HomeMy WebLinkAboutORD-2018-024 FY2018-19 Budget Ordinance approvalORD- 2018 -024
Fiscal Year 2018 -19
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, 2018 and ending June 30, 2019, the same being adopted by fund
and activity, within each fund, according to the following summary:
Current Interfund 1 Fund Total
Fund Revenue Transfer Balance Appropriation
..............._- .........
:Appropriated
......_ ._. . .... ..
General Fund $216 297
..... ......... ..._......._........... ..254 ..... ............$.......1......,. .6.......3......7....... 600: $8, 820, 099 $226, 754, 953
........:............................... ............................ ................. ........................................ ........................................
Emergency Telephone Fund $595,350 ' $0 $323,795 $919 145
:.._ _._ -. -_ ......., ..._._._........__.. ........_. _.
Fire Districts Fund $6,059,874 $0 $0 $6,059,874
— --
Section 8 (Housin Fund $4,201,264: $264 245 $0 $4,465,509
Community Development
Fund
................................................................................................................................................................... ..............................$ 458,. 830... ..:...................._$612, 526............... ..........................._$6, 500 $1, 0......7.. . 7,85
6
.... ....................................................... ...............................
Efland Sewer Operating Fund $102,250: $0 $54 500 $156750
- .- ......... ........ .
Visitors Bureau Fund $1,580,244 $0 $302,517 $1,882,761
School Construction Impact
Fees Fund $ 0
........................................................................................................................................................................................................................................................ ............................... .................... $600, 000 $1 ..600, 000
....
Solid Waste Operations
Enterprise Fund $10,040,421: $0 $0 $10,040,421
Sportsplex Operations
Enterprise Fund $3,884,471 $0 $0 $3,884,471
Community Spa /Neuter Fund $49,300 $0 $19,050 $68,350
Article 46 Sales Tax Fund $3,651,952 $0 $0 $3,651,952
Section II. Appropriations
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ORD-2028-024
That for said fiscal year, there is hereby appropriated out the following:
Function
General Fund
,_Community Services
$13,159,487
General Government
Public Safety
Human Services
Education
Support Services
$13,182,883
Debt Service
Transfers to Other Funds
$3,805,334
Em Dirgency Telephone System Fund
Public Safe
Total Emergency Telephone System Fund
$919,145
Fire Districts
Cedar Grove
$260,316
Greater Chapel Hill Fire Service District
Damascus
Efland
Eno
$798,623
New Hope
Orange Grove
Orange Rural
South Orange Fire Service District
Southern Triangle Fire Service District
White Cross
$493,220
Total Fire Districts Fund
$6,059,874
Section 8 (Housing) Fund
Human Services
$4,465,500
Total Section 8 Fund
$4,465,509
........................... ... P�p�!qpment Fund (Housing Rehabilitation Initiative)
Human Services
$257,388
Total Community Development Fund (Housin Rehabilitation Initiative)
Communi�y Development Fund (Housing Displacement Program)
Human Services
Total Communitv Development Fund (Housing Displacement Pro ram)
$75,000
Community Development Fund (HOME Program)
Human Services
Total Commungy Development Fund (HOME Pro
$562,116
Community Development Fund (Homelessness Partnership Program)
General Government
Total Communitv Development Fund (Homelessness Program)
$183,352
Total CommunitV Development Fund
$1,077,856
Efland Sewer Operating Fund
qqM!!Tpity Services
Visitors Bureau Fund
I General Government
Community Services
Total Visitors Bureau Fund
$1,882,761 1
School Construction Impact Fees
Total School Construction Impact Fees Fund
$1,600,000
Solid Waste Operations Enterprise Fund
i� - Solid Waste/Landfill Operations
$10,040 42'�
Total Solid Waste Operations Enterprise Fund
$10,040,42
ORD- 2018 -024
SportsPlex Operations Enterprise Fund
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g ........................... PP........... P.... ...............................
Community Services - Sportsplex Operations
$3,884,471
Total S orts lex Operations Enterprise Fund
$3,884,471
Community Spay /Neuter Fund
...............................
$158,561,382
Community Services
$68,350
Total Community Spay /Neuter Fund
$68,350
Article 46 Sales Tax Fund
............................... $17, 296, 375.....
Community Services
$3,651,952
Total Article 46 Sales Tax Fund
$3,651,952
Section III. Revenues
The following fund revenues. are estimated to be available during the fiscal year
uC n n ni uuiy , cu o di iu enuin.cq Ju.ne ou, Zu l y, to meet ine fore
oln a ro rlatlOrls
g ........................... PP........... P.... ...............................
Function
Appropriation
General Fund
......................................................................................................................................................................................................................................................................................................................................................................................................................
Property Tax
...............................
$158,561,382
Sales Tax
......................................................................................................................................................................... ...............................
............................. ...............$24,140,242.....
Licenses & Permits
$313,000
Intergovernmental
.............................................................................................................._................................................................................................................................................................................
............................... $17, 296, 375.....
Charges for Services
$12,456,495
Investment Earnings
:....................................................................................................................................:.....:............................................................................................................................................................................................................................................................
$415 000
...............................
Miscellaneous
$3,114,760
Transfers from Other Funds
__.._
$1,637,600
Appropriated Fund Balance .___._.._._....____. _�...__.._.___.._..____......__
_ _......_._._._ $8,820,099
........................................ .....................................................-.............................................................................................. ............................... ............. ............................... Total,General Fund
. .. ..........
............................... .............$226,754,953
. .....
Emergency Telephone System Fund
Charges for Services _ ..................................................................................................................................................................................................................................................................................................
$595,350
......................... .....
Appropriated Fund Balance
$323,79.5
Total Emergency Telephone System Fund
$919,145
Fire Districts- ________._..__.._._......._......-..._...._._..._.____ ............._._.._.__..._..___..._._.._
.......... ........ _ ......... ......... _ .... _ ......... __...__.___..._..
Property Tax _........___...__._._._._..___..._.___.......___._. ......... ._.. .......... ___...____ ._....___.._._...____........_. _--- - - - - -_ __. _._._._.
....... ...... __._______._.._. _..._ ..__...._.._..__...._._...._.._
$6,057,908 _
Investment Earnings
z. _.__.___. ..___........_._._..__...._.... _._.__.._. _._......_.._.._.____.__......_
$1,966
..____--- __....__...._.__......._.__._. _
Total Fire Districts Fund
____ _..._ _.._.___._. __.._._.___........_.._.__. _.____.._._..._.__._.- __._...._ _..._.._._._. _.__._..__.._.._.__._..._..._ __.._._._.._.....___..__.._.___
$6,059,874
_.____.._._........... __ ....... _ .... _......_..__......._..___.____
Section 8 (Housing) Fund
_ _ _. - ... _ ........ ___. .___.__..._.._..__...._.....___
Intergovernmental and General Government � _ _ - -T - - -
$4,201,264
From General Fund
._..__._. _.._.._ ........ _ ............. __.._ _ _..__....___.______.
$264 245
Total Section 8 Fund
$4,465,509
Community Development Fund (Housing Rehabilitation Initiative)
- - - -
From General Fund
____
$257,388
Total Commun - Development ............._......_.._.. 1. ?.._......._.. ............................_(. ............... .................._�._�_......_ .. )
Community Development Fund (Housing Displacement Program) _ _ _-- _____.._
_ .__ -_
_ ._.._...... ..._ ......
From General Fund
___..._._._______._..._._.__...__._._.._..._.... _ .......... _.._...- .... ........... ._. _ ........ _. _ . _ .
$75,000
Total Community Development Fund (Housing Rehabilitation Initiative)
$75,000
L.Comm Development Fund (HOME Program)
Intergovernmental
$329,454
- _Program Income
$13,306
From General Fund
$219,356
Total Community Development Fund (HOME Program)
$562,116
... ............................... ...............................
Community Development Fund (Homelessness Partnership Program)
Intergovernmental and General Government
$116,070
From General Fund
$60,782
Appropriated Fund Balance
..........................................................................................................................................................................................................................................................................................................................
-Total Community Development Fund (Homelessness Partnership Program)
$6 500
.
..............................
$183,352
3
I
!' 13:1 ,
.Total Community Development Fund Programs ............. ............................... .....................$1,077,856
....................
Efland Sewer Operating Fund
Charges for Services
_............ ....................... .........._........._._._.._..- _ _._._..._ ....... -
_ - ......__._.___.___........._...__.___.._._. __...__....__�._._�_._....._... __.._.._..._ .......... 102 250
Appropriated Fund Balance __.._....._......_.....___.......__...._.___.__._..._..... ._.._.._.....__ ............. __ $54 500
_ .......... ............._.._._........._..._......._._._..... ....__......._.._._.._....__... . _._.. _-.--....._.... ....._..............._.- ....._.
Total Efland Sewer Operating Fund $156,750
Visitors Bureau Fund
............... ........................................... ................................................................................................................................................................................................................
8.10
......................................................... I....
Occupancy Tax
_ .................. ......._......................................................... I................
$1,342,974
—
Sales & Fees
......................... ................................................................................................ . .................................................................. _ .................. .......... _ .......................................................................................... ..............
......................... ............................... .......................... $500
Intergovernmental
_
$236,670
Investment Earnings ........................................................................................................................................................................._.............................................................................
............................... ......................._$.100.
Appropriated Fund Balance
$302,517
...................................................................................................................................................... ............................... .........................Total Visitors Bureau Fund ...
.................. ..................... ...................._$1,882,761
School Construction Impact Fees Fund
6.81
Appropriated Fund Balance
................................................................................................................................................ ...............................
$1 600 0
._ .............. _. _ .. _ ............ .... ...... Total School Construction Impact Fees Fund
$1 600 000
Solid Waste Operations Enterprise Fund
._. �..._..__. ... ........................
Sales &Fees _.____._._._--------
--
8,907,.871
___..._..._..__......._. _____._._ . __.__..._.......__._.._....._._._.__.__._...__.....__. _.....__.- _._____._..._._.._.._
Intergovernmental�__....__.....__ ------- _. ..._.___..__.____...........__. __. __ __.....__._ _.__._.. _..__...._.__..._...__._.._._._
_..__.._.__. ___.._......._.__.._ ............
__._.._.__..____.___.....___— __...._$263,000
Miscellaneous
. _ .............._.............................._............____.___._._.___._......___..._..._._.._._._._._____..._...._.._._.._.__.._.__.._.....
$194 550
_._.._.._._.._.___...__......._ ___..____......._.__
Licenses & Permits
_ ............._......._...............__.........._........._................ .........._....._....- .- _ -._.._ ._....- _........_ - - -._ __ _._...__ _..._._.... ._.... -- .._._.... __.._...__
________._....._..._._.... W.__...._.... .._............._I..._......._.
$130 000
.._....._._....__...._... - ..............__..,..... .........
Interest on Investments
_ ................ ........... _. ................ __........................._.............. ....... _................_..........._....................... .._._...._._...__............__ _ ..__._._._...._......_ ..... .__.._...._.._. ___...._............. ._...._._.
_
$45,000
_..__......._ ....... _._.................... -- .......... ................................
General Fund Contribution for Sanitation Operations _ _ _ -
...__....____ _....._.__._..._....._$500,000
Appropriated Reserves
. .. ..............._............_......._..._ ........... . ...................... .................... ..................... __. .......... .._......_....._.................__....._._......_........................._.. ......_._................._._..
- - _ _
Total Solid Waste Operations Enterprise Fund
..._ ._._........... _......_..........$0_
$10,040,421
Sportsplex Operations Enterprise Fund
Charges for Services
$3,884,471
Total Sportsplex Operations Enterprise Fund
$3,884,471
Community Spay /Neuter Fund
Animal Tax
$27,000
Intergovernmental
$10,000
Miscellaneous
$12,300
Appropriated Fund Balance
$19,050
Total Community Spay /Neuter Fund
$68,350
Article 46 Sales Tax Fund
Sales Tax Proceeds
$3,651,952
Total Article 46 Sales Tax Fund
$3,651,952
Section IV. Tax Rate Levy
There is hereby levied for the fiscal year 2018 -19 a general county -wide tax rate of 85.04
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
9.68
Little River
5.92
New Hope
9.94
-Orange Grove
6.81
-Orange Rural
9.15
South Orange Fire Service District
9.68
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ORD- 2018 -024
Southern Triangle Fire Service District
10.30
White Cross
11.37
Chapel Hill - Carrboro School District
20.18
Section V. General Fund Appropriations for Local School Districts
The following FY 2018 -19 General Fund Appropriations for Chapel Hill - Carrboro
City Schools and Orange County Schools are approved:
a) Current Expense appropriation for local school districts totals $84,957,670, and
equates to a per pupil allocation of $4,165.
1) The Current Expense appropriation to the Chapel Hill- Carrboro City
Schools is $51,591,855.
2) The Current Expense appropriation to the Orange County Schools is
$33,365,815.
b) School Related Debt Service for local school districts totals $17,625,421.
c) Additional County funding for local school districts totals $6,558,428
(1) School Resource Officers and School Health Nurses Contracts -
Total appropriation of $3,558,428 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 deferred maintenance funding of $3,000,000 by ADM is
allocated to the school systems by the following: Chapel Hill -
Carrboro City Schools appropriation is $1,821,900 and Orange
County Schools appropriation is $1,178,100.
Section VI. Schedule B Privilege Licenses
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 Vll. 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.
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
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ORD -2018 -024
year 2016 -19, the approved budget includes a total 2% wage increase, effective
July 1, 2018.
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 2018 -19, 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 1150 -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.
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.
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ORD -2018 -024
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 2018 -19) of the Capital Investment Plan, will 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.
• The Community Loan Fund will issue no interest loans to recipients in this
program.
Section X. Internal Service Fund - Health and Dental Insurance Fund
The Health and Dental Insurance Fund accounts for receipts of premium payments from
the County and its employees, employees for their dependents, all retirees and the
payment of employee and retiree claims and administration expenses. Projected
receipts and fund reserves from the County and employees for fiscal year 2018 -19 will
be $17,897,029, and projected expenses for claims and administration for fiscal year
2018 -19 will be $17,897,029.
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ORD- 2018 -024
Section XI. 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 XII. Encumbrances
Operating funds encumbered by the County as of June 30, 2018 are hereby
reappropriated to this budget.
Section XIV. Capital Projects & Grants Fund
The County Capital Improvements Fund, Schools Capital Improvements Fund,
Proprietary Capital Funds, 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 2018 -19 budget, with anticipated fund revenues of
$28,530,599 and project expenditures of $28,530,599 is hereby adopted in accordance
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2018, and ending
June 30, 2019, and the same is adopted by project.
The School Capital Projects Fund FY 2018 -19 budget, with anticipated fund revenues of
$9,759,439, and project expenditures of $9,759,439 is hereby adopted in accordance
with G.S. 159 by Orange County for the fiscal year beginning July 1, 2018, and ending
June 30, 2019, 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
to the Board of County Commissioners as part of separate budget amendments during
FY2018 -19, when quarterly lottery funds are distributed by the State.
The Proprietary Capital Funds FY 2018 -19 budget, consisting of Water and Sewer
Utilities, Solid Waste, and Sportsplex, with anticipated fund revenues of $2,483,815, and
project expenditures of $2,483,815 is hereby adopted in accordance with G.S. 159 by
Orange County for the fiscal year beginning July 1, 2018, and ending June 30, 2019,
and the same is adopted by project.
The Solid Waste Renewal and Replacement Capital Fund FY 2018 -19 budget, with
anticipated sources of income of $2,320,009, and anticipated expenditures of
$2,320,009 is hereby adopted in accordance with G.S. 159 by Orange County for the
fiscal year beginning July 1, 2018, and ending June 30, 2019.
The Sportsplex Renewal and Replacement Capital Fund FY 2018 -19 budget, with
anticipated sources of income of $544,710, and anticipated expenditures of $544,710 is
hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year
beginning July 1, 2018, and ending June 30, 2019.
The County Grant Projects Fund FY 2018 -19 budget, with anticipated fund revenues of
$245,469, and project expenditures of $245,469, is hereby adopted in accordance with
G.S. 159 by Orange County for the fiscal year beginning July 1, 2018, and ending June
30, 2019, and the same is adopted by project.
ORD -2018 -024
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, 2018, shall be reauthorized in the FY 2018 -19 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. Subject to prior Board of County Commissioner authorization at an official Board
meeting, the Manager is authorized to execute contracts, their amendments and
extensions, in amounts otherwise reserved for Board approval and execution by
the Chair, up to the Board - approved budgetary amount for a project or service
that has been approved by the Board of County Commissioners in the current
year budget.
4. 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.
5. The Manager may sign intergovernmental service agreements in amounts under
$90,000.
6. 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.
7. 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 b i ly adopte this 19th day of June 2018.
Don aker, Cler to he Bo rd Ma k Dorosin, hair
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Pe ny Rich, is -Chair Mia Bu'ri6ug
01
nRn -gnl R -n ?a
Earl McKee
10
1n,4WLt m
Mark Marcoplos
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Renee Price