STATE OF NORTH CAROLINA )                    OFFICE OF THE COMMISSIONERS

                                                            )                    STOKES COUNTY GOVERNMENT

COUNTY OF STOKES                   )                    DANBURY, NORTH CAROLINA

                                                            )                    JUNE 21, 2007

 

 

           

            The Board of Commissioners of the County of Stokes, State of North Carolina, met

 

for a recessed Budget Work Session (recessed from June 20, 2007) regarding the adopted

 

Fiscal Year 2007-08 County Budget in the Commissioners’ Chambers of the Ronald Wilson

 

Reagan Memorial Building (Administrative Building) located in Danbury, North Carolina on

 

Thursday, June 21, 2007 at 2:00 pm with the following members present:

 

                                                Chairman J. Leon Inman

Vice-Chairman Jimmy Walker

Commissioner Ron Carroll                                         

Commissioner Ernest Lankford

                                                Commissioner Stanley Smith

                                                                                                                       

                                                County Personnel in Attendance:

                                                County Manager K. Bryan Steen

                                                Clerk to the Board Darlene Bullins

Finance Director Julia Edwards

           

                                   

Chairman Leon Inman called the meeting to order.

 

Commissioner Lankford delivered the invocation.

           

GENERAL GOVERNMENT-GOVERNING BODY-PLEDGE OF ALLEGIANCE

 

            Chairman Inman opened the meeting by inviting the citizens in attendance to

 

join the Board with the Pledge of Allegiance. 

 

 

Fiscal Year 2007-2008 County Budget

 

            Finance Director Julia Edwards presented the Board with a copy of the adopted

 

Stokes County Fiscal Year 2007-08 Budget.  Finance Director Edwards noted that with the

 

final calculations, there was an approximately $20,000 increase in the regular contingency.

 

            Finance Director Edwards also presented the Board with the following Budget

 

Summary, which details the amendments to the County Manager’s recommended budget:

 

Budget Summary

 F/Y 2007-08

 

 

 

 

 

 

 

 

General Fund

 

 

 

 

Revenues

 

 

 

 

60 cent Tax Rate

 

 

 

 

 

 

 

 

 

Hold Harmless

 $1,442,335.00

 $   376,665.00

 Fund Balance

 

 

 

 

 

 

Solid Waste Fees

 $     56,000.00

 Add

 

 

 

 

 

 

 

Arts Council

 $       4,350.00

 Subtract

 

 

 

 

 

 

 

Fire Marshal

 $     85,375.00

 Add from Service District

 

 

 

 

 

 

Expenditures

 

 

 

 

Contingency

 $     85,023.00

 Add $215,023

 

 

 

 

 

 

 

Personnel Contingency

 $     50,000.00

 Subtract

 

 

 

 

 

 

 

Debt Service

 $     65,865.00

 Add Network Upgrade

 

 

 

 

 

 

Economic Development

 $       7,500.00

 Add Regional Tourism Imitative

 

 

 

 

 

 

Environmental Health

 $       7,764.00

 Subtract Overtime

 

 

 

 

 

 

Finance

 $       1,850.00

 Subtract File Cabinet

 

 

 

 

 

 

Fire Marshal

 $     69,435.00

 Add Assist. Fire Marshal & Fire Inspector

 

 

 and associated costs.

 

 

 

 

 

 

Governing  Body

 $       1,672.00

 Subtract Defibrillator

 

 

 

 

 

 

Health Department

 $       2,225.00

 Subtract two exam tables

 

 

 

 

 

 

Information Systems

 $   159,345.00

 Subtract Network Upgrade Lease Purchase

 

 

 

 

 

Libraries

 $     26,000.00

 Add Salary Study Implementation

 

 

 

 

 

Parks

 $       5,500.00

 Subtract Mower

 

 

 

 

 

 

 

Public Buildings

 $   287,500.00

 Subtract Improvements

 

 

 

 

 

 

Register of Deeds

 $       2,223.00

 Subtract Additional Hours Part Time

 

 

 

 

 

Schools Current Expense

 $     13,000.00

 Subtract

 

 

 

 

 

 

 

Social Services

 $     34,871.00

 Subtract Social Worker II 

 

 

 

 

 

 

Medicaid

 $   157,500.00

 Subtract $2,424,810

 

 

 

 

 

 

Solid Waste

 $     13,100.00

 Subtract Green Boxes

 

 

 

 

 

 

Stokes County Growers Coop

 $     10,000.00

 Add

 

 

 

 

 

 

 

Capital Reserve

 $     50,000.00

 Add Courtroom C

 

 

 $     50,000.00

 Add Economic Development

 

 

 $     25,000.00

 Add Forsyth Tech

 

 

 $     56,000.00

 Subtract EMS Vehicle Repairs

 

 

 

 

 

 

N C Forestry Service

 $       6,000.00

 Add

 

 

 

 

 

 

 

Fees Changes

 

 

 

 

 

 

 

 

 

Solid Waste Fees

 

 

 

 

   C & D Waste

 

 

 

 

 

 

 

 

 

   Citizens

 First 200 lbs $5.00

 

 

 

 Each Addition $3.00 per 100 lbs

 

 

 

 

 

 

 

   Commercial

 $58.00 to $65.00 per ton

 

 

 

 

 

 

 

New fee schedule effective August 1, 2007

 

 

 

 

 

 

 

 

King Fire District

 

 

 

 

 

 

 

 

 

Tax Rate .05 cents to .055 cents

 

 

 

 

 

 

 

 

Service District

 

 

 

 

 

 

 

 

 

Tax Rate .055 cents to .065 cents

 

 

 

 

 

 

 

 

Fire Marshal

 $     85,375.00

 Transfer to General Fund

 

 

 

 

 

 

 

 

 

 

 

School Capital Outlay/Capital Reserve Fund

 

 

 

 

 

 

 

BOE-Fund Balance

 $   300,000.00

 Transfer from School Fund Balance to Capital

 

 

 Outlay at the School Board's discretion.

 

 

            Finance Director Edwards presented the Board the following proposed Stokes

 

County Budget Ordinance for Fiscal Year 2007-08 for their consideration:

 

 

 

 

APPENDIX A

 

 

 

 

BE IT ORDAINED, by the Board of Commissioners of the County of Stokes, State of North Carolina:

 

 

 

 

SECTION I.  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:

 

 

 

 

100.4120.000

 

Administration

 $       185,656.00

100.4380.000

 

Animal Control

          207,434.00

100.6150.000

 

Arts Council

             72,453.00

100.9910.000

 

Contingency

          610,023.00

100.4950.000

 

Cooperative Extension

          194,250.00

100.9100.000

 

Debt Service

       3,095,600.00

100.4321.000

 

District Resource Center

          148,471.00

100.4920.000

 

Economic Development

          151,762.00

100.4170.000

 

Elections

          278,527.00

100.4325.000

 

Emergency Communications

          548,828.00

100.4330.000

 

Emergency Management

          137,092.00

100.4370.000

 

Emergency Medical Services

       2,101,161.00

100.5192.000

 

Environmental Health

          257,440.00

100.4130.000

 

Finance

          292,269.00

100.4340.000

 

Fire & Rescue

          236,574.00

100.5920.000

 

Forsyth Tech

               5,300.00

100.4141.000

 

GIS/Mapping

          234,513.00

100.4110.000

 

Governing Body

          739,289.00

100.5100.000

 

Family Health Center

       1,373,061.00

100.5190.000

 

Home Health

          753,470.00

100.4210.000

 

Information Systems

          233,817.00

100.4320.000

 

Jail

       1,332,902.00

100.5191.000

 

King Clinic

          153,007.00

100.4150.000

 

Legal

             66,000.00

100.6110.000

 

Libraries

          416,000.00

100.4360.000

 

Medical Examiner

             23,000.00

100.5200.000

 

Mental Health

          398,820.00

100.4960.000

 

Natural Resources

          120,811.00

100.6121.000

 

Parks

             17,831.00

100.4910.000

 

Planning

          361,091.00

100.4190.000

 

Public Buildings

          916,400.00

100.4131.000

 

Purchasing

             65,456.00

100.6130.000

 

Recreation

          117,484.00

100.4180.000

 

Register of Deeds

          233,464.00

100.5911.000

 

School -- Current Expense

       9,825,959.00

100.5860.000

 

Senior Services

          533,942.00

100.4310.000

 

Sheriff's Department

       2,179,005.00

100.5310.000

 

Social Services

       3,501,430.00

100.5840.000

 

Aid to Blind

               4,726.00

100.5850.000

 

Child Daycare

       1,704,622.00

100.5450.000

 

Medicaid

       2,424,810.00

100.5410.000

 

Public Assistance

       1,286,701.00

100.4720.000

 

Solid Waste

       1,267,984.00

 

 

Special Appropriation

          385,407.00

100.4160.000

 

Superior Court

             59,100.00

100.4140.000

 

Tax Administration

          394,374.00

100.4250.000

 

Vehicle Maintenance

          134,084.00

100.5820.000

 

Veteran Services

             16,802.00

100.9820.960

 

Capital Reserve

          225,000.00

100.9820.982

 

Revaluation Fund

          135,605.00

100.9820.984

 

Transfer SRMH

          300,000.00

100.9820.991

 

School Capital Outlay/Capital Reserve Fund

                            -  

 

 

 

  

 

 

TOTAL

 $ 40,458,807.00

 

 

 

 

SECTION II.  It is estimated that the following revenues will be available for the General Fund in the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Ad Valorem Taxes

 $ 19,549,330.00

 

 

Other Taxes & Licenses

       5,967,600.00

 

 

Unrestricted Intergovernmental Revenues

       1,611,335.00

 

 

Restricted Intergovernmental Revenues

       7,007,081.00

 

 

Permits and Fees

          539,862.00

 

 

Sales and Services

       3,865,994.00

 

 

Investment Earnings

          425,000.00

 

 

Miscellaneous

             13,000.00

 

 

Transfers

       1,479,605.00

 

 

Fund Balance

                            -  

 

 

 

 

 

 

TOTAL

 $ 40,458,807.00

 

 

 

 

SECTION III.  The appropriation to the Board of Education's expense account shall be allocated from the

General Fund for the fiscal year beginning July 1, 2007 and ending June 30, 2008 as follows:

 

 

 

 

 

 

Schools- Current Expense

 $    9,825,959.00

 

 

 

 

 

 

TOTAL

 $    9,825,959.00

 

 

 

 

SECTION IV.  It is estimated that the following revenues will be available for the Board of Education's

current expense account for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

Appropriated from General Fund

 $    9,825,959.00

 

 

 

 

 

 

TOTAL

 $    9,825,959.00

 

 

 

 

 

 

 

 

SECTION V.  The following amounts are hereby appropriated in the School Capital Outlay/Capital Reserve

Fund to the Board of Education's Capital Outlay account for the fiscal year beginning July 1, 2007 and

ending June 30, 2008.

 

 

 

 

 

 

 

Schools Capital Outlay

          686,000.00

 

 

Transfer to General Fund-Debt Service

       1,464,000.00

 

 

Public School Capital Building Fund-ADM

          423,275.00

 

 

Public School Capital Building Fund-ADM-Matching

                            -  

 

 

Public School Capital Building Fund-Lottery Funds

          405,000.00

 

 

Reserve for Future Projects

                            -  

 

 

 

 

 

 

TOTAL

 $    2,978,275.00

 

 

 

 

SECTION VI.  It is estimated that following revenues will be available for the School Capital Outlay/Capital

Reserve Fund to the Board of Education's Capital Outlay account for this fiscal year beginning July 1, 2007

and ending June 30, 2008.

 

 

 

 

 

 

 

BOE 1/2 cent Sales Tax-Article 40

          725,000.00

 

 

BOE 1/2 cent Sales Tax-Article 42

       1,425,000.00

 

 

Public School Capital Fund-Adm

          423,275.00

 

 

Public School Capital Fund-Lottery Funds

          405,000.00

 

 

Transfer from Capital Reserve Fund

                            -  

 

 

Transfer from General Fund

                            -  

 

 

 

 

 

 

TOTAL

 $    2,978,275.00

 

 

 

 

SECTION VII.  The following amounts are hereby appropriated in the Capital Reserve Fund for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Sheriff's Department

 $         10,000.00

 

 

Public Building

             50,000.00

 

 

EMS

             50,000.00

 

 

Economic Development

             50,000.00

 

 

Library

             40,000.00

 

 

Forsyth Tech

             25,000.00

 

 

Transfer to General Fund

             12,605.00

 

 

Transfer to E911 Fund

             20,000.00

 

 

 

 

 

 

TOTAL

 $       257,605.00

SECTION VIII.  It is estimated that the following revenues will be available for the Capital Reserve Fund

for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Appropriated from General Fund

 $       225,000.00

 

 

Information Systems

               7,000.00

 

 

Emergency Communications

               5,605.00

 

 

E911

             20,000.00

 

 

 

 

 

 

TOTAL

 $       257,605.00

 

 

 

 

 

 

 

 

SECTION IX.  The following amounts are hereby appropriated in the Revaluation Fund for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

Salaries & Wages

 $         88,164.00

 

 

Social Security

               5,466.00

 

 

Medicare Tax

               1,278.00

 

 

Retirement

               4,346.00

 

 

401k County Match

                  882.00

 

 

Group Insurance

             10,604.00

 

 

Dental Insurance

                  791.00

 

 

Postage

               2,000.00

 

 

Printing

               1,000.00

 

 

Maint. & Repairs Auto

                  500.00

 

 

Misc. Contractual Services

             10,574.00

 

 

Auto Supplies

               1,550.00

 

 

Departmental Supplies

               4,500.00

 

 

Travel

                            -  

 

 

Training

               1,500.00

 

 

Advertising

                  700.00

 

 

Dues & Subscriptions

               1,750.00

 

 

 

 

 

 

TOTAL

 $       135,605.00

 

 

 

 

SECTION X.  It is estimated that the following revenues will be available for the Revaluation Fund

for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Transfer to General Fund

 $       135,605.00

 

 

Fund Balance

                            -  

 

 

 

 

 

 

TOTAL

 $       135,605.00

 

 

 

 

SECTION XI.  It is estimated that the following revenues will be available for the Regional Sewer Fund for

fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Sewer Fees

 $       169,227.00

 

 

Fund Balance

                            -  

 

 

 

 

 

 

TOTAL

 $       169,227.00

 

 

 

 

SECTION XII.  The following amounts are hereby appropriated in the Regional Sewer Fund for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

Telephone

 $            2,500.00

 

 

Utilities

               9,500.00

 

 

Travel

                  700.00

 

 

Maint. & Repairs Equipment

             20,000.00

 

 

Miscellaneous Contractual Services

             30,000.00

 

 

Miscellaneous Expense

                            -  

 

 

Principal

             79,422.00

 

 

Interest

             24,105.00

 

 

Transfer to General Fund

               3,000.00

 

 

TOTAL

 $       169,227.00

SECTION XIII.  It is estimated that the following revenues will be available for the Stokes-Reynolds Revenue

Bond Fund for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

Fund Balance

 $                        -  

 

 

Transfer from General Fund

          300,000.00

 

 

 

 

 

 

TOTAL

 $       300,000.00

 

 

 

 

SECTION XIV.  The following amounts are hereby appropriated in the Stokes-Reynolds Revenue Bond Fund

for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Hospital Operations

 $       300,000.00

 

 

 

 

 

 

TOTAL

 $       300,000.00

 

 

 

 

SECTION XV.  It is estimated that the following revenues will be available for the Enhanced 911 Fund for

the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

E-911 Charges

 $       210,000.00

 

 

Wireless 911 Fees

 $       140,000.00

 

 

Interest

               5,000.00

 

 

Transfer from Capital Reserve

             20,000.00

 

 

Fund Balance

             31,497.00

 

 

 

 

 

 

TOTAL

 $       406,497.00

 

 

 

 

SECTION XVI.  The following amounts are hereby appropriated in the Enhanced 911 Fund for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Salaries & Wages

 $         15,083.00

 

 

Social Security Tax

                  935.00

 

 

Medicare Tax

                  219.00

 

 

Retirement

                  744.00

 

 

401K

                  151.00

 

 

Group Insurance

               1,768.00

 

 

Dental Insurance

                  132.00

 

 

Professional Services

             35,500.00

 

 

Telephone

             97,000.00

 

 

Maint. & Repairs to Equipment

             78,095.00

 

 

Misc. Contractual Services

               1,780.00

 

 

Departmental Supplies

                  731.00

 

 

Training

               2,000.00

 

 

Equipment

             87,290.00

 

 

Equipment Non Capitalized

                            -  

 

 

Principle-Debt Payment

             77,796.00

 

 

Interest-Debt Payment

               7,273.00

 

 

Transfer to Capital Reserve

                            -   

 

 

 

 

 

 

TOTAL

 $       406,497.00

 

 

 

 

SECTION XVII.  The following amounts are hereby appropriated in the Senior Service Center Fund for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Transfer from General Fund

 $            4,886.00

 

 

Senior Center General Purpose

               5,123.00

 

 

NWPCOG Senior Center Operations

             28,602.00

 

 

Walnut Cove Senior Center

               8,000.00

 

 

Interest

                     58.00

 

 

Town of Walnut Cove

               7,000.00

 

 

Other Grants

                            -  

 

 

Fund Balance

             18,317.00

 

 

 

 

 

 

TOTAL

 $         71,986.00

 

SECTION XVIII.  It is estimated that the following revenues will be available for the Senior Service Center Fund

for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Salaries & Wages

 $         23,945.00

 

 

Social Security

               1,485.00

 

 

Medicare Tax

                  347.00

 

 

Retirement

               1,181.00

 

 

401k County Match

                  239.00

 

 

Group Insurance

               3,535.00

 

 

Dental Insurance

                  264.00

 

 

Telephone

               3,900.00

 

 

Postage

                  500.00

 

 

Utilities

               5,000.00

 

 

Printing

                  400.00

 

 

Rent of Space

               6,000.00

 

 

Rental of Equipment

               1,440.00

 

 

Maint. & Repairs Auto

                  600.00

 

 

Professional Services

             15,000.00

 

 

Auto Supplies

                  600.00

 

 

Departmental Supplies

               3,800.00

 

 

Food & Provisions

                  800.00

 

 

Miscellaneous Expense

                  300.00

 

 

Travel

                  200.00

 

 

Training

                  650.00

 

 

Advertising

                  600.00

 

 

Dues & Subscriptions

                  600.00

 

 

Equipment Non-Capitalized

                  600.00

 

 

 

 

 

 

TOTAL

 $         71,986.00

 

 

 

 

SECTION XVIIII.  The following amounts are hereby appropriated in the Debt Service for the payment of

principle and interest on the outstanding debt of the County of Stokes and expenses related thereto for the

fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Principle of Bond Maturing and Other Financing

 $    2,434,802.00

 

 

Interest of Bonds and Other Financing

          660,798.00

 

 

 

 

 

 

TOTAL

 $    3,095,600.00

 

 

 

 

SECTION XX.  It is estimated that the following revenues will be available in the Debt Service Fund for the

fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Transfer from School Capital Outlay/Capital Reserve

 $    1,464,000.00

 

 

Approp. from General Fund

       1,201,325.00

 

 

Transfer from Capital Reserve

               7,000.00

 

 

Public School Capital Fund-ADM

          423,275.00

 

 

 

 

 

 

TOTAL

 $    3,095,600.00

 

 

 

 

SECTION XXI.  The following amounts are hereby appropriated to the Public Assistance Accounts for payments

to recipients of Public Assistance for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

Public Assistance

 $    1,286,701.00

 

 

Medical Assistance

       2,424,810.00

 

 

Aid to the Blind

               4,726.00

 

 

Child Day Care

       1,704,622.00

 

 

 

 

 

 

TOTAL

 $    5,420,859.00

 

 

 

 

SECTION XXII.  It is estimated that the following revenues will be available in the Public Assistance Accounts

for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Federal/State Contribution

 $    2,477,339.00

 

 

Appropriation from General Fund

       2,943,520.00

 

 

 

 

 

 

TOTAL

 $    5,420,859.00

SECTION XXIII.  The following amounts are hereby appropriated in the King Fire District for the operation and

activities of the District for the fiscal year beginning July 1, 2007 and ending June 30, 2008

 

 

 

 

 

 

CONTRACTUAL SERVICES

 

 

 

City of King

 $       294,845.00

 

 

 

 

 

 

TOTAL

 $       294,845.00

 

 

 

 

SECTION XXIIII.  It is estimated that the following revenue will be available for the King Fire District Fund in the

fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

District Fire Tax

 $       219,532.00

 

 

Prior Year Tax

             14,813.00

 

 

Fund Balance

                            -  

 

 

1 Cent Sales Tax

             18,000.00

 

 

1/2 Cent Sales Tax (40)

             18,000.00

 

 

1/2 Cent Sales Tax (42)

               9,500.00

 

 

1/2 Cent Sales Tax (44)

             15,000.00

 

 

TOTAL

 $       294,845.00

 

 

 

 

SECTION XXV.  There is hereby levied a tax at the rate of five and one-half cents ($.055) per one hundred ($100.00)

valuation of property listed for taxes as of January 1, 2007 located within the King Fire District for the purpose

of supplementing the revenues of the King Fire District.  The rate is based on an estimated valuation of

property of $412,899,024 for the purpose of taxation and an estimated collection rate of (96.67%).

 

 

 

 

SECTION XXVI.  The following amounts are hereby appropriated in the Rural Hall Fire and Rescue District Fund

for the operation and activities of the District for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

Misc. Contractual Services

 $         46,118.00

 

 

 

 

 

 

TOTAL

 $         46,118.00

SECTION XXVII.  It is estimated that the following revenues will be available for the Rural Hall Fire and Rescue

District Fund in the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

District Fire Tax

             41,290.00

 

 

Prior Year Tax

                  328.00

 

 

1 Cent Sales Tax

               1,500.00

 

 

1/2 Cent Sales Tax (40)

               1,000.00

 

 

1/2 Cent Sales Tax (42)

               1,000.00

 

 

1/2 Cent Sales Tax (44)

               1,000.00

 

 

Fund Balance Appropriated

                            -  

 

 

 

 

 

 

TOTAL

 $         46,118.00

 

 

 

 

SECTION XVIII.  There is hereby levied a tax at the rate of five cents ($.05) per one hundred

dollars ($100.00) valuation of property listed for taxes as of January 1, 2007 located with the Rural Hall Fire

and Rescue District for the purpose of supplementing the revenues of the Rural Hall Fire and Rescue District.

The rate is based on an estimated valuation of $85,291,041 of property for the purpose of taxation and an

estimated collection rate of (96.83%).

 

 

 

 

 

SECTION XXVIIII  The following amounts are hereby appropriated in the Walnut Cove Fire District Fund for the

operation and activities of the District for the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

CONTRACTUAL SERVICES

 

 

 

Professional Services

 $            1,800.00

 

 

Utilities

             14,650.00

 

 

Maintenance and Repair-Bldg/Grounds

               5,460.00

 

 

Maintenance and Repair-Equipment

             28,700.00

 

 

Maintenance and Repair-Trucks

               1,500.00

 

 

Maintenance and Repair-Communications

               1,800.00

 

 

Insurance

             24,000.00

 

 

 

 

 

 

Sub-Total

 $         77,910.00

 

 

 

 

 

 

MATERIALS, SUPPLIES AND EXPENSE

 

 

 

Fire Equipment

 $            7,010.00

 

 

Rescue Equipment

             12,155.00

 

 

Automotive Supplies

                  597.00

 

 

Miscellaneous

             12,500.00

 

 

Dues and Subscriptions

               1,200.00

 

 

Departmental Supplies

               1,200.00

 

 

Training

               5,000.00

 

 

NC Fire/Rescue Pension

               1,500.00

 

 

 

 

 

 

Sub-Total

 $         41,162.00

 

 

 

 

 

 

CAPITAL OUTLAY

 

 

 

Debt Service

 $         62,540.00

 

 

Capital Outlay-Equipment

             21,278.00

 

 

Escrow Account

             20,000.00

 

 

 

 

 

 

Sub-Total

 $       103,818.00

 

 

 

 

 

 

TOTAL

 $       222,890.00

 

 

 

 

SECTION XXX  It is estimated that the following revenues will be available for the Walnut Cove Fire

District in the fiscal year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

District Fire Tax

          148,025.00

 

 

Prior Year Tax

               4,065.00

 

 

1Cent Sales Tax

               9,000.00

 

 

1/2 Cent Sales Tax (40)

               9,000.00

 

 

1/2 Cent Sales Tax (42)

               7,000.00

 

 

1/2 Cent Sales Tax (44)

               9,000.00

 

 

Appropriation from Town of Walnut Cove

             35,000.00

 

 

Fund Balance Appropriated

                            -  

 

 

Other

               1,800.00

 

 

 

 

 

 

TOTAL

 $       222,890.00

 

 

 

 

SECTION XXXI.  There is hereby levied a tax at the rate of five cents ($0.05) per

one hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2007 located within the

Walnut Cove Fire District for the purpose of supplementing the revenues of the Walnut Cove Fire and Rescue

District.  The rate is based on an estimated valuation of $308,060,130 of property for the purpose of taxation

and an estimated collection rate of (96.10%).

 

 

SECTION XXXII.  The following amounts are hereby appropriated in the Stokes County Service District Fund

for the operation and activities of the District Fund for the operation and activities of the District for the fiscal

year beginning July 1, 2007 and ending June 30, 2008.

 

 

 

 

 

 

 

Appropriations to Fire Departments

 $    1,451,076.00

 

 

Fire Marshal

             85,375.00

 

 

 

 

 

 

TOTAL

 $    1,536,451.00

 

 

 

 

 

 

 

 

SECTION XXXIII.  It is estimated that the following revenues will be available for the Stokes County Service

District in the fiscal year beginning July 1, 2007 and June 30, 2008.

 

 

 

 

 

 

 

Fund Balance Appropriation

 $                        -  

 

 

Service District Fire Tax

       1,171,451.00

 

 

Service District Fire Tax-Prior Year

             39,000.00

 

 

1 Cent Sales Tax

             95,000.00

 

 

1/2 Cent Sales Tax (40)

             95,000.00

 

 

1/2 Cent Sales Tax (42)

             55,000.00

 

 

1/2 Cent Sales Tax (44)

             80,000.00

 

 

Interest

               1,000.00

 

 

 

 

 

 

TOTAL

 $    1,536,451.00

 

 

 

 

 

 

 

 

SECTION XXXIIII.  There is hereby levied a tax at the rate of six and one-half cents ($0.065) per hundred dollars ($100.00)

valuation of property listed for taxes as of January 1, 2007 located within the Stokes County Service District

purpose of supplementing the revenues of the Stokes County Service District.  The rate is based on an

estimated valuation of $1,866,438,305 of property for the purpose of taxation and an estimated collection

rate of (96.56%).

 

 

 

 

 

 

SECTION XXXV.  The Budget Officer is hereby authorized to transfer appropriations within a fund outlined under

the following conditions:

 

 

 

 

 

          A.  He may transfer amounts between object-of-expenditure within a department up to $5,000 and

without a report being requested.

 

 

 

 

 

          B.  He may transfer amounts up to $5,000.00 between departments of the same fund with an official

report on such transfers at the next regular meeting of the Board of Commissioners.

 

 

 

 

          C.  He may not transfer any amounts between funds nor from any contingency appropriation within a fund.

 

 

 

 

          D.  He may not transfer any funds from salary and wages accounts or capital outlay line-items to other line-

item accounts without a report and approval by the Board of Commissioners.

 

 

 

 

SECTION XXXVI.  The Stokes County Board of Education shall supply the Stokes County Board of County

Commissioners with a copy of any Budget Amendments.  Stokes County Board of Education's annual audit shall include

a compliance section for the County funding and requirements.

 

 

 

 

 

SECTION XXXVII.  There is hereby levied a tax at the rate of sixty cents ($0.60) per one hundred dollars

($100.00) valuation of property listed for taxes as of January 1, 2007 located within Stokes County for the

purpose of supplementing the revenues of Stokes County.  The rate is based on an estimated valuation of

$3,222,452,573 property for the purpose of taxation and an estimated collection rate of (96.30%).

 

 

 

 

SECTION XXXVIII.  Copies of the Budget Ordinance shall be furnished to the Budget Officer, Finance Director,

and the Tax Administrator for direction in the performance of their duties.

 

 

 

 

 

 

 

ADOPTED THIS 21TH DAY OF JUNE, 2007

 

 

 

 

 

            County Manager Steen requested the Board review the Section XXXV which

 

authorizes the Budget Officer to transfer appropriations within a fund.  Manager Steen

 

noted that Item A allows the Budget Officer to transfer amounts between object of

 

expenditure within a department up to $5,000 and without a report being requested.  The

 

amount was increased to $5,000 (last year $1,000) which will reduce budget amendments.

 

            Vice Chairman Walker stated he would prefer a monthly report explaining the

 

transfer.

 

            The Board agreed to change Item A to read as follows:

 

            A.  He may transfer amounts between object-of-expenditure within a department up to $5,000 and a monthly report to the Board of County Commissioners

 

            County Manager Steen also requested the Board approve an effective date for the

 

Solid Waste Fees increase that was adopted at the June 20th meeting.

 

            The Board agreed the effective date for the increase in Solid Waste Fees –

 

August 1, 2007.         

 

            Clerk to the Board Darlene Bullins noted that County would be advertising the fee

 

increase in order to inform the public.

 

            Commissioner Lankford noted that the public needed to know that the County had

 

received a fee increase from the C&D Contractor which was the rationale for the increase to

 

the public.

 

            Chairman Inman entertained a motion to approve the Stokes County Budget

 

Ordinance for Fiscal Year 2007-08 as amended.

 

            Commissioner Lankford moved to approve the Stokes County Budget Ordinance for

 

Fiscal Year 2007-08 as amended.  Vice Chairman Walker seconded and the motion carried

 

(4-1) with Commissioner Carroll voting against the motion.

 

            County Manager Bryan Steen requested direction from the Board regarding the

 

job descriptions for the two Fire Marshal’s positions that were reinstated to the budget.

 

            The Board discussed the current job duties of the two positions.

 

            Commissioner Carroll suggested possibly discussing the issue with the

 

Fire Commission.

 

            Commissioner Lankford noted the need to evaluate the need for the daytime support.

 

            Commissioner Smith also noted the need to evaluate the need for the daytime support

 

and review the compensatory time issue with these positions.

 

Chairman Inman reiterated the need to address compensatory time with not only these

 

positions, but with every county employee.

 

            County Manager Steen noted that he had notified all department heads to

 

begin to assess the amount of compensatory time that their employees had and were accruing.

 

            Chairman Inman expressed his appreciation to fellow Board members and county

 

staff for their hard work during the budget process.

 

Adjournment

 

There being no further business to come before the Board, Chairman Inman

 

entertained a motion to adjourn the meeting.

 

Commissioner Smith moved to adjourn the meeting.   Vice Chairman Walker

 

seconded and the motion carried unanimously.

 

 

 

 

_________________________                                  _____________________________

Darlene M. Bullins                                                    J. Leon Inman

Clerk to the Board                                                    Chairman