062402June 24, 2002
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, Frye, Holmes, Davis and Mason were present.
Final Budget Amendments to the 2001-2002 Budget
Will Massie, Deputy Finance Officer, presented information necessitating budget amendments in
several areas of the current budget, as follows:
• The Day Reporting Center received a donation of $1500 from Sheraton Finance Corporation to be
used to pour a concrete pad for the juvenile program's exercise yard.
• The County Schools has received contractors' sales tax reimbursements from the Department of
Revenue for a State school bond project. When these funds are received, the schools must send the
money to the Department of Public Instruction to go back into their State school bond projects. Then
the funds are used to increase an existing project and are available to be spent. In June, the County
Schools sent DPI $90,981 in sales tax reimbursements.
• The budget for the following fire districts has exceeded the original estimated tax collections by the
following amounts: Climax, $7700; Coleridge, $3700; Fairgrove, $9200; Farmer, $5600;
Franklinville, $250; Guil-Rand, $39,000; Level Cross, $4300; Sophia, $450; Tabernacle, $800; and
Westside, $3800.
• Several years ago we entered into a contract with Tax Management Associates to conduct business
personal property audits for the County. Even though the contract period ended June 30, 2000, there
were a number of accounts that were still unresolved at that time. This year we have collected
$25,000 from these audits, and TMA's fee was $6,067.
• The Board of Commissioners has voted to provide economic development assistance to Unilever
Bestfoods ($125,000) and Thomas Built Buses ($500,000). Because the Confluence Holdings project
was canceled, the $83,333 contribution previously budgeted will be eliminated, thereby reducing the
current adjustment to appropriated fund balance to $541,667.
• The $40,000 originally budgeted for Medical Examiner will not be enough to cover the current year's
costs. An extra $10,000 will be needed. However, ambulance fee collections are over budget; these
additional monies will be sufficient to fund the additional Medical Examiner costs.
• As the 2000 COPS projects near completion there are several adjustments necessary to move
remaining funds into various school projects. These funds are a result of lower than expected project
costs, additional interest earnings, and refunds of sales taxes.
• The amount of solid waste received at the transfer station during this fiscal year has exceeded previous
estimates. We anticipate needing an additional $333,230 in the Landfill Operation department and
$4,700 in Other Operations. In addition, we want to adjust revenues to a more accurate number. We
will need to reduce two other departments within the Public Works Fund, appropriate additional
Public Works fund balance, and transfer funds from the Landfill Closure Fund. Budgeted but unspent
closure costs will reduce the amount of appropriated fund balance to $20,000.
On motion of Frye, seconded by Mason, the Board unanimously approved the following budget
amendments to the 2001-2002 budget:
GENERAL FUND - #41 (Day Reporting Center)
Revenue Increase
Miscellaneous $1,500
Appropriation Increase
Day Reporting Center $1,500
GENERAL FUND - #42 (County Schools State School Bonds)
Revenue
Increase
Restricted Intergovernmental
$90,981
Appropriation
Increase
County School Building Bond Fund
$90,981
GENERAL FUND - #43 (Fire Districts)
Chnax Fire District
Increase'
Revenue
Taxes - Current Year
$ 7,700
Appropriadon
Tax Collections Remitted
$ 7,700
Coleridge Fire District
Increase
Revenue
Taxes - Current Year
$ 3,700
Appropriadon
Tax Collections Remitted
$ 3,700
Fairgrove Fire Disirict
Increase
Revenue
Taxes - Current Year
$ 9,200
Appropriadon
Tax Collections Remitted
$ 9,200
Farmer Fire District
Increase'
Revenue
Taxes - Current Year
$ 3,600
Appropriadon
Tax Collections Remitted
$ 3,600
FrankAnville Fire District
Increase'
Revenue
Taxes - Current Year
$ 230
Appropriadon
Tax Collections Remitted
$ 230
Gail -Rand Fire District
Increase''
Revenue
Taxes - Current Year
$ 39,000
Appropriadon
Tax Collections Remitted
$ 39,000
Level Cross Fire District
Increase'
Revenue
Taxes - Current Year
$ 4,300
Appropriadon
Tax Collections Remitted
$ 4,300
Sophia Fire District
Increase
Revenue
Taxes - Current Year
$ 430
Appropriadon
Tax Collections Remitted
$ 430
Tabernacle Fire District
Increase'
Revenue
Taxes - Current Year
$ 800
Appropriadon
Tax Collections Remitted
$ 800
Westside Fire Disirict
Increase'
Revenue
Taxes - Current Year
$ 3,800
Appropriadon
Tax Collections Remitted
$ 3,800
GENERAL FUND - #44 (Tax Dept. - TMA Audit Collections)
Revenue Increase
Ad Valorem Taxes $6,067
Appropriation Increase
Tax $6,067
'.GENERAL FUND - #45', (Fund Balance — Economic Development)
Revenue
Increase
Appropriated Fund Balance
$541,667
Appropriation
Increase
Special Appropriations
$541,667
GENERAL FUND - #46
Medical Examiner
Revenue
Increase
Sales and Services
$10,000
Appropriation
Increase
Medical Examiner
$10,000
2000 RANDOLPH COUNTYSCHOOL,S FACILITIES CAPITAL PROJECT FUND - #3
Revenue
Increase
Decrease
Interest Earned
$770,000
Restricted Intergovernmental
Sales Tax Reimbursement
$90,000
Sales and Service
Appropriation
Increase
Decrease
Southmont Elementary
$150,000
Hopewell Elementary
$400,000
Appropriation
Uwharrie Middle School
$91,414
Landfill Operation
Archdale Elementary
$400,000
Miscellaneous Projects
$918,586
Recycling Program
PUBLIC WORKS FUND - #47
Revenue
Increase
Decrease
Restricted Intergovernmental
$4,900
Sales and Service
$184,216
Miscellaneous
$75,000
Appropriated Fund Balance
$31,599
Appropriation
Increase
Decrease
Landfill Operation
$333,230
Administration
$20,300
Recycling Program
$21,915
Other Operations
$4,700
LANDFILL CLOSURE FUND - #48
Revenue Increase
Fund Balance Appropriated $20,000
Appropriafion Increase
Landfill Closure $20,000
Fire District Tax Rates
Neil Allen, Emergency Services Director, distributed a revised spreadsheet analysis of tax levy
rates for school and fire districts. The revised version takes into account the collection rate and no
reimbursables from the State.
On motion of Holmes, seconded by Frye, the Board unanimously voted to keep all fire tax districts
except Franklinville at their current tax rate and to honor Franklinville 's request for a decrease from
7.7¢ to 7.0¢. The 2002-03 fire district tax rates are as follows: Bennett, 7¢; Coleridge, 7.3¢; Climax,
9.3¢; Eastside, 5.5¢; Farmer, 7.5¢; Fairgrove, 6.5¢; Franklinville, 7¢; Guil-Rand, 10¢; Julian, 9.5¢;
Level Cross, 9¢; Northeast, 6.8¢; Randleman, 10¢; Seagrove, 9.7¢; Sophia, 9.6¢; Southwest, 9.2¢; Staley,
9.6¢; Tabernacle, 8.7¢; Ulah, 610; Westside, 8.2¢.
School District Tax Rates
On motion of Frye, seconded by Holmes, the Board unanimously voted to keep school district tax
rates the same. The 2002-03 fiscal year school district tax rates are as follows: Asheboro School
District, 13.85¢; Archdale -Trinity School District, 7.5¢.
Solid Waste Facility and Convenience Site Hours of Operation
David Townsend, III, Public Works Director, reviewed the revised hours of operation at the
landfill and convenience sites, based on directives from the Board at an earlier meeting. The proposed
new hours are as follows:
Solid Waste Facility
Farmer Convenience Site
Coleridge Convenience Site
Monday through Friday 8:00 a.m. — 4:30 p.m.
Saturday 7:00 a.m. — 12:00 noon
Monday, Thursday, Friday 8:00 a.m. — 4:30 p.m.
Saturday 8:00 a.m. — 3:00 p.m.
Monday, Thursday, Friday 8:00 a.m. — 4:30 p.m.
Saturday 8:00 a.m. — 3:00 p.m.
Mr. Townsend said that this schedule equates to 112.5 hours per week of open operations. His original
budget that was proposed in May indicated 83.5 hours of operation. Adding these extra hours back in will
cost $15,000 on the Weiser contract, $10,000 on the Mapco contract, and $13,000 for employee salaries,
for a total of an additional $38,000 needed for a whole year.
County Manager Frank Willis pointed out that these contracts expire at the end of December, and
we may be able to negotiate a better contract for renewal. He suggested that the Board add only $19,000
to the Public Works budget to cover added expenses for the period of July through December at this time.
Budget Discussion; Adoption of Budget
Mr. Willis told the Board that if the State does not allow counties to charge an additional 1/2 ¢ sales
tax for the 2002-03 fiscal year, we would have to take an additional $2,668,896 from our fund balance or
cut that much from the budget in order to balance it. That amount would equate to 90 positions.
He reminded the Board that money to fund the Day Reporting Center is included in the proposed
budget and that $20,000 for the Recreation Master Plan has been encumbered from the current budget.
The Board discussed additional funding for the schools.
On motion of Frye, seconded by Holmes, the Board unanimously adopted the 2002-03 Budget
Ordinance (ATTACHED), with a tax rate of 48¢ per $100 valuation and with the following changes to
the proposed budget:
1. Give Asheboro City Schools an additional $39,567 for current expense; give Randolph County
Schools an additional $164,177 for current expense; give Randolph Community College an
additional $27,256 for current expense; and give Public Works an additional $19, 000 for
extended hours at the landfill and convenience sites for a total of $250, 000 additional
appropriation from fund balance.
2. Remove the $2,668,896 for reimbursables from revenues and account for that amount in fund
balance appropriated.
These changes produce a budget totaling $81,091,979 that has $3,564,689 fund balance appropriated.
Adiournment
The meeting adjourned at 7:00 p.m.
Phil Kemp, Chairman
J. Harold Holmes
Robert O. Mason
Darrell L. Frye
Robert B. Davis
Alice D. Dawson, Clerk to the Board