HomeMy WebLinkAbout2025-06-12 AR ExhibitsExhibit
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NEW HANOVER COUNTY, NORTH CAROLINA
FISCAL YEAR 2025-2026 BUDGET ORDINANCE
RE IT ORDAINED by the Board of Commissioners of New Hanover County, North Carolina as follows:
Section 1: The fc,Ilowing amounts are hereby appropriated in the GeneraI Fund for the operation of
the New Hanover County government and Its activities for the fuscai year beginning July 1, 2025, and
ending June 30, 2026, in accordance with the Chart of Accounts heretofore established for New
Hanover County (Couunty)o
General Government
$75,222,796
Human Services
76, 91,159
Puubk Safety
114,321, 11
Economic and Physical Development
2,0 4,124
Cultural and Recreational
19,123,903
Education:
Cape Fear Community Coiiege Current Operating Expense
13,258,161
Capon Fear Community Co liege Capital Contribution
2,121,000
NHCS Capital Contribution
2,6 ,211
NHCS Current Operating Expense:
Instructional Services:
Regular Instruction
18,685,188
Special Populations
9,103,968
Alternative Programs
2,411,853
School l Leadership
9,498,366
Co -Curricular
2,374,476
Schoso i-Based Support
5,995,208
System -Wide Support Services:
Support and Development
2,870,910
Sp cW Population Support and D v loapment
305,122
Alternative Programs and Services Support and Development
882,310
Technology Support
5,324,460
Oper tioan i Support
27,2 0,255
Financial and Human Resources
8,025,068
Accountability
343,671
System -Aide Pupil Support
604,691
Policy, Leadership and Public R Iationns
2,164,13
Non -Programmed Charges:
Payments to Other Governments
7,4.54,033
Scholarships
140,000
Other Restricted Revenue (Fund R) Pre-K
1,033,500
Transfers to Other Funds
.3,454,517
'Total Appropriations - General Fund
JE5 8 894
The appropriation for New Hanover County Schoois - Current Operating Expense is $3, 72 per pupil
and is based on a projected Average Daily Membership (ADM) of 24,599 students for New Hanover
County Schools and 2,122 for charter schools.
Pursuant to North Carolina General Statutes (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:
1) 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.
2) The Budget Resolution adopted by the New Hanover County Board of Education may not
be amended without the prior approval of the Board of County 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) bind the New Hanover County 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 County Commissioners if the proposed amendment would
result in a cumulative increase or decrease of 10 percent or more to any County appropriation by
project in the capital outlay fund for the New Hanover County Board of Education.
In accordance with G.S. 115C-433(b), the Board of County Commissioners requires the New Hanover
County 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 eligible County employees by approximately 1.96 percent.
Section 2: It is estimated that the following revenues will be available in the General Fund for the
fiscal year beginning July 1, 2025, and ending June 30, 2026:
Rd Valorem Taxes
$240,992,407
Sales Taxes
95,321,804
Other Taxes
5,904,446
Charges for Services
13,726,580
Interest on Investments
12,954,680
Intergovernmental Revenue — Federal
25,986,954
Intergovernmental Revenue —State
2,250,054
Intergovernmental Revenue —Other
8,167,071
Other Revenue 2,336,205
Transfers from Other Funds 20,615,348
Appropriated Fund Balance:
General Fund 8,142,836
General Fund —from Northside Grocery unspent appropriation 230,000
Mental Health and Substance Use Fund 8,910,509
Automation Enhancement and Preservation Fund 40,000
Total Estimated Revenues - General Fund 5445.578;894
Section 3: The following amount is hereby appropriated in the Debt Service Fund for the fiscal year
beginning July 1, 2025, and ending June 30, 2026:
Debt Service: �58,787,711
Total Appropriation - Debt Service Fund 1$58,787,711
Section 4: It is estimated that the following revenues will be available in the Debt Service Fund for
the fiscal year beginning July 1, 2025, and ending June 30, 2026:
Ad Valorem Taxes $8,907,548
Sales Taxes 22,124,368
Intergovernmental Revenue — Federal 4,000
Intergovernmental Revenue —Other 4,452,665
Transfers from Other Funds 20,921,372
Appropriated Fund Balance 2,377,758
Total Estimated Revenues - Debt Service Fund $58,787,711
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, 2025, and ending June 30,
2026, in accordance with the Chart of Accounts heretofore established for the County:.
Public Safety $25,762,396
Debt Service 2,907�266
Total Appropriation - Special Fire District Fund 2&669,662
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, 2025, and ending June 30, 2026:
Ad Valorem Taxes $22,707,785
Sales Taxes 5,812,777
Charges for Services 50,100
Intergovernmental — Federal 94,000
Other Revenue 51000
Total Estimated Revenues - Special Fire District Fund $28,669,662
Section 7: The following amount is hereby appropriated in the Room Occupancy Tax Fund for the
fiscal year beginning July 1, 2025, and ending June 30, 2026:
Economic and Physical Development $11636 349
Total Appropriation - Room Occupancy Tax Fund $11,636,349
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, 2025, and ending June 30, 2026:
Room Occupancy Taxes $11,204,149
Special Assessments 432,200
Total Estimated Revenues - Room Occupancy Tax Fund S11.636,349
Section 9: The following amount is hereby appropriated in the Emergency Telephone System Fund
for the fiscal year beginning July 1, 2025, and ending June 30, 2026, for the purpose of maintaining
an Emergency 911 System in the County:
Public Safety 2 279 142
Total Appropriation - Emergency Telephone System Fund - Article 3 2 279 142
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, 2025, and ending June 30, 2026:
Other Taxes $2,092,705
Appropriated Fund Balance 186,437
Total Estimated Revenues - Emergency Telephone System Fund - Article 3 $2,279,142
Section 11: The following amount is hereby appropriated in the Stormwater Services Fund for the
fiscal year beginning July 1, 2025, and ending June 30, 2026:
General Government $5,307,351
Transfers to Other Funds 168,000
Debt Service 214,669
Total Appropriation - Stormwater Services Fund 5 690-,020
Section 12: It is estimated that the following revenue will be available in the Stormwater Services
Fund for the fiscal year beginning July 1, 2025, and ending June 30, 2026:
Charges for Service $4,610,526
Intergovernmental —State 75,000
Other Revenue 25,000
Appropriated Fund Balance 979,494
Total Estimated Revenues - Stormwater Services Fund $5 6,901020
Section 13: The following amount is hereby appropriated in the Environmental Management Fund
for the fiscal year beginning July 1, 2025, and ending June 30, 2026:
Enterprise - Environmental Management Operations
$16,387,178
Debt Service
1,566,438
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
600,000
Transfer To Environmental Management Fund Closure/Post Closure Reserve
1,158,869
Transfer To Environmental Management Capital Project Funds
5,342�000
Total Appropriation - Environmental Management Fund $26,513,354
Section 14: It is estimated that the following revenues will be available in the Environmental
Management Fund for the fiscal year beginning July 1, 2025, and ending June 30, 2026:
Charges for Services $19,006,900
Intergovernmental Revenue - State 688,000
Intergovernmental Revenue - Federal 79,800
Long Term Debt Issued 1,489,000
Other Revenues 529,000
Appropriated Fund Balance:
Environmental Management Fund - Appropriated Fund Balance 3,561,785
Transfer from Other Funds:
Transfers from Environmental Management Fund 1,158,869
Total Estimated Revenues - Environmental Management Fund $2E513.354
Section 15: The following amount is hereby appropriated in the Special Purpose Fund for the fiscal
year beginning July 1, 2025, and ending June 30, 2026:
Human Services $96,408
Cultural and Recreational 489,500
Total Appropriation -Special Purpose Fund S585908
Section 16: It is estimated that the following revenue will be available in the Special Purpose Fund for
the fiscal year beginning July 1, 2025, and ending June 30, 2026:
Other Revenues 585 908
Total Estimated Revenues - Special Purpose Fund 585 908
Section 17: The following amount is hereby appropriated in the Representative Payee Fund for the
fiscal year beginning July 1, 2025, and ending June 30, 2026:
Human Services 220 000
Total Appropriation -Repreuentative Payee Fund
Section 18: It is estimated that the following revenue will be available in the Representative Payee
Fund for the fiscal year beginning July 2,2O25, and ending June 3l2O25
Other Revenues
Total Estimated Revenues - Representative Payee Fund 2201
Section 19: There is hereby levied a tax at the rate of twenty-nine and five tenths cents ($0.2950) per
one hundred dollars ($100) valuation of property listed as of January 1, 2025 for General Fund and
one and one tenths cents ($lO11) per one hundred dollars ($100) valuation ofproperty listed asof
January 1 3025 for Debt Service Fund; fora combined total tax rate of thirty and six tenths cents
($0.3060) per one hundred dollars ($100) valuation of property listed as of January 1, 202E for the
purpose of raising revenue included in "Ad Valorem Taxes" in the General Fund in Section 2 and in
the Debt Service Fund inSection 4ofthis Budget Ordinance.
This rate is based on an estimated total valuation of property for the purpose of taxation of
$81,428,360,000 and an estimated collection rate of 99.60%.
Section 20:There is hereby levied atax at the rate of seven and twenty-five hundredths cents
($.0725) per one hundred dollars ($100) valuation ofproperty listed for taxes asofJanuary 1,2O25,
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
$31,446,870,000 and an estimated collection rate of 99.601/o.
Smctiow21: 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, 2025:
Project Appropriations:
South College Road Trail
Total Bike and Pedestrian Paths Fund Appropriation
Source of Revenue:
Long Term Debt Proceeds $1100,000
Grants _4^400,000
Total Estimated Revenuem- Bike and Pedestrian Paths Fund
Section 22: The following amounts are hereby made to the Miscellaneous Projects Fund pursuant to
G.S. 159-13.2 for the fiscal year beginning July 1, 2025:
Project Appropriations:
Trails End Pier Bulkhead
Holly Shelter Business Park 2,512,000
Smith Creek Park Phase || decrease construction coot (100,[00)
Smith Creek Park Phase || transfer toother funds 100,000
NorihsideGrocery Store cost reduction (2,064,203)
Northside Grocery Store transfer to general fund
2,064,203
Northchase Library decrease construction cost
(64,000)
Northchase Library increase transfer to other funds
64,000
Total Miscellaneous Projects Fund Appropriation
3 469�000
Source of Revenue:
Long Term Debt Proceeds $3,469,000
Total Estimated Revenues —Miscellaneous Projects Fund S3,469,000
Section 23: The following amounts are hereby made to the Project Grace Fund pursuant to G.S. 159-
13.2 for the fiscal year beginning July 1, 2025:
Project Appropriations:
Project Grace Transfer to Other Funds $3,086,000
Project Grace Decrease construction costs (486,000)
Total Project Grace Fund Appropriation 2 600 000
Source of Revenue:
Interest Earnings 2 600I000
Total Estimated Revenues - Bike and Pedestrian Paths Fund S2,600,000
Section 24: The County has been awarded approximately $36.4 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 approximately $10.4 million, 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 setforth through the Memorandum of Agreement between
the State of North Carolina and Local Governments Relating to the Settlement of Opioid Litigation.
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, 2025:
Program Appropriations:
General Government Application:
Outreach and Education - Substance Abuse Focus
Public Service Announcement / de stigmatization of SUD
Employment Related Services for People in Treatment and
Recovery
Staffing Support
Withdrawal Management Wearable Devices (Coastal
Horizons and OpiAID)
Opioid Use Disorder Treatment and Meds for Uninsured
Recovery Unplugged - Inpatient Treatment
Recovery Housing Support for People in Treatment or
Recovery / Port Health / Capstone / Stepping Stone
Wraparound Support Services for People Transitioning from
Opioid Treatment
Option/Item
B/G2 $20,000
B/G2 25,000
A/5 40,000
A/1 92,000
000
0..
160,000
A/4 155,000
B/B1/B/B2 250,000
K4edNorth-Outreach, UDUServices and Support A/2 272929
M-A-TforEMS (evidence based) B/A1 292,000
Tides, Inc. 8/E1 445,000
The Healing Place A/3 1,186,258
City ofWilmington Na|oxoneRep|acenment 8/H1 14,000
Public Safety:
D.A.R.E. -Training for Law Enforcement 8/K1 10,000
M-A-TforDetention Center (evidence based) Q/A1 286885
New Hanover County Na|oxoneReplacement B/H1 20000
Total Special Revenue-C}pioid Settlement
806,163
Fund Appropriation
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Sources ofRevenue:
C)pioid Settlement Funds ��D{K�LG�
Total Estimated Revenues ' Special Revenue Opiwid
Settlement Fund
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Section 25: The Chief Financial Officer is herebydirected to maintain within the Special Revenue Fund
sufficient specific detailed accounting records toprovide the accounting required in accordance with
the Memorandum of Agreement Between the State of North Carolina and Local Governments
Relating to the Settlement ofOpioid Litigation.
Section 26: The following amounts are hereby made to the Southern Property Construction Fund
pursuant to G.S. 159-13.2 forthe fiscal year beginning July 1, 2025:
Project Appropriations:
Southern Property Construction/Closure
Total Southern Property Construction Fund Appropriation
Source of Revenue:
Transfer From Environmental Management Fund
Total Estimated Revenues — Southern Property Construction 53391000
Fund
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, 2025:
Project Appropriations:
Administration Building
Lagoon Relining
Total Environmental Management Various Projects Fund
Appropriation
Source ofRevenue:
TransferfromRecvdin0 and Solid VVos1e Fund
Tota|EstimnatedRevenues-Ewvirnnmenta| Management Various
Projects Fund
Section 28: The projects undertaken pursuant to this Budget Ordinance are in accordance with the
County's Capital Improvement Plan, the Recommended Budget and any changes made during the
Board of 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 of County
Commissioners for approval in subsequent fiscal years.
Section 29: 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 30: 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 31: The expenditures related to the acquisition, construction and equipping of the capital
projects described in this Budget Ordinance will be reimbursed in whole or in part with the proceeds
of tax-exempt obligations to be issued by the County in accordance with United States Treasury
Regulations Section 1.150-2. Except as otherwise permitted under applicable federal tax law, any
reimbursement from the proceeds of tax-exempt obligations will take place no later than 18 months
from the later of the date the original expenditure was paid and the date the project was placed in
service, but in no eventshall an expenditure be reimbursed more than 3 years from the date the paid.
Section 32: This declaration of official intent is made pursuant to Section 1.150-2 of the United States
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 33: The County intends to seek Federal, State, and/or other grant funding to reduce the
amount of loan proceeds. The adoption of this Budget Ordinance authorizes the County Manager
and/or his representative to apply for and accept such funding if awarded.
Section 34: 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 35: 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 800nJ of
County Commissioners.
Section 36: As allowed byG.l 153A-11 and 153A-12, in order to facilitate and expedite any donation
of property to the County, either personal or real, the County Manager is hereby expressly authorized
and delegated the powerto accept such property in his/her discretion underthe following conditions:
a. The County Manager, and/or County staff under the County Manager's direction, shall
undertake all appropriate due diligence prior to accepting any gift toconsider hsh4
|iabi|ity, andneed/approphateness.
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 County Manager may determine
that certain donations and recognitions be considered by the Board of County
Commissioners.
c. The County Manager may further delegate this authority to the Chief Financial Officer,
and may ifhe/she chooses, create any administrative policy for property donation.
Section 37: This Budget Ordinance and the budget document shall bethe basis for the financial plan
for New Hanover County for the 2025'2025 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
Section 30:This Budget Ordinance incorporates acceptance ofthe various changes tothe County fee
schedule as set forth and published beginning July 1, 2025.
Section 39: In accordance with 2 C.F.R. § 20I320(a)(1)(k)(C), and the applicable provisions of North
Carolina law, the 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 orrepair work";and
c $30,000, for the purchase of services not subject to competitive bidding under
North Carolina law; and
d. $50000, for the purchase of services subject to the qua|ification-based selection
process inthe Mini -Brooks Act (Article ]DofChapter 143), but only where the unit
of local government exercises, in writing, an exemption to the Mini -Brooks Act for a
particular project pursuant tnG.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 40: Adoption of this Budget Ordinance includes adoption of the pay and classification plan as
Section 41: Adoption of this Budget Ordinance amends the fund balance poUcy, specifically the low
end ofthe range for unassigned fund balance in section 3.1, from eighteen(18) percent to sixteen
and seven tenths (16.7) percent.
Section 42: Copies ofthis Budget Ordinance shall befurnished tothe Clerk tothe Board of County
Commissioners and to the Budget Officer and Chief Financial Officer of New Hanover Coun1y, North
Carolina, to be kept on file by them for their direction in the disbursement of funds.
ADOPTED. this 12th davofJune 2O25
/m E. Rivenbark, Chair
Clerk to the Board of County Commissioners Board of County Commissioners