HomeMy WebLinkAboutORD-2004-024 - Fiscal Year 2004-05 Budget Ordinance Orange County North CarolinaFiscal Year 2004-05
Budget Ordinance 6 ,~ p _ ~,oa ~~ ~~
Orange County, North Carolina
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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, 2004 and ending June 30, 2005, 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 $133,030,784 $2,063,533 $1,674,440 $136,768,757
Emergency Telephone Fund $449,123 $0 $62,067 $511,190
Fire Districts Fund $2,229,107 $0 $26,675 $2,255,782
Section 8 (Housing) Fund $4,350,046 $0 $0 $4,350,046
Community Development
Fund
$959,481
$208,311
$0
$1,167,792
Efland Sewer Operating Fund $45,000 $40,000 $0 $85,000
Revaluation Fund $0 $155,611 $0 $155,611
Vsitors Bureau Fund $533 090 $0 $196,926 $730,016
Solid Waste/Landfill
Operations Fund
$6,801,447
$0
$1,210,505
$8,011,952
Section II. Appropriations
That for said fiscal year, there is hereby appropriated out the following:
Function Appropriation
General Fund
Governing and Management $7,133,287
General Services $8,837,434
Community and Environment $3,370,176
Human Services $30,833,873
Public Safety $13,580,670
Culture and Recreation $2,863,554
Education $48,752,268
Debt Service $17,799,911
Transfers to Other Funds $3,597,584
Tota! General Fund $136,768,757
Emergency Telephone System• Fund
Public Safety $511,190
Total Emergency Telephone System Fund $511,190
Fire Districts
Cedar Grove $135,568
Chapel Hill $562
Damascus $22,262
Efland $180,647
Eno $310,861
Little River ~ $147,935
New Hope $304,816
Orange Grove $189,569
Orange Rural $398,943
South Orange $369,480
Southern Triangle $78,470
White Cross $116,669
Total Fire Districts Fund $2,255, 782
Section 8 (Housing) Fund
Human Services $4,350,046
Total Section 8 Fund $4,350,046
Community Development Fund (Affordable Housing Program)
Human Services $208,311
Total Community Development Fund (Affordable Housing Program) $208,311
Community Development Fund (HOME Program)
Human Services $959,481
Total Community Development Fund $959,481
Efland Sewer Operating Fund
General Services $85,000
Total Efland Sewer Operating Fund $85,000
Revaluation Fund
General Services $155,611
Total Revaluation Fund $155,611
Visitors Bureau Fund
Community and Environment $730,016
Total Visitors Bureau Fund $730,016
Solid Waste/Landfill Operations
Solid Waste/Landfill Operations $8,011,952
Total Solid Waste/Landfill Operations $8,011,952
Section III: Revenues
The following fund revenues are estimated to be available during the fiscal year
beginning July 1, 2004 and ending June 30, 2005, to meet the foregoing appropriations:
~_____. ___ Function __~ _ ____ _~ 1 Appropriation ~
GGeneral Fund ~
roperty Tax $90,754,24?
ales Tax j $20,065- ,84~~
Licenses & Permits ~ $231,500;
Inter ovemmental _ _^ ( $12,807,15 ~
harges for Services _ j $8,244,10
Investment Eamings $460,000
Miscellaneous ~
^
^
' $467,941
ransfers fro_m_Othe_r Funds
_
_
~ $2,063,533
Appropriated Fund Balance ~ 1
-- __ __ Tofa/ General Fund"
Emergency Telephone__System Fund $1,674,440
$136, 768 757;
_
harges for Services _ ____ ~
$449,123
ppropriated Fund Balance i+_ ~ ( $62,067
Total Emergency Telephone S,~stem Fun ~ $511,190
Fire Districts
~
Pro a Tax
~_ _ $2 223 288
Investment Eamings _ $5,819
p~ropriated Fund Balance $26 67
___ ___ _ Total Fire Districts Fund $2,255,782
ection 8 (HousingLFund__~
Intergovernmental $4,350,04
Total Section 8 Fund
C uni Development Fund (Affordable Housin Program $4,350,04G
ransfers ftom Other Funds _ _ j $208 311
_Total Community Development Fund (Affordable Housing Programs
ommuni Development Fund HOME Program) _ ~ $208,31
----~
Intergovemmental __,_ j
_ $959
481
'
Total Communii~i Development Fund HOME Pro ram ' ,
$959,481
Efland Sewer Operating Fund
harges for Services_ ' $45,OOa
~_ransfers from Other Funds _` ~ $40,00
~
_
V Total Efland Sewer OperaSn~r Fund# $85,00
Revaluation Fund _ i
ransfers from Other Funds ~ ~~ i $155,611
_ Total Reva/uafion Funr# $155 611j
isitors Bureau Fund
ccu ancy Tax _ _ i_ $440,000
^
lntergovemmentai _ _ I
i- $88 09
p
Investment Eamings __ ____
-- ---~ _
$5,OOU1
p ropriated Fund Balance ,___ i $196,926'
Total Wsitors Bureau Fun ~ $730
01
olid Waste/Landfill Operations
~ ~
~ _
~
_^
~
ales & Fees $6,426,572€
Inter ovemmental $240,OOa
Miscellaneous _ ~ ~` I $1,000;
icenses & Permits y $93,87 ,
Interest on Investments_ j $40,OOa
ro riated Reserves $1,210,509
_ ,~_______ Total Solid Waste/Landtill Operations $8,011,952
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2004-05 a genera( county-wide tax rate of 88.4
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 2.00
Damascus 3.00
Efland 4.65
Eno - 6.40
Little River 5.20
New Hope 6.50
Orange Grove 3.90
Orange Rural 5.10
South Orange 9.20
Southern Triangle 3.00
White Cross 4.80
Chapel Hill-Carrboro School District 20.00
Section V. School Current Expense
The current expense allocation for both school districts is $46,736,614. Of that total,
there is hereby allocated a lump sum of $28,816,278 for Chapel Hill-Carrboro City
Schools and $17,920,336 for the Orange County Schools. This appropriation equates to
$2,623 per student based on the March 2004 North Carolina Department of Public
Instruction certified average daily membership of 10,986 for Chapel Hill-Carrboro City
Schools and 6,832 for the Orange County Schools.
Section VI. School Recurring Capital Outlay
The recurring capital outlay for both school districts is $2,015,654. There is hereby
appropriated $1,242,787 for Chapel Hill-Carrboro City Schools for recurring capital.
There is hereby allocated $772,867 for Orange County Schools for recurring capital.
Section VII. 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 VIII. 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 $10 per animal.
Section IX. 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. This includes adjusting Commissioners' salaries effective
October 11, 2004 by the equivalent of the 2 percent Cost of Living 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.
Travel expense allowances for Commissioners will be established at $150 per
month for the Board Chair and at $125 per month for the other four
Commissioners.
Section X. 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 XI. Encumbrances
Operating funds encumbered by the County as of June 30, 2004 are .hereby re-
appropriated to this budget.
This budget being duly ado ted this 23`~ day of .'• •-~ "^^"
Donna aker, Clerk to the Board
%' C - ~Z~
~larga et Br6 n, Vice Chair
Qom. •
Alice Gordon
Steve Halkiotis
~~ ~J~J ~av ~-
g Approval of Fiscal Year 2004-05 Budget Ordinance, Capital Project ~~'
Ordinances. and Grant Proiect Ordinances
The board considered adopting the County's budget ordinance, capital project
ordinances, and grant project ordinances for FY 2004-05.
Commissioner Gordon said that they have not seen this material and she asked for a
brief overview so that she could have time to read it.
John Link said that the specific recommendations were on page two, which is to adopt
the Orange County Budget Ordinance and the countywide tax rate of 88.4 cents, and the
Chapel Hill-Carrboro City School Tax of 20 cents. The resolution amends the Classification and
Pay Plan to add the new class of Parks Conservation Technician II at a salary grade 14 and
change the title of existing class of Parks Conservation Technician at salary grade 12 to Parks
Conservation Technician I with no change in salary grade. The Board would also authorize a
two percent cost of living increase for permanent employees effective October 11, 2004 and
adopt a County fee schedule. Also, in the bright pink packet are the capital project ordinances
for CHCCS and OCS and grant project ordinances for Orange. County general government.
These are projects that are a continuation of projects that have already started.
There is also a resolution of intent to adopt the Orange County budget. This is the
completed document with the actions taken on Monday evening. It just confirms the actions
taken. Also, section two and section three indicate by major function the appropriation for each
major function and on the. next page are the revenues earmarked for the entire budget. The
next page includes the tax rate levies for each fire district. The per pupil appropriation is $2,623
per student, which is an increase`of $3.
Donna Dean said that the capital project ordinances for schools and for the County-have
no new funding but need a deadline extension. It also includes projects receiving new pay-as-
you-go money next year. Regarding the 2/3 net debt .issuance, Little River Park project needs
funds in place to pay the contracts and the new courthouse needs funds for renovations on the
exterior.
Chair Jacobs said that they did suspend until further discussion any fees for picnic
shelters and picnic tables. Donna Dean said that this point is included in the resolution of
intent.
A motion was made by Chair Jacobs, seconded by Commissioner Halkiotis to change
number six on page three to reduce the property tax proposal from 88.4 cents to 88 cents,
which would be a reduction of $400,000.
Chair Jacobs said that the more he thought about it with the solid waste fee and the
revaluation for next year, and the possibility of a countywide supplemental school tax, he
believes they should exercise more rigor in reducing the operating budget this year. He would
like to exercise more discipline in`reducing the expenditures.
Commissioner Brown asked where the cuts would come from.
Chair Jacobs said that they would come from the governing and management, general
services, community, environment, culture, and recreation funding, which are about $22 million.
He will leave it to the Manager to figure out which would be the-least painful to cut and to bring
back some proposals.
Commissioner Halkiotis said that they did this several years ago and the Manager was
able to do it. He thinks it is entirely doable.
Commissioner Carey said that he thinks the sentiment is sincere and he agrees with this
because raising taxes is difficult. He said that the Board has asked the Manager to find cuts
before, and he will support this motion, but his concern is that they have never done changes
like this before on the last night and before they have had a chance to review the reductions.
He trusts the Manager, but he is concerned that the cuts the Manager would make might not be
the cuts he would make..
Commissioner Gordon said that this last minute change wreaks havoc with the budget
process. She thinks this has been an especially chaotic process already. She agrees with
Commissioner Carey's sentiment about the process. She said that the County Commissioners
are becoming very unpredictable and people cannot count on the process to be followed. She
will vote against this change, even though she agrees with the sentiment of lowering taxes.
Chair Jacobs agreed that they need to look at the process. He thinks that Orange
County is getting to be a bigger and bigger government with more functions and staff and it is
more difficult to go back and challenge the funding levels that they have always had. He thinks
that the process is, that until they adopt the budget, they can change the budget. The Board
did not adopt the budget on June 21S'. He said that he did mention to the Manager that he was
going to do this, and the Manager has had time to think about it.
Commissioner Halkiotis said that he thinks they will survive this. He said that Chatham
County and Hillsborough are holding their tax rate. Chapel Hill, Carrboro, and OWASA are
raising their rates, and the solid waste fee will be implemented. There are a lot of unhappy
people.
Commissioner Brown said that it is surprising to bring this up at this time so late in the
process. She said that she could not support decreasing the Human Services budget at all.
John Link said that if the"Board were to pursue this motion, he would recommend that all
seven of the major functions be addressed -governing and management, general services,
community and environment, human services, public safety, culture, and recreation. He thinks
it will take all seven of these to come back with a plan. He said that any actions to cut or
reduce budgets would not occur until the Board acts on the budget amendments that would
come back in August or September. He reminded the Board that two years ago they delayed
filling some.positions based on negotiating with department heads. He is not calling it a freeze,
but using a natural process of some positions not being advertised and others being delayed.
Commissioner Brown asked John Link if he supported the reduction in the budget at this
time. John Link said that he would carry out the action of the Board. He has no idea how the
cuts will look and whether what he recommends will be acceptable to the Board. He said that
legally, the Board would have to cut $400,000 out of one function in order for the budget to be
legal and during-the course of the summer, the cuts would be applied equitably from the other
functions. He would recommend taking the $400,000 out of the first function, governing and
management.
Commissioner Halkiotis said that John Link would not come back with proposed savings
balanced on the back of the very young or the very old or the very weak and ones that cannot
fend for themselves. He would not support something that would balance any cut on the backs
of those that can least afford to carry it. He has faith in the Manager to look at the least
onerous way to accomplish this.'
Commissioner Carey said that he has concerns about this process. He has confidence
in the Manager's ability, but the Board should give him the flexibility on all line items instead of
just one. He will support this, but he wants to register his concerns about the process.
John Link said that this would not and could not include any cuts in education.
Chair Jacobs said that this motion is with the understanding as outlined by the Manager
as to where the money would come from.
VOl`E: Ayes,. 3; Nays, 2 (Commissioner Brown and Commissioner Gordon)
A motion was made by Commissioner Carey, seconded by Commissioner Halkiotis to:
1. Adopt the 2004-05 Orange County Budget Ordinance to include a Countywide tax
rate, of 88 cents and a Chapel Hitt-Carrboro City Schools District Tax of 20.0 cents.
2. Amend the Classification and Pay Plan to:
- Add the new class of Parks Conservation Technician II at salary grade 14.
- Change the title of the existing class of Parks Conservation Technician at
salary grade 12 to. Parks Conservation Technician I with no change in salary
grade.
3. Authorize a 2.0 percent cost of living increase for permanent employees effective
October 11, 2004,
4. Adopt the County Fee-Schedule
5. Approve the County and School capital project ordinances for fiscal year 2004-05.
6. Approve the County grant project ordinances for fiscal year 2004-05.
VOTE: UNANIMOUS
i. Budget Amendment #14
The Board considered approving budget, capital project, and grant project ordinance
amendments for fiscal year 2003-04.
Commissioner Gordon said that this was something that was just received and she
asked for a review.
Budget Director Donna Dean said that this includes:
^ DSS -received an additional $3,000
^ Department on Aging -received an additional $7,000 from the Home and Community Care
Block Grant
^ Equipment and Vehicle replacements - on May 18th, the Board approved an equipment
financing plan for solid waste equipment and emergency management ambulances
^ County-wide -puts some functions in the correct areas after switching to a new financial
system, MUNIS
^ Governing and Management'Non-Department -allocating the health insurance increases
and equity retention fund
^ Item 7- performance review issue
^ Animai Services -amount to allocate to complete animal services transition from fund
balance
^ Revaluation Fund - complete a transfer from the General Fund to the Revaluation Fund to
cover expenditures this year
^ Governing and ManagementNon-Department -appropriation of $25,000 to fund UNC
School of Education Research Project approved by the Board
^ Environment and Resource Conservation Department -budgeting funds for ERCD for
matching grant for the USDA Farm and Ranch Lands Protection Program for $638,840
^ Emergency Management -grant carried forward to next year
^ Efland Sewer Enterprise Fund -put funds in place to cover operating expense for the
Efland Sewer Fund
Chair Jacobs suggested=for next year to keep track of grant funds received, budgeted
funds allocated, and unanticipated expenses so the Board can keep better track of these items.
John Link said that he would mention this to staff.
A motion was made by Commissioner Halkiotis, seconded Commissioner Carey to
approve the attached budget ordinance, capital project, and grant project ordinance
amendments.
VOTE: UNANIMOUS
L .Utilization of Land at Public Works Facility for Parks Operation Base and
County-wide Storage Facility
The Board considered assembling the appropriate stakeholders to develop a plan for
utilization of land at the Public Works Facility for use as a parks operations base and county