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Home My WebLink AboutORD-2020-013 Budget Ordinance FY2020-21 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 8 ORD-2020-013 Attachment 2 Fiscal Year 2020-21 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, 2020 and ending June 30, 2021, 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 $225,290,887 $5,486,817 $8,268,603 $239,046,307 Emergency Telephone Fund $755,471 $0 $0 $755,471 Fire Districts Fund $6,507,480 $0 $119,000 $6,626,480 Section 8 (Housing) Fund $4,201,264 $247,025 $0 $4,448,289 Community Development Fund $711,015 $706,137 $0 $1,417,152 Visitors Bureau Fund $1,614,531 $0 $6,486 $1,621,017 Solid Waste Operations Enterprise Fund $10,816,640 $0 $1,276,244 $12,092,884 Sportsplex Operations Enterprise Fund $3,796,991 $0 $0 $3,796,991 Community Spay/Neuter Fund $69,350 $0 $13,000 $82,350 Article 46 Sales Tax Fund $4,295,168 $0 $0 $4,295,168 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 9 Section II. Appropriations That for said fiscal year, there is hereby appropriated out the following: Function Appropriation General Fund Community Services $14,322,250 General Government $10,525,739 Public Safety $27,994,203 Human Services $41,614,328 Education $93,440,414 Support Services $12,773,209 Debt Service $33,410,925 Transfers to Other Funds $4,965,239 Total General Fund $239,046,307 Emergency Telephone System Fund Public Safety $755,471 Total Emergency Telephone System Fund $755,471 Fire Districts Cedar Grove $270,163 Greater Chapel Hill Fire Service District $275,386 Damascus $107,373 Efland $541,553 Eno $836,169 Little River $291,501 New Hope $762,214 Orange Grove $591,315 Orange Rural $1,516,816 South Orange Fire Service District $586,324 Southern Triangle Fire Service District $255,080 White Cross $592,586 Total Fire Districts Fund $6,626,480 Section 8(Housing)Fund Human Services $4,448,289 Total Section 8 Fund $4,448,289 Community Development Fund(Housing Rehabilitation Initiative Human Services $314,908 Total Community Development Fund(Housing Rehabilitation Initiative $314,908 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 $663,925 Total Community Development Fund HOME Program) $663,925 Community Development Fund Homelessness Partnership Program) General Government $363,319 Total Community Development Fund(Homelessness Program) $363,319 Total Community Development Fund Programs $1,417,152 Visitors Bureau Fund General Government $225,199 Community Services $1,395,818 Total Visitors Bureau Fund $1,621,017 Solid Waste Operations Enterprise Fund Community Services-Solid Waste/Landfill Operations $10,275,072 Transfer to Other Funds $1,817,812 Total Solid Waste Operations Enterprise Fund $12,092,884 SportsPlex Operations Enterprise Fund Community Services—Sportsplex Operations $3,073,139 2 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 10 Transfer to Other Funds $723,852 Total Sportsplex Operations Enterprise Fund $3,796,991 Community Spay/Neuter Fund Community Services $82,350 Total Community Spay/Neuter Fund $82,350 Article 46 Sales Tax Fund Community Services $4,295,168 Total Article 46 Sales Tax Fund $4,295,168 Section III. Revenues The following fund revenues are estimated to be available during the fiscal year beginning July 1, 2020 and ending June 30, 2021, to meet the foregoing appropriations: Function Appropriation General Fund Property Tax $167,694,880 Sales Tax $23,827,353 Licenses&Permits $274,550 Intergovernmental $17,710,005 Charges for Services $12,645,090 Investment Earnings $515,000 Miscellaneous $2,624,009 Transfers from Other Funds $5,486,817 Appropriated Fund Balance $8,268,603 Total General Fund $239,046,307 Emergency Telephone System Fund Charges for Services $755,471 Appropriated Fund Balance $0 Total Emergency Telephone System Fund $755,471 Fire Districts Property Tax $6,497,630 Investment Earnings $9,850 Appropriated Fund Balance $119,000 Total Fire Districts Fund $6,626,480 Section 8(Housing)Fund Intergovernmental and General Government $4,201,264 From General Fund $247,025 Total Section 8 Fund $4,448,289 Community Development Fund(Housing Rehabilitation Initiative) From General Fund $314,908 Total Community Development Fund(Housing Rehabilitation Initiative $314,908 Community Development Fund(Housing Displacement Program) From General Fund $75,000 Total Community Development Fund(Housing Rehabilitation Initiative $75,000 Community Development Fund(HOME Program) Intergovernmental $426,299 Program Income $13,000 From General Fund $224,626 Total Community Development Fund HOME Program) $663,925 Community Development Fund(Homelessness Partnership Program) Intergovernmental and General Government $271,716 From General Fund $91,603 Total Community Development Fund Homelessness Partnership Program) $363,319 Total Community Development Fund Programs $1,417,152 3 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 11 Visitors Bureau Fund Occupancy Tax $1,243,068 Sales&Fees $500 Intergovernmental $366,963 Investment Earnings $4,000 Appropriated Fund Balance $6,486 Total Visitors Bureau Fund $1,621,017 Solid Waste Operations Enterprise Fund Sales&Fees $10,158,176 Intergovernmental $260,793 Miscellaneous $114,671 Licenses&Permits $143,000 Interest on Investments $140,000 Appropriated Reserves $1,276,244 Total Solid Waste Operations Enterprise Fund $12,092,884 Sportsplex Operations Enterprise Fund Charges for Services $3,796,991 Total Sportsplex Operations Enterprise Fund $3,796,991 Community Spay/Neuter Fund Animal Tax $27,000 Intergovernmental $30,000 Miscellaneous $12,350 Appropriated Fund Balance $13,000 Total Community Spay/Neuter Fund $82,350 Article 46 Sales Tax Fund Sales Tax Proceeds $4,295,168 Total Article 46 Sales Tax Fund $4,295,168 Section IV. Tax Rate Levy There is hereby levied for the fiscal year 2020-21 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 Little River 5.92 New Hope 10.67 Orange Grove 6.81 Orange Rural 9.48 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 2020-21 General Fund Appropriations for Chapel Hill-Carrboro City Schools and Orange County Schools are approved: 4 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 12 a) Current Expense appropriation for local school districts totals $89,012,561, and equates to a per pupil allocation of$4,367. 1) The Current Expense appropriation to the Chapel Hill-Carrboro City Schools is $53,395,309. 2) The Current Expense appropriation to the Orange County Schools is $35,617,252. b) School Related Debt Service for local school districts totals $18,297,557. c) Additional County funding for local school districts totals $6,629,597 (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 $1,799,700 and Orange County Schools appropriation is $1,200,300. 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. Section Vill. Board of Commissioners' Compensation The Board of County Commissioners authorizes that: • For fiscal year 2020-21, the approved budget does not include a wage increase or merit pay. • 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.) 5 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 13 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 2020-21, 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. 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 any capital funding until October 1, 2020, 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 10t" 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. 6 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 14 • 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 2020-21) 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. • 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 2020-21 will be $14,085,214, and projected expenses for claims and administration for fiscal year 2020-21 will be $14,085,214. 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, 2020 are hereby reappropriated to this budget. 7 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 15 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 2020-21 budget, with anticipated fund revenues of $11,188,082 and project expenditures of $11,188,082 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 $21,387,313, and project expenditures of$21,387,313 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2020, and ending June 30, 2021, and the same is adopted by project. The Proprietary Capital Funds FY 2020-21 budget, consisting of Water and Sewer Utilities, Solid Waste, and Sportsplex, with anticipated fund revenues of $2,427,952, and project expenditures of $2,427,952 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2020, and ending June 30, 2021, and the same is adopted by project. The Solid Waste Renewal and Replacement Capital Fund FY 2020-21 budget, with anticipated sources of income of $2,368,764, and anticipated expenditures of $2,368,764 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2020, and ending June 30, 2021. The Sportsplex Renewal and Replacement Capital Fund FY 2020-21 budget, with anticipated sources of income of $1,645,852, and anticipated expenditures of $1,645,852 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2020, and ending June 30, 2021. The County Grant Projects Fund FY 2020-21 budget, with anticipated fund revenues of $658,901, and project expenditures of $658,901, is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2020, and ending June 30, 2021, 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, 2020, shall be reauthorized in the FY 2020-21 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 8 DocuSign Envelope ID:8DE9B5E5-C69D-4B5B-8F91-9984D8F6E6CD 16 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 being duly adopted this 161" day of June 2020. DocuSigned by: DocuSig d by: 7FR1R3Fcna7aanF F2164641CSE747E... Donna Baker, Clerk to the Board Penny Rich, Chair DocuSigned by: DocuSigned by: C R....., A I -. �,�., a.oAvga. I°. F7F6A9A(;78FF467 zzsaEEAQF3D.EARJ Renee Price, Vice-Chair Jamezetta Bedford DocuSignn�ed by: DocuSigned by: AR'2f17Q5C'RnFRdA� ®,n Mark Dorosin Sally Greene DocuSigned by: DocuSigned by: r A -G4fc E�o�.,, . Mark Marcoplos Earl McKee 9