HomeMy WebLinkAboutAgenda - 09-23-2010 - 1ORANGE COUNTY
• ~ BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 23, 2010
Action Agenda
Item No.
SUBJECT: Orange County/Chapel Hill-Carrboro City Schools/Orange County Schools
Joint Meeting
DEPARTMENT: County Manager/Financial PUBLIC HEARING: (YIN) No
Services/CHCCS/OCS
•
As listed in "Background" Section
INFORMATION CONTACT:
Frank Clifton, (919) 245-2300
Clarence Grier (919) 245-2453
Neil Pedersen, (919) 967-8211
Patrick Rhodes, (919) 732-8126
PURPOSE: To discuss various issues with policy and/or financial implications that re of interest
to the Orange County Commissioners, Chapel Hill-Carrboro City Schools Board of Education
and/or Orange County Schools Board of Education.
BACKGROUND: At the September 8, 2010 meeting of the Superintendents' and County
Managers Meeting, members agreed to structure the meeting for this. September 23 joint work
session around the following agenda items:
1. Overview of the Article 46 (One-Quarter cent) Sales Tax referendum Education
Strategy
Assistant County Manager Gwen Harvey will give an update on the County's strategy to
finalize and distribute educational materials for the Article 46 One-Quarter cent) Sales Tax
referendum. Information will be on the County web page and in printed form for the Schools,
Chamber of Commerce, Economic Development and all County Departments.
Attachment 1: Ten points of the County's Educational Campaign
• 2. Overview of Approved FY 2010-11 Budget (OCS)
Orange County Schools will provide an overview of their FY 2010-11 Approved Budget,
including impacts of Local- and State budget reductions, provide current Student
Membership enrollment information, and an update on FY2010-12 Federal Stimulus
Funding Allocations.
Attachment 2-a: Reductions in State Funding 2009-10 and 2010-11 •
Attachment 2-b: Federal Stabilization and Stimulus Funding
Attachment 2-c: Reductions to Local Budget in 2010-11
Attachment 2-d: Possible State Funding Scenarios for2011-12
Attachment 2-e: Orange County Schools Student Enrollment -Day 10
3. Overview of Approved FY 2010-11 Budget and outlook for 2011-12 (CHCCS)
Chapel Hill-Carrboro City Schools will provide an overview of their FY 2010-11 Approved
Budget, including impacts of Local and State budget reductions and provide current Student
Membership enrollment information.
Attachment 3-a: CHCCS Summary of FY 2010-11 Budget
Capital Investment Plan and Tenth Day Enrollment
Attachment 3-b: CHCCS FY 2010-11 Continuation Budget Requests
Attachment 3-c: CHCCS Budget Impact Non-Recurring and Non-specific
Reductions to Fund in FY 11-12
Attachment 3-d: Non-Recurring and Non-Specific Budget
Im~act by LEA By Category
Attachment 3-e: 10t Day Enrollment
4. County Update on Preliminary Outcome of FY 2009-10 Year-end
Revenues and Expenditures •
The County will provide a preliminary outcome of FY 2009-10 Year-end Revenues,
Expenditures and Changes in Fund Balance.
Attachment 4-a: County Preliminary FY 2009-10
General Fund Revenues
Attachment 4-b: County Preliminary FY 2008-09
General Fund Expenditures and Fund Balance
Attachment 4-c: Schedule of General Fund Expenditures
FINANCIAL IMPACT: There is no financial impact tied directly to the discussion at this work
session. However, decisions that the Commissioners and School boards will make at
subsequent meetings are likely to have significant implications for future capital and operating
budgets.
RECOMMENDATION (S): The Manager recommends that the board discuss the issues noted
and provide direction to staff, as appropriate.
•
Attachment 1 3
• Subject: 1/4 cent sales tax referendum
Commissioners:
County staff is beginning its efforts to set up our education campaign for the '/4 cent sales tax referendum.
Currently we are focused on:
1. Email and telephone call lists for elec#ion notification messages.
2. Working with School Systems for contact with parents.
3. Developing handouts and public ads (via Tourism Marketing contact) that will be used as the basic
message about the referendum.
4. Establishing web site connections and appropriate links.
5. Using Cable TV for basic information on the referendum.
6. Connecting with Librany and Senior Citizen support groups via newsletters, etc.
7. Interacting with the Volunteer Fire Departments.
8. Developing a scheduled ad for local newspapers that will run during October reminding voters of
the referendum.
9. Hand outs will be available at all county office locations.
10. A letter from myself to County Employees advocating that they vote in the referendum.
We will be refining these effort and look for more avenues of connectivity.
Gwen Harvey and Willie Best will be coordinating the effort with County Departments.
You have the opportunity to write letters-to-tine-editor in each of the local papers (News of Orange,
• Carrboro Citizen, Chapel Hill News and Chapel Hill Herald) giving your individual perspective on the
sales tax and its proposed usces for the next five years.
Additionally, you can make contact with the various political groups to get their positions established in an
appropriate manner.
I will work with the Chamber (Aaron Nelson), Home Builders and Realtor Groups to make sure they
understand the proposed uses and have the appropriate information regarding the referendum.
John Roberts will review any materials generated by staff to determine its appropriateness within State
Law.
As information becomes available you will be provided that information. Our focus will be in the month of
October running up to the November 2"d referendum date.
If you have suggestions of opportunities to reach out and make contact with the public or groups, please
let us know.
FYI -only at this point
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Attachment 2a 4
ORANGE COUNTY SCHOOLS
Reductions in State Funding for 2009-10 and 2010-11
2009-10 2010-11
Reversion of state dollars $ 1,076,282 * $ 1,485,386 **
* Reversion included 9.79 teaching positions, $4,787 in textbooks, $54,820 in
non-instructional support, $2,500 in CTE program support, $1,844 in school
technology and $480,000 for teacher assistants.
**Reversion included cuts outlined above as well as the following additional reversions:
2.39 teaching positions, $3,000 in central office administration, $49,579 in non-
• instructional support, .95 positions in instructional support, $376 in school technology,
and $159,236 for teacher assistants.
In addition, the state reduced supplies and materials by $265,818 and
eliminated all funding for textbooks in 2010-11.
•
Attachment 2b 5
ORANGE COUNTY SCHOOLS
Federal Stabilization and Stimulus Funding
PRC 140 ARRA -Education Stabilization
PRC 141 ARRA -Title I
PRC 144 ARRA -IDEA VIB
PRC 145 ARRA -IDEA Pre School
PRC 146 ARRA -Education Technology
PRC 149 ARRA -Child Nutrition Equipment
2009-2010
Budset
$ 1,943,061 $
$ 362,173 $
$ 1,551,515 $
$ 61,325 $
$ 10,304 $
$ 20,328 $
$ 3,948,706 $
2010-2011 2011-2012
Budget Budset
2,232,404 $
107,683 $
1,152,415 $
11,536 $
1,014 $
_ $
3,505,052 $
PRC 140 Salary and benefits for 48 teachers and $265,000 in classroom materials & supplies
PRC 141 Salary and benefits for teachers and TAs for Extended School Year, transportation
and materials and supplies for ESY, contracted services, computer equipment, substitute
pay and parent involvement
PRC 144 Salary and benefits for 9 teachers and 5 teacher assistants. Also, includes staff
development and other miscellaneous expenses
PRC 145 Salary and benefits for .5 teacher assistant positions
PRC 146 Technology
* Note that there will be no federal stabilization and stimulus funding after FY 2011.
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Attachment 2c s
• ORANGE COUNTY SCHOOLS
Reductions to Local Budget in 2010-11
School Building Administration $ 209,996
Instructional Support $ 76,536
Non-Instructional Support $ 92,427
Teacher Assistants $ 66,737
Staff Development $ 12,839
Instructional Supplies $ 21,293
Financial Services $ 2,326
. Support Services $ 28,800
Executive Administration $ 2,000
$ 512,954
* These local budget reductions were necessary to offset
the increased cost of health insurance, state retirement,
utilities and other increases in expenses.
•
ORANGE COUNTY SCHOOLS
Possible State Funding Scenarios for 2011-12
2010-2011 Loss in Revenues Loss in Revenues Loss in Revenues
Allotment * of 5% of 10% of 15%
PRC 001 Classroom Teachers 18,738,394 936,920 1,873,839 2,810,759
PRC 002 Central Office Administration 790,849 39,542 79,085 118,627
PRC 003 Non-Instructional Support 2,350 118 235 353
PRC 005 School Building Administration 1,981,712 99,086 198,171 297,257
PRC 007 Instructional Support 2,295,103 114,755 229,510 344,265
PRC 012 Driver Training 173,928 8,696 17,393 26,089
PRC 013 CTE -Months of Employment 2,114,606 105,730 211,461 317,191
PRC 014 CTE -Program Support 101,232 5,062 10,123 15,185
PRC 015 Technology 103,489 5,174 10,349 15,523
PRC 024 DSSF 207,531 10,377 20,753 31,130
PRC 027 Teacher Assistants 1,779,837 88,992 177,984 266,976
PRC 029 Behavioral Support (Willie M.) 53,342 2,667 5,334 8,001
PRC 032 Children with Special Needs 3,461,694 173,085 346,169 519,254
PRC 034 AIG 341,467 17,073 34,147 51,220
PRC 054 LEP 302,328 15,116 30,233 45,349
PRC 056 Transportation 1,873,127 93,656 187,313 280,969
PRC 061 Classroom Supplies & Materials 156,192 7,810 15,619 23,429
PRC 063 Spec. Program Funds - EC 24,378 1,219 2,438 3,657
PRC 067 Assistant Principal Interns 40,702 2,035 4,070 6,105
PRC 069 At-Risk Student Services 1,080,491 54,025 108,049 162,074
PRC 096 Spec. Position Allot. (C. Rigsbee) 66,058 3,303 6,606 9,909
PRC 130 Textbooks 7,321 366 732 1,098
35,696,131 1,784,807 3,569,613 5,354,420
* Allotments as of 9/8/10
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Orange County Schools Student Enrollment - Day 10
School Name K 1 2 3 4 5 6 7 8 9 10 I 1 12 TOTAL
Cameron Park Elementary 93 88 122 119 90 106 ,x=0' ' ,,�;D?, , �.0 `` ��v-,0 .r��t��. '��,`0 ;,� '-�> 618 ��
Central Elementary 51 38 54 38 43 31 :•;0�� r7,.0�,������0°`F,±`,�0�'�z','0';� , .=0 `, , 0��;�'; 255
Efland Cheeks Elementary 101 54 74 71 85 58 ��'0 ` ���`'f�"�;z�'�0�`� '`'0, �,��4�;0,�",. ,0 r . ,.,.0 �"' 443
Grady Brown Elementary 101 62 74 77 70 94 ,',0 ,� �, 0`,z 5��0 f, ,,„� $=,,;0 ; 0 ,,..Q;. 478
Hillsborou h Elementary 71 69 59 79 66 68 �,,3�w ��,;,,r�:,0�� ,'�0' z �n.0�� z �0�� �,�0�� � 0 e,;: 412
New Ho e Elementary 80 92 101 115 98 88 �t�s�,�°,��� �'��Q�'`,'� °�,(�"��� *"Q" �d�;�����k��x 574
Pathways Elementary 68 78 76 88 78 84 �"` .� �i +,�� ,��;.4,�, ���,,�;� ,��'(��,����`¢���';"-* 472
A L Stanback Middle � .� � ' , � a�.� �� �204 190 214 ���'�� ��"� � '
� , � r`���,_0 � w0 �� 608
Charles W Stanford Middle 197 205 184 t��0;Yy�,G;Os�y#��� �z�Y�,�0 :.: 586
GravellyHillMiddle ' ¢ , " � 158 169 167 �;��';0;,�����?0��`��N�6'���,;�'��� ;:; 494
Cedar Rid e High '"�: 286 259 264 205 1014
Orange Senior High ¢ � 355 277 334 230 1196
Partnership Academy ::,� ,f �` � � , � 8 8 7 1 24
District Total 7174
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Attachment 3a9
•
��°tPEL HILL-
o�o
CITY SCHOOLS
TO: Valerie Foushee, Chair, Orange County Board of Commissioners
Frank Clifton, Orange County Manager
FROM: Neil G. Pedersen
Superintendent
RE: Information Requested for September 23,2Q 10 Joint Meeting
DATE: September 1 b, 2010
� First,the CHCCS Board of Education wishes to express its gratitude to the Orange
• County Board of Commissioners and the Manager for working in a spirit of cooperation
to help us navigate through another very chalienging budget year. In addition, the state
legislature did not cut as much from school district budgets as was initially anticipated,
and federal dollars continued to comgensate for state reductions. As a result, our district
did not have to make as extensive reciuctions as we initially feared. Still,we did make
reductions in our local and state budgets and employees received no pay increases for the
second year in a row.
This mernorandum provides the information that was requested of the school districts for
the September 23Td joint meeting. It includes information on the 2010-11 budget,the
outlook for 2011-12,the Capital Investment Plan,and our 10�'Day Membership.
Local Budget
. The attached sheet (Attachment No. 1) summarizes the adjustments that we made in our
local budget to address nevv expenses and to reduce expenditures to he�p to pay for them.
Our biggest new expense was $b62,043 for state mandated increases in employee heal#h
insurance and the state retirement match. In addition,we budgeted $136,429 for several
continuing programs that will require an increase in expenditures as indicated on
Attachrnent No. ]. At the meeting where the School Board adopted its local budget,the
Board also allocated$70,000 from fund baiance to support an evaluation of the district's
literacy interventions by an outside consultant. This was in response to ongoing concerns �
about a small number of students who progress through our system without developing
strong literacy skills. These students are at great risk of not graduating from high school;
• therefore,the Board believed this one-time expenditure of funds was warranted.
10
n services the Child Nutrition Pro am, and •
The distnct reduced expenditures for ce tral , �'
utilities by$564,249. Consequently, the net increase in local budget expenditures was
$304,223. The County per-pupil appropriation remained the same at $3096,but the
additiona194 students projected to enroll generated an additional $293,9Q0 from the
Caunty appropriation. On the other hand, the projected revenues from the special district
tax were budgeted at$122,190 less than we received in 2009-1 Q. The$70,040 increase
in appropriated fund balance and other minor local revenue adjustments totaling$63,213
allowed us to balance our local budget. ,
It shauld be noted that a much more negative outcome was averted by the Board of
County Cammissioners decreasing the district's CIP Pay-As-You-Cxo appropriation by
approximately$1.1 million and using these revenues to suppart the operating budget.
Although this stopgap measure was justified and appreciated this year,we would not
expect this decrease in CIP revenues to continue indefinitely into the future.
State Bndget
Turning to the state budget, the discretionary reduction in 2049-10 of$1,903,379 was
continued into 2010-11. 'I'!te amount was increased this year by$663,291. This meant
that we had to reduce our state apprapriation by a total of$2,Sb6,670. Ta accomplish
this, we returned to the state the same 31 teaching positions as in 2009-10,reduced
funding for Career and Technical Education ($330,OOQ}, further reduced utilities
($177,665}, eliminated rnembership dues to the Triangle Leadership Academy($SS,Q00}, .
and reduced funding for teacher assistant salaries{$103,518}. In addition, ather state
budget lines were reduced by$158,028. In addition to these reductions, the state
eliminated all funding for textbooks and retluced the supplies and equipment budget line
by$461,88U, Fortunately,the supply and equipment reduction was compensated with the
same amount af federal stabilization funds.
Federal Budget
The state's education budget is supported by an unprecedented infusion of federal dollars
of about$730 million that expire at the end of the 2010-I 1 budget year{See Attachment
No. 2). If these federal funds are not extended and if the state budget cuts are not
restored, the CHCCS district faces a potential loss of$7 million. The reductians are
autlined on Attachment No. 3. This is what is referred to as the"funding cliff'that the
state and schaal disixicts could be facing for the 2011-12 school year. ,
Across the country, some states were facing such a"cliff'this year. The threat of
hundreds of thousands of teachers losing their jobs prompted the passage of a$10 billion
Education Jobs bill appraximately two weeks before schools were to open. Because we
had already plaruied for reduced local and state funding levels and knowing that this was
non-recurring funding that we had two years to expend, the Board decided, essentially, to
"bank"the$2.3 million that we will receive. The funds can be used to retain positions;
therefore, we will expend these funds to support some current local and/or federally paid
staff. This will build up a reserve in our local fund balance and/or federal accounts. This
will allow us to have additional funds to cushion the"cliff"effect in 2011-12. As a result •
11
• of this "banking"of funds, the Commissioners should expect to see an unappropriated
fund balance well above S.5%when our 2009-10 audit is completed. It should be
remembered,however,that these are one-time funds that must be expended by September
2012.
Commissioners also may have heard that North Carolina was awarded$400 millian in
federal funds as part of the Race to the Top initiative. The Deparhnent of Public
Instruction will retain 50%of this funding with the rest distributed to school districts. At
this time, the allocation formula has not been finalized. These funds wilt be spread out
over four years. We do not anticipate this being more than$150,000 per year far our
district,and it must be spent to achieve the commitments that the state made in its RttT
propasal. In other words, it should be considered as categorical funding that probably
cannot be used to campensate far local, state, or federal funding reductions.
Capita!Investment Plan
As stated earlier, the BOCC made a decision, upon the Manager's recommendation, to
reduce Pay-As-You-Go revenues to the CIP and use this savings to maintain the same
per-pupil allocation for the County appropriation. This reduced our PAYG revenues by
$1,068,161. In addition,the state redirected some state lottery funds and revised the
allocation formula, resulting in a reduction of$�26,637 in our projected lottery revenues
for 2010-11. These local and state reduc�ions resulted in our PAYG funding decreasing
from$4,029,709 in 2009-10 to $2,534,911 in 2010-11: a 37%reduction.
• The full impact of these reductions will not be felt this year due to the use of funds built
up in our lottery reserve and more than$4 million that wiil come to the district through
the Qualified School Conshvction Bonds (QSCB). However, in future years it will be
impossible to maintain existing facilities, build new schools, and acquire necessary
instructional technalogy at this level of local support. If the '/ cent local sales tax passes,
it will generate approximately$550,000 for our capital needs,but this will not
campensate for the potential reductions in state and local capital funding. It also should
be pointed out that we no longer are receiving funds from the Public Schools Building
Fund. In short,we are very concerned about our capacity to maintain our aging current
facilities,provide new facilities for a growing student population, and catch up with our
siudents' technology needs.
Tenth Day Enroilmeut(Attachment No.4)
Our projected 2Q�' day membership far 201Q-11 is 11,834. As of the tenth day of school,
there were 11,668 students in membership: 166 students fewer than the state projection.
Nevertheiess, we have approximately 100 more students in membership than at this time
last year. As a district,we continue to grow,but at a considerably slower rate than was
the case a decade ago. Overall, our elementary schools are operating at slightly more
than 100% of capacity. The district wilt be considering some spot redistricting in 2011-
12 to balance elementary membership with capacity.
• Cc jChapel Hill- Carrboro City Schools Board of Education --
Lincoln Center, 750 S. Merritl Mill Road • Ch��pel liill, NC 27G16-2878 • �919)�387•8211 •www.chccs.kl2.r�c.us
Attachment 3�i2
CHAPEL HILL-CARRBORO CITY SCHOOLS
� ZO10-2411 CONTINUATION BVDGET REQUEST�
2410-11 District's Enrollment Projection: 1I,834
2009-10 5tate Projection: II,'140
ZQ10-Il Projected Enrollment Increase: 94
State Mandates AMOUNT
Step increase for certified staff
Anticipated increase in employee health insurance-(8.9% increase;from$4527 to$4929} $ 294,193
Anticipated increase in employer state retirernent match(from 8.75%to 10.51%) 367,850
Subtotal $ 662,043 .
Current Services
Revenue Sharing with Charter Schaols � $ 25,000
3 Athletic Trainers (after$28K stipend reduction per school) . 67,429
Dual Language Expansion at FPG and Scroggs 20,000
Middle Schoal Mental Health Services (Ioss of grant funding) 24,OOp
Subtotal $ 136,424
•Expansion Items
Support for enhancing the literacy prograrn $ 70,000
Total of Budget Requests $ 868,4�2
Budget Reallocations and Savings:
Central Office non-personnel reductions $ (172,116)
Gifted lead teachex position � (69,598}
Permanent substitute teacher positions (75,200)
� Reduce Local Subsidy to Child Nutrition Program (125,040)
Reduce Local Utilities Budget {122,335}
Subtotal of Budget Reallocatians and Savings $ (564,249)
Total Contiunation Budget Increase $ 304,223
*These salaries and benefits ha:ve been recorded as refunds of expense in prior year budgets.
These transactions will be recorded as revenue sources as recommended by the district's auditors.
•
Attachment 3c13
��� Public Schools of North Carolina •
�� State Board of Education f ►epartment of Public Instruction
Budget lmpact
Non-Recurring and Non-specific Reductions to Fund in FY 11-12
Category Amount
)ncluded ir�,by LEA Ima�
LEA Ad justment $304,774,366
Mentoring 9,214,190
Non-Instructional Personnel 373,281,fi48
School Technology 9,000,000
Stabilization Reduction-CTE 54,622,195
Statf Development 12,555,269
Textbooks 113,941,155
Subtotal $877,388,823
N�t inc{uded in by LEA lm�act:
Exceptional Chitdren Textbooks $1,468,889 •
Finance Officer Staff Development 64,560
Teacher Working Condition Survey 215,000
Schoal Bus Replacement 11,900,000
Stabilization Reduction- LEAAvg. Salary Diff. 36,736
Subtotal $13,685,185
Grand Total $891,074,008
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Dlvisfon of Schpo!Business Services
SchoolAllotments Sectlon
Q:18ud1SchoolAllotmentslBudgets1FY20tQ-fi 8udgetlReductionlFYi9_ReductionCllffAnalysis.xls
• • •
Non-Recurring and Non-Specific Budget impact
By LEA By Category �
Non-insUvctional School Staff
LEA No. LEA Name LEAAdjustment Mentoring Support Technology Stabilization-CTE Devekopment Textbooks Total
Dolla� Dollar pollar pollar MOE Dollar pollar pollar MOEs Dollar
590 McDowell County (1,318,Q95) (27,805) (1,614,377) (38,923) (42) (243,054) (67,53'[) {492,775) (42} (3,802,560)
600 Mecklenburg County (28,075,704) (1,031,945) (34,386,580) (829,077) (828) (4,756,032) (888,403) (10,496,218) (828} (80,463,959)
610 Mitchell County (439,503) (8,739) (538,294) (12,979) (14) (78,12p) (40,577) {164,310) (�4) (1,282,522)
620 MontgomeryCounty (875,907) (29,982) (1,072,794) (25,866) (28) (159,096) (53,965) (327,461) (28) {2,545,071)
630 MooreCounty {2,563,283) {53,4Q9) (3,939,460 (75,694 (84) (485,52d) (105,731) (958,294) (84) (7,381,391)
640 Nash-Rocky Mount (3,571,99�) (62,410) (4,374,906 (105,481) (115) (6Ei,135) (i36,67&) (1,335,404) {115) (10,24$,003}
650 NewHanoverCounty {5,021,441) (119,347) (6,150,164) (148,283) (161) (928,809) (181,142} {1,877,266) (161) (14,426,472)
660 Northampton County (520,050) (26,073) (636,947) (15,357) (17) (93,653) (43,048) ('f94,423) (17) (1,529,551)
670 OnslowCounty (4,956,589) (202,801} (6,070,734 (146,368) (946) (857,896) (179,153) (1,853,041) (146) (14,266,582)
680 Orange Courrty (�,485,386) (38,178) {1,819,273) (43,863) (50) (295,300} (72,663) (555,318) (50) {4,307,981)
681 Chapel Hill-Carrboro (2,444,113) (73,953) (2,993,5�3) (72,175) (80) {472,400) (102,075) (913,742) (80) (7,071,969)
690 PamlicoCounty (285,842 (8,651) (350,093 (8,44'I) (11 (66,737) (35,863) ('f06,863) (1'I) (862,490)
700 PasquotankCounty (1,250,765) (38,061) (1,531,912) (36,935) {38) (223,820) (65,465) {467,604) (38) (3,614,562)
71Q Pender County {1,707,616) (51,248 (2,091,455) (50,426) (56) (311,696) (79,480) (638,399j (56) (4,930,320)
720 Perquimans County (363,911) (15,889) (445,712) (10,746) (11) (61,336) (38,258) (136,054) (11) (1,071,902)
730 Person County (1,048,362) (38,927) (1,284,013) (30,958) (35) (210,735) (59,256) (391,935) (35) (3,064,186)
740 PittCounty {4,802,102) (150,345) (5,881,522) ('f43,806) (152) (846,640} (1T4,413) (1,795,286} (152) (13,792,114)
750 Polk Gounty (501,256) (�,944) (813,929) (14,802) (16 (98,640) (42,472) {187,397) (16 (1,466,440)
780 Randolph Counry {3,857,833) (96,682} (4,724,999) {113,922) (121) (699,622) (145,445) (1,442,2fi7) (121) (11,080,770}
761 Asheboro City (949,639) (39,642) (1,'163,i00) (28,043) (27) (150,120) (56,227) (355,027) (27) (2,741,798)
770 Richmond County (1,589,273) (46,561) {9,946,511) (46,931) (51} (298,452) (75,85Q} {594,156) (51) (4,597,734)
780 Robeson County (4,828,126) (143,521) (5,913,395) (142,574) (148) (843,896) (175,212) (1,805,015) (148) (13,851,739)
790 Rockingham County (2,865,648) (60,440) (3,509,789) (84,623) (94) (567,948) (1'15,007) 1,071,334) (94) {8,274,789}
800 Rowan-Salisbury (4,240,539) (116,121) (5,193,729) (125,223) (138) (771,972) 157,186) (1,585,343) (138) (92,190,'113) ,
810 Rutherford County (1,892,670 (36,146) (2,318,105) (55,891) (64) (377,'152) (85,157) (707,582) (64) (5,472,703) '
820 Sampson County {1,771,228) (41,692) (2,169,366) (52,304) (54) (316,062) (81,432) (662,'!81) (54) (5,094,265) I
821 Clinton City (632,198) {18,208) (774,304) (18,689) (1� (901,405) (46,489j (236,350) (17) (1,827,623)
830 Scotland Counry (1,328,aoa� (62,752) (1,626,519 (39,2'1fi) (42) (250,Q68) (67,835 (496,481) (42) (3,8?4,879)
840 StanlyCounty (1,901,138) {44,432 {2,328,476} (56,140) (63) (371,133) {85,417) (710,748) {63) 5,497,484)
850 Stokes Goun {1,445,112) (38,355) (1,769,946} (42,674) (49) (288,659) (71,42� (540,261) (49) (4,'196,434)
860 Surry County (1,777,424) (47,300) (2,176,955) (52,487) (57) (333,906) (81,622} (664,497) (57) (5,134,191)
861 Elkin City (240,405} (5,060) {294,443) (7,089) (8) (41,192) 34,469) (89,876) (8) (712,544}
862 MountAiry Ci (332,105) (7,118} (406,756) (9,807 (11) {64,933) (37,282) (124,159} (11) (982,160)
870 SwainCoun (398,402) (12,711) (487,955) (11,765) (14) (87,528) (39,316) (148,944) (14) {'1,186,621)
• p£ �uauay����d �
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�1 ��_ 5:' '�{.:1. �, �l^ :'g. ..:�� i'hM:$iX+�+�Fe�nN.rii�. .i!r.. .fh'>��, :`t"iri. �' ���:'� �
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,. �..., .�:,.r. ,e:,. ..,..; �����.
. . ,,.' , . , :..:: ....... .. . ..:.. •
Carrboro Element 107 92 87 96 $7 67 530 533 3 542 12
E fiesus Road Elamema 69 81 77 76 75 63 44t 448 7 449 8
Estes Hilis Elementa 77 76 85 75 77 103 493 527 34 516 23
Frank P Graham Eleme 79 88 85 85 66 82 465 538 73 5a3 38
Glenwaod Elemenq 63 75 77 78 82 66 456 423 -32 452 -3
C and L McDou le Elem 91 75 '!01 83 92 1Q5 547 564 17 583 36
Morris Grove Element 93 9i 1p4 131 115 i07 641 585 -56 603 -38
Mel and Zora Rashlds Elem 73 87 87 104 95 905 557 585 34 563 12
Ma S s Eleme�ta 703 81 114 101 99 89 597 575 -22 586 -11
Elizabeth SeawaA Elem 80 76 83 86 104 120 549 466 -83 571 22
Gre Culbreth Middle 226 209 235 87Q 670 0 643 -27
C and L McDo le Mid 228 230 210 668 732 64 690 22
Gu 8.Philii Middle 205 218 247 6T0 706 36 684 74
Smith Middle School 222 25t 222 695 732 37 757 62
Cart}�oro Hi h School Z80 193 191 198 882 800 -62 815 -d7
Chd IHiil K h 350 357 349 276 13�2 1520 188 1408 76
East Cha Hill Hi h 375 396 349 327 1447 1515 68 t411 -36
PhoenaAcadem Hi h 3 �3 7 13 36 33 -3
UNC H ital School 1 1 3 3 � 1 1 2 4 1 'I 79
TotiFS:f?i`��!§'.*.';�:���< ,k, :.�.^:trr• r665'L^'•:�,;,8 fls5�"e�.q0, .4Ra'976 :w++:! y:!'ri•":898.la'=�� :1�i".909"'�Y`.iiFii�iS�rN:'�, h,.Fk:`"�;963' ?�-�!
DW P ectlons „ 86fi 820 9T0 946 919 913 913 935 930 1064 928 .I`,,884 786 �1834
DIFFERENCE •11 .8 -19 .30 -24 -15 Ji -2S -15 -64 35 3 19 -166
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Generai Fund — Preliminary Results for FY2010 16
• Attachment 4a — Fiscal Year 2010 Revenue
❖ For Fiscal Year 2010, we received 99.6% of budgeted revenue. This
resulted in a shortfall in budgeted revenue of approximately
$800,000.
❖ The shortfall varied among all categories of revenue.
❖ Appropriated Fund Balance totaled $5.2 million consisting of:
❖ $1.2 million in encumbrance carry forwards
❖ $2.0 million in FY2008-09 carry forwards
❖ $1.7 million to balance County Capital Projects
❖ $.3 million for new programs
Attachment 4b — Fiscal year 2010 Expenditures and Fund Balance
❖ Expenditures were $7.1 million less than budget or 96.2% of budget.
❖ Expenditures were less than revenue by $1.1 million which
represents an increase in total fund balance for the fiscal year.
❖ Available Fund Balance is estimated at $21.8 million or 11.7% of
• General Fund expenditures and transfers.
❖ Undesignated Fund Balance is estimated at $21.4 million or 11.5%
General Fund expenditures and transfers.
❖ Available Fund Balance is $836,300 higher than FY2009.
❖ Undesignated Fund Balance is estimated to increase .9 percent this
year. If the same rate of increase is achieved over the next four
years, Undesignated Fund Balance will grow to 16 percent
depending on the General Fund Budget.
Attachment 4c — Schedule of General Fund Expenditures
❖ FY2011 Budget is $6.2 million higher than the five year average
$169.1 million due mainly to debt service.
❖ The four year average of General Fund expenditures totaled $174.1
million. The FY2011 budget is $1.2 million more than the four year
average.
❖ The FY2011 Budget represents a $10.6 million decrease from the
FY2010 Final Amended Budget.
❖ Future impacts currently facing the County are potential reductions
• in the sales taxes, increases in Medicaid Hold Harmless, and
reductions in any Federal and State revenues.
Attachment 4a 1 �
Preliminary 2009-2010 General Fund Revenue •
Actual Over Percentage
Budgeted Revenue (Under) Received
General Government Revenue
Property taxes...................................................... $ 130,431,195 $ 133,748,773 $ 3,317,578 102.5%
Sales taxes.......................................................... 16,873,405 15,005,368 (1,868,037) 88.9%
Other General Governmental Revenue............... 2,177,209 1,636,496 (540,713) 75.2%
Total General Governmental Revenue 149,481,809 150,390,637 908,828 100.6°/a
Charges for Services
Animal Services................................................... 162,000 167,135 5,135 103.2%
Board of Elections................................................ 52,550 45,639 (6,911) 86.8%
Register of Deeds ............................................... 1,224,885 1,366,735 141,850 111.6%
Tax Administration............................................... 127,000 161,764 34,764 127.4%
Sanitation............................................................. 53,056 68,278 15,222 128.7%
Health Department Fees..................................... 1,152,634 999,668 (152,966} 86.7%
Jail Fees............................................................... 2,946,200 2,692,212 (253,988) 91.4%
Emergency Medical Services Fees..................... 1,833,000 2,173,824 340,824 118.6%
Other Charges for Services................................. 800,938 721,935 (79,003) 90.1%
Total Charges for Services 8,352,263 8,397,190 44,927 100.5%
Intergovernmental Revenues
Department of Social Services............................ 13,843,518 12,807,936 (1,035,582) 92.5°0
Health Department............................................... 728,705 655,083 (73,622) 89.9%
Orange Public Transportation (OPT)................... 434,596 687,489 252,893 158.2%
Child Support ...................................................... 850,000 1,548,853 698,853 182.2%
Other Intergovernmental Revenues and Grants. 2,114,426 1,931,011 (183,415) 91.3%
Total Intergovernmetal Revenues 17,971,245 17,630,372 (340,873) 98.1%
Licenses and Permits.......................................... 1,127,624 1,097,344 (30,280) 97.3%
Investment income............................................... 670,000 88,207 (581,793) 13.2°/a
Transfers In........................................................... 3,132,000 2,341,100 (790,900) 74.7%
Total Revenue and Transfers In.......................... 180,734,941 179,944,850 (790,091) 99.6%
Appropriated Fund Balance................................ 5,205,533 - (5,205,533)
Total General Fund .............................................. $ 185,940,474 $ 179,944,850 $ (5,995,624)
•
. Attachment 4b 1 8
• PRELIMINARY 2009-10 GENERAL FUND EXPENDITURES
ACTUAL PCT
BUDGET EXPENDITURES REMAINING USED
Governing & Management................. $ 14,377,347 13,386,829 990,518 93.1%
General Services................................ 8,232,060 7,209,900 1,022,160 87.6%
Human Services.................................. 36,369,069 33,780,287 2,588,782 92.9%
Cuiture & Recreation.......................... 2,229,219 2,038,588 190,631 91.4%
Community & Environment................ 6,418,988 5,921,301 497,687 92.2%
Public Safety....................................... 18,419,778 16,655,666 1,764,112 90.4%
Education............................................ 63,048,729 63,048,729 - 100.0%
Transfers............................................. 11,115,066 11,115,066 - 100.0%
Debt Service County.............:............ 6,865,545 6,865,545 - 100.0%
Debt Service Schools........................ 18,864,673 18,792,768 71,905 99.6%
TOTAL GENERAL FUND ... $ 185,940,474 $ 178,814,679 $ 7,125,795 96.2%
• ESTIMATED CHANGE IN FUND BALANCE
Revenue.............................................. $ 185,940,474 179,944,850 (5,995,624) 96.8%
Expenditures....................................... 185,940,474 178,814,679 7,125,795 96.2%
Increase in Fund Batance.................. $ �� ��'�;'�3fl,'1�1 ' 1,130,171 3.7%
� ,x,� �,,� ,...F,� _,
Total Fund Balance 6/30/09 30,160,935
Total Fund Balance 6/30/10 $ 31,291,106
Reserve for Encumbrance* (1,862,173)
Reseroe for State Statute * (7,445,690)
Reserve for Inventory * � (181,031)
;������"2t�'0���`�."��a
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p git�, "c� g>�i+„ � O Y� x .� a t� �� O .��y,` `,"
Available�Fu�� B�lan�e¢asl�o of�xpenditur�s � �F�t �t�, , „.� ,��>���11 '�lo� ��_ �����,1 y1 �,lo�.�,, �,-k�
��s° 4':t �t w t.:.�,i M .k$`Y p a, ee :.f r "� z .; t fls�3�•f aa 4,x�,i.,,S`"`"�+ -U-"�i S.��vX��5i 7.� �r ,+ `a"�e`F �r-"i7
.� , "tv�.,a r .y � t � _'��.�. , £ *ys.4}t } ��-�'�i ,�."vx,�'s.,�^&� *�,t�°t�h. t4fix� ,�L A����� k.�.
�'�. � r,k ` y � � a# :x �. ,;rt>' r s fa"'�t�''��c' +r- �� �, . r �
' � ro[�ria�e,� �r���rig�nal Budget � �y=� � �� ��`, � ��� �£����°�,-:����4Q�y66�3��� �� �k��9��;44����
G;''` ppy�f r � ..�4y Ati"is,�i, . f � t SS .�Yi `' .v�`�' .. 4 1 4 :
llnde��gnateti Fur�c! Balance : Y ,�x {��� ,� � �����;,21,4t�0,�4�� ,, '� �8,9�7,470
; � ��x sr.a , � � � .,. �, ,
Undesigr�ate�1 F�nd,�alanc�e as a%vf Expe�ditures � w '�9:5°!0 . 1.Q 6% ,
3�, ,,..,....< _�_,.. _, .,. .�n . ,,._ .,. _. .. .,t.3F_. ,., � , �. �. .. .. ..
�The reserves are very preliminary estimates)
Orange County Attachment 4c
Schedule of General Fund Expenditures
Past 5 Fiscal Years with Comparison to Average and FY2011 Budget
5 Year Budget
2006 2007 2008 2009 2010 Average 2011
Governing 8� Management............... $ 7,060,610 $ 7,766,506 $ 8,805,390 $ 9,361,022 $ 13,386,829 $ 9,276,071 $ 13,207,440
General Services............................... 9,210,800 9,949,027 10,102,823 12,226,827 7,209,900 9,739,875 7,026,572
Human Services................................ 32,480,107 33,766,150 35,052,290 35,796,408 33,780,287 34,175,048 32,405,758
Culture 8� Recreation........................ 2,444,132 1,730,324 1,738,358 1,712,158 2,038,588 1,932,712 1,896,580
Community 8� Environment.............. 3,418,660 5,252,018 5,424,363 5,790,450 5,921,301 5,161,358 5,892,469
Public Safety...................................... 13,944,209 15,068,194 16,405,062 16,797,602 16,655,666 15,774,147 18,198,110
Education........................................... 52,271,554 56,993,713 60,463,034 64,722,716 63,048,729 59,499,949 63,912;513 ;
Transfers............................................ 8,424,226 8,263,257 9,353,512 11,939,090 11,115,066 9,819,030 4,142,033
Debt Service County........................ 4,638,657 5,148,850 5,485,056 6,540,543 6,865,545 5,735,730 10,449,763
Debt Service Schools...................... 15,228,051 17,518,478 18,674,049 19,668,121 18,792,768 17,976,293 18,182,682
Totals.................................................. $ 149,121,006 $ 161,456,517 $ 171,503,937 $ 184,554,937 $ 178,814,679 $ 169,090,215 $ 175,313,920
* Four Year Average.......................... $ 174,082,518
Budget Comparison
Fiscal Year 2011 Orginal Budget..... 175,313,920
FY 2010 Final Amended Budget...... 185,940,474
Decrease in appropriation................ $ (10,626,554)
�
• • • �
• � �
Comparison of General Fund Expenditures By Function I�I
Millions
$70 _..,_. ____ _.._.__._...._______�_._ ____.__ ____. . �_�
t �
,
i
__ �Governing 8� Management
$60 �General Services
❑Human Services
�Culture&Recreation
$50 ■Community& Environment
€ ❑Public Safety
�
` a Education
$40 ; ❑Transfers
�
�Debt Service County
1
� ■Debt Service Schools
$30
$20
$10
$ , �,
2007 2008 2009 2010
Fiscal Year Ended June 30, 2010