HomeMy WebLinkAboutORD-2019-027 FY2019-20 Orange County Budget Ordinance ORD - 201M27
Fiscal Year 2019 = 20
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 , 2019 and ending June 30 , 2020 , 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 $ 225 , 279 , 266 $ 4 , 0343600 $ 7 , 8081006 $ 237 , 121 , 872
Emergency Telephone Fund $ 580 , 225 $ 0 $ 187 , 853 $ 768 , 078
Fire Districts Fund $ 6 , 272 , 720 $ 0 $ 40 , 000 $ 6 , 312 , 720
Section 8 ( Housing ) Fund $ 4 , 201 , 264 $ 221 , 060 $ 0 $4 , 422 , 324
Community Development
Fund $ 577 , 102 $ 1 , 145 , 903 $ 1 , 539 $ 17724 , 544
Efland Sewer Operating Fund $ 0 $ 0 $480 $ 480
Visitors Bureau Fund $ 1 , 6647684 $ 0 $ 2593696 $ 1 , 924 , 380
School Construction Impact
Fees Fund $ 0 $ 0 $ 112 , 000 $ 112 , 000
Solid Waste Operations
Enterprise Fund $ 10 , 544 , 336 $ 0 $ 1 , 3407047 $ 11 , 884 , 383
Sportsplex Operations
Enterprise Fund $ 4 , 025 , 654 $ 0 $ 0 $4 , 025 , 654
Community Spay/ Neuter Fund $ 52 , 436 $ 0 $ 19 , 290 $ 71 , 726
Article 46 Sales Tax Fund $ 4 , 0681240 $ 0 $ 0 $4 , 068 , 240
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Section II . Appropriations
That for said fiscal year , there is hereby appropriated out the following :
Function Appropriation
General Fund
Community Services $ 14 , 421 , 090
General Government $ 10 , 556 , 767
Public Safety $26 , 643 , 096
Human Services $40 , 822 , 906
Education $ 93 , 508 , 573
Support Services $ 12 , 465 , 362
Debt Service $ 3017541428
Transfers to Other Funds $ 7 , 949 , 650
Total General Fund $237, 1211872
Emergency Telephone System Fund
Public Safety $ 768 , 078
Total Emergency Telephone System Fund $768, 078
Fire Districts
Cedar Grove $ 262 , 145
Greater Chapel Hill Fire Service District $271 , 585
Damascus $ 104 , 105
Efland $523 , 209
Eno $ 819 , 205
Little River $286 , 700
New Hoe $ 691 , 422
Orange Grove $ 579 , 388
Orange Rural $ 1 , 357 , 369
South Orange Fire Service District $ 5751344
Southern Triangle Fire Service District $251 , 534
White Cross $ 590 , 714
Total Fire Districts Fund $6, 312, 720
Section 8 ( Housing ) Fund
Human Services $4 , 4221324
Total Section 8 Fund $4,422, 324
Community Development Fund ( Housing Rehabilitation Initiative
Human Services . $ 756 , 847
Total Community Development Fund (Housing Rehabilitation Initiative $756, 847
Community Development Fund ( Housing Displacement Program )
Human Services $ 75 , 000
Total Community Development Fund (Housing Displacement Program) $75, 000
Community Development Fund ( HOME Program )
Human Services $634 , 158
Total Community Development Fund (HOME Program) $634, 158
Community Development Fund ( Homelessness Partnership Program )
General Government $258, 539
Total Community Development Fund Homelessness Program) $258, 539
Total Community Development Fund Programs $1 , 724, 544
Efland Sewer Operating Fund
Community Services $480
Total Efland Sewer Operating Fund $480
Visitors Bureau Fund
General Government $ 211 , 168
Community Services $ 1 , 713 , 212
Total Visitors Bureau Fund $1, 924, 380
School Construction Impact Fees
Transfers to Other Funds $ 112 , 000
Total School Construction "pact Fees Fund $112, 000
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Solid Waste Operations Enterprise Fund
Community Services - Solid Waste/Landfill Operations $ 10 , 364 , 375
Transfer to Other Funds $ 1 , 520 , 008
Total Solid Waste Operations Enterprise Fund $111884, 383
SportsPlex Operations Enterprise Fund
Community Services — Sportsplex Operations $ 3 , 300 , 654
Transfer to Other Funds $ 725 , 000
Total S oils lex Operations Enterprise Fund $4, 025, 654
Community Spay/ Neuter Fund
Community Services $ 71 , 726
Total Community S a /Neuter Fund $71, 726
Article 46 Sales Tax Fund
Community Services $4 , 068 , 240
Total Article 46 Sales Tax Fund $4, 068, 240
Section III . Revenues
The following fund revenues are estimated to be available during the fiscal year
beginning July 1 , 2019 and ending June 30 , 2020 , to meet the foregoing appropriations :
Function Appropriation
General Fund
Property Tax $ 165 , 153 , 931
Sales Tax $25 , 372 , 861
Licenses & Permits $ 313 , 260
Intergovernmental $ 18 , 278 , 612
Charges for Services $ 12 , 704 , 833
Investment Earnings $415 , 000
Miscellaneous $ 3 , 0407769
Transfers from Other Funds $4 , 034 , 600
Appropriated Fund Balance $ 7 , 808 , 006
Total General Fund $237, 121, 872
Emergency Telephone System Fund
Charges for Services $580 , 225
Appropriated Fund Balance $ 187 , 853
Total Emergency Telephone System Fund $768, 078
Fire Districts
Property Tax $ 61262 , 870
Investment Earnings $ 9 , 850
Appropriated Fund Balance $ 40 , 000
Total Fire Districts Fund $6, 3125720
Section 8 ( Housing ) Fund
Intergovernmental and General Government $4 , 201 , 264
From General Fund $221 , 060
Total Section 8 Fund $4,422, 324
Community Development Fund ( Housing Rehabilitation Initiative)
From General Fund $756 , 847
Total Community Development Fund (Housing Rehabilitation Initiative) $756, 847
Community Development Fund ( Housing Displacement Program )
From General Fund $ 75 , 000
Total Community Development Fund (Housing Rehabilitation Initiative $755000
Community Development Fund (HOME Program)
Intergovernmental $398 , 399
Program Income $ 13 , 306
From General Fund $222 , 453
Total Community Development Fund (HOME Program) $6345158
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Community Development Fund ( Homelessness Partnership Program )
Intergovernmental and General Government $ 165 , 397
From General Fund $ 91 , 603
Appropriated Fund Balance $ 1 , 539
Total Community Development Fund Homelessness Partnership Program) $258, 539
Total Community Development Fund Programs $1, 724, 544
Efland Sewer Operating Fund
Charges for Services $ 0
Appropriated Fund Balance $480
Total Efland Sewer Operating Fund $480
Visitors Bureau Fund
Occupancy Tax $ 1 , 423 , 571
Sales & Fees $ 500
Intergovernmental $236 , 703
Investment Earnings $4 , 000
Appropriated Fund Balance $259 , 606
Total Visitors Bureau Fund $1, 924, 380
School Construction Impact Fees Fund
Appropriated Fund Balance $ 112 , 000
Total School Construction Impact Fees Fund $112, 000
Solid Waste Operations Enterprise Fund
Sales & Fees $ 9 , 894 , 336
Intergovernmental $245 , 000
Miscellaneous $ 135 , 000
Licenses & Permits $ 130 , 000
Interest on Investments $ 140 , 000
General Fund Contribution for Sanitation Operations $ 0
Appropriated Reserves $ 1 , 340 , 047
Total Solid Waste Operations Enterprise Fund $11, 8841383
Sportsplex Operations Enterprise Fund
Charges for Services $4 , 025 , 654
Total S orts lex Operations Enterprise Fund $41025, 654
Community Spay/Neuter Fund
Animal Tax $27 , 000
Intergovernmental $ 10 , 000
Miscellaneous $ 15 , 436
Appropriated Fund Balance $ 19 , 290
Total Community S a /Neuter Fund $71, 726
Article 46 Sales Tax Fund
Sales Tax Proceeds $4 , 068 , 240
Total Article 46 Sales Tax Fund $4, 068, 240
Section IV . Tax Rate Levy
There is hereby levied for the fiscal year 2019- 20 a general county-wide tax rate of 86 . 79
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 . 80
Efland 6 . 78
Eno 9 . 68
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Little River 5 . 92
New Hope 9 . 94
Orange Grove 6 . 81
Orange Rural 9 . 15
South Orange Fire Service District 9 . 68
Southern Triangle Fire Service District 10 . 80
White Cross 12 . 37
Chapel Hill - Carrboro School District 20 . 18
Section V. General Fund Appropriations for Local School Districts
The following FY 2019 - 20 General Fund Appropriations for Chapel Hill - Carrboro
City Schools and Orange County Schools are approved :
a ) Current Expense appropriation for local school districts totals $ 88 , 820 , 720 , and
equates to a per pupil allocation of $ 4 , 352 . 25 .
1 ) The Current Expense appropriation to the Chapel Hill - Carrboro City
Schools is $ 53 , 419 , 518 .
2 ) The Current Expense appropriation to the Orange County Schools is
$ 35 , 401 , 2024
b ) School Related Debt Service for local school districts totals $ 17 , 770 , 542 .
c) Additional County funding for local school districts totals $ 6 , 889 , 597
( 1 ) School Resource Officers and School Health Nurses Contracts - total
appropriation of $ 3 , 629 , 597 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 ) 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 , 804 , 200 and Orange County Schools
appropriation is $ 1 , 195 , 800 .
( 3 ) School Equity Training — total appropriation of $260 , 000 towards
Foundational Equity Training .
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 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 2019 - 20 , the approved budget includes a total 2 % wage increase , effective
July 1 , 2019 .
• 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 2019 - 20 , 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 10tn
work day of each month .
• The County will ensure that monthly financial reports are available by the 15tn
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 2019- 20 ) 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 .
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• The County has adopted a policy to fund no interest loans to Non - Profit
organizations that meet certain financial criteria , as adopted on September 20 ,
2018 .
• The County will include in its Travel Policy that travel expenses for
Commissioners and County Staff will include the purchase of carbon offsets for
any airfare and the miles traveled by Car Share vehicles .
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 2019 - 20 will
be $ 17 , 114 , 072 , and projected expenses for claims and administration for fiscal year
2019 - 20 will be $ 17 , 114 , 072 .
Section Xl . 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 , 2019 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 2019 - 20 budget , with anticipated fund revenues of
$ 10 , 560 , 764 and project expenditures of $ 10 , 560 , 764 is hereby adopted in accordance
with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2019 , and ending
June 30 , 2020 , and the same is adopted by project .
The School Capital Projects Fund FY 2019 - 20 budget , with anticipated fund revenues of
$ 34 , 512 , 606 , and project expenditures of $ 34 , 512 , 606 is hereby adopted in accordance
with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2019 , and ending
June 30 , 2020 , and the same is adopted by project .
The Proprietary Capital Funds FY 2019 - 20 budget , consisting of Water and Sewer
Utilities , Solid Waste , and Sportsplex , with anticipated fund revenues of $ 2 , 977 , 536 , and
project expenditures of $ 2 , 977 , 536 is hereby adopted in accordance with G . S . 159 by
Orange County for the fiscal year beginning July 1 , 2019 , and ending June 30 , 2020 ,
and the same is adopted by project .
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The Solid Waste Renewal and Replacement Capital Fund FY 2019 - 20 budget , with
anticipated sources of income of $ 2 , 353 , 364 , and anticipated expenditures of
$ 2 , 353 , 364 is hereby adopted in accordance with G . S . 159 by Orange County for the
fiscal year beginning July 1 , 2019 , and ending June 30 , 2020 .
The Sportsplex Renewal and Replacement Capital Fund FY 2019 - 20 budget , with
anticipated sources of income of $ 1 , 039 , 440 , and anticipated expenditures of
$ 1 , 039 , 440 is hereby adopted in accordance with G . S . 159 by Orange County for the
fiscal year beginning July 1 , 2019 , and ending June 30 , 2020 .
The County Grant Projects Fund FY 2019 - 20 budget , with anticipated fund revenues of
$ 271 , 229 , and project expenditures of $ 271 , 229 , is hereby adopted in accordance with
G . S . 159 by Orange County for the fiscal year beginning July 1 , 2019 , and ending June
301 2020 , 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 , 2019 , shall be reauthorized in the FY 2019 - 20 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
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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 being duly adopted this 18th day of June 2019 .
Donna Baker , Clerk to the Board Pen Rich , Chair
Ren e rice , Vice- air Jafezetta E edford
CJ Cot
ti
Mark Dorosi rj>oe Sally Greene
Z :00
Mark Marcoplos Earl McKee
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