HomeMy WebLinkAboutORD-2011-025 Fiscal Year 2011-12 Budget Ordinance Fiscal Year 2011-12 � o►v"`�� °�
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, 2011 and ending June 30, 2012, the same being adopted by.fund
and activity, within each fund, according to the following.summary:
Current Interfund Fund Total
Fund Revenue Transfer Balance Appropriation
Appropriated
General Fund $175,981,188 $1,064,917 $1,131,417 $178,177,522
Emergency Telephone Fund $455,396 $0 $50,952 $506,348
Fire Districts Fund $3,501,612 $0 $60;189 $3,561,801
Section 8 (Housing) Fund. $4,598,163 $86,997 $0 $4,685,180
Community Development
Fund $771,890 $228,437 $0 $1,000,327
Efland Sewer- Operating Fund $142,000 $88,500 $0 $-230,500
Revaluation Fund $0 $185,000 $35,365 $220,365
Visitors Bureau Fund $1,078,005 $0 $0 $1 078 005
School Construction Impact
Fees Fund $1,040,000 $0 $0 $1,040,000
Solid Waste/Landfill
O er_ations Enterprise Fund $10,817,401 $0 $1,537,106 $12,354,507
S orts lex Enterprise Fund $2,541,050 $649,279 $0 $3,190,329
Community Spay/Neuter Fund I $38 D00 $0 $8,000 $46,000
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Section II.Appropriations 8
That for said fiscal year,there is hereby appropriated out the following:
Function -Appropriation
General Fund
Governing and Management $14,072,861
General Services $7,707,067
Community and Environment $5,801,941
Human Services $32,525,916
Public Safety $19,697,379
Culture and Recreation $2,219,103
Education $63,939,903
Debt Service $28,018,850
Transfers to Other Funds $4,194,502
Total General Fund $178,177,522
Emergency Telephone System Fund
Public Safe $506,348
Total Emergency Telephone System Fund $508348
Fire Districts
Cedar Grove $202,265
Chapel Hill $1,726
Damascus $45,733
Efland $308,214
Eno $435,224-
Lfttle River $168,189
New Ho $495,860
Oran a Grove $308,322
Orange Rural $745,221
South Orange $426,159
Southern Triangle $166,774
White Cross $258,114
Total Fire Districts Fund $3,561,801
Section 8(Housing)Fund
Human Services $4,685,180
Total Section 8 Fund $4,685,180
Community Development Fund(Urgent Re air Program)
Human Services $144,873
Total Community Development Fund Ur ent Repair Pro ram $144,873
Community Development Fund HOME Program)
Human Services $785,454
Total Community Development Fund NOME Program) $785,454
Community Development Fund Homelessness Partnership Program)
Human Services S70,000
Total CommunlIty Development Fund (Homelessness Program) $70,000
Total Community Development Fund Programs $1,000,327
Efland Sewer Operating Fund
Community and Environment $230,500
Total Efland Sewer O eradn Fund $230,500
Revaluation Fund
General Services $220,365
Total Revaluation Fund $220,365
Visitors Bureau Fund
Community and Environment $1,078,005
Total Visitors Bureau Fund $1,078,005
School Construction Impact Fees
Transfers to Other Funds $1,040,000
Total School Construction Impact Fees Fund $1,040,000
Solid Waste/Landfill Operations
Solid Waste/Landfill Operations $12,354,507
Total Solid Waste/Landtfll Operations $12,354,507
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S ortsPlex Enterprise Fund
Culture and Recreation $3,19G,329 g
Total S orts lex Enterpdse Fund $3,.190329
Community Spay/Neuter Fund
Governing and Management $46,000
Total Community S a /Neuter Fund $46,000
Section 111. Revenues
The following fund revenues- are estimated to be available during the fiscal year
beginning July 1, 2011 and ending June 30, 2012 to meet the_fore going appropriations:
Function Appropriation
General Fund
Property Tax $133,471,175
Sales Tax $15,283,790
Licenses&Permits $313,000
Inter ovemmental $15,989,453
Char es for Services $9,517,472
Investment Earnings $140,000
Miscellaneous $1,266 298
Transfers from Other Funds $1,064,917
Appropriated Fund Balance $1,131,417
Total General Fund $178,177,522
Emergency Telephone System Fund
Charges for Services $455,396
Appropriated Fund Balance $50,952
Total Eme enc Tele hone S stem Fund $506,348
Fire Districts
Pro Tax
$3,499,961
Investment Earnings $1,651
Appropriated Fund Balance $60,189
Total Fire Districts Fund $3, ,801
Section 8 Housin Fund 561
Inter overnmental $4,598,183
From General Fund $86,997
Total Section 8 Fund $4,685,180
Community Development Fund(Urgent Repair Program)
From General Fund $144,873
Total Community Development Fund(Urgent Repair ProgratW $144,873
Community Development Fund HOME Pro ram
Intergovernmental $729,190
From General Fund $56,264
Total Commutft Development Fund LHOME Program) $785,454
Community Development Fund Homelessness Partnershl Pro ram
Inter overnmental 42,700
From General Fund 27,300
Total Community Development Fund Home/essness Partnership Program) $70,000
Total Community Development Fund Programs $1,000 327
Efland Sewer Operatina Fund
Charges for Services $142,000
From General Fund $88,500
Total Efland Sewer O erafin Fund $230,500
Revaluation Fund
From General Fund $185,000
Appropriated Fund Balance $35,365
Total Revaluation Fund $220,365
Visitors Bureau Fund
Occupancy Tax $841,598
Sales&Fees $2,500
Intergovernmental $233,407
Investment Earnings $500
Appropriated Fund Balance $0
Total Visitors Bureau Fund $1,078.005
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School Construction Impact Fees Fund
Impact Fees
$1,040,000 10
Total School Construction lm act Fees Fund $1,040,000
Solid Waste/Landfill Operations
Sales&Fees $8,646,299
Inte ovemmental $403,589
Miscellaneous $79,661
Licenses&Permits $50,000
Interest on Investments $20,000
General Fund Contribution for Sanitation Operations $1,617,a52
Appropriated Reserves $1,537,106
Total Solid Wastell andfNl Operations $12
,354,507
S orts Iex Enterprise Fund
Charges for Services $2,541,050
From General Fund $649,279
Total S orts lex Enterprise Fund $3,190,329
Community S a lNeuter Fund
Animal Tax $27,000
Intergovernmental $10,000
Miscellaneous $1,000
Appropriated Fund Balance $8,000
Total Community S a lNeuter Fund $46 000
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2011-12 a general county-wide tax rate of 85.8
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 7.36
Chapel Hill 7.50
Damascus 5.00
Efland 4.66
Eno 5.99
Little River 4.06
New Hoe 8.95
-Orange Grove 4.08
Orange Rural 5.61
South Orange 7.85
Southern Triangle 5.00
White Cross 7.00
Chapel Hill-Carrboro School District 18.84
Section V. General-Fund Appropriations for Local School Districts
The following FY 2011-12 General Fund Appropriations for Chapel Hill-Carrboro
City Schools and Orange County Schools are approved:
a) Current Expense appropriation for local school districts totals $59,375,382, and
equates to a per pupil allocation of$3,102.
1) The Current Expense appropriation to the Chapel Hill-Carrboro City
Schools is $36,305,808.
2) The Current Expense appropriation to the Orange County Schools is
$23,069,574.
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b) Recurring Capital appropriation for local school districts totals $3,000,000 11
1) The Recurring Capital appropriation to the Chapel Hill-Carrboro City
Schools totals $1,834,590.
2) The Recurring Capital appropriation to the Orange County Schools totals
$1,165,500.
c) Long-Range (Pay-As-You-Go) Capital appropriation for local school districts
totals $2,628,969
1) The Long-Range (Pay-As-You-Go) Capital appropriation to the Chapel
Hill-Carrboro City Schools totals,$1,607,615.
2) The Long-Range (Pay-As-You-Go) Capital appropriation to the Orange
County Schools totals $ 1,021,354.
d) School Related Debt Service for local school districts totals $18,182,682, which
includes $663,196 for the establishment of a school debt service reserve for
future debt service on school capital projects.
e) Fair Funding appropriation for local school districts totals $988,000. This
appropriation is to be split 50/50 between Chapel Hill-Carrboro City Schools and
Orange County Schools.
f) Additional County funding for local school districts totals $1,806,116
1) School -Health Nurses - Total appropriation of $634,332 with $433,875
allocated for Chapel Hill-Carrboro City Schools and $200,457 allocated
for Orange County Schools
2) School Social Workers - Total appropriation of $642,374 allocated in the
Department of Social Services to provide School Social Workers to
Orange County Schools
3) School Resource Officers -Total appropriation of$529,410 allocated in
the Sheriffs Department to provide School Resource Officers to Orange
County Schools
Section VI. 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 VII. Animal Licenses
A license costing $10 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 VIII. 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 2011-12, the approved budget
does not include any cost of living increase, any in-range salary increase and/or
any other general increase granted to permanent County employees. -
• Annual compensation for County Commissioners will include the County
contribution for health insurance, dental insurance and life insurance that is
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provided for permanent County employees, provided the Commissioners are
eligible for this coverage under the insurance contracts and other contracts 12
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 in the State 401
(k) plan.
Section IX. 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 415C-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 X. 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 2011-12 are $395,493 and projected expense for claims and
administration for 2011-12 is $415,000. An allocation of $19,507 will be made from
reserves in the fund to balance.
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Section XI. Encumbrances
Operating funds encumbered by the County as of June 30, 2011 are hereby
reappropriated to this budget.
Section XI1. Capital Projects &Grants Fund
The County Capital Improvements Fund, Schools Capital Improvements Fund,
Community Development Fund and the Grant Projects Fund are hereby authorized.
Appropriations made for the specific projects or grants in these funds are hereby
appropriated until the project or grant is complete.
The County Capital Projects Fund FY 2011-12 budget, with anticipated fund revenues of
$2,780,000 and- project expenditures of $2,780,000 (see Attachment 3), is hereby
adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning
July 1, 2011, and ending June 30, 2012, and the same is adopted by project.
The County Grant Projects Fund FY 2011-12 budget, with anticipated fund revenues of
$537,349 and project expenditures of$537,349 (see Attachment 4), is hereby adopted in
accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2011,
and ending June 30, 2012, and the same is adopted by project.
Any capital project or grant budget previously adopted,. the balance of any anticipated,
but not yet received, revenues and any unexpended appropriations- remaining on June
30, 2011, shall be reauthorized in the 2011-12 budget.
Section X111. Contractual Obligations
The County Manager is-hereby authorized to execute contractual documents under the
following conditions:
1. The Manager may execute contracts for construction or repair projects that do
not require formal competitive bid procedures, and which are within budgeted
departmental appropriations, for which the amount to be expended does not
exceed $250,000.
2. The Manager may execute contracts- for general and/or professional services
which are within budgeted departmental appropriations,. for purchases of
apparatus supplies and materials or equipment which are within the budgeted
departmental appropriations, and for leases of personal property for a duration of
one year or less and within budgeted departmental appropriations for which the
amount to be expended does not exceed $89,999.
3. Contracts executed by the Manager shall be pre-audited by the Financial
Services Director and reviewed by the County Attorney to ensure compliance in
form and sufficiency with North Carolina law.
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