062600June 26, 2000
The Randolph County Board of Commissioners met in special budget session at 6:00 p.m. in
the Commissioners Meeting Room, County Office Building, 725 McDowell Road, Asheboro, NC.
Commissioners Kemp, Davis, Holmes, Frye, and Mason were present.
FY 1999-2000 Business
Budget Amendment - Public Works
David Townsend, III, Public Works Director, reported that the solid waste facility received
more tonnage this year than was anticipated, which increased both revenues and expenses. A budget
amendment is needed to account for these increases.
On motion of Frye, seconded by Davis, the Board unanimously approved BudgetAmendment
#51 to the FY 1999-2000 Annual Budget, as follows:
PUBLIC WORKS FUND - #51
Revenue
Increase
Decrease'
Sales and Service
$173,000
Increase
Investment Earnings
$13,000
Appropriation
Increase
Decrease
Landfill Operation
$342,801
Administration
$30,475
Recycling Program
$7,400
Other Operations
$118,926
Budget Amendment - Tax Department
Jane Leonard, Deputy Finance Officer, explained that the County is in the last year of a three-
year contract with Tax Management Associates, Inc. to audit businesses for possible under -reporting
of personal property assets. As a result of these audits, the County collected an additional
$122,110.24 in tax revenue this year. Some businesses had incorrectly reported personal property
and the County paid a total of $47,775.02 in refunds. The fee the County will pay to TMA this year
is $47,123.27. Municipalities and special districts have given the County $21,037.78 toward these
audits. A budget amendment is needed to account for these revenues, refunds, and fees.
On motion of Davis, seconded by Holmes, the Board unanimously approved Budget
Amendment #52 to the FY 1999-2000 Annual Budget, as follows:
GENERAL FUND - #52>
Revenue >
> Increase
Ad Valorem Taxes
$94,899
Appropriation
Increase
Tax Department
$94,899
Budget Amendment - Fire Districts
Ms. Leonard stated that the budget for some fire districts exceeded the original estimated tax
collections, thereby creating the need for a budget amendment for each of these districts.
On motion of Mason, seconded by Frye, the Board unanimously approved Budget
Amendment #53 to the FY 1999-2000 Annual Budget, as follows:
>'GENERAL FUND - #53'
Revenue '>
Increase
Climax Fire District Taxes - Current Year
$6,800
Eastside Fire District Taxes - Current Year
$570
Fairgrove Fire District Taxes - Current Year
$1,500
Westside Fire District Taxes - Current Year
$350
Appropriation
Increase
Climax Fire Dist. Tax Collections Remitted
$6,800
Eastside Fire Dist. Tax Collections Remitted
$570
Fairgrove Fire Dist. Tax Collections Remitted
$1,500
Westside Fire Dist. Tax Collections Remitted
$350
Budget Amendment - Social Services
Ms. Leonard stated that the Department of Social Services was required to provide more
services than was originally anticipated this year. The additional expenditures necessitated by this
increase in services is offset by additional revenues received for these services.
On motion of Frye, seconded by Holmes, the Board unanimously approved Budget
Amendment #54 to the FY 1999-2000 Annual Budget, as follows:
GENERAL FUND - #54'
Revenue
Increase
Restricted Intergovernmental
$482,000
Appropriation
Increase
Social Services
$482,000
FY 2000 - 2001 Budget
School Tax Rates
On motion of Frye, seconded by Davis, the Board unanimously approved the following
school district tax rates: Asheboro City Schools, 14.5¢; Archdale/Trinity, 8.5¢.
Fire Tax Rates
Chairman Kemp announced that the Board would allow public comment on requested fire
district tax rates before the Board voted on this matter.
Ricky Brown, Eastside Fire Chief, 614 Daniel Road, Asheboro, said this district has operated
at a 6¢ tax rate, the lowest in the county, for 20 years, and they can no longer operate and meet their
goals at this rate. On behalf of their board, he requested a 10 increase. He said they want to put in
enough water points to lower their ISO rating, which will, in turn, give the property owners in that
district a reduction in their homeowner's insurance policy premiums.
John Huhn, 3088 Bethel Friends Road, Asheboro, opposed the requested tax increase. He
said Eastside has received a 150% increase in revenues over the last 10 years, which should be
sufficient for their operations. He said extra money should be spent on education rather than on fire
departments.
Robert Beane, 4445 Highway 42 S., Asheboro, opposed Eastside's requested increase.
Upon request, those opposing and those supporting Eastside's requested increase stood.
Approximately 15 stood in support and approximately 20 stood in opposition.
John Hussey, Level Cross Fire Chief, 6155 Winding Cedar Road, Randleman, said they
cannot expand their district's area because other districts border Level Cross's existing boundaries.
They can increase their revenue only through growth in the district or by increasing their tax rate.
Level Cross is requesting a 2¢ increase so they can add a paid position who will be available to
respond to calls during the day and to handle the paperwork that will be required as they attempt to
lower their ISO rating.
No one else asked to speak and Chairman Kemp closed the public comment period. The
Board discussed the upcoming revaluation next year and whether any taxes should be raised the year
before revaluation.
On motion of Frye, seconded by Mason, the Board unanimously voted to leave Eastside's tax
rate at 6¢.
On motion of Frye, seconded by Davis, the Board unanimously voted to leave Level Cross's
tax rate at 9¢.
On motion of Davis, seconded by Holmes, the Board unanimously voted to leave all other
fire district taxes the same, as follows: Bennett, 8¢; Climax, 10¢; Coleridge, 8¢; Fairgrove, 7.5¢;
Farmer, 8¢; Franklinville, 8¢; Guil-Rand, 10¢ ; Julian, 10¢ ; Northeast (Liberty), 7¢ ; Randleman
(Rural), 10¢; Seagrove, 10¢ ; Sophia, 10¢ ; Southwest (New Hope), 10¢ ; Staley, 10¢ ; Tabernacle,
9¢ ; Ulah, 6.5¢; Westside, 8.5¢.
Request Concerning Audits of Fire Departments
Wade Powell, Coleridge Fire Department Treasurer, asked to speak concerning the County's
request that each volunteer fire department submit an independent annual audit by a CPA. He said
fire departments should be given the option of having their financial records reviewed as opposed to
being audited and of having the work done by either a CPA or an accountant. He said a full audit
could cost twice as much as a review and that an accountant would not be as expensive as a CPA.
Mr. Powell stated that he was speaking on behalf of the Coleridge Fire Department Board of
Directors.
The Board discussed Mr. Powell's comments. They reminded Mr. Powell that the County
Commissioners can only request an audit; they cannot require it. They also noted that the County and
other government agencies are held to the same standard (that of having an annual independent audit
by a CPA).
Billy Fields, Climax Fire Department Chief, commented that their entire fire district received a
lower ISO rating of 6, down from 9, last year when they got all their dry hydrants in place. He said
residents in the district have received substantial savings on their homeowner's insurance premiums.
Budget Discussion
The Board further discussed items mentioned at their June 19 meeting that might be additions
to the budget, with the money coming from Fund Balance Appropriated.
On motion of Frye, seconded by Davis, the Board unanimously voted to add the following
items to the County Manager's proposed 2000-2001 budget, with funding to come from Fund
Balance Appropriated:
$ 33,647 - Programmer/Analyst III position (for 9 months)
26,839 - MIS Specialist III position (for 9 months)
25, 000 -for Mental Health
150, 000 - Asheboro City Schools Capital Outlay (for Lindley Park School)
131,299 - Randolph County Schools Current Expense
33,215 - Asheboro City Schools Current Expense
$400,000
On motion of Frye, seconded by Holmes, the Board unanimously adopted the FY2000-2001
Budget Ordinance (ATTACHED), and set the property tax rate at 51.25¢ per $100 valuation.
The meeting adjourned at 7:15 p.m.
Phil Kemp, Chairman
J. Harold Holmes
Robert O. Mason
Darrell L. Frye
Robert B. Davis
Alice D. Dawson, Clerk to the Board