BE IT ORDAINED BY THE TOWN COUNCIL OF BISCOE, NORTH CAROLINA:
The following anticipated fund revenues, departmental expenditures, and interfund transfers are approved and appropriated for the Town of Biscoe's operations for the Fiscal Year beginning July 1, 2005, and ending June 30, 2006.
SECTION I -- General Fund              
Revenues:
Property Taxes $483,000
Motor Vehicle Taxes 45,000
Utility Franchise Tax 150,000
Sales Taxes 250,000
Other Revenues 66,000
Sale of Land 10,000
Grant Revenue 15,000
Appropriated Capital Reserve 25,000
Appropriated Fund Balance 98,455
TOTAL ESTIMATED GENERAL FUND REVENUES $1,142,455
Expenditures:
Governing Body $9,100
Administration 242,115
Legal 19,000
Buildings/Grounds 50,000
Police Department 463,550
Fire Department 65,650
Streets 232,000.00
Parks & Recreation 61,040
TOTAL ESTIMATED GENERAL FUND EXPENDITURES $1,142,455
SECTION 2 -- Capital Reserve Fund              
Revenues:
Investment Earnings $15,000
Appropriated Fund Balance       $40,000
TOTAL ESTIMATED CAPITAL RESERVE FUND REVENUES $55,000
Expenditures
Sewer Projects $5,000
Building & Equipment $5,000
Industrial Projects $5,000
Recreation Projects $15,000
Transfer to General Fund         $25,000
TOTAL ESTIMATED CAPITAL RESERVE FUND EXPENDITURES $55,000
SECTION 3 -- Leo Fund                
Revenues
Municipal Contribution $4,891
Investment Earnings     $1,500
TOTAL ESTIMATED LEO FUND REVENUES $6,391
Expenditures
Leo Benefits $5,391
SS Tax         $1,000
TOTAL ESTIMATED LEO FUND EXPENDITURES $6,391
SECTION 4 -- Powell Bill Fund              
Revenues:
State Allocation $54,000
Investment Earnings 150
Appropriated Fund Balance 45,245
TOTAL ESTIMATED POWELL BILL FUND REVENUES   $99,395
Expenditures:
Engineering Expenses $1,000
Salary 5,000
SS Tax 320
Vehicle Supplies 500
Departmental Supplies 1,500
Maintenance/Repair Equipment 500
Miscellaneous 500
Resurfacing/Paving 50,000
Medicare Tax 75
Sidewalks 15,000
Contingency 10,000
Grading/Patching 15,000
TOTAL ESTIMATED POWELL BILL FUND EXPENDITURES   $99,395
SECTION 5 -- Enterprise Water/Sewer Fund          
Revenues:
Charges to Customers $560,000
Other Revenue 631,100
Appropriated Fund Balance           155,600
TOTAL ESTIMATED UTILITIES FUND REVENUES $1,346,700
Expenditures:
Utilities Administration $79,900
Professional Services 95,000
Depreciation 100,000
Water Purchases 210,000
Water & Sewer Fleet Maintenance 45,000.00
Capital Outlay 20,000.00
System Improvements 650,000
Other Expenses           146,800
TOTAL ESTIMATED UTILITIES FUND EXPENDITURES $1,346,700
TOTAL FY 2005-2006 BUDGET 2,649,941
SECTION 6 - Ad Valorem Taxes              
                   
An Ad Valorem tax rate of $0.55 (fifty five cents) per hundred ($100) valuation of taxable property, as listed for taxes as of January 2005, is hereby levied and established as the official tax rate for the Town of Biscoe for Fiscal Year 2005-2006. The rate is based upon a total projected valuation of $85,000,000 with an estimated tax collection rate of 97.50%. The purpose of the Ad Valorem tax levy is to raise sufficient revenue to assist in financing necessary municipal government operations in Biscoe.
SECTION 7 -- Documentation              
                   
Copies of this ordinance will be kept on file at the Municipal Building and shall be furnished to the Town Clerk and Town Manager to provide direction in the collection of revenues and disbursement of Town Funds.
SECTION 8 - Special Authorization              
                   
A. The Town Manager shall serve as Budget Officer. B. The Budget Officer shall be authorized to reflect interdepartmental transfers, within the same fund, not to exceed 10% of the departmental allocation being reduced. Notification of all transfers shall be made to the Town Council at the next regular meeting, following the transfer of that body.
SECTION 9 - Restrictions of the Budget Officer          
                   
A. Interfund transfers of monies shall be made only with prior approval of the Town Council.
B. Capital Reserve funds may not be expended without approval by the Town Council.
C. An eight percent (8%) fund balance shall remain in capital revenue.
SECTION 10 - Budget Amendments              
                   
The North Carolina Local Government Budget and Fiscal Control Act allows the Town Council to amend the budget ordinance any time during the fiscal year, so long as it complies with the North Carolina General Statutes. The Council must approve all budget amendments.
SECTION 11 - Utilization of Budget and Budget Ordinance        
This ordinance and the budget documents shall be the basis for the financial plan of the Town of Biscoe during the 2005-2006 Fiscal Year. The Budget Officer shall administer the budget. The accounting system shall establish records which are in consonance with the budget and this ordinance and the appropriate statutes of the State of North Carolina.
Ordinance No. 04-557 for Operating Budget FY 2005-06
Adopted this 13th day of June 2005
James E. Blake, Mayor Attest: Lisa L. Cagle, Town Clerk