Ordinances

2023-2024 Budget Ordinance

BE IT ORDAINED by the Board of Commissioners of Mitchell County, North Carolina:

SECTION 1: The following amounts are hereby appropriated in the General Fund for the operation of the County Government and its activities for the fiscal year beginning July1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

SECTION 2: It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

SECTION 3: The following amounts are hereby appropriated in the Revaluation Fund for the future revaluation of property in Mitchell County during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Reserve for Revaluation – $275,624

SECTION 4: It is estimated that the following revenues will be available to the Revaluation Fund for the fiscal year beginning July ,1 2023 and ending June 30, 2024:

SECTION 5: The following amounts are hereby appropriated in the Fire District Fund for the operation of
fire protection services for the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

SECTION 6: It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Current Year Vehicle Tax (Estimated Revenues) – $129,113

SECTION 9: There is hereby levied a tax at the rate offifty-six cents ($0.56) per one-hundred dollars
($100.00) valuation of property listed as of January 1, 2023 for the purpose of raising revenue included in “Ad Valorem Taxes–Current Year” in the General Fund in Section 2 of this ordinance.

This rate of tax is based on an estimated total valuation of property for the purpose of taxation of $2,285,128,571 and an estimated collection rate of 97.25%. The collection rate for 2021-2022 was 97.51%.

SECTION 10: There is hereby a levied a tax at the rate of seven cents ($0.07) p e rone-hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2023 and located with the Special Fire Districts #1, #3, #4, #6, #9, #10, #12 and #72 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
$1,795,262,057 with a collection rate of 97.25%. The collection rate for 2021-2022 was 97.51%

SECTION 11: There is hereby levied a tax at the rate of three and one half cents ($0.035) per one- hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2023 and located outside of the Special Fire Districts for the raising of revenue for said Special Fire Districts. This rate of tax is based on an estimated valuation of property for the purposes of taxation of$112,729,399 and an estimated collection rate of 97.25%. The collection rate for 2021-2022 was 97.51%.

SECTION 12: It is estimated that the following revenues will be available in the 911 Emergency Telephone System fund:

SECTION 13: The following amounts are hereby appropriated in the 911 Emergency Telephone System fund for the operation of the system for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

$204,708

SECTION 14: It is estimated that the following revenues will be available in the Representative Payee Fund for the fiscal year beginning July ,1 2023 and endingJune 30, 2024:

Representative Payee Fund $410,000

SECTION 15: The following amount is hereby appropriated in the Representative Payee Fund for the Social Services Representative Payee expenditures during the fiscal year beginning July 1, 2023 and ending June 30, 2024:
Representative Payee Fund

$410,000

SECTION 16: It is estimated that the following revenues will be available in the Deed of Trust Special Revenue Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Deed of Trust Special Revenue Fund $21,500

SECTION 17: The following amount is hereby appropriated in the Deed of Trust Special Revenue Fund forthe Register of Deeds during the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Deed of Trust Special Revenue Fund $21,500

SECTION 18: It is estimated that the following revenues will be available in the Fines and Forfeitures Special Revenue Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Fines and Forfeitures Special Revenue Fund $110,000

SECTION 19: The following amount is hereby appropriated in the Fines and Forfeitures SpecialRevenue Fund for the Mitchell County Board of Education during the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Fines and Forfeitures Special Revenue Fund $110,000

SECTION 20: It is estimated that the following revenues will be available in the Special Revenue CDBG Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Special Revenue CDBG Fund $605,207

SECTION 21: The following amount is hereby appropriated in the Special Revenue CDBG Fund for the Neighborhood Revitalization Grant in Mitchell County during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Special Revenue CDBG Fund $605,207

SECTION 22: It is estimated that the following revenues will be available in the Special Revenue American Rescue Plan Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Special Revenue ARPA Fund $1,983,072

SECTION 23: The following amount is hereby appropriated for projects to be funded by the Coronavirus State and Local Fiscal Recovery Funds of H.R. 1319 American Rescue Plan Act of 2021. The County of Mitchell has been allocated $1,981,744 of ARP funds. These funds may be used for the following categories of expenditures, to the extent authorized by the US Treasury, Federal and State Law.

Support public health expenditures, by funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff;
Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted industries, and the public sector;
Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the pandemic;
Provide premium pay for essential workers, offering additional support to those who have
borne and will bear the greatest health risks because of their service in critical infrastructure sectors; and,
Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital waste water and storm water infrastructure, and to expand access to broadband internet.

SECTION 24: The following amount is appropriated for the projects and authorized for expenditures:

ARPA Funds Projects $1,983,072

SECTION 25: This special revenue project funding expires on December 31, 2026, or when all the American Rescue Plan funds have been obligated and expended by the county, whichever occurs sooner.

SECTION 26: It is estimated that the following revenues will be available in the County of Mitchell State Capital and Infrastructure Fund (SCIF) Directed Grant, Law Enforcement Center, for the fiscal year beginning July ,1 2023 and ending June 30, 2024:

Capital and Infrastructure Fund (SCIF) Directed Grant $3,726,890

SECTION 27: The following amount is hereby appropriated in the County of Mitchell State Capital and Infrastructure Fund (SCIF) Directed Grant, Law Enforcement Center, during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Capital and Infrastructure Fund (SCIF) Directed Grant $3.726,890

SECTION 27: It is estimated that the following revenues will be available in the County of Mitchell State Capital and Infrastructure Fund (SCIF) Directed Grant, Recreation Facility, for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Capital and Infrastructure Fund (SCIF) Directed Grant $1.938.615

SECTION 28: The following amount is hereby appropriated in the County of Mitchell State Capital and Infrastructure Fund (SCIF) Directed Grant, Recreation Facility, during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Capital and Infrastructure Fund (SCIF) Directed Grant $1.938.615

SECTION 29: It is estimated that the following revenues will be available in the Capital Reserve Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Capital Reserve $0

SECTION 30: The following amount is hereby appropriated in the Capital Reserve Fund for future Capital Projects in Mitchell County during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Capital Reserve $0

SECTION 31: It is estimated that the following revenues will be available in the Special Revenue Opioid Settlement Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Special Revenue Opioid Settlement $2,087,172

SECTION 32: The following amount is hereby appropriated in the Special Revenue Opioid Settlement Fund for opioid related expenditures consistent with the terms of the Memorandum of Understanding in Mitchell County during the fiscal year beginning July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County:

Special Revenue Opioid Settlement $2,087,172

SECTION 33: This special revenue project funding expires upon the last distribution of the Opioid Settlement funding in 2038 once all obligations are met.

SECTION 34: It is estimated that the following revenues will be available in the Mitchell County Tourism Development Authority Fund for the fiscal year beginning July 1, 2023 and ending J u n e 30, 2024:

Mitchell County Tourism Development Authority Fund $180,100

SECTION 35: The following amount is hereby appropriated in the Mitchell County Tourism Development Authority Fund for the Mitchell County Board of Education during the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Mitchell County Tourism Development Authority Fund $180,100

SECTION 36: It is estimated that the following revenues will be available in the Economic Development Capital Reserve Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Economic Development Capital Reserve Fund $ 5 5

SECTION 37: The following amount is hereby appropriated in the Economic Development Capital Reserve Fund for the EDC during the fiscal year beginning July 1, 2023 and ending June 30, 2024:

Economic Development Capital Reserve Fund $55

SECTION 38: The Budget Officer is hereby authorized to transfer appropriations as contained herein under the following conditions:

He/she may transfer amountsbetween line item expenditures within a department
without limitation and without a report being required. These changes should not result in recurring obligations such as salaries.
He/she may transfer amounts up to $1,000 between departments, including contingency appropriations, within the same fund. He/she must make an official report on such transfers at the next regular meeting of the Board of Commissioners.
He/she may not transfer any amount between funds, except as approved by the Board of Commissioners in the Budget Ordinance as amended.

SECTION 39: The Budget Officer may make cash advances between funds for periods not to exceed 60 days without reporting to the Board of Commissioners. Any advances that extend beyond 60 days must be approved by the Board. All advances that will be outstanding at the end of the fiscal year must be approved by the Board.

SECTION 40: Copies of this Budget Ordinance shall be furnished to the Clerk of the Board of Commissioners and to the Budget Officer and Finance Officer to be kept on file by them for their direction in the disbursement of funds.

Adopted this the 20th day of June 2023

Mitchell County Board of Commissioners

Steve Pitman, Chairman
Harley Masters, Vice-Chairman
Jeff Harding, Member
Brandon Pittman, Member
Clayton Roberts, Member

es for the fiscal year beginning July1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore established for this County: