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 19th 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

 

 

 

 

 

 

MATERIALS, SUPPLIES AND EXPENSE

 

 

 

Fire Equipment

 $                      12,500.00

 

 

Rescue Equipment

                           2,600.00

 

 

Automotive Supplies

                                      -  

 

 

Miscellaneous

                         12,500.00

 

 

Dues and Subscriptions

                           1,200.00

 

 

Departmental Supplies

                           1,200.00

 

 

Training

                           5,000.00

 

 

NC Fire/Rescue Pension

                              600.00

 

 

 

                           1,800.00

 

 

Sub-Total

 $                      37,400.00

 

 

 

 

 

 

CAPITAL OUTLAY

 

 

 

Debt Service

 $                      20,375.00

 

 

Capital Outlay-Equipment

                         62,540.00

 

 

Escrow Account

                         25,000.00

 

 

 

 

 

 

Sub-Total

 $                    107,915.00

 

 

TOTAL

 $                    224,515.00

 

 

 

 

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

District in the fiscal year beginning July 1, 2008 and ending June 30, 2009.

 

 

 

 

 

 

 

District Fire Tax

                       149,433.00

 

 

Prior Year Tax

                           5,000.00

 

 

1Cent Sales Tax

                           9,500.00

 

 

1/2 Cent Sales Tax (40)

                           9,500.00

 

 

1/2 Cent Sales Tax (42)

                           6,000.00

 

 

1/2 Cent Sales Tax (44)

                           4,500.00

 

 

Appropriation from Town of Walnut Cove

                         35,000.00

 

 

Fund Balance Appropriated

                           1,057.00

 

 

Other

                           4,525.00

 

 

 

 

 

 

TOTAL

 $                    224,515.00

 

 

 

 

SECTION XXXIII.  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, 2008 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 $309,737,419 of property for the purpose of taxation

and an estimated collection rate of (96.49%).

 

 

 

 

 

SECTION XXXIV.  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, 2008 and ending June 30, 2009.

 

 

 

 

 

 

 

South Stokes

 $                    184,379.00

 

 

Danbury

                       189,482.00

 

 

Saturation

                       197,837.00

 

 

Stokes-Rockingham

                       168,915.00

 

 

Northeast Stokes

                       157,351.00

 

 

Francisco

                       150,138.00

 

 

Lawsonville

                         87,578.00

 

 

Pinnacle

                       109,261.00

 

 

Westfield

                         50,863.00

 

 

Pilot Mountain

                         12,764.00

 

 

Pilot Knob

                         18,687.00

 

 

Double Creek

                       119,081.00

 

 

Fire Marshal

                                      -  

 

 

 

 

 

 

TOTAL

 $                 1,446,336.00

 

 

 

 

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

District in the fiscal year beginning July 1, 2008 and ending June 30, 2009.

 

 

 

 

 

 

 

Fund Balance Appropriation

 $                                   -  

 

 

Service District Fire Tax

                    1,201,087.00

 

 

Service District Fire Tax-Prior Year

                         30,000.00

 

 

1 Cent Sales Tax

                         73,000.00

 

 

1/2 Cent Sales Tax (40)

                         73,000.00

 

 

1/2 Cent Sales Tax (42)

                         33,000.00

 

 

1/2 Cent Sales Tax (44)

                         35,000.00

 

 

Interest

                           1,249.00

 

 

 

 

 

 

TOTAL

 $                 1,446,336.00

 

 

 

 

SECTION XXXVI.  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, 2008 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 $1,915,044,134 of property for the purpose of taxation and an estimated collection

rate of (96.49%).

 

 

 

 

 

 

 

SECTION XXXVII.  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

a monthly report to the Board of County Commissioners.

 

 

 

 

 

          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 XXXVIII.  During the fiscal year beginning July 1 ,2008 and ending June 30, 2009, the Stokes County Board of Education

is authorized to transfer, at its discretion, funds up to $250,000 from the local Current Expense account fund balance to the

Capital Outlay account in order to supplement the appropriation provided for in Section V of this ordinance.

 

 

 

 

The Stokes County Board of Education shall furnish the Stokes County Board of Commissioners a copy of the Board of Education's

approved Budget Resolution for Fiscal Year 2008-09 and any amendments thereto.  Stokes County Board of Education's

annual audit shall include a compliance section for the County funding and requirements.

 

 

 

 

 

SECTION XXXIX.  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, 2008 located within Stokes County for the

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

$3,291,121,054 property for the purpose of taxation and an estimated collection rate of (96.49%).

 

 

 

 

SECTION XXXX.  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 23rd DAY OF JUNE, 2008

 

 

            Chairman Inman recessed the meeting until 5:00 pm in order to allow Board members

 

to review the documents presented by Manager Steen.

 

The Board returned to open session of the June 19th meeting.

 

Capital Reserve – Budget Amendment #121

 

            Finance Director Julia Edwards submitted Budget Ordinance Amendment #121.

 

To amend the General Fund, the expenditures are to be changed as follows:

 

 

 

 

Current

 

 

Account

Account

Budgeted

Increase

As

Number

Description

Amount

(Decrease)

Amended

 

Contingency

 

 

 

100.9910.000

Contingency

     $136,256.00

$(110,835.00)

$25,421.00

 

 

 

 

 

 

 

 

 

 

 

Transfers

 

 

 

100.9910.000

Transfer to Capital Reserve

   $270,034.00

 $110,835.00

$380,869.00

 

Totals

$406,290.00

$00.00

$406,290.00

 

Capital Reserve Fund

 

 

 

201.4380.002

Animal Control

   $31,350.00

 $800.00

$32,150.00

201.4325.002

Emergency Communications

$7,500.00

$775.00

$8,275.00

201.4370.010

EMS

   $115,000.00

 $1,275.00

$116,275.00

201.4130.000

Finance

$00.00

$5,000.00

$5,000.00

201.4340.000

Fire Marshal

$00.00

 $4,080.00

$4,080.00

201.4141.015

Tax Maps

$5,321.00

$3,550.00

$8,871.00

201.4210.009

Information Systems

$00.00

$6,100.00

$6,100.00

201.4320.001

Jail

$10,377.00

$420.00

$10,797.00

201.4140.000

Tax

$00.00

$6,135.00

$6,135.00

201.4310.001

Sheriff’s Department

$30,000.00

$5,700.00

$35,700.00

201.4720.018

Solid Waste

$00.00

$7,000.00

$7,000.00

201.4160.000

Superior Court

$1,187.00

$20,000.00

$21,187.00

201.4250.006

Vehicle Maintenance

$96,812.00

$10,000.00

$106,812.00

201.6110.000

Library

$40,000.00

$40,000.00

$80,000.00

 

           Totals

     $337,547.00

 $110,835.00

   $448,382.00

           

This budget amendment is justified as follows:

To transfer funds from Capital Reserve Fund for the purchase of Capital Outlay.

 

This will result in a net increase of $110,835.00 in the expenditures and other financial use to the County’s annual budget.  To provide the additional revenue for the above, the following revenues will increase.  These revenues have already been received or are verified they will be received in this fiscal year.

 

 

 

Current

 

 

Account

Account

Budgeted

Increase

          As

Number

Description

Amount

(Decrease)

     Amended

 

Capital Reserve Fund

 

 

 

201.3981.000

Transfer from General Fund

$270,034.00

$110,835.00

$380,869.00

 

Totals

$270,034.00

$110,835.00

$380,869.00

 

 

            Finance Director Julia Edwards discussed Budget Amendment #121 with the Board.    

            Chairman Inman entertained a motion to approve Budget Amendment #121.

 

            Commissioner Lankford moved to approve Budget Amendment #121.  Vice Chairman

 

Walker seconded and the motion carried unanimously.

Discussion – Rural Hall and Walnut Cove Fire Districts

 

            Commissioner Carroll requested to discuss the following:

 

§         Motion approved by the Board on June 19th states that the $5,333 appropriation to the Fire Marshal in both the Rural Hall and Walnut Cove Fire Districts’ budgets be removed and added to each fire departments’ appropriation

§         The proposed budgets for each department along with the proposed Budget Ordinance submitted do not reflect that the $5,333 has been added to the fire departments’ appropriation, the $5,333 has been decreased from each departments’ fund balance

§         The intention of the initial motion presented and approved on the 19th did not intend for the $5,333 to be deducted from their fund balance, it was intended to be added to their appropriation

 

Finance Director Julia Edwards noted that it was her understanding to decrease the

 

fund balance appropriation due to the fact that each department received their initial request.

 

            The Board discussed the initial motion presented by Commissioner Carroll and the final

 

motion submitted by Vice Chairman Walker on June 19th.

 

            Commissioner Carroll noted that if the proposed Budget Ordinance is adopted as

 

submitted, it is not going to reflect the motion approved by the Board on June 19th.

 

            Commissioner Lankford noted that giving each department an additional $5,333

 

would be appropriating more that the individual department requested.

 

            Commissioner Carroll reiterated that the proposed Budget Ordinance could be adopted

 

either way, but if the proposed ordinance is not amended, it would not reflect the approved

 

motion on June 19th and would not be the budget he agreed to support.

 

Section XXXVIII

 

            Commissioner Carroll moved to amend Section #38 of the proposed Budget Ordinance

 

as follows:

 

§         During the fiscal year beginning July 1, 2008 and ending June 30, 2009, the Stokes County Board of Education is authorized to transfer at its discretion, funds up to $250,000 from the local Current Expense account fund balance to the Capital Outlay account in order to supplement the appropriations provided for in Section V of this ordinance.

§         The Stokes County Board of Education shall furnish the Stokes County Board of Commissioners a copy of the Board of Education’s approved Budget Resolution for fiscal year 2008-09 and any amendments thereto.  Stokes County Board of Education’s annual audit shall include a compliance section for the County funding and requirements.

 

Commissioner Lankford seconded the motion.

 

The Board discussed Commissioner Carroll’s motion.

 

The motion was unanimous.

 

Section XXXVII

 

            Commissioner Carroll moved to amend Section #37 (Items A & B) of the proposed

 

Budget Ordinance as follows:

 

 

Commissioner Smith seconded the motion.

 

Commissioner Carroll noted that a recent budget amendment was brought to the Board

 

for approval with line items that were under $5,000 which could have been a budget

 

memorandum and that he would like to have a clear cut rule for budget amendments as

 

opposed to a budget memorandum.

 

            County Manager Bryan Steen noted that the budget amendment noted was an extremely

 

large amount even thought the individual amounts were under the $5,000 limit, he felt that due

 

to such large amount, it should be brought to the Board.

 

            The Board discussed the motion presented by Commissioner Carroll.

 

            Chairman Inman called the vote.

 

            The motion failed (1-4) with Chairman Inman, Vice Chairman Walker, Commissioner

 

Lankford, and Commissioner Smith voting against the motion.

 

Section XXXV and Section XXXVI

 

            Commissioner Carroll moved to amend Section #35 and Section #36 of the proposed

 

Budget Ordinance as follows:

 

                        Section #35

§         It is estimated that the following revenues will be available for the Stokes County Service District in the fiscal year beginning July 1, 2008 and ending June 30, 2009:

·        Fund Balance Appropriation = $0.00

·        Service District Fire Tax = $1,154,887.00

·        Service District Fire Tax-Prior Tax = $30,000.00

·        1 Cent Sales Tax  = $92,500.00

·        ½ Cent Sales Tax (40) = $92,500.00

·        ½ Cent Sales Tax (42) = $40,000.00

·        ½ Cent Sales Tax (44) = $35,000.00

·        Interest = $1,449.00

Section #36

§         There is hereby levied a tax at the rate of six and one-fourth cents ($0.625) per hundred dollars ($100.00) valuation of property…..

 

Commissioner Smith seconded the motion.

 

            Commissioner Carroll noted that the Board last year with himself dissenting raised

 

the tax rate on part of the county to provide a service for the whole county, this year the

 

proposed Budget Ordinance removes that expense from the Service District so it seems only

 

fair to remove the tax.  The motion is to remove only part of the tax from the citizens in

 

the county who have the highest county tax burden.

 

            Chairman Inman called the vote.

 

            The motion failed (1-4) with Chairman Inman, Vice Chairman Walker, Commissioner

 

Lankford, and Commissioner Smith voting against the motion.

 

 

 

 

Approval of the Proposed Budget Ordinance

 

            Commissioner Carroll moved to approve the proposed Budget Ordinance as amended to

 

Section #38 and leaving Walnut Cove Fire District and Rural Hall Fire District as written, not

 

as the motion approved on June 19th.  Commissioner Smith seconded and the motion carried

 

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

 

Adjournment

 

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

 

entertained a motion to adjourn the recessed meeting.

 

Commissioner Lankford moved to adjourn the recessed meeting.  Vice Chairman

 

Walker seconded and the motion carried unanimously.

 

 

 

 

 

 

 

________________________                                  _____________________________

Darlene M. Bullins                                                    J. Leon Inman

Clerk to the Board                                                     Chairman