Cleveland County 2004-2005 Budget Ordinance

CLEVELAND COUNTY, NORTH CAROLINA 2004-2005 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, 2004 and ending June 30, 2005 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					$87,814,156
			Less Interfund Transfers		($16,845,326)	$70,968,830

Primary					$53,256,404
			Less Interfund Transfers		($866,000)	$52,390,404
Ad Valorem Tax:	Current Year			$31,459,200
	(58.0 Cents per $100 value) X ($5,650,000,000 total value) X (96% collection)
	Prior Years			$900,000
	Advertising/Penalties			$225,000

Other Tax:	Local Option	1 Cent (Article 39)		$4,700,000
		Two 1/2 Cents (Art 40 & 42)		$3,550,000
		Third 1/2 Cent (Art 44)		$2,500,000
	Franchise			$240,000
	Occupancy Tax			$155,000
	Excise Stamps			$180,000
	Gross Receipt Tax			$20,000

Intergovmental:	Federal Department Revenues:
		Law Enforcement Grant		$91,745
		Emergency Management		$12,000
	State Department Revenues:
		3rd Party		$936,892
		JCPC Admin Grant		$3,370
		Criminal Justice Partnship		$91,397
		St Forfeited Property		$173,625
		Soil Conservation		$23,292
		Veterans Service		$2,000
	Local Department Revenues:
		School Resource Officer		$230,792
	Payment in Lieu of Taxes			$12,000
	Sheriff-Court Arrest Fees			$60,000
	Jail:	House Inmates		$180,000
		Fees		$35,000
		License Revocation		$10,000

Permit/Fees:	Register of Deeds			$350,000
	Sheriff			$30,000
	Inspections			$225,000
	Haz Mat			$2,000

Interest:	Interest on Investments			$900,000

Sales/Service:	Local Fees & Medicaid
		Emergency Management		$2,000
		Emergency Medical Svcs.		$1,170,000
		Volunteer Rescue		$30,000
		Planning & Mapping		$55,000
		Cooperative Extension		$10,000
	Contracted Revenues
		Finance		$165,000
		Elections		$20,000
		Sheriff		$52,228
		Emerg Med Serv		$8,000
	Rents			$1,450,000

Miscellaneous:	ABC Profits			$60,000
	Gasoline Tax Refunds			$20,000
	Sale of Fixed Assets			$25,000
	Detention			$43,000
	Miscellaneous			$20,000

Other Source:	Fund Balance Appropriated			$1,930,107
	ROD Automation E&P			$51,756
	School Capital Reserve Fund (Transfer)			$866,000

Social Services & Public Assistance					$25,414,534
			Less Interfund Transfers		($12,429,799)	$12,984,735
	Local Fees			$57,512
	Grants--Federal and State Govts			$12,927,223
	Primary Fund (Transfer)			$12,429,799

Public Health					$8,149,978
			Less Interfund Transfers		($3,109,085)	$5,040,893
	Local Fees & Medicaid			$3,712,466
	Grants--Federal and State Govts			$1,328,427
	Primary Fund (Transfer)			$3,109,085

Employee Wellness					$328,550	$328,550
	Local Fees			$328,550

Courts					$324,248
			Less Interfund Transfers		($100,000)	$224,248
	Facility Fees			$224,248
	Primary Fund (Transfer)			$100,000

Workers Compensation					$340,442
			Less Interfund Transfers		($340,442)	$0
	Primary Fund (Transfer)			$100,000
	Other Funds (Transfer)			$240,442

B. SPECIAL REVENUE FUND ESTIMATED REVENUES					$12,592,290	$12,592,290

Public School Fund					$8,136,000	$8,136,000
	Ad Valorem Tax: Current Year			$8,136,000
	(15.0 Cents per $100 value) X ($5,650,000,000 total value) X (96% collection)

School Capital Reserve Fund					$3,210,550	$3,210,550
	Local Option: Two 1/2 Cents (Article 40&42)			$2,560,550
	Grants--Public Sch. Bldg. Cap. Fds.			$650,000

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

Emergency Telephone					$349,913	$349,913
	Land-based 911 Subscriber Fees			$349,913

County Fire					$871,927	$871,927
	District Revenues			$871,927

C. DEBT SERVICE FUND ESTIMATED REVENUES					$5,728,990
			Less Interfund Transfers		($3,341,140)	$2,387,850

Debt Service					$5,728,990
			Less Interfund Transfers		($3,341,140)	$2,387,850
	Hospital's Share of Expenditures			$2,387,850
	Schools Capital Reserve Fund (Transfer)			$2,344,550
	Primary Fund (Transfer)			$996,590

D. CAPITAL PROJECT FUND ESTIMATED REVENUES					$2,050,000
			Less Interfund Transfers		($1,225,000)	$825,000

Capital Projects					$1,025,000
			Less Interfund Transfers		($1,025,000)	$0
	Capital Reserve Fund (Transfer)			$1,025,000

Capital Reserve					$1,025,000
			Less Interfund Transfers		($200,000)	$825,000
	Primary Fund (Transfer)			$200,000
	Fund Balance Appropriated			$825,000

E. ENTERPRISE FUND ESTIMATED REVENUES					$5,508,705	$5,508,705

Solid Waste Disposal					$3,942,063	$3,942,063

Solid Waste Collections					$1,566,642	$1,566,642

F. TOTAL FUND ESTIMATED REVENUES					$113,694,141
			Less Interfund Transfers		($21,411,466)	$92,282,675

SECTION II. APPROPRIATIONS (OR ESTIMATED EXPENDITURES)

A. GENERAL FUND APPROPRIATIONS					$87,814,156
			Less Interfund Transfers		($17,035,127)	$70,779,029

General Government					$25,073,299
			Less Interfund Transfers		($16,935,474)	$7,809,275
10.411	Commissioners (Governing Body)			$420,417
10.412	County Manager's Office			$285,414
10.413	Finance/Purchasing			$629,531
10.414	Tax Listing			$715,930
10.415	Tax Collector			$370,294
10.416	Legal			$11,500
10.418	Elections			$285,563
10.419	Register of Deeds			$322,316
10.421	Information Tech			$409,924
10.423	Human Resources			$309,673
10.426	Building Maintenance			$1,221,408
10.430	Municipal Grants			$222,383
10.432	3rd Party (Pass Thru) Grants			$936,892
10.433	JCPC Grant			$3,620
10.497	Transportation Admin. of Clev. Cty.			$39,464
10.613	Communities in Schools			$58,500
10.619	ROD Automation E&P			$51,756
10.981	Transfers Out To:		$16,935,474
		Social Svcs./Public Asst.		$12,429,799
		Public Health		$3,109,085
		Courts		$100,000
		Workers Comp.		$100,000
		Debt Service		$996,590
		Capital Reserve		$200,000
10.998	Emergency & Contingency			$850,000
13.660	Employee Wellness			$328,550
14.417	Court Facilities			$324,248
60.650	Workers Compensation			$340,442

Public Safety					$12,816,240	$12,816,240
10.439	Law Enforcement Grant			$303,559
10.439	Criminal Justice Grant			$92,329
10.440	School Resource Officer			$230,792
10.441	Sheriff			$4,396,702
10.443	State Forfeited Property			$173,625
10.444	Detention/Jail			$2,051,184
10.445	Emergency Management			$225,079
10.446	Emergency Medical Services			$3,834,796
10.447	Rescue Squads			$159,349
10.448	Communications			$662,159
10.449	Electronic Maintenance			$256,194
10.450	Building Inspections			$325,982
10.451	Coroner / Medical Examiner			$86,085
10.453	Hazardous Materials			$18,405

Human Services					$34,603,527
			Less Interfund Transfers		($99,653)	$34,832,424
10.560	Mental Health (Pathways)			$888,474
10.591	Veterans' Service Officer			$45,371
10.617	Council on Aging (Senior Center)			$105,170
11.000	Social Svcs. and Public Asst. (& Transfer)			$25,414,534
12.000	Public Health			$8,149,978

Education					$13,703,464	$13,703,464
10.600	Public Schools (Cleve. Cty. Schools)		$12,674,213
		Current Expense		$9,808,213
		Capital Outlay		$2,866,000
10.604	Cleve. Community College		$1,029,251
		Current Expense		$1,029,251

Economic & Physical Development					$1,011,496	$1,011,496
10.491	Planning & Zoning/Mapping			$211,938
10.492	Economic Development/Tourism			$434,317
10.495	Cooperative Extension			$249,312
10.496	Forestry Management			$37,491
10.498	Soil Conservation			$78,438

Cultural					$606,130	$606,130
10.611	Libraries		$528,129
	County Library System			$473,732
	Kings Mtn City Library			$54,397
10.612	Broad River Greenway			$48,001
10.614	Museum			$30,000

B. SPECIAL REVENUE FUND APPROPRIATIONS					$12,592,290
			Less Interfund Transfers		($3,210,550)	$9,381,740

Education					$11,346,550
			Less Interfund Transfers		($3,210,550)	$8,136,000
20.600	Public School Property Taxes			$8,136,000
21.105	Local Option Sales Taxes (Transfer)			$2,560,550
21.106	State Corporate Income Taxes (Transfer)			$650,000

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

Public Safety					$1,221,840	$1,221,840
26.454	Emergency Telephone-Land-based			$349,913
28.452	Volunteer Fire Departments			$871,927

C. DEBT SERVICE FUND APPROPRIATIONS					$5,728,990	$5,728,990

Debt Service					$5,728,990	$5,728,990
30.800	Debt Service			$5,728,990

D. CAPITAL PROJECT FUND APPROPRIATIONS					$2,050,000
			Less Interfund Transfers		($1,025,000)	$1,025,000

Capital Projects					$2,050,000
			Less Interfund Transfers		($1,025,000)	$1,025,000
40.210	General Projects			$1,025,000
41.209	Capital Reserve (Transfer)			$1,025,000

E. ENTERPRISE FUND APPROPRIATIONS					$5,508,705
			Less Interfund Transfers		($140,789)	$5,367,916

Environmental					$5,508,705
			Less Interfund Transfers		($140,789)	$5,367,916
53.473	Landfill Operations (incl. Transfer)			$3,942,063
54.474	Collection Sites Operations (incl. Transfer)			$1,566,642

F. TOTAL FUND APPROPRIATIONS					$113,694,141
			Less Interfund Transfers		($21,411,466 )	$92,282,675

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/budget05.html
last updated June 22, 2004