061614June 16, 2014
The Randolph County Board of Commissioners met at 6:00 p.m. for a special budget session
in the Meeting Room of the 1909 Historic Courthouse, 145 Worth St., Asheboro, NC.
Commissioners Holmes, Frye, Kemp, Haywood and Lanier were present.
Changes to Agenda
Chairman Holmes announced that item I. Request for Approval of Permits for Display of
Pyrotechnics was being added to the agenda.
Approval of Permits for Display of Pyrotechnics
Associate County Attorney Aimee Scotton said that the sale and use of pyrotechnics is
governed by state law. NC General Statute 14-413 deals with the issuance of permits for the use
of pyrotechnics at public exhibitions. The statute requires that these permits be approved by the
Board of County Commissioners.
Ms. Scotton and Clerk to the Board Cheryl Ivey researched the way that the permits were
handled by the County in the past and found that the Board used to approve these permits, but at
some point in the mid -`90s, a determination was made that this was no longer necessary and the
Fire Marshal's office took over the issuance. Ms. Scotton found no documentation regarding
how this determination was made, but that it appeared to be based on the authority of the Fire
Marshal's office to issue permits under the fire code. She said the problem with that reasoning is
that the statute in question is not in the fire code. It is in the Article of the Criminal Law Chapter
that governs pyrotechnics, therefore, the Board of Commissioners does need to approve these
permits.
She said that since the Board does not meet again until after July 4th it was necessary to
request approval tonight. The event sponsored by Beulah Baptist Church will be held on July 3
with Skylights Fireworks Displays as the pyro technicians. The other one is for an event
tentatively scheduled for July 5 to be held by the Red Cross Civitans with M & M Fireworks as
the pyro technicians.
Ms. Scotton said that the Fire Marshal's Office has checked the state license of the pyro
technicians and will have all liability insurance information on hand.
On motion of Frye, seconded by Kemp, the Board voted unanimously to approve permits for
pyrotechnics to Beulah Baptist Church and Red Cross Civitans, as requested.
Adoption of Departmental Fee Schedules
On motion of Lanier, seconded by Frye, the Board voted unanimously to adopt all
departmental fee schedules, as requested, and as follows:
1. Public Health (unchanged except for the addition of one new fee for HPV REFLEX
TESTING at $50.00)
2. Planning and Zoning (no change)
3. Solid Waste Facility Tipping Fees (no change)
4. Ambulance (No change)
5. Building, Electrical & Plumbing Permits (No change)
Budget Discussion
Commissioner Haywood said the Board needs to be responsible to the citizens in their
consideration of setting the budget. He said the majority of people he has talked to are in support
of the EMS bases and command center but most asked that no tax increase be considered.
Vice Chair Frye stated he and the Board are committed to funding the new bases and
ambulances that the Board approved several months ago and that the proposed budget includes a
funding plan for those items. He said he was concerned about the timing of the 9-1-1 command
center, which requires new construction, and how soon the funds would be utilized.
Vice Chair Frye said that during the public hearing it was implied that County Departments
don't try to save and, instead, spend their entire budgets. He defended the departments' thrifty
spending, with any leftover funds being diverted back to the fund balance. He said there were
years that money was allocated out of the fund balance but never used because of the good job
that the employees did to save money for the taxpayers. He said Randolph County and its
employees are conservative and that is how the County has been able to have some stability in
the fund balance during the last six to seven years during the recession.
In other matters, Vice Chair Frye stated that the Sheriff has withdrawn some of his requests
because he has found a way to fund most of his department's needs. Vice Chair Frye
commended the County Schools on their Randleman 5 1 Grade Academy plan to address this
need as cheaply as possible and that the project deserves consideration.
Approval of School Tax Rates
On motion of Frye, seconded by Kemp, the Board voted unanimously to set the Archdale -
Trinity Schools Supplemental Tax District rate at the revenue neutral rate of $0.0954.
Commissioner Kemp made a motion that the Asheboro City Schools Supplemental Tax
District revenue neutral tax rate of $0.1437 be rounded up and set at $0.15. It was seconded by
Frye and the Board voted unanimously to set the Asheboro City Schools Supplemental Tax
District rate at $0.15.
Approval of Tax Rates for Rural Fire Protection Tax Districts and Fire Protection Service
Districts Tax Rates
On motion of Kemp, seconded by Lanier, the Board voted unanimously to set the following
Fire Protection Tax District rates, as requested, with the exception of Westside to be set at their
revenue neutral rate: Bennett 8¢, Climax 0.0¢, Coleridge 7.4¢, Eastside -110, Fairgrove
8.83¢, Farmer 7.69¢, Franklinville 10¢, Guil-Rand 0.0¢, Julian 10¢, Level Cross -110,
Northeast 9¢, Randleman 0.0¢, Seagrove 10¢, Sophia 0.0¢, Southwest 12¢, Staley 10¢,
Tabernacle 10.54¢, Ulah 6.1 ¢ and Westside 10.33¢; and Climax Fire Service District at
12.44¢, Guil-Rand Fire Service Districts at 12.62 and Randleman -Sophia Fire Service District
at 12¢.
Adoption of FY 14-15 Budget and Budget Ordinance
Commissioner Kemp motioned to adopt the budget as proposed, with the following
exceptions: add $82,566 for the Sheriff's Department for jail repairs, remove three DSS
positions (in the proposed budget) at $109,787, add $235, 000 for Schools' (county and city)
current expense (to insure funding for the Randleman Academy), add $250, 000 in construction
capital for the county schools, budget a 1.5% COLA for county employees, and set the tax rate at
66 cents.
Vice Chair Frye seconded the motion.
Following discussion, which included budgeting $340,000 in additional sales tax revenues
and $183,500 in additional ambulance fees revenues, agreeing to postpone for one-year Y2 -cent
of the proposed 2 -cent increase on the tax rate dedicated for Emergency Services improvements,
and lowering the property tax rate to 65.5 cents from 66 cents (in the original motion),
Commissioner Kemp amended his motion to adopt the Proposed FY 14-15 budget, except with
the following changes:
• Set property tax rate at 65.5 cents (which is a decrease of 0.11 cents from the
Manager's Proposed Budget rate of 65.61) thereby decreasing Property Tax
Revenues by ($108,115)
• Budget a 2% increase in sales taxes at $340,000
• Increase Appropriated Fund Balance Restricted Law Enforcement
Revenues by (for bullet proof vests) $8,800
• Reduce DSS Restricted Intergovernmental Revenues by ($35,821)
• Increase Appropriated Fund Balance by $101,684
• Increase Sales and Services Revenues by $183,500
• Increase Sheriff's expenditures for jail repairs @ $73,966
• Reduce Emergency Services Expenditures by $491,431 (due to decrease in ($491,431)
proposed property tax increase of 2 cents down to 1.5 cents)
• Increase Education Expenditures by $235, 000 for County & City Schools
Current Expense ($186,144 -RCS; $48,856 -ACS) @ $235,000
• Increase Education Expenditures by $250, 000 for County Schools
Construction Capital @ $250,000
• Reduce expenditures for three DSS positions (I IMCII position; 2 Proc.
Asst. II positions) that were included in proposed budget by ($109,787)
• Increase Sheriff Expenditures by $8,800 to purchase Bullet Proof Vests $8,800
• Increase Departmental Expenditures by $523, 500 for a 1.5% COLA
for County Employees $523,500
Vice Chair Frye seconded the amended motion, and the Board voted 4-1, with Haywood
opposing, to adopt the FY 2014-2015 Budget Ordinance (which follows below), as proposed by
the Manager, but with the above changes, and which includes setting the Ad Valorem Tax Rate
at 65.5 cents per $100 valuation and which produces a budget of $117,406,325 for FY 2014-
2015:
RANDOLPH COUNTY
Budget Ordinance Fiscal Year 2014-15
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, 2014 and ending June 30, 2015:
General Government:
Governing Body
$ 153,220
Administration
3,128, 206
Information Technology
1,765,102
Tax
2,419,217
Elections
439,484
Register of deeds
706,722
Public Buildings
2,368, 697
Public Safety:
20,000
Sheriff
15, 881,163
Emergency Services
7,319,313
Building Inspections
597,146
Adult Day Reporting Center
168,199
Juvenile Day Reporting Center
384,169
Other Public Safety Appropriations
252,390
Economic and Physical Development:
Planning and Zoning
618,754
Cooperative Extension Service
444,206
Soil and Water Conservation
189,963
Other Economic and Physical Development Appropriations
1,254, 338
Environmental Protection:
Public Works
2,548,112
Human Services:
Public Health
5,102,937
Social Services
19,911,172
Veteran Services
100,451
Child Support Enforcement
949,237
Other Human Services Appropriations
2,414,189
Cultural and Recreational:
Public Library
1,848,681
Other Cultural and Recreational Appropriations
20,000
Education
28, 077, 041
Debt Service
14,506,916
Other Financing Uses:
Interfund Transfers Out
3,837,300
Section 2
Section 3
Section 4.
Section 5
Total
$117,406,325
It is estimated that the following revenues will be available in the General Fund for the fiscal
year beginning July 1, 2014 and ending June 30, 2015:
Ad Valorem Property Taxes
$ 65, 807, 461
Local Option Sales Taxes
17, 360, 000
Other Taxes
1,385,000
Unrestricted Intergovernmental
405,000
Restricted Intergovernmental
19,120, 520
Permits and Fees
963,850
Sales and Services
8,533,871
Investment Earnings
85,000
Miscellaneous
334,648
Other Financing Sources:
Appropriated Fund Balance
3,355,350
Interfund Transfers In
55,625
Total $117,406,325
The following amounts are hereby appropriated in the Emergency Telephone System Fund of
Randolph County for the fiscal year beginning July 1, 2014 and ending June 30, 2015:
E-911 System
Total
$ 573,955
It is estimated that the following revenues will be available in the Emergency Telephone System
Fund for the fiscal year beginning July], 2014 and ending June 30, 2015:
NC 911 Board Distributions
Investment Earnings
Appropriated Fund Balance
$ 573,955
Total $ 573,955
The following amounts are hereby appropriated in the Landfill Closure Fund of Randolph
County for the fiscal year beginning July 1, 2014 and ending June 30, 2015:
Solid Waste Management
$ 186,500
Section 6. It is estimated that the following revenues will be available in the Landfill Closure Fund for the
fiscal year beginning July 1, 2014 and ending June 30, 2015:
Investment Earnings $ -
Appropriated Fund Balance 186,500
Total $ 186,500
Section 7. The following amounts are hereby appropriated in the Fire Districts Fund for the fiscal year
beginning July 1, 2014 and ending June 30, 2015:
Tax Distributions $ 7,561,689
Section 8. It is estimated that the following Fire District revenues will be available during the fiscal year
beginning July 1, 2014 and ending June 30, 2015:
Ad Valorem Property Taxes $ 7,561,689
Section 9. The following amounts are hereby appropriated in the Water Fund for the fiscal year beginning
July 1, 2014 and ending June 30, 2015:
Bulk Water $ 1,764,300
Section 10. It is estimated that the following Water Fund revenues will be available during the fiscal year
beginning July 1, 2014 and ending June 30, 2015:
Bulk Sale of Water $ 236,300
Investment Earnings $ 1,700
Transfer from General Fund 1,526,300
Total $ 1,764,300
Section 11.
There is hereby levied for the fiscal year beginning July 1, 2014 and ending June 30, 2015, a
county -wide tax rate of $ 0.655 per $100 valuation of estimated taxable property situated in the
County. The ad valorem taxis based on a total estimated property valuation of $10,060,000,000,
with an expected collection rate of 97.7%.
Section 12. For the fiscal year beginning July 1, 2014 and ending June 30, 2015, there is hereby levied in the
County of Randolph a dog license fee at the rate of $3.50 per dog.
Section 13. There is hereby levied for the fiscal year beginning July 1, 2014 and ending June 30, 2015, the
following School District 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.
Fire District
Net Valuation Tax Rate
Estimated Approved
Asheboro School District $ 2,146,988,698 $ 0.1500
Archdale -Trinity School District $ 2,205,538,952 $ 0.0954
Section 14. There is hereby levied for the fiscal year beginning July 1, 2014 and ending June 30, 2015, the
following tax rates for Rural Fire Protection Districts, 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.
Section 15.
There is hereby levied for the fiscal year beginning July 1, 2014 and ending June 30, 2015, the
following tax rates for Service Districts 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.
Fire Service District
Climax Fire District
Guil-Rand Fire District
Randleman Sophia Fire District
Net Valuation
Tax Rate
Net Valuation
Tax Rate
Rural Fire Protection District
0.1244
Estimated
Approved
Bennett Fire District
$
41, 492, 099
0.0800
Climax Fire District
$
-
0.0000
Coleridge Fire District
$
238, 040, 255
0.0740
Eastside Fire District
$
447,238, 659
0.1100
Fairgrove Fire District
$
355, 552, 577
0.0883
Farmer Fire District
$
204,844,912
0.0769
Franklinville Fire District
$
477, 727, 079
0.1000
Guil-Rand Fire District
$
-
0.0000
Julian Fire District
$
86, 820, 882
0.1000
Level Cross Fire District
$
215, 859, 370
0.1100
Northeast Fire District
$
131, 026, 054
0.0900
Tiger Country Fire District
$
-
0.0000
Seagrove Fire District
$
195,193,283
0.1000
Sophia Fire District
$
-
0.0000
Southwest Fire District
$
82, 079, 034
0.1200
Staley Fire District
$
153,130, 392
0.1000
Tabernacle Fire District
$
337, 375, 745
0.1054
Ulah Fire District
$
556, 095, 290
0.0610
Westside Fire District
$
646, 321, 726
0.1033
There is hereby levied for the fiscal year beginning July 1, 2014 and ending June 30, 2015, the
following tax rates for Service Districts 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.
Fire Service District
Climax Fire District
Guil-Rand Fire District
Randleman Sophia Fire District
Net Valuation
Tax Rate
Estimated
Approved
$ 453, 294, 299
0.1244
$ 1,943, 366, 688
0.1262
$ 364,976,391
0.1200
Section 16. 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:
The Budget Officer, or his designee, may transfer amounts between line
a. item expenditures within a department without limitation and without a
report being required.
The Budget Officer, or his designee, may not transfer amounts between
departments of the General Fund or between funds, except as approved by
b. the Board of County Commissioners in the Budget Ordinance, as
amended.
Section 17.
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 18. 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 19. This Budget Ordinance will be effective on July 1, 2014.
Upon motion of Commissioner Kemp, seconded by Commissioner Frye, the foregoing Budget
was passed with the following vote:
Ayes: Commissioner Darrell Frye
Commissioner Harold Holmes
Commissioner Phil Kemp
Commissioner Arnold Lanier
Noes: Commissioner Stan Haywood
I, Cheryl A. Ivey, Clerk to the Randolph County Board of Commissioners, do hereby certify that the foregoing
Ordinance was duly adopted by the governing body of Randolph County at a special meeting on June 16, 2014,
a quorum being present.
The 16th day of June, 2014.
Adjournment
There being no further business, the Board adjourned at 7:14 p.m.
J. Harold Holmes, Chairman
Phil Kemp
Arnold Lanier
Darrell L. Frye
Stan Haywood
Amanda Varner, Deputy Clerk to the Board