HomeMy WebLinkAboutORD-2014-030 Approval of Fiscal Year 2014-15 Budget Ordinance, County Grant Projects, and County Fee ScheduleORD- 2014 -030
Fiscal Year 2014 -15
Budget Ordinance
Orange County, North Carolina
Be it ordained by the Board of Commissioners of Orange County
Section I. Budget Adoption
Attachment 2
There is hereby adopted the following operating budget for Orange County for this fiscal
year beginning July 1, 2014 and ending June 30, 2015, the same being adopted by fund
and activity, within each fund, according to the following summary:
Current Interfund Fund Total
Revenue I Transfer Balance Appropriation Fund
Appropriated
General Fund $18.9,307,168 $1,052,600 $10,068,343 $200,428,111
Emergency Telephone Fund , $0 $294,703 1 $857,041
I- - -- — -- __ — _
Fire Districts Fund ! $4,853,888 $0 $0 $4,853,888
Section 8 Housings Fund — $4,376,597 — $192,932 $0 $4,569,529
Community Development j
Fund .. __ ...... ................. .... . _�__ - $484,298 $227,368
- -- ___ $0.1_ -- $711,666
Efland Sewer Operating Fund $230,730 $143,750 $0 $374,480
..._ _.._ -- - _.....
Visitors Bureau Fund $1,311,101 $0 $192,000 $1,503,101
School Construction Impact
Fees Fun --- .._ _._._ .... -__ - -___.. 1 ..
Solid Waste /Landfill j
Operations Enterprise Fund $8,057,428 $0 $4,965,622 $13,023,050
S orts lex Enterprise Fund $3,029,810 $376,450 $202,926 $3,609,186
Community Spay/Neuter Fund $52,250 $0 $14,100 $66,350
Article 46 Sales Tax Fund $2,772,980 $0 $0 $2,772,980
ORD-2014-030
Attachment 2
Section 11. Appropriations
That for said fiscal year, there is hereby appropriated out the following:
Functio n
. . . . . .. . . ... ....................... .... ... .. .. - _ - - - - - - -------------------------------- - ... .. .. ....... ..... . . ... . . ..... ........... . ..... . .. . .. ................. ... . . ....... ...... . .. . .. ..... ...... .... ...... . . . . . . .
. .. . ........... . .......... . ...... .......
Appropriation
. . . . . ...... ... ... ..... ....
.. . ........... .... . .
General Fund
Management
$17,550,722
.......... . .
General Services
$9,451,951
'-Community and Environment
$7 548,601
,
........... . . .... ..
Human Services
$32,242,706
. . .. . .......
k_PubLic Safe .. .... - --- - - ------- -
.. . .... . .. .... . . . .. .... $2 2 382,107 1
.... .. . . . ... . ... .... .
Culture and Recreation
$2,696,035
F Education
$76,847,414
Debt Service
1 Transfers to Other Funds .... . ..................
$5,179,269
. . . . ... .... . .... ......... ........ ........ .. . . . ........... . .......... .. 7- J . . ....... ........ .....
Total General Fund
$200,428,111
Emergency Telephone System Fund
.. . ..... . ..
Public Safety
. . . .................... ... ..... .. .... .. ... . ...... ......... ..... . ............. .. .... ... .... .... ........... .. ..
.. ....... ....... $857,041
_____--_Total Emergency Telephone System Fund
. ........ .. ... .... ... ...
$857,041
.. ..... ............ .....
Fire Districts .. .. .... ...... . . .... ... . . . . . . ..... .
........ ... . . ..... .
Cedar Grove
$207,379
........... .
i Greater Chapel Hill Fire Service District
.. $272,374
. . . . ... .... .. ......... . .
Damascus . ...... . ...........
$83,089
-------
Efland
$478,248
LEPO
$573,746
Little River ......... .. . . . . . . . .. ......... .... .... ....... .. ......... . .. .................................. .. ...........................
$173,540
t.
New Hope - --- __ -_-_-
_- . . .. . . .. ... ................... ... $566,639
Orange Grove
$456,232 -
Orange Rural
............................. ..... ......... .... . . . . . .....
..... $947,020
South Orange Fire Service District
$516,460
. .. .. . . ........... . . ....... .... . .. .. . ... ..
. ......... ..
Southern Triangle Fire Service District
. . ....
$172,285
White Cross ... ............. ..... .....
$406,876
.... . . . . . ........ ....... ......
Total Fire Districts Fund
$4,853,888
LSection 8_(Hqusi Fund
Human Services
$4,569,529
Total Section 8 Fund
.
Community Development Fund (Urgent Repair Program
Development ...... ... ....................... . .. ..... . . ..... ..... . -----_--- - - --
Human Services
$129,185
- ---- ----- - -------- - - -
Total Community Development Fund (Urgent Repair Program) I
.. .... ...... .. . ..... ... 9
$mm
Community Development Fund (HOME Program)
r
Human Services
$476,204
Total Community Development Fund (HOME Program)
$476,204
Community Development Fund (Homelessness Partnership Program)
.. . . ....................... .... ... . . . .. .................... .. . . . ... . . . .... . ...... . ..... . ....... .. .. ................. . .
. . ........... ..... .. ... ........ . ... . .. .................... ........
Human Services
$106,277
............
Total Community Development Fund (Homelessness Pro
-- - --- ---- ..... ..... . .... . . .
...... . . ... . ...... .. . .. .... .. $106,277
Total Community Development Fund Programs
. ............ . ......................... ... . .. ....... ... . .... .. ... . ... .............. ................ . ......... ........... ... ...... .. ......... Programs .. . . .... . ... ..
$711,666
. ... . . ... ...... . . . . ..... .. ... ...... ....... .......
Efland Sewer Operating Fund
........... . ... - ----------------- ..... ... ..
Community and Environment
$374,480
Total Efland Sewer r0ppratin 9 Fund
$374,480
Visitors Bureau Fund
...... .. ...... . .... . . ...... .. ...... ... . . .. . . . . .... ... ......... .. . ... .. ... . ........ . . . .. ....... . ..... . .. ... ............ ... .... .. .......... . ........ ... ... .. ..... .
Community and Environment
. ......... ............. — — _____ -_ - -_ --- - - - - - - - - - -_ --
$1,503,101
Total Visitors Bureau Fund ...............
$1,503,101
... . .............................. .. .. .. . .... ....... ...
. .. ....... .. . ...
School Construction Impact Fees .. .. ....... .. .. .............
... ... ...
Transfers to Other Funds
$1,040,000
Total School Construction Impact Fees Fund
$1,040,000
Solid Waste/Landfill Operations
Solid Waste/Landfill Operatioris_
$13,023,050
Total Solid Waste/Landfill Operations
$13,023,050
ORD- 2014 -030
Attar.hmPnt
SportsPlex Enterprise Fund
Culture and Recreation
$3,609,186
Total S orts lex Enterprise Fund
$3,609,186
Community Spa /Neuter Fund
Governing and Management
$66,350
Total Community S a /Neuter Fund
$66,350
Article 46 Sales Tax Fund
Governing and Management
$2,772,980
Total Article 46 Sales Tax Fund
$2,772,980
Section III. Revenues
The following fund revenues are estimated to be available during the fiscal year
ORD- 2014 -030 Attachment 2
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2014 -15 a general county -wide tax rate of 87.8
cents per $100 of assessed valuation. This rate shall be levied in the General Fund.
Special district tax rates are levied as follows:
Cedar Grove
7.36
Greater Chapel Hill Fire Service District
15.00
Damascus
8.80
Efland
7.00
Eno
7.99
Little River
4.06
New Hoe
9.95
Orange Grove
6.00
Orange Rural
7.36
South Orange Fire Service District
10.00
Southern Triangle Fire Service District
8.80
White Cross
11.00
Chapel Hill - Carrboro School District
20.84
4
ORD -2014 -030
Attachment 2
Section V. General Fund Appropriations for Local School Districts
The following FY 2014 -15 General Fund Appropriations for Chapel Hill - Carrboro
City Schools and Orange County Schools are approved:
a) Current Expense appropriation for local school districts totals $72,147,134, and
equates to a per pupil allocation of $3,571.
1) The Current Expense appropriation to the Chapel Hill - Carrboro City
Schools is $44,066,106
2) The Current Expense appropriation to the Orange County Schools is
$28,081,028.
b) Recurring Capital appropriation for local school districts totals $3,000,000
1) The Recurring Capital appropriation to the Chapel Hill - Carrboro City
Schools totals $1,832,400.
2) The Recurring Capital appropriation to the Orange County Schools totals
$1,167,600.
c) Long -Range (Pay -As- You -Go) Capital appropriation for local school districts
totals $3,724,849
1) The Long -Range (Pay -As- You -Go) Capital appropriation to the Chapel
Hill - Carrboro City Schools totals $2,275,138.
2) The Long -Range (Pay -As- You -Go) Capital appropriation to the Orange
County Schools totals $ 1,449,711.
d) School Related Debt Service for local school districts totals $16,608,984.
e) Fair Funding appropriation for local school districts totals $988,000. This
appropriation is to be split 50/50 between Chapel Hill - Carrboro City Schools and
Orange County Schools.
f) Additional County funding for local school districts totals $1,253,804
1) School Health Nurses - Total appropriation of $697,380 with $460,684
allocated for Chapel Hill - Carrboro City Schools and $236,696 allocated
for Orange County Schools
2) School Resource Officers - Total appropriation of $556,424 allocated in
the Sheriffs Department to provide School Resource Officers to Orange
County Schools
Section VI. Schedule B License
In accordance with Schedule B of the Revenue Act, Article 2, Chapter 105 of the North
Carolina State Statutes, and any other section of the General Statutes so permitting,
there are hereby levied privilege license taxes in the maximum amount permitted on
businesses, trades, occupations or professions which the County is entitled to tax.
Section VII. Animal Licenses
A license costing $10 for sterilized dogs and sterilized cats is hereby levied. A license for
un- sterilized dogs and a license for un- sterilized cats is $30 per animal.
5
ORD- 2014 -030 Attachment 2
Section VIII. Board of Commissioners' Compensation
The Board of County Commissioners authorizes that:
• Salaries of County Commissioners will be adjusted by any cost of living increase,
any in -range salary increase and /or any other general increase granted to
permanent County employees. For fiscal year 2014 -15, the approved budget
includes a 1.5% cost of living increase, effective July 1, 2014.
Annual compensation for County Commissioners will include the County
contribution for health insurance, dental insurance and life insurance that is
provided for permanent County employees, provided the Commissioners are
eligible for this coverage under the insurance contracts and other contracts
affecting these benefits.
• County Commissioners' compensation includes eligibility to continue to
participate in the County health insurance at term end as provided below:
o If the County Commissioner has served less than two full terms in office
(less than eight years), the Commissioner may participate by paying the
full cost of such coverage. (If the Commissioner is age 65 or older,
Medicare becomes the primary insurer and group health insurance ends.)
o If the County Commissioner has served two or more full terms in office
(eight years or more), the County makes the same contribution for health
insurance coverage that it makes for an employee who retires from
Orange County after 20 years of consecutive County service as a
permanent employee. If the Commissioner is age 65 or older, Medicare
becomes the primary insurer and group health insurance ends. The
County makes the same contribution for Medicare Supplement coverage
that it makes for a retired County employee with 20 years of service.
o Annual compensation for Commissioners will include a County
contribution for each Commissioner to the Deferred Compensation (457)
Supplemental Retirement Plan that is the same as the County
contribution for non -law enforcement County employees in the State 401
(k) plan. For fiscal year 2014 -15, the approved budget continues the
County contribution of $27.50 per pay period and implements a County
contribution match of up to $62.50 semi - monthly.
Section IX. Budget Control
General Statutes of the State of North Carolina provide for budgetary control measures
to exist between a county and public school system. The statute provides:
Per General Statute 115C -429:
(c) The Board of County Commissioners shall have full authority to call for, and
the Board of Education shall have the duty to make available to the Board of
County Commissioners, upon request, all books, records, audit reports, and
other information bearing on the financial operation of the local school
administrative unit.
C~
ORD- 2014 -030 Attachment 2
The Board of Commissioners hereby directs the following measures for budget
administration and review:
That upon adoption, each Board of Education will supply to the Board of County
Commissioners a detailed report of the budget showing all appropriations by
function and purpose, specifically to include funding increases and new program
funding. The Board of Education will provide to the Board of County
Commissioners a copy of the annual audit, monthly financial reports, copies of all
budget amendments showing disbursements and use of local moneys granted to
the Board of Education by the Board of Commissioners.
Section X. Internal Service Fund - Dental Insurance Fund
The Dental Insurance Fund accounts for the receipt of premium payments from the
County for its employees and from the employees for their dependents, and the payment
of employee claims and administration expenses. Projected receipts from the County
and employees for 2014 -15 are $505,324 and projected expense for claims and
administration for 2014 -15 is $505,324.
Section XI. Internal Service Fund - Vehicle Replacement Fund
The Vehicle Replacement Fund will centralize and account for the purchase and
replacement of County vehicles purchased with revenues and funding provided by the
Governmental Funds of Orange County (General Fund, Special Revenue and Grants
Funds). Projected sources of revenues and funds will be $775,119 of short-term
installment financing and internal reserves, and the projected expenses for the purchase
of vehicles will be $775,119.
Section XII. Agency Funds
These funds account for assets held by the County as an agent for other government
units, and by State Statutes, these funds are not subject to appropriation by the Board of
County Commissioners, and not included in this ordinance.
Section XIII. Encumbrances
Operating funds encumbered by the County as of June 30, 2014 are hereby
reappropriated to this budget.
Section XIV. Capital Projects & Grants Fund
The County Capital Improvements Fund, Schools Capital Improvements Fund,
Community Development Fund and the Grant Projects Fund are hereby authorized.
Appropriations made for the specific projects or grants in these funds are hereby
appropriated until the project or grant is complete.
The County Capital Projects Fund FY 2014 -15 budget, with anticipated fund revenues of
$6,150,636, and project expenditures of $6,150,636, is hereby adopted in accordance
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2014, and ending
June 30, 2015, and the same is adopted by project.
The School Capital Projects Fund FY 2014 -15 budget, with anticipated fund revenues of
$5,061,129, and project expenditures of $5,061,129, is hereby adopted in accordance
7
ORD- 2014 -030 Attachment 2
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2014, and ending
June 30, 2015, and the same is adopted by project.
The County Grant Projects Fund FY 2014 -15 budget, with anticipated fund revenues of
$824,783, and project expenditures of $824,783, is hereby adopted in accordance with
G.S. 159 by Orange County for the fiscal year beginning July 1, 2014, and ending June
30, 2015, and the same is adopted by project.
Any capital project or grant budget previously adopted, the balance of any anticipated,
but not yet received, revenues and any unexpended appropriations remaining on June
30, 2014, shall be reauthorized in the 2014 -15 budget.
Section XV. Contractual Obligations
The County Manager is hereby authorized to execute contractual documents under the
following conditions:
1. The Manager may execute contracts for construction or repair projects that do
not require formal competitive bid procedures, and which are within budgeted
departmental appropriations, for which the amount to be expended does not
exceed $250,000.
2. The Manager may execute contracts for general and /or professional services
which are within budgeted departmental appropriations, for purchases of
apparatus supplies and materials or equipment which are within the budgeted
departmental appropriations, and for leases of personal property for a duration of
one year or less and within budgeted departmental appropriations for which the
amount to be expended does not exceed $89,999.
3. Contracts executed by the Manager shall be pre- audited by the Financial
Services Director and reviewed by the County Attorney to ensure compliance in
form and sufficiency with North Carolina law.
4. The Manager may sign intergovernmental service agreements in amounts under
$90,000.
5. The Manager may sign intergovernmental grant agreements regardless of
amount as long as no expenditure of County matching funds, not previously
budgeted and approved by the Board, is required. Subsequent budget
amendments will be brought to the Board of County Commissioners for revenue
generating grant agreements not requiring County matching funds as required for
reporting and auditing purposes.
6. The Manager and Attorney will provide a quarterly report to the County
Commissioners showing the type and amount of each intergovernmental
agreement signed by the Manager.
0
ORD- 2014 -030
This budget being duly adopted this 17th day of A
Donna Baker, Clerk to the Board
61��24 e*
Earl McKee, Vice -Chair
Alice Gordon
i
Renee Price
Attachment 2