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Home My WebLink AboutORD-2016-026 Ordinance adopting the Fiscal Year 2016-17 Operating Budget ORD-2016-026 Fiscal Year 2016-17 Budget Ordinance Orange County, North Carolina Be it ordained by the Board of Commissioners of Orange County Section I. Budget Adoption There is hereby adopted the following operating budget for Orange County for this fiscal year beginning July 1, 2016 and ending June 30, 2017, the same being adopted by fund and activity, within each fund, according to the following summary: __ _ Current Interfund Fund Total Fund Balance Revenue Transfer Appropriated Appropriation General Fund ; $200,404,268 $2,712,600 $12,726,944] !$215,843 812 Emergency Telephone Fund 1 $509,732 $0 $199 745 $709,477 ...... ... ....... ........ ..._..._. Fire Districts Fund $5,313,405 $0 $15,000 } $5,328,405 Section 8 (Housing) Fund $4,336,030 $2,840 $0 $4,338,870 Community Development Fund __ _... _ _§. . __ _$444 741 $448,1.72 $27,589 $920,502 Efland Sewer O ............... Visitors Bureau Fund $1,445,896 $0 $151,277 $1,597,173 _._ a... _... ._..._ ........... ._.. _. _. .__ ......... it School Construction Impact Fees Fund $2,640,000 $0 $0 $2,640,000 Solid Waste/Landfill Operations Enterprise Fund $9,895,615 $0 $2,094,340 $11,989,955 Sorts lex Enterprise Fund $3,319,970 $152,850 $3,472,820 Community Spay/Neuter Fund $40,000 $24,600 $64,600 Article 46 Sales Tax Fund $3,390,532 $0 $0 $3,390,532 1 ORD-2016-026 Section II. Appropriations That for said fiscal year, there is hereby appropriated out the following: .... Function Appropriation ......__._ .. .......... ......_. .. .. .._. General Fund Community Services J $13,654 700 ........ .... General Government $10,094,440 !. Public Safety } $24,5 ........ . ........ ...... .. .._.... _....... .. ^Human Services _ — $37,249,977 Education $84,259,340 .........._.....__..........._.........__..._..._._.._............................................................_......... ................................................................................................._.._............................................_........................._...........,................, Support Services $14,058,009 Debt Service ....................................................................._$26,211 196 ............................... ..................................... Transfers to Other Funds $5,719 204 .............. .. ........ ..... ........ . Total General Fund { $215,843,812 ........ Emergency Telephone System Fund Public Safety $709,477 ...... ................_ .... Total Emergency Telephone System Fund $709 477 ...... _ .. .............. ............................................... Fire Districts .. ___. ... ......_ .........-_ ... ... ........ ,. .... .... 3 ..... .......... Cedar Grove $214,379 Greater Chapel Hill Fire Service District $278 550 . _ _.. -. _._ _. Damascus I $97 214 ... Efland t $494 871 t .... I - Eno $603 321 ....._. _.. Little River $179,565 __. _.... .... ... }. _.. __ New Hope $619 421 Orange Grove $547,299 ..._ ._.. _... __. Orange Rural _ -. $1._110 723 ._...... ...... .._... ....... South Orange Fire Service District $535,522 ........ ...... __._ -.. .._Southern Triangle Fire Service District .p. $210,339 ... ........._......................_........... ._.......... _ ........ ............ ...... .. .......... .r White Cross $437,201 Total Fire Districts Fund i $5,328 405 .... . ..... ....... ............................................................. . ..........__ Section 8(Housin g)Fund HumanServices $4 338,8 0 1.................................................................... ......... ..... ......... .................. ........_.._.... .. ........ x............. .. ........ __........................ .. Total Section 8 Fund ? $4,338,870 Community Development Fund(Urgent Repair Program) i ......... ....... .................. ......... .... Human Services $273,328 Total Community Development Fund(Urgent Repair Program) z $273,328 . ...._ Community Development Fund(HOME Program) _- ____- _..___ ___. __-._.... _._ .. . Human Services $528,131- .... . ...._ Total Community Development Fund(HOME Programl $528,131 11........................ ..... Community Development Fund(Homelessness Partnership Program) Human Services $119 043 ........................................................................._...............................................................................................................................................................................................i........................................................................................................................................; Total Community Development Fund(Homelessness Progwa!N $119,043 Total Community Development Fund Programs_1 $920,502 Efland Sewer Operating Fund .....I.. Community Services - $331,680 - - - - Total Efland Sewer Operating Fund ; $331,680 _ - .... ....._ ....__ _.. . ._._...._. . . _ . ---. ....-......... __ ..._... Support Services ....._.._ ___... $1,597,173 - - Total Visitors Bureau Fund $1,597,173 ...... Sch.... ._.... ..... .......... ......._.. _. _ - _......._ Transfers to Other Funds $2,640,000 .- --- Tota/School Construction Impact Fees Fund $2,640,000 Solid Waste/Landfill Operations :................................................................................................ Q _- — _ Solid Waste/Landfill O rations $11,989 955_ Total Solid WastelLandfill Operations $11,989,955 2 ORD-2016-026 SportsPlex Enterprise Fund Community Services $3,472,820 Total S orts lex Enterprise Fund $3,472,820 Community Spa /Neuter Fund Community Services $64,600 Total Community S a /Neuter Fund $64,600 Article 46 Sales Tax Fund Community Services $3,390,532 Total Article 46 Sales Tax Fund $3,390,532 Section III. Revenues The following fund revenues are estimated to be available during the fiscal year beginning Jul 1, 2016 and ending une 30, 2017, to meet the fore oing appropriations: g........................9...................Y...............................................................................................g.............................................................................................................................................................r....g............. _ Function Appropriation ---------------- - -- - General Fund Property Tax $149,498,811 —. _ Sales Tax j $22,066 641 1 ........ ...... ...... ... Licenses&Permits $328,000 -- – – — --- — --- -------- Intergovernmental $15,787,579 ..... ....... .... ... Charges for Services $11,681 503 _. ..... ..... .... .._... ..... ._. ... Investment Earnings $155,000 Miscellaneous $886,734 Transfers from Other Funds $2,--- Appropriated Fund Balance $12,726,944 ..... - a Total General Fund $215,843,812 _....._ _ ._.. .......I.. ......... ................ .... . ..._........ ......_.._ Emergency Telephone System Fund ...... - _ ...... .. . ..... ...._....... ........... _ ._ ... ................ - Charges for Services $509 732 Appropriated Fund Balance $199,745 .._.. _ _.. ..... .......... .... . Total Emergency Telephone System Fund $709,477 Fire Districts ___ Property $5,312,736 Investment Earnings $669 ..._.... _....__. _.._... . _ _.. Appropriated Fund Balance $15,000 Total Fire Districts Fund $5,328,405 _ ... .. Section 8(Housing)Fund Intergovernmental $4,336,030 ' .......__. _____ .--.-_-__ _..____ __ __..... ..__.._ ........... .__. _ _ _ _... __.. ___ From General Fund $2 840 - .._. -_- .... ... .. .... . _.._.. . -- . _.. - .- ......- Total Section 8 Fund $4,338,870 .... ..... ......... ... . . Commu nity Development Fund(Urgent Repair Program) From General Fund $273 328 j ....... .. .................................... ......... .......... ......... ........... ..... . ....... .... . ......_.. .. .. ..... Total Community Development Fun_d(Urgent Repair Program) $273,328 Community Development Fund(HOME Program) Intergovernmental $350,885 Program Income $38,069 . .. ........ .. ....... ..._..... ........ ....-... ........ ... ...... ....__. ...............A. .................... ... From General Fund _ v $139,177 Total Community Development Fund(HOME Program) $528,131 Commumty Development Fund(Homelessness Partnership Program) ...... .. ... ... Intergovernmental $55,787 From General Fund Appropriated Fund Balance --4 �fi ^� ��$27,589 .... _.... .... Total Community Development Fund(Homelessness Partnership P%gram) $119 043 .... .... ..... ... ..., Total Community Development Fund Programs $920 502 _..____............................................... ......... __- _ __. Efland Sewer Operating Fund.. _._.._.__ ._.._ . Charges for Services $200,900 From General Fund $130 780 .......................................... _ _ _.. -Total Efland Sewer Operating Fund $331 680 _.... .. ... 3 ORD-2016-026 Visitors Bureau Fund Occupancy Tax $1,212,706 _Sales&Fees _ _ _ _ $500 Intergovernmental $232,590 __ _ ._. ...... __. .... Investment Earnings $100 _. _. Appropriated Fund Balance $151 277 __ _... ... __ _ _ Total Visitors Bureau Fund $1,597 173 �. .. . .. �_... _ . .. ... _ School Construction Impact d _ Fees Fun _........... _ .... ... ...... .._... .. Impact Fees $2 640 000 .... ..... ..... ........ ... . . ... . Total School Construction Impact Fees Fund 1 $2,640,000 ..... ..... __. Solid Waste/Landfill Operations _. _..__.. .__._._ .................. __. ..__.. ..._ ___ .......... .... Sales&Fees $7,386 396 .......... ............ ...__..._._.._ _.... ._._.._ .. _ ..._..._...... _..._.. ......... ......__. .. ._._. Intergovernmental $248,000 .. .. .... ..___ ..... _ Miscellaneous $121 500 _ .__ _ .._.. ... __ . ... .._ _. Licenses&Permits $120 000 _.. ._ ........ _ .__.... ..... _. ....... ..... t _ _..: Interest on Investments $15,000 General Fund Contribution for Sanitation Operations $2,004,719 . ............ ...I... ....._. .. ... ......._. ......_... ... . ... ......._... _...... ........ .. Appropriated Reserves _ _ _ $2,094,340-1 Total Solid Waste/Landfill Operations $11,989,955 S orts lex Enterprise Fund Charges for Services $3,319,970 From General Fund $152,850 Appropriated Fund Balance $0 Total S orts lex Enterprise Fund $3,472,820 Community S a /Neuter Fund Animal Tax $29,000 Intergovernmental $0 Miscellaneous $11,000 Appropriated Fund Balance $24,600 Total Community S a /Neuter Fund $64,600 Article 46 Sales Tax Fund Sales Tax Proceeds $3,390,532 Total Article 46 Sales Tax Fund $3,390,532 Section IV. Tax Rate Levy There is hereby levied for the fiscal year 2016-17 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 10.30 Efland 7.00 Eno 7.99 Little River 4.06 New Hoe 10.45 Orange Grove 7.00 Orange Rural 8.36 South Orange Fire Service District 10.00 Southern Triangle Fire Service District 10.30 White Cross 11.00 Chapel Hill-Carrboro School District 20.84 4 ORD-2016-026 Section V. General Fund Appropriations for Local School Districts The following FY 2016-17 General Fund Appropriations for Chapel Hill-Carrboro City Schools and Orange County Schools are approved: a) Current Expense appropriation for local school districts totals $77,201,412, and equates to a per pupil allocation of$3,868. 1) The Current Expense appropriation to the Chapel Hill-Carrboro City Schools is $46,388,977. 2) The Current Expense appropriation to the Orange County Schools is $30,812,435. 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 $1,802,700. 2) The Recurring Capital appropriation to the Orange County Schools totals $1,197,300. c) Long-Range (Pay-As-You-Go) Capital appropriation for local school districts totals $3,799,346 1) The Long-Range (Pay-As-You-Go) Capital appropriation to the Chapel Hill-Carrboro City Schools totals $2,283,027. 2) The Long-Range (Pay-As-You-Go) Capital appropriation to the Orange County Schools totals $1,516,319. d) School Related Debt Service for local school districts totals $15,372,383. e) Additional County funding for local school districts totals $3,354,000 (1) School Resource Officers and School Health Nurses Contracts - Total appropriation of$3,354,000 to cover the costs of School Resource Officers in every middle and high school, and a School Health Nurse in every elementary, middle, and high schools in both school systems. 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-2016-026 Section VIII. Board of Commissioners' Compensation The Board of County Commissioners authorizes that: • Salaries of County Commissioners will be adjusted by any wage increase and/or any other general increase granted to permanent County employees. For fiscal year 2016-17, the approved budget includes a total 3% wage increase, 2% effective July 1, 2016, and an additional 1% effective January 1, 2017. • 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: • 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.) • 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. • 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 2016-17, the approved budget continues the County contribution of $27.50 per pay period and a County contribution match of up to $63.00 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. 6 ORD-2016-026 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. The Board of Commissioners hereby approves the following financial policies: 1. The County will not initiate pay-as-you-go funding until October 1 of each fiscal year, and pending a review of the first quarter financial report, with the exception of County appropriations to the school districts and any other County Manager exceptions. 2. The County will initiate measures to recoup sales tax proceeds on school capital projects through the conveyance of school property to the County with the school property reverting back to the school districts at the end of the construction period. 3. The County will ensure that all monthly general ledger postings occur by the 10th work day of each month. 4. The County will ensure that monthly financial reports are available by the 15th work day of each month. 5. The County will not issue debt for a project until a bid award date and construction start date is established. Section X. Internal Service Fund - Dental and Health 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 fiscal year 2016-17 are $521,054 and projected expense for claims and administration for fiscal year 2016-17 is $521,054. The Health 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 fiscal year 2016-17 is $9,304,200 and projected expense for claims and administration for fiscal year 2016-17 is $9,304,200. 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 for fiscal year 2016-17 will be $789,722 of short-term installment financing and internal reserves, and the projected expenses for the purchase of vehicles for fiscal year 2016-17 will be $789,722. 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. 7 ORD-2016-026 Section XI11. Other Post-Employment Benefits (OPEB) Trust Fund The Board of Commissioners approves the following resolution as a part of the Budget Ordinance to formally establish an OPEB Trust Fund: WHEREAS, the Local Government Other Post-Employment Benefits Fund (the "OPEB Fund") established pursuant to North Carolina General Statutes ("NCGS") Section 147- 69.4 consists of contributions made by local governments, public authorities and other entities authorized to make contributions to the OPEB Fund ("Participants"), which contributions are irrevocable; WHEREAS, the assets of the OPEB Fund are not subject to the claims of creditors of any Participants and may only be withdrawn by a Participant to provide other postemployment benefits to individuals, who are former employees, or beneficiaries of former employees of the Participant, and who are entitled to other post-employment benefits payable by the Participant within the meaning of NCGS Section 147-69.4; and WHEREAS, the Commissioners of Orange County, North Carolina has determined that it is advisable and in the best interests of Orange County, North Carolina to make contributions to the OPEB Fund, as provided in that certain Contribution Agreement between Orange County, North Carolina and the Treasurer, the form of which has previously been made available to the Commissioners of Orange County, North Carolina (the "Contribution Agreement"). NOW, THEREFORE, BE IT RESOLVED, that the Commissioners hereby acknowledges and approves an initial contribution of $250,000 to the OPEB Fund (the "Contribution") pursuant to the terms and conditions of the Contribution Agreement between Orange County, North Carolina and the Treasurer in the form presented to the Commissioners; FURTHER RESOLVED, that the appropriate officers, managers, and representatives of Orange County, North Carolina (the "Authorized Representatives") are hereby authorized and directed to execute and deliver the Contribution Agreement, to take any other actions deemed necessary or appropriate to consummate the transactions provided for therein, and to cause the Contribution to be made; FURTHER RESOLVED, that all actions heretofore taken by any of the Authorized Representatives of Orange County, North Carolina acting on behalf of the County in furtherance of the foregoing resolutions are hereby ratified, adopted, approved and confirmed in all respects; and FURTHER RESOLVED, that the Authorized Representatives of Orange County, North Carolina acting on behalf of the County are hereby authorized to take all such other actions as they may deem necessary or appropriate to give effect to the foregoing resolutions. Section XIV. Encumbrances Operating funds encumbered by the County as of June 30, 2016 are hereby reappropriated to this budget. 8 6RD-2016-026 Section XV. 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 2016-17 budget, with anticipated fund revenues of $19,745,878 and project expenditures of $19,745,878 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2016, and ending June 30, 2017, and the same is adopted by project. The School Capital Projects Fund FY 2016-17 budget, with anticipated fund revenues of $46,303,209, and project expenditures of $46,303,209 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2016, and ending June 30, 2017, and the same is adopted by project. The County Grant Projects Fund FY 2016-17 budget, with anticipated fund revenues of $652,605, and project expenditures of $652,605, is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2016, and ending June 30, 2017, 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, 2016, shall be reauthorized in the FY 2016-17 budget. Section XVI. 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 9 ORD-2016-026 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. This budget bein duly ad pted this 21 t day of June 2016. Donna B k Clerk to the Board Earl MclKpe, Chair Mark Dorosi , WE:4-Chair Mia Burr ughs Barry Jac s Berna tte Pelissie Renee Price Pen y Rich jr sz 0 rf¢ Qluroli�a�' 10