STATE OF NORTH CAROLINA )                    OFFICE OF THE COMMISSIONERS

                                                            )                    STOKES COUNTY GOVERNMENT

COUNTY OF STOKES                   )                    DANBURY, NORTH CAROLINA

                                                            )                    JUNE 29, 2009

 

           

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

 

for a recessed (recessed from June 24th meeting) Budget Work Session in the third floor

 

Conference Room of the Ronald Wilson Reagan Memorial Building (Administrative Building)

 

located in Danbury, North Carolina on Monday, June 29, 2009 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

                                                Finance Director Julia Edwards

                                               

                                                Clerk to the Board Darlene Bullins- absent

                                                                                               

Chairman J. Leon Inman called the meeting to order and 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. 

 

Budget Work Session

 

Fire Service District

 

            Chairman Inman noted that there was consensus of the Board at the June 24th Budget

 

Work Session to allocate $12,000 for a Contingency Fund for the Fire Service District which

 

could be used for emergencies.

 

            The Board discussed the Departments requesting emergency funding and the fact that

 

departments would have to have the Board of Commissioners’ approval before any funding is

 

allocated.  Commissioner Carroll noted the contingency could be used for emergencies such as

 

the recent forest fire, this would eliminate taking funding from Fund Balance.  Commissioner

 

Carroll noted it really doesn’t make any difference and had no issues with removing his request

 

to add $12,000 Contingency to the Fire Service District Budget.

 

            The Board unanimously agreed not to include the $12,000 Contingency in the Fire

 

Service District Budget.

 

King Fire District     

 

            Chairman Inman noted that King City Manager John Cater requested the Board increase

 

the King Fire Tax to 6.5 cents (1 cent increase).

 

            Finance Director Julia Edwards noted that the current value is estimated to generate

 

$239,758 in Fire Tax revenue.

 

            The Board discussed the one cent Fire Tax increase request, which would equal the

 

current Fire Service District Fire Tax.

           

            Chairman Inman requested the desire of each Board member regarding the one cent

 

increase for the King Fire District.

 

·         Vice Chairman Walker – increase to 6.5 cents, no more than Service District rate

·         Commissioner Smith – increase to 6.5 cents, no more than Service District rate

·         Commissioner Carroll – increase to 6.5 cents, no more than Service District rate

·         Commissioner Lankford – have a problem increasing any taxes in a revaluation year, but will go along with the one cent tax increase

·         Chairman Inman – not happy about increasing taxes, but can increase to 6.5 cents, no more than Service District rate

 

Chairman Inman entertained a motion

 

Commissioner Smith moved to increase the King Fire District Tax from 5.5 cents to 6.5

 

cents.  Vice Chairman Walker seconded and the motion carried unanimously.

           

Rural Hall Fire District Fund

 

            Chairman Inman noted the current Rural Hall Fire Tax rate is 5 cents and that there had

 

been no request for any increase.

 

            Chairman Inman entertained a motion.

 

            Commissioner Lankford moved to approve that the Rural Hall Fire Tax remain at 5 cents. 

 

Vice Chairman Walker seconded and the motion carried unanimously.

 

Walnut Cove Fire District Fund

 

            Chairman Inman noted the current Walnut Cove Fire Tax rate is 5 cents and that there

 

had been no request for any increase.

 

            Chairman Inman entertained a motion.

 

            Commissioner Smith moved to approve that the Walnut Cove Fire Tax remain at 5 cents. 

 

Vice Chairman Walker seconded and the motion carried unanimously.

 

Fiscal Year 2009-10 Budget Ordinance

 

            Finance Director Julia Edwards presented the Board with a copy of the budget that was

 

adopted on June 24th and a copy of the proposed Fiscal Year 2009-10 Budget Ordinance for the

 

Board’s review.  Director Edwards noted that $12,000 Contingency would need to be deducted

 

from the Fire Service District and the Fire Tax and Revenue be changed for the King Fire

 

District.

 

            The Board discussed the proposed Budget Ordinance submitted by Finance Director

 

Edwards.

 

            Commissioner Carroll noted the need to change reminder to remainder in Section

 

XXXIX.   Commissioner Smith noted the need to correct the spelling for Sauratown Fire Dept.

 

County Mileage Reimbursement

 

            The Board discussed the county’s current mileage reimbursement rate of 34.5 cents per

 

mile.  The proposed Budget Ordinance includes an increase to 55 cents per mile.  Commissioner

 

Carroll suggested the reimbursement mileage rate be set at 41 cents per mile.

           

Chairman Inman requested the desire of each Board member regarding setting the

 

mileage reimbursement rate at 41 cents per mile.

 

·         Commissioner Smith – 41 cents per mile

·         Commissioner Carroll – 41 cents per mile

·         Vice Chairman Walker – 41 cents per mile

·         Chairman Inman – 41 cents per mile

·         Commissioner Lankford –have a problem increasing any rate in a revaluation year

 

Chairman Inman reiterated to the Manager the need to reinforce to Department Heads,

 

the need for employees to use a county vehicle.   Vice Chairman Walker noted the need to

 

continue to explore ways to reduce travel costs such as carpooling.

 

            Chairman Inman entertained a motion.

 

            Commissioner Carroll moved to adjust the county’s mileage reimbursement rate to 41

 

cents per mile.  Commissioner Smith seconded and the motion carried unanimously.

 

            Finance Director Edwards corrected the changes suggested by the Board and submitted

 

the following corrected Budget Ordinance for the Board’s approval:

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, 2009 and ending June 30, 2010

in accordance with the chart of accounts heretofore established for this County:

100.4120.000

Administration

 $            189,967.00

100.4380.000

Animal Control

               177,201.00

100.6150.000

Arts Council

                76,165.00

100.9910.000

Contingency

            2,209,160.00

100.4950.000

Cooperative Extension

               193,088.00

100.9100.000

Debt Service

            2,526,200.00

100.4321.000

District Resource Center

               159,295.00

100.4920.000

Economic Development

               359,780.00

100.4170.000

Elections

               185,699.00

100.4325.000

Emergency Communications

               554,254.00

100.4330.000

Emergency Management

               143,081.00

100.4370.000

Emergency Medical Services

            2,399,270.00

100.5192.000

Environmental Health

               264,640.00

100.4130.000

Finance

               309,751.00

100.4340.000

Fire & Rescue

               198,891.00

100.5920.000

Forsyth Tech

                  4,750.00

100.4141.000

GIS/Mapping

               200,135.00

100.4110.000

Governing Body

               743,154.00

100.5100.000

Family Health Center

            1,628,314.00

100.5190.000

Home Health

               748,060.00

100.4210.000

Information Systems

               176,791.00

100.4320.000

Jail

            1,366,105.00

100.5191.000

King Clinic

                            -  

100.4150.000

Legal

                65,620.00

100.6110.000

Libraries

               489,281.00

100.4360.000

Medical Examiner

                23,000.00

100.5200.000

Mental Health

               398,820.00

100.4960.000

Natural Resources

               163,073.00

100.6121.000

Parks

                15,399.00

100.4910.000

Planning

               365,782.00

100.4190.000

Public Buildings

               884,336.00

100.4131.000

Purchasing

                65,953.00

100.6130.000

Recreation

               117,484.00

100.4180.000

Register of Deeds

               251,514.00

100.5911.000

School -- Current Expense

          10,338,277.00

100.5860.000

Senior Services

               478,679.00

100.4310.000

Sheriff's Department

            2,531,946.00

100.5310.000

Social Services

            3,267,040.00

100.5840.000

Aid to Blind

                  2,600.00

100.5850.000

Child Daycare

            1,582,730.00

100.5450.000

Medicaid

                20,000.00

100.5410.000

Public Assistance

            2,038,391.00

100.4720.000

Solid Waste

            1,330,670.00

Special Appropriation

               521,848.00

100.4160.000

Superior Court

                59,339.00

100.4140.000

Tax Administration

               489,443.00

100.4250.000

Vehicle Maintenance

               135,873.00

100.5820.000

Veteran Services

                18,449.00

100.9820.960

Capital Reserve

                10,000.00

100.9820.982

Revaluation Fund

               129,086.00

100.9820.984

Transfer SRMH

                            -  

100.9820.991

School Capital Outlay/Capital Reserve Fund

                            -  

TOTAL

 $       40,608,384.00

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

year beginning July 1, 2009 and ending June 30, 2010.

Ad Valorem Taxes

 $       21,512,277.00

Other Taxes & Licenses

            4,017,486.00

Unrestricted Intergovernmental Revenues

            2,158,725.00

Restricted Intergovernmental Revenues

            6,623,137.00

Permits and Fees

               361,385.00

Sales and Services

            3,538,511.00

Investment Earnings

               275,000.00

Miscellaneous

                79,790.00

Transfers

            1,352,073.00

Proceeds from Financing

               390,000.00

Fund Balance

               300,000.00

TOTAL

 $       40,608,384.00

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, 2009 and ending June 30, 2010 as follows:

 

Schools- Current Expense

 $       10,338,277.00

TOTAL

 $       10,338,277.00

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, 2009 and ending June 30, 2010.

Appropriated from General Fund

 $       10,338,277.00

TOTAL

 $       10,338,277.00

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, 2009 and

ending June 30, 2010.

Schools Capital Outlay

               732,075.00

Transfer to General Fund-Debt Service

            1,326,200.00

Public School Capital Building Fund-ADM

                            -  

Public School Capital Building Fund-ADM-Matching

                            -  

Public School Capital Building Fund-Lottery Funds

                            -  

TOTAL

 $         2,058,275.00

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, 2009

and ending June 30, 2010.

BOE 1/2 cent Sales Tax-Article 40

               700,000.00

BOE 1/2 cent Sales Tax-Article 42

               850,000.00

Public School Capital Fund-Adm

                            -  

Public School Capital Fund-Lottery Funds

                            -  

Fund Balance

               508,275.00

TOTAL

 $         2,058,275.00

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

year beginning July 1, 2009 and ending June 30, 2010.

Sheriff's Department

 $              10,000.00

Transfer to General Fund

                28,873.00

TOTAL

 $              38,873.00

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

for the fiscal year beginning July 1, 2009 and ending June 30, 2010.

Appropriated from General Fund

 $              10,000.00

Animal Control

 $               5,000.00

Public Buildings

 $               8,552.00

Planning

 $               5,000.00

Tax Maps

 $               5,321.00

Solid Waste

 $               5,000.00

TOTAL

 $              38,873.00

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

year beginning July 1, 2009 and ending June 30, 2010.

Salaries & Wages

 $              93,871.00

Social Security

                  5,820.00

Medicare Tax

                  1,361.00

Retirement

                  4,628.00

401k County Match

                     653.00

Group Insurance

                11,451.00

Dental Insurance

                     710.00

Postage

                  2,000.00

Printing

                  1,000.00

Maint. & Repairs Equipment

                     500.00

Maint. & Repairs Auto

                  1,500.00

Auto Supplies

                  1,250.00

Departmental Supplies

                  1,920.00

Advertising

                     672.00

Dues & Subscriptions

                  1,750.00

TOTAL

 $            129,086.00

 

 

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

for the fiscal year beginning July 1, 2009 and ending June 30, 2010.

Transfer to General Fund

 $            129,086.00

TOTAL

 $            129,086.00

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

fiscal year beginning July 1, 2009 and ending June 30, 2010.

Sewer Fees

 $            184,126.00

Grant

                40,000.00

TOTAL

 $            224,126.00

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

year beginning July 1, 2009 and ending June 30, 2010.

Salaries & Wages

 $              10,636.00

Social Security

                     659.00

Medicare Tax

                     154.00

Retirement

                     524.00

401K

                       81.00

Group Insurance

                  1,336.00

Dental Insurance

                       83.00

Telephone

                  2,500.00

Utilities

                10,100.00

Travel

                  2,000.00

Maint. & Repairs Equipment

                20,000.00

Miscellaneous Contractual Services

                30,000.00

Professional Services

                45,000.00

Principal

                79,422.00

Interest

                16,874.00

Principal

                  4,757.00

TOTAL

 $            224,126.00

 

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, 2009 and ending June 30, 2010.

Fund Balance

 $            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, 2009 and ending June 30, 2010.

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, 2009 and ending June 30, 2010.

E-911 Charges

 $            259,050.00

TOTAL

 $            259,050.00

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

year beginning July 1, 2009 and ending June 30, 2010.

Telephone

                87,600.00

Maint. & Repairs to Equipment

                63,500.00

Departmental Supplies

                     250.00

Training

                  7,000.00

Equipment

                86,300.00

Equipment Non Capitalized

                14,400.00

TOTAL

 $            259,050.00

 

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

year beginning July 1, 2009 and ending June 30, 2010.

 

 

 

Transfer from General Fund

 $              16,511.00

Senior Center General Purpose

                10,000.00

NWPCOG Senior Center Operations

                28,102.00

Walnut Cove Senior Center

                  5,000.00

Interest

                     210.00

Town of Walnut Cove

                  7,500.00

Fund Balance

                  7,602.00

TOTAL

 $              74,925.00

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, 2009 and ending June 30, 2010.

Salaries & Wages

 $              24,748.00

Social Security

                  1,609.00

Medicare Tax

                     376.00

Retirement

                  1,279.00

401k County Match

                     259.00

Group Insurance

                  3,817.00

Dental Insurance

                     237.00

Telephone

                  4,000.00

Postage

                     800.00

Utilities

                  5,000.00

Printing

                     300.00

Rent of Space

                  6,000.00

Rental of Equipment

                  1,400.00

Maint. & Repairs Auto

                     600.00

Professional Services

                18,000.00

Auto Supplies

                     600.00

Departmental Supplies

                  3,000.00

Food & Provisions

                  1,200.00

Miscellaneous Expense

                     200.00

Travel

                     100.00

Training

                     500.00

Advertising

                     300.00

Dues & Subscriptions

                     600.00

TOTAL

 $              74,925.00

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, 2009 and ending June 30, 2010.

Principal of Bond Maturing and Other Financing

 $         1,898,934.00

Interest of Bonds and Other Financing

               627,266.00

TOTAL

 $         2,526,200.00

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

fiscal year beginning July 1, 2009 and ending June 30, 2010.

Transfer from School Capital Outlay/Capital Reserve

 $         1,326,200.00

Appropriation from General Fund

            1,200,000.00

TOTAL

 $         2,526,200.00

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, 2009 and ending June 30, 2010.

Public Assistance

 $         2,038,391.00

Medical Assistance

                20,000.00

Aid to the Blind

                  2,600.00

Child Day Care

            1,582,730.00

TOTAL

 $         3,643,721.00

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

for the fiscal year beginning July 1, 2009 and ending June 30, 2010.

Federal/State Contribution

 $         2,575,046.00

Appropriation from General Fund

            1,068,675.00

TOTAL

 $         3,643,721.00

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, 2009 and ending June 30, 2010.

Salaries & Wages

 $              12,959.00

Social Security

                     803.00

Medicare Tax

                     188.00

Retirement

                     639.00

401K

                       91.00

Group Insurance

                  1,718.00

Dental Insurance

                     107.00

Professional Services

                  8,000.00

Postage

                     550.00

Utilities

                  6,000.00

Maint. & Repairs Equipment

                  6,000.00

Misc. Contractual Services

                  8,000.00

Departmental Supplies

                  5,000.00

Miscellaneous

                     400.00

Employee Training

                  1,500.00

Advertising

                     300.00

Dues & Subscriptions

                  1,100.00

Principal

                  2,000.00

Interest

                  1,300.00

Principal-County

                  6,641.00

Interest-County

                  5,269.00

TOTAL

 $              68,565.00

SECTION XXIV.  It is estimated that the following revenue will be available for the Danbury Water Fund in the

fiscal year beginning July 1, 2009 and ending June 30, 2010.

Water Fees

 $              66,940.00

Tap Fees

 $               1,500.00

Interest

 $                  125.00

TOTAL

 $              68,565.00

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, 2009 and ending June 30, 2010.

CONTRACTUAL SERVICES

City of King

 $            324,390.00

TOTAL

 $            324,390.00

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, 2009 and ending June 30, 2010.

District Fire Tax

 $            283,350.00

Prior Year Tax

                  6,040.00

1 Cent Sales Tax

                14,000.00

1/2 Cent Sales Tax (40)

                15,000.00

1/2 Cent Sales Tax (42)

                  6,000.00

1/2 Cent Sales Tax (44)

                            -  

TOTAL

 $            324,390.00

SECTION XXVII.  There is hereby levied a tax at the rate of six and one-half cents ($.065) per one hundred ($100.00) valuation of property listed for taxes as of January 1, 2009 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 $456,463,771 for the purpose of taxation and an estimated collection rate of (95.50%).

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, 2009 and ending June 30, 2010.

Misc. Contractual Services

 $              60,705.00

TOTAL

 $              60,705.00

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, 2009 and ending June 30, 2010.

District Fire Tax

                44,166.00

Prior Year Tax

                     800.00

1 Cent Sales Tax

                  2,000.00

1/2 Cent Sales Tax (40)

                  3,000.00

1/2 Cent Sales Tax (42)

                  1,200.00

1/2 Cent Sales Tax (44)

                            -  

Fund Balance Appropriated

                  9,539.00

TOTAL

 $              60,705.00

 

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, 2009 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 $92,494,698 of property for the purpose of taxation and an

estimated collection rate of (95.50%).

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, 2009 and ending June 30, 2010.

CONTRACTUAL SERVICES

Professional Services

 $               2,500.00

Utilities

                16,000.00

Maintenance and Repair-Bldg/Grounds

                  6,000.00

Maintenance and Repair-Equipment

                37,200.00

Maintenance and Repair-Trucks

                  2,500.00

Maintenance and Repair-Communications

                  1,500.00

Insurance

                20,300.00

Sub-Total

 $              86,000.00

 

MATERIALS, SUPPLIES AND EXPENSE

Fire Equipment

 $               8,290.00

Rescue Equipment

                  4,000.00

Station/office Equipment

                     600.00

Automotive Supplies

                            -  

Miscellaneous

                12,000.00

Dues and Subscriptions

                     925.00

Departmental Supplies

                  7,000.00

Training

                  1,200.00

NC Fire/Rescue Pension

                  1,200.00

Sub-Total

 $              35,215.00

CAPITAL OUTLAY

Debt Service

 $              68,540.00

Capital Outlay-Equipment

                11,595.00

Escrow Account

                35,000.00

Sub-Total

 $            115,135.00

TOTAL

 $            236,350.00

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, 2009 and ending June 30, 2010.

District Fire Tax

               170,446.00

Prior Year Tax

                  5,000.00

1Cent Sales Tax

                  6,500.00

1/2 Cent Sales Tax (40)

                  6,500.00

1/2 Cent Sales Tax (42)

                  3,879.00

1/2 Cent Sales Tax (44)

                            -  

Appropriation from Town of Walnut Cove

                40,000.00

Fund Balance Appropriated

                            -  

Other

                  4,025.00

TOTAL

 $            236,350.00

 

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, 2009 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 $356,955,585 of property for the purpose of taxation

and an estimated collection rate of (95.50%).

 

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, 2009 and ending June 30, 2010.

South Stokes

 $            200,859.00

Danbury

               182,886.00

Sauratown

               199,273.00

Stokes-Rockingham

               178,423.00

Northeast Stokes

               182,089.00

Francisco

               158,318.00

Lawsonville

                87,179.00

Pinnacle

               141,128.00

Westfield

                45,446.00

Pilot Mountain

                14,088.00

Pilot Knob

                19,635.00

Double Creek

               127,065.00

TOTAL

 $         1,536,389.00

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, 2009 and ending June 30, 2010.

Fund Balance Appropriation

 $              36,307.00

Service District Fire Tax

            1,309,082.00

Service District Fire Tax-Prior Year

                20,000.00

1 Cent Sales Tax

                65,000.00

1/2 Cent Sales Tax (40)

                80,000.00

1/2 Cent Sales Tax (42)

                25,000.00

1/2 Cent Sales Tax (44)

                            -  

Interest

                  1,000.00

TOTAL

 $         1,536,389.00

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, 2009 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 $2,108,871,686 of property for the purpose of taxation and an estimated collection

rate of (95.50%).

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 ,2009 and ending June 30, 2010, the Stokes County Board of Education is authorized to transfer, at its discretion, funds up to $300,000 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 2009-10 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.  This budget would set the mileage reimbursement rate at 41 cents.  Contingency for Salary

Schedule/longevity of $141,000 to be implemented with 8th pay period, retroactive to 1st pay period, and possible six (6) furlough days, beginning with 8th pay period are subject to revenue collections. Contingency for 

School's Current Expense of $100,000 are subject to revenue collections.  Hold Harmless is budgeted in the

following priority listing:

1.     Contingency for School Capital Outlay subject to equal match from Board of Education transferred from     

School's Current Expense Fund Balance $300,000 authorized in section XXXVIII.

      2.  Dedicated Fund-Debt Service $1,000,000

      3.  Contingency for Capital Outlay

              Defibrillator (2)   $62,000

              Attendance Software & Hardware  $39,660

              AED/Defibrillator  $1,500

              Asphalt  $50,000

      4.  Un-appropriated fund balance $250,000

      5.  Paving  $100,000

      6.  YVEDDI Building $50,000

      7.   Remainder of Hold Harmless to revert to fund balance

This budget incorporates the Health Department and Environmental Health revised fee schedules recommended by the Board of Health.

SECTION XXXX.  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, 2009 located within Stokes County for the

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

$3,612,962,899 property for the purpose of taxation and an estimated collection rate of (95.50%).

SECTION XXXXI.  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 29TH DAY OF JUNE, 2009

            The Board discussed ways to determine in January if the longevity steps, furlough days,

 

etc. would be implemented as noted in Section XXXIX.   Commissioner Carroll suggested

 

possibly looking at revenues in January to determine if revenues are at or above revenues

 

collected in January 2009.  Chairman Inman noted the determining factor would be decided by

 

the Board in January 2010.

 

            Chairman Inman entertained a motion to approve the Stokes County Budget Ordinance

 

for Fiscal Year 2009-10 and set the County tax rate at 60 cents.

 

Vice Chairman Walker moved to approve the Fiscal Year 2009-10 Budget Ordinance and

 

set the county tax rate at 60 cents.  Commissioner Smith seconded the motion.

 

Commissioner Lankford requested the Board vote on each Fire District separately.

 

Commissioner Carroll noted the Fire Taxes were a part of the Budget Ordinance and the

 

motion on the floor was to adopt the Budget Ordinance.

 

The motion carried (4-1) with Commissioner Lankford voting against the Budget

 

Ordinance.

 

Capital Reserve Resolution

 

            Finance Director Julia Edwards submitted the following Capital Reserve Resolution

 

for the Board’s approval:

 

WHEREAS, the Board of Commissioners of the County of Stokes, State of North Carolina, has recognized the need for

                   capital projects and improvements to certain capital assets; and

 

WHEREAS, the Board of Commissioners of the County of Stokes, deems it necessary to set aside in the budget ordinance

                    for the fiscal year 2009-10 certain sums in order to accumulate sufficient funds to complete these projects.

 

NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of the County of Stokes, that the following amounts

                    be deposited in a Capital Reserve Fund for the projects as follows:

 

 

 

 

 

2007-08

Project

Account

Reserve

2008-09

2008-09

2008-09

2008-09

Name

Number

Amount

Appropriated

Amendments

Expenditures

Reserve Amount

Administration

201.4120.000

$1,250.00

$0.00

$25,000.00

$0.00

$26,250.00

Finance

201.4130.000

$5,000.00

$0.00

$1,500.00

$5,000.00

$1,500.00

Tax Administration

201.4140.000

$6,135.00

$0.00

$8,000.00

$6,135.00

$8,000.00

Tax Maps

201.4141.015

$8,871.00

$0.00

$0.00

$3,550.00

$5,321.00

Register of Deeds

201.4180.025

$38,611.00

$0.00

$126.00

$0.00

$38,737.00

Public Buildings

201.4190.013

$78,552.00

$50,000.00

$0.00

$20,000.00

$108,552.00

Technology

201.4210.009

$6,100.00

$0.00

$0.00

$6,100.00

$0.00

Vehicle Maintenance

201.4250.006

$106,812.00

$0.00

$13,035.00

$10,000.00

$109,847.00

Sheriff's Department

201.4310.001

$35,700.00

$10,000.00

$0.00

$5,700.00

$40,000.00

Economic Development

201.4920.027

$214,178.00

$0.00

$21,325.00

$0.00

$235,503.00

Emergency Comm.

201.4325.002

$8,275.00

$0.00

$0.00

$775.00

$7,500.00

Emergency Med. Ser.

201.4370.010

$116,275.00

$0.00

$0.00

$116,275.00

$0.00

Fire Marshal

201.4340.000

$4,080.00

$0.00

$0.00

$4,080.00

$0.00

Planning

201.4910.000

$5,000.00

$0.00

$0.00

$0.00

$5,000.00

Ag Advisory Committee

201.4950.009

$10,000.00

$0.00

$0.00

$0.00

$10,000.00

Animal Control

201.4380.002

$32,150.00

$0.00

$0.00

$7,150.00

$25,000.00

Jail

201.4320.012

$10,797.00

$0.00

$0.00

$3,720.00

$7,077.00

Library

201.6110.000

$160,000.00

$0.00

$0.00

$160,000.00

$0.00

Town of Danbury

201.4920.027

$25,000.00

$0.00

$0.00

$25,000.00

$0.00

Forsyth Tech

201.5912.018

$13,600.00

$0.00

$0.00

$0.00

$13,600.00

Solid Waste

201.4720.018

$7,000.00

$5,000.00

$0.00

$7,000.00

$5,000.00

Superior Court

201.4160.000

$21,187.00

$0.00

$0.00

$2,190.00

$18,997.00

E911 Fund

201.4325.001

$30,000.00

$0.00

$0.00

$30,000.00

$0.00

Totals

$944,573.00

$65,000.00

$68,986.00

$412,675.00

$665,884.00

            The Board discussed the proposed Capital Reserve Resolution submitted by Director

 

Edwards.

 

            Chairman Inman entertained a motion.

 

            Commissioner Carroll moved to approve the Resolution Establishing the Capital Reserve

 

Fund as submitted.   Commissioner Smith seconded and the motion carried unanimously.

 

Budget Amendment #79

 

            Finance Director Julia Edwards submitted the following Budget Amendment #79 which

 

reflects changes approved in the Fiscal Year 2009/10 Budget:

                                                                                                                      Current

Account

ACCOUNT

 BUDGETED

 INCREASE

 AS

 

Number

DESCRIPTION

 AMOUNT

 (DECREASE)

 AMENDED

 

General Fund

 

Contingency

 

100.9910.000

Contingency

 $   390,117.00

 $  (350,785.00)

 $    39,332.00

 

100.9910.300

Personnel Cost

 $   114,445.00

 $  (114,445.00)

 

$               -  

 

100.9910.500

Fuel Cost Contingency

 $     45,000.00

 $   (45,000.00)

$                -  

 

 

Transfers

 

100.9820.984

Transfer to Stokes Reynolds Fund

 $   300,000.00

 $   300,000.00

 $  600,000.00

 

100.9820.992

Transfer to Dedicated Fund-Debt Service

$                -  

 $   210,230.00

 $  210,230.00

 

TOTALS

    $   849,562.00

 $                -  

     $  849,562.00

 

 

Stokes Reynolds Fund

 

500.5700.000

Hospital Operations

    $   300,000.00

 $   300,000.00

 $  600,000.00

 

    $   300,000.00

 $   300,000.00

     $  600,000.00

 

 

Dedicated Fund-Debt Services

 

211.9100.000

School-Debt Service

   $                -  

 $   210,230.00

 $  210,230.00

 

   $                -  

 $   210,230.00

     $  210,230.00

 

This budget amendment is justified as follows:

 

 

                        To transfer funds from contingency to the Stokes Reynolds Fund for expenditures in Fiscal Year 2009-10 and Dedicated Fund

                       -Debt Services for reserve for future debt.

                        This will result in a net increase of $510,230.00 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

Stokes Reynolds Fund

500.3981.000

Transfer from General Fund

 $   300,000.00

 $   300,000.00

 $  600,000.00

TOTALS

        $   300,000.00

       $   300,000.00

       $  600,000.00

Dedicated Fund-Debt Services

211.3981.000

Transfer from General Fund

 $                -  

       $   210,230.00

 $  210,230.00

 $                -  

        $   210,230.00

      $  210,230.00

 

 

Commissioner Carroll moved to approve Budget Amendment #79 as submitted.  Vice

 

Chairman Walker seconded and the motion carried (4-1) with Commissioner Lankford voting

 

against the motion.

 

            Chairman Inman expressed his appreciation to Board members for their dedication and

 

hard work.

 

 

 

Adjournment

 

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

 

motion to adjourn the recessed Budget Work Session.

 

Commissioner Smith moved to adjourn the recessed Budget Work Session.  

 

Commissioner Carroll seconded and the motion carried unanimously.

 

 

 

 

 

 

________________________                                  _____________________________

Darlene M. Bullins                                                    J. Leon Inman

Clerk to the Board                                                    Chairman