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The FY 2004-2005 Scotland County tax
rate is $1.10 per $100 valuation.
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to view the FY 2004-2005 Budget Excel.
SCOTLAND COUNTY, NC, BUDGET
ORDINANCE JULY 1, 2004 - 2005
BE IT ORDAINED BY
THE BOARD OF
COMMISSIONERS OF SCOTLAND
COUNTY, NORTH CAROLINA
|
|
|
|
Amount |
Subtotals |
Section 1. General Fund
Expenditures
|
|
|
General Government
|
|
|
Governing Body
|
68,716 |
|
|
Administration |
624,096 |
|
|
General Services |
680,195 |
|
|
Tax Department |
551,482 |
|
|
Board of Elections |
175,267 |
|
|
Register of Deeds |
187,923 |
|
|
Inspections |
343,475 |
|
|
Planning and Zoning |
- |
|
|
Legal |
74,125 |
|
|
Court Facilities |
105,000 |
|
|
Public Buildings |
790,394 |
|
Subtotal
|
|
3,600,673 |
Law Enforcement
|
|
|
|
Sheriff’s Department |
2,116,165 |
|
|
Drug Fund |
53,000 |
|
|
Jail |
1,349,163 |
|
Subtotal
|
|
3,518,328 |
Emergency Services
|
|
|
|
Emergency Medical
Services/Emergency Management |
1,243,225 |
|
Subtotal
|
|
1,243,225 |
Public Education
|
|
|
|
Interfund Transfer |
743,969 |
|
Subtotal
|
|
743,969 |
Public Health
|
|
|
General Health
|
958,061 |
|
|
Jail Health |
83,739 |
|
|
Healthy Carolinians |
24,227 |
|
|
Environmental Health |
195,032 |
|
|
Health Check |
67,892 |
|
|
Child Health |
87,701 |
|
|
Child Service Coordination |
123,915 |
|
|
Immunization |
50,445 |
|
|
Maternal Health |
374,310 |
|
|
Maternal Care Coordination (MCC) |
196,649 |
|
|
Family Planning |
373,447 |
|
|
Adult Health (Health Promotion) |
60,143 |
|
|
BCCCP—Cancer Prevention
|
- |
|
|
Primary Care |
79,402 |
|
|
WIC |
227,286 |
|
|
WISE WOMAN |
- |
|
|
Communicable Disease |
48,779 |
|
|
HIV |
- |
|
|
STD |
65,622 |
|
|
TB |
16,723 |
|
|
Orthopedic |
9,031 |
|
|
Bioterrorism |
56,241 |
|
|
Animal Control |
50,822 |
|
Subtotal
|
|
3,149,467 |
Public Assistance
|
|
|
Department of Social
Services
|
4,827,597 |
|
|
Youth Services -- Detention |
70,000 |
|
|
Child Care |
1,656,327 |
|
|
Adoption Assistance
|
95,000 |
|
|
AFDC |
5,000 |
|
|
Emergency Assistance |
- |
|
|
Crisis Intervention |
19,980 |
|
|
Rest Home |
454,295 |
|
|
AFDC/Foster Care |
200,000 |
|
|
Medical Assistance/Medicaid |
2,900,000 |
|
|
Medical Transportation |
180,000 |
|
|
Blind Service |
7,962 |
|
|
Domestic Violence |
10,287 |
|
|
Transportation |
427,597 |
|
|
Veteran Service Office |
46,654 |
|
Subtotal
|
|
10,900,699 |
|
Parks
and Recreation |
|
|
|
Parks and Recreation |
453,453 |
|
|
John Blue Cotton Festival |
71,076 |
|
|
Adult Athletics |
20,000 |
|
|
Senior Events |
30,500 |
|
|
Subtotal |
|
575,029 |
Contributory Allocations
|
|
|
Economic Development:
|
|
|
|
Chamber of Commerce |
117,109 |
|
|
Incentive Grants |
227,554 |
|
|
Southeastern Economic
Development Corporation
|
3,960 |
|
|
All Other Economic Development |
280,772 |
|
|
Subtotal |
|
629,395 |
|
|
|
|
Government Related:
|
|
|
|
Mental Health – Local Funds |
72,917 |
|
|
ABC Bottle Tax |
8,950 |
|
|
Cooperative Extension
|
136,575 |
|
|
Cooperative Extension Grants |
3,200 |
|
Soil Conservation
|
87,891 |
|
|
Rescue Squad |
26,730 |
|
|
Forestry Service |
78,382 |
|
|
Medical Examiner
|
23,000 |
|
|
Lumber River Council of
Governments |
22,182 |
|
|
Scotland Memorial Library --
Local |
269,815 |
|
|
Library State Grant |
103,000 |
|
|
Richmond Community College |
106,452 |
|
|
Criminal Justice Partnership
Program Grant |
137,361 |
|
|
Home Community Care Block Grant
-- LRCOG |
262,537 |
|
|
Scots for Youth – OJJ Funds |
113,592 |
|
|
Subtotal |
|
1,452,584 |
|
|
|
|
Non-Government Related:
|
|
|
|
Literacy Council |
56,177 |
|
Humane Society
|
72,308 |
|
Subtotal
|
|
128,485 |
|
|
|
Reserves:
|
|
|
|
Revaluation Reserve |
158,334 |
|
Subtotal
|
|
158,334 |
|
|
|
|
Debt Service:
|
|
|
|
Debt Service |
2,159,494 |
|
Subtotal
|
|
2,159,494 |
|
|
|
|
|
TOTAL GENERAL FUND EXPENDITURES: |
|
28,259,682 |
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|
|
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Amount |
Subtotals/Total |
Section 2. General Fund Revenue
|
|
|
|
|
|
|
It is estimated that the
following revenues will be
available in the General Fund
for the fiscal year beginning
July 1, 2004 and ending June 30,
2005:
|
|
|
|
|
|
|
Current Year Tax Levy
|
10,162,950 |
|
|
Prior Year Taxes |
605,784 |
|
|
Local Option Sales Tax –
Unrestricted |
5,382,084 |
|
|
Local Option Sales Tax –
Restricted |
1,285,547 |
|
|
User Fees and Unrestricted
Intergovernmental Revenues |
1,554,647 |
|
|
Restricted Intergovernmental
Revenues |
8,652,478 |
|
Program Grants and Retained
Earnings
|
616,192 |
|
|
|
|
|
|
TOTAL GENERAL FUND REVENUE: |
|
28,259,682 |
|
|
|
|
|
Section 3. School Fund |
|
|
|
|
|
|
|
Expenditures |
|
|
|
The following amounts are hereby
appropriated in the School Fund
for the Fiscal Year Beginning
July 1, 2004, and ending June
30, 2005 |
|
|
School Floor
|
9,208,297 |
|
Fines & Forfeitures Pass Through
|
462,000 |
|
TOTAL SCHOOL FUND
EXPENDITURES:
|
|
9,670,297 |
|
|
|
|
|
Revenue |
|
|
|
It is estimated that the
following revenues will be
available in the School Fund
for the Fiscal Year beginning
July 1, 2004, and ending June
30, 2005: |
|
|
Current Year Levy
|
8,464,328 |
|
Fines & Forfeitures
|
462,000 |
|
Interfund Transfer
|
743,969 |
|
TOTAL SCHOOL FUND
REVENUE:
|
|
9,670,297 |
|
|
|
|
Section 4. Solid Waste Fund
|
|
|
|
|
|
|
|
Expenditures |
|
|
|
The following amounts are hereby
appropriated in the Solid Waste
Enterprise Fund for the Fiscal
Year beginning July 1 2004, and
ending June 30, 2005: |
|
|
Personnel
|
641,458 |
|
Operating Expense
|
1,395,287 |
|
Capital Outlay
|
67,000 |
|
Transfer to General Fund
|
|
|
TOTAL S/W FUND
EXPENDITURES:
|
|
2,103,745 |
|
|
|
Revenue
|
|
|
It is estimated that the
following revenues will be
available in the Solid Waste
Enterprise Fund for the Fiscal
Year beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Sale of Recyclables and Tipping
Fees
|
2,088,745 |
|
State White Goods Fees
|
15,000 |
|
TOTAL S/W FUND
EXPENDITURES:
|
|
2,103,745 |
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|
|
Section 5. Water District I
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|
|
|
|
|
Expenditures
|
|
|
The following amounts are hereby
appropriated in the Water
District I Fund for the Fiscal
Year beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Operating Expense
|
370,245 |
|
Debt Service
|
125,755 |
|
TOTAL WDI FUND
EXPENDITURES:
|
|
496,000 |
|
|
|
Revenue
|
|
|
It is estimated that the
following revenues will be
available in the Water District
I Fund for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Water Sales and Tap Fees
|
496,000 |
|
TOTAL WDI FUND REVENUE:
|
|
496,000 |
|
|
|
|
Section 6. Water District II
|
|
|
|
|
|
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Expenditures
|
|
|
The following amounts are hereby
appropriated in the Water
District II Fund for the Fiscal
Year beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Operating Expense
|
188,800 |
|
Capital Outlay
|
443,000 |
|
Debt Service
|
220,745 |
|
TOTAL WDII FUND
EXPENDITURES:
|
|
852,545 |
|
|
|
|
|
Revenue |
|
|
|
It is estimated that the
following revenues will be
available in the Water District
II Fund for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005: |
|
|
|
Grant |
440,000 |
|
|
Water Sales and Tap Fees |
412,545 |
|
|
Interfund Transfer |
|
|
|
Proceeds and Loan |
|
|
|
TOTAL WDII FUND REVENUE: |
|
852,545 |
|
|
|
|
Section 7. Scotland County Fire
Service District
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|
|
|
|
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Expenditures
|
|
|
The following amounts are hereby
appropriated in the Scotland
County Fire Service District
Fund for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Operating Expense
|
207,634 |
|
Capital Outlay
|
19,664 |
|
TOTAL FIRE SERVICE
DISTRICT TAX
FUND EXPENDITURES:
|
|
227,298 |
|
|
|
Revenue
|
|
|
It is estimated that the
following revenues will be
available in the Scotland County
Fire Service District Fund for
the Fiscal Year beginning July
1, 2004, and ending June 30,
2005:
|
|
|
Tax Levy
|
174,298 |
|
Inter Fund Transfer – General
Fund
|
|
|
Fund Balance
|
|
|
Sales Tax
|
53,000 |
|
TOTAL FIRE SERVICE
DISTRICT TAX
FUND REVENUES:
|
|
227,298 |
|
|
|
Section 8. 911 Emergency
Communications
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|
|
|
|
|
Expenditures
|
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|
The following amounts are hereby
appropriated in the Scotland
County 911 Emergency
Communications Fund for the
Fiscal Year beginning July 1,
2004, and ending June 30, 2005:
|
|
|
Personnel
|
10,751 |
|
Operating Expense
|
328,538 |
|
Reserve
|
50,000 |
|
TOTAL 911 EMERGENCY
COMMUNICATIONS FUND
EXPENDITURES:
|
|
389,289 |
Revenue
|
|
|
It is estimated that the
following revenues will be
available in the Scotland County
911 Communications Fund for the
Fiscal Year beginning July 1,
2004, and ending June 30, 2005:
|
|
|
Fees
|
389,289 |
|
TOTAL 911 EMERGENCY
COMMUNICATIONS FUND REVENUES:
|
|
389,289 |
|
|
|
|
|
Section 9. Revaluation
Fund |
|
|
|
|
|
|
|
Expenditures |
|
|
|
The following amounts are hereby
appropriated in the Revaluation
Fund for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005: |
|
|
|
Personnel |
40,932 |
|
|
Operating Expense |
117,402 |
|
|
TOTAL REVALUATION FUND
EXPENDITURES: |
|
158,334 |
|
Revenue |
|
|
|
It is estimated that the
following revenues will be
available in the Revaluation
Fund for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005. |
|
|
|
Interfund Transfer |
158,334 |
|
|
TOTAL REVALUATION FUND REVENUES: |
|
158,334 |
|
|
|
|
Section
10. Tourism
Development Authority
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|
|
|
|
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Expenditures
|
|
|
The following amounts are hereby
appropriated in the Scotland
County Tourism Development
Authority for the Fiscal Year
beginning July 1, 2004, and
ending June 30, 2005:
|
|
|
Expenditures
|
120,000 |
|
TOTAL TOURISM DEVELOPMENT
AUTHORITY EXPENDITURES:
|
|
120,000 |
Revenue
|
|
|
It is estimated that the
following revenues will be
available in the Scotland County
Tourism Development Authority
for the Fiscal Year beginning
July 1, 2004, and ending June
30, 2005 based on a 3%
motel/hotel Occupancy Tax:
|
|
|
Revenue
|
120,000 |
|
TOTAL TOURISM DEVELOPMENT
AUTHORITY REVENUES:
|
|
120,000 |
SECTION
11. PROPERTY TAX LEVY:
There is
hereby levied an ad valorem property tax at
the rate of $1.10 per $100 valuation of
properties listed for taxes as of January 1,
2004. The property tax rate includes
$.50
school tax and $.60 general government services tax.
The levy and corresponding estimate for
current year property tax collection is
based on a projected
1,787,741,947 tax base and a
prior year estimated collection rate of
96.8
percent on real property and
79.5
percent on motor vehicles.
There is hereby
levied an additional $.02 cent Fire Service
Tax on all property outside the corporate
limits of Wagram, Gibson, and Laurinburg,
including property within the corporate
limits of East Laurinburg, to fund volunteer
fire departments. It is recommended that in
the future this fire service tax never
exceed $.04 cents and that the Fire Service
Fund Balance not exceed $500,000. These
policies are provided to give future
guidance to the Budget Officer and for
consideration by the governing body.
SECTION
12. PERSONNEL
& COMPENSATION:
A Reduction in
Force has been authorized in a separate plan
approved by the Board. This plan
reduces 6 employees.
FY 2004-05 includes 0
percent cost of living adjustment for
permanent County employees.
FY 2004-2005
includes a salary
reduction for Board of Elections members of $100.00
per regular meeting.
SECTION
13. FEE SCHEDULES
Solid Waste
Fiscal Year
2004-05 tipping fees for the Solid Waste
Management Fund shall be $35.00 per ton for
municipal and solid waste, $31 per ton for
construction and demolition, and $18.00 per
ton for yard waste. Fees for solid waste
disposed at the six (6) recycling and solid
waste collection centers shall be a minimum
of six cents (.06) per pound, or fifty cents
(.50) per bag. There will be no fee for
yard waste. These fees shall be in effect
from July 1, 2004, through June 30, 2005,
per the attached fee schedule.
Inspections
PERMIT FEE
PROVISIONS for the Scotland County
Inspections Department have been adjusted
for Fiscal Year 2004-05, as per attached fee
schedule.
Water
Districts I and II
Fee schedules
attached.
SECTION
14. BUDGET OFFICER
The Budget
Officer is hereby authorized to review and
process transfers of appropriations as
stipulated below:
a)
He may transfer amounts between
objects of expenditure within departments,
without limitations and without a separate
report.
b)
He may transfer amounts up to $1,000
between departments lying within the same
fund. In such cases, a separate
report of such transfer shall be submitted
to the County Commissioners at its next
regular meeting.
c)
He may not transfer any amount
between funds and may transfer no more than
$1,000 from the General Fund Contingencies
Account.
d)
He shall provide the governing body
with a Midyear Financial Review.
e)
He may, during the month of June,
make any necessary interdepartmental budget
transfers and amendments in order to close
out the fiscal year. All such adjustments
shall be reported to the governing body in a
separate report.
f)
He may, with approval of the Finance
Officer, transfer amounts between agency
accounts supervised by a single department
without limitation and without a separate
report. These agency accounts include, for
example, law enforcement, public health and
public assistance.
SECTION 15.
BUDGET ORDINANCE
This Budget
Ordinance has been prepared in compliance
with the Fiscal Control Act. Copies of the
Budget Ordinance shall be furnished to the
Budget Officer, Clerk to the Board, Finance
Officer, and Tax Collector.
Adopted this
the 23rd
day of June 2004
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