1976-06-30 SpM Exhibitsw
BUDGET TRANSFERS
Department Account # Description Debit Credit
Museum 11 625 16 M & R Equipment $ 50 00
11 625 75 Museum Projects 130 00
11 625 15 M & R Bldgs & Grounds $ 180 00
To cover bill from Jordan-Blanton-Myers
for repairs on boiler and bill for emergency
repair of burglar alarm system
Finance 11 440 14 Travel, Meeting~,Schools 100 00
11 440 32 Copying & Duplicating 75 00
11 440 33 Supplies and Materials 315 00
11 440 02 Salaries and Wages 490 00
To cover cost of vacation paid to terminated
employees, Nikki Davenport, Sheryl Baker,
Linda Clewis, and Marie Batts
Debt Service 11 445 00 Contingencies 12,750 00
21 575 88 Bond Expense 12,750 00
The additional expense was due primarily to the
preparation of the full disclosure statement
Individual charges were
Bond Attorney $14,574 78
Washburn Press 4,000 00
Wachovia Bank-Coupon &
Bond charges 3,044 79
Moody's 1,100 00
Bldgs, & Grds 11 535 11 Telephone & Postage 350 00
11 535 02 Salaries and Wages 350 00
To cover cost of vacation pay on terminated
employees
Airport 31 650 14 Equipment 1 029
~ on
31 650 02 Salaries 1,029 00
Non-Departmental 11 445 00 Contingencies 4,025 00
11 660 07 Retirement 4,025 00
(Underbudgeted)
A & E 11 615 02 Salaries and Wages 85 00
11 615 07 Retirement 85 00
Health Dept
Insect & Rodent 11 594 02 Salaries & Wages 100 00
11 594 07 Retirement 100 00
(Underbudgeted)
Budget Transfers (continued)
Page 2
Department Account # Description Debit Credit
Register of
Deeds 11 480 22 Equipment Rent $ 756 00
11 480 32 Copying & Duplicating 209 00
11 480 33 Supplies and Materials 275 00
11 480 60 Refunds 125 00
11 480 16 M & R - Equipment 130 00
16 342 00 Reg of Deeds Fees 651 00
11 480 02 Salaries and Wages $ 2,146 00
To cover transfer made to purchase equipment
Tax 11 450 21 Bldg Rent 150 00
11 450 27 Advertising 1,000 00
11 450 53 Dues and Subscriptions 100 00
11 450 02 Salaries and Wages 1,250 00
Sheriff-Juvenile 11 510 02 Salaries and Wages - Sheriff 190 00
11 512 02 Salaries and Wages -Crime Prev 165 00
11 513 07 Retirement 25 00
Civil Preparedness 11 525 11 Postage 440 00
ll 525 14 Travel, Meetings, Schools 250 00
11 525 16 M & R Equipment 390 00
11 525 06 Insurance 11 00
11 525 02 Salaries 1,080 00
f
NEW HANOVER COUNTY, NORTH CAROLINA
1976-1977 BUDGET ORDINANCE
Be it ordained by the Board of Commissioners of New Hanover County, N C in special
session assembled
Section 1 The following amounts are hereby appropriated for the operation of New
Hanover County government and its activities for the fiscal year beginning
July 1, 1976, and ending June 30, 1977, according to the following summary
and schedules
Estimated Fund Balance Total
SUMMARY Revenues Appropriated Appropriations
General Fund $ 15,222,961 $ 261,400 $ 15,484,361
Court of Justice Fund 56,755 10,000 66,755
Debt Service Fund 2,367,060 40,995 2,408,055
Airport Operating Fund 1,442,510 177,304 1,619,814
Public Assistance Fund 2,840,527 -0- 2,840,527
Public Health Fund 1,030,223 100,000 1,130,223
Mental Health Fund 196,859 5,400 202,259
Public Schools 5,795,904 -0- 5,795,904
School Pension Fund 310,977 -O- 310,977
Cape Fear Technical
Institute Operating Fund 224,500 -0- 224,500
Revenue Sharing Fund 791,378 -0- 791,378
Cape Fear Technical Insti-
tute Construction Fund 100,000 -0- 100,000
Health Department Con-
struction Fund -0- 9,000 9,000
Water and Sewer Fund 42,972 35,113 78,085
Public Schools Con-
struction Fund -0- 460,000 460,000
Reappraisal Reserve Fund -0- 6,000 6,000
Public Schools Capital
Reserve Fund 700 -0- 700
Mental Health Capital
Reserve Fund -0- 14,906 14,906
General Capital Reserve Fun d 22,000 100,000 122,000
Total Budget $ 30,445,326 $ 1,220,118 $ 31,665,444
Section 2 That for said fiscal year there is hereby appropriated out of the General Fund
the following
Code Department Appropriation
11 410 Governing Body $ 56,784
11 420 Administration 58,820
11 430 Elections 89,570
11 440 Finance 89,507
11 445 Contingencies 200,000
11 450 Tax Listing and Collecting 402,199
11 470 Legal 45,000
11 480 Register of Deeds 153,943
11 490 Planning and Zoning 93,481
11 510 Sheriff - Operating 1,002,259
11 512 Sheriff - Crime Prevention 12,398
11 513 Sheriff - Juvenile Unit 22,250
11 520 Sheriff - Jail 199,793
11 522 Juvenile Services 138,709
11 525 Civil Preparedness 14,525
11 535 Buildings and Gra.unds 245,604
11 540 Inspections 272,049
11 555 Garage 102,644
11 600 Coroner 21,526
11 610 Social Services 1,432,558
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Code Department Appropriation
11 615 Agriculture and Economics $ 57 009
11 625 Museum 89,793
11 660 Non-Departmental 939,235
11 661 CETA II - City 42,939
11 662 CETA II - County 8,895
11 663 Transfers to Other Funds 3,636,975
11 664 Contributions to Other Agencies 6,055,896
Total Appropriations -
General Fund $ 15,484,361
Section 3 It is estimated that the following General Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending
June 30, 1977, to meet the foregoing General Fund appropriations
Code Revenue Source Amount
11 301 00 Taxes - Ad Valorem - 1976 $ 10,632,210
11 301 Ol Taxes - Ad Valorem - 1975 12,375
11 301 02 Taxes - Ad Valorem - 1974 1,084
11 301 03 Taxes - Ad Valorem - Prior 45,000
11 317 00 Tax Penalties and Interest 40,000
11 318 00 Tax Advertising Fees 5,000
11 325 00 Privilege Licenses 21,000
11 329 00 Interest on Investments 60,450
11 331 00 Rents and Concessions 71,000
11 335 00 Miscellaneous Revenues 43,000
11 339 00 Intangibles Tax 332,091
11 341 00 Wine and Beer Tax 119,100
11 342 00 Register of Deeds Fees 160,548
11 345 00 Local Sales Tax 1,959,942
11 347 00 ABC Revenue 266,525
11 348 00 Sheriff Fees 20,000
Federal Government Grants
11 349 Ol I D Unit 3,311
11 349 02 Crime Prevention 6,784
11 349 04 Training 22,500
11 349 10 Civil Preparedness 7,000
11 349 11 Bureau of Outdoor Recreation 25,000
11 349 14 Group Care Home 16,001
11 349 16 Juvenile Unit 13,667
11 349 17 Child Support Program 15,000
State Grants
11 350 Ol I D Unit 442
11 350 02 Crime Prevention 521
11 350 04 Training 1,250
11 350 08 County Welfare Administration 908,488
11 350 09 Food Stamps 9,652
11 350 14 Group Care Home 1,284
11 350 16 Juvenile Unit 1,051
11 350 17 CETA Title II 51,834
11 350 21 County Welfare - Indirect Costs 16,000
11 351 00 Court Costs, Fees, and Charges 9,500
11 353 00 Municipal Tax Collection Fees 81,000
11 357 00 Inspection Fees 90,000
11 358 00 Jail Fees 9,200
11 359 00 Juvenile Evaluation Fees 5,600
11 359 02 Animal Control Fees and Licenses 20,000
11 367 O1 State Sales Tax Refunds 40,000
11 367 02 State Gasoline Tax Refunds 8,000
11 380 00 Sale of Fixed Assests 5,000
11 397 17 Transfer from Court of Justice 43,289
11 397 13 Transfer from Airport Operating 22,262
Total Revenues - General Fund $ 15,222,961
-2-
Section 4 For said fiscal year there is hereby appropriated out of the Court of
Justice Fund the following
Code Department Appropriation
17 471 District Attorney $ 12 728
17 516 Clerk of Court 45,577
17 630 Law Library 8,450
Total Appropriations-Court of Justice Fund $ 66,755
Section 5 It is estimated that Court of Justice Fund revenues from Court Costs,
Fees, and charges will be available during the fiscal year beginning
July 1, 1976, and ending June 30, 1977, to meet the foregoing Court
of Justice appropriations in the amount of $ 56,755
Section 6 For said fiscal year there is hereby appropriated out of the Debt Service
Fund the following
Code Object of Expenditure Appropriation
21 575 81 Principal on Bonds $ 963 000
21 575 82 Interest on Bonds 1,435,055
21 575 88 Bond Expense 10,000
Total Appropriations-Debt Service Fund $ 2,408,055
Section 7 It is estimated that the following Debt Service Fund revenues will be avail-
able during the fiscal year beginning July 1, 1976, and ending June 30, 1977,
to meet the foregoing Debt Service Fund appropriations
Code Revenue Source Amount
21 301 Ol Taxes - Ad Valorem - 1975 $ 13,320
21 301 02 Taxes - Ad Valorem - 1974 2,506
21 349 Ol H E W Interest Grant 10,000
21 397 10 Transfer from Hospital Capital Project Fund 274,384
21 397 11 Transfer from General Fund 1,961,546
21 397 12 Transfer from Public School Contt Fund 60,000
21 397 13 Transfer from Airport Fund 45,304
Total Revenues-Debt Service Fund $ 2,367,060
Section 8 For said fiscal year there is hereby appropriated out of the Airport
Operating Fund the sum of $ 1 619 814
Section 9 It is estimated that the following Airport Operating Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending June
30, 1977, to meet the foregoing Airport Operating Fund apporporations
Code Revenue Source Amount
31 329 00 Interest on Investments $ 6,000
31 331 00 Rents and Concessions 176,000
31 333 Ol Landing Fees 55,000
31 333 02 Aviation Gasoline 21,000
31 333 04 Miscellaneous Income 500
Federal Grants
31 349 04 ADAP - R/W 5-23 Strengthening 1,098,900
State Grants
31 350 04 ADAP - R/W 5-23 Strengthening 61,050
31 367 00 Tax Refunds - State 400
31 651 00 Federal Grant - Title X 23,660
Total Revenues-Airport Operating Fund $ 1,442,510
-3-
Section 10 For said fiscal year there is hereby appropriated out of the Public
Assistance Fund the sum of $ 2,840,527
Section 11 It is estimated that the following Public Assistance Fund revenues will
be available during the fiscal year beginning July 1, 1976, and ending
June 30, 1977, to meet the foregoing Public Assistance Fund appropria-
tions
Code Revenue Source Amount
41 301 O1 Taxes - Ad Valorem - 1975 $ 3,502
41 301 02 Taxes - Ad Valorem - 1974 801
41 350 03 State Public Assistance - AFDC 1,872,720
41 350 04 Special Assistance for Adults 150,000
31 350 08 State Public Assistance - Other 5,800
31 350 09 Child Welfare Services 30,000
31 397 11 Transfer from General Fund 777,704
Total Revenues - Public Assistance Fund $ 2,840,527
Section 12 For the said fiscal year there is hereby appropriated out of the Public
Health Fund the sum of $ 1,130,223
Section 13 It is estimated that the following Public Health Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending June
30, 1977, to meet the foregoing Public Health Fund appropriations
Code Revenue Source Amount
44 301 Ol Taxes - Ad Valorem - 1975 $ 3,825
44 301 02 Taxes - Ad Valorem - 1974 937
44 359 00 Fees - Other 20,000
44 361 13 School Health Program 13,348
44 361 14 Dental Project 15,563
44 368 Ol Orientation Reimbursement 500
44 368 02 U N C Chapel Hill 9,248
44 368 03 Federal and State Grants 78,604
44 368 04 Special Clinic Fees - State 1,000
44 368 05 Drainage - Mosquito Control - State 48,000
44 368 06 Insect and Rodent Control - State 6,000
44 368 07 T B Control - State 12,852
44 368 08 V D Control - State 4,000
44 368 09 Medicare and Medicaid 100,000
44 368 10 Family Planning - Region "0" 53,923
44 368 11 Maternal, Child Health - State 56,978
44 368 12 Hypertension - State 27,149
44 397 11 Transfer from General Fund 569,296
44 397 62 Transfer from Health Department Const Fund 9,000
Total Revenues - Public Health Fund $ 1,030,223
Section 14 For said fiscal year there is hereby appropriated out of the Mental
Health Fund the sum of $ 202,259
Section 15 It is estimated that the following Mental Health Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending June
30, 1977, to meet the foregoing Mental Health Fund appropriations
Code Revenue Source Amount
47 301 O1 Taxes - Ad Valorem - 1975 $ 855
47 301 02 Taxes - Ad Valorem - 1974 99
47 331 00 Rents and Concessions 15,432
47 341 00 A B C Bottle Charges 57,091
47 349 Ol State Grants 36,132
47 397 11 Transfer from General Fund 72,344
47 397 75 Transfer from Mental Health Capital Reserve 14,906
Total Revenues - Mental Health Fund $ 196,859
-4-
Section 16 For said fiscal year there is hereby appropriated out of the Public
School Fund the sum of $ 5,795,904
Section 17 It is estimated that the following Public School Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending
June 30, 1977, to meet the foregoing Public Schools Regular Fund
appropriations
Code Revenue Source Amount
52 397 11 Transfer from General Fund $ 5,760 404
52 301 Ol Taxes - Ad Valorem - 1975 28,500
52 301 02 Taxes - Ad Valorem - 1974 7,000
Total Revenues -
Public School Fund
$ 5,795,904
Section 18 For said fiscal year there is hereby appropriated out of the Public Schools
Pension Fund the sum of $ 310,977
Section 19 It is estimated that the following Public Schools Pension Fund revenues
will be available during the fiscal year beginning July 1, 1976, and end-
ing June 30, 1977, to meet the foregoing Public Schools Pension Fund ap-
propriations
Code Revenue Source Amount
51 397 11 Transfer from General Fund $ 306,951
51 301 O1 Taxes - Ad Valorem - 1975 3,555
51 301 02 Taxes - Ad Valorem - 1974 471
Total Revenues -
Public Schools Pension Fund $ 310,977
Section 20 For said fiscal year there is hereby appropriated out of the Cape Fear
Technical Institute Operating Fund the sum of $ 224 500
Section 21 It is estimated that the following Cape Fear Technical Institute Operating
Fund revenues will be available during the fiscal year beginning July 1,
1976, and ending June 30, 1977, to meet the foregoing Cape Fear Technical
Institute Operating Fund appropriations
Code
Revenue Source
Amount
53 397 11 Transfer from General Fund $ 223,148
53 301 O1 Taxes - Ad Valorem - 1975 1,177
53 301 02 Taxes - Ad Valorem - 1974 175
Total Revenues -
Cape Fear Technical Institute
Operating Fund $ 224 500
Section 22 For said fiscal year there is hereby appropriated out of the Revenue
Sharing Trust Fund the sum of $ 791,378
Section 23 It is estimated that Revenue Sharing Trust Fund revenues from Federal
Government Grants will be available during the fiscal year beginning
July 1, 1976, and ending June 30, 1977, to meet the foregoing Revenue
Sharing Trust Fund appropriations in the amount of $ 791,378
Section 24 For said fiscal year there is hereby appropriated out of the Cape Fear
Technical Institute Construction Fund the sum of $ 100,000
-5-
Section 25 It is estimated that the following Cape Fear Technical Institute Con-
struction Fund revenues will be available during the fiscal year be-
ginning July 1, 1976, and ending June 30, 1977, to meet the foregoing
Cape Fear Technical Institute Construction Fund appropriations
Code Revenue Source Amount
61 329 00 Interest on Investments $ 2,175
61 336 00 Assessments - Other Government 97,825
Total Revenues - Cape Fear Technical
Institute Construction Fund $ 100,000
Section 26 For said fiscal year there is hereby appropriated out of the Health
Department Construction Fund the sum of $ 9,000
Section 27 It is estimated that the following Health Department Construction Fund
revenues will be available during the fiscal year beginning July 1, 1976,
and ending June 30, 1977, to meet the foregoing Health Department Con-
struction appropriations $ -0-
Section 28 For said fiscal year there is hereby appropriated out of the Water and
Sewer Fund the sum of $ 78,085
Section 29 It is estimated that the following Water and Sewer Fund revenues will be
available during the fiscal year beginning July 1, 1976, and ending June
30, 1977, to meet the foregoing Water and Sewer Fund appropriations
Code
Revenue Source
Amount
64 335 00 Assessments - Other Governments $ 1,272
Federal Grants
64 349 60 "201" Greater Wilmington 13,242
64 349 61 "201" South 22,500
State Grants
64 350 60 "201" Greater Wilmington 2,208
64 350 61 "201" South 3,750
Total Revenues - Water and Sewer Fund $ 42,972
Section 30 For said fiscal year there is hereby appropriated out of the Public
Schools Construction Fund the sum of $ 460,000
Section 31 It is estimated that the following Public Schools Construction Fund
revenues will be available during the fiscal year beginning July 1,
1976, and ending June 30, 1977, to meet the foregoing Public Schools
Construction Fund appropriations $ -0-
Section 32 For said fiscal year there is hereby appropriated out of the Reappraisal
Reserve Fund the sum of $ 6,000
Section 33 It is estimated that the following Reappraisal Reserve Fund revenues will
be available during the fiscal year beginning July 1, 1976, and ending
June 30, 1977, to meet the foregoing Reappraisal Reserve Fund appropri-
ations $ -0-
Section 34 For said fiscal year there is hereby appropriated out of the Public Schools
Capital Reserve Fund the sum of $ 700
Section 35 It is estimated that the following Public Schools Capital Reserve Fund reve-
nues will be available during the fiscal year beginning July 1, 1976, and
ending June 30, 1977, to meet the foregoing Public Schools Capital Reserve
Fund appropriations
Code Revenue Source Amount
74 301 Ol Taxes - Ad Valorem 1975 $ 600
74 301 02 Taxes - Ad Valorem 1974 100
Total Revenues -
Public Schools Capital Reserve Fund $ 700
-6-
Section 36 For said fiscal year there is hereby appropriated out of the Mental Health
Capital Reserve Fund the sum of $ 14,906
Section 37 It is estimated that the following Mental Health Capital Reserve Fund
revenues will be available during the fiscal year beginning July 1, 1976,
and ending June 30, 1977, to meet the foregoing Mental Health Capital
Reserve Fund appropriations $ -0-
Section 38 For said fiscal year there is hereby appropriated out of the General Capital
Reserve Fund the sum of $ 122,000
Section 39 It is estimated that the following General Capital Reserve Fund revenues
will be available during the fiscal year beginning July 1, 1976, and ending
June 30, 1977, to meet the foregoing General Capital Reserve Fund appro-
priations
Code Revenue Source Amount
76 397 11 Transfer from General Fund $ 21,478
76 301 02 Taxes - Ad Valorem 1974 522
Total Revenues -
General Capital Reserve Fund $ 22,000
Section 40 There is hereby levied in the General Fund for the fiscal year ending June
30, 1977, the rate of $ 6900 on each one hundred dollars ($100) assessed
valuation of taxable property as listed as of January 1, 1976, for the
purpose of raising the revenues from current year's property tax as set
forth in the foregoing estimates of revenue, and in order to finance
foregoing appropriations
Such rate is based on an estimated total appraised value of property
for the purpose of taxation of $1,622,000,000 with an assessment ratio of
1000 of appraised value Estimated collection rate of 95% is based on
fiscal year 1974-1975 collection rate of 96 60
Section 41 Copies of this Budget Ordinance shall be furnished to the County Manager
and the County Finance Officer of New Hanover County, North Carolina, to
be kept on file by them for their direction in the collection of revenues
and the expenditure of amounts appropriated
Adopted this 30 ~t day of ~.~~<.-~-
1976
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