HomeMy WebLinkAboutAgenda - 06-06-2013 - 1-3ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 6, 2013
SUBJECT: FY2013 -14 Budaet Work Session
DEPARTMENT: County Manager and Finance
and Administrative Services
ATTACHMENT(S):
A. North Carolina Association of County
Commissioners — FY 2012 -13 Budget
and Tax Survey
B. NC Public Schools /DPI -Per Pupil
Allocations by County
C. School Fund Balance Policy
D. CHCCS Fund Balance Letter to the
County Manager
E. Sportsplex FY2013 -14 Operating
Budget Detail
Action Agenda
Item No. 1 -3
PUBLIC HEARING: (Y /N) No
INFORMATION CONTACT:
Frank Clifton (919) 245 -2306
Clarence Grier (919) 245 -2453
PURPOSE: For the Board to have an opportunity to review and discuss the Durham Technical
Community College, Orange County Schools and Chapel Hill - Carrboro City Schools Districts
FY2013 -14 Budgets, Sportsplex and County departmental budgets, including any fee schedule
change requests and associated non - departmental items.
BACKGROUND: The County Manager released the FY2013 -14 recommended budget on May 21,
2013. Since that time, the Board would have conducted two public hearings to receive residents'
comments regarding the proposed funding plan. Tonight's work session is the first opportunity the
Board has had to discuss next year's proposed funding plan in regards to funding for the local
School Districts, Durham Technical Community College, the Sportsplex, and begin discussions with
County departments, including proposed fee schedule changes, and associated non - departmental
items. The Manager followed the following guidelines in preparing the recommended budget:
The County's operating budget was balanced without an increase in the property tax rate.
The current property tax rate is 85.8 cents per $100 assessed valuation.
The funding provided to the local School Districts to fund day -to -day operations (current
expense and recurring capital), long range capital, fair funding, and the repayment of school
related debt totals $87.8 million, which equals 48.1% of the County's FY2013 -14
Recommended General Fund Revenues. Educational Funding, including additional non -
mandated services (school health nurses, school social workers and school resource
officers) totals $89.7 million which equals 49.2% of the County's FY2013 -14 Recommended
General Fund Revenues.
During tonight's work session, the Board plans to discuss the following budget related topics:
Durham Technical Community College, Orange County Schools and Chapel Hill Carrboro
City Schools FY2013 -14 Operating Budgets
Sportsplex
County Departmental budgets, including any fee schedule change requests, and associated
non - departmentals
County Support of Local Boards of Education
In previous meetings and discussions with the County Manager, the Board of County
Commissioners decided the funding for schools for FY2013 -14 should be as close to the 48.1%
target of County General Fund revenues. The target is exclusive of the County's share of Durham
Technical Community College funding and is consistent with the school funding target endorsed by
Commissioners in May 2000. The following school related components are included in calculation of
the target percentage:
Local Current Expense - supplements State and Federal funds received by each district for
the day -to -day operation of schools. Examples of expenses paid from these funds include
salaries and benefits for locally paid teachers and utilities. North Carolina statutes mandate
boards of county commissioners provide local current expense monies to school districts.
Counties having more than one school administrative unit, as is the case in Orange County,
are required to provide equal per pupil appropriations to each system. The funding level,
however, is discretionary and varies from county to county.
• Recurring Capital — pays for facility improvements, equipment, furnishings, and vehicle and
bus purchases. State statutes mandate counties to fund recurring capital. However, the
amount of money counties allocate to this function is discretionary and varies from county to
county. Equal per pupil allocations required by law for current expense appropriations are not
applicable to this category of local school funding.
Per the April 5, 2011 Commissioner approved County Capital Funding Policy, it is the intent
of the Board of County Commissioners to continue a capital funding policy that reflects the
implementation of the Board of Commissioners' resolution of November 16, 2004 that the
Board "does hereby adopt in principle a policy of allocating a target of 60 percent of capital
expenditures for school projects and 40 percent of capital expenditures for county projects
over the decade beginning in calendar year 2005" The Policy further states, "However, there
will be times when the County will be bound fiscally and unable to achieve full funding. During
those times, Commissioners may find it necessary to depart from the Policy."
Long -Range Capital — supports school capital projects through the County's Capital
Investment Plan (CIP). Capital projects are funded through a combination of State and local
bonds, non -bond financing and pay -as- you -go funding sources. Pay -as- you -go funding
includes dedicated half -cent sales tax revenues and property tax earmarked under the
Board's April 5, 2011 Capital Funding Policy. The Capital Policy also allows School
Construction Impact Fees to offset School related debt service. Similar to Local Current
K
Expense funding, the amount of money counties allocate to long -range capital expenditures
is discretionary and varies from county to county.
School Related Debt Service — repayment of principal and interest on School related debt
including general obligation bonds and private placement loans. North Carolina statutes
require counties to pay for school related capital items such as acquisition and construction
of facilities. In instances where counties borrow funds to pay for such items, the State
mandates counties to repay the debt. The amount of money counties borrow for school
related projects is discretionary and varies from county to county.
Fair Funding — represent funds, split equally between the two school districts, to offset costs
of safety and health services such as School Resource Officers and School Nurses. The
State does not mandate counties to provide funding for these resources.
It is important to note, the 48.1 % target only includes funding for the items identified above — current
expense, recurring capital, long -range capital, school related debt service and fair funding. It does
not include additional non - mandated County financial support Orange County Commissioners
commits to schools. Examples of such appropriations include supplementing state funding for school
health nurses, providing school social workers, and school resource officers. The total cost for these
non - mandated expenses is approximately $1.9 million. In addition, the County also financially
supports non - profit agencies such as Communities in Schools that provide after school programs for
middle school students. The chart below summarizes Orange County's financial support to the two
school districts.
Orange County Financial Support to
Chapel Hill - Carrboro City and Orange County Schools
FY 2013 -2014 Recommended Budget
Current Expense
Recurring Capital
Long - Range Capital
School Related Debt Service
Fair Funding
School Health Nurses
School Social Workers
School Resource Officers
Total Orange County Support to Local Schools Districts
Proceeds from CHCCS Special District Tax
Total Financial Support to Local Schools Districts
$ 63,466,704
3,000,000
3,724,849
16,632,550
988,000
683,706
692,283
545,514
89,733,606
19,387,964
$ 109,121,570
Both School Districts have requested increases in per pupil funding that would require combined
increases in funding ranging between $3.8 to $8.5 million dollars. To fund the request of each district, it
will reauire additional revenues from a orooerty tax increase or maior reductions in Countv funded
services elsewhere. We have included funding the increased student enrollment of 208 students and an
increase of $21 per pupil to a total per pupil funding at $3,188, which represents a $1.1 million increase
in the funding between both districts.
M
However, it should be noted, school related debt service expenditures increased $1.3 million to $16.6
million for FY2013 -14 due to the issuance of debt to fund the construction of Elementary #11 for the
Chapel Hill - Carrboro City School District. This $1.3 million represents 54% of the increase appropriation
provided this year. As debt service for school related projects increase, debt service for these projects
will become a larger component of the 48.1 % target funding formula.
Historical Mandated Education Funding Provided to Local School Districts over the Past Six Years:
FY
Current
Expense
Recurring
Capital
Long Range
Capital
Fair
Funding
Debt
Service
Mandated
Total
2009
$
60,582,479
$
2,750,635
$
7,818,826
$
988,000
$
18,488,022
$
90,627,962
2010
$
58,508,208
$
3,000,000
$
4,311,827
$
988,000
$
19,570,005
$
86,378,040
2011
$
59,371,992
$
3,000,000
$
5,159,091
$
988,000
$
18,616,833
$
87,135,916
2012
$
59,375,382
$
3,000,000
$
2,628,969
$
988,000
$
18,182,682
$
84,175,033
2013
$
62,389,900
$
3,000,000
$
3,724,849
$
988,000
$
15,352,784
$
85,455,533
2014
$
63,466,704
$
3,000,000
$
3,724,849
$
988,000
$
16,632,550
$
87,812,103
If the Board of County Commissioners agree to increase the property tax rate to generate additional
revenues to address the current expense request of both school districts, increases in the property tax
rate outlined below will produce the following property tax revenues:
Property Tax Per Pupil
Tax Increase Revenues Generated Equivalency
1 cent $1,606,869 $80.71
2 cents $3,213,738 $161.43
2.4 cents $3,856,486 $193.72
4 cents $6,427,476 $322.86
5.5 cents $8,837,780 $443.93
*Based on 19,908 Students
Additionally, the Chapel Hill- Carrboro City School District has requested the Board of County
Commissioners consider an increase in the special district property tax rate to fund their budget request.
If approved, the revenues generated by an increase in the special district tax would be as follows:
Property Tax Per Pupil
Tax Increase Revenues Generated Equivalency
1 cent $1,029,085 $84.06
2 cents $2,058,170 $168.12
5.5 cents $5,659,968 $462.34
Both school districts have available fund balance, the accumulation of revenues minus expenditures, that
each could use to fund their budget needs. The Board's Fund Balance Policy for each School District is
as follows (see attached policy):
Chapel Hill Carrboro City Schools - The targeted level of unassigned fund balance for
cash flow purposes will be at a minimum of 5.5 percent of local budgeted expenditures.
Orange County Schools - The targeted level of unassigned fund balance for cash flow purposes
will be at a minimum of 3.0 percent of local budgeted expenditures.
The Board can authorize each school district to use excess fund balance to address their funding needs.
The estimated excess fund balance for each school district is as follows:
Estimated Excess
* Existing Fund Above Established
Balance Minimum
Chapel Hill Carrboro City Schools - 5.5%
local funding minimum requirement $ 6,123,908 $ 2,643,524
Orange County Schools - 3% local funding
minimum requirement $ 4,207,417 $ 3,378,271
* Source: Each District's FY2012 audited financial statements
Historical Fund Balance for Each District is as follows:
FY
OCS
CHCCS
2009
$ 2,473,105
$ 5,160,768
2010
$ 3,376,690
$ 7,135,658
2011
$ 4,875,245
$ 6,675,445
2012
$ 4,207,417
$ 6,123,908
2013*
$ 3,315,967
$3,079,250
*Estimated Based on each School District's Budget Presentation and recent information provided by both
districts (see Attachment D for CHCCS Fund Balance Letter).
Details regarding recommended funding levels for local school districts and Durham Technical
Community College are located in the Education section of the budget document.
During tonight's work session, Commissioners will have the opportunity to dialogue with the Boards
of Education about county funding and anticipated State funding for schools next year. Attachments
A & B provide additional information of how Orange County compares with other counties within
North Carolina related to Current Expense funding per pupil, and other educational related funding
issues.
County Support of Orange County Campus of Durham Technical Community College
As with local school districts, counties in North Carolina are responsible for supplementing state and
federal appropriations to community colleges. For the most part, counties are responsible for day -to-
day operating costs such as utilities, security and custodians. Counties are not responsible for
teaching staff.
The recommended budget provides $590,000 to Durham Technical Community College for FY2013-
14 which includes appropriations of current expense of $540,000 and recurring capital of $50,000.
Sportsplex
Attachment E provides detail of the Sportsplex FY2013 -14 Operating Budget.
County Departments
During tonight's work session, Commissioners will have an opportunity to begin discussion with
County departments regarding their budgets, including fee schedule change requests and
associated non - departmental items. Additional departments will be present at the June 11, 2013
work session. The total County appropriated initiatives total $95.3 million or 50.3% of the Manager's
Recommended FY 2013 -14 General Fund Budget.
FINANCIAL IMPACT: Included in the Background Section.
RECOMMENDATION(S): The Manager recommends that the Board discuss the topics noted
and provide direction to staff, as appropriate.
Attachment A
North Carolina Association of County Commissioners
Budget & Tax Survey 2012 -13
County
County
Employees
2012 -13 Budgeted
Expenditures
2012 -2013
Assessed
Valuation
Tax Rate
Per $100
Effective
Tax Rate
Per $100
Property Tax
Revenues
1 Cent Levy
Equivalent at
100%
Collection
2011
Certified
Population
Gen.
Exp. Per
Cap.#
2012 -13
Public School
Planning
Allotments
Charter
School
Planning
Allotments
Public School
Current
Expense
Capital Outlay
Total Debt
Service for
School Only
Capital
Reserve or
Pay -as- you -go
funding
Alamance
968
122,282,306
$12,193,411,942
$0.5200
$0.5615
$61,693,787
$1,219,341
152,531
$802
22,423
1,284
$30,405,000
$750,000
$5,505,744
Alexander
307
33,231,226
$2,592,750,000
$0.6050
$0.6162
$14,980,000
$259,275
37,528
$886
5,458
$5,000,000
$1,119,000
$210,000
Alleghany
1 107
14,069,191
$1,775,529,086
$0.4700
$0.4925
$8,047,900
$177,553
11,069
1 $1,271
1,446
1
$2,468,742
$775,244
$551,247
Anson
290
26,598,175
$1,717,000,000
$0.7670
$0.8483
$12,267,434
$171,700
25,822
$1,030
3,744
$3,685,880
$90,000
Ashe
200
32,794,622
$4,044,839,700
$0.4000
$0.4086
$15,169,767
$404,484
27,423
$1,196
3,139
1
$4,000,000
$100,000
$1,606,219
$118,072
Avery
218
24,884,708
$4,573,790,463
$0.4050
$0.4311
$15,756,500
$457,379
17,834
$1,395
2,141
133
$3,915,000
$744,700
$1,482,137
Beaufort
228
51,562,131
$5,761,614,141
$0.5300
$0.5531
$30,266,538
$576,161
47,854
$1,077
6,940
314
$12,195,150
$476,060
$2,581,225
Berne
134
19,184,092
$1,205,332,450
$0.7800
$0.7476
$8,889,530
$120,533
20,890
$918
2,696
1
$3,003,000
$375,000
$833,192
Bladen
381
37,660,829
$2,537,299,762
$0.7400
$0.7400
$17,410,539
$253,730
35,148
$1,071
5,128
1
$5,982,245
$2,197,253
Brunswick
928
151,024,628
$24,423,023,588
$0.4425
$0.4563
$101,911,312
$2,442,302
110,140
$1,371
12,295
954
$32,339,596
$678,453
$9,520,347
$3,320,571
Buncombe
1,384
266,399,941
$29,501,840,643
$0.5250
$0.5198
$152,174,182
$2,950,184
243,855
$1,092
29,766
964
$56,401,909
$9,656,363
$14,329,575
Burke
510
69,227,001
$6,766,933,100
$0.5200
$0.5972
$33,650,000
$676,693
90,722
$763
13,053
198
$11,210,000
$2,270,000
$4,376,845
Cabarrus
952
200,267,199
$18,400,470,359
$0.7000
$0.6849
$127,412,626
$1,840,047
181,253
$1,105
33,881
574
$53,287,330
$1,120,000
$32,864,017
Caldwell
550
65,709,408
$5,543,237,937
$0.6299
$0.6078
$32,365,000
$554,324
83,117
$791
12,477
10
$14,540,000
$1,280,348
$1,523,524
Camden
78
11,277,900
$1,187,519,836
$0.5900
$0.6845
$6,524,046
$118,752
9,921
$1,137
1,942
$1,749,000
$200,000
$1,251,414
Carteret
454
76,493,705
$15,159,575,629
$0.2900
$0.3171
$42,625,000
$1,515,958
67,696
$1,130
8,489
274
$18,400,000
$3,158,000
$7,413,730
Caswell
219
23,138,800
$1,466,000,000
$0.6373
$9,862,813
$146,600
23,654
$978
2,858
$2,490,085
$300,000
$304,100
$364,923
Catawba 1,095
164,787,738
$15,697,465,456
$O.b3UU
$0.5327
$80,062,130
$1,569,747
154,992
$1,063
24,555
2
$35,484,781
$4,514,238
$13,487,768
Chatham
454
88,171,931
$8,945,639,824
$0.6219
$0.6509
$54,287,300
$894,564
64,553
$1,366
8,109
851
$25,701,130
$2,114,081
$5,820,780
Cherokee
299
34,236,894
$3,059,231,764
$0.5200
$0.5096
$14,599,421
$305,923
27,300
$1,254
3,368
210
$4,777,999
$193,514
$733,632
Chowan
127
15,996,380
$1,486,675,997
$0.6850
$0.6710
$9,790,575
$148,668
14,796
$1,081
2,283
$3,421,929
$98,532
$756,988
Clay
165
15,797,250
$1,967,283,611
$0.3600
$0.5127
$7,082,221
$196,728
10,460
$1,510
1,337
3
$874,300
$555,000
$31,223
Cleveland
829
92,823,370
$6,950,000,000
$0.7200
$0.7376
$48,851,550
$695,000
98,209
$945
15,651
2
$10,408,213
$1,550,000
$1,200,000
Columbus
529
52,027,055
$3,409,434,969
$0.8150
$1.0782
$26,782,984
$340,943
57,657
$902
8,699
724
$6,902,401
$2,163,490
Craven
597
93,752,000
$9,670,000,000
$0.4700
$0.5019
$44,503,661
$967,000
104,965
$893
14,996
2
$18,586,000
$700,000
$4,339,442
Cumberland
2,382
304,072,055
$21,964,282,926
$0.7400
$0.7411
$156,374,906
$2,196,428
327,643
$928
51,890
376
$76,220,676
$8,760,135
$11,599,843
Currituck
367
47,005,863
$8,279,400,000
$0.3200
$0.3883
$25,812,000
$827,940
23,643
$1,988
3,923
20
$9,025,754
$1,000,000
$855,000
Dare
725
95,330,792
$17,694,000,000
$0.2800
$0.3447
$49,018,042
$1,769,400
34,216
$2,786
4,917
10
$20,399,773
$450,000
$8,711,432
Davidson
964
119,926,513
$12,750,641,881
$0.5400
$0.5765
$66,615,729
$1,275,064
163,364
$734
25,662
6
$28,517,162
$4,296,901
$7,914,585
$3,865,594
Davie
303
48,261,021
$4,261,123,154
$0.6200
$0.6637
$25,466,752
$426,112
41,560
$1,161
6,483
$9,407,445
$1,250,000
$2,589,197
$100,000
Du lin
548
48,981,724
$3,838,576,095
$0.7100
$0.6778
$25,881,450
$383,858
59,476
$824
9,278
$9,257,444
$1,223,000
$1,231,678
Durham
1,846
374,671,331
$30,061,232,029
$0.7444
$0.7915
$221,079,440
$3,006,123
272,314
$1,376
33,072
4,601
$115,796,662
$1,370,000
$28,248,183
Edgecombe
486
58,520,618
$3,100,000,000
$U 6buu.
$0.8835
$24,121,968
$310,000
56,089
$1,043
7,076
344
$9,174,027
$750,000
$1,025,725
Forsyth 2,173
394,110,326
$34,016,438,965
$0.7228
$224,226,841
$3,401,644
354,878
$1,111
53,189
2,240
$111,347,596
$3,061,474
$47,919,207
Franklin
550
70,779,854
$4,127,000,000
$0.8725
$0.8725
$34,927,833
$412,700
61,651
$1,148
8,660
212
$12,350,000
$1,100,000
$9,687,827
Gaston
1,475
223,932,272
$14,722,844,154
$0.8350
$0.9187
$118,300,000
$1,472,284
207,506
$1,079
30,985
2,218
$42,502,528
$1,227,000
$11,505,689
Gates
77
10,934,371
$926,680,787
$0.6400
$0.7845
$5,674,219
$92,668
12,197
$896
1,794
$2,592,079
$100,000
$1,119,009
Graham
170
12,588,595
$1,161,798,814
$0.4400
$0.4446
$4,874,722
$116,180
8,942
$1,408
1,227
$646,540
$0
$386,650
$0
Granville
316
50,668,111
$4,017,797,027
$0.7950
$0.8345
$31,040,736
$401,780
60,863
$832
8,559
15
$12,385,287
$301,707
$4,909,425
$540,586
Greene
193
17,109,471
$1,022,351,075
$0.7560
$0.7027
$7,878,946
$102,235
21,489
$796
3,213
$2,317,000
$490,000
Guilford
2,437
587,512,243
$45,384,600,000
$0.7804
$0.7770
$343,700,000
$4,538,460
495,231
$1,186
72,603
2,816
$175,630,398
$2,000,000
$48,608,472
Halifax
557
68,274,668
$3,582,216,934
$0.6800
$0.6588
$23,000,000
$358,222
54,397
$1,255
7,798
87
$5,399,992
$2,579,217
$850,000
$767,316
Harnett
812
104,451,914
$7,358,426,374
$0.7250
$0.7183
$52,089,583
$735,843
118,615
$881
19,871
4
$20,288,004
$6,988,798
Haywood
498
69,562,909
$7,134,606,018
$0.5413
$0.5402
$38,623,170
$713,461
59,684
$1,166
7,665
$14,328,116
$255,938
$2,259,486
Henderson
729
107,497,472
$12,000,000,000
$0.5136
$0.4954
$59,132,749
$1,200,000
108,448
$991
13,563
187
$21,200,000
$8,993,313
Hertford
195
23,796,663
$1,468,387,603
$0.8400
$0.9154
$10,792,775
$146,839
24,466
$973
3,047
1
$4,173,524
$795,000
Hoke
436
35,129,619
$2,497,414,773
$0.6798
$17,191,954
$249,741
49,065
$716
8,228
6
$4,346,264
$783,700
$1,772,745
$1,965,000
Hyde 145
11,583,011
$1,134,635,262
$0.7007
$6,529,358
$113,464
5,815
$1,992
574
$1,199,568
$174,000
$282,207
Iredell
926
160,547,475
$20,463,500,000
$0.4850
$0.4996
$96,220,915
$2,046,350
161,522
$994
27,129
2,370
$39,279,890
$1,594,831
$25,211,875
Jackson
379
52,227,229
$11,337,025,382
$0.2800
$0.3498
$29,446,007
$1,133,703
40,606
$1,286
3,634
230
$6,779,482
$632,500
$2,349,280
$823,642
Johnston
1,100
175,493,168
$13,569,553,096
$0.7800
$0.7947
$105,271,000
$1,356,955
172,570
$1,017
33,175
656
$52,239,105
$33,299,812
Jones
113
12,284,613
$751,865,143
$0.8000
$0.7051
$5,866,795
$75,187
10,327
$1,190
1,128
$1,829,194
$50,000
Lee
370
63,082,264
$4,755,000,000
$0.7500
$0.7362
$34,949,250
$475,500
58,304
$1,082
9,857
1 $15,838,050
$850,331
$7,490,744
Lenoir
476
63,220,427
$3,969,000,000
$0.8000
$0.8668
$30,150,421
$396,900
59,314
$1,066
9,097
547
1 $9,900,000
$5,967,975
$1,881,900
Lincoln
638
84,227,021
$8,242,243,807
$0.5980
$0.6243
$49,261,600
$824,224
79,026
$1,066
11,803
1,519
$16,036,429
$1,729,091
$11,668,930
$138,800
Macon
416
44,391,193
$9,388,176,140
$0.2790
$0.3358
$25,332,740
$938,818
34,459
$1,288
4,417
204
$7,563,621
$256,000
$4,714,797
Madison
243
19,749,184
$2,122,782,104
$0.5200
$0.5186
$9,535,690
$212,278
21,193
1 $932
2,548
$2,070,000
$312,431
Martin
198
29,899,085
$1,767,523,053
$0.6700
$0.6770
$12,050,030
$176,752
24,083
$1,242
3,721
$5,662,044
$502,000
$736,000
County
County
Employees
2012 -13 Budgeted
Expenditures
2012 -2013
Assessed
Valuation
Tax Rate
Per $100
Effective
Tax Rate
Per $100
Property Tax
Revenues
1 Cent Levy
Equivalent at
100%
Collection
2011
Certified
Population
Gen.
Exp. Per
Cap.#
2012 -13
Public School
Planning
Allotments
Charter
School
Planning
Allotments
Public School
Current
Expense
Capital Outlay
Total Debt
Service for
School Only
Capital
Reserve or
Pay -as- you -go
funding
McDowell
323
35,543,721
$3,242,971,299
$0.5500
$0.5205
$17,390,500
$324,297
45,462
$782
6,455
1
$7,312,877
$221,000
$527,811
$1,100,000
Mecklenburg
5,268
1,060,866,681
$116,200,000,000
$0.7922
$0.7934
$897,522,990
$11,620,000
940,697
$1,128
139,737
7,553
$335,132,664
$4,960,000
$104,813,417
Mitchell
136
16,689,584
$1,815,180,000
$0.4000
$0.4180
$7,169,353
$181,518
15,501
$1,0771
2,071
$2,780,089
$142,857
Montgomery
217
25,991,117
$2,847,786,294
$0.5700
$0.5454
$16,232,381
$284,779
27,864
$933
4,139
1
$4,986,403
$513,106
$1,254,419
Moore
638
84,940,083
$11,984,766,218
$0.4650
$0.4659
$54,641,836
$1,198,477
89,395
$950
12,499
505
$25,540,140
$711,932
$5,807,594
Nash
673
85,423,069
$6,827,000,000
$0.6700
$0.6658
$45,740,900
$682,700
96,122
$889
16,576
1,239
$19,175,261
$1,396,890
$3,077,175
New Hanover
1,574
268,310,315
$29,002,500,000
$0.5540
$0.5341
$157,781,721
$2,900,250
206,774
$1,298
25,024
572
$61,661,740
$750,000
$21,541,425
Northampton
309
29,547,319
$1,904,151,672
$0.9200
$0.9551
$16,642,285
$190,415
21,844
$1,353
2,230
743
$3,161,538
$345,000
$788,793
Onslow
1,100
170,665,189
$13,234,245,188
$0.5850
$0.5907
$77,110,500
$1,323,425
184,228
$926
25,081
$40,691,952
$1,775,000
$11,834,591
Orange
888
180,002,776
$15,895,422,715
$0.8580
$0.9022
$136,928,193
$1,589,542
135,776
$1,326
19,549
417
$62,389,900
$3,000,000
$15,352,784
$3,724,849
Pamlico
153
16,020,349
$1,564,888,600
$0.6250
$0.6080
$9,634,245
$156,489
13,214
$1,212
1,393
443
$2,984,600
$100,000
$412,990
Pasquotank
333
37,082,702
$3,376,203,740
$0.6200
$0.6664
$20,871,500
$337,620
40,438
$917
5,858
$10,004,858
$2,978,543
Pender
371
50,621,312
$6,403,238,494
$0.5120
$0.5193
$32,243,274
$640,324
53,437
$947
8,397
$13,248,924
$1,110,000
$6,113,425
Perquimans
98
12,575,152
$1,732,272,013
$0.4400
$0.5588
$7,066,020
$173,227
13,537
$929
1,769
$2,150,000
$209,250
$742,940
Person
490
53,098,321
$3,990,000,000
$0.7000
$0.6994
$27,092,100
$399,000
39,700
$1,337
4,828
1,055
$9,038,798
$266,950
$987,646
Pitt
913
129,516,595
$11,301,020,150
$0.6800
$0.6790
$73,393,910
$1,130,102
170,263
$761
23,594
59
$34,344,726
$13,130,410
Polk
171
20,710,248
$2,715,135,227
$0.5200
$0.5213
$13,657,455
$271,514
20,453
$1,013
2,300
3
$4,784,788
$312,267
$1,008,101
Randolph
755
106,322,055
$10,100,000,000
$0.5860
$0.6159
$57,528,792
$1,010,000
142,901
$744
23,380
6
$21,664,017
$2,795,024
$12,881,311
$250,000
Richmond
400
47,742,509
$3,006,035,415
$0.8100
$0.8362
$23,107,237
$300,604
46,459
$1,028
7,643
1
$6,925,000
$1,599,700
$1,300,000
Robeson
1,211
118,979,281
$5,500,000,000
$0.7700
$0.7546
$43,731,000
$550,000
134,651
$884
24,023
120
$12,375,000
$4,700,000
$1,440,090
$0
Rockingham
658
84,655,550
$6,748,599,776
$0.6960
$0.7220
$45,631,337
$674,860
93,558
$905
13,596
248
$15,834,840
$1,151,525
$4,612,289
Rowan
866
128,097,563
$11,625,000,000
$0.6225
$0.6057
$69,027,336
$1,162,500
138,309
$926
21,323
5
$34,277,544
$1,800,000
$8,814,420
Rutherford
422
50,161,592
$5,290,444,020
$0.6070
$0.6096
$29,874,311
$529,044
68,392
$733
8,803
1,625
$12,271,014
$115,763
$4,452,408
Sampson
539
65,190,289
$4,055,188,911
$0.7850
$0.7989
$31,432,571
$405,519
63,746
$1,023
11,605
1
$9,894,052
$881,180
$7,082,742
$168,750
Scotland
322
36,860,274
$2,004,740,007
$1.0300
$1.1223
$19,110,855
$200,474
36,029
$1,023
6,124
$10,075,654
$675,000
$1,586,680
$275,000
Stanly
435
53,210,115
$4,240,300,000
$0.6700
$0.6336
$27,211,160
$424,030
60,936
$873
8,953
409
$8,942,232
$1,725,000
$2,606,170
Stokes
240
45,835,351
$3,640,708,446
$0.6400
$0.6784
$20,861,260
$364,071
47,551
$964
6,822
2
$10,211,763
$320,000
$4,558,150
Surry
624
66,660,316
$5,189,233,875
$0.5820
$0.5805
$28,993,287
$518,923
73,575
$906
11,322
515
$12,187,880
$551,550
$6,814,377
$441,240
Swain
230
13,910,944
$1,392,950,650
$0.3300
$0.3186
$4,326,165
$139,295
14,263
$975
1,982
176
$750,000
$161,000
$956,000
Transylvania
334
39,854,915
$6,000,000,000
$0.3949
$0.3947
$23,575,530
$600,000
33,275
$1,198
3,555
206
$9,306,383
$1,000,000
$2,435,166
Tyrrell
69
6,274,206
$499,985,008
$0.6700
$0.7117
$2,936,475
$49,999
4,342
$1,445
570
$537,320
$87,675
Union
971
228,341,371
$23,476,015,843
$0.6600
$0.7905
$150,781,161
$2,347,602
205,717
$1,110
40,454
1,302
$83,154,155
$4,000,000
$48,858,819
Vance
353
41,851,914
$2,688,139,060
$0.7820
$1.0234
$19,591,800
$268,814
45,558
$919
6,848
851
$8,232,440
$425,000
$1,874,313
$1,619,860
Wake
3,727
938,520,000
$121,893,000,000
$0.5340
$0.5879
$648,962,083
$12,189,300
925,938
$1,014
150,544
7,522
$317,181,372
$1,160,365
$180,396,848
$0
Warren
364
27,512,236
$2,540,927,287
$0.6600
$0.6826
$15,931,608
$254,093
20,883
$1,317
2,426
171
$3,246,185
$250,000
$250,000
Washington
201
13,113,340
$797,870,174
$0.7900
$0.7912
$5,574,270
$79,787
13,060
$1,004
1,710
3
$1,525,000
$300,000
Watauga
264
46,532,601
$8,795,190,000
$0.3130
$0.3193
$26,730,605
$879,519
52,111
$893
4,491
186
$12,180,620
$340,400
$7,392,045
Wayne
953
98,984,582
$7,399,269,545
$0.7025
$0.7040
$49,802,482
$739,927
123,710
$800
19,333
196
$21,495,161
$2,000,000
Wilkes
449
65,320,699
$5,527,180,500
$0.6500
$0.6510
$33,831,340
$552,718
69,592
$939
9,979
154
$10,818,000
$600,000
$4,659,784
Wilson
729
92,728,179
$5,600,000,000
$0.7300
$0.7858
$45,260,000
$560,000
81,380
$1,139
12,246
903
$16,728,356
$3,405,376
Yadkin
256
35,074,284
$2,798,257,281
$0.6900
$0.7725
$18,227,621
$279,826
38,442
$912
5,739
2
$6,174,975
$805,000
$2,574,924
Yancey
204
19,772,437
$2,385,352,999
$0.4500
$0.4664
$10,443,434
$238,535
18,069
$1,094
2,367
4
$3,007,734
$649,500
Total
64,475
10,122,332,691.00
$996,138,193,260
$0.6190
$0.6471
$6,011,007,320
$99,613,819
9,669,497
$1,047
1,443,998
52,370
$2,521,319,299
$113,945,681
$910,369,911
$25,077,986
Avera e
645
$101,223,327
$9,961,381,9331
$0.6215
1 $0.6464
$60,110,073
$996,138
96,695
$1,080
14,440
689
$25,213,193
$1,309,720
$10,345,113
$928,814
Minimum
69
$6,274,206
$499,985,008
$0.2790
$0.3171
$2,936,475
$49,999
4,342
$716
570
1
$537,320
$0
$31,223
$0
Maximum
5,268
$1,060,866,681
$121,893,000,000
$1.0300
$1.1223
$897,522,990
$12,189,300
940,697
$2,786
150,544
7,553
$335,132,664
$9,656,363
$180,396,848
$3,865,594
2 of 4 5/30/2013
3-
North Carolh
Budget & Ta.
County
2012 -13 Total
County School
Appr
Spec. Tax
Levy
Total School
Allocation
Total School
Resources/
ADM
Current
Expense/
ADM
Current Exp. &
Supplement
/ADM +charter
Total
Capital
Expense/
ADM
Debt
Service
Expense/
ADM
Total School
Resources /Pe
rCapita
Current
Expense/
Capita
Current Exp. &
Supplement /
Per Capita
Total Capital
Expense/ Per
Capita
Debt Service
Expense/
Per Capita
Alamance
$36,660,744
$36,660,744
$1,635
$1,356
$1,283
$279
$246
$240
$199
$199
$41
$36
Alexander
$6,329,000
$6,329,000
$1,160
$916
$916
$243
$205
$169
$133
$133
$35
$30
Alleghany
$3,795,233
$3,795,233
$2,625
$1,707
$1,707
$917
$536
$343
$223
$223
$120
$70
Anson
$3,775,880
$3,775,880
$1,009
$984
$984
$24
$0
$146
$143
$143
$3
$0
Ashe
$5,824,291
$5,824,291
$1,855
$1,274
$1,274
$581
$512
$212
$146
$146
$67
$59
Avery
$6,141,837
$6,141,837
$2,869
$1,829
$1,722
$1,040
$692
$344
$220
$220
$125
$83
Beaufort
$15,252,435
$15,252,435
$2,198
$1,757
$1,681
$441
$372
$319
$255
$255
$64
$54
Bertie
$4,211,192
$4,211,192
$1,562
$1,114
$1,113
$448
$309
$202
$144
$144
$58
$40
Bladen
$8,179,498
$8,179,498
$1,595
$1,167
$1,166
$428
$428
$233
$170
$170
$63
$63
Brunswick
$45,858,967
$45,858,967
$3,730
$2,630
$2,441
$1,100
$774
$416
$294
$294
$123
$86
Buncombe
$80,387,847
$7,977,099
$90,592,810
$3,043
$1,895
$2,167
$806
$481
$372
$231
$273
$98
$59
Burke
$17,856,845
$17,856,845
$1,368
$859
$846
$509
$335
$197
$124
$124
$73
$48
Cabarrus
$87,271,347
$87,271,347
$2,576
$1,573
$1,547
$1,003
$970
$481
$294
$294
$187
$181
Caldwell
$17,343,872
$17,343,872
$1,390
$1,165
$1,164
$225
$122
$209
$175
$175
$34
$18
Camden
$3,200,414
$3,200,414
$1,648
$901
$901
$747
$644
$323
$176
$176
$146
$126
Carteret
$28,971,730
$28,971,730
$3,413
$2,168
$2,100
$1,245
$873
$428
$272
$272
$156
$110
Caswell
$3,459,108
$3,459,108
$1,210
$871
$871
$339
$106
$146
$105
$105
$41
$13
Catawba
$53,486,787
$53,486,787
$2,178
$1,445
$1,445
$733
$549
$345
$229
$229
$116
$87
Chatham
$33,635,991
$33,635,991
$4,148
$3,169
$2,868
$979
$718
$521
$398
$398
$123
$90
Cherokee
$5,705,145
$5,705,145
$1,694
$1,419
$1,335
$275
$218
$209
$175
$175
$34
$27
Chowan
$4,277,449
$4,277,449
$1,874
$1,499
$1,499
$375
$332
$289
$231
$231
$58
$51
Clay
$1,460,523
$1,460,523
$1,092
$654
$652
$438
$23
$140
$84
$84
$56
$3
Cleveland
$13,158,213
$10,425,000
$26,323,713
$1,682
$665
$1,506
$176
$0
$268
$106
$240
$28
$0
Columbus
$9,065,891
$9,065,891
$1,042
$793
$733
$249
$0
$157
$120
$120
$38
$0
Craven
$23,625,442
$23,625,442
$1,575
$1,239
$1,239
$336
$289
$225
$177
$177
$48
$41
Cumberland
$96,580,654
$96,580,654
$1,861
$1,469
$1,458
$392
$224
$295
$233
$233
$62
$35
Currituck
$10,880,754
$10,880,754
$2,774
$2,301
$2,289
$473
$218
$460
$382
$382
$78
$36
Dare
$29,561,205
$29,561,205
$6,012
$4,149
$4,140
$1,863
$1,772
$864
$596
$596
$268
$255
Davidson
$44,594,242
$4,369,810
$48,964,052
$1,908
$1,111
$1,281
$626
$308
$300
$175
$201
$98
$48
Davie
$13,346,642
$13,346,642
$2,059
$1,451
$1,451
$608
$399
$321
$226
$226
$95
$62
Du lin
$11,712,122
$11,712,122
$1,262
$998
$998
$265
$133
$197
$156
$156
$41
$21
Durham
$145,414,845
$145,414,845
$4,397
$3,501
$3,074
$896
$854
$534
$425
$425
$109
$104
Edgecombe
$10,949,752
$0
$10,949,752
$1,547
$1,296
$1,236
$251
$145
$195
$164
$164
$32
$18
Forsyth
$162,328,277
$162,328,277
$3,052
$2,093
$2,009
$958
$901
$457
$314
$314
$144
$135
Franklin
$23,137,827
$23,137,827
$2,672
$1,426
$1,392
$1,246
$1,119
$375
$200
$200
$175
$157
Gaston
$55,235,217
$55,235,217
$1,783
$1,372
$1,280
$411
$371
$266
$205
$205
$61
$55
Gates
$3,811,088
$3,811,088
$2,124
$1,445
$1,445
$679
$624
$312
$213
$213
$100
$92
Graham
$1,033,190
$1,033,190
$842
$527
$527
$315
$315
$116
$72
$72
$43
$43
Granville
$18,137,005
$18,137,005
$2,119
$1,447
$1,445
$672
$574
$298
$203
$203
$95
$81
Greene
$2,807,000
$2,807,000
$874
$721
$721
$153
$153
$131
$108
$108
$23
$23
Guilford
$226,238,870
$226,238,870
$3,116
$2,419
$2,329
$697
$670
$457
$355
$355
$102
$98
Halifax
$9,596,525
$9,907,154
$1,270
$692
$724
$538
$109
$182
$99
$105
$77
$16
Harnett
$27,276,802
$269,429
$27,584,656
$1,388
$1,021
$1,036
$352
$352
$233
$171
$174
$59
$59
Haywood
$16,843,540
$16,843,540
$2,197
$1,869
$1,869
$328
$295
$282
$240
$240
$42
$38
Henderson
$30,193,313
$30,193,313
$2,226
$1,563
$1,542
$663
$663
$278
$195
$195
$83
$83
Hertford
$4,968,524
$4,968,524
$1,631
$1,370
$1,369
$261
$0
$203
$171
$171
$32
$0
Hoke
$8,867,709
$8,867,709
$1,078
$528
$528
$550
$215
$181
$89
$89
$92
$36
Hyde
$1,655,775
$1,655,775
$2,885
$2,090
$2,090
$795
$492
$285
$206
$206
$78
$49
Iredell
$66,086,596
$5,750,000
$71,836,596
$2,648
$1,448
$1,526
$988
$929
$445
$243
$279
$166
$156
Jackson
$10,584,904
$10,584,904
$2,913
$1,866
$1,755
$1,047
$646
$261
$167
$167
$94
$58
Johnston
$85,538,917
$85,538,917
$2,578
$1,575
$1,544
$1,004
$1,004
$496
$303
$303
$193
$193
Jones
$1,879,194
$1,879,194
$1,666
$1,622
$1,622
$44
$0
$182
$177
$177
$5
$0
Lee
$24,179,125
$24,179,125
$2,453
$1,607
$1,607
$846
$760
$415
$272
$272
$143
$128
Lenoir
$17,749,875
$17,749,875
$1,951
$1,088
$1,027
$863
$656
$299
$167
$167
$132
$101
Lincoln
$29,573,250
$29,573,250
$2,506
$1,359
$1,204
$1,147
$989
$374
$2 03
$203
$171
$148
Macon
$12,534,418
$12,534,418
$2,838
$1,712
$1,637
$1,125
$1,067
$364
$219
$219
$144
$137
Madison
$2,382,431
$2,382,431
$935
$812
$812
$123
$123
$112
$98
$98
$15
$15
Martin
$6,900,044
$6,900,044
$1,854
$1,522
$1,522
$333
$198
$287
$235
$235
$51
$31
5/30/2013
10
County
2012 -13 Total
County School
Appr
Spec. Tax
Levy
Total School
Allocation
Total School
Resources/
ADM
Current
Expense/
ADM
Current Exp. &
Supplement
/ADM +charter
Total
Capital
Expense/
ADM
Debt
Service
Expense/
ADM
Total School
Resources /Pe
rCapita
Current
Expense/
Capita
Current Exp. &
Supplement /
Per Capita
Total Capital
Expense/ Per
Capita
Debt Service
Expense/
Per Capita
McDowell
$9,161,688
$9,161,688
$1,419
$1,133
$1,133
$286
$82
$202
$161
$161
$41
$12
Mecklenburg
$444,906,081
$444,906,081
$3,184
$2,398
$2,275
$786
$750
$473
$356
$356
$117
$111
Mitchell
$2,922,946
$2,922,946
$1,4111
$1,342
$1,342
$69
$69
$189
$179
$179
$9
$9
Montgomery
$6,753,928
$6,997,034
$1,691
$1,205
$1,263
$427
$303
$251
$179
$188
$63
$45
Moore
$32,059,666
$32,059,666
$2,565
$2,043
$1,964
$522
$465
$359
$286
$286
$73
$65
Nash
$23,649,326
$23,649,326
$1,427
$1,157
$1,076
$270
$186
$246
$199
$199
$47
$32
New Hanover
$83,953,165
$83,953,165
$3,355
$2,464
$2,409
$891
$861
$406
$298
$298
$108
$104
Northampton
$4,295,331
$4,295,331
$1,926
$1,418
$1,063
$508
$354
$197
$145
$145
$52
$36
Onslow,
$54,301,543
$54,301,543
$2,165
$1,622
$1,622
$543
$472
$295
$221
$221
$74
$64
Orange
$84,467,533
$19,101,442
$103,568,975
$5,298
$3,191
$4,082
$1,129
$785
$763
$460
$600
$163
$113
Pamlico
$3,497,590
$653,459
$4,151,049
$2,980
$2,143
$1,982
$368
$0
$314
$226
$275
$39
$0
Pasquotank
$12,983,401
$12,983,401
$2,216
$1,708
$1,708
$508
$508
$321
$247
$247
$74
$74
Pender
$20,472,349
$20,472,349
$2,438
$1,578
$1,578
$860
$728
$383
$248
$248
$135
$114
Perquimans
$3,102,190
$3,102,190
$1,754
$1,215
$1,215
$538
$420
$229
$159
$159
$70
$55
Person
$10,293,394
$10,293,394
$2,132
$1,872
$1,536
$260
$0
$259
$228
$228
$32
$0
Pitt
$47,475,136
$47,475,136
$2,012
$1,456
$1,452
$557
$557
$279
$202
$202
$77
$77
Polk
$6,105,156
$84,000
$6,189,156
$2,691
$2,080
$2,114
$574
$438
$303
$234
$238
$65
$49
Randolph
$37,590,352
$5,050,237
$42,640,589
$1,824
$927
$1,142
$681
$551
$298
$152
$187
$111
$90
Richmond
$9,824,700
$9,824,700
$1,285
$906
$906
$379
$170
$211
$149
$149
$62
$28
Robeson
$17,075,000
$17,075,000
$711
$515
$513
$256
$60
$127
$92
$92
$46
$11
Rockingham
$21,598,654
$21,598,654
$1,589
$1,165
$1,144
$424
$339
$231
$169
$169
$62
$49
Rowan
$44,891,964
$44,891,964
$2,105
$1,608
$1,607
$498
$413
$325
$248
$248
$77
$64
Rutherford
$16,839,185
$16,839,185
$1,913
$1,394
$1,177
$519
$506
$246
$179
$179
$67
$65
Sampson
$18,026,724
$1,581,052
$19,607,776
$1,690
$853
$989
$701
$610
$308
$155
$180
$128
$111
Scotland
$12,612,334
$12,612,334
$2,059
$1,645
$1,645
$414
$259
$350
$280
$280
$70
$44
Stanly
$13,273,402
$13,273,402
$1,483
$999
$955
$484
$291
$218
$147
$147
$71
$43
Stokes
$15,089,913
$15,089,913
$2,212
$1,497
$1,496
$715
$668
$317
$215
$215
$103
$96
Surry
$19,995,047
$1,586,322
$21,581,369
$1,906
$1,076
$1,164
$690
$602
$293
$166
$187
$106
$93
Swain
$1,867,000
$1,867,000
$942
$378
$348
$564
$482
$131
$53
$53
$78
$67
Transylvania
$12,741,549
$12,741,549
$3,584
$2,618
$2,474
$966
$685
$383
$280
$280
$103
$73
Tyrrell
$624,995
$624,995
$1,096
$943
$943
$154
$0
$144
$124
$124
$20
$0
Union
$136,012,974
$136,012,974
$3,362
$2,056
$1,991
$1,307
$1,208
$661
$404
$404
$257
$238
Vance
$12,151,613
$12,151,613
$1,774
$1,202
$1,069
$572
$274
$267
$181
$181
$86
$41
Wake
$498,738,585
$498,738,585
$3,313
$2,107
$2,007
$1,206
$1,198
$539
$343
$343
$196
$195
Warren
$3,746,185
$3,746,185
$1,544
$1,338
$1,250
$206
$0
$179
$155
$155
$24
$0
Washington
$1,825,000
$1,825,000
$1,067
$892
$890
$175
$0
$140
$117
$117
$23
$0
Watauga
$19,913,065
$19,913,065
$4,434
$2,712
$2,604
$1,722
$1,646
$382
$234
$234
$148
$142
Wayne
$23,495,161
$23,495,161
$1,215
$1,112
$1,101
$103
$0
$190
$174
$174
$16
$0
Wilkes
$16,077,784
$16,077,784
$1,611
$1,084
$1,068
$527
$467
$231
$155
$155
$76
$67
Wilson
$20,133,732
$20,133,732
$1,644
$1,366
$1,272
$278
$278
$247
$206
$206
$42
$42
Yadkin
$9,554,899
$9,554,899
$1,665
$1,076
$1,076
$589
$449
$249
$161
$161
$88
$67
Yancey
$3,657,234
$3,657,234
$1,545
$1,271
$1,269
$274
$0
$202
$166
$166
$36
$0
Total
$3,569,272,787
$56,847,850
$3,631,681,1611
$2,515
$1,746
$1,727
$727
$630
$376
$261
$267
$109
$94
Avera e
$35,692,7281
$4,737,321
$36,316,812
$2,118
$1,493
$1,476
$589
$451
$297
$208
$214
$84
$65
Minimum
$624,995
$0
$624,995
$711
$378
$348
$24
$0
$112
$53
$53
$3
$0
Maximum
1 $498,738,5851
$19,101,442
$498,738,585
$6,012
1 $4,149
$4,140
$1,863
$1,772
$864
$596
$600
$268
$255
4 of 4 5/30/2013
11
Attachment B
Table 30 - County Appropriations and Supplemental Taxes for Education
Year 2012 (School Year 2011 -12)
2012
681
Chapel - Hill /Carrboro City Schools
55,863,669
4,692
1
2012
280
Dare County Schools
20,062,837
4,155
2
2012
111
Asheville City Schools
15,411,211
3,874
3
2012
320
Durham County Schools
108,971,662
3,370
4
2012
680
Orange County Schools
23,563,574
3,228
5
2012
190
Chatham County Schools
24,939,720
3,142
6
2012
880
Transylvania County Schools
9,826,216
2,804
7
2012
950
Watauga County Schools
11,839,645
2,696
8
2012
650
New Hanover County Schools
61,808,440
2,527
9
2012
100
Brunswick County Schools
29,763,557
2,475
10
2012
410
Guilford County Schools
175,165,521
2,447
11
2012
160
Carteret County Schools
19,500,000
2,339
12
2012
480
Hyde County Schools
1,324,568
2,324
13
2012
270
Currituck County Schools
8,745,904
2,258
14
2012
600
Charlotte - Mecklenburg County Schools
307,745,278
2,246
15
2012
920
Wake County Schools
311,759,998
2,136
16
2012
340
Forsyth County Schools
109,924,287
2,106
17
2012
630
Moore County Schools
25,540,140
2,065
18
2012
750
Polk County Schools
4,634,788
2,023
19
2012
900
Union County Schools
79,304,155
2,000
20
2012
422
Weldon City Schools
1,995,993
1,990
21
2012
60
Avery County Schools
4,036,000
1,899
22
2012
491
Mooresville City Schools
10,421,509
1,879
23
2012
110
Buncombe County Schools
47,321,440
1,873
24
2012
730
Person County Schools
8,861,568
1,855
25
2012
440
Haywood County Schools
13,969,671
1,855
26
2012
30
Alleghany County Schools
2,598,675
1,820
27
2012
500
Jackson County Schools
6,239,976
1,764
28
2012
690
Pamlico County Schools
2,407,102
1,761
29
2012
70
Beaufort County Schools
11,995,150
1,752
30
2012
291
Lexington City Schools
5,200,484
1,728
31
2012
830
Scotland County Schools
10,131,384
1,676
32
2012
560
Macon County Schools
7,201,940
1,673
33
2012
130
Cabarrus County Schools
48,153,335
1,659
34
2012
700
Pasquotank County Schools
9,601,372
1,658
35
2012
132
Kannapolis City Schools
8,431,316
1,642
36
2012
530
Lee County Schools
15,838,050
1,641
37
2012
800
Rowan - Salisbury County Schools
32,163,764
1,615
38
2012
292
Thomasville City Schools
3,868,569
1,601
39
2012
660
Northampton County Schools
3,461,538
1,569
40
2012
861
Elkin City Schools
1,850,805
1,566
41
2012
710
Pender County Schools
12,920,623
1,564
42
2012
370
Gates County Schools
2,777,079
1,562
43
2012
761
Asheboro City Schools
7,253,418
1,549
44
2012
200
Cherokee County Schools
5,140,174
1,541
45
2012
510
Johnston County Schools
49,944,961
1,536
46
2012
5 80
Martin County Schools
5,635,713
1,528
47
12
Table 30 - County Appropriations and Supplemental Taxes for Education
Year 2012 (School Year 2011 -12)
2012
10
Alamance- Burlington Schools
33,500,000
1,513
48
2012
850
Stokes County Schools
10,194,063
1,501
49
2012
740
Pitt County Schools
34,454,142
1,494
50
2012
260
Cumberland County Schools
76,220,676
1,492
51
2012
300
Davie County Schools
9,540,718
1,485
52
2012
182
Newton - Conover City Schools
4,267,381
1,465
53
2012
390
Granville County Schools
12,385,287
1,456
54
2012
862
Mount Airy City Schools
2,373,294
1,455
55
2012
180
Catawba County Schools
24,668,471
1,451
56
2012
490
Iredell- Statesville Schools
30,456,894
1,434
57
2012
181
Hickory City Schools
6,157,601
1,420
58
2012
810
Rutherford County Schools
12,271,014
1,415
59
2012
670
Onslow County Schools
34,170,757
1,414
60
2012
460
Hertford County Schools
4,273,524
1,410
61
2012
821
Clinton City Schools
4,162,247
1,408
62
2012
350
Franklin County Schools
12,000,000
1,407
63
2012
450
Henderson County Schools
18,561,999
1,407
64
2012
210
Edenton - Chowan County Schools
3,147,750
1,399
65
2012
930
Warren County Schools
3,298,978
1,383
66
2012
550
Lincoln County Schools
16,036,429
1,368
67
2012
640
Nash -Rocky Mount Schools
22,261,774
1,363
68
2012
360
Gaston County Schools
41,526,704
1,352
69
2012
230
Cleveland County Schools
20,794,736
1,343
70
2012
995
Yancey County Schools
2,966,931
1,280
71
2012
980
Wilson County Schools
15,201,635
1,258
72
2012
720
Perquimans County Schools
2,137,040
1,251
73
2012
50
Ashe County Schools
3,760,520
1,212
74
2012
250
Craven County Schools
17,757,151
1,204
75
2012
790
Rockingham County Schools
15,834,840
1,183
76
2012
140
Caldwell County Schools
14,400,000
1,168
77
2012
421
Roanoke Rapids City Schools
3,422,827
1,147
78
2012
90
Bladen County Schools
5,789,632
1,147
79
2012
860
Surry County Schools
9,489,138
1,141
80
2012
620
Montgomery County Schools
4,718,297
1,141
81
2012
590
McDowell County Schools
7,187,103
1,127
82
2012
80
Bertie County Schools
3,003,000
1,126
83
2012
520
Jones County Schools
1,224,901
1,115
84
2012
540
Lenoir County Schools
9,900,000
1,099
85
2012
290
Davidson County Schools
21,715,263
1,088
86
2012
990
Yadkin County Schools
6,174,975
1,084
87
2012
840
Stanly County Schools
9,537,362
1,079
88
2012
120
Burke County Schools
13,801,083
1,069
89
2012
910
Vance County Schools
7,202,440
1,066
90
2012
970
Wilkes County Schools
10,413,397
1,061
91
2012
430
Harnett County Schools
20,556,478
1,061
92
2012
760
Randolph County Schools
19,299,592
1,054
93
2012
610
Mitchell County Schools
2,060,7981
1,012
94
13
Table 30 - County Appropriations and Supplemental Taxes for Education
Year 2012 (School Year 2011 -12)
PPA: Per Pupil Appropriation
Source: Statistical Profile - Public Schools of North Carolina /Department of Public Instruction
http: //a pps.schoo Is. nc.gov /statistica I profi le
"once the web page opens, go to Part 1: State Summary and select Financial Information for the various tables.
2012
890
Tyrrell County Schools
569,320
1,002
95
2012
330
Edgecombe County Schools
6,984,909
1,000
96
2012
40
Anson County Schools
3,678,835
995
97
2012
960
Wayne County Schools
18,997,994
992
98
2012
20
Alexander County Schools
5,200,000
969
99
2012
310
Duplin County Schools
8,861,720
968
100
2012
150
Camden County Schools
1,749,000
925
101
2012
770
Richmond County Schools
6,925,000
917
102
2012
940
Washington County Schools
1,525,000
907
103
2012
170
Caswell County Schools
2,490,085
882
104
2012
570
Madison County Schools
2,155,000
854
105
2012
241
Whiteville City Schools
1,863,477
829
106
2012
820
Sampson County Schools
6,954,570
824
107
2012
240
Columbus County Schools
4,837,810
764
108
2012
400
Greene County Schools
2,247,000
708
109
2012
420
Halifax County Schools
2,459,630
682
110
2012
220
Clay County Schools
874,300
660
111
2012
380
Graham County Schools
743,468
632
112
2012
470
Hoke County Schools
4,392,357
552
113
2012
780
Robeson County Schools
11,343,750
483
114
2012
870
Swain County Schools
785,9411
410
115
2012
999
STATE TOTAL
2,505,034,787
1,713
0
PPA: Per Pupil Appropriation
Source: Statistical Profile - Public Schools of North Carolina /Department of Public Instruction
http: //a pps.schoo Is. nc.gov /statistica I profi le
"once the web page opens, go to Part 1: State Summary and select Financial Information for the various tables.
14
Table 31 - Supplemental Taxes for Education
Year 2012 (School Year 2011 -12)
PPA: Per Pupil Appropriation
Source: Statistical Profile - Public Schools of North Carolina /Department of Public Instruction
http: // apps. schools.nc.gov /statisticaIprofi le
`once the web page opens, go to Part 1: State Summary and select Financial Information for the various tables.
RECEIPTS FOR
Asheville City Schools
8,093,877
2035
1
2012
Cleveland County Schools
10,386,523
671
5
2012
Lexington City Schools
1,478,506
491
11
2012
Thomasville City Schools
1,322,649
547
9
2012
Roanoke Rapids City Schools
1,774,190
595
7
2012
Weldon City Schools
1,320,231
1316
3
2012
Harnett County Schools
228,956
12
15
2012
Mooresville City Schools
2,901,949
523
10
2012
Nash-Rocky Mount Schools
555,257
34
14
2012
Chapel - Hill /Carrboro City Schools
19,063,861
1601
2
2012
Randolph County Schools
2,003,041
109
13
2012
Asheboro City Schools
2,885,952
616
6
2012
Clinton City Schools
1,618,297
547
8
2012
Elkin City Schools
824,725
698
4
2012
Mount Airy City Schools
799,1941
2012
STATE TOTAL
1 55,257,209
38
-1
2012
PPA: Per Pupil Appropriation
Source: Statistical Profile - Public Schools of North Carolina /Department of Public Instruction
http: // apps. schools.nc.gov /statisticaIprofi le
`once the web page opens, go to Part 1: State Summary and select Financial Information for the various tables.
Attachment C 15
BOCC Approved
10/21/2008
School Districts Local Current Expense Fund Balance Policy
Joint Policy Between
Orange County Board of County Commissioners
Chapel Hill Carrboro City Schools Board of Education
Orange County Schools Board of Education
1. Guidelines
The School Budget and Fiscal Control Act (SBFCA) establishes accounting,
budgetary and fiscal control guidelines for School Systems. The SBFCA is
codified in G.S. Chapter 115C, Article 31, beginning at G.S. 115C -422. This
act parallels the statutes established for Local Government with a few
exceptions.
2. Definitions
2.1. Total Fund Balance — The difference between a school system's total
assets and its total liabilities at the end of the fiscal year.
2.2. Fund Balance Available for Appropriation — The sum of a school system's
assets held in cash and investments minus the sum of the school system's
liabilities and encumbrances at the end of the fiscal year as outlined in G.S.
115C -425 of the SBFCA.
2.3. Designated Fund Balance — The amount of the available fund balance that
has been appropriated for the budget year through budgetary action of the
School Board.
2.4. Undesignated Fund Balance - The difference between Fund Balance
Available for Appropriation and Designated Fund Balance.
3. Policy
3.1. Fund Balance for Cash Flow Purposes — Each school district will make a
good faith effort to maintain a level of undesignated fund balance that will
ensure sufficient funds are available to address its cash flow needs. The
following levels are to be maintained for cash flow purposes only:
3.1.1. Chapel Hill Carrboro City Schools - The targeted level of
undesignated fund balance for cash flow purposes will be at a
minimum of 5.5 percent of budgeted expenditures.
3.1.2. Orange County Schools — The targeted level of undesignated fund
balance for cash flow purposes will be at a minimum of 3 percent of
budgeted expenditures.
16
BOCC Approved
10/21/2008
3.2. Accumulated Fund Balance Above Cash Flow Purposes - In the event
that either school district accumulates more than the percentage amounts
allowed for cash flow purposes, the respective Boards of Education will
develop a plan in place for spending the accumulated fund balance surplus
for non - recurring purposes. The Board of Education will share that plan with
the Board of County Commissioners
3.3. Fund Balance Appropriation Occurring Outside the Normal Annual
Budgeting Process — Appropriation of fund balance is a budgetary action
that rests with elected bodies of each school system. It is highly desired that
fund balance appropriations be limited to non - recurring expenses. Both
school districts have historically appropriated fund balance as a part of their
normal budgeting process, and this practice will remain until additional
revenue is available to eliminate the use of fund balance. The Board of
Education should note and explain significant deviations in the normal
budgetary appropriation as a part of the budget narrative accompanying the
recommended and adopted budgets.
If the Board of Education finds it necessary to appropriate fund balance,
outside the normal annual budgeting process, the Board of Education shall
highlight the appropriation in their next fiscal year's budget request. The
County Commissioners are not obligated to increase local current expense in
order to fund recurring items for which the Board of Education appropriates
fund balance outside of the normal budgeting process.
4. Undesignated Fund Balance — Undesignated fund balance may be allowed to
accumulate above the cash flow percentages under certain circumstances.
School Boards will develop a detailed plan for future use of accumulated fund
balance. Boards of Education are to use undesignated fund balance to address
unforeseen events or opportunities. In these instances, it is the responsibility of
the Board of Commissioners to work with the School Boards to address the
extraordinary issues.
5. Extraordinary Emergency Needs — There may arise a time in the future when
one or both school district(s) experience(s) an unforeseen extraordinary
uninsured event that greatly compromises how the district(s) serve(s) children.
In such instances, there may be a need for the school district(s) to use some or
all of its fund balance. In such instances, the Board(s) of Education is(are) to
take appropriate action to correct the problem, and following necessary
budgetary action by the Board of County Commissioners, the County will
reimburse the School Board(s) for the necessary expenditures.
6. Policy Review - The School /County Collaboration Work Group shall review this
policy every 18 months to determine if changes to the policy are necessary.
Attachment D 17
r EL HILL
May 28, 2013
Mr. Frank Clifton
Orange County Manager
208 S. Cameron St.
Hillsborough, NC 27278
Dear Mr. Clifton:
The Chapel Hill — Carrboro City Schools would like to provide an update on the status of the
fund balance in the Local fund to date and the projected fund balance availabe to be assigned in
the 2013 -14 budget. It has been mentioned that the district's fund balance may be a funding
source to fund the opening of Northside Elementary.
We ended the fiscal year 2011 -12 with a total fund balance of almost $10.9 million. Of that
amount, by State statute, we reserved $1.5 million. Our Board assigned $3.2 million to balance
the 2012 -13 budget leaving a $6.1 million unassigned fund balance.
During this fiscal year, the Board has, to date, appropriated an additional $1.2 million of the $6.1
million for 2012 -13 expenses. These expenses ranged from funding student laptops and
purchasing yellow school buses to planning funds for the new magnet school to open next school
year.
The district anticipates closing this fiscal year with a total fund balance of $9 million. Of course
we are still expending funds for this year and this is only a projection. The Board plans to, again,
assign $3.2 million to balance the 2013 -14 budget. Historically, Chapel Hill — Carrboro City
Schools assigned $1 million to balance the budget, but due to State budget reductions over the
past years, the district moved positions that were previously funded by the State to the Local
budget in the amount of $2.2 million. This was done to delay the elimination of positions in our
district with hopes that there would be an economic upturn to prevent this drastic reduction in
force.
After accounting for anticipated required financial statement reserves and the planned fund
balance assignment for 2013 -14, we project an unassigned fund balance of $3 million. The 5.5%
fund balance target for our district for operating purposes is $3.4 million.
Funding the $1.9 million needed to open Northside Elementary on Local fund balance is not a
fiscally sound alternative for the Board. The Local fund balance is a non - recurring source of
funding and we would significantly increase the number of staff positions to be elimiated in
2014 -15. We do not know what the state of the economy will be a year from now.
Lincoln Center, 750 S. Merritt Mill Road • Chapel Hill, NC 27516 -2878 • (9 113) 967 -8211 • www,chces.k12.nc.us.
Page 2
Three years ago we certainly expected to have had a stronger economic recovery than has
occurred.
The Board has provided the request to increase the special district tax if there is no other
alternative to increase district revenues to fund the Chapel Hill — Carrboro City School's budget
request. The funding for the opening our Northside Elementary is critical. The use of fund
balance would not be a sound fiscal decision for the district.
If any additional information is need, please let us know.
Sincerely,
Thomas A. Forcella
Superintendent
cc: Todd LoFrese, Asst. Superintendent for Support Services
Ruby Pittman, Executive Director of Budget and Finance
19
Attachment E
Orange County Sportsplex
2013/2014 Operating Budget
Orange County
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
12,000.00
SportsPlex Budget
Jul -13
Aug -13
Sep -13
Oct -13
Nov -13
Dec -13
Jan -14
Feb -14
Mar -14
Apr -14
May -14
Jun -14
2013/2014 Budget
Revenues
2,400.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
24,400.00
Ice Rink
53,080.00
92,500.00
101,000.00
109,100.00
92,400.00
121,150.00
164,450.00
95,450.00
63,170.00
52,300.00
76,400.00
82,700.00
1,103,700.00
Aquatic
23,250.00
28,000.00
13,000.00
21,300.00
18,000.00
23,500.00
21,000.00
27,200.00
22,000.00
21,500.00
24,000.00
21,500.00
264,250.00
Kidsplex
38,000.00
38,000.00
30,000.00
31,000.00
33,000.00
27,000.00
35,000.00
29,000.00
42,000.00
46,000.00
57,000.00
42,000.00
448,000.00
Membership and Fitness
67,950.00
71,200.00
70,900.00
71,560.00
62,900.00
68,100.00
89,200.00
78,350.00
73,500.00
71,800.00
68,700.00
69,800.00
863,960.00
Other Income
16,250.00
13,250.00
16,250.00
14,250.00
16,250.00
19,750.00
26,750.00
16,550.00
16,750.00
16,750.00
14,750.00
14,750.00
202,300.00
Total Revenues 198,530.00 242,950.00 231,150.00 247,210.00 222,550.00 259,500.00 336,400.00 246,550.00 217,420.00 208,350.00 240,850.00 230,750.00 2,882,210.00
Expenses
Advertising
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
12,000.00
Credit Card Fees
3,400.00
2,400.00
2,900.00
2,900.00
3,100.00
3,000.00
3,200.00
4,000.00
3,200.00
3,100.00
2,500.00
3,000.00
36,700.00
IT Costs
2,400.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
24,400.00
Education, Certif., Lac. & Dues
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
900.00
1,000.00
1,000.00
1,000.00
1,000.00
11,900.00
Equipment Lease
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
625.00
625.00
625.00
625.00
7,700.00
Concession and Kidsplex Food
7,500.00
6,750.00
6,500.00
5,000.00
5,500.00
8,000.00
10,000.00
6,000.00
6,000.00
6,000.00
5,500.00
5,500.00
78,250.00
General Insurance
3,000.00
2,000.00
3,000.00
3,000.00
2,000.00
5,000.00
3,000.00
2,000.00
3,400.00
3,000.00
3,000.00
3,000.00
35,400.00
Payroll Costs:
Salaried Payroll
39,700.00
39,700.00
39,700.00
44,100.00
55,150.00
39,900.00
41,525.00
41,525.00
41,525.00
41,525.00
62,250.00
41,525.00
528,125.00
Hourly Wages
36,800.00
36,800.00
31,500.00
34,000.00
51,000.00
34,500.00
35,500.00
35,500.00
34,600.00
32,600.00
48,500.00
33,125.00
444,425.00
Payroll Taxes
7,650.00
7,650.00
7,120.00
7,810.00
10,615.00
7,440.00
7,702.50
7,702.50
7,612.50
7,412.50
11,075.00
7,465.00
97,255.00
Health Insurance
8,500.00
8,500.00
8,500.00
8,500.00
8,500.00
11,000.00
11,000.00
10,000.00
11,000.00
11,000.00
11,000.00
11,000.00
118,500.00
Insurance Works Comp
1,800.00
-
-
-
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00
-
-
-
10,800.00
Landscaping
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
12,000.00
Maint & Repairs Bldg
4,500.00
2,500.00
6,000.00
6,500.00
6,000.00
6,500.00
7,000.00
7,000.00
6,000.00
7,000.00
7,000.00
5,000.00
71,000.00
Maint & Repairs Equip
5,000.00
6,500.00
7,000.00
7,500.00
7,000.00
7,500.00
7,500.00
7,500.00
7,000.00
7,000.00
7,000.00
5,000.00
81,500.00
Office Costs and Supplies
1,500.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
21,000.00
Operating Supplies
7,000.00
7,000.00
4,000.00
4,800.00
4,700.00
6,700.00
7,000.00
5,000.00
7,000.00
6,000.00
7,000.00
6,300.00
72,500.00
Outside Services
1,200.00
1,200.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00
18,900.00
Management Fees
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
11,700.00
140,400.00
Contract Coaches /Trainers
21,500.00
24,500.00
22,500.00
30,500.00
42,000.00
29,500.00
27,000.00
20,000.00
19,500.00
21,000.00
27,000.00
20,305.00
305,305.00
Travel /Transportation/OPT
4,600.00
2,800.00
2,800.00
2,800.00
4,800.00
4,800.00
4,600.00
4,600.00
4,800.00
4,800.00
4,600.00
4,800.00
50,800.00
Utilities:
Electric
22,000.00
22,000.00
23,000.00
17,200.00
13,500.00
11,000.00
11,000.00
12,000.00
12,000.00
15,000.00
14,000.00
17,000.00
189,700.00
Natural Gas
5,600.00
5,600.00
7,600.00
6,100.00
6,100.00
7,600.00
7,600.00
7,100.00
7,100.00
7,100.00
6,100.00
6,100.00
79,700.00
Telephone
650.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
11,650.00
Water
4,000.00
5,000.00
4,700.00
4,700.00
5,000.00
5,000.00
5,400.00
5,400.00
5,400.00
5,900.00
5,900.00
5,900.00
62,300.00
Total Expenses
206,050.00
203,250.00
200,670.00
209,260.00
250,615.00
213,090.00
214,677.50
200,677.50
201,562.50
202,062.50
246,050.00
198,645.00
2,522,210.00
Net Contribution
(7,520.00)
39,700.00
30,480.00
37,950.00
(28,065.00)
46,410.00
121,722.50
45,872.50
15,857.50
6,287.50
(5,200.00)
32,105.00
360,000.00
Page:1