HomeMy WebLinkAboutFY24-25 Adopted Budget BookFISCAL YEAR2024-2025ADOPTEDBUDGET
NEW HANOVER COUNTY
The Model of Good Governance
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Table of Contents
●INTRODUCTION AND OVERVIEW 7
Vision, Mission and Shared Values 10
Board of Commissioners and Other Elected Officials 11
Adopted Enhancements 22
Ordinance 23
●COUNTY PROFILE 36
New Hanover County Profile 38
Demographics 53
Property Tax 55
●BASIS OF BUDGETING 58
Budget Process and Procedures 60
Budget Calendar 64
Strategic Plans 65
Budget Equity Tool 71
Budget Structure 73
●GOVERNMENT-WIDE 80
Position Summary by Function 83
Position Summary by Department 84
Summary of Expenditures and Revenues 85
Explanations of Sources of Revenue and Underlying Assumptions 87
Fund Forecasts 93
General Fund Expenditure Comparison 98
General Government - Non Departmental 99
●FUNDS 102
Modified General Fund Summaries 104
Non-County Agency Funding 107
General Government 110
Administration 111
Board of Elections 113
Communications and Outreach 116
Building Safety - Permitting 119
Diversity and Equity 122
Education 125
Engineering 126
Table of Contents
Facilities Management 129
Finance 132
Governing Body-County Commissioners/Clerk to the Board 135
Human Resources 138
Information Technology 141
Legal - Risk Management 144
Planning and Land Use 147
Register of Deeds 151
Soil and Water Conservation District 157
Strategy 160
Tax 163
Human Services 168
Health 169
Health and Human Services Admin 174
Port City United 176
Senior Resource Center 178
Social Services 183
Veteran Services 190
Net County Human Services Department 193
Public Safety 194
911 Communications 195
Building Safety - Inspections 198
Community Justice Services 201
Courts 204
Emergency Management 205
Juvenile Services 208
Sheriff’s Office 209
Cultural and Recreational 212
Library 213
Museum 216
NC State University Extension Service 219
Parks and Gardens 222
Other Funds 226
Debt Service Fund 229
Recycling and Solid Waste Fund 233
Fire Rescue Fund 239
Stormwater Services Fund 245
Emergency Telephone System - Article 3 Fund 250
Table of Contents
Local Law Enforcement Block Grant Fund 254
Room Occupancy Tax Fund 255
Revolving Loan Fund 258
●CAPITAL IMPROVEMENT PLAN 262
Purpose 264
●DEBT MANAGEMENT 286
Summary 288
Legal Debt Margin 289
Bonded Debt 290
Installment Debt 291
Five Year Debt Service 292
Debt Ratio 295
Net Bonded Debt Per Capita 296
●APPENDICES 298
Financial and Budgetary Policies 300
Capital Expenditures 305
Revenues and Expenditures 308
Major Governmental Funds 308
Minor Governmental Funds 311
Enterprise Fund 314
All Annual Funds 315
Grant Management 316
Interfund Transfers 320
Glossary 321
Acronyms 327
6 New Hanover County, Adopted Budget 2024-2025
Guide to Using the Adopted Budget Document
The following guidelines may be helpful to the reader in finding specific information in the Adopted Budget
document.
This budget document is organized by fund and budget function because that is the level of budgetary control
for New Hanover County. Please refer to the Table of Contents to find specific items of interest. Level of
budgetary control is different from managerial/supervisory control of county operations. That information
can be found in the Organizational Chart. The reader may note differences between these two charts as the
county may provide funding for an entity but may have limited to no supervisory control over that entity, for
example, Education.
Rounding of numbers in the budget document presentation has been used in the tables and text to make the
budget document easily understood and readily comparable with other data. Minor discrepancies in tables
between totals and sums of components may occur due to rounding.
The document is arranged with an Introduction and Overview as the first section. Included in this section is
the County Manager’s transmittal letter, which provides an executive summary of the budget and the major
revenue and expenditure issues. This section also includes a summary of changes between the recommended
and adopted budget, and the budget ordinance.
The County Profile section contains information on New Hanover County including statistics and property
tax information.
The Budget Process section contains information on the budget process and budget structure. The Strategic
Plan is also included in this section.
The Government-Wide section contains items that represent a comprehensive picture for the county. This
includes the organizational chart, position information and government-wide financials.
The Funds section begins with the Modified General Fund, which contains summary information and graphs
of expenditures by activity, revenues by class and expenditures by department. Four sub-classifications (1)
General Government, (2) Human Services, (3) Public Safety and (4) Cultural and Recreational, represent half
of the functions that make up that second layer of the budgetary level of expenditure control. Function
Structure Charts are provided for each of these sub-classifications, identifying associated departments and
consulting agencies. The following information is provided for each department: a brief narrative, a list of
accomplishments, strategy and performance measures and financial summaries. A brief narrative and financial
summary is provided for each consulting agency.
The Other Funds portion of the budget includes the Debt Service Fund and the Recycling & Solid Waste
Fund, which is the only enterprise fund. It also includes the six special revenue funds: Fire Rescue District,
Stormwater, Emergency Telephone System - Article 3, Local Law Enforcement Block Grant, Room Occupancy
Tax, and Revolving Loan fund.
The Capital Improvement Plan (CIP) follows and contains information relating to the county’s CIP projects.
The Debt Management section includes information on the legal debt limit, bond debt outstanding, debt
service for five years and net bonded debt.
The Appendices include financial and budgetary policies, a detailed position summary by department, itemized
capital outlay, comprehensive financial statements, the glossary and acronyms. The reader should note that
FY23-24 figures used in the budget document are unaudited.
If you have specific questions or comments concerning the budget, there is contact information listed on the
title page of this document. You can view the Adopted Budget in Brief for a high-level summary. There are
active links in this document related to key performance indicators (KPIs). You can also download the Historical
KPI Report and Current KPI Report for a comprehensive view.
Introduction and
Overview
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New Hanover County, Adopted Budget 2024-2025 9
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New Hanover County
Adopted Budget
Fiscal Year 2024-2025
County Commissioners
Bill Rivenbark, Chair
LeAnn Pierce, Vice-Chair
Jonathan Barfield, Jr.
Dane Scalise
Rob Zapple
County Manager
Chris Coudriet
County Staff
Eric Credle, Chief Financial Officer
Michelle Daniels, Budget Officer
Amanda Kostusiak, Budget Officer
Scott Steinhilber, Budget Coordinator
Jeremy Ashworth, Senior Budget Analyst
Karen Hurley, Budget Analyst
Gwen Hill, Budget Analyst
Jane Horrell, Budget Analyst
David Rice, Budget Specialist
230 Government Center Drive, Suite #165
Wilmington, NC 28403
https://finance.nhcgov.com/
You may send comments or questions on this budget to akostusiak@nhcgov.com
10 New Hanover County, Adopted Budget 2024-2025
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Our Vision for New Hanover County
A vibrant, prosperous, diverse coastal community
committed to building a sustainable future for future
generations to come.
Mission Statement
New Hanover County is committed to providing equitable
opportunities and exceptional public services through
good governance to ensure a safe, healthy, secure and
thriving community for all.
Shared Values
Professionalism
Equity
Integrity
Innovation
Stewardship
Accountability
New Hanover County, Adopted Budget 2024-2025 11
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Board of Commissioners and Other Elected Officials
Board of Commissioners
Bill Rivenbark
Chair
LeAnn Pierce
Vice-Chair
Jonathan Barfield, Jr.
Commissioner
Dane Scalise
Commissioner
Rob Zapple
Commissioner
Other Elected Officials
Morghan Collins
Registrar
Edward J. McMahon
Sheriff
12 New Hanover County, Adopted Budget 2024-2025
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PRESENTED TO
New Hanover County
North Carolina
For the Fiscal Year Beginning
July 01, 2023
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
New Hanover County, Adopted Budget 2024-2025 13
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230 Government Center Drive, Suite 195, Wilmington, NC 28403
P: (910) 798-7184 | F: (910) 798-7277 | NHCgov.com
Chris Coudriet, County Manager
Tufanna Bradley, Assistant County Manager | Lisa Wurtzbacher, Assistant County Manager
Jessica Loeper, Assistant County Manager
NEW HANOVER COUNTY
COUNTY MANAGER’S OFFICE
May 30, 2024
To the New Hanover County Board of Commissioners:
I am pleased to present the recommended budget for fiscal year (FY) 2024-2025, which was prepared in
accordance with The North Carolina Budget and Fiscal Control Act, NC General Statute Chapter 159-Article 3,
and meets our statutory responsibilities. This budget is the culmination of collaborative work between New
Hanover County staff and the many public entities and agencies that are a part of this budget.
The FY 2024 – 2025 recommended budget amounts for the county’s most significant funds are as follows:
Fund
Proposed Spending
Plan
Percent Change from FY 2023-2024
Adopted Budget
General Fund $ 391,106,466 0.8%
Debt Service $ 57,334,657 10.3%
Fire Rescue $ 24,559,130 18.5%
Stormwater Services $ 4,729,934 -2.9%
Recycling & Solid Waste $ 23,602,859 -7.4%
Property taxes are the county’s largest source of revenue, accounting for over half the total budget. The FY
2025 budget cycle represents the final year of the four-year real estate revaluation cycle. Assessment values
were last set over four years ago, while inflation has increased 21 percent since that time. With a property
tax rate that has been reduced 5.3% since the last revaluation, this has resulted in the county’s property tax
revenues remaining relatively flat over that time period, while the costs to provide county services has increased
significantly. These fiscal constraints require the county to be fiscally conscious in its offering continued and
enhanced services. With those constraints in mind, county staff evaluated and prioritized its services and
reallocated resources consistent with that evaluation, which resulted in the scale back or elimination of certain
programs.
I believe this proposed budget ensures that New Hanover County continues to provide high-quality services to
the community, while ensuring financial sustainability and alignment with the county’s strategic plan.
The recommended budget for all funds is $543.1 million, highlights of the FY 2024 – 2025 recommended
budget include:
●No increases to taxes
●No increase to the Fire Rescue tax rate in the unincorporated county
●No principal usage of the Revenue Stabilization Fund
●Increase in the stormwater fee by 8% to $6.14 ERU/month for continued and enhanced level of services
●Employee wage increase of 3.88 percent to match the rise in inflation over the past year
●Increased operating contribution to New Hanover County Public Schools by $5.5 million
●Maintained funding for Cape Fear Community College consistent with the prior year
●Continued commitment of $3 million for the Workforce Housing Services Program
●$1.6 million in Non-County Agency Funding, level funding with the prior year
●Continuation of having School Resource Officers in each of our public schools
14 New Hanover County, Adopted Budget 2024-2025
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●Continuation of the baseline and expanded Elements and Too Good for Violence programs
●Continuation of the baseline and expanded Senior Resource Center congregate meals
●Elimination of Port City United with integration of its employees into other county positions
Revenues
This spending plan is balanced at the current property tax rate of 45 cents per $100 of value, with 2.10 cent of
the rate dedicated to the Debt Service Fund to pay for prior year voter-approved debt, and the remaining 42.90
cents funding general government operations. With approximately $1.06 billion added to the tax base over
the past year, the estimated tax base for FY 2024 – 2025 is $51.64 billion. This equates to an annual growth
rate of 2.1 percent.
Sales tax receipts began to slow this current fiscal year, and accordingly the recommended budget for the
next fiscal year maintains the sales tax collections at the same level as was budgeted for fiscal year 2023-2024.
The sale of the New Hanover Regional Medical Center provided the county with an opportunity to maintain
county services with the Revenue Stabilization Fund and address mental health and substance use disorders
with the Mental and Behavioral Health Fund.
The FY 2024 – 2025 recommendation includes $16.6 million in total funding from the Revenue Stabilization
Fund and Mental and Behavioral Health escrows. This plan proposes the following:
Revenue Stabilization Fund
●$6.1 million in interest to support general fund services and operations of the county
●The recommended budget includes no principal usage of the Revenue Stabilization Fund
Mental and Behavioral Health Fund
●$1.7 million in interest, which includes $621K of prior year interest earnings
●$8.8 million in principal
●These funds will address comprehensive strategies to address mental and physical health, including
the County’s Getting Home Street Outreach Initiative, as well as funding the county’s commitment to
providing a nurse in every public school and providing access to mental health counselors for every
student in middle and high school.
American Rescue Plan
The American Rescue Plan presented a once in a generation opportunity to fund services for the county without
a tax impact on residents and businesses. For the recommended budget, $4.2 million is proposed to be utilized
in FY 2024 – 2025. The plan proposes the following:
●$3.0 million for housing commitment – providing quality and affordable housing is essential for quality
of life and growing New Hanover County’s economic base.
●$975k for Pre-K Expansion classrooms– the importance of quality early childhood education sets the
stage for academic success; this third year of expanding this program allows New Hanover County
Schools to provide Pre-K services in six additional classrooms.
●$251K for general government services
New Hanover County Strategic Plan
On July 17, 2023, the County adopted the new five-year strategic plan that will help guide operations, services,
and initiatives for Fiscal Years 2024-2028. This is the third strategic plan adopted by New Hanover County. The
plan was developed in part from priorities identified by the Board of Commissioners, community partners, and
results from the Community Survey shared in early 2023.The focus areas defined by the new strategic plan are:
●Workforce and Economic Development
●Community Safety and Well-being
●Sustainable Land Use and Environmental Stewardship
New Hanover County, Adopted Budget 2024-2025 15
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Additionally, the plan features a foundational basis for operating county government under the model of
good governance, which centers around effective county management, strong financial performance and
responsible stewardship.
Workforce and Economic Development
The recommended budget includes funding in support of the hardworking and dedicated county employees.
Employees will receive a 3.88 percent cost of living adjustment in FY 2025. This is in line with the consumer
price index change from the prior year, which means that employees will have additional income to offset the
increasing costs of consumer goods.
Also, the recommended budget continues the county’s commitment to workforce housing initiatives. The
FY 2024 – 2025 budget includes $3 million dollars to fund the third year of a five-year commitment for the
Workforce Housing Services Program. This means, the county will have funded $9 million of a $15 million
dollar commitment in collaboration with The Planning & Land Use Department and with the Joint County/
City Workforce Housing Advisory Council to increase the supply of residential units, retain existing affordable
housing stock, and increase residents’ access to affordable homes.
For the second year, I am recommending that the county budget $250K for use by the Wilmington International
Airport to market new air routes to the county. Our airport has experienced significant growth, both in terms of
air passengers and new air routes, and is a key driver of growth to the area. I believe this is a wise investment
to continue the strong momentum that the airport has experienced.
This budget also includes $750K in supplemental funding to Wave, the county’s transit system. Wave is
improving the frequency and structure of its routes and remains an important component to providing
affordable transportation to the county’s citizens, as well as attempting to minimize automobile traffic. With
Wave experiencing the sunsetting of certain federal funding, this supplemental funding by the county is
necessary to ensure we have a thriving transit system.
The proposed FY2025 also budgets $1.1 million related to an economic incentive agreement that the Board
of Commissioners recently approved to assist with the infrastructure and construction of buildings at the
Wilmington Trade Center located on US Highway 421 in New Hanover County. This exciting project envisions
13 buildings with 3.3 million square feet and over 2,000 jobs and is expected to fuel growth in the northern
part of the county.
New Hanover Public Schools
The total recommended funding for public schools is $122.7 million across all categories. Our commitment
to funding high-quality education remains a top priority for the county. Public school education funding
represents 33 percent of the FY 2024 – 2025 recommended spending plan for the county’s general fund.
The county’s public schools are facing a fiscal challenge that is largely associated with the expiration of federal
funds that were appropriated during the pandemic, as well as declining enrollment that has negatively impacted
both state and federal funding.
To minimize the potential impact of having to reduce student-facing positions, I am recommending an increase
in operating funding for public schools of $5.5 million (inclusive of charter schools) to a total of $99.56 million,
that preserves 76 such positions, as well as funds mandated local employee raises and benefit increases for
all locally funded positions. This increases the county’s Average Daily Membership (ADM) funding rate from
$3,434 per student, which already currently ranks the 8th highest among all 100 counties, to $3,703 per student
(based on the schools projected ADM of 26,889).
This proposed budget also maintains $1.95 million in funding for the New Hanover County Schools Pre-K
program, which we understand will preserve all twelve classrooms currently in the program. These structured
classrooms provide structured learning environments for three and four-year old students, with the goal of
having students academically, socially, and emotionally ready to enter kindergarten.
For FY 2024 – 2025, I am not recommending any new capital allocation for New Hanover County Schools.
The school system has approximately $11.4 million in prior year capital allocation and $2.0 million in lottery
proceeds are expected. I believe the school system will be able to accomplish their annual capital needs with
these current funds. The recommended budget also includes $21.2 million in debt obligations for school
system debt obligations.
16 New Hanover County, Adopted Budget 2024-2025
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In addition to the above 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 mental health therapists who provide
coverage for all schools. The county’s funding for these positions has historically been partially offset by the
schools in the form of payments back to the county. While the schools have informed the county that they
will need to reduce the amount of those payments by $2.1 million in Fiscal Year 2024-2025, I believe it is in
the best interest of the county’s school children to continue to fully fund these positions. The funding for
the school nurses will move from the General Fund to the Mental Health and Substance Use Fund, while the
funding for the school therapists will move from being General Fund and ARP funded to the Mental Health
and Substance Use Fund.
Cape Fear Community College
The recommended budget includes a total of $23.6 million for Cape Fear Community College, which is
inclusive of operating expenses as well as capital allocation. Operating for Cape Fear Community College is
recommended at $11.9 million dollars with an additional $1.9 million in capital outlay. This recommendation
keeps the community college level-funded with the prior fiscal year.
This coming fiscal year, the county will pay $9.7 million in debt service on behalf of Cape Fear Community
College. These payments are to service prior approved debt for capital improvements for the community
college.
Community Safety and Well-being
Community Safety and Well-being is a top priority for New Hanover County. The recommended budget includes
continuation of the county’s successful Elements and Too Good for Violence Programs, which are both aimed
at growing our youth into successful adults by teaching them life skills and strategies to avoid violence. The
county expanded these programs two years ago and this budget recommends that these programs continue
at their expanded level.
And as I noted above, I am also recommending that the county continue our commitment to having a School
Resource Officer assigned to every public school. I believe these sheriff deputies have become an integral part
of the school system and serve our students well.
This budget also includes $1.8 million in various investments to public safety, health and human services, and
●Upgrades for 911 Communications dispatch consoles
●New door control system upgrades at the Detention Center
●Additional camera systems at the Sheriff’s Office
●New shelter storage facilities
●Enhanced communication technology
●Hybrid vehicle replacements for Social Services
Investments in the mental and behavioral health space were introduced in the FY 2023 – 2024 budget to
address opioid and substance use epidemic. The Mental Health and Substance Use Fund (MHSUF), which
was made available by the sale of New Hanover Regional Medical Center and is established similarly to the
Revenue Stabilization Fund, is used to allocate resources to advance the Mental Health and Substance Use
Disorder strategy and support a portion of the funding plan. The recommended spend plan is $1.88 million
and is shown below, which is in addition to the planned use of the MHSUF to fund public school nurses and
therapists and the county’s Getting Home Street Outreach Initiative.
New Hanover County, Adopted Budget 2024-2025 17
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Recommended Use Amount
Crisis Intervention Team $ 25,000
Mental Health Outreach & Education $ 20,000
Mental Health Public Service Announcements $ 25,000
Clinicians Embedded with 911 $ 537,670
Community Outreach Workers $ 200,000
Employee Assistance Program - First Responders $ 141,504
Scholarship for Mental Health Professionals $ 50,000
Mental Health Housing Support $ 250,000
Uninsured Mental Health Outpatient Services $ 125,000
Psychiatric Fellowship Program $ 210,000
MedNorth $ 214,660
911 Consoles $ 84,130
The Opioid Settlement Funds are made possible by governmental settlements with the major pharmaceutical
manufacturers and distributors totaling over $55 billion. The agreement secures $1.5 billion for the State
of North Carolina, the state has allocated to pass down 85 percent of the funds to local governments. New
Hanover County is currently scheduled to receive $33.7 million over the next 18 years. The recommended
budget continues to utilize this allocation to fund evidence-based addiction treatment and prevention as well
as support through the recovery process. Funding of the Opioid Settlement Funds is $3.38 million and is
recommended as follows:
Recommended Use Amount
Employment Related Services $ 40,000
Outpatient Services for the Uninsured $ 125,000
Housing Support $ 250,000
Outreach and Education $ 20,000
Public Service Announcements $ 25,000
DARE $ 20,000
MAT for EMS (Community Paramedics)$ 292,000
MedNorth - Outreach, ODU Services and Support $ 268,369
NCHS Nalonone Replacement $ 20,000
Tides $ 350,000
Recovered Unplugged - Inpatient Treatment $ 160,000
The Healing Place $ 1,186,250
Staffing Support $ 92,000
Wraparound Support Services $ 250,000
Expansion of MAT at Detention Center $ 182,000
Withdrawal Management Wearable Devices (Coastal Horizons and OpiAID)$ 100,000
Total $ 3,380,619
Fire Rescue - $24,512,130
The proposed property tax rate for FY 2024 – 2025 remains at 7.25 cents. The tax base is expected to increase
by 2.41 percent over FY 2024 from $19.4 billion to $19.9 billion.
Sustainable Land Use and Environmental Stewardship
Sustainable Land Use and Environmental Stewardship is an important part of New Hanover County’s
Strategic Plan, this pillar focuses on continued growth and development, protection of natural resources and
environmental features, and enhancing cultural amenities. A major initiative during the coming fiscal year will
be for the county to update its comprehensive land use plan, which was created in 2016 and has been guiding
the county’s growth since then. This budget includes $450K for services connected to update that plan based
on a current market analysis.
Recycling and Solid Waste - $23,852,859
The proposed tipping fee for FY 2024 – 2025 remains at $52 per ton.
18 New Hanover County, Adopted Budget 2024-2025
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This recommendation includes two new positions, one Fiscal Support Technician and an Environmental
Technician to maintain high quality levels of service. This recommendation also includes a significant investment
of $1.2 million for a waste shredder. The waste shredder will efficiently reduce the size and volume of waste,
allowing for more efficient transportation, storage, and processing. This investment highlights the importance
New Hanover County places on environmental sustainability and the longevity of our landfills.
Stormwater Services Special Revenue Fund - $4,729,934
The proposed annual fee for the Stormwater services program is recommended to increase to $6.14 per
Equivalent Residential Unit (ERU) per month.
Included in the recommended budget is $270K for equipment needs such as an excavator and a vacuum trailer.
This equipment is vital to the daily operations and maintain quality service levels.
Fiscal Constraint
I noted at the beginning of this letter about the county having relatively flat tax revenue, while the costs
to provide service has increased significantly. In addition to those factors, American Rescue Plan funding
for certain programs has sunset. And so with a goal to also minimize taxes, county staff has evaluated our
programs and priorities and recommends the following programmatic changes and austerity measures in
order to have a balanced budget without the need to use the corpus of the Revenue Stabilization Fund:
●This budget recommends that the county’s Port City United Department cease, including the
Community Resource Coordinators that were contracted to work in the schools. This department
was created two years ago in an effort to reduce violence and connect all corners of the community
to needed services. As noted above, we will continue with other violence prevention programs and
will continue our efforts within our Health & Social Services departments to ensure that all citizens
have access to the services and programs they need.
●In June 2023, in an effort to address staff shortages, the county increased the pay for certain employees
working overtime in the county’s detention facility from 1.5x their base rate to 2.0x. Consistent with
the intent that this was to be a temporary measure, I propose moving the overtime rate back to 1.5x
for the new fiscal year.
●Department managers identified a total $1.35 million in savings from their budgets for the new fiscal
year from what they originally proposed. It is typical each year that an amount of budgeted funds
are available but are not expended. Our managers closely reviewed their budgets and identified
expenditures that could be saved or deferred without the degradation of services provided to our
citizens.
●For the third consecutive year, the budget does not include merit raises, only the 3.88% cost-of-living
adjustment.
●This budget ceases to fund the United Way Capacity Building and Technical Certifications Programs.
Enhancements
I am recommending a total of $3.2 million in General Fund enhancements, which primarily includes:
●$1.6 million for a new door system at the detention center
●$450K for the comprehensive land use plan study
●$225K for the resurfacing of the Laney & Ogden Park tennis courts
●$321k for nine new employees, as follows: 5 employees for Medicaid Expansion (50% state funded),
1 employee for the Cooperative Extension (100% reimbursed by a non-profit), 3 new employees for
Parks & Gardens that are needed to maintain the county’s growing parks.
Non-County Agency Funding
New Hanover County is committed to providing financial assistance to nonprofit agencies which assist the
county in carrying out vital services and our strategic objectives. The recommended budget includes $1.6
million for our Non-County Agency partners, this recommendation is level funding at the prior year amount.
The recommendation will fund 70 programs in the upcoming fiscal year.
New Hanover County, Adopted Budget 2024-2025 19
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Capital Planning
I am recommending $16.95 million in the capital improvement plan (CIP) for FY 2024 – 2025 across all funds.
This plan leverages the county’s excellent bond ratings and market conditions. Sources of funding include
bonded debt, grants and donations, and general fund revenues.
Capital Improvement Plan
I am recommending the following in capital project expenses for the General Fund, totaling $12.1 million:
Project Amount
Northside Food Co-op $ 6,792,000
NCSU Extension Service: Admin Building Replacement $ 1,400,000
Parks: South College Rd. Trail $ 3,565,000
Parks: Trails End Pier $ 350,000
The Northside Food Coop item noted above is the budgeting of funds to be received by the New Hanover
Community Endowment.
The following capital projects are recommended in the Recycling and Solid Waste Fund, totaling $4.1 million:
Project Amount
Southern Property Construction Cells $ 2,000,000
Lagoon Relining $ 1,300,000
Solar Farm $ 50,000
New Admin Building $ 700,000
The following capital projects are recommended in the Fire Rescue Fund, totaling $800K:
Project Amount
Sidbury/Holly Shelter Station $ 350,000
Southern Station $ 450,000
Capital Outlay
A total of $5.1 million of capital outlay is recommended in the General Fund for FY 2024 – 2025. Noted below
are some of the major capital outlay maintenance and repairs, specialized equipment, vehicles, or other
categories recommended for funding.
●$200,000 for replacement of IT equipment
●$3.0 million for 84 replacement vehicles – 80 of these are for the Sheriff’s Office
●$350,000 for HVAC replacements at the Senior Resource Center and 320 Chestnut Street
●$633,090 for additional Sheriff office equipment replacement needs
●$81,000 for mowing equipment replacement
20 New Hanover County, Adopted Budget 2024-2025
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IN CLOSING
This recommended budget appropriates taxpayer dollars to the board’s strategic priorities and maintains the
General Fund property tax rate of 45 cents per $100 of value. It is my opinion that this plan and the associated
rates ensure a sustainable approach to governance and provide for future county budget needs.
While the responsibility falls upon me as county manager to recommend a balanced budget, as a governing
board you would not be in a position to consider a strategic and balanced budget for FY 2024-2025 without
the dedicated work from the county’s Executive Leadership Team, our department directors, the Finance
Department and Budget staff, and all New Hanover County employees.
I look forward to working with you on the adoption of the FY 2024-2025 budget for New Hanover County.
County Manager
Sincerely,
New Hanover County, Adopted Budget 2024-2025 21
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230 Government Center Drive, Suite 195, Wilmington, NC 28403
P: (910) 798-7184 | F: (910) 798-7277 | NHCgov.com
Chris Coudriet, County Manager
Tufanna Bradley, Assistant County Manager | Lisa Wurtzbacher, Assistant County Manager
Jessica Loeper, Assistant County Manager
NEW HANOVER COUNTY
July 1, 2024
To the New Hanover County Board of Commissioners:
I am pleased to present to you the Adopted Fiscal Year 2024-2025 Budget for New Hanover County, as passed
on June 17, 2024. This document represents the County’s budget and strategic plan for the fiscal year. The
Adopted Budget for Fiscal Year 2024-2025 reflects no changes from the recommended budget presented on
May 30, 2024. The budget includes the following highlights:
●Total Spending Plan of $543 million
●No Change in Property Tax Rate of $0.45 cents per $100 of Assessed Value
●No Change in Fire Service District rate of $7.25 per $100 of Assessed Value
●No General Fund use of fund balance
●No Principal use of the Revenue Stabilization Fund
●Continued commitment to school funding of $99.6 million in total operating funds, an increase of
$5.5 million
●$1.95 million for continued Pre-k funding
●Continue to provide the same number of nurses and school mental health counselors at an increased
cost of $2.1 million
●Stormwater fee increased to $6.14 ERU/month to maintain and enhance level of service
●No Change in Recycling and Solid Waste fee of $52/ton
I look forward to working with you on the execution of the FY 2024-2025 Budget for New Hanover County.
Chris Coudriet
County Manager
Sincerely,
22 New Hanover County, Adopted Budget 2024-2025
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Adopted Enhancements
FUND
Department
Enhancement Title
FY24-25
Adopted
Funding
Source Positions
New
Program/
Service
One-time
Funding
Capital
Outlay/
CIP
Budget
Equity
Good
Governance
Strategic Focus Area
Workforce &
Economic
Development
Community
Safety &
Well-being
Sustainable
Land Use &
Environmental
Stewardship
GENERAL FUND
GENERAL GOVERNMENT 471,990 0.00
Information Technology 21,990
ESChat Radio (interoperability with
Cellular Devices) 21,990 D/LP ࠍ ࠍ ࠍ ࠍ ࠍ
Planing and Land Use 450,000
Comprehensive Plan Update 450,000 GF ࠍ ࠍ ࠍ ࠍ ࠍ
HEALTH AND HUMAN SERVICES 154,054 5.00
Social Services 154,054 5.00
Medicaid Expansion Caseworkers 118,002 GF 5.00 ࠍ ࠍ
Vehicle Replacement (Hybrid) 36,052 D/LP ࠍ ࠍ
PUBLIC SAFETY 1,943,764 0.00
911 Communications 84,130
Dispatch Consoles 84,130 D/LP ࠍ ࠍ ࠍ ࠍ
Sheriff’s Office 1,859,634 0.00
Door Control System Upgrade 1,629,155 D/LP ࠍ ࠍ ࠍ
Camera System 106,700 D/LP ࠍ ࠍ ࠍ
Portable x-ray Imaging System 62,000 D/LP ࠍ ࠍ ࠍ
Fingerprint Reader-hand held 10,000 D/LP ࠍ ࠍ ࠍ
Covered Wagon Trailer (8.5 x 18) 16,000 D/LP ࠍ ࠍ ࠍ
Two Shelters (includes gravel) 35,779 D/LP ࠍ ࠍ ࠍ
CULTURAL & RECREATIONAL 611,143 4.00
NCSU Extension Services 20,000 1.00
NCSU Associate 20,000 GFR ࠍ ࠍ
Business Coordinator (Position Only) 0.00 OFS 1.00 ࠍ ࠍ
Parks & Gardens 591,143 3.00
South District Grounds Workers 123,354 GF 2.00 ࠍ ࠍ
Ogden Park Tennis Courts
Resurfacing 200,000 D/LP ࠍ ࠍ ࠍ ࠍ
Laney High School Tennis Courts
Resurfacing 135,000 D/LP ࠍ ࠍ ࠍ ࠍ
Mower and Utility Vehice for
Government Center 15,500 D/LP ࠍ ࠍ ࠍ ࠍ
72 Inch Mower - Athletic Fields 15,000 D/LP ࠍ ࠍ ࠍ ࠍ ࠍ
Ride on Blower 12,500 D/LP ࠍ ࠍ ࠍ ࠍ
Turf Aerator 10,500 D/LP ࠍ ࠍ ࠍ ࠍ
Trail and Easement Coordinator 79,289 GF 1.00 ࠍ ࠍ ࠍ
TOTAL GENERAL FUND 3,180,951 9.00
STORMWATER SERVICES FUND 270,000 0.00
Excavator 150,000 SSFR ࠍ ࠍ ࠍ ࠍ
Vacuum Trailer 120,000 SSFR ࠍ ࠍ ࠍ ࠍ
TOTAL STORMWATER SERVICES
FUND 270,000 0.00
RECYCLING & SOLID WASTE FUND 1,217,792 2.00
Waste Shredder 1,147,603 RSWFR ࠍ ࠍ ࠍ ࠍ
Fiscal Support Technician 32,896 RSWFR 1.00 ࠍ ࠍ
Environmental Technician 37,293 RSWFR 1.00 ࠍ ࠍ
TOTAL RECYCLING & SOLID WASTE
FUND 1,217,792 2.00
TOTAL ALL FUNDS 4,668,743 11.00
Opioid Settlement and Mental Health and Substance Use Disorder components not shown, and are included with the respective funding plan.
Acronyms: GF - General Fund / SSFR - Stormwater Services Fund Revenue / RSWFR - Recycling & Solid Waste Fund Revenue / OFS - Outside Funding Source / D/
LP - Debt/Loan Proceeds
New Hanover County, Adopted Budget 2024-2025 23
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NEW HANOVER COUNTY, NORTH CAROLINA
FISCAL YEAR 2024-2025 BUDGET ORDINANCE
BE IT ORDAINED by the Board of Commissioners of New Hanover County, North Carolina as follows:
Section 1: The following amounts are hereby appropriated in the General Fund for the operation of the New
Hanover County government and its activities for the fiscal year beginning July 1, 2024, and ending June 30,
2025, in accordance with the Chart of Accounts heretofore established for New Hanover County:
General Government $ 69,560,612
Human Services 79,289,483
Public Safety 108,320,462
Economic & Physical Development 2,562,943
Cultural & Recreational 17,169,640
Education
Cape Fear Community College Current Operating Expense 11,922,167
Cape Fear Community College Capital Contribution 1,920,000
NHCS Current Operating Expense
Instructional Services
Regular Instruction 21,403,314
Special Populations 7,935,504
Alternative Programs 1,967,546
School Leadership 8,378,668
Co-Curricular 2,227,627
School-Based Support 5,242,586
System-Wide Support Services
Support and Development 2,659,960
Special Population Support and Development 293,891
Alternative Programs and Services Support and Development 1,013,201
Technology Support 5,182,416
Operational Support 26,582,099
Financial and Human Resources 6,323,589
Accountability 315,282
System-Wide Pupil Support 614,273
Policy, Leadership and Public Relations 2,053,905
Non-Programmed Changes
Payments to Other Governments 7,227,033
Scholarships 140,000
Other Restricted Revenue (Fund 8) Pre-K 974,844
Transfers to Other Funds 32,523,487
Total Appropriations - General Fund $ 423,804,532
24 New Hanover County, Adopted Budget 2024-2025
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The appropriation for New Hanover County Schools - Current Operating Expense is $3,703 per pupil and is
based on a projected Average Daily Membership (ADM) of 24,858 students for New Hanover County Schools
and 2,031 for charter schools.
Pursuant to G.S.115C-426(c) and 115C-433(b), allocations made to the New Hanover County 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:
a. The Budget Resolution adopted by the New Hanover County Board of Education shall conform to the
specific allocations for operating and Pre-K as set forth in this Budget Ordinance.
b. 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 would result in
a cumulative increase or decrease of 10 percent or more in the county appropriation for a Purpose or
Function as compared to the amounts contained in this Budget Ordinance.
Pursuant to G.S. 115C-426(c) and 115C-433(b), allocations made to the New Hanover County Board of Education
through G.S. 115C-429(b) binds the Board of Education to conform to the specific allocations for any 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 would result in a cumulative
increase or decrease of 10 percent or more in the county appropriation by project in the capital outlay fund
for the Board of Education.
In accordance with G.S. 115C-433(b), the Board of Commissioners requires the Board of Education to obtain
approval for any changes made to their planned capital outlay fund expenditures. The notification should
include: (1) nature of the change; (2) reason for the change; (3) dollar amount of any change by planned project;
and (4) plans for, and estimated cost of, completing the 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
necessary to carry out the duties of the position. In addition, auto allowances will be increased for all county
employees by approximately 3.88 percent.
Section 2: It is estimated that the following revenues will be available in the General Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Taxes $ 222,372,385
Sales Taxes 94,399,833
Other Taxes 5,637,977
Charges for Services 12,908,749
Interest on Investments 14,453,533
Intergovernmental Revenue – Federal 25,800,555
Intergovernmental Revenue – State 2,362,232
Intergovernmental Revenue – Other 8,138,061
Other Revenue 865,014
Long-Term Debt Issued 8,754,810
Transfers from Other Funds 18,661,930
Appropriated Fund Balance
Mental Health and Substance Use Fund 9,409,453
Automation Enhancement and Preservation Fund 40,000
Total Estimated Revenues - General Fund $ 423,804,532
Section 3: The following amount is hereby appropriated in the Debt Service Fund for the fiscal year beginning
July 1, 2024, and ending June 30, 2025:
Debt Service $ 57,334,657
Total Appropriation – Debt Service Fund $ 57,334,657
New Hanover County, Adopted Budget 2024-2025 25
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Section 4: It is estimated that the following revenues will be available in the Debt Service Fund for the fiscal
year beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Taxes $ 10,841,049
Sales Taxes 21,845,254
Intergovernmental Revenue – Federal 21,793
Intergovernmental Revenue – Other 4,627,763
Transfers from Other Funds 17,160,807
Appropriated Fund Balance 2,837,991
Total Estimated Revenues – Debt Service Fund $ 57,334,657
Section 5: The following amount is hereby appropriated in the Special Fire District Fund for the operation
of fire protection services for the fiscal year beginning July 1, 2024, and ending June 30, 2025, in accordance
with the Chart of Accounts heretofore established for New Hanover County:
Public Safety $ 23,032,166
Debt Service 1,526,964
Total Appropriation – Special Fire District Fund $ 24,559,130
Section 6: It is estimated that the following revenues will be available in the Special Fire District Fund for the
fiscal year beginning July 1, 2024, and ending June 30, 2025:
Ad Valorem Taxes $ 14,405,751
Sales Taxes 5,783,196
Charges for Services 46,074
Intergovernmental – Federal 94,000
Other Revenue 5,000
Loan Proceeds 2,958,758
Appropriated Fund Balance 1,266,351
Total Estimated Revenues – Special Fire District Fund $ 24,559,130
Section 7: The following amount is hereby appropriated in the Room Occupancy Tax Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Economic and Physical Development $ 19,414,392
Transfer to Capital Project Fund 820,000
Total Appropriation – Room Occupancy Tax Fund $ 20,234,392
Section 8: It is estimated that the following revenues will be available in the Room Occupancy Tax Fund for
the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Room Occupancy Taxes $ 11,707,000
Special Assessments 460,100
Intergovernmental Revenue – Other 6,725,000
Appropriated Fund Balance 1,342,292
Total Estimated Revenues - Room Occupancy Tax Fund $ 20,234,392
Section 9: The following amount is hereby appropriated in the Emergency Telephone System Fund for the
fiscal year beginning July 1, 2024, and ending June 30, 2025, for the purpose of maintaining an Emergency
911 System in New Hanover County:
Public Safety $ 1,627,699
Total Appropriation – Emergency Telephone System Fund – Article 3 $ 1,627,699
26 New Hanover County, Adopted Budget 2024-2025
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Section 10: It is estimated that the following revenue will be available in the Emergency Telephone System
Fund for the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Other Taxes $ 1,027,699
Appropriated Fund Balance 600,000
Total Estimated Revenues – Emergency Telephone System Fund – Article 3 $ 1,627,699
Section 11: The following amount is hereby appropriated in the Stormwater Services Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
General Government $ 4,324,295
Debt Service 405,639
Total Appropriation – Stormwater Services Fund $ 4,729,934
Section 12: It is estimated that the following revenue will be available in the Stormwater Services Fund for
the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Charges for Service $ 4,629,934
Other Revenue 100,000
Total Estimated Revenues – Stormwater Services Fund $ 4,729,934
Section 13: The following amount is hereby appropriated in the Environmental Management Fund for the
fiscal year beginning July 1, 2024, and ending June 30, 2025:
Enterprise - Environmental Management Operations $ 16,493,666
Debt Service 932,628
Administrative Reserves
Environmental Management Financial Assurance Reserve 300,000
Environmental Management Closure/Post Closure Reserve 1,158,869
Transfer to Other Funds
Transfer To General Fund 667,696
Transfer To Environmental Management Fund Capital Reserve 250,000
Transfer To Environmental Management Fund Closure/Post Closure Reserve 1,158,869
Transfer To Environmental Management Capital Project Funds 4,050,000
Transfer To Environmental Management Fund 500,000
Total Appropriation – Environmental Management Fund $ 25,511,728
Section 14: It is estimated that the following revenues will be available in the Environmental Management
Fund for the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Charges for Services $ 18,454,000
Intergovernmental Revenue – State 681,000
Intergovernmental Reserve - Federal 79,800
Long Term Debt Issued 2,739,503
Other Revenues 525,000
Appropriated Fund Balance
Environmental Management Fund – Appropriated Fund Balance 873,556
Environmental Management Capital Reserve – Appropriated Fund Balance 250,000
Transfer from Other Funds
Transfer from Environmental Management Capital Reserve Fund 500,000
Transfers from Environmental Management Fund 1,408,869
Total Estimated Revenues – Environmental Management Fund $ 25,511,728
New Hanover County, Adopted Budget 2024-2025 27
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Section 15: The following amount is hereby appropriated in the Special Purpose Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Human Services $ 88,508
Cultural & Recreational 252,500
Total Appropriation – Special Purpose Fund $ 341,008
Section 16: It is estimated that the following revenue will be available in the Special Purpose Fund for the
fiscal year beginning July 1, 2024, and ending June 30, 2025:
Other Revenues $ 341,008
Total Estimated Revenues – Special Purpose Fund $ 341,008
Section 17: The following amount is hereby appropriated in the Representative Payee Fund for the fiscal year
beginning July 1, 2024, and ending June 30, 2025:
Human Services $ 220,000
Total Appropriation – Representative Payee Fund $ 220,000
Section 18: It is estimated that the following revenue will be available in the Representative Payee Fund for
the fiscal year beginning July 1, 2024, and ending June 30, 2025:
Other Revenues $ 220,000
Total Estimated Revenues – Representative Payee Fund $ 220,000
Section 19: There is hereby levied a tax at the rate of forty-two and nine tenths cents ($0.4290) per one
hundred dollars ($100) valuation of property listed as of January 1, 2024 for General Fund and two and one
tenths cents ($0.021) per one hundred dollars ($100) valuation of property listed as of January 1, 2024 for
Debt Service Fund; for a combined total tax rate of forty-five cents ($0.45) per one hundred dollars ($100)
valuation of property listed as of January 1, 2024, 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 $51,635,070,000
and an estimated collection rate of 99.60%.
Section 20: There is hereby levied a tax at the rate of seven and twenty-five hundredths cents ($.0725) per
one hundred dollars ($100) valuation of property listed for taxes as of January 1, 2024, located within the
Special Fire District for the raising of revenue for said Special Fire District.
This rate of tax is based on an estimated total valuation of property for the purposes of taxation of
$19,949,800,000 and an estimated collection rate of 99.60%.
Section 21: The following amounts are hereby made to the Bike and Pedestrian Paths Fund pursuant to G.S.
159-13.2 for the fiscal year beginning July 1, 2024.
Project Appropriations
South College Road Trail $ 3,565,000
Total Bike and Pedestrian Paths Fund Appropriation $ 3,565,000
Source of Revenue
Long Term Debt Proceeds $ 3,565,000
Total Estimated Revenues – Bike and Pedestrian Paths Fund $ 3,565,000
Section 22: New Hanover County has been awarded approximately $33.7 million of Opioid Settlement Funds
from the first two waves of settlements arising from the National Settlement Agreement legislation. Thus
far, the county has received $7,541,007, with periodic allotments scheduled through fiscal year 2038-2039.
These funds may be used to support opioid remediation activities or restitution in addition to funding the
administrative costs of administering the programs. Programs have been designed within the guidelines set
forth through the Memorandum of Agreement Between the State of North Carolina and Local Governments
Relating to the Settlement of Opioid Litigation.
28 New Hanover County, Adopted Budget 2024-2025
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The following amounts are hereby made to the Special Revenue Opioid Settlement Fund pursuant to G.S.
159-15 for the fiscal year beginning July 1, 2024:
Project Appropriations-Option/Item
General Government Application
Outreach & Education - substance abuse focus-B/G2 $ 20,000
Public Service Annoucement/destigmatization of SUD -B/G2 25,000
Employment Related Services for People in Treatment & Recovery-A/5 40,000
Staffing Support-A/1 92,000
Withdrawal Management Wearable Devices (Coastal Horizons and OpiAID)-B/A7 100,000
Opioid Use Disorder Treatment & Meds for Uninsured-B/A1 125,000
Recovery Unplugged - Inpatient Treatment-A/2 160,000
Recovery Housing Support for People in Treatment or Recovery/
Port Health/Capstone/Stepping Stone-A/4 250,000
Wraparound Support Services for People Transitioning from Opioid
Treatment-B/B1/B/B 250,000
MedNorth - Outreach, ODU Services and Support-A/2 268,369
M-A-T for EMS (evidence based)-B/A1 292,000
Tides, Inc.-B/E1 350,000
The Healing Place-A/3 1,186,250
Public Safety
D.A.R.E.-B/K1 20,000
M-A-T for Detention Center (evidence based)-B/A1 182,000
NHC Naloxone Replacement-B/H1 20,000
Total Special Revenue Opioid Settlement Fund Appropriation $ 3,380,619
Sources of Revenue
Opioid Settlement Funds $ 2,433,021
Appropriated from Fund Balance 755,641
Contribution from City of Wilmington 191,957
Total Estimated Revenues - Special Revenue Opioid Settlement Fund $ 3,380,619
Section 23: The Finance Officer is hereby directed to maintain within the Special Revenue Fund sufficient
specific detailed accounting records to provde the accounting required in accordance with the Memorandum
of Agreement Between the State of North Carolina and Local Governments Relating to the Settlement of
Opioid Litigation.
Section 24: The following amounts are hereby made to the Capital Improvement Projects Fund pursuant to
G.S. 159-13.2 for the fiscal year beginning July 1, 2024:
Project Appropriations
Capital Improvement Projects
Trails End Pier $ 350,000
Cooperative Extension Facility 1,400,000
Northside Food Desert Grocery Store 6,792,000
Northern Regional Park 1,400,000
Total Capital Improvement Projects Fund Appropriations $ 8,542,000
Source of Revenue
Long Term Debt Proceeds $ 1,310,000
Contributions from other organization 7,232,000
Transfers from Other Funds 5,230,386
Total Estimated Revenues – Capital Improvement Projects Fund $ 8,542,000
New Hanover County, Adopted Budget 2024-2025 29
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Section 25: The following amounts are hereby made to the Fire Services Capital Project Fund pursuant to
G.S. 159-13.2 for the fiscal year beginning July 1, 2024.
Project Appropriations
Sidbury/Holly Shelter Station $ 350,000
Southern Station 450,000
Total Fire Services Capital Project Fund Appropriation $ 800,000
Source of Revenue
Loan Proceeds $ 800,000
Total Estimated Revenues – Fire Services Capital Project Fund $ 800,000
Section 26: The following amounts are hereby made to the Southern Property Construction Fund pursuant
to G.S. 159-13.2 for the fiscal year beginning July 1, 2024.
Project Appropriations
Southern Property Construction/Closure $ 2,000,000
Total Southern Property Construction Fund Appropriation $ 2,000,000
Source of Revenue
Transfer From Environmental Management Fund $ 2,000,000
Total Estimated Revenues – Southern Property Construction Fund $ 2,000,000
Section 27: The following amounts are hereby made to the Environmental Management Various Projects
Fund pursuant to G.S. 159-13.2 for the fiscal year beginning July 1, 2024.
Project Appropriations
Administration Building $ 700,000
Lagoon Relining 1,300,000
Solar Farm 50,000
Total Environmental Management Various Projects Fund Appropriation $ 2,050,000
Source of Revenue
Transfer from Recycling and Solid Waste Fund $ 2,050,000
Total Estimated Revenues – Environmental Management Various Projects Fund $ 2,050,000
Section 28: The following amounts are hereby made to the Mason Inlet Relocation Capital Project Fund
pursuant to G.S. 159-13.2 for the fiscal year beginning July 1, 2024.
Project Appropriations
Mason Inlet Relocation $ 820,000
Total Mason Inlet Relocation Project Fund Appropriation $ 820,000
Source of Revenue
Transfer From Other Funds $ 820,000
Total Estimated Revenues – Mason Inlet Relocation Fund $ 820,000
Section 29: The following amounts are hereby made to the School Bond Capital Project Fund pursuant to to
G.S. 159-13.2 for the fiscal year beginning July 1, .
Project Appropriations
Transfer to Debt Service Fund $ 2,212,936
Total School Bond Capital Project Fund Appropriation $ 2,212,936
Source of Revenue
30 New Hanover County, Adopted Budget 2024-2025
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Interest on Investments $ 2,212,936
Total Estimated Revenues – School Bond Capital Project $ 2,212,936
Section 30: The projects undertaken pursuant to this ordinance are in accordance with the County’s Capital
Improvement Plan, the Recommended Budget and any changes made during the County Commissioners’
budget work sessions and these projects are herewith authorized and the remaining four years of the Capital
Improvement Plan are endorsed by the Board for approval in subsequent fiscal years.
Section 31: The Chief Financial Officer is hereby directed to maintain within the Capital Project Funds sufficient
specific detailed accounting records to satisfy all applicable regulations. The terms of the financing agreement
also shall be met.
Section 32: 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 debt
to be incurred by the county.
Section 33: 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 34: This declaration of official intent is made pursuant to Section 1.150-2 of the Treasury Regulations to
expressly declare the official intent of the county to reimburse itself from the proceeds of debt to be hereinafter
incurred by the county for certain expenditures paid by the county on or after the date which is sixty (60) days
prior to the date hereof.
Section 35: 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.
Section 36: All grants that are included in the adopted budget are deemed to be approved by the Board of
County Commissioners and will not come back to the Board for approval to apply for or to accept the awarded
grant unless it is specifically required by the Grantor. In the event an award is greater than 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 37: The County Manager, and/or County Manager’s designee, is hereby authorized to transfer
appropriations as contained herein under the following conditions:
a. He/she may transfer amounts between expenditure line items within a department without limitation and
without a 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 38: As allowed by General Statutes 153A-11 and 153A-12, in order to facilitate and expedite any donation
of property to New Hanover County, either personal or real, the County Manager is hereby expressly authorized
and delegated the power to accept such property in his/her discretion under the 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.
b. The County Manager may accept a donation of real or personal property up to a value of $5,000 per item
and $100,000 in aggregate per budget year without the necessity of further recourse 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.
New Hanover County, Adopted Budget 2024-2025 31
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Section 39: This ordinance and the budget document shall be the basis for the financial plan for New Hanover
County for the 2024-2025 fiscal year. The Budget Officer shall administer the budget. The Chief Financial
Officer shall 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 40: This ordinance incorporates acceptance of the various changes to the county fee schedule as set
forth and published beginning July 1, 2024.
Section 41: 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
for any expenditures it has incurred that utilizes principal funds, prior to being used for future capital and
capital project needs.
Section 42: In accordance with 2 C.F.R. § 200.320(a)(l)(iv)(C), and the applicable provisions of North Carolina
law, New Hanover County hereby 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 subject to competitive bidding under North Carolina law; and
d. $50,000, for the purchase of services subject to the qualification-based selection process in the Mini-Brooks
Act (Article 3D of Chapter 143), but only where the unit of local government exercises, in writing, an
exemption to the Mini-Brooks Act for a particular project pursuant to G.S. 143-64.32. Where the unit does
not exercise an exemption to the Mini-Brooks Act; the micro purchase threshold shall be $0.00.
Section 43: Adoption of this ordinance includes adoption of the pay and classification plan as presented in
the recommended budget.
Section 44: 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 by them for their direction in the disbursement of funds.
ADOPTED, this 17th day of June 2024.
32 New Hanover County, Adopted Budget 2024-2025
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Changes to Existing Fee Schedule Effective 07/01/2024
Department Fee Title Current Fee
Proposed
New Fee
New, Change, or
Eliminated
Environmental Management
Safety Vests $- $5.00 New
Solid Waste: Requiring Specialized
Equipment Rental
$73/ton $- Eliminated
Banned Material $- $104/ton New
Mixed Glass (Recycled) $20/ton $- Eliminated
Tires (Not Generated During the “Normal
Course of Business”)
$83/ton $100/ton Change
Biomass Special Waste $7/ton $- Eliminated
Parks and Gardens
Riverside Park Building: Refundable Damage
Deposit
$250.00 $- Eliminated
Riverside Park Building: Day Use (8am-5pm)
County
$150.00 $- Eliminated
Riverside Park Building: Day Use (8am-5pm)
Non County
$300.00 $- Eliminated
Riverside Park Building: Long Term Rate
(Used Once a Month)
$100.00 $- Eliminated
Arlie Membership Camelia Package $275.00 $- Eliminated
Enhanced Airlie Carload Pass $30.00 $35.00 Change
Guided Tours Bird Hikes - Non-Members and
Out of County Resident
$9.00 $10.00 Change
Oyster Roast Ticket and Bloom & Brews
Ticket
$125.00 $150.00 Change
Senior Resource Center
Multipurpose Room Use Fee - After Hours of
Operations Mon. - Thurs.
$- $25.00 New
Multipurpose Room Use Fee - After Hours of
Operation Fri. & Sat.
$- $50.00 New
Special Lectures, Workshops, Classes,
& Trips. Covers Instructor, Materials &
Admission. Fee Varies
$- Varies New
Sheriff
Overtime Parking $20.00 $25.00 Change
Loading Zones $20.00 $25.00 Change
No Parking $20.00 $25.00 Change
Administrative Penalty/Late Payment Penalty
for Non-Payment After 20 Days
$15.00 $25.00 Change
Pistol Permit $5.00 $- Eliminated
Health
91322 Moderna Spike Vax 12yrs & Older $- $150.00 New
91321 Moderna SDV 6 mths-11 yrs $- $150.00 New
91320 Pfizer Comirnaty 12 yrs & Older $- $150.00 New
91319 Pfizer BioNTech 5 yrs-11yrs $- $100.00 New
91318 pfizer BioNTech 6 mos-4yrs $- $100.00 New
91304 Novavax 12 yrs & Older $- $150.00 New
90480 COVID-19 Administration $- $45.00 New
90678 Abrysvo RSV bivalent $- $300.00 New
90679 Arexvy (RSV) adjuvanted $- $300.00 New
90625 VaxChora Cholera $- $300.00 New
90651 Gardasil 9 $275.00 $290.00 Change
90675 Rabavert-Pre-exposure Rabies $400.00 $450.00 Change
90732 Pneumovax 23-Pneumonia $130.00 $140.00 Change
90620 Bexero-Meningococcal $225.00 $240.00 Change
90750 Shingrix $200.00 $225.00 Change
New Hanover County, Adopted Budget 2024-2025 33
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Changes to Existing Fee Schedule Effective 07/01/2024
Department Fee Title Current Fee
Proposed
New Fee
New, Change, or
Eliminated
90738 lxiaro (Japanese Encephalitis) $350.00 $360.00 Change
90739 Heplisav-B (Hep B) $155.00 $165.00 Change
90662 Fluzone High Dose $70.00 $75.00 Change
J7298 Mirena (IUD) $975.00 $1,113.00 Change
J7300 Paragard (IUD) $920.00 $1,050.00 Change
J7307 Nexplanon $1,000.00 $1,146.00 Change
D0272 Bitewings-two films $25.00 $30.00 Change
D1110 Prophylaxis-adult (14 yrs+) $47.00 $55.00 Change
D1120 Prophylaxis-chfld $35.00 $45.00 Change
D1208 Topical application of fluoride $22.00 $25.00 Change
D1351 Sealant-per tooth $36.00 $45.00 Change
D2330 Resin-based composite-one surface,
anterior
$77.00 $175.00 Change
D2331 Resin-based composite-two surfaces,
anterior
$94.00 $175.00 Change
D2332 Resin-based composite-three
surfaces, anterior
$110.00 $190.00 Change
D2335 Resin-based composite-four or more
surfaces or involving incisal angle
$139.00 $190.00 Change
D2391 Resin-based composite-one surface-
posterior
$85.12 $175.00 Change
D2392 Resin-based composite-two surfaces,
posterior
$127.68 $190.00 Change
D2393 Resin-based composite-three
surfaces, posterior
$164.67 $190.00 Change
D2394 Resin-based composite-four or more
surfaces, posterior
$201.41 $200.00 Change
D3220 Therapeutic pulpotomy $94.00 $170.00 Change
D1510 Space maintainer-fixed-unilateral $228.86 $200.00 Change
D9230 Analgesia, anxiolysis, inhalation of
nitrous oxide
$49.50 $125.00 Change
D7140 Extraction,erupted tooth or exposed
root
$75.00 $110.00 Change
D7210 Surgical removal of erupted tooth $125.00 $140.00 Change
86480 90 Tuberculosis test (Interferon Gold
TB Blood)
$60.00 $75.00 Change
83655 Blood Lead $20.00 $- Eliminated
87205 Gram Stain $15.00 $- Eliminated
91303,0001A,0002A,0003A,0004A
,0005lA,0005 2A,00053a,0054A,0
071A,0072A,00073A,0074A
$65.00 $- Eliminated
0081A,00082A,0083a,0124A,0154
A,0173A,011A,011A,0113A,0064A
0091A,0092A,0093A,0094A
$65.00 $- Eliminated
01llA,0012A,0113A,0134A,O144A,0164A,003
1A,0034A
$65.00 $- Eliminated
D1713,D1714.D1703,D1704,D171
0,D1711,D1707, D1712
$65.00 $- Eliminated
34 New Hanover County, Adopted Budget 2024-2025
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Department Fee Title Current Fee
Proposed
New Fee
New, Change, or
Eliminated
Stormwater
Developed Single Familty Residential
Property: No County Stormwater permit,
located in the unicorporated area of New
Hanover County
5.65 per ERU
per month
6.14 per ERU
per month
Change
Developed Single Familty Residential
Property: With County Stormwater permit,
located in the unicorporated area of New
Hanover County
5.65 per ERU
per month
6.14 per ERU
per month
less a 31%
discount
Change
Developed Non-residential property: No
County Stormwater permit, located in the
unicorporated area of New Hanover County
Amount of
impervious
area in square
feet divided
by 4,000 then
multiplied by 1
ERU multiplied
by $5.65 per
month per ERU
Amount of
impervious
area in square
feet divided
by 4,000 then
multiplied by 1
ERU multiplied
by $6.14 per
month per ERU
Change
Developed Non-residential property: With
a County Stormwater permit, located in the
unicorporated area of New Hanover County
Amount of
impervious
area in square
feet divided
by 4,000 then
multiplied by 1
ERU multiplied
by $5.65 per
month per ERU
Amount of
impervious
area in square
feet divided
by 4,000 then
multiplied by 1
ERU multiplied
by $6.14 per
month per
ERU less a 31%
discount
Change
Building Safety
Copies of Records $0.10 $- Eliminated
Copies of Certificate of Occupancy $10.00 $ - Eliminated
This page Intentionally left blank
County Profile
This page Intentionally left blank
38 New Hanover County, Adopted Budget 2024-2025
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New Hanover County Profile
New Hanover, a coastal county in southeastern North Carolina, is home to four incorporated municipalities:
Wilmington, Carolina Beach, Kure Beach and Wrightsville Beach. The county’s beaches provide miles of
unspoiled natural beauty and are the area’s most popular tourist attractions. The surrounding terrain is low
lying, with an average elevation of less than 40 feet. The highest elevation is approximately 75 feet above
sea level. The maps in the illustration below provide visual placement of the county within the state of North
Carolina and the United States.
New Hanover is the second smallest county but is one of the most densely populated counties in the state.
The county’s land area totals approximately 192 square miles. Of this total, over 21 square miles consist of
water and wetlands. The projected population of New Hanover County for 2024 is approximately 238,852, a
5.83 percent increase over the 2020 U. S. Census of 225,702.
*based on information from the U.S. Census Bureau: https://www.census.gov/quickfacts/fact/table/newhanovercountynorthcarolina/PST045221
New Hanover County, Adopted Budget 2024-2025 39
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Maps Indicating Locations of State and County
Established in 1729, New Hanover County was formed from Craven County, one of three original counties
in North Carolina. It was named for the House of Hanover, which was then ruling Great Britain. When New
Hanover County was originally established, it encompassed the current counties of Bladen, Onslow, Duplin,
Brunswick and Pender. From 1734 through 1764, New Hanover County’s land was divided to create the counties
of Bladen, Onslow, Duplin and Brunswick. The last division occurred in 1875 to form Pender County. The county
has retained the same boundaries since 1875.
40 New Hanover County, Adopted Budget 2024-2025
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Government Structure
New Hanover County is governed by five commissioners who are elected by a countywide vote and serve
four-year staggered terms. A County Manager is appointed to serve as Chief Executive Officer. Partisan elections
for the Board of County Commissioners are held in November in even-numbered years. The board takes office
the first Monday in December following the November election. At that time, the board elects a Chairman and
Vice-Chairman from among its members. The commissioners still utilize the historic courthouse located in the
historic district of the city of Wilmington for their bimonthly board meetings.
The major duties of the board include: assessing the needs of the county and establishing programs and
services to meet these needs, adopting an annual balanced budget, establishing the annual property tax rate,
appointing members to county boards and commissions (and some employees), regulating land use and
zoning outside the jurisdiction of municipalities, enacting local ordinances and adopting policies concerning
the operations of the county. The board also has the authority to call bond referendums, enter into contracts
and establish new programs.
The County Manager is responsible to the Board of County Commissioners for management of all county
employees, except the Sheriff and Register of Deeds, who are elected officials. The board appoints the County
Attorney and the Clerk to the Board, as well. The major duties of the County Manager include supervising and
coordinating the activities of the county departments, executing all orders and policies set forth by the board,
attending all board meetings, making recommendations on appropriate matters of business, recommending
an annual budget, advising the board of the financial condition of the county, representing the county in
business with other agencies, and performing other duties assigned by the board.
New Hanover County serves its citizens through 34 departments with 2,044 regular positions.
New Hanover County, Adopted Budget 2024-2025 41
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21.10 min21.10 min 25.10 min25.10 min 26.00 min26.00 min
New Hanover County North Carolina United States
The typical time it takes to commute to work is roughly 80% of the durations in North Carolina and the United States.
* Universe: Workers 16 years and over
73.40%73.40%
5.90%5.90%
1.10%1.10%
1.70%1.70%
17.90%17.90%
Car, truck, or van -- drove alone
Car, truck, or van -- carpooled
Walked
Other means
Worked from home
https://data.census.gov/table/ACSDP1Y2022.DP03?g=050XX00US37129_040XX00US37
Means of transportation to work*
Travel To Work
42 New Hanover County, Adopted Budget 2024-2025
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Agriculture, forestry, fishing and
hunting, and mining, 0.21%
Agriculture, forestry, fishing and
hunting, and mining, 0.21%
Construction, 8.45%Construction, 8.45%
Manufacturing, 6.64%Manufacturing, 6.64%
Wholesale trade, 1.68%Wholesale trade, 1.68%
Retail trade, 13.81%Retail trade, 13.81%
Transportation and
warehousing, and utilities,
3.63%
Transportation and
warehousing, and utilities,
3.63%
Information, 1.94%Information, 1.94%
Finance and insurance, and real
estate and rental and leasing,
7.26%
Finance and insurance, and real
estate and rental and leasing,
7.26%
Professional, scientific, and
management, and
administrative and waste
management services, 15.94%
Professional, scientific, and
management, and
administrative and waste
management services, 15.94%
Educational services, and
health care and social
assistance, 21.22%
Educational services, and
health care and social
assistance, 21.22%
Arts, entertainment, and
recreation, and accommodation
and food services, 10.49%
Arts, entertainment, and
recreation, and accommodation
and food services, 10.49%
Other services, except public
administration, 6.03%
Other services, except public
administration, 6.03%
Public administration, 2.69%Public administration, 2.69%
https://data.census.gov/table/ACSDP1Y2022.DP03?g=050XX00US37129_040XX00US37
Employment by Industry
The chart illustrates the major sectors of the county’s 2023 economy. Largest is the Education/Health Care/Social
Assistance sector at 21.22 percent. Followed by Professional, scientific, and management, and administrative
and waste management services at 15.94 and Retail trade at 13.81 percent.
For more economic information for New Hanover County please click here .
2023 Percentage of Employment by Industry
New Hanover County, Adopted Budget 2024-2025 43
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98.198.1 102.1102.1
118.7118.7
101.3101.3 97.497.4
80.380.3
110.5110.5
91.091.0 96.596.5 107.2107.2
83.183.1
99.299.2
83.983.9 89.289.2
New Hanover North Carolina
Overall Grocery Health Housing Utilities Transportation Miscellaneous
0
20
40
60
80
100
120
140
(1) https://www.bestplaces.net/cost_of_living/county/north_carolina/new_hanover
USA – 100
Cost of Living
The cost of living for New Hanover County, as measured to a national composite index average of 100.0,
measures 98.1. New Hanover County’s cost of living for specific goods and services is below1, with the figures
representing a comparison to the national averages of 100.
44 New Hanover County, Adopted Budget 2024-2025
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Transportation Infrastructure/Resources
New Hanover County is unique in its ability to provide a complex transportation infrastructure to facilitate
industrial growth. With a regional airport, a North Carolina State Port, well-developed highway and rail system,
Wilmington is an industrial transportation hub of southeastern North Carolina.
North Carolina State Ports in Wilmington
The Port of Wilmington is one of two international deepwater ports located in North Carolina, which link the
state’s consumers, business, and industry to world markets. It serves as a magnet to attract new business and
industry. The port maintains cutting-edge services customized to meet supply chain and logistics needs. These
two ports play a crucial role in the state’s economy as they help foster the movement of goods across North
Carolina. These ports are becoming extremely important as the nearby ports in Charleston, South Carolina,
and Norfolk, Virginia, approach their capacity.
The Port of Wilmington is operated by the North Carolina State Ports Authority as an enterprise agency and
funded by revenue earned at the docks and is not funded by state taxes. Located on the east bank of the Cape
Fear River, the port in Wilmington offers facilities to handle three types of cargo:
●Container: Boxes used to contain cargo for transport. Cargo is loaded directly into a container at the
point of origin. The containers are moved from there by truck or rail to a port, onto a ship, across the
ocean, off the ship at a port, then on to the shipper’s facilities again by truck or rail, all without ever
being unloaded.
●Breakbulk: Cargo that is bundled, palletized, in bales or crates, or otherwise unitized, such as steel,
paper products or lumber. It is handled using forklifts and other specialized lift equipment.
●Bulk: Cargo that flows or fits the shape of its container, such as dry cement or fertilizer. It can be dry
bulk or liquid bulk.
The Wilmington terminal is designated as a Foreign Trade Zone. The port’s 42-foot navigational channel,
along with other infrastructure improvements, provides capacity to process the world’s largest “post-Panamax”
vessels.1,2 The “post-Panamax” vessels, sized at 5,000 TEUs (20-foot equivalent units, the industry standard
measurement of container traffic), are the largest class of ship able to navigate the Panama Canal.
The Port of Wilmington has direct access to interstates 40 and 95, and daily train service from CSX Transportation.
The Port of Wilmington has helped North Carolina become a key player in international trade, and multiply
related jobs and economic impact in the state.
The Port of Wilmington is also designated as one of 17 commercial strategic ports by the U.S. Department of
Defense. Commercial strategic ports must meet high standards of efficiency and flexibility and are selected
based on their usefulness in terms of location, type of facilities, capacity, equipment and available services.2 A
strategic port must have the capability to manage continued commercial operations while processing military
deployment traffic. The U.S. Department of Transportation’s Maritime Administration assists ports in acquiring
and maintaining the strategic commercial port designation by training deployment stakeholders and managing
port assets with a coordination network.
New Hanover County, Adopted Budget 2024-2025 45
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Freight Railways
For years, freight railroads tore up or sold sections of rail lines as the trucking industry became the cheaper
method of transport. However, the reduction in freight rail service has begun a reversal over the past several
years. Due to higher fuel costs, traffic congestion, shortage of truck drivers and stricter regulations, transporting
freight has begun to revert back to the freight railways. The industry does not see these areas as short-term
problems. As a result, more and more industries are using freight railroads for transporting products.
The county is served by CSX Transportation. New Hanover County has north to south and east to west rail lines.
The availability of high-quality rail services is a major economic asset to the county. The industry trend toward
using rail, and the increase in port activity, puts New Hanover County in priority status for improved rail service.
1 Sea Power, 2008 Almanac
2 The Virginian Pilot, Sunday, April 6, 2008
46 New Hanover County, Adopted Budget 2024-2025
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Wilmington International Airport (ILM)
New Hanover County’s airport, located on 1,800 acres, accommodates private and commercial flights and is
one of the state’s busiest airports, serving over 1.2 million passengers in 2023. ILM is currently the 5th largest
airport in NC. Commercial jet service is provided directly to and from Wilmington International Airport (ILM).
ILM offers full, regional air service including connections. Wilmington has 20 direct/non-stop flights to New
York, Atlanta, Charlotte, Miami, Philadelphia, Chicago, Dallas-Fort Worth and Washington, D.C.
The airport is open 24 hours a day and the control tower is operated 18 hours a day. A federal inspection station
provides entry, clearance and documentation for foreign flights by U.S. Customs, Department of Agriculture,
and the Immigration & Naturalization Service (I.N.S.). The airport provides a full-time, professional public safety
office staffed by fully trained and certified law enforcement officers, firefighters, and medical technicians
utilizing state of the art equipment to provide efficient security and aircraft rescue/firefighting protection.
The Federal Aviation Administration (FAA) classifies ILM as a non-hub primary airport (more than 10,000
passengers boarding, but less than 0.5 percent of the national passenger boardings). Statistics for the period
of calendar years 2014 through 2023 are provided for Passenger Enplanements and Deplanements from
Wilmington International Airport.
Total Passengers Handled for Ten Year Period
Enplanements Deplanements
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
New Hanover County, Adopted Budget 2024-2025 47
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New Hanover County Roads and Interstate Access
In New Hanover County, 94 percent of the population lives within 10 miles of a four-lane highway. The inter-regional
network of roads and highways in the region has ready access to North-South Interstate 95, East-West interstate 40,
and the developing East-West interstate 73/74. The region’s strategic location, relative to domestic and international
markets, provides an important competitive advantage to the industrial sector of the economy.
Public Transportation
Wave Transit operates transportation for the City of Wilmington, University of North Carolina at Wilmington
(UNCW) campus and New Hanover County. It also offers a downtown trolley, paratransit services and dial-a-ride
transportation.
Growth In Employment And Industry
The population of the county has steadily increased over the last decade and several large employers have moved
into the area. With the growing global economy, future emphasis is on knowledge-based industries, information
services and technologies. The location of the University of North Carolina at Wilmington and Cape Fear Community
College in New Hanover County is an additional positive factor for attracting knowledge-based information and
technological industries. The unemployment rate in New Hanover County, North Carolina is 3.3%, which is lower
than the national average of 4.1%.
48 New Hanover County, Adopted Budget 2024-2025
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Health Care 1,2
A trauma center is defined as a specialized hospital facility distinguished by the immediate availability of
specialized surgeons, physician specialists, anesthesiologists, nurses, and resuscitation and life support
equipment on a 24-hour basis to care for severely injured patients or those at risk for severe injury. There
are only a limited number of centers across North Carolina. As a result, people seeking services provided
by a trauma center often travel significant distances within a region to reach one. New Hanover County is
fortunate to have a trauma center located within the county1,2. New Hanover Regional Medical Center (NHRMC)
received designation of a Level II Trauma Center in 1989. Centers are revisited three years after their first state
designation and receive continued verification as per state requirements. Level II facilities provide definitive
trauma care regardless of the severity of the injury; but may not be able to provide the same comprehensive
care as a Level I Trauma Center, and do not have trauma research as a primary objective. NHRMC is one of
17 trauma medical centers located in the state and is the only trauma medical center located in the southeast
portion of the state.
NHRMC includes three hospital campuses and has continued to expand to serve the needs of the southeastern
region of North Carolina. In 2008, the Betty H. Cameron Women’s and Children’s Hospital, a $45 million project,
opened. The addition allowed NHRMC to expand into pediatric intensive care, bridging a gap in services
provided in this area. In May 2015 a new emergency room was built in Scotts Hill. This 30,000 square foot
facility allows more convenient medical care for the county’s northern residents.
On February 1, 2021, Novant Health purchased substantially all of the operations from New Hanover County
for $1.5 billion. Novant will also invest more than $3 billion in growing and advancing NHRMC’s services in the
area and expand the hospital’s relationship with UNC Health and UNC School of Medicine – which will enhance
medical education already in place, expand a children’s clinical service-line partnership with UNC Children’s
Hospital, and develop research clinical trials and population health studies programs.
The net proceeds from this purchase, including cash from the hospital that was not included in the sale totaled
approximately $1.7 billion, are being used to benefit the community. Most of those proceeds, an estimated
$1.3 billion were contributed to the New Hanover Community Endowment. Through ongoing grants, the
Endowment is using the funds to address education, and social and economic challenges.
1 NC Division of Health Service Regulation, Office of Emergency Medical Services
2 New Hanover Regional Medical Center
New Hanover County, Adopted Budget 2024-2025 49
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Alternative: 2Alternative: 2
Early College: 4Early College: 4
Traditional: 4Traditional: 4
Pre-K Center:
3
Pre-K Center:
3
Elementary Schools:
25
Elementary Schools:
25
Middle Schools:
8
Middle Schools:
8
High Schools:
10
High Schools:
10
tps://www.census.gov/quickfacts/fact/table/newhanovercountynorthcarolina/PST045222
Education 1,2
The school age population of the county is projected to grow at a steady rate. The expected increase is a
challenge to the system’s capacity to keep up with the need for adequate space and learning materials. Growth,
while excellent for New Hanover County, also comes with a budgeting responsibility to help fund the additional
resulting costs. The resources needed to repair and renovate several aged facilities also presents budgeting
challenges.
1 Public Education Units provided by New Hanover County School District
2 12 additional Pre-K classrooms are provided within the Elementary Schools
50 New Hanover County, Adopted Budget 2024-2025
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Top 10 Largest Employers in New Hanover County
Employer (Top Ten)
2024
Employees Rank
Percentage of
Total County
Employment
Novant Health 8,553 1 6.55%
New Hanover County Schools 3,700 2 2.83%
General Electric Company 3,300 3 2.53%
University of NC at Wilmington 2,326 4 1.78%
New Hanover County Government 2,124 5 1.63%
Cape Fear Community College 1,283 6 0.98%
City of Wilmington 1,191 7 0.91%
Wilmington Health 1,116 8 0.85%
Corning 1,000 9 0.77%
Duke Energy 994 10 0.76%
New Hanover County, Adopted Budget 2024-2025 51
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Tourism and Retail Sales
New Hanover County’s other economic strengths lie in tourism and retail sales. This has helped New Hanover
County continue to have a strong economy even during downturns experienced in other business sectors of
the county’s economy.
Domestic and international visitors to and within New Hanover County spent more than $1.122 billion in 2023,
which represents an increase of 6% from 2022 spending. New Hanover County maintains its rank as 8th in
visitor spending among North Carolina’s 100 counties. Tourism employment in New Hanover County increased
to 6,790 in 2023, up from 6,676 in 2022.
New Hanover County has over 23 festivals/events that draw participants from the state and the nation, some
of which are: the North Carolina Azalea Festival; Cucalorus Film Festival; Airlie Gardens Concert Series; Carolina
Beach Music Festival; Riverfest; North Carolina Jazz Festival; and the Pleasure Island Seafood, Blues & Jazz
Festival.
Airlie Gardens is a valuable cultural and ecological component of New Hanover County and North Carolina
history. In 1999, the county purchased and began restoration of Airlie’s 67 acres of gardens.
The beaches in New Hanover County continue to be a great asset to the tourism industry in New Hanover
County. The county offers a unique combination of barrier islands, inland waterways, and river access that
creates opportunities for a diversity of tourist activities. In addition, the county has over 1,300 acres of
recreational park areas available to the public.
52 New Hanover County, Adopted Budget 2024-2025
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Summation
New Hanover County continues to grow steadily and future growth is expected. The county’s economic base
is expected to grow in diversity given its regional importance as a retail services and health care center for
southeastern North Carolina, as well as a tourism and retirement community. The top ten employers show a
diverse range of industries, which creates an economy able to absorb short-term industry market variances.
The shift in growth in the population sector of 65 and older, and the always present educational issues,
provides budgeting requirements for community services and schools that continue to be reviewed each year.
For further statistics concerning New Hanover County, see the demographic, tax and miscellaneous statistics
provided in the following tables.
New Hanover County, Adopted Budget 2024-2025 53
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16
8
,
1
4
7
16
8
,
1
4
7
17
1
,
9
2
8
17
1
,
9
2
8
17
8
,
3
6
2
17
8
,
3
6
2
18
5
,
4
1
2
18
5
,
4
1
2
19
0
,
7
9
1
19
0
,
7
9
1
19
4
,
3
3
9
19
4
,
3
3
9
19
7
,
7
0
9
19
7
,
7
0
9
20
0
,
1
7
8
20
0
,
1
7
8
20
3
,
2
9
5
20
3
,
2
9
5
20
6
,
0
0
6
20
6
,
0
0
6
20
9
,
1
18
20
9
,
1
18
21
3
,
0
3
3
21
3
,
0
3
3
21
6
,
1
12
21
6
,
1
12
21
9
,
6
1
9
21
9
,
6
1
9
22
4
,
9
9
2
22
4
,
9
9
2
22
8
,
8
6
3
22
8
,
8
6
3
23
2
,
5
6
6
23
2
,
5
6
6
23
4
,
2
7
5
23
4
,
2
7
5
22
5
,
7
0
7
22
5
,
7
0
7
23
0
,
4
2
3
23
0
,
4
2
3
23
5
,
5
0
2
23
5
,
5
0
2
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Estimates are not comparable to other geographic levels due to methodology differences that may exist between different data sources.
Popultion by Age
9,7299,729
11,79011,790
12,67512,675
13,83813,838
20,13120,131
17,47917,479
15,96715,967
15,57715,577
14,34014,340
13,40813,408
14,39814,398
14,80914,809
15,93815,938
13,71113,711
12,49612,496
9,1789,178
4,7874,787
4,6704,670
Under 5 years
5 to 9 years
10 to 14 years
15 to 19 years
20 to 24 years
25 to 29 years
30 to 34 years
35 to 39 years
40 to 44 years
45 to 49 years
50 to 54 years
55 to 59 years
60 to 64 years
65 to 69 years
70 to 74 years
75 to 79 years
80 to 84 years
85 years and over
Population by Race
167,150167,150
26,97426,974
17,30017,300
678678
3,4683,468
148148
992992
8,9928,992
White
Black or African
American
Hispanic or Latino
American Indian
and Alaska Native
Asian
Native Hawaiian…
Some Other Race
Two or more races
Population Overview
TOTAL POPULATION 13,145
238,852 <==change
vs.2020
54 New Hanover County, Adopted Budget 2024-2025
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Economic Analysis
HOUSEHOLD INCOME
Above $200,000 9%
1%
higher than state average
Median Income $70,485
$3,004
higher than state average
Below $25,000 15%
2%
lower than state average
Less than $10,000: 4.7 %Less than $10,000: 4.7 %
$10,000 to $14,999: 3.4 %$10,000 to $14,999: 3.4 %
$15,000 to $24,999: 6.6 %$15,000 to $24,999: 6.6 %
$25,000 to $34,999: 8.3 %$25,000 to $34,999: 8.3 %
$35,000 to $49,999: 12.6 %$35,000 to $49,999: 12.6 %
$50,000 to $74,999: 17.3 %$50,000 to $74,999: 17.3 %
$75,000 to $99,999: 11.4 %$75,000 to $99,999: 11.4 %
$100,000 to $149,999: 18.3 %$100,000 to $149,999: 18.3 %
$150,000 to $199,999: 8.2 %$150,000 to $199,999: 8.2 %
$200,000 or more: 9.1 %$200,000 or more: 9.1 %
New Hanover County, Adopted Budget 2024-2025 55
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Property Tax Information (1)
FY June 30
Ended
Total Assessed
Value(2)
% Change
in Assessed
Value Total Levy(3)Collection % Collected
Property
Tax Rate
1995 8,191,563,111 4.82% 50,517,978 49,795,558 98.57% 0.615
1996 8,646,082,828 5.55% 54,584,717 53,777,595 98.52% 0.63
1997 9,274,126,204 7.26% 59,936,203 58,977,744 98.40% 0.645
1998 9,975,023,536 7.56% 66,515,171 65,245,424 98.09% 0.665
1999 10,561,590,950 5.88% 70,407,028 69,123,184 98.18% 0.665
2000 (4) 15,447,985,673 46.27% 87,823,814 86,007,067 97.93% 0.565
2001 15,990,342,660 3.51% 97,522,328 95,582,878 98.01% 0.61
2002 16,524,186,222 3.34% 113,912,703 111,617,810 97.99% 0.69
2003 16,976,210,211 2.74% 117,478,416 114,878,468 97.79% 0.69
2004 17,363,984,377 2.28% 118,502,456 116,273,246 98.12% 0.68
2005 17,896,300,639 3.07% 121,948,982 119,911,021 98.33% 0.68
2006 18,754,771,006 4.80% 127,712,284 125,732,775 98.45% 0.68
2007 19,499,335,347 3.97% 133,831,150 131,522,360 98.27% 0.685
2008 (4) 32,725,385,227 67.83% 139,222,476 136,794,280 98.26% 0.42
2009 33,424,361,562 2.14% 151,208,013 149,085,287 98.60% 0.4525
2010 33,674,505,469 0.75% 152,793,146 150,719,243 98.64% 0.4525
2011 33,807,896,708 0.40% 158,470,085 155,703,691 98.25% 0.4655
2012 34,190,526,948 1.13% 159,752,984 157,409,935 98.54% 0.4655
2013 (4) 28,874,596,604 -15.55% 159,791,773 157,265,840 98.47% 0.554
2014 29,714,634,628 2.91% 164,878,705 162,687,044 98.68% 0.554
2015 29,745,736,443 0.10% 165,381,898 163,393,906 98.81% 0.554
2016 30,197,308,823 1.52% 173,579,787 171,930,554 99.05% 0.574
2017 30,816,597,285 2.05% 192,309,089 190,670,257 99.15% 0.623
2018 (4) 33,736,227,148 9.47% 193,338,644 191,954,631 99.28% 0.57
2019 34,555,093,668 2.43% 192,254,086 191,022,582 99.36% 0.555
2020 34,867,595,526 0.90% 194,152,041 192,072,618 99.09% 0.555
2021 36,192,740,774 3.80% 201,315,144 199,911,580 99.32% 0.555
2022 48,301,431,135 33.46% 230,470,469 229,435,138 99.55% 0.475
2023 49,402,228,241 2.28% 225,242,590 224,272,324 99.57% 0.455
2024 50,874,982,767 2.98% 228,126,131 227,076,751 99.54% 0.450
(1) New Hanover County Special Fire District is not included in the tax rate shown above
(2) Original tax levy per scroll with discoveries added less abatements
(3) Includes taxes, fees, penalties, and liens
(4) Revaluation Year
56 New Hanover County, Adopted Budget 2024-2025
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New Hanover County Top 10 Taxpayers
NAME TYPE OF BUSINESS
COUNTY
VALUE
COUNTY TAX
AMOUNT FD VALUE
FD TAX
AMOUNT
% OF TOTAL
ASSESSED
1 DUKE ENERGY PROGRESS INC UTILITY $ 561,155,864 $ 2,525,201 $ 153,429,033 $ 111,236 1.18%
2 CORNING INC MANUFACTURER 255,436,414 1,149,464 - -0.56%
3 GENERAL ELECTRIC CO (GE Hitachi)MANUFACTURER 119,499,264 537,747 114,388,964 82,932
GENERAL ELECTRIC CO (Aircraft)MANUFACTURER 91,154,961 410,197 91,154,964 66,087
Total General Electric Co 210,654,225 947,944 205,543,928 149,019 0.46%
4 BEDROCK HOLDINGS II LLC REAL ESTATE 118,985,800 535,436 30,814,800 22,341 0.26%
5 LIVE OAK BANKING COMPANY REAL ESTATE 152,358,530 685,613 100,352,758 72,756 0.34%
6 RIVER VENTURES LLC REAL ESTATE 91,428,200 411,427 - -0.20%
7 MAYFAIRE TOWN CENTER LP REAL ESTATE 90,542,646 407,442 - -0.20%
8 FORTRON INDUSTRIES CHEMICAL MANUFACTURER 90,232,169 406,045 90,232,169 65,418 0.20%
9 RPP HOLDINGS LLC REAL ESTATE 73,961,300 332,826 - -0.16%
10
WILMINGTON INDEPENDENT LIVING
LLC ASSISTED LIVING 63,619,967 286,290 - -0.14%
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Basis of Budgeting
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60 New Hanover County, Adopted Budget 2024-2025
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Budget Process and Procedures
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 eight functions. This is the budgetary level of expenditure control
as adopted in the budget ordinance. This budget document is organized by fund and function. Following is an
outline of the Budget Functions for FY 24-25:
General Government
Administration-County Manager
Board of Elections
Building Safety-Permitting
Communications & Outreach
Diversity & Equity
Engineering
Facilities Management
Finance
Governing Body-Commissioners
Human Resources
Information Technology
Legal/Risk Management
Planning & Land Use
Register of Deeds
Soil & Water Conservation
Strategy
Tax
Public Safety
911 Communications
Building Safety-Inspections
Community Justice Services
Courts
Emergency Management
Juvenile Services
Non-County Agencies
Sheriff’s Office
Cultural and Recreation
Library
Museum
Non-County Agencies
NCSU Extension Service
Parks and Gardens
Transfers
Transfers Between Funds
Human Services
Health
Health & Human Services Administration
Non-County Agencies
Port City United
Senior Resource Center
Social Services
Trillium Health Resources & Other Recovery
Services
Veteran Services
Education
Cape Fear Community College
New Hanover County Schools
Economic and Physical Development
Economic Development
Non-County Agencies
Debt Service
Installment Lease Payments
Principal, Interest & Fees on Debt
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The Budget as a Dynamic Legal Document
The adopted budget is a formal legislative enactment by the Board of Commissioners. It has the full force
and effect of law within the county boundaries unless it conflicts with any higher form of law such as a state
statute or constitutional provision. It establishes the legal framework for the financial operations of the county
for the current year.
The current Adopted Budget Document presents financial data in the following formats: a) audited actual
data for FY22-23; b) adopted budget figures for FY23-24; c) revised budget figures for FY23-24; and d) adopted
budget figures for FY24-25.
Overview of Budget Process
The county operates under an annual budget with a fiscal year period of July 1 through June 30. The County
Manager recommends to the Board of Commissioners an annual budget for consideration and adoption.
All budgeted funds are included in the annual budget ordinance and receive annual appropriations. Capital
projects in the Capital Improvement Plan are contained in a separate capital projects budget ordinance. All
funds included in the budget are required to balance. As such, total anticipated revenues must equal the sum
of budgeted expenditures for each fund in order for the budget to be considered balanced.
The county’s budget process requires a balancing of resources and strategic objectives, and the county’s
strategic plan serves as the foundation for prioritizing resources. In 2023, the Board of Commissioners adopted
the FY2024-2028 Strategic Plan, which identifies three strategic focus areas and eight strategic objectives for the
county (for further information, refer to the Strategic Plan section). During the budget development process,
the departments’ budget requests must be aligned to the strategic plan, and departments are also required
to establish associated key performance indicators and targets for the coming fiscal year.
Highlights of the Annual Budget Development Process
This section outlines the process and procedures that guide the preparation of the county’s annual budget.
The process is also depicted in the Budget Process and Procedures flowchart below.
Development of Budget Calendar
Preparation of the annual budget begins approximately nine months prior to the start of the fiscal year with
the development of the budget calendar. The budget calendar includes the primary steps and projected
completion dates to ensure the budget is adopted by July 1 (refer to the FY24-25 Budget Calendar for further
information).
The calendar is updated and revised as the budget process moves forward to reflect new challenges or requests.
The calendar is published on the web, and it is a primary communication tool for the process. Every effort is
made to ensure stakeholders are aware of budget deadlines and timeframes.
Finance Department Guidelines and Instructions
The Finance staff prepares an annual budget manual, which includes all instructions, forms and requirements
specific to the current budget development cycle. This manual is developed to ensure the budget is prepared
in a manner consistent with current county policies. Each department receives the manual, as well as any
required training on the budget process.
Information for Non-County Agencies desiring to apply for funds is posted on the web for their review and
download. Annual training is also provided for Non-County Agencies on the application process.
Review of Budget Requests by Finance Department
The Finance Department undertakes review and analysis of the departments’ continuation budgets and
requests for new funding, which are referred to as enhancements. Multi-year revenue and expenditure
projections are also completed by the Finance staff to estimate growth in revenues and expenditures. The
Finance Department also compiles and synthesizes the budget requests in preparation for presentations to
County Managers and the Board of Commissioners.
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Budget Review, Discussion, Modification and Adoption
The Budget Officer works with the County Managers and Chief Financial Officer to develop a budget within the
parameters set by commissioners and in line with projected revenue availability. Budget work sessions may
be held throughout this process.
The Recommended Budget is presented by the County Manager to the Board of Commissioners. The
Recommended Budget is filed for public inspection with the Office of the Clerk to the Board, New Hanover
County libraries, and on the county’s website.
The commissioners also conduct a public hearing to receive community input. Modifications, if necessary, are
made and the budget is submitted for adoption as a budget ordinance on the agenda. The Board of County
Commissioners is required to adopt an annual budget ordinance: a) no earlier than 10 days after receiving the
budget, b) by July 1, and c) after a public hearing.
Budget Administration
The county maintains budgetary controls through the county’s accounting system to ensure compliance with
legal provisions. This system verifies budget availability when a department requests a purchase order or
processes a payment. If an expenditure is charged against a category with an insufficient budget balance, the
expenditure is rejected by the automated system and the department is notified of the deficiency. For the
department to proceed with the transaction, it must propose a revision to its budget in accordance with the
county’s budget amendment policies.
The following policies apply to amending the budget:
●When the overall departmental budgets remain unchanged, department heads are authorized to
transfer budgeted line items between appropriation units within their departments.
●The County Manager, or his designee, is authorized to make transfers between appropriation units
within a budget function. Transfers between budget functions must be approved by the Board of
County Commissioners. The county budget functions are: General Government, Human Services,
Public Safety, Economic and Physical Development, Cultural and Recreational, Education, Transfers
and Debt Service.
●The County Manager, or his designee, may transfer medical insurance appropriations between
functions, departments and divisions within the same fund based upon usage.
●The Board of County Commissioners must approve all other budget transfers before they become
valid.
The Finance Department’s primary roles during budget execution are to monitor expenses and revenues, adjust
budgets as needed, and advise departments on budget-related issues. In addition, the Finance Department
prepares routine and ad hoc budget reports for the County Manager as needed throughout the fiscal year.
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Budget Process and Procedures Continued
●Budget Office Hours
●Department consultations with Internal Service
Departments to develop requests.
●Departments enter budget requests.
November-January
●Budget Office Hours
●All budget entry completed; system locked except to Finance staff.
●Equity Action Plan, Enhancement, New Position, Reclassification, Grant, and Fee Schedule Revision forms due to Finance.
●All department consultations end.
January
●County Managers, Chief Financial Officer, and
Budget Officer define priorities as communicated
by Board of Commissioners.
●Prepare Budget Manual for NY budget process to
include instructions and all forms for budget
development.
●Perform testing in budget system before opening
to departments for budget entry.
●Capital Improvement Plan review process begins.
●Begin budget projections.
●Establish parameters in budget module to allow
departmental budget entry.
●County Manager holds Kickoff Meeting with
departments to provide review of process and any
special conditions.
●Non-County Agency funding application is made
available on web.
October-November
●ITGC & CIP committees review submissions and
make recommendations to management.
●Budget work sessions with Board of
Commissioners.
●County Manager holds joint budget meeting with
Department Heads to discuss enhancement
requests and proposed fee changes.
●Respond to Commissioners and Managers with any
additional information.
●Work with departments to clarify requests
requiring additional information.
●Establish Recommended Budget in financial
system.
●Non-County Agency Funding Committee reviews
applications.
February - May
●Recommended Budget presented by County
Manager to Commissioners.
●Non-County Agency Funding Committee makes
funding recommendation to Commissioners.
●Discussion of Board's modifications to the
Manager's Recommendation.
May - June
●Commissioners conduct public hearing to discuss
Recommended Budget and receive public input.
●Commissioners adopt annual budget.
●Finance Department establishes Adopted Budget
in financial system.
June
●New Fiscal Year Begins
July 1
●Prepare Adopted Budget In Brief document,
available on web and in print.
●Prepare Adopted Budget document, available on
web and print, upon request.
●Submit budget to GFOA for award consideration.
●Evaluate prior year (PY) budget process to identify
lessons learned.
●Identify new challenges to be considered.
●Establish calendar for next year (NY) budget cycle.
●Finalize Key Performance Indicators (KPIs) for PY
budget cycle.
●Revise KPIs for NY budget cycle.
July-September
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FY24-25 Budget Calendar
OCT
2023
Early County Manager identifies priorities for the next budget cycle to provide direction for department enhancement
requests/non-county agency funding
NOV
2023
15 - 16 Finance conducts preliminary budget meetings
17 County Manager’s kick-off meeting with departments on the budget process
18 Budget Manual available; Enhancement, New Position, Fee Schedule Revision and Grant Evaluation forms available
(due January 9 to Deputy/Assistant County Managers and January 17 to Finance)
18 Quarter 1 (Q1) key performance indicators due
28 Financial system opens for departmental continuation and enhancement budget entry (system closes January 17)
28 Department consultations with Human Resources (HR) on all new position requests begin (consultations end January
6)
29 Budget Office Hours - the IMPORTance of ease of use
DEC
2023
5 Department consultations with Strategy on aligning all enhancement requests with the county strategy begin
(consultations end January 13)
5 Department consultations with Information Technology (IT) on special projects, system hardware and software
requests begin - revenue sources found in continuation budgets also require ITGC approval (consultations end
January 13)
5 Department consultations with Facilities Management on new and existing CIP requests begin - please review existing
construction and design estimates (consultations end January 13)
8 and 16 Budget Office Hours - Quality Budget Requests and Performance Management
JAN
2024
6 HR consultations end
9 Enhancement, New Position, Fee Schedule Revision and Grant Evaluation forms due to Deputy/Assistant County
Managers
9 - 13 County Managers review enhancement eligibility
11 Budget Office Hours - Connecting the Dots
13 Strategy, IT and Facilities Management consultations end
17 Financial system closes for departmental continuation and enhancement budget entry
17 Enhancement, New Position, Fee Schedule Revision and Grant Evaluation forms due to Finance
18 Finance begins to review departmental enhancement request forms and budget system entries to verify they align
with department requirements and spending capacity; new positions, grants, and fee revisions reviewed
Late Q2 key performance indicators due
FEB
2024
Early Departments begin business plan data gathering
24 ITGC and CIP Committee recommendations due to Finance
MAR
2024
1 Budget binders distributed to Chief Financial Officer and County Managers
7 County Managers hold joint meeting with all departments to discuss enhancement requests and proposed fee
revisions
Late Departments begin business plan data entry
APR
2024
Mid Q3 key performance indicators due
17 County Managers finalize enhancement requests
Late Departments finalize business plans and update key performance indicators
MAY
2024
16 Recommended Budget presented to department heads
11 Recommended Budget informally presented to Board of Commissioners
30 Recommended Budget formally presented to Board of Commissioners
JUN
2024
Early Departments update/modify business plans based on Recommended Budget
17 Public hearing on Recommended Budget
17 Non-County Agency Funding Recommendations presented to Board of Commissioners
17 Adopt Budget
Late Departments update/modify business plans based on Adopted Budget
JUL
2024
Late Post-budget development meetings with departments
Mid Q4 key performance indicators due
AUG
2024
Mid Non-County Agency Survey reviewed and process for next budget cycle discussed
SEP
2024
Early - Mid Submit Budget Document to GFOA for Distinguished Budget Presentation Award
New Hanover County, Adopted Budget 2024-2025 65
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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 Workforce and Economic Development, Community Safety
and Well-being, and Sustainable Land Use and Environmental Stewardship.
Each strategic planning process includes community and stakeholder input as well as staff and department
expertise. The strategy map (developed by evaluating how we are carrying out the organization’s mission and vision
with consideration to the community need and organizational growth) includes objectives, outcomes and targets.
Departmental goals are linked to the 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
●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.
●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.
●Creating execution capability: Cross-functional and cross-departmental teams manage strategic initiatives
and process improvement projects.
●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.
●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.
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●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. These cross-departmental/cross-functional
committees evaluate the business case for budget and resource requests, make recommendations about
how to prioritize resources available, and track progress on projects.
Supplemental Strategic Plans
New Hanover County’s Mental Health and Substance Use Disorder Strategic Plan was adopted by the Board
of Commissioners in September 2023. This strategic plan will help guide the county’s priorities and funding
decisions in the coming years, utilizing approximately $33.7 million from the nationwide opioid settlements
and the county’s $50 million Mental Health and Substance Use Disorder Fund, created through the sale of New
Hanover Regional Medical Center (NHRMC).
The county’s strategy focuses on providing wraparound services for people before, during and after they
seek help for a mental health or substance use disorder. This includes components aimed at education and
outreach, accessing service and treatment, and helping support recovery and overall well-being. Specific
measures for each category have been established to help track progress and success.
Assets from the county’s $50 million Mental Health and Substance Use Disorder Fund, including investment
earnings, may be utilized by the Board of Commissioners on initiatives related to mental health and substance
use in the county, and approved as part of the annual budget process.
Initiatives from the Opioid Funds and the Mental Health and Substance Use Disorder Fund adopted as part of
the Fiscal Year 2024-2025 budget are:
Education and Outreach - Crisis Intervention Team (CIT) Training, public service announcements, and
D.A.R.E programming
Access to Services and Treatment - Mental health outreach workers, clinicians embedded within 911,
consoles for the clinicians within 911, Employee Assistance Program expansion to NHC first responders,
The Healing Place, Outpatient Treatment and Support, Withdrawal Management Services, NHC Naloxone
Replacements, and M-A-T for the Detention Center and EMS
Sustainable Recovery and Wellbeing - Fellowships/scholarships to increase clinicians in our community,
housing support for individuals in treatment and recovery, mental health outpatient services for the
uninsured, wraparound support services for people transitioning from treatment, employment related
services for people in treatment, and Coastal Horizon Post Overdose Response Team
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New Hanover County Strategic Plan
▪Provide equitable, effective, and efficient
customer-driven practices
▪Align services and programs with strategic
priorities
▪Communicate what the county does and why
▪Develop and nurture inclusive partnerships
to deliver strategic objectives
New Hanover County is committed to providing
equitable opportunities and exceptional public
services through good governance to ensure a safe,
healthy, secure and thriving community for all.
A vibrant, prosperous, diverse coastal
community committed to building a
sustainable future for generations to come.
▪Continuous focus on the
customer experience
▪Increase transparency
and awareness about
county actions
▪Deliver quality service at
the right time
▪Minimize taxes and fees
▪Proactively manage the
county budget
▪Plan for the long-term
financial health of the county
▪Reduce carbon footprint
at our facilities
▪Reduce carbon footprint
of our fleet
▪Utilize innovative energy
solutions
Residents are provided equitable
opportunities to connect to education
and highly skilled employment.
A business-friendly environment
that promotes growth, agility, and
collaboration.
Resilient infrastructure drives
economic growth and opportunities.
Every resident has access to services
that support their physical health
and mental well-being.
The community supports a life that
mitigates health and safety risks.
Residents feel supported and
connected to their community.
Through planned growth and
development, residents have
access to their basic needs.
Natural areas and critical
environmental features are
enhanced and protected.
Cultural amenities that enhance
quality of place are safeguarded.
PROFESSIONALISM • EQUITY • INTEGRITY • INNOVATION • STEWARDSHIP • ACCOUNTABILITY
Effective County Management Strong Financial Performance
Internal Business Processes
▪Hire and retain people committed to public
service
▪Foster an agile culture that embraces
diversity and drives innovative solutions
▪Build capacity for data-driven decision making
▪Engage in and apply continuous learning
Organizational Capacity
Community Focused Outcomes
The Foundation of Good Governance
Business Principles of New Hanover County
Responsible Stewardship
Vision Mission
FY 2024-2028
Effective and efficient in all that we do
Easy to do business with and consistent in how we do it
Responsive and professional in our service
Effective and efficient in all that we do
Easy to do business with and consistent in how we do it
Responsive and professional in our service
Adopted July 2023
Workforce & Economic
Development
Sustainable Land Use &
Environmental Stewardship
Community Safety
& Well-being
The Model of Good Governance
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New Hanover County Strategic Plan
Strategic Objectives
Develop a cradle to career
pipeline to ensure lifelong
learning and employment
success.
Plan for the long-term needs
of businesses through timely,
innovative programs and
community partnerships.
Lead the area in well-planned
infrastructure creation and
resources.
Maintain a county unemployment rate 0.25% lower than the state
Achieve an average wage growth 1.5% higher than the state
Maintain new business growth within 2.5% of the state
County sales tax year over year growth 1% higher than the state
Achieve a positive return on investment for infrastructure projects
or funding within 15 years
County has GDP per capita growth higher than the state
Provide equitable, effective, and efficient customer-driven practices
Align services and programs with strategic priorities
Communicate what the county does and why
Hire and retain people committed to public service
Foster an agile culture that embraces diversity and drives
innovative solutions
Build capacity for data-driven decisions
Engage in and apply continuous learning
Carbon Footprint Reduction
Adopted July 2023
75% of respondents report they are satisfied with the level of services the county provides and are treated fairly by the New Hanover County team
75% of all focus area metrics are making positive progress
75% of respondents report they understand the decisions the county makes
<5% of controllable losses during the fiscal year were from high performers
Organizational diversity assessment matches our county demographic within
5% of Census demographic
90% of all department KPIs are met
80% of county employees report they have or are receiving continuous education/training related to their job
Reduce carbon footprint by 25% at our facilities and fleet
Reduce demand and consumption at newly constructed facilities by 30%
Residents are provided
equitable opportunities to
connect to education and
highly skilled employment.
A business-friendly
environment that promotes
growth, agility, and
collaboration.
Resilient infrastructure drives
economic growth and
opportunities.
Connect residents to
individualized services at the
right time with a variety of
service providers.
Effectively and efficiently
respond to public health
and safety demands.
Build relationships and
create opportunities that
enhance engagement for
a diverse community.
Reduce top 3 causes of premature death by:
•Cancer & Heart Diseases – 2% annually, 10% over 5 years
•Accidents - 1% annually, 5% over 5 years
Achieve mental healthcare provider ratio of 140 residents/provider
90% of urgent 911 calls are dispatched within 90 seconds
90% of Fire Rescue responses are timely and arrive within
official emergency benchmarks
Residents report there are opportunities available to build
meaningful connections and encourage community connections
Every resident has access to
services that support their
physical health and mental
well-being.
The community supports a
life that mitigates health and
safety risks.
Residents feel supported and
connected to their community.
Connect residents to basic needs
through a variety of housing and
transportation options.
Ensure development
compliments natural features.
Promote the community
through activities that enhance
life and connect people.
95% of residential units are within a 10-minute drive of health
care, childcare, grocery stores and pharmacies
Increase the housing supply to a level of one residential unit
per two residents
Reduce the number of new residential lots created in special
flood hazard areas within the unincorporated county
Reduce bacterial contaminants in county creeks
Increase attendance at county-operated cultural and
recreation facilities
Residents report their culture is valued in New Hanover County
Through planned growth and
development, residents have
access to their basic needs.
Natural areas and critical
environmental features are
enhanced and protected.
Cultural amenities that
enhance quality of place
are safeguarded.
Desired Outcomes Targets
Strategic ObjectivesDesired Outcomes
PROFESSIONALISM • EQUITY • INTEGRITY • INNOVATION • STEWARDSHIP • ACCOUNTABILITY
Targets
Strategic ObjectivesDesired Outcomes Targets
Strategic Objectives Targets
FY 2024-2028
Adopted July 2023
Workforce & Economic Development
Sustainable Land Use & Environmental Stewardship
Community Safety & Well-being
Good Governance
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Basis of Budgeting
Mental Health & Substance Use Disorder Strategic Plan
Individuals know
where to go
to receive services
and treatment
Individuals know
when to seek
treatment
Individuals feel
supported to get
needed services
Individuals in crisis
are supported
during stabilization
and long term
treatment
Individuals in a
mental health or
substance use
crisis have a way
to stabilization
Families, children,
and caregivers have
education
resources and are
supported through
treatment
Consumers of
mental health and
substance use
disorder services
are connected with
peers and supported
New Hanover County
has enough mental
health providers
to fill the need.
Develop an
awareness of
programs and
support structures
to help individuals
living with mental
health & substance
use disorders
Educate community
on early signs of
mental health and
substance
use disorders
Remove stigmas
and barriers for
individuals
experiencing mental
health and substance
use disorders to
seek and sustain
treatment
Support and sustain
individuals'
stabilization and
treatment efforts
Provide immediate
crisis stabilization
for individuals
experiencing mental
health and substance
use disorders
Support and sustain
individuals'
family during
recovery efforts
Connect individuals
with shared
experiences to
support and
sustain recovery
Develop a pipeline
for mental health
care providers
Consumers of mental
health and substance
use disorder services
are connected with
supportive services
Connect individuals
with services
to support and
sustain well-being
Number of page
views on
Community
Resources
web portal
95% of all community
partners receive
trauma-informed
and resiliency training
to increase mental
health and substance
use disorder literacy
Increase the number
of individuals
reporting they have
the resources they
need to seek and
sustain treatment
Percent of people
connected to care
within 7-14 days out
of inpatient facility,
facility based crisis or
non-hospital detox
Decrease the
amount of time
individuals in mental
health or substance
use crisis stay
in the Emergency
Department
Percent of youth who
are connected to
crisis management
services
Number of
certified peer
support specialists
with a case load
9-8-8 Suicide
& Crisis Lifeline
calls increase
by 6% annually
Ratio of health care
partners providing
mental health and
substance use
services to
current population
Reduce readmission
rate within 48 hours
of discharge from
inpatient facilities
to 15% or less
Education & Outreach Access to Services
& Treatment
Sustainable Recovery
& Wellbeing
Desired Outcome
Strategic Objective
Desired Outcome
Strategic Objective
Desired Outcome
Measures Measures Measures
Strategic Objective
August 2022
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Basis of Budgeting
Program / Initiative Name Funding Stream N.C. Opioid Settlement List A/B Recurring/One‐Time Year 1 Year 2 Year 3 Year 4 Year 5 Total 5 Year
D.A.R.E.Opioid Funds List B, Item K1 One‐Time 60,000 20,000 ‐ ‐ ‐ 80,000
Outreach & Education ‐ OUD focus Opioid Funds List B, Item G2 Recurring 20,000 20,000 20,000 20,000 20,000 100,000
Public Service Announcement / destigmatization of SUD Opioid Funds List B, Item G2 Recurring 25,000 25,000 25,000 25,000 25,000 125,000
Outreach & Education ‐ mental health focus MH & SUD Fund N/A Recurring 20,000 20,000 20,000 20,000 20,000 100,000
Crisis Intervention Team (CIT) Training MH & SUD Fund N/A Recurring 25,000 25,000 25,000 25,000 25,000 125,000
Public Service Announcement / destigmatization of MH MH & SUD Fund N/A Recurring 25,000 25,000 25,000 25,000 25,000 125,000
Total, Education & Outreach Initiatives 175,000$ 135,000$ 115,000$ 115,000$ 115,000$ 655,000$
Program / Initiative Name Funding Stream N.C. Opioid Settlement List A/B Recurring/One‐Time Year 1 Year 2 Year 3 Year 4 Year 5 Total 5 Year
M‐A‐T for Detention Center (evidence based)Opioid Funds List B, Item A1 Recurring 182,000 182,000 182,000 182,000 182,000 910,000
M‐A‐T for EMS (evidence based)Opioid Funds List B, Item A1 Recurring 520,000 292,000 292,000 292,000 292,000 1,688,000
NHC Naloxone Replacement Opioid Funds List B, Item H1 Recurring 20,000 20,000 20,000 20,000 20,000 100,000
Healing Place Opioid Funds List A, Item 3 Recurring ‐ 1,186,250 1,186,250 1,186,250 1,186,250 4,745,000
Tides, Inc.Opioid Funds List B, Item E1 Recurring ‐ 350,000 350,000 350,000 350,000 1,400,000
MedNorth OUD Outpatient Treatment & Support Opioid Funds List A, Item 2 Recurring ‐ 268,369 272,929 272,929 272,929 1,087,156
Withdrawal Management Services Opioid Funds List B, Item A7 Recurring ‐ 100,000 250,000 500,000 500,000 1,350,000
MedNorth I/DD Services MH & SUD Fund N/A Recurring ‐ 214,660 166,891 166,891 166,891 715,333
Consoles for Clinicians in 911 MH & SUD Fund N/A One‐Time ‐ 84,130 ‐ ‐ ‐ 84,130
Clinicians Embedded w/ 911 MH & SUD Fund N/A Recurring 533,441 537,670 552,325 567,425 586,862 2,777,723
Community Outreach Workers MH & SUD Fund N/A Recurring 200,000 200,000 200,000 200,000 200,000 1,000,000
Employee Assistance Program for First Responders MH & SUD Fund N/A Recurring 135,132 141,504 135,132 135,132 135,132 682,032
Robin Hood Road Renovations MH & SUD Fund N/A One‐Time 3,700,000 ‐ ‐ ‐ ‐ 3,700,000
Total, Access to Services and Treatment 5,290,573$ 3,576,582$ 3,607,527$ 3,872,627$ 3,892,064$ 20,239,373$
Program / Initiative Name Funding Stream N.C. Opioid Settlement List A/B Recurring/One‐Time Year 1 Year 2 Year 3 Year 4 Year 5 Total 5 Year
Coastal Horizon Post Overdose Response Team Opioid Funds List A, Item 8 Recurring ‐ ‐ ‐ 250,000 250,000 500,000
Employment Related Services for People in Treatment & Recovery Opioid Funds List A, Item 5 Recurring 40,000 40,000 40,000 40,000 40,000 200,000
Opioid Use Disorder Treatment & Meds for Uninsured Opioid Funds List B, Item A1 Recurring 125,000 125,000 125,000 125,000 125,000 625,000
Recovery Housing Support Opioid Funds List A, Item 4 Recurring 250,000 250,000 250,000 250,000 250,000 1,250,000
Wraparound Support Services for People Transitioning from Opioid
Treatment Opioid Funds List B, Item B1 Recurring 250,000 250,000 250,000 250,000 250,000 1,250,000
Face the Music/Recovery Unplugged Opioid Funds List A, Item 2 ‐ 160,000 160,000 160,000 160,000 640,000
Scholarships for MH professions ‐ licensed clinicians, social workers,
therapists, counselors MH & SUD Funds N/A Recurring 50,000 50,000 50,000 50,000 50,000 250,000
Psychiatric Fellowship Program MH & SUD Funds N/A Recurring 210,000 210,000 210,000 210,000 210,000 1,050,000
Housing Support for People in Mental Health Treatment & Recovery MH & SUD Funds N/A Recurring 250,000 250,000 250,000 250,000 250,000 1,250,000
Mental Health Outpatient Services for Uninsured MH & SUD Funds N/A Recurring 125,000 125,000 125,000 125,000 125,000 625,000
Total, Sustainable Recovery & Wellbeing 1,300,000$ 1,460,000$ 1,460,000$ 1,710,000$ 1,710,000$ 7,640,000$
Program / Initiative Name Funding Stream N.C. Opioid Settlement List A/B Recurring/One‐Time Year 1 Year 2 Year 3 Year 4 Year 5 Total 5 Year
Salary Opioid Funds List A, Item 1 Recurring ‐ 92,000.00 92,000.00 92,000.00 92,000.00 368,000.00
Cash Reserve (5%)MH & SUD Fund N/A One‐Time 2,500,000 2,500,000
Total, Other 2,500,000$ 92,000$ 92,000$ 92,000$ 92,000$ 2,868,000$
Funding Source FY 23‐24 FY 24‐25 FY 25‐26 FY 26‐27 fy 27‐28 Total, 5 Years
MH & SUD Fund 7,773,573$ 1,882,964$ 1,592,457$ 1,607,557$ 1,626,994$ 14,984,218$
Opioid Funds 1,492,000$ 3,380,619$ 3,515,179$ 4,015,179$ 4,015,179$ 16,418,156$
9,265,573$ 5,263,582$ 5,107,636$ 5,622,736$ 5,642,173$ 31,402,373$
Mental Health & Substance Use Disorder Funding Strategy
Education & Outreach
Other
Sustainable Recovery & Wellbeing
Access to Services and Treatment
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Budget 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 during the FY24 budget process. Departments were asked
to share existing projects and programs that support equity efforts, apply an equity lens to 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 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.
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 free dental service reaches seniors in our community. This service is provided by a collaboration of
the Senior Resource Center and the Health and Human Services Department.
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●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.
●An update to the County’s Comprehensive Plan.
●An expansion of five additional Medicaid Caseworkers.
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Budget Structure
Fund Accounting
The county uses fund accounting to account for its financial resources and to report the results of its operations.
In fund accounting, accounts are organized on the basis of funds, each of which is considered an independent
fiscal entity with a separate set of self-balancing accounts comprised of assets, liabilities, fund balance, revenues
and expenditures. The establishment of separate discrete funds is beneficial in ensuring that public moneys
are only spent for approved and legitimate purposes. The county also has several discrete component units,
including the NHC Airport Authority, NHW Healthcare, Inc. (formerly known as New Hanover Regional Medical
Center), NHC ABC Board and NHC Tourism Development Authority. These units are not addressed in the
budget; however, they are included in the Annual Comprehensive Financial Report (“ACFR”).
Local governments can establish as many funds as required to operate efficiently and account for resources
accurately. However, all funds used must be classified into one of the three classifications of funds,
(governmental, proprietary or fiduciary) as well as one of the specified types of funds allowed under that
particular classification. The chart below lists the allowable fund classifications for governments with the fund
types under each classification.
All funds, except Capital Project Funds and Fiduciary Funds are included and appropriated through the annual
budget ordinance. Capital projects are approved when they are initiated with an adopted project ordinance.
Fiduciary Funds are not budgeted and do not appear in the budget document but are included in the Annual
Comprehensive Financial Report (“ACFR”).
New Hanover County Funds Classifications
GOVERNMENTAL PROPRIETARY FIDUCIARY
New Hanover County Fund Types with Corresponding Funds
General Fund Enterprise Funds Trust and Custodial Funds
Debt Service Fund •Recyling & Solid Waste Fund •Children’s Trust Fund
Special Revenue Funds •EnerGov Fund
•American Rescue Plan Fund •Fireman’s Relief Fund
•Representative Payee Fund •NHRMC Employee Trust Fund
•Special Purpose Fund •NHRMC Qualified Excess Trust Fund
•Stormwater Services Fund •Public Safety Fund
•Emergency Telephone System Fund •Room Occupancy Tax Fund
•Fire Rescue Fund (Non-Appropriated Portion)
•Revolving Loan Fund •Soil & Water Fund
•Room Occupancy Tax Fund •Tax Clearing Fund
(Appropriated Portion)
•Local Law Enforcement
Block Grant Fund
Capital Project Funds
Governmental Funds
Governmental Funds are used to account for the acquisition, use and balances of expendable financial
resources and the related current liabilities (except those accounted for in proprietary funds and fiduciary
funds). Most of the county’s basic services are accounted for in governmental funds.
●General Fund is the principal fund of the county and accounts for the normal recurring activities of the
county, including cultural and recreational, general government, education, human services, and public
safety. It is funded principally by property tax and sales tax. Any transaction that cannot be accounted
for in another fund must be recorded in the General Fund. For budget presentation purposes, the
General Fund is one component of the Modified General Fund, with the other component being the
Debt Service Fund.
●Debt Service Fund is a governmental fund used to account for accumulations of resources that are
restricted, committed, or assigned to expenditures for principal and interest on debt. As noted above,
this fund is presented as part of the Modified General Fund in the Adopted Budget Document.
74 New Hanover County, Adopted Budget 2024-2025
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●Special Revenue Funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for specified purposes (other than major capital projects). The
following activities of the county are established as a Special Revenue Fund:
○American Rescue Plan Funds accounts for the collection and disbursement of Coronavirus State
and Local Recovery funds distributed to counties as part of the American Rescue Plan Act.
○Representative Payee Fund holds funds received under the Social Security Administration’s
Representative Payee Program.
○Special Purpose Fund accounts for the collection and disbursement of funds restricted for
various purposes.
○Stormwater Services Fund is used to meet the county’s growing stormwater management needs
and allow the county to elevate the level of service to expand capital projects, operations and
maintenance funded through a stormwater fee.
○Emergency Telephone System Fund is used to budget and disburse funds assessed by the
state on all voice communication services connections, including landline, wireless and voice-over
internet protocol (VoIP). Funds are disbursed to local governments according to a state formula
to be used for eligible 911 expenditures.
○Fire Rescue District Fund is primarily funded by a special fire tax in the unincorporated areas
of New Hanover County, as well as sales tax proceeds and fees. These funds are budgeted to
provide fire protection throughout the county’s Fire Service District.
○Revolving Loan Fund exists to provide water/sewer service to low-income individuals. The loan
program is handled through the Planning and Land Use Department.
○Room Occupancy Tax Funds (Appropriated Portion) are collected through a special tax on
room occupancy rentals in New Hanover County according to the formula stipulated in the North
Carolina General Statutes. The room occupancy tax is used for beach renourishment and tourism.
Only the first three percent tax is appropriated and, therefore, reported in the budget document.
The remainder of the tax collected is handled as an agency fund and is not appropriated and not
included in the budget document. Details of the room occupancy tax are explained in the Special
Revenue Section of this document.
○Local Law Enforcement Block Grant Fund is used to account for grant awards from the Edward
Byrne Memorial Justice Assistance Grant (JAG) Program. Administered by the U.S. Department
of Justice, the JAG Program provides states and units of local government with critical funding
necessary to support a range of program areas.
●Capital Project Funds account for all resources used for acquisition, construction, or renovation of
major capital facilities of the county. Each defined capital project has a fund established based on an
adopted project ordinance. These funds are not included in the budget ordinance.
Proprietary Funds
Proprietary Funds account for funds for county operations that are managed in a manner similar to private
business. Unlike governmental funds, net income is determined in Proprietary Funds. Proprietary Funds are
classified as either an Internal Service Fund or an Enterprise Fund.
An Internal Service Fund is used to account for goods or services provided by one department or agency to
other departments or agencies of the county, or to other governments, on a cost-reimbursement basis. At this
time, the county does not have any Internal Service Funds.
Enterprise Funds are used to account for operations that are financed and operated in a manner similar to
private business enterprises – where the intent of the governing body is that the costs (expenses including
depreciation) of providing goods and services to the general public on a continuing basis are financed or
recovered primarily through user charges. The county’s only enterprise fund is the Recycling & Solid Waste
Fund.
●Recycling & Solid Waste Fund accounts for the Landfill and the Recycling Program.
New Hanover County, Adopted Budget 2024-2025 75
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Fiduciary Funds
Fiduciary Funds are used to account for assets held by the county in a trustee capacity, or as an agent for
individuals, private organizations, other governmental units and/or other funds. Since, by state statutes, these
funds are not subject to appropriation by the Board of County Commissioners, these funds are not included
in the annual budget ordinance or the budget document. However, these funds are reported in the ACFR.
Fiduciary Funds are classified as either Trust Funds or Custodial Funds.
Trust Funds are funds held by the county in a trustee capacity, which are designated for a particular purpose.
The county currently has no trust funds.
Custodial Funds are used to report fiduciary activities that are not required to be reported in pension (and other
benefit) trust funds, investment funds or private-purpose trust funds. Custodial funds are used to account
for assets the county holds on behalf of others that meet certain criteria. The county maintains the following
custodial funds:
●Children’s Trust Fund holds statutory fees collected by the Register of Deeds to be remitted to the
Department of Health and Human Services.
●EnerGov Fund accounts for fees collected on behalf of other municipalities that are submitted to the
municipalities upon receipt.
●Fireman’s Relief Fund holds collections for the benefit of the Fireman’s Relief fund.
●New Hanover Regional Medical Center (“NHRMC”) Employee Trust Fund is used to report
resources that are required to be held in trust for the members and beneficiaries of the Pension Plan
for the Employees of NHRMC. This Pension Trust fund accounts for the assets available to fund the
benefits of qualified NHRMC retirees and are being held by the county as a result of the sale of the
medical center on February 1, 2021.
●NHRMC Qualified Excess Trust Fund is used to report resources available that are required to be
held in trust for the members and beneficiaries of an executive compensation plan of NHRMC. This
Pension Trust fund accounts for the assets available to fund the benefits of the participants in the
plan and are being held by the county as a result of the sale of the medical center on February 1, 2021.
●Public Safety Fund holds cash collections for the benefit of inmates from their friends and families.
●Room Occupancy Tax Fund (Non-Appropriated Portion) accounts for room occupancy taxes
collected by the county for various municipalities within the county but that are not revenues of the
county.
●Soil and Water Fund holds collections for the benefit of the New Hanover County Soil and Water
Conservation District.
●Tax Clearing Fund which accounts for ad valorem and vehicle property taxes that are billed and
collected by the county for various municipalities within the county but that are not revenues to the
county.
Budgetary Accounting
Budgetary Accounting is unique to governments and other public agencies. The county is required by state
statute to adopt an annual budget that is balanced by each fund, as well as by the unit of government. Budgetary
Accounting requires local governments to enter the adopted budget into the government’s accounting system
to ensure expenditures do not exceed budgeted amounts. In short, the adopted budget is both a plan and a
legal limit on spending.
Annual budgets are adopted as required by North Carolina General Statutes. Budgets are prepared for all
Proprietary Funds and Governmental Funds, except for the American Rescue Plan, which has a defined amount
of funds available for grant and Capital Project Funds. Capital Project Funds are established by the adoption
of a project ordinance, which establishes the budget for the life of the project. The county’s Fiduciary Funds
are not subject to appropriation and are not included in the budget ordinance.
Annual appropriated budgets are adopted at the function level within the General Fund and at the fund level for
all other funds. The budget constitutes the legal authority for expenditures at that level. Annual appropriations
included in the budget ordinance lapse at the end of the fiscal year, whereas appropriations under project
ordinance continue for the life of the project.
76 New Hanover County, Adopted Budget 2024-2025
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For budget presentation purposes, the General Fund and Debt Service Fund may be reported jointly as the
Modified General Fund in this Adopted Budget document. Therefore, any references to the Modified General
Fund is inclusive of these two funds.
“Basis Of Accounting”
“Basis of Accounting” refers to criteria used for determining when revenues and expenditures are recognized
in the accounts and reported in the financial statements. It relates to the timing of the measurements made
regardless of the measurement focus applied. The “Basis of Accounting” as applied to budgeting has to do
with which year the expenditures or revenues are appropriated.
There are three “Basis of Accounting” methods:
●Cash basis: revenue and expense recorded when cash is received or spent.
●Accrual basis: revenue recorded when earned; expense recorded when incurred.
●Modified accrual basis: revenue recorded when measurable and available; expenditures are
recorded when the liability is incurred. Exceptions to this general rule include principal and interest
on general long-term debt, which are recognized when due.
For purposes of financial reporting in the ACFR, the county presents its financial statements in accordance with
generally accepted accounting principles (GAAP), which requires that the county use the modified accrual
basis of accounting for all Governmental Funds, and the accrual basis of accounting for Proprietary
Funds and Fiduciary Funds.
For budgetary purposes, the county uses the modified accrual basis of accounting for all Governmental
Funds and the accrual basis of accounting for Proprietary Funds. As noted previously, Fiduciary Funds are
not budgeted.
The table below shows the county’s “Basis of Accounting” for budgeting and financial perspectives for each Fund Class, as described above.
Fund Classification Financial Basis of Accounting Budgetary Basis of Accounting
Governmental Funds Modified Accrual Modified Accrual
Proprietary Funds Accrual Accrual
Fiduciary Funds Accrual Not Applicable
New Hanover County, Adopted Budget 2024-2025 77
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A summary of the key reporting differences between information provided in the Adopted Budget Document
and the ACFR are as follows:
Reporting Differences between Budget Document and Annual
Comprehensive Financial Report
Ordinance/
Budget Document ACFR
Governmental Type Fund:Included in Both Included
General Included in Both Included
Debt Service Fund Included in Both Included
Special Revenue Funds:
American Rescue Plan No/Yes Included
Representative Payee Included in Both Included
Special Purpose Included in Both Included
Stormwater Services Included in Both Included
Emergency Telephone System Included in Both Included
Fire Rescue District Included in Both Included
Revolving Loan Included in Both Included
Room Occupancy Tax Included in Both Included
Local Law Enforcement Block Grant Included in Both Included
Capital Projects Funds No/Yes Included
Proprietary Type Fund:
Recycling & Solid Waste Included in Both Included
Trust & Custodial Type Fund:
Children’s Trust Fund No/No Included
EnerGov Fund No/No Included
Fireman’s Relief Fund No/No Included
NHRMC Employee Trust Fund No/No Included
NHRCenter Qualified Excess Trust Fund No/No Included
Public Safety Fund No/No Included
Room Occupancy Tax Agency Fund No/No Included
Soil & Water Fund No/No Included
Tax Clearing Fund No/No Included
BLENDED COMPONENT UNITS AND HOW/IF ADDRESSED IN BUDGET AND ACFR:
New Hanover County Parks Foundation No/No Included
Airlie Gardens No/No Included
DISCREETLY PRESENTED COMPONENT UNITS AND HOW/IF ADDRESSED IN BUDGET AND ACFR:
New Hanover County Airport Authority No/No Included
NHW Healthcare, Inc.No/No Included
New Hanover County ABC Board No/No Included
New Hanover County Tourism Development Authority No/No Included
78 New Hanover County, Adopted Budget 2024-2025
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Reporting Differences between Budget Document and Annual
Comprehensive Financial Report
Annual Adopted
Budget Document ACFR
FINANCIAL DATA PRESENTED IN RESPECTIVE REPORTS:
Change in Net Assets from FY23-FY24 based on actual No Yes
Change in Fund Balance based on FY25 Adopted Budget/FY24
Estimated/FY23 Actual Yes No
Depreciation Expense Used in reporting No Yes
Financial Data Provided in the following formats:
Countywide Yes Yes
By Fund Type Yes Yes
By Fund Yes Yes
By Major and Minor Funds Yes Yes
By Function within Fund (if applicable)Yes No
By Department within Function Yes No
TIME PERIOD FORMAT USED FOR INFORMATION:
FY24 Actual (only)No Yes
FY24 Original Budget/FY24 Final Revised Budget/FY24 Actual/
FY24 Variance No Yes
FY23 Actual/FY24 Adopted/FY24 Adopted Yes No
FY23 Actual/FY24 Revised/ FY25 Adopted Yes No
CAPITAL PROJECTS:
Narrative of Project Yes No
Financial Data by Project in Summation Yes Yes
Status of Project Yes No
New Hanover County, Adopted Budget 2024-2025 79
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Funds Appropriated Annually/Budget Functions
FUNDS APPROPRIATED
ANNUALLY & INCLUDED IN
BUDGET ORDINANCE
FUND
TYPE
BUDGET FUNCTIONS
Note: Lists funds as Major or
Minor. Departments within
General Fund are listed. The
corresponding applicable
function is designated for each
entry where applicable.
General
Government
Human
Services
Public
Safety Education
Cultural &
Recreational
Economic
& Physical
Development
Transfers,
Debt &
Other
Major Funds
General Fund GF FALSE FALSE FALSE FALSE FALSE FALSE FALSE
911 Communications FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Administration - County Manager ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Board of Elections ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Building Safety-Permitting ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Building Safety-Inspections FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Communications and Outreach ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Community Justice Services FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Courts FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Diversity and Equity ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Emergency Management FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Engineering ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Facilities Management ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Finance ࠍ FALSE FALSE FALSE FALSE FALSE ࠍ
Governing Body - County
Commissioners ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Health FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Health and Human Services FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Human Resources ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Information Technology ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Juvenile Services FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Legal - Risk Management ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Library FALSE FALSE FALSE FALSE ࠍ FALSE FALSE
Museum FALSE FALSE FALSE FALSE ࠍ FALSE FALSE
NCSU Extension Service FALSE FALSE FALSE FALSE ࠍ FALSE FALSE
Parks and Gardens FALSE FALSE FALSE FALSE ࠍ FALSE FALSE
Planning & Land Use ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Port City United FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Public Schools FALSE FALSE FALSE ࠍ FALSE FALSE ^
Register of Deeds ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Senior Resource Center FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Sheriff’s Office FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Social Services FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Soil and Water Conservation ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Strategy ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Tax ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Trillium Health Resources/Other
Recovery Service FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Veteran Services FALSE ࠍ FALSE FALSE FALSE FALSE FALSE
Debt Service Fund DSF FALSE FALSE FALSE FALSE FALSE FALSE ࠍ
Non-Major Funds
Emergency Telephone Fund SRF FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Recycling & Solid Waste Fund EF FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Revolving Loan Fund SRF ࠍ FALSE FALSE FALSE FALSE FALSE FALSE
Room Occupancy Tax Fund SRF FALSE FALSE FALSE FALSE FALSE ࠍ FALSE
Special Fire Rescue District Fund SRF FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
Stormwater Fund SRF FALSE FALSE ࠍ FALSE FALSE FALSE FALSE
GF - General Fund, DSF - Debt Service Fund, EF - Enterprise Fund, SRF - Special Revenue Fund, ^ - Part of GF/Funded in DSF
Government-Wide
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82 New Hanover County, Adopted Budget 2024-2025
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Parks &
Gardens
NC Cooperative
Ext. & Arboretum
Cape Fear
Museum
Public Library
NEW HANOVER COUNTY ORGANIZATIONAL CHART
Citizens
Legal
Attorney
Administration
Manager
Governing Body
Clerk
County
Commissioners Register of DeedsSheriff
Chief Facilities
Officer
Chief Information
Officer
Budget
Intergovernmental
Affairs
Internal Auditor
Health & Human
Services Agency
Fire Rescue
Emergency
Management
911
Communications
Planning &
Land Use
Assistant
County Manager
Assistant
County Manager
Soil & Water
Conserv. District
Board of
Elections
Risk
Management
Assistant
County Manager
Social Services
Public Health
Veteran
Services
Recovery
Services
Courts &
Juvenile Services
Community
Justice Services
Senior Resource
Center
(Note: County also provides funding to CFCC & Public Schools (not shown) with no consulting role.)
Effective July 1, 2024
General Governance
Public Safety
Human Services
Cultural & Recreational
Building Safety
Inspections
Engineering
Stormwater
Chief Finance
Officer
Chief Human
Resources Officer
ChiefCommunicationsOfficer
Chief Diversity &
Equity Officer
Chief Strategy
Officer
Recycling &
Solid Waste
Tax
Building Safety
Permitting
New Hanover County, Adopted Budget 2024-2025 83
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Position Summary by Function
Adopted
FY20-21
Adopted
FY21-22
Adopted
FY22-23
Adopted
FY23-24
Adopted
FY24-25
General Fund:
General Government 284 295 326 333 332
Human Services 536 549 588 602 619
Public Safety 711 733 746 746 760
Cultural & Recreational 135 136 138 138 143
Total General Fund 1,666 1,713 1,798 1,819 1,854
Fire Rescue 127 128 132 132 132
Stormwater Services 13 13 14 15 15
Recycling & Solid Waste 37 38 38 41 43
Totals 1,843 1,892 1,982 2,007 2,044
Adopted Position Changes
General Government:
●One position transferred to Cultural & Recreational (Cape Fear Museum), mid-year
●One position transferred to County Manager from Information Technology (Sustainability Manager)
Human Services:
●Five new positions in Social Services (Medicaid Expansion Caseworkers)
●24 positions transferred from ARPA to Health (Mental Health Therapy (19), Homeless Initiative (5))
●One position transferred from ARPA to the Senior Resource Center (Congregate Meals)
●13 positions unfunded in Port City United-Connect (Call Center Supervisor (1), Coordinator (1), and
Specialist (11))
Public Safety:
●Four positions transferred from ARPA for Community Justice Services (Too Good For Violence)
●10 positions transferred from ARPA for the Sheriff’s Office (Elements)
Cultural & Recreational:
●One new position in NCSU Extension Services funded by Friends of the Arboretum (Business
Coordinator)
●Three new positions in Parks & Gardens (two South Districts Grounds Keepers and one Trails and
Easement Coordinator)
●One position was transferred from General Government (Non-Departmental), mid-year
Recycling & Solid Waste:
●Two new positions (Fiscal Support Technician and Environmental Technician).
84 New Hanover County, Adopted Budget 2024-2025
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Position Summary by Department
FY22-23 Adopted FY23-24 Adopted FY24-25 Adopted
Difference
FY23-24 & FY24-25
Positions FTE Positions FTE Positions FTE Positions FTE
General Fund:
911 Communications 79 78.80 76 76.00 76 76.00 --
Administration - County Manager 7 7.00 9 9.00 10 10.00 1 1.00
Board of Elections 8 8.00 8 8.00 8 8.00 --
Building Safety -- -- -- --
Building Safety - Inspections 35 35.00 35 35.00 35 35.00 --
Building Safety - Permitting 12 12.00 12 12.00 12 12.00 --
Communications & Outreach 7 7.00 8 8.00 8 8.00 --
Community Justice Services 39 39.00 39 39.00 43 43.00 4 4.00
Diversity & Equity 4 4.00 4 4.00 4 4.00 --
Emergency Management 8 8.00 9 8.50 9 8.50 --
Engineering 8 8.00 8 8.00 8 8.00 --
Finance 26 26.00 26 26.00 26 26.00 --
Governing Body 7 7.00 7 7.00 7 7.00 --
Health 174 170.40 177 173.40 201 197.40 24 24.00
Health & Human Services Administration 52 52.00 54 54.00 54 54.00 --
Human Resources 14 14.00 14 14.00 14 14.00 --
Information Technology 37 37.00 42 42.00 41 41.00 (1)(1.00)
Legal - Risk Management 10 10.00 10 10.00 10 10.00 --
Library 51 48.90 51 48.90 51 48.90 --
Museum 16 16.00 16 16.00 17 17.00 1 1.00
NCSU Extension Service 3 2.875 3 2.875 4 3.555 1 0.68
Non-Departmental 5 5.00 6 6.00 5 5.00 (1)(1.00)
Parks & Gardens 68 68.00 68 68.00 71 71.00 3 3.00
Planning & Land Use 20 20.00 20 20.00 20 20.00 --
Port City United 13 13.00 13 13.00 -- (13)(13.00)
Facilities Management 81 81.00 82 82.00 82 82.00 --
Recovery & Resilence -- -- -- --
Register of Deeds 20 20.00 20 20.00 20 20.00 --
Senior Resource Center 27 25.500 31 29.25 32 30.25 1 1.00
Sheriff’s Office 589 589.00 591 591.00 601 601.00 10 10.00
Social Services 319 319.00 320 320.00 325 325.00 5 5.00
Soil & Water 3 3.00 3 3.00 3 3.00 --
Strategy 5 5.00 5 5.00 5 5.00 --
Tax 48 48.00 48 48.00 48 48.00 --
Veteran Services 3 3.00 4 4.00 4 4.00 --
General Fund 1,798 1,790.48 1,819 1,810.93 1,854 1,845.61 35 34.68
Recycling & Solid Waste Fund:38 37.63 41 40.63 43 41.63 2 1.00
Fire Services Fund 132 132.00 132 132.00 132 132.00 --
Stormwater Services Fund 14 14.00 15 15.00 15 15.00 --
Totals 1,982 1,974.11 2,007 1,998.56 2,044 2,034.24 37 35.68
ARPA funded positions are not included in the table above
New Hanover County, Adopted Budget 2024-2025 85
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Summary of Expenditures and Revenues - All Funds
FY24-25 Adopted
Total Revenues1
FY24-25 Less
Appropriations
from Other
Funds
FY24-25 Adopted
Net Revenue
FY24-25
Adopted Total
Expenditures1
FY24-25 Less
Appropriations
to Other Funds
FY24-25 Adopted
Net
Expenditures
General Fund $ 389,496,999 $ 1,086,314 $ 388,410,685 $ 390,153,976 $ -$ 390,153,976
Revenue Stabilization Fund 6,125,663 - 6,125,663 14,680 - 14,680
Mental and Behavioral Health Fund 10,484,254 - 10,484,254 5,005 - 5,005
Law Enforcement Officer Pension - - - 815,384 - 815,384
Reappraisal Reserve - - - 170,000 - 170,000
Automation Enhancement &
Preservation 122,000 - 122,000 122,000 - 122,000
Debt Service 42,386,786 2,212,936 40,173,850 57,334,657 - 57,334,657
Modified General Fund $ 448,615,702 $ 3,299,250 $ 445,316,452 $ 448,615,702 $ -$ 448,615,702
Capital Improvement Projects $ 15,139,936 $ 820,000 $ 14,319,936 $ 15,139,936 $ 2,212,936 $ 12,927,000
Special Fire Rescue District 24,559,130 - 24,559,130 24,559,130 - 24,559,130
Fire Rescue - Capital Projects 800,000 - 800,000 800,000 - 800,000
Room Occupancy Tax First 3% 20,234,392 - 20,234,392 20,234,392 820,000 19,414,392
Emergency Telephone System 1,627,699 - 1,627,699 1,627,699 - 1,627,699
Stormwater Services 4,729,934 - 4,729,934 4,729,934 168,000 4,561,934
Opiod Settlement 3,380,619 - 3,380,619 3,380,619 - 3,380,619
Special Purpose 341,008 - 341,008 341,008 - 341,008
Representative Payee 220,000 - 220,000 220,000 - 220,000
Revolving Loan - - - - - -
Recycling & Solid Waste Operating 23,352,859 - 23,352,859 18,393,990 667,696 17,726,294
Recycling & Solid Waste Capital
Reserve 250,000 - 250,000 - - -
Recycling & Solid Waste Post Closure - - - 1,158,869 - 1,158,869
Recycling & Solid Waste Capital
Projects - - - 4,050,000 - 4,050,000
Total Recycling & Solid Waste Fund $ 23,602,859 $ -$ 23,602,859 $ 23,602,859 $ 667,696 $ 22,935,163
Total All Funds $ 543,251,279 $ 4,119,250 $ 539,132,029 $ 543,251,279 $ 3,868,632 $ 539,382,647
Note: Funds that comprise the Modified General Fund and the Recycling & Solid Waste Fund are shown net of intrafund transfers.
86 New Hanover County, Adopted Budget 2024-2025
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FY24-25 Summary of Revenues by Character - All Funds
FY24-25 Summary of Expenditures by Function - All Funds
Ad Valorem Taxes: 46%
Appropriated Fund Balance: 3%
Charges For Services: 7%
Debt Issued: 4%
Intergovernmental: 10%
Misc Revenue: 0%
Other Taxes: 1%
Room Occupancy Taxes: 2%
Interest On Invstmts: 3%
Sales Taxes: 23%
Special Assessments: 0%
Trans From Other Fds: 1%
Capital Projects: 4%
Cultural & Recreational: 3%
Debt Service: 11%
Economic & Physical Development: 4%Education: 21%
Enterprises: 4%
General Government: 14%
Human Services: 15%
Public Safety: 25%
New Hanover County, Adopted Budget 2024-2025 87
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Property Tax Rate
57.4057.4057.40
62.3062.3062.30
57.0057.0057.00 55.5055.5055.50 55.5055.5055.50 55.5055.5055.50
47.5047.5047.50 45.5045.5045.50 45.0045.0045.00 45.0045.0045.00
General Fund Tax Rate
FY15-16
Actual
FY16-17
Actual
FY17-18
Actual
FY18-19
Actual
FY19-20
Actual
FY20-21
Actual
FY21-22
Actual
FY22-23
Actual
FY23-24
Actual
FY24-25
Actual
0.0
10.0
20.0
30.0
40.0
50.0
60.0
70.0
Explanation of Sources of Revenue
and Underlying Assumptions
Modified General Fund Revenues
Ad Valorem Tax
Ad valorem tax (property tax) is New Hanover County’s largest revenue source, comprising 52 percent of
revenues in the Modified General Fund. Ad valorem tax is a tax on real and personal property based on the
value of the property as a marketable item. Real property includes land, buildings and items permanently
affixed to land or buildings. Personal property includes vehicles, boats, aircraft and business personal property.
Appraisals determine the values of real property. By North Carolina state statute, the county must carry out a
revaluation of property a minimum of once every eight years. The most recent revaluation took effect January
1, 2022. The North Carolina Department of Revenue assesses the values of public service companies every year.
Outside of revaluation years, new construction, additions to existing structures and splits of parcels drive
growth in the tax base. With the revaluation, $12 billion was added to the total tax base, bringing it to $48
billion. The growth rate since the last revaluation has been an average of 2.25 percent annually.
The values of the personal property and vehicles portion of the tax base are determined using pricing guides
and vehicle valuation guidelines based on characteristics such as size, make, model and year.
Each year, the Board of County Commissioners establishes a tax rate. This rate, multiplied by the assessed
value of all eligible property in the county, adjusted by the estimated collection rate, equals the amount of
budgeted current ad valorem taxes.
The FY24-25 tax rate is 45.0 cents per $100 valuation, which reflects no change from FY23-24.
Funds generated by 2.10 cents of the 45.0 cents tax rate are budgeted in a Debt Service Fund to fund the
debt service on the 2006 Parks bonds, 2008 Cape Fear Community College bonds, and the 2014 New Hanover
County Schools bonds.
The county’s property tax collection rate continues to be one of the highest in the state and consistently exceeds
98 percent of the levy billed, with an estimated collection rate of 99.60 percent for FY24-25. In FY24-25, every
one cent of the Modified General Fund property tax rate generates approximately $5.14 million in revenue.
Ad valorem taxes on real estate and other personal property, excluding motor vehicles, become legally due on
September 1 and, if not paid by January 5, interest is applied. The interest rate is two percent for the month
of January and 0.75 percent per month for February through December, totaling an annual interest rate of
10.25 percent.
88 New Hanover County, Adopted Budget 2024-2025
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Sales Taxes
The county’s second largest source of revenue is sales tax. All North Carolina counties are authorized to levy
four sales taxes: A county one-cent (Article 39), two local option one-half cent sales taxes (Articles 40 and
42), and one local option one quarter cent sales tax (Article 46). New Hanover County currently levies all four
authorized sales taxes.
The State of North Carolina collects sales tax on retail sales, certain services, leases of tangible personal
property, and on the rental of hotel and motel rooms. The state distributes the proceeds to the county, either
on a per capita or point-of-sale basis as stipulated by the statutes. The process of collecting and allocating
sales tax creates a significant lag in the receipt of sales tax revenues. July “sales” are “collected” by the state
in August and are processed and “allocated” in September, with a local government distribution made on or
before October 15. The October payment is the first month’s sales tax distribution credited to the July-June
fiscal year. Therefore, local government sales tax distributions in any given month reflect the actual sales made
three months prior.
On October 1, 2009, Article 42 changed to a point-of-sale basis from a per capita basis. Since New Hanover
County is a retail center, this increased the receipts from Article 42 in New Hanover County. By statute, 60
percent of Article 42 proceeds must fund school district capital outlay or debt service on school district
construction projects.
The FY24-25 budget is $116 million for the Modified General Fund, which represents no change over the
FY23-24 estimated actual receipts.
The Board of Commissioners has elected to distribute Article 39, 40 and 42 sales taxes between New Hanover
County, the City of Wilmington, and the municipalities of Carolina Beach, Kure Beach and Wrightsville Beach
using the ad valorem method. New Hanover County is not required (or authorized) to share Article 46 sales tax
and, therefore, retains all proceeds. Currently, the total combined state and local sales tax rate is 7.0 percent.
Sales Taxes Revenue
61,508,59861,508,59861,508,598 65,128,61765,128,61765,128,617 69,327,88869,327,88869,327,888
76,555,94276,555,94276,555,942 76,829,86676,829,86676,829,866 79,918,17279,918,17279,918,172
102,003,373102,003,373102,003,373
113,301,988113,301,988113,301,988 116,200,000116,200,000116,200,000 116,245,087116,245,087116,245,087
General Fund
Actual
FY15-16
Actual
FY16-17
Actual
FY17-18
Actual
FY18-19
Actual
FY19-20
Actual
FY20-21
Actual
FY21-22
Actual
FY22-23
Estimated
FY23-24
Adopted
FY24-25
0
25,000,000
50,000,000
75,000,000
100,000,000
125,000,000
New Hanover County, Adopted Budget 2024-2025 89
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Other Taxes
Cable TV Franchise Tax – The state collects a tax on video programming services (telecommunications services,
video programming and direct-to-home satellite). The county receives quarterly distributions and supplemental
PEG (Public, Education or Government) channel funding. The FY24-25 adopted budget is $600,000, a slight
decrease from the FY23-24 budgeted amount.
Real Property Transfer Tax – State statutes provide for counties to collect an excise tax on each deed or other
instrument by which real property is conveyed. The tax levied by the State of North Carolina is $2.00 per $1,000
property valuation. New Hanover County retains one-half of the collections as revenue to support county
services and remits the remainder to the state. The county retains two percent of the state’s disbursement
amount as a processing fee. At the time of the property transfer, the Register of Deeds collects the tax and
affixes a stamp to the instrument, showing the amount of tax paid. Higher interest rates for mortgages can
negatively affect this source of revenue. The FY24-25 budget is approximately 13.4% less than the prior year
budget based on FY24 estimated receipts.
Real Property Transfer Tax
$2
,
2
5
2
,
2
1
2
$2
,
2
5
2
,
2
1
2
$2
,
4
1
7
,
6
3
3
$2
,
4
1
7
,
6
3
3
$2
,
6
3
4
,
0
8
6
$2
,
6
3
4
,
0
8
6
$2
,
6
1
4
,
2
0
4
$2
,
6
1
4
,
2
0
4
$3
,
0
5
6
,
6
0
2
$3
,
0
5
6
,
6
0
2
$4
,
5
2
7
,
9
2
6
$4
,
5
2
7
,
9
2
6
$5
,
4
0
6
,
9
7
1
$5
,
4
0
6
,
9
7
1
$3
,
7
7
5
,
7
0
1
$3
,
7
7
5
,
7
0
1
$3
,
4
3
7
,
4
1
1
$3
,
4
3
7
,
4
1
1
$3
,
7
5
0
,
0
0
0
$3
,
7
5
0
,
0
0
0
FY15-16
Actual
FY16-17
Actual
FY17-18
Actual
FY18-19
Actual
FY19-20
Actual
FY20-21
Actual
FY21-22
Actual
FY22-23
Actual
FY23-24
Estimated
Actual
FY24-25
Adopted
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
90 New Hanover County, Adopted Budget 2024-2025
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Intergovernmental Revenues
Several departments offset a portion of operating expenditures with grants and transfers from federal and state
governments. Agencies are also reimbursed for certain services they provide the New Hanover County public school
system. These revenue sources are highly dependent on legislative actions of the state and federal government, as
well as the administrators of various programs.
●Alcoholic Beverage Control (ABC) – ABC revenues consist of the following ABC charges: (1) five cents
per bottle, (2) 3.5 percent add-on, (3) additional five cents per bottle, and (4) mixed beverage (liquor by
the drink). The county also receives distribution of ABC net profits. Trillium Health Resources receives
the first five cents, from the county, and must spend it for alcohol abuse treatment or research. Based
on receipts to date and economic conditions, expectations are for an increase in total ABC revenues
of about 7.0 percent over the FY23-24 Adopted Budget.
●Jail Fees – The U.S. Marshals Service reimburses counties for locally housing inmates at $60 per day,
and the Federal Bureau of Prisons reimburses counties for locally housing inmates at $80 per day.
The State of North Carolina no longer reimburses counties for inmates that receive a sentence of 90
days or less. Counties receive reimbursement for inmates housed for 91-180 days at $40 per day, plus
transportation costs and medical expenses, through a program administered by the North Carolina
Sheriffs’ Association. Due to limited facility availability and based on actual receipts, this revenue is
expected to decrease about 8.6% from FY23-24.
●Court Fees – The State of North Carolina pays the county a facilities fee, which must be used to provide
and maintain the physical facilities of the court. The fee is part of the costs paid in each civil and
criminal action rendered in a courtroom facility provided by the county. It is estimated that FY24-25
fees will be about the same as FY23-24. Fees vary depending on the number and type of court cases.
●Reimbursements for Debt – New Hanover County receives reimbursement for principal and interest
payments paid by the county for debt issued on behalf of various entities, including the NHC Airport
Authority, City of Wilmington (for Parks bonds), and Cape Fear Public Utility Authority (CFPUA).
Estimates for total debt repayment by these entities is $4.6 million for FY24-25.
Charges for Services
New Hanover County maintains a schedule of fees that direct users of select county services are charged. Typically,
these fees finance, in part, the county functions that collect them. Revenue from permits and inspections make up
the largest revenue source in the Modified General Fund.
●Building Safety – Revenue related to building inspections is projected to decrease 2.4 percent over
FY23-24 Adopted Budget. This projected decrease is based on local building trends.
●Register of Deeds Fees and Charges – The Register of Deeds collects fees to record deeds, marriage
licenses and other instruments. The FY24-25 budget estimates a 20 percent decrease over the FY23-24
adopted budget based on expectations from prior year trends.
●Tax Collection Fees – The county charges tax collection fees to bill and collect taxes for the
municipalities and Fire Rescue District. On July 1, 2013, these charges were reduced from 1.75 percent
to .75 percent for all collections up to 95 percent collected. For collections above 95 percent, the county
earns a one percent bonus. It should be noted, however, that the North Carolina Department of
Motor Vehicles bills and collects property taxes on motor vehicles as part of the “Tag & Tax Together”
program. Estimates for FY24-25 tax collection fee revenues reflect a 15% increase over the FY23-24
adopted budget, based on prior years’ actual receipts.
Interest on Investments
To maximize the return between the times the county collects and uses funds, the county invests in legally allowed
investment vehicles. The adopted budget for FY24-25 is increased over prior years to reflect higher market interest
rates on investments.
New Hanover County, Adopted Budget 2024-2025 91
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Appropriated Fund Balance
In accordance with the Local Government Fiscal Control Act, the county may use some unexpended funds from
previous years to balance the budget. This is similar to an individual using their savings account. The FY24-25 budget
appropriates $12,287,444 in fund balance for the Modified General Fund. This includes $9,409,453 of mental health
and substance use funds; $2,837,991 of debt service funds; and $40,000 for the Automation, Enhancement, and
Preservation Fund.
Non-General Fund Revenues
Room Occupancy Tax Fund
Room Occupancy Tax (ROT) funds are collected through a special tax on room occupancy rental in New Hanover
County. According to the formula stipulated by the North Carolina General Statutes, three percent of the Room
Occupancy Tax is for beach re-nourishment (60 percent) and countywide tourism (40 percent). The county
only appropriates this first three percent of this tax and, therefore, only reports it in the budget document.
Within the boundaries of the Wilmington Convention Center District (WCCD), a six percent Room Occupancy
Tax is levied and designated currently to the convention center account. Currently, 100 percent of the Room
Occupancy Tax collected within the WCCD supports the Wilmington Convention Center. The Wilmington
Convention Center District is the area between Isabel S. Holmes Bridge to the Cape Fear Memorial Bridge
with Fourth Street on one side and the Cape Fear River on the other side.
The Room Occupancy Tax legislation provides for an additional three percent levy for Carolina, Kure, and
Wrightsville beaches. Promotion of these communities (50 percent) and expenditures related to tourism
activities (50 percent) equally share this designated revenue. The additional three percent that is collected
by the unincorporated areas in the county after July 1, 2014, is dedicated two-thirds to promotion of the
unincorporated area and one-third to tourism activities in the unincorporated area. Because of the agency
fund classification for the second three percent of the Room Occupancy Tax revenue, these revenues are not
reported in the budget document.
Each fiscal year, New Hanover County budgets the first three percent of this tax revenue for appropriate
projects. After a strong performance in room occupancy rental tax in FY23-24, estimates for FY24-25 are an
increase from FY23-24 adopted budget to reflect actual revenue realized in FY23-24.
Fire Rescue District
New Hanover County has a Fire Rescue Tax District to provide fire services to the unincorporated areas of the
county. An ad valorem tax on real and personal property located in the unincorporated area funds operating
and capital expenses for the district. The FY24-25 special fire district tax rate is 7.25 cents per $100 valuation,
which is the same as FY23-24. With a 99.60 percent collection rate and an estimated tax base of $20.0 billion,
every one cent of the special fire district tax rate generates approximately $2.0 million revenue.
In addition to the ad valorem revenues, the Fire Rescue District also receives a proportional share of the Article
39, 40 and 42 sales taxes based on the value of the ad valorem levy. The sales tax estimate for FY24-25 projects
$5.8 million in total sales tax revenue for the Fire Rescue District. This is an increase of 8.4 percent over the
FY23-24 estimated actual receipts. The FY24-25 budget also appropriates $1,266,351 of fund balance and loan
proceeds of $2,958,758 for the replacement of a fire engine and other capital equipment.
Recycling and Solid Waste Fund
Solid waste services are budgeted in the Recycling and Solid Waste Fund, a separate enterprise fund. The
revenues that support solid waste operations come from tipping fees, sales from recycling and scrap revenues,
the state (tire rebate and white goods programs) and miscellaneous revenue sources. The Environmental
Management Fund has a tipping fee of $52 per ton for FY24-25, no change from FY23-24. Based on the current
solid waste collection and disposal policy, an expected collection of approximately 401,000 tons generates
estimated tipping fee revenues of $18.4 million for FY24-25. The FY24-25 budget also appropriates fund balance
to pay for one-time capital purchases of $1.1 million in the Environmental Management Fund.
92 New Hanover County, Adopted Budget 2024-2025
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Stormwater Services Fund
The Stormwater Services Fund is a special revenue fund established to account for funds received from the
county-imposed stormwater fee. These revenues are used to support improving and maintaining non-permitted
stormwater systems across the unincorporated areas of New Hanover County. The FY24-25 stormwater fee is
$6.14 per ERU (equivalent residential unit) per month, generating $4,629,934. This is an 8.7 percent increase
over the prior year fee amount of $5.65 per ERU (equivalent residential unit) per month.
Emergency Telephone System Fund
The Emergency Telephone System Fund is a special revenue fund established to account for funds received
from the N.C. 911 Board. These revenues are used to support eligible operating expenses and improvements
to the county’s 911 Public Safety Communications Center. The FY24-25 annual distribution from the N.C. 911
Board is anticipated to be $1,027,699, which is more than the FY23-24 distribution of $550,853, mainly due to
an expected request to fund replacement dispatch consoles.
Local Law Enforcement Block Grant Fund
The Local Law Enforcement Block Grant Fund was established to account for grant awards from the federal
Edward Byrne Memorial Justice Assistance Grant (JAG) program. These funds are budgeted during the year as
grants are awarded due to funding variability from year-to-year.
Summary of Changes In Fund Balance
Fund
Fund Balance as
of June 30, 2023
Estimated
Fund Balance
June 30, 2024
Estimated
Change In
Fund Balance
FY23 to FY24
Estimated
% Change in
Fund Balance
FY23 to FY24
Adopted FY25
Expenditures
Appropriated
Fund Balance
for FY25
Anticipated
Fund Balance
June 30, 2025
General Fund 480,007,349 475,127,839 (4,879,510)-1.00%391,281,045 9,449,453 465,678,386
Debt Service Fund 10,141,610 8,618,705 (1,522,905)-15.00% 57,334,657 2,837,991 5,780,714
Special Fire Rescue Fund 3,789,186 2,356,182 (1,433,004)-38.00% 24,559,130 1,266,351 1,089,831
Stormwater Services Fund 1,216,562 1,662,636 446,074 37.00% 4,729,934 -1,662,636
ROT Fund 58,608,186 69,383,816 10,775,630 18.00% 20,234,392 1,342,292 68,041,524
Emergency Telephone System
Fund 1,111,107 1,321,851 210,744 19.00% 1,627,699 600,000 721,851
Revolving Loan Fund 111,351 116,197 4,846 4.00%--116,197
Local Law Enforcement Block
Grant 17,416 18,103 687 4.00%--18,103
Environmental Management
Fund 9,309,157 8,412,535 (896,622)-10.00%23,602,859 1,123,556 7,288,979
The General Fund fund balance decreased by an estimated $4,879,510, or approximately one percent.
The Debt Service Fund decreased fund balance by about $1,522,905 of its fund balance during FY23-24. A
decrease of actual sales tax over expected sales tax revenue was the driver of the decrease .
The Special Fire District fund decreased fund balance by an estimated $1,433,004 during FY23-24.
The ROT fund balance increased by approximately $10.8 million due to expenditures for the Coastal Storm
Damage Reduction (CSDR) projects being less than anticipated for the year in addition to an over collection
of intergovernmental revenues.
The Emergency Telephone System Fund increased fund balance by approximately $210,744 during FY23-24.
The increase is mainly due to operational costs related to phone service being reduced with the implementation
of a new phone infrastructure.
The Recycling and Solid Waste Fund decreased fund balance by an estimated $896,622 in FY23-24.
New Hanover County, Adopted Budget 2024-2025 93
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FY2025-2030 Fund Forecasts
Presented on the following pages is a five-year forecast of major revenues and expenditures for all major funds.
The consolidated forecast includes the major governmental funds (General Fund and Debt Service Fund), as
well as the Automation Enhancement, LEO Pension, Revenue Stabilization, Mental and Behavioral Health and
Reappraisal funds. Transfers between these funds have been excluded. Following the forecast is a scenario
and gap analysis showing the difference between revenues and expenditures for the consolidated forecast. A
separate forecast has been prepared for the Recycling & Solid Waste Fund, which is an enterprise fund.
Assumptions made in the forecasts are detailed below, as well as strategies the county plans to use to bring
revenues equal to expenditures in future years.
Assumptions
Revenues
Low Growth Scenario Most Likely Scenario High Growth Scenario
Tax Rate No Change No Change No Change
Ad Valorem Taxes 0.50% each year 2.25% each year 3.00% each year
Sales Taxes 2.50% each year 4.00% each year 7.00% each year
Other Taxes No Growth No Growth No Growth
Intergovernmental Revenues No Growth No Growth No Growth
Charges for Services 1.00% each year 1.00% each year 1.00% each year
Miscellaneous Revenue No Growth No Growth No Growth
Other Financing Sources No Growth No Growth No Growth
Tipping Fee $52/ton $52/ton $52/ton
Tonnage 3.00% each year 3.00% each year 3.00% each year
Expenditures
●Salaries, Benefits, and Operating grow two percent each year
●Capital Outlay grows one percent each year
●Cape Fear Community College funding grows one percent each year
●New Hanover County Schools is funded at $3,703/pupil
●Pupil growth is estimated at one percent each year
●Debt service is based on the published debt schedule
●Capital project funding is based on the planned Capital Improvement Plan schedule
The assumptions listed above are from a variety of sources including historical trends, consensus estimates,
NC Department of Public Instruction and New Hanover County Schools estimates for pupil growth, and other
plans incorporated into the county’s financial planning. The scenario and gap analysis shows the effects on
the budget of changing the revenue assumptions.
94 New Hanover County, Adopted Budget 2024-2025
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Modified General Fund Forecast
FY2025
Adopted
Budget
FY2026
Projected
Budget
FY2027
Projected
Budget
FY2028
Projected
Budget
FY2029
Projected
Budget
FY2030
Projected
Budget
Ad Valorem Taxes 233,213,434 238,460,736 243,826,103 249,312,190 254,921,714 260,657,453
Sales Taxes 116,245,087 120,894,890 125,730,686 130,759,914 135,990,310 141,429,922
Other Taxes 5,637,977 5,637,977 5,637,977 5,637,977 5,637,977 5,637,977
Intergovernmental Revenues 40,950,404 40,950,404 40,950,404 40,950,404 40,950,404 40,950,404
Charges for Services 12,908,749 13,037,836 13,168,215 13,299,897 13,432,896 13,567,225
Miscellaneous Revenue 15,318,547 15,318,547 15,318,547 15,318,547 15,318,547 15,318,547
Transfers 3,299,250 - - - - -
Other Financing Sources 8,754,810 8,754,810 8,754,810 8,754,810 8,754,810 8,754,810
Appropriated Fund Balance 12,287,444 - - - - -
Modified General Fund Forecast 448,615,702 443,055,200 453,386,742 464,033,739 475,006,658 486,316,338
Salaries & Benefits 198,526,488 202,497,018 206,546,958 210,677,897 214,891,455 219,189,284
Operating Expenses 69,068,006 70,449,366 71,858,353 73,295,521 74,761,431 76,256,660
Capital Outlay 9,292,696 9,385,623 9,479,479 9,574,274 9,670,017 9,766,717
Education 114,377,905 119,521,684 124,716,901 129,964,070 135,263,711 140,616,348
Education Debt 30,918,828 29,638,775 24,665,242 23,118,893 19,330,571 19,330,571
Debt Service 26,415,829 22,841,471 21,900,866 18,315,818 15,740,663 15,740,663
Administrative Reserve 15,950 - - - - -
Transfer to Other Funds - 2,135 677,242 4,762,355 992,465 2,436,717
Total General Fund Expenditures 448,615,702 454,336,072 459,845,042 469,708,828 470,650,312 483,336,959
Revenues Over(Under) Expenditures - (11,280,872) (6,458,300) (5,675,089) 4,356,346 2,979,379
The following graph displays the projected expenditures and three revenue scenarios.
Revenue Scenarios and GAP Analysis
Estimated Expenditure Most Likely Revenue Scenario
Low Growth Revenue Scenario HighGrowth Revenue Scenario
FY2025
PROJECTED
BUDGET
FY2026
PROJECTED
BUDGET
FY2027
PROJECTED
BUDGET
FY2028
PROJECTED
BUDGET
FY2029
PROJECTED
BUDGET
FY2030
PROJECTED
BUDGET
360,000,000
380,000,000
400,000,000
420,000,000
440,000,000
460,000,000
480,000,000
500,000,000
520,000,000
New Hanover County, Adopted Budget 2024-2025 95
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As shown, in all scenarios, expenditures are expected to be greater than revenues over the next year. In a
high growth environment, a slight gap shows for year three with revenues exceeding expenditures in year
four and five. The likely scenario shows revenue exceeding expenditures beginning in year four. A low growth
scenario will not show revenues exceeding expenditures in the next five years. Use of fund balance and debt
proceeds can narrow the projected gap in each year, as well as using the strategies outlined below.
FY2025
Projected
Budget
FY2026
Projected
Budget
FY2027
Projected
Budget
FY2028
Projected
Budget
FY2029
Projected
Budget
FY2030
Projected
Budget
Gap with High Growth Revenue Scenario - (9,531,771) (2,868,270) (148,663) 11,918,406 12,680,213
Gap with Most Likely Revenue Scenario - (11,280,872) (6,458,300) (5,675,089) 4,356,346 2,979,379
Gap with Low Growth Revenue Scenario - (15,362,107) (14,733,003) (18,258,123) (12,652,568) (18,575,710)
96 New Hanover County, Adopted Budget 2024-2025
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What steps are the county taking to close
the projected budget gaps?
New Hanover County is engaged in a number of activities that are expected to impact both the revenue and
expenditure sides of the budget.
On the revenue side:
1. Investments continue to be made in Economic Development activities that are intended to grow the tax base
of the county. These include: a rewrite of the building ordinance to support the vision of the comprehensive
plan; and improvements to county-owned land to return the property to the private sector for industrial
development. These current investments by the county are expected to create returns through increased tax
dollars as the area continues to grow.
On the expenditure side:
1. County operations are constantly evolving and trying to become more efficient. The process of streamlining
operations in New Hanover County has become a formal effort. After three successful pilot projects improved
efficiencies across the county, over the past few years, process improvement methodology will continue to be
rolled out in a formal effort throughout county departments. This effort is expected to create capacity with
existing resources and minimize future expenditure growth in existing programs and services.
2. Trend analysis and implementation of evidenced-based programs, policies, and services have been
undertaken to reduce, defer, or eliminate large capital expenditures. The county implements a number of
programs for prevention, intervention, and diversion of individuals that otherwise would grow the inmate
population and necessitate construction of a new detention facility. Programs such as The Healing Place and a
jail diversion program, both funded in the current year, will help stem the growth at the detention facility. This
has enabled the county to defer the construction of a $30+ million detention facility until FY29-30 or beyond.
New Hanover County, Adopted Budget 2024-2025 97
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Recycling & Solid Waste Forecast
FY2025
Adopted
Budget
FY2026
Projected
Budget
FY2027
Projected
Budget
FY2028
Projected
Budget
FY2029
Projected
Budget
FY2030
Projected
Budget
Charges for Services 18,454,000 19,007,620 19,577,849 20,165,184 20,770,140 21,393,244
Interest on Investments -16,000 16,000 16,000 16,000 16,000
Intergovernmental Revenue 760,800 -----
Other Financing Sources 2,739,503 -----
Miscellaneous Revenue 525,000 525,000 525,000 525,000 525,000 525,000
Appropriated Fund Balance 1,123,556 -----
Total Recycling & Solid Waste Revenue 23,602,859 19,548,620 20,118,849 20,706,184 21,311,140 21,934,244
Salaries & Benefits 3,617,532 3,689,883 3,763,680 3,838,954 3,915,733 3,994,048
Operating Expenses 10,129,631 10,332,224 10,538,868 10,749,645 10,964,638 11,183,931
Capital Outlay 2,746,503 2,773,968 2,801,708 2,829,725 2,858,022 2,886,602
Debt Service 932,628 913,820 890,320 872,070 618,820 618,820
Transfers to Other Funds 4,717,696 9,271,471 8,064,471 7,831,471 5,064,471 5,064,471
Administrative Reserve 1,458,869 -----
Total Recycling & Solid Waste Expenditures 23,602,859 26,981,365 26,059,047 26,121,865 23,421,684 23,747,872
Revenues Over(Under) Expenditures -(7,432,745)(5,940,198)(5,415,681)(2,110,545)(1,813,628)
The Recycling & Solid Waste department forecast looks out five years, maintaining a $52/ton tipping fee. This
projection is based on annual growth in tonnage of three percent based on historical trends. The projection
demonstrates the large capital investments that will be required over the coming years, which are included in
the Transfers to Other Funds line. This capital is related to the development of a new landfill site along with
the closure of an existing site. Additional revenue will be needed in future years if the current projection of
tonnage and capital requirements are realized.
98 New Hanover County, Adopted Budget 2024-2025
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General Fund Expenditure Comparison
Departments:
FY22-23
Actual
Expenses
FY23-24
Adopted
Budget
FY23-24
Revised
Budget
as of 6/30/24
FY24-25
Adopted
Budget
FY23-24
to FY24-25
$ Change
Revised
Adopted %
Change
911 Communications $ 8,745,033 $ 8,618,100 $ 9,802,534 $ 8,554,678 $ (1,247,856) (12.70%)
Administration - County Manager 1,911,302 1,964,448 2,043,160 2,132,517 89,357 4.40%
Board of Elections 1,438,086 1,703,115 1,878,455 1,778,920 (99,535) (5.30%)
Building Safety-Inspections 3,522,691 3,998,554 3,998,554 3,867,159 (131,395) (3.30%)
Building Safety-Permitting 1,096,740 1,534,718 1,534,718 1,474,460 (60,258) (3.90%)
Communications and Outreach 1,026,154 1,142,144 1,465,633 1,227,902 (237,731) (16.20%)
Community Justice Services 3,263,067 3,679,110 3,972,096 4,065,089 92,993 2.30%
Courts 560,274 811,860 4,252,326 653,362 (3,598,964) (84.60%)
Diversity and Equity 528,963 585,292 625,292 631,301 6,009 1.00%
Cape Fear Community College 11,407,742 11,922,167 11,922,167 11,922,167 - -%
Cape Fear Community College Capital 763,508 1,920,000 3,243,492 1,920,000 (1,323,492) (40.80%)
Cape Fear Community College Debt 10,368,538 10,044,473 10,044,473 9,717,965 (326,508) (3.30%)
New Hanover County Schools Operating 91,003,649 94,027,460 94,027,460 99,560,894 5,533,434 5.90%
New Hanover County Schools Fund 8 -
Pre-K 974,844 1,949,844 1,949,844 974,844 (975,000) (50.00%)
New Hanover County Schools Capital 2,641,322 10,185,950 13,480,417 - (13,480,417)N/A
Fees Paid on Debt 38,166 40,744 40,744 31,387 (9,357) (23.00%)
New Hanover County Schools Debt 23,179,885 22,452,492 22,452,492 21,169,476 (1,283,016) (5.70%)
Emergency Management 3,126,102 1,784,950 3,794,659 1,647,336 (2,147,323) (56.60%)
Engineering 1,076,978 862,423 1,046,258 858,709 (187,549) (17.90%)
Facilities Management 18,021,871 20,448,926 22,608,408 16,804,290 (5,804,118) (25.70%)
Finance 1,621,652 1,720,405 1,846,713 1,186,910 (659,803) (35.70%)
Non-Departmental 9,256,694 9,180,599 11,498,787 11,905,359 406,572 3.50%
Transfers 8,080,353 2,049,386 8,484,769 - (8,484,769)N/A
Administrative Reserve - 702,874 102,220 15,950 (86,270) (84.40%)
Bonded Debt (Principal, Interest) 2,321,175 2,238,800 2,238,800 2,156,175 (82,625) (3.70%)
Fees Paid on Debt 30,386 18,468 18,468 21,218 2,750 14.90%
Installment Debt 17,582,414 15,813,378 17,132,078 21,455,286 4,323,208 25.20%
NHC-CFPUA Debt 1,228,950 1,177,525 1,177,525 1,124,100 (53,425) (4.50%)
LEO Pension 782,044 815,384 815,384 815,384 - -%
Governing Body 636,350 678,465 679,857 720,637 40,780 6.00%
Health Department 18,099,492 23,290,178 21,286,782 23,912,204 2,625,422 12.30%
Health and Human Services Admin 3,968,531 4,383,942 4,383,942 4,604,940 220,998 5.00%
Human Resources 1,683,141 1,918,441 1,968,815 1,759,486 (209,329) (10.60%)
Information Technology 19,021,091 13,494,026 16,261,858 14,499,471 (1,762,387) (10.80%)
Juvenile Services 427,964 427,533 467,533 696,425 228,892 49.00%
Legal - Risk Management 1,624,524 1,558,008 1,564,204 1,557,363 (6,841) (0.40%)
Library 5,356,410 5,898,993 6,467,572 5,801,442 (666,130) (10.30%)
Museum 1,677,910 1,987,557 1,970,057 2,195,302 225,245 11.40%
NCSU Extension Service 669,377 797,427 825,804 846,694 20,890 2.50%
Non-County Agencies - - - 1,608,313 1,608,313 N/A
Other Community Partners 4,114,768 5,276,112 5,572,905 2,902,943 (2,669,962) (47.90%)
Parks and Gardens 7,730,073 7,701,141 7,998,455 8,326,202 327,747 4.10%
Planning and Land Use 2,065,966 5,320,647 8,721,050 2,795,187 (5,925,863) (67.90%)
Port City United 2,442,639 3,077,527 3,168,484 - (3,168,484)N/A
Register of Deeds 1,859,118 2,034,087 2,096,179 1,980,531 (115,648) (5.50%)
Recovery and Resilience 14,250 - - - -N/A
Senior Resource Center 4,142,602 5,197,260 6,140,860 5,604,258 (536,602) (8.70%)
Sheriff’s Office 71,075,646 69,209,421 79,800,315 88,021,029 8,220,714 10.30%
Social Services 37,420,431 43,615,242 42,189,258 42,220,817 31,559 0.10%
Soil and Water Conservation 280,472 386,158 416,158 390,934 (25,224) (6.10%)
Strategy 1,131,848 2,260,915 2,171,667 1,866,870 (304,797) (14.00%)
Tax 4,968,140 5,920,805 6,034,934 5,978,820 (56,114) (0.90%)
Trillium Health Resources/The Healing
Place 3,051,241 3,290,517 4,286,243 2,284,467 (2,001,776) (46.70%)
Veteran Services 248,108 351,497 351,497 368,529 17,032 4.80%
Total $ 419,308,675 $ 441,469,488 $ 482,322,355 $ 448,615,702 $ (33,706,653) (7.00%)
New Hanover County, Adopted Budget 2024-2025 99
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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 of $3,000,000 is Adopted in Non-Departmental to
account for the fact that not every authorized position will be filled every day of the fiscal year.
Medical Insurance Expense: Funds of $4,525,110 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:
$ 48,000 Employment Background Checks
36,040 Pre-employment and Random Drug Screening for Employees
4,000 Employee Assistance Program (work-related)
1,500 Attorney Consultations
65,000 Benefits Contract
60,000 Laymon Group - Flex Benefit Plan
12,240 COBRA Administration
7,200 Retiree Benefit Software
80,000 Language Line Contract
7,500 Scholarship for UNCW
2,500 Scholarship for CFCC
18,906 Employee Assistance Program
1,125 Safety Banquet
$ 344,011 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, called The WAY Clinic for county employees.
The operation of the program is expected to reduce the cost of medical claims in FY24-25.
$ 185,916 Nurse Practitioners
52,324 Medical Office Assistant
137,566 WAY Clinic Program Administrative Fee
24,100 Reference labs
109,170 Health Risk Assessments
8,050 Flu Shots
3,600 Supplies
149,501 Physical Therapist
150,000 Functional Medicine
162,732 Program Administrators and Fees
$ 9,375 Clinic only HRAs
$ 6,375 PSAs
$ 998,709 TOTAL
Service/Retirement Awards: For employee service recognition and retirement awards. The FY24-25
adopted amount is $39,959.
Employee Appreciation: For employee appreciation events that are countywide. The FY24-25 adopted
amount is $5,000.
Department Employee Appreciation: For employee appreciation events that are at the department level.
The FY24-25 adopted amount is $20,720.
Reach for the Stars: An employee performance recognition program. The adopted amount for FY24-25 is
$16,577.
100 New Hanover County, Adopted Budget 2024-2025
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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 FY24-25, the adopted amount is $22,186 .
Countywide Training: Funds in the amount of $124,059 are adopted for in-house mandatory web-based
training and optional core courses. It also includes miscellaneous meetings, team meetings and retreats.
$ 35,280 UNCW Professional Development Academy
20,960 Swain Instructors/CI Courses
32,250 Swain Project Management Academy
2,500 Customized Skill Courses
1,100 Customer Service Supplies (plaques, frames, etc.)
1,885 Books and Materials for Training
6,780 NACo Professional Development Academy (PDA)
2,725
Material for meetings with managers, SMC, and NCA
Committees
5,000 New hire orientation luncheons
$ 15,579 Forte Annual Subscriptions
$ 124,059 TOTAL
Insurance and Bonds: Estimate of funds that will be required for insurance and bonds for county
programs and operations.
$ 150 Automobile
4,035 Property -
62,141 Law & Public Officials
120,979 Fiduciary Liability
568 Crime, Cyber, Umbrella and other various policies
355,709 Excess Workers Compensation
$ 543,582 TOTAL
Workers Compensation: For Workers Compensation claims based on historic and FY23-24 year-to-date
claims. $1,200,000 is adopted for FY24-25
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 Service 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
$96,396 for federal grants associated with the replacement of capital assets. The adopted FY24-25 funding is
$1,499,576.
Administrative Reserve: Administrative Reserve for FY24-25 is $40,931.
Transfers to Other Funds: Funds are transferred from the General Fund to other funds or capital projects.
FY22-23 Actual
●Transfers to Capital Projects total $7,889,743.
FY23-24 Adopted Budget
●Transfers to Capital projects totaled $2,049,386 for FY23-24
FY23-24 Revised Budget
●Transfers to Capital projects totaled $7,743,756 for FY23-24
FY24-25 Adopted Budget
● The General Fund does not have transfers to Capital projects for FY24-25 Budget
New Hanover County, Adopted Budget 2024-2025 101
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Summary of Expenditures - Non-Departmental
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
as of 6/30/24
FY24-25
Adopted
Change FY23-24
Revised to FY24-25 Adopted
Salaries And Wages $ 2,027 $ 66,186 $ 66,186 $ 133,120 $ 66,934 101.1%
Salary Adjustment - (3,000,000) (3,000,000) (2,163,633) 836,367 (27.9%)
Social Security Taxes 3,897 2,598 2,598 10,184 7,586 292.0%
Retirement-Local Govt Employee - 4,379 4,379 18,144 13,765 314.3%
General 401-K Match - - - 3,328 3,328 N/A
Medical Insurance Expense 6,399,162 4,064,802 3,800,802 4,568,778 767,976 20.2%
Long Term Disability Insurance - - - 359 359 N/A
Contracted Services 227,828 306,914 310,227 505,200 194,973 62.8%
Contracted Services-WAY Clinic 875,087 885,456 885,686 998,709 113,023 12.8%
Subscription Software - 36,236 36,236 36,236 - -%
Service/Retirement Awards 14,855 20,216 20,216 39,959 19,743 97.7%
Employee Appreciation 5,311 5,000 5,000 5,000 - -%
Department Employee Appreciation 16,070 20,870 20,870 20,720 (150) (0.7%)
Reach For The Stars 13,716 14,381 14,381 16,577 2,196 15.3%
Wellness Program 16,422 27,202 26,972 22,186 (4,786) (17.7%)
Miscellaneous-Other 5,230 - - - -N/A
Miscellaneous - Retiree LWOP Admin 119 - - - -N/A
Training & Travel 127,577 98,094 98,094 124,059 25,965 26.5%
Insurance & Bonds 425,603 543,582 543,582 3,982,857 3,439,275 632.7%
IInsurance Deductible Reimbursement (10,132) 175,000 175,000 300,000 125,000 71.4%
Unemployment - Emply Sec Com 67,625 99,281 99,281 - (99,281)N/A
Workers Compensation 117,824 1,000,000 1,000,000 1,200,000 200,000 20.0%
Principal on Software 35,991 - 34,568 - (34,568)N/A
Interest on Software - - 1,423 - (1,423)N/A
City of Wilmington 282,562 234,000 288,330 234,000 (54,330) (18.8%)
Wilmington Housing Authority 115,161 - 276,981 - (276,981)N/A
Contribution-Wave Transit 372,077 526,402 877,975 1,499,576 621,601 70.8%
Contribution-TDA - 250,000 250,000 250,000 - -%
Capital Outlay-Land - - 1,560,000 - (1,560,000)N/A
Capital Outlay-Right To Use Software 105,832 - - - -N/A
Donated Items - 100,000 - 100,000 100,000 N/A
Grant Expenditures - - 400,000 - (400,000)N/A
Administrative Reserve - 302,874 101,846 15,950 (85,896) (84.3%)
Total Non-departmental Expenses:$ 9,219,844 $ 5,783,473 $ 7,900,633 $ 11,921,309 $ 4,020,676 50.89%
Transfers to Other Funds:
Transfers to Capital Project Funds $ -$ 3,700,000 $ 3,700,000 $ -$ -N/A
Transfer to Enterprise Funds 36,850 - - - -N/A
Total Transfers to Other Funds:$ 36,850 $ 3,700,000 $ 3,700,000 $ - N/A
Total:$ 9,256,694 $ 9,483,473 $ 11,600,633 $ 11,921,309 2.8%
Funds
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104 New Hanover County, Adopted Budget 2024-2025
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General Fund
Fund 110
Modified General Fund
Tax Revaluation
Fund
Fund 120
Debt Service Fund
Fund 140
Automation
Enhancement &
Preservation Fund
Fund 115
LEO Pension Fund
Fund 125
Modified General Fund Summaries
Fund Structure
Mental Health
Fund
Fund 116
Revenue Stabilization
Fund
Fund 117
New Hanover County, Adopted Budget 2024-2025 105
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Expenditures by Function
Percentage Change in Budgeted Expenditures by Function
General Fund
FY23-24
Adopted
FY23-24
Revised
6/30/2024
FY24-25
Adopted
Difference Between
FY23-24 Revised and
FY24-25 Adopted
Budgeted Expenditures: $ Change % Change
General Government $ 69,313,996 $ 80,861,492 $ 69,560,612 $ (11,300,880) (14.0%)
Human Services 88,745,026 87,579,222 79,289,483 (8,289,739) (9.5%)
Public Safety 89,644,912 106,903,775 108,320,462 1,416,687 1.3%
Economic and Physical
Development 1,790,299 1,803,799 2,562,943 759,144 42.1%
Cultural and Recreational 16,435,118 17,261,888 17,169,640 (92,248) (0.5%)
Education 120,005,421 124,623,380 114,377,905 (10,245,475) (8.2%)
Education Debt 32,537,709 32,537,709 30,918,828 (1,618,881) (5.0%)
Debt Service 20,947,621 22,266,321 26,415,829 4,149,508 18.6%
Transfers 2,049,386 8,484,769 - (8,484,769) N/A
Total Budgeted Expenditures $ 441,469,488 $ 482,322,355 $ 448,615,702 $ (33,706,653) (7.0%)
FY24-25
Adopted Budget
Expenditures
General Government: 16%
Human Services: 18%
Public Safety: 24%
Economic & Physical
Development: 1%
Cultural & Recreational: 4%
Education: 25%
Education Debt: 7%
Debt Service: 6%
106 New Hanover County, Adopted Budget 2024-2025
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Revenue by Class
Percentage Change in Budgeted Revenue by Class
General Fund
FY23-24
Adopted
FY23-24
Revised
as of 6/30/24
FY24-25
Adopted
Difference Between
FY23-24 Revised and
FY24-25 Adopted
Budgeted Revenue: $ Change % Change
Ad Valorem Taxes $ 228,303,219 $ 228,303,219 $ 233,213,434 $ 4,910,215 2.2%
Sales Taxes 116,245,520 116,245,520 116,245,087 (433) (0.0%)
Other Taxes 6,129,000 6,129,000 5,637,977 (491,023) (8.0%)
Intergovernmental Revenues 44,490,628 56,104,071 40,950,404 (15,153,667) (27.0%)
Charges for Services 12,640,014 12,646,541 12,908,749 262,208 2.1%
Other Revenues 18,340,474 12,716,665 15,318,547 2,601,882 20.5%
Transfers 664,471 2,122,272 3,299,250 1,176,978 55.5%
Other Financing Sources 5,663,000 8,643,572 8,754,810 111,238 1.3%
General Fund Balance 5,788,228 29,114,647 - (29,114,647) (100.0%)
Automation Enhancement
Fund Balance 40,000 40,000 40,000 - -%
Mental Health and Substance
Use Fund Balance 3,164,934 4,344,620 9,409,453 5,064,833 116.6%
Revenue Stabilization Fund
Balance - 4,593,529 - (4,593,529) (100.0%)
Debt Service Fund Balance - 1,318,700 2,837,991 1,519,291 115.2%
Total Budgeted Revenues $ 441,469,488 $ 482,322,356 $ 448,615,702 $ (33,706,654) (7.0%)
FY24-25
Adopted Budget
Revenues
Ad Valorem Taxes: 52%
Sales Taxes: 26%
Other Taxes: 1%
Intergovernmental Revenues: 9%
Charges For Services: 3%
Other Revenues: 3%
Transfers: 1%
Other Financing Sources: 2%
Automation Enhancement Fund Balance: 0%
Mental Health And Substance
Use Fund Balance: 2%
Debt Service Fund Balance: 1%
New Hanover County, Adopted Budget 2024-2025 107
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Non-County Agency Contributions - Human Services
Agency
FY24-25
Agency
Requested
FY24-25
Committee
FY24-25
Board
Adopted
2ShareInc.$ 46,000 $ 46,000 $ 30,059
A Safe Place, Inc./Certified Alcohol & Drug Counselor & Recovery
Support $ 45,000 $ 45,000 $ 29,406
Accessible Coastal Carolina Events Sports & Services, Inc./ACCESS Fit $ 50,000 $ 45,000 $ 29,406
Beacon Education/Academic & Behavior Supports at Spark Academy $ 41,000 $ 25,200 $ 16,467
Beacon Education/GLOW Extended Day Learning Program $ 50,000 $ 40,000 $ 26,138
Blue Ribbon on the Prevention of Youth Violence/After School Program $ 50,000 $ 40,000 $ 26,138
Blue Ribbon on the Prevention of Youth Violence/Summer
Employment $ 50,000 $ 40,000 $ 26,138
Boys and Girls Clubs of SENC/Project Learn $ 50,000 $ 40,000 $ 26,138
Brooklyn Arts Music Academy/Music Is Life!$ 50,000 $ 40,000 $ 26,138
Canines for Service, Inc./Service Dog Training Programs $ 50,000 $ 45,000 $ 29,406
Cape Fear Clinic, Inc./Pharmacy Services $ 50,000 $ 50,000 $ 32,673
Cape Fear Community Land Trust, Inc.$ 50,000 $ 35,000 $ 22,871
Cape Fear Habitat for Humanity/Construction of Affordable Homes in
Haven Place $ 50,000 $ 45,000 $ 29,406
Cape Fear HealthNet/Specialty Referral Program $ 23,000 $ 18,400 $ 12,024
Child Development Center, Inc./Summer Camp $ 50,000 $ 35,000 $ 22,871
Coastal Bringing Up Down Syndrome of SENC, Inc./iCan Bike Camp $ 10,800 $ 10,800 $ 7,057
Coastal Horizons Center, Inc./Open House Transitional Living $ 50,000 $ 50,000 $ 32,673
Coastal Horizons Center, Inc./ReEntry Systems for Effective Treatment $ 50,000 $ 45,000 $ 29,406
Collective Impact in NHC/Housing Stabilization Counseling $ 45,810 $ 27,486 $ 17,961
Communities In Schools of Cape Fear/Integrated Student Supports $ 50,000 $ 40,000 $ 26,138
Communities In Schools of Cape Fear/Resiliency Task Force $ 50,000 $ 45,000 $ 29,406
Community Enrichment Initiatives, Inc./Willowdale Farms $ 12,000 $ 9,600 $ 6,273
Domestic Violence Shelter & Services, Inc./Expanded Support Services $ 50,000 $ 50,000 $ 32,673
DREAMS of Wilmington $ 35,000 $ 35,000 $ 22,871
Easterseals UCP NC & VA, Inc./Culinary Connections $ 32,971 $ 29,674 $ 19,391
Elderhaus, Inc./Expanding Restorative Therapy $ 24,000 $ 21,600 $ 14,115
Elderhaus, Inc./Healthcare Career Development Program $ 13,725 $ 10,980 $ 7,175
Family Promise of the Lower Cape Fear/Emergency Shelter $ 50,000 $ 45,000 $ 29,406
Feast Down East, Inc./Local Motive Mobile Farmers Market $ 50,000 $ 50,000 $ 32,673
Financial Protection Law Center/Legal Serv & Outreach for Residents
At-Risk $ 30,000 $ 30,000 $ 19,604
First Fruit Ministries/Medical Outreach & Day Shelter for Homeless $ 45,000 $ 44,000 $ 28,752
Five14 Revolution/Women’s Coordinated Care Program $ 50,000 $ 45,000 $ 29,406
Food Bank of Central & Eastern NC Inc./Culinary Workforce
Development $ 40,000 $ 32,000 $ 20,911
Food Bank of Central & Eastern NC Inc./Nourishing Families $ 50,000 $ 40,000 $ 26,138
Food Bank of Central & Eastern NC Inc./Pop-Up Markets $ 50,000 $ 40,000 $ 26,138
Genesis Block Foundation/Jumpstart Academy Cohort $ 50,000 $ 35,000 $ 22,871
Going Beyond the Pink/Comprehensive Breast Cancer Support
Program $ 50,000 $ 50,000 $ 32,673
Good Shepherd Center Ministries of Wilmington, Inc./Supportive
Housing $ 50,000 $ 50,000 $ 32,673
Greater Wilmington Youth Initiative, Inc./CommUNITY Program $ 30,000 $ 24,000 $ 15,683
Historic Wilmington Foundation/Endowment Fund-Preservation Equity $ 50,000 $ 40,000 $ 26,138
IndependentWorks/CityPlace Connected Community $ 50,000 $ 30,000 $ 19,605
James B. Dudley Academy/Small Groups & After School $ 50,000 $ 9,120 $ 5,961
Leading Into New Communities, Inc./LITE Community Health Worker $ 50,000 $ 47,000 $ 30,713
Legal Aid of North Carolina/Attorney-Domestic Violence $ 50,000 $ 45,401 $ 29,668
Legal Aid of North Carolina/Paralegal-Domestic Violence $ 50,000 $ 0 $ 0
Lenny Simpson Tennis & Education Fund, Inc./Tower Garden Initiative $ 50,000 $ 12,000 $ 7,843
Louise Wells Cameron Art Museum/Free Community Outreach $ 50,000 $ 32,000 $ 20,911
108 New Hanover County, Adopted Budget 2024-2025
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Agency
FY24-25
Agency
Requested
FY24-25
Committee
FY24-25
Board
Adopted
Lower Cape Fear Hospice, Inc./Grief Counseling & Hospice Charity Care $ 50,000 $ 45,000 $ 29,406
New HOPE CDC/Mental Health Services: Peer Support $ 50,000 $ 40,000 $ 26,138
Phoenix Employment Services of Wilmington/Expanding Opportunity $ 50,000 $ 50,000 $ 32,673
Redeemer’s Tabernacle of Praise/Just the Help You Need $ 26,000 $ 11,700 $ 7,647
Retake, Inc./Family Portraits to Conflict/Disaster Survivors $ 3,000 $ 2,100 $ 1,372
SEEDS of Healing, Inc.$ 35,000 $ 31,500 $ 20,584
Soaring As Eagles Outreach Ministry/Saturday Academy $ 39,835 $ 30,428 $ 19,884
Thalian Hall Center for the Performing Arts, Inc./Pied Piper Theatre $ 10,000 $ 8,000 $ 5,228
The Carousel Center, Inc./Child Abuse Awareness Education Initiative $ 50,000 $ 50,000 $ 32,673
The Carousel Center, Inc./Multidisciplinary Team Response to Child
Abuse $ 50,000 $ 50,000 $ 32,673
The Carousel Center, Inc./Problematic Sexual Behavior Intervention $ 50,000 $ 45,000 $ 29,406
The Healing Place of NHC/Community Outreach $ 50,000 $ 40,000 $ 26,138
The Rev. Dr. Martin Luther King, Jr., SENC Celebration Committee $ 50,000 $ 45,000 $ 29,406
Theatre for All Inc./Outreach Program for NHC Schools $ 10,400 $ 10,400 $ 6,796
This Whole Life Foundation/Healing Intensives $ 50,000 $ 32,830 $ 21,453
Vigilant Hope Inc./Shower Trailer $ 40,000 $ 40,000 $ 26,138
Wilmington Area Rebuilding Ministry, Inc./Rebuilding/Preserving
Existing $ 50,000 $ 50,000 $ 32,673
Wilmington Children’s Museum/Field Trips for All $ 10,000 $ 8,000 $ 5,228
Wilmington’s Residential Adolescent Achievement Place/After School $ 50,000 $ 40,000 $ 26,138
YMCA of SENC, Inc./Afterschool Care Scholarships $ 50,000 $ 40,000 $ 26,138
Young Scientist Academy/Code Ninas: Gender Equality in the Tech
Workforce $ 50,000 $ 50,000 $ 32,673
YWCA Lower Cape Fear/Aquatics $ 50,000 $ 36,000 $ 23,525
YWCA Lower Cape Fear/New Choices $ 50,000 $ 40,000 $ 26,138
Total Human Services $ 2,998,541 $ 2,461,219 $ 1,608,313
New Hanover County, Adopted Budget 2024-2025 109
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Economic Development Contributions
Agency
FY24-25
Requested
FY24-25
Recommended
FY24-25
Adopted
Cape Fear Council of Govts Continuum of Care $ 27,300 $ 27,300 $ 27,300
Cape Fear Resource Conservation and Development $ 9,000 $ 3,002 $ 3,002
Cucalorus Film Foundation $ 28,000 $ 18,676 $ 18,676
Friends of Fort Fisher $ 10,000 $ 3,335 $ 3,335
Greater Wilmington Chamber of Commerce $ 197,652 $ 131,834 $ 131,834
Highway 17 Transportation Association in NC $ 10,000 $ 3,335 $ 3,335
Southeastern Economic Development Commission $ 20,313 $ 20,313 $ 20,313
The Southeastern Partnership, Inc.$ 20,000 $ 20,000 $ 20,000
USS NC Battleship Memorial $ 52,700 $ 0 $ 0
Wilmington Business Development $ 298,473 $ 298,473 $ 298,473
Wilmington Downtown, Inc.$ 100,000 $ 66,700 $ 66,700
Wilmington Regional Film Commission $ 158,931 $ 158,931 $ 158,931
Wilmington Symphony Orchestra $ 25,000 $ 13,340 $ 13,340
Total Economic Development $ 957,369 $ 765,239 $ 765,239
110 New Hanover County, Adopted Budget 2024-2025
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Citizens
County Commissioners
Administration Manager
Assistant County Manager Assistant County Manager
Register of
Deeds
Governing
Body
Clerk
Legal
Attorney
Assistant County Manager Chief Facilities
Officer
Tax
Soil & Water
Conservation
District
Board of
Elections
Recycling & Solid
Waste Internal
Auditor
Chief
Communication
Officer
Chief Human
Resource Officer
Chief Strategy
Officer
Intergovernm
ental AffairsEngineering
Building Safety -
Permitting
Function Structure
Chief
Information
Officer
Chief Diversity &
Equity Officer
Chief Finance
Officer
Planning & Land
Use Budget
General Government
General Government is primarily comprised of internal service departments, in addition to departments
established to carry out legislative requirements and administrative services to county residents and partners.
Total Budget:$69,560,612
Position Count:332
New Hanover County, Adopted Budget 2024-2025 111
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General Government Administration
Administration Administration
The County Manager’s Office is responsible for the general administration of all county departments and
agencies over which the Board of Commissioners has general control, as well as for maintaining effective
relationships with autonomous and semi-autonomous agencies such as the Sheriff’s Office, Board of Elections
and Register of Deeds. The manager provides administrative and legislative leadership by supervising
operations, recommending an annual budget, advising the board of the financial conditions of the county,
recommending and implementing new and revised policies and programs through the board, and ensuring
that adopted policies and programs are executed in an effective and economical manner.
Total Budget:$2,132,517
Position Count:10
For more information about County Manager - Administration: https://www.nhcgov.com/529/County-Managers
FY23-24 Accomplishments
`Secured approval from the North Carolina Local Government Commission for Project Grace, a $57 million
redevelopment in downtown Wilmington, and commenced construction in February 2024, marking a
significant milestone. This initiative will bring state-of-the-art cultural and educational facilities, including a
modern public library, a regional history museum, and vibrant public spaces, to the community. The project
spans a three acre, county-owned block and encompasses 95,000 square feet.
`Obtained a $6.7 million grant from the New Hanover Community Endowment to fund the design and
construction of a new grocery store on Wilmington’s Northside, a community that has been a food desert
for over 35 years. Partnering with the Northside Food Co-op and Seven Roots, this project will provide
residents with access to fresh food and create local jobs, with the store set to open in early 2026.
`Successfully prepared and adopted a balanced budget for the fiscal year 2024-2025 that was approved by
the majority of the Board of Commissioners in June 2024, maintaining the property tax rate at 45 cents per
$100 of value. The total spending plan amounts to $543.1 million.
`Maintained New Hanover County’s Triple-A bond rating on general obligation bonds from both Moody’s
Investor Services and Standard & Poor’s Rating Services in August 2024, continuing the Triple-A rating from
Moody’s since 2010 and from S&P since 2013.
`Received 11 National Association of Counties (NACo) Achievement Awards for Innovation in July 2024,
bringing the county’s total to 76 awards since 2016. This marks the fourth consecutive year with 11 or more
awards each year.
`Honored with the Green County Award for Outstanding Environmental Practices by the North Carolina
Association of County Commissioners (NCACC) in August 2024. The award recognized the county’s successful
implementation of sustainable projects, including a new solar energy farm supplying 20% of its energy
needs and a recycling program that increased rates by 35% over the past year.
112 New Hanover County, Adopted Budget 2024-2025
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General Government Administration
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,265,844 $ 1,287,751 $ 1,364,077 5.9%
Benefits 340,616 368,462 446,921 21.3%
Operating Expenses 304,842 386,947 321,519 -16.9%
Total Expense Objects:$ 1,911,302 $ 2,043,160 $ 2,132,517 4.4%
Budgeted Expenditures by Expense Type
Salaries and Wages: 64.0%
Benefits: 21.0%
Operating Expenses: 15.1%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
500k
1 000k
1 500k
2 000k
2 500k
Expenditures Summary
$2,132,517 $89,357
(4.37% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 113
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General Government Board of Elections
Board of Elections Board of Elections
New Hanover County’s Board of Elections works to provide the highest level of professional standards to
ensure accurate, honest, and fair elections through accountability and integrity and to provide all citizens
with our services in the most efficient, effective, and timely manner.
Total Budget:$1,778,920
Position Count:8
For more information about the Board of Elections: https://elections.nhcgov.com/
FY23-24 Accomplishments
`Successfully conducted three elections in a seven-month window: 2023 Municipal, 2024 Primary and 2024
Second Primary elections.
`Successfully leveraged new technology and organizational hierarchy to expand departmental capacity to
successfully conduct three accurate, honest and fair elections.
`Successfully completed all post-election audits and reconciliations for each of the three elections.
`Successfully expanded outreach and voter education programs through new technologies and continued
engagement with county and community partners.
114 New Hanover County, Adopted Budget 2024-2025
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General Government Board of Elections
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 779,697 $ 893,360 $ 934,927 4.7%
Benefits 191,342 198,648 222,198 11.9%
Operating Expenses 467,047 786,447 621,795 -20.9%
Total Expense Objects:$ 1,438,086 $ 1,878,455 $ 1,778,920 -5.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 52.6%
Benefits: 12.5%
Operating Expenses: 35.0%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
400k
800k
1 200k
1 600k
2 000k
Expenditures Summary
$1,778,920 $(99,535)
(-5.30% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 115
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General Government Board of Elections
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟIncrease the number of qualified election officials in poll worker database
Board of Elections
1.7
0.5 0.7
1.8
3.03.0 3.03.0 3.03.0 3.03.0 3.03.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
116 New Hanover County, Adopted Budget 2024-2025
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General Government Communications and Outreach
Communications and Outreach Communications and Outreach
New Hanover County’s Communications and Outreach Department works to effectively tell the county’s story
by collaborating with county departments and community groups that are working to support the county’s
mission. The department manages external relations for the county, including media relations, social media,
web services, branding and marketing, digital productions, and NHCTV-the county’s television station.
Total Budget:$1,227,902
Position Count:8
For more information about Communications and Outreach: https://news.nhcgov.com/
FY23-24 Accomplishments
`Enhanced Digital Communication and Emergency Preparedness: Continued growth of the county’s social
media presence across all platforms, increasing digital engagement and reach. Launched the OnSolve
emergency alert system, garnering nearly 3,000 active registrants in two months, enhancing the county’s
ability to disseminate critical information quickly.
`Effective Public Information Campaigns: Led comprehensive communication strategies for key initiatives,
including Project Grace, well water testing, the Williston Legacy Graduation, Cape Fear Memorial Bridge
rehabilitation project, the county’s new Strategic Plan for fiscal years 2024-2028, and county’s first Language
Access plan. These efforts involved diverse tactics such as press releases, media relations, social media
campaigns, and community engagement events, significantly increasing public awareness and participation.
`Customer Service Enhancements and Transparency: Collaborated on the development and implementation
of a comprehensive Language Access Plan to ensure equitable access to county services for residents
with limited English proficiency. Launched NextRequest, a new system to automate and expedite public
records requests, enhancing transparency and improving customer experience when interacting with local
government.
`Technological Advancements in Communication Infrastructure: Oversaw significant audio-visual
improvements at the New Hanover County Government Center and Courthouse, enhancing functionality
and accessibility. Modernized communications equipment, including the procurement of new tools such
as teleprompters, to improve public service delivery and support county operations.
`Strategic Communication Planning and Content Management: Developed and maintained a comprehensive
communications content calendar encompassing social media, website updates, digital video production
priorities, and internal communications. This strategic approach improved project management, ensuring
alignment of all communications efforts with county priorities and timelines.
New Hanover County, Adopted Budget 2024-2025 117
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General Government Communications and Outreach
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 530,138 $ 616,198 $ 698,468 13.4%
Benefits 196,004 218,767 253,374 15.8%
Operating Expenses 300,012 354,614 276,060 -22.2%
Capital Outlays - 276,054 - -100.0%
Total Expense Objects:$ 1,026,154 $ 1,465,633 $ 1,227,902 -16.2%
Budgeted Expenditures by Expense Type
Salaries and Wages: 56.9%
Benefits: 20.6%
Operating Expenses: 22.5%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
300k
600k
900k
1 200k
1 500k
Expenditures Summary
$1,227,902 $(237,731)
(-16.22% vs. prior year)
118 New Hanover County, Adopted Budget 2024-2025
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General Government Communications and Outreach
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ࠤ Maintain at least a 70% engagement rate for GovDelivery notifications
Communications & Outreach
71.0 71.0 69.3 69.2
70.070.0 70.070.0 70.070.0 70.070.0 70.070.0
Actual Target
Jun-21 Jun-22 Jun-23 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 119
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General Government Building Safety - Permitting
Building Safety - Permitting Building Safety - Permitting
The New Hanover County Permitting Department was split from Building Safety - Inspections in FY23, and this is the
first year it is budgeted as a standalone department. The New Hanover County Permitting Department’s mission is to
provide efficient, effective, and exceptional customer service.
Total Budget:$1,474,460
Position Count:12
For more information about Building Safety - Permitting: https://buildingsafety.nhcgov.com/
FY23-24 Accomplishments
`Reduced inbound telephone calls by 35%.
`Reviewed and set up permits with a 2-day average turnaround.
`Exceeded a 95% permitting quality control (QC) benchmark.
`Delivered over 75 customer enhancements.
120 New Hanover County, Adopted Budget 2024-2025
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General Government Building Safety - Permitting
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 663,002 $ 734,351 $ 845,210 15.1%
Benefits 221,688 282,861 354,088 25.2%
Operating Expenses 212,050 517,506 275,162 -46.8%
Total Expense Objects:$ 1,096,740 $ 1,534,718 $ 1,474,460 -3.9%
Budgeted Expenditures by Expense Type
Salaries and Wages: 57.3%
Benefits: 24.0%
Operating Expenses: 18.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
400k
800k
1 200k
1 600k
2 000k
Expenditures Summary
This department was created in FY22 from a split of the Building Safety department to create a Building Safety
- Permitting and Building Safety - Inspections departments. Prior year budgets are combined in a Building
Safety Department with FY23 being the first year Permitting is budgeted as a standalone department.
$1,474,460 $(60,258)
(-3.93% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 121
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General Government Building Safety - Permitting
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPermits submitted online are reviewed by the Permitting Department
within 2 business days
Permitting
3.23.23.2
2.32.32.3
1.71.71.7
2.02.0 2.02.0 2.02.0 2.02.0 2.02.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
122 New Hanover County, Adopted Budget 2024-2025
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General Government Diversity and Equity
Diversity and Equity Diversity and Equity
The Office of Diversity and Equity was established in June 2020 with a mission to promote an inclusive and fair
work environment and build a culture and community where employees and residents are respected, valued
and understood for their own identity. The office will serve as a catalyst for change among underrepresented
groups and ensure services, policies, and procedures within New Hanover County Government promote
access, equity, and inclusion. Beyond internal priorities for the office, it will also engage in community
outreach, furthering New Hanover County’s commitment to these shared values and promotion of diversity,
inclusion, fairness, and respect countywide.
Total Budget:$631,301
Position Count:4
For more information about Diversity and Equity: https://diversity.nhcgov.com/
FY23-24 Accomplishments
`Reached approximately 1,923 participants each quarter through outreach and event.
` Received NACo Awards for – NHC Connect and Su Condado YouTube Show.
`Created Language Access Plan that was Adopted by Commissioners.
`Received international recognition by ESRI for Food Distribution Map.
`Launched quarterly magazine INCLUSION.
New Hanover County, Adopted Budget 2024-2025 123
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General Government Diversity and Equity
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 376,351 $ 389,610 $ 428,214 9.9%
Benefits 113,723 122,425 134,268 9.7%
Operating Expenses 38,889 113,257 68,819 -39.2%
Total Expense Objects:$ 528,963 $ 625,292 $ 631,301 1.0%
Budgeted Expenditures by Expense Type
Salaries and Wages: 67.8%
Benefits: 21.3%
Operating Expenses: 10.9%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
150k
300k
450k
600k
750k
Expenditures Summary
$631,301 $6,009
(0.96% vs. prior year)
124 New Hanover County, Adopted Budget 2024-2025
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General Government Diversity and Equity
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟAll Diversity and Equity trainings receive a 95% approval rating from
employees
Diversity and Equity
100.0100.0100.0 100.0100.0100.0 100.0100.0100.0 100.0100.0100.0
95.095.0 95.095.0 95.095.0 95.095.0 95.095.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 125
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General Government Education
Education Education
Expenditures Summary
$145,296,733 $(11,864,356)
(-7.55% vs. prior year)
FY23-24
Revised
as of 6/30/24
FY24-25
Requested
FY24-25
Adopted
DOLLAR
CHANGE
PERCENT
CHANGE
EXPENDITURES:
New Hanover County Schools
Current Operating $ 94,027,460 $ 104,164,606 $ 99,560,894 $ 5,533,434 5.9%
Capital Outlay 13,480,417 - - (13,480,417) -100.0%
Restricted Funds - Pre-K* 1,949,844 1,950,000 974,844 (975,000) -50.0%
Total Current Expenditures $ 109,457,721 $ 106,114,606 $ 100,535,738 $ (8,921,983) -8.2%
Principal on School Bonds $ 15,335,000 $ 15,225,000 $ 15,225,000 $ (110,000) -0.7%
Interest on School Bonds 5,383,361 4,793,983 4,793,983 (589,378) -10.9%
Bond Fees 40,744 31,387 31,387 (9,357) -23.0%
Installment Debt 1,734,131 1,150,493 1,150,493 (583,638) -33.7%
NHC Schools Debt Service $ 22,493,236 $ 21,200,863 $ 21,200,863 $ (1,292,373) -5.7%
TOTAL EXPENDITURES FOR NHCS $ 131,950,957 $ 127,315,469 $ 121,736,601 $ (10,214,356) -7.7%
Cape Fear Community College
CFCC Current Operating $ 11,922,167 $ 13,068,360 $ 11,922,167 $ - 0.0%
CFCC Capital Outlay 3,243,492 3,748,000 1,920,000 (1,323,492) -40.8%
Total Current Expenditures $ 15,165,659 $ 16,816,360 $ 13,842,167 $ (1,323,492) -8.7%
Principal on CFCC Bonds $ 7,945,000 $ 7,820,000 $ 7,820,000 $ (125,000) -1.6%
Interest on CFCC Bonds 2,099,473 1,897,965 1,897,965 (201,508) -9.6%
CFCC Debt Service $ 10,044,473 $ 9,717,965 $ 9,717,965 $ (326,508) -3.3%
TOTAL EXPENDITURES FOR CFCC $ 25,210,132 $ 26,534,325 $ 23,560,132 $ (1,650,000) -6.5%
*FY2024-2025 Adopted Budget funds and additional $975,000 for Pre-K classrooms with American Rescue Plan (ARPA) funding for a total of
$1,950,000 for Pre-K classrooms and a total county expenditure for NHCS of $122.7 million
126 New Hanover County, Adopted Budget 2024-2025
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General Government Engineering
Engineering Engineering
The New Hanover County Engineering Department provides a range of engineering, shore protection, and
project management services, both to the community and to other county departments. The Engineering
Department’s services include administration and implementation of the Stormwater and Drainage Ordinance,
as well as the Sedimentation and Erosion Control Ordinance. As a local program office of the state, Engineering
issues and enforces Sedimentation and Erosion Control Permits for all non-governmental land-disturbing
activities within New Hanover County and the City of Wilmington. Engineering is also responsible for the
maintenance of abandoned cemeteries within New Hanover County.
Total Budget:$858,709
Position Count:8
For more information about Engineering: https://engineering.nhcgov.com/
FY23-24 Accomplishments
`Performed 152 Stormwater Plan reviews and 326 Erosion and Sediment Control reviews resulting in the
issuance of 115 Land Disturbance Permits and 51 Stormwater Permits.
`Completed the Mason Inlet Relocation Project by removing nearly 500,000 cubic yards out of the inlet and
relocating the inlet to its northern most boundary of the engineered corridor.
`Implemented an online application for Stormwater Permitting through COAST.
New Hanover County, Adopted Budget 2024-2025 127
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General Government Engineering
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 624,079 $ 612,364 $ 608,912 -0.6%
Benefits 192,596 198,285 217,699 9.8%
Operating Expenses 260,303 235,609 32,098 -86.4%
Total Expense Objects:$ 1,076,978 $ 1,046,258 $ 858,709 -17.9%
Budgeted Expenditures by Expense Type
Salaries and Wages: 70.9%
Benefits: 25.4%
Operating Expenses: 3.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
250k
500k
750k
1 000k
1 250k
Expenditures Summary
$858,709 $(187,549)
(-17.93% vs. prior year)
128 New Hanover County, Adopted Budget 2024-2025
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General Government Engineering
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ࠤ 100% of storm water permits are issued in 30 days or less
Engineering
96.0 93.0 100.0 91.0
100.0100.0 100.0100.0 100.0100.0 100.0100.0 100.0100.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 129
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General Government Facilities Management
Facilities Management Facilities Management
Facilities Management is a people, customer-oriented department with several distinct functions. The
department’s core objective is to provide a safe and hygienic environment for fellow employees, citizens of
New Hanover County, and visitors. The department accomplishes this through:
1. An efficient use of cost and energy
2. A computer generated work request system for routine, preventive and emergency maintenance
Facilities Management also oversees the construction, renovation and repair of county buildings and facilities.
Total Budget:$16,804,290
Position Count:82
For more information about Facilities Management: https://www.nhcgov.com/239/Facilities-Management
FY23-24 Accomplishments
`Completed the design of the Castle Hayne Fire Station, Gordon Road Fire Station, and Northchase Library.
`Completed the design and started construction on the Sheriff’s Office Vice and Detectives Building and
Project Grace.
`Completed the design and construction of the Blue Clay Road Business Park.
`Completed approximately $1.9M of capital repair projects to include the roof replacement at the Senior
Resource Center, switchgear repair at the Judicial Building, window well masonry repairs at the Historic
Courthouse, and hot water heater replacements at the Detention Center.
130 New Hanover County, Adopted Budget 2024-2025
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Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 3,931,378 $ 4,479,585 $ 4,702,859 5.0%
Benefits 1,515,410 1,816,232 2,008,923 10.6%
Operating Expenses 6,298,773 8,887,796 6,098,508 -31.4%
Capital Outlays 6,276,310 7,424,795 3,994,000 -46.2%
Total Expense Objects:$ 18,021,871 $ 22,608,408 $ 16,804,290 -25.7%
Budgeted Expenditures by Expense Type
Salaries and Wages: 28.0%Benefits: 12.0%
Operating Expenses: 36.3%
Capital Outlays: 23.8%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
5M
10M
15M
20M
25M
Expenditures Summary
$16,804,290 $(5,804,118)
(-25.67% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 131
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General Government Facilities Management
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPreventative maintenance as a percentage of vehicle work orders
Facilities Management
67.8 50.0
67.2 64.3
50.050.0 50.050.0 50.050.0 50.050.0 50.050.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
132 New Hanover County, Adopted Budget 2024-2025
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General Government Finance
Finance Finance
The Finance Department provides financial information and guidance to the Board of County Commissioners
and County Manager in allocating public resources to meet the needs and expectations of the community. The
department also leads the county’s annual budget process and maintains accurate financial information to
support the overall fiscal management through a system of financial planning, reporting, and control. Finance
staff oversee: budget and financial reporting; cash disbursements, cash receipts, and collections; county
payroll; grants; investments and debt; and procurement and accounts payable. The Finance Department also
manages financials for the Tourism Development Authority (TDA) for New Hanover County.
Total Budget:$1,244,449
Position Count:26
For more information about Finance: https://finance.nhcgov.com/
FY23-24 Accomplishments
`Maintained New Hanover County’s bond rating of AAA with Moody’s Investors Service and of AAA with
Standard & Poor’s.
`Issued $53.3 million in LOBS to fund the construction of a new library and museum facility in downtown
Wilmington known as Project Grace.
`Managed the financial aspects and assessment for the Mason Inlet relocation event, which occurs every
4-5 years and is critical to keeping both Wrightsville Beach and Figure Eight Island healthy.
`Awarded the Distinguished Budget Presentation Award by the Government Finance Officers Association
(GFOA) for the 33rd consecutive year. Awarded the Certificate of Excellence in Financial Reporting by the
Government Finance Officers Association (GFOA) for the Annual Comprehensive Financial Report (ACFR)
for the 43rd consecutive year.
New Hanover County, Adopted Budget 2024-2025 133
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General Government Finance
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,945,126 $ 2,266,002 $ 2,157,985 -4.8%
Benefits 655,749 759,578 810,876 6.8%
Operating Expenses (1,004,345) (1,219,766) (1,781,951) 46.1%
Capital Outlays 25,122 40,899 - -100.0%
Total Expense Objects:$ 1,621,652 $ 1,846,713 $ 1,186,910 -35.7%
Budgeted Expenditures by Expense Type
Salaries and Wages: 45.4%
Benefits: 17.1%
Operating Expenses: 37.5%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
-3.2M
-1.6M
0
1.6M
3.2M
4.8M
Expenditures Summary
$1,186,910 $(659,803)
(-35.73% vs. prior year)
134 New Hanover County, Adopted Budget 2024-2025
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General Government Finance
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPercent variance between budgeted and actual expenditures
Finance
6.5
5.4
10.010.0 10.010.0 10.010.0 10.010.0
Actual Target
Jun-22 Jun-23 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 135
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General Government Governing Body-County Commissioners/Clerk To The Board
Governing Body-County Commissioners/Clerk To The Board Governing Body-County Commissioners/
Clerk To The Board
The New Hanover County Board of Commissioners serves as the governing body of the county under the
county manager form of government. The primary duties of the board include assessing and setting priorities
for community needs, adopting an annual budget for the county, setting the county property tax rate and
providing administration of the county. The board also adopts ordinances to implement policies and appoints
citizens to serve on various boards and committees as a way of encouraging citizen participation. The Clerk
to the Board is appointed by the board and serves as the official administrative officer, handling the official
records kept by the Board of Commissioners. The Clerk to the Board also responds to citizen inquiries
and concerns, notifies the public and media of board meetings, and is responsible for coordinating the
membership of 37 boards and advisory committees.
Total Budget: $720,637
Position Count: 7
For more information about Governing Body-County Commissioners/Clerk to the Board: http://commissioners.nhcgov.com/
FY23-24 Accomplishments
`Adopted a budget with a total adopted ad valorem tax rate of 45 cents per $100 assessed value with 42.6
cents for the General Fund and 2.4 cents for the Debt Service Fund, ad valorem tax rate of 7.25 cents per
$100 of assessed value for Fire Rescue, Recycling and Solid Waste tipping fee of $52 per ton, and Stormwater
Services Fee of $5.65 per equivalent residential unit per month.
`Provided an accurate record of 67 official meetings of the board including the appropriate exhibits. Approved
minutes and exhibits were electronically scanned and indexed for public review via the county’s website.
All required documentation and reports were maintained according to the State Archives of North Carolina
Records Retention and Disposition Schedule.
`Advertised and recruited applicants for appointment to the board’s 37 advisory boards/committees/
commissions; minutes for same were electronically scanned and indexed through a link on the county’s
website.
`Provided guidance and assistance as needed for all New Hanover County boards/committees/commissions
on required procedures and recordkeeping and maintained electronic scanning and indexing of minutes.
`Ensured that the department website information was accurately maintained and relevant.
136 New Hanover County, Adopted Budget 2024-2025
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General Government Governing Body-County Commissioners/Clerk To The Board
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 400,730 $ 428,816 $ 431,841 0.7%
Benefits 125,557 129,662 175,457 35.3%
Operating Expenses 110,063 121,379 113,339 -6.6%
Total Expense Objects:$ 636,350 $ 679,857 $ 720,637 6.0%
Budgeted Expenditures by Expense Type
Salaries and Wages: 59.9%
Benefits: 24.3%
Operating Expenses: 15.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
200k
400k
600k
800k
1 000k
Expenditures Summary
$720,637 $40,780
(6.00% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 137
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General Government Governing Body-County Commissioners/Clerk To The Board
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟNumber of approved minutes and exhibit sets
Governing Body
18.0
13.0
18.0 20.0
18.018.0
13.013.0
18.018.0 20.020.0 20.020.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
138 New Hanover County, Adopted Budget 2024-2025
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General Government Human Resources
Human Resources Human Resources
The Human Resources Department is committed to serving New Hanover County by partnering with and
supporting the citizens, management, employees, departments and municipalities to succeed in making the
county a model of good governance. The department’s goal is for New Hanover County to be recognized as a
premiere employer in North Carolina. The department works hard to achieve this by creating programs that
attract, develop, retain, and engage a talented and diverse workforce. The Human Resources department
provides timely and responsive leadership, resources, and services through the following areas of expertise:
recruitment and retention strategies; effective employee relations management; employee benefits and
wellness administration; compensation and classification analysis; and employee training and development
opportunities.
Total Budget:$1,759,486
Position Count:14
For more information about Human Resources: https://www.nhcgov.com/274/Human-Resources/
FY23-24 Accomplishments
`Implemented a pay and classification study, as recommended by a third-party consultant, to ensure our
compensation structure remains competitive and supports employee retention.
`Introduced a distinctive scheduling arrangement for telecommunicators, allowing them to work 36 hours
exclusively over the weekend in 12-hour shifts. Despite the shorter hours, they receive compensation
equivalent to a full 40-hour workweek.
`Enhanced efficiency in processing high volumes of medical leave requests by implementing an automated
system for such requests that tracks leave and generates necessary notifications.
`Earned national recognition from the National Association of Counties (NACo) for our employee training
program on Burnout, highlighting our commitment to employee well-being.
`Developed and facilitated a crisis intervention program for school professionals, significantly bolstering the
mental health support infrastructure within our community and enhancing student well-being.
New Hanover County, Adopted Budget 2024-2025 139
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General Government Human Resources
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,138,429 $ 1,288,736 $ 1,265,362 -1.8%
Benefits 367,326 397,829 436,587 9.7%
Operating Expenses 177,386 282,250 57,537 -79.6%
Total Expense Objects:$ 1,683,141 $ 1,968,815 $ 1,759,486 -10.6%
Budgeted Expenditures by Expense Type
Salaries and Wages: 71.9%
Benefits: 24.8%
Operating Expenses: 3.3%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
500k
1 000k
1 500k
2 000k
2 500k
Expenditures Summary
$1,759,486 $(209,329)
(-10.63% vs. prior year)
140 New Hanover County, Adopted Budget 2024-2025
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General Government Human Resources
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ࠤ Percentage of County employee health plan participants who qualify
for wellness incentive health insurance rates
Human Resources
90.0
97.097.0 97.097.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 141
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General Government Information Technology
Information Technology Information Technology
The Information Technology Department provides the network infrastructure that supports the mission of New
Hanover County by maintaining and administering county employee phones, network, email, administrative
systems, training, computers and printers. The department is responsible for analyzing and implementing
the electronic needs of all county departments and insuring that adequate training is available to users.
Total Budget:$14,499,471
Position Count:41
For more information about Information Technology: https://www.nhcgov.com/310/Information-Technology
FY23-24 Accomplishments
`Artificial Intelligence: The IT department helped develop comprehensive AI guidelines, establishing a
framework for the responsible and ethical use of Artificial Intelligence in government operations. This
initiative also laid the groundwork for workforce development, enhancing internal capabilities to ensure
the smart, productive, and sustainable adoption of this promising technology.
`Cybersecurity Enhancements: The IT department significantly strengthened our cybersecurity defenses
and compliance measures by implementing advanced data protection tools and conducting thorough
security assessments with expert partners. We also conducted tabletop exercises with key internal and
external cybersecurity partners to enhance our preparedness for potential threats. With a 98% completion
rate in organization-wide cybersecurity training, our team proactively managed over 2,000 security alerts
and potential threats.
`Empowering Data-Driven Decision Making: The IT department received a NACo award for developing
a GIS Food Story Map, which helps connect residents in need with local food resources. This initiative
received national attention, including recognition from ESRI, highlighting our commitment to data-driven
decision-making. By leveraging technology, we enhanced community support and ensured that resources
are effectively distributed to those who need them most.
`Empowering Data-Driven Decision Making: The IT department received a NACo award for developing
a GIS Food Story Map, which helps connect residents in need with local food resources. This initiative
received national attention, including recognition from ESRI, highlighting our commitment to data-driven
decision-making. By leveraging technology, we enhanced community support and ensured that resources
are effectively distributed to those who need them most.
`Health and Human Services Technology Enhancement: The IT department made significant strides in
modernizing key technologies for social services case management. We launched a new digital system for
Social Services, streamlining paperwork and enabling social workers to better assist citizens, even when
working remotely in the field. Additionally, we developed a new digital tool for Street Outreach teams,
enhancing their ability to connect unhoused individuals with vital County resources and services. We also
closely collaborated with the Health Department to lay the groundwork for upgrading their electronic
medical system, a move that will enhance both security and service delivery.
`Public Safety Technology Enhancement: The IT department worked closely with our public safety partners
to implement several key upgrades that significantly improved user experience, safety, and ergonomics.
We upgraded their devices and mounting systems, ensuring better usability and comfort in the field.
Additionally, we enhanced the backend connectivity systems, including system integration improvements,
which boosted reliability, security, and overall user experience.
142 New Hanover County, Adopted Budget 2024-2025
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General Government Information Technology
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 2,754,840 $ 3,434,275 $ 3,780,004 10.1%
Benefits 904,980 1,164,873 1,358,499 16.6%
Operating Expenses 11,530,499 10,327,470 9,145,478 -11.4%
Capital Outlays 3,830,772 1,335,240 215,490 -83.9%
Total Expense Objects:$ 19,021,091 $ 16,261,858 $ 14,499,471 -10.8%
Budgeted Expenditures by Expense Type
Salaries and Wages: 26.1%
Benefits: 9.4%
Operating Expenses: 63.1%
Capital Outlays: 1.5%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
4M
8M
12M
16M
20M
Expenditures Summary
$14,499,471 $(1,762,387)
(-10.84% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 143
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General Government Information Technology
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟService level agreement timeliness expectations are met 90% of the time
Information Technology
90.0 90.0 90.0 90.0
90.090.0 90.090.0 90.090.0 90.090.0 90.090.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
144 New Hanover County, Adopted Budget 2024-2025
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General Government Legal - Risk Management
Legal - Risk Management Legal - Risk Management
The County Attorney is appointed by the Board of Commissioners and serves at the pleasure of the Board.
The County Attorney oversees a staff of 10, including the Risk Management division. County departments,
boards and commissions receive legal guidance and support from the County Attorney’s office. The tasks
performed may involve advice regarding legislation, including drafting of legislation for enactment; drafting or
reviewing all county contracts; representing the county, its officers, officials and employees in civil litigation;
studying, drafting or amending ordinances, resolutions, procedures and regulations; revising and updating
the County Code of Ordinances; initiating lawsuits to ensure compliance with all county ordinances and
regulations; assisting citizens by providing guidance regarding county procedures; assisting contractors with
the pre-qualification and re-qualification process to become eligible to bid on New Hanover County projects;
and researching and filing bankruptcy claims on behalf of county departments for outstanding balances
owed to the county.
Total Budget:$1,557,363
Position Count:10
For more information about Legal/Risk Management: https://www.nhcgov.com/311/Legal-Risk-Management/
FY23-24 Accomplishments
`Represented the county in civil litigation in state and federal courts; nuisance abatements and environmental
litigation to address public health and safety concerns through the Sheriff’s Office, Engineering, Health and
Human Services, and Building Safety, and tax appeals before the North Carolina Property Tax Commission.
`Assisted outside counsel in filing a lawsuit against PFAS manufacturers and sellers.
`Executed over 735 contracts for New Hanover County, ABC Board and Airport Authority.
`Drafted the Abandoned Vessel Ordinance adopted by the Board of Commissioners.
New Hanover County, Adopted Budget 2024-2025 145
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General Government Legal - Risk Management
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,203,177 $ 1,102,774 $ 1,098,959 -0.3%
Benefits 343,571 341,858 370,740 8.4%
Operating Expenses 77,776 119,572 87,664 -26.7%
Total Expense Objects:$ 1,624,524 $ 1,564,204 $ 1,557,363 -0.4%
Budgeted Expenditures by Expense Type
Salaries and Wages: 70.6%
Benefits: 23.8%
Operating Expenses: 5.6%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
400k
800k
1 200k
1 600k
2 000k
Expenditures Summary
$1,557,363 $(6,841)
(-0.44% vs. prior year)
146 New Hanover County, Adopted Budget 2024-2025
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General Government Legal - Risk Management
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟSuccessful litigation rate: civil actions
Legal - Risk Management
80.0 80.0 80.0 80.0
80.080.0 80.080.0 80.080.0 80.080.0 80.080.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 147
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General Government Planning and Land Use
Planning and Land Use Planning and Land Use
New Hanover County’s Planning and Land Use Department facilitates the review and approval of new
development, creation and implementation of long range comprehensive and community-level plans, and the
administration of the Zoning, Flood Damage Prevention, and Subdivision Ordinances in the unincorporated
areas of the county – all to enhance New Hanover County’s livability and to support its long-term resilience.
Total Budget:$2,795,187
Position Count:20
For more information about Planning and Land Use: https://planning.nhcgov.com/
FY23-24 Accomplishments
`After an August 2023 joint work session between the Board of Commissioners and Planning Board,
staff launched the update to the County’s Comprehensive Plan. Originally adopted in 2016, the current
Comprehensive Plan has been instrumental in shaping land use and development across the county,
informing the Unified Development Ordinance (UDO) update, consideration of development applications,
staff work plans and programming, and County investments, such as the Last Frontier water and sewer
extensions. Since its adoption, the County’s population has continued to grow, housing affordability remains
a concern, and new information and challenges around environmental hazards and infrastructure needs
has come to light. Over the past year, staff has worked to develop the framework for the plan, gather
existing conditions, and initiating public engagement for this update, Destination 2050.
`While the full Comprehensive Plan update is anticipated to be complete in late 2025, staff fast tracked a
Bicycle and Pedestrian Priorities Plan amendment to the 2016 Comprehensive Plan, which was adopted by
the Board of Commissioners in June 2024. This plan amendment was intended to articulate existing priority
bicycle and pedestrian projects that had been identified and vetted over the past several years. They had
been presented to the Board previously but were not included in any County-adopted plan, which was
needed for eligibility for certain types of funding. The amendment also included Board of Commissioners
direction requiring developers provide easements for future bicycle and pedestrian infrastructure along
Carolina Beach Road South where a future multi-use path is planned.
`In response to ongoing concerns about the safety of private wells as the community learns more about the
extent of PFAS water contamination in the area, county staff worked with representatives from CFPUA and
community residents to develop a water station pilot program designed to provide safe drinking water to
communities in the short-term as longer-term initiatives are pursued. Housing staff worked with CFPUA to
identify potential locations where water stations were possible in the communities showing high levels of
private well contamination and identified three partners in the northern part of the county. An initial water
station was installed in November 2023 at St. James AME Church in Wrightsboro, the second water station
was installed in partnership with Scotts Hill Community Center, and the third water station is currently in
the process of being installed at Shoulders Branch Missionary Baptist Church in Castle Hayne.
`In June 2024, the Board of Commissioners adopted the staff-initiated Unified Development Ordinance
amendment to develop standards requiring EV-Capable parking spaces as part of new development projects.
The intent of the amendment was to create clear, easily understood standards that make retrofitting
parking spaces for EV charging stations easier and less expensive, preparing for the anticipated demand
for local charging locations as electric vehicles become more common for residents and visitors.
`This past year, staff coordinated with IT staff to develop a streamlined method to track and manage zoning
compliance cases using Salesforce, which was launched in early 2024. The updated process allows for citizen
complaints to be detailed in a centrally located database, assigned to specific staff members, and tracked
to ensure quality customer service and quick resolution. Since implementation, zoning enforcement staff
have been able to investigate and coordinate on 75 zoning compliance concerns.
148 New Hanover County, Adopted Budget 2024-2025
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General Government Planning and Land Use
Budgeted Expenditures by Expense Type
Salaries and Wages: 51.8%
Benefits: 20.2%Operating Expenses: 28.0%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
2M
4M
6M
8M
10M
Expenditures Summary
The large increase in the Planning and Land Use budget in FY 2024 is the expansion of an affordable housing
program in New Hanover County. More than $3 million was appropriated for this program and is expected
to continue for at least 5 years. For FY 2025, this program is continued with American Rescue Plan Funding.
$2,795,187 $(5,925,863)
(-67.95% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 149
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General Government Planning and Land Use
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,276,038 $ 1,385,948 $ 1,448,292 4.5%
Benefits 445,137 498,844 564,107 13.1%
Operating Expenses 344,791 6,720,770 782,788 -88.4%
Transfers to Other Funds - 115,488 - -100.0%
Total Expense Objects:$ 2,065,966 $ 8,721,050 $ 2,795,187 -67.9%
150 New Hanover County, Adopted Budget 2024-2025
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General Government Planning and Land Use
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPercentage of zoning violation cases closed or provided to legal
within 6 months
Planning & Land Use
51.8
69.6
50.050.0 50.050.0 50.050.0
Actual Target
Jun-23 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 151
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General Government Register of Deeds
Register of Deeds Register of Deeds
The Register of Deeds Department is responsible for recording, indexing, preserving and maintaining real
property documents, financial statements, birth, death, marriage, military discharge and notary public records
in accordance with North Carolina General Statutes and local ordinances. The department also handles the
processing of passports. It assists attorneys, paralegals, realtors, surveyors, banking officers, and the general
public with the retrieval of these permanent records and issues certified copies to the recipient. The Registrar
of Deeds is an elected position.
Total Budget:$1,980,531
Position Count:20
For more information about the Register of Deeds: https://registerofdeeds.nhcgov.com/
FY23-24 Accomplishments
● Created the new position of ROD Support Technician establishing on site IT maintenance.
● Developed a Standard Operating Procedure Manual for the Registry.
● Preservation of 21 volumes of land records, maintaining future access.
● Reduced operating budget by 12% aligning with the counties shared value of stewardship.
● Successfully recorded New Hanover County’s first electronic map and Assumed Business Name form
for improved access and customer service.
● Added training for new realtors and attorneys to learn the ROD search system to optimize client services.
● Celebrated employee excellence with 15 stellar awards and 4 five-star awards.
●Improved accessibility by adding computers equipped with the civil processing system and internal
records search at both the Northeast and Carolina Beach libraries.
152 New Hanover County, Adopted Budget 2024-2025
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Register of Deeds
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,081,849 $ 1,187,055 $ 1,194,556 0.6%
Benefits 417,836 475,475 522,028 9.8%
Operating Expenses 184,009 271,557 141,947 -47.7%
Capital Outlays - 20,092 - -100.0%
Total Expense Objects:$ 1,683,694 $ 1,954,179 $ 1,858,531 -4.9%
Budgeted Expenditures by Expense Type
Salaries and Wages: 64.3%
Benefits: 28.1%
Operating Expenses: 7.6%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
500k
1 000k
1 500k
2 000k
2 500k
Expenditures Summary
$1,980,531 $(115,648)
(-5.52% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 153
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General Government Register of Deeds
Automation Enhancement and Preservation Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenses $ 175,424 $ 142,000 $ 122,000 -14.1%
Total Expense Objects:$ 175,424 $ 142,000 $ 122,000 -14.1%
154 New Hanover County, Adopted Budget 2024-2025
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General Government Register of Deeds
Revenues Summary
$5,216,261 $(1,279,249)
(-19.69% vs. prior year)
Revenues by Source
Projected Revenues by Source
Other Taxes: 71.89%
Intergov Rev-State: 0.04%
Charges For Services: 26.73%
Misc Revenue: 0.58%
Appropriated Fnd Bal: 0.77%
Budgeted and Historical Revenues by Source
Other Taxes Intergov Rev-State Charges For Services Misc RevenueL-T Debt Issued Appropriated Fnd Bal
FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
6M
7M
New Hanover County, Adopted Budget 2024-2025 155
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Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
REVENUE SOURCE
Other Taxes
Real Property Transfer Tax $ 3,775,701 $ 4,330,500 $ 3,750,000 -13.4%
Total Other Taxes:$ 3,775,701 $ 4,330,500 $ 3,750,000 -13.4%
Intergov Rev-State
Grant-State $ 4,166 $ 2,000 $ 2,000 0.0%
Total Intergov Rev-State:$ 4,166 $ 2,000 $ 2,000 0.0%
Charges For Services
Copy Fees $ 458,486 $ 415,000 $ 380,000 -8.4%
Vras Birth Cert Search Fee 6,940 5,828 5,828 0.0%
Financial Statement Fees 33,020 29,515 23,313 -21.0%
Map Fees 8,552 8,123 8,123 0.0%
Marriage License Fees 47,035 47,802 38,222 -20.0%
Non-Standard Doc Surcharge 965 2,100 850 -59.5%
Notary Qualificaiton Fees 7,820 8,050 7,925 -1.6%
Registration Fees 348,254 1,581,500 930,000 -41.2%
Registration Fees-Deed Tr Fee 6 - - 0.0%
Total Charges For Services:$ 911,078 $ 2,097,918 $ 1,394,261 -33.5%
Misc Revenue
Miscellaneous Revenue $ 12,044 $ 5,000 $ 30,000 500.0%
Total Misc Revenue:$ 12,044 $ 5,000 $ 30,000 500.0%
L-T Debt Issued
Lease Liabilites Issued $ - $ 20,092 $ - -100.0%
Total L-T Debt Issued:$ - $ 20,092 $ - -100.0%
Appropriated Fnd Bal
Approp Fund Balance $ - $ 40,000 $ 40,000 0.0%
Total Appropriated Fnd Bal:$ - $ 40,000 $ 40,000 0.0%
Total Revenue Source:$ 4,702,989 $ 6,495,510 $ 5,216,261 -19.7%
156 New Hanover County, Adopted Budget 2024-2025
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General Government Register of Deeds
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPercent of copies mailed within 1 business day
Register of Deeds
100.0 100.0 100.0 100.0
100.0100.0 100.0100.0 100.0100.0 100.0100.0 100.0100.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 157
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General Government Soil and Water Conservation District
Soil and Water Conservation District Soil and Water Conservation District
The Soil and Water Conservation District serves the community in several ways:
- To bring environmental education to any interested class group or organization
- To assist public and private land owners with stormwater management
- To aid the community in open lands preservation and conservation
Total Budget:$390,934
Position Count:3
For more information about the Soil and Water Conservation District: https://soilwater.nhcgov.com/
FY23-24 Accomplishments
`Interacted with school students through in-person presentations. Provided education for approximately
1,956 New Hanover County Students.
`Interacted with the public through festivals, presentations, and social media. Provided interaction and
information for approximately 27,122 people.
`Installed six rain gardens, four cisterns, one terrace wall, and one impervious surface conversion through
local funds allocated for water quality improvements. Spent 100% of funding provided by the City of
Wilmington.
`Sold 134 rain barrels through local rain barrel sales.
`Completed Pages Creek Watershed Restoration Plan with Cape Fear Resource Conservation & Development,
Inc. (RC&D) and Moffatt and Nichol. Plan was accepted by the North Carolina Division of Water Quality in
January 2024. Applied for 319 grant funding with New Hanover County Arboretum to install water quality
improvement projects in Pages Creek.
158 New Hanover County, Adopted Budget 2024-2025
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General Government Soil and Water Conservation District
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 155,394 $ 210,840 $ 217,308 3.1%
Benefits 47,450 71,857 78,340 9.0%
Operating Expenses 77,628 133,461 95,286 -28.6%
Total Expense Objects:$ 280,472 $ 416,158 $ 390,934 -6.1%
Budgeted Expenditures by Expense Type
Salaries and Wages: 55.6%
Benefits: 20.0%
Operating Expenses: 24.4%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
100k
200k
300k
400k
500k
Expenditures Summary
$390,934 $(25,224)
(-6.06% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 159
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General Government Soil and Water Conservation District
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟIncrease percentage of reviews and technical assistance used to help
solve community problems
Soil & Water Conservation
32.0
10.010.0 10.010.0
Actual Target
Jun-24 Jun-25
160 New Hanover County, Adopted Budget 2024-2025
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General Government Strategy
Strategy Strategy
As a steward of New Hanover County’s Strategic Plan, the Office of Strategy facilitates the development of
the strategic plan and the implementation of the plan through alignment with all county planning processes,
development of strategic partnerships and initiatives, and internal process improvements and policy
development.
Total Budget:$1,866,870
Position Count:5
For more information about Strategy: https://strategy.nhcgov.com/
FY23-24 Accomplishments
`The Office of Strategy facilitated the submission and recognition of New Hanover County through the
National Association of Counties (NACo) Achievement in Innovation Awards - earning 11 Achievement
Awards in 2024 for a total of 76 NACo Achievement Awards since 2016, including four straight years with
10 or more. Awards included seven different departments. Below is a list of the programs and services
that received these distinctions:
●Teacher Incentives Housing Assistance Program
●Blue Clay Business Park
●Mental Health and Substance Use Disorder Strategic Plan
●Customer Service at the New Government Center
●Cyber Crime Unit
●Integrated Targeted Testing Services
●Food Access Story Map
●Healing Place
●Getting Home Street Outreach Team
●Community Empowerment Court
●Shadow Puppetry
`The Office of Strategy established and leads the Collaborative Opioid and Mental Health Planning and
Strategy Sessions (COMPASS) group to unite stakeholders and program administrators involved in opioid
settlement-funded initiatives. The COMPASS group meets monthly to review the progress of programs
designed to address opioid use disorders and mental health initiatives. This collaborative effort enhances
service delivery in our community. .
`The Office of Strategy developed the Community Resource Portal, a tool designed to help providers and
residents locate and access resources tailored to their specific needs. This innovative portal uses ArcGIS
Online technology to map local resources and provide residents with relevant, easy-to-access information.
The creation of this resource was a key recommendation from New Hanover County’s Mental Health and
Substance Use Disorder Strategic Plan..
`The Office of Strategy facilitated listening sessions and employee surveys to prepare an analysis and report
on customer-focused service at the Department of Health and Human Services. This was prompted after
the unexpected resignation of the Health and Human Services Director and was designed to look for
common themes and ways to improve the experience for both internal and external customers. Strategy
partnered with Human Resources and developed a detailed action plan that has been fully implemented.
`The Office of Strategy facilitated and developed strategic plans for the Cape Fear Museum and the Library.
Both of these plans support the county’s overall strategic plan and work to bring to life the operations at
Project Grace and beyond.
New Hanover County, Adopted Budget 2024-2025 161
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General Government Strategy
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 509,766 $ 497,864 $ 441,689 -11.3%
Benefits 168,171 162,845 181,613 11.5%
Operating Expenses 453,911 1,510,958 1,243,568 -17.7%
Total Expense Objects:$ 1,131,848 $ 2,171,667 $ 1,866,870 -14.0%
Budgeted Expenditures by Expense Type
Salaries and Wages: 23.7%
Benefits: 9.7%
Operating Expenses: 66.6%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
500k
1 000k
1 500k
2 000k
2 500k
Expenditures Summary
$1,866,870 $(304,797)
(-14.04% vs. prior year)
162 New Hanover County, Adopted Budget 2024-2025
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General Government Strategy
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ࠤ Number of efficiencies gained by completed process improvements
3.0 5.0
36.036.036.0
4.04.04.0
39.039.039.0
2.02.02.0 2.02.02.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 163
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General Government Tax
Tax Tax
The Tax Department is responsible for obtaining, developing, analyzing, and maintaining records necessary
for the appraisal, assessment, billing, collection, and listing of taxes associated with real and personal property
within the jurisdiction of the county and municipalities, according to the state of North Carolina General
Statutes. The Tax Department is required to provide information, research, and maintain records for the NC
Department of Revenue, and provide statistical information for General Assembly analysts. The department
also serves as the staff liaison to the Board of Equalization and Review.
Total Budget:$5,978,820
Position Count:48
For more information about Tax: https://tax.nhcgov.com/
FY23-24 Accomplishments
`Maintained a collection rate of more than 99.5 percent in all jurisdictions.
`Implemented new business auditing software to discover new businesses.
`Completed analysis to establish the Schedule of Values for the upcoming Revaluation.
164 New Hanover County, Adopted Budget 2024-2025
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General Government Tax
Tax Operating Department
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 2,662,900 $ 3,064,636 $ 3,169,133 3.4%
Benefits 1,021,404 1,149,609 1,260,363 9.6%
Operating Expenses 1,180,675 1,468,077 1,379,324 -6.0%
Capital Outlays - 182,612 - -100.0%
Total Expense Objects:$ 4,864,979 $ 5,864,934 $ 5,808,820 -1.0%
Budgeted Expenditures by Expense Type
Salaries and Wages: 54.6%
Benefits: 21.7%
Operating Expenses: 23.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
1.5M
3M
4.5M
6M
7.5M
Expenditures Summary
$5,978,820 $(56,114)
(-0.93% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 165
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General Government Tax
Reappraisal Reserve Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenses $ 103,161 $ 170,000 $ 170,000 0.0%
Total Expense Objects:$ 103,161 $ 170,000 $ 170,000 0.0%
166 New Hanover County, Adopted Budget 2024-2025
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General Government Tax
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs:
View the department’s current KPIs.
ɟCollection Rate: NHC
Tax
80.380.380.3
99.199.199.1 99.699.699.6
99.599.5 99.599.5 99.599.5 99.599.5 99.599.5
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
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168 New Hanover County, Adopted Budget 2024-2025
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Citizens
County Commissioners
Legal Attorney Administration Manager Governing Body Clerk
Assistant County Manager Assistant County Manager Assistant County Manager
Health & Human
Services Agency
Senior Resource
Center Veteran Services Recovery
Services
Social
Services
Public
Health
Function Structure
Trillium
The
Healing
Place
Human Services
Human Services is responsible for providing health and social-related services for our most vulnerable
residents; children, elderly, economically disadvantaged, disabled, and veterans.
Total Budget:$79,289,483
Position Count:616
New Hanover County, Adopted Budget 2024-2025 169
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Human Services Health
Health Health
The New Hanover County Health Department is committed to advancing the health and well-being of our
community through a comprehensive range of healthcare services, preventive medical and dental care,
and proactive environmental protection initiatives. As one of the first public health departments in North
Carolina to achieve accreditation under the North Carolina Local Health Department Accreditation (NCLHDA)
Program, we continue to uphold and exceed these rigorous public health standards, ensuring that we deliver
high-quality, evidence-based services to the citizens of New Hanover County.
Total Budget:$23,912,204
Position Count:201
For more information about Health: https://health.nhcgov.com/
FY23-24 Accomplishments
`Our Environmental Health team successfully achieved a 100% inspection completion rate across 1,255
locations, conducting a total of 3,370 inspections and educational visits. This effort ensured compliance
and safety standards were upheld throughout New Hanover County.
`Our Vector Control Team was recognized as a County of Regional Expertise for integrated mosquito
management. The team’s successful identification of a new mosquito species in New Hanover County led
to additional state funding, enhancing both regional and local mosquito control programs.
`The newly established 911 CARE (Community Assistance, Response, and Engagement) Team effectively
managed and completed over 900 referrals, providing direct support to callers within the 911 center.
Additionally, the team delivered mental health first aid training to 911 telecommunicators, bolstering their
resilience and capacity to handle emergency situations.
170 New Hanover County, Adopted Budget 2024-2025
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Human Services Health
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 11,426,988 $ 12,940,969 $ 15,112,082 16.8%
Benefits 3,946,284 4,638,965 5,807,972 25.2%
Operating Expenses 2,639,566 2,923,289 2,992,150 2.4%
Capital Outlays 86,654 783,559 - -100.0%
Total Expense Objects:$ 18,099,492 $ 21,286,782 $ 23,912,204 12.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 63.2%
Benefits: 24.3%
Operating Expenses: 12.5%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
6M
12M
18M
24M
30M
Expenditures Summary
$23,912,204 $2,625,422
(12.33% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 171
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Human Services Health
Revenues Summary
$7,261,581 $(3,448,248)
(-32.20% vs. prior year)
Revenues by Source
Projected Revenues by Source
Intergov Rev-Federal: 42.5%
Intergov Rev-State: 12.3%
Charges For Services: 18.3%Intergov Rev-Other: 23.0%
Misc Revenue: 3.8%
Budgeted and Historical Revenues by Source
Intergov Rev-Federal Intergov Rev-State Charges For Services Intergov Rev-OtherMisc Revenue
FY2023 FY2024 FY2025
-2M
0
2M
4M
6M
8M
10M
12M
172 New Hanover County, Adopted Budget 2024-2025
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Human Services Health
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
REVENUE SOURCE
Intergov Rev-Federal
Federal-Cts Funds $ 28,000 $ 28,000 $ 28,000 0.0%
Flu-Pneumonia Vaccine 63,145 14,000 40,000 185.7%
Grant-Federal 714,208 764,516 728,128 -4.8%
Child Health Fed-State 81,726 100,099 100,099 0.0%
Healthy Mothers & Child-Fed-St 137,616 135,271 135,271 0.0%
Title Xix Fees 1,720,068 1,397,173 1,888,950 35.2%
Grant-Federal-State Rev Grant 190,955 142,051 142,051 0.0%
Corps Of Engineers Grant 19,498 23,000 23,000 0.0%
Total Intergov Rev-Federal:$ 2,955,216 $ 2,604,110 $ 3,085,499 18.5%
Intergov Rev-State
Bioterrorism Preparedness $ 78,096 $ 61,041 $ 61,041 0.0%
Nc Health Choice Fees 4,945 9,000 - -100.0%
Grant-State 1,633,359 2,730,170 809,526 -70.3%
Temp Aid To Needy Families 24,463 23,751 23,751 0.0%
Total Intergov Rev-State:$ 1,740,863 $ 2,823,962 $ 894,318 -68.3%
Charges For Services
Health Fees $ 735,745 $ 651,827 $ 1,020,250 56.5%
Family Planning Fees 87,576 60,000 65,000 8.3%
Ins Fees-Mntl Hlth-Hlth Dept 136,069 120,000 245,000 104.2%
Total Charges For Services:$ 959,390 $ 831,827 $ 1,330,250 59.9%
Intergov Rev-Other
Contr Fr Nhc Schools $ 680,000 $ 680,000 $ - -100.0%
School Funds To School Health 2,948,448 3,009,223 1,500,000 -50.2%
Grant-Local-Other Revenue-Gran 76,486 112,982 87,000 -23.0%
Good Shepherd Ministries Grant 123,606 85,000 85,000 0.0%
Total Intergov Rev-Other:$ 3,828,540 $ 3,887,205 $ 1,672,000 -57.0%
Misc Revenue
Contributions $ 388 $ 350 $ 550 57.1%
Miscellaneous Revenue (7,455) - - 0.0%
Health Misc Income 425 100 150 50.0%
Contributions-From Escrow Acct - 40,216 278,814 593.3%
Total Misc Revenue:$ (6,642) $ 40,666 $ 279,514 587.3%
L-T Debt Issued - 522,059 - -100.0%
Software Liabilites Issued - 522,059 - -100.0%
Total L-T Debt Issued:$ - $ 1,044,118 $ - -100.0%
Total Revenue Source:$ 9,477,367 $ 11,231,888 $ 7,261,581 -35.3%
New Hanover County, Adopted Budget 2024-2025 173
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Human Services Health
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟ95% of environmental health permits (septic, well, restaurant, hotel,
swimming pool and tattoo parlor) are processed within 7 days
Health
100.0 100.0 100.0 100.0
95.095.0 95.095.0 95.095.0 95.095.0 95.095.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
174 New Hanover County, Adopted Budget 2024-2025
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Human Services Health and Human Services Administration
Health and Human Services Administration Health and Human Services Administration
In FY2020, the consolidation of Health and Human Services brought about a centralized system of support
services that fosters synergy, enhances efficiency, and delivers a better client experience. The unit offers
managerial, administrative, performance data, program management, fiscal, and budgetary support to both
the Health and Social Services Departments. This restructured framework is overseen by county management,
in partnership with a 15-member Consolidated Human Services Board.
Total Budget:$4,604,940
Position Count:54
For more information about Health: https://health.nhcgov.com/
New Hanover County, Adopted Budget 2024-2025 175
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Human Services Health and Human Services Administration
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 2,851,444 $ 3,042,439 $ 3,167,850 4.1%
Benefits 1,060,978 1,213,509 1,394,080 14.9%
Operating Expenses 56,109 127,994 43,010 -66.4%
Total Expense Objects:$ 3,968,531 $ 4,383,942 $ 4,604,940 5.0%
Budgeted Expenditures by Expense Type
Salaries and Wages: 68.8%
Benefits: 30.3%
Operating Expenses: 0.9%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
Expenditures Summary
$4,604,940 $220,998
(5.04% vs. prior year)
176 New Hanover County, Adopted Budget 2024-2025
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Human Services Port City United
Port City United Port City United
Port City United (PCU) is part of the county’s overall community investment plan to provide resources and
connections for residents, increase stability for families, and give children and adults strong foundations
to thrive. PCU is being developed from evidence-based programs and through direct community input and
involvement. Port City United ceased opperations effective July 1, 2024. The link below provides additional
information about PCU as well as additional free resources for mental health, housing, food insecurity,
emergency assistance, and other community supports.
Total Budget:$-
Position Count:0
For more information about Port City United: https://portcityunited.nhcgov.com/
New Hanover County, Adopted Budget 2024-2025 177
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Human Services Port City United
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 611,780 $ 680,160 - -100.0%
Benefits 203,781 292,789 - -100.0%
Operating Expenses 1,627,078 2,195,535 - -100.0%
Total Expense Objects:$ 2,442,639 $ 3,168,484 - -100.0%
Budgeted Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
800k
1 600k
2 400k
3 200k
4 000k
Expenditures Summary
$0 $(3,168,484)
(-100.00% vs. prior
year)
178 New Hanover County, Adopted Budget 2024-2025
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Human Services Senior Resource Center
Senior Resource Center Senior Resource Center
The New Hanover County Senior Resource Center is a state-recognized “Senior Center of Excellence”. The
Senior Resource Center has had several name changes (Services for the Aging, the Department of Aging,
and the Senior Resource Center) and has moved over the years (Fifth & Chestnut streets, Lucille Shuffler
Building on Carolina Beach Road, and in February, 1992, the current location opened at 2222 South College
Road). Interior building renovations were completed in October 2020. Although the names and locations have
changed, the focus on senior issues, needs, and services remain the top priority.
Total Budget:$5,604,258
Position Count:32
For more information about the Senior Resource Center: https://src.nhcgov.com/1191/Senior-Resource-Center
FY23-24 Accomplishments
`Developed and launched an online resource guide for older adults, improving access to local, state, and
federal resources.
`New Hanover County successfully applied for and accepted as a recognized member of the AARP Network
of Age-Friendly Communities further strengthening its committing to livable communities for all ages and
life stages.
`The Senior Resource Center made significant strides in enhancing social, physical, and mental opportunities
for older adults, with 68,962 activity check-ins, reflecting a 23% increase from FY22-23.
`The Senior Resource Center prioritized equity and inclusion through the Community EngAGEment program.
`Hosted the “Aging Matters” Legislative Event, where older adults engaged with local and state elected
officials to learn about and advocate for issues related to aging.
`New Hanover County’s Senior Health Insurance Information Program (SHIIP) was ranked number one in
the state for achieving the most Medicare savings, with counselors helping secure $2,022,286 in Medicare
savings for 619 clients.
`The Senior Resource Center underwent monitoring on nine grant programs, all resulting in zero deficiencies,
showcasing the Center’s effective stewardship of funds dedicated to enhancing the well-being of older
adults.
New Hanover County, Adopted Budget 2024-2025 179
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Human Services Senior Resource Center
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,535,662 $ 2,058,867 $ 2,133,419 3.6%
Benefits 538,528 797,835 784,433 -1.7%
Operating Expenses 2,023,412 3,052,670 2,686,406 -12.0%
Capital Outlays 45,000 231,488 - -100.0%
Total Expense Objects:$ 4,142,602 $ 6,140,860 $ 5,604,258 -8.7%
Budgeted Expenditures by Expense Type
Salaries and Wages: 38.1%
Benefits: 14.0%
Operating Expenses: 47.9%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
1.5M
3M
4.5M
6M
7.5M
Expenditures Summary
$5,604,258 $(536,602)
(-8.74% vs. prior year)
180 New Hanover County, Adopted Budget 2024-2025
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Human Services Senior Resource Center
Revenues Summary
$2,419,549 $(1,157,256)
(-32.35% vs. prior year)
Revenues by Source
Projected Revenues by Source
Intergov Rev-Federal: 87.2%
Intergov Rev-State: 1.7%
Charges For Services: 4.0%
Intergov Rev-Other: 4.6%
Misc Revenue: 2.4%
Budgeted and Historical Revenues by Source
Intergov Rev-Federal Intergov Rev-State Charges For Services Intergov Rev-OtherMisc Revenue
FY2023 FY2024 FY2025
0
600k
1 200k
1 800k
2 400k
3 000k
3 600k
4 200k
New Hanover County, Adopted Budget 2024-2025 181
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Human Services Senior Resource Center
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
REVENUE SOURCE
Intergov Rev-Federal
Grant-Federal $780,880 $1,124,735 $662,875 -41.1%
Grant-Federal-State Rev Grant 1,636,236 2,069,459 1,448,036 -30.0%
Total Intergov Rev-Federal: $2,417,116 $3,194,194 $2,110,911 -33.9%
Intergov Rev-State
Grant-State $41,288 $87,386 $41,313 -52.7%
Total Intergov Rev-State: $41,288 $87,386 $41,313 -52.7%
Charges For Services
Ins Fees-Mntl Hlth-Hlth Dept $- $- $80,000 100.0%
Rent 17,380 12,500 17,380 39.0%
Total Charges For Services: $17,380 $12,500 $97,380 679.0%
Intergov Rev-Other
Grant-Local-Other Revenue-Gran $64,120 $137,529 $100,145 -27.2%
Contributions From Vocal 4,818 20,446 11,800 -42.3%
Total Intergov Rev-Other: $68,938 $157,975 $111,945 -29.1%
Misc Revenue
Project Income - Nutrition $61,530 $45,500 $49,500 8.8%
Project Income Social 954 1,500 7,500 400.0%
Project Income-Medical 573 1,000 1,000 0.0%
Total Misc Revenue: $63,057 $48,000 $58,000 20.8%
L-T Debt Issued - 76,750 - -100.0%
Software Liabilites Issued - 76,750 - -100.0%
Total L-T Debt Issued: $- $153,500 $- -100.0%
Total Revenue Source: $2,607,779 $3,653,555 $2,419,549 -33.8%
182 New Hanover County, Adopted Budget 2024-2025
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Human Services Senior Resource Center
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟAverage waitlist for Home Delivered Meals consumer is <21 days
Senior Resource Center
14.014.014.0 15.015.015.0
18.018.018.0 18.018.018.0
20.020.0 20.020.0 20.020.0 20.020.0 20.020.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 183
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Human Services Social Services
Social Services Social Services
The Department of Social Services provides economic assistance to New Hanover County citizens with basic
subsistence needs. The department works in cooperation with other public and private organizations to
protect children, strengthen families and help families and individuals achieve self-sufficiency.
Total Budget:$42,220,817
Position Count:325
For more information about Social Services: https://socialservices.nhcgov.com/
FY23-24 Accomplishments
●Economic Services successfully launched NC Medicaid Expansion, proactively conducting outreach
events and maintaining ongoing staffing at various venues across the county. This approach enabled
New Hanover County residents to be well-informed about the new Medicaid Expansion opportunities.
As a result, Medicaid benefits were extended to 11,155 county residents.
●Thanks to the dedication of HHS employees, the food pantry was sustained, providing crucial assistance
to 470 adults and 211 children. A total of 3,258 food items were distributed to families in need, made
possible through competitive food drives coordinated within HHS.
●The successful implementation of the Traverse computer system within Social Work Services led to
a significant enhancement in service delivery. The system streamlined case management processes,
reduced administrative burdens, and improved the accuracy and accessibility of client records. The
advanced data analytics capabilities empowered more informed decision-making, ultimately elevating
the overall quality of care provided to clients.
184 New Hanover County, Adopted Budget 2024-2025
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Human Services Social Services
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 19,406,154 $ 21,452,992 $ 22,542,573 5.1%
Benefits 7,004,778 8,617,586 9,100,525 5.6%
Operating Expenses 10,920,404 11,978,394 10,541,667 -12.0%
Capital Outlays 89,095 140,286 36,052 -74.3%
Total Expense Objects:$ 37,420,431 $ 42,189,258 $ 42,220,817 0.1%
Budgeted Expenditures by Expense Type
Salaries and Wages: 53.4%
Benefits: 21.6%Operating Expenses: 25.0%
Capital Outlays: 0.1%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
10M
20M
30M
40M
50M
Expenditures Summary
$42,220,817 $31,559
(0.07% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 185
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Human Services Social Services
Revenues Summary
$18,585,446 $(1,523,743)
(-7.58% vs. prior year)
Revenues by Source
Projected Revenues by Source
Intergov Rev-Federal: 96.2%
Intergov Rev-State: 3.2%
Charges For Services: 0.1%
Intergov Rev-Other: 0.1%
Misc Revenue: 0.3%
Budgeted and Historical Revenues by Source
Intergov Rev-Federal Intergov Rev-State Charges For Services Intergov Rev-OtherMisc Revenue L-T Debt Issued
FY2023 FY2024 FY2025
0
4M
8M
12M
16M
20M
24M
28M
186 New Hanover County, Adopted Budget 2024-2025
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Human Services Social Services
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
REVENUE SOURCE
Intergov Rev-Federal
Grant-Federal $ 248,011 $ - $ - 0.0%
Title Xix Fees 3,287 (450) - -100.0%
Adoption Assistance-Fed-State 500 4,000 500 -87.5%
Adoption Iv-B (N-As)-Fed-State 66,406 139,253 85,160 -38.8%
Adoption Iv-E-Federal-State 16,493 27,000 27,000 0.0%
At-Risk (Lev 3&4 Fds) Fed-Stat 2,401 2,000 3,250 62.5%
Dss Admin 1571 Funds-Fed/State 18,312,036 17,010,454 16,162,762 -5.0%
Foster Home Funds-Fed-State 433,909 491,530 565,000 14.9%
Iv-D Incentive-Federal-State 142,684 530,133 315,133 -40.6%
Iv-E Foster Care-Fed-State 503,002 675,493 499,574 -26.0%
Iv-E Foster Care Admin 170,108 201,930 144,716 -28.3%
Links-Fed-State 59,724 47,300 49,300 4.2%
Medical Transp-Fed-State 12,990 31,400 23,000 -26.8%
Total Intergov Rev-Federal:$ 19,971,551 $ 19,160,043 $ 17,875,395 -6.7%
Intergov Rev-State
Grant-State $ 882 $ - $ - 0.0%
Iv-E Maximization-State 50,281 151,448 151,448 0.0%
Adoption - Special Child - 302,603 302,603 0.0%
State Foster Care Admin 252,504 293,419 145,000 -50.6%
Disabl Deter Transport Assist - 1,000 1,000 0.0%
Day Care Fraud-State 100 500 500 0.0%
Total Intergov Rev-State:$ 303,767 $ 748,970 $ 600,551 -19.8%
Charges For Services
Adoption Assist Service Fees $ 400 $ 1,500 $ 1,500 0.0%
Dss-Recipient Fees 1,285 2,000 2,000 0.0%
Dss-Child Support Blood Test 717 2,500 2,500 0.0%
Health Choice Fees - 25,000 - -100.0%
Hcwd Fees 450 200 200 0.0%
Cse Collection Fees 19,083 20,000 20,000 0.0%
Total Charges For Services:$ 21,935 $ 51,200 $ 26,200 -48.8%
Intergov Rev-Other
Cont Fr City Of Wilmington $ 11,688 $ 100,000 $ 25,000 -75.0%
Interim Asst Prog-Local-Other 3,392 (45,000) - -100.0%
Total Intergov Rev-Other:$ 15,080 $ 55,000 $ 25,000 -54.5%
Misc Revenue
Contrib-Casey Family Program $ 14,395 $ 2,000 $ - -100.0%
Afdc Repayment - 100 100 0.0%
Income Maint Repayments 34,401 56,700 58,200 2.6%
Total Misc Revenue:$ 48,796 $ 58,800 $ 58,300 -0.9%
L-T Debt Issued
Lease Liabilites Issued $ - $ 35,176 $ - -100.0%
Total L-T Debt Issued:$ - $ 35,176 $ - -100.0%
Total Revenue Source:$ 20,361,129 $ 20,109,189 $ 18,585,446 -7.6%
New Hanover County, Adopted Budget 2024-2025 187
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Human Services Social Services
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs:
View the department’s current KPIs.
ɟ87% of child support cases are under court order by the end
of each fiscal year
Social Services
87.9 88.8 89.5 90.7
87.087.0 87.087.0 87.087.0 87.087.0 87.087.0
Actual Target
Sep-23 Dec-30 Mar-24 Jun-24 Jun-25
188 New Hanover County, Adopted Budget 2024-2025
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Human Services Trillium Health Resources
Trillium Health Resources Trillium Health Resources
The delivery of services for mental health, substance abuse, and developmental disabilities continues to
evolve in North Carolina. July 1, 2015 marked the third significant policy change for New Hanover County
since mental health reform began in 2002. In that time, the functions of mental health, substance abuse and
developmental disabilities transitioned from largely a public service function to a private provider network
with public agencies focusing on administrative duties. In July 2015, CoastalCare merged with East Carolina
Behavioral Health to form Trillium Health Resources.
Total Budget:$625,417
For more information about Trillium Health Resources: https://www.trilliumhealthresources.org/regional-operations/southern-region
New Hanover County, Adopted Budget 2024-2025 189
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Human Services The Healing Place
The Healing Place The Healing Place
The Healing Place of New Hanover County (THPNC) is a recovery program with several service components
that houses 200 people - 100 males and 100 females. The licensed social setting, non-medical detox provides
services to clients with an identified or at risk for an Opioid Use Disorder (OUD) and Substance Use Disorder
(SUD) which is managed by clinical staff. THPNC also provides residential recovery and housing services for
individuals identified or at risk for an OUD and SUD through the long-term, peer-driven, social-model recovery
program. This residential program provides structure and peer-to-peer engagement using the evidence-based
components of behavior modification, cognitive behavioral therapy, and motivational interviewing through
the foundation of a 12-step program. These components work together to help clients achieve long-term
success as they transition into the community.
The county paid for all costs associated with constructing the $20M facility, which opened in February 2023.
The budgeted amount below includes the debt service on the building and the committed bed purchases.
Total Budget:$1,659,050
For more information about The Healing Place: https://www.thpnc.org/
190 New Hanover County, Adopted Budget 2024-2025
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Human Services Veteran Services
Veteran Services Veteran Services
New Hanover County Veteran Services (NHCVS) assists veterans and eligible family members applying for
benefits through the Department of Veterans Affairs and other agencies.
Total Budget:$368,529
Position Count:4
For more information about Veteran Services: https://veteranservices.nhcgov.com/
FY23-24 Accomplishments
●Facilitated approximately 10,187 meaningful interactions with veterans and eligible dependents to
assist in securing and managing a range of vital veteran benefits.
●These encompassed disability compensation, pension, survivor benefits, medical enrollment and
navigation, home loans, education, and more
●Played a key role in boosting New Hanover County’s VA expenditures by 10%, now totaling $216
million.
●Generated over $1.7 million in retroactive VA benefits, contributing to the financial well-being of
veterans and the local community
●Actively participated in over 35 outreach events in collaboration with the Department of Veteran
Affairs- Veteran Benefit and Health Administration, New Hanover County Senior Resource Center,
and local veteran organizations.
●Achieved a range of positive outcomes including improved access to resources, increased claims
submissions, and fortified connections within the veteran community through knowledge sharing
and networking.
New Hanover County, Adopted Budget 2024-2025 191
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Human Services Veteran Services
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 176,114 $ 237,120 $ 253,685 7.0%
Benefits 61,896 93,258 104,217 11.8%
Operating Expenses 10,098 21,119 10,627 -49.7%
Total Expense Objects:$ 248,108 $ 351,497 $ 368,529 4.8%
Budgeted Expenditures by Expense Type
Salaries and Wages: 68.8%
Benefits: 28.3%
Operating Expenses: 2.9%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
80k
160k
240k
320k
400k
Expenditures Summary
$368,529 $17,032
(4.85% vs. prior year)
192 New Hanover County, Adopted Budget 2024-2025
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Human Services Veteran Services
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟAverage time from interview to initial application
Veteran Services
40.040.040.0
44.044.044.0 44.044.044.0
41.041.041.0
45.045.0 45.045.0 45.045.0 45.045.0 45.045.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 193
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Human Services Net County Cost Human Services Departments
Net County Cost Human Services Departments Net County Cost Human Services Departments
DEPARTMENT
FY23-24
REVISED as
of 6/30/24
FY24-25
ADOPTED
DOLLAR
CHANGE
PERCENT
CHANGE
HEALTH
EXPENDITURES $ 21,286,782 $ 23,912,204 $ 2,625,422 12.33%
REVENUES 10,709,829 7,261,581 (3,448,248) (32.20%)
COUNTY $ REQUIRED $ 10,576,953 $ 16,650,623 $ 6,073,670 57.42%
HEALTH & HUMAN SVCS. ADMIN
EXPENDITURES $ 4,383,942 $ 4,604,940 $ 220,998 5.04%
REVENUES - - - -%
COUNTY $ REQUIRED $ 4,383,942 $ 4,604,940 $ 220,998 5.04%
SOCIAL SERVICES
EXPENDITURES $ 42,189,258 $ 42,220,817 $ 31,559 0.07%
REVENUES 20,109,189 18,585,446 (1,523,743) (7.58%)
COUNTY $ REQUIRED $ 22,080,069 $ 23,635,371 $ 1,555,302 7.04%
TRILLIUM HEALTH RESOURCES/OTHER
RECOVERY SERVICES
EXPENDITURES $ 4,286,243 $ 2,284,467 $ (2,001,776) (46.70%)
REVENUES 133,350 133,350 - -%
COUNTY $ REQUIRED $ 4,152,893 $ 2,151,117 $ (2,001,776) (48.20%)
SENIOR RESOURCE CENTER
EXPENDITURES $ 6,140,860 $ 5,604,258 $ (536,602) (8.74%)
REVENUES 3,576,805 2,419,549 (1,157,256) (32.35%)
COUNTY $ REQUIRED $ 2,564,055 $ 3,184,709 $ 620,654 24.21%
VETERAN SERVICES
EXPENDITURES $ 351,497 $ 368,529 $ 17,032 4.85%
REVENUES - - - -%
COUNTY $ REQUIRED $ 351,497 $ 368,529 $ 17,032 4.85%
TOTAL COUNTY COST $ 44,109,409 $ 50,595,289 $ 6,485,880 14.70%
194 New Hanover County, Adopted Budget 2024-2025
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Citizens
County Commissioners
Legal Attorney Administration Manager Governing Body Clerk
Assistant County Manager Assistant County Manager Assistant County Manager
Sheriff
Emergency
Management
Building Safety -
Inspections
911
Communications
Fire Rescue
Community
Justice Services
Courts
Function Structure
Juvenile Service
Public Safety
Public Safety is designed to carry out duties that protect and serve our residents.
Total Budget:$108,320,462
Position Count:760
New Hanover County, Adopted Budget 2024-2025 195
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Public Safety 911 Communications
911 Communications 911 Communications
The New Hanover County 911 Public Safety Communications Center is committed to providing citizens,
visitors, and tourists with the fastest and most efficient response during emergency situations.
Total Budget:$8,554,678
Position Count:76
For more information about 911 Communications: https://911.nhcgov.com/
FY23-24 Accomplishments
`CARE Program: We introduced the CARE (Community Assistance Response and Engagement) program,
embedding mental health clinicians within the 911 center. This innovative approach allows us to better
assist callers whose needs fall outside of traditional public safety responses, such as fire, law enforcement,
or EMS, by offering immediate support for mental health crises and other non-traditional emergencies.
`Bilingual Telecommunicators: We also began hiring part-time Spanish-English interpreters, which led us
to having bilingual telecommunicators within the center. This has improved our ability to communicate
directly with Spanish-speaking callers, reducing reliance on third-party interpretation services and ensuring
faster, more effective communication during emergencies.
`SIP Line Conversion: We converted our legacy phone lines to Session Initiation Protocol (SIP) lines, which
modernized our communication infrastructure. SIP lines enhance the efficiency and reliability of our systems
by supporting a more stable connection, reducing dropped calls, and allowing for more advanced features
like automated call routing and redundancy, ensuring we remain connected even during system failures.
`Automated Abandoned Callback System: We went live with an automated abandoned callback system
for 911 callers. This system has streamlined the process of reconnecting with callers who may have hung
up before their emergency was fully addressed, allowing us to respond faster and ensure those in need
receive assistance more quickly.
196 New Hanover County, Adopted Budget 2024-2025
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Public Safety 911 Communications
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 4,607,427 $ 4,767,437 $ 5,282,840 10.8%
Benefits 1,583,833 1,767,066 1,914,751 8.4%
Operating Expenses 2,501,589 3,088,582 1,272,957 -58.8%
Capital Outlays 52,184 179,449 84,130 -53.1%
Total Expense Objects:$ 8,745,033 $ 9,802,534 $ 8,554,678 -12.7%
Budgeted Expenditures by Expense Type
Salaries and Wages: 61.8%
Benefits: 22.4%
Operating Expenses: 14.9%
Capital Outlays: 1.0%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
2.5M
5M
7.5M
10M
12.5M
Expenditures Summary
$8,554,678 $(1,247,856)
(-12.73% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 197
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Public Safety 911 Communications
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPercentage of calls answered within 15 seconds
911 Communications
91.6 93.6 94.5 94.9
90.090.0 90.090.0 90.090.0 90.090.0 90.090.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
198 New Hanover County, Adopted Budget 2024-2025
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Public Safety Building Safety - Inspections
Building Safety - Inspections Building Safety - Inspections
The department’s mission is to provide efficient reviews, inspections, and public education in order to ensure
a safe-built environment, enhance public awareness of unsafe conditions, preserve structures as sustainable
for now and in the future, and maintain the county’s housing stock for optimum usability and livability.
Total Budget:$3,867,159
Position Count:35
For more information about Building Safety - Inspections: https://www.nhcgov.com/202/Building-Safety
FY23-24 Accomplishments
`Throughout this fiscal year, the department has continued to advance the Live-Remote-Inspections (LRI)
program to ensure the delivery of equitable, effective, and efficient customer service. Utilizing the LRI
method, inspectors conducted and documented inspections remotely through customers’ video-enabled
devices, leveraging platforms such as Microsoft Teams and Facetime. This remote inspection capability
facilitated the performance of electrical and mechanical inspections, thereby meeting public demand and
addressing the needs of the community.
`In collaboration with Human Resources, the department implemented targeted recruitment strategies,
including personalized communications to all Level II and III building code officials statewide. We also
actively participated in outreach initiatives to attract qualified candidates and engage future professionals.
Our recruitment efforts were aligned with our commitment to diversifying the workforce, and we prioritized
in-house cross-training for our current code officials.
`Additionally, the department spearheaded several process improvement and simplification initiatives in
coordination with various departments. These efforts are focused on enhancing the customer experience
and will continue to be a priority in the coming fiscal years.
New Hanover County, Adopted Budget 2024-2025 199
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Public Safety Building Safety - Inspections
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 2,434,939 $ 2,724,630 $ 2,639,411 -3.1%
Benefits 835,207 951,919 981,145 3.1%
Operating Expenses 252,545 322,005 246,603 -23.4%
Total Expense Objects:$ 3,522,691 $ 3,998,554 $ 3,867,159 -3.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 68.3%
Benefits: 25.4%
Operating Expenses: 6.4%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
Expenditures Summary
$3,867,159 $(131,395)
(-3.29% vs. prior year)
200 New Hanover County, Adopted Budget 2024-2025
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Public Safety Building Safety - Inspections
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟPercentage of first-time plan reviews completed by due date
Inspections
96.0 97.0 97.0 97.0
90.090.0 90.090.0 90.090.0 90.090.0 90.090.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 201
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Public Safety Community Justice Services
Community Justice Services Community Justice Services
Community Justice Services (CJS) provides an array of clinical, prevention and intervention programs and
services targeted at preventing and reducing crime for the at-risk, diverted and offender populations through
the Youth Empowerment Services and Adult Enhancement Services divisions. The provision of these services
increases the likelihood that these young people, adults and families will become productive citizens realizing
their full potential by engaging in their community and society at-large as contributing members.
Total Budget:$4,065,089
Position Count:43
For more information about Community Justice Services: www.nhcgov.com/189/Community-Justice-Services
FY23-24 Accomplishments
●In December 2024, the New Hanover County Veterans Treatment Court, launched in January 2023,
celebrated its first graduation. Two veterans were honored by the court and local leaders for successfully
completing the program’s core requirements. This specialty court provides non-violent veterans involved
in the legal system with intensive case management services within a treatment-focused judicial setting.
●The Community Service and Restitution staff achieved a milestone by serving a record 248 youth, offering
essential service-learning opportunities in a timely manner. These services not only fulfill court-ordered
sanctions but also strengthen at-risk youth’s connections to their community.
●In FY 2023-2024, CJS Case Management provided critical support to a record 208 families and 440
individuals across New Hanover County. By offering services in Spanish as needed, the program
enhanced its ability to support the diverse community in areas such as housing, employment, and
healthcare.
●In 2024, CJS was honored with a NACo Award for its instrumental role in establishing the first New
Hanover County Community Empowerment Court. This court was created to address the needs of
individuals with a primary mental health diagnosis who encounter the criminal justice system. The
initiative aims to reduce recidivism by facilitating timely and effective mental health treatment for eligible
individuals.
202 New Hanover County, Adopted Budget 2024-2025
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Public Safety Community Justice Services
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 2,121,933 $ 2,465,940 $ 2,708,947 9.9%
Benefits 764,124 937,223 946,963 1.0%
Operating Expenses 377,010 568,933 409,179 -28.1%
Total Expense Objects:$ 3,263,067 $ 3,972,096 $ 4,065,089 2.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 66.6%
Benefits: 23.3%
Operating Expenses: 10.1%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses
FY2023 FY2024 FY2025
0
1M
2M
3M
4M
5M
Expenditures Summary
$4,065,089 $92,993
(2.34% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 203
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Public Safety Community Justice Services
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟ85% of Community Recovery Court adults served as evidenced
by recidivism rates
Community Justice Services
100.0100.0100.0 100.0100.0100.0 100.0100.0100.0 100.0100.0100.0
85.085.0 85.085.0 85.085.0 85.085.0 85.085.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
204 New Hanover County, Adopted Budget 2024-2025
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Public Safety Courts
Courts Courts
In accordance with North Carolina General Statute, counties at the local level must provide appropriate and
adequate space and furniture for court-related functions. A portion of New Hanover County’s contribution to
the court system is for operating expenses within the court system. These include: Clerk of Superior Court,
District Attorney, Public Defender, Juvenile Justice, and Judicial Offices. Court facilities are maintained by the
county’s Facilities Management Department. Funds for building maintenance, repairs, improvements, utilities,
and other custodial functions are included in Facilities Management’s budget. These are additional court
expenditures paid by the county but not reflected in the amount below. Support personnel are provided
through the Sheriff’s Office, Community Justice Services or other county departments, and are paid by the
county but is not reflected in the amount below.
Total Budget:$653,362
For more info about New Hanover County Courts: https://www.nccourts.gov/locations/new-hanover-county
New Hanover County, Adopted Budget 2024-2025 205
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Public Safety Emergency Management
Emergency Management Emergency Management
New Hanover County Emergency Management works year-round to build a resilient community that is
prepared to respond quickly and efficiently to natural and man-made disasters. During emergency events, the
department partners with local, state, and federal agencies to keep the county’s residents and visitors safe.
Total Budget:$1,647,336
Position Count:9
For more information about Emergency Management: https://www.nhcgov.com/196/Emergency-Management
FY23-24 Accomplishments
`Completed build-out and move-in to joint logistics facility.
`Completed hurricane exercise to include refining branch and position specific training for all positions
within EOC operations.
`Completed department reorganization.
206 New Hanover County, Adopted Budget 2024-2025
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Public Safety Emergency Management
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 662,352 $ 736,467 $ 805,909 9.4%
Benefits 222,827 232,695 283,027 21.6%
Operating Expenses 1,209,569 1,556,333 558,400 -64.1%
Capital Outlays 1,031,354 1,269,164 - -100.0%
Total Expense Objects:$ 3,126,102 $ 3,794,659 $ 1,647,336 -56.6%
Budgeted Expenditures by Expense Type
Salaries and Wages: 48.9%
Benefits: 17.2%
Operating Expenses: 33.9%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
800k
1 600k
2 400k
3 200k
4 000k
Expenditures Summary
$1,647,336 $(2,147,323)
(-56.59% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 207
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Public Safety Emergency Management
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟAll action reports and processes are followed after a partial EOC
activation or above
Emergency Management
100.0 100.0 100.0 100.0
100.0100.0 100.0100.0 100.0100.0 100.0100.0 100.0100.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
208 New Hanover County, Adopted Budget 2024-2025
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Public Safety Juvenile Services
Juvenile Services Juvenile Services
The New Hanover Regional Juvenile Detention Center is an 18-bed facility that temporarily houses youths
alleged to have committed delinquent acts or who are runaways, usually while awaiting court hearings or
alternative placements. These centers are secure, temporary facilities where juveniles stay until their cases
are resolved or other arrangements are made, such as community-based programs or youth development
centers. The centers provide services and programs tailored to individual needs, aiming to foster positive
behavioral change. They are co-ed, staffed appropriately, and offer mental health, substance abuse, and
medical screenings, along with basic educational services. As of August 1, 2020, they also accommodate
youths under 18 charged in criminal court or awaiting trial in adult court. New Hanover County pays a portion
of the daily detention cost for each county juvenile at the center.
Total Budget:$696,425
New Hanover County, Adopted Budget 2024-2025 209
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Public Safety Sheriff’s Office
Sheriff’s Office Sheriff’s Office
The New Hanover County Sheriff’s Office is the principal law enforcement agency of New Hanover County,
providing service to over 230,000 people within 199 square miles. The Sheriff’s Office patrols the county,
investigates crimes, apprehends criminals, and provides custody or control for arrested defendants, both
pretrial and sentenced. The Sheriff is responsible for courtroom security, service of civil process, transportation
of prisoners and mentally unstable individuals, and service of criminal papers.
Total Budget:$88,021,029
Position Count:601
For more information about the Sheriff’s Office: https://www.newhanoversheriff.com/
FY23-24 Accomplishments
`Prioritized School Safety with a minimum of one School Resource Officer in every public school and four
private schools. Assigned a narcotics detection K9 to all four high schools and transitioned School Resource
Officers from teaching Gang Resistance to DARE (Drug Abuse Resistance Education Program).
`Replaced all handguns to all gun-carrying personnel deploying a more efficient platform with optic sight.
`Received and implemented a Rapid DNA Analysis Instrument capable of producing DNA profiles from crime
scenes and individuals in 90 minutes, allowing for the identification of subjects in real time, while building
a local DNA database.
`Received the third Accreditation from the American Correctional Association for the Detention Center with
100% compliance rate.
210 New Hanover County, Adopted Budget 2024-2025
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Public Safety Sheriff’s Office
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 41,920,094 $ 47,981,748 $ 52,168,753 8.7%
Benefits 15,460,415 14,466,566 20,272,217 40.1%
Operating Expenses 12,066,127 14,497,389 13,204,035 -8.9%
Capital Outlays 1,629,010 2,854,612 2,376,024 -16.8%
Total Expense Objects:$ 71,075,646 $ 79,800,315 $ 88,021,029 10.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 59.3%
Benefits: 23.0%
Operating Expenses: 15.0%
Capital Outlays: 2.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating ExpensesCapital Outlays Transfers to Other Funds Reserves
FY2023 FY2024 FY2025
0
20M
40M
60M
80M
100M
Expenditures Summary
$88,021,029 $8,220,714
(10.30% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 211
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Public Safety Sheriff’s Office
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟNumber of rabies vaccinations administered
Sheriff’s Office
564564564 560560560
665665665
700700700 700700700 650650650 650650650
Actual Target
Dec-21 Dec-22 Dec-23 Dec-24
212 New Hanover County, Adopted Budget 2024-2025
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Citizens
County Commissioners
Legal Attorney Administration Manager Governing Body Clerk
Assistant County Manager Assistant County Manager Assistant County Manager
Parks & Gardens NC Cooperative
Ext. & Arboretum Public Library Cape Fear
Museum
Function Structure
Cultural and Recreational
Cultural and Recreational services provide residents with a sense of place in the community and offer
educational, physical, and mental stimulation to all.
Total Budget:$17,169,640
Position Count:143
New Hanover County, Adopted Budget 2024-2025 213
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Cultural And Recreational Library
Library Library
The New Hanover County Public Library’s vision and commitment to New Hanover County is to provide an
exciting destination where people gather, ideas flourish, and the information and technology resources
needed for a community to prosper are made freely available. The library’s mission is to enrich and enhance
the quality of life of each individual touched. The library is passionate about creating a caring, inviting and
welcoming place; developing the technology and information resources needed for people of all ages to
learn, grow and prosper; and preserving and making accessible the county’s rich history and diverse cultural
heritage.
Total Budget:$5,801,442
Position Count:51
For more information about the Library: https://www.nhcgov.com/2628/Library
FY23-24 Accomplishments
`Completed a new 5-year Strategic Plan for the Library with the guidance of the County’s Office of Strategy.
With that plan, the library has a new mission statement: Empowering curiosity to transform lives.
`Held a groundbreaking for Project Grace. Anticipated opening is mid-2025.
`The design of the new Northchase Library was completed. Anticipated opening of the branch is late-2025.
`The Library distributed over 2,000 books for children to add to their home libraries throughout the
community at various programs and events.
214 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational Library
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 3,127,591 $ 3,333,847 $ 3,346,038 0.4%
Benefits 1,125,144 1,205,304 1,310,437 8.7%
Operating Expenses 1,103,675 1,455,341 1,144,967 -21.3%
Capital Outlays - 473,080 - -100.0%
Total Expense Objects:$ 5,356,410 $ 6,467,572 $ 5,801,442 -10.3%
Budgeted Expenditures by Expense Type
Salaries and Wages: 57.7%
Benefits: 22.6%
Operating Expenses: 19.7%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
1.5M
3M
4.5M
6M
7.5M
Expenditures Summary
$5,801,442 $(666,130)
(-10.30% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 215
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Cultural And Recreational Library
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s current KPI are below.
View the department’s current KPIs.
ɟIncrease program offerings inside the library and through outreach for all
ages
Library
40.8
29.1
38.1
19.7
5.05.0 5.05.0 5.05.0 5.05.0 5.05.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
216 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational Museum
Museum Museum
Cape Fear Museum of History and Science was established in 1898 and became a department of New Hanover
County in 1977. Cape Fear Museum’s mission is to inspire and engage visitors with the history, science, and
cultures of the Lower Cape Fear. The Museum’s vision is a community with deep understanding of our
region with relevant connections to the world. The Cape Fear Museum strategic plan focuses on preserving
Lower Cape Fear history and cultures, providing inspiring and relevant experiences and promoting science
and technology. These objectives are achieved through exhibitions, public programs, school field trips,
community outreach, and more. The Museum is accredited by the American Alliance of Museums (AAM)
and is a Smithsonian Affiliate.
Total Budget:$2,195,302
Position Count:17
For more information about the Museum: https://www.capefearmuseum.com/
FY23-24 Accomplishments
`For Project Grace, the Museum transitioned to Luci Creative to begin the design finalization process for all
permanent exhibitions that will open in spring 2026.
`Hosted one Museum developed and curated exhibition and two traveling exhibitions to include, Reflections
in Black and White, Hubble Space Telescope from NASA, and Science + You from Kohl Children’s Museum of
Greater Chicago. Updated and added new content to Space Place as well as creation of an interactive Project
Grace lobby display.
`Created a digital scavenger hunt and guest survey that can be accessed by visitors through mobile devices
to make the museum experience more interactive and informative.
`Cape Fear Museum is designated as the leader of the New Hanover County America 250 committee and is
coordinating commemoration efforts with community partners, area attractions, and more.
`Cape Fear Museum reached a collections milestone and accessioned our 59,000th artifact which is the
TRS-80 Model 1 personal computer produced by Tandy Radio Shack.
New Hanover County, Adopted Budget 2024-2025 217
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Cultural And Recreational Museum
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 1,123,501 $ 1,252,383 $ 1,364,111 8.9%
Benefits 378,375 412,011 479,206 16.3%
Operating Expenses 168,036 305,663 351,985 15.2%
Capital Outlays 7,998 - - 0.0%
Total Expense Objects:$ 1,677,910 $ 1,970,057 $ 2,195,302 11.4%
Budgeted Expenditures by Expense Type
Salaries and Wages: 62.1%
Benefits: 21.8%
Operating Expenses: 16.0%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
500k
1 000k
1 500k
2 000k
2 500k
Expenditures Summary
$2,195,302 $225,245
(11.43% vs. prior year)
218 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational Museum
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟ95% of programs rated “very good” or “excellent”
Museum
98.0 98.0 95.0 97.0
98.098.0 98.098.0 95.095.0 95.095.0 95.095.0
Actual Target
Jun-21 Jun-22 Jun-23 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 219
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Cultural And Recreational NC State University Extension Service
NC State University Extension Service NC State University Extension Service
North Carolina State University (NCSU) Extension Service gives the county’s residents easy access to the
resources and expertise of North Carolina State University and North Carolina Agricultural & Technical State
University. Through educational programs, publications, and events, extension agents deliver unbiased,
research-based information to New Hanover County residents.
Total Budget:$846,694
Position Count:4
For more information about NCSU Extension Service: https://arboretum.nhcgov.com/
FY23-24 Accomplishments
`Addressed the nutritional gap among preschoolers by collaborating with Dorothy B. Johnson Pre-K Center
and the Childcare Network. Delivered nine lessons on health and nutrition, covering food growth, exercise
and the importance of a diverse diet, along with weekly taste tests and take-home items.
`Engaged 50 students in a fun, hands-on activity to learn about soil decomposition and composting. Over 60
days, students buried cotton undergarments in different soil types, observing the effects of decomposers
and journaling their findings.
`Created a community event to connect new and existing 4-H families through pumpkin carving and social
interaction. With 94 attendees, the event, sponsored by Wilmington Compost Company, fostered learning
about Cooperative Extension while building relationships.
`Encouraged the removal of invasive Bradford pear trees by offering a free replacement for each removed
tree. With 86 participants replacing 209 trees, the program, supported by North Carolina Urban Forest
Council and other partners, helped reduce the spread of this invasive species.
`Developed a therapeutic horticulture program to aid survivors of sex trafficking in building a connection
with nature. Focusing on relieving anxiety, depression, and fostering self-efficacy, backed by co-authored
journal entries and activity sheets.
`Lead one of the most successful plant sales, raising funds for grants and scholarships. With over 4,500
volunteer hours and 4,252 visitors, the event funded 13 projects and awarded $9,500 in scholarships to
students in horticulture and environmental studies.
220 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational NC State University Extension Service
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 153,960 $ 178,323 $ 188,484 5.7%
Benefits 45,302 62,500 69,404 11.0%
Operating Expenses 470,115 529,905 588,806 11.1%
Capital Outlays - 55,076 - -100.0%
Total Expense Objects:$ 669,377 $ 825,804 $ 846,694 2.5%
Budgeted Expenditures by Expense Type
Salaries and Wages: 22.3%
Benefits: 8.2%
Operating Expenses: 69.5%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
200k
400k
600k
800k
1 000k
Expenditures Summary
$846,694 $20,890
(2.53% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 221
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Cultural And Recreational NC State University Extension Service
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟNumber of community development programs
NCSU Extension Services
78.0
55.0
65.0
9.0
78.078.0
55.055.0 65.065.0
9.09.0 9.09.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
222 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational Parks and Gardens
Parks and Gardens Parks and Gardens
The Parks and Gardens Department strives to maintain and operate parks and facilities that enrich the lives
of the community and promote an overall healthier lifestyle.
Total Budget:$8,326,202
Position Count:71
For more information about Parks and Gardens: https://parks.nhcgov.com/
FY23-24 Accomplishments
`Completed construction of Hanover Pines Nature Park, a 42-acre passive park off Carolina Beach Road.
`Added lights to Northern Regional Park pickleball courts.
`Added a new signature event at Airlie Gardens, “Blooms and Brews.”
`Renovated Airlie Gardens Pier with Airlie Foundation funds.
`Replaced Ogden Park playground.
New Hanover County, Adopted Budget 2024-2025 223
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Cultural And Recreational Parks and Gardens
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Salaries and Wages $ 3,379,959 $ 3,748,862 $ 4,232,177 12.9%
Benefits 1,201,146 1,485,777 1,562,291 5.1%
Operating Expenses 2,697,721 2,308,942 1,964,734 -14.9%
Capital Outlays 451,247 454,874 567,000 24.6%
Total Expense Objects:$ 7,730,073 $ 7,998,455 $ 8,326,202 4.1%
Budgeted Expenditures by Expense Type
Salaries and Wages: 50.8%
Benefits: 18.8%
Operating Expenses: 23.6%
Capital Outlays: 6.8%
Budgeted and Historical Expenditures by Expense Type
Salaries and Wages Benefits Operating Expenses Capital Outlays
FY2023 FY2024 FY2025
0
2M
4M
6M
8M
10M
Expenditures Summary
$8,326,202 $327,747
(4.10% vs. prior year)
224 New Hanover County, Adopted Budget 2024-2025
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Cultural And Recreational Parks and Gardens
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟIncrease number of new educational programs annually
Parks & Gardens
7.0 7.0 10.0
6.0
5.05.0 5.05.0 5.05.0 5.05.0 5.05.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
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226 New Hanover County, Adopted Budget 2024-2025
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Budgeted Expenditures by Fund
Room Occupancy Tax - 1st 3%: 26.9%
Fire Services: 32.6%
Emer Telephone Sys-Article 3: 2.2%
Stormwater Fee: 6.3%
Special Purpose: 0.5%
Representative Payee: 0.3%
Environmental Management: 31.3%
Budgeted and Historical Expenditures by Fund
Room Occupancy Tax - 1st 3%Fire Services Sheriff-Jag
Emer Telephone Sys-Article 3 Revolving Loan Program Stormwater FeeSpecial Purpose Representative Payee Emergency Rental AssistanceEnvironmental Management
FY2022 FY2023 FY2024
0
25M
50M
75M
100M
125M
Other Funds
Fund Summary
New Hanover County, Adopted Budget 2024-2025 227
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Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Room Occupancy Tax - 1st 3%
Salaries and Wages $ 98,707 $ 100,212 $ 103,869 3.6%
Benefits 29,240 31,284 34,023 8.8%
Operating Expenses 5,336,501 23,850,099 19,276,500 -19.2%
Transfers to Other Funds - 2,047,369 820,000 -59.9%
Total Room Occupancy Tax - 1st 3%:$ 5,464,448 $ 26,028,964 $ 20,234,392 -22.3%
Fire Services
Salaries and Wages $ 9,688,168 $ 9,814,056 $ 11,003,547 12.1%
Benefits 3,635,695 3,364,459 3,905,812 16.1%
Operating Expenses 5,514,437 6,201,129 6,632,100 6.9%
Capital Outlays 2,161,114 2,790,423 3,017,671 8.1%
Total Fire Services:$ 20,999,414 $ 22,170,067 $ 24,559,130 10.8%
Sheriff-Jag
Operating Expenses $ 79,431 $ 55,031 $ - -100.0%
Total Sheriff-Jag:$ 79,431 $ 55,031 $ - -100.0%
Emer Telephone Sys-Article 3
Operating Expenses $ 470,937 $ 664,192 $ 680,423 2.4%
Capital Outlays 159,698 355,000 947,276 166.8%
Reserves - 16,501 - -100.0%
Total Emer Telephone Sys-Article 3:$ 630,635 $ 1,035,693 $ 1,627,699 57.2%
Stormwater Fee
Salaries and Wages $ 670,070 $ 819,847 $ 895,648 9.2%
Benefits 279,208 321,586 374,163 16.3%
Operating Expenses 1,948,640 3,437,158 2,013,102 -41.4%
Capital Outlays 1,136,491 1,264,000 370,000 -70.7%
Transfers to Other Funds - - 168,000 100.0%
Reserves - - 909,021 100.0%
Total Stormwater Fee:$ 4,034,409 $ 5,842,591 $ 4,729,934 -19.0%
Special Purpose
Salaries and Wages $ - $ 4,000 $ 4,000 0.0%
Operating Expenses 948,453 10,610,915 337,008 -96.8%
Capital Outlays 32,928 29,088 - -100.0%
Transfers to Other Funds 1,671,474 73,425 - -100.0%
Reserves 46,866 4,814,956 - -100.0%
Total Special Purpose:$ 2,699,721 $ 15,532,384 $ 341,008 -97.8%
Representative Payee
Operating Expenses $ 214,293 $ 452,979 $ 220,000 -51.4%
Total Representative Payee:$ 214,293 $ 452,979 $ 220,000 -51.4%
Emergency Rental Assistance
Salaries and Wages $ 2,144 $ - $ - 0.0%
Benefits 746 (800) - -100.0%
Operating Expenses 6,759,946 - - 0.0%
Total Emergency Rental Assistance:$ 6,762,836 $ (800) $ - -100.0%
228 New Hanover County, Adopted Budget 2024-2025
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Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Environmental Management
Salaries and Wages $ 1,989,555 $ 2,270,206 $ 2,589,727 14.1%
Benefits 813,541 906,482 1,027,805 13.4%
Operating Expenses 8,619,616 10,441,859 11,062,259 5.9%
Capital Outlays 669,172 3,489,126 2,746,503 -21.3%
Transfers to Other Funds 6,664,471 8,664,471 4,717,696 -45.6%
Reserves - 1,341,784 1,458,869 8.7%
Total Environmental Management:$ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
Total:$ 59,641,542 $ 98,230,837 $ 75,315,022 -23.3%
New Hanover County, Adopted Budget 2024-2025 229
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Other Funds Debt Service Fund
Debt Service Fund Debt Service Fund
This fund accumulates resources to pay maturing principal and interest on general obligation bonds, certain
installment obligations and other long-term obligations issued for governmental capital projects.
Total Budget:$57,334,657
For more information about Debt Service: https://www.nhcgov.com/252/Finance
230 New Hanover County, Adopted Budget 2024-2025
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Other Funds Debt Service Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expense Objects
Operating Expenses $ 56,470,146 $ 54,804,030 $ 57,334,657 4.6%
Total Expense Objects:$ 56,470,146 $ 54,804,030 $ 57,334,657 4.6%
Budgeted Expenditures by by Expense Type
Operating Expenses: 100.0%
Budgeted and Historical Expenditures by Expense Type
Transfers to Other Funds Operating Expenses
FY2023 FY2024 FY2025
0
15M
30M
45M
60M
75M
Expenditures Summary
$57,334,657 $2,530,627
(4.62% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 231
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Other Funds Debt Service Fund
Revenues by Source
Projected Revenues by Source
Ad Valorem Taxes: 18.9%
Sales Taxes: 38.1%
Intergov Rev-Federal: 0.0%
Intergov Rev-Other: 8.1%
Appropriated Fnd Bal: 4.9%Trans From Other Fds: 29.9%
Budgeted and Historical Revenues by Source
Ad Valorem Taxes Sales Taxes Intergov Rev-Federal Intergov Rev-OtherInterest On Invstmts Appropriated Fnd Bal
FY2023 FY2024 FY2025
0
8M
16M
24M
32M
40M
48M
56M
232 New Hanover County, Adopted Budget 2024-2025
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Other Funds Debt Service Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Revenue Source
Ad Valorem Taxes $ 16,038,161 $ 12,088,726 $ 10,841,049 -10.3%
Sales Taxes 20,847,075 21,509,084 21,845,254 1.6%
Intergov Rev-Federal 56,883 39,227 21,793 -44.4%
Intergov Rev-Other 5,247,987 4,805,189 4,627,763 -3.7%
Interest On Invstmts 1,580 - - 0.0%
Appropriated Fnd Bal - 1,318,700 2,837,991 115.2%
Trans From Other Fds 17,336,132 15,043,104 17,160,807 14.1%
Total Revenue Source:$ 59,527,818 $ 54,804,030 $ 57,334,657 4.6%
New Hanover County, Adopted Budget 2024-2025 233
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Other Funds Recycling and Solid Waste Fund
Recycling and Solid Waste Fund Recycling and Solid Waste Fund
New Hanover County Recycling & Solid Waste oversees one of the state’s most innovative integrated solid
waste disposal systems. The department manages a recycling drop-off collection system, a Household
Hazardous Waste and electronic waste collection system, a Resource Conservation & Recovery Act (RCRA)
Subtitle D landfill, a Construction and Demolition (C&D) Debris recycling facility, and in-vessel composting
operations. The resulting system minimizes the use of land resources consumed for burying the waste
generated, recovers materials for beneficial reuse, and minimizes the potential risks for contaminating the
area’s delicate environment. Wastewater generated by the landfill (known as “leachate”) is processed through
an advanced double reverse osmosis wastewater treatment plant.
Total Budget:$23,602,859
Position Count:43
For more information about Environmental Management: https://recycling.nhcgov.com/
FY23-24 Accomplishments
`Opened the new Customer Convenience Center to the public in November.
`Purchased a Waste Shredder to reduce landfill airspace consumption by pre-shredding bulky items, such
as furniture and mattresses.
`Began construction of a new Membrane Bioreactor leachate treatment system.
234 New Hanover County, Adopted Budget 2024-2025
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Other Funds Recycling and Solid Waste Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Environmental Management $ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
Total Environmental Management:$ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
Budgeted Expenditures by Fund
Environmental Management: 100.0%
Budgeted and Historical Expenditures by Fund
Environmental Management
FY2023 FY2024 FY2025
0
6M
12M
18M
24M
30M
Expenditures Summary
$23,602,859 $(3,511,069)
(-12.95% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 235
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Other Funds Recycling and Solid Waste Fund
Budgeted Expenditures by Function
Environmental Management: 100.0%
Budgeted and Historical Expenditures by Function
Environmental Management
FY2022 FY2023 FY2024
0
6M
12M
18M
24M
30M
236 New Hanover County, Adopted Budget 2024-2025
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Other Funds Recycling and Solid Waste Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
EXPENDITURES
Enterprises
Environmental Management
Environmental Mgt Administratn
Salaries and Wages $ 254,008 $ 280,036 $ 292,344 4.4%
Benefits 153,786 92,903 102,503 10.3%
Operating Expenses 603,770 638,812 760,259 19.0%
Transfers to Other Funds 664,471 664,471 667,696 0.5%
Reserves - 182,915 300,000 64.0%
Total Environmental Mgt Administratn:$ 1,676,035 $ 1,859,137 $ 2,122,802 14.2%
Environmental Mgt Landfill
Salaries and Wages $ 1,479,019 $ 1,586,954 $ 1,872,483 18.0%
Benefits 552,742 625,876 726,132 16.0%
Operating Expenses 6,655,861 7,800,814 8,350,213 7.0%
Capital Outlays 646,699 3,489,126 2,730,503 -21.7%
Transfers to Other Funds 6,000,000 8,000,000 4,050,000 -49.4%
Total Environmental Mgt Landfill:$ 15,334,321 $ 21,502,770 $ 17,729,331 -17.5%
Environmental Mgt Roadside Env
Salaries and Wages $ 27,990 $ 49,240 $ 115,480 134.5%
Benefits 11,873 20,481 60,265 194.2%
Operating Expenses 68,321 153,070 62,250 -59.3%
Total Environmental Mgt Roadside Env:$ 108,184 $ 222,791 $ 237,995 6.8%
Environmental Mgt Recycling
Salaries and Wages $ 67,872 $ 178,616 $ 126,000 -29.5%
Benefits 22,017 88,619 51,848 -41.5%
Operating Expenses 1,150,160 1,606,825 1,649,087 2.6%
Capital Outlays 22,473 - 16,000 100.0%
Total Environmental Mgt Recycling:$ 1,262,522 $ 1,874,060 $ 1,842,935 -1.7%
Household Hazardous Waste
Salaries and Wages $ 160,666 $ 175,360 $ 183,420 4.6%
Benefits 73,123 78,603 87,057 10.8%
Operating Expenses 141,504 242,338 240,450 -0.8%
Total Household Hazardous Waste:$ 375,293 $ 496,301 $ 510,927 2.9%
Env Mgt Post Closure Costs
Reserves $ - $ 1,158,869 $ 1,158,869 0.0%
Total Env Mgt Post Closure Costs:$ - $ 1,158,869 $ 1,158,869 0.0%
Total Environmental Management:$ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
Total Enterprises:$ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
Total Expenditures:$ 18,756,355 $ 27,113,928 $ 23,602,859 -12.9%
New Hanover County, Adopted Budget 2024-2025 237
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Other Funds Recycling and Solid Waste Fund
Revenues Summary
$23,602,859 $(3,511,069)
(-12.95% vs. prior year)
Revenues by Source
Projected Revenues by Source
Intergov Rev-Federal: 0.3%
Intergov Rev-State: 2.9%
Charges For Services: 78.2%
Misc Revenue: 2.2%
L-T Debt Issued: 11.6%
Appropriated Fnd Bal: 4.8%
Budgeted and Historical Revenues by Source
Intergov Rev-Federal Intergov Rev-State Charges For Services Misc RevenueInterest On Invstmts L-T Debt Issued Appropriated Fnd Bal Trans From Other Fds
FY2023 FY2024 FY2025
0
5M
10M
15M
20M
25M
30M
35M
238 New Hanover County, Adopted Budget 2024-2025
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Other Funds Recycling and Solid Waste Fund
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs.
View the department’s current KPIs.
ɟMaintain an average airspace utilization of at least 1,785 pounds
per cubic yard
Recycling & Solid Waste
1,717 1,774
2,196 2,196
1,945
1,785.01,785.01,785.0 1,785.01,785.01,785.0 1,785.01,785.01,785.0 1,785.01,785.01,785.0 1,785.01,785.01,785.0
Actual Target
Jun-21 Jun-22 Jun-23 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 239
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Other Funds Fire Rescue Fund
Fire Rescue Fund Fire Rescue Fund
New Hanover County Fire Rescue (NHCFR) is a government-based fire department for New Hanover County,
located on the southeastern coast of North Carolina. The county has a year round population of over 200,000,
which increases substantially during the summer months. NHCFR is a combination department consisting
of full-time, part-time, and volunteer staff. New Hanover County provides fire protection services to the
unincorporated areas of New Hanover County. NHCFR responds to an average of over 5,500 emergency calls
per year, which consists of emergency medical, fire suppression, technical rescue, and hazardous materials.
Total Budget:$25,359,130
Position Count:132
For more information about Fire Rescue: https://firerescue.nhcgov.com/
FY23-24 Accomplishments
`Implemented new fire station alerting at Station 14.
`Replaced front line fire engine.
`In partnership with Emergency Management, initiated lease for adequate warehouse space.
240 New Hanover County, Adopted Budget 2024-2025
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Other Funds Fire Rescue Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Fire Services $ 20,999,414 $ 22,170,067 $ 24,559,130 10.8%
Intermediary Capital Project - - 800,000 100.0%
Total Expenditures:$ 20,999,414 $ 22,170,067 $ 25,359,130 14.4%
Budgeted Expenditures by Fund
Fire Services: 96.8%
Intermediary Capital Project: 3.2%
Budgeted and Historical Expenditures by Fund
Fire Services Intermediary Capital Project
FY2022 FY2023 FY2024
0
6M
12M
18M
24M
30M
Expenditures Summary
$25,359,130 $3,189,063
(14.38% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 241
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Other Funds Fire Rescue Fund
Budgeted Expenditures by Function
Fire Services: 96.8%
Intermediary Fire Cp: 3.2%
Budgeted and Historical Expenditures by Function
Fire Services Intermediary Fire Cp
FY2022 FY2023 FY2024
0
6M
12M
18M
24M
30M
242 New Hanover County, Adopted Budget 2024-2025
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Other Funds Fire Rescue Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
EXPENDITURES
Public Safety
Fire Services
Fire Services Operations
Salaries and Wages $ 9,688,168 $ 9,814,056 $ 11,003,547 12.1%
Benefits 3,635,695 3,364,459 3,905,812 16.1%
Operating Expenses 5,514,437 6,201,129 6,632,100 6.9%
Capital Outlays 2,161,114 2,790,423 3,017,671 8.1%
Total Fire Services Operations:$ 20,999,414 $ 22,170,067 $ 24,559,130 10.8%
Total Fire Services:$ 20,999,414 $ 22,170,067 $ 24,559,130 10.8%
Total Public Safety:$ 20,999,414 $ 22,170,067 $ 24,559,130 10.8%
Capital Projects
Fire Services
Intermediary Fire Cp
Capital Outlays $ - $ - $ 800,000 100.0%
Total Intermediary Fire Cp:$ - $ - $ 800,000 100.0%
Total Fire Services:$ - $ - $ 800,000 100.0%
Total Capital Projects:$ - $ - $ 800,000 100.0%
Total Expenditures:$ 20,999,414 $ 22,170,067 $ 25,359,130 14.4%
New Hanover County, Adopted Budget 2024-2025 243
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Other Funds Fire Rescue Fund
Revenues Summary
$25,359,130 $3,189,063
(14.38% vs. prior year)
Revenues by Source
Projected Revenues by Source
Ad Valorem Taxes: 56.81%
Sales Taxes: 22.81%Intergov Rev-Federal: 0.37%
Charges For Services: 0.18%
Misc Revenue: 0.02%
L-T Debt Issued: 14.82%
Appropriated Fnd Bal: 4.99%
Budgeted and Historical Revenues by Source
Ad Valorem Taxes Sales Taxes Intergov Rev-Federal Charges For Services
Misc Revenue Interest On Invstmts L-T Debt Issued Appropriated Fnd BalInsur Claim Proceeds Trans From Other Fds
FY2023 FY2024 FY2025
0
4M
8M
12M
16M
20M
24M
28M
244 New Hanover County, Adopted Budget 2024-2025
Fu
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Other Funds Fire Rescue Fund
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs, click on the KPI button to select different metrics.
View the department’s current KPIs.
ɟReduction in calls per capita
Fire Rescue
18.0 16.9 17.4 18.0
15.015.0 15.015.0 15.015.0 15.015.0 15.015.0
Actual Target
Sep-23 Dec-23 Mar-24 Jun-24 Jun-25
New Hanover County, Adopted Budget 2024-2025 245
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Other Funds Stormwater Services Fund
Stormwater Services Fund Stormwater Services Fund
New Hanover County’s Stormwater Services Program began in 2020 and helps to ensure the continued
upkeep of the stormwater management system throughout the unincorporated areas of the county, and
relieves property owners of the responsibility of maintaining and cleaning ditches and pipes on their property.
The new service only applies to property owners in the unincorporated area of the county and is offered to all
properties in this area regardless of whether a pipe or drainage ditch exists on the property. The service does
not include the City of Wilmington or the county’s beach towns. The service does not include road drainage,
as road flooding or clogged roadside drains fall under NCDOT maintenance.
Total Budget:$4,729,934
Position Count:15
For more information about Stormwater Services: https://engineering.nhcgov.com/253/Drainage-Maintenance---Stormwater-Servic
FY23-24 Accomplishments
`Completed more than 40 miles of maintenance and 2,700 linear feet of pipe replacements.
`Initiated two watershed planning studies- Acorn Branch and Pumpkin Creek.
`Fully designed and permitted the White Road Culvert Replacement Project. Construction was approximately
75% complete by the end of FY24.
246 New Hanover County, Adopted Budget 2024-2025
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Other Funds Stormwater Services Fund
Budgeted Expenditures by Function
General Government: 100.0%
Budgeted and Historical Expenditures by Function
General Government
FY2022 FY2023 FY2024
0
1.5M
3M
4.5M
6M
7.5M
Expenditures Summary
$4,729,934 $(1,112,657)
(-19.04% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 247
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Other Funds Stormwater Services Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
EXPENDITURES
General Government
Engineering
Stormwater
Salaries and Wages $ 670,070 $ 819,847 $ 895,648 9.2%
Benefits 279,208 321,586 374,163 16.3%
Operating Expenses 1,948,640 3,437,158 2,013,102 -41.4%
Capital Outlays 1,136,491 1,264,000 370,000 -70.7%
Transfers to Other Funds - - 168,000 100.0%
Reserves - - 909,021 100.0%
Total Stormwater:$ 4,034,409 $ 5,842,591 $ 4,729,934 -19.0%
Total Engineering:$ 4,034,409 $ 5,842,591 $ 4,729,934 -19.0%
Total General Government:$ 4,034,409 $ 5,842,591 $ 4,729,934 -19.0%
Total Expenditures:$ 4,034,409 $ 5,842,591 $ 4,729,934 -19.0%
248 New Hanover County, Adopted Budget 2024-2025
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Other Funds Stormwater Services Fund
Revenues Summary
$4,729,934 $(1,112,657)
(-19.04% vs. prior year)
Revenues by Source
Projected Revenues by Source
Charges For Services: 97.89%
Misc Revenue: 2.11%
Budgeted and Historical Revenues by Source
Intergov Rev-Federal Charges For Services Misc Revenue Interest On InvstmtsL-T Debt Issued Appropriated Fnd Bal
FY2023 FY2024 FY2025
0
800k
1 600k
2 400k
3 200k
4 000k
4 800k
5 600k
New Hanover County, Adopted Budget 2024-2025 249
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Other Funds Stormwater Services Fund
Key Performance Indicators
Key Performance Indicators (KPI) are quantifiable measurements used to gauge performance of each
department in the county. Hyperlinks to the department’s historical and current KPI are below.
View the department’s historical KPIs:
View the department’s current KPIs.
ɟMaintain or install 1500 linear feet of stormwater system pipe
Stormwater Services
400.0
700.0 1 000.0 651.0
375.0375.0 375.0375.0 375.0375.0 375.0375.0 375.0375.0
Actual Target
Sep-23 Dec-24 Mar-24 Jun-24 Jun-25
250 New Hanover County, Adopted Budget 2024-2025
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Other Funds Emergency Telephone System - Article 3 Fund
Emergency Telephone System - Article 3 Fund Emergency Telephone System - Article 3 Fund
The Emergency Telephone System Article 3 Fund is a special revenue fund established as required through
legislation effective January 1, 2008. Through Article 3 of this legislation, a North Carolina 911 Board was
created to consolidate the state’s Enhanced 911 System under a single board with a uniform 911 service
charge. The service charge paid by communication providers to the North Carolina 911 Board is used to
integrate the state’s 911 system and enhance efficiency and accountability. All funds received by the county
from the 911 Board are processed through the Emergency Telephone System – Article 3 Fund and may be
used to support eligible operating expenses and improvements to the county’s Public Safety Communications
Center.
Total Budget:$1,627,699
New Hanover County, Adopted Budget 2024-2025 251
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Other Funds Emergency Telephone System - Article 3 Fund
Budgeted Expenditures by Function
Public Safety: 100.0%
Budgeted and Historical Expenditures by Function
Public Safety
FY2022 FY2023 FY2024
0
400k
800k
1 200k
1 600k
2 000k
Expenditures Summary
$1,627,699 $592,006
(57.16% vs. prior year)
252 New Hanover County, Adopted Budget 2024-2025
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Other Funds Emergency Telephone System - Article 3 Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
EXPENDITURES
Public Safety
Emergency Mgmt & 911 Communica
Pub Safty Comm-Estf-Ar3 Sp Rev
CONTR SERVS $ 282,206 $ 245,508 $ 348,423 41.9%
TELEPHONE - E911 LINES 7,776 70,000 97,800 39.7%
M&R-EQUIPMENT 76,851 125,400 89,000 -29.0%
SUPPLIES 4,306 91,284 76,200 -16.5%
TRAINING & TRAVEL 48,262 67,000 69,000 3.0%
ADMINISTRATIVE RESERVE - 16,501 - -100.0%
SUPPLIES-COMPUTER&OTHER 51,536 - - 0.0%
PRINCIPAL ON SOFTWARE - 60,000 - -100.0%
INTEREST ON SOFTWARE - 5,000 - -100.0%
CAPITAL OUTLAY-EQUIPMENT 159,698 160,000 947,276 492.0%
CAPITAL OUTLAY-RIGHT TO USE SW - 195,000 - -100.0%
Total Pub Safty Comm-Estf-Ar3 Sp Rev:$ 630,635 $ 1,035,693 $ 1,627,699 57.2%
Total Emergency Mgmt & 911 Communica:$ 630,635 $ 1,035,693 $ 1,627,699 57.2%
Total Public Safety:$ 630,635 $ 1,035,693 $ 1,627,699 57.2%
Total Expenditures:$ 630,635 $ 1,035,693 $ 1,627,699 57.2%
New Hanover County, Adopted Budget 2024-2025 253
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Other Funds Emergency Telephone System - Article 3 Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Revenue Source
Other Taxes $ 651,311 $ 550,853 $ 1,027,699 86.6%
Interest On Invstmts 28,011 - - 0.0%
L-T Debt Issued - 195,000 - -100.0%
Appropriated Fnd Bal - 273,339 600,000 119.5%
Trans From Other Fds - 16,501 - -100.0%
Total Revenue Source:$ 679,322 $ 1,035,693 $ 1,627,699 57.2%
Revenues by Source
Projected Revenues by Source
Other Taxes: 63.14%
Appropriated Fnd Bal: 36.86%
Budgeted and Historical Revenues by Source
Other Taxes Interest On Invstmts L-T Debt Issued Appropriated Fnd Bal
FY2023 FY2024 FY2025
0
250k
500k
750k
1 000k
1 250k
1 500k
1 750k
254 New Hanover County, Adopted Budget 2024-2025
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Other Funds Local Law Enforcement Block Grant Fund
Local Law Enforcement Block Grant Fund Local Law Enforcement Block Grant Fund
The Local Law Enforcement Block Grant Fund was established to account for grant awards from the Edward
Byrne Memorial Justice Assistance Grant (JAG) Program. Administered by the United States Department of
Justice, the JAG Program provides states and units of local government with critical funding necessary to
support a range of program areas, including law enforcement, prosecution, drug treatment and enforcement,
crime victim and witness initiatives, planning, evaluation and technology improvement programs.
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expenditures
Operating Expenses $ 79,431 $ 55,031 $ - -100.0%
Total Expenditures:$ 79,431 $ 55,031 - -100.0%
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Revenue Source
Intergov Rev-Federal $ 79,431 $ 55,031 $ - -100.0%
Interest On Invstmts 413 - - 0.0%
Total Revenue Source:$ 79,844 $ 55,031 - -100.0%
New Hanover County, Adopted Budget 2024-2025 255
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Other Funds Room Occupancy Tax Fund
Room Occupancy Tax Fund Room Occupancy Tax Fund
Room Occupancy Tax Funds are collected through a special tax on room occupancy rental in New Hanover
County. According to the formula stipulated by North Carolina General Statutes, three percent of the room
occupancy tax is used for beach renourishment (60 percent) and countywide tourism (40 percent). Only the
first three percent is appropriated and, therefore, reported in the budget document.
Within the boundaries of the Wilmington Convention Center District (WCCD), a six percent room occupancy
tax is levied and currently designated to the Wilmington Convention Center account. Currently, 100 percent
of room occupancy tax collected by the WCCD is used for the convention center account. The WCCD is the
area between the Isabel S. Holmes Bridge to the Cape Fear Memorial Bridge with Fourth Street on one side
and the Cape Fear River on the other side.
The legislation provides for an additional three percent levy for Carolina, Kure and Wrightsville beaches and
is designated for promotion of their communities (50 percent) and expenditures related to tourism activities
(50 percent). The additional three percent that is collected by the unincorporated areas of the county after July
1, 2014, is dedicated two-thirds to promotion of the unincorporated areas and one-third to tourism activities
in the unincorporated area. The second three percent of the room occupancy tax is classified as agon agency
fund and is, therefore, not reported in the budget document.
Total Budget:$20,234,392
Position Count:1
256 New Hanover County, Adopted Budget 2024-2025
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Other Funds Room Occupancy Tax Fund
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Room Occupancy Tax - 1st 3%
Salaries and Wages $ 98,707 $ 100,212 $ 103,869 3.6%
Benefits 29,240 31,284 34,023 8.8%
Operating Expenses 5,336,501 23,850,099 19,276,500 -19.2%
Transfers to Other Funds - 2,047,369 820,000 -59.9%
Total Room Occupancy Tax - 1st 3%:$ 5,464,448 $ 26,028,964 $ 20,234,392 -22.3%
Budgeted Expenditures by Fund
Room Occupancy Tax - 1st 3%: 100.0%
Budgeted and Historical Expenditures by Fund
Room Occupancy Tax - 1st 3%
FY2022 FY2023 FY2024
0
6M
12M
18M
24M
30M
Expenditures Summary
$20,234,392 $(5,794,572)
(-22.26% vs. prior year)
New Hanover County, Adopted Budget 2024-2025 257
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Other Funds Room Occupancy Tax Fund
Revenues Summary
$20,234,392 $(5,794,572)
(-22.26% vs. prior year)
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Revenue Source
Room Occupancy Taxes $ 11,342,984 $ 11,457,607 $ 11,707,000 2.2%
Intergov Rev-Other - 8,950,000 6,725,000 -24.9%
Special Assessments 43,533 3,533,000 460,100 -87.0%
Interest On Invstmts 1,389,050 - - 0.0%
Appropriated Fnd Bal - 2,088,357 1,342,292 -35.7%
Total Revenue Source:$ 12,775,567 $ 26,028,964 $ 20,234,392 -22.3%
Revenues by Source
Projected Revenues by Source
Room Occupancy Taxes: 57.86%
Intergov Rev-Other: 33.24%
Special Assessments: 2.27%
Appropriated Fnd Bal: 6.63%
Budgeted and Historical Revenues by Source
Room Occupancy Taxes Intergov Rev-Other Special Assessments Interest On InvstmtsAppropriated Fnd Bal
FY2023 FY2024 FY2025
0
4M
8M
12M
16M
20M
24M
28M
258 New Hanover County, Adopted Budget 2024-2025
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Other Funds Revolving Loan Fund
Revolving Loan Fund Revolving Loan Fund
The Revolving Loan Fund was established to provide water connection and plumbing improvements to very
low and moderate income residents of New Hanover County. This program provides interest-free loans
over a 60-month repayment term. The loan program is administered through the Planning and Land Use
Department.
New Hanover County, Adopted Budget 2024-2025 259
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Other Funds Revolving Loan Fund
Expenditures Summary
$0 $0
(0.00% vs. prior year)
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Expenditures
Revolving Loan Fund
260 New Hanover County, Adopted Budget 2024-2025
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Revenues Summary
$0 $0
(0.00% vs. prior year)
Name
FY2023
Actuals
FY2024
Revised
Budget
FY2025
Adopted
Budget
FY2024 Revised Budget
vs. FY2025
Budgeted (% Change)
Revenue Source
Misc Revenue $ 644 $ - $ - 0.0%
Interest On Invstmts 2,724 - - 0.0%
Total Revenue Source:$ 3,368 - - 0.0%
Budgeted and Historical Revenues by Source
Misc Revenue Interest On Invstmts
FY2023 FY2024 FY2025
0
600
1200
1800
2400
3000
3600
4200
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Capital
Improvement Plan
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Adopted Capital Improvement Plan FY 2025-2029
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 Facilities 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 FY24-25 CIP was adopted by the Board of Commissioners, which included endorsement of the
following four years. In this section, following the adopted FY24-25 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 and 21 percent. Amounts in excess of 21 percent
may be assigned for future capital improvements and outlay plans.
New Hanover County, Adopted Budget 2024-2025 265
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General Fund
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29 Total
Expenditures
County Initiative: Northside CO-OP 6,792,000 - - - - 6,792,000
GOVERNING BODY - COUNTY COMM:
Holly Shelter Business Park - 2,785,000 5,827,000 - - 8,612,000
Library: Executive Development Center
Renovation - - 285,000 - 2,265,000 2,550,000
NCSU EXTENSION SERVICE:
Administration Building Replacement 1,400,000 - - - - 1,400,000
PARKS AND GARDENS: Masonboro
Loop Road Trail Construction - 675,000 4,475,000 - - 5,150,000
PARKS AND GARDENS: South College
Road Trail 3,565,000 - - - - 3,565,000
PARKS AND GARDENS: Trails End Pier 350,000 - - - - 350,000
SENIOR RESOURCES CENTER: Multi-
Purpose Senior Resource Center and
Veteran Services Northern Regional
Facility - - - 990,000 - 990,000
Expenditures Total 12,107,000 3,460,000 10,587,000 990,000 2,265,000 29,409,000
Sources of Revenue - - - - - -
Grants/Donations 7,232,000 - - - - 7,232,000
Loan Proceeds 4,875,000 675,000 4,760,000 990,000 2,265,000 13,565,000
Long Term Debt - 2,785,000 5,827,000 - - 8,612,000
Sources of Revenue Total 12,107,000 3,460,000 10,587,000 990,000 2,265,000 29,409,000
266 New Hanover County, Adopted Budget 2024-2025
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Fire Rescue
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29 Total
Expenditures
Porters Neck Station - 1,750,000 - - - 1,750,000
Sidbury/Holly Shelter 350,000 - - - - 350,000
Southern Station 450,000 - 1,016,801 6,134,077 - 7,600,878
Wrightsboro Station - 1,016,801 6,134,077 - - 7,150,878
Expenditures Total 800,000 2,766,801 7,150,878 6,134,077 - 16,851,756
Sources of Revenue - - - - - -
Loan Proceeds 800,000 2,766,801 7,150,878 6,134,077 - 16,851,756
Sources of Revenue Total 800,000 2,766,801 7,150,878 6,134,077 16,851,756
New Hanover County, Adopted Budget 2024-2025 267
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Recycling and Solid Waste
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29 Total
Sources of Revenue - - - - - -
Recycling and Solid Waste Transfers / Reserve Funds 3,350,000 4,707,000 8,000,000 7,767,000 - 23,824,000
Sources of Revenue Total 3,350,000 4,707,000 8,000,000 7,767,000 - 23,824,000
Grand Total 16,257,000 10,933,801 25,737,878 14,891,077 2,265,000 70,084,756
268 New Hanover County, Adopted Budget 2024-2025
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GOVERNING BODY - COUNTY COMM: Holly Shelter Business Park
Project Description:
The county received 52 acres of land in the Holly Shelter corridor. The county is constructing a Business Park
to continue to invest in economic development opportunities. This is a multi-phase project, with phase one
funding the design and construction of roadway, water and wastewater for the 52 acre tract.
Impact on Operations:
This project will have a minimal impact on operating funds.
Type of CIP:
One time
Timeline
FY23-24 - RFQ released for design services
FY24-25 - Engineering Design/Construction Design
FY25-26 - Construction
Holly Shelter Business Park Appropriation and Spending Plan
Long Term Debt
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Total: 0
Total: 2,785,000
Total:
5,827,000
Total:
0
Total:
0
New Hanover County, Adopted Budget 2024-2025 269
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NONE: Northside CO-OP
Project Description:
The county, in partnership with the New Hanover County Endowment, is designing and building a grocery
story on the Northside of downtown Wilmington, which has been designated as a food desert for over 35
years. The grocery store is planned to be located at 900 N. 10th Street and will be operated by the Northside
Food Co-op once it is built. It will provide neighbors with a nearby and convenient location to access fresh
food and create job opportunities for residents.
Impact on Operations:
The grocery store will be operated by a third party, so there will be minimal impact on operations. As the
facility ages, it will require an increase in maintenance and repair. The County has agreed to backstop up to
$1,550,000 in operating losses for the first five years of operations.
Type of CIP:
One time
Timeline
FY25 - Construction
Northside CO-OP
Appropriation and Spending Plan
Grants/Donations
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,200,000
2,400,000
3,600,000
4,800,000
6,000,000
7,200,000
Total: 6,792,000 Total: 0 Total: 0 Total: 0 Total: 0
270 New Hanover County, Adopted Budget 2024-2025
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Library: Executive Development Center Renovation
Project Description:
Renovation of existing space in the executive development center to create additional workspace for library
employees.
Impact on Operations:
This project will have a positive impact on workspace, facilitating improved efficiency and productivity. It will
not have any additional financial impacts as this is an existing space.
Type of CIP:
One time
Timeline
FY25-26: RFQ released for design
FY26-27: Architectural design; construction design
FY27-28: Construction. Project completed.
Executive Development Center Renovation
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
400,000
800,000
1,200,000
1,600,000
2,000,000
2,400,000
2,800,000
Total: 0 Total: 0
Total: 285,000 Total: 0
Total: 2,265,000
New Hanover County, Adopted Budget 2024-2025 271
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NCSU EXTENSION SERVICE: Administration Building Replacement
Project Description:
The Cooperative Extension Administrative Building is approximately 4,000 square feet and was last renovated
in 1984. The current facility has issues that would make it costly to renovate. This project will do a needs and
space analysis to examine the appropriate facility size and type. Construction costs to replace the existing
administration building is included in the funding total.
Impact on Operations:
This project will have minimal impact on operating funds as it will be a replacement for an existing facility.
The sustainable features of the building will create a savings on utilities over time.
Type of CIP:
One time
Timeline
FY23-24 Space planning and design
FY24-25 Construction begins
Administration Building Replacement
Appropriation and Spending Plan
Loan Proceeds Grants/Donations General Fund Revenues
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000 Total: 1,400,000 Total: 0 Total: 0 Total: 0 Total: 0
272 New Hanover County, Adopted Budget 2024-2025
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PARKS AND GARDENS: Trails End Pier
Project Description:
Trails End Park is one of a few public boat ramps in the area and is heavily used for both commercial and
public marine activity. This project will replace the current pier and mooring docks. The footings and structure
will be replaced as the current 110 foot by 6 foot pier has reached end of life.
Impact on Operations:
There will be minimal impact to operations as this will replace an existing pier. The biggest impact will be a
reduction in repairs to the current structure.
Type of CIP:
One time
Timeline
FY24 - Design and Permitting
FY25 - Construction
Trails End Pier
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
80,000
160,000
240,000
320,000
400,000
480,000
Total: 350,000 Total: 0 Total: 0 Total: 0 Total: 0
New Hanover County, Adopted Budget 2024-2025 273
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PARKS AND GARDENS: South College Road Trail
Project Description:
The South College Road trail will be a multi-use trail that runs along South College Rd from the City of
Wilmington city limits to Monkey Junction, approximately 2.5 miles.
Impact on Operations:
Operations will be minimally impacted as trails are not difficult to maintain. As the trail system continues to
expand, it is expected that additional staff will be necessary to maintain a built out trail system.
Type of CIP:
One time
Timeline
FY24 - Design
FY25 - Right of way acquisition and construction
South College Road Trail
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
800,000
1,600,000
2,400,000
3,200,000
4,000,000
4,800,000
Total: 3,565,000 Total: 0 Total: 0 Total: 0 Total: 0
274 New Hanover County, Adopted Budget 2024-2025
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PARKS AND GARDENS: Masonboro Loop Road Trail Construction
Project Description:
Create a multi-use trail along Masonboro Loop Rd. This trail will add additional transportation options in a
highly populated area and will connect with existing paths in the trail system.
Impact on Operations:
There will be minimal impact ot operations as this will be a multi-use trail that will require minimal maintenance.
Type of CIP:
One time
Timeline
FY25-26 Design
FY26-27 Right or way acquisition and construction
Masonboro Loop Road Trail Construction
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Total: 0
Total:
675,000
Total: 4,475,000 Total:
0
Total:
0
New Hanover County, Adopted Budget 2024-2025 275
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SENIOR RESOURCES CENTER: Multi-Purpose Senior Resource
Center and Veteran Services Northern Regional Facility
Project Description:
Constuct a new multi-purpose senior resource center and veteran services northern regional facility that will
provide programming and veteran services to benefit older residents and veterans located in the norther
part of the county.
Impact on Operations:
The impact of opening this new facility is estimated to cost an additional $1.8M per year, funding 13 new
positions and facility operating costs.
Type of CIP:
One time
Timeline
FY27-28 - Purchase land
Multi-purpose Northern Regional Facility
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
Total: 0 Total: 0 Total: 0
Total:
990,000
Total:
0
276 New Hanover County, Adopted Budget 2024-2025
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FIRE SERVICES: Sidbury/Holly Shelter
Project Description:
This project will eventually provide an acceptable facility for operations in an area of the county expected
to grow in population. The project will add an additional fire station to improve response times in the high
growth area. The additional station will provide service to an area that is expected to be developed as water
and sewer is extended into the area. Only a land purchase is planned within the next five years and design
and construction to follow sometime in the future as development of the area dictates the need
Impact on Operations:
There will be an increase in the costs of maintenance and utilities when the facility is built and operational.
Estimated at about $10,000 per year in current dollars. No decision has been made as to whether this station
will be filled with an existing crew from another station or if additional positions will be needed to staff the
facility.
Type of CIP:
One time
Timeline
FY25 - Land purchase
Design and construction timing to be determinded
Sidbury/Holly Shelter
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
80,000
160,000
240,000
320,000
400,000
480,000
Total: 350,000 Total: 0 Total: 0 Total: 0 Total: 0
New Hanover County, Adopted Budget 2024-2025 277
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FIRE SERVICES: Wrightsboro Station
Project Description:
This project will replace a 69-year-old fire station designed and constructed as a volunteer facility to further
serve the needs of the Wrightsboro community. A replacement station will allow for modernized facilities
to meet the demands of customers and enable emergency responders to quickly and effectively respond to
emergencies.
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.
Type of CIP:
One time
Timeline
FY26 - Design
FY27 - Construction
Wrightsboro Station
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,500,000
3,000,000
4,500,000
6,000,000
7,500,000
9,000,000
Total: 0
Total: 1,016,801
Total:
6,134,077
Total:
0
Total:
0
278 New Hanover County, Adopted Budget 2024-2025
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FIRE SERVICES: Southern Station
Project Description:
This project will provide an acceptable facility for operations and address the high call volume in the southern
district. The project will add an additional fire station to improve response times in a high growth/high call
volume area.
Impact on Operations:
This project will add an additional response district that will improve response times in high traffic areas and
improve distribution of response equipment in the southern district. Based on existing facilities, the operating
budget will be increased about $10,000 due to maintenance and utilities. Staffing decisions are still to be
made as to whether a new company is needed for the station or if an existing company can relocate to the
new station.
Type of CIP:
One time
Timeline
FY25 - Land Purchase
FY27 - Design
FY28 - Construction
Southern Station
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,500,000
3,000,000
4,500,000
6,000,000
7,500,000
9,000,000
Total: 450,000 Total: 0
Total: 1,016,801
Total: 6,134,077 Total: 0
New Hanover County, Adopted Budget 2024-2025 279
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FIRE SERVICES: Porters Neck Station
Project Description:
This project will purchase and renovate an existing fire station that is currently being leased by New Hanover
County Fire Rescue.
Impact on Operations:
Operational impact will be limited as this is an existing leased facility that is currently in service. Renovations
may provide some efficiency in both utility costs and daily operations.
Type of CIP:
One time
Timeline
FY26 - Purchase existing facility
Porters Neck Station
Appropriation and Spending Plan
Loan Proceeds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
400,000
800,000
1,200,000
1,600,000
2,000,000
2,400,000
Total: 0
Total: 1,750,000 Total: 0 Total: 0 Total: 0
280 New Hanover County, Adopted Budget 2024-2025
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ENVIRONMENTAL MANAGEMENT: Solar Farm
Project Description:
This project will begin the development of a solar farm to power the Recycling and Solid Waste facility. Future
years may see expansion of the solar farm.
Impact on Operations:
This piece of the project will have minimal impacts on operations, if the solar farm is expanded, power costs
will go down but infrastructure and maintenance costs may be incurred.
Type of CIP:
One time
Timeline
FY25 Pilot Construction
Solar Farm
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
10,000
20,000
30,000
40,000
50,000
60,000 Total: 50,000 Total: 0 Total: 0 Total: 0 Total: 0
New Hanover County, Adopted Budget 2024-2025 281
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ENVIRONMENTAL MANAGEMENT: Construction Cells 10B-14
Project Description:
The intent of the project is to provide the required landfill space for operations. The project will construct
new waste disposal cells 10B -14.
Impact on Operations:
Daily operations will continue as usual, in other parts of the landfill.
Type of CIP:
One time
Timeline
FY27 - Construction
Construction Cells 10B-14
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Total: 0 Total: 0
Total: 1,561,000
Total: 7,767,000 Total: 0
282 New Hanover County, Adopted Budget 2024-2025
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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, 12B, and 13, as well as design the
closure of cells 7 to 15.
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:
One time
Timeline
FY25 Cell Construction
Southern Property Construction
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,200,000
2,400,000
3,600,000
4,800,000
6,000,000
Total: 2,000,000
Total: 3,392,000 Total:
0
Total:
0
Total:
0
New Hanover County, Adopted Budget 2024-2025 283
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ENVIRONMENTAL MANAGEMENT: Landfill Partial Closure Cells 7 - 11
Project Description:
The intent of the project is for the county to remain in compliance with state law concerning closure of
landfill cells. When landfill waste is filled to final elevations, state law requires closure to begin within 180
days. Closure also helps reduce the volume of leachate at the site, which would otherwise have a negative
environmental impact and increased cost. Included in this project is partial closure of cells 7, 8, 9, 10A, and 11.
Impact on Operations:
Operations will not be affected by the closure of a cell; they will continue in a different area of the landfill.
Type of CIP:
One time
Timeline
FY26 - Partial Closure
Landfill Partial Closure Cells 7 - 11
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
1,500,000
3,000,000
4,500,000
6,000,000
7,500,000
9,000,000
Total: 0
Total: 1,315,000
Total: 6,439,000 Total:
0
Total:
0
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ENVIRONMENTAL MANAGEMENT: New administration building
Project Description:
To provide improved customer service and improved staff efficiency and effectiveness, this project consists
of the design and construction of a combined Environmental Management administration building, recycling
division offices, and household hazardous waste facility to consolidate department operations onto one
campus.
Impact on Operations:
The recycling division will experience some delays at the start and end of each day due to exposure to regular
landfill traffic, which can be heavy at times.
Type of CIP:
One time
Timeline
FY25 - Design
FY26 - Construction
New administration building
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Total:
700,000
Total: 4,500,000 Total: 0 Total: 0
Total: 5,000,000
New Hanover County, Adopted Budget 2024-2025 285
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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.
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:
One time
Timeline
FY25 - Construction
Lagoon Relining
Appropriation and Spending Plan
Recycling and Solid Waste Transfers / Reserve Funds
FY24-25 FY25-26 FY26-27 FY27-28 FY28-29
0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000 Total: 1,300,000 Total:
0
Total:
0
Total:
0
Total:
0
Debt Management
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288 New Hanover County, Adopted Budget 2024-2025
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Debt Management
The county issues bonds for major capital projects. Borrowing has the advantages of spreading the cost of
projects over their useful lives and allowing capital needs to be met more quickly than if annual revenues or
reserves were used to finance the projects. North Carolina law requires that a majority of those voting on the
issue must approve all general obligation debt (debt secured by a pledge of the county’s taxing power) except
(1) refunding bonds issued for the purpose of retiring current general obligation bonds, (2) revenue deficiency
bonds, (3) tax anticipation bonds, (4) riots and insurrections bonds, (5) emergency bonds, and (6) two-thirds
limitation bonds. Two-thirds limited bonds allow the issuance of debt for any authorized purpose in an amount
not exceeding two-thirds of the amount by which the outstanding general obligation indebtedness was reduced
in the preceding fiscal year.
The outstanding debt affects the operating budgets for the various funds by requiring the debt service payments
to be budgeted each year. Debt service payments are considered a general obligation of the county and by
law their payment is mandatory.
The county maintains a strong bond rating of Aaa by Moody’s and AAA with Standard and Poor’s rating services.
The county had bonded debt outstanding of $207,055,000 as of June 30, 2024, and estimates $182,255,000
will be outstanding as of June 30, 2025. General obligation bonds are collateralized by the full faith, credit and
taxing power of the county. Detailed information on bonded debt is found in the schedule of bonded debt
outstanding.
In addition to bonded debt, the county also has installment debt outstanding of $195,221,705 as of June 30,
2024, and estimates $176,301,955 will be outstanding as of June 30, 2025. Detailed information on installment
debt is found in the schedule of installment debt outstanding.
Principal and interest requirements for bonded and installment debt are provided by appropriation in the year
in which they are due as outlined in the schedule of debt service for five years.
The North Carolina Local Government Commission oversees local government bonded debt and assists North
Carolina cities and counties in all areas of fiscal management. The commission conducts all bond sales and
ensures that local governments have sufficient fiscal capacity to repay debt.
Net general bonded debt is compared to assessed value in the debt coverage chart within this section. A graph
highlighting net bonded debt per capita is shown. Net bonded debt is defined for this purpose as the gross
bonded debt less the debt payable from enterprise revenues.
New Hanover County’s legal debt margin is calculated on the following page.
New Hanover County, Adopted Budget 2024-2025 289
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Legal Debt Margin
North Carolina General Statutes limit the amount of installment debt that a unit of government can issue which
is eight percent of the total assessed value of taxable property located within that government’s boundaries.
The legal debt margin is the difference between the debt limit and the county’s net debt outstanding applicable
to the limit and represents the county’s legal borrowing authority
Computation of Legal Debt Margin June 30, 2024 (Actual)
Total Assessed Valuation: $ 50,571,981,200
Legal Debt Limit (8% of Assessed Valuation): $ 4,045,758,496
Gross Debt:
Total Bonded Debt:$ 207,055,000
Total Installment Debt: 195,221,705
Total Gross Debt: $ 402,276,705
Deductions from Gross Debt in computing net debt (as per G.S. 159-55(a)(2):
Installment (Water and Sewer) 4,780,000
Total Deductions from Gross Debt: $ 4,780,000
Total Amount of Debt Applicable to Debt Limit (Net Debt): $ 397,496,705
Legal Debt Margin for New Hanover County as of June 30, 2024 (Actual): $ 3,648,261,791
Computation of Legal Debt Margin June 30, 2025 (Estimated)
Total Assessed Valuation: $ 51,635,070,000
Legal Debt Limit (8% of Assessed Valuation): $ 4,130,805,600
Gross Debt:
Total Bonded Debt:$ 182,255,000
Total Installment Debt: 176,301,955
Total Gross Debt: $ 358,556,955
Deductions from Gross Debt in computing net debt (as per G.S. 159-55(a)(2):
Installment (Water and Sewer)$ 2,850,000
Total Deductions from Gross Debt: $ 2,850,000
Total Amount of Debt Applicable to Debt Limit (Net Debt): $ 355,706,955
Legal Debt Margin for New Hanover County as of June 30, 2025 (Estimated): $ 3,775,098,645
290 New Hanover County, Adopted Budget 2024-2025
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Bonded Debt
Bonded Debt Outstanding
ACTUAL
June 30, 2024
ESTIMATED
June 30, 2025
DEBT SERVICE FUND:
CFCC 2015 General Obligation Bonds ($36.2 million issued)$ 21,720,000 $ 19,910,000
CFCC 2021A General Obligation Bonds (Refunding) 19,855,000 17,040,000
CFCC 2021B General Obligation Bonds (Refunding) 27,455,000 24,260,000
2016 Parks and Recreation General Obligation Bonds (Refunding) 10,195,000 8,440,000
2006 Schools General Obligation Bonds ($30 million issued) 1,500,000 750,000
2013B Schools General Obligation Bonds (Refunding) 7,425,000 3,160,000
2015 Schools General Obligation Bonds ($47.055 million issued) 28,215,000 25,860,000
2016 Schools General Obligation Bonds (Refunding) 14,600,000 11,925,000
2017 Schools General Obligation Bonds ($34.215 million issued) 23,940,000 22,230,000
2018 Schools General Obligation Bonds ($65.970 million issued) 49,475,000 46,175,000
2020 Schools General Obligation Bonds ($3.355 million issued) 2,675,000 2,505,000
TOTAL BONDED DEBT -- DEBT SERVICE FUND $ 207,055,000 $ 182,255,000
TOTAL BONDED DEBT $ 207,055,000 $ 182,255,000
New Hanover County, Adopted Budget 2024-2025 291
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Installment Debt
Installment Debt Outstanding
ACTUAL
June 30, 2024
ESTIMATED
June 30, 2025
DEBT SERVICE FUND:
2010 Limited Obligation Bonds Refunding-Jail Land $ 400,879 $ 198,932
2012 Limited Obligation Bonds (Brookfield/Brierwood, Middle Sound, Kings Grant) 1, 2 3,810,000 2,850,000
2014A Limited Obligation Bonds-320 Chestnut Street 4,470,000 4,025,000
2014A Limited Obligation Bonds-Cobb Annex $ 1,850,000 $ 1,665,000
2014B Limited Obligation Bonds-Airport Rental Car Facility 1,525,000 1,220,000
CS370426-07 Revolving Sewer Loan-Heritage Park 3,149,167 2,862,879
CS370426-08 Revolving Sewer Loan-Marquis Hills 4,845,413 4,441,629
2010 Qualified School Construction Bonds 492,579 164,197
2020A Limited Obligation Bonds - Airport Expansion 5,475,000 3,650,000
2020A Limited Obligation Bonds - Echo Farms Park 1,900,000 1,780,000
2020A Limited Obligation Bonds - Equipment/Vehicles 1,785,575 1,487,979
2020A Limited Obligation Bonds - Juvenile Justice Building 11,705,000 10,970,000
2020A Limited Obligation Bonds - Senior Resource Center 340,000 -
2021 Limited Obligation Bonds - Government Center 37,660,000 35,440,000
2021 Limited Obligation Bonds - Healing Place 17,135,000 16,125,000
2021 Limited Obligation Bonds - Ref Pine Valley Library 1,975,000 1,755,000
2022 Limited Obligation Bonds - CIP Fund Capital 5,540,000 5,230,000
2022 Limited Obligation Bonds - General Fund Capital 3,030,000 2,020,000
2022 Limited Obligation Bonds - School Capital 2,080,000 1,385,000
2023 Limited Obligation Bonds - Capital Projects 15,385,000 14,575,000
2023 Limited Obligation Bonds - Equipment 3,575,000 2,680,000
2023A Limited Obligation Bonds - Project Grace 53,280,000 50,615,000
2024 IFC - General 3,854,877 3,140,613
TOTAL INSTALLMENT DEBT - DEBT SERVICE FUND $ 185,263,490 $ 168,281,229
SPECIAL FIRE DISTRICT:
2010 Limited Obligation Bonds Refunding-Murrayville Fire Station $ 264,121 $ 131,068
2020A Limited Obligation Bonds - Fire Rescue Truck 344,425 287,021
2021 Limited Obligation Bonds - Fire Engine 365,000 310,000
2021 Limited Obligation Bonds - Ref Ogden Fire Station 2,550,000 2,270,000
2022 Limited Obligation Bonds - Capital 820,000 715,000
2024 IFC - Fire Services 828,645 675,107
TOTAL INSTALLMENT DEBT - SPECIAL FIRE DISTRICT $ 5,172,191 $ 4,388,196
STORMWATER:
2021 Limited Obligation Bonds - Stormwater Improvements $ 255,000 $ 240,000
2021 Stormwater Equipment 565,278 188,806
TOTAL INSTALLMENT DEBT -- STORMWATER $ 820,278 $ 428,806
ENVIRONMENTAL MANAGEMENT FUND:
2020A Limited Obligation Bonds - Bulldozer $ 420,000 $ 350,000
2022 Limited Obligation Bonds - Capital $ 480,000 $ 420,000
2023 Limited Obligation Bonds - Equipment 950,000 710,000
2024 IFC - Environmental Mgmt 2,115,746 1,723,724
TOTAL INSTALLMENT DEBT -- ENVIRONMENT. MGT. FUND $ 3,965,746 $ 3,203,724
TOTAL INSTALLMENT DEBT $ 195,221,705 $ 176,301,955
(1) Includes the Water and Sewer debt service that was transferred to the General Fund as part of the change to the Cape Fear Public Utility Authority
(2) Installment Debt deducted from Gross Debt in computing Net Debt as per G.S. 159-55(a)(2)
292 New Hanover County, Adopted Budget 2024-2025
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Five Year Debt Service
GENERAL GOVERNMENT FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
BONDED:
CFCC 2015 General Obligation Bonds ($40 million issued) 2,646,220 2,555,720 2,465,220 2,374,720 2,302,320
CFCC 2021A General Obligation Bonds(Refunding) 3,552,900 3,455,000 3,346,700 3,238,200 3,124,600
CFCC 2021B General Obligation Bonds(Refunding) 3,518,845 3,380,921 3,299,672 3,217,748 3,106,876
Total Bonded Debt Service - General Govt-CFCC 9,717,965 9,391,641 9,111,592 8,830,668 8,533,796
Principal portion of General Govt-CFCC Bonded Debt 7,820,000 7,715,000 7,660,000 7,610,000 7,530,000
Interest portion of General Govt-CFCC Bonded Debt 1,897,965 1,676,641 1,451,592 1,220,668 1,003,796
9,717,965 9,391,641 9,111,592 8,830,668 8,533,796
Parks and Recreation 2016 General Obligation Bonds
(Refunding) 2,156,175 2,073,300 1,990,175 1,905,850 1,678,650
Total Bonded Debt Service - General Govt-Parks and
Recreation 2,156,175 2,073,300 1,990,175 1,905,850 1,678,650
Principal portion of General Govt-Parks and Recreation
Bonded Debt 1,755,000 1,760,000 1,765,000 1,760,000 1,600,000
Interest portion of General Govt-Parks and Recreation
Bonded Debt 401,175 313,300 225,175 145,850 78,650
2,156,175 2,073,300 1,990,175 1,905,850 1,678,650
Total Bonded Debt Service - General Government 11,874,140 11,464,941 11,101,767 10,736,518 10,212,446
INSTALLMENT:
2010 Refunding LOBS-Jail Expansion Land 216,942 203,916 - - -
2014A LOBS - 320 Chestnut Street Renovation 606,438 588,638 570,838 558,038 535,038
2014A LOBS - Cobb Judicial Annex Repair 251,832 244,432 237,032 229,632 222,232
2014B LOBS - Airport Rental Car Facility 365,984 354,580 342,872 330,706 318,082
Marquis Hills 500,692 492,617 484,541 476,466 468,390
Heritage Park 349,272 343,546 337,820 332,094 326,368
2020A LOBS - Airport Expansion 2,080,500 2,007,500 1,916,250 - -
2020A LOBS - Senior Resource Center 353,600 - - - -
2020A LOBS - Echo Farms 196,250 191,450 185,450 179,450 173,450
2020A LOBS - Juvenile Justice Center 1,203,250 1,173,850 1,137,100 1,100,350 1,063,600
2020A LOBS - Equipment & Vehicles 374,971 363,067 348,187 333,307 318,428
2021 LOBS - Government Center 3,594,000 3,500,300 3,411,700 3,312,025 3,201,275
2021 LOBS - Healing Place 1,659,050 1,618,650 1,578,250 1,532,800 1,482,300
2021 LOBS - Refunding - Pine Valley Library 305,600 291,900 283,300 273,625 267,750
2022 LOBS - General Fund Capital 1,161,500 1,111,000 1,060,500 - -
2022 LOBS - General Fund CIP 587,000 571,500 556,000 540,500 525,000
2023 LOBS - General Fund Capital 1,073,750 1,029,000 984,250 934,500 -
2023 LOBS - General Fund CIP 1,546,900 1,506,400 1,465,900 1,425,400 1,384,900
2023A LOBS - Library/Museum - Project Grace 5,235,775 5,102,525 4,969,275 4,836,025 4,702,775
2024 - Capital Equipment P 1,379,344 1,263,140 1,263,140 1,263,140 1,263,140
2024 LOBS - Northchase Library P 325,419 1,201,750 1,171,250 1,140,750 1,110,250
2012 Refunding LOBS-COPS2003-Water/Sewer 1,124,100 1,073,625 1,021,000 968,625 -
Total Installment Debt Service - General Fund 24,492,169 24,233,386 23,324,655 19,767,433 17,362,978
Principal portion of General Fund Installment Debt 16,448,669 16,641,633 16,423,001 13,629,589 11,845,208
Interest portion of General Fund Installment Debt 8,043,500 7,591,753 6,901,654 6,137,844 5,517,770
24,492,169 24,233,386 23,324,655 19,767,433 17,362,978
Total Debt Service - General Government
(excludes Public Schools Debt Service) 36,366,308 35,698,326 34,426,423 30,503,952 27,575,424
New Hanover County, Adopted Budget 2024-2025 293
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Five Year Debt Service
GENERAL GOVERNMENT FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
PUBLIC SCHOOLS
BONDED:
2006 General Obligation Bonds ($15 million variable issued) 800,041 770,137 - - -
2013 General Obligation Bonds (Refunding) 4,369,792 3,191,284 - - -
2015 General Obligation Bonds ($47 million issued) 3,441,450 3,323,700 3,205,950 3,083,200 2,989,200
2016 General Obligation Bonds (Refunding) 3,293,575 4,173,825 4,027,075 3,867,900 703,800
2017 General Obligation Bonds ($34.2 million issued) 2,492,325 2,406,825 2,321,325 2,235,825 2,175,975
2018 General Obligation Bonds ($71 million) 5,357,444 5,192,444 5,027,444 4,862,444 4,697,444
2020 General Obligation Bonds - $3.7 264,356 255,856 247,356 238,856 230,356
Total Bonded Debt Service - Public Schools Fund 20,018,983 19,314,071 14,829,150 14,288,225 10,796,775
Principal portion of Public Schools Bonded Debt 15,225,000 15,160,003 11,901,325 11,295,000 8,220,000
Interest portion of Public Schools Bonded Debt 4,793,983 4,154,071 2,927,825 2,993,225 2,576,775
20,018,983 19,314,074 14,829,150 14,288,225 10,796,775
INSTALLMENT:
2010 QSCB’s 351,493 168,813 - - -
FY22 - Capital Outlay 799,000 764,250 724,500 - -
Total Installment Debt Service - Public Schools 1,150,493 933,063 724,500 - -
Principal portion of Public Schools Installment Debt 1,023,383 859,191 690,000 - -
Interest portion of Public Schools Installment Debt 127,110 73,872 34,500 - -
1,150,493 933,063 724,500 - -
Total Debt Service - Public Schools 21,169,476 20,247,134 15,553,650 14,288,225 10,796,775
SPECIAL FIRE DISTRICT
INSTALLMENT:
2010 Refunding LOBS-Murrayville Fire Station 142,933 134,344 - - -
2020A LOBS - Rescue Truck 72,329 70,033 67,163 64,293 61,422
2021 - LOBS - Fire Engine 70,500 68,300 66,100 58,750 56,250
2021 - LOBS - Refunding - Ogden Fire Station Construction 390,600 379,400 368,200 355,600 341,600
2022 LOBS - Capital - Fire Engine and Vessel Replacement 146,000 140,750 135,500 130,250 120,000
2024 - Fire Engine P 184,778 184,830 184,830 184,830 184,830
2024 LOBS - Castle Hayne Fire Station P 225,390 817,625 796,875 776,125 755,375
2024 LOBS - Gordon Road Fire Station P 294,433 1,091,625 1,063,875 1,031,250 1,003,750
Total Debt Service - Special Fire District 1,526,963 2,886,907 2,682,543 2,601,098 2,523,227
Principal portion of Special Fire District Installment Debt 783,019 1,757,322 1,632,801 1,629,618 1,632,025
Interest portion of Special Fire District Installment Debt 743,944 1,129,586 1,049,742 971,480 891,202
1,526,963 2,886,907 2,682,543 2,601,098 2,523,227
STORMWATER FUND INSTALLMENT:
2021 LOBS - Stormwater 24,900 24,300 23,700 23,025 22,275
FY21 Capital - Stormwater Startup Equipment 380,739 190,369 - - -
Total Debt Service - Stormwater Fund 405,639 214,669 23,700 23,025 22,275
Principal portion of Special Fire District Installment Debt 388,089 203,803 15,000 15,000 15,000
Interest portion of Special Fire District Installment Debt 17,550 10,866 8,700 8,025 7,275
405,639 214,669 23,700 23,025 22,275
ENVIRONMENTAL MANAGEMENT
INSTALLMENT:
2020A LOBS - Bulldozer 88,200 85,400 81,900 78,400 74,900
2022 LOBS - Capital - Dump truck, Bulldozer, Gradal-Lull,
Loader 84,000 81,000 78,000 75,000 72,000
FY23 LOBS - Compactor 287,500 275,500 258,500 246,750 -
2024 - Capital Equipment P 472,928 471,920 471,920 471,920 471,920
Total Installment Debt Service - Recycling & Solid Waste Fund 932,628 913,820 890,320 872,070 618,820
294 New Hanover County, Adopted Budget 2024-2025
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Five Year Debt Service
GENERAL GOVERNMENT FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29
Principal portion of Environmental Management
Installment Debt 759,531 775,586 787,302 804,708 588,620
Interest portion of Environmental Management Installment
Debt 173,097 138,234 103,018 67,362 30,200
932,628 913,820 890,320 872,070 618,820
Total Debt Service - All Funds 60,401,014 59,960,857 53,576,636 48,288,370 41,536,521
P = Pending further action
(1) On July 1, 2008, Water and Sewer Debt Service was transferred to General Fund as part of the change to the Cape Fear Public Utility Authority.
New Hanover County, Adopted Budget 2024-2025 295
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Debt Ratio
Ratio of Net General Bonded Debt to Assessed
Value and Net Bonded Debt Per Capita
Fiscal Year
Ended June 30
Population
Estimate (3)
Taxable
Property Assessed
Value
Gross Bonded
Debt
Debt Payable
from Enterprise
Revenues
Net Bonded
Debt
Ratio of Net
Bonded Debt to Assessed
Value
Net Bonded Debt per
Capita
1996 143,234 $ 8,646,082,828 $ 78,520,000 $ 27,390,000 $ 51,130,000 0.59% $ 357
1997 147,761 $ 9,274,126,204 $ 88,225,000 $ 24,935,000 $ 63,290,000 0.68% $ 428
1998 148,370 $ 9,975,023,536 $ 82,060,000 $ 22,465,000 $ 59,595,000 0.60% $ 402
1999 148,822 $ 10,561,590,950 $ 109,045,000 $ 20,690,000 $ 88,355,000 0.84% $ 594
2000 160,327 $ 15,447,985,673 $ 170,675,000 $ 18,845,000 $ 151,830,000 0.98% $ 947
2001 163,828 $ 15,990,342,660 $ 202,655,000 $ 16,930,000 $ 185,725,000 1.16% $ 1,134
2002 166,017 $ 16,524,186,222 $ 220,855,000 $ 14,940,000 $ 205,915,000 1.25% $ 1,240
2003 169,050 $ 16,976,210,211 $ 207,610,000 $ 12,285,000 $ 195,325,000 1.15% $ 1,155
2004 174,302 $ 17,363,984,377 $ 197,810,000 $ 10,040,000 $ 187,770,000 1.08% $ 1,077
2005 179,553 $ 17,896,300,639 $ 183,510,000 $ 7,880,000 $ 175,630,000 0.98% $ 978
2006 185,222 $ 18,754,771,006 $ 200,150,000 $ 5,625,000 $ 194,525,000 1.04% $ 1,050
2007 189,922 $ 19,499,335,347 $ 185,895,000 $ 3,255,000 $ 182,640,000 0.94% $ 962
2008 192,279 $ 32,862,470,391 $ 245,440,000 $ 780,000 $ 244,660,000 0.74% $ 1,272
2009 195,085 $ 33,424,361,562 $ 271,170,000 $ 355,000 $ 270,815,000 0.81% $ 1,388
2010 202,667 $ 33,674,505,469 $ 334,244,997 $ 175,000 $ 334,069,997 0.99% $ 1,648
2011 206,286 $ 33,807,896,708 $ 315,039,997 $ 0 $ 315,039,997 0.93% $ 1,527
2012 209,846 $ 33,969,990,000 $ 292,639,997 $ 0 $ 292,639,997 0.86% $ 1,395
2013 213,876 $ 28,874,594,604 $ 325,564,997 $ 0 $ 325,564,997 1.13% $ 1,522
2014 216,955 $ 29,714,634,628 $ 308,179,997 $ 0 $ 308,179,997 1.04% $ 1,420
2015 220,231 $ 29,745,736,443 $ 283,589,997 $ 0 $ 283,589,997 0.95% $ 1,288
2016 223,152 $ 30,197,308,823 $ 337,694,998 $ 0 $ 337,694,998 1.12% $ 1,513
2017 227,261 $ 30,816,597,285 $ 308,869,999 $ 0 $ 308,869,999 1.00% $ 1,359
2018 233,595 $ 33,736,227,148 $ 314,189,999 $ 0 $ 314,189,999 0.93% $ 1,345
2019 237,689 $ 34,555,093,668 $ 350,444,999 $ 0 $ 350,444,999 1.01% $ 1,474
2020 239,272 $ 35,138,609,531 $ 320,054,999 $ 0 $ 320,054,999 0.91% $ 1,338
2021 242,987 $ 36,192,740,774 $ 283,800,000 $ 0 $ 283,800,000 0.78% $ 1,168
2022 246,450 $ 48,289,253,807 $ 257,250,000 $ 0 $ 257,250,000 0.53% $ 1,044
2023 232,453 $ 49,449,504,226 $ 232,085,000 $ 0 $ 232,085,000 0.48% $ 998
2024 234,921 $ 50,571,981,200 $ 207,055,000 $ 0 $ 207,055,000 0.41% $ 881
2025 238,852 $ 51,635,070,000 $ 182,255,000 $ 0 $ 182,255,000 0.35% $ 763
(3) Calculation based on data from https://www.census.gov/quickfacts/fact/table/newhanovercountynorthcarolina/PST045221
(4) Taxable Property Assessed Value larger due to Tax and Tag Program
296 New Hanover County, Adopted Budget 2024-2025
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Net Bonded Debt Per Capita from FY11 through FY25
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FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
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Appendices
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300 New Hanover County, Adopted Budget 2024-2025
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Financial and Budgetary Policies
Commitment to Sound Financial Management
New Hanover County has a long-standing commitment to sound financial management. The county’s Financial
and Budgetary Policies provide the framework for fiscal management and financial decisions of the county.
These policies receive regular updates to ensure their continued usefulness as a guide for decision making.
The sound financial management of the county’s resources is achieved by the County Manager following the
consistent and coordinated approach provided by the financial and budgetary policies. This section of the
budget document provides an overview of the financial and budgetary parameters used by the county in its
daily operation. Four factors make this prudent financial planning imperative:
●Public demand for services and facilities in a rapidly urbanizing county environment tends to escalate
at a more rapid rate than population growth and revenues.
●State and federal mandates for services and standards are often not accompanied by sufficient funds
to provide the required services or to meet imposed standards.
●Changes in national or local economic conditions can impact the revenue base.
●The Board of Commissioners desire to use all of its public funds in the most efficient manner, fully
maximizing the use of public monies in the best interest of the public.
County Bond Rating
The county’s long-term financial goal is to achieve and maintain a high bond rating. Some factors required for
a high bond rating, such as a stabilized rate of population growth and diversification of the county’s tax base,
can be influenced but not controlled by the county government.
However, the county government should ensure that the factors under its control and the quality of its financial
and overall management meet the standards required of highly rated communities. The county, through its
adoption of the Financial and Budgetary Policies, ensures that the characteristics of the county’s financial
operation enable and move the county toward achieving and maintaining a high bond rating. New Hanover
County’s current bond rating with Moody’s Investor Service is Aaa and with Standard and Poor’s Corporation
is AAA, each of which are the highest rating possible.
Adopted Policies and Procedures
New Hanover County’s financial and budgetary policies include the following:
Fund Balance
Fund balance is generally defined as the difference between a fund’s assets and liabilities and is called equity
in a non-governmental environment.
It may include cash, but often consists of other investments as well.
In many fiscal years, actual total expenditures are less than total budgeted expenditures, and actual revenues
are greater than budgeted. The difference creates an increase in fund balance, which is carried forward for
use in future years.
An adequate fund balance is needed for numerous reasons. Several of the most important include:
●To have funds available in case of an emergency or unexpected event.
●To maintain or enhance the county’s financial position and related bond ratings from Moody’s and
Standard & Poor’s.
●To provide cash for operations prior to receipt of property tax revenues.
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Not all fund balance is available for appropriation. North Carolina General Statutes, in Chapter 159-8, define
the amount available for appropriation as “cash and investments minus the sum of liabilities, encumbrances,
and deferred revenues arising from cash receipts.” Fund balance may also be reserved for specific purposes.
A good example is found in the Special Revenue funds, where each fund balance is fully reserved for the
designated purpose of the fund. The county’s Fund Balance Policies are as follows:
●The Chief Financial Officer will maintain a minimum amount of unassigned fund balance available
for appropriation in the General Fund that complies with the state regulations. The North Carolina
State Treasurer defines this minimum as eight percent of the prior year’s expenditures in the fund.
●The Board of County Commissioners has formally established a county goal to maintain a minimum
unassigned fund balance in the General Fund in an amount between 18 percent and 21 percent of
expenditures and outflows at the end of each fiscal year. The Board of County Commissioners also
adopted a fund balance policy that requires a plan to restore unassigned fund balance to at least 18
percent within two fiscal years if it falls below that goal. The policy also requires any amount greater
than 21 percent be assigned to future capital projects or future capital outlays.
●The fund balance policy also requires that the county will strive to maintain a minimum fund balance
in its Enterprise Fund and Special Fire District Fund of eight percent of those funds’ expenses and
outflows at the end of each fiscal year.
Annual Budget
●The annual budget and adopted budget ordinance for the county shall be the basis for the financial
plan for the budget year. The budget will be prepared and presented in conformity with the North
Carolina Local Government Budget and Fiscal Control Act under General Statutes Chapter 159, Article
3.
●The county will operate under a balanced budget ordinance in which the sum of estimated net revenue
and appropriated fund balances are equal to appropriations.
●The budget will include only estimated revenues reasonably expected to be realized in the budget
year.
●At least ten days shall pass between submission of the recommended budget and the adoption of the
ordinance. A public hearing will be held prior to the adoption of the ordinance.
●Any appropriation or expenditure for economic development must be approved by the county
governing body after a public hearing.
●Notice of the public hearing must be published at least 10 days before the hearing is held in accordance
with NCGS 158-7.1 (c).
●Legally available fund balance can be used, if necessary, in balancing the annual budget when sufficient
funds are available (Appropriated Fund Balance).
●All expenditures relating to obtaining a 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.
●All grants that are included in the adopted budget are deemed to be approved by the Board of
County Commissioners and the related applications, and the acceptance of the grant funds are not
resubmitted to the board for approval unless it is specifically required by the grantor. In the event
an award is greater than or less than the adopted budget, a budget amendment is submitted to the
board for approval to adjust revenues and expenditures accordingly.
●The County Manager, or the Chief Financial Officer as the County Manager’s designee, (“Authorized
Officer”) is authorized to transfer appropriations under the following conditions:
○The Authorized Officer may transfer amounts between expenditure line items within a department
without limitation and without a report being required.
○The Authorized Officer may transfer amounts between appropriation units within the same
budget function and fund without limitation and without a report being required.
○The Authorized Officer may transfer medical insurance appropriations between functions,
departments, and divisions within the same fund base upon usage.
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○The Authorized Officer may not transfer any amounts between funds without approval by the
Board of Commissioners.
Revenues
●It is the goal of the county to set fees and charges at a level sufficient to cover the cost of the associated
programs or activities. However, where the public interest is better served, fees and charges may be
set lower than actual program costs.
●Fees and charges are reviewed annually, and recommendations are made to adjust the fee/charge
based on current cost or market conditions.
●The methods for prompt billing, collection, depositing and reporting of revenues are examined
annually to determine if quicker and more efficient means of revenue realization are possible.
●Moneys due to the county, either by another governmental agency or by an individual, shall be
promptly billed, collected, and deposited.
●The Chief Financial Officer shall monitor the status of all uncollected moneys owed to the county and
implement measures to collect any and all delinquent accounts, except as otherwise provided by law.
Cash Disbursements
●The method in which appropriations and other available resources are expended shall be performed
pursuant to General Statute 159-28(b).
●Billings to the county for goods received or for services rendered shall not be paid early or late, but
on the discount date or the due date to the extent practicable.
●A system of inventory and supply controls is to be established and maintained to ensure that the
materials on hand will remain at levels necessary to conduct business without being excessive.
●To the extent practical, all payments to a particular vendor will be consolidated rather than issuing
separate checks for each billing.
●A cost-effective disbursement cycle shall be established to create the maximum amount of funds
available for investment, while at the same time ensuring all bills are paid by their due date. The
disbursement cycle shall be reviewed periodically, and changes made when appropriate.
●Payroll disbursements are to be made bi-weekly. All payroll taxes shall be submitted on the due date.
Cash Receipts
●Except as otherwise provided by law, all taxes and other moneys collected or received by the county
will be deposited in an official depository in accordance with North Carolina General Statute 159-32.
●Moneys received shall be deposited daily in the form and amounts received, except as otherwise
provided by statute. These moneys shall be deposited in such a manner as to receive the current
day’s credit.
Investments
●The Mental Health and Substance Use Disorder Fund investment policy and the Revenue Stabilization
Fund state that the investment in a single issuer shall not exceed 20% of the total portfolio at the
time of investment, and each investment shall have no longer than a 10-year maturity. This policy
also states that portfolio maturities should be staggered to avoid undue concentration of assets of a
specific maturity.
●The county shall remain 100 percent invested at all times with the exception of moneys held out for
petty cash purposes.
●The county’s cash position is to be reviewed daily, and the Chief Financial Officer shall determine
amounts that can be invested for periods of time. Eligible investments shall be limited to obligations
allowed under North Carolina General Statute 159-30.
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●The State Treasurer enforces standards of minimum capitalization for all pooling-method financial
institutions. The county relies on the State Treasurer to monitor those financial institutions. The county
analyzes the financial soundness of any other financial institution used by the county. The county
complies with the provisions of General Statute 159-31 when designating official depositories and
verifying that deposits are properly secured.
●The county shall utilize a third-party custodial agent for book entry transactions, all of which shall be
held in the county’s name. The custodial agent shall be a trust department authorized to do trust work
in North Carolina who has an account with the Federal Reserve.
○Certificated securities shall be in the custody of the Chief Financial Officer.
○The investment portfolio shall be properly diversified in order to minimize risks brought on by
economic and market changes. To achieve this diversification:
○No more than 50 percent of the county’s moneys shall be invested in a particular investment
vehicle.
○No less than 30 percent of the total investment portfolio shall mature within 30 days. No less than
75 percent of the portfolio shall mature in 180 days and 100 percent of the portfolio shall mature
within three years. The Chief Financial Officer may, at his/her discretion, allow a variance in the
minimum portfolio percentages required to mature within 30 and 180 days if market conditions
dictate and adequate cash balances are maintained.
○No more than 50 percent of the county’s total moneys shall be invested in a single institution,
unless specifically exempted by the Chief Financial Officer.
Banking and Cash Flow
●The Chief Financial Officer shall devise and implement a central depository system for the county. This
system should generally include the creation of three bank accounts: a tax transfer account, a cash
concentration account, and a payroll account. These three accounts will be at the official depository
approved by the Board of Commissioners.
●Enough moneys to meet the county’s daily obligations shall be maintained in the county’s accounts.
●An official depository shall be selected every five years based on a competitive proposal process. The
official depository shall be designated by the Board of Commissioners based on the evaluation of the
proposals received.
●A 12-month cash flow forecast is to be prepared and updated monthly. The objectives of the forecast
plan are to ensure sufficient funds will be available to meet the county’s commitments in a timely
manner and to determine when excess funds are available for investment.
Debt Management
●The county issues debt under the guidance of the Local Government Commission, a division of the
State of North Carolina. Debt is issued in accordance with North Carolina General Statutes applicable
in 159.
●The county will not issue debt in excess of the legal debt limit as defined by North Carolina General
Statute 159-55. The legal debt limit is eight percent of the county’s taxable property valuation.
Calculation of the legal debt margin is shown under the Debt Management section of this budget
document.
●The county will strive to maintain its financial condition to achieve the highest bond rating possible.
●Capital projects financed through the issuance of bonds shall be financed for a period not to exceed
the expected useful life of the project.
●The county will maintain compliance with certain financial ratios in its adopted debt management
policy including net direct debt per capita that does not exceed $2,200, net direct debt as a percentage
of assessed valuation that does not exceed 1.60 percent of the Countywide assessed value, and net
debt service that does not exceed 20 percent of the operational budget.
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Procurement
●The Chief Financial Officer shall establish a method to enhance the purchasing cycle through whatever
method is deemed necessary.
●All purchases made and services rendered to the county are completed in accordance with the county’s
purchasing policy and with applicable North Carolina General Statutes.
●State contract and other purchasing cooperatives are reviewed periodically to determine if participation
would be beneficial.
Fixed Assets
●Land, buildings, machinery, furniture, fixtures and equipment that have a value of $5,000 or more
and have a useful economic life of more than one year; or assets of any value if the nature of the item
is such that it must be controlled for custody purposes as a fixed asset. Fixed assets are also called
capital assets.
●The recorded fixed asset information, including its location, is reconciled annually to the general
ledger.
Capital Improvement Plan (CIP)
●Progress on current capital projects is formally reviewed quarterly.
●New projects are submitted for consideration annually in the fall of the year. The need, time frame,
project scope, capital needs,
●four-year operational expenses, and financing mechanisms are analyzed for each proposed project.
●The most critical projects are submitted to the Board of Commissioners with a recommendation for
approval. The Capital Improvement Project approval is completed at the same time as the annual
budget.
●The budget document includes a detailed policy and project listings in the Capital Improvement Plan
section; for additional information please refer to the Capital Improvement Plan section of this book.
Risk Management
●Explores the best and most economical method for the county to cope with and fund exposures to risk.
●Secures appropriate types of insurance coverage for the county.
Audit Monitoring and Reporting
●The independent auditor for the county shall monitor the county’s compliance with the established
financial policies.
●The auditor’s annual findings and recommendations shall be included as part of the county audit.
●The Chief Financial Officer shall semiannually submit the LGC-203, Report of Cash Balance, to the
secretary of the Local Government Commission pursuant to General Statute 159-33.
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Capital Expenditures
Introduction
In order to ensure that quality services continue to be delivered to the citizens of New Hanover County in a
timely and efficient manner, the county routinely invests in new and existing capital facilities, equipment and
other fixed assets. These investments fall into two broad categories:
Capital Outlay and Capital Improvement Projects. For information on capital improvement projects, please see
the Capital Improvement Program section.
Capital Outlay
Capital Outlay items are land, buildings, machinery, furniture, fixtures and equipment that have a value of
$5,000 or more and have a useful economic life of more than one year; or assets of any value if the nature of
the item is such that it must be controlled for custody purposes as a fixed asset. Capital assets are also called
fixed assets. These expenditures are budgeted in the various funds’ operating budgets. The capital outlay
amounts below are included in each department’s total budget.
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Capital Outlay
DEPARTMENT TYPE DESCRIPTION ADOPTED
911 Communications Equipment Dispatch Consoles 84,130
$ 84,130
Information Technology Equipment
Infrastructure hardware replacement
(servers/routers/switches) 200,000
Equipment
ESChat Radio (Interoperability with Cellular
Devices) 15,490
$ 215,490
Facilities Management Equipment
HVAC replacement-replace aging equip
Senior Center 100,000
Equipment
HVAC replacement-replace aging equip 320
Chestnut 250,000
Equipment
Fuel Farm at Facilities Mgmt Complex-
improve fuel access for fleet 100,000
Other Improvements
320 Chestnut 3rd floor upfit, expand space
Public Defender Office 500,000
Equipment
Replacement Vehicles-Road Ready (40)
vehicles Sheriff Office 805,000
Vehicles Replacement Vehicles 200,000
Vehicles
Replacement Vehicles - (40) vehicles Sheriff
Office 2,039,000
$ 3,994,000
Social Services Vehicles Replacement Vehicles 36,052
$ 36,052
Sheriff’s Office Equipment
Replacement camera and accessories
Media Unit 10,605
Equipment
Replacement-Commercial washing
machine 22,265
Equipment
Replacement - (2) Conventional Oven
Double Stack 22,000
Equipment Replacement-Mixer kitchen equipment 17,000
Equipment
Replacement Key mgmt system-lockbox for
keys 30,000
Equipment Camera System 106,700
Other Improvements
Lower desk ballistic panels for Detention
front desk 7,200
Other Improvements Detention Door System 1,629,155
Equipment Replacement-K9 kennel 5,000
Equipment
Replacement-Negotiator Throw phone for
Emerg Response Unit 25,000
Equipment Covered Wagon Trailer 16,000
Equipment Replacement-Surveillance camera system 17,520
Vehicles Vehicle-title and tag 46,500
Equipment Shelters for Bus Parking 35,779
Equipment (20) Portable radios for Agency 100,000
Equipment (5) Radios for SRT enable both 400 800 Mhz 45,000
Equipment
Replacement-(40) radios to expand
coverage for Judicial/Courts 200,000
Equipment
Replacement-Systems Analyzer to test/tune
portable/mobile radios 50,000
Equipment Mobile radios for existing vehicles 20,000
$ 2,405,724
Parks and Gardens Equipment Replacement - (3) John Deere mowers 39,000
Equipment Replacement - (3) John Deere Gators 42,000
Equipment
Replacement-Baseball infield groomer with
laser grader 55,000
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Capital Outlay
DEPARTMENT TYPE DESCRIPTION ADOPTED
Equipment
Replacement-Tractor replacement South
District 30,000
Equipment Replacement-Mobile unit trailer 12,500
Other Improvements Ogden Park Tennis Resurfacing 200,000
Other Improvements
Laney High School Tennis Courts
Resurfacing 135,000
Equipment Mower and Utility Vehicle for Gov. Center 15,500
Equipment 72 Inch Mower - Athletic Fields 15,000
Equipment Ride on Blower 12,500
Equipment Turf Aerator 10,500
$ 567,000
Total General Fund $ 7,302,396
Fire Rescue Equipment Hurst Tool Replacement Program 35,726
Equipment
Inflatable Fire Safety/Prevention Education
house 6,563
Equipment
Thermal Imaging Camera replacement
program 8,350
Equipment
Positive pressure ventilator fans
replacement program 12,000
Equipment ACU-M Radio Bridge 10,223
Equipment HURST mini ram Rescue 11 9,549
Equipment AED Replacements 128,260
Equipment Training Room AV equipment replacement 35,000
Equipment USAR Task Force Grant 44,000
Vehicles Staff vehicle replacement plan 126,000
Vehicles Fire Engine replacement 2,500,000
Other Improvements
Fire Hydrant installation on existing water
line program 90,000
Other Improvements HVAC replacement Station 14 12,000
$ 3,017,671
Recycling & Solid Waste Equipment Bulldozer Certified rebuild 1,510,000
Equipment Waste Shredder 1,147,603
Equipment
Konex box for Waste Water Treatment
Plant storage 7,000
Equipment
Replacement cleats - backup compactor
wheels 65,900
Equipment
Roll Off containers for customer
convenience sites 16,000
$ 2,746,503
Stormwater Services Equipment Jet Vac Trailer 120,000
Equipment John Deere 135G 250,000
$ 370,000
Total Other Funds $ 6,134,174
Total All $ 13,436,570
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Major Governmental Funds
Modified General Fund
(Without Intrafund Transfers)
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Modified General Fund
Revenues
Ad Valorem Taxes $ 209,493,998 $ 216,214,493 $ 216,214,493 $ 222,372,385 2.85%
Sales Taxes 92,454,913 94,736,436 94,736,436 94,399,833 (0.36%)
Other Taxes 6,017,199 6,129,000 6,129,000 5,637,977 (8.01%)
Charges for Services 12,983,961 12,640,014 12,646,541 12,908,749 2.07%
Interest on Investments 10,154,290 17,904,624 12,249,871 14,453,533 17.99%
Intergovernmental Revenue 42,543,826 39,646,212 51,259,655 36,300,848 (29.18%)
Special Assessments 26,408 - - - N/A
Long Term Debt Issued 7,930,147 5,663,000 8,382,301 8,754,810 4.44%
Miscellaneous Revenue (7,959,299) 435,850 466,794 865,014 85.31%
Other Revenue 58,573 - 261,271 - (100.00%)
Transfers from Other Funds 4,536,366 664,471 1,012,850 1,086,314 7.25%
Appropriated Fund Balance - 8,993,162 38,092,796 9,449,453 (75.19%)
Total Revenues $ 378,240,382 $ 403,027,262 $ 441,452,008 $ 406,228,916 (7.98%)
Expenditures
General Government $ 69,245,827 $ 69,313,996 $ 80,861,492 $ 69,560,612 (13.98%)
Human Services 69,768,007 88,745,026 87,579,222 79,289,483 (9.47%)
Public Safety 91,668,138 89,644,912 106,903,775 108,320,462 1.33%
Economic & Physical
Development 1,837,317 1,790,299 1,803,799 2,562,943 42.09%
Cultural & Recreational 15,433,770 16,435,118 17,261,888 $ 17,169,640 (0.53%)
Education 105,781,276 120,005,421 124,623,380 114,377,905 (8.22%)
Debt Service 14,168 - - - N/A
Transfers to Other Funds 8,080,353 2,049,386 8,484,769 - (100.00%)
Total Expenditures $ 361,828,856 $ 387,984,158 $ 427,518,325 $ 391,281,045 (8.48%)
Debt Service Fund
Revenues
Ad Valorem Taxes $ 16,038,161 $ 12,088,726 $ 12,088,726 $ 10,841,049 (10.32%)
Sales Taxes 20,847,075 21,509,084 21,509,084 21,845,254 1.56%
Interest on Investments 1,580 - - - N/A
Intergovernmental 5,304,870 4,844,416 4,844,416 4,649,556 (4.02%)
Transfers from Other Funds - - 1,109,422 2,212,936 99.47%
Appropriated Fund Balance - - 1,318,700 2,837,991 115.21%
Total Revenues $ 42,191,686 $ 38,442,226 $ 40,870,348 $ 42,386,786 3.71%
Expenditures
Debt Service $ 56,470,146 $ 53,485,330 $ 54,804,030 $ 57,334,657 4.62%
Total Expenditures $ 56,470,146 $ 53,485,330 $ 54,804,030 $ 57,334,657 4.62%
Total Modified General Fund
Revenues
Total Revenues $ 420,432,068 $ 441,469,488 $ 482,322,356 $ 448,615,702 (6.99%)
Expenditures
Total Expenditures $ 418,299,002 $ 441,469,488 $ 482,322,355 $ 448,615,702 (6.99%)
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Major Governmental Funds
Room Occupancy
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Room Occupancy
Revenues
Other Taxes $ 11,342,984 $ 11,457,607 $ 11,457,607 $ 11,707,000 2.18%
Interest on Investments 1,389,050 - - - N/A
Intergovernmental Revenue - 8,950,000 8,950,000 6,725,000 (24.86%)
Special Assessments 43,533 3,533,000 3,533,000 460,100 (86.98%)
Appropriated Fund Balance - 1,891,980 2,088,357 1,342,292 (35.72%)
Total Revenues $ 12,775,567 $ 25,832,587 $ 26,028,964 $ 20,234,392 (22.26%)
Expenditures
Economic & Physical Development$ $ 5,464,448 $ 23,785,218 $ 23,981,595 $ 19,414,392 (19.04%)
Transfers to Other Funds - 2,047,369 2,047,369 820,000 (59.95%)
Total Expenditures $ 5,464,448 $ 25,832,587 $ 26,028,964 $ 20,234,392 (22.26%)
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Major Governmental Funds
Total Major Governmental
Funds
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Total Major Governmental Funds
Revenues
Ad Valorem Taxes $ 225,532,159 $ 228,303,219 $ 228,303,219 $ 233,213,434 2.15%
Sales Taxes 113,301,988 116,245,520 116,245,520 116,245,087 (0.00%)
Other Taxes 17,360,183 17,586,607 17,586,607 17,344,977 (1.37%)
Charges for Services 12,983,961 12,640,014 12,646,541 12,908,749 2.07%
Interest on Investments 11,544,920 17,904,624 12,249,871 14,453,533 17.99%
Intergovernmental Revenue 47,848,696 53,440,628 65,054,071 47,675,404 (26.71%)
Special Assessments 69,941 3,533,000 3,533,000 460,100 (86.98%)
Long Term Debt Issued 7,930,147 5,663,000 8,382,301 8,754,810 4.44%
Miscellaneous Revenue (7,959,299) 435,850 466,794 865,014 85.31%
Transfers from Other Funds 4,536,366 664,471 2,122,272 3,299,250 55.46%
Appropriated Fund Balance - 10,885,142 41,499,853 13,629,736 (67.16%)
Other Financing Sources 58,573 - 261,271 - (100.00%)
Total Revenues $ 433,207,635 $ 467,302,075 $ 508,351,320 $ 468,850,094 (7.77%)
Expenditures
General Government $ 69,245,827 $ 69,313,996 $ 80,861,492 $ 69,560,612 (13.98%)
Human Services 69,768,007 88,745,026 87,579,222 79,289,483 (9.47%)
Public Safety 91,668,138 89,644,912 106,903,775 108,320,462 1.33%
Economic & Physical
Development 7,301,765 25,575,517 25,785,394 21,977,335 (14.77%)
Cultural & Recreational 15,433,770 16,435,118 17,261,888 17,169,640 (0.53%)
Education 105,781,276 120,005,421 124,623,380 114,377,905 (8.22%)
Debt 56,484,314 53,485,330 54,804,030 57,334,657 4.62%
Transfers to Other Funds 8,080,353 4,096,755 10,532,138 820,000 (92.21%)
Total Expenditures $ 423,763,450 $ 467,302,075 $ 508,351,319 $ 468,850,094 (7.77%)
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Minor Governmental Funds
Minor Funds
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Special Fire District
Revenues
Ad Valorem Taxes $ 13,837,665 $ 14,037,241 $ 14,037,241 $ 14,405,751 2.63%
Sales Taxes 5,289,892 5,469,686 5,469,686 5,783,196 5.73%
Charges for Services 49,746 46,074 46,074 46,074 N/A
Interest on Investments 93,692 - 916 - (100.00%)
Intergovernmental Revenue 17,092 31,111 203,931 94,000 (53.91%)
Long Term Debt Issued - 840,000 990,000 2,958,758 198.86%
Miscellaneous Revenue 35,222 5,000 5,000 5,000 N/A
Other Revenue 91 - - - N/A
Transfers from Other Funds 1,819,775 - - - N/A
Appropriated Fund Balance - 303,694 1,417,219 1,266,351 (10.65%)
Total Revenues $ 21,143,175 $ 20,732,806 $ 22,170,067 $ 24,559,130 10.78%
Expenditures
Public Safety $ 19,284,082 $ 19,632,100 $ 20,956,937 $ 23,032,166 9.90%
Debt Service 1,715,333 1,100,706 1,213,130 1,526,964 25.87%
Total Expenditures $ 20,999,415 $ 20,732,806 $ 22,170,067 $ 24,559,130 10.78%
Emergency Telephone System - Article 3
Revenues
Other Taxes $ 651,311 $ 550,853 $ 550,853 $ 1,027,699 86.57%
Interest on Investments 28,011 - - - N/A
Long Term Debt Issued - - 195,000 - (100.00%)
Transfers from Other Funds - - 16,501 - (100.00%)
Appropriated Fund Balance - 98,255 273,339 600,000 119.51%
Total Revenues $ 679,322 $ 649,108 $ 1,035,693 $ 1,627,699 57.16%
Expenditures
Public Safety $ 630,635 $ 649,108 $ 1,035,693 $ 1,627,699 57.16%
Total Expenditures $ 630,635 $ 649,108 $ 1,035,693 $ 1,627,699 57.16%
Revolving Loan
Revenues
Interest on Investments $ 2,724 $ - $ - $ - N/A
Miscellaneous Revenue 644 - - - N/A
Total Revenues $ 3,368 $ - $ - $ - N/A
Expenditures
Local Law Enforcement Block Grant
Revenues
Interest on Investments $ 413 $ - $ - $ - N/A
Intergovernmental Revenue 79,431 - 55,031 - (100.00%)
Total Revenues $ 79,844 $ - $ 55,031 $ - (100.00%)
Expenditures
Public Safety $ 79,431 $ - $ 55,031 $ - (100.00%)
Total Expenditures $ 79,431 $ - $ 55,031 $ - (100.00%)
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Minor Governmental Funds
Minor Funds
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Stormwater Services (1)
Revenues
Interest on Investments $ 384 $ - $ - $ - N/A
Fees 4,069,721 4,158,521 4,158,521 4,629,934 11.34%
Long Term Debt Issued 231,206 - - - N/A
Miscellaneous Revenue - 400,000 - 100,000 100.00%
Intergovernmental Revenue - - 400,000 - (100.00%)
Transfers from Other Funds 12,309 - 840,000 - (100.00%)
Appropriated Fund Balance - 310,588 444,070 - (100.00%)
Total Revenues $ 4,313,620 $ 4,869,109 $ 5,842,591 $ 4,729,934 (19.04%)
Expenditures
General Government $ 3,582,836 $ 4,457,770 $ 5,375,630 $ 4,156,295 (22.68%)
Debt Service 451,574 411,339 466,961 405,639 (13.13%)
Transfers to Other Funds - - - 168,000 100.00%
Total Expenditures $ 4,034,410 $ 4,869,109 $ 5,842,591 $ 4,729,934 (19.04%)
(1) Stormwater Services began hiring in May of 2021 and the main source of funding for operations in FY22 was American Rescue Plan funds.
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Minor Governmental Funds
Total Minor Funds
FY22-23
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FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Total Minor Governmental Funds
Revenues
Ad Valorem Taxes $ 13,837,665 $ 14,037,241 $ 14,037,241 $ 14,405,751 2.63%
Sales Taxes 5,289,892 5,469,686 5,469,686 5,783,196 5.73%
Other Taxes 651,311 550,853 550,853 1,027,699 86.57%
Charges for Services 4,119,467 4,204,595 4,204,595 4,676,008 11.21%
Interest on Investments 125,224 - 916 - (100.00%)
Intergovernmental Revenue 96,523 31,111 658,962 94,000 (85.74%)
Special Assessments - - - - N/A
Long Term Debt Issued 231,206 840,000 1,185,000 2,958,758 149.68%
Miscellaneous Revenue 35,866 405,000 5,000 105,000 2000.00%
Transfers from Other Funds 1,832,084 - 856,501 - (100.00%)
Appropriated Fund Balance - 712,537 2,134,628 1,866,351 (12.57%)
Other Financing Sources 91 - - - N/A
Total Revenues $ 26,219,329 $ 26,251,023 $ 29,103,382 $ 30,916,763 6.23%
Expenditures
General Government $ 3,582,836 $ 4,457,770 $ 5,375,630 $ 4,156,295 (22.68%)
Human Services - - - - N/A
Public Safety 19,994,148 20,281,208 22,047,661 24,659,865 11.85%
Economic & Physical Development - - - - N/A
Cultural & Recreational - - - - N/A
Education - - - - N/A
Debt 2,166,907 1,512,045 1,680,091 1,932,603 15.03%
Capital Project - - - - N/A
Enterprises - - - - N/A
Transfers to Other Funds - - - 168,000 100.00%
Total Expenditures $ 25,743,891 $ 26,251,023 $ 29,103,382 $ 30,916,763 6.23%
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Enterprise Fund
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Recycling and Solid Waste
Revenues
Charges for Services $ 18,456,982 $ 18,358,308 $ 18,358,308 $ 18,454,000 0.52%
Interest on Investments 176,857 66,000 66,813 - (100.00%)
Intergovernmental Revenue 684,207 588,000 768,000 760,800 (0.94%)
Miscellaneous Revenue 403,243 525,000 525,000 525,000 N/A
Long Term Debt Issued 1,258,910 2,247,994 2,247,994 2,739,503 21.86%
Transfers from Other Funds 36,850 - - - N/A
Appropriated Fund Balance - 3,703,917 5,147,813 1,123,556 (78.17%)
Total Revenues $ 21,017,049 $ 25,489,219 $ 27,113,928 $ 23,602,859 (12.95%)
Expenditures
Enterprise $ 11,897,567 $ 16,362,139 $ 17,986,848 $ 17,952,535 (0.19%)
Debt Service 194,318 462,609 462,609 932,628 101.60%
Transfers to Other Funds 6,664,472 8,664,471 8,664,471 4,717,696 (45.55%)
Total Expenditures $ 18,756,357 $ 25,489,219 $ 27,113,928 $ 23,602,859 (12.95%)
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All Annual Funds
Total All Funds
FY22-23
Actual
FY23-24
Adopted
FY23-24
Revised
FY24-25
Adopted % Variance
Revenues
Ad Valorem Taxes $ 239,369,824 $ 242,340,460 $ 242,340,460 $ 247,619,185 2.18%
Sales Taxes 118,591,880 121,715,206 121,715,206 122,028,283 0.26%
Other Taxes 18,011,494 18,137,460 18,137,460 18,372,676 1.30%
Charges for Services 35,560,410 35,202,917 35,209,444 36,038,757 2.36%
Interest on Investments 11,847,001 17,970,624 12,317,600 14,453,533 17.34%
Intergovernmental Revenue 48,629,426 54,059,739 66,481,033 48,530,204 (27.00%)
Special Assessments 69,941 3,533,000 3,533,000 460,100 (86.98%)
Long Term Debt Issued 9,420,263 8,750,994 11,815,295 14,453,071 22.33%
Miscellaneous Revenue (7,520,190) 1,365,850 996,794 1,495,014 49.98%
Transfers from Other Funds 6,405,300 664,471 2,978,773 3,299,250 10.76%
Appropriated Fund Balance - 15,301,596 48,782,294 16,619,643 (65.93%)
Other Financing Sources 58,664 - 261,271 - (100.00%)
Total Revenues $ 480,444,013 $ 519,042,317 $ 564,568,630 $ 523,369,716 (7.30%)
Expenditures
General Government $ 72,828,663 $ 73,771,766 $ 86,237,122 $ 73,716,907 (14.52%)
Human Services 69,768,007 88,745,026 87,579,222 79,289,483 (9.47%)
Public Safety 111,662,286 109,926,120 128,951,436 132,980,327 3.12%
Economic & Physical
Development 7,301,765 25,575,517 25,785,394 21,977,335 (14.77%)
Cultural & Recreational 15,433,770 16,435,118 17,261,888 17,169,640 (0.53%)
Education 105,781,276 120,005,421 124,623,380 114,377,905 (8.22%)
Debt 58,845,539 55,459,984 56,946,730 60,199,888 5.71%
Enterprises 11,897,567 16,362,139 17,986,848 17,952,535 (0.19%)
Transfers to Other Funds 14,744,825 12,761,226 19,196,609 5,705,696 (70.28%)
Total Expenditures $ 468,263,698 $ 519,042,317 $ 564,568,629 $ 523,369,716 (7.30%)
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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 30th. 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.
The following is the county’s spending plan for the American Rescue Plan funding. Each initiative has been
vetted by county staff to ensure compliance with the law and the U.S. Treasury Department Rules and Guidance.
Funds must be obligated by December 31, 2024 and expended by December 31, 2026. As of the 2024-2025
fiscal year, all funds have been obligated.
Broadband Connectivity - $152,500
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.
Business and Employment Assistance - $4,416,142
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 child care facilities.
Nonprofit Assistance: Grants to nonprofits that have been negatively impacted and were not able to continue
operations at some point during the pandemic.
Job Training: A multi-faceted job training program, administered in partnership with Step Up Wilmington, to
include an ongoing paid job training and placement program as well as sector specific training at Cape Fear
Community College, long-term case management and on-the-job training with the goal of placing 500 people
in full-time employment.
Film crew internship program: In coordination with the Film Partnership of North Carolina, a program
providing on-the-job internships and training tailored to the local film industry.
Housing - $4,493,308
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 would be in addition to the $7 million Emergency Rental Assistance Program that is
currently underway through the county.
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Workforce Rental Housing Assistance: A pilot project to provide residents who qualify under workforce
housing guidelines by providing direct payments to landlords.
Starway Village Gap Financing: To support the development of nearly 300 affordable housing units off
Carolina Beach Road.
Housing Specialist: A position at the Department of Social Services to provide counseling around housing.
Emergency Rental Assistance Program Manager: A position at the Department of Social Services to manage
ERAP.
Physical and Mental Health - $22,159,556
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 ultimately fold the services into the
county’s continuation budget.
Community Building Initiatives: To support the Board’s commitment to reduce violence in schools and the
community through several innovative approaches.
Mental Health in Schools: Ensure access at each public school to mental health counselors through the
county’s Health and Human Services Department.
Mental Health for Seniors: Establish mental health counselors and a mobile health outreach team based at
the Senior Resource Center to serve our county’s older adults.
Virtual Outreach Position: Based at the Senior Resource Center, the position develops and maintains virtual
programs for the SRC, which allows broader reach and service delivery.
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.
Afterschool Transportation: Providing New Hanover County Schools students with transportation needs for
afterschool and tutoring programs
Health Educator: A health educator position.
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.
Senior Resource Center: To cover the costs of providing transportation to seniors for two years.
Infant and Toddler Mental Health: Provide two years of recovery-related mental health services for families
with infants and toddlers through four county staff positions at Health and Human Services.
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.
Pandemic Operations Team: Establish a dedicated team of professionals to manage the ongoing pandemic
response.
Addressing Homelessness: Services for New Hanover County’s homeless population to include mental and
behavioral health services, substance abuse treatment, employment and housing assistance and medical and
dental care.
Infrastructure - $1,551,340
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.
●Bill assistance program
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●To extend water and sewer to Eden Village, which is being established to address chronic homelessness
in the community.
Essential County Government Services - $12,484,581
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.
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.
●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.
Testing: To provide weekly tests for unvaccinated employees to ensure continuity of service.
Reserve and Administration - $286,205
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.
●Grants Analyst – Position dedication to administration and reporting of ARP funding
Total Amount of Funding Outlined in the County’s Plan: $45,543,632
ARPA Actual Spending to Date
Amount
Category:
Broadband 84,090
Business & Employment Assistance 4,201,142
Housing 4,304,534
Physical & Mental Health 18,433,300
Infrastructure 1,551,339
Essential County Government Services 12,559,534
Reserve/Administration 206,525
Actual expensed through FY24 41,340,464
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ARPA Position Summary by Department
Adopted
FY22-23
Adopted
FY23-24
Revised
FY23-24
Adopted
FY24-25
ARPA Fund:
General Government:
Finance 1 1 --
Human Services:
Health 25 25 28 -
Social Services 1 2 --
Senior Resource Center 5 5 1 -
Pandemic Operations -15 7 -
Port City United -15 15 -
Public Safety:
Community Justice Services -4 4 -
Sheriff’s Office -10 10 -
Totals 32 77 65 -
Position Changes
●24 positions transferred from ARPA to Health (Mental Health Therapy (19), Homeless Initiative (5))
●One position transferred from ARPA to the Senior Resource Center (Congregate Meals)
●Four positions transferred from ARPA for Community Justice Services (Too Good For Violence)
●10 positions transferred from ARPA for the Sheriff’s Office (Elements) were transferred back to the
General Fund.
●13 positions unfunded in Port City United-Connect (Call Center Supervisor (1), Coordinator (1), and
Specialist (11))
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Appendices
Interfund Transfers
Transfers In
General Fund
Automation Enhancement &
Preservation Mental & Behavioral Health Revenue Stabilization Reappraisal Reserve Fund Debt Service Fund
Transfers Out
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
General Fund ------------169,661 170,000 170,000 17,336,132 15,043,104 14,947,871
NHC Schools Fund ------------------
Special Fire District ------------------
Capital Project Funds -----------------2,212,936
Room Occupancy Tax Fund ------------------
Recycling and Solid Waste Fund 664,471 664,471 667,696 ---------------
Stormwater --168,000 ---------------
Special Revenue Escrow ------------------
ARPA 3,871,895 -250,618 ---------------
Total 4,536,366 664,471 1,086,314 ---------169,661 170,000 170,000 17,336,132 15,043,104 17,160,807
Transfers In
Stormwater Fund
Special Fire
Service District Fund Capital Projects Trust & Agency Fund Recycling and Solid Waste Fund Total
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
FY22-23
Actual
FY23-24
Adopted
FY24-25
Adopted
General Fund 12,309 --148,301 ---5,749,386 -815,384 815,384 815,384 36,850 --18,518,637 21,777,874 15,933,255
NHC Schools Fund ------------------
Special Fire District ------------------
Capital Project Funds -----------------2,212,936
Room Occupancy Tax Fund -------2,047,369 820,000 -------2,047,369 820,000
Recycling and Solid Waste Fund -------8,000,000 4,050,000 ------664,471 8,664,471 4,717,696
Stormwater -----------------168,000
Special Revenue Escrow ---1,671,474 -----------1,671,474 --
ARPA ---------------3,871,895 -250,618
Total 12,309 --1,819,775 ---15,796,755 4,870,000 815,384 815,384 815,384 36,850 --24,726,477 32,489,714 24,102,505
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GLOSSARY
A
Account: A basic component of the accounting
ledger used to classify financial transactions that are
similar in terms of a given frame of reference, such
as purpose, object or source.
Accrual Basis: A basis of accounting in which
transactions are recognized at the time they are
incurred, as opposed to when cash is received or
spent.
Ad Valorem Tax: Commonly referred to as property
taxes, ad valorem taxes are levied on both real
and personal property according to the property’s
valuation and the tax rate.
Adopted Budget: The budget document formally
approved by the Board of County Commissioners
after the required public hearing and deliberations
on the Recommended Budget. This document sets
forth authorized expenditures and the means of
financing those expenditures. This term is used
interchangeably with the term, “Final Budget.”
Agency Fund: A fund that is a type of Fiduciary
Fund. Agency Funds are custodial in nature, used to
account for funds held by the county for individuals,
private organizations, other governmental units and
other funds.
Allocation: A part of a lump-sum appropriation
granted by the Board of Commissioners, which is
designated for expenditure by function for specific
organizational units and/or for special purposes,
activities or objects.
Amended Budget: A budget that includes
authorized changes by the Board of Commissioners
to the original adopted budget.
American Rescue Plan: The American Rescue
Plan Act of 2021, also called the COVID-19 Stimulus
Package or American Rescue Plan, is a 1.9 trillion
economic stimulus bill passed by the Congress
signed to speed up the country’s recovery from
the economic and health effects of the COVID-19
pandemic and the ongoing recession.
Annual Comprehensive Financial Report: The
official annual financial report of a county. This
report summarizes and discloses the financial
activity of a county and its component units for the
fiscal year. The Finance Department produces this
document.
Annualize: Taking changes that occurred mid-year
and calculating their cost for a full year for the
purpose of preparing an annual budget.
Amortization: (1) The gradual reduction of a debt
by means of equal periodic payments sufficient
to meet current interest and liquidate the debt at
maturity. (2) The process of spreading the costs of
an intangible asset over the expected useful life of
the asset. (3) The deduction of capital expenses over
a specific period of time. Similar to depreciation,
it is a method of measuring the “consumption” of
the value of long-term assets like equipment and
buildings.
Appropriated Fund Balance: Amount of fund
balance designated as revenue for a given fiscal
year.
Appropriation: A legal authorization to incur
obligations and to make expenditures for specific
purposes.
Asset: Resources owned or held by a government
that have monetary value.
Assessed Valuation: The valuation set by the county
for real estate and certain personal property as a
basis for levying property taxes.
Audit: The examination of some or all of the
following items: documents, records, reports,
systems of internal control, accounting procedures,
and other evidence, for one or more of the
following purposes: (a) determining the propriety,
legality, and mathematical accuracy of proposed or
completed transactions; (b) ascertaining whether all
transactions have been recorded; and (c) determining
whether transactions are accurately recorded in the
accounts and in the statements drawn therefrom
in accordance with accepted accounting principles.
Authorized Positions: Employee positions that are
authorized in the adopted budget to be filled during
the year.
Automation Enhancement and Preservation
Fund: Effective January 1, 2002, the General Assembly
of North Carolina mandated that 10 percent of fees
collected pursuant to General Statute 161-10 and
retained by a county shall be set aside annually
and placed in a non-reverting fund, the proceeds of
which shall be expended on computer and imaging
technology in the office of the Register of Deeds.
This is a sub-fund of the General Fund.
B
Balance Sheet: A formal statement of assets,
liabilities and fund balance as of a specific date.
Balanced Budget: A budget in which planned
revenues are equal to planned expenditures. All
county budgets are required by the State of North
Carolina to be balanced.
Benefits: Contributions made by a government to
meet commitments or obligations for employee
fringe benefits. Included is the government’s share
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of costs for Social Security, retirement, and medical
and life insurance plans.
Best Management Practices: As related to Soil
and Water, an action or a structure carried out by
an individual to improve water quality.
Bond: A long-term I.O.U. or promise to pay. It is a
promise to repay a specified amount of money (the
face amount of the bond) on a particular date (the
maturity date). Bonds are primarily used to finance
capital projects.
Bond Premium: Additional amount of money an
investor is willing to pay for a bond due to its rate of
return. The investor is willing to pay more than the
par value of the bond because it has a higher yield.
Bond Rating: The level of credit risk as evaluated by
a bond rating agency associated with the county’s
bond issue. A bond rating ranges from AAA, the
highest possible, to D, or default. The higher the
county’s bond rating, the lower the interest rate to
the county on projects financed with bonds.
Bond Refinancing: The payoff and re-issuance of
bonds to obtain better interest rates and/or bond
terms.
Breakbulk: Loose cargo, such as cartons, stowed
directly in the ship’s hold as opposed to containerized
or bulk cargo.
Budget: A plan of financial activity for a specified
period of time (fiscal year or biennium) indicating
all planned revenues and expenses for the budget
period.
Budget Calendar: The schedule of key dates that a
government follows in the preparation and adoption
of the budget.
Budget Manual: Instructions for each annual
budget process to ensure the budget is prepared in
a manner consistent with current county policies or
restrictions that may be new to each budget year.
Budget Ordinance: The legal document adopted
by the Board of County Commissioners to estimate
revenues, establish appropriations, and levy taxes
for a unit of government for the coming year. It has
the full force and effect of law within the county
boundaries unless it conflicts with any higher form
of law, such as a state statute or constitutional
provision. It establishes the legal framework for the
financial operations of the county for the current
year.
Budgetary Basis: This refers to the basis of
accounting used to estimate financing sources and
uses in the budget.
Budgetary Control: The control or management
of a government in accordance with the approved
budget for the purpose of keeping expenditures
within the limitations of available appropriations
and resources.
C
Capital Assets: Land, buildings, machinery,
furniture, fixtures and equipment that have a value
of $5,000 or more and have a useful economic life
of more than one year; or assets of any value if the
nature of the item is such that it must be controlled
for custody purposes as a fixed asset.
Capital assets are also called fixed assets.
Capital Improvements: Expenditures related to
the acquisition, expansion, or rehabilitation of an
element of the government’s physical plan that is
sometimes referred to as infrastructure. A capital
improvement can also be a capital project.
Capital Improvement Plan: A plan for capital
projects to be accomplished each year over a fixed
number of years to meet capital needs arising from
the government’s long-term needs.
Capital Outlay: The expenditures for land, building,
machinery, furniture, fixtures and equipment that
have a value of $5,000 or more, and have a useful
economic life of more than one year.
Capital Project: Major construction, acquisition, or
renovation activities that add value to a government’s
physical assets or significantly increase their useful
life. These improvements have a cost of $100,000 or
more and generally take longer than one fiscal year
to complete.
CARES Act: The Coronavirus Aid, Relief, and
Economic Security Act, also known as the CARES
Act, is a $2.2 trillion economic stimulus bill passed
by the 116th U.S. Congress in response to the
economic fallout of the COVID-19 pandemic in the
United States Cash Basis: A basis of accounting in
which transactions are recognized only when cash
is increased or decreased.
Certificates of Participation: A county obligation
secured by relatively short-term leases on public
facilities. Voter approval is not required.
Component Unit: A legally separate unit.
Contingency: A budgetary reserve set aside for
emergencies or unforeseen expenditures not
otherwise budgeted.
Contractual Services: Services rendered to a
government by private firms, individuals or other
governmental agencies.
Cost Share Program: As related to Soil and Water,
an incentive program that reimburses applicants a
percentage of the cost to install a best management
practice.
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COVID-19: Defined by the Centers for Disease
Control and Prevention, COVID-19 is an illness
caused by a virus that can spread from person to
person. This is a new coronavirus that has spread
throughout the world, ranging from mild (or no
symptoms) to severe illness.
D
Debt Service: The cost of paying principal and
interest on borrowed money according to a
predetermined payment schedule.
Department: A basic organizational unit of
government that is functionally unique in its delivery
of services. The department may be subdivided into
divisions or programs.
Depreciation: The systematic allocation of the cost
of an asset (less residual value if any) over the useful
life of the asset. Depreciation recognizes the gradual
exhaustion of the asset’s service capacity.
Disbursement: The expenditure of moneys from an
account.
Distinguished Budget Presentation Awards
Program: A voluntary awards program administered
by the Government Finance Officers Association to
encourage governments to prepare effective budget
documents.
Division: A functioning group of related activities
within a department. The department’s unique
function is further delineated into smaller
functioning units (divisions) that focus on delivery
of specific services.
E
Earned Media: The publicity the county receives
from county news releases. The news media brings
attention to the release and shares it further with
the community without cost to the county.
Encumbrance: The commitment of appropriated
funds to purchase an item or service. To encumber
funds means to set aside or commit funds for a
specified future expenditure.
Entitlements: Payments to which local governmental
units are entitled pursuant to an allocation formula
determined by the agency providing the moneys,
usually the state or the federal government.
Enterprise Fund: A fund that is a type of Proprietary
Fund. An enterprise fund is established to account
for operations that are financed and operated in
a manner similar to private business enterprises.
The intent of the Board of County Commissioners
is that the costs of providing services be fully or
predominantly financed through user fees.
Expense: The amount of assets or services used
during a period.
Expenses: The daily costs incurred in running and
maintaining a business or governmental entity.
Expenditure: The payment of funds against
appropriations that reduce cash balance.
Expenditures are made for the purpose of acquiring
an asset, service or settling a loss.
F
Fiduciary Fund: One of three fund classifications
established by the GAAP standards. Fiduciary funds
are used to account for assets held by a county in
a trustee capacity, or as an agent for individuals,
private organizations, other governmental units,
and/or other funds. Since, by state statutes, these
funds are not subject to appropriation by the
Board of County Commissioners, these funds are
not included in the annual budget ordinance or
the budget document. However, these funds are
reported in the Annual Comprehensive Financial
Report. The Fiduciary Fund Classification includes
two types: Agency and Trust Funds. See Trust Fund
and Custodial Fund.
Fiscal Year (FY): A 12-month period designated as
the operating year for accounting and budgeting
purposes in an organization. North Carolina State
Statutes require local governments to begin the
fiscal year on July 1 and end on June 30.
Fixed Assets: Land, buildings, machinery, furniture,
fixtures and equipment that have a value of $5,000
or more and have a useful economic life of more
than one year; or assets of any value if the nature
of the item is such that it must be controlled for
custody purposes as a fixed asset.
Fixed assets are also called Capital Assets. See
Capital Assets.
Full Faith and Credit: A pledge of a government’s
taxing power to repay debt obligations.
Full-Time Equivalent Positions (FTE): A position
converted to the decimal equivalent of a full-time
position based on 2,080 hours per year. For example,
a part-time position working for 20 hours per week
would be the equivalent to .5 of a full-time position.
Function: A group of related activities aimed at
accomplishing a major service or regulatory program
for which a government is responsible (e.g., public
safety).
Fund: A fiscal entity with revenues and expenses
that are segregated for the purpose of carrying out
a specific purpose or activity.
Fund Accounting: A method of accounting and
presentation whereby assets and liabilities are
grouped by individual fund according to the purpose
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for which they are to be used. Generally used by
government entities and not-for-profits.
Fund Balance: The excess of the assets of a fund
over its liabilities.
G
General Fund: The general fund is used to account
for the financial activities of the general government
not required to be accounted for in another account.
General Obligation Bond: This type of bond is
backed by the full faith, credit and taxing power of
the government.
Generally Accepted Accounting Principles
(GAAP): Uniform minimum standards for financial
accounting and recording, encompassing the
conventions, rules and procedures that define
accepted accounting principles.
GenX: A trade name for a man-made and unregulated
chemical used in manufacturing nonstick coatings
and for other purposes.
Goal: A statement of broad direction, purpose, or
intent based on the needs of the community. A goal
is general and timeless.
Governmental Funds: One of three fund
classifications established by the GAAP standards.
Governmental funds are used to account for most
typical governmental functions, focusing on the
acquisition, use, and balance of a local or state
government’s expendable financial resources and
the related current liabilities. The accounting for
governmental funds has a budget orientation using
the current financial resources measurement focus
and the modified accrual basis of accounting. The
governmental fund types included in the New
Hanover County budget are the General Fund and
the Special Revenue Fund. See General Fund and
Special Revenue Fund listings.
Grants: A contribution by a government or other
organization to support a particular function.
H
Head-End: A master facility for receiving and
distribution of signals over a cable television system.
I
Imprest Account/Fund: A bank account or fund
dedicated to a specific purpose. It has a fixed balance
that is maintained by regular replenishment.
Indirect Cost: A cost necessary for the functioning
of the organization as a whole, but which cannot be
directly assigned to one service.
Infrastructure: The physical assets of a government
(e.g., streets, water, sewer, public buildings and
parks).
Interest: The cost for using money. The payment of
interest is an expense to the County; the receipt of
interest is revenue.
Interfund Transfers: The movement of moneys
between funds of the same governmental entity.
Intergovernmental Revenue: Funds received from
federal, state, and other local government sources in
the form of grants, shared revenues, and payments
in lieu of taxes.
Investments: Securities held for the production
of income. All investments made by the County
must be in accordance with North Carolina General
Statute 159-30.
J
(reserved for future use)
K
Key Performance Indicators (KPIs): Defines data
that documents how effectively or efficiently a
department is achieving its key strategic objectives.
L
LEAN: A process improvement strategy utilized by
the county for operations.
Lease Purchase Agreement: Contracted
agreements that are termed leases but apply the
lease amount to the purchase.
M
Major Funds: Represents the significant activities
of the County and include any fund whose revenues
or expenditures, excluding other financing sources
and uses, constitute more than 10 percent of the
revenues or expenditures of the appropriated
budget.
Mandated Service: A legal requirement usually
imposed by state or federal law. This term is used to
refer to county services that are provided to comply
with state or federal laws.
Modified Accrual: A budgetary accounting
technique whereby revenues are recognized
when they become measurable and available as
net current assets to pay liabilities for the current
period. Expenditures are recorded when the liability
is actually incurred.
Modified General Fund: The modified general
fund is a presentation of multiple funds created
for accounting purposes but are financial activities
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of the general government not required to be
accounted for in another account.
N
Net County Cost: Net appropriation less program
revenues (or special-purpose funds allocated).
This figure represents the part of a budget unit’s
appropriation that is financed by the County’s
discretionary (general-purpose) revenues.
NHW Healthcare, Inc.: Formally known as New
Hanover County Regional Medical Center.
Non-Departmental Accounts: Items of expenditure
essential to the operation of county government that
do not fall within the function of any department, or
which provide for expenditures related to more than
one department.
Non-Major Funds: Represent any fund that does
not meet the requirements of a Major Fund.
O
Object: An expenditure classification, referring to
the lowest and most detailed level of classification,
such as, telephone expense, postage expense or
departmental supplies.
Objective: Something to be accomplished in
specific, well defined and measurable terms that is
achievable within a specific time frame.
Obligations: Amounts that a government may
be legally required to meet from its resources.
They include not only actual liabilities, but also
encumbrances not yet paid.
Operating Expenses: The cost for personnel,
materials and equipment required for a department
to function.
Operating Revenue: Funds that the government
receives as income to pay for on-going operations.
It includes such items as taxes, fees from specific
services, interest earnings and grant revenues.
Operating revenues are used to pay for day-to-day
services.
OpiAid: Data science company on a mission to make
addiction treatment safer and more effective.
Ordinance: A law set forth by a government authority,
specifically, a county regulation or formal legislative
enactment by the Board of Commissioners. It has
the full force and effect of law within the county
boundaries unless it is in conflict with any higher
form of law, such as a state statute or constitutional
provision. An ordinance has higher legal standing
than a resolution.
P
Pay-As-You-Go Basis: A term used to describe a
financial policy by which capital outlays or capital
projects are financed from current revenues rather
than through borrowing.
Personnel: Expenditures made for salaries and
wages for regular and temporary employees of the
county.
Prior Year: The fiscal year immediately preceding
the current year.
Property Tax: A tax levied on the assessed value of
real and personal property. This tax is also known
as ad valorem tax.
Proprietary Fund: One of three fund classifications
established by the GAAP standards. This fund is
used to account for funds for county operations
which are managed in a manner similar to private
business. Unlike governmental funds, net income
is determined in Proprietary Funds. The two types
of Proprietary Funds are Enterprise and Internal
Service Funds. Only the Enterprise Fund type is
included in the New Hanover County Budget. The
County does not use Internal Service Funds. See
Enterprise Fund listing.
Program: A group of related activities performed by
one or more organizational units for the purpose of
accomplishing a function for which the government
is responsible.
Purchase Order: A written authorization for a
vendor to supply goods or services at a specified
price over a specified time period. Acceptance of the
purchase order constitutes a purchase contract and
is legally binding on all parties.
Q
(reserved for future use)
R
Recidivism: The tendency of a convicted criminal
to reoffend.
Resolution: A formal decision of action or policy
adopted by the county Board of Commissioners at
a board meeting.
Revaluation: A process by which all county property
values are reviewed to assure they are true value.
True value is a monetary value that a buyer and
seller would agree on without being compelled to
buy or sell. Every county in North Carolina is required
to reappraise its real property at least every eight
years.
Revenue Bond: This type of bond is backed only by
the revenues from a specific enterprise or project,
such as a hospital or toll road.
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Revenue Neutral: The revenue neutral property
tax rate is the rate that is estimated to produce
revenue for the next fiscal year equal to the revenue
that would have been produced for the next fiscal
year by the current tax rate if no reappraisal had
occurred. Each year after a general reappraisal of
property, the Budget Officer is required to include in
the budget, for comparison purposes, a statement
of the revenue-neutral tax rate.
Revenues: Funds received as income to support the
operations of government.
S
Salary Lag: Anticipated savings resulting from
authorized positions being unfilled. Estimated
vacancies are subtracted from the amount budgeted
for salaries.
Sales Tax: A tax levied on the taxable sales of all
final goods. The State of North Carolina levies a 4.75
percent sales tax and allows counties to levy up to
a 2.25 percent sales tax. As of October 1, 2010, New
Hanover County levies the full 2.25 percent sales tax
and distributes the proceeds as required by existing
legislation.
Source of Revenue: Revenues are classified
according to their source or point of origin.
Special District: A unit of local government
(other than a county or city) that is created for the
performance of limited governmental functions
and for the operation of a particular utility or public
service enterprise.
Special Revenue Fund: A fund used to account
for the proceeds of specific revenue sources (other
than trusts for individuals, private organizations or
other governments, or for major capital projects)
that are legally restricted to expenditure for specific
purposes.
State Appraised Properties: Property or assets of
primary service companies that are state-regulated
(railroads, power lines, telephone lines/towers, tour
bus companies, etc.) and appraised by the state
rather than county officials.
T
Tax Base: The total assessed value of real, personal
and state appraised property within the county.
Tax Collection Rate: The percentage of the tax levy
that is expected to be collected in a fiscal year. The
budgeted collection rate cannot exceed the actual
collection rate for the previous year.
Tax Levy: The resultant product when the tax rate
per $100 is multiplied by the tax base and adjusted
for the rate of collection.
Tax Year: The calendar year in which tax bills are
sent to property owners.
Taxes: Compulsory charges levied by a government
for the purpose of financing services performed for
the common benefit of the people. This term does
not include specific charges made against particular
persons or property for current or permanent
benefit, such as special assessments.
Transfers In/Out: Amounts transferred from one
fund to another to assist in financing the services
for the recipient fund.
Trillium: Local governmental agency (LME/MCO)
that manages serious mental health, substance use,
and intellectual/developmental disability services in
eastern North Carolina.
Trust Fund: One of the two types of Fiduciary Funds.
Trust Fund amounts are held by the county in a
trustee capacity when the amounts are designated
for a particular purpose.
U
Unencumbered Balance: The amount of an
appropriation that is neither expended nor
encumbered. It is essentially the amount of money
still available for future purposes.
User Charge: The payment of a fee for direct receipt
of a public service by the party who benefits from
the service.
V
(reserved for future use)
W
(reserved for future use)
X
(reserved for future use)
Y
(reserved for future use)
Z
(reserved for future use)
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Acronyms
Acronyms are alphabetized by the acronym itself and not the full text name. For example: GAAP (Generally
Accepted Accounting Principles) is listed before GF (General Fund) in the acronyms listing. If the order was
based on the full text spelling of the acronym, GF would come before GAAP. This presentation is used to provide
an efficient method for the reader to locate the acronym’s meaning.
#
3CMA: City-County Communications and Marketing
Association
A
AAM: American Alliance of Museums
ABC: Alcoholic Beverage Control
ACD: Automation Call Distribution
ACH: Automated Clearing House
ACFR: Annual Comprehensive Financial Report
ACS: Animal Control Services
ADA: Americans with Disabilities Act
ADC: Assessment of Desired Competencies
ADM: Average Daily Membership (Schools)
AES: Adult Enhancement Services
AFDC: Aid to Families with Dependent Children
AHICI: Annual Health Insurance Cost Index
ALE: Alcohol Law Enforcement
ARP: American Rescue Plan
ARPA: American Rescue Plan Act
ASCAP: American Society of Composers, Authors &
Publishers
ASCLD/LAB: American Society of Crime Laboratory
Directors/Lab Accreditation Board
ASTC: Association of Science & Technology Centers
A&T: Agricultural and Technical
B
BMPs: Best Management Practices
BOCC: Board of County Commissioners
C
C&D: Construction and Demolition
CAD: Computer Aided Design
CALEA: Commission on Accreditation for Law
Enforcement Agencies
CAMA: Coastal Area Management Act
CASA: Clinic Assessment Software Application
CC4C: Care Coordination for Children
CDBG: Community Development Block Grant
CDBG-ER: Community Development Block Grant –
Economic Recovery
CDR: Coastal Damage Reduction
CFCC: Cape Fear Community College
CFL: Compact Fluorescent Lamp or Compact
Fluorescent Light
CFM: Cape Fear Museum
CFPUA: Cape Fear Public Utility Authority
CIP: Capital Improvement Plan
CIT: Crisis Intervention Team
CJAG: Community Justice Advisory Group
CJS: Community Justice Services
CLASS: Connecting Libraries and Schools for Success
CLIA: Clinical Laboratory Improvement Amendments
COBRA: Consolidated Omnibus Budget
Reconciliation Act
COLA: Commission of Laboratory Accreditation
COOP: Continuity of Operations Plan
COPS: Certificates of Participation
COW: City of Wilmington
CRC: Community Recovery Court
CRS: Community Rating System
CSC: Clerk of Superior Court
CSI: Crime Scene Investigation
CSDR: Coastal Storm Damage Reduction
CSR: Community Service and Restitution
CY: Calendar Year
D
DARE: Drug Abuse Resistance Education
DOD: Department of Defense
DOT: Department of Transportation
DPPR: Domestic Preparedness and Readiness
Region
DSS: Department of Social Services
DWI: Driving While Impaired
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EAP: Employee Assistance Program
EDC: Executive Development Center
EDZD: Exceptional Design Zoning District
EEOC: Equal Employment Opportunity Commission
EFNEP: Expanded Foods and Nutrition Education
Program
EFD: Emergency Fire Dispatch
EFT: Electronic Funds Transfer
EHR: Electronic Health Record
EMD: Emergency Medical Dispatch
EMGVA: Extension Master Gardener Volunteer
Association
EMS: Emergency Medical Services
EOC: Emergency Operations Center
EOD: Explosives Ordinance Unit
EOP: Emergency Operations Plan
EPA: Environmental Protection Agency
EPD: Emergency Police Dispatch
ERT: Emergency Response Team
ERU: Equivalent Residential Unit
ESC: Employment Security Commission
ESF: Emergency Support Function
F
FAA: Federal Aviation Administration
FBI: Federal Bureau of Investigation
FEMA: Federal Emergency Management Agency
FFE: Furniture, Fixtures & Equipment
FGP: Foster Grandparent Program
FNS: Food and Nutrition Service
FSD: Fire Service District
FTE: Full-Time Equivalent Position
FY: Fiscal Year
G
GAAP: Generally Accepted Accounting Principles
GCCS: Gas Collection and Control System
GED: General Equivalency Diploma
GF: General Fund
GFR: General Fund Revenue
GFOA: Government Finance Officers Association
GIS: Geographic Information System
GMTS: Governmental Moneys Transfer System
GPS: Global Positioning System
G.S.: General Statute
H
HDM: Home Delivered Meals
HHS: Health and Human Services
HHW: Household Hazardous Waste
HIPAA: Health Insurance Portability and
Accountability Act
HIV: Human Immunodeficiency Virus
HMGP: Hazard Mitigation Grant Program
HPA: Health Programs Administrator
HR: Human Resources
HUD: Housing and Urban Development
HVAC: Heating, Ventilation and Air Conditioning
I
ICC: International Code Council
IDAC: Inspections Advisory Committee
ILM: Wilmington International Airport
INS: Immigration & Naturalization Service
IRS: Internal Revenue Service
IT: Information Technology
J
JAG: Justice Assistance Grant
K
k: Thousand
K-9 Unit: Specially-Trained Dog who assists Sheriff
Deputy
KPIs: Key Performance Indicators
KWH: Kilowatt Hour
L
LED: Light-Emitting Diode
LEO: Law Enforcement Officer’s Retirement System
LEP: Life Enrichment Program
LGBTQ: Lesbian, Gay, Bisexual, Transgender, Queer
or Questioning
LGC: Local Government Commission
LGERS: Local Governmental Employees’ Retirement
System
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LID: Low Impact Development
LIHTC: Low Income Housing Tax Credit
LINC: Leading Into New Communities
LME: Local Mental Health Entity
LME/MCO: Local Management Entity/Managed Care
Organization
LOBS: Limited Obligation Bonds
LRI: Live Remote Inspections
LSTA: Library Services and Technology Act
M
M: Million
MAT: Medication-Assisted Treatment
MAT: Multi-partisan Assistance Teams
MAP: Master Aging Plan
MDU: Mobile Dental Unit
MHz: Megahertz
MHSUF: Mental Health & Substance Use Fund
MOU: Memorandum of Understanding
MPO: Metropolitan Transportation Planning
Organization
MRF: Materials Recovery Facility
MSW: Municipal Solid Waste
MUP: Multi-Use Path
N
N/A: Not Applicable
NACCHO: National Association of County and City
Health Officials
NACo: National Association of Counties
NC: North Carolina
NCA: Non-County Agency
NC ALLIES: A Local Link to Improve Effective Services
NC FAST: North Carolina Families Accessing Services
through Technology
NCACC: North Carolina Association of County
Commissioners
NCDCR: North Carolina Department of Cultural
Resources
NCDENR: North Carolina Department of
Environmental and Natural Resources
NCDOT: North Carolina Department of
Transportation
NC ALLIES: A Local Link to Improve Effective
Community Justice Services
NCJOIN: North Carolina Juvenile Online Information
Network
NCSU: North Carolina State University
NHC: New Hanover County
NHC4Me: New Hanover County Free Subscription-
based Email Service
NHCPL: New Hanover County Public Library
NHCPS: New Hanover County Public Schools
NHC-TV: New Hanover County Television
NHRMC: New Hanover Regional Medical Center
NIMS: National Incident Management System
NMOC: Non-Methane Organic Compound
NPDES: National Pollutant Discharge Elimination
System
NY: Next Year
O
ODU: Opioid Use Disorder
OJJDP: Office of Juvenile Justice and Delinquency
Prevention
OELC: Outdoor Environmental Learning Centers
OFS: Outside Funding Source
OLLI: Osher Lifelong Learning Institute
OPEB: Other Post-Employment Benefits
P
PARTF: Parks and Recreation Trust Fund
PATHS: Promoting Alternative Thinking Strategies
PC: Personal Computer
PCM: Pregnancy Care Management
PCU: Port City United
PEG: Public, Education or Government Channel
PRA: Pretrial Release Services
PRE-K: Pre-Kindergarten
PSA: Prostate-Specific Antigen
PSC: Private Sector Cost
PSTC: Public Safety Training Center
PY: Prior Year
Q
QSCB: Qualified School Construction Bonds
R
REDA: Recipient Eligibility Determination Audit
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RFP: Request for Proposal
RFQ: Request for Qualifications
RN: Registered Nurse
RO: Reverse Osmosis
ROD: Register of Deeds
ROTS: Room Occupancy Tax Special Revenue Fund
RSF: Revenue Stabilization Fund
RSVP: Retired Senior Volunteer Program
RSWFR: Recycling and Solid Waste Fund Revenue
S
SAA: Special Assistance for the Aged
SABLE: Southeastern North Carolina Airborne Law
Enforcement
SAD: Special Assistance for the Disabled
SAFE: Sheriff’s Alcohol Field Enforcement
SARA: Superfund Amendments and Reauthorization
Act
SART: Sexual Assault Response Team
SDA: Succession Development Analysis
SDR: Succession Development Ratio
SEAHEC: South East Area Health Education Center
SEF: Sustainable Energy Facility
SERVE: Succession, Evolution, Retention, Viability,
and Engagement
SHIIP: Senior Health Insurance Information Program
SITES: Smithsonian Institute Traveling Exhibition
Service
SLI: Sick Leave Index
SMC: Strategic Management Council
SRC: Senior Resource Center
SRO: School Resource Officer
SSHP: Scattered Site Housing Program
SSFR: Stormwater Services Fund Revenue
STEM: Science, Technology, Engineering and
Mathematics
T
TANF: Temporary Assistance to Needy Families
TB: Tuberculosis
TBD: To Be Determined
TDA: Tourism Development Authority
TDCI: Training Delivery Cost Index
TEU: 20-Foot Equivalent Units
TERT: Telecommunicator Emergency Response
Team
TGFV: Too Good for Violence
TIC: Trauma-Informed Communities
TRACK: Kids in Parks TRACK Trail Program; national
grant funded
U
UDO: Uniform Development Ordinance
UF: Ultrafiltration
UNC: University of North Carolina
UNCW: University of North Carolina at Wilmington
V
VA: Veterans Administration
VIPR: Volunteer Intervention and Response Unit
VITA: Volunteer Income Tax Assistance
VIVA: Voter Information Verification Act
VOCAL: Volunteer Older Citizens Action League
VoIP: Voice-Over Internet Protocol
VSO: Veteran Services Officer
VSS: Veteran Services Specialist
W
WASTEC: Waste-to-Energy Conversion Facility
WAY: Wellness and You
WCCD: Wilmington Convention Center District
WCFHBA: Wilmington-Cape Fear Home Builders
Association
WF: Work First
WFFA: Work First Family Assistance
WHAC: Workforce Housing Advisory Committee
WIC: Women, Infants and Children
WRDA: Water Resources Development Act bill
X
(reserved for future use)
Y
YES: Youth Empowerment Services
Z
(reserved for future use)
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NEW HANOVER COUNTY
FISCAL YEAR2024-2025ADOPTED BUDGET