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HomeMy WebLinkAboutAgenda - 06-16-2009 - Info Item 4~n -{vr m~-~-i ors ~+-err) MEMORANDUM TO: Orange County Board of Commissioners FROM: Donna Baker, Clerk to the Board DATE: June 9, 2009 RE: ABC Board -Framework/System Operations At the May 5, 2009 Board of Commissioners meeting, the Board requested information from the Orange County ABC Board concerning the various functions/trends of ABC boards around the country, across the state of North Carolina, and for the County's ABC Board. The ABC Board has provided the attached information concerning ABC frameworks/systems in other states, information about the North Carolina ABC System, and information related to the Orange County ABC Board's operations. If there are any comments or questions, I can forward those to ABC Board staff. ~. Orange County Alcoholic Beverage Control Board Agenda Item Report to the Board of Orange County Commissioners Subject: Information on other States' ABC Framework/Systems Meeting Date: June 16, 2009 1. Introduction a. Overview: The purpose of this report is to provide the Board of Orange County Commissioners with information on other states' alcoholic beverage control framework/systems. b. History -Alcoholic Beverage Control: The 18th amendment which abolished "intoxicating liquors" was repealed by the 21St amendment on December 3, 1933. This amendment ended prohibition but it did not provide a framework for states to determine how alcohol was to be controlled. Apparently, each state developed its own set of regulations. North Carolina established astate-wide system in 1937. The Orange County ABC Board was established in 1959. 2. Control and License Jurisdictions: a. Control Jurisdictions: i. These jurisdictions are directly engaged in the sale of distilled spirits and, in some cases, wine and malt beverages. All exercise control over whole distribution. Many exercise control of retail package sales through government-operated stores or contracted agency outlets, while the remaining jurisdictions sell at wholesale to private beverage retailers. Control States license and regulate all members of the beverage alcohol industry which do business in their state, .including manufacturers, importers, wholesalers, and on/off premises retailersl. ii. North Carolina is considered a "Control" State. iii. A list of Control Jurisdictions is included in Attachment "A': b. License Jurisdictions: i. Unlike Control Jurisdictions, License Jurisdictions do not participate directly in the sale of alcohol beverages. Wholesale and retail sales of distilled spirits and wine are conducted by private businesses. License Jurisdictions license and regulate all members of the beverage alcohol industry which do business in their states, including manufacturers, importers, wholesalers, and on/off premises retailersl. ii. This system is also referred to as "privatized". iii. A list of License Jurisdictions is included in Attachment "A': ' Description of Control Jurisdiction -Source: National Alcohol Beverage Control Association, Survey Book: 2008, page ii. 2 Description of License Jurisdiction -Source: National Alcohol Beverage Control Association, Survey Book: 2008, page ii. Page 1 of 3 pages Orange County Alcoholic Beverage Control Board Agenda Item Report to the Board of Orange County Commissioners Subject: Information on other States' ABC Framework/Systems Meeting Date: June 16, 2009 take ownership4 of the product at some point in the transaction cycle and therefore become the exclusive sellers in a particular sector of the business. Please see Attachment "B" for a summary of the framework of control jurisdictions with agency stores. This attachment was extracted from the National Alcohol Beverage Control Association's 2008 Survey Book, page 242. 5. Advantages and Disadvantages of Control Systems (the reasons listed below are not intended to be all inclusive or exhaustive): a. Advantages: i. Revenue Generated: The Control Systems generate 102% MORE per gallon revenue than license states According to the study by the Centre for Addition and Mental Health titled Retail Alcohol Monopolies: Preserving the Public Interest, "monopolies generate more state revenue than license states". ii. Social Costs Reduced: 1. The Control States consume 15.8% LESS distilled spirits than license states. a. Control States: 1.6 gallons per capita (spirits). b. License States: 1.9 gallons per capita (spirits). 2. According to the report by Thomas Bador et al, Alcohol: No Ordinary Commodity, "monopoly systems limit alcohol consumption and alcohol related problems". iii. Lives Saved: The Control Systems experience 9.3% LESS under 21 impaired drivin~ deaths than license states. According to a recent study by PIRE titled, Impact of Retail Alcohol Monopolies on Underage Drinking, "lower consumption rates in the control states were associated with a 9.3% reduction in the impaired driving death rate of drivers under 21 in control states versus non-control states". b. Disadvantages: i. License states usually have more retail outlets. Attachments: "A" -Lists of Control Jurisdictions and License Jurisdictions. "B" -Control States with Agency Stores. a This sentence is attributable to the Pacific Institute for Research & Evaluation pamphlet entitled "'The Effects of Privatization of Alcohol Control Systems", publication date unknown. It should be noted that the NC ABC Commission takes possession of the products upon delivery to the warehouse, but it does not take ownership of the products. The individual ABC Boards pay each distiller directly within 30 days of delivery. s Advantages of Control States -Source: Prepared by the National Alcohol Beverage Control Association, The ABC's of Alcohol Beverage Control, undated (received by the OC ABC Board 5/28/2009). 6 PIRE is the Pacific Institute for Research & Evaluation, date of the "recent study" is unknown. Page 3 of 3 pages Orange County ABC Board Report to the County Commissioners Lists of Control and License Jurisdictions Attachment to Report -Meeting Date 6/16/2009 Control Jurisdictions Alabama Ohio Idaho Oregon Iowa Pennsylvania Maine Utah Montgomery County, MD Vermont Michigan Virginia Mississippi Washington Montana West Virginia New Hampshire Worcester County, MD North Carolina Wyoming License Jurisdictions Alaska Maryland "*" Arizona Massachusetts Arkansas Minnesota California Missouri Colorado Nebraska Connecticut Nevada Delaware New Jersey District of Columbia New Mexico Florida New York Georgia North Dakota Hawaii Oklahoma Illinois Rhode Island Indiana South Dakota Kansas South Carolina Kentucky Tennessee Louisiana Texas Wisconsin * With the exception of the two "Control" Maryland counties. Attachment "A" -Lists of Control Jurisdictions and License Jurisdictions Page 1 of 1 pages Agency Stores - CS ~ ~ ~ .USE ; ~. AG~tVsKIES' ,,OWN$:;.-; INVENTORY R~TAIt, PRICING - BASIS OF AGENCY REVENUES ' : . f ~~ Alabama No N/A N/A ~~~ 12% on the first $325,000 in sales, 8% on next $75,000 4% over Idaho Yes State Set by state. $325,000 based on sales, 8°l0 on next $75,000, 4% over $400,000 based on sales in the prior FY Iowa No N/A N/A Iowa wholesales to privately owned retail outlets. Maine Yes Agent Set by state. Agencies purchase at 9% to 12% discounts. Montgomery Co., Independent contractors who provide labor only operate three MD Yes County Set by county. county stores. Commissions paid bimonthly on net sales; rate varies from 5.99% to 13.5% of net sales. Michigan No N/A Spirits set by Wholesale only state. state. Mississippi No N/A N/A Wholesale only state. All retail liquor stores (95) are operated as agencies. Agents purchase liquor from the state liquor warehouse at a discounted price based on their commission rate, plus a weighted average discount rate, plus a sales volume rate. The commission rate for stores in communities with a population greater than 3000 receive a 10% commission. Commission rates for stores in communities with Minimum set by a population greater than 3,000 is based on the rate of the Montana Yes Agent state. successful bidder through an "Invitation for Bid" process. The weighted average discount rate every agent receives in addition to their comission rate varies between stores. The weighted average discount rate is based on the stores historical ratio of full-case lot sales to licensees. Agents are required to give an 8% discount of . full case lot sales to licensees. Stores with a sales volume greater than $500,000 receive .875°!° and stores with a sales volume less than $500,000 receive 1.5%. New Hampshire Yes Agent Agent purchases at 8% discount. North Carolina No N/A N/A N/A Ohio Yes State Receive commission twice monthly; retail equals 6% of sales, wholesale 4%. Receive commission on monthly sales as follows: Non-Exclusive Agents: base compensation of 14.25% of first $10,000 of monthly sales plus regular sales commission of 7.75% of monthly consumer Oregon Yes State Set by state. sales and 6.05°l0 of monthly dispenser sales. Exclusive Agents: base compensation ranging from 14.25 /o of frst $10,000 of monthly sales (class 1) to $2,700 (class VI) plus regular sales commission of 7.99°l0 of monthly consumer sales and 6.24% of monthly dispenser sales. Pennsylvania No N/A N/A N/A Receive no commission; receive even monthly payments based on Utah Yes State/Agent Set by state. average monthly sales of previous year. Commission paid twice monthly. Commission based on flsce{ year gross sales: Incentive Commission System--6.7% starting base : ,;;; Vermont Yes State Set by state. commission along with additional incentive percentage values and objectives to meet that can account for an additional 1.5°!o in commission for a total possible commission of 8.2% of gross sales:.. Virginia No N/A N/A Base rate (calculated using the average net sales for prior FY) plus commission percentage based on monthly net sales: 22.07% on Yhashington Yes State Set by state. ° o first $10,500; 8.21 /° on sales from $10,501 to $21,000; and 6.45/0 1 on all sales over $21,000. West Virginia No N/A N/A Wholesale only state. Wyoming No N/A NiA Wholesale only state. ~~ 242 y (3 NABCA Survey Book: 2008 Orange County Alcoholic Beverage Control Board Agenda Item oy Report to the County Commissioners Subject: The North Carolina ABC System is Unique. Meeting Date: June 16, 2009 1. Introduction: a. Overview: The purpose of this report is to provide the Board of Orange County Commissions with information regarding the unique method that North Carolina employs regarding the control and sale of spirituous beverages. b. History: North Carolina established astate-wide ABC system in 1937; the history of ABC in NC is best depicted by Attachment "A "1. The Orange County ABC Board was established in 1959. c. Authority: NC GS 18B Article 2 governs "State Administration" which includes creation of the NC ABC Commission and its powers and duties. Additional information can be found on the NC ABC Commission website; the address is: www.ncabc.com. 2. Description of the System: a. "North Carolina ....has a different system for regulating the sale of liquor. All 50 states regulate the sale and distribution of alcoholic beverages by either directly controlling the distribution and sale of liquor or licensing suppliers, wholesalers, and retail businesses that distribute and sell liquor. North Carolina is considered a control state, but it is the only control state where local governments appoint a board to operate retail stores [bold type added for emphasis] a". b. Local Control: This is also referred to as "Local Option" because the citizens, and their elected/appointed officials, have greater control over local ABC activities. Although the citizens of Orange County voted for a county-wide ABC system in 1959, not all systems are county-wide and there are still some dry counties3. Please see Attachment "B': c. Distributions: Local ABC Boards must distribute net profits for Alcohol Law Enforcement, Alcohol Education and the General Fund per below: i. Alcohol Law Enforcement: Local ABC Boards can hire local ABC officers or they may contract with law enforcement agencies within their territorial jurisdiction4. Local ABC Boards must expend at least 5% of Net Income (after certain adjustments) for Alcohol Law Enforcements. ii. Alcohol Rehabilitation and Education: Local ABC Boards must spend (or pay to the county commissioners to spend) at least 7% of Net Income (after certain adjustments) for alcohol education6. ' NC ABC History - NC General Assembly Program Evaluation Report (# 2008-12-01, page 3, Exhibit 1). z NC General Assembly Program Evaluation Division Report (No. 2008-12-01, Summary) s NC General Assembly Program Evaluation Division Report (No. 2008-12-01, Exhibit 3); a Local ABC Officers -Source: NC GS 18B-501, paragaph (a) and (f). s Alcohol Law Enforcement Distributions -Source: NC GS 18B-805(c) (2). 6 Alcohol Education Distributions -Source: NC GS 18B-805(c) (3). Page 1 of 3 Orange County Alcoholic Beverage Control Board Agenda Item Report to the County Commissioners Subject: The North Carolina ABC System is Unique. Meeting Date: June 16, 2009 ii. Remove a Board member for causelo iii. Compensate ABC Board membersll. (The ABC Board expends the funding to compensate the Board members.) b. Construction/remodeling contracts and related (such as architects, electricians, painters, plumbers, etc.) are bid-out on a local basis. As a result, local jobs are created (for example, an architect is hired locally as opposed from another state). c. There is better control over the books and records of the local ABC Boards. Privately owned entities are not required by law to have independent audits, or any type attestation or review by third parties for that matter; revenues, expenses and related are often reported to the IRS based on the honor system. d. Net profits are distributed or spent locally; apparently, the net profits of many other state systems go to the state government for re-allocation. 6. Disadvantages of Current NC System (this list is not intended to be all inclusive or exhaustive): a. If net profits earned in counties/municipalities were collected by the State, they could re-distributed on a "needs" basis as opposed to the "county/municipality earned" basis. b. If net profit earned in counties/municipalities were collected by the State, they could be applied "as needed" rather than "as intended" to fill short- term or long-term budgetary needs. c. If agency stores are used, it may be possible to increase selling prices of spirituous beverages in certain areas of the State to off-set the high prices involved with purchasing/leasing real estate. 7. Summary: The Control State system (local option) - it works for the citizens in the same manner the citizens want it to work. Attachments: "A" -History of Alcohol Beverage Control in North Carolina. "B" -North Carolina Local ABC Boards. "C" -North Carolina Alcohol Beverage Control Distribution System. 10 Source: NC GS 18B-700(fl. "Source: NC GS 18B-700(g). Page 3 of 3 Alcohol Beverage Control History of Alcohol Beverage Control in North Carolina The earliest liquor legislation in North Carolina established local option. Local option allows voters in counties, cities, or towns to decide whether to sell liquor in their communities. While the rules of local option have been modified over the years, it is still the process by which voters determine what alcoholic beverages are sold in Their communities. Chapter 18 of the 1937 Ad is repealed and replaced with Chapter i 8A, which directs the ABC Commission to control distribution and pricing of liquor. Legislation authorizes cities and counties to vote on the sale of mixed beverages. Chapter 18A is repealed and replaced with Chapter 18B, which authorizes ABC store elections for municipalities and clarifies mixed beverage election law. C N T R control period marks beginning of the state iopoly on liquor sales ugh local-governmem rated boards. /~ Source: Program Evaluation Division based on North Carolina Session Laws and other historical documents. /' ~~ u~ // Page 3 of 36 LI 0 i C A' L Report No. 2008-12-01 Statewide local option legislation allowed people to vote to prohibit liquor sales in townships. North Carolina votes to prohibit sale of alcoholic beverages in statewide referendum. The Watts Ad limits the manufacture and sale of liquor to incorporated cities and towns, resulting in rural prohibition. The 18~ Amendment of the United States Constitution along with the Volstead Act establish national prohibition. Turlington Act conforms North Carolina prohibition law to federal Volstead Act. The 21 ~ Amendment of the United States Constitution repeals prohibition. R 0 H B T N This 30-year period marked a time when the manufacturing or sale of liquor in North Carolina was a violation of state law and later federal law. The Pasquotank Act and New Hanover Act authorizes liquor sales in 17 counties. The North Carolina General Assembly authorizes a study commission to examine the C] r=' '`~"~ The Alcohol Beverage Control Act of 1937 establishes P ~' ~ a state monopoly system of control for liquor based on t the recommendations of the study commission. ~ F x~ Tj~ ,_ ,.. I I 4 r~. O ~, ~ ~ .~' N ' f ~. S VV ~ North Carolina Local ABC Boards Apr ~~ IJo rfi,ampton Gate> Ashe Allegheny Surry • ~ w C` rurntucli • • Stokes R`ockingham',Cc +cll Van~~`NanPn ~>;r Person Wat ego Wilkes • ~„ ,_- Granville Hal fax Hertford - o •• Yadkin Forsyth Guilford Alamanee "' PP~{u mans < to IlAver • • .~ fort Y ~. Orange SFr a~klin ~. CF o~.an Caldwell • Durh,an; ' • , Nash adiso amee • (Alexander Davie Edgecombe .Tyrrell ~ ."'°- f Iredell! • • • '. - ~ ~ - Martin - V~~ashington • • .Davidson Wale • • Burke ~ Randolph • ! , " Wilson Dare Haywood • • McDowell C01aFJC1' Fo .~,n ~ Chatham. Swain • • Bunwmbe • - Pin Lincoln • • Rutherford • .'-°-' ~ ~^"°"°"'°' • j-I Johnston G e nP ' a a • Henderson ~ ~~ ---- ' Cabarrus M'ontgomeffy _ Lac .- ~ ~, -Beaufort Hyde Jackson N Polk •• ~•Gasr~n - • • •: • ~ ~Wayne_ okee• • • ev:and•• • ~ Star Mo r Hamerr •- • Mdeon ~ ansylvani •M~cklenbor~ y • Lenoir C - Cra~~-n' Pamlico - ~ ' ~ °r~ Sampson • • .Richmond° Hole LumLerland_ • • • Jones Union Anson ~ • Duplin S~otla,d, ~ • --- Caiteret - ' • Robeson •" Onslo+ • • Bladen • Ponder • _ • , r Columbus •• Ne:w-Hanover .. _ Brunwul. + Merged ABC Boards • Municipal ABC Boards Counties with a County ABC Board Dry Counties Source: Program Evaluation Division and Information Sysfems Division based on information from fhe North Carolina ABC Commission. Alcohol Beverage Control Report No. 2008-12-01 North Carolina Alcohol Beverage Control Distribution System 1. The ABC Commission supervises the ABC system in North Carolina by determining which liquor is sold in North Carolina and by establishing 2. The ABC Commission contracts prices. ABC Commission out ABC warehouse operations. ~, ~ N ~ a - ~ .~ Liquor Manufacturer 3. Liquor manufacturer delivers / liquor to ABC warehouse. 1 Payment must be made within 30 .,. . 1 ;~ i ABC Warehouse days of delivery to the local boards. 4. ABC warehouse delivers orders placed by local ABC boards. ABC Store f ~ f [ ~ ~_>.._~_ _.1'_iTl 5. Local ABC boards sell liquor to the general public and mixed beverage licensees. Source: Program Evaluation Division based on ABC information ge Customers Z /l /s~ 6l C !i /'l'rGi"~ Page 5 of 36 - _ •~ Orange County Alcoholic Beverage Control Board Agenda Item 3 Report to the Board of Orange County Commissioners Subject: Orange County ABC Board's Operations Meeting Date: June 16, 2009 1. Introduction: a. Overview: The purpose of this report is to provide the Board of Orange County Commissioners with information on the Orange County ABC Board's Operations. b. History: The ABC Board was established under NC GS 18; and implemented by a county-wide election in 1959. A composite Board appointed three individuals to serve on the ABC Board. The sale of mixed beverages in social establishments and restaurants was authorized by a county-wide vote in 1978. In 1979 the NC General Assembly provided an act to expand the ABC Board from three to five members; it also provided that the members be appointed by the BOCC. 2. Operations: a. Facilities: The Board operates eight retail stores; five are .owned by the Board and three are leased. Included in the same buildings as the retail stores are two distribution centers for liquor-by-the-drink permit holders. The Board also owns the main office/distribution center. b. Employees: The Board has 31 full-time and 11 part-time employees. Benefits for full-time employees are similar to the County Government's. 3. Revenues, Cost-of-Sales. Taxes Collected and Operating Expenses: Details are available but the past, present and future can best be depicted with graphs. Please refer to Attachments: a. "A" -Sales &Non-Operating Revenues. b. "B" -Cost of Sales, Taxes Collected & Operating Expenses. 4. Net Income Distributions: a. A majority of Net income is distributed for local Alcohol Law Enforcement, Alcohol Education and to the Orange County General Fund. The ABC Board also retains a minor portion for increases in working capital and for capital expenditures based on a trial formula. b. Please see Attachment "C"- Profit Distributions for a graph of ABC Board distributions. 5. Activities: a. Accomplishments within the last 18 months: i. Completed renovation of the Village Plaza ABC Store. ii. Purchased a portion of the Granville Centre building (John Earl Street in Hillsborough); renovated, and opened for business September 2008. iii. Streamlined liquor-by-drink service for permit holders in Hillsborough area. iv. Placed ID scanners in certain ABC stores. b. Current Endeavors: Page 1 of 2 pages a F a R Q d 7 C Orange County ABC Board Sales &Non-Operating Revenues $15,000,000 $13 000 000 - - -- ti->^--- , , $11,000,000 - ---~ - - ~ - - - - - - - ~ ~ - I ~ , s ` r• ~5~ wfF~ ~~ ' ~ ~ h 4 ~ . ~ ~ : ix ~ . $9,000,000 -~-~-~.,;- ~` -~... ~ ~ - ~ ~ ~ ~~ ~~ 3..~ v x - , .~,,.-~ ~. , 1''ir f` y t,t C Y tL ~+ l~. , E ' k' ~ ~ rV r4A' c~ z ~- ~ ~i kx , ~' $7,000,000 , ,t s z ~ ~t ~ Y. t ,~.--<.~- FL _ y ~ ~.. ,~. I ~ , r• ' 3^F'~i `Y ~ I - ' ~ ~" .:Y ,2 . - ~ ' $5,000,000 - «-- t 'r~'r -s•r ~ y ~" ':. k ' ~ , 1 }i R ~, ~sv ~ jt 1 x i Y ~ j .i , 2 ~ k ~ ~ ~ ; y Y ~ ~~ ^j~: J - 1 ! t f: 1 } t ,. ~ r L G S I X C {L. ~ $3,000,000 a ~ ' ~ ~ ~ k e k $1,000,000 .. ,. ~ Actual 99/00 Actual 00/01 Actual 01/02 ' Actual 02103 Actual 03/04 Actual 04105 Actual 05/06 Actual 06/07 Actual 07/08 Current 08/09 Projected 09/10 ®Sales & Non Oper Rev $8,150,484 i $8,843,780 $9,119,183 $9,289,261 $9,848,397 !i $10,436,908 $11,137,944 ~ $12,402,102 $13,149,181 $13,659,435 $14,017,380 Fiscal Year r_ _ ~_ 0 ~-- - Orange County ABC Board Cost-of-Sales, Taxes Collected & Operating Expenses $s,ooo,ooo $~,ooo,ooo $6,000,000 $5,000,000 - ---_--- -----w=-__-r:.:r;~;,;,,::..~-~~~. _ _~... _ ~-~. - -- --~--:--.-.-~ -__ ~ .. ,! $4,000,000 - ---- - F - ~•,- -~ ~ - - - ~'~ -.~. . .,. :, br ; ' 7 . r' r . .t f.p; ` $3,000,000 ~.~ ,~ _ . , ~,~ ~ - - ~ f r° ,; $2,000,000 - _.:---_ :_._ :_~.~_ __: '. ~- - - _ _ ~- - - - __ I r -_ '~ ~ ~. i 2 ~i F $1, 000, 000 "" -~.~ ~ .~. ~ ,~. _:. --_ -~-~ ~ ~-_ -- ' -~-- ;- ~ ~ .;~ w -~ ~ y. =r 4 ' ~ n ~ ~ ~~' R i '! '~ i ~ ... .".` =llr ~Yr'2yY..,. ``~ ( r r.f .# '.W ~ ~ d~'rytr~,(~( pr f F:~a.'L` n1, ~ ...., .. CR`72 1. i, `~i'jw.L. J~' . . C.W. '} > r ~.! ri r{rF,~ tF _~ -~ bC ~'L.f ..t,.~rf h i~r~! rC.'G :~i~ 1 .ti`y4ia~G-'I $_ ., .,: ~:.. ?:: u;.rt~ . ~; _.-.. ,, c-:, :' ,..-. _... . ,'.,. _., :._..": .q ,. ,ri~r r i..., f :. ~. k.. ~::.. ~ ,.>` ~;r<. i'. i , V. .,,:.~, y ~v: r Actual 99/00 it Actual 00/01 Actual 01/02 - Actual 02/03 ~ Actual 03/04 ~ Actual 04/05 Actual 05/06 Actual 06/07 Actual 07/08 Current 08/09 Projected 09/101 Cost-of-Sales ~ $4,245,464 $4,585,279 $4,751,572 $4,913,377 $5,191,512 i $5,488,143 f $5,847,874 $6,476,418 i $6,900,145 $7,211,462 $7,399,491 ~, Taxes Collected $1,875,399 $2,040,218 '~, $2,049,216 $1,997,811 $2,127,674 $2,254,398 $2,401,941 $2,649,179 i $2,799,258 $2,890,878 ~, $2,984,929 ~ Oper Expenses $1,298,781 ~I $1,450,508 $1,608,153 $1,664,462 ~ __$1,798,462 $1,832,119 $1,926,217 $ 2 $2,521,894 $2,577,844.,_., $~ 2,675,901 Fiscal Year Orange County ABC Board Profit Distributions $soo,ooo - $~oo,ooo - $600,000 $500,000 ~, `-° $400,000 - _ _ O J _ $300,000 _ f~:.; `: = ~ : . : ;. ,., - r~ y ~ Sz $200,000 ,` ~, $100, 000 - r ~~ ;~,- ,`r , $ l A ctual j Actual Actual Actua Actual I Actual Actual Actual Actual Current Prot ected 9 9/00 00/01 ! 01/02 02/03 ~, 03/04 04/05 05/06 06/07 07/08 08!09 ~ 09 /10. j !0 OC General Fund $402,791 $400,000 ' $400,000 $400,000 i $400,000 $400,000 ' $400,00 $ 840 $416,344 $459,519 $410,000 ^Education $57,216 $63,300 $65,542 $67,400 $72,156 $83,608 $90,255 $95,612 'I $101,742 $11~ $120 000 i^LawEnforcement $63,300 'I $63,300 $86,252 $68,400 $70,452 $95,521 $77,993 $93,418 $130,708 $129,123 ~ $122,00) Fiscal Year