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HomeMy WebLinkAboutORD-2014-003 Ordinance approving Budget Amendment #4 for Fiscal Year 2013-14 1 ORD-2014-003 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 23, 2014 Action Agenda Item No. 6-e SUBJECT: Fiscal Year 2013-14 Budget Amendment#4 DEPARTMENT: Finance and Administrative PUBLIC HEARING: (Y/N) No Services ATTACHMENT(S): INFORMATION CONTACT: Attachment 1. Budget as Amended Clarence Grier, (919) 245-2453 Spreadsheet Attachment 2. Year-To-Date Budget Summary Attachment 3. New Hope Volunteer Fire Department Letter of Request PURPOSE: To approve budget ordinance amendments for fiscal year 2013-14. BACKGROUND: Department on Aging 1. The Department on Aging has received funding notification for the following programs: • In Praise of Age — a donation of $2,500, from the Carolina Springs Retirement Community, in support of the public television show's production costs. • Senior Center Programming — revenue totaling $7,786, from the NC Division of Aging and Adult Services (NCDAAS), for center programming and general operations, including nonpermanent staffing and department supplies. A required 25% local match is included in the Community Based Services Division's operations budget. No additional County funds are required. • Senior Lunch Program — receipt of an additional $455, from the Town of Carrboro, in support of the Senior Lunch Program, at the Robert and Pearl Seymour Center. • Gatsby Gala — additional revenue of $6,000 from November's Gatsby Gala fundraiser. The RSVP Advisory Council and the Friends of the Robert and Pearl Seymour Center jointly sponsored the event. This budget amendment provides for the receipt of these additional funds. (See Attachment 1, column 1) 2 Department of Social Services 2. The Department of Social Services has received additional revenues for the following programs: • Child Day Care — receipt of a third quarter payment of $1,283,804 to provide childcare services and subsidies to low-income families. • Smart Start Enhancement Program — receipt of a third quarter payment of $255,000 for Smart Start Subsidized Child Care program administration. The department will pay program funds directly to childcare providers. • Energy Assistance — receipt of $426,920 in Low-Income Home Energy Assistance Program (LIEAP) block grant funds, from the NC Department of Health and Human Services. The funds will pay for crisis-related, heating needs of Orange County residents. This budget amendment provides for the receipt of these additional funds. (See Attachment 1, column 2) Visitors Bureau Fund 3. The Visitors Bureau Funds has received additional revenue, from the Town of Chapel Hill, for surpassing FY 2012-13 performance benchmarks. The Town of Chapel Hill agreed to award the Visitors Bureau 50% of revenues, from hotel/motel occupancy receipts, if collections exceeded $950,000. The Visitors Bureau met this performance goal and received revenue totaling $13,683, from the Town of Chapel Hill. The Bureau will use the funds for promotions and special events, in FY 2013-14. This budget amendment provides for the receipt of these additional funds. (See Attachment 1, column 3) Library 4. The Library has received donations totaling $2,750. The Friends of the Carrboro Library have donated $2,500, which will fund DVD purchases and librarian attendance at the American Library Association conference. Community donations of $250 will fund supplies for genealogical preservation. This budget amendment provides for the receipt of these additional donations. (See Attachment 1, column 4) New Hope Volunteer Fire Department 5. The New Hope Volunteer Fire Department has requested a portion of their district's available fund balance ($20,000) to be used to cover unforeseen expenses for truck and generator repairs at both stations and generator transfer panel switch repairs at Station 1. With this appropriation, approximately $37,000 remains in the district's unassigned fund balance. This budget amendment provides for the appropriation of $20,000 from the district's fund balance for the above stated purposes. (See Attachment 1, column 5 and Attachment 3) 3 Orange Rural Fire Department 6. At its December 10, 2013 meeting, the Board of County Commissioners approved a request from Orange Rural Fire Department No. 1 to enter into a financing arrangement to purchase a fire truck. Included in the department's request, and approved by the Board, was a request of $70,000 from their district's available fund balance to purchase equipment to help outfit the truck. With this appropriation, approximately $16,000 remains in the district's unassigned fund balance. This technical budget amendment provides for the appropriation of $70,000 from the district's fund balance for the above stated purpose. (See Attachment 1, column 6) Other Post Employment Benefits (OPEB) Trust Fund 7. At its December 10, 2013 meeting, the Board of County Commissioners approved an appropriation of $3,000,000 from the General Fund Unassigned Fund Balance to continue funding the Other Post Employment Benefits (OPEB) Fund, established during the previous fiscal year, in order to fully fund the total required annual contribution for the current fiscal year. This technical budget amendment provides for the appropriation of $3,000,000 from the General Fund Unassigned Fund Balance for the above stated purpose. (See Attachment 1, column 7) Animal Services Department 8. The Animal Services Department has received $1,213 in additional revenue from the sale of spay/neuter t-shirts and animal carriers. Animal Services would like to use this additional revenue to fund the purchase of additional spay/neuter t-shirts and animal carriers in order to continue with this program. This budget amendment provides for the receipt of these funds. (See Attachment 1, column 8) FINANCIAL IMPACT: Financial impacts are included in the background information above. RECOMMENDATION(S): The Manager recommends the Board approve budget ordinance amendments for fiscal year 2013-14. Attacnment 1. orange county rroposea Zu13-14 duaget Amenament ,t The 2013-14 4 14 Orange County Budget Ordinance is amended as follows: #1.Addditional #2.Deparknent of approved Department on Social Services #3.Visitor Bureau appropriation of Aging revenue for receipt of third Fund receipt of #5.BOCC #B.BOCC #4.Library $3,000,000 from In Praise of Age quarter Daycare additional Tom of donations from the approved a9Provd the General Fund's Encumbrance Budpat es ($2,500),Senior ($1283,804)and Chapel Hil Friends of the appropriation of appropriation of Unassigned Fund M.Revenues from Budget as Odgirnd Budget Carry Budget re Amended Though Center opn general payments revenue(f 3,883) Carrboro Library $2f),860 Nev Hope Fee Orange Rural Fre Balance to fully a�� r Amended Though Forwards BOA#3-A ($7,788),the Senior ($255,000),n for exceeding FY ($2.500)and the District's District's fund the Other Pod sales BOArYb Lurch program addition to Energy 2012-13 general Unassigned Fund Unassigned Fund Employment ($455)and the Assistance Block performance ($250). Balance Balance Benefit(OPEB) Gatsby Gala Grant Funds standards Fund's required • contribution for the ($6,000). ($428,920). ' General Fund Revenue Property Taxes $ 139,733,522 $ - $ 139,733,522 $ 139,733,522 $ - $ - $ - $ - $ • $ - $ $ - $ 139,733,522 Sales Taxes $ 17,190,148 $ - $ 17,190,148 $ 17,190,148 $ - $ - $ - $ - -$ - $ - $ - $ - $ 17,190,148 License and Permits $ 313,000 $ - $ 313,000 $ 313,000 $ - $ - $ - $ - $ - $ • $ • $ - $ 313,000 Intergovernmental $ 13,703,850 $ - $ 13,703,850 $ 16,598,629 $ 8,241 $ 1,065,724 $ - $ - $ - f - $ - $ $ 18.572594 • Charges for Service $ 9,654,843 $ - $ 9,854,843 $ 9,894,071 $ 6,000 $ - $ - $ - $ - $ - $ - $ - $ 9,700,071 • knvedmert Earnings $ 105,000 $ 105,000 $ 105,000 $ • $ - $ - $ - $ - $ - $ $ $ 105,000 iiscdlaneous $ 796,718 $ 796,718 $ 833,441 $ 2,500 • $ $ 2,750 $ - $ - $ • $ 910 $ 839,601 Transfers from Other Fulls $ 1,046,300 $ 1,046,300 $ 1,058,800 $ - $ - $ - $ - $ - $ $ - $ - $ 1,054800 Fund Balance $ 5,190,118 $ 845,323 $ 5,635,441 $ 4442,060 $ - $ - $ • 0 • $ - $ - $ 3,000,000 $ - $ 9,442,980 Total General Fund Revenues $ 187,733,499 $ 645,323 $ 188,378,822 $ 191,969,591 $ 18,741 $ 1,965,724 $ $ 2,750 $ - $ - $ 3,000,000 $ 910 $ 198,955,716 Expenditures wnrivp&Management $ 15,981,211 $ 283,506 $ 16,244,717 $ 14244,717 $ - $ - $ $ - $ - $ - $ • $ 910 $ 16,245`627 Gee nerat Services $ 17,846,776 $ 71,471 $ 17,718,247 $ 17,714247 $ - $ - $ -0 - $ - $ - $ - $ - '$ 17,718,247 Community 8 Envkormert $ 7,103,245 $ 65,048 $ 7,168,293 $ 7,214123 5 - $ - $ $ - $ - $ - $ - $ - $ 7,218,123 Human Services $ 31,459,113 $ 87,451 $ 31,546,564 $ 34,088,015-$ 16,741 $ 1,965,724 $ - $ - $ - ' $ - $ - $ - $ 36,050,480 • Pudic Safety $ 21,444378 $ 157,847 $ 21,603,225 $ 21,897,733 f $ - $ - $ - $ - $ • $ - $ - $ 21,897,733 Culture&Recreation $ 2494908 $ - $ 2,495,908 $ 2504,880 $ - $ - $ - $ 2,750 $ $ • $ - $ - $ 2,507,410 Education $ 88,289,802 $ 88,289,802 $ 84289,802 $ - $ - $ - $ - $ - $ • $ - $ - $ 88,289,802 Transfers Out $ 5,312,066 $ 5,312,066 $ 4224294 $ 3,000,000- $ 9,228,294 Total General FundApproprlation $ 187,733,499 $ 645,323 $ 188,378,822 $ 191,969,591 $ 16,741 f 1,965,724 $ - $ 2,750 $ - $ - $ 3,000,000 $ 910 $ 196,955,716 f L_..--J-9) 9 (0) $ (0) 9 - f 9 $ $ $ - $ - $ - $ joi Welters Bureau Fund Revenues 1 Occupancy Tax $ 1,024000 $ 1,028,000 $ 1,024000 - $ 1,028,000 Sales and Fees $ 501 9 501 $ 501 $ 13,883 $ 14,184 Intergovernmental $ 205,728 $ 205,726 $ 205,726 $ 205,728 Investment Earnings $ 500 $ 500 $ 500 $ 500 Biscellaneous $ - $ - $ - $ - Appropriated Fund Balance $ 20,000 $ 1,800 $ 21,600 $ 21,600 $ 21,800 Total Revenues $ 1,254,727 $ 1,800 $ 1,258,327 $ 1,254327 $ - $ • $ 13,683 $ - $ - $ - $ •,$ - $ 1,270,010 Expenditures . 'Community and Environment I$ 1,254,727 1$ 1,600 1$ 1,256,327 1$ 1,256,327 $ 13,683 $ 1,270,010 Fire District Funds Revenues Property Tax $ 4,711,761 $ 4,711,761 $ 4,711,761 _ $ 4,711,781 Intergovernmental $ - $ - $ $ - Investment Earnings $ 654 $ 654 $ 654 $ 654 Appropriated Fund Balance f $ - $ 10,000 $ 20,000 $ 70,000 $ 100,000 Total Fire Districts Fund Revenue $ 4,712,415 $ - $ 4,712,415 $ 4,722,415 $ - $ - $ - $ $ 20,000 $ 70,000 $ - $ - $ 4,812,415 Expendkures 1Remktance to Foe Districts I$ 4.712,415 1 1$ 4,712,415 I$ 4,722,415 1 1 1 1 I$ 20,000 1$ 70,000 1 1 1$ 4,812,415 Attachment 1. orange county rroposea zu1 i-T4 l3uaget Amenamem 5 The 2013-14 Orange County Budget Ordinance is amended as follows: #1.Addddional #2.Departm eM of approved Department on Social Services #3.Vista'Bureau appropriation of • • Aging revenue for receipt of third Fund receipt of #4 Lbrary #5.BOCC #8.BOCC S3A�000 from In Praise of Age quarter Daycare additional Town of approved approved the General Fund's donations from the from Budget as (32,5001.Senor (31,283,804)and Chapel Hill Friends of the appropriation of appropriation of Unassigned Fund #8.Reoenuesfrom Budget as Original Budget Encumbrance BudgN as Amended Through Center general SmartStart occupancy tax Canbaro Lbnay $N from the age Rural Fe Balance to f ty ter T-shirt carrier Amended Through Forwards wed BOA#3-A op� Payments revemue($13,683) ($2,500)and the fund the OBrer Post BOA#4 ($7,788),the Senor ($256,000),in for exceeding FY wry community District's Disbicrs sales Employment Lunde program addition to Energy 2012-13 Unassigned Fund Unassigned Fun Benefit(OPEB) (3455)aid the Assistance Block performance (��) Balance Balance Fun's required Gatsby Gala Grant Funds standards. contrbuhon for the ($6,000). (3426,920). -- ' • SpayMerter Fun Revenues $ 31,E Charges for Services $ 31,000 $ 31,000 $ 31,000 $ 311,000 Intergovernmental $ 25,000 $ 25,000 $ 25,000 $ 303 $ 5,003 Mscdlaneous $ 2,500 $ 2,500 $ 2,500 $ 18,100 Appropriated Fund Balance $ 18,100 $ 18,100 $ 18,100 - f - f $ 303 $ 18,100 Total Revenues $ 76,1300 $ f 70.800_f 76,800 f f $ f $ ExpendBures $ 303 $ 70,903 OPeral infl $ 76,600 $ 76,600 $ 76,800 • Transfer to County Capial $ $ - $ _ f Total Expenditures $ 76,600 $ - $ 76,600 $ 76,600_$ _ $ - $ - $ - $ - $ - $ - $ 303 $ 76,903 • 1 I I i • • • Attachment 2 6 Year-To-Date Budget Summary Fiscal Year 2013-14 $42,000 to cover co- location costs with 5 Fire Departments; $25,100 to General Fund Budget Summary cover .50 FTE position costs in Emergency Original General Fund Budget $187,733,499 Services; $148,439 to Additional Revenue Received Through cover loss of Federal Budget Amendment#4 (January 23, 2014) Sequestration funds in the Grant Funds $125,004 Section 8 Housing and Non Grant Funds $4,844,351 HOME Programs o provide #22);); $10,,0000t $10,000 to provide General Fund - Fund Balance for Anticipated UNRBA funds for Best Appropriations (i.e. Encumbrances) $645,323 Management Practices General Fund - Fund Balance Appropriated to project(BOA#2- Cover Anticipated and Unanticipated A);$382,000 to purchase 3 properties adjacent to Expenditures $3,607,539 Sportsplex(BOA #2-C); Total Amended General Fund Budget $196,955,716 $3,000,000 to fund current Dollar Change in 2013-14 Approved General fiscal year's contribution to Fund Budget the OPEB Trust Fund(BOA 9 $9,222,217 #4) % Change in 2013-14 Approved General Fund Budget 4.91% includes Social Worker I Authorized Full Time Equivalent Positions (.80 FTE)time-limited position in Aging(BOA#1- Original Approved General Fund Full Time B);time-limited Human Equivalent Positions 826.550 Services Coord I(1.0 FTE) Original Approved Other Funds Full Time in Aging (BOA#1-C); two Equivalent Positions 82.700 Appraiser I positions(2.0 FTE)in Revaluation Fund Position Reductions during Mid-Year (BOA#1-D); Public Health Additional Positions Approved Mid-Year 4.800 Preparedness Coord(1.0 Total Approved Full-Time-Equivalent FTE)shared in Health and Positions for Fiscal Year 2013-14 914.050 ES(BOA #2) Attachment 3 7 Street Address(Station 1): Mailing Address: 4012 Whitfield Road P O.Box 16454 Chapel lii9 NC 27514 Chapel Hill,NG 27516 Phone:(919)493-1001 www.newhopefire.com Fax (919)419-0241 New Hope Volunteer Fire Department of Orange County, Inc. December 30,2013 Mr. Paul Laughton Financial Services Orange County P.O. Box 8181 Hillsborough, NC 27278 Dear Paul, New Hope Fire Department has experienced several unforeseen expenses for truck repairs, generator repairs at both stations and generator transfer panel switch repairs at Station. 1 that will -result in overages in line item budget expenditures for the 2012-2013 fiscal year. We are requesting an allocation of$20,000 from our unappropriated fund balance to cover these expenses. Feel free to contact us if you need additional information. Thank you for your assistance with this request Sincerely, Howard Pratt, President 1/4:711/41(---‘' Mike Tapp,Fire Chief