18,500:00 1,500.00 20,000.00
New Hope Fire 25,500.00• 3,200.00 28,7D0.00
Orange Fire 21,DOD.00 1,SD0.00 22,500.00
Ozange Grave Fire 15,20D.00 (300.00) 14,900.00
South Orange Fire 20,400.00 .00 20,400.00
Service Districts 7,200.00 .00 7,200.00
Total Budget 13,807,517.00 1,007,921.00 14,815,438.00
Less Snterfund Transfers 4,889,842.00 4,.889,842.00
Adjusted County & Special
District Total 8,917,675.OD 1,007,921.00 9,925,596.00
Section II: That for said fiscal year there is hereby appropriate d out of the
Funds below the following line items:
DEPARTMENT APPROPRIATION
General Administration 31,400.00
Agricultural Extension 60,500.00
Animal Control 21,100.D0
Buildings & Grounds 66,200.OD
Civil Defense 2,900.00
County Commissioners 41,100.00
Courts 4,200.00
Elections 40,600.00
Emergency Medical Services 121,800.00
Finance 51,400.00
Health Services 218,900.00
~ai1 29,500.00
Libraries 64,SOD.00
Motor Pool 45,100.00
Planning 70,200.00
Recreation 6D ,000.00
Register of Deeds 64,700.00
Revaluation 44,600.00
Sanitation 61,100.00
Sheriff 359,700.00
Tax Collector 56,600.00
Tax Listing 18,200.00
Tax Supervisor 135,900.00
Veterans Service 17,700.00
Non-Departmental
Agency Support 63,500.00
Building & Rents 275,300.00
Central Services 37,000.00
Interfund Transfers 4,329,763.00
Personnel Support Costs 113,800.00
Miscellaneous 3,200.00
Contingency 326,000.00
Total Appropriations General 6,836,463.00 •
Fund
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f,~D J~EpggT~~ APP ROP RIAT ION
Revenue Sharing:
Garage S Pound Capital
115,000.00
Health & Safety Programs 200,OD0.00
Sanitation Capital 79,000.00
Seven Mile Creek Gapital 100,000.00
Total Revenue Sharing 494,000.00
School Capital Outlay:
Chapel Hill Unit 632,000.DO
County Unit 632,000.00
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Total School Capital outlay
1,264,000.00
School Current Expense:
Chapel Hill Per Capita 1,164,825.00
County Per Gapita 1,093,275.00
Total School Current Expense 2,258,1OD.00
Administration 530,728.00
Building - 7,250.00
State Shaze Programs 467,341.00
Local Programs 14,867.00
Interfund Transfers 258,841.00
Total Social Services Administration 1,279,027.00
Utility Fund:
Studies 7,000.00
Intezfund Transfezs 51,238.00
Total Utility Fund 58,238.00
Section III: It is estimated that the following Fund Revenues & Fund Balances will
be available during the fiscal year beginning July 1, 1975 and ending
June 30, 1976 to meet the foregoing Fund appropriations:
FUND RESOURCES AMOUNT
General: Ad Valorem Tax 3,773,250.00
nelinquent Tax 185,000.00
Interest Delinquent Tax 33,000.00
Late. List 6,000.00
- Privilege Licenses 7,000.00
Dog Licenses 8,000.00
ilectrical Inspections 12,000.00
Building Easpections 10,D00.D0
Seer & wine Tax 71,000.00
Intangible 225,000.00
Veterans Service 1,000.00
Sales Tax Revenue 935,OD0.00
ABC System 300,000.00
Fees-Register of Deed 75,D00.00
Fees-Officers 30,000.DO
Eees-Jail 1,500.00
Fees-Dog Program 3,000.00
Sales Tax Refund 3,500.00
Motor Fuel Refund 50,000.00
Interest on Investments 5,500.00
5,734,750.00
Interfund Transfers
From Facilities Fund 25,000.00
Fzom Revenue Sharing 200,000.00
From Utilities Fund 51,238.00._
276,238.00
Fund Balance 825,475.00
,- Total General Fund Resources 6,836,463.00
Aebt Service:
From General Fund
501,325.00
Total Debt Service Resources 501,325.00
Facilities:
Court Fees 21,310.OD
Fund Balance ~, 6,690.D0 .
Total Facilities Resources 28,000.00
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ReValLlatiOn:
From General Fund 25,OOD.00
Fund Balance 25,000.00
Total Revaluation Resources 50,000.00
Revenue Sharing:
Federal Revenue Sharing 407,000.00
Interest 5,500.00
Sales Tax Refund 1,344.00
Fund Balance 80,156.00
Total Revenue Sharing Resources 494,000.00
School Capital Outlay:
From General Fund 1,264,000.00
Total School Capital Ourlay '
Resources 1,264.D00.00
School Current Expense:
Forfeitures 150,000.00
From General Fund 2,108,100.00
Total School Current Expense
Resources 2,258,100.00
Social Services Administration:
State & Federal. Aid
Administration 3$9,28$.00
AFDC Daycare 185,796.00
Boarding 36,000.00
Chore Service 41,344.00
Family Planning 38,000.00
Foster Care 19,961.00
?VIN-Daycare 50,000.00
Sales Tax Refund 300.00
Interest on Investments 2,000.00
762,689.OD
From General Fund 456,338.00 -
Fund Balance 60,000.00
Total Social Services Adm.
Resources 1,279,027.00
AA:
State and Federal Aid 40,800.00
From Social Services 40,$00.00
Total AA Resources 81,600.00
AFDC:
State and Federal Aid 665,359.00
From Social Services 126,641.00
Total AFDC Resources 792,000.00
Medicaid:
From Social services 91,400.00
Total Medicaid Resources 91,40D.00
Utility:
Industrial Park Water 20,OD0.00
Town of Carrboro 28,438.00
Town of Hillsborough 9,800.00
Total Utility Fund Resources 58,238.00
Section IV: There is hereby levied for the fiscal year ending June 30, 1976 the
following rates of taxes on each ($100) assessed valuation of taxable
property as listed as of January 1, 1975 far tae purpose of raising
the revenues from current year's property tax County wide and within
the special districts as set forth in the foregoing estimates of
revenues, and in order to finance foregoing appropriations:
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General Fund:
General Levy 5.65
Total County-wide rates 5.65
District Taxes:
` Dogwood Acres Sanitaxy District .22
Chapel Hill-Carrboro School District .255
Greater Chapel Hill Fire District .10
Efland Rural Fire Protection District .04
Eno Rural Fire Protection District .08
~--- New Hope Rural Fire Protection District .10
Orange Rural Eire Protection District .04
Orange Grove Rural Fire Protection District .08
South Orange Fire Rural Fire District .10
Oaks Special Service District .20
Section V: On each open female dog (6) months of age or Older a license costing
$2.00 shall be required. On all other dogs a license costing $1.00
shall be required.
Section VI: In accordance with Section B of the Revenue Act (Article 2, Chapter S,
of the General Statutes) and any other sections of the General Statutes
so permitting, there are hereby levied privilege license taxes in the
maximum amount permitted on all businesses, trades, cecupaticns, or
' professions whsch the County is entitled to tax.
Adopted this the 18th day of June, 1975."
The Board then adjourned. ,
Flora Garrett, Chairman
Betty June Hayes, Clerk
ORANGE COUNTY BOARD OF EQUALIZATION AND REVIET9
June 26, 1975
The 1975 Orange County Board of Equalisation and Review convened on June 26, 1975,
at 7:00 p.m., in the Commissioners' Room in the Orange County Courthouse for its fifth
meeting. The following members of the Board were present: Flora Garrett, Richard
whitted, Norman Gustaveson, and Jan Pinney.
Member absent was Norman Walker:
The Board heard appeals of 1975 real property tax valuations o€ the indicated
properties by the following perspns:
Township Tax Map Block Parcel
(42) :ioye B. Fre_ymann Chapel Hi11 61 A 12
(43) Edward Iteithley
(For ban Vogel, Foxcroft Apts.) Chapel Hill 27 A 9
(44) J. Kirk Osborn
Sion D. Jennings
Thomas N. Heffner
(For Mrs. t9. C. Coker) Chapel Hi11 79 B 3
The Board considered appeals by E. C. Hornbuckle, Jr. (Cedar Grove Township,
Tam Map 38, Parcel 18) and Jefferson B. Rainey (Hillsborough Township, Tax Map 8,
Block B, Parcel 3A) who did not appear.
The Board by appropriate orders reduced the 1975 valuation of the property of
Moye B. Freymann (Chapel Hill Township, Tax Map 61, Block A, Parcel 12) from $80,000
to $77,400; reduced the 1975 valuation of the property appealed by Dan Vogel (Chapel
' Hill Township, Tax Map 27, Block A, Parcel 9, Foxcroft Apartments) from $3,772,900
to $3,715,700; confirmed the 1975 valuations appealed by Mrs. t4. C. Coker (Chapel
-- Hill Township, Tax Map 79 Block B Parcel 3; 1975 valuation $236,600), E. C. Hornbuckle,
Jr. (Cedar Grove Township, Tax Map 38 Parcel 18; 1975 valuation 57,300), and Jefferson
B. Rainey (Hillsborough Township, Tax Map 8, Block B, Parcel 3A, 1975 valuation 5600).