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Page 1 of 7 2023 – 2024 BUDGET ORDINANCE ALEXANDER COUNTY BE IT ORDAINED by the Board of Commissioners of Alexander County, North Carolina: Section 1. 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, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Governing Body $ 875,547 Administration 421,003 Planning 312,470 Board of Elections 346,045 Finance 1,073,465 Tax Office 737,551 License Plate Agency 197,786 Legal 209,251 Information Technology 1,463,683 Register of Deeds 528,496 Economic Development 294,885 Maintenance 1,265,487 Garage 484,168 Sheriff 4,681,104 Court Facility 230,853 Detention 3,470,570 Recidivism Reduction Services 126,198 Juvenile Crime Prevention 140,199 Pre-Trial Release Program 166,207 Fire/Emergency Services 956,755 911 Communications 1,291,804 Forestry 67,526 Human Resources 1,158,180 Inspections 497,219 Soil & Water 204,830 Health Department 3,836,701 Emergency Medical Services 5,216,084 Animal Services 638,117 Medical Examiner 38,000 Extension Service 243,802 Veterans Service 90,111 Department of Social Services 8,501,234 Recreation 384,548 County Parks 471,637 Library 647,234 Senior Center 243,644 Catawba Valley Comm College 144,000 ---PAGE BREAK--- Page 2 of 7 Board of Education 7,528,428 Transfer to Other Funds 4,932,125 Debt Service 704,000 Special Appropriations 849,985 Contingency – Fuel 100,000 Contingency – General 200,000 TOTAL $55,970,932 Section 2. It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Current Year’s Property Taxes $26,033,472 Prior Year’s Property Taxes 426,200 Penalties and Interest – Net 166,000 Other Taxes and Licenses 13,703,000 Sales and Services 3,456,580 Fees and Permits 1,022,976 Restricted Intergovernmental Revenue 110,000 Unrestricted Intergovernmental Revenue 1,965,000 Court Facilities Fees 25,000 State Grants 3,723,603 Federal Grants 1,438,175 Miscellaneous Revenue 330,100 Investment Earnings 750,000 Fund Balance Appropriated 2,820,826 TOTAL $55,970,932 Section 3. The following amounts are hereby appropriated in the Fire District Fund for the operations of fire protection services for the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Public Safety - Bethlehem Fire District $ 520,145 Public Safety - Wittenburg Fire District 306,470 Public Safety - Hiddenite Fire District 255,220 Public Safety – East Alexander Fire District 190,440 Public Safety – Ellendale Fire District 208,390 Public Safety – Sugar Loaf Fire District 173,680 Public Safety – Central Alexander Fire District 223,840 Public Safety – Vashti Fire District 105,065 TOTAL $1,983,250 ---PAGE BREAK--- Page 3 of 7 Section 4. It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024: Tax Collections – Bethlehem $ 520,145 Tax Collections – Wittenburg 306,470 Tax Collections – Hiddenite 255,220 Tax Collections – East Alexander 190,440 Tax Collections – Ellendale 208,390 Tax Collections – Sugar Loaf 173,680 Tax Collections – Central Alexander 223,840 Tax Collections – Vashti 105,065 TOTAL $ 1,983,250 Section 5. The following amounts are hereby appropriated in the Revaluation Fund for the revaluation of property in Alexander County during the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Revaluation Operation & Administration $ 237,684 Reserve for Revaluation 22,316 TOTAL $ 260,000 Section 6. It is estimated that the following revenues will be available to the Revaluation Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Current Year’s Property Taxes $ 243,000 Investment Earnings 17,000 TOTAL $ 260,000 Section 7. The following amounts are hereby appropriated in the Solid Waste Fund for the operation of solid waste collections and disposition for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Solid Waste Operations $ 2,486,029 Solid Waste Fund - Contingency 13,471 TOTAL $ 2,499,500 Section 8. It is estimated that the following revenues will be available in the Solid Waste Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Solid Waste Revenues $ 2,432,500 Transfer from General Fund 67,000 TOTAL $ 2,499,500 ---PAGE BREAK--- Page 4 of 7 Section 9. The following amounts are hereby appropriated in the Landfill Closure Fund for the operation of solid waste collections and disposition for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Landfill Closure Operations $ 150,000 Landfill Closure – Contingency 950 TOTAL $ 150,950 Section 10. It is estimated that the following revenues will be available in the Landfill Closure Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Transfer from General Fund $ 150,000 Investment Earnings 950 TOTAL $ 150,950 Section 11. The following amounts are hereby appropriated in the County Water Fund for the operation of water systems for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: County Water Fund – Operations $ 2,048,500 County Water Fund – Debt Service 702,000 County Water Fund – Contingency TOTAL $ 2,750,500 Section 12. It is estimated that the following revenues will be available in the County Water Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. County Water Fund – Revenue $ 2,239,000 County Water Fund – Transfer from Other Funds 436,500 County Water Fund – Investment Earnings 75,000 Fund Balance Appropriated TOTAL $ 2,750,500 Section 13. The following amounts are hereby appropriated in the Bethlehem Water Fund for the operation of water systems for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Bethlehem Water Fund - Operations $ 1,974,500 Bethlehem Water Fund – Contingency Bethlehem Water Fund – Transfer to Other Funds 123,500 TOTAL $ 2,098,000 ---PAGE BREAK--- Page 5 of 7 Section 14. It is estimated that the following revenues will be available in the Bethlehem Water Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Bethlehem Water Fund – Revenue $ 2,008,000 Bethlehem Water Fund – Investment Earnings 90,000 Fund Balance Appropriated TOTAL $ 2,098,000 Section 15. The following amounts are hereby appropriated in the Bethlehem Sewer Fund for the operation of sewer systems for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore established: Bethlehem Sewer Fund – Operations $ 358,000 Bethlehem Sewer Fund – Debt Service 287,000 TOTAL $ 645,000 Section 16. It is estimated that the following revenues will be available in the Bethlehem Sewer Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024. Bethlehem Sewer Fund – Revenues $ 358,000 Bethlehem Sewer Fund – Transfer from Other Funds 287,000 TOTAL $ 645,000 Section 17. The following amounts are hereby appropriated in the School Capital Improvements Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024: Reserve for School Capital $ 3,474,000 State Needs-Based Public School Capital Fund 6,654,337 Contingencies 12,000 TOTAL $10,140,337 Section 18. It is estimated that the following revenues will be available in the School Capital Improvements Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024: Investment Earnings $ 195,000 State Needs-Based PSCF Grant 6,654,337 Transfer from Other Funds 3,291,000 TOTAL $10,140,337 Section 19. The following amounts are hereby appropriated in the Emergency Telephone System Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024: 911 Communications $ 262,083 ---PAGE BREAK--- Page 6 of 7 Section 20. It is estimated that the following revenues will be available in the Emergency Telephone System Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024: NC 911 Revenue $ 98,421 Investment Earnings 240 Fund Balance Appropriated 163,422 TOTAL $ 262,083 Section 21. There is hereby levied a tax at the rate of sixty-seven cents ($0.67) per one-hundred ($100.00) valuation of property listed as of January 1, 2023, for the purpose of raising revenue included in “Ad Valorem Taxes – Current Year” in the General Fund in Section 2 of the ordinance. This rate of tax is based on an estimated total valuation of property for the purpose of taxation of $4,027,792,409 at an estimated collection rate of 97.37%. The estimated rate of collection is based on the fiscal year 2021-2022 collection rate. Section 22. There is hereby levied tax rates for the various fire tax districts, per the valuations, as follows: District Tax Rate Valuation Bethlehem $0.0430 $1,231,359,523 Wittenburg 0.0580 536,946,706 Hiddenite 0.0540 475,464,781 East Alexander/Stony Point 0.0700 272,171,785 Ellendale 0.0600 350,885,816 Sugar Loaf 0.0750 232,428,363 Central Alexander 0.0500 452,261,620 Vashti 0.0750 141,718,758 ---PAGE BREAK--- Page 7 of 7 Section 23. The Budget Officer is hereby authorized to transfer appropriations as contained herein under the following conditions: A. The Budget Officer or a designee may transfer amounts between line item expenditures within a department without limitation and without a report being required. Transfers resulting in increases in recurring obligations such as salaries are subject to approval by the County Manager. B. The Budget Officer or a designee may transfer amounts up to $15,000 between departments within the same fund, including contingency appropriations. A report on such transfers will be made at a regular meeting of the Board of Commissioners. C. The Budget Officer may not transfer any amounts between funds except as approved by the Board of Commissioners in the Budget Ordinance as amended. Section 24. Copies of this Budget Ordinance shall be furnished to the Clerk to the Board of Commissioners and to the Budget Officer and Finance Officer to be kept on file by them for their direction in the disbursement of funds. ADOPTED THIS 19th DAY OF JUNE, 2023 Marty A. Pennell, Chairman ALEXANDER COUNTY BOARD OF COMMISSIONERS ATTEST Clerk to the Board