HomeMy WebLinkAboutAgenda - 10-15-2013 - 5e1
ORD- 2013 -035
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 15, 2013
Action Agenda
Item No. 5 -e
SUBJECT: Fiscal Year 2013 -14 Budget Amendment #2
DEPARTMENT: Finance and Administrative PUBLIC HEARING: (Y /N) No
Services
ATTACHMENT(S):
Attachment 1. Budget as Amended
Spreadsheet
Attachment 2. Year -To -Date Budget
Summary
INFORMATION CONTACT:
Clarence Grier, (919) 245 -2453
PURPOSE: To approve budget amendments for fiscal year 2013 -14.
BACKGROUND:
Department on Aging
1. The Department on Aging has received funding notification and deferred prior -year
revenue for the following programs:
• Fundraising Gala — ticket sale revenue totaling $6,000 for a November event,
co- sponsored by the RSVP Advisory Council and the Friends of the Seymour
Center. Funds will be spent on department supplies to coordinate the event.
• Volunteer Income Tax Assistance (VITA) Program — receipt of $1,188 from the
United Way of the Greater Triangle, through the Compass Center, to provide free
tax services, for low -to- moderate income citizens. The revenue will permit an
existing permanent, part -time staff member to perform VITA administrative tasks,
from November 2013 through May 2014.
• Retired Senior Volunteer Program (RSVP) — receipt of $2,500 from program
donations and federal grant assistance. The Corporation for National and
Community Service provided a one -time grant increase of $1,500 for technical
and training assistance. The department will use the funds to purchase a laptop
and VITA program supplies. As of June 30, 2013, the department collected
$1,000 in RSVP program donations, which were earmarked as deferred
revenue /in- flows, for use in FY 2013 -14. The department will use the funds to
coordinate the annual RSVP Volunteer Recognition Event, held later this year.
This budget amendment provides for the receipt of these additional funds. (See
Attachment 1, column 1)
Department of the Environment, Agriculture, Parks and Recreation (DEAPR)
2. The Department of Environment, Agriculture, Parks and Recreation (DEAPR) has
received additional funds and deferred prior -year revenue for the following programs:
• Farm -to -Table Event — donations totaling $1,250 from the Soil and Water
Division's Farm -to -Table event, held in late September. Funds will cover
expenses for school children transportation and event supplies, including food
and Aorta -jon rental.
• NC Matching Grant - As of June 30, 2013, the department collected $4,722 for
the Soil and Water division's NC Matching grant, which were earmarked as
deferred revenue /in- flows, for use in FY 2013 -14. Matching funds are used for
office and educational supplies, staff training and certification costs and award
sponsorship. This budget amendment provides for the receipt of these additional
funds.
This budget amendment provides for the receipt of these additional funds. (See
Attachment 1, column 2)
Library Services
3. The Library has received a $4,000 donation, from the Friends of the Library. The
donation will fund department supplies needs, NC conference attendance, UNC School
of Government consulting fees and programming supplies for Youth Services. This
budget amendment provides for the receipt of these donated funds. (See Attachment 1,
column #3)
Emergency Services
4. The Emergency Services Department has entered into co- location agreements with 5
Fire Departments (Orange Rural, Orange Grove, New Hope, Carrboro #1 and #2) with a
total additional expense of $42,000. These funds include both the monthly co- location fee
($500 per month per location, which will be phased in during the fiscal year) and one -time
start -up costs ($17,500) to ensure that these stations can adequately and safely house
the necessary equipment for Emergency Services. This budget amendment provides for
an appropriation of $42,000 from the General Fund's Unassigned Fund Balance to cover
these expenditures for FY 2013 -14. (See Attachment 1, column 4)
5. At its October 1, 2013 meeting, the Board of Commissioners approved the creation of a
new Public Health Preparedness Coordinator position to be shared by Emergency
Services (.50 FTE) and the Health Department (.50 FTE). The Health Department's
portion of the position costs is covered by current budgeted funds within their contract
services account, but funds of $25,100 are needed to cover the remaining 50% costs
within Emergency Services. This budget amendment provides for an appropriation of
$25,100 from the General Fund's Unassigned Fund Balance to cover the necessary
position costs for FY 2013 -14. (See Attachment 1, column 5)
K
Sheriff Department
6. The Sheriff's Department has received additional funds of $25,775 from the Orange
County Alcohol Beverage Control (ABC) Board for the purchase of a patrol vehicle.
These funds are in addition to the annual distribution amount received from the ABC
Board for FY 2013 -14. This budget amendment provides for the receipt of these funds
for the above mentioned purpose. (See Attachment 1, column 6)
Housing, Human Rights and Community Development
7. During FY 2012 -13, the Department of Housing and Urban Development (HUD)
sequestered approximately $399,641 of the County's FY 2013 -14 appropriation. The
federal reduction significantly affected the budgets of the Section 8 Housing Choice
Voucher (HCV) and HOME Investment Partnership Programs.
The Section 8 HCV Program provides rent subsidies to low- income families and
individuals leasing standard housing, in the County. Federal revenues fund the program,
with the exception of 0.70 FTE of the Director's personnel costs ($97,194), funded by the
County's General Fund. The federal government reduced the program's anticipated FY
2013 -14 allocation by $373,133, which funded both rental assistance payments and
program administration costs. Fortunately, the sequester would not significantly affect the
provision of rental assistance because most of the decrease for rental assistance
equaled 6% of the anticipated rental assistance budget. However, the sequestration
measure reduced the administration budget by 31.5 %, which has a significant impact on
the budget. To adjust, the department eliminated its operations budget ($95,900), but a
funding gap of $141,110 still remains, thus the only other option would require reduction -
in -force (RIF) measures. A RIF would require the elimination of at least two staff positions
and, potentially, the federally funded portion of the Department Director's position (0.30
FTE).
The HOME Investment Partnership Program provides funding for such housing activity as
the housing rehabilitation program, new construction partnerships, first -time homebuyers
programs and property acquisition. Sequestration measures reduced this program budget
by 13% this year. On the program side, the presence of program income generated from
repayments to the program provided some additional funding for projects, however it did
not cover all budget needs caused by sequestration, particularly administrative expenses.
The outstanding balance of $7,329 remains, after a HUD budget revision, made in June
2013.
To avoid reductions in staff or program assistance payments, the department requests a
fund balance appropriation, from the General Fund, of $148,439 to fund the Section 8
Program ($141,110), in the Housing Fund, and the HOME Investment Partnership
Program ($7,329), in the Community Development Fund.
This budget amendment provides for the fund balance appropriation of $148,439 for the
above mentioned purposes. (See Attachment 1, column 7)
FINANCIAL IMPACT: Financial impacts are included in the background information above.
RECOMMENDATION(S): The Interim Manager recommends the Board approve budget
amendments for fiscal year 2013 -14.
Attachment 1. Orange County Proposed 2013 -14 Budget Amendment
The 2013 -14 Orange County Budget Ordinance is amended as follows.
Section 8 Housing Fund
Revenues
Intergovernmental 1 $ 4,256,839
$ 621,473
$ 4,256,839
$ 621,473
#7.Fund Balance
Charges for Services (Program Income)
Appropriated Fund Balance
$
$
# 1. Department on Aging
#5. Fund Balance
appropriation of $148,439
to support selected
$ 97,194
Transfer from General Fund
$ 97,194
$ 55,730
receipt of revenues for the
fundraising gala ($8,000),
#2. DEAP receipt
the Farm -to-
dome
#3. Library donation of
#4. Emergency Services
Appropriation from the
#6. Sheriff Department's
sequestration impacts for
$
Total Revenues
$
Encumbrance
Budget as Amended
VITA Tax Program
ev event
Table event ($1,250) and
$4,000 for deaining nt
increase of $42,000 due
General Fund to cover
receipt of additional funds
the department of
as Amended
$ -
Original Budget
Carry Forwards
Through BOA #1 -E
($1,188), RSVP donations
deferred Soil
supplies, training
to colocation costs with
Emergency Services SOh
($25,775) from the ABC
Housing, Human Rights
Rights
Through BOA #2
($1,500) and FY 2012 -13
Water's NC at
and Water's NC Matching
opportunities and
VFDs
cost ofthe new Public
Board for the purchase of
and Community
deferred RSVP revenues
Grant ($4,722).
consultant costs.
Health Preparedness
a patrol vehicle
Development. Additional
($1,000).
Coordinator position
reduction ($25,584) to
HOME program budget
due to sequester.
General Fund
Revenue
Property Taxes
$ 139,733,522
$
$ 139,733,522
$
$
$
$
$
$
$
$ 139,733,522
Sales Taxes
$ 17,190,148
$
$ 17,190,148
$
$
$
$
$
$
$
$ 17,190,148
License and Permits
$ 313,000
$
$ 313,000
$
$
$
$
$
$
$
$ 313,000
Intergovernmental
$ 13,703,850
$
$ 14,997,708
$ 1,500
$ 4,722
$
$
$
$ 25,775
$
$ 15,029,705
Charges for Service
$ 9,654,843
$
$ 9,657,304
$ 7,000
$
$
$
$
$
$
$ 9,664,304
Investment Earnings
$ 105,000
$ 105,000
$
$
$
$
$
$
$
$ 105,000
Miscellaneous
$ 796,718
$ 813,250
$ 1,188
$ 1,250
$ 4,000
$ 819,688
Transfers from Other Funds
$ 1,046,300
$ 1,058,800
$ 1,058,800
Fund Balance
$ 5,190,118
$ 5,190,118
$ 42,000
$ 25,100
$ 148,439
$ 5,405,657
Total General Fund Revenues
$ 187,733,499
$
$ 189,058,850
$ 9,688
$ 5,972
$ 4,000
$ 42,000
$ 25,100
$ 25,775
$ 148,439
$ 189,319,824
Expenditures
Governing & Management
$ 15,981,211
$
$ 15,981,211
$
$
$
$
$
$
$
$ 15,981,211
General Services
$ 17,646,776
$
$ 17,646,776
$
$
$
$
$
$
$
$ 17,646,776
Community & Environment
$ 7,103,245
$
$ 7,134,937
$
$ 5,972
$
$
$
$
$
$ 7,140,909
Human Services
$ 31,459,113
$
$ 32,366,983
$ 9,688
$
$
$
$
$
$
$ 32,376,671
Public Safety
$ 21,445,378
$
$ 21,445,378
$
$
$
$ 42,000
$ 25,100
$ 25,775
$
$ 21,538,253
Culture & Recreation
$ 2,495,908
$
$ 2,495,908
$
$
$ 4,000
$
$
$
$
$ 2,499,908
Education
$ 86,289,802
$ 86,289,802
$
$
$
$
$
$
$
$ 86,289,802
Transfers Out
$ 5,312,066
$ 5,697,855
$ 148,439
$ 5,846,294
Total General Fund Appropriation
$ 187,733,499
$
$ 189,058,850
$ 9,688
$ 5,972
$ 4,000
$ 42,000
$ 25,100
$ 25,775
$ 148,439
$ 189,319,824
$ $ $
$ $ $ $ $ $ $ $
Section 8 Housing Fund
Revenues
Intergovernmental 1 $ 4,256,839
$ 621,473
$ 4,256,839
$ 621,473
$ 4,256,839
Charges for Services (Program Income)
Appropriated Fund Balance
$
$
Transfer from General Fund
$ 97,194
Transfer from General Fund
$ 97,194
$ 55,730
$ 141,110
$ 238,304
Appropriated Fund Balance
$
Total Revenues
$
$ -
$ 677,203
$ -
$ -
$ -
$ -
$ -
$
Total Housing Fund Revenues
$ 4,354,033
$ -
$ 4,354,033
$ -
$ -
$ -
$ -
$ -
$ -
$ 141,110
$ 4,495,143
Expenditures
Housing Fund $ 4,354,033 $ 4,354,033 $ 141,110 $ 4,495,143
Community Development Fund (HOME Program)
Revenues
Intergovernmental
$ 621,473
$ 621,473
$ (32,913)
$ 588,560
Appropriated Fund Balance
$
$
$
Transfer from General Fund
$ 55,730
$ 55,730
$ 7,329
1 $ 63,059
Total Revenues
$ 677,203
$ -
$ 677,203
$ -
$ -
$ -
$ -
$ -
I $ -
I $ (25,584)1
$ 651,619
Expenditures
HOME Program $ 677,203 $ 677,203 1 $ (25,584) $ 651,619
Attachment 2
Year -To -Date Budget Summary
Fiscal Year 2013 -14
General Fund Budget Summary
Original General Fund Budget
$187,733,499
Additional Revenue Received Through
82.700
Budget Amendment #2 (October 15, 2013)
Grant Funds
$109,504
Non Grant Funds
$1,261,282
General Fund - Fund Balance for Anticipated
Appropriations (i.e. Encumbrances)
General Fund - Fund Balance Appropriated to
Cover Anticipated and Unanticipated
Expenditures
$215,539
Total Amended General Fund Budget
$189,319,824
Dollar Change in 2013 -14 Approved General
Fund Budget
$1,586,325
% Change in 2013 -14 Approved General Fund
Budget
1 0.84%
Authorized Full Time Equivalent Positions
Original Approved General Fund Full Time
Equivalent Positions
826.550
Original Approved Other Funds Full Time
Equivalent Positions
82.700
Position Reductions during Mid -Year
Additional Positions Approved Mid -Year
4.800
Total Approved Full- Time - Equivalent
Positions for Fiscal Year 2013 -14
914.050
$42,000 to cover co-
location costs with 5 Fire
Departments; $25,100 to
cover .50 FTE position
costs in Emergency
Services; $148,439 to
cover loss of Federal
Sequestration funds in the
Section 8 Housing and
HOME Programs (BOA #2)
includes Social Worker I
(.80 FTE) time - limited
position in Aging (BOA #1-
B); time - limited Human
Services Coord I (1.0 FTE)
in Aging (BOA #1 -C); two
Appraiser I positions (2.0
FTE) in Revaluation Fund
(BOA #1 -D); Public Health
Preparedness Coord (1.0
FTE) shared in Health and
ES (BOA #2)
0