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HomeMy WebLinkAboutFY22-23 Adopted Budget in Brief BookI 40 Y • NEW HANOVER COUNTY The Model of Good Governance PIP _ •� ♦ " t� • n 49 ♦ v 1 � ..rA� �� ► Ir 1 ► r /uNrY: BUSH NEW HANOVER COUNTY ADOPTED BUDGET FISCAL YEAR 2022-2023 County Commissioners Julia Olson-Boseman, Chair Deb Hays, Vice -Chair Jonathan Barfield, Jr. Bill Rivenbark Rob Zapple County Manager Chris Coudriet County Staff Eric Credle, Chief Financial Officer Michelle Daniels, Budget Officer Scott Steinhilber, Budget Coordinator Jeremy Ashworth, Budget Analyst Karen Hurley, Budget Analyst Gwen Hill, Budget Specialist 230 Government Center Drive, Suite #165 Wilmington, North Carolina 28403 http://www.nhcgov.com/Finance You may send comments or questions on this budget to ecredle@nhcgov.com. OUR VISION for NEW HANOVER COUNTY A vibrant, prosperous, diverse coastal community committed to building a sustainable future for generations to come. MISSION STATEMENT New Wanover County is committed to providing equitable opportunities and exceptional public services through goodgovernance to ensure a safe, healthy, secure, and thriving community for all. The New Hanover County Board of Commissioners June 2021 TABLE OF CONTENTS OVERVIEW: County Manager's Letter of Adopted Changes 1 County Manager's Letter of Transmittal 3 Enhancements 13 FY22-23 Budget Ordinance 15 BUDGET PROCESS: Strategy and Strategic Plan Report Out 27 Equity Tool 33 GOVERNMENT -WIDE: Organizational Chart Position Summary by Function and Budget Functions Position Summary by Department Summary of Expenditures and Revenues — All Funds Grant Management ►TJ[@JQIy[:J0XCJ4L14:'110 35 36 37 38 39 Modified General Fund Expenditure Comparison 44 Percentage Change of Budgeted Expenditures by Function 45 Percentage Change of Budgeted Revenues by Class 47 Net County Cost — Human Services 50 Non -County Agency Contributions 53 Non -Departmental 49 Summary of Education Expenditures 58 Capital: Capital Outlay 59 Capital Improvement Plan 62 Capital Project Descriptions 65 DEBT MANAGEMENT: Debt Service for Next Five Years 75 Statement of Revenues and Expenditures: Major Governmental Funds 78 Non -Major Special Revenue Funds 81 Enterprise 83 Total for All Budgeted Funds 84 Numbers in the adopted budget document have been rounded to make the document easier to understand and compare with other data. Minor discrepancies in tables between totals and sums of components may occur due to rounding. t1TY_ I� 0 July 29, 2022 NEW HAN OVER COUNTY COUNTY MANAGER'S OFFICE 230 Government Center Drive, Suite 195, Wilmington, NC 28403 P: (910) 798-7184 1 F: (910) 798-7277 1 NHCgov.com Chris Coudriet, County Manager I Tim Burgess, Deputy County Manager Tufanna Bradley, Assistant County Manager I Lisa Wurtzbacher, Assistant County Manager To the New Hanover County Board of Commissioners: I am pleased to present to you the fiscal year (FY) 2022-2023 budget for New Hanover County as adopted on June 6, 2022. This document represents the County's budget and strategic plan for the fiscal year. The Adopted Budget for fiscal year 2022-2023 is presented as follows: • A total adopted ad valorem tax rate of 45.50 cents per $100 of assessed value; with 42.29 cents per $100 of assessed value for the General Fund and 3.21 cents per $100 of assessed value for the Debt Service Fund, • Ad valorem tax rate of 7.25 cents per $100 of assessed value for the Fire Services District Fund, • Environmental Management Fund tipping fee of $52 per ton, • Stormwater Services Fee of $5.65 per equivalent residential unit per month, • Absorbs $3.81M in General Fund expenses with American Rescue Plan funds, • Absorbs $4.41M in General Fund expenses with American Rescue Plan funds specifically for Community Building initiatives, • Allocates $2.41M to the General Fund from the Revenue Stabilization Fund, • Allocates $5.41M to the General Fund from the Revenue Stabilization Fund specifically for Community Building initiatives, • A total spending plan of $508 million. The items listed below, totaling $1.81M, reflect additional expenditures to the recommended budget: Museum - Renewal/Renovation of Market Street Facility $134,500 Cape Fear Habitat for Humanity, Inc. $12,000 Courts -Additional Prosecutor 117,105 Coastal Therapeutic Riding Program 2,000 Second Chance Legal Aid Program 351,770 Feast Down East, Inc. 14,000 Fire - Gordon Rd. 2nd Parcel 250,000 Food Bank of Central & Eastern NC at Wilmington 22,000 Arts Council of Wilmington and New Hanover County 30,000 GLOW NC 14,000 Genesis Block Labs, LLC 25,000 Leading Into New Communities, Inc. (LINC) 43,000 Wilmington Symphony Orchestra 10,000 Louise Wells Cameron Art Museum 15,000 A Safe Place 9,000 The Carousel Center, Inc. 14,000 Accessible Coastal Carolina Events Sports & Services 375 WARM, Inc. 41,000 Blue Ribbon Commission (VOYAGE) 3,500 Wilmington's Residential Adolescent Achievement Place 38,210 Blue Ribbon Commission (VOYAGE) 27,500 Young Scientist Academy 7,936 Cape Fear Clinic, Inc. 14,000 Pre-K Expansion 580,726 The following reflect $1.81VI in revenue sources funding the expenses above: Reduction of existing medical insurance - employer paid contributions $299,387 Reduction of administrative reserve funds 43,134 Increase of appropriated fund balance 134,500 Increase of revenue stabilization fund principal allocation 468,875 Increase of loan proceeds 250,000 Reallocation of existing ARPA program expenses 580,726 I look forward to working with you toward the execution of the FY 2022-2023 budget for New Hanover County. Sincerely, CW4Q-60- Chris Coudriet County Manager NTY_ Il LIS �n 0 May 12, 2022 NEW HANOVER COUNTY COUNTY MANAGER'S OFFICE 230 Government Center Drive, Suite 195, Wilmington, NC 28403 P: (910) 798-7184 1 F: (910) 798-7277 1 NHCgov.com Chris Coudriet, County Manager I Tim Burgess, Deputy County Manager Tufanna Bradley, Assistant County Manager I Lisa Wurtzbacher, Assistant County Manager To the New Hanover County Board of Commissioners: I am pleased to present the recommended budget for fiscal year (FY) 2022-2023, which was prepared in accordance with The North Carolina Budget and Fiscal Control Act and provides funding that 1) meets our statutory responsibilities, 2) supports existing county objectives, 3) advances the priorities of the New Hanover County Strategic Plan, and 4) meets the Board's strategic priority of minimizing taxes and fees by offering a property tax reduction. Our community continues to band together and work through challenges with a strong commitment to collective progress and the advancement of our residents, businesses, non -profits, and neighbors. Within the last year, we established a Pandemic Operations Team to address the demand of vaccinating, testing and managing data to inform decisions that impact our area. Our community experienced a shooting on the campus of a public -school that charged us to activate a plan to mitigate violence and build our community up street by street, neighborhood by neighborhood. Our approach to addressing the unexpected is tried and true; we focus on prioritizing the safety, the health and the security of our community in all that we do as a public body. New Hanover County has furthered its reach as it pertains to diversity and equity. This recommended budget specifically prioritizes requests that advance equity. Finance, in partnership with the Office of Diversity and Equity, developed a process that considered equity with intentionality throughout the budget development process. Our efforts to be more equitable are clearly defined. The Office of Diversity and Equity has assisted in developing our employees through training and awareness, built relationships with our community members through outreach, and we are in position to demonstrate, through data - driven outcomes, how resources create change and impact lives. The work being done across the organization and the community as a whole, in addition to future plans, are foundational to this budget. This recommended budget takes advantage of the growth we have seen over the past few years where we have practiced a more conservative approach to balancing the budget. It prioritizes the preservation of existing county services and promotes the expansion necessary to sustain quality service levels. This recommended budget maintains the fiscal responsibility and stewardship that enabled the county to meet the demands placed on it during the response and recovery from the pandemic, social unrest and community violence. The fiscal discipline shown by this Board of Commissioners, as well as prior Boards, to establish a fund balance policy and work consistent with it enabled county staff to manage well over the past several fiscal years. The county's unassigned fund balance percentage for the fiscal year ending June 30, 2021, placed us above the 18-21 percent range of our fund balance policy and we anticipate maintaining that position or staying within the range at the close of FY 21-22. 9 The proposed spending plan addresses needs identified since the pandemic, enhances some service levels, provides long-term funding for voter -approved debt, invests in strategic initiatives, and maintains fiscally responsible operations. I propose to do this with a decrease of two cents in the tax rate (47.5 cents in FY 21-22) and $15,077,678 in appropriated fund balance. Specifically, I am recommending the following revenue rates for the FY 2022-2023 budget: • County -wide tax rate of 45.5 cents per $100 of assessed value, with 42.29 cents dedicated to funding operations and 3.21 cents of the rate dedicated to paying prior voter -approved debt; • Fire Service District tax rate of 7.25 cents per $100 of assessed value; • Stormwater Services utility fee of $5.65 per equivalent residential unit per month; and • Environmental Management tipping fee of $52 per ton, $2 reserved for an interfund loan, 5 year payback. The FY 2022-2023 recommended budget amounts are as follows: • Total spending plan is proposed at $507 million, an increase of 10.7 percent from the FY 2021- 2022 adopted budget; • General Fund is proposed at $420.5 million, an increase of 9.9 percent from the FY 2021-2022 adopted budget; • Debt Service Fund, a component of the General Fund, is proposed at $57.8 million, a decrease of 2.5 percent from the FY 2021-2022 adopted budget; • Fire Services District Fund (includes capital) is proposed at $21.4 million, an increase of 11.4 percent from the FY 2021-2022 adopted budget. • Stormwater Services Special Revenue Fund is proposed at $4.2 million — this compares to $4.8 million in FY 2021-2022; primarily funded through the American Rescue Plan Act (ARPA) ; and • Environmental Management Enterprise Fund (includes capital) is proposed at $23 million, a decrease of 1.6 percent from the FY 2021-2022 adopted budget. REVENUES This proposed spending plan is balanced at the reduced property tax rate of 45.5 cents per $100 of value, with 3.21 cents of this rate dedicated to the Debt Service Fund to pay for prior voter -approved debt, and the remaining 42.29 cents funding general government operations. With about $920.6 million added to the tax base over the past year, the estimated tax base for FY 2022-2023 is $48.8 billion. This equates to an annual growth rate of 1.9 percent. Sales tax receipts have been on a steady incline since restrictions on traveling and social gatherings began to lift. In the absence of sales tax distribution data for March through the current month, this spending plan assumes continued growth and estimates an increase of 6.5 percent above FY 21-22 estimates compared to 5.1 percent actual growth for the prior fiscal year. Our fund balance has grown over the past two fiscal years and this recommendation utilizes a portion of both fund balance that has been reserved for future capital projects and capital outlay, as well as unassigned fund balance to balance the FY 2022-2023 budget. This plan proposes using $15,077,678 million of fund balance in the General Fund, $4,894,929 in the Revenue Stabilization Fund, $1,765,652 in the Environmental Management Fund, and $87,000 in the Automation Enhancement and Preservation Fund. The sale of New Hanover Regional Medical Center provided us with a funding source to help address public health crises and minimize taxes and fees. The FY23 recommendation includes a total of $7.4 million from the Revenue Stabilization Fund. This plan proposes using $5 million of the principal to support the Community Building Plan, as previously approved by the Board in January 2022 and $2.4 million in accrued interest from the Revenue Stabilization Fund to absorb a portion of the tax rate cut. American Rescue Plan Act The American Rescue Plan is not part of the FY 2022-2023 budget; however, it is important to note this funding source provides us with an opportunityto increase services across the community without a direct financial impact to residents and businesses. In addition, federal guidance allows a portion of the allocation to serve as lost revenue and those funds have less restrictions. As a result, $3,800,000 of lost revenue is being recommended to capture the cost of increased expenses. NEW HANOVER COUNTY STRATEGIC PLAN The Board of Commissioners' 2018-2023 Strategic Plan guides the work of the county through three strategic focus areas, all supported by New Hanover County's commitment to being the model of good governance: • Superior Education and Workforce • Superior Public Health and Safety • Intelligent Growth and Economic Development Superior Education and Workforce The county strategy identifies Superior Education and Workforce as a cornerstone of achievement in the county's vision. To that end, the county continues its longstanding support for public education through its funding partnerships with New Hanover County Public Schools and Cape Fear Community College. New Hanover County Public Schools I am recommending funding for public schools, inclusive of charter schools, in line with the current funding model of a fixed dollar contribution for current expenses based on the Average Daily Membership (ADM). This budget proposes an ADM rate of $3,434, which is equivalent to the current year ADM adopted rate. New Hanover County is currently ranked 9th in the state for current expense as a percent of county appropriation. The total recommended direct -funding for public schools is $91 million, which includes recurring funding of the $9,000 average teacher supplement included in FY 21-22. The average supplement amount maintains the #1 rank in the state, based on current fiscal year data. The current expense also includes the recurring eight (8) Teaching Fellow scholarships. In addition, this recommendation includes $4.7 million in funding for school capital, $23.3 million in debt service for county school system debt obligations, and $974,844 for six county funded Pre-K classrooms (for a total of 12 Pre-K classrooms, with six being funded as part of the Community Building Plan, as noted below). These classrooms provide structured learning environments for three and four-year old students, with the overall goal of having students academically, socially, and emotionally ready to enter public, private or home -school kindergarten classes. The total FY 2022-2023 recommended funding for public schools across all funding categories — current expense, capital, debt service and Pre-k classrooms — is $119,954,977 million. As in previous fiscal years, the county's funding commitment to public schools represents a significant portion of the overall budget, totaling over 23.6 percent of the FY 2022-2023 recommended spending plan for the county's General Fund. In addition to these funding allocations, the county continues to support public schools through county personnel that are dedicated to the schools. This includes 61 School Resource Officers and 47 school nurses who provide coverage at all public schools, as well as 35 school -based therapists who provide coverage for eight middle schools, one alternative school that serves middle and high school aged youth, and 25 elementary schools. An additional $166,200 is being recommended for a second year for teacher incentives for hard -to -staff schools to receive National Board Certification, a reading training program, and a Workforce Housing Gap Rental Assistance Program. The Board also previously adopted, through the Community Building Initiative, a funding plan to include six additional county funded Pre-K classrooms for $975,000, and funding to increase school transportation presence for $539,647. You will find additional details and context below around the Community Building Plan. Cape Fear Community College I am recommending funding for Cape Fear Community College totaling $23.9 million, which is inclusive of operating and capital expenses, as well as debt service. This is a 6 percent increase above FY 21-22. This recommendation meets the college at their request of $11.4 million for operating expenses and $2,087,000 for capital expenses. This coming fiscal year, the county will pay $10.4 million in debt service on behalf of Cape Fear Community College. These payments are to service debt on $164 million in voter - approved bonds for capital improvements for the community college. Superior Public Health and Safety Superior Public Health and Safety remains a top priority and an important part of the county's 2018-2023 strategy. This component of the strategy aims to prevent and reduce opioid abuse, increase access to programs to prevent and reduce obesity, and sustain the community capacity to prepare for and respond to public safety demands, many of which are funded in this budget. The FY 21-22 budget was supplemented with ARPA grant funds and that will also be the case with the FY 2022-2023 budget; this funding plan largely remains intact. As a response to our community's public health crisis, additional funding sources have also been introduced by way of the Revenue Stabilization Fund (RSF) to allocate resources to the Community Building Plan. Unlike ARPA funds, Revenue Stabilization Fund allocations are a part of the General Fund. The total FY 2022-2023 Community Building budget is $11.5 million. The funding plan is as follows: $5 million from the principal of the Revenue Stabilization Fund, 2.15 million from fund balance, and 4.4 million from ARPA. There have been no significant changes to the funding plan since the Board's January adoption as it pertains to funding source, or the allocation of funding as it pertains to the Revenue Stabilization Fund. Details of the funding plan are outlined below: 6 Community Building FY2022-2023 Funding Plan Expansion of Elements ARPA $696,014 Expansion of Too Good for Violence ARPA $252,484 Port City United ARPA $1,332,657 Impact Zone Elementary School Resource Officers RSF $351,318 Agency Partnerships - Community Resource Coordinators ARPA $1,178,388 Port City United - Connect RSF $1,030,727 Northside Food Co -Op Fund Balance $2,150,000 Pre-K Expansion ARPA $975,000 Agency Partnerships - Capacity Building RSF $1,226,902 Elementary School Resource Officers RSF $1,759,179 School Transportation Presence RSF $593,647 We are entering the third year of the pilot program for the Social Impact Fund. The pandemic presented some challenges that pushed community partners to get creative about continuing to provide much needed service to residents and reach their target goals. The Child Development Center continues to work to enhance kindergarten readiness among the children served by this organization. Step Up Wilmington maintains an effort to raise average wages in the county. Coastal Horizons' RESET program has a goal of reducing overall substance use amongst the clients they serve. Each program has made significant strides and we are committed to working with them through this final year of funding to determine the future of the social impact fund. During year one, the incentives were eliminated as a response to balancing the budget under the uncertainties that came along with COVID- 19; last year, the incentive payments were reinstated, and targets are increasingly being met as we adjust to living in the pandemic. All three of these programs are strongly aligned with the county strategy and are well positioned to move the needle on several key performance indicators for the county. While budget equity is present throughout the entire recommendation, this strategic focus area houses a unique variety of enhancements that addresses equity across the spectrum and practices collaboration. Some of the notable items include: • Five (5) Environmental Health Specialists to address the demands of routine food, lodging and institutional inspections; • A Community EngAGEment Specialist in the Senior Resource Center to improve communication, enhance diverse and accessible opportunities for older adults and strengthen partnerships with the New Hanover Aging Coalition, New Hanover County Office of Diversity and Equity, City of Wilmington Office of Diversity, and faith -based communities to enrich services; • A Pretrial Release Coordinator, which relates to the fair and efficient use of the New Hanover County detention facility as it pertains to the over representation of individuals from marginalized communities within the criminal justice system; and • A part-time Vulnerable Populations Coordinator, a collaborative effort between Emergency Management, Senior Resource Center and New Hanover County Office of Diversity and Equity to increase participation with the special needs registry in partnership with the Wilmington Housing Authority, New Hanover Disaster Coalition and other local public safety partners to assist with awareness and integration around threats and hazards. Fire Services Taxina District - 521.4 million The proposed property tax rate for FY 2022-2023 remains at 7.25 cents. This budget includes $1.4 in capital improvement project expenses for future fire stations. $1.8 million is recommended for capital outlay. As part of the fire service capital replacement plan, a ladder truck is scheduled to be replaced in FY 2022-2023 in addition to four (4) vehicles. This budget includes a transfer from the special purpose fund for all replacements. Included in this recommended budget is $174,439 for a mechanic that focuses on in-house preventative maintenance and repairs. This will eliminate labor and travel expenses for the department and decrease wait and out -of -service times for both heavy equipment and standard fleet. Environmental Management Fund - $23 million The proposed tipping fee for FY 2022-2023 is $52 per ton. The tipping fee has been $48 per ton for the last five years, inclusive of the $2 state surcharge to offset the North Carolina Tip Tax, and this increase is needed to fund the ongoing operating and increased capital expenses, in addition to a new litter program. This program is being recommended to address enforcement and response to the nuisance and includes the addition of four (4) new positions. $1.3 million in capital outlay expenses are planned for the FY 2022-2023 budget year. This budget also includes $6 million in capital project expenses, additional details are outlined below in the Capital Planning section. Intelligent Growth and Economic Development Intelligent Growth and Economic Development is one of the three pillars of the county's 2018-2023 strategy. This component of the strategy aims to leverage public infrastructure to encourage private investment, increase the diversity and number of higher wage jobs, and encourage development of complete communities. s In support of these objectives, I am recommending the following investments: • $197,652 for year two of a three-year plan to the Chamber of Commerce for business retention, expansion and recruitment; • $282,391 for Wilmington Business Development; • $98,280 for Wilmington Downtown Inc.; • $145,992 for the Wilmington Regional Film Commission; • $25,000 for Genesis Block; and • $25,000 for the Cucalorus Film Foundation. Stormwater Services Special Revenue Fund - $4.2 million The proposed annual fee is $67.80, this equates to $5.65 per Equivalent Residential Unit (ERU) per month. It is important to note the county is entering its third year of providing this service to the unincorporated community, but this will be the first year the full ERU will be charged to residents. In the current fiscal year, a $12 annual fee was imposed, with the remainder of the fee offset using ARPA funds. Included in this recommended budget is $1 million for capital outlay and equipment needs that have been identified since providing this service. All associated expenses are paid for with the standard fee. Good Governance The success of the organization and the results delivered day in, and day out are obtained through the good work, commitment, and passion of our public employees. It remains my belief that we should invest well and fairly into our human capital. As such, I am recommending the following: • Market adjustment of not less than 9.2 percent of the salary for each full-time employee to compensate for the daily increased costs of living; this market adjustment is based on the 12- month average change in the Consumer Price Index (CPI) through March of this year; and • Continued emphasis on county staff wellness through health incentives, education, clinic care, and fitness. We are also undergoing a pay and classification study for a FY 2023-2024 implementation. I am recommending a salary lag of $2 million in the General Fund to account for vacancies that will naturally occur during the fiscal year. This recommendation aligns with diligent efforts to reduce turnover in specific departments of the enterprise. Capital Planning I am recommending a $28.1 million capital improvement plan (CIP) for FY 2022-2023. This plan takes advantage of the county's best -in -class bond ratings and market conditions and borrows $19.1 million for the capital contribution for major construction, renovations and design. Other revenue sources include transfers and reserves ($7 million) and the sale of assets ($2 million). Capital Improvement Plan For FY 2022-2023 1 am recommending $21.3 million in capital expenses in the General Fund for planned and new projects. Specifically included in the General Fund CIP are the following projects: Parks: NCDOT Trail Reimbursement - Military Cutoff Extension Trail and Market St. Sidewalk $367,000 Board of Elections: Offices, Polling and Warehouse Renovations and Construction $5,594,882 Library: North Chase Branch Design $1,034,040 Parks: North College Rd Trail Right-of-way Acquisition $250,000 Parks: Northern Regional Park Phase 2 Construction $2,650,000 Parks: Ogden Park Maintenance Facility Expansion $413,923 Parks: Olsen Park Phase 2 Construction Cost Share with City of Wilmington $624,380 Parks: Smith Creek Park Phase 2A Design $200,000 Sheriff: Facility Replacement for Sheriff's Detectives/VICE Construction, Furniture, Fixtures and Equipment $6,576,500 CFPUA: Last Frontier Water/Sewer $3,000,000 The following are associated with capital projects within the Fire Services District Fund: Castle Hayne Station Design $1,016,801 Gordon Road Station Contingency $381,801 The following are associated with capital projects within the Environmental Management Fund: Biological Treatment System Replacement $2,750,000 Landfill Gas to Energy $500,000 Lagoon Relining $1,300,000 New Landfill Entrance & Customer Convenience Site $450,000 Southern Property Construction Cell 11 & 12A $1,000,000 10 Capital Outlay A total of $6.3 million of capital outlay is recommended in the General Fund for FY 2022-2023. Noted below are some of the major capital outlay maintenance and repairs, specialized equipment, vehicles, or other categories recommended for funding. $4.9 million in loan proceeds are budgeted in the General Fund to pay for most of this expense. • $200,000 for the routine replacement of IT equipment; • $695,000 for building equipment replacements; • $530,000 for building and parking facility replacements and repairs; • $3.7 million for replacement of 61 vehicles — 58 of these vehicles are for the Sheriff's Office, while the other 3 are for other general fund departments; • $458,277 for other routine replacement and new equipment in the Sheriff's Office. As previously noted, the following capital outlay expenses are recommended in the enterprise and special revenue funds: • Fire Services - $1.8 million; • Stormwater Services - $1 million; and • Environmental Management - $1.3 million. PillrewflUTO This recommended budget appropriates taxpayer dollars to the Board's strategic priorities and reduces the General Fund property tax rate to 45.5 cents per $100 of value, which will place New Hanover County as 8t" out of 100 counties in the state for lowest property tax rate based on current fiscal year data. It is my opinion that this plan and the associated rates ensure a sustainable approach to governance and provide for future county budget needs, assuming similar trends in revenues and expenses. While the responsibility falls upon me as county manager to recommend a balanced budget, as a governing board you would not be in position to consider a strategic and balanced budget for FY 2022- 2023 without the dedicated work from the county's Executive Leadership Team, our department directors, the Finance Department, and all New Hanover County employees. I look forward to working with you toward the adoption of the FY 2022-2023 Budget for New Hanover County. Sincerely, C4-:4Q Chris Coudriet County Manager is NTY : �\ABLISHED NEW HANOVER COUNTY FY22-23 ADOPTED ENHANCEMENTS FUND Department Enhancement GENERAL GOVERNMENT FY22-23 Adopted 10,357,914 Less Revenue / Cost Savings (258,272) FY22-23 Net Adopted 10,099,642 No. of Positions 13.00 Duration of Funding Budget Equity Strategic 071 w s E o 3 o v Ol C Er 0 c o Focus � 0 w W � O W3 Area Diversity & Equity 22,888 - 22,888 0.00 Casual Part-time D&E Coordinator 22,888 - 22,888 0.00 Recurring Pal Board of Elections 114,045 - 114,045 0.00 Election Day Officials Rate Increase 41,280 - 41,280 0.00 Recurring One -stop Election Officials Rate Increase 72,165 - 72,165 0.00 Recurring Multi -partisan Assistance Team Rate Increase 600 - 600 0.00 Recurring Engineering 9,115 - 9,115 0.00 Reclass - Administrative Specialist to Coordinator 9,115 - 9,115 0.00 Recurring Facilities Management 5,912,595 - 5,912,595 6.00 Custodians 246,100 - 246,100 5.00 Recurring Senior Project Coordinator 71,613 - 71,613 1.00 Recurring Board of Elections Building 5,594,882 - 5,594,882 One-time nU Finance 54,750 - 54,750 1.00 Fiscal Support Specialist 54,750 - 54,750 1.00 Recurring Human Resources 68,291 - 68,291 0.00 HR Specialist (Vacant - Unfunded) 63,291 - 63,291 0.00 Recurring nU Tracking Software for FMLA 5,000 - 5,000 Recurring nu Information Technology 3,336,805 - 3,336,805 2.00 Secure Vendor Access Management - Securelink 46,000 - 46,000 Recurring Endpoint Security Enhancement - Cylance 117,300 - 117,300 Recurring NHC Parks Network Connectivity 66,426 - 66,426 Recurring NHC Wireless Infrastructure Refresh 140,000 - 140,000 Recurring Gov't Center Server, Storage Refresh, Consolidation 577,231 - 577,231 Recurring Cisco Flex Licensing Enterprise Agreement 25,720 - 25,720 Recurring Government Center Technologies (Customer Service) 650,000 - 650,000 Recurring Government Center Technologies (Network/Systems) 100,000 - 100,000 Recurring Government Center Technologies (AV/Digital Signage) 1,441,000 - 1,441,000 Recurring IT Support Specialist - Zone 2 75,230 - 75,230 1.00 Recurring IT Security Engineer 97,898 - 97,898 1.00 Recurring Building Safety - Permitting 193,095 - 193,095 0.00 Full-time Temporary Staffing(3) 193,095 - 193,095 0.00 Recurring nU Planning & Land Use 277,304 - 277,304 0.00 Reclass - Planner to Zone 2 Planner 2,304 - 2,304 0.00 Recurring nU Flood Risk Study 275,000 - 275,000 One-time nu Register of Deeds 91,220 (58,272) 32,948 1.00 Digital Indexing - 1728-1954 B28 Records (Fund 115) 42,000 (42,000) - Recurring lid, Deputy Register of Deeds 49,220 (16,272) 32,948 1.00 Recurring nU Soil & Water 1.00 Conservation Specialist (Funding exists, authorization only) - - - 1.00 Recurring Strategy 81,360 - 81,360 0.00 Casual Part-time Apprentices (5) 81,360 - 81,360 0.00 Recurring nU Tax 196,446 (200,000) (3,554) 2.00 Replace Contracted Service for County FTE + Casual Part-time 130,415 (200,000) (69,585) 1.00 Recurring nU Fiscal Support Supervisor 66,031 - 66,031 1.00 Recurring nu HEALTH AND HUMAN SERVICES 602,316 (66,407) 535,909 6.00 Health 433,347 - 433,347 5.00 Environmental Health Specialists 420,250 - 420,250 5.00 Recurring nU LPN (FTE Increase from .50 to .75) 13,097 - 13,097 0.00 Recurring Health - Administration 102,562 - 102,562 0.00 HHSCompliancySpecialist(Vacant- Unfunded) 102,562 - 102,562 0.00 Recurring nu Senior Resource Center 66,407 (66,407) - 1.00 Comm. Engagement Spec. (Pending FY22 Grant Funds) 66,407 (66,407) - 1.00 Recurring nu PUBLIC SAFETY 10,769,954 (2,000,000) 9,769,954 5.00 911 Communications 2,292,347 - 2,292,347 0.00 AC Conversion 1,100,000 - 1,100,000 One-time Relocation to new 911 Center 1,192,347 - 1,192,347 One-time Community Justice Services 67,724 - 67,724 1.00 Pretrial Release Coordinator 67,724 - 67,724 1.00 Recurring nU Emergency Management 1,217,722 - 1,217,722 2.00 Weather Station 10,900 - 10,900 Recurring Gov't Center Communications Tower - EM Equip. Install 59,807 - 59,807 Recurring Salvation Army Build Hope Campus Pass -through 1,000,000 - 1,000,000 One-time nu PTTechnician - Vulnerable Populations Coord. (.50 FTE) 50,444 - 50,444 1.00 Recurring Pal Specialist - All -Hazards Planner 96,571 - 96,571 1.00 Recurring nu 13 NEW HANOVER COUNTY FY22-23 ADOPTED ENHANCEMENTS FUND Department Enhancement FY22-23 Adopted Less Revenue / Cost Savings FY22-23 Net Adopted No. of Positions Duration of Funding Budget Equity Strategic n7J y s E 3 o o v fU C E c o Focus � 0 w W � O 3 Area Sheriff's Office 7,192,161 (2,000,000) 5,192,161 2.00 Wellpath Staffing Adjustments 170,291 - 170,291 Recurring �d Weapons and Accessories 35,000 - 35,000 One-time Helicopter Transporter to Replace Landing Dolly 11,000 - 11,000 One-time Bicycles for Crime Awareness Prevention Unit 5,000 - 5,000 One-time nd Vice & Narcotics Detective Heroin/Opioid Investigator 129,282 - 129,282 1.00 Recurring Pd Public Relations Specialist+ Equipment/Communication Needs 129,282 - 129,282 1.00 Recurring nd WINPAK Replacement - Guardian RHO 126,626 - 126,626 Recurring Digital Evidence Storage 9,180 - 9,180 One-time Facility Replacement for Detectives/Vice 6,576,500 (2,000,000) 4,576,500 One-time CULTURAL & RECREATIONAL 6,616,766 409,670 6,207,096 2.00 Library 987,656 - 987,656 0.00 Eliminate InterLibrary Loan Fees (734) - (734) Recurring nd Eliminate Library Overdue Fines (45,650) - (45,650) Recurring Pd North Chase Library 1,034,040 - 1,034,040 to FY24 Pd Museum 23,055 23,055 0.00 Reclass - Museum Manager 23,055 - 23,055 0.00 Recurring Parks & Gardens 5,606,055 409,670 5,196,385 2.00 Arrowhead Park Pickleball Courts 80,000 - 80,000 One-time Pd Eaton Field 2 Drainage 125,000 - 125,000 One-time nd Storage Shed with Concrete Pad 15,000 - 15,000 One-time Pd Hoggard Tennis Court Resurfacing 65,000 - 65,000 One-time nd Ogden Tennis Court LED lighting (Cts. 7-9) 25,000 - 25,000 One-time Pd River Road Park Improvements 75,000 - 75,000 One-time nd Tow Behind Aerial Lift 30,000 - 30,000 One-time Pd Verticutter Equipment 10,000 - 10,000 One-time nd Veterans Park Little League 95,000 - 95,000 One-time Pd Grounds Maintenance for NHC Fire Stations (9) 70,000 - 70,000 Recurring I nd Grounds Worker- Southern DistrictGW 101,082 - 101,082 2.00 Recurring �d NCDOT Trail Construction Cost Updates 367,000 - 367,000 One-time Pti N. College Road Trail Construction - 250,000 to FY24 Pd Northern Regional Park Phase 2 Construction - 2,650,000 One-time rid Ogden Park Maintenance Facility Expansion - 413,923 One-time N Olsen Park Phase 2 (City project w/NHC funding) L25 409,670 624,380 One-time �U Smith Creek Park Phase 2A - 200,000 to FY24 Pd TOTAL GENERAL FUND k k $ (1,915,009) $ 25,612,601 r 26.00 rr Captain Floater 251,655 - 251,655 3.00 174,439 - 174,439 1.00 NC Emergency Preparedness Grant (12,000) - (12,000) :RecurringMechanic Castle Hayne Fire Station 1,016,801 - 1,016,801 TOTAL FIRE SERVICES DISTRICT FUND $ 1,430,895 $ - $ 1,430,895 4.00 1.1 •• ,r Erskine 6-Way Blade for Skid Steer 7,295 jmmft - 7,295 One-time 12 Ton Backhoe 131,804 - 131,804 One-time 25 Ton Excavator 227,532 - 227,532 One-time Sewer Equipment Easement Machine 22,460 - 22,460 One-time Trimble GPS Units 60,000 - 60,000 One-time Stick Welder and Attached Generator 6,625 - 6,625 One-time 7 x 16 Cargo Trailer 12,000 - 12,000 One-time Administrative Technician 44,940 - 44,940 1.00 Recurring TOTAL STORMWATER SERVICES FUND Litter Program $ 512,656 or 427,510 $ - 1656 0013F_ 427,510 1.00 4.00 Recurring �d TOTAL ENVIRONMENTAL MANAGEMENT FUND $ 427,510 $ - $ 427,510 1 4.00 'Employee Referral Program shown in Recommended Budget version, implemented in FY22 'Northern Regional Park Field Lighting shown in Recommended Budget version twice 14 NEW HANOVER COUNTY, NORTH CAROLINA FISCAL YEAR 2022-2023 BUDGET ORDINANCE BE IT ORDAINED bythe Board of Commissioners of New HanoverCounty, North Carolina as follows: Section 1: The following amounts are hereby appropriated in the General Fund forthe operation of the New Hanover County government and its activities for the fiscal year beginning July 1, 2022, and endingJune 30, 2023, in accordance with the Chart of Accounts heretofore established for New Hanover County: General Government $ 64,514,145 Human Services 76,215,173 Public Safety 87,582,013 Economic & Physical Development 2,304,652 Cultural & Recreational 20,911,132 Education Cape Fear Community College Current Operating Expense 11,407,742 Cape Fear Community College Capital Contribution 2,087,000 NHCSCapital Contribution 4,696,000 NHCS Current Operating Expense Instructional Services Regular Instruction 25,899,415 Special Populations 4,455,326 Alternative Programs 898,867 School Leadership 7,415,164 Co -Curricular 1,807,423 School -Based Support 7,164,009 System -Wide Su pportSe rvices Support and Development 2,265,207 Special Population Support and Development 136,381 Alternative Programs and Services Supportand 874,509 Development Technology Support 4,956,125 Operational Support 20,191,351 Financial and Human Resources 5,451,945 Accountability 370,159 System -Wide Pupil Support 478,516 Policy, Leadership and Public Relations 1,878,491 Non -Programmed Charges Paymentsto OtherGovernments 6,732,761 Scholarships 28,000 Other Restricted Revenue (Fund8) Pre-K 974,844 Transfersto Other Funds 27,661,374 Total Appropriations -General Fund $ 389,357,724 15 The appropriation for New Hanover County Schools -Current Operating Expense is $3,434 per pupil and is based on a projected Average Daily Membership (ADM) of 24,532 students for New Hanover County Schools and 1,942 for charter schools. In accordance with Section 8.35 of S.L. 2014-100, virtual charter schools are funded at $790 per pupil, and the projected ADM is 81 students. Pursuantto G.S.115C-426(c) and 115C-333(b), allocations made to the New HanoverCounty Board of Education through G.S.115C-429(b) bind the Board of Education to the following directions and limitations with regard to these funds: 1) The Budget Resolution adopted by the New HanoverCounty Board of Education shall conform to the specific allocations for operating and Pre-K asset forth in this Budget Ordinance. 2) The Budget Resolution adopted by the New HanoverCounty Board of Education may not be amended without the prior approval of the Board of Commissioners if the proposed amendment would result in a cumulative increase or decrease of 10 percent or more in the county appropriation fora Purpose or Function as compared to the amounts contained in this Budget Ordinance. Pursuantto 115C-426(c), allocations made to the New HanoverCounty Board of Education through G.S. 115C-429(b) bind the Board of Education to conform to the specific allocations for capital as set forth in this Budget Ordinance. The Budget Resolution adopted by the New Hanover County Board of Education may not be amended without the prior approval of the Board of Commissioners if the proposed amendment increases or decreases expenditures from the capital outlay fund forthe Board of Education. In accordance with G.S. 115C-433(d), the Board of Commissioners requires the Board of Education to notify the Board of Commissioners in writing of any changes made to their planned capital fund expenditures. The notification should include: (1) nature of the change; (2) reason for the change; (3) dollar amount of any expenditure change by planned project; and (4) plans for, and estimated cost of, completingthe planned project in the future if completion as originally anticipated will not be possible. The appropriation for training and travel for the Board of County Commissioners is budgeted for the entire governing body, not by specific or equal dollar amount per member, and is to be expended in any distribution necessaryto carry out the duties of the position. In addition, auto allowances will be increased forall county employees by approximately 9.2 percent. Section 2: It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2022, and endingJune 30, 2023: Ad Valorem Taxes $ 206,724,165 Sales Taxes 84,417,818 OtherTaxes 6,509,100 Charges for Services 12,394,019 Intereston Investments 2,569,650 Intergovernmental Revenue — Federal 24,936,095 Intergovernmental Revenue —State 2,762,951 Intergovernmental Revenue — Other 9,663,671 Other Revenue 619,212 Long -Term Debt Issued Transfers from Other Funds Appropriated Fund Balance General Fund Revenue Stabilization Fund Automation Enhancementand Preservation Fund —Appropriated Fund Balance Total Estimated Revenues -General Fund 4,898,091 13,199,970 15, 212,178 5,363,804 87,000 $ 389, 357, 724 Section 3: The following amount is hereby appropriated in the Debt Service Fund forthe fiscal year beginningJuly 1, 2022, and endingJune 30, 2023: Debt Service Total Appropriation— Debt Service Fund $57,819,712 $57,819,712 Section 4: It is estimated that the following revenues will be available in the Debt Service Fund for thefiscal year beginning July 1, 2022, and endingJune 30, 2023: Ad Valorem Taxes Sales Taxes Intergovernmental Revenue — Federal Intergovernmental Revenue — Other Transfersfrom Other Funds Total Estimated Revenues — Debt Service Fund $15,566,835 19,616,023 56,661 5,244,061 17, 336,132 $ 57,819,712 Section 5: The following amount is hereby appropriated in the Special Fire District Fund for the operation of fire p rote ctionservices for the fiscal year beginningJuly 1, 2022, and ending June 30, 2023, in accordance with the Chart of Accounts heretofore established for New Hanover County: Public Safety Debt Service Total Appropriation —Special Fire District Fund $18,330,633 1,638,159 $19,968,792 Section 6: It is estimated that the following revenues will be available in the Special Fire District Fund for the fiscal year beginningJuly 1, 2022, and endingJune30, 2023: Ad Valorem Taxes $13,527,204 Sales Taxes 4,709,151 Chargesfor Services 42,995 Intergovernmental— Federal 12,000 Other Revenue 5,968 Transfers from Other Funds 1,671,474 Total Estimated Revenues —Special Fire District Fund $ 19,968,792 17 Section 7: The following amount is hereby appropriated in the Room Occupancy Tax Fund for the fiscal yearbeginningJuly 1, 2022, and endingJune 30, 2023: Economic and Physical Development $13,767,843 Total Appropriation — Room Occupancy Tax Fund $13,767,843 Section 8: It is estimated that the following revenues will be available in the Room Occupancy Tax Fund for the fiscal yearbeginningJuly 1, 2022, and endingJune 30, 2023: Room Occupancy Taxes $ 10,613,225 Special Assessments 31,541 Intergovernmental Revenue — Other 3,123,077 Total Estimated Revenues — Room Occupancy Tax Fund $ 13,767,843 Section 9: The following amount is hereby appropriated in the Emergency TelephoneSystem Fund for the fiscal year beginning July 1, 2022, and ending June 30, 2023, for the purpose of maintaining an Emergency911 System in New HanoverCounty: Public Safety $646,919 Total Appropriation— Emergency Te le phone System Fund —Article 3 $646,919 Section 10: It is estimated thatthe following revenuewill be available in the Emergency Telephone System Fund forthe fiscal year beginning July 1, 2022, and endingJune 30, 2023: OtherTaxes $646,919 Total Estimated Revenues — Emergency Telephone System Fund — Article 3 $646,919 Section 11: The following amount is hereby appropriated in the Revolving Loan Fund for the fiscal year beginningJuly 1, 2022, and endingJune 30, 2023: General Government Total Appropriation — Revolving Loan Fund $24,000 $24,000 Section 12: It is estimated thatthe following revenue will be available in the Revolving Loan Fund for the fiscal year begin ningJuly 1, 2022, and endingJune 30, 2023: Miscellaneous Revenue Appropriated Fund Balance I off Total Estimated Revenues— Revolving Loan Fund $24,000 Section 13: The following amount is hereby appropriated in the StormwaterServices Fund for the fiscal year beginningJuly 1, 2022, and endingJune 30, 2023: General Government $3,746,482 De bt Se rvice 412,039 Total Appropriation— Stormwater Services Fund $4,158,521 18 Section 14: It is estimated that the following revenue will be available in the Stormwater Services Fund for the fiscal year beginning July 1, 2022, and endingJune 30, 2023: Charges for Service Total Estimated Revenues—Stormwater Services Fund $ 4,158,521 $ 4,158,521 Section 15: The following amount is hereby appropriated in the Environmental Management Fund for the fiscal year beginning July 1, 2022, and endingJune 30, 2023: Enterprise - Environmental Management Operations DebtService Administrative Reserves Environmental Management Financial Assurance Reserve Environmental Management Closure/Post Closure Reserve Transferto OtherFunds TransferTo General Fund TransferTo Environmental Management Fund Capital Reserve TransferTo Environmental Management Fund Closure/Post Closure Reserve TransferTo Environmental Management Capital Project Funds TransferTo Environmental Management Fund Total Appropriation— Environmental Management Fund $ 14, 635, 650 194,173 300,582 1,158,869 664,471 250,000 1,158,869 6,000,000 500,000 $24,862,614 Section 16: It is estimated that the following revenues will be available in the Environmental Management Fund forthe fiscal year beginningJuly 1, 2022, andendingJune30, 2023: Charges for Services Intergovernmental Revenue — State Long Term Debt Issued Intereston Investments Other Revenues Appropriated Fund Balance Environmental Management Fund —Appropriated Fund Balance Environmental Management Capital Reserve —Appropriated Fund Balance Transferfrom Other Funds Transferfrom Environmental Management Capital Reserve Fund Transfersfrom Environmental Management Fund Total Estimated Revenues— Environmental Management Fund $18,863,256 588,000 1,195, 837 16,000 525,000 1,515,652 250,000 500,000 1,408,869 $ 24,862,614 Section 17: The following amount is hereby appropriated intheSpecial Purpose Fundforthe fiscal yearbeginningJuly 1, 2022, and endingJune 30, 2023: General Government Human Services Public Safety Cultural & Recreational Total Appropriation — Special Purpose Fund $1,671,474 266,611 42,022 252,500 $2,232,607 19 Section 18: It is estimated that the following revenue will be available in the Special Purpose Fund for the fiscal year beginningJuly 1, 2022, and endingJune 30, 2023: Interest on Investments Other Revenues Total Estimated Revenues —Special Purpose Fund $1,671,474 561,133 $2, 232, 607 Section 19: The following amount is hereby appropriated in the Representative Payee Fund for the fiscal year beginningJuly 1, 2022, and endingJune 30, 2023: Human Services $325,000 Total Appropriation— Representative Payee Fund $325,000 Section 20: It is estimated that the following revenue will be available in the Representative Payee Fund for the fiscal year beginningJuly 1, 2022, and endingJune30, 2023: Other Revenues 325,000 Total Estimated Revenues— Representative Payee Fund $325,000 Section 21: There is hereby levied a tax at the rate of forty-two and twenty-nine one hundredths cents ($0.4229) per one hundred dollars ($100) valuation of property listed as of January 1, 2022 for General Fund and three and twenty-one one hundredths cents ($0.0321) per one hundred dollars ($100) valuation of property listed as of January 1, 2022 for Debt Service Fund; for a combined total tax rate of forty-five and fifty one hundredths cents ($0.4550) per one hundred dollars ($100) valuation of property listed as of January 1, 2022, for the purpose of raising revenue included in "Ad Valorem Taxes" in the General Fund in Section 2 and in the Debt Service Fund in Section 4 of this Ordinance. This rate is based on an estimated total valuation of property for the purpose of taxation of $48,836,670,000 and an estimated collection rate of 99.30•1. Section 22: There is hereby levied a tax at the rate of seven and twenty-five hundredths cents ($.0725) per one hundred dollars ($100) valuation of property listed for taxes as of January 1, 2022, located withinthe Special Fire District forthe raising of revenue forsaid Special Fire District. This rate of tax is based on an estimated total valuation of property forthe purposes of taxation of $18,789,740,000 and an estimated collection rate of 99.30%. Section 23: The following amounts are hereby made to the Bike and Pedestrian Paths Fund pursuantto G.S.159-13.2 forthe fiscal year beginningJuly 1, 2022. Project Appropriations NCDOTTrail Reimbursement— Military Cutoff & Market St Sidewalk North College Road Trail Total Bike and Pedestrian Paths Fund Appropriation Source of Revenue Long Term Debt Proceeds Transferfrom Other Funds Total Estimated Revenues— Bike and Pedestrian Paths Fund $367,000 250,000 $617,000 $250,000 367,000 $617,000 20 Section 24: The following amounts are hereby made to the Capital Improvement Projects Fund pursuantto G.S.159-13.2 forthe fiscal year beginningJuly 1, 2022. Project Appropriations Northern Regional Park Phase 2 Ogden Park Maintenance Facility Expansion Olsen Park Phase 2 Smith Creek Park Phase 2A Library — North Chase Branch Last Frontier Water and Sewer Board of Elections Offices, Warehouse and Polling Emergency Logistics Warehouse and Offices Facility Replacement for Sheriff's Detectives/VICE Total Capital Improvement Projects Fund Appropriation Source of Revenue Long Term Debt Proceeds Sale of Existing Assets Transfers from Other Funds Total Estimated Revenues —Capital Improvement Projects Fund $2,650,000 413,923 624,380 200,000 1,034,040 3,000,000 5,594,882 598,363 6,576,500 $20, 692, 088 $17,469,345 2,000,000 1,222,743 $20,692,088 Section 25: The following amounts are hereby made to the Fire Services Capital Project Fund pursuantto G.S.159-13.2 forthe fiscal year beginningJuly 1, 2022. Project Appropriations Gordon Road Fire Station $631,801 Castle Hayne Fire Station 1,016,801 Total Fire Services Capital Project Fund Appropriation $1,648,602 Source of Revenue Long Term Debt Proceeds $1,648,602 Total Estimated Revenues— Fire Services Capital Project Fund $1,648,602 Section 26: The following amounts are hereby made to the Southern Property Construction Fund pursuantto G.S.159-13.2 forthe fiscal year beginningJuly 1, 2022. Project Appropriations New Landfill Entrance & Customer Convenience Site Southern Property Construction Cells 11 & 12A Total Southern Property Construction Fund Appropriation Source of Revenue Transfer From Environmental Management Fund Total Estimated Revenues —Southern Property Construction Fund $1,450,000 $1,450,000 $1,450,000 21 Section 27: The following amounts are hereby made to the Leachate Treatment Fund pursuant to G.S.159-13.2 for the fiscal year begin ningJuly 1, 2022. Project Appropriations Biological Treatment System Replacement $2,750,000 Total Leachate Treatment Fund Appropriation $2,750,000 Source of Revenue Transfer From Environmental Management Fund $2,750,000 Total Estimated Revenues— Leachate Treatment Fund $2,750,000 Section 28: The following amounts are hereby made to the Environmental Management Capital Project Fund pursuantto G.S.159-13.2 forthe fiscal year beginningJuly 1, 2022. Project Appropriations Landfill Gasto Energy $500,000 Lagoon Relining 1,300,000 Total Environmental Management Capital Project Fund Appropriation $1,800,000 Source of Revenue Transfer From Environmental Management Fund $1,800,000 Total Estimated Revenues— Environmental Management Capital Project Fund $1,800,000 Section 29: The projects undertaken pursuant to this ordinance are in accordance with the County's Capital Improvement Plan, the Recommended Budget and any changes made duringthe County Commissioners' budget work sessions and these projectsare herewith authorized and the remainingfour years of the Capital Improvement Plan are endorsed bythe Board for approval in subsequentfiscal years. Section 30: The Chief Financial Officer is hereby directed to maintain within the Capital Project Funds sufficient specific detailed accounting recordsto satisfyall applicable regulations. The terms of the financing agreement also shall be met. Section 31: The County desires to expend its own funds for the purpose of paying certain costs of various projects, for which expenditures the County reasonably expects to reimburse itself from the proceeds of debtto be incurred by the County. Section 32: All expenditures relating to obtaining the bond referendum and/or installment purchase will be reimbursed from bond proceeds and installment purchase proceeds in accordance with the requirements of the United States Treasury Regulations Section 1.150-2. Section 33 This declaration of official intent is made pursuant to Section 1.150-2 of the Treasury Regulationsto expressly declare the official intent of the Countyto reimburse itself from the proceeds of debtto be hereinafter incurred bythe County for certain expenditures paid bythe County on or afterthe date which is sixty (60) days prior to the date hereof. Section 34: The County intends to seek Federal, State, and/or other grant funding to reduce the amount of loan proceeds. The adoption of this ordinance authorizes the County Manager and/or his representative to apply for and accept such funding if awarded. 22 Section 35: All grants that are included in the adopted budget are deemed to be approved by the Board of County Commissioners and will not comeback to the Board for approval to apply for orto accept the awarded grant unless it is specifically required by the Grantor. In the event an award is greaterthan or less than the adopted budget, to the extent it is needed, a budget amendment will be brought to the Board through the Consent Agenda for approval to adjust revenues and expenditures accordingly. Section 36: The County Manager, and / or County Manager's designee, is hereby authorized to transfer appropriations as contained herein underthe following conditions: a. He/she may transfer amounts between expenditure line items within a department without limitation and without report being required. b. He/she may transfer amounts between appropriation units within the same budget function and fund without limitation and without a report being required. c. He/she may transfer medical insurance appropriations between functions, departments and divisions within the same fund based upon usage. d. He/she may not transfer any amounts between funds without approval by the Board of Commissioners. Section 37: As allowed by General Statutes 153A-11 and 153A-12, in order to facilitate and expedite anydonation of propertyto New HanoverCounty, either personal or real, the County Manager is hereby expressly authorized and delegated the power to accept such property in his/her discretion underthe following conditions: a. The County Manager, and / or county staff under the Manager's direction, shall undertake all appropriate due diligence prior to accepting any gift to consider risks, liability, and need/appropriateness. The County Manager may accept a donation of real or personal property up to a value of $5,000 peritem and $100,000 in aggregate per budget year without the necessity of furtherre course to Board action. Notwithstanding, the Manager may determine that certain donations and recognitions be considered by the Board. c. The County Manager may further delegate this authority to the Chief Financial Officer, and may if he chooses, create any administrative policy for property donation. Section 38: This ordinance and the budget document shall be the basis for the financial plan fo r New Hanover Countyforthe 2022-2023 fiscal year. The Budget Officershall administerthe budget. The Chief Financial Officershall establish and maintain all records which are in concurrence with this budget and the budget ordinance and the appropriate statutes of the State of North Carolina. Section 39: This ordinance incorporates acceptance of the various changes to the County fee schedule as set forth and published beginningJuly 1, 2022. Section 40: This ordinance amends the Fund Balance Policy section 3.2 to utilize amounts of unassigned fund balance over the twenty-one (21) percent ceiling in a given year to reimburse the Revenue Stabilization Fund forany expenditures it has incurred that utilizes principal funds, priorto being used forfuture capital and capital project needs. 23 Section 41: In accordance with 2 C.F.R. § 200.320(a)(1)(iv)(C), and the applicable provisions of North Carolina law, New HanoverCounty here by self -certifies the following micro -purchase thresholds: a. $30,000, for the purchase of "apparatus, supplies, materials, or equipment"; and b. $30,000, for the purchase of "construction or repair work"; and C. $30,000, for the purchase of services not subjectto competitive bidding under North Carolina law; and d. $50,000, for the purchase of services subjectto the qualification -based selection process in the Mini -Brooks Act (Article 3D of Chapter143), but only where the unit of local government exercises, in writing, an exemption to the Mini -Brooks Act fora particular project pursuant to G.S.143-64.32. Where the unit does not exercise an exemption to the Mini -Brooks Act; provided that such threshold shall apply to a contract only if the Unit has exercised an exemption tothe Mini -Brooks Act, in writing, fora particular project pursuant to G.S.143-64.32. If the exemption is not authorized, the micro - purchase threshold shall be $10,000.00. Section 42: Copies of this Budget Ordinance shall be furnished to the Clerk to the Board of Commissioners and to the Budget Officer and Chief Financial Officer of New Hanover County, North Carolina, to be kept on file bythemfortheirdirection in the disbursementof funds. ADOPTED, this 6th day of June 2022. Kobe Heigh rowell, Clerkto the Board eardof Ison-Bose ha County Commissioners 24 Changes to Existing Fee Schedule Effective 07/01/2022 Department Fee Title Building Safety New, Change, or Current Fee Proposed New Fee Eliminate Revise Language and presentation of residential permits for construction, alteration, Residential Permits remodel, renovation, and repair with a simplified calculation. Residential Window Replacement (in excess of $60 unlimited number of $5,000) windows $0 Eliminate Residential Beach Trade Permit $150 $60 Change Contractor Change Commercial $45 $0 Eliminate Contractor Change Residential $35 $0 Eliminate Environmental Management Fee Per ton of municipal solid waste accepted at Change the landfill $48/ton $52/ton Solid Waste: Requiring additional site Change preparation $58/ton $62/ton Solid Waste: likely create a nuisance condition $58/ton $62/ton Change Solid Waste: Provides a beneficial use $48/ton $52/ton Change Construction Demolition $48/ton $52/ton Change Concrete/Brick/Dirt (mixed) $48/ton $52/ton Change Shingles/Built-Up Roofing (mixed) $48/ton $52/ton Change Refuse delivered in cars, P/U Trucks, or trailers $48/ton $52/ton Change Pender Commerce Special Waste $50/ton $54/ton Change Mattresses $48/ton plus $10/mattress $52/ton plus $10/mattress Change Finance Parking: Market and 2nd Street Decks Up to 2 hours $1 $2 Change Up to 3 hours $2 $3 Change Up to 4 hours $3 $4 Change Up to 5 hours $4 $5 Change Up to 12 hours $8 $8 Change 12 - 24 hours (max) $8 $10 Change Monthly Unreserved $55/month $60/month Change Special Event Rate $8 flat rate fee $10 flat rate fee Change Evening hours Monday - Thursday Thurs, Fri & Sat (9pm-2am) Monday thru Friday after 6:30pm Change Evening hours Saturday and Sunday Thurs, Fri & Sat (9pm-2am) Saturday and Sunday (9pm- 2am) Change Health New Visit Patient Codes 99384FP - New Pt/Family Planning 12-17 Years $169 $182 Change 99385EP - New Pt/Health Check 18-20 Years $167 $180 Change 99385FP - New Pt/Family Planning 18-39 Years $167 $180 Change 87265 - Bordetella pertussis $0 $0 Eliminate 87798 - Bordetella pertussis PCR $0 $0 Eliminate 86787NC - Varicella Titer/Employee-No Charge No Charge $0 Eliminate Established Visit Patient Codes 99385EP - Est Pt/Health Check 18-20 Years $154 $0 Eliminate 99355FP - Est Pt/Family Planning 18-39 Years $154 $0 Eliminate 99395EP - Est Pt/Health Check 18-20 Years $0 $154 New 99395FP - Est Pt/Family Planning 18-39 Years $0 $154 New Counseling Codes 98967 - Education & Training for Patient Self - management Individual — Phone —15 minutes $0 $0 Eliminate 25 Library Other Clinic Services J7307UD - Nexplanon 57505 - Endocervical curettage Vaccine Codes 90619 - MenQuadif-Meningococcal vaccine, groups A,C,Y,W 90662 - Flu Vaccine — High Dose (Age 65+) 90677 - Prevnar/PCV-20 90697 - Vaxelis (Dtap,IPV, HIB, Hep B) In -House Lab Codes 80061- Lipid Panel 82465 - Cholesterol 83718 - HDL (High density lipoprotein) 84478 - Triglycerides 87491- Chlamydia (NAT), Urine State Lab Codes 87265 90 - Bordetella pertussis 87798 90 - Bordetella pertussis PCR Reffered Lab Codes - Private Lab 8006190 - Lipid Panel 82465 90 - Cholesterol 83036 90 - Hemoglobin A1C 83718 90 - HDL (High density lipoprotein) 84478 90 - Triglycerides 86787 90 - Varicella Titer/Employee Only -No Charge 86803 90 - Hepatitis C Antibody Walk In Pregnancy Testing 99211- Est Pt Level I — Minimal (Flat Fee) add test code Overdue Fees: All items excluding juvenile Executive Development Center: Meeting Rooms Oleander Room - four hours or less Oleander Room - more than four hours Long Leaf Room - four hours or less Long Leaf Room - more than four hours Azalea Room - four hours or less Azalea Room - more than four hours Miscellaneous: Inter -Library Loans Parks and Gardens Echo Farms Pool: Swim Practice Echo Farms Pool: Adults Echo Farms Pool: Children Echo Farms Pool: Season Pass (Family) Echo Farms Pool: Season Pass (Individual) Echo Farms Tennis: Court reservation (1.5 hr. block) Echo Farms Tennis: Skills Clinic (one hour) Echo Farms Tennis: Round Robin Family programs- fees vary based on program Easter Sunday Sunrise Service Planning and Land Use Flood Determination Letter Zoning Only Permit: Home Occupation Publications: Historic Architecture of NC Publications: Low Impact Development Manual Publications: Community Plans Register of Deeds Expedite Mail Uncertified copies of Birth, Death & Marriages Uncertified/ Certified copies Postage charge 412.39 $0 Eliminate $125 $160 Change $0 $175 New $60 $65 Change $0 $250 New $0 $160 New $25 $0 Eliminate $15 $0 Eliminate $15 $0 Eliminate $15 $0 Eliminate $0 $50 New $0 NC New $0 NC New $0 $25 New $0 $15 New $0 $20 New $0 $15 New $0 $15 New $0 NC New $0 $25 New $35 $40 Change 0.20 per unit $5.00 maximum $0 Eliminate $150 $0 Eliminate $300 $0 Eliminate $100 $0 Eliminate $200 $0 Eliminate $150 $0 Eliminate $300 $0 Eliminate $2.00 unit charge $0 Eliminate $25/hour $0 Eliminate $3/day $4/day Change $1/day $2/day Change $O/Swim Season $175/Swim Season New $0/Swim Season $100/Swim Season New $8 $8 New S10 $10 New $3 $3 New $0 Varies by program New $0 $500/hour New $0 $25 New $0 $10 New $6 $0 Eliminate $10 $0 Eliminate $15 $0 Eliminate $0 $26.95 New $1 $0.25 Change $1 $1 Change 26 NEW HANOVER COUNTY STRATEGIC PLAN The Framework for Strategy Development, Strategy Execution and Strategic Measurement Successful execution of strategy requires three primary components: a clear description of the strategy, aligning strategies to create value for the citizens, and thoughtful management of strategy execution using measures to track progress. New Hanover County's relentless focus on strategy guides the work of the entire organization, builds community partnerships, shapes policy and guides financial allocations based on achieving the Board of Commissioners' strategic goals. The foundation of New Hanover County's success begins with a commitment to being the Model of Good Governance. New Hanover County's Model of Good Governance accomplishes goals in the focus areas of organizational capacity (the employees, professional development and culture of the organization), internal business processes (the service delivery, communication, and strategic partnerships of the organization), financial performance (the ability to generate revenues and manage them), and county management (the effectiveness and efficiency of our residents' experience with New Hanover County). In addition, the New Hanover County Board of Commissioners set clear objectives, outcomes and targets to showcase community growth and development in three additional key focus areas for the Strategic Plan; these focus areas include Intelligent Growth and Economic Development, Superior Education and Workforce, and Superior Public Health and Safety. Each strategic planning process includes community and stakeholder input as well as staff and department expertise. The strategy map includes objectives, outcomes and targets. Departmental goals are linked to the county's strategy and key performance indicators for each department are established and used to measure departmental successes towards reaching departmental goals as well as the organization's goals. Employee work plans and performance goals are then linked to the departmental goals and form the basis for quarterly and annual performance evaluations. New Hanover County employees fully understand how the work they do each day impacts community priorities. New Hanover County's success is also measured on an annual basis through a Report Out each January. This Report Out outlines the key successes of the year and the organization's performance towards meeting the established targets. How Strategy and the Strategy Map are used at New Hanover County 1) Creating a strategy focused organization: New and existing employees are trained on the strategy (strategy map), and how their departmental objectives and goals and individual performance goals link to the broader strategy. 2) Creating accountability and transparency: Senior leadership has responsibility/ ownership for specific initiatives and jointly owned focus areas (which require cross- departmental/cross-functional cooperation to achieve); performance gaps are identified and new strategic initiatives and investments are created and made to close the gaps. 3) Creating execution capability: Cross -functional and cross departmental teams manage strategic initiatives and process improvement projects. 4) Resource allocation: Budget requests are made and evaluated in the context of the strategy, and tied specifically to the strategy map objectives and measures. Additionally, each request involves a business case analysis of the value of the investment, exploration of alternatives, and evaluation of process improvements conducted to increase capacity. 5) Reporting and Governance: Quarterly strategy review meetings with department heads and Executive Leadership Team members review progress and measures; there are also periodic updates on the progress of strategic initiatives to ensure the strategy is being executed, and monitoring is conducted to ensure the strategy is effective. 27 6) Decision making: Priorities and decisions are framed and communicated to the organization using our values and objectives. Investments of resources (people, time and money) are evaluated on an enterprise -wide basis to maximize the value obtained and to ensure that the organization is focused on the most important priorities. This is particularly evident in the Information Technology Governance Committee and Capital Improvement Plan Committee. 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U L� u N� O� C° C�.o� E� c v N aJ O c E 4' O C r U ro L— rn N C 0 U ro a) aJ L O C V1 O a) to r6 p c .- = rn Q O p 0-Ln a) N C_-0 4— ovv0--" •C�U4,1U, Qa`ni�Z3 c ooc>��aov�var6c)E� o`��' °,�'�'� v v v c 0 C 4 'Z3 v, bA � O to 0 C U-C O p � y 0 -� � a) � L u—� bo � cn � � C 0 ro Q 0 C c v +� L v V) bA a; a) ro 4, � v Q v ,� r^ C 0 rn In a) ° 0 rn v ° "4 + u .� E r6 rLo O r� O N o v +' L v C Q p CLO° r6 rE .0 0 �-+ o C c 0 C O r6 {f} L E v E U a) c C O> O> O O O L �_ ro O L C O N E 0 aJ r3 p C v -p p: 0 0� °Q a�J i� � to }' a) C > aJ C C aJ > C O aJ 0 0 C 1- E �L, 0 p L o a) O ° tx6 C O Y O to ° rE v° C O> Q C O E C ro a) O O O ro O ro ro 3 C O Q._ U Q vi U Q Q� ._ vi u ._ '� E> ro U ._ O O — vi ._ C ,- C 32 NEW HANOVER COUNTY EQUITY TOOL In December of 2020, the Office of Diversity and Equity completed a 120-day assessment of current diversity and equity efforts within the enterprise. The assessment examined specific target areas and diversity and equity training and educational efforts were offered by the county for employees and residents. They focused on internal operations, effectiveness working with marginalized communities in addition to distribution of services, the communities impacted by those services and community engagement. The assessment resulted in the development of five goals: • Demonstrate Commitment and Accountability through Leadership • Recruit and retain a diverse and inclusive workforce • Advance a climate that fosters respect and inclusion among employees • Promote Diversity and Inclusion in Public Service and in Neighboring Communities • Ensure accountability to equity and inclusion in marginalized communities through data -driven recommendations. As a result of the assessment, the 2021-2026 Diversity and Equity Strategic Plan was developed by the department. Internal Outlook Several changes have been made in Human Resources: the recruitment process has been enhanced to increase the number of diverse applicants and hires; an in-house mentoring strategy is scheduled to provide equitable opportunities for employees to participate in departmental training and to develop future promotional growth; they also addressed the inequity in language barriers and communications within various departments by expanding the language line and making it accessible to all departments. Efforts continue to bring awareness to equity within the leadership and workforce. A new initiative with a focus on equity took place this year within the budget process. Departments were asked to share existing projects and programs that support equity efforts, apply an equity lens to FY23 enhancement requests, and start to consider how they might be able to implement equity practices in future requests. The enhancement requests impacted internal operations, service distribution and community engagement. The response was positive, and many equity initiatives are taking place within the enterprise and community. Diversity Champions is a relatively new group of employees who meet monthly to engage in diversity and equity dialogue. They serve as liaisons between the departments and our Office of Diversity and Equity to help nurture and navigate some of the changes that are taking place in the county. They have an opportunity to learn what the employees and community are experiencing, and bring any concerns, ideas, and recommendations back to county administration to work towards a solution. External Outlook Marginalized populations and communities are facing several issues with housing, service distribution, accessibility, and transportation, to name a few. Efforts to bring about equity in these areas are moving forward. Planning and Land Use has brought forward a workforce housing program that will extend residential options to residents that have a sizable gap between their wages and the cost of living in this community, and as part of the Community Building Initiative, Northside Food Co-op, in partnership with the city and county, is moving forward with the design and construction of a grocery store to bring access to healthy foods to Northside residents and greater opportunities for our community. Equity efforts will continue to be made, as there are opportunities all around us. 33 NEW HANOVER COUNTY EQUITY TOOL Here are some other initiatives taking place across the enterprise and in the community to address equity: • The Minority Women Owned Business Enterprises (MWBE) policy ensures fair and equitable purchasing practices. • Risk Management ensures the Americans with Disabilities Act is implemented in public spaces and complies by following safety guidelines and ensuring accessibility to all people. • A new free dental service was added this year as an outreach to seniors in our community. This service is provided by a collaboration of the Senior Resource Center and the Health and Human Services Department. • The WAVE Transit bus route provides opportunities for those without transportation to travel to and from places of business, work, medical appointments, and retail establishments. • Port City United is a new department to New Hanover County which has an overall community investment plan to provide resources and connections for residents, increase stability for families, and give children and adults strong foundations to thrive. PCU is being developed from evidence - based programs and through direct community input and involvement. There are three main areas of focus for the department, including: o A unit being built from an evidence -based Cure Violence Global model, that will include trusted outreach workers and mediation specialists working within neighborhoods to provide connections, promote healing, and help prevent violence. o PCU Connect, a 24-7, locally manned contact center where community members can get connected with resources, receive support, and anonymously report threats of incoming violence and other concerns not addressed through 911 or mental health hotlines. o Nonprofit partnerships that will bring community resource coordinators into schools to help students and families receive equitable and easy access to services. Access to heathcare a*. oh S a7 �conomicDe„eropme0�• SP2 Ot O Strong, vibrant neighborhoods 4ocal,healthy. and rdablefood a a(Ro G Ca 55 o Safe and reltabte transportation r� ce Pe Co'Munityand public safety L �dqif 1 ffll! fm systematic Mechanisms Root causes contribute to inequities poUtycs So�,al Class e5�stem cati a ta'� tapoad development �a A eSs P arks and natural repo ces w �o ur ¢oc !�j Giving wagejobs antllob trd c ` a` Qualrtyed4cation n'�S Safe and affo rdable ho ns'�g The equitable mindset "seed" is planted in world 1 „ ,of ioeauitv... . GC Phical Location Communication Barriers e and ✓ thntc;ry Gender The unequal allocation of power and resources manifests itself in unequal social, economic, and environmental conditions, and a shift in mindset can lead to equity. 34 NEW HANOVER COUNTY ORGANIZATIONAL CHART SHERIFF LEGAL ATTORNEY DEPUTY COUNTY MANAGER Chief Faciliti Officer Chief Information Officer Emergency Management Building Safety Planning & Land Use ngineering 911 Communications Fire Rescue COMMISSIONERS ADMINISTRATION MANAGER REGISTER OF DEEDS GOVERNING BODY CLERK ASSISTANT ASSISTANT COUNTY MANAGER COUNTY MANAGER Chief Finance Health & Human Tax Officer Services Agency Chief Diversity & Parks & Social Services Equity Officer Gardens Chief Communications Public Health NC Cooperative Officer jx"t.&boretum Senior Resource Chief Human Center Public Library Resources Officer Community Cape Fear Chief Strategy Justice Services Museum Officer MMMM Veteran Soil & Water Intergovernmental Services Conserv. District Affa i rs Port City United Board of Elections Trillium Recycling & ■ Solid Waste Courts 1111111111112 Internal Auditor NEW HANOVER COUNTY POSITION SUMMARY BY FUNCTION ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED FY18-19 FY19-20 FY20-21 FY21-22 FY22-23 General Fund: Cultural & Recreational 134 135 135 136 138 General Government 295 291 284 295 314 Human Services 513 524 536 549 588 Public Safety 684 699 711 733 757 Total General Fund 1,626 1,649 1,666 1,713 1,797 Environmental Mgmt. 35 34 37 38 38 Fire Rescue 127 127 127 128 132 Stormwater Services 0 0 13 13 14 TOTALS 1,756 1,787 1,843 1,892 1,9811 POSITION CHANGES: As a result of mid -year board action, 3 positions were added in General Government, 32 positions were added in Human Services and 5 positions were added in Public Safety. Also, in FY21-22 3 positions were unfunded in Environmental Management and transferred to General Government Non -departmental. FY22-23 adopted positions include the following: 2 new positions in Cultural & Recreational; 13 new positions in General Government, 2 unfunded positions in General Government Non -departmental are being funded, 1 remains in General Government and the other is allocated to Human Services; 6 new positions in Human Services; 20 new positions in Public Safety, and funding for 1 position is not being recommended, it is allocated to General Government Non -departmental; 4 new positions in Fire Service; 1 new position in Stormwater Service; 3 new positions in Environmental Management. BUDGET FUNCTIONS The County's General Fund budget is comprised of eight functions, shown in the table below. All General Fund expenditures are classified into one of these nine functions. This is the budgetary level of expenditure control as adopted in the budget ordinance. Following is an outline of the Budget Functions for FY22-23: General Government Human Services Public Safety Administration - County Manager Health 911 Communications Board of Elections Health & Human Services Admin Building Safety - Inspections Building Safety - Permitting Non -County Agencies Community Justice Services Communications & Outreach Port City United Courts Diversity & Equity Senior Resource Center Emergency Management Engineering Social Services Juvenile Services Finance Trillium Health Resources/Other Non -County Agencies Governing Body - Commissioners Recovery Services Recovery & Resilience Human Resources Veteran Services Sheriff's Office Information Technology Legal/Risk Management Planning & Land Use Facilities Management Register of Deeds Strategy Soil & Water Conservation Tax Education Cultural and Recreational Economic and Physical Development Cape Fear Community College Library Economic Development New Hanover County Schools Museum Non -County Agencies Non -County Agencies NCSU Extension Service Parks and Gardens Transfers Debt Service Transfers Between Funds Installment Lease Payments Principal, Interest & Fees on Debt 1 Time -limited ARPA funded positions are not included in the table above, a separate ARPA position summary can be found on page 43. 36 NEW HANOVER COUNTY POSITION SUMMARY BY DEPARTMENT FY20-21 FY21-22 FY22-23 DIFFERENCE ADOPTED ADOPTED ADOPTED FY21-22 & FY22-23 z z z z o O O O H N W H h W H N W H N W O " O " O " O a a a a GENERAL FUND: 911 Communications 78 77.80 79 78.80 79 78.80 0 0.00 Administration - County Manager 8 8.00 7 7.00 7 7.00 0 0.00 Board of Elections 6 6.00 8 8.00 8 8.00 0 0.00 Building Safety 46 46.00 47 47.00 0 0.00 (47) (47.00) Building Safety - Inspections 0 0.00 0 0.00 35 35.00 35 35.00 Building Safety - Permitting 0 0.00 0 0.00 12 12.00 12 12.00 Communications & Outreach Community 6 6.00 7 7.00 7 7.00 0 0.00 Justice Services 33 33.00 38 38.00 39 39.00 1 1.00 Diversity & Equity 2 2.00 4 4.00 4 4.00 0 0.00 Emergency Management 6 6.00 6 6.00 8 8.00 2 2.00 Engineering 8 8.00 8 8.00 8 8.00 0 0.00 Finance 24 24.00 25 25.00 27 27.00 2 2.00 Governing Body - County Commissioners 7 7.00 7 7.00 7 7.00 0 0.00 Health 180 176.15 212 208.40 214 210.40 2 2.00 Health & Human Services Administration 51 51.00 52 52.00 52 52.00 0 0.00 Human Resources 11 11.00 13 13.00 14 14.00 1 1.00 Information Technology 34 34.00 35 35.00 37 37.00 2 2.00 Legal 10 10.00 10 10.00 10 10.00 0 0.00 Library 50 47.90 51 48.90 51 48.90 0 0.00 Museum 15 15.00 16 16.00 16 16.00 0 0.00 NCSU Extension Service 1 0.875 1 0.875 3 2.875 2 2.00 Non -Departmental 3 3.00 2 2.00 5 5.00 3 3.00 Parks & Gardens 66 66.00 66 66.00 68 68.00 2 2.00 Planning & Land Use 15 15.00 17 17.00 20 20.00 3 3.00 Port City United 0 0.00 23 23.00 28 28.00 5 5.00 Facilities Management 75 75.00 75 75.00 81 81.00 6 6.00 Recovery & Resilence 0 0.00 1 1.00 0 0.00 (1) (1.00) Register of Deeds 19 19.00 19 19.00 20 20.00 1 1.00 Senior Resource Center 27 24.275 29 26.275 32 30.50 3 4.23 Sheriff's Office 549 549.00 569 569.00 599 599.00 30 30.00 Social Services 310 310.00 315 315.00 321 321.00 6 6.00 Soil & Water 2 2.00 2 2.00 3 3.00 1 1.00 Strategy 4 4.00 4 4.00 5 5.00 1 1.00 Tax 46 46.00 46 46.00 48 48.00 2 2.00 Veteran Services 2 2.00 3 3.00 3 3.00 0 0.00 GENERAL FUND 1,694 1,685 1,797 1,788.25 1,871 1,863.48 74 75.22 ENVIRONMENTAL MANAGEMENT FUND 37 37 38 37.63 38 37.63 0 0.00 FIRE SERVICES FUND 127 127 128 128.00 132 132.00 4 4.00 STORMWATER SERVICES FUND 13 13 13 13.00 14 14.00 1 1.00 TOTAL 1,871 1,862 1,976 1,966.88 2,055 2,047.11 79 80.22 ARPA funded positions are included in the table above. 37 NEW HANOVER COUNTY SUMMARY OF EXPENDITURES AND REVENUES - ALL FUNDS FY22-23 Less FY22-23 FY22-23 FY22-23 Less FY22-23 FY22-23 Adopted Appropriations Adopted Net Adopted Total Appropriations Adopted Net Total Revenues' from Other Funds Revenue Expenditures' To Other Funds Expenditures GENERAL FUND $ 372,668,771 $ 4,464,471 $ 368,204,300 $ 362,098,048 $ 1,589,743 $ 360,508,305 REVENUE STABILIZATION FUND 7,763,954 - 7,763,954 13,500 - 13,500 MENTAL AND BEHAVIORAL HEALTH FUND 2,500 2,500 2,500 2,500 LAW ENFORCEMENT OFFICER PENSION - - 815,384 815,384 REAPPRAISAL RESERVE - - 169,661 169,661 AUTOMATION ENHANCEMENT & PRESERVATION 187,000 187,000 187,000 187,000 DEBT SERVICE 40,483,580 - 40,483,580 57,819,712 - 57,819,712 MODIFIED GENERAL FUND $ 421,105,805 $ 4,464,471 $ 416,641,334 $ 421,105,805 $ 1,589,743 $ 419,516,062 CAPITAL IMPROVEMENT PROJECTS $ 21,309,088 $ 1,589,743 $ 19,719,345 $ 21,309,088 $ - $ 21,309,088 SPECIAL FIRE SERVICE DISTRICT 21,617,394 1,671,474 19,945,920 21,617,394 21,617,394 ROOM OCCUPANCY TAX FIRST 3% 13,767,843 - 13,767,843 13,767,843 13,767,843 EMERGENCY TELEPHONE SYSTEM 646,919 646,919 646,919 646,919 STORMWATER SERVICES 4,158,521 4,158,521 4,158,521 - 4,158,521 SPECIAL PURPOSE 2,232,607 2,232,607 2,232,607 1,671,474 561,133 REPRESENTATIVE PAYEE 325,000 325,000 325,000 - 325,000 REVOLVING LOAN 24,000 24,000 24,000 - 24,000 ENVIRONMENTAL MANAGEMENT OPERATING 16,703,745 16,703,745 15,794,876 664,471 15,130,405 ENVIRONMENTAL MANAGEMENT CAPITAL RESERVE 250,000 250,000 - - - ENVIRONMENTAL MANAGEMENT POST CLOSURE - - 1,158,869 1,158,869 ENVIRONMENTAL MANAGEMENT CAPITAL PROJECTS 6,000,000 6,000,000 6,000,000 - 6,000,000 TOTAL ENVIRONMENTAL MANAGEMENT FUND $ 22,953,745 $ - $ 22,953,745 $ 22,953,745 $ 664,471 $ 22,289,274 TOTAL ALL FUNDS $ 508,140,922 $ 7,725,688 $ 500,415,234 $ 508,140,922 $ 3,925,688 $ 504,215,234 'Funds that comprise the Modified General Fund and the Environmental Management Fund are shown net of intrafund transfers. 38 NEW HANOVER COUNTY GRANT MANAGEMENT During budget preparation, recurring grants are included in the recommended budget for the anticipated amount. If actual awards are different than anticipated, a budget amendment is presented for adoption. New grants are presented to the Board for adoption as award announcements are made. A grant rollover budget amendment is presented to the Board annually to rollover balances for grants that are multi -year or have expiration dates other than June 301". The grant budget is often higher than the actual revenue because most grants are on a reimbursement basis, and the reimbursements lag the expenditures. Also, not all grant money awarded is spent. The most significant grant received by the county in recent years was from the federal American Rescue Plan Act. This legislation provided a total of $350 billion to help state and local governments cover increased expenditures, replenish lost revenue and mitigate economic harm from the COVID-19 pandemic. The following is a further description of this act's impact on the county. AMERICAN RESCUE PLAN ACT (ARPA Overview New Hanover County received $45,543,632 from the American Rescue Plan, which was signed into law by President Biden on March 11, 2021. The funds must be obligated by Dec. 31, 2024, and New Hanover County developed a framework to utilize the funds over the course of three years to strengthen our community. The Board of Commissioners approved the initial framework at its April 5, 2021, board meeting and has approved revisions since then. Each initiative has been vetted by county staff to ensure compliance with the law and the U.S. Treasury Department Rules and Guidance. The italicized administrative costs are in addition to the program costs. This version of the framework was updated August 26, 2022. Broadband Connectivity - $1,468,900 The Congressional language permits using the funds for broadband purposes, so the county has undertaken the following: Broadband Access: A program to connect homes to broadband, focusing on households with children who qualify for Medicaid or Food and Nutrition benefits, for two years in order to increase access and affordability to reliable high-speed internet for students and families. ($1,380,000) Administrative Cost: $88,900 Business and Employment Assistance - $3,946,142 The legislation allows for assistance to businesses and nonprofits. New Hanover County's leisure and hospitality sectors were particularly hard hit during the pandemic and the county has undertaken the following: Business Assistance: Business grants, scaled in size based on a business' number of employees, focused on the retail, service, leisure and hospitality sectors and childcare facilities. ($2,302,112) Administrative Cost: $15,225 Nonprofit Assistance: Grants to nonprofits that have been negatively impacted and were not able to continue operations at some point during the pandemic. ($661,667) Administrative Cost: $22,138 39 NEW HANOVER COUNTY GRANT MANAGEMENT Job Training: Two jobs programs, to be administered in partnership with Step Up Wilmington, to include a six -week paid job training and placement program for up to 200 people with a particular focus on the local film industry, and a six-month paid internship and job placement for an additional 10 to 20 people to develop long-term skills and employment. Includes administrative expenses equaling 5 percent of the programs' cost. ($900,000) Administrative Cost: $45,000 Housing - $4,873,426 The legislation allows assistance to households who have been impacted by the COVID-19 pandemic and for the development of affordable housing, so the county has undertaken the following: Mortgage Assistance: Provide assistance to homeowners who are in arrears on mortgages because of impacts from COVID-19. This is in addition to the $7 million Emergency Rental Assistance Program that is being administered by the county. ($2,000,000) Administrative Cost: $109,573 Workforce Rental Housing Assistance: A pilot project to provide residents who qualify under workforce housing guidelines — 60 percent to 120 percent of area median income — by providing direct payments to landlords. ($600,000) Administrative Cost: $1,724 Starway Village Gap Financing: To support the development of nearly 300 affordable housing units off Carolina Beach Road. ($1,896,729) Housing Specialist: A position at the Department of Social Services to provide counseling around housing. ($133,200) Emergency Rental Assistance Program Manager: A position at the Department of Social Services to manage the ERAP program. ($132,200) Physical and Mental Health - $20,243,834 The well-being and mental health of children, students and seniors suffered during the pandemic and the legislation allows local governments to use funds to mitigate the public health impact of the pandemic. The county will use funds as outlined below to help address these issues and provide long-term positive impacts. With the exception of the infant and toddler initiatives, the intention is to fold the services into the county's continuation budget beginning in Fiscal Year 2023-24. Community Violence Initiatives: To support the Board's commitment to reduce violence in schools and the community through several innovative approaches. ($10,468,329) Mental Health in Schools: Ensure access at each public school to mental health counselors through the county's Health and Human Services Department. ($3,666,990) 40 NEW HANOVER COUNTY GRANT MANAGEMENT Mental Health for Seniors: Establish mental health counselors and a mobile health outreach team based at the Senior Resource Center (SRC) to serve our county's older adults. ($366,146) Virtual Outreach Position: Based at the SRC, the position develops and maintains virtual programs for the SRC, which allows broader reach and service delivery. ($106,156) School Nurses: Reclassify two school nurses into school nurse leads and provide one school nurse supervisor through the county's Health and Human Services Department, in addition to the school nurses that the county already provides at each school. ($211,892) After -school Transportation: Providing New Hanover County Schools students with transportation needs for after -school and tutoring programs ($600,000) Health Educator: A health educator position. ($153,874) Senior Resource Center: A congregate site in southern New Hanover County for the Senior Resource Center for meal distribution and social interaction. It also provides for enhanced meal distribution at the SRC's existing sites. ($436,790) Senior Resource Center: To cover the costs of providing transportation to seniors for two years. ($223,500) Infant and Toddler Mental Health: Provide two years of recovery -related mental health services for families with infants and toddlers through five county staff positions at Health and Human Services. ($854,040) Infant and Toddler Mental Health Scholarships: To provide scholarships to mental health professionals to earn advanced certificates and training focusing on early childhood mental health. ($100,000) Pandemic Operations Team: Establish a dedicated team of professionals to manage the ongoing pandemic response. ($3,056,117) Infrastructure - $1,551,340 Congressional language explicitly allows the American Rescue Plan allocations for water and sewer projects. The county will use funds in the following ways: Water & Sewer: • Water and sewer infrastructure to support Habitat For Humanity's development of two affordable housing neighborhoods in northern New Hanover County. ($1,116,751) • Bill assistance program ($159,589) Administrative Cost: $25,000 • To extend water and sewer to Eden Village, which is being established to address chronic homelessness in the community. ($250,000) 41 NEW HANOVER COUNTY GRANT MANAGEMENT Essential County Government Services - $12,825,147 The American Rescue Plan allows for use of lost revenue funding for essential government services and for "premium pay" for employees who provided essential government services and for testing of the coronavirus, so the county has used funds in the following ways: Essential Services: • Use funds under the Treasury Department's "lost revenue" category to provide essential government services. ($6,817,567) Employee Pay: Provide employee premium pay in fixed dollar amounts based on an employee's length of service during the pandemic and full- or part-time status. This is in recognition of county staff who have remained on the frontlines, continued important public services, and ensured residents received the help they needed at a time when it was critical. ($5,284,811) • Provide additional premium pay for employees working directly in the vaccine response to compensate them for their dedication, long hours and constant work in vaccinating our community and saving lives. ($346,801) Testing: To provide weekly tests for unvaccinated employees to ensure continuity of service. ($375,968) Reserve and Administration - $634.843 The legislation allows the county to set aside funds as a reserve for potential future allowable expenses as well as funds to administer and provide reports as needed. These funds do not include amounts already factored into individual programs. A reserve fund for future needs, administration and reporting. ($634,843) Total Amount of Funding Outlined in the County's Plan: $45,543,632 42 NEW HANOVER COUNTY GRANT MANAGEMENT ARPA POSITION SUMMARY BY DEPARTMENT ARPA Fund: General Government Finance Human Services Health Social Services Senior Resource Center Pandemic Operations Port City United Public Safety Community Justice Services Sheriff's Office ADOPTED ADOPTED REVISED ADOPTED FY20-21 FY21-22 FY21-22 FY22-23 1 19 2 5 1 4 1 28 4 15 10 5 4 1n 25 20 28 time -limited positions were authorized with the FY2020-2021 American Rescue Plan Act Grant Project Ordinance on June 22, 2021; two of these, in the Senior Resource Center, are regular part- time positions. Four permanent positions were authorized with the FY2021-2022 budget and qualified as ARPA-eligible expenses. Mid -year of fiscal year 2022, two positions were authorized for Social Services, one position from the prior fiscal year was transferred to Port City United, and 23 were authorized as part of the Community Building Initiative in the Human Services and Public Safety functions. 20 additional positions were authorized in FY2022-2023 for Pandemic Operations and Port City United. Funding for the reclassification of two Public School Nurses are also ARPA-eligible expenses in the Human Services function. 43 NEW HANOVER COUNTY GENERAL FUND EXPENDITURE COMPARISION Difference Between FY20-21 FY21-22 REVISED FY22-23 FY21-22 Revised and ACTUAL ADOPTED BUDGET ADOPTED FY22-23 Adopted DEPARTMENTS: EXPENSES BUDGET as of 6/30/22 BUDGET $ Change % Change 911 COMMUNICATIONS $ 9,483,921 $ 7,301,268 $ 7,099,655 $ 9,862,334 $ 2,762,679 38.9% ADMINISTRATION - COUNTY MANAGER 1,619,078 1,720,901 1,722,101 1,796,913 74,812 4.3% BOARD OF ELECTIONS 1,824,802 1,861,362 1,537,541 1,494,592 (42,949) -2.8% BUILDING SAFETY -INSPECTIONS 3,707,648 4,594,044 4,546,563 3,461,360 (1,085,203) -23.9% BUILDING SAFETY -PERMITTING - - - 1,426,666 1,426,666 N/A COMMUNICATIONS AND OUTREACH 677,690 828,580 928,858 934,600 5,742 0.6% COMMUNITY JUSTICE SERVICES 2,511,236 2,893,821 3,238,216 3,233,231 (4,985) -0.2% COURTS 617,939 441,382 228,537 567,742 339,205 148.4% DIVERSITY AND EQUITY 276,426 437,189 440,672 526,667 85,995 19.5% EDUCATION: - N/A Cape Fear Community College 10,823,244 10,950,946 10,950,946 11,407,742 456,796 4.2% Cape Fear Community College Capital Contribution - - - 2,087,000 2,087,000 N/A Cape Fear Community College Debt 10,089,022 11,547,505 11,547,505 10,368,538 (1,178,967) -10.2% New Hanover County Schools Operating 82,887,553 91,892,112 91,892,112 91,003,649 (888,463) -1.0% New Hanover County Schools Fund 8 - Pre-K 487,422 974,844 974,844 974,844 - 0.0% New Hanover County Schools Capital 3,696,000 3,696,000 3,696,000 4,696,000 1,000,000 N/A Fees Paid on Debt 43,351 50,556 50,556 52,670 2,114 4.2% New Hanover County Schools Debt 29,715,964 24,909,236 24,909,236 23,227,814 (1,681,422) -6.8% EMERGENCY MANAGEMENT 2,312,458 1,373,414 3,029,795 2,456,793 (573,002) -18.9% ENGINEERING 3,554,262 762,430 2,467,922 850,544 (1,617,378) -65.5% FACILITIES MANAGEMENT 10,361,282 15,677,248 16,391,358 16,424,405 33,047 0.2% FINANCE 927,933 916,060 1,010,387 1,643,149 632,762 62.6% Non -Departmental 6,423,194 7,080,140 8,819,609 5,605,188 (3,214,421) -36.4% Economic Development 500,000 38,240 38,240 40,313 2,073 5.4% Transfers 1,351,334 - 6,521,247 1,589,743 (4,931,504) N/A Administrative Reserve 504,646 948,805 2,386,545 1,437,740 151.5% Bonded Debt (Principal, Interest) 2,494,713 2,412,544 2,412,544 2,321,175 (91,369) -3.8% Fees Paid on Debt 34,491 12,340 12,340 12,340 - 0.0% Installment Debt 14,632,538 17,174,438 17,174,438 18,873,425 1,698,987 9.9% Installment Debt for Healing Place (Trillium) - 1,689,433 1,689,433 - (1,689,433) N/A NHC-CFPUA Debt 1,328,150 1,278,350 1,278,350 1,228,950 (49,400) -3.9% LEO Pension 815,384 815,384 815,384 815,384 - 0.0% GOVERNING BODY -COMMISSIONERS 427,138 568,000 567,942 616,799 48,857 8.6% HEALTH DEPARTMENT 13,773,625 16,497,845 17,803,581 19,553,796 1,750,215 9.8% HEALTH AND HUMAN SERVICES ADMINISTRATION 3,386,368 3,798,091 3,764,091 3,947,555 183,464 4.9% HUMAN RESOURCES 1,137,401 1,501,651 1,501,560 1,761,986 260,426 17.3% INFORMATION TECHNOLOGY 9,839,647 12,209,916 12,290,891 15,406,193 3,115,302 25.3% JUVENILE SERVICES 361,066 302,425 474,975 359,925 (115,050) -24.2% LEGAL - COUNTY ATTORNEY 1,253,372 1,457,700 1,482,583 1,554,478 71,895 4.8% LIBRARY 4,393,748 5,161,448 5,130,377 6,437,587 1,307,210 25.5% MUSEUM 1,397,274 1,593,136 1,581,457 1,807,892 226,435 14.3% NCSU EXTENSION SERVICE 528,171 801,409 800,353 721,266 (79,087) -9.9% NON -COUNTY AGENCIES 760,453 2,108,324 2,108,324 2,141,022 32,698 1.6% OTHER COMMUNITY PARTNERS 2,349,482 1,296,768 1,312,251 2,010,839 698,588 53.2% PARKS AND GARDENS 6,005,740 7,219,631 7,219,457 11,444,387 4,224,930 58.5% PLANNING AND LAND USE 1,455,215 1,734,178 1,729,081 5,171,412 3,442,331 199.1% PORT CITY UNITED - - 867,522 3,203,046 2,335,524 269.2% REGISTER OF DEEDS 1,488,415 1,836,466 1,826,298 1,936,643 110,345 6.0% RECOVERY AND RESILIENCE 1,731,123 254,617 1,951,663 80,000 (1,871,663) -95.9% SENIOR RESOURCE CENTER 3,017,857 3,517,064 4,061,404 3,864,713 (196,691) -4.8% SHERIFF'S OFFICE 57,718,440 61,379,351 64,303,851 66,245,244 1,941,393 3.0% SOCIAL SERVICES 39,212,612 37,260,729 45,905,410 41,829,731 (4,075,679) -8.9% SOIL AND WATER CONSERVATION 214,294 285,088 285,098 343,091 57,993 20.3% STRATEGY 456,127 1,186,626 1,264,439 1,280,428 15,989 1.3% TAX 4,615,540 4,779,792 5,072,774 4,992,991 (79,783) -1.6% TRILLIUM HEALTH RESOURCES/OTHER RECOVERY SERVICES 1,870,643 1,957,712 4,189,341 2,780,855 (1,408,486) -33.6% VETERAN SERVICES 179,447 214,120 216,009 243,610 27,601 12.8% NEW HANOVER COUNTY PERCENTAGE CHANGE IN BUDGETED EXPENDITURES BY FUNCTION GENERALFUND Difference Between FY21-22 FY21-22 Revised and FY22-23 FY21-22 REVISED FY22-23 Adopted ADOPTED 6/30/2022 ADOPTED $ Change % Change BUDGETED EXPENDITURES: GENERAL GOVERNMENT $ 55,130,222 $ 62,987,546 $ 64,514,145 $ 1,526,599 2.4% HUMAN SERVICES 64,812,463 76,863,950 76,215,173 (648,777) -0.8% PUBLIC SAFETY 18,444,873 23,048,620 21,336,769 (1,711,851) -7.4% Sheriff's Office 61,379,351 64,478,397 66,245,244 1,766,847 2.7% ECONOMIC & PHYSICAL DEVELOPMENT 1,339,662 1,339,662 2,304,652 964,990 72.0% CULTURAL & RECREATIONAL 14,843,874 15,034,449 20,911,132 5,876,683 39.1% EDUCATION 107,513,902 107,513,902 110,169,235 2,655,333 2.5% EDUCATION DEBT 36,507,297 36,507,297 33,649,022 (2,858,275) -7.8% DEBT SERVICE 22,784,856 22,788,856 24,170,690 1,381,834 6.1% TRANSFERS - 3,521,247 1,589,743 (1,931,504) -54.9% TOTAL BUDGETED EXPENDITURES $ 382,756,500 $ 414,083,926 $ 421,105,805 $ 7,021,879 1.7% 45 CULTURAI RECREATIO 5.0% FY22-23 ADOPTED BUDGET EXPENDITURES EICONOMIC & PHYSICAL DEVELOPMENT PUBLIC SAFETY 0.5 20.8% Education and Education Debt comprise 34.2% of General Fund Budget. EDUCATION DEBT DEBT SERVICE 8.0 5.7 =ERS 6 ENERAL ERNMENT 15.3% iERVICES 18.1% 46 NEW HANOVER COUNTY PERCENTAGE CHANGE IN BUDGETED REVENUES BY CLASS GENERAL FUND FY21-22 FY21-22 REVISED ADOPTED as of 6/30/ BUDGETED REVENUES: AD VALOREM TAXES $ 227,192,533 $ 227,192,533 $ SALES TAXES 86,222,607 86,222,607 OTHER TAXES 5,248,100 5,248,100 INTERGOVERNMENTAL REVENUES 40,745,801 57,573,937 CHARGES FOR SERVICES 12,187,094 12,268,945 OTHER REVENUES 667,484 1,540,425 TRANSFERS 276,295 4,093,291 OTHER FINANCING SOURCES 9,220,260 9,615,260 GENERAL FUND BALANCE - 9,611,264 AUTOMATION ENHANCEMENT FUND BALANCE 190,000 190,000 REVENUE STABILIZATION FUND BALANCE - - DEBT SERVICE FUND BALANCE 806,326 527,564 TOTAL BUDGETED REVENUES $ 382,756,500 $ 414,083,926 $ Difference Between FY21-22 Revised and FY22-23 FY22-23 Adopted ADOPTED Dollar Change Percent Cha 222,291,000 $ (4,901,533) -2.2% 104,033,841 17,811,234 20.7% 6,509,100 1,261,000 24.0% 42,663,439 (14,910,498) -25.9% 12,394,019 125,074 1.0 % 3,188, 862 1,648,437 107.0 % 4,464,471 371,180 9.1% 4,898,091 (4,717,169) -49.1% 20, 662, 982 11, 051, 718 115.0 % - (190,000) -100.0% - (527,564) -100.0% 421,105,805 $ 7,021,879 1.7% 47 FY22-23 ADOPTED BUDGET REVENUES runur-rc cnu crDwirrc OT SALES TAX 24.70 % OTHER REVENUES JG %LANCE L% 52.79 % Ad Valorem Taxes (52.79%) together with the Sales Taxes (24.7%) comprise 77.49% of total County revenues. For greater detail, please see prior page. TAXES 48 NTY : �\ABLISHED NEW HANOVER COUNTY NET COUNTY COST HUMAN SERVICES DEPARTMENTS DEPARTMENT HEALTH EXPENDITURES $ 17,803,581 $ REVENUES 8,765,114 COUNTY $ REQUIRED $ 9,038,467 $ HEALTH & HUMAN SVCS. ADMIN. EXPENDITURES $ 3,764,091 $ REVENUES 0 COUNTY $ REQUIRED $ 3,764,091 $ SOCIAL SERVICES EXPENDITURES $ 45,905,410 $ REVENUES 27,228,170 COUNTY $ REQUIRED $ 18,677,240 $ TRILLIUM HEALTH RESOURCES/OTHER RECOVERY SERVICES EXPENDITURES $ 4,189,341 $ REVENUES 133,350 COUNTY $ REQUIRED $ 4,055,991 $ SENIOR RESOURCE CENTER EXPENDITURES $ 4,061,404 $ REVENUES 2,680,979 COUNTY $ REQUIRED $ 1,380,425 $ VETERAN SERVICES EXPENDITURES $ 216,009 $ REVENUES 0 COUNTY $ REQUIRED $ 216,009 $ TOTAL COUNTY COST $ 37,132,223 $ 19,553,796 $ 1,750,215 9.8% 8,229,783 (535,331) -6.1% 11,324,013 $ 2,285,546 25.3% 3,947,555 $ 183,464 4.6% 0 0 0.0% 3,947,555 $ 183,464 4.6% 41,829,731 $ (4,075,679) -8.9% 18,987,309 (8,240,861) -30.3% 22,842,422 $ 4,165,182 22.3% 2,780,855 $ (1,408,486) -33.6% 133,350 0 0.0% 2,647,505 $ (1,408,486) -34.7% 3,864,713 $ (196,691) -4.8% 2,010,192 (670,787) -25.0% 1,854,521 $ 474,096 34.3% 243,610 $ 27,601 12.8% 0 0 0.0% 243,610 $ 27,601 12.8% 42,859,626 $ 5,727,403 15.4% 50 NEW HANOVER COUNTY NON -COUNTY AGENCY CONTRIBUTIONS FY22-23 FY22-23 FY22-23 NON -COUNTY AGENCIES -HUMAN SERVICES Requested Recommended Adopted A Safe Place Certified Alcohol & Drug Counselor (CADC) $ 45,500 $ 36,000 $ 45,000 Accessible Coastal Carolina Events Sports & Services ACCESS Fit 7,500 7,125 7,500 Blue Ribbon Commission (VOYAGE) Summer Employment Program 35,000 31,500 35,000 Blue Ribbon Commission (VOYAGE) Youth Empowerment Initiative 50,000 22,500 50,000 Bread for Life Senior Pantry 15,000 13,500 13,500 Brigade Boys & Girls Club Project Learn 30,000 27,000 27,000 Brooklyn Arts Music Academy Music Is Life! 49,720 32,000 32,000 Canines for Service Veteran Outreach & Service Dog Program 50,000 16,547 16,547 Cape Fear Community Land Trust, Inc. 65,000 24,000 24,000 Cape Fear Clinic, Inc. Pharmacy Services 50,000 36,000 50,000 Cape Fear Habitat for Humanity, Inc. Legacy Landing Housing Development 50,000 38,000 50,000 Cape Fear HealthNet Enrollment and Eligibility Services 35,000 28,000 28,000 Coastal Horizons Center, Inc. Open House Transitional Living Program 20,000 19,000 19,000 Coastal Therapeutic Riding Program Scholarship Program 20,000 18,000 20,000 Communities In Schools of Cape Fear NHC Resiliency Task Force 30,000 27,000 27,000 Communities In Schools of Cape Fear Student Support Specialists 60,000 36,000 36,000 Community Boys & Girls Club of Wilmington Building Great Futures 25,000 22,500 22,500 Community Enrichment Initiatives, Inc. Wilmington Green Project 7,500 6,750 6,750 Domestic Violence Shelter & Services, Inc. Expanded Support Services for DV Victims 45,600 38,000 38,000 DREAMS of Wilmington, Inc. 45,000 29,700 29,700 Elderhaus, Inc. Homecare Training Lab Improvement Project 11,200 10,080 10,080 Family Promise of the Lower Cape Fear Emergency Shelter 35,000 31,500 31,500 Feast Down East, Inc. Local Motive Mobile Farmer's Market 72,398 36,000 50,000 First Fruit Ministries Medical Outreach for Unsheltered Homeless 42,000 36,000 36,000 Five14 Revolution, Inc. Restoration for Women 2022 25,000 0 0 Food Bank of Central & Eastern NC at Wilmington Nourishing Families in NHC 50,000 18,000 40,000 GLOW NC Extended Day Learning Programs 60,000 36,000 50,000 Greater Wilmington Youth Initiative, Inc. dba First Tee Community Programs 15,000 13,500 13,500 Historic Wilmington Foundation Endowment Fund -Preservation Equity Program 25,000 20,000 20,000 Leading Into New Communities, Inc. (LING) Lite Community Health 90,000 32,000 75,000 Louise Wells Cameron Art Museum US Colored Troops Public Sculpture Project 50,000 10,000 25,000 Lower Cape Fear Hospice dba Lower Cape Fear LifeCare Pathways to Care 50,000 36,000 36,000 NC Symphony Society, Inc. Music Education Programs for NHC Students 5,000 4,500 4,500 Ruthie Trammel's Champions for Compassion 23,000 6,400 6,400 The Carousel Center, Inc. Child Abuse Awareness/Outreach & Education Initiative 60,000 36,000 50,000 The Carousel Center, Inc. Child Parent Psychotherapy 15,000 13,500 13,500 The Carousel Center, Inc. SAFE Group -Support for Healthier Families 25,000 22,500 22,500 The Children's Museum of Wilmington Flight Zone 10,000 6,300 6,300 WARM, Inc. Preserving Existing Affordable Housing 50,000 9,000 50,000 Wilmington's Residential Adolescent Achievement Place After School Enrichment 46,524 8,314 46,524 Young Scientist Academy Code Ninas: Combating the Gender Gap in the Tech World 31,340 17,064 25,000 YMCA of Southeastern NC Afterschool at GLOW Academy 28,252 25,427 25,427 Total Human Services $ 1,555,534 $ 937,207 $ 1,214,728 ECONOMIC DEVELOPMENT Arts Council of Wilmington and New Hanover County $ 100,000 $ 45,000 $ 75,000 Cape Fear Resource Conservation and Development 9,000 4,500 4,500 CFCOG Continuum of Care for Homelessness 25,000 25,000 27,300 Cucalorus Film Foundation 28,000 25,000 25,000 Foreign Trade Promotion Council 20,000 2,500 2,500 Friends of Fort Fisher 10,000 4,550 4,550 Genesis Block Labs, LLC 175,000 25,000 50,000 Greater Wilmington Chamber of Commerce 181,000 197,652 197,652 Highway 17 Transportation Association In NC, Inc. 10,000 3,250 3,250 Southeastern Economic Development Commission 20,313 20,313 20,313 The Southeastern Partnership, Inc. 20,000 20,000 20,000 Wilmington Business Development 271,129 282,391 282,391 Wilmington Downtown, Inc. 100,000 98,280 98,280 Wilmington Regional Film Commission 144,254 145,992 145,992 Wilmington Symphony Orchestra 25,000 5,000 15,000 Total Economic Development $ 1,138,696 $ 904,428 $ 971,728 51 NEW HANOVER COUNTY NON -COUNTY AGENCY CONTRIBUTIONS SOCIAL IMPACT FUND Child Development Center, Inc.- Improve Child Readiness for Kindergarten Coastal Horizons Center, Inc. RESET -Reduce Substance Use Phoenix Employment Services of Wilmington, Inc. -Employment & Life Skills Training Total Social Impact Fund FY22-23 I FY22-23 I FY22-23 equested Recommended Adopted $ 63,545 $ 63,545 $ 63,545 131,631 131,631 131,631 86,763 86,763 86,763 $ 281,939 $ 281,939 $ 281,939 52 NON -DEPARTMENTAL A detailed explanation of the items funded in Non -Departmental is provided below. A table summarizing totals per account follows the detailed explanation. Expenditures: Salary Adjustment: A negative Salary Lag adjustment is adopted in Non -Departmental to account for the fact that not every authorized position will be filled every day of the fiscal year. An amount is also adopted to ensure employees earning below the average county salary earn at least a fixed level of market increase. $112,407 (2,000,000) Fixed dollar amount for Market Adjustment Salary Lag ($1,887,593) TOTAL Medical Insurance Expense: Funds of $3,501,197 are adopted for the county's portion of retirees' medical and dental expenses. Any consultant fees incurred related to these benefits are included in contracted services. Contracted Services: $53,000 36,040 4,000 1,500 55,000 60,000 12,240 1,638 45,214 7,500 2,500 25.278 Employment background checks Pre -employment and random drug screening for employees Employee Assistance Program (work related) Attorney Consultations Benefits contract Laymon Group— Flex Benefit Plan COBRA administration ASCAP License Language Line Contract Scholarships for UNCW Scholarships for CFCC Employee Assistance Program $303,910 TOTAL Contracted Services —WAY Clinic: Funds are adopted for operation of an on -site clinic to address minor health issues and administer a preventive wellness program for county employees, called the WAY Clinic. The operation of the program is expected to reduce the cost of medical claims in the future. $185,916 52,324 129,669 24,100 120,726 6,171 3,600 141,942 125,000 104.700 5894,148 Nurse Practitioners Medical Office Assistant WAY clinic Program Administrative Fee Reference labs Health Risk Assessments Flu Shots Supplies Physical Therapist Functional Medicine Program Administrators and Fees TOTAL 53 NON -DEPARTMENTAL CONTINUED Service/Retirement Awards: For employee service recognition and retirement awards. The FY22-23 adopted amount is $22,855. Employee Appreciation: For employee appreciation events that are countywide. The FY22-23 adopted amount is $5,000. Department Employee Appreciation: For employee appreciation events that are at the department level. The FY22-23 adopted amount is $18,500. Reach for the Stars: An employee performance recognition program. The adopted amount for FY22-23 is $16,101. Wellness and You Program: The Wellness and You (WAY) program was created in 2008 to encourage and motivate employees to make better lifestyle choices as it relates to physical activity, healthy diet, tobacco cessation, and preventive care. For FY22-23, $22,950 is adopted. Countywide Training: Funds in the amount of $130,601 are adopted for in-house mandatory web -based training and optional core courses. Also includes Table Talk, miscellaneous meetings, team meetings and retreats. $36,236 Skillsoft/PCU 33,000 UNCW Professional Development Academy 18,000 SWAIN Instructors/CI Courses 29,370 SWAIN Project Management Academy 2,500 Customized skill courses 900 Customer service supplies (plaques, frames, etc.) 1,000 Books and materials for training 6,780 NACo PDA Professional Development Academy 1,100 Supplies for Commissioner's meetings 1,000 Supplies for Joint SMC meetings 715 Supplies for Safety Banquet $130,601 TOTAL Insurance and Bonds: Estimate of funds that will be required for insurance and bonds for county programs and operations. $150 Automobile 2,889 Property 56,363 Law & Public Officials 126,739 Fiduciary Liability 1,800 Drone Liability 780 Crime, Cyber, Umbrella and other various policies 290,048 Excess Workers Compensation $478,769 TOTAL 54 NON -DEPARTMENTAL CONTINUED Insurance Deductible: For deductibles not covered by insurance. $175,000 is adopted for FY22-23. Unemployment — Employment Security Commission: An annual estimate for FY22-23 is $50,000. Workers Compensation: For Workers Compensation claims based on historic and FY21-22 year-to-date claims. $675,000 is adopted for FY22-23 as well as a Death Benefit of $300,000. City of Wilmington: $234,000 is adopted for the Red Light Camera Program. Contribution to Wave: Wave Transit was established by merging the Wilmington Transit Authority and New Hanover Transportation Services on July 1, 2004. The system provides transportation services to residents of the county, meeting the special needs of the elderly, disabled, Work First and Medicaid participants, working poor, clients of human service agencies, and the general public. Funding will include local matching funds of $176,573 for vehicle replacement. The adopted FY22-23 funding is $548,650. Donated Items: This is a budgeted amount required to record miscellaneous donations received during the fiscal year. The adopted amount for FY22-23 is $100,000. Administrative Reserve: Administrative Reserve for FY22-23 is $750,000. Transfers to Other Funds: Funds are transferred from the General Fund to other funds or capital projects. FY20-21 Actual Transfers Total $1,351,334. Transfers to Capital projects total $273,000. Transfers to Special Revenue funds total $1,078,334. FY21-22 Adopted Budget • General Fund did not adopt transfers to other funds for FY21-22. FY21-22 Revised Budget • General Fund did not revise any transfers to other funds for FY21-22. FY22-23 Adopted Budget • Transfers Total $1,589,743. Transfers to Capital projects total $1,589,743. 55 NON -DEPARTMENTAL CONTINUED SUMMARY OF EXPENDITURES FY21-22 FY20-21 FY21-22 REVISED FY22-23 ChangeFY21-22 Revised ACTUAL ADOPTED AS OF 6/30/22 ADOPTED to FY22-23 Adopted SALARY ADJUSTMENT $ - $ (181,883) $ (181,883) $ (1,887,593) $ (1,705,710) 937.8% SOCIAL SECURITY TAXES 3,443 - - - - N/A MEDICAL INSURANCE EXPENSE 1,464,774 3,748,540 2,177,243 3,501,197 1,323,954 60.8% CONTRACTED SERVICES 170,485 241,412 516,613 319,910 (196,703) -38.1% CONTRACTED SERVICES -WAY CLINIC 704,593 912,655 912,655 894,148 (18,507) -2.0% CONTRACTED SERVICES -WATER MONITORING - - - - - N/A SERVICE/RETIREMENT AWARDS 6,030 13,743 13,743 22,855 9,112 66.3% EMPLOYEE APPRECIATION - 5,000 5,000 5,000 - 0.0% DEPARTMENT EMPLOYEE APPRECIATION 6,515 18,500 18,500 18,500 0.0% REACH FOR THE STARS 2,652 9,018 30,129 16,101 (14,028) -46.6% WELLNESS PROGRAM 17,749 22,950 22,950 22,950 0.0% MISCELLANEOUS -OTHER 155 - 416,395 - (416,395) N/A MISCELLANEOUS- RETIREE LWOPADMIN (280,316) - - - - N/A TRAINING & TRAVEL 49,040 125,066 128,148 130,601 2,453 1.9% INSURANCE & BONDS 306,686 405,123 308,806 478,769 169,963 55.0% INSURANCE DEDUCTIBLE REIMBURSEMENT 101,608 175,000 175,000 175,000 - 0.0% UNEMPLOYMENT - EMPLYSECCOM 39,006 50,000 50,000 50,000 - 0.0% WORKERS COMPENSATION 650,000 675,000 675,000 975,000 300,000 44.4% CITY OF WILMINGTON 234,000 234,000 165,426 234,000 68,574 41.5% CONTRIBUTION -WAVE TRANSIT 340,792 526,016 526,016 548,650 22,634 4.3% DONATED ITEMS - 100,000 100,000 100,000 - 0.0% ADMINISTRATIVE RESERVE - 286,895 192,428 750,000 557,572 289.8% ECONOMIC DEVELOPMENT 509,565 38,240 38,240 40,313 2,073 5.4% $ 104,992 1.7% TOTAL NON -DEPARTMENTAL EXPENSES: $ 4,326,777 $ 7,405,275 $ 6,290,409 $ 6,395,401 TRANSFERS TO OTHER FUNDS: TRANSFERS TO CAPITAL PROJECT FUNDS $ 273,000 $ - $ - $ 1,589,743 $ 1,589,743 N/A TRANSFER TO SPECIAL REVENUE FUND 1,078,334 - - N/A TOTAL TRANSFERS TO OTHER FUNDS: $ 1,351,334 $ $ $ 1,589,743 $ 1,589,743 N/A TOTAL: $ 5,678,111 $ 7,405,275 $ 6,290,409 $ 7,985,144 $ 1,694,735 26.9% NTY : �\ABLISHED NEW HANOVER COUNTY EDUCATION SUMMARY OF EXPENDITURES New Hanover County Schools EXPENDITURES: Current Operating $ 91,892,112 $ 93,985,744 $ 91,003,649 $ (888,463) -1.0% Capital Outlay 3,696,000 3,696,000 4,696,000 1,000,000 27.1% Restricted Funds - Pre-K 974,844 974,844 974,844 - 0.0% Total Current Expenditures $ 96,562,956 $ 98,656,588 $ 96,674,493 $ 111,537 0.1% Principal on School Bonds $ 17,306,829 $ - $ 15,465,000 $ (1,841,829) -10.6% Interest on School Bonds 6,636,017 - 5,969,396 (666,621) -10.0% Bond Fees 50,556 40,335 52,670 2,114 4.2% Installment Debt 966,390 - 1,793,418 827,028 85.6% NHC Schools Debt Service $ 24,959,792 $ 40,335 $ 23,280,484 $ (1,679,308) -6.7% TOTAL EXPENDITURES FOR NHCS $ 121,522,748 $ 98,696,923 $ 119,954,977 $ (1,567,771) -1.3% Cape Fear Community College CFCC Current Operating CFCC Capital Outlay Total Current Expenditures Principal on CFCC Bonds Interest on CFCC Bonds CFCC Debt Service TOTAL EXPENDITURES FOR CFCC $ 10,950,946 $ $ 10,950,946 $ $ 8,269,152 $ 3,278,353 $ 11,547,505 $ $ 22,498,451 $ 13,494,742 $ 11,407,742 $ 456,796 4.2% - 2,087,000 2,087,000 NA 13,494,742 $ 13,494,742 $ 2,543,796 23.2% $ 7,955,000 $ (314,152) -3.8% 2,413,538 (864,815) -26.4% $ 10,368,538 $ (1,178,967) -10.2% 13,494,742 $ 23,863,280 $ 1,364,829 6.1% 58 NEW HANOVER COUNTY CAPITAL OUTLAY Information Equipment Replacements CISCO 200,000 Technology $ 200,000 Finance Equipment Replacement Formax Check Folder Sealer 5,025 5,025 Parks and Gardens Equipment John Deere Mower Replacements 2015 Mowers-2 20,500 Equipment John Deere Utility Vehicle -Models 2012, 2013, 2014 24,000 Equipment Ventrac Ride -On Blower 22,000 Equipment Verticutter Equipment 10,000 Equipment Tow Behind Aerial Lift 30,000 Other Improvements Echo Farms Storage Shed w/ Concrete Pad 15,000 Other Improvements Ogden Tennis Court LED Lighting S 50,000 171.5nn Facilities Building Replacement Water Line at Facilities Mgt Complex 250,000 Management Building Exterior Sealants, Coating and Repairs to Parking Deck 280,000 Equipment Replacement Water Heater at Detention Center 160,000 Equipment Replacement HVAC Federal Point Fire Station 180,000 Equipment Replacement Generator at Judicial Building 275,000 Equipment Replacement Boiler at Judicial Building 80,000 Vehicle Management Facilities Management Vehicles Replacement (FM 12 & FM 40) Chevy Trailblazer - 2 34,600 Tax Department Vehicles Replacement-T3 Nissan Kicks 15,750 Sheriff's Office Vehicle Replacement Bomb Truck 260,000 Sheriff's Office Vehicles New Vehicles-19 261,692 Sheriff's Office Vehicles CB -SRO Vehicles 400,288 Sheriff's Office Vehicles Replacement Vehicles -58 2,183,948 Sheriff's Office Equipment Road Ready -19 New Vehicles 164,100 Sheriff's Office Equipment CB -SRO Road Ready 147,714 Sheriff's Office Equipment Replacement - 58 Vehicles Road Ready 706,339 Sheriff's Office Equipment Replacement Security Doors-5 17,923 Equipment Replacement Generator 9,000 Equipment Replacement Dishwasher 54,000 Equipment K9 Dog -Includes K9 and Training Replacement 15,000 Equipment Portable Radios for New Sworn Officers 96,000 Equipment Sonar X-Ray Machine 5,000 Equipment Digital Evidence Storage 9,180 Equipment Replacement -Gas Chromatography Mass Spectrometer 102,000 Equipment Replacement Drug Scanning Equipment 68,250 Equipment Dental X-Ray Equipment Replacement 15,000 Equipment Gun Locker Weapon Storage 10,000 Equipment Helicopter Transporter Platform 11,000 Equipment Night Vision Systems for Precision Rifles 17,000 Equipment CB -Body -Worn Cameras and Accessories 28,924 Improvement Repair Kitchen Walls w/Fabricated Steel Sheets 8,000 Improvement Repair Kitchen Floor 40,000 Emergency Management Equipment NOAA/NWS Certified Weather Station -Replacement 10,900 Equipment Comm Tower Equip -Antennas, feedline for new tower 59,807 576,984 Total General Fund $ 6,352,940 The capital outlay amounts shown above are included in each department's total budget as shown on page 44. 59 NEW HANOVER COUNTY CAPITAL OUTLAY TYPE DESCRIPTIONDEPARTIVIENT D• Fire Rescue Equipment Hurst Tool Replacement Program 34,329 Equipment Thermal Imaging Camera 8,202 Equipment Digital Fire Trainer for Community Risk Reduction 14,189 Equipment Purvis Fire Station Alerting System Station 18 & 19 110,000 Vehicles Replacement -Staff Vehicle & Prof. Dev. Replace Plan- 2 95,820 Vehicles Replacement -Command Vehicle Replacement Plan 62,397 Vehicles Replacement -Ladder Truck Capital Replace Schedule 1,340,407 Vehicles Vehicle -Fire Mechanic 50,000 Other Improvements Fire Hydrants Installation on Existing Water Line Prog. 122,850 Environmental Equipment Compactor with Caron Wheels 1,195,837 Management Equipment 30 Yd. Roll Off Containers - 3 24,000 Equipment 40Yd. Roll Off Containers -5 60,000 Equipment Replacement of Roll Off Containers - 3 24,720 Vehicles Vehicle -Crew Cab w/Tommy Lift 40,000 Stormwater Services Computer & Other Trimble Receivers 60,000 Equipment Equipment Replacement Plan Fund 74,819 Equipment 6-Way Blade for Skid Steer 7,295 Equipment 12 Ton Backhoe 131,804 Equipment 25 Ton Excavator 227,532 Equipment Sewer Equipment Easement Machine 22,460 Equipment Stick Welder and Attached Generator 6,625 Equipment 7x16 Cargo Trailer 12,000 Other Improvement Pole Barn Structure 60,000 Other Improvement Upfit of Division Drive Building 350,000 $ 952,535 Total Other Funds $ 4,135,286 Total All $ 10,488,226 The capital outlay amounts shown above are included in each departmenfs total budget as shown on page 44. 60 NTY : �\ABLISHED CAPITAL IMPROVEMENT PLAN FY 2023-2027 Purpose To maintain strong financial performance, the Capital Improvement Plan (CIP) is essential to identify capital needs, establish priorities, develop defined project schedules and project fiscal resources for New Hanover County. Capital projects, for the purpose of the Capital Improvement Plan, are generally defined as fixed assets that have a useful life greater than five years, have a cost of $100,000 or more and require more than 12 months to complete. Regular purchases of vehicles and equipment for routine operations and most maintenance and repair costs for county facilities are funded separately through the annual operating budget. A CIP Committee is established to evaluate capital improvement project requests. The committee includes staff from Property Management, Engineering, Finance, Legal, Strategy, and Risk Management. Each request for a capital improvement project is rated based on predetermined criteria related to how the project improves safety, meets mandates, completes an existing project, increases the tax base, enhances economic development, the project's impact to services, the financing source, any changes to operating cost, effects to the environment, and the readiness of the project. In this process, the long-term objectives of the county are reviewed and translated into a more specific and well-defined five-year plan. In February of each year, the committee recommends the CIP to the County Manager. The County Manager recommends a final five-year CIP to the Board of Commissioners for adoption with the annual budget. The CIP adopted by the board may be amended as needed to allow for changing capital priorities and fiscal constraints. The FY22-23 CIP was adopted by the Board of Commissioners, which included endorsement of the following four years. In this section, following the adopted FY22-23 CIP, is a highlight of some major projects and the related funding sources. Dedicated Revenue for Capital Outlay and Improvement The New Hanover County Board of Commissioners has formally established the goal of maintaining unassigned fund balance in the General Fund in an amount between 18 percent and 21 percent. Amounts in excess of 21 percent may be assigned for future capital improvements and outlay plans. 62 CAPITAL IMPROVEMENT PLAN FY 2023-2027 General Fund FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Total Board of Elections: Offices, Polling and Warehouse $ 5,594,882 $ - $ - $ - $ - $ 5,594,882 CFPUA: Last Frontier Water/Sewer 3,000,000 - $ 3,000,000 Library: Executive Development Center Renovation - - - 285,000 $ 285,000 Library: North Chase Branch 1,034,040 8,410,500 - $ 9,444,540 NCSU Extension Service: Admin Building Replacement - 150,000 1,300,000 $ 1,450,000 Parks: Echo Farms Expansion 1,000,000 - $ 1,000,000 Parks: Gordon Rd Sidewalk 170,000 $ 170,000 Parks: Masonboro Loop Rd Trail Construction - _ 675,000 4,475,000 $ 5,150,000 Parks: NCDOT Trail Reimbursement- Military Cutoff Extension Trail and Market St. Sidewalk 367,000 - - - $ 367,000 Parks: North College Rd Trail 250,000 3,500,000 $ 3,750,000 Parks: Northern Regional Park Phase 2 2,650,000 $ 2,650,000 Parks: Ogden Park Maintenance Facility Expansion 413,923 $ 413,923 Parks: Olsen Park Phase 2 624,380 - $ 624,380 Parks: Smith Creek Park Phase 2A 200,000 1,500,000 $ 1,700,000 Parks: South College Rd Trail - 350,000 3,S65,000 $ 3,915,000 Sheriff: Facility Replacement for Sheriff's Detectives/VICE 6,576,500 - $ 6,576,500 TOTAL EXPENDITURE 5 20,710,725 S 15,080,500 5 4,865,000 5 675,000 5 4,760,000 5 46,091,225 SOURCES OF REVENUE FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Total Grants/Donations $ - $ 100,000 $ 440,000 $ - $ - $ 540,000 Long Term Debt 17,719,345 12,160,500 3,565,000 $ 33,444,845 Sale of 3rd Floor - AT&T Building 2,000,000 - - $ 2,000,000 General Fund Revenues 991,380 2,820,000 860,000 675,000 4,760,000 $ 10,106,380 TOTAL REVENUE $ 20,710,725 $ 15,080,500 $ 4,865,000 $ 675,000 $ 4,760,000 $ 46,091,225 63 CAPITAL IMPROVEMENT PLAN FY 2023-2027 Fire Rescue FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Total Castle Hayne Station $ 1,016,801 $ 6,301,577 $ $ - $ $ 7,318,378 Gordon Road Station 631,801 6,314,077 - $ 6,945,878 Porters Neck Station - - 1,750,000 $ 1,750,000 Southern Station 400,000 - 1,016,801 $ 1,416,801 Wrightsboro Station 1,016,801 6,134,077 $ 7,150,878 TOTAL EXPENDITURE SOURCES OF REVENUE $ 1,648,602 $ 12,615,654 $ 400,000 $ 2,766,801 $ 7,150,878 $ 24,581,935 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Total Loan Proceeds $ 1,648,602 $ 12,615,654 1 $ 400,000 $ 2,766,801 1 $ 7,150,878 1 $ 24,581,935 Fire District Revenue $ - TOTAL REVENUE Environmental Management $ 1,648,602 $ 12,615,654 $ 400,000 $ 2,766,801 $ 7,150,878 $ 24,581,935 FY22-21 FY23-24 FY24-25 FY25-26 FY26-27 Total Biological Treatment System Replacement $ 2,750,000 $ $ $ $ $ 2,750,000 Landfill Gas to Energy 500,000 $ 500,000 Lagoon Relining 1,300,000 $ 1,300,000 New Admin Building - 700,000 4,500,000 $ 5,200,000 New Landfill Entrance & Customer Convenience Site 450,000 - - $ 450,000 Partial Cell Closure 7-10A (7.46 acres permanent, 5.46 acres temporary) - 4,100,095 $ 4,100,095 Partial Cell Closure Cells 7/8A - $ - Partial Closure Cells 7-11 (15 acres) 4,800,000 - $ 4,800,000 Construction Cells 1OB-14 - - 6,840,000 $ 6,840,000 Southern Property Closure Design Cells 7-15 - 300,000 - $ 300,000 Southern Property Construction Cells 11 & 12A 1,000,000 - $ 1,000,000 Southern Property Construction Cells 12B & 13 - 3,000,000 4,000,000 $ 7,000,000 TOTAL EXPENDITURE $ 6,000,000 $ 8,100,095 $ 8,500,000 $ 4,800,000 $ 6,840,000 $ 34,240,095 SOURCES OF REVENUE FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Environmental Management Transfers/Reserve Funds $ 6,000,000 $ 8,100,095 $ 8,500,000 $ 4,800,000 $ 6,840,000 1 $ 34,240,095 Closure/Post Closure Reserve - $ TOTAL REVENUE $ 6,000,000 $ 8,100,095 $ 8,500,000 $ 4,800,000 $ 6,840,000 $ 34,240,095 TOTAL ALL FUNDS $ 28,359,327 $ 35,796,249 $ 13,765,000 $ 8,241,801 $ 18,750,878 $ 104,913,255 64 BOARD OF ELECTIONS: OFFICES, POLLING, AND WAREHOUSE Project Description Design and construction of a right sized, efficient but resilient space for Board of Elections offices and secure storage of election equipment. The building will consist of a total of 7,500 sq feet and include a lobby, conference room, offices, work stations, hoteling space, a break room, a mail in ballot room, open and secured storage, and a large one -stop voting space. In addition, the exterior will include a large canopy to provide protection from the elements for the curbside voting process. Polling, Offices, and Warehouse Appropriation and Spending Plan 6,000,000 5,594,882 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 Long Term Debt _J Impact on Operations The main impact on operations will be the operation of an additional facility. Annual utilities will increase minimally and will be offset by the reduction of use of existing facility space that is being demolished. Staffing will not be impacted by establishing the new facility. Type of CIP: Nonrecurring Time Line: • Design and Construction: FY22-23 65 LIBRARY: NORTH CHASE BRANCH Project Description Adding a North Chase Library branch will move the library system closer to its long-range, strategic plan of providing library services within five miles of all citizens. There is currently no convenient library branch serving the north end of New Hanover County and the fast-growing Porter's Neck, Ogden, Murrayville and Castle Hayne communities. This puts more pressure on the current Main and Northeast facilities. Expansion of existing facilities would be needed to accommodate the growing population in northern New Hanover County. Providing a branch in North Chase will ease crowding at the Northeast Branch and Main Library. Anticipated opening mid 2024. North Chase Branch Library Appropriation and Spending Plan 10,000,000 8,410,500 111 111 2,000,000 1,034,040 FY22-23 FY; Impact on Operations The design phase will have no impact on operations. Once constructed, there will be an increase in the Library's material ($40,000) and supply ($5,000) budgets to accommodate the needs of this branch. Based on existing library facilities, utility costs will increase $80,000 and Information Technology costs and maintenance will increase at least an additional $70,000. It is anticipated a full service library staffing model will be in place, which consists of 10.5 FTE permanent employees at an estimated first year cost of $700,000. Type of CIP: Nonrecurring Timeline: • Design: FY22-23 • Construction: FY23-24 .., PARKS: NORTHERN REGIONAL PARK PHASE TWO EXPANSION Project Description The expansion of Northern Regional Park includes the completion of a multi -purpose trail, dog park, tennis court rehabilitation, playground improvements, four additional lighted multi- purpose fields, restrooms, a maintenance facility, as well as parking and roadway improvements. These improvements and additions will bring the park to completion and are anticipated to occur over the next year. Northern Regional Park Phase Two Expansic Appropriation and Spending Plan FY22-23 FY23-24 FY24-25 FY25-26 ■ Long Term Debt Impact on Operations The expansion of the park in FY22-23 will increase the general operating costs for the park. Supplies are estimated to be an additional $7,000. Staffing costs will also increase by $40,000 for one employee. Utilities are estimated at $18,000 per year and a one-time purchase of equipment (mower) will be required, estimated at $15,000. Type of CIP: Nonrecurring Timeline: • Construction of additional facilities and fields: FY22-23 67 SHERIFF: FACILITY REPLACEMENT FOR DETECTIVES AND VICE UNITS Project Description Construct a replacement facility on existing county owned property for the Detective and Vice divisions to use for office space. The existing facility has inadequate space and requires significant repair and maintenance in the coming years. Sale of the existing space will contribute to the funds needed for replacement. Facility for Detective and VICE Divisions Appropriation and Spending Plan 7,000,000 6,576,500 1❑ FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 ■ Long Term Debt ■ Sale of Existing Asset Impact on Operations: A new facility will eliminate current space needs as well as the need for extensive maintenance and repairs estimated at least $157,500 in the coming years, which does not include addressing space issues. Facility operating expenses may increase minimally due to increased size of the facility but new construction will offset much of the cost of running the older facility that will be sold. Type of CIP: Nonrecurring Timeline: • Construction: FY22-23 68 FIRE SERVICES: CASTLE HAYNE STATION Project Description This project will replace a 36-year-old fire station designed and constructed as a volunteer facility to further serve the needs of the Castle Hayne community. A replacement station will allow for modernized facilities to meet the demands of customers and enable emergency responders to respond to emergencies quickly and effectively. Castle Hayne Station Appropriation and Spending Plan 8000000 6,301,S77 4000000 2000000 1,016,801 0 F-- I FY22-23 FY23-24 FY21-22 FY22-23 ■ Loan Proceeds - Fire District Impact on Operations This project will positively impact operations through a more efficient use of space, lower energy usage, and lower maintenance costs. Since this facility will replace an existing facility, the operational costs will be similar, with a savings in maintenance and repairs. No additional new personnel or apparatus are planned for the replacement station. Type of CIP: Nonrecurring Timeline: • Design: FY22-23 • Construction: FY23-24 69 FIRE SERVICES: GORDON ROAD STATION Project Description This project will provide an acceptable facility for operations and address the high call volume in the Gordon Road area. The project will add an additional fire station to improve response times in the high growth/high call volume area. The additional station will provide service to an area that has seen decreased response times due to road networks and traffic patterns. 8,000,000 6,000,000 4,000,000 2,000,000 631,801 0 FY22-23 Impact on Operations Gordon Road Station Appropriation and Spending Plan 6,314,077 FY23-24 FY24-25 Loan Proceeds - Fire District FY25-26 FY26-27 This project will add an additional response district that will improve response times and overcome response challenges presented by the construction of the Military Cutoff Road Extension. Based on existing facilities, the operating budget will be increased about $10,000 due to maintenance and utilities. No additional staff will be needed as an existing crew and apparatus will staff this station. Type of CIP: Nonrecurring Timeline: • Land Purchase and Design: FY22-23 • Construction: FY23-24 70 ENVIRONMENTAL MANAGEMENT: BIOLOGICAL TREATMENT SYSTEM REPLACEMENT Project Description The Biological System Treatment Replacement project is to upgrade the existing system to reduce metal discharge and meet the Environmental Protection Agency (EPA) new discharge limits. The project will provide an upgrade to the landfill's leachate treatment system as required by the National Pollutant Discharge Elimination System (NPDES) permit. The EPA has established new, more restrictive limits for metal discharge. Changes in the existing leachate treatment system will be necessary to protect the environment and meet the EPA's new NPDES permit requirements. This will complete the upgrade of the system. Biological Treatment System Replacement Appropriation and Spending Plan 3,000,000 2,750,000 ❑1 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 ■ Environmental Management Transfers/Reserve Funds Impact on Operations Old leachate operating costs will be eliminated but there will be additional expenditures for disposal of waste, chemical purchases, chemical handling and equipment maintenance based upon upgraded system and equipment. Type of CIP: Nonrecurring Timeline: • Final Upgrade to existing system: FY22-23 71 ENVIRONMENTAL MANAGEMENT: LAGOON RELINING Project Description The most recent layer of lagoon liner was installed 20 years ago. It has developed leaks allowing leachate to move between the liners below the water surface. Given the age of the liner material and its exposure to the environment (open lagoon) and leaks, relining is necessary. Additionally, significant sludge has accumulated and is in need of removal. The time to accomplish that work is when the lagoon is relined. Lagoon Relining 1,400,000 1,300,000 Appropriation and Spending Plan 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 ■ Environmental Management Transfers/Reserve Funds Impact on Operations Operations will not be affected by the relining of the lagoon; the relining will enable operations to continue as normal. Type of CIP: Nonrecurring Timeline: • Construction: FY22-23 72 ENVIRONMENTAL MANAGEMENT: SOUTHERN PROPERTY CONSTRUCTION Project Description The intent of the project is to provide the required landfill space for operations. The project will construct new waste disposal cells on the southern property including cells 11, 12A, 1213, and 13, as well as design the closure of cells 7 to 15. Southern Property Construction Appropriation and Spending Plan 1,000,000 3,300,000 0 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 ■ Environmental Management Transfers/Reserve Funds Impact on Operations Daily operations will continue as usual, with some minor, intermittent impacts to traffic as the traffic flow shifts from the northern property to the southern property. Type of CIP: Nonrecurring Timeline: • Closure design of Cells 7-15: FY23-24 • Construction Cells 11 and 12A: FY22-23 • Construction Cells 12B and 13: FY23-24 and FY24-25 73 NTY : �\ABLISHED NEW HANOVER COUNTY DEBT SERVICE FOR NEXT FIVE YEARS GENERAL GOVERNMENT FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 BONDED: CFCC 2013A General Obligation Bonds ($54 million issued) CFCC 2015 General Obligation Bonds ($40 million issued) CFCC 2016 General Obligation Bonds (Refunding) CFCC 2021A General Obligation Bonds(Refunding) CFCC 2021 B General Obligation Bonds(Refunding) Total Bonded Debt Service - General Govt-CFCC Principal portion of General Govt-CFCC Bonded Debt Interest portion of General Govt-CFCC Bonded Debt Parks and Recreation 2010 General Obligation Bonds ($17.5 million issued) Parks and Recreation 2016 General Obligation Bonds (Refunding) Total Bonded Debt Service - General Govt-Parks and Recreation Principal portion of General Govt-Parks and Recreation Bonded Debt Interest portion of General Govt-Parks and Recreation Bonded Debt Total Bonded Debt Service - General Government INSTALLMENT: 2010 Refunding LOBS-2000 COPS-Airlie Gardens, Judicial Building, Wilmington -Hanby Beach 2010 Refunding LOBS-2001 COPS -Jail, Parking Deck, Library 2010 Refunding LOBS -Airport Customs Building 2010 Refunding LOBS -Public Safety Training Center 2010 Refunding LOBS -Jail Expansion Land 2012 Refunding LOBS-COPS2003-Administration Annex Building 2014A LOBS - 320 Chestnut Street Renovation 2014A LOBS - Cobb Judicial Annex Repair 2014B LOBS - Airport Rental Car Facility Marquis Hills Heritage Park 2017 Pine Valley Library Construction 2019 Installment Financing - Equipment & Vehicles 2020A LOBS - Airport Expansion 2020A LOBS - Senior Resource Center 2020A LOBS - Echo Farms 2020A LOBS - Juvenile Justice Center 2020A LOBS - Water Line 2020A LOBS - Equipment & Vehicles 2021 LOBS - Government Center 2021 LOBS - Healing Place 2021 LOBS - Capital Outlay Equipment 2021 LOBS - Refunding - Pine Valley Library FY22 General Fund Capital FY22 General Fund CIP FY23 General Fund CIP & Capital 2012 Refunding LOBS-COPS2003-Water/Sewer Total Installment Debt Service - General Fund Principal portion of General Fund Installment Debt Interest portion of General Fund Installment Debt Total Debt Service - General Government (excludes Public Schools Debt Service) PUBLIC SCHOOLS BONDED: 2006 General Obligation Bonds ($15 million variable issued) 2009 General Obligation Bonds (Refunding) 2013 General Obligation Bonds (Refunding) 2013 General Obligation Bonds (Refunding) 2015 General Obligation Bonds ($47 million issued) 2016 General Obligation Bonds (Refunding) 2017 General Obligation Bonds ($34.2 million issued) 2018 General Obligation Bonds ($71 million) 2020 General Obligation Bonds - $3.7 Total Bonded Debt Service - Public Schools Fund Principal portion of Public Schools Bonded Debt Interest portion of Public Schools Bonded Debt INSTALLMENT: 2010 QSCB's 2021 LOBS - Capital Outlay FY22 - Capital Outlay Total Installment Debt Service - Public Schools Principal portion of Public Schools Installment Debt Interest portion of Public Schools Installment Debt Total Debt Service - Public Schools 2,887,500 0 0 0 0 2,827,220 2,736,720 2,646,220 2,555,720 2,465,220 0 0 0 0 0 3,746,025 3,651,425 3,552,900 3,455,000 3,346,700 907,793 3,656,328 3,518,845 3,380,921 3,299,672 10,368,538 10,044,473 9,717,965 9,391,641 9,111,592 7,955,000 7,945,000 7,820,000 7,715,000 7,660,000 2,413,538 2,099,473 1,897,965 1,676,641 1,451,592 10,368,538 10,044,473 9,717,965 9,391,641 9,111,592 0 0 0 0 0 2,321,175 2,238,800 2,156,175 2,073,300 1,990,175 2,321,175 2,238,800 2,156,175 2,073,300 1,990,175 1,745,000 1,750,000 1,755,000 1,760,000 1,765,000 576,175 488,800 401,175 313,300 225,175 2,321,175 2,238,800 2,156,175 2,073,300 1,990,175 12,689,713 12,283,273 11,874,140 11,464,941 11,101,767 0 0 0 0 0 3,207,710 0 0 0 0 0 0 0 0 0 115,008 0 0 0 0 327,424 227,039 216,942 203,916 0 300,900 0 0 0 0 650,938 628,688 606,438 588,638 570,838 270,332 261,082 251,832 244,432 237,032 387,420 376,932 365,984 354,580 342,872 516,844 508,768 500,692 492,617 484,541 360,722 354,998 349,272 343,546 337,820 0 0 0 0 0 0 0 0 0 0 2,231,700 2,153,500 2,080,500 2,007,500 1,916,250 380,800 367,200 353,600 0 0 205,850 201,050 196,250 191,450 185,450 1,262,050 1,232,650 1,203,250 1,173,850 1,137,100 499,200 0 0 0 0 398,778 386,875 374,971 363,067 348,187 3,760,500 3,682,800 3,594,000 3,500,300 3,411,700 1,734,800 1,699,450 1,659,050 1,618,650 1,578,250 543,125 520,200 0 0 0 322,100 314,400 305,600 291,900 283,300 1,276,038 1,248,750 1,201,750 1,149,500 1,097,250 1,855,985 1,876,700 1,836,500 1,786,250 1,736,000 0 2,751,627 2,677,004 2,602,380 2,527,757 1,228,950 1,177, 525 1,124,100 1,073,625 1,021,000 21, 837,174 19, 970, 234 18, 897, 734 17, 986, 201 17, 215, 347 16,251,721 14,178,888 13,631,638 13,171,629 12,908,253 5,585,454 5,791,346 5,266,096 4,814,571 4,307,093 21, 837,174 19, 970, 234 18, 897, 734 17, 986, 201 17, 215, 347 34,526,887 32,253,507 30,771,874 29,451,142 28,317,114 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 860,137 830,226 800,041 770,137 0 0 0 0 0 0 4,742,547 4,550,179 4,369,792 3,191,284 0 0 0 0 0 0 3,676,950 3,559,200 3,441,450 3,323,700 3,205,950 3,597,025 3,447,825 3,293,575 4,173,825 4,027,075 2,663,325 2,577,825 2,492,325 2,406,825 2,321,325 5,613,056 5,480,250 5,357,444 5,192,444 5,027,444 281,356 272,856 264,356 255,856 247,356 21,434,396 20,718,361 20,018,983 19,314,071 14,829,150 15,465,000 15,335,000 15,225,000 15,160,003 11,901,325 5,969,396 5,383,361 4,793,983 4,154,071 2,927,825 21,434,396 20,718,361 20,018,983 19,314,071 14,829,150 388,469 369,981 351,493 168,813 0 548,600 530,400 0 0 0 P 856,349 833,000 805,000 770,000 735,000 1,793,418 1,733,381 1,156,493 938,813 735,000 1,553,383 1,548,383 1,028,383 864,191 700,000 240,035 184,998 128,110 74,622 35,000 1,793,418 1,733,381 1,156,493 938,813 735,000 23,227,814 22,451,742 21,175,475 20,252,884 15,564,150 75 NEW HANOVER COUNTY DEBT SERVICE FOR NEXT FIVE YEARS SPECIAL FIRE DISTRICT INSTALLMENT: 2010 Refunding LOBS -Public Safety Training Center 2010 Refunding LOBS-Murrayville Fire Station 2012 Refunding LOBS-COPS2003 Capital Equipment - Fire Engine Ogden Station - Construction Capital Equipment - Fire Engine Capital Equipment - Breathing Apparatus 2019 Capital Equipment - Fire Engine 2020A LOBS - Rescue Truck 2021 - LOBS - Fire Engine 2021 - LOBS - Refunding - Ogden Fire Station Construction FY22 Capital - Fire Engine and Vessel Replacement FY23 Capital Improvement Plan Total Debt Service - Special Fire District Principal portion of Special Fire District Installment Debt Interest portion of Special Fire District Installment Debt STORMWATER FUND INSTALLMENT: 2021 LOBS - Stormwater FY21 Capital - Stormwater Startup Equipment Total Debt Service - Stormwater Fund Principal portion of Special Fire District Installment Debt Interest portion of Special Fire District Installment Debt ENVIRONMENTAL MANAGEMENT INSTALLMENT: 2010 Refunding LOBS-2000 COPS-Baghouses-WASTEC 2020A LOBS - Bulldozer FY22 Capital - Roll off truck, Dump truck, Gradal-Lull, Loader FY23 Capital - Compactor Total Installment Debt Service - Environmental Management Fund Principal portion of Environmental Management Installment Debt Interest portion of Environmental Management Installment Debt Total Debt Service - Environmental Management Fund Total Debt Service - All Funds P = Pending further action FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 115,008 0 0 0 0 215,724 149,586 142,933 134,344 0 61,200 0 0 0 0 87,535 0 0 0 0 0 0 0 129,397 0 0 0 0 177,102 0 0 0 0 125,571 125,570 0 0 0 76,922 74,625 72,329 70,033 67,163 74,625 72,700 70,500 68,300 66,100 416,675 401,800 390,600 379,400 368,200 158,400 157,150 152,750 147,250 141,750 0 125,175 122,378 119,580 116,783 1,638,159 1,106,606 951,490 918,907 759,996 1,375,427 828,802 705,387 703,402 572,334 262,733 277,803 246,103 215,506 187,662 1,638,159 1,106,606 951,490 918,907 759,996 31,300 30,600 24,900 24,300 23,700 380,739 380,739 380,739 190,369 0 412,039 411,339 405,639 214,669 23,700 386,412 389,735 388,089 203,803 15,000 25,627 21,604 17,550 10,866 8,700 412,039 411,339 405,639 214,669 23,700 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 0 0 0 0 0 93,800 91,000 88,200 85,400 81,900 P 100,373 99,550 96,750 93,250 89,750 P 0 284,609 275,043 265,476 255,909 194,173 475,159 459,993 444,126 427,559 140,000 379,167 379,167 379,167 379,167 54,173 95,992 80,825 64,958 48,392 194,173 475,159 459,993 444,126 427,559 194,173 475,159 459,993 444,126 427,559 59,999,072 56,698,353 53,764,471 51,281,729 45,092,520 76 NTY : �\ABLISHED REVENUES AND EXPENDITURES MAJOR GOVERNMENTAL FUNDS Intrafund Transfers) Actual Adopted Revised Adopted(Without Modified General Fund Revenues Ad Valorem Taxes $ 177,959,063 $ 206,014,300 $ 206,014,300 $ 206,724,165 0.34% Sales Taxes 73,058,538 69,936,196 69,936,196 84,417,818 20.71% Other Taxes 6,486,627 5,248,100 5,248,100 6,509,100 24.03% Charges for Services 13,354,356 12,187,094 12,268,945 12,394,019 1.02% Intergovernmental Revenue 57,026,037 35,119,678 51,947,814 37,419,378 -27.97% Long Term Debt Issued 1,633,893 9,220,260 9,615,260 4,898,091 -49.06% Other Revenue' 352,053,235 667,484 1,540,425 3,188,862 107.01% Transfers from Other Funds 849 276,295 3,814,529 4,464,471 17.04% Appropriated Fund Balance - 190,000 9,801,264 20,662,982 110.82% Total Revenues $ 681,572,598 $ 338,859,407 $ 370,186,833 $ 380,678,886 2.83% Expenditures General Government $ 45,913,111 $ 55,130,222 $ 62,987,546 $ 64,514,145 2.42% Human Services 63,245,529 64,812,463 76,863,950 76,215,173 -0.84% Public Safety 79,331,324 79,824,224 87,527,017 87,582,013 0.06% Economic & Physical Development 1,585,610 1,339,662 1,339,662 2,304,652 72.03% Cultural & Recreational 12,169,933 14,843,874 15,034,449 20,911,132 39.09% Education 95,049,268 107,513,902 107,513,902 110,169,235 2.47% Debt Service 24,351 - - - N/A Transfers to Other Funds 1,351,334 - 3,521,247 1,589,743 -54.85% Total Expenditures $ 298,670,461 $ 323,464,347 $ 354,787,773 $ 363,286,093 2.40% Debt Service Fund Revenues Ad Valorem Taxes $ 23,455,231 $ 21,178,233 $ 21,178,233 $ 15,566,835 -26.50% Sales Taxes 16,390,582 16,286,411 16,286,411 19,616,023 20.44% Miscellaneous Revenue 535 - - - N/A Intergovernmental 5,908,196 5,626,123 5,626,123 5,244,061 -6.79% Transfers from Other Funds - - 278,762 - -100.00% Appropriated Fund Balance - 806,326 527,564 - -100.00% Total Revenues $ 45,754,545 $ 43,897,093 $ 43,897,093 $ 40,426,919 -7.91% Expenditures Debt Service $ 62,099,772 $ 59,292,153 $ 59,296,153 $ 57,819,712 -2.49% Total Expenditures $ 62,099,772 $ 59,292,153 $ 59,296,153 $ 57,819,712 -2.49% Total Modified General Fund Revenues Total Revenues $ 727,327,143 $ 382,756,500 $ 414,083,926 $ 421,105,805 1.70% Expenditures Total Expenditures $ 360,770,233 $ 382,756,500 $ 414,083,926 $ 421,105,805 1.70% 'The unusual amount of actual revenue in Other Revenue in FY20-21 is due to $350 million received for the sale of the County owned Hospital 78 REVENUES AND EXPENDITURES MAJOR GOVERNMENTAL FUNDS Room Occupancy Revenues Other Taxes $ Interest on Investments Intergovernmental Revenue Special Assessments Miscellaneous Revenue Appropriated Fund Balance Total Revenues $ Expenditures Economic & Physical Development $ Total Expenditures $ 8,795,858 $ 6,636,155 $ 6,636,155 $ 10,613,225 59.93% 222,173 - - - N/A 133,233 7,637,500 7,637,500 3,123,077 -59.11% 79,775 39,154 39,154 31,541 -19.44% 110,843 - - - N/A - 4,557,898 4,618,416 - -100.00% 9,341,882 $ 18,870,707 $ 18,931,225 $ 13,767,843 $ -27.27% 4,546,561 $ 18,870,707 $ 18,931,225 $ 13,767,843 -27.27% 4,546,561 $ 18,870,707 $ 18,931,225 $ 13,767,843 $ -27.27% 79 REVENUES AND EXPENDITURES MAJOR GOVERNMENTAL FUNDS Total Major Governmental Funds Revenues Ad Valorem Taxes $ 201,414,294 $ 227,192,533 $ 227,192,533 $ 222,291,000 $ -2.16% Sales Taxes 96,513,770 86,222,607 86,222,607 104,033,841 20.66% Other Taxes 15,282,484 11,884,255 11,884,255 17,122,325 44.08% Charges for Services 13,354,356 12,187,094 12,268,945 12,394,019 1.02% Intergovernmental Revenue 63,067,466 48,383,301 65,211,437 45,786,516 -29.79% Special Assessments 79,775 39,154 39,154 31,541 -19.44% Long Term Debt Issued 1,633,893 9,220,260 9,615,260 4,898,091 -49.06% Miscellaneous Revenue 352,386,786 667,484 1,540,425 3,188,862 107.01% Transfers from Other Funds 849 276,295 4,093,291 4,464,471 9.07% Appropriated Fund Balance - 5,554,224 14,947,244 20,662,982 38.24% Total Revenues $ 743,733,674 $ 401,627,207 $ 433,015,151 $ 434,873,648 $ 0.43% Expenditures General Government $ 45,913,111 $ 55,130,222 $ 62,987,546 $ 64,514,145 $ 2.42% Human Services 63,245,529 64,812,463 76,863,950 76,215,173 -0.84% Public Safety 79,331,324 79,824,224 87,527,017 87,582,013 0.06% Economic & Physical Development 6,132,171 20,210,369 20,270,887 16,072,495 -20.71% Cultural & Recreational 12,169,933 14,843,874 15,034,449 20,911,132 39.09% Education 95,049,268 107,513,902 107,513,902 110,169,235 2.47% Debt 62,124,123 59,292,153 59,296,153 57,819,712 -2.49% Transfers to Other Funds 1,351,334 - 3,521,247 1,589,743 -54.85% Total Expenditures $ 365,316,794 $ 401,627,207 $ 433,015,151 $ 434,873,648 $ 0.43% 80 REVENUES AND EXPENDITURES MINOR GOVERNMENTAL FUNDS Minorl'unds Actual Adopted Revised Adopted Variance Special Fire District Revenues Ad Valorem Taxes $ 10,898,912 $ 13,190,123 $ 13,190,123 $ 13,527,204 2.56% Sales Taxes 3,913,729 3,909,822 3,909,822 4,709,151 20.44% Charges for Services 25,939 41,576 41,576 42,995 3.41% Intergovernmental Revenue 97,278 - - 12,000 N/A Long Term Debt Issued 650,683 1,183,000 1,183,000 - -100.00% Miscellaneous Revenue 128,310 24,000 24,000 5,968 -75.13% Transfers from Other Funds 835,246 - - 1,671,474 N/A Appropriated Fund Balance - 638,093 - -100.00% Total Revenues 16,550,097 $ 18,348,521 $ 18,986,614 $ 19,968,792 q17� Expenditures Public Safety $ 15,367,506 16,484,171 16,962,488 18,330,633 8.07% Debt Service 1,546,724 1,503,459 1,503,459 1,638,159 8.96% Transfers to Other Funds - 360,891 520,667 - -100.00% Total Expenditures on 16,914,229 $ 18,348,521 $ 18,986,614 $ 19,968,792 - Emergency Telephone System - Article 3 Revenues Other Taxes $ 715,242 $ 740,549 $ 740,549 $ 646,919 -12.64% Miscellaneous Revenue - - - - N/A Appropriated Fund Balance - 161,681 172,826 - -100.00% Total Revenues ' $ 715,242 $ 902,230 $ 913,375 $ 646,919 -29.17% Expenditures Public Safety $ 529,018 $ 902,230 $ 913,375 $ 646,919 -29.17% Total Expenditures $ 529,018 $ 902,230 $ 913,375 $ 646,919 -29.17% Revolving Loan Revenues Miscellaneous Revenue $ 4,234 $ 10,000 $ 10,000 $ 10,000 0.00% Appropriated Fund Balance - 14,000 14,000 14,000 0.00% Total Revenues $ 4,234 $ 24,000 $ 24,000 $ 24,000 0.00% Expenditures General Government $ 2,433 $ 24,000 $ 24,000 $ 24,000 0.00% Total Expenditures $ 2,433 $ 24,000 $ 24,000 $ 24,000 0.00% Local Law Enforcement Block Grant Revenues Miscellaneous Revenue $ 3 $ - $ $ - N/A Intergovernmental Revenue 82,564 153,811 -100.00% Total Revenues $ 82,566 $ $ 153,811 $ -100.00% Expenditures Public Safety $ 82,564 $ $ 153,811 $ -100.00% Total Expenditures $ 82,564 $ $ 153,811 $ -100.00% Stormwater Services' Revenues Fees $ - $ 665,164 $ 665,164 $ 4,158,521 525.19% Long Term Debt Issued 2,047,471 - - N/A Transfers from Other Funds 226,295 3,017,567 -100.00% Appropriated Fund Balance - - 1,113,672 - -100.00% Total Revenues $ 2,273,766 $ 665,164 $ 4,� 4,158,521 -13.30% Expenditures General Government $ 1,092,428 $ - $ 4,113,239 $ 3,746,482 -8.92% Debt Service 1,971 388,869 406,869 412,039 1.27% Transfers to Other Funds - 276,295 276,295 - -100.00% Total Expenditures $ 1,094,398 $ - 665,164 $ 4,796,403 $ 4,158,521 'Stormwater Services began hiring in May of 2021 and the main source of funding for operations in FY22 was American Rescue Plan funds. 81 REVENUES AND EXPENDITURES MINOR GOVERNMENTAL FUNDS Total Minor Governmental Funds Revenues Ad Valorem Taxes Sales Taxes Other Taxes Charges for Services Intergovernmental Revenue Special Assessments Long Term Debt Issued Miscellaneous Revenue Transfers from Other Funds Appropriated Fund Balance Other Financing Sources Total Revenues Expenditures General Government Human Services Public Safety Economic & Physical Development Cultural & Recreational Education Debt Transfers to Other Funds Total Expenditures $ 10,898,912 $ 13,190,123 $ 13,190,123 $ 13,527,204 2.56% 3,913,729 3,909,822 3,909,822 4,709,151 20.44% 715,242 740,549 740,549 646,919 -12.64% 25,939 706,740 706,740 4,201,516 494.49% 179,842 - 153,811 12,000 -92.20% - - - - N/A 2,698,154 1,183,000 1,183,000 - -100.00% 132,547 34,000 34,000 15,968 -53.04% 1,061,541 - 3,017,567 1,671,474 -44.61% - 175,681 1,938,591 14,000 -99.28% - - - - N/A $ 19,625,906 $ 19,939,915 $ 24,874,203 $ 24,798,232 $ -0.31% $ 1,094,861 $ 24,000 $ 4,137,239 $ 3,770,482 -8.86% - - - - N/A 15,979,087 17,386,401 18,029,674 18,977,552 5.26% - - - - N/A N/A - - - - N/A 1,548,694 1,892,328 1,910,328 2,050,198 7.32% - 637,186 796,962 - -100.00% $ 18,622,642 $ 19,939,915 $ 24,874,203 $ 24,798,232 $ -0.31% 82 REVENUES AND EXPENDITURES ENTERPRISE FUND Environmental Management Revenues Charges for Services Intergovernmental Revenue Miscellaneous Revenue Long Term Debt Issued Transfers from Other Funds Appropriated Fund Balance Total Revenues Expenditures Enterprise Debt Service Transfers to Other Funds Total Expenditures $ 18,007,215 $ 18,240,662 $ 18,240,662 $ 18,863,256 1,512,896 3,137,400 3,137,400 588,000 512,312 483,000 483,000 541,000 - 940,000 940,000 1,195,837 514,874 861,908 1,765,652 $ 20,032,423 $ 23,315,936 $ 23,662,970 $ 22,953,745 $ 12,472,784 $ 12,519,214 $ 12,866,248 $ 16,095,572 156,859 96,600 96,600 194,173 10,140,000 10,700,122 10,700,122 6,664,000 $ 22,769,643 $ 23,315,936 $ 23,662,970 $ 22,953,745 3.41% -81.26% 12.01% 27.22% N/A 104.85% -3.00% 25.10% 101.01% -37.72% -3.00% 83 REVENUES AND EXPENDITURES ALL FUNDS Total All Funds Revenues Ad Valorem Taxes $ 212,313,206 $ 240,382,656 $ 240,382,656 $ 235,818,204 -1.90% Sales Taxes 100,427,499 90,132,429 90,132,429 108,742,992 20.65% Other Taxes 15,997,726 12,624,804 12,624,804 17,769,244 40.75% Charges for Services 31,387,511 31,134,496 31,216,347 35,458,791 13.59% Intergovernmental Revenue 64,760,203 51,520,701 68,502,648 46,386,516 -32.29% Special Assessments 79,775 39,154 39,154 31,541 -19.44% Long Term Debt Issued 4,332,047 11,343,260 11,738,260 6,093,928 -48.08% Miscellaneous Revenue 353,031,645 1,184,484 2,057,425 3,745,830 82.06% Transfers from Other Funds 1,062,390 276,295 7,110,858 6,135,945 -13.71% Appropriated Fund Balance - 6,244,779 17,747,743 22,442,634 26.45% Total Revenues $ 783,392,003 $ 444,883,058 $ 481,552,324 $ 482,625,625 0.22% Expenditures General Government $ 47,007,972 $ 55,154,222 $ 67,124,785 $ 68,284,627 1.73% Human Services 63,245,529 64,812,463 76,863,950 76,215,173 -0.84% Public Safety 107,783,195 109,729,839 118,422,939 122,655,137 3.57% Economic & Physical Development 6,132,171 20,210,369 20,270,887 16,072,495 -20.71% Cultural & Recreational 12,169,933 14,843,874 15,034,449 20,911,132 39.09% Education 95,049,268 107,513,902 107,513,902 110,169,235 2.47% Debt 63,829,676 61,281,081 61,303,081 60,064,083 -2.02% Transfers to Other Funds 11,491,334 11,337,308 15,018,331 8,253,743 -45.04% Total Expenditures $ 406,709,078 $ 444,883,058 $ 481,552,324 $ 482,625,625 0.22% 84 NTY : �\ABLISHED NTY : �\ABLISHED FISCAL YEAR 2022=2023 ADOPTED BUDGET IN BRIEF r