HomeMy WebLinkAboutORD-2017-014 Ordinance adopting Fiscal Year 2017-18 Budget Ordinance, County Grant Projects, and County Fee Schedule ORD-2017-014
Fiscal Year 2017-18
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, 2017 and ending June 30, 2018, the same being adopted by fund
and activity, within each fund, according to the following summary:
Current Interfund Fund Total
Fund Revenue Transfer Balance Appropriation
Appropriated
General Fund _ $206,121,373 $3,765,600 $9,769,060 $219,656,033
r
Emergency Telephone Fund $595,350 $0 $158,110 $753,460
Fire Districts Fund $5,726,068 $0 $0 $5,726,068
Section 8 (Housing) Fund $4,211,164 $262,066 $0 $4,473,230
Community Development
Fund — _ $843,900 _ $549,634 $41,000 $1,434,534
j Efland Sewer Operating Fund _ $214,500 $144,885 _ $0 $359,385
Visitors Bureau Fund —_ $1,509,271 _ $0 $118,588 $1,627,859
j School Construction Impact
Fees Fund ------------ $3,353,000 $0 $0 $3,353,000
- -- -
Solid Waste/Landfill
Operations Enterprise Fund $11,149,208 $0 $1,981,434 $13,130,642
S orts lex Enterprise Fund $3,402,574 $168,009 $0 $3,570,583
Community Spay/Neuter Fund $46,600 $0 $14,250 $60,850
Article 46 Sales Tax Fund $3,511,492 $0 $0 $3,511,492
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Section II. Appropriations
That for said fiscal year, there is hereby appropriated out the following:
Function Ap ro riation
General Fund _ I
Community Services_ ( $14,331,974
---- — --- --- -- —j -
i General Government $9,954,091
-Public Safety- - — — ----__� $25,583,899
Human Services $37,508,468
Education
---- ---- -__ — --- ---- � $89,916,598 I
Support Services _--_ __ $14,101,197
Debt Service $26,759,536
Transfers to Other Funds $1,500,270
Total General Fund — — $219,656,033
~__Emergency Telephone System Fund
Public Safety $753,460
Total Emergency Telephone System Fund $753,460
Fire Districts -------- — ' ------ �_
Cedar Grove $247,659
Greater Chapel Hill Fire Service District $272,664 j
Damascus $98,895 y
Efland _ $501,796
Eno - $693,273
i Little River $227,309
New Hope $627,958
Orange Grove $552,907
Orange Rural $1,268,521
South Orange Fire Service District _ _ _ _ ___ $548,153
Southern Triangle Fire Service District j - $220,100
White Cross _ $466,833
Total Fire Districts Fund $5,726,068 ,
Section 8(Housing)Fund
Human Services - $4,473,230
Total Section 8 Fund $4,473,230
Community Development Fund(Urgent Repair Program) j
Human Services $666,563 i
Total Community Development Fund(Urgent Repair Program) I $666,563
Community Development Fund(HOME Program)
Human Services $597,469
Total Community Development Fund(HOME Program) - $597,469
Community Development Fund(Homelessness Partnership Program)
Human Services I $170,502
Total Community Development Fund Homelessness Program) i $170,55
_ Total Community Development Fund Programs ; _ _ $1,434,534 j
Efland Sewer Operating Fund -- r— T
Community Services - $
_ Total Efland Sewer Operating Fund $359,385
Visitors Bureau Fund
Community Services $1,627,859
Total Visitors Bureau Fund $1,627,859 1
School Construction Impact Fees
Transfers to Other Funds -� $3,353,000
Total School Construction Impact Fees Fund $3,353,000
Solid Waste/Landfill Operations _
i Solid Waste/Landfill Operations _ _ -- i___ ___ $13,130,642 j
Total Solid Waste/Landfill operations s $13,130,642 I
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SportsPlex Enterprise Fund
Community Services $3,570,583
Total Sorts lex Enterprise Fund $3,570,583
Community Spay/Neuter Fund
Community Services $60,850
Total Community S a /Neuter Fund $60,850
Article 46 Sales Tax Fund
Community Services $3,511,492
Total Article 46 Sales Tax Fund $3,511,492
Section III. Revenues
The following fund revenues are estimated to be available during the fiscal year
beginning July 1, 2017 and ending June 30, 2018, to meet the foregoing appropriations:
Function ----_-ARpro—p--riation ---
General Fund
Property Tax ---- $151,557,768
Sales Tax j — $23,566,784
Licenses&Permits $328,000
Intergovernmental —.---__— $16,035,147 i
Charges for Services _ —�_—.— $11,551,045-
Investment Earnings ! $265,000
Miscellaneous $2,817,629
Transfers from Other Funds $3,765,600
Appropriated Fund Balance $9,769,060
Total General Fund $219,656,033
Emergency Telephone System Fund
Charges for Services —� $595,350
Appropriated Fund Balance — $158,110
-----Total Emergency Telephone System Fund _ $753,460 i
Fire Districts
Property Tax $5,724,102 i
--- - ------- --...----------- ----�----- -7
Investment Earnings _ _ $1,966 !
Total Fire Districts Fund $5,726,068
Section 8(Housing)Fund
Intergovernmental and General Government __ _ ! _ $4,211,1641
From General Fund_ - _ __ — _--_ _— $262,066
Total Section 8 Fund_ $4,473,230 j
Community Development Fund(Urgent Repair Program) ---- . L---_�
Intergovernmental j $325,000
From General Fund-----_-------_---------^ -- -- --�-------_ $341,563 !
--- - -------- —-- --------------- —- --I---
Total Community Development Fund(Urgent Repair Program) — $666,563
Community Development Fund(HOME Program)
Intergovernmental
L
Program Income $39,783
From General Fund _ — ----------__— __.-- ---- —I___-- $164,975 i
Total Community Development Fund(HOME Program) i-- — $597,469
_Community Development Fund(Homelessness Partnership Program) I
`Intergovernmental _,- i $86,406 ;
From General Fund _—.. _ $ 9034 90 !!
Appropriated Fund Balance _ —__ $41,000
Total Community Development Fund(Homelessness Partnership Program) ! _ $170,502 j
Total Community Development Fund Program_s _ $1,434,534 j
I Efland_Sewer Operating Fund
Charges for Services — $214,500
From General Fund _ — —_ $144,885
Total Efland Sewer Operating Fund _ $359,385
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I Visitors Bureau Fund
_Occupancy Tax $1,278,341
Sales&Fees r $500
Intergovernmental $230,330
Investment Earnings $100
Appropriated Fund Balance _ $118,588
Total Visitors Bureau Fund ' $1,627,859
School Construction Impact Fees Fund _
Impact Fees _ $3,353,000
Total School Construction Impact Fees Fund $3,353,000
Solid Waste/Landfill Operations
Sales&Fees I $8,673,911
Intergovernmental $218,000 .
Miscellaneous —'-------------- -----'-------- � $191,050
Licenses&Permits ! $130,000
Interest on Investments $40,000
General Fund Contribution for Sanitation Operations _ _— $1,896,247
Appropriated Reserves $1,981,434
— .— _ _.... _.. _.. . - - ------------. ------
- _..----
Total Solid Waste/Landfill Operations $13,130,642
Sportsplex Enterprise Fund
Charges for Services $3,402,574
From General Fund $168,009
Total S orts lex Enterprise Fund $3,570,583
Community S a /Neuter Fund
Animal Tax $27,000
Intergovernmental $8,000
Miscellaneous $11,600
Appropriated Fund Balance $14,250
Total Community S a /Neuter Fund $60,850
Article 46 Sales Tax Fund
Sales Tax Proceeds $3,511,492
Total Article 46 Sales Tax Fund $3,511,492
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2017-18 a general county-wide tax rate of 83.77
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 8.10
Greater Chapel Hill Fire Service District 14.91
Damascus 10.30
Efland 6.78
Eno 8.68
Little River 4.92
New Hoe 9.94
Orange Grove 6.81
Orange Rural 9.15
South Orange Fire Service District 9.68
Southern Triangle Fire Service District 10.30
White Cross 11.37
Chapel Hill-Carrboro School District 20.18
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Section V. General Fund Appropriations for Local School Districts
The following FY 2017-18 General Fund Appropriations for Chapel Hill-Carrboro
City Schools and Orange County Schools are approved:
a) Current Expense appropriation for local school districts totals $80,745,847, and
equates to a per pupil allocation of$3,991.
1) The Current Expense appropriation to the Chapel Hill-Carrboro City
Schools is $48,530,521.
2) The Current Expense appropriation to the Orange County Schools is
$32,215,326.
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 $1,803,000.
2) The Recurring Capital appropriation to the Orange County Schools totals
$1,197,000.
c) School Related Debt Service for local school districts totals $15,074,910.
d) Additional County funding for local school districts totals $5,454,000
(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.
(2) One-time discretionary funding of$2,100,000 by ADM is allocated to
the school systems by the following: Chapel Hill-Carrboro City
Schools appropriation is $1,262,100 and Orange County Schools
appropriation is $837,900.
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.
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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 2017-18, the approved budget includes a total 2% wage increase, effective
July 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 2017-18, 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.
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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:
• 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.
• 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.
• The County will ensure that all monthly general ledger postings occur by the 10tH
work day of each month.
• The County will ensure that monthly financial reports are available by the 15tH
work day of each month.
• The County will not issue debt for a project until a bid award date and
construction start date is established.
• Whereas, it is a best practice for governments to account for capital assets
separate from their operating funds, and; Whereas, enterprise funds generally
establish Renewal and Replacement Capital Funds to account for the acquisition
of capital assets; Therefore,
a. The Solid Waste Renewal and Replacement Capital Fund is established
to account for sources of income earmarked to fund the County Capital
Investment Plan. Sources of income including debt financing proceeds,
pay-as-you-go funds, and any other sources earmarked to finance
acquisition of capital assets.
b. The Sportsplex Renewal and Replacement Capital Fund is established to
account for sources of income earmarked to fund the County Capital
Investment Plan. Sources of income including debt financing proceeds,
pay-as-you-go funds, and any other sources earmarked to finance
acquisition of capital assets.
• Whereas, the County intends to undertake Capital Projects as approved in Year
1 (FY 2017-18) of the Capital Investment Plan, as well as approved Vehicle
Replacements for FY 2017-18, use its own funds to pay initial Project costs, and
then reimburse itself from financing proceeds for these early expenditures. The
expected primary type of financing for the Projects is installment financing under
Section 160A-20. The financing may include more than one installment
financing, and may include installment financings with equipment vendors and
installment financings that include the use of limited obligation bonds. The
Manager and Finance Officer have advised the Board that it should adopt this
resolution to document the County's plans for reimbursement, in order to comply
with certain federal tax rules relating to reimbursement from financing proceeds.
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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 2017-18 are $521,054 and projected expense for claims
and administration for fiscal year 2017-18 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 2017-18 is $9,435,744 and projected expense for claims
and administration for fiscal year 2017-18 is $9,435,744.
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 2017-18 will be
$757,514 of short-term installment financing and internal reserves, and the projected
expenses for the purchase of vehicles for fiscal year 2017-18 will be $757,514.
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 XIV. Encumbrances
Operating funds encumbered by the County as of June 30, 2017 are hereby
reappropriated to this budget.
Section XV. Capital Projects & Grants Fund
The County Capital Improvements Fund, Schools Capital Improvements Fund,
Proprietary Capital Funds, 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 2017-18 budget, with anticipated fund revenues of
$14,202,058 and project expenditures of $14,202,058 is hereby adopted in accordance
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2017, and ending
June 30, 2018, and the same is adopted by project.
The School Capital Projects Fund FY 2017-18 budget, with anticipated fund revenues of
$6,612,082, and project expenditures of $6,612,082 is hereby adopted in accordance
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2017, and ending
June 30, 2018, and the same is adopted by project. Note: the funding amounts do not
include Lottery proceeds of $1,356,362; specific lottery funded projects will be presented
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to the Board of County Commissioners as part of separate budget amendments during
FY2017-18, when quarterly lottery funds are distributed by the State.
The Proprietary Capital Funds FY 2017-18 budget, consisting of Water and Sewer
Utilities, Solid Waste, and Sportsplex, with anticipated fund revenues of$2,325,268, and
project expenditures of $2,325,268 is hereby adopted in accordance with G.S. 159 by
Orange County for the fiscal year beginning July 1, 2017, and ending June 30, 2018,
and the same is adopted by project.
The County Grant Projects Fund FY 2017-18 budget, with anticipated fund revenues of
$811,880, and project expenditures of $811,880, is hereby adopted in accordance with
G.S. 159 by Orange County for the fiscal year beginning July 1, 2017, and ending June
30, 2018, 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, 2017, shall be reauthorized in the FY 2017-18 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 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 Chief Financial
Officer 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.
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This budget bei opted this 20th day of June 2017
nn Baker. ClerlZ to the Board Mark Dorosi hair
Ve,nny R ch, ice-Chaff Mia Burrough
Barry Jacob Mark Marcoplos
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Earl McKee Renee Price
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