240617 Budget Adoption
June 17, 2024, Budget Adoption
The Randolph County Board of Commissioners met in special session at 6:00 p.m. in Meeting
Room A, 725 McDowell Road, Asheboro, NC. Chairman Darrell Frye, Vice-Chairman David
Allen, Commissioner Maxton McDowell, Commissioner Kenny Kidd, and Commissioner Hope
Haywood were present. Also present were County Manager Zeb Holden, Assistant County
Manager/Finance Officer Will Massie, Assistant County Manager/Operations William Johnson,
County Attorney Ben Morgan, Deputy Clerk Jenny Parks, and Clerk to the Board Dana Crisco.
The meeting was livestreamed on YouTube.
Chairman Frye thanked everyone for attending and he introduced County Manager Zeb Holden.
Manager Holden acknowledged the time and effort of the staff who have worked tirelessly on the
2024-2025 Budget. He thanked Will Massie, Assistant County Manager/Finance Officer for his
hard work in preparing the budget.
Approval of Budget Amendments for FY 2023-2024 Close-out
Will Massie, Assistant County Manager/Finance Officer, reviewed the budget amendments
presented to close out the fiscal year (FY) 2023-2024.
On motion of Allen, seconded by Haywood, the Board voted 5-0 to 1) approve the request to
purchase furniture from Indoff for the Farm, Food, and Family Education Center in the amount
of $585,563 and 2) approve amendment #10 for the Aramark Food Services Contract (#2018-
00000159) at the Detention Center.
On motion by Kidd, seconded by Allen, the Board voted 5-0 to approve Budget Ordinance
Amendments #79 Veterans Services Donation, #80 Juvenile Detention, #81 Correct Transfer from
NW Randolph Center Project, #82 Fire Districts Tax Fund, #83 Aging Funding, and #84 School
District Tax Fund for the General Fund as follows:
2023-2024 Budget Ordinance
General Fund—Budget Amendment #79
Revenues Increase Decrease
Miscellaneous Revenues $3,850
4245,154
Appropriations Increase Decrease
Veterans Services $3,850
2023-2024 Budget Ordinance
General Fund—Budget Amendment #80
Revenues Increase Decrease
Investment Income $25,000
Appropriations Increase Decrease
Other Public Safety Appropriations $25,000
2023-2024 Budget Ordinance
General Fund - Budget Amendment #81
6/17/24
Revenues Increase Decrease
Transfer from Northwest Randolph
$842,726
Human Services Center Capital Project
Fund
Investment Income $842,726
Appropriations Increase Decrease
2023-2024 Budget Ordinance
General Fund - Budget Amendment #82
Revenues Increase Decrease
Ad Valorem Property Taxes $600,000
Appropriations Increase Decrease
Tax Distributions $600,000
2023-2024 Budget Ordinance
General Fund - Budget Amendment #83
Revenues Increase Decrease
Restricted Intergovernmental $308,740
Appropriations Increase Decrease
Other Human Services Appropriations $308,740
2023-2024 Budget Ordinance
General Fund - Budget Amendment #84
Revenues Increase Decrease
Ad Valorem Property Taxes $100,000
Appropriations Increase Decrease
Tax Distributions $100,000
On motion by Haywood, seconded by Kidd, the Board voted 5-0, to approve Budget Ordinance
Amendments #9 and #10 for the Tourism Development Authority as follows:
Tourism Development Fund
Budget Amendment #9
Revenues Increase Decrease
Appropriations Increase Decrease
Personnel Cost $2,500
Operating Cost $2,500
Tourism Development Fund
Budget Amendment #10
6/17/24
Revenues Increase Decrease
Appropriations Increase Decrease
$15,940
Personnel Cost
Marketing Cost $15,940
On motion by Allen, seconded by McDowell, the Board voted 5-0, to approve the Northgate
Capital Project Amendment #11, Capital Reserve Ordinance Amendment #5, Asheboro City
Schools Capital Project Amendment #18, Capital Reserve Ordinance Amendment #6, Asheboro
City School Facilities Capital Project Amendment #1, Capital Reserve Ordinance Amendment #7,
I-74 Industrial Center Sewer Project Amendment #7, Northwest Randolph Human Services
Capital Project Amendment #8, and Health Facility Renovation Capital Project Amendment #2,
as follows:
Northgate Capital Project Ordinance
Project Amendment #11
Revenues Increase Decrease
Investment Income $60,000
Sales Tax Reimbursements $15,657
$36,225
Transfer from the General Fund
Appropriations Increase Decrease
$40,263
Miscellaneous
$43,588
Professional Services
$29,202
Furniture and Equipment
$208,335
Construction
Transfer to Capital Reserve $360,820
Capital Reserve Ordinance
Budget Amendment #5
Revenues Increase Decrease
Transfer from Northgate Capital Project $360,820
Appropriations Increase Decrease
Transfer to General Fund $360,820
Asheboro City Schools Capital Project Ordinance
Project Amendment #18
Revenues Increase Decrease
Investment Earnings $18,553
Appropriations Increase Decrease
Miscellaneous $800
6/17/24
$284,747
Construction
Transfer to Capital Reserve $302,500
Capital Reserve Ordinance
Budget Amendment #6
Revenues Increase Decrease
Transfer from Asheboro City Schools
$302,500
Capital Project
Appropriations Increase Decrease
Transfer to General Fund $302,500
Asheboro City Schools Facilities Capital Project Ordinance
Project Amendment #1
Revenues Increase Decrease
Transfer from Capital Reserve $500,000
Appropriations Increase Decrease
Transfer to Capital Reserve $500,000
Capital Reserve Ordinance
Budget Amendment #7
Revenues Increase Decrease
Appropriations Increase Decrease
$500,000
Transfer to General Fund
Transfer from Asheboro City Schools
$500,000
Capital Project
I-74 Industrial Center Sewer Project
Amendment #7
Revenues Increase Decrease
Appropriations Increase Decrease
Land and Easements $111,500
$111,500
Utility Construction
Northwest Randolph Human Services Capital Project Ordinance
Project Amendment #8
Revenues Increase Decrease
Appropriations Increase Decrease
6/17/24
Construction $10,000
$10,000
Furniture and Equipment
Health Facility Renovation Capital Project Ordinance
Project Amendment #2
Revenues Increase Decrease
Investment Income $50,000
Sales Tax Reimbursement $10,000
Appropriations Increase Decrease
Miscellaneous $10,000
Furniture and Equipment $50,000
Capital Improvement Plan
Mr. Massie said the request for two additional county schools from the Randolph County Board
of Education is not considered a current capital project, but the expectation is that these projects
will be brought to the Commissioners for review within this year.
Adoption of School and Fire District Tax Rates
On motion by Frye, seconded by Kidd, the Board voted 5-0, to approve Archdale-Trinity
Supplemental Tax District at .0703.
On motion by Kidd, seconded by Haywood, the Board voted 5-0, to approve Asheboro City
Schools Supplemental Tax District at .1153.
On motion by Kidd, seconded by Allen, the Board voted 5-0, to approve the Fire Department
Tax Rates, as follows:
2023-2024 2024-2025
Adopted Requested
Rate Rate
No Rate Change Requested: 24-25
Rate
Bennett Fire District $0.1100 $0.1100 $0.1100
Climax Fire District $0.1763 $0.1763 $0.1763
Coleridge Fire District $0.1000 $0.1000 $0.1000
Eastside Fire District $0.1500 $0.1500 $0.1500
Fairgrove Fire District $0.1020 $0.1020 $0.1020
Farmer Fire District $0.1200 $0.1200 $0.1200
Franklinville Fire District $0.1400 $0.1400 $0.1400
Guil-Rand Fire District $0.1500 $0.1500 $0.1500
Julian Fire District $0.1350 $0.1350 $0.1350
Level Cross Fire District $0.1500 $0.1500 $0.1500
Northeast (Liberty) Fire District $0.1500 $0.1500 $0.1500
Randleman-Sophia Fire Districts $0.1500 $0.1500 $0.1500
6/17/24
Seagrove Fire Districts $0.1200 $0.1200 $0.1200
Southwest (New Hope) Fire Districts $0.1200 $0.1200 $0.1200
Staley Fire District $0.1000 $0.1000 $0.1000
Tabernacle Fire District $0.1225 $0.1225 $0.1225
Ulah Fire District $0.1200 $0.1200 $0.1200
Westside Fire District $0.1500 $0.1500 $0.1500
Chairman Frye stated this was the first time in a long time there were no Fire Department Tax
Rates increase.
Adoption of Departmental Fee Schedules
Chairman Frye stated there has been much discussion on the Planning and Zoning
recommendation to change the appeal of a zoning request fee from $100 to $400.
Commissioner Haywood asked if there could be a brief history of how the Board came to this
process.
Commissioner McDowell said he had served on the Planning and Zoning Board when the
rezoning appeal was put into place and the fee was set at $100 several years ago. He stated he
feels the rezoning fee be increased from $100 to $250; and the appeal fee should be increased from
$100 to $150 due to the Planning and Zoning Department incurring expenses associated with these
two processes. Commissioner McDowell feels these increases may not be enough to cover the
costs, but he also feels it is not the taxpayers’ responsibility to fund these two processes either.
Vice-Chairman Allen said he feels that the appeal fee of $400 is too high, but $100 is too low.
He feels they both should be the same at $250.
Commissioner Haywood stated she feels the rezoning fee and appeal fee should be the same.
She said $400 is too high for the appeal fee, and $150 may be too low.
Chairman Frye said not every zoning decision is appealed. He is in the middle of what the
amount should be set at, and he stated this was not a money-making process.
On motion by McDowell, seconded by Kidd, the Board voted 3-2, with Allen and Haywood
voting opposing, to change the rezoning application fee from $100 to $250; to change the rezoning
appeal fee from $100 to $150; and to approve the remaining Planning and Zoning Fee Schedule
and Public Health Schedule effective July 1, 2024 as follows:
RANDOLPH COUNTY PLANNING DEPARTMENT FEE SCHEDULE
Effective July 1, 2024
Cell Tower Application Fee .......................................................... $1,500.00
Cell Tower Co-location Application Fee .......................................... $200.00
Copy Of Growth Management Plan Fee ............................................ $25.00
Copy Of Unified Development Ordinance Fee ................................... $25.00
Flood Development Permit Fee ........................................................ $75.00
Litter Violation Fee ............................................................................. $50.00
Major Subdivision Fee ......................................... $110.00 + $20.00 Per Lot
6/17/24
Minor Subdivision Fee ............................................ $75.00 + $20.00 Per Lot
Property Rezoning Appeal Application Fee ..................................... $150.00
Property Rezoning Application Fee .................................................. $250.00
Special Use Permit Application Fee ................................................. $250.00
Street Sign With One Bracket (Private Road) .................................. $175.00
Street Sign With Two Brackets (Public Road) .................................. $250.00
Unified Development Ordinance Citation Fee .................................. $500.00
Variance Application Fee ................................................................. $200.00
Watershed Development Permit Fee ................................................. $75.00
Zoning Permit Fee ............................................................................. $45.00
6/17/24
6/17/24
6/17/24
6/17/24
6/17/24
Consideration of Budget Inclusion of Outside Agencies with Commissioner Involvement
(N.C.G.S. §14-234.3)
On motion of Allen, seconded by Haywood, the Board voted 4-0 to allow Darrell Frye to recuse
himself from voting on the RCEDC appropriation.
On motion of Kidd, seconded by McDowell, the Board voted 4-0 to approve the RCEDC
appropriation of $367,950.
On motion of McDowell, seconded by Allen, the Board voted 4-0 to allow Kenny Kidd to recuse
himself from voting on the Family Crisis Center appropriation.
On motion of Haywood, seconded by Allen, the Board voted 4-0, to approve the Family Crisis
Center appropriation of $75,000.
6/17/24
Budget Discussion and Recommended Changes
Chairman Frye stated that all presentations for the FY2024-25 Budgets have been heard and
requests have been made. He said Randolph County has a balanced budget. For the first time,
Randolph County used payments from Waste Management to balance this budget. He said there
is approximately $3.5 million Medicaid Hold-Harmless funds that will not be available to
Randolph County this year.
Vice-Chairman Allen said this is a transitional budget year due to the growth in the county,
especially with Toyota. The issue is that growth is not there yet and will take a few years to get
there to be reflected in the tax revenues. He said along with this growth, there will be some new
challenges brought along, such as building new schools to accommodate the growth. Vice-
Chairman Allen stated that the County did not know about the Medicaid Hold-Harmless shortfall,
so there was no time to plan for that.
Commissioner Haywood said that people coming into Randolph County and spending their
funds, whether it be shopping, visiting the Wall That Heals, visiting the NC Zoo, and eating in
restaurants; it all really helps with the sales tax revenues.
Adoption of FY 24-25 County Budget and Property Tax Rate
On motion of Allen, seconded by Kidd, the Board voted 5-0 to adopt the FY 2024-2025 Budget
Ordinance (which follows below) and set the Ad Valorem Tax Rate at 50 cents per $100 valuation,
which produces a budget of $191,726,080 for FY 2024-2025.
Be It Ordained by the Board of Commissioners of Randolph County, North Carolina:
Section 1. The following amounts are hereby appropriated in the General Fund of Randolph County for the fiscal
year beginning July 1, 2024 and ending June 30, 2025:
General Government: Governing Body $ 239,790
Administration 5,260,659
Information Technology 4,181,544
Tax 3,574,191
Elections 848,396
Register of Deeds 857,292
Public Buildings 4,133,835
Public Safety: Sheriff 33,483,034
Animal Services 1,492,367
Emergency Services 17,725,939
Building Inspections 1,550,073
Adult Day Reporting Center 326,099
Juvenile Day Reporting Center 1,074,285
Other Public Safety Appropriations 376,035
Economic and Physical Planning and Zoning 1,055,802
Development:
Cooperative Extension Service 872,347
Soil and Water Conservation 354,856
6/17/24
Other Economic and Physical Development 5,983,361
Appropriations
Environmental Protection:
Public Works 645,036
Human Services: Public Health 8,649,719
Social Services 26,478,571
Veteran Services 299,752
Child Support Services 1,605,222
Other Human Services Appropriations 2,690,917
Cultural and Recreational: Public Library 3,498,040
Other Cultural and Recreational Appropriations 40,000
Education 40,259,956
Debt Service 16,607,990
Other Financing
Uses: Interfund Transfers Out 7,560,972
Contingency -
Total $191,726,080
Section 2. It is estimated that the following revenues will be available in the General Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Property Taxes $ 91,262,697
Local Option Sales Taxes 50,237,787
Other Taxes 2,914,000
Unrestricted Intergovernmental 255,000
Restricted Intergovernmental 19,208,507
Permits and Fees 1,749,020
Sales and Services 12,377,278
Investment Earnings 3,800,000
Miscellaneous 408,542
Other Financing Sources:
Appropriated Fund Balance 3,839,515
Interfund Transfers In 5,673,734
Total $191,726,080
Section 3. There is hereby levied for the fiscal year beginning July 1, 2024 and ending June 30, 2025, a county-
wide tax rate of $ 0.50 per $100 valuation of estimated taxable property situated in the County. The ad
valorem tax is based on a total estimated property valuation of $18,271,252,000, with an expected
collection rate of 99.0%.
Section 4. For the fiscal year beginning July 1, 2024, and ending June 30, 2025, there is hereby levied in the
County of Randolph a dog license fee at the rate of $5.00 per dog.
6/17/24
Section 5. There is hereby levied for the fiscal year beginning July 1, 2024, and ending June 30, 2025, the
following School District property tax rates per $100 valuation of estimated taxable property situated
in the special district. These levies are for the purpose of raising revenues to supplement school
programs within each respective district.
Net Valuation Tax Rate
School District Estimated Approved
Archdale-Trinity School District $ 4,001,670,000 $ 0.0703
Asheboro City School District $ 3,341,687,000 $ 0.1153
Section 6. The following amounts are hereby appropriated in the School Districts Tax Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Tax Distributions $ 6,758,000
Section 7. It is estimated that the following School District revenues will be available during the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Property Taxes $ 6,758,000
Section 8. There is hereby levied for the fiscal year beginning July 1, 2024, and ending June 30, 2025, the
following property tax rates for Fire Protection, per $100 valuation of estimated taxable property
situated in the special district. These levies are for the purpose of raising revenues for fire protection
within each respective district.
Net Valuation Rural Fire Fire Service
Tax District
District
Tax Rate Tax Rate
Fire Service District Estimated Approved Approved
Bennett Fire District $ 71,933,752 0.0000 0.1100
Climax Fire District $ 813,509,045 0.0000 0.1763
Coleridge Fire District $ 424,409,888 0.0000 0.1000
Eastside Fire District $ 751,902,096 0.0000 0.1500
Fairgrove Fire District $ 690,534,515 0.0000 0.1020
Farmer Fire District $ 358,538,758 0.0000 0.1200
Franklinville Fire District $ 846,853,197 0.0000 0.1400
Guil-Rand Fire District $ 3,478,622,288 0.0000 0.1500
Julian Fire District $ 1,268,697,295 0.0000 0.1350
Level Cross Fire District $ 357,011,488 0.0000 0.1500
Northeast Fire District $ 227,612,316 0.0000 0.1500
Randleman Sophia Fire District $ 631,219,420 0.0000 0.1500
Seagrove Fire District $ 325,751,973 0.0000 0.1200
Southwest Fire District $ 121,830,656 0.0000 0.1200
Staley Fire District $ 294,312,819 0.0000 0.1000
Tabernacle Fire District $ 591,116,299 0.0000 0.1225
6/17/24
Ulah Fire District $ 933,900,000 0.0000 0.1200
Westside Fire District $ 1,055,696,502 0.0000 0.1500
Section 9. The following amounts are hereby appropriated in the Fire Districts Tax Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Tax Distributions $ 18,396,987
Section 10. It is estimated that the following Fire District revenues will be available during the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Property Taxes $ 18,396,987
Section 11. The following amounts are hereby appropriated in the Emergency Telephone System Fund of Randolph
County for the fiscal year beginning July 1, 2024, and ending June 30, 2025:
E-911 System Total $ 1,766,979
Section 12. It is estimated that the following revenues will be available in the Emergency Telephone System Fund
for the fiscal year beginning July 1, 2024, and ending June 30, 2025:
NC 911 Board Distributions $ -
Investment Earnings 2,500
Appropriated Fund Balance 1,764,479
Total $ 1,766,979
Section 13. The following amounts are hereby appropriated in the Solid Waste Management Fund of Randolph
County for the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Solid Waste Management $ 82,000
Section 14. It is estimated that the following revenues will be available in the Solid Waste Management Fund for
the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Investment Earnings $ 1,000
Appropriated Fund Balance 81,000
Total $ 82,000
Section 15. The following amounts are hereby appropriated in the Library Resource Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Library Support $ 339,300
Section 16. It is estimated that the following Library Resource Fund revenues will be available during the fiscal
year beginning July 1, 2024, and ending June 30, 2025:
Investment Earnings $ 8,000
Miscellaneous 308,800
6/17/24
Appropriated Fund Balance 22,500
Total $ 339,300
Section 17. The following amounts are hereby appropriated in the Workforce Initiative Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Workforce Programs $ 261,897
Section 18. It is estimated that the following Workforce Initiative Fund revenues will be available during the fiscal
year beginning July 1, 2024, and ending June 30, 2025:
Appropriated Fund Balance $ 261,897
Section 19. The following amounts are hereby appropriated in the Social Services Representative Payee Fund for
the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Representative Payee Disbursements $ 1,600,000
Section 20. It is estimated that the following Social Services Representative Payee Fund revenues will be available
during the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Restricted Intergovernmental $ 1,600,000
Section 21. The following amounts are hereby appropriated in the Fines & Forfeitures Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Education $ 1,500,000
Section 22 It is estimated that the following Fines & Forfeitures Fund revenues will be available during the fiscal
year beginning July 1, 2024, and ending June 30, 2025:
Restricted Intergovernmental $ 1,500,000
Section 23. The following amounts are hereby appropriated in the Deed of Trust Fund for the fiscal year beginning
July 1, 2024, and ending June 30, 2025:
Distributions to State of NC $ 130,000
Section 24. It is estimated that the following Deed of Trust Fund revenues will be available during the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Permits and fees $ 130,000
Section 25. The following amounts are hereby appropriated in the Opioid Abatement Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Human Services $ 450,000
Section 26. It is estimated that the following Opioid Abatement revenues will be available during the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
6/17/24
Restricted Intergovernmental $ 450,000
Section 27. The following amounts are hereby appropriated in the Tourism Development Authority Fund for the
fiscal year beginning July 1, 2024, and ending June 30, 2025:
Tourism Development $ 1,683,464
Section 28. It is estimated that the following Tourism Development Authority Fund revenues will be available
during the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Other Taxes - Occupancy $ 1,390,000
Sales and Services 220,000
Investment Earnings 23,464
Appropriated Fund Balance 50,000
Total $ 1,683,464
Section 29. The following amounts are hereby appropriated in the Water Fund for the fiscal year beginning July 1,
2024, and ending June 30, 2025:
Bulk Water $ 1,922,446
Section 30. It is estimated that the following Water Fund revenues will be available during the fiscal year beginning
July 1, 2024, and ending June 30, 2025:
Investment Earnings $ 3,000
Transfer from General Fund 1,919,446
Total $ 1,922,446
Section 31. Pursuant to the requirements of North Carolina General Statute §159-9, the County Manager is
appointed to serve as Budget Officer. The County Manager and the Assistant County Manager, as his
designee, are hereby authorized to transfer appropriations as contained herein under the following
conditions:
a. The Budget Officer, or his designee, may transfer amounts between line item expenditures
within a department without limitation and without a report being required.
b. The Budget Officer, or his designee, may not transfer amounts between departments of the
General Fund or between funds, except as approved by the Board of County Commissioners
in the Budget Ordinance, as amended.
Section 32. The Budget Officer, or his designee, may make cash advances between funds for periods not to exceed
one hundred eighty days without reporting to the Board of Commissioners. Any advances that extend
beyond one hundred eighty days must be approved by the Board. All advances that will be outstanding
at the end of the fiscal year must be approved by the Board.
Section 33. Copies of this Budget Ordinance shall be filed with the Clerk to the Board of Commissioners of
Randolph County and furnished to the Assistant County Manager/Finance Officer for direction in the
collection of revenues and the expenditure of amounts appropriated.
.
Section 34 This Budget Ordinance will be effective on July 1, 2024.
6/17/24
Chairman Frye thanked Mr. Massie for bringing the Board through the budget process and
acting as Interim County Manager before Mr. Holden took the position. He also thanked the
County Departments for all of their hard work and dedication to Randolph County. Chairman Frye
said their hard work does not go unnoticed and is very much appreciated.
Adjournment
At 6:49 p.m., on motion of Allen, seconded by Kidd, the Board voted 5-0 to adjourn.
________________________________ ________________________________
Darrell Frye, Chairman David Allen
________________________________ ________________________________
Kenny Kidd Maxton McDowell
________________________________ ________________________________
Hope Haywood Jenny Parks, Deputy Clerk to the Board
6/17/24