BUDGET HEARING and SPECIAL BOARD MEETING of June 27, 2007, with Mayor
Don Mullen and Commissioners Amy Patterson, H. N. James, Hank Ross,
Dennis DeWolf, and Alan Marsh present.
Also present were Richard Betz, Lamar Nix, Kim Lewicki, Linsey Wisdom,
King Young, Janet Young, Robert E. Smith, John Dotson, Bob Kieltyka,
John Cleaveland, and others.
A. Budget Hearing.
The Mayor called the Budget Hearing to order at 7:00 p.m., and stated
that this was the time and place to receive comments from the public on
the FY 07-08 Budget, as presented on May 30, 2007; notice had appeared
in The Highlander newspaper pursuant to law.
There were no comments, and the Mayor closed the hearing.
B. Special Board Meeting.
I. The Mayor called the Special Meeting to order at
7:01 p.m.
II. Approval of Agenda.
Copies of the agenda had been distributed.
MOVED BY COMM. DEWOLF, SECONDED BY COMM. MARSH, AND UNANIMOUSLY CARRIED
TO APPROVE THE AGENDA AS DISTRIBUTED.
III. Business.
1. The Board reviewed the Ordinance amending the FY
06-07 budget, copies of which were distributed at the meeting.
The Town Administrator explained that the purpose of amending the
budget was to satisfy auditing requirements by adjusting estimates used
to prepare the original budget and to recognize decisions made to fund
new projects during the fiscal year. Numbers used for the amended
budget were only estimates; actual revenues and expenditures would be
reflected in the audit.
MOVED BY COMM. JAMES, SECONDED BY COMM. MARSH, AND UNANIMOUSLY CARRIED
TO ADOPT AN ORDINANCE TO AMEND THE BUDGET OF THE TOWN OF HIGHLANDS FOR
THE FISCAL YEAR JULY 1, 2006 THROUGH JUNE 30, 2007. A copy is
attached hereto and made a permanent part of this record.
2. The Board reviewed the proposed FY 07-08 budget,
copies of which were distributed at the meeting. The Town
Administrator reported that he had incorporated the items identified at
the budget work sessions into the new budget and budget message,
including the additional tax increase.
MOVED BY COMM. PATTERSON, SECONDED BY COMM. DEWOLF, AND UNANIMOUSLY
CARRIED TO ADOPT THE TOWN OF HIGHLANDS BUDGET ORDINANCE FOR THE FISCAL
YEAR JULY 1, 2007 THROUGH JUNE 30, 2008, WITH AN AD VALOREM TAX RATE OF
0.135 PER $100.00 VALUATION, AS PRESENTED. A copy is attached
hereto and made a permanent part of this record.
3. King Young, a member of the Pine Street Park
Committee, was present and reviewed the history of the Pine Street Park
purchase. Committee member Robert E. Smith then reported in some
detail on the results of the public meetings held to receive comments
on several proposals for the Park; copies of three different conceptual
plans were distributed, together with a detailed summary of the
comments. Comm. Ross said that the Committee had gathered
information but had not yet studied the parking issue or possible
street closing and how if impacts the area; he thought that should be
done before a final decision was made. At the request of Comm.
DeWolf, he also distributed information on the number of people the
Park could contain under various conditions. King Young said that
the Committee planned to continue raising funds until a plan could be
agreed upon.
4. Mitchel Sorin and John Fisher reported on their
progress with the Town Hall Architectural Study to date. Mr.
Sorin said they were still in the beginning stages of design, gathering
information on space requirements, but they had generated some general
ideas and done a site analysis. The space required was between
8,000 and 9,000, and if the Chamber of Commerce Visitor Center was
included, between 10,000 and 12,000 SF; the footprint of a two-story
building would thus be 5,000 to 6,000 SF. They then reviewed a
developing conceptual design showing a new Town Hall building located
at the eastern portion of the property, with its main entrance accessed
from a parking lot in the center of the property where the ABC store is
now located, and a lower level possibly off a small plaza containing
public restrooms, Visitors center, ticket kiosk, and secondary entrance
to the main level. Comm. Ross wondered if the Town had an
obligation to provide office space for the Magistrate, a County
official; it was pointed out that the office could be moved to the
existing Police Station. Comm. Ross thought that a parking study
needed to be done, and asked about resources, using interns or
others. Comm. Patterson thought that traffic flow also needed to
be studied. The Mayor said that the D.O.T. was seeking funds to
update the Thoroughfare Plan. The Board agreed to think about the
information presented and forward comments to the architects.
IV. MOVED BY COMM. MARSH, SECONDED BY COMM. DEWOLF,
AND UNANIMOUSLY CARRIED TO ADJOURN.
There being no further business to come before the Board, the meeting
was declared adjourned by the Mayor at 8:45 p.m.
________________________________
Richard Betz, Town Clerk
AN ORDINANCE TO AMEND THE BUDGET OF
THE TOWN OF HIGHLANDS FOR
FISCAL YEAR JULY 1, 2006 - JUNE 30, 2007
BE IT ORDAINED by the Board of Commissioners of the Town of Highlands,
North Carolina, assembled this 27th day of June 2007, that the Budget
of the Town of Highlands, Fiscal Year 2006-2007, be amended as follows:
SECTION I: General Fund
FY 06-07 Budget
Amended
Revenues Anticipated:
Franchise tax
$ 45,000 $ 70,000
Local option sales tax
750,000 802,000
Utility penalties & interest
7,500
11,000
Tax penalties & interest
6,000 7,000
Gasoline tax refund
6,000
10,000
Tax on Rental Vehicles
1,000 100
Zoning certificates
50,000 61,000
Gain on Sales of Equipment
1,000
0
Vehicle
Tax
25,000 32,000
Prior years ad valorem taxes
13,000
15,000
Current year ad valorem taxes
2,101,875
2,151,000
Fund balance appropriated Sanitation
103,876 0
Sanitation collection fees
488,124
482,000
ABC store revenues
96,000 5,000
Privilege License
7,500 10,000
Reimbursement for insurance
24,500
23,000
Miscellaneous receipts
30,000 35,000
Administrative overhead
67,000
67,000
Interest (General)
125,000 111,000
Cable TV Franchise Fees
34,000 24,000
Antenna revenues
10,000 6,000
Governor's Crime Commission Grant
1,800
Court costs & fees
500
100
Interest (Powell
Bill)
3,000 6,000
Bowery Road Escrow Interest
4,000
14,000
Fund balance appropriated
General 45,000
0
Chamber of
Commerce——Restrooms/Rent
10,000 10,000
Fund balance appropr. Bowery Rd. Escrow
300,000 0
Powell Bill allocation
50,000 51,000
Fire Department Fire District
Tax 288,000
292,000
Other Fire Department Income
60,000
Recreation fees
26,000 51,000
Interest (Recreation)
2,000
6,000
Macon County contribution
Recreation 500,000 124,000
PARTF Grand
70,000
70,000
Fund balance appropr.
Recreation
218,000 381,125
Total:
$5,508,875 $4,991,125
SECTION I: General Fund
FY 06-07 Budget
Amended
Expenditures Authorized by Department:
Administration
$1,360,250 $1,380,000
Fund balance increase
218,000
0
Transfer to Cemetery
Fund
21,500 21,500
Transfer to Town Hall
Fund
110,625 110,625
Law Enforcement
861,000 932,000
Fire Department
288,000 221,000
Street Department
1,191,500 820,000
Powell Bill Fund
50,000 65,000
Sanitation Department
592,000
646,000
Recreation Department
816,000 795,000
Total:
$5,508,875 $4,991,125
SECTION II: Scholarship Fund
FY 06-07 Budget Amended
Revenues Anticipated:
Interest
$ 21,000
$ 33,000
Contributions to Endowment Fund
40,000
39,000
Unrestricted Contributions
1,500
1,500
ABC Revenues
4,000
0
NC Beverage Tax Revenues
4,000 4,000
Total:
$ 70,500
$ 77,500
Expenditures Authorized:
Scholarships Disbursed
$
32,400 $ 30,000
Scholarship Fund Raising Expense
1,000
0
Contribution to Scholarship Reserve
37,100 47,500
Total:
$ 70,500
$ 77,500
SECTION III: Cemetery Fund
FY 06-07 Budget Amended
Revenues Anticipated:
Sale of Lots & Columbarium
$ 4,500
$ 8,000
Charitable donations
3,000
2,000
Contribution for Perpetual Care
Fund 2,000
6,000
Interest on Investments
1,000 1,000
Transfer from General Fund
21,500
21,500
Total:
$ 32,000
$ 38,500
Expenditures Authorized:
Operations
$ 30,000 $ 32,000
Capital Outlay
0
0
Contribution to Perpetual Care Fund
2,000 6,500
Total:
$ 32,000
$ 38,500
SECTION IV: Water & Sewer Fund FY
06-07 Budget Amended
Revenues Anticipated:
Water:
Water Charges
$1,092,000 $1,089,000
Sale of Materials
3,000 4,000
Connection fees
40,000
21,000
Miscellaneous
revenues
2,000 1,000
Interest
income
24,000 4,000
Transfer from General
Fund
50,000 0
Water total:
$1,211,000 $1,119,000
Sewer:
User Charges
$ 300,000 $ 295,000
Connection fees
125,000 34,000
Interest income
21,000 33,000
Fund balance
appropriated 232,000
230,000
Interest
income
40,000 40,000
Sewer total:
$ 718,000 $ 632,000
Total Water & Sewer Revenues:
$1,929,000 $1,751,000
Expenditures Authorized:
Water:
Water operations
$1,104,000
$1,043,000
Administrative
overhead
20,000 20,000
Contribution to Water Reserve
Fund 12,000 12,000
Capital
Outlay
75,000
44,000
Water total:
$1,211,000 $1,119,000
Sewer:
Sewer operations
$
329,000 $ 343,000
Transfer to Capital Project
Fund 252,000 252,000
Administrative
overhead
12,000 12,000
Contribution to Sewer Ext.
Reserv 125,000 25,000
Sewer total:
$ 718,000 $ 632,000
Total Water & Sewer Expenditures:
$1,929,000 $1,751,000
SECTION V: Capital Projects Fund FY 06-07
Budget Amended
Current Year Revenues & Financing Anticipated:
Transfer from Electric Fund
$ 252,000 $ 252,000
Total:
$ 252,000 $ 252,000
Current Year Expenditures Authorized:
Harris Lake Sewer Project
$ 252,000
$ 50,000
Fund Balance Increase
202,000
Total:
$ 252,000 $ 252,000
SECTION VI: Electric
Fund FY
06-07 Budget Amended
Revenues Anticipated:
Electricity Sales
$3,000,000
$3,079,000
Sale of materials & equipment
5,000
3,000
Temporary connection fees
2,500
2,000
Sales Tax on Electricity
89,000 91,000
Pole attachment fees
40,000
40,000
Miscellaneous revenues
10,000 3,000
Interest income
40,000
75,000
Total:
$3,186,500 $3,293,000
Expenditures Authorized:
Operations
$1,023,000 $1,048,000
Purchase of power
1,600,000 1,700,000
Contribution to Electric Reserve Fund
160,000 160,000
Administrative overhead
35,000 35,000
Capital
Outlay
368,500 350,000
Total:
$3,186,500 $3,293,000
This Ordinance adopted this 27th day of June, 2007.
Don
Mullen, Mayor
Attest:
Richard Betz, Town Clerk
TOWN OF HIGHLANDS
BUDGET ORDINANCE
FISCAL YEAR JULY 1, 2007 - JUNE 30, 2008
BE IT ORDAINED by the Board of Commissioners of the Town of Highlands,
North Carolina, assembled this 27th day of June 2007, that the
following fund revenues and departmental and/or fund expenditures be
adopted:
SECTION I: General Fund
Revenues Anticipated:
Franchise tax
$ 50,000
Local option sales tax
750,000
Utility penalties & interest
9,000
Tax penalties & interest
4,500
Gasoline tax refund
8,500
Tax on Rental Vehicles
500
Zoning certificates
50,000
Gain on Sales of Equipment
0
Vehicle
Tax
25,000
Prior years ad valorem taxes
13,000
Current year ad valorem taxes
2,388,000
Fund balance appropriated Sanitation
475,000
Sanitation collection fees
478,000
ABC store revenues
0
Privilege License
7,500
Reimbursement for insurance
22,000
Miscellaneous receipts
30,000
Administrative overhead
67,000
Interest (General)
100,000
Cable TV Franchise Fees
35,000
Antenna revenues
10,000
Court costs & fees
500
Interest (Powell
Bill)
5,000
Bowery Road Escrow Interest
10,000
Fund balance appropriated
General 31,925
Chamber of
Commerce——Restrooms
10,000
Fund balance appropr. Bowery Rd. Escrow 300,000
Powell Bill allocation
50,000
Fire Department Fire District
Tax 333,552
Fire Dept. fund balance
appropriated 265,438
Recreation fees
39,000
Interest (Recreation)
6,000
Macon County contribution
Recreation 500,000
Fund balance appropr.
Recreation 156,600
Total:
$6,231,015
Expenditures Authorized by Department:
Administration
$1,469,300
Transfer to Cemetery
Fund
23,000
Transfer to Town Hall
Fund
110,625
Transfer to Lake Remediation
Fund 150,000
Law Enforcement
964,000
Fire Department
598,990
Street Department
1,210,500
Powell Bill Fund
50,000
Sanitation Department
953,000
Recreation Department
701,600
Total:
$6,231,015
SECTION II: Scholarship Fund
Revenues Anticipated:
Interest
$ 32,000
Contributions to Endowment Fund
40,000
Unrestricted Contributions
1,500
ABC Revenues
0
NC Beverage Tax Revenues
4,000
Total:
$ 77,500
Expenditures Authorized:
Scholarships Disbursed
40,000
Scholarship Fund Raising Expense
1,000
Contribution to Scholarship Reserve
36,500
Total:
$ 77,500
SECTION III: Cemetery Fund
Revenues Anticipated:
Sale of Lots & Columbarium
$ 5,000
Charitable donations
3,000
Contribution for Perpetual Care
Fund 2,000
Interest on Investments
1,000
Transfer from General Fund
73,000
Total:
$ 84,000
Expenditures Authorized:
Operations
$ 32,000
Capital Outlay
50,000
Contribution to Perpetual Care Fund
2,000
Total:
$ 84,000
SECTION IV: Water & Sewer Fund
Revenues Anticipated:
Water:
Water Charges
$1,106,000
Sale of Materials
3,000
Connection fees
15,000
Miscellaneous
revenues
2,000
Interest
income
5,000
Transfer from Electric
Fund 307,000
Water total:
$1,438,000
Sewer:
User Charges
$ 315,000
Connection fees
100,000
Interest income
35,000
Fund balance
appropriated 260,000
Sewer total:
$ 710,000
Total Water & Sewer Revenues:
$2,148,000
Expenditures Authorized:
Water:
Water operations
$1,099,000
Administrative
overhead 20,000
Contribution to Water Reserve
Fund 12,000
Capital
Outlay
307,000
Water total:
$1,438,000
Sewer:
Sewer operations
$
273,000
Transfer to Capital Project
Fund 325,000
Administrative
overhead 12,000
Contribution to Sewer Ext.
Reserv 100,000
Sewer total:
$ 710,000
Total Water & Sewer Expenditures:
$2,148,000
SECTION V: Capital Projects Fund
Current Year Revenues & Financing Anticipated:
Transfer from Sewer Fund
$ 325,000
CWMTF Grant
1,724,700
Fund balance appropriated
325,000
Total:
$2,374,700
Current Year Expenditures Authorized:
Harris Lake Sewer Project
$2,374,700
Total:
$2,374,700
SECTION VI: Electric Fund
Revenues Anticipated:
Electricity Sales
$3,150,000
Sale of materials & equipment
3,000
Temporary connection fees
3,000
Sales Tax on Electricity
100,000
Pole attachment fees
80,000
Miscellaneous revenues
4,000
Interest income
75,000
Total:
$3,415,000
Expenditures Authorized:
Operations
$ 989,000
Purchase of power
1,640,000
Contribution to Electric Reserve Fund
164,000
Administrative overhead
35,000
Transfer to Water Fund
307,000
Capital
Outlay
280,000
Total:
$3,415,000
SECTION VII - Tax Rate Established
An Ad Valorem tax rate of $0.135 per $100.00 valuation is hereby
established for the General Fund purposes for the Town of Highlands for
fiscal year 2007-2008. This rate is based on an approximate
valuation of $1,805,250,000 and an estimated rate of collection of 98%.
SECTION VIII - Budget Ordinance
This ordinance shall be the basis of the financial plan for the Town of
Highlands Government during the fiscal year 2007-2008. The
approved Annual Budget Estimate, which shows line item departmental
expenditures, will be used for record keeping purposes.
Don
Mullen, Mayor
Attest:
Richard Betz, Town Clerk