Cleveland County 2007-2008 Budget Ordinance

CLEVELAND COUNTY, NORTH CAROLINA 2007-2008 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, 2007 and ending June 30, 2008 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					$100,698,442
			Less Interfund Transfers		($20,096,405)	$80,602,037

Primary					$59,194,091
			Less Interfund Transfers		($1,400,000)	$57,794,091
Ad Valorem Tax:	Current Year			$33,547,200
	(58.0 Cents per $100 value) X ($6,025,000,000 total value) X (96% collection)
	Prior Years			$1,119,690
	Advertising/Penalties			$250,000

Other Taxes:	Local Option	1 Cent (Article 39)		$5,175,000
		Two 1/2 Cents (Art 40&42)		$3,900,000
		Third 1/2 Cent (Art 44)		$2,800,000
	Franchise			$265,000
	Occupancy Tax			$186,000
	Gross Receipts Tax			$22,500
	Excise Stamps			$225,000

Intergovmental:	Revenues from Federal Government:
		Forfeited Property--Federal		$87,683
		Emergency Management		$12,000
		County Library System		$25,670
	Revenues from State Government:
		Grants--Third Party (Pass-Thru)		$973,542
		Grants--J.C.P.C. Admin.		$100
		Grants--Crim. Just. Part. Prog.		$99,623
		Forfeited Property--State		$81,840
		Soil Conservation		$25,916
		Veterans' Service Officer		$2,000
		County Library System		$167,020
	Revenues from Local Agencies:
		Grants--Public Safety		$3,000
		School Resource Officers		$216,488
		Emergency Management		$2,800
		County Library System		$13,665
	Payment in Lieu of Taxes			$12,000
	Sheriff: Court Arrest Fees			$60,000
	Detention: House Inmates			$100,000
	Detention Fees			$35,000
	Detention: License Revocation			$10,000

Permit/Fees:	Register of Deeds			$440,000
	Sheriff			$130,000
	Inspections			$240,000
	Planning & Zoning			$55,000
	County Library System			$40,000
	Old Courthouse (Museum)			$30,000

Interest:	Interest on Investments			$1,100,000

Sales/Service:	Rents			$1,474,000
	Contracted Revenues
		Finance		$210,000
		Elections		$86,046
	Local Fees & Medicaid:
		Emergency Med Serv		$2,150,000
		Volunteer Rescue		$15,000
		Planning & Zoning		$2,000
		Cooperative Extension		$16,000

Miscellaneous:	ABC Profits			$75,000
	Sale of Fixed Assets			$25,000
	Detention			$44,000
	Contributions & Donations			$74,900
	Miscellaneous			$20,000

Other Sources:	School Capital Reserve Fund (Transfer)			$1,400,000
	ROD Automation E & P			$56,763
	Fund Balance Appropriated			$2,091,645

Social Services & Public Assistance					$28,661,228
			Less Interfund Transfers		($14,042,989)	$14,618,239
	Grants--Federal and State Govts			$14,563,229
	Local Fees			$55,010
	Primary Fund (Transfer)			$14,042,989

Public Health					$10,707,370
			Less Interfund Transfers		($3,549,207)	$7,158,163
	Grants--Federal and State Govts			$2,070,224
	Local Fees & Medicaid			$5,087,939
	Primary Fund (Transfer)			$3,498,136
	Other Funds (Transfer)			$51,071

Employee Wellness					$784,209
			Less Interfund Transfers		($629,209)	$155,000
	Local Fees			$155,000
	Health & Dental Insurance Fund (Transfer)			$629,209

Court Facilities					$347,335
			Less Interfund Transfers		($100,000)	$247,335
	Local Fees			$247,335
	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					$629,209	$629,209
	Fund Balance Appropriated			$629,209

B. SPECIAL REVENUE FUND ESTIMATED REVENUES					$13,437,267
			Less Interfund Transfers		($11,000)	$13,426,267

Public School Fund					$8,676,000	$8,676,000
	Ad Valorem Tax: Current Year			$8,676,000
	(15.0 Cents per $100 value) X ($6,025,000,000 total value) X (96% collection)

School Capital Reserve Fund					$3,157,592	$3,157,592
	Local Option: Two 1/2 Cents (Article 40&42)			$2,457,592
	Grants--Public Sch. Bldg. Cap. Fds.			$700,000

Revaluation					$25,800
			Less Interfund Transfers		($11,000)	$14,800
	Primary Fund (Transfer)			$11,000
	Fund Balance Appropriated			$14,800

Emergency Telephone					$382,984	$382,984
	Land-based 911 Subscriber Fees			$233,495
	Wireless 911 Subscriber Fees			$149,489

County Fire					$1,194,891	$1,194,891
	Ad Valorem Tax: Current Year			$728,640
	(3.0 Cents per $100 value) X ($2,530,000,000 total value) X (96% collection)
	District Revenues			$466,251

C. DEBT SERVICE FUND ESTIMATED REVENUES					$5,143,429
			Less Interfund Transfers		($2,877,429)	$2,266,000

Debt Service					$5,143,429
			Less Interfund Transfers		($2,877,429)	$2,266,000
	Hospital's Share of Expenditures			$2,266,000
	Primary Fund (Transfer)			$1,119,837
	Schools Capital Reserve Fund (Transfer)			$1,757,592

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					$5,788,423	$5,788,423

Solid Waste Landfill					$5,788,423	$5,788,423
	Grants--Federal and State Govts			$215,000
	Local Fees and User Fees			$5,415,268
	Sale of Recyclables/Other			$158,155

F. TOTAL FUND ESTIMATED REVENUES					$127,417,561
			Less Interfund Transfers		($24,159,834)	$103,257,727

SECTION II. APPROPRIATIONS (OR ESTIMATED EXPENDITURES)

A. GENERAL FUND APPROPRIATIONS					$100,698,442
			Less Interfund Transfers		($19,601,131)	$81,097,311

General Government					$28,765,382
			Less Interfund Transfers		($19,501,171)	$9,264,211
10.411	Commissioners (Governing Body)			$409,694
10.412	County Manager's Office			$421,762
10.413	Finance/Purchasing			$573,856
10.415	Property Tax Administration			$1,228,674
10.416	Legal			$14,200
10.418	Elections			$296,649
10.419	Register of Deeds			$353,204
10.421	Information Technology			$468,149
10.423	Human Resources			$330,927
10.426	Building Maintenance			$1,398,889
10.428	Municipal Elections			$86,046
10.430	Municipal Grants			$147,048
10.432	Grants--Third Party (Pass Thru)			$973,542
10.433	Grants--J.C.P.C. Admin.			$300
10.497	Transportation Admin. of Clev. Cty.			$39,464
10.613	Communities in Schools			$58,500
10.619	ROD Automation E&P			$56,763
10.981	Transfers Out To:		$18,871,962
		Social Svcs.		$2,942,361
		Public Asst.		$11,100,628
		Public Health		$3,498,136
		Courts		$100,000
		Workers' Comp.		$100,000
		Revaluation		$11,000
		Debt Service		$1,119,837
10.998	Emergency & Contingency			$900,000
13.660	Employee Wellness			$784,209
14.417	Court Facilities			$347,335
60.650	Workers' Compensation			$375,000
65.981	Health & Dental Insurance (Transfer)			$629,209

Public Safety					$14,692,181	$14,692,181
10.437	Grants--Public Safety			$3,000
10.439	Grants--Criminal Justice Partnership			$99,623
10.440	School Resource Officers			$258,770
10.441	Sheriff			$5,248,261
10.442	Forfeited Property--Federal			$87,683
10.443	Forfeited Property--State			$81,840
10.444	Detention/Jail			$2,212,896
10.445	Emergency Management			$259,146
10.446	Emergency Medical Services			$4,789,790
10.447	Rescue Squads			$97,920
10.448	Communications			$730,691
10.449	Electronic Maintenance			$326,893
10.450	Building Inspections			$381,552
10.451	Coroner / Medical Examiner			$93,601
10.453	Hazardous Materials			$20,515

Human Services					$40,450,499
			Less Interfund Transfers		($99,960)	$40,350,539
10.560	Mental Health (Pathways)			$891,738
10.591	Veterans' Service Officer			$51,515
10.617	Council on Aging (Senior Center)			$138,648
11.000	Social Svcs. and Public Asst. (& Transfer)			$28,661,228
12.000	Public Health			$10,707,370

Education					$14,448,342	$14,448,342
10.600	Public Schools (Cleve. Cty. Schools)		$13,308,213
		Current Expense		$9,908,213
		Capital Outlay		$3,400,000
10.604	Cleve. Community College		$1,140,129
		Current Expense		$1,140,129

Economic & Physical Development					$1,297,515	$1,297,515
10.491	Planning & Zoning			$245,961
10.492	Economic Development/Tourism			$620,571
10.495	Cooperative Extension			$294,640
10.496	Forestry Management			$51,889
10.498	Soil Conservation			$84,454

Cultural					$1,044,523	$1,044,523
10.611	Libraries		$964,823
	County Library System			$906,552
	Kings Mtn City Library			$58,271
10.612	Broad River Greenway			$49,700
10.614	Old Courthouse (Museum)			$30,000

B. SPECIAL REVENUE FUND APPROPRIATIONS					$13,437,267
			Less Interfund Transfers		($3,157,592)	$10,279,675

Education					$11,833,592
			Less Interfund Transfers		($3,157,592)	$8,676,000
20.600	Public School Property Taxes			$8,676,000
21.105	Local Option Sales Taxes (Transfer)			$2,457,592
21.106	State Corporate Income Taxes (Transfer)			$700,000

General Government					$25,800	$25,800
25.431	Revaluation			$25,800

Public Safety					$1,577,875	$1,577,875
26.454	Emergency Telephone-Land-based			$233,495
26.455	Emergency Telephone-Wireless			$149,489
28.452	Volunteer Fire Departments			$1,194,891

C. DEBT SERVICE FUND APPROPRIATIONS					$5,143,429	$5,143,429

Debt Service					$5,143,429	$5,143,429
30.800	Debt Service			$5,143,429

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					$5,788,423
			Less Interfund Transfers		($226,111)	$5,562,312

Environmental					$5,788,423
			Less Interfund Transfers		($226,111)	$5,562,312
54.472	Solid Waste Capital Projects			$412,000
54.473	Landfill Operations (incl. Transfer)			$3,644,550
54.474	Collection Sites Operations (incl. Transfer)			$1,731,873

F. TOTAL FUND APPROPRIATIONS					$127,417,561
			Less Interfund Transfers		($24,159,834 )	$103,257,727

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 changes 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 and adopted 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/budget08.html
last updated June 6, 2007