STATE OF NORTH CAROLINA ) OFFICE OF THE COMMISSIONERS

) STOKES COUNTY GOVERNMENT

COUNTY OF STOKES ) DANBURY, NORTH CAROLINA

) JUNE 23, 2008

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

for a recessed budget work session (recessed from the June 19^th budget work session) in the

Commissioners’ Chambers of the Ronald Wilson Reagan Memorial Building (Administrative

Building) located in Danbury, North Carolina on Monday, June 23, 2008 at 4:30 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 J. Leon Inman called the recessed budget work session to order.

Commissioner Smith 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.

GENERAL GOVERNMENT – GOVERNING BODY – BUDGET WORK SESSION

County Manager Bryan Steen presented each member with a copy of the proposed

Fiscal Year 2008-09 County Budget with the amendments approved by the Board of

Commissioners on June 19, 2008, which included the following proposed Budget Ordinance

for F/Y 2008-09:

		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, 2008 and ending June 30, 2009
in accordance with the chart of accounts heretofore established for this County:
100.4120.000	Administration	$ 216,522.00
100.4380.000	Animal Control	189,366.00
100.6150.000	Arts Council	77,538.00
100.9910.000	Contingency	503,930.00
100.4950.000	Cooperative Extension	192,674.00
100.9100.000	Debt Service	3,024,910.00
100.4321.000	District Resource Center	156,960.00
100.4920.000	Economic Development	327,226.00
100.4170.000	Elections	161,323.00
100.4325.000	Emergency Communications	590,124.00
100.4330.000	Emergency Management	144,216.00
100.4370.000	Emergency Medical Services	2,439,835.00
100.5192.000	Environmental Health	270,325.00
100.4130.000	Finance	315,198.00
100.4340.000	Fire & Rescue	203,941.00
100.5920.000	Forsyth Tech	6,350.00
100.4141.000	GIS/Mapping	191,142.00
100.4110.000	Governing Body	778,843.00
100.5100.000	Family Health Center	1,513,925.00
100.5190.000	Home Health	739,953.00
100.4210.000	Information Systems	233,460.00
100.4320.000	Jail	1,356,081.00
100.5191.000	King Clinic	117,096.00
100.4150.000	Legal	65,620.00
100.6110.000	Libraries	449,281.00
100.4360.000	Medical Examiner	23,000.00
100.5200.000	Mental Health	398,820.00
100.4960.000	Natural Resources	169,084.00
100.6121.000	Parks	16,980.00
100.4910.000	Planning	370,058.00
100.4190.000	Public Buildings	1,535,400.00
100.4131.000	Purchasing	66,034.00
100.6130.000	Recreation	117,484.00
100.4180.000	Register of Deeds	253,532.00
100.5911.000	School -- Current Expense	10,309,600.00
100.5860.000	Senior Services	561,343.00
100.4310.000	Sheriff's Department	2,484,040.00
100.5310.000	Social Services	3,315,108.00
100.5840.000	Aid to Blind	3,000.00
100.5850.000	Child Daycare	1,673,649.00
100.5450.000	Medicaid	1,371,008.00
100.5410.000	Public Assistance	1,956,431.00
100.4720.000	Solid Waste	1,344,732.00
	Special Appropriation	498,298.00
100.4160.000	Superior Court	59,714.00
100.4140.000	Tax Administration	490,727.00
100.4250.000	Vehicle Maintenance	149,697.00
100.5820.000	Veteran Services	17,942.00
100.9820.960	Capital Reserve	65,000.00
100.9820.982	Revaluation Fund	155,170.00
100.9820.984	Transfer SRMH	300,000.00
100.9820.991	School Capital Outlay/Capital Reserve Fund	-
	TOTAL	$ 41,971,690.00
SECTION II. It is estimated that the following revenues will be available for the General Fund in the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Ad Valorem Taxes	$ 19,973,616.00
	Other Taxes & Licenses	5,102,800.00
	Unrestricted Intergovernmental Revenues	1,997,248.00
	Restricted Intergovernmental Revenues	7,472,521.00
	Permits and Fees	400,020.00
	Sales and Services	3,647,911.00
	Investment Earnings	425,000.00
	Miscellaneous	140,429.00
	Transfers	1,792,145.00
	Proceeds from Financing	1,020,000.00
	Fund Balance	-
	TOTAL	$ 41,971,690.00
SECTION III. The appropriation to the Board of Education's current expense account shall be allocated from the
General Fund for the fiscal year beginning July 1, 2008 and ending June 30, 2009 as follows:
	Schools- Current Expense	$ 10,309,600.00
	TOTAL	$ 10,309,600.00
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, 2008 and ending June 30, 2009.
	Appropriated from General Fund	$ 10,309,600.00
	TOTAL	$ 10,309,600.00
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, 2008 and
ending June 30, 2009.
	Schools Capital Outlay	608,440.00
	Transfer to General Fund-Debt Service	1,739,060.00
	Public School Capital Building Fund-ADM	298,315.00
	Public School Capital Building Fund-ADM-Matching	52,500.00
	Public School Capital Building Fund-Lottery Funds	-
	TOTAL	$ 2,698,315.00
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, 2008
and ending June 30, 2009.
	BOE 1/2 cent Sales Tax-Article 40	675,000.00
	BOE 1/2 cent Sales Tax-Article 42	1,375,000.00
	Public School Capital Fund-Adm	298,315.00
	Public School Capital Fund-Lottery Funds	-
	Fund Balance	350,000.00
	TOTAL	$ 2,698,315.00
SECTION VII. The following amounts are hereby appropriated in the Capital Reserve Fund for the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Sheriff's Department	$ 10,000.00
	Public Building	50,000.00
	Solid Waste	5,000.00
	Transfer to General Fund	52,635.00
	Transfer to E911 Fund	30,000.00
	TOTAL	$ 147,635.00
SECTION VIII. It is estimated that the following revenues will be available for the Capital Reserve Fund
for the fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Appropriated from General Fund	$ 65,000.00
	Animal Control	$ 800.00
	Information Systems	$ 6,100.00
	Emergency Communications	$ 775.00
	EMS	$ 1,275.00
	Finance	$ 5,000.00
	Fire Marshal	$ 4,080.00
	Tax Maps	$ 3,550.00
	Jail	$ 420.00
	Tax	$ 6,135.00
	Sheriff's Department	$ 5,700.00
	Solid Waste	$ 7,000.00
	Superior Court	$ 1,800.00
	Vehicle Maintenance	$ 10,000.00
	E911	30,000.00
	TOTAL	$ 147,635.00
SECTION IX. The following amounts are hereby appropriated in the Revaluation Fund for the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Salaries & Wages	$ 92,059.00
	Social Security	5,697.00
	Medicare Tax	1,335.00
	Retirement	4,539.00
	401k County Match	921.00
	Group Insurance	11,811.00
	Dental Insurance	791.00
	Postage	17,000.00
	Printing	3,000.00
	Maint. & Repairs Auto	1,500.00
	Misc. Contractual Services	-
	Auto Supplies	3,000.00
	Departmental Supplies	4,320.00
	Travel	-
	Training	6,412.00
	Advertising	700.00
	Dues & Subscriptions	1,750.00
	Equipment Non Capitalized	5,335.00
	TOTAL	$ 160,170.00
SECTION X. It is estimated that the following revenues will be available for the Revaluation Fund
for the fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Transfer to General Fund	$ 155,170.00
	Fund Balance	5,000.00
	TOTAL	$ 160,170.00
SECTION XI. It is estimated that the following revenues will be available for the Regional Sewer Fund for
fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Sewer Fees	$ 166,070.00
	Fund Balance	-
	TOTAL	$ 166,070.00
SECTION XII. The following amounts are hereby appropriated in the Regional Sewer Fund for the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Salaries & Wages	$ 2,590.00
	Social Security	161.00
	Medicare Tax	38.00
	Retirement	128.00
	401K	26.00
	Group Insurance	394.00
	Dental Insurance	27.00
	Telephone	2,500.00
	Utilities	9,500.00
	Travel	2,000.00
	Maint. & Repairs Equipment	20,000.00
	Miscellaneous Contractual Services	30,000.00
	Miscellaneous Expense	-
	Principal	79,422.00
	Interest	19,284.00
	Transfer to General Fund	-
	TOTAL	$ 166,070.00
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, 2008 and ending June 30, 2009.
	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, 2008 and ending June 30, 2009.
	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, 2008 and ending June 30, 2009.
	E-911 Charges	$ 174,000.00
	Wireless 911 Fees	$ 125,000.00
	Interest	3,000.00
	Transfer from Capital Reserve	30,000.00
	Fund Balance	201.00
	TOTAL	$ 332,201.00
SECTION XVI. The following amounts are hereby appropriated in the Enhanced 911 Fund for the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Salaries & Wages	$ 15,908.00
	Social Security Tax	985.00
	Medicare Tax	230.00
	Retirement	784.00
	401K	159.00
	Group Insurance	1,969.00
	Dental Insurance	133.00
	Professional Services	53,617.00
	Telephone	87,200.00
	Maint. & Repairs to Equipment	57,122.00
	Misc. Contractual Services	-
	Departmental Supplies	285.00
	Training	6,840.00
	Equipment	-
	Equipment Non Capitalized	21,900.00
	Principle-Debt Payment	81,351.00
	Interest-Debt Payment	3,718.00
	TOTAL	$ 332,201.00
SECTION XVII. The following amounts are hereby appropriated in the Senior Service Center Fund for the fiscal
year beginning July 1, 2008 and ending June 30, 2009.
	Transfer from General Fund	$ 26,160.00
	Senior Center General Purpose	8,000.00
	NWPCOG Senior Center Operations	28,602.00
	Walnut Cove Senior Center	5,000.00
	Interest	100.00
	Town of Walnut Cove	7,500.00
	Other Grants	-
	Fund Balance	3,016.00
	TOTAL	$ 78,378.00
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, 2008 and ending June 30, 2009.
	Salaries & Wages	$ 25,998.00
	Social Security	1,608.00
	Medicare Tax	377.00
	Retirement	1,282.00
	401k County Match	260.00
	Group Insurance	3,937.00
	Dental Insurance	264.00
	Telephone	4,000.00
	Postage	800.00
	Utilities	5,000.00
	Printing	1,000.00
	Rent of Space	6,000.00
	Rental of Equipment	1,440.00
	Maint. & Repairs Auto	600.00
	Professional Services	18,000.00
	Auto Supplies	600.00
	Departmental Supplies	3,648.00
	Food & Provisions	1,200.00
	Miscellaneous Expense	300.00
	Travel	192.00
	Training	672.00
	Advertising	600.00
	Dues & Subscriptions	600.00
	Equipment Non-Capitalized	-
	TOTAL	$ 78,378.00
SECTION XIX. 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, 2008 and ending June 30, 2009.
	Principle of Bond Maturing and Other Financing	$ 2,461,822.00
	Interest of Bonds and Other Financing	563,088.00
	TOTAL	$ 3,024,910.00
SECTION XX. It is estimated that the following revenues will be available in the Debt Service Fund for the
fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Transfer from School Capital Outlay/Capital Reserve	$ 1,739,060.00
	Approp. from General Fund	1,197,535.00
	Transfer from Capital Reserve	-
	Public School Capital Fund-ADM	88,315.00
	TOTAL	$ 3,024,910.00
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, 2008 and ending June 30, 2009.
	Public Assistance	$ 1,956,431.00
	Medical Assistance	1,371,008.00
	Aid to the Blind	3,000.00
	Child Day Care	1,673,649.00
	TOTAL	$ 5,004,088.00
SECTION XXII. It is estimated that the following revenues will be available in the Public Assistance Accounts
for the fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Federal/State Contribution	$ 2,570,006.00
	Appropriation from General Fund	2,434,082.00
	TOTAL	$ 5,004,088.00
SECTION XXIII. The following amounts are hereby appropriated in the Danbury Water Fund for the operation and
activities of the District for the fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Salaries & Wages	$ 5,178.00
	Salaries & Wages-Contract	-
	Social Security	321.00
	Medicare Tax	75.00
	Retirement	255.00
	401K	52.00
	Group Insurance	788.00
	Dental Insurance	53.00
	Professional Services	18,000.00
	Telephone	360.00
	Postage	300.00
	Utilities	4,500.00
	Maint. & Repairs Equipment	9,600.00
	Misc. Contractual Services	4,000.00
	Departmental Supplies	4,200.00
	Miscellaneous	400.00
	Employee Training	700.00
	Advertising	300.00
	Dues & Subscriptions	1,000.00
	Principal	2,000.00
	Interest	1,500.00
	TOTAL	$ 53,582.00
SECTION XXIV. It is estimated that the following revenue will be available for the Danbury Water Fund in the
fiscal year beginning July 1, 2008 and ending June 30, 2009.
	Water Fees	$ 53,582.00
	Fund Balance	-
	TOTAL	$ 53,582.00
SECTION XXV. 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, 2008 and ending June 30, 2009.
	CONTRACTUAL SERVICES
	City of King	$ 276,288.00
	TOTAL	$ 276,288.00
SECTION XXVI. It is estimated that the following revenue will be available for the King Fire District Fund in the
fiscal year beginning July 1, 2008 and ending June 30, 2009.
	District Fire Tax	$ 223,788.00
	Prior Year Tax	8,000.00
	Fund Balance	-
	1 Cent Sales Tax	16,000.00
	1/2 Cent Sales Tax (40)	16,000.00
	1/2 Cent Sales Tax (42)	7,500.00
	1/2 Cent Sales Tax (44)	5,000.00
	TOTAL	$ 276,288.00
SECTION XXVII. 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, 2008 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 $421,687,887 for the purpose of taxation and an estimated collection rate of (96.49%).
SECTION XXVIII. 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, 2008 and ending June 30, 2009.
	Misc. Contractual Services	$ 54,690.00
	TOTAL	$ 54,690.00
SECTION XXIX. 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, 2008 and ending June 30, 2009.
	District Fire Tax	42,150.00
	Prior Year Tax	800.00
	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	7,240.00
	TOTAL	$ 54,690.00
SECTION XXX. 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, 2008 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 $87,366,495 of property for the purpose of taxation and an
estimated collection rate of (96.49%).
SECTION XXXI. 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, 2008 and ending June 30, 2009.
	CONTRACTUAL SERVICES
	Professional Services	$ 2,000.00
	Utilities	14,650.00
	Maintenance and Repair-Bldg/Grounds	5,750.00
	Maintenance and Repair-Equipment	29,300.00
	Maintenance and Repair-Trucks	2,500.00
	Maintenance and Repair-Communications	1,000.00
	Insurance	24,000.00
	Sub-Total	$ 79,200.00