HomeMy WebLinkAboutNSN ORD-1996-024 Budget Amendment #1 - Grant Project Ordinance for CHCCS for McDougle Elementary School Orange County
Board of County Commissioners
Action Agenda
Action Agenda Item Abstract Item No
Meeting Date: August 20, 1996
Subject: Budget Amendment# 1
Department Public Hearing Yes Nom_
Budget Office Budget Amendment
Needed Yes No X
Attachment(s) Information Contact
Memo from Grace Holton, Finance Sally Kost ext. 2151
Director, Chapel Hill/Carrboro Telephone and Extension Number
City Schools Hillsborough 732-8181
Propsed Revised Capital Chapel Hill 968-4501
Project Ordinance for McDougle Durham 688-7331
Elementary School Mebane 227-2031
Purpose
To consider a capital project amendment for the Chapel Hill/Carrboro City Schools for
McDougle Elementary School.
Background
In North Carolina, Public Schools must pay both State and Local Sales tax. Unlike
State, County and Municipal governments, Public Schools are not able to file for
reimbursement of these taxes.
However, because the County is the legal owner of the McDougle Elementary School,
the County can file for sales tax reimbursement for purchases related to the construction
and f umishing of this facility. The Finance Director for the Chapel Hill/Carrboro City
Schools has maintained the required records to allow the County to submit$146,849 in
sales tax paid for reimbursement. Of this amount, $126,966 is sales tax paid to the
State and other local governments other than Orange County.
The Chapel Hill/Carrboro City School System has requested that these funds be
allocated to McDougle Elementary School to pay for unanticipated expenditures related
to site preparation and the amount of rock on the property. The total amount needed is
$175,000. The Schools anticipate that there will be additional sales tax reimbursement
as the project is completed. When the actual amount of these additional
reimbursements are known, the Schools will ask the Board to appropriate the additional
funds so that a total of$175,000 is added to the McDougle Elementary School project.
Recommendation
The Manager recommends that the Board of Commissioners approve the attached
capital project ordinance, which adds $126,967 from sales tax reimbursements to the
McDougle Elementary School project.
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CHAPEL HILL-CARRBORO CITY SCHOOLS
Lincoln Center, Merritt Mill Road
Chapel Hill, North Carolina 27516
Telephone: (919) 967-8211
Neil G.Pedersen,Superintendent Chester F.Preyar,Assistant Superintendent
of Support Services
Grace H. Holton,Director of Finance
Date: August 2, 1996
To: Ken Chavious
From: Grace H. Holton 4�4ce-
Subject: McDougle Elementary Construction Sales Tax
Rebate
Enclosed is a summary and the detail sales tax certificates for the construction work done
on McDougle Elementary School from July 1995 through June 1996.
As shown, the total sales taxes paid were $146,849.05. If we claim the$2,853.19 of out-
of-state as Orange County, we paid $97,899.37 in North Carolina(4%) tax, $29,067-14 in
NC County Tax (2%) other than Orange Co., and $19;882.54 in Orange County(2%)tax.
If you keep the $19,882.54 county tax(the whole 2%), that would leave $126,966.51 for
the McDougle construction project. (Of course you are welcome to give us the 1% that
goes to the state to allocate back based on population.)
I anticipate that we will have another$75,000 to $100,000 in sales tax in the next nine
months as we pay the bills on final construction and furniture. This should make up the
rest of the$175,000 we are requesting be added to the construction project from sales tax
rebates.
Please let me know if you have any questions.
cc: Neil Pedersen
Chet Preyar
Bill Mullin
x — —
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New Chapel Hill-Carrboro Elementary School (McDougle)
Chapel Hill-Carrboro City Schools
Capital Project Ordinance
Project Number 64-880-7115
Be it ordained by the Orange County Board of County Commissioners that pursuant to Section 13.2 of
Chapter 159 of the General Statutes of North Carolina, the following capital project is hereby adopted.
Section 1. The project authorized provides funds to construct a new elementary school in the Chapel
Hill/Carrboro School District to open in 1996-97. The project will be financed through an
installment purchase arrangement, from sales tax revenue from impact fee proceeds and
from Public School Building Funds.
Section 2. The officers of the County are hereby directed to proceed with the project within the
budget contained herein.
Section 3. The following revenue is anticipated for this project:
Transfer from Reserve far New Elementary School
Capital Project(1993-94) $51,859
Transfer from General Fund(1994-95) $673,857
Transfer from Impact Fees Fund(1994-95) $294,188
Transfer from Reserve for Future Projects (1995-96) $43,348
Transfer from General Fund(1996-97) 8175,000
Total Transfers $1,268,252
Public School Building Fund(1995-96) $836,652
Proceeds from Installment Purchase $9,600,000
Salex Tax Reimbursement(1996-97) $126,967
Total Revenues $11,831,871
New Chqt1 ZW-Cxrb"F,Jwwntwy School Capital Project $.11,831,871
Section 4. The following amount is appropriated for this project:
Section 5. This ordinance supersedes all previous New Chapel Hill-Carrboro Elementary School
Capital Project Ordinances for the Chapel Hill-Carrboro City Schools System.
Section 6. This ordinance,originally adopted March 1, 1994, shall be in effect until June 30, 1997.
Adopted this 20th day of August, 1996.
m:\budget\9697\ords\schcap\cheleTn
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The Board approved the grant project ordinance as stated below which appropriates $213,219
over a three year period, including federal funds totaling $150,000 and local matching funds of$63,219 and
established two permanent full time equivalent Deputy positions within the Sheriff's Department.
Anticipated Revenue Intergovernmental (1996-97) $ 50,000
Intergovernmental (1997-98) $ 50,000
Intergovernmental (1998-99) $ 50,000
Transfers from the General Fund (1996-97) $ 18,442
Transfers from the General Fund (1997-98) $ 21,367
Transfers from the General Fund (1998-99) 23,409
Total Intergovernmental and General Fund Match $ 213,218
Public Safety-COPSFAST-2 $ 213,218
E. LA MESA SUBDIVISION -PHASE II PRELIMINARY PLAN
This item was removed from the Consent Agenda and considered as a separate item.
F. ORANGE PUBLIC TRANSPORTATION AGREEMENT RENEWAL
The Board approved and authorized the Chair to sign the annual Orange Public
Transportation (OPT) agreements for (1) Vehicle lease with OPC Mental Health, Orange Enterprises, Wake
Opportunities Head Start, and Cedar Grove Day Care; (2) Driver assignment with OPC Mental Health,
Orange Enterprises, and Wake Opportunities Head Start; and (3) Taxi provider with Airport and Intown Taxi,
Canaday Cab, Walton's Taxi, Research Triangle Transportation Authority and Tarheel Taxi.
G. BUDGET ORDINANCE AMENDMENT#1
The Board approved the capital project amendment as stated below for the Chapel
HiIVCarrboro City Schools for McDougle Elementary School:
REVENUES ANTICIPATED FOR THIS PROJECT
Transfer from Reserve for New Elementary School
Capital Project(1993-94) $ 81,859
Transfer from General Fund (1994-95) 673,857
Transfer from Impact Fees Fund (1994-95) 294,188
Transfer from Reserve for Future Projects (1995-96) 43,348
Transfer from General fund (1996-97) 175,000
Public School Building Fund (1995-96) 836,652
Proceeds from Installment Purchase 9,600,000
Sales Tax Reimbursement (1996-97) 126,967
Total Revenues $ 11,831,871
APPROPRIATIONS
New Chapel Hill-Carrboro Elem. School Capital Project $ 11,831,871
H. IMPACT FEE REIMBURSEMENT,:HABITAT FOR HUMANITY
The Board approved a request from Habitat for Humanity for reimbursement of Impact Fees
for projects planned in Culbreth Park for the 1996-97 fiscal year in the amount of$9,704 to be appropriated
from the Board of Commissioners' Contingency Account.
t. AMENDMENT TO FACILITIEWSERVICES AGREEMENT WITH ORANGE COUNTY
COMMUNITY ACTIVITY CORPORATION
The Board authorized the Manager, Finance Director and County Attorney to work with the
Board of Directors of the Orange Community Activity Corporation to provide greater flexibility for both parties
within the terms of the existing Facilities/Services Agreement and authorized the Chair and the Clerk to
execute the amendment for the County.
J. TESTING SERVICES _JAILICOURTHOUSE PROJECT