HomeMy WebLinkAboutORD-2025-022- Approval of Fiscal Year 2025-26 Budget Ordinances and County Fee Schedule Attachment 2
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Fiscal Year 2025 =26
Budget Ordinance
Orange County , North Carolina
Be it ordained by the Board of Commissioners of Orange County
Section 1 . Budget Adoption
There is hereby adopted the following operating budget for Orange County for this fiscal
year beginning July 1 , 2025 and ending June 30 , 2026 , 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 $298 , 315 , 586 $665 , 729 $7 , 056 , 130 $ 306 , 037 , 445
Emergency Telephone $3651006 $ 0 $54 ) 056 $419 , 062
Fund
Employee Health and $ 15 , 724 , 204 $3 , 674 , 204 $ 0 $ 19 , 398 , 408
Dental Fund
Fire Districts Fund $ 1110171785 $ 0 $ 75 , 000 $ 11 , 092 , 785
Housing Choice $ 8 , 636 , 500 $0 $0 $ 8 , 636 , 500
Voucher Fund
Visitors Bureau Fund $2 , 8387666 $0 $482 , 444 $3 , 321 , 110
Solid Waste
Operations Enterprise $ 11 , 343 , 931 $ 0 $2 , 351 , 917 $ 13 , 695 , 848
Fund
Sportsplex Operations $ 5 , 720 , 578 $ 0 $0 $ 5 , 720 , 578
Enterprise Fund
Chapel Hill - Carrboro
City Schools District $29 , 557 , 658 $ 0 $0 $29 , 557 , 658
Tax Fund
Parks Capital Reserve $ 10 , 500 $0 $ 0 $ 10 , 500
Fund
OPC Retiree Health $ 18 , 000 $ 0 $0 $ 18 , 000
Fund
DSS Trust Fund $260 , 000 $0 $0 $260 , 000
Jail Inmate Trust Fund $ 315 , 000 $0 $0 $ 315 , 000
4- H Fund $ 34 , 200 $ 0 $3 , 306 $37 , 506
Debt Service Fund $ 753 , 825 $32 , 331 , 700 $ 1 , 672 , 832 $ 34 , 758 , 357
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Inspections Fund $ 1 , 349 , 341 $335 , 774 $ 0 $ 1 , 6853115
Community Giving $90 , 000 $0 $0 $90 , 000
Fund
Total $ 386 , 350 , 780 $ 371007 , 407 $ 11 , 6951685 $435 , 0531872
Section II , Appropriations
That for said fiscal year, there is hereby appropriated out the following :
Function Appropriation
General Fund
Community Services $ 16 , 8971564
General Government $ 13 , 5401083
Public Safety $4315921203
Human Services $ 55 , 5901648
Education $ 116 , 537 , 541
Support Services $ 18 , 002 , 857
Transfer to Other Fund $41 , 8763549
Total General Fund $306, 037, 445
Emergency Telephone System Fund
Public Safety $419 , 062
Total Emergency Telephone System Fund $419y062
Employee Health and Dental Fund
Support Services $ 19 , 398 , 408
Total Em /o ee Health and Dental Fund $ 19, 398, 408
Fire Districts
Cedar Grove $429 , 321
Greater Chapel Hill Fire Service District $ 312 , 077
Damascus $ 1551598
Efland $ 1 , 178 , 086
Eno $ 1 , 277 , 588
Little River $4661751
New Hoe $ 113941288
Orange Grove $ 1 , 144 , 337
Orange Rural $2 , 425 , 395
South Orange Fire Service District $ 834 , 673
Southern Triangle Fire Service District $420 , 868
White Cross $ 1 , 053 , 803
Total Fire Districts Fund $ 11, 092, 785
Housing Choice Voucher Fund
Human Services $ 8 , 636 , 500
Total Housing Choice Voucher Fund $8, 636, 500
Visitors Bureau Fund
Arts and Tourism $ 3 , 082 , 110
Transfer to Other Funds $239 , 000
Total Visitors Bureau Fund $3, 321, 110
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Solid Waste Operations Enterprise Fund
Community Services - Solid Waste/Landfill Operations $ 11 , 742 , 062
Transfer to Other Funds $ 1 , 953 , 786
Total Solid Waste Operations Enterprise Fund $13, 695, 848
S orts lex Operations Enterprise Fund
Community Services $4 , 468 , 240
Transfer to Other Funds $ 1 , 252 , 338
Total S orts lex Operations Enterprise Fund $5, 720, 578
CHCCS District Tax Fund
Education $29 , 557 , 658
Total CHCCS District Tax Fund $29, 557, 658
Parks Capital Reserve Fund
Community Services $ 10 , 500
Total Parks Capital Reserve Fund $ 10, 500
Oran e- Person -Chatham Retiree Health Fund
Support Services $ 18 , 000
Total Oran ge =Person -Chatham Retiree Health Fund $ 18, 000
DSS Trust Fund
Human Services $2603000
Total DSS Trust Fund $260, 000
Jail Inmate Trust Fund
Public Safety $315 , 000
Total Jail Inmate Trust Fund $315, 000
4 -H Fund
Community Services $37 , 506
Total 4-H Fund $37, 506
Debt Service Fund
Debt Service $34 , 758 , 357
Total Debt Service Fund $34, 758, 357
Inspections Fund
Community Services $ 1 , 685 , 115
Total Inspection Fund $ 1, 685, 115
Community Giving Fund
General Government $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 , 2025 and ending June 30 , 2026 , to meet the foregoing appropriations :
Function Appropriation
General Fund
Property Tax $212 , 852 , 374
Sales Tax $44 , 145 , 403
Licenses & Permits $242 , 000
intergovernmental $22 , 313 , 927
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Charges for Services $ 16 , 005 , 107
Investment Earnings $ 1 , 800 , 000
Miscellaneous $956 , 775
Transfers from Other Funds $6653729
Appropriated Fund Balance $7 , 056 , 130
Total General Fund $306, 037, 445
Emergency Telephone System Fund
Charges for Services $ 365 , 006
Appropriated Fund Balance $54 , 056
Total EmeTenqy Telephone System Fund $419s062
Employee Health and Dental Fund
General Government Revenue $ 15 , 724 , 204
From General Fund $ 316741204
Total Employee Health and Dental Fund $ 191398, 408
Fire Districts
Property Tax $ 11 , 000 , 685
Interest on Investments $ 171100
Appropriated Fund Balance $ 751000
Total Fire Districts Fund $ 11, 092, 785
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Housing Choice Voucher Fund
Intergovernmental $81628 , 000
Interest on Investments $ 8 , 500
Total Housing Choice Voucher Fund $8, 636, 500
Visitors Bureau Fund
Occupancy Tax $2 , 363 , 229
Sales & Fees $274 , 536
Intergovernmental $95 , 956 t
General Government Revenue $ 104 , 945
Appropriated Fund Balance $482 , 444
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Total Visitors Bureau Fund $3, 321, 110
Solid Waste Operations Enterprise Fund
Sales & Fees $ 1017057231
Intergovernmental $4401000
Miscellaneous $631700
Interest on Investments $ 135 , 000
Appropriated Fund Balance $21351 , 917
Total Solid Waste Operations Enterprise Fund $ 13, 695, 848
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S orts lex Operations Enterprise Fund
Charges for Services $ 5 , 720 , 578
Total S orts lex Operations Enterprise Fund $5, 720, 578
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Chapel Hill -Carrboro City Schools District Tax Fund
Property Tax $29 , 557 , 658
Total Chapel Hill- Carrboro City Schools District Tax Fund $29, 557, 658
Parks Capital Reserve Fund
Miscellaneous $ 10 , 500
Total Parks Capital Reserve Fund $ 10, 500
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Oran e= Person -Chatham ( OPC ) Retiree Health Fund
Interest on Investment $ 18 , 000
Total OPC Retiree Health Fund $18, 000
DSS Trust Fund
General Government Revenue $260 , 000
Total DSS Trust Fund $260, 000
Jail Inmate Trust Fund
Miscellaneous $ 315 , 000
Total Jail Inmate Trust Fund $315, 000
4=H Fund
General Government Revenue $ 19 , 200
Charges for Services $ 15 , 000
Appropriated Fund Balance $3 , 306
Total 4-H Fund $37y506
Debt Service Fund
General Government Revenue $410 , 816
Intergovernmental Revenue $ 343 , 009
From General Fund $32 , 331 , 700
Appropriated Fund Balance $ 1 , 672 , 832
Total Debt Service Fund $34, 758, 357
Inspections Fund
Charges for Services $ 1 , 349 , 341
From General Fund $ 335 , 774
Total Inspections Fund $ 1, 685, 115
Community Giving Fund
Donations $90 , 000
Total Community Giving Fund $g0, 000
Section IV, Tax Rate Levy
There is hereby levied for the fiscal year 2025-26 a general county-wide tax rate of 65 . 59
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 . 54
Greater Chapel Hill Fire Service District 11 . 50
Damascus 10 . 20
Efland 8 . 38
Eno 8 . 71
Little River 5 . 35
New Hope 12 . 50
Orange Grove 7 . 00
Orange Rural 9 . 21
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South Orange Fire Service District 8 . 17
Southern Triangle Fire Service District 10 . 20
White Cross 14 . 00
Chapel Hill - Carrboro City School District 14 . 79
Section V. General Fund Appropriations for Local School Districts
The following FY 2025-26 General Fund Appropriations for Chapel Hill -Carrboro
City Schools and Orange County Schools are approved :
a ) Current Expense appropriation for local school districts totals $ 111 , 328 , 011 and
equates to a per pupil allocation of $5 , 877 .
1 ) The Current Expense appropriation to the Chapel Hill -Carrboro City
Schools is $64 , 752 , 786 ,
2 ) The Current Expense appropriation to the Orange County Schools is
$46 , 575 , 225 .
b) School Related Debt Service for local school districts totals $20 , 840 , 155 ,
c) Additional County funding for local school districts totals $ 7 , 782 , 006
• School Resource Officers and School Health Nurses Contracts - total
appropriation of $4 , 124 , 806 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 .
• Pay-as -you -go Funding — total pay-as-you -go funding of $ 3 , 621 , 200 to cover
recurring capital funding at both school districts and planning and design
funds for bond projects .
• Enrollment Projections — total funding of $36 , 000 to contract with Carolina
Demography to provide enrollment projects for both districts . This is utilized in
the annual SAPFO process and is used to guide capital planning .
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 . 1
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Section VII . Board of Commissioners ' Compensation
The Board of County Commissioners authorizes that :
• For fiscal year 2025-26 , the approved budget includes a 2 % wage increase and
Merit Pay .
• The salaries for the positions of Chair, Vice-Chair and Commissioner, including the
2 % wage increase are $31 , 161 , $25 , 975 and $24 , 995 respectively .
• 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
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eligible for this coverage under the insurance contracts and other contracts
affecting these benefits .
• Merit Pay for County Commissioners is received as a one-time bonus each year
and payable in December.
• 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
2025 -26 , the approved budget continues the County contribution of $ 102
per pay period .
• Commissioners are eligible for car, phone and internet allowances at $200 , $ 85
and $75 per month respectively .
Section VIII . 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 .
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The Board of Commissioners hereby approves the following financial policies :
• 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 15rn
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 2025-26) 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 I
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 .
• The Governmental Accounting Standards Board (GASB ) established GASB
Statement Number 87 for Leases and GASB 96 for Subscription - Based
Information Technology Arrangements (SBITAs) . The purpose of these two
statements are to provide uniform accounting and financial reporting on
government entities ' financial statements .
• To effectively comply with GASB 87 and 96 , the County will establish a
capitalization threshold for Leases and SBITAs of $ 50 , 000 or higher . Leases and
SBITAs at $ 50 , 000 and higher will be reported on the County ' s financial ?
statements to meet the GASB requirements .
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Section IX. 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 2025 -26 will be
$ 18 , 045 , 547 and projected expenses for claims and administration for fiscal year 2025-26
will be $ 18 , 045 , 547
Section X. Other Post Employment Benefits Fund
Orange County , North Carolina
Other Post- Employment Benefits (OPEB) Investment and Funding Policy
• Each fiscal year the County funds its OPEB benefits coming due to current retires on
a pay-as—you -go ( PAYGO ) basis from the Health and Dental Fund .
• The County recognizes that by setting additional funds from the PAYGO amounts
now to pay future benefits , the County can pay a portion of those future benefits
from investment earnings on those funds .
• The Finance Officer will regularly evaluate the appropriate allocation of such OPEB
investments between Equities , Long -term Bonds and Shorter-term investments and
make adjustments as necessary .
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 , 2025 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 .
a . The County Capital Projects Fund FY 2025-26 budget , with anticipated fund
revenues of $38 , 035 , 068 and project expenditures of $ 38 , 035 , 068 is hereby
adopted in accordance with G . S . 159 by Orange County for the fiscal year
beginning July 1 , 2025 , and ending June 30 , 2026 , and the same is adopted by
project .
b . The Proprietary Capital Funds FY 2025-26 budget , consisting of Water and Sewer
Utilities , Solid Waste , and Sportsplex , with anticipated fund revenues of
$3 , 744 , 294 , and project expenditures of $3 , 744 , 294 is hereby adopted in
accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 ,
2025 , and ending June 30 , 2026 , and the same is adopted by project .
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i . The Solid Waste Renewal and Replacement Capital Fund FY 2025 -26 budget ,
with anticipated sources of income of $3 , 274 , 294 , and anticipated
expenditures of $ 3 , 274 , 294 is hereby adopted in accordance with G . S . 159 by
Orange County for the fiscal year beginning July 1 , 2025 , and ending June 30 ,
2026 .
ii . The Sportsplex Renewal and Replacement Capital Fund FY 2025-26 budget ,
with anticipated sources of income of $470 , 000 , and anticipated expenditures
of $470 , 000 is hereby adopted in accordance with G . S . 159 by Orange County
for the fiscal year beginning July 1 , 2025 , and ending June 30 , 2026 .
c . The School Capital Projects Fund FY 2025-26 budget , with anticipated fund
revenues of $33 , 543 , 419 , and project expenditures of $ 33 . 543 , 419 is hereby
adopted in accordance with G . S . 159 by Orange County for the fiscal year
beginning July 1 , 2025 , and ending June 30 , 2026 , and the same is adopted by
project .
Revenues
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Function Appropriation
Article 46 Sales Tax Proceeds $311951999
Debt Financing $ 34 , 602 , 947
Debt Financing - Article 46 Sales Tax $ 120 , 000
Debt Financing - Bond Proceeds $ 11 , 4007000
Debt Financing - School Improvements $ 131518 , 312
Debt Financing - Solid Waste $21269 , 432
Debt Financing - S orts lex $400 , 000 j
Lottery Proceeds $ 1 , 807 , 908
Partner Funding - County Capital $ 9 , 000 3
Register of Deeds Fees $ 80 , 000
Solid Waste Funds $ 1 , 004 , 862
S orts lex Funds $70 , 000
Transfer from Cardinal Reserve $ 11823 , 121
Transfer from General Fund $ 5 , 0211200
Total Capital Funds $ 75, 322, 781
Appropriations
Function Appropriation
Count
County Assets and Community Centers $ 351588 , 113
Information Technology $ 1 , 133 , 000
Parks , Open Space , and Trail Development $415 , 000
Public Safety $8981955
County Total $389035 , 068
Proprietary
Solid Waste $ 3 , 2741294
S orts lex $470 , 000
Proprietary Total $ 3 , 744, 294
School
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Chapel Hill -Carrboro City Schools $22 , 3112077
Orange County Schools $ 10 , 732 , 342
Project Management $500 , 000
School Total $ 33 , 543 , 419
Total Capital Funds $75, 322, 781
The County Grant Projects Fund FY 2025-26 budget , with anticipated fund revenues of
$283 , 500 , and project expenditures of $283 , 500 , is hereby adopted in accordance with
G . S . 159 by Orange County for the fiscal year beginning July 1 , 2025 , and ending June
30 , 2026 , and the same is adopted by project .
Revenues
Function Appropriation
Intergovernmental $ 183 , 500
Donations $ 100 , 000
Total Grants Fund $283, 500
Appropriations
Function Appropriation
Master Aging Plan ( Department on Aging ) $ 100 , 000
Local Reentry Council Grant ( Criminal Justice $ 150 , 000
Resource Department)
Drug Treatment Court ( Criminal Justice Resource $ 33 , 500
Department)
Total Grants Fund $283, 500
The Article 46 Sales Tax Fund FY 2025-26 budget , with anticipated fund revenues of
$ 6 , 391 , 998 and project expenditures of $6 , 391 , 998 , is hereby adopted in accordance with
G . S . 159 by Orange County for the fiscal year beginning July 1 , 2025 , and ending June
30 , 2026 , and the same is adopted by project .
Revenues
Function Appropriation
Sales Tax $6 , 391 , 998
Total Article 46 Fund $6, 391, 998
Appropriations
Function Appropriation
Transfer to School Capital Fund $3 , 195 , 999
Economic Development $31195 , 999
Total Article 46 Fund $6, 391, 998
The Community Development Fund FY 2025-26 budget , with anticipated fund revenues
of $ 1 , 580 , 263 and project expenditures of $ 1 , 580 , 263 , is hereby adopted in accordance
with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2025 , and ending
June 30 , 2026 , and the same is adopted by project .
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Revenues
Function Appropriation
Intergovernmental $ 1 , 053 , 286
Transfer from General Fund $ 513 , 671
Program Income $ 13 , 306
Total Community Development Fund $ 115801263
Appropriations
Function Appropriation
Human Services $ 115801263
Total Community Development Fund $ 15580, 263
The Opioid Settlement Fund FY 2025 -26 budget , with anticipated fund revenues of
$ 1 , 019 , 496 and project expenditures of $ 1 , 019 , 496 , is hereby adopted in accordance
with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2025 , and ending
June 30 , 2026 , and the same is adopted by project .
Revenues
Function Appropriation
Intergovernmental $ 1 , 019 , 496
Total Community Development Fund $ 1, 019, 496
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Appropriations
Function Appropriation
Lantern Project $201 , 747
NC FIT $74 , 724
Naloxone Distribution $251000
Post-Overdose Response Team $338 , 350
Harm Reduction Coordinator $ 110 , 861
CJRD Clinical Coordinator $ 1081191
Unallocated $ 160 , 623
Total Opioid Settlement Fund $ 1, 019, 496
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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 , 2025 , shall be reauthorized in the FY 2025-26 budget .
Section XIV , Contractual Obligations , Settlement, and Disposal of Property
The County Manager is hereby authorized to approve contracts and execute contractual
documents and dispose of property under the following conditions :
a . The Manager may approve and 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 , 0004
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b . The Manager may approve and 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
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 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 .
f. 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 .
g . 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 .
h . The County Manager is authorized to accept personal property donations to the
County valued at $ 10 , 000 or less without requiring Board of Commissioners approval .
Donations exceeding this threshold shall be reviewed and approved by the Board .
i . The Manager may approve and execute the settlement of lawsuits , claims , and legal
disputes having a dollar value that does not exceed $25 , 000 . The Manager may , with
concurrence of the County Attorney , approve and execute the settlement of lawsuits ,
claims , and legal disputes having a dollar value between $25 , 000 and $ 100 , 000 . If the
County Attorney does not concur with any settlement the County Attorney and County
Manager shall consult with the Board of Commissioners on such settlements .
Regardless of the preceding delegation of authority , the Board of Commissioners
reserves unto itself the exclusive authority to settle any action having a dollar value in
excess of $ 100 , 000 .
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Section XV. Micro - purchase Threshold
a . In accordance with 2 C . F . R . § 200 . 320 ( a ) ( 1 ) ( iv) and the applicable provisions of North
Carolina law , the County hereby self-certifies the following micro- purchase thresholds ,
each of which is a " higher threshold consistent with State law" under 2 C . F . R . §
200 . 320 ( a) ( 1 ) ( iv) ( C ) for the reasons set forth in the recitals to this resolution :
1 . $ 30 , 000 , for the purchase of " apparatus , supplies , materials , or equipment" ;
and
2 . $30 , 000 , for the purchase of " construction or repair work" ; and
3 . $ 50 , 000 , for the purchase of services not subject to competitive bidding under
North Carolina law ; and
4 . $ 50 , 000 , for the purchase of services subject to the qualifications-based
selection process in the Mini - Brooks Act ; provided that such threshold shall apply
to a contract only if the County has exercised an exemption to the Mini - Brooks Act ,
in writing , for a particular project pursuant to G . S . 143-64 . 32 . If the exemption is
not authorized , the micro- purchase threshold shall be $ 0 .
b . The self-certification made herein shall be effective as of the date hereof and shall be
applicable until June 30 , 2026 .
c . In the event that the County receives funding from a federal grantor agency that adopts
a threshold more restrictive than those contained herein , the County shall comply with the
more restrictive threshold when expending such funds .
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d . The County shall maintain documentation to be made available to a Federal awarding
agency , any pass -through entity , and auditors in accordance with 2 C . F . R . § 200m334w
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e . The Chief Financial Officer of the County is hereby authorized to revise the Purchasing
Policy of the Unit to reflect the increased micro- purchase thresholds specified herein as
necessary , and to take all such actions to carry into effect the purpose and intent of the
foregoing resolution ,
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