Cleveland County 2006-2007 Budget Ordinance

CLEVELAND COUNTY, NORTH CAROLINA 2006-2007 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, 2006 and ending June 30, 2007 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					$96,637,996
			Less Interfund Transfers		($19,393,698)	$77,244,298

Primary					$57,087,419
			Less Interfund Transfers		($1,300,000)	$55,787,419
Ad Valorem Tax:	Current Year			$32,572,800
	(58.0 Cents per $100 value) X ($5,850,000,000 total value) X (96% collection)
	Prior Years			$1,104,378
	Advertising/Penalties			$250,000

Other Taxes:	Local Option	1 Cent (Article 39)		$5,175,000
		Two 1/2 Cents (Art 40 & 42)		$3,650,000
		Third 1/2 Cent (Art 44)		$2,650,000
	Franchise			$265,000
	Occupancy Tax			$155,000
	Gross Receipts Tax			$20,000
	Excise Stamps			$225,000

Intergovmental:	Revenues from Federal Government:
		Law Enforcement Grant		$9,749
		Federal Forfeited Property		$140,527
		Emergency Management		$12,000
		School Resource Officer		$222,944
		County Library System		$9,000
	Revenues from State Government:
		3rd Party		$901,341
		JCPC Admin Grant		$3,300
		Criminal Justice Partnship		$95,253
		St Forfeited Property		$81,010
		Soil Conservation		$24,200
		Veterans Service		$2,000
		County Library System		$162,060
	Revenues from Local Agencies:
		School Resource Officer		$222,944
		County Library System		$9,000
	Payment in Lieu of Taxes			$12,000
	Sheriff-Court Arrest Fees			$60,000
	Detention:	Housing Inmates		$100,000
		Fees		$35,000
		License Revocation		$10,000

Permit/Fees:	Register of Deeds			$400,000
	Sheriff			$130,000
	Inspections			$240,000
	Planning & Zoning			$55,000
	County Library System			$45,000

Interest:	Interest on Investments			$1,100,000

Sales/Service:	Rents			$1,474,000
	Contracted Revenues
		Finance		$200,000
		Elections		$20,000
	Local Fees & Medicaid:
		Emergency Med Serv		$1,725,000
		Volunteer Rescue		$15,000
		Planning & Zoning		$3,000
		Cooperative Extension		$17,000

Miscellaneous:	ABC Profits			$75,000
	Sale of Fixed Assets			$25,000
	Detention			$44,000
	County Library System			$88,339
	Miscellaneous			$20,000

Other Sources:	School Capital Reserve Fund (Transfer)			$1,300,000
		ROD Automation E&P		$56,764
	Fund Balance Appropriated			$2,106,754

Social Services & Public Assistance					$27,661,586
			Less Interfund Transfers		($13,790,073)	$13,871,513
	Local Fees			$55,037
	Grants--Federal and State Govts			$13,816,476
	Primary Fund (Transfer)			$13,790,073

Public Health					$9,869,427
			Less Interfund Transfers		($3,274,010)	$6,595,417
	Local Fees & Medicaid			$5,079,646
	Grants--Federal and State Govts			$1,515,771
	Primary Fund (Transfer)			$3,274,010

Employee Wellness					$750,615
			Less Interfund Transfers		($554,615)	$196,000
	Local Fees			$196,000
	Primary Fund (Transfer)			$554,615

Court Facilities					$339,334
			Less Interfund Transfers		($100,000)	$239,334
	Local Fees			$239,334
	Primary Fund (Transfer)			$100,000

Workers Compensation					$375,000
			Less Interfund Transfers		($375,000)	$0
	Primary Fund (Transfer)			$100,000
	Other Funds (Transfer)			$275,000

Health & Dental Insurance					$554,615	$554,615
	Fund Balance Appropriated			$554,615

B. SPECIAL REVENUE FUND ESTIMATED REVENUES					$13,460,659	$13,460,659

Public School Fund					$8,424,000	$8,424,000
	Ad Valorem Tax: Current Year			$8,424,000
	(15.0 Cents per $100 value) X ($5,850,000,000 total value) X (96% collection)

School Capital Reserve Fund					$3,168,595	$3,168,595
	Local Option: Two 1/2 Cents (Article 40&42)			$2,368,595
	Grants--Public Sch. Bldg. Cap. Fds.			$800,000

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

Emergency Telephone					$411,274	$411,274
	Land-based 911 Subscriber Fees			$277,283
	Wireless 911 Subscriber Fees			$133,991

County Fire					$1,432,890	$1,432,890
	District Revenues			$1,108,897
	Fund Balance Appropriated			$323,993

C. DEBT SERVICE FUND ESTIMATED REVENUES					$5,436,265
			Less Interfund Transfers		($3,031,165)	$2,405,100

Debt Service					$5,436,265
			Less Interfund Transfers		($3,031,165)	$2,405,100
	Hospital's Share of Expenditures			$2,405,100
	Schools Capital Reserve Fund (Transfer)			$1,868,595
	Primary Fund (Transfer)			$1,162,570

D. CAPITAL PROJECT FUND ESTIMATED REVENUES					$2,350,000
			Less Interfund Transfers		($1,175,000)	$1,175,000

Capital Projects					$1,175,000
			Less Interfund Transfers		($1,175,000)	$0
	Capital Reserve Fund (Transfer)			$1,175,000

Capital Reserve					$1,175,000	$1,175,000
	Fund Balance Appropriated			$1,175,000

E. ENTERPRISE FUND ESTIMATED REVENUES					$11,526,072	$11,526,072

Landfill Construction					$6,153,000	$6,153,000

Solid Waste Disposal					$3,718,193	$3,718,193

Solid Waste Collections					$1,654,879	$1,654,879

F. TOTAL FUND ESTIMATED REVENUES					$129,410,992
			Less Interfund Transfers		($23,599,863)	$105,811,129

SECTION II. APPROPRIATIONS (OR ESTIMATED EXPENDITURES)

A. GENERAL FUND APPROPRIATIONS					$96,637,996
			Less Interfund Transfers		($19,080,921)	$77,557,075

General Government					$27,690,859
			Less Interfund Transfers		($18,981,756)	$8,709,103
10.411	Commissioners (Governing Body)			$397,942
10.412	County Manager's Office			$290,688
10.413	Finance/Purchasing			$537,086
10.415	Property Tax Administration			$1,160,181
10.416	Legal			$11,500
10.418	Elections			$265,338
10.419	Register of Deeds			$334,142
10.421	Information Tech			$431,626
10.423	Human Resources			$414,499
10.426	Building Maintenance			$1,344,485
10.430	Municipal Grants			$147,048
10.432	3rd Party (Pass Thru) Grants			$901,341
10.433	JCPC Admin. Grant			$3,550
10.497	Transportation Admin. of Clev. Cty.			$39,464
10.613	Communities in Schools			$58,500
10.619	ROD Automation E&P			$56,764
10.981	Transfers Out To:		$18,426,653
		Social Svcs./Public Asst.		$13,790,073
		Public Health		$3,274,010
		Courts		$100,000
		Workers' Comp.		$100,000
		Debt Service		$1,162,570
10.998	Emergency & Contingency			$850,000
13.660	Employee Wellness			$750,615
14.417	Court Facilities			$339,334
60.650	Workers Compensation			$375,000
65.981	Health & Dental Insurance (Transfer)			$554,615

Public Safety					$14,055,707	$14,055,707
10.438	Law Enforcement Grants			$9,749
10.439	Criminal Justice Grant			$95,253
10.440	School Resource Officer			$286,848
10.441	Sheriff			$4,987,048
10.442	Federal Forfeited Property			$140,527
10.443	State Forfeited Property			$81,010
10.444	Detention/Jail			$2,135,797
10.445	Emergency Management			$250,222
10.446	Emergency Medical Services			$4,469,510
10.447	Rescue Squads			$152,980
10.448	Communications			$686,521
10.449	Electronic Maintenance			$299,342
10.450	Building Inspections			$354,473
10.451	Coroner / Medical Examiner			$85,712
10.453	Hazardous Materials			$20,715

Human Services					$38,606,000
			Less Interfund Transfers		($99,653)	$38,506,347
10.560	Mental Health (Pathways)			$891,738
10.591	Veterans' Service Officer			$48,924
10.617	Council on Aging (Senior Center)			$134,325
11.000	Social Svcs. and Public Asst. (& Transfer)			$27,661,586
12.000	Public Health			$9,869,427

Education					$14,168,342	$14,168,342
10.600	Public Schools (Cleve. Cty. Schools)		$13,108,213
		Current Expense		$9,808,213
		Capital Outlay		$3,300,000
10.604	Cleve. Community College		$1,060,129
		Current Expense		$1,060,129

Economic & Physical Development					$1,176,727	$1,176,727
10.491	Planning & Zoning			$232,963
10.492	Economic Development/Tourism			$538,790
10.495	Cooperative Extension			$276,645
10.496	Forestry Management			$50,202
10.498	Soil Conservation			$78,127

Cultural					$940,849	$940,849
10.611	Libraries		$891,553
	County Library System			$835,523
	Kings Mtn City Library			$56,030
10.612	Broad River Greenway			$49,296

B. SPECIAL REVENUE FUND APPROPRIATIONS					$13,460,659
			Less Interfund Transfers		($3,168,595)	$10,292,064

Education					$11,592,595
			Less Interfund Transfers		($3,168,595)	$8,424,000
20.600	Public School Property Taxes			$8,424,000
21.105	Local Option Sales Taxes (Transfer)			$2,368,595
21.106	State Corporate Income Taxes (Transfer)			$800,000

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

Public Safety					$1,844,164	$1,844,164
26.454	Emergency Telephone-Land-based			$277,283
26.455	Emergency Telephone-Wireless			$133,991
28.452	Volunteer Fire Departments			$1,432,890

C. DEBT SERVICE FUND APPROPRIATIONS					$5,436,265	$5,436,265

Debt Service					$5,436,265	$5,436,265
30.800	Debt Service			$5,436,265

D. CAPITAL PROJECT FUND APPROPRIATIONS					$2,350,000
			Less Interfund Transfers		($1,175,000)	$1,175,000

Capital Projects					$2,350,000
			Less Interfund Transfers		($1,175,000)	$1,175,000
40.210	General Projects			$1,175,000
41.209	Capital Reserve (Transfer)			$1,175,000

E. ENTERPRISE FUND APPROPRIATIONS					$11,526,072
			Less Interfund Transfers		($175,347)	$11,350,725

Environmental					$11,526,072
			Less Interfund Transfers		($175,347)	$11,350,725
54.472	Solid Waste Capital Projects			$6,153,000
54.473	Landfill Operations (incl. Transfer)			$3,718,193
54.474	Collection Sites Operations (incl. Transfer)			$1,654,879

F. TOTAL FUND APPROPRIATIONS					$129,410,992
			Less Interfund Transfers		($23,599,863 )	$105,811,129

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.

SECTION V. PROPERTY TAX RATE. The County property tax rate shall be 58 cents per $100 valuation for purposes of the General Fund and 15 cents per $100 valuation for purposes of the Public School Fund; the combined County-wide property tax rate shall be 73 cents per $100 valuation.

http://www.ccncgov.com/FinanceD/budget/budget07.html
last updated June 7, 2006