Cleveland County 2003-2004 Budget Ordinance

CLEVELAND COUNTY, NORTH CAROLINA 2003-2004 BUDGET ORDINANCE

BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF CLEVELAND COUNTY:
SECTION I. ESTIMATED REVENUES. It is estimated that the revenue and fund balance of the funds and departments as listed below will be available during the year beginning July 1, 2003 and ending June 30, 2004 to meet the functional appropriations as set forth in Section II. All fees, commission and the sums paid to or collected by any County Officer, or agent in their capacity, shall accrue to the benefit of the County and become County funds.

A. GENERAL FUND ESTIMATED REVENUES					$84,582,744
			Less Interfund Transfers		($16,148,243)	$68,434,501

Primary					$51,420,031
			Less Interfund Transfers		($866,000)	$50,554,031
Ad Valorem Tax:	Current Year			$30,444,480
	(62.0 Cents per $100 value) X ($5,115,000,000 total value) X (96% collection)
	Prior Years			$850,000
	Advertising/Penalties			$185,000

Other Tax:	Local Option	1 Cent (Article 39)		$4,500,000
		Two 1/2 Cents (Art 40 & 42)		$3,550,000
		Third 1/2 Cent (Art 44)		$2,400,000
	Franchise			$225,000
	Occupancy Tax			$155,000
	Excise Stamps			$175,000
	Gross Receipt Tax			$18,000

Intergovmental:	Federal Department Revenues:
		Law Enforcement Grant		$100,471
		Emergency Management		$12,000
	State Department Revenues:
		3rd Party		$983,710
		JCPC Admin Grant		$3,370
		Criminal Justice Partnship		$91,397
		St Forfeited Property		$80,000
		Soil Conservation		$22,806
		Veterans Service		$2,000
	Local Department Revenues:
		School Resource Officer		$221,094
	Payment in Lieu of Taxes			$12,000
	Sheriff-Court Arrest Fees			$60,000
	Jail:	House Inmates		$90,000
		Fees		$35,000
		License Revocation		$10,000

Permit/Fees:	Register of Deeds			$290,000
	Sheriff			$40,000
	Inspections			$200,000

Interest:	Interest on Investments			$900,000

Sales/Service:	Local Fees & Medicaid
		Emergency Management		$2,000
		Emergency Medical Svcs.		$1,100,000
		Volunteer Rescue		$30,000
		Haz Mat		$2,000
		Planning & Mapping		$55,000
		Economic Dev Comm		$9,000
		Cooperative Extension		$5,000
		Historical Property		$43,597
	Contracted Revenues
		Finance		$165,000
		Elections		$20,000
		Sheriff		$50,350
		Emerg Med Serv		$8,000
	Rents			$1,300,000

Miscellaneous:	ABC Profits			$55,000
	Gasoline Tax Refunds			$20,000
	Sale of Fixed Assets			$25,000
	Detention			$43,000
	Miscellaneous			$20,000

Other Source:	Fund Balance Appropriated			$1,902,000
	ROD Automation E&P			$51,756
	School Capital Reserve Fund (Transfer)			$866,000

Social Services & Public Assistance					$24,518,917
			Less Interfund Transfers		($11,871,273)	$12,647,644
	Local Fees			$52,829
	Grants--Federal and State Govts			$12,594,815
	Primary Fund (Transfer)			$11,871,273

Public Health					$8,031,895
			Less Interfund Transfers		($3,010,970)	$5,020,925
	Local Fees & Medicaid			$3,725,025
	Grants--Federal and State Govts			$1,295,900
	Primary Fund (Transfer)			$3,010,970

Courts					$311,901
			Less Interfund Transfers		($100,000)	$211,901
	Facility Fees			$211,901
	Primary Fund (Transfer)			$100,000

Workers Compensation					$300,000
			Less Interfund Transfers		($300,000)	$0
	Primary Fund (Transfer)			$100,000
	Other Funds (Transfer)			$200,000

B. SPECIAL REVENUE FUND ESTIMATED REVENUES					$12,424,337	$12,424,337

Public School Fund					$7,856,640	$7,856,640
	Ad Valorem Tax: Current Year			$7,856,640
	(16.0 Cents per $100 value) X ($5,115,000,000 total value) X (96% collection)

School Capital Reserve Fund					$3,340,034	$3,340,034
	Local Option: Two 1/2 Cents (Article 40&42)			$2,690,034
	Grants--Public Sch. Bldg. Cap. Fds.			$650,000

Revaluation					$23,900	$23,900
	Fund Balance Appropriated			$23,900

Emergency Telephone					$410,914	$410,914
	Land-based 911 Subscriber Fees			$410,914

County Fire					$792,849	$792,849
	District Revenues			$792,849

C. DEBT SERVICE FUND ESTIMATED REVENUES					$5,890,490
			Less Interfund Transfers		($3,510,739)	$2,379,751

Debt Service					$5,890,490
			Less Interfund Transfers		($3,510,739)	$2,379,751
	Hospital's Share of Expenditures			$2,379,751
	Schools Capital Reserve Fund (Transfer)			$2,474,034
	Primary Fund (Transfer)			$1,036,705

D. CAPITAL PROJECT FUND ESTIMATED REVENUES					$1,170,000
			Less Interfund Transfers		($585,000)	$585,000

Capital Projects					$585,000
			Less Interfund Transfers		($585,000)	$0
	Capital Reserve Fund (Transfer)			$585,000

Capital Reserve					$585,000	$585,000
	Fund Balance Appropriated			$585,000

E. ENTERPRISE FUND ESTIMATED REVENUES					$4,018,430	$4,018,430

Solid Waste Disposal					$2,393,720	$2,393,720

Solid Waste Collections					$1,624,710	$1,624,710

F. TOTAL FUND ESTIMATED REVENUES					$108,086,001
			Less Interfund Transfers		($20,243,982)	$87,842,019

SECTION II. APPROPRIATIONS (OR ESTIMATED EXPENDITURES)

A. GENERAL FUND APPROPRIATIONS					$84,582,744
			Less Interfund Transfers		($16,218,601)	$68,364,143

General Government					$23,755,392
			Less Interfund Transfers		($16,118,948)	$7,636,444
10.411	Commissioners (Governing Body)			$403,636
10.412	County Manager's Office			$274,774
10.413	Finance/Purchasing			$613,069
10.414	Tax Listing			$690,713
10.415	Tax Collector			$330,312
10.416	Legal			$9,703
10.418	Elections			$274,940
10.419	Register of Deeds			$332,291
10.421	Information Tech			$410,904
10.423	Human Resources			$294,953
10.426	Building Maintenance			$1,136,218
10.430	Municipal Grants			$222,383
10.432	3rd Party (Pass Thru) Grants			$983,710
10.433	JCPC Grant			$3,620
10.497	Transportation Admin. of Clev. Cty.			$39,464
10.613	Communities in Schools			$58,500
10.615	Historic Property Survey			$43,597
10.619	ROD Automation E&P			$51,756
10.981	Transfers Out To:		$16,118,948
		Social Svcs./Public Asst.		$11,871,273
		Public Health		$3,010,970
		Courts		$100,000
		Workers Comp.		$100,000
		Debt Service		$1,036,705
10.998	Emergency & Contingency			$850,000
14.417	Court Facilities			$311,901
60.650	Workers Compensation			$300,000

Public Safety					$12,210,597	$12,210,597
10.439	Law Enforcement Grant			$200,942
10.439	Criminal Justice Grant			$91,397
10.440	School Resource Officer			$221,094
10.441	Sheriff			$4,213,845
10.443	State Forfeited Property			$80,000
10.444	Detention/Jail			$2,001,696
10.445	Emergency Management			$219,324
10.446	Emergency Medical Services			$3,726,195
10.447	Rescue Squads			$166,495
10.448	Communications			$638,460
10.449	Electronic Maintenance			$243,617
10.450	Building Inspections			$311,584
10.451	Coroner / Medical Examiner			$77,668
10.453	Hazardous Materials			$18,280

Human Services					$33,584,627
			Less Interfund Transfers		($99,653)	$33,484,974
10.560	Mental Health (Pathways)			$888,250
10.591	Veterans' Service Officer			$43,458
10.617	Council on Aging (Senior Center)			$102,107
11.000	Social Svcs. and Public Asst. (& Transfer)			$24,518,917
12.000	Public Health			$8,031,895

Education					$13,465,168	$13,465,168
10.601	Public Schools (Cleve. Cty. Schools)		$12,465,895
		Current Expense		$9,599,895
		Capital Outlay		$2,866,000
10.604	Cleve. Community College		$999,273
		Current Expense		$999,273

Economic & Physical Development					$963,160	$963,160
10.491	Planning & Zoning/Mapping			$203,793
10.492	Economic Development/Tourism			$412,536
10.495	Cooperative Extension			$235,829
10.496	Forestry Management			$36,491
10.498	Soil Conservation			$74,511

Cultural					$603,800	$603,800
10.611	Libraries		$512,747
	County Library System			$459,934
	Kings Mtn City Library			$52,813
10.612	Broad River Greenway			$34,800
10.614	Museum			$56,253

B. SPECIAL REVENUE FUND APPROPRIATIONS					$12,424,337
			Less Interfund Transfers		($3,340,034)	$9,084,303

Education					$11,196,674
			Less Interfund Transfers		($3,340,034)	$7,856,640
20.600	Public School Property Taxes			$7,856,640
21.105	Local Option Sales Taxes (Transfer)			$2,690,034
21.106	State Corporate Income Taxes (Transfer)			$650,000

General Government					$23,900	$23,900
25.431	Revaluation			$23,900

Public Safety					$1,203,763	$1,203,763
26.454	Emergency Telephone-Land-based			$410,914
28.452	Volunteer Fire Departments			$792,849

C. DEBT SERVICE FUND APPROPRIATIONS					$5,890,490	$5,890,490

Debt Service					$5,890,490	$5,890,490
30.800	Debt Service			$5,890,490

D. CAPITAL PROJECT FUND APPROPRIATIONS					$1,170,000
			Less Interfund Transfers		($585,000)	$585,000

Capital Projects					$1,170,000
			Less Interfund Transfers		($585,000)	$585,000
40.210	General Projects			$585,000
41.209	Capital Reserve (Transfer)			$585,000

E. ENTERPRISE FUND APPROPRIATIONS					$4,018,430
			Less Interfund Transfers		($100,347)	$3,918,083

Environmental					$4,018,430
			Less Interfund Transfers		($100,347)	$3,918,083
53.473	Landfill Operations (incl. Transfer)			$2,393,720
54.474	Collection Sites Operations (incl. Transfer)			$1,624,710

F. TOTAL FUND APPROPRIATIONS					$108,086,001
			Less Interfund Transfers		($20,243,982 )	$87,842,019

SECTION III. BUDGET CARRY FORWARDS. The County Manager shall have authorization to include in this budget ordinance the prior year budget amounts remaining for purchase order encumbrances, grants and donations as determined by the County Finance Director.

SECTION IV. BUDGET CHANGES. The County Manager shall have authorization to make budget transfers between any and all operating funds and departments as long as the 'total fund estimated revenues' and 'total fund appropriations' remain at the level approved by the County Board of Commissioners.

Cleveland County Finance Department
Post Office Box 1210, Shelby, North Carolina 28151-1210

http://www.ccncgov.com/FinanceD/budget/budget04.html
last updated June 19, 2003