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MACON COUNTY, NORTH CAROLINA
BUDGET ORDINANCE
Fiscal Year 2007/2008
BE IT ORDAINED by the Board of Commissioners of Macon County, North Carolina:
SECTION 1. The following amounts are hereby appropriated in the General Fund
for the operation of the county government and its activities for the fiscal year beginning July 1, 2007,
and ending June 30, 2008, in accordance with the chart of accounts heretofore established for
this county:
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Governing Board
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$ 271,228
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Administration
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$ 370,065
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Finance
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$ 513,104
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Tax Supervision
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$ 521,210
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Mapping
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$ 199,997
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Tax Assessment
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$ 395,248
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Legal
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$ 281,767
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Human Resources
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$ 102,792
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Board of Elections
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$ 306,672
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Register of Deeds
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$ 369,970
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Information Technology
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$ 738,187
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Garage
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$ 324,658
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Buildings & Grounds
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$ 2,106,311
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Sheriff
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$ 3,445,381
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Courthouse Security
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$ 198,056
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NC Forest Service Contract
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$ 72,269
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Law Enforcement Center
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$ 1,831,601
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Criminal Justice Partnership
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$ 56,233
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Inspections
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$ 835,286
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Emergency Management Services
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$ 3,847,541
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Airport
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$ 40,000
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Planning
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$ 130,524
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Economic Development
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$ 749,000
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Transit Services
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$ 496,539
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Soil Conservation
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$ 112,908
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Cooperative Extension
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$ 190,500
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Health Department
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$ 4,227,527
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Social Services
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$ 4,755,394
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Mental Health/Handicapped
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$ 154,700
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Juvenile Crime Prevention Council
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$ 118,988
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Veterans Services
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$ 110,241
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Senior Services
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$ 713,764
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Library Services
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$ 1,033,000
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Recreation
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$ 1,533,861
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Education
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$ 7,727,658
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Transfers
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$ 3,786,172
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Special Appropriations
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$ 54,500
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Non-Departmental
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$ 985,922
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Retiree Health Benefits
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$ 221,000
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Total Appropriations
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$ 43,929,774
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SECTION 2. . It is estimated that the following revenues will be
available in the General Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Ad Valorem Taxes-Current Year
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$ 20,577,500
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Motor Vehicle Taxes - Current Year
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$ 563,000
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Interest and Advertising
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$ 108,500
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Ad Valorem Taxes and Fees Prior Years
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$ 300,000
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Motor Vehicle Taxes - Prior Years
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$ 125,000
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Local Option Sales Tax
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$ 8,400,000
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Payments in Lieu of Taxes
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$ 225,000
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Gross Receipts Tax
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$ 15,000
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Health Department Revenues & Fees
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$ 2,281,569
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Crime Prevention Grants
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$ 91,754
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Social Services Revenues
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$ 2,304,836
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Transit Services Grants & Fees
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$ 384,705
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Veterans Services Revenues
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$ 2,000
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Senior Services Revenues & Fees
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$ 363,194
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ABC Funds
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$ 10,000
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Miscellaneous Federal/State Grants
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$ 49,941
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Service Fees
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$ 3,764,909
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Recreation Fees
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$ 12,500
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Rentals
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$ 35,000
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Interest Earnings
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$ 1,200,000
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Miscellaneous Income
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$ 164,300
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Fund Balance Appropriated
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$ 2,951,066
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Total Estimated Revenues
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$ 43,929,774
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SECTION 3. The following amounts are hereby appropriated in the State/Federal Grants Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Narcotics Unit
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$ 86,252
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Total Appropriations
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$ 86,252
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SECTION 4. It is estimated that the following revenues will be available in the State/Federal Grants Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Narcotics Unit Grant
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$ 61,080
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Transfer from General Fund
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$ 25,172
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Total Estimated Revenues
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$ 86,252
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SECTION 5. The following amounts are hereby appropriated in the Debt Service Fund for the payment of principal and interest on the outstanding and anticipated debt of the county and the fees relating thereto for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Airport Property Note
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$ 21,466
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2003 Highlands Gym Installment Purchase
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$ 339,207
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2004 COPS
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$ 2,268,038
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2004 SCC Campus/Library Installment Purchase
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$ 487,034
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Scott Note - SCC
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$ 32,645
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Fiscal Agency
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$ 2,580
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Scott Note - Greenway
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$ 14,402
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Total Appropriations
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$ 3,165,372
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SECTION 6. It is estimated that the following revenues will be available in the Debt Service Fund for fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Transfer from General Fund
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$ 1,825,970
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Transfer from Schools Capital Reserve Fund
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$ 1,325,000
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Fund Balance Appropriated
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$ 14,402
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Total Estimated Revenues
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$ 3,165,372
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SECTION 7. The following amounts are hereby appropriated in the Schools Capital Reserve Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Transfer to Debt Service Fund
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$ 1,325,000
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Total Appropriations
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$ 1,325,000
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SECTION 8. It is estimated that the following revenues will be available in the Schools Capital Reserve Fund for the year beginning July 1, 2007, and ending June 30, 2008:
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Local Option Sales Tax
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$ 1,325,000
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Total Estimated Revenues
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$ 1,325,000
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SECTION 9. . The following amounts are hereby appropriated in the Fire District Tax Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Franklin
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$ 433,000
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Clarks Chapel
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$ 158,500
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Otto
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$ 205,650
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Cullasaja
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$ 224,000
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West Macon
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$ 232,000
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Scaly Mountain
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$ 118,500
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Burningtown/Iotla
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$ 109,000
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Cowee
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$ 197,900
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Nantahala
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$ 165,400
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Highlands
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$ 336,500
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Mountain Valley
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$ 89,500
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Total Appropriations
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$ 2,269,950
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SECTION 10. The following tax rates, based upon an estimated collections rate 97.10%, are hereby levied for the Fire Tax Districts for the fiscal year beginning July 1, 2007, and ending June 30, 2008. Rates are per $100 of assessed valuation of taxable property.
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Fire District
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Tax Rate
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Estimated Valuation
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Levy
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Franklin
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.0302
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$ 1,440,612,954
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$ 423,000
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Clarks Chapel
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.0353
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$ 448,608,205
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$ 154,000
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Otto
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.0393
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$ 522,356,431
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$ 199,650
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Cullasaja
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.0428
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$ 527,342,036
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$ 220,000
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West Macon
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.0511
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$ 458,770,372
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$ 228,000
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Scaly Mountain
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.0350
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$ 342,650,586
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$ 116,500
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Burningtown/Iotla
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.0449
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$ 239,917,658
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$ 105,000
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Cowee
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.0674
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$ 296,236,247
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$ 193,900
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Nantahala
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.0424
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$ 395,547,692
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$ 162,900
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Highlands
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.009
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$ 3,816,832,060
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$ 333,500
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Mountain Valley
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.0606
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$ 148,998,883
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$ 88,000
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Total Estimated Revenues
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$ 2,269,950
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SECTION 11. The following amounts are hereby appropriated in the Emergency 911 Surcharge Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Wireline Operating Expenditures
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$ 510,721
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Wireless Operating Expenditures
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$ 114,060
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Total Appropriations
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$ 624,781
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SECTION 12. It is estimated that the following revenues will be available in the Emergency 911 Surcharge Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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E 911 Wireline Surcharge/Other Fees
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$ 301,896
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E 911 E 911 Wireless Surcharge
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$ 114,060
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Interest Earnings
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$ 21,132
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Fund Balance Appropriated
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$ 187,693
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Total Estimated Revenues
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$ $624,781
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SECTION 13. The following amounts are hereby appropriated in the Emergency 911 Surcharge Fund for the fiscal year beginning July 1, 2005, and ending June 30, 2006:
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Administration
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$ 267,444
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Convenience Centers
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$ 697,264
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Landfill Operations
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$ 449,921
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Highlands C & D Landfill
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$ 486,472
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Recycling
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$ 326,950
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Solid Waste Processing
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$ 168,616
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Debt Service
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$ 415,851
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Transfers to Closure/Post closure Reserve
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$ 481,702
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Total Appropriations
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$ 3,294,220
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SECTION 14. It is estimated that the following revenues will be available in the Solid Waste Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Landfill Fees
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$ 1,590,000
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Tipping Fees
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$ 770,380
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C & D Tipping Fees
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$ 570,972
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Recycling Sales
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$ 240,000
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State Reimbursements
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$ 55,000
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Other Revenues
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$ 1,200
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Jackson County
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$ 56,668
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Total Revenues
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$ 3,294,220
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SECTION 15. The following amount is appropriated in the Old Sites Closure/Post-Closure Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Post-Closure Expenditures
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$ 215,510
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SECTION 16. It is estimated that the following revenue will be available in the Old Site Closure/Post-Closure Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Transfer from Solid Waste Fund
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$ 215,510
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SECTION 17. The following amounts are appropriated in the Cell I Closure/Post-Closure Reserve Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Closure Reserve
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$ 218,924
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Post-Closure Reserve
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$ 1,865
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Remediation Reserve
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$ 45,403
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Total Appropriations
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$ 266,192
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SECTION 18. It is estimated that the following revenue will be available in the Cell I Closure/Post-Closure Reserve Fund for fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Transfer from Solid Waste Fund
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$ 266,192
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SECTION 19. The following amount is appropriated in the Self-Insured Health Insurance Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Insurance Claims/Administration
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$ 4,878,000
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SECTION 20. It is estimated that the following revenues will be available in the Self-Insured Health Insurance Fund for the fiscal year beginning July 1, 2007, and ending June 30, 2008:
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Interest Earnings
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$ 100,000
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Contributions from Other Funds
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$ 4,753,000
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COBRA Payments
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$ 25,000
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Total Estimated Revenues
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$ 4,878,000
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SECTION 21. The Board of County Commissioners hereby levies a tax at the
rate of twenty four and one half cents ($ 0.245) per one hundred dollars ($100.00) valuation of property
listed as of January 1, 2007, for the purpose of raising revenue included in "Ad Valorem Taxes-Current Year"
in the General Fund in Section 2 of this ordinance.
This rate of tax is based upon an estimated total valuation of property for the purpose of taxation of
$8,808,000,000, and an estimated collection rate of 98.37% for real/personal and 85.10% for motor vehicles.
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SECTION 22. The Board of County Commissioners hereby levies a per unit
assessment fee for the fiscal year beginning July 1, 2007, and ending June 30, 2008, on solid waste disposal
based upon the following schedule:
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Residential Household/Mobile Home
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$ 60
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Hotel Room/Camp site/Rest Home Room
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$ 4
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Commercial Buildings
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$ 132
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The Board of Commissioners authorizes the assessment amount to be printed on the Macon County Property
Tax statement. The assessment is authorized to be collected in the same manner as property tax.
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SECTION 23. The Board of Commissioners hereby levies a charge of $ 58.00 per
ton for non-residential tipping fees for demolition and commercial waste. A charge of $ 10.00 per ton is levied
for Materials Useful and a charge of $ 30.00 per ton is levied for brush and stumps.
SECTION 24. The County Manager and/or Finance Director are hereby
authorized to transfer appropriations within a fund as contained herein under the following conditions:
a) The Finance Director may transfer amounts between objects of expenditure within a department.
b) The County Manager may transfer amounts between departments, as defined above, with a subsequent report to the Board of Commissioners, recorded in the minutes.
c) The funding for approved reclassifications may be transferred from the budgeted reserve with the approval of the County Manager.
d) No revenues may be increased, no funds may be transferred from the Contingency account in the General Fund or Capital Projects Funds, and no transfers may be made between funds unless formal action is taken by the Board of Commissioners.
SECTION 25. The County Manager is hereby authorized to accept grant funding which
has been previously approved for application by the Board of Commissioners, including any local match involved.
The County Manager is authorized to execute any resulting grant documents. Also, the County Manager is authorized
to enter into contracts for purchases of apparatus, supplies, materials, or equipment as described in
G.S. 143-129(a) up to the limits stated therein for informal bidding which are within budgeted appropriations.
The County Manager is authorized to enter into routine service contracts in the normal course of county
operation within budgeted appropriations. Change Orders for capital project contracts previously approved
by the Board of Commissioners may be approved by the County Manager up to the informal bidding limits
referred to above, provided that sufficient funding is available. All contracts authorized by this ordinance
are approved for signature by the Chairman of the Board of County Commissioners, the County Manager,
and/or the Clerk to the Board of Commissioners as appropriate.
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SECTION 26. Copies of this Budget Ordinance shall be furnished to the Clerk
to the Board of Commissioners and to the Budget Officer and Finance Director to be kept on file by them for
their direction in the disbursement of funds.
Adopted this 18th day of June, 2007.
_____________________________
Charlie Leatherman
Chairman, Board of Commissioners
_____________________________
Sam K. Greenwood
Clerk to the Board of Commissioners
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