HomeMy WebLinkAboutORD-2008-082 - Fiscal Year 2008-09 Budget OrdinanceFiscal Year 2008 -09
Budget Ordinance
Orange County, North Carolina
Be it ordained by the Board of Commissioners of Orange County
Section I. Budget Adoption
There is hereby adopted the following operating budget for Orange County for this fiscal
year beginning July 1, 2008 and ending June 30, 2009, the same being adopted by fund
and activity, within each fund, according to the following summary:
�c Q
Fund
Current
Revenue
Interfund
Transfer
Fund Balance
Appropriated
Total
Appropriation
General Fund
$178,352,035
$2,653,545
$2,000,000
$183,005,580
Emergency Telephone Fund
$718,223
$0
$5,494
$723,717
Fire Districts Fund
$3,010,335
$0
$52,109
$3,062,444
Section 8 (Housing) Fund
$3,975,720
$81,714
$0
$4,057,434
Community Development
Fund
$810,651
$329,961
$0
$1,140,612
Efland Sewer Operating Fund
$62,000
$82,250
$0
$144,250
Revaluation Fund
$136,000
$0
$47,249
$183,249
Visitors Bureau Fund
$1,014,000
$0
$7,889
$1,021,889
School Construction Impact
Fees Fund
$2,070,000
$0
$0
$2,070,000
Solid Waste /Landfill
Operations Enterprise Fund
$8,839,528
$0
$1,656,935
$10,496,463
S ortsPlex Enterprise Fund
$2,217,800
$700,000
$0
$2,917,800
Section II. Appropriations
That for said fiscal year, there is hereby appropriated out the following:
Function
Appropriation
General Fund
Govemin and Management
$9,524,681
General Services
$12,853,067
Community and Environment
$4,138,847
Human Services
$36,695,871
Public Safety
$17,184,424
Culture and Recreation
$3,688,588
Education
$64,722,715
Debt Service
$26105859
Transfers to Other Funds
$8,091,528
Total General Fund
$183,005,580
Eme!Vency Telephone System Fund
Public Safe
$723,717'
Total Em enc j" hone System Fund
$723,717
Fire Districts
Cedar Grove
$171,189
Cha el Hill
$996
Damascus
$45,976
Efland
$295,496
Eno
$339,941
Little River
$166,035
New Hope
$354,783
Orange Grove
$259,666.
Orange Rural
$641,640
South Orange
$429,969
Southern Triangle
$167,726
White Cross
$189,027
Total Fire Districts Fund
$3,062,444
Section 8 (Housing) Fund
Human Services
$4,057,434
Total Section 8 Fund
$4,057,434
Community Develo ment Fund Affordable Housing
Program)
Human Services
$329,961
Total Community Development Fund Affordable Housin Program)
$329,961
,!C�ommunq Development Fund HOME Program)
Human Services
$810,651
Total Communit Develo ment Fund
$810,651
Efland Sewer Operating Fund
General Services
$144,250
Total Efland Sewer Operating Fund
$144,250
Revaluation Fund
General Services
$183,249
Total Revaluation Fund
$183,249
Visitors Bureau Fund
Community and Environment
$1,021,889
Total V1s1tors Bureau Fund
$1021,889
School Construction Impact Fees
Transfers to Other Funds
$2,070,000
Total School Construction Im act Fees Fund
$2,070,000
Solid Waste/Landfill Operations Enterprise Fund
Solid Waste /Landfill operations
$10,496,463
Total Solid Wastekandf<ll O erations
$10,496,463
SportsPlex Enterprise Fund
Culture and Recreation
$2,917,800
Total Sp ortsP/exEnter rise Fund
$2,917,800
Section III. Revenues
The following fund revenues are estimated to be available during the fiscal year
beginning July 1, 2008 and ending June 30, 2009, to meet the foregoing appropriations:
Function
Appropriation
General Fund
Pro a Tax
$128,303,689
Sales Tax
$18 57,310
Licenses & Permits
$288,000
Inter ovemmental
$18,303,162
Charges for Services
$10,859,803
Investment Eamin s
$840,000
Miscellaneous
$900,071
Transfers from Other Funds
$2,653,545
A22roeriated Fund Balance
$2,000,000
Total General Fund
$183,005,580
Eme!Mency Telephone System Fund
Charges for Services
$718,223
Appropriated Fund Balance
$5,494
Total Emergency Telephone System Fund
$723,717
Fire Districts
Pro a Tax
$3,005,156
Investment Earnings
$5,179
Appropriated Fund Balance
$52,109
Total Fire Districts Fund
$3,062,444
Section 8 (Housing) Fund
Intergovernmental
$3,975,720
Transfer from General Fund
$81,714
Total Section 8 Fund
$4,057,434
Community Development Fund Affordable Housing
Program)
Transfers from Other Funds
$329,961
Total Community Development Fund (Affordable Housing Program)
$329,961
Community Development Fund HOME Program)
Intergovernmental
$751,093
Transfer from General Fund
$59,558
Total Community Development Fund HOME Program)
$810,651
Efland Sewer Operating Fund
Charges for Services
$62,000
Transfers from Other Funds
$82,250
Total Ef/and Sewer Operaft Fund
$144,250
Revaluation Fund
Transfers from Other Funds
$136,000
Appropriated Fund Balance
$47,249
Total Revaluation Fund
$183,249
Visitors Bureau Fund
Occupancy Tax
$900,000
Sales & Fees
$1,000
Inter overnmental
$103,000
Investment Earnings
$10,000
Appropriated Fund Balance
$7,889
Total Visitors Bureau Fund
$1,021,889
School Construction Impact Fees Fund
Impact Fees
$2,070,000
Total School Construction Impact Fees Fund
$2,070,000
Solid Waste /Landfill 0 erations Enterprise Fund
Sales & Fees
$8,032,506
Intergovernmental
$395,622
Miscellaneous
$0
Licenses & Permits
$111,400
Interest on Investments
$300,000
Transfers, from Other Funds
$0
A2210priated Reserves
$1,656,935
Total Solid Waste/Landfill 0 erations
$10,498,463
S orisPlex Ente rise Fund
Charges for Services
$2,217,800
Transfers from Other Funds
$700,000
Total S ortsPlex Ente rise Fund
$2,917,800
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2008 -09 a general county -wide tax rate of 99.8
cents per $100 of assessed valuation. This rate shall be levied in the General Fund.
Special district tax rates are levied as follows:
Cedar Grove
7.30
Chapel Hill
4.90
Damascus
6.00
Efland
5.225
Eno
5.70
Little River
4.60
New Hope
6.75
Orange Grove
4.20
Orange Rural
6.30
South Orange
9.50
Southern Triangle
6.00
White Cross
6.00
Chapel Hill - Carrboro School District
23.00
Section V. School Current Expense
The current expense allocation for both school districts is $60,582,479. Of that total,
there is hereby allocated a lump sum of $37,456,049 for Chapel Hill - Carrboro City
Schools and $23,126,430 for the Orange County Schools. This appropriation equates to
$3,200 per student based on the March 2007 North Carolina Department of Public
Instruction certified average daily membership of 11,705 for Chapel Hill - Carrboro City
Schools and 7,227 for the Orange County Schools.
Section VI. School Recurring Capital Outlay
The recurring capital outlay for both school districts is $2,570,635. There is hereby
appropriated $1,579,005 for Chapel Hill - Carrboro City Schools for recurring capital.
There is hereby allocated $991,630 for Orange County Schools for recurring capital.
Section VII. Reserve for Fair Funding for Schools
There is a Reserve for Fair Funding for Schools included in the Education
function of the General Fund totaling $988,000. The Reserve fund is to be
contractually distributed equally to the two school systems with Chapel Hill
Carrboro City Schools receiving $494,000 and Orange County Schools receiving
$494,000 to address school safety and health needs.
Section Vlll. Schedule B License
In accordance with Schedule B of the Revenue Act, Article 2, Chapter 105 of the North
Carolina State Statutes, and any other section of the General Statutes so permitting,
there are hereby levied privilege license taxes in the maximum amount permitted on
businesses, trades, occupations or, professions which the County is entitled to tax.
Section IX. Animal Licenses
A license costing $5 for sterilized dogs and sterilized cats is hereby levied. A license for
un- sterilized dogs and a license for un- sterilized cats is $30 per animal.
Section X. Board of Commissioners' Compensation
The Board of County Commissioners authorizes that:
• Salaries of County Commissioners will be adjusted by any cost of living increase,
any in -range salary increase and /or any other general increase granted to permanent
County employees. For fiscal year 2008 -09, this includes adjusting Commissioners'
salaries effective July 1, 2008 by the equivalent of the 2.25 percent Cost of Living
Adjustment increase for permanent employees and adjusting Commissioners'
salaries effective December 1, 2008 by the equivalent of the 2 percent In -Range
Salary increase for permanent employees.
• Annual compensation for County Commissioners will include the County contribution
for health insurance, dental insurance and life insurance that is provided for
permanent County employees, provided the Commissioners are eligible for this
coverage under the insurance contracts and other contracts affecting these benefits.
• County Commissioners' compensation includes eligibility to continue to participate in
the County health insurance at term end as provided below:
✓ If the County Commissioner has served less than two full terms in office (less
than eight years), the Commissioner may participate by paying the full cost of
such coverage. (if the Commissioner is age 65 or older, Medicare becomes the
primary insurer and group health insurance ends.)
✓ If the County Commissioner has served two or more full terms in office (eight
years or more), the County makes the same contribution for health insurance
coverage that it makes for an employee who retires from Orange County after 10
years service as a permanent employee. If the Commissioner is age 65 or older,
Medicare becomes the primary insurer and group health insurance ends. The
County makes the same contribution for Medicare Supplement coverage that it
makes for a retired County employee with 10 years service.
Annual compensation for Commissioners will include a County contribution for
each Commissioner to the Deferred Compensation (457) Supplemental
Retirement Plan that is the same as the County contribution for non -law
enforcement County employees to the State 401(k) plan.
Section XI. Budget Control
General Statutes of the State of North Carolina provide for budgetary control measures
to exist between a county and public school system. The statute provides:
Per General Statute 115C -429:
(c) The Board of County Commissioners shall have full authority to call for, and
the Board of Education shall have the duty to make available to the Board of
County Commissioners, upon request, all books, records, audit reports, and
other information bearing on the financial operation of the local school
administrative unit.
The Board of Commissioners hereby directs the following measures for budget
administration and review:
That upon adoption, each Board of Education will supply to the Board of County
Commissioners a detailed report of the budget showing all appropriations by
function and purpose, specifically to include funding increases and new program
funding. The Board of Education will provide to the Board of County
Commissioners a copy of the annual audit, monthly financial reports, copies of all
budget amendments showing disbursements and use of local moneys granted to
the Board of Education by the Board of Commissioners.
Section XII. Internal Service Fund - Dental Insurance Fund
The Dental Insurance Fund accounts for the receipt of premium payments from the
County for its employees and from the employees for their dependents, and the payment
of employee claims and administration expenses. Projected receipts from the County
and employees for 2008 -09 are $ 394,631 and projected expense for claims and
administration for 2008 -09 is $439,335.00. An allocation of $44,704.00 will be made
from reserves in the fund to balance.
Section XIII. Encumbrances
Operating funds encumbered by the County as of June 30, 2008 are hereby re-
appropriated to this budget.
This budget being duly adopted this 24th day of June 2008.
Donni r a" Clerk the Board Barry Jaco s, Chair
lice I GoLon
Mike Nelson
Da4,0 - aoofi'- c��Z
Chair Jacobs: Unless there are questions, I need a motion to refer the Class A SUP
application to the Planning Board for review and comment with a request that a
recommendation be submitted no later than August 14, 2008.
Geof Gledhill: Mr. Chair, let me suggest that the action you take is to adjourn the public
hearing to the meeting you want to consider this again to receive the Planning Board's
recommendation and any additional written evidence that's submitted to the Planning Board in
the meantime.
A motion was made by Commissioner Gordon, seconded by Commissioner Nelson to adjourn
the public hearing to August 19, 2008 to receive the Planning Board's recommendation, along
with any additional written evidence submitted to the Planning Board.
VOTE: UNANIMOUS
6. Reaular Aaenda
a. Approval of Fiscal Year 2008 -09 Budget Ordinance, Capital Protect
Ordinances, and Grant Project Ordinances
The Board considered adopting the County's budget ordinance School and County
capital project ordinances, and County grant project ordinances for fiscal year 2008 -09 and
authorizing a Parks Conservation Technician II position, effective October 1, 2008, at no
additional cost to the FY 2008 -09 approved General Fund Budget.
Laura Blackmon made reference to the abstract, which outlined the decisions of the
Board at.the last work session.
Chair Jacobs pointed out that the County Commissioners were handed a written
explanation of two shifts in the funding in the Sheriffs Department and the Health Department
that would not incur additional costs. This includes hiring of two new deputies in the Sheriffs
Department and a continuation of the Volunteer Coordinator position. in the Health Department.
Commissioner Gordon asked that an explanation be provided for these two changes.
Donna Coffey said that, according to the numbers, there would be no additional cost for
the two Sheriffs Deputies. The cost of the Volunteer Coordinator would be $3,971. Instead of
being an Administrative Assistant I, it would be a Volunteer Coordinator. This is a trade. The
Sheriffs proposal is to trade vehicles for two deputy positions at no additional costs to the
County.
Commissioner Foushee said that those positions would include benefit costs associated
with the staff.
Commissioner Gordon did not understand how the amounts could be exactly the. same.
Donna Coffey said that the revenues associated with the Administrative Assistant i position
would also transfer to the Volunteer Coordinator. That is how there is a wash of County funds.
Health Director Rosemary Summers said that there is some carry forward money that
has not been expended that will be continuation funding from the State in future years. This
funding will be used to make up the difference in the Volunteer Coordinator's salary. In future
years, there will be a permanent allocation from the State. She said that the revenue
projections are $15,000 for the Administrative Assistant and $21,000 in Medicaid administrative
draw downs, and the additional $10,000 carried forward from this year. There is also $10,000
from CERT, but that is already assigned to the Volunteer Coordinator position.
Commissioner Gordon said that she would like a proposal for this and the numbers.
Commissioner Carey suggested that the Board approve this change in position and ask
the Health Director to bring the numbers back in August, since it will not increase the spending
for personnel.
The Board agreed.
Commissioner Gordon pointed out that she was one of the two Commissioners that
voted for the position that the Board is now restoring ( Volunteer Coordinator for CERT).
There was no discussion on the two Deputies.
Chair Jacobs said that the budget remains unchanged. .
Laura Blackmon said that there is an addition in the abstract about postponing the West
Ten Soccer Complex for a year and postponing opening Northern Park to April. The position
needed to take control of this park would be starting in October.
Donna Coffey said that there would be no additional cost to the County with the addition
of one FTE.
Commissioner Gordon said that her understanding is that the only thing the Board
cannot change is the tax rate, so if there is some mistake, then things need to be worked out so
that the tax rate will not be changed.
Commissioner Nelson said that he did not get this until 11:00 p.m. last night and he has
discomfort in voting for this since he has not really read it, but he will rely on his fellow
Commissioners. He said that when the Board had its retreat earlier this year, there were many
goals with budget implications, but they were not able to review this and he feels like he was not
an active part of this budget. Next year, he would like things to be done differently. A proposal
for setting up money for energy efficient features was one goal he wanted to implement.
Another issue was a request that came to him from people of moderate incomes that live near
public water and sewer but do not have the financial means to hook up to it. The people were
requesting that the County Commissioners set up a fund to assist families of modest means for
this. He would like to request setting up a Retreat Planning Committee with two members of
the Board of County Commissioners working with the Manager.
Chair Jacobs thanked the Manager and staff for the work done to get the Board to this
point. He said that advocates are needed for the County and he has proposed that the
Manager do this. He pointed out that 80% of the cuts from the budget were out of the County.
He expects that part of this is that the County Commissioners do not see the same amount of
angst and pain from the staff as it does from the schools. He said that the Chair and Vice -Chair
have talked about having another work session when the Board returns in August to discuss the
budget process again. He would suggest writing comments to the Manager about the budget
process in the fall, as has been done before.
Resolution of Intent to Adopt the 2008 -09 Orange County Bud-get:
Commissioner Gordon asked about the changing of the positions that were just added.
Donna Coffey explained that, instead of the Administrative Assistant I for the Health
Department, it would become the Volunteer Coordinator Position for the CERT program. In
Parks and Recreation, there would be a position added effective October 1, 2008, a Parks
Conservation Technician II. Commissioner Gordon asked if this would change the numbers
and Donna Coffey said that it would not change the bottom line for the General Fund.
Commissioner Gordon suggested additional wording for the resolution.
A motion was made by Commissioner Foushee, seconded by Commissioner Carey to
approve the Resolution of Intent to Adopt the 2008 -09 Orange County Budget, with position
changes and the stipulation that the Board will receive the language about the changes in the
financial detail.
VOTE: UNANIMOUS
Resolution of Intent to Adopt the 2008 -09
Orange County Budget
The items outlined below summarize decisions that the Board acted upon June 17, 2008 in approving the 2008 -09 Budget.
WHEREAS, the Orange County Board of Commissioners has considered the Orange County 2008 -09
Manager's Recommended Budget, and
WHEREAS, the Commissioners have agreed on certain modifications to the Manager's Recommended Budget,
NOW THEREFORE BE IT RESOLVED, that the Orange County Board of Commissioners expresses its intent
to adopt the 2008 -09 Orange County Budget Ordinance on Tuesday, June 24, 2008, based on the following
stipulations:
1) The following position changes to existing positions and additions to existing staffing levels, as
presented In the 2008 -09 County Manager's, Recommended Budget on May 20, 2008, are
approved:
All positions authorized to begin July 1, 2008 unless otherwise noted.
Approved Net County Funding for
Approved FTE
Department
Position Title
FY 2008 -09
Administrative Assistant ( (Eldercare & Retired Senior Volunteer Program) -
810,469
0.75
Trensltion from long -term temporary to permanent FTE
Aging
Office Assistant I - Transition from long -term temporary to permanent FTE
89,148
0.50
Animal Care Technician (Sheller) - Transition from long -term temporary to
$13,628
1.00
permanent FTE
Animal Services
Veterinary Health Care Technician (Shelter) (Effective 0110112009)
$17,835
1.00
Assistant Fire Marshal
$48,831
1.00
Emergency Services
Emergency Medical Technician -Transition from long -term temporary to
876,484
4.00
permanent FTE
s0
1.00
Emergency Telephone Fund
E911 GIs Mapper 11 (Full cost offset with Subscriber Fees)
Financial Services Technician - Transition from long -term temporary to permanent
816,120
1.00
Financial Services
FTE
Administrative Assistant 1
$3,971
1.00
Dental Hygienist
($5,401)
0.2.0
Health Department
Dental Hygienist (Community Dental Care Coordinator)
510,170.
1.00
Family Nurse Practitioner li
$9,589
0.50
HousingfCommunily, Development Director- Increase General Fund Support - no
881,714
0.00
change In FTE
Office Assistant 11 - Transition from long -term temporary to permanent FTE (Full
so
1,00
Housing & Community
Development Fund
cost offset with Federal Section 6 funds)
Building Maintenance Technician (Effective 01/0112009)
$44,243
1.00
Office Assistant (Buildings and Grounds) - Transition from long -term temporary to
$7,274
1.00
Public Works
Permanent FTE
Office Assistant I (Motor Pool) - Transition from long -term temporary to permanent
$5,846
0.50
FTE
Sustainability, Coordinator - Transition from long -term temporary to permanent
S0
1.00
Purchasing & Central Services
FTE
$0
1.00
Value Engineer - Transition from contract. to permanent FTE
Sheriff
Deputy 1
$191,094
4.00
Social Worker II (Adolescent Parenting) - Transition from long-term temporary to
80
2.00
Social Services
permanent FTE
Heavy Equipment Mechanic I - Transition from long -term temporary to permanent
S0
1,00
Sold Waste Enterprise Fund
FTE
Totall
$641,035
26.46
All positions authorized to begin July 1, 2008 unless otherwise noted.
2) The following modifications to the County Manager's Recommended Ad Valorem Tax Rate, as
presented In the 2008 -09 County Manager's Recommended Budget on May 20, 2008, are made:
X11 I Inform
Revenues:
1'
CISS e - Reaucoon Basea on Lower Operating Costs As i
O nin of Hillsborough Commons
226,247.00
2
valorem rope ax - e uce om ecommen e e o cen per
to 99.2
4.90
•
valuation cents per $100 valuation
5,061,421.00
Total Changes to commended Revenues
(5,237,658. 00
3) The total current expense appropriation for Schools is $60,582,479. The
appropriation to the Chapel Hill - Carrboro City Schools is $37,456,049 and the
appropriation to the Orange County Schools is $23,126,430. The per pupil
allocation is approved at $3,200..
4) The recurring capital outlay for both school districts is $2,570,635 and is hereby -
appropriated $1,579,005 for Chapel Hill - Carrboro City Schools for recurring
capital. There is hereby allocated $991,630 for Orange County Schools for
recurring capital.
5) The County's ad valorem contribution to Chapel Hill Carrboro City Schools and
Orange County Schools totals $90,180,363 or 49.3% of the County's total
General Fund budget of $183,005,580.
6) The Ad Valorem property tax rate shall be set at 99.8 cents per $100 of
assessed valuation, an increase of 4.8 cents over the fiscal year 2007 -08 rate of
95 cents.
7) The Chapel Hill - Carrboro City School District Tax shall be set at 23 cents per
$100 of assessed valuation, an increase of 2.65 cents over the fiscal year 2008-
09 rate of 20.35 cents per $100 assessed valuation. The Chapel Hill - Carrboro
Board of Education's 2008 -09 requested budget included a 7.06 cent increase in
the special district tax rate.
8) The Fire District tax rates shall be set at the following rates (all rates are based on cents per $100
of assessed valuation):
•
Cedar Grove
7.30
•
Chapel Hill
4.90
•
Damascus
6.00
•
Efland
5.225
•
Eno
5.70
•
Little River
4.60
•
New Hope
6.75
•
Orange Grove 14.20
Orange Rural. 6.30
South Orange 9.50
Southern Triangle 6.00
White Cross .6.00
9) Provide- for a County pay and benefits plan that includes:
2.25 percent Cost of Living increase effective July 1, 2008 for permanent employees
In -range salary increases ranging from 1 % to 3% percent for employees whose work performance is rated
proficient or higher work performance effective on the employees' performance
FY 2008 -09 Budget Ordinance:
Commissioner Gordon asked how to track the Solid Waste Landfill Operations
Enterprise Fund and whether it was from General Fund Balance or another reserve. Donna
Coffey said that it was accumulated from Solid Waste fees. It is called a reserve.
Section I— Budget Adoption
A motion was made by Commissioner Carey, seconded by Commissioner Foushee to
approve the FY 2008 -09 Budget Ordinance.
Fiscal Year 2008 -09
'Budget Ordinance
Orange County, North Carolina
Be it ordained by the Board of Commissioners of Orange County
Section I. Budget Adoption
There is hereby adopted the following operating budget for Orange County for this fiscal year
beginning July 1, 2008 and ending June 30, 2009, the same being adopted by fund and activity,
within each fund, according to the following summary:
Fund
Current
Revenue
Interfund
Transfer
Fund Balance
Appropriated
Total
Appropriation
General Fund
$178,352,035
$2,653,545
$2,000,000
$183,005,580
EmeMency Telephone Fund
$718,223
$0
$5,494
$723,717
Fire Districts Fund
$3,010,335
$0
$52,109
$3,062,444
Section 8 (Housing) Fund
$3,975,720,
$81,714
.$0
$4,057,434
Community Development
Fund
$810,651
$329,961
$0
$1.,140,612
Efland Sewer Operating Fund
$62,000
$82,250
$0
$144,250
Revaluation Fund
$136,000
$0
$47,249
$183,249
Visitors Bureau Fund
$1;014,000
$0
$7,889
$1,021,889
School Construction Impact
Fees Fund
$2,070,000
$0
$0
$2,070,000
Solid Waste /Landfill
Operations Enterprise Fund
$8,839,528
$0
$1,656,935
$10,496,463
S ortsPlex Enterprise Fund
$2,217,8001
$700,000
$0
$2,917,800
Section II. Appropriations
That for said fiscal year, there is hereby appropriated out the following:
Function
Appropriation
General Fund
-doverning
$9,524,681
and Management
$12,853,067
General Services
$4,138,847
Community and Environment
$36,695,871
Human Services
$17,184,424
Public Safety
$3,688,588
Culture and Recreation
$64,722,715
Education
$26,105,859
Debt Service
$8,091,528
Transfers to Other Funds
Total General Fund
$183,005,580
Emergency Telephone System Fund
Public Safe
$723'717
Total Emergency Telephone System Fund
$723,717
Fire Districts
$171,189
Cedar Grove
996
Chapel HID
$45,
Damascus
,976
$295,49
Efland
$339,941
Eno
Little River
$166,035
New Hoe
$354,783
Orange Grove
$259,666
Orange Rural
$641640
South Orange
$429,969
Southern Triangle
$167,726
White Cross
$189,027
Total Fire Districts Fund
$3,082,444
Section 8 (Housing) Fund
Human Services
$4,057,434
Total Section 8 Fund
$4,057,434
Community Development Fund Affordable Housing
Program)
Human Services
$329,961
Total Community Development Fund Affordable Housin Program)
$329,961
Community Development Fund HOME Program)
Human Services
$810,651
Total Community Development Fund
$810,551
Efland Sewer Operating Fund
General Services
$144,260
Total Efland Sewer Operating Fund
$144,250
Revaluation Fund
General Services
Total Total Revaluation Fund
$183,249
Visitors Bureau Fund
Community and Environment
$1,021,889
Total Visitors Bureau Fund
$1,021889
School Construction Impact Fees
Transfers to Other Funds
$2,070 OOD
Total School Construction Impact Fees Fund
$2,0701000
Solid Waste/Landfill Operations Enterprise Fund
Solid WastelLandflll Operations
$10,496,463
Total Solid Waste/Landffll 0 era0ons
$10,496,463
S ortsPlex Enterprise Fund
$2,917,800
Culture and Recreation
Total S ortsPlex Enterprise Fund
$Z917,800
Section N. Revenues
The following fund revenues are estimated to be available during the fiscal year beginning July
1, 2008 and ending June 30, 2009, to meet the foregoing appropriations:
Function
Appropriation
General Fund
$128,303,689
Pro Tax
$1 310
Sales Tax
$288 ,000
$288
Licenses & Permits
$18 303,182
Inte overnmental
$10,859,803
Charges for Services
$840,000
Investment Earnings
Miscellaneous
$2 653 853
Transfers from Other Funds
,,071
,545
$2,000,000
Appropriated Fund Balance .
Total General Fund
$183,005,580
Emerg ency Telephone System Fund
$7
Charges for Services
$5,494
$5,494
Appropriated Fund Balance
Total Emergency TalelMone, System Fund
$723,717
Fire Districts
$3,005,158
Property Tax
179
Investment Ferm s
$5522in
A ro dated Fund'Balance
Total Fire Districts Fund
,
$3,062,444
Section 8 (Housing) Fund
$3,,720
Intergovernmental
$814
$81
Transfer from General Fund
Total Section 8 Fund
$4,057,43434
Community Development Fund Affordable Housing
Program)
Transfers from Other Funds
$329,961
Total Community Development Fund Affordable Housing Program)
$329,961
Community Development Fund HOME P ram
intergovernmental
$751,093
Transfer from General Fund
$59,558
Total Community Development Fund HOME Program
$810,551
Efland Sewer Operating Fund
Charges for Services
$82,000
Transfers from Other Funds
$82 250
Total Efland Sewer Operating Fund
$144,250
Revaluation Fund
Transfers from Other Funds
$,000
Fund Balance
Appropriated ce
$47
$47
Total Revaluation Fund
$18$249
Visitors Bureau Fund
Occupancy Tax
$91,000
Sales & Fees
$3
$,000
In ovem mental
$,000
Investment Earnings
$10
$10 000
Appropriated Fund Balance
$ 889
Total Visitors Bureau Fund
$1,021,889
School Construction Impact Fees Fund
Impact Fees
$2.070,000
Total School Construction hVact Fees Fund
$2,070,000
Solid WasteA andfill operations Enterprise Fund
Sales & Fees
$8,032,506
overnmental
Intergovernmental
622
$395,6
Miscellaneous
$0
$0
$111,400
Licenses & Permits
$300,000
Interest on Investments
$0
$
Transfers from Other Funds
$1,656,935
Appropriated Reserves
Total Solid Waste/Landfill Operations
$10,496,463
S ortsPlex Enterprise Fund
$2,217,805
Charges for Services
$700 000
Transfers from Other Funds
Total S ortsPlex Enterprise Fund
$2,917,800
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2008 -09 a general county -wide tax rate of 99.8 cents
per $100 of assessed valuation. This rate shall be levied in the General Fund. Special district
tax rates are levied as follows:
Cedar Grove
7.30
Chapel Hill
4.90
Damascus
6.00
Efland
5.225
Eno
5.70
Little River
4.60
New Hope
6.75
Orange Grove
4.20
Orange Rural
6.30
South Orange
9.50
Southern Triangle
6.00
White Cross
6.00
Chapel Hill- Carrboro School District
23.00
Section V. School Current Expense
The current expense allocation for both school districts is $60,582,479. Of that total, there is
hereby allocated a lump sum of $37,456,049 for Chapel Hill- Carrboro City Schools and
$23,126,430 for the Orange County Schools. This appropriation equates to $3,200 per student
based on the March 2007 North Carolina Department of Public Instruction certified average
daily membership of 11,705 for Chapel Hill - Carrboro City Schools and 7,227 for the Orange
County Schools.
Section VI. School Recurring Capital Outlay
The recurring capital outlay for both school districts -is $2,570,635. There is hereby
appropriated $1,579,005 for Chapel Hill - Carrboro City Schools for recurring capital. There is
hereby allocated $991,630 for Orange County Schools for recurring capital.
Section VII. Reserve for Fair Funding for Schools
There is a Reserve for Fair Funding for Schools included in the Education function of the
General Fund totaling $988, 000. The Reserve fund is to be contractually
distributed equally to the two school systems with Chapel Hill Carrboro City
Schools receiving $494,000 and Orange County Schools receiving $494,00.0 to
address school safety and health needs.
Section Wit. Schedule B License
In accordance with Schedule B of the Revenue Act, Article 2, Chapter 105 of the North Carolina
State Statutes, and any other section of the General Statutes so permitting, there are hereby
levied privilege license taxes in the maximum amount permitted on businesses, trades,
occupations or professions which the County is entitled to tax.
Section /X. Animal Licenses
A license costing $5 for sterilized dogs and sterilized cats is hereby levied. A license for un-
sterilized dogs and a license for un- sterilized cats is $30 per animal.
Section X. Board of Commissioners' Compensation
The Board of County Commissioners authorizes that:
Salaries of County Commissioners will be adjusted -by any cost of living increase, any in-
range salary increase and /or .any other general increase granted to permanent County
employees. For fiscal year 2008 -09, this includes adjusting Commissioners' salaries
effective July 1, 2008 by the equivalent of the 2.25 percent Cost of Living Adjustment
increase for permanent employees and adjusting Commissioners' salaries effective
December 1, 2008 by the equivalent of the 2 percent In -Range Salary increase for
permanent employees.
• Annual compensation for County Commissioners will include the County contribution for
health insurance, dental insurance and life insurance that is, provided for permanent County
employees, provided the Commissioners are eligible for this coverage under the insurance
contracts and other contracts affecting these benefits.
• County Commissioners' compensation includes eligibility to continue to participate in the
County health insurance at term end as provided below:
✓ If the County Commissioner has served less than two full terms in office (less than eight
years), the Commissioner may participate by paying the full cost of such coverage. (If
the Commissioner is age 65 or older, Medicare becomes the primary insurer and group
health insurance ends.)
✓ If the County Commissioner has served two or more full terms in office (eight years or
more), the County makes the same contribution for health insurance -coverage that it
makes for an employee who retires from Orange County after 10 years service as a
permanent employee. If the Commissioner is age 65 or older, Medicare becomes the
primary insurer and group health insurance ends. The County makes the same
contribution for Medicare Supplement coverage that it makes for a retired County
employee with 10 years service.
• Annual compensation for Commissioners will include a County contribution for each
Commissioner to the Deferred Compensation (457) Supplemental Retirement Plan that
is the same as the County contribution for non -law enforcement C_ ounty employees to
the State 401(k) plan.
Section Xl. Budget Control
General Statutes of the State of North Carolina provide for budgetary control measures to exist
between a county and public school system. The statute provides:
Per General Statute I I5C -429:
(c) The Board of County Commissioners shall have full authority to call for, and the
Board of Education shall have the duty to make available to the Board of County
Commissioners, upon request, all books, records, audit reports, and other information
bearing on the financial operation of the local school administrative unit.
The Board of Commissioners hereby directs the following measures for budget administration
and review:
That upon adoption, each Board of Education will supply to the Board of County
Commissioners a detailed report of the budget showing all. appropriations by function
and purpose, specifically to include funding increases and new program funding. The
Board of Education will provide to the Board of County Commissioners a copy of the
annual audit, monthly financial reports, copies of all budget amendments showing
disbursements and use of local moneys granted to the Board. of Education by the Board
of Commissioners.
Section XI►. Internal Service Fund - Dental Insurance Fund
The Dental Insurance Fund accounts for the receipt of premium payments from the County for
its employees and from the employees for their dependents, and the payment of employee
claims and administration expenses. Projected receipts from the County and employees for
2008 -09 are $ 394,631 and projected expense for claims and administration for 2008 -09 is
$439,335.00. An allocation of $44,704.00 will be made from reserves in the fund to balance.
Section Xll►. Encumbrances
Operating funds encumbered by the County as of June 30, 2008 are hereby re- appropriated to
this budget.
This budget being duly adopted this 24th day of June 2008.
Donna Baker. Clerk to the Board Barry Jacobs, Chair
Valerie Foushee, Vice Chair Alice Gordon
Moses Carey, Jr.
VOTE: UNANIMOUS
Mike Nelson
Link Center Renovations Capital Proiect Ordinance:
A motion was made by Commissioner Gordon seconded by Commissioner Foushee to approve
the Link Center Renovations Capital Project Ordinance for a total project budget of $100,000
with no additional funds for FY 2008 -09.
Information Technolo-gy Capital Proiect Ordinance:
A motion was made by Commissioner Carey seconded by Commissioner Foushee'to approve
the Information Technology Capital Project Ordinance for a total project budget of $3, 326,000
with $375,000 in additional funding for FY 2008 -09.
Summary of Grant Proiect Ordinances:
A motion was made by Commissioner Foushee, seconded by Commissioner Carey to
approve the Grant Project Ordinances.
VOTE: UNANIMOUS
Commissioner Nelson said that at the work session, he would like to talk about next
year's retreat because the retreat is the beginning of the budget process. Chair Jacobs said
that the Board could talk about the budget process at the work session also.
Laura Blackmon said that the Board normally holds a retreat in January and that is too
late to start talking about the budget.
Chair Jacobs said that the retreat should be structured so that new members can
participate in the retreat process.
Commissioner Carey said that at one time the. County Commissioners did have the
retreat early enough to adopt Board of County Commissioners goals in March. This is what the.
Manager used to develop the -recommended budget.
b. Proposed Final Draft Eno EDD Area Small Area Plan
The Board considered adoption of the Eno EDD Area Small Area Plan.
Perdita Holtz said that this item is to consider adoption of this plan. There were several
comments made at the QPH on May 1 e, and in response, staff made three main revisions.
First of all, there was a reserve area for utility planning purposes to the southwest of the focus
area. This has been removed from all of the maps and the text. Secondly, the Durham Urban
Growth Area Boundary was added to all of the maps. Thirdly, the City of Durham's existing
water and sewer and annexation policies were added more prominently to the plan. • The
Planning Board's recommendation was approval with several comments on page 3 of the
abstract. Staff has made comments and recommendations to those Planning Board comments,
which are included on Attachment 3. Administration recommends that the Board give staff
direction regarding the Planning Board comments, adopt the small area plan, incorporate any