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HomeMy WebLinkAboutORD-2026-014-Fiscal Year 2026-27 Budget Ordinance Orange County, North Carolina Attachment 2 0RD - 202 & 014f (0 .A) ln1l (01Q(0 Fiscal Year 2026 =27 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 , 2026 and ending June 30 , 2027 , the same being adopted by fund and activity , within each fund , according to the following summary : Fund Current Interfund Fund Balance Total Revenue Transfer Appropriated Appropriation General Fund $3191754 , 250 $242 , 941 $7 , 068 , 892 $ 327 , 066 , 083 Emergency $433 , 577 $ 0 $0 $433 , 577 Telephone Fund Employee Health $ 16 , 874 , 504 $4 , 531 , 640 $ 0 $21 , 406 , 144 and Dental Fund Fire Districts Fund $ 12 , 162 , 693 $0 $0 $ 12 , 162 , 693 Housing Choice $9 , 0411000 $0 $ 0 $9 , 041 , 000 Voucher Fund Visitors Bureau Fund $2 , 643 , 471 $0 $0 $2 , 643 , 471 Solid Waste Operations $ 11 , 628 , 899 $ 0 $ 1 , 682 , 392 $ 13 , 311 , 291 Enterprise Fund Sportsplex Operations $ 5 , 952 , 738 $ 0 $ 0 $5 , 952 , 738 Enterprise Fund Chapel Hill - Carrboro City Schools District $ 30 , 149 , 797 $0 $ 0 $ 30 , 149 , 797 Tax Fund Parks Capital $ 10 , 500 $0 $0 $ 10 , 500 Reserve Fund OPC Retiree Health $25 , 000 $0 $ 0 $25 , 000 Fund DSS Trust Fund $260 , 000 $0 $0 $260 , 000 Jail Inmate Trust $ 315 , 000 $0 $ 0 $315 , 000 Fund F 4- H Fund $ 30 , 700 $0 $5 , 000 $351700 Debt Service Fund $ 371 , 091 . $40 , 494 , 842 $25 , 208 $40 , 891 , 141 Inspections Fund $ 176161351 $ 0 $ 166 , 925 $ 1 , 783 , 276 ORD - 2026- 014 Community Giving $90 , 000 $0 $ 0 $90 , 000 Fund Total $4119359 , 571 $45 , 269 , 423 $ 8 , 948 , 417 $465 , 677 , 411 Section II . Appropriations That for said fiscal year , there is hereby appropriated out the following : Function Appropriation General Fund Community Services $ 17 , 345 , 343 General Government $ 13 , 8101456 Public Safety $451161 , 826 Human Services $ 56 , 026 , 589 Education $ 121 , 654 , 739 Support Services $ 19 , 846 , 264 Transfer to Other Fund $ 53 , 220 , 866 Total General Fund $ 327 , 066 , 083 Emergency Tele hone System Fund Public Safety $4331577 Total Emergency Telephone System Fund $ 433 , 577 Employee Health and Dental Fund Support Services $21 , 406 , 144 Total Employee Health and Dental Fund $ 21 , 406 , 144 Fire Districts Cedar Grove $457 , 659 Greater Chapel Hill Fire Service District $ 331 , 044 Damascus $ 186 , 016 Efland $ 1 , 2521447 Eno $ 17655 , 722 Little River/Caldwell $ 5901129 New Hoe $ 114661343 Orange Grove $ 1 , 134 , 224 Orange Rural $2 , 565 , 864 South Orange Fire Service District $ 8911351 Southern Triangle Fire Service District $5081197 White Cross $ 1 , 123 , 697 Total Fire Districts Fund $ 12 , 162 , 693 Housing Choice Voucher Fund Human Services $9 , 041 , 000 Total Housing Choice Voucher Fund $ 9 , 0415000 Visitors Bureau Fund Arts and Tourism $2 , 4931471 Transfer to Other Funds $ 150 , 000 Total Visitors Bureau Fund $ 2 , 643 ,471 Solid Waste Operations Enterprise Fund Community Services - Solid Waste/Landfill Operations $ 13 , 311 , 291 2 ORD - 202 & 014 Total Solid Waste Operations Enterprise Fund $ 139311 , 291 S orts lex Operations Enterprise Fund Community Services $5 , 752 , 738 Transfer to Other Funds $200 , 000 Total S orts lex Operations Enterprise Fund $ 5 , 9521738 CHCCS District Tax Fund Education $30 , 149 , 797 Total CHCCS District Tax Fund $ 302149 , 797 Parks Capital Reserve Fund Community Services $ 10 , 500 Total Parks Capital Reserve Fund $10,1500 Oran e=Person -Chatham Retiree Health Fund Support Services $25 , 000 Total Orange-Person- Chatham Retiree Health Fund $255000 DSS Trust Fund Human Services $260 , 000 Total DSS Trust Fund $ 2603000 Jail Inmate Trust Fund Public Safety $ 3151000 Total Jail Inmate Trust Fund $ 3153000 4= H Fund Community Services $35 , 700 Total 4=H Fund $ 359700 Debt Service Fund Debt Service $40 , 891 , 141 Total Debt Service Fund $40 , 891 , 141 Inspections Fund Community Services $ 1 , 7831276 Total Inspection Fund $ 1 , 7835276 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 , 2026 and ending June 30 , 2027 , to meet the foregoing appropriations : Function Appropriation General Fund Property Tax $231 , 885 , 287 Sales Tax $45 , 346 , 787 Licenses & Permits $2125000 Intergovernmental $23 , 145 , 082 Charges for Services $ 15 , 971 , 934 Investment Earnings $ 1 , 800 , 000 Miscellaneous $ 1 , 393 , 160 3 ORD- 2026 - 014 Transfers from Other Funds $242 , 941 Appropriated Fund Balance $7 , 068 , 892 Total General Fund $327, 066, 083 Emergency Telephone System Fund Charges for Services $4331577 Total EmeTency Telephone System Fund $433, 577 Employee Health and Dental Fund General Government Revenue $ 16 , 874 , 504 From General Fund $4 , 5311640 Total Employee Health and Dental Fund $21, 406, 144 Fire Districts Property Tax $ 12 , 145 , 593 Interest on Investments $ 17 , 100 Total Fire Districts Fund $ 12, 162, 693 Housing Choice Voucher Fund Intergovernmental $ 9 , 026 , 000 Interest on Investments $ 15 , 000 Total Housing Choice Voucher Fund $9, 041, 000 Visitors Bureau Fund Occupancy Tax $2 , 332 , 982 Sales & Fees $47 , 280 Intergovernmental $961897 General Government Revenue $ 166 , 312 Total Visitors Bureau Fund $2, 643, 471 Solid Waste Operations Enterprise Fund Sales & Fees $ 10 , 970 , 659 Intergovernmental $4591640 Miscellaneous $631600 Interest on Investments $ 135 , 000 Appropriated Fund Balance $ 116821392 Total Solid Waste Operations Enterprise Fund $ 13, 3119291 S orts lex Operations Enterprise Fund Charges for Services $ 5 , 952 , 738 Total S orts lex Operations Enterprise Fund $5, 9521738 i Chapel Hill -Carrboro City Schools District Tax Fund � Property Tax $30 , 149 , 797 Total Chapel Hill- Carrboro City Schools District Tax Fund $30, 149, 797 Parks Capital Reserve Fund Miscellaneous $ 10 , 500 Total Parks Capital Reserve Fund $ 10, 500 Orange - Person -Chatham ( OPC ) Retiree Health Fund Interest on Investment $251000 Total OPC Retiree Health Fund $255000 DSS Trust Fund General Government Revenue $2601000 Total DSS Trust Fund $260, 000 4 I ORD- 202 & 014 Jail Inmate Trust Fund Miscellaneous $315 , 000 Total Jail Inmate Trust Fund $315.1000 4= H Fund General Government Revenue $ 15 , 700 Charges for Services $ 15 , 000 Appropriated Fund Balance $ 5 , 000 Total 4-H Fund $35, 700 Debt Service Fund Intergovernmental Revenue $371 , 091 From General Fund $40 , 494 , 842 Appropriated Fund Balance $25 , 208 Total Debt Service Fund $40, 891, 141 Inspections Fund Charges for Services $ 1 , 616 , 351 Appropriated Fund Balance $ 166 , 925 Total Inspections Fund $ 1, 783, 276 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 202&27 a general county-wide tax rate of 68 . 05 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 11 . 50 Efland 838 Eno 10 . 71 Little River 6 . 35 New Hope 12 . 50 Orange Grove 7 . 00 Orange Rural 9 . 21 South Orange Fire Service District 8 17 Southern Triangle Fire Service District 11 . 50 White Cross 14 . 00 5 ORD- 2026 - 014 Chapel Hill - Carrboro City School District I 14 . 79 Section V. General Fund Appropriations for Local School Districts The following FY 2026 -27 General Fund Appropriations for Chapel Hill -Carrboro City Schools and Orange County Schools are approved : a ) Current Expense appropriation for local school districts totals $ 116 , 314 , 680 and equates to a per pupil allocation of $6 , 290 , 1 ) The Current Expense appropriation to the Chapel Hill - Carrboro City Schools is $67 , 560 , 890 . 2 ) The Current Expense appropriation to the Orange County Schools is $48 , 753 , 7900 b) School Related Debt Service for local school districts totals $23 , 297 , 056 , c) Additional County funding for local school districts totals $ 10 , 968 , 174 • School Resource Officers and School Health Nurses Contracts - total appropriation of $4 , 248 , 550 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 $6 , 683 , 624 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 I 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 , E trades , occupations or professions which the County is entitled to tax . Section VII . Board of Commissioners' Compensation The Board of County Commissioners authorizes that : • For fiscal year 2026-27 , 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 , 784 , $ 26 , 495 and $25 , 495 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 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 . 6 ORD - 202 & 014 • 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 2026-27 , the approved budget continues the County contribution of $ 104 per pay period . • Commissioners are eligible for car, phone and internet allowances at $200 , $85 and $75 per month respectively . Car Allowance covers all in- county travel for commissioners . Commissioners may be reimbursed for out-of-county travel according to the Orange County Travel Policy . Reduction in Force — To avoid tax increases , the Manager recommends that the Orange County Board of Commissioners declare that a reduction in force is necessary that will result in the deletion of one position . Section Vill . 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 7 0RD - 2026 -014 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 initiate measures to recoup sales tax proceeds on school capital projects through the conveyance of school property to the County , with the disposition of such property determined in accordance with applicable agreements and County policy . • The County will ensure that all monthly general ledger postings occur by the 10th work day of each month . • The County will ensure that monthly financial reports are available by the 15th work day of each month . • The County will not issue debt for a project until a bid award date and construction start date is established . • Whereas , it is a best practice for governments to account for capital assets separate from their operating funds , and ; Whereas , enterprise funds generally establish Renewal and Replacement Capital Funds to account for the acquisition of capital assets ; Therefore , a . The Solid Waste Renewal and Replacement Capital Fund is established to account for sources of income earmarked to fund the County Capital Investment Plan . Sources of income including debt financing proceeds , pay- as-you -go funds , and any other sources earmarked to finance acquisition of capital assets . b . The Sportsplex Renewal and Replacement Capital Fund is established to account for sources of income earmarked to fund the County Capital Investment Plan . Sources of income including debt financing proceeds , pay-as-you -go funds , and any other sources earmarked to finance acquisition of capital assets . • Whereas , the County intends to undertake Capital Projects as approved in Year 1 ( FY 202&27 ) 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 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 . 8 0RD - 2026- 014 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 2026 -27 will be $21 , 406 , 144 and projected expenses for claims and administration for fiscal year 2026-27 will be $21 , 406 , 144 . 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 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 XI1 . Encumbrances Operating funds encumbered by the County as of June 30 , 2026 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 2026 -27 budget , with anticipated fund revenues of $24 , 409 , 968 and project expenditures of $24 , 409 , 968 is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . b . The Proprietary Capital Funds FY 2026-27 budget , consisting of Water and Sewer Utilities , Solid Waste , and Sportsplex , with anticipated fund revenues of $2 , 484 , 636 and project expenditures of $2 , 484 , 636 is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . i . The Solid Waste Renewal and Replacement Capital Fund FY 2026-27 budget , with anticipated sources of income of $ 544 , 636 and anticipated expenditures 9 ORD- 2026- 014 of $ 544 , 636 is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 . ii . The Sportsplex Renewal and Replacement Capital Fund FY 2026-27 budget , with anticipated sources of income of $ 1 , 940 , 000 , and anticipated expenditures of $ 1 , 940 , 000 is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 . c . The School Capital Projects Fund FY 2026-27 budget , with anticipated fund revenues of $ 112 , 524 , 049 , and project expenditures of $ 112 , 524 , 049 is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . Revenues Function A ro riation Article 43 Sales Tax Proceeds $ 3001000 Article 46 Sales Tax Proceeds $ 3 , 422 , 783 Contributions from Other Infrastructure Partners $ 130 , 057 Debt Financing $22 , 031 , 775 Debt Financing - Bond Proceeds $ 961100 , 000 Debt Financing - School Improvements $4 , 608 , 678 Debt Financing - Solid Waste $5441636 I Debt Financing - S orts lex $ 1 , 740 , 000 Grant Funding $349 , 335 Lottery Proceeds $ 11807 , 908 I Partner Funding - County Capital $4181588 Register of Deeds Fees $ 801000 S orts lex Funds $2001000 Transfer from General Fund $ 7 , 649 , 893 Transfer from Other Funds $35 , 000 Total Capital Fundsl $ 139, 418, 653 Appropriations Function Appropriation Count County Assets and Communii Centers $211782 , 731 Information Technology $ 197 , 128 Parks , Open Space , and Trail Development $531 , 000 Public Safety $ 1 , 899 , 109 i County Total $ 24 , 409 , 968 Proprietary Solid Waste $ 544 , 636 S orts lex $ 1 , 940 , 000 lProprietary Total $ 2 , 4841636 j i 10 I ORD- 202 &014 School Chapel HilkCarrboro City Schools $ 55 , 889 , 071 Orange County Schools $55 , 634 , 978 Project Management $ 11000 , 000 School Total $ 112 , 524 , 049 Total Capital Funds $ 139, 418, 653 The County Grant Projects Fund FY 202 &27 budget , with anticipated fund revenues of $284 , 500 , and project expenditures of $284 , 500 , is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 301 2027 , and the same is adopted by project . Revenues Function Appropriation Intergovernmental $ 184 , 500 Donations $ 100 , 000 Total Grants Fund, $284, 50 Appropriations Function Appropriation Master Aging Plan ( Department on Aging ) $65 , 000 Transfer to County Capital $35 , 000 Local Reentry Council Grant ( Criminal Justice $ 150 , 000 Resource Department) Drug Treatment Court (Criminal Justice Resource $34 , 500 Department) Total Grants Fun $284, 50 The Article 46 Sales Tax Fund FY 2026-27 budget , with anticipated fund revenues of $ 6 , 647 , 678 and project expenditures of $6 , 647 , 678 , is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . Revenues Function Appropriation Sales Tax $6 , 647 , 678 Total Article 46 Fund $6, 647, 678 Appropriations Function Appropriation Transfer to School Capital Fund $ 35323 , 839 Transfer to County Capital Fund $985944 Economic Development $ 3 , 224 , 895 11 ORD - 2026 -014 Total Article 46 Fund $6, 647, 678 The Community Development Fund FY 2026 -27 budget , with anticipated fund revenues of $ 1 , 595 , 360 and project expenditures of $ 1 , 595 , 360 , is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . Revenues Function Appropriation Intergovernmental $ 1 , 067 , 563 Transfer from General Fund $ 5141491 Program Income $ 13 , 306 Total Community Development Fund $ 1, 595, 360 Appropriations Function Appropriation Human Services $ 1 , 595 , 360 Total Community Development Fund $ 1, 595, 360 I I The Opioid Settlement Fund FY 2026 -27 budget , with anticipated fund revenues of $ 1 , 002 , 082 and project expenditures of $ 1 , 002 , 082 , is hereby adopted in accordance with G . S . 159 by Orange County for the fiscal year beginning July 1 , 2026 , and ending June 30 , 2027 , and the same is adopted by project . Revenues f Function Appropriation Intergovernmental $ 11002 , 082 ' Total Opioid Settlement Fund $ 1, 002.y082 i Appropriations Function Appropriation Lantern Project $2091859 Freedom House $ 851907 NC FIT $ 37 , 059 a Post-Overdose Response Team $ 3691185 Harm Reduction Coordinator $68 , 425 CJRD Clinical Coordinator $ 114 , 861 El Futuro $661310 UNC Student Wellness $ 101000 Behavioral Health Director $ 391964 Unallocated $ 512 Total Opioid Settlement Fund $ 1, 002, 082 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 301 2026 , shall be reauthorized in the FY 2026-27 budget . 1 12 ORD - 202 & 014 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 $25070000 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 , 13 ORD- 2026 - 014 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 , 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 . I i l 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 . 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 . § 200 . 334 . e . For purchases made with federal grant or federal program funds , the County follows the federal procurement requirements established in 2 CFR Part 200 and the Federal Acquisition Regulation ( FAR) . The Federal Simplified Acquisition Threshold ( SAT) is the dollar amount below which a ' streamlined purchasing process may be used . Effective October 1 , 2025 , the Federal SAT was increased from $250 , 000 to $350 , 000 , For purchases of $350 , 000 or less , the County may use small purchase procedures , which generally require obtaining price or rate quotes from an adequate number of qualified vendors to ensure competition and reasonable pricing . For purchases exceeding $ 350 , 000 , the County must use a formal competitive procurement process , such as sealed j bidding or competitive proposals , in accordance with applicable federal regulations . f. 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 . 14