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HomeMy WebLinkAboutORD-2021-017 Fiscal Year 2021-22 Budget Ordinance DocuSign Envelope ID: E8OC464B-OBE4-4DBO-B8C7-FB41 BD1 D5AO6 ORD-2021-017 Attachment 2 Fiscal Year 2021-22 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, 2021 and ending June 30, 2022, 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 $238,719,673 $74,504 $1,968,184 $240,762,361 Emergency Telephone Fund $759,757 $0 $0 $759,757 Fire Districts Fund $7,012,735 $0 $230,000 $7,242,735 Section 8 (Housing) Fund $4,406,504 $0 $95,080 $4,501,584 Community Development Fund $608,295 $339,761 $0 $948,056 Visitors Bureau Fund $1,432,667 $0 $0 $1,432,667 Solid Waste Operations Enterprise Fund $11,087,397 $0 $603,353 $11,690,750 Sportsplex Operations Enterprise Fund $3,690,656 $0 $0 $3,690,656 Community Spay/Neuter Fund $62,350 $0 $9,000 $71,350 Article 46 Sales Tax Fund $4,040,576 $0 $0 $4,040,576 Chapel Hill-Carrboro City Schools District Tax Fund $24,957,420 $0 $0 $24,957,420 Parks Capital Reserve Fund $10,500 $0 $0 $10,500 OPC Retiree Health Fund $4,500 $0 $0 $4,500 No Fault Well Repair Fund $20,000 $0 $0 $20,000 DSS Trust Fund $260,000 $0 $0 $260,000 Communications Towers Trust Fund $15,000 $0 $0 $15,000 Jail Inmate Trust Fund $315,000 $0 $0 $315,000 OPEB Trust Fund $55,000 $0 $0 $55,000 Community Giving Fund $90,000 $0 $0 $90,000 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 Section II. Appropriations That for said fiscal year, there is hereby appropriated out the following: Function Appropriation General Fund Community Services $13,621,295 General Government $10,277,361 Public Safety $28,528,552 Human Services $40,547,146 Education $93,834,876 Support Services $12,881,850 Debt Service $40,027,279 Transfers to Other Funds $1,044,002 Total General Fund $240,762,361 Emergency Telephone System Fund Public Safety $759,757 Total Emergency Telephone System Fund $759,757 Fire Districts Cedar Grove $277,439 Greater Chapel Hill Fire Service District $276,009 Damascus $119,002 Efland $642,786 Eno $856,115 Little River $432,019 New Hoe $808,308 Orange Grove $688,002 Orange Rural $1,631,443 South Orange Fire Service District $598,714 Southern Triangle Fire Service District $280,398 White Cross $632,500 Total Fire Districts Fund $7,242,735 Section S(Housing)Fund Human Services $4,501,584 Total Section 8 Fund $4,501,584 Community Development Fund(Housing Rehabilitation Initiative Human Services $40,000 Total Community Development Fund(Housing Rehabilitation Initiative $40,000 Community Development Fund(Housing Displacement Program) Human Services $175,000 Total Community Development Fund(Housing Displacement Program) $175,000 Community Development Fund HOME Program) Human Services $477,267 Total Community Development Fund HOME Program) $477,267 Community Development Fund Homelessness Partnership Program) General Government $255,789 Total Community Development Fund Homelessness Program) $255,789 Total Community Development Fund Programs $948,056 Visitors Bureau Fund General Government $273,929 Community Services $1,158,738 Total Visitors Bureau Fund $1,432,667 Solid Waste Operations Enterprise Fund Community Services-Solid Waste/Landfill Operations $10,223,659 Transfer to Other Funds $1,467,091 Total Solid Waste Operations Enterprise Fund $11,690,750 SportsPlex Operations Enterprise Fund 2 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 Community Services—S ortsplex Operations $2,976,309 Transfer to Other Funds $714,347 Total S ortsplex Operations Enterprise Fund $3,690,656 Community Spay/Neuter Fund Community Services $71,350 Total Community Spay/Neuter Fund $71,350 Article 46 Sales Tax Fund Community Services $4,040,576 Total Article 46 Sales Tax Fund $4,040,576 Parks Capital Reserve Fund Community Services $10,500 Total Parks Capital Reserve Fund $10,500 Oran e-Person-Chatham(OPC)Retiree Health Fund Support Services $4,500 Total OPC Retiree Health Fund $4,500 No Fault Well Repair Fund Community Services $20,000 Total No Fault Well Repair Fund $20,000 DSS Trust Fund Human Services $260,000 Total DSS Trust Fund $260,000 Communication Towers Trust Fund Community Services $15,000 Total Communication Towers Trust Fund $15,000 Jail Inmate Trust Fund Public Safety $315,000 Total Jail Inmate Trust Fund $315,000 OPEB Trust Fund Support Services $55,000 Total OPEB Trust Fund $55,000 Community Giving Fund Community Services $90,000 Total Community Giving Fund $90,000 Section III. Revenues The following fund revenues are estimated to be available during the fiscal year beginning July 1, 2021 and ending June 30, 2022, to meet the foregoing appropriations: Function Appropriation General Fund Property Tax $177,661,825 Sales Tax $26,702,047 Licenses&Permits $274,550 Intergovernmental $18,226,773 Charges for Services $12,478,132 Investment Earnings $10,000 Miscellaneous $3,366,346 Transfers from Other Funds $74,504 Appropriated Fund Balance $1,968,184 Total General Fund $240,762,361 Emergency Telephone System Fund Charges for Services $759,757 Total Emergency Telephone System Fund $759,757 Fire Districts Property Tax $7,011,750 Investment Earnings $985 3 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 Appropriated Fund Balance $230,000 Total Fire Districts Fund $7,242,735 Section 8(Housing)Fund Intergovernmental and General Government $4,406,504 Appropriated Fund Balance $95,080 Total Section 8 Fund $4,501,584 Community Development Fund(Housing Rehabilitation Initiative From General Fund $40,000 Total Community Development Fund(Housing Rehabilitation Initiative $40,000 Community Development Fund(Housing Displacement Program) From General Fund $175,000 Total Community Development Fund(Housing Displacement Program) $175,000 Community Development Fund HOME Program) Intergovernmental $430,726 Program Income $13,306 From General Fund $33,235 Total Community Development Fund HOME Program) $477,267 Community Development Fund Homelessness Partnership Program) Intergovernmental and General Government $164,263 From General Fund $91,526 Total Community Development Fund Homelessness Partnership Program) $255,789 Total Community Development Fund Programs $948,056 Visitors Bureau Fund Occupancy Tax $1,131,101 Sales&Fees $64,640 Intergovernmental $236,926 Total Visitors Bureau Fund $1,432,667 Solid Waste Operations Enterprise Fund Sales&Fees $10,604,653 Intergovernmental $258,500 Miscellaneous $66,244 Licenses&Permits $143,000 Interest on Investments $15,000 Appropriated Reserves $603,353 Total Solid Waste Operations Enterprise Fund $11,690,750 S orts lex Operations Enterprise Fund Charges for Services $3,690,656 Total S orts lex Operations Enterprise Fund $3,690y656 Community Spay/Neuter Fund Animal Tax $27,000 Intergovernmental $25,000 Miscellaneous $10,350 Appropriated Fund Balance $9,000 Total Community Spay/Neuter Fund $71,350 Article 46 Sales Tax Fund Sales Tax Proceeds $4,040,576 Total Article 46 Sales Tax Fund $4,040,576 Parks Capital Reserve Fund General Government Revenue $10,500 Total Parks Capital Reserve Fund $10,500 Orange-Person-Chatham(OPC)Retiree Health Fund General Governemnt Revenue $4,500 4 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5AO6 Total OPC Retiree Health Fund $4,500 No Fault Well Repair Fund Charges for Services $20,000 Total No Fault Well Repair Fund $20,000 DSS Trust Fund General Government Revenue $260,000 Total DSS Trust Fund $260,000 Communication Towers Trust Fund Charges for Services $15,000 Total Communication Towers Trust Fund $15,000 Jail Inmate Trust Fund Miscellaneous $315,000 Total Jail Inmate Trust Fund $315,000 OPEB Trust Fund General Government Revenue $55,000 Total OPEB Trust Fund $55,000 Community Giving Fund Donations $90,000 Total Community Giving Fund $90,000 Section IV. Tax Rate Levy There is hereby levied for the fiscal year 2021-22 a general county-wide tax rate of 81.87 cents per $100 of assessed valuation. This rate shall be levied in the General Fund. Special district tax rates are levied as follows: Cedar Grove 7.63 Greater Chapel Hill Fire Service District 13.87 Damascus 10.80 Efland 7.28 Eno 8.98 Little River 6.39 New Hope 10.12 Orange Grove 6.27 Orange Rural 9.49 South Orange Fire Service District 9.09 Southern Triangle Fire Service District 10.80 White Cross 12.34 Chapel Hill-Carrboro City School District 18.30 Section V. General Fund Appropriations for Local School Districts The following FY 2021-22 General Fund Appropriations for Chapel Hill-Carrboro City Schools and Orange County Schools are approved: a) Current Expense appropriation for local school districts totals $89,353,187, and equates to a per pupil allocation of$4,367. 1) The Current Expense appropriation to the Chapel Hill-Carrboro City Schools is $53,936,817. 2) The Current Expense appropriation to the Orange County Schools is $35,416,370. 5 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 b) School Related Debt Service for local school districts totals $23,738,246. c) Additional County funding for local school districts totals $3,629,597 • 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. 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 2021-22, the approved budget does not include a wage increase, but does include the resumption of the Merit Pay Program. • 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 2021-22, the approved budget continues the 6 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 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, 2021, 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 loth 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. 7 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 • Whereas, the County intends to undertake Capital Projects as approved in Year 1 (FY 2021-22) 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 2021-22 will be $12,336,336, and projected expenses for claims and administration for fiscal year 2021-22 will be $12,336,336. Section XI. Custodial Funds Custodial Funds are used to report any fiduciary activities not reported in Investment Trust or Private-Purpose Trust Funds. In North Carolina, examples of Custodial Funds are the Jail Inmate Fund, and the property taxes collected by the County on behalf of a municipality (the Chapel Hill-Carrboro City Schools District Tax Fund). Section XII. Encumbrances Operating funds encumbered by the County as of June 30, 2021 are hereby reappropriated to this budget. Section XIII. 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. 8 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 The County Capital Projects Fund FY 2021-22 budget, with anticipated fund revenues of $18,518,992 and project expenditures of $18,518,992 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022, and the same is adopted by project. The School Capital Projects Fund FY 2021-22 budget, with anticipated fund revenues of $27,504,864, and project expenditures of$27,504,864 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022, and the same is adopted by project. The Proprietary Capital Funds FY 2021-22 budget, consisting of Water and Sewer Utilities, Solid Waste, and Sportsplex, with anticipated fund revenues of $4,891,311, and project expenditures of $4,891,311 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022, and the same is adopted by project. The Solid Waste Renewal and Replacement Capital Fund FY 2021-22 budget, with anticipated sources of income of $4,247,398, and anticipated expenditures of $4,247,398 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022. The Sportsplex Renewal and Replacement Capital Fund FY 2021-22 budget, with anticipated sources of income of $1,119,347, and anticipated expenditures of $1,119,347 is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022. The County Grant Projects Fund FY 2021-22 budget, with anticipated fund revenues of $552,076, and project expenditures of $552,076, is hereby adopted in accordance with G.S. 159 by Orange County for the fiscal year beginning July 1, 2021, and ending June 30, 2022, 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, 2021, shall be reauthorized in the FY 2021-22 budget. Section XIV. Contractual Obligations and Disposal of Property The County Manager is hereby authorized to execute contractual documents and dispose of property under the following conditions: a. 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. b. 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 $90,000. c. 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 9 DocuSign Envelope ID: E80C464B-OBE4-4DBO-B8C7-FB41 BD1 D5A06 the Board of County Commissioners in the current year budget. This section does not apply to projects in which the Board must approve and award a bid. d. 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. e. The Manager may sign intergovernmental service agreements in amounts under $90,000. f. 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. g. Upon the Manager's determination that certain property is surplus the Manager may dispose of County personal property consisting of one item or a group of similar items having a value of less than $30,000. In disposing of the property the Manager may utilize any lawful method of disposal including and not limited to private or public sale, exchange, auction, etc. The Manager shall seek fair market value for the property. Consideration may consist of items and things other than currency. The Manager shall keep a record of all property sold under this section and that record shall generally describe the property sold or exchanged, to whom it was sold, or with whom exchanged, and the amount of money or other consideration received for each sale or exchange. h. The Manager is authorized to approve and execute leases of County property for a term not exceeding one year. Such leases of County property may not be extended beyond one year except by action of the Board of Commissioners. This budget being duly adopted this 15t" day of June 2021. DocuSigned by: DocuSigned by: A-. DoecBaozsc1za11.. Laura Jensen, Clerk to the Board Renee Price, Chair DocuSigned by: �ar�t�jt }a t°�t-*4 Jamezetta Bedford, Vice-Chair Mark Dorosin DocuSigned by: DocuSigned by: - D38CEOC7366E4DD... Amy Fowler Sally Greene DocuSigned by: E e ou , w B 32F429E8C841406... Jean Hamilton Earl McKee 10