Town of Tarboro, North Carolina. Annual Operating Budget Fiscal Year

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1 Town of Tarboro, North Carolina Annual Operating Budget Fiscal Year Prepared By: Troy Lewis Interim Town Manager Anne Y. Mann, CPA Finance Officer

2 Table of Contents Page Principal Officials 1 Organizational Chart 2 Budget Message 3 Revenue Summary 8 Expenditure Summary 9 General Fund Summary 10 Revenue Detail 11 Expenditure Detail Governing Body 14 Administration 16 Elections 18 Finance Accounting 20 Finance Administration 22 Finance Collections 24 Police 26 Fire 28 Public Works Garage 30 Building and Grounds 32 Animal Control 34 Administration 36 Engineering 38 Streets 40 Planning and Economic Development 42 Main Street 44 Recreation Administration 46 Swimming Pools 48 Indian Lake 48 Nutrition 49 Appropriations 51

3 Table of Contents Page Special Revenue Funds Summary 52 Revenues 53 Expenditures 54 Electric Fund Summary 55 Revenues 58 Expenditures Administration 59 Operations 60 Load Management 61 Purchased Power 61 Contributions to Other Funds 61 Water and Sewer Fund Summary 62 Revenue 64 Expenditures Administration 65 Water Treatment Plant 66 Water Distribution System 66 Wastewater Treatment 66 Sewage Collection 67 Sewer Pump Station 67 Contributions to Other Funds 67 Solid Waste Fund Summary 68 Revenue 70 Expenditures 71 Capital Outlay 72 Salary Allocations 78 Budget Ordinance 79

4 Principal Officials ELECTED OFFICIALS Total Length Term Title Name Of Service Expires 1 Mayor Open Councilman Ward 1 Othar Woodard 3 Years December, 2017 Councilman Ward 2 Leo Taylor 1 Year December, 2019 Councilman Ward 3 Stephen Burnette 3 Years December, 2017 Councilman Ward 4 C B Brown 1 Year December, 2019 Councilman Ward 5 John Jenkins 15 Years December, 2017 Councilman Ward 6 Deborah Jordan 5 Years December, 2019 Councilman Ward 7 Taro Knight 7 Years December, 2017 Councilman Ward 8 Garland Shepheard 5 Years December, The Mayor serves a four-year term. Councilmen serve four-year staggered terms. APPOINTED OFFICIALS Length of Length of Time In Employment With The Title Name This Position Town of Tarboro Town Manager (Interim) Troy R. Lewis 0 Years 15 Years Finance Director Anne Y. Mann 2 Years 2 Years Police Chief (Interim) Jesse Webb 0 Years 21 Years Public Works Director Vacant N/A N/A Electric Utilities Director Robert Harrison III 7 Years 32 Years Fire Chief Frankie A.Winslow 4 Years 25 Years Recreation Director Travis Stigge 1 Year 1 Year Planning Director Catherine Grimm 1 Year 1 Year

5 Organizational Chart Electric Utilities Director Building Inspector Fire Captains (3) Office Assistant Maintenance Specialist Indian Lake Complex Mgr

6 FY Town of Tarboro Budget Message TO: FROM: Mayor and Town Council Troy R. Lewis, Interim Town Manager DATE: 23 July 2016 SUBJECT: Budget for Fiscal Year Submitted herein is the budget for Fiscal Year (FY) The budget is balanced in its entirety as required by the North Carolina Local Government Budget and Fiscal Control Act. The Town of Tarboro s overall budget for FY totals $ 41,898,904. GENERAL FUND The proposed ad valorem tax rate for FY is to remain at $.41 per $100 valuation of $886,386,154 with a collection rate of 97.45%. The General Fund continues to function well as efforts to streamline operations and improve upon the delivery of public services remains a priority. An improving economy on both the State and local level has assisted in the ability of the Town of Tarboro to maintain a comparatively low ad valorem tax rate. Capital outlay items contained in the FY Budget within this Fund include funding for replacement of police vehicles, additional service vehicles, renovations to Braswell Center and Ray Center main entrances, enhancement of the Indian Lake Sports Complex audio system, replacement of Council Meeting Room audio equipment, funding to paint Municipal Stadium along with allocated funding to acquire new mowers and equipment for the Town s operations. In addition to these capital items, funding for the creation of a Town of Tarboro Main Street Director s position has been included in the proposed FY Budget. Anticipated State collected local revenues have been calculated utilizing data supplied by the North Carolina League of Municipalities and local economic data. The Town is anticipating some slight increase in most of these revenue sources as a result of the improving local, State and national economy. However, the elimination of the Privilege License Fee, continued low investment interest rates and general uneasiness regarding traditional municipal revenue sources that continue to draw the attention of the NC General Assembly remain a concern and direct a continued conservative approach to the FY Town of Tarboro Budget. 3

7 The FY Budget for the Town of Tarboro continues to conservatively hold the line on expenditures while meeting the established objectives of providing extremely high quality and desirable public services to residents. General Fund revenues and expenditures are balanced at $ 10,846,090. This amount represents a $1,118,285 or an 11.5% increase in the FY General Fund Budget in comparison to the FY Budget. The increase can be attributed primarily to the significant increase in Capital Outlay items including an updated radio communication system. SOLID WASTE MANAGEMENT FUND The FY Budget for this Fund reflects no increase in the monthly fee residents pay for the collection of solid waste in the Town of Tarboro. There is funding for the acquisition of an additional solid waste collection vehicle reflected in the FY Budget in the amount of $ 185,000. The Town does not anticipate an increase in Edgecombe County landfill tipping fees at the commencement of this fiscal year. WATER AND SEWER FUND As costs keep rising due to additional regulations and increased costs of chemicals and equipment, it is necessary to constantly review rates to ensure the Town is able to continue to add funds to reserves to pay for needed capital expenditures to operate the system. Because of the Town s diligence in keeping expenditures to a minimum and holding the line on issuing debt, the Town of Tarboro has not had a rate increase in six (6) years. After completion of a cost of service study by the NC Rural Water Association and review by The Wooten Company, it is clear that the Town needs to increase its rates to meet its current and future system needs. Therefore, this budget includes an increase in Water and Sewer rates by 10%. This represents an increase of approximately $2.78 per month for a customer using 2,500 gallons per month. Tarboro s rates will still remain far below those of surrounding municipal and county water providers. The Water and Sewer fund reflects $461,900 worth of Capital Outlay Improvements and Capital Outlay Equipment purchases. These expenditures include the replacement of a raw water pump motor, cleaning the clear well and finished water wet well at the Town s Water Treatment Plant, a new lab autoclave, primary clarifier baffle replacement, and lagoon mixer replacement at the Town s Wastewater Treatment facility. Other Capital items reflected in the Water and Sewer Fund for Fiscal Year include funding for continuation of the hydrant replacement program, slip lining of waste water collection lines, a service truck, funding for improvements to the Wal-Mart lift station, pump station by pass and control improvements, and a mower for use at the Town s Wastewater Treatment facility. 4

8 STREET IMPROVEMENT FUND Essentially this fund encompasses the revenues and expenditures reflected by the Powell Bill program. The Town does anticipate the need for and thus does fund a significant municipal street resurfacing initiative in this Fiscal Year as the Town has just performed a significant, targeted municipal street resurfacing project in FY ELECTRIC FUND The Electric Fund budget for FY has been prepared with an eye to the future but grounded in the present. The FY Town of Tarboro Budget reflects revenue and expenditure numbers for the purchase and sale of electricity based upon recent actions by Council to provide a 19% across the board customer rate decrease. The Electric Fund of the Town of Tarboro represents a significant portion of the Town s total budget. Of the total Fund amount of $24,847,900, $ 18,250,000 is the direct expense to the Town for the purchase of power. The remainder of this total Fund amount is utilized to maintain the Town s distribution system, pay for improvements and personnel costs as well as to make the statutorily permitted transfer to the General Fund. Capital Outlay items included in the FY Budget for the Electric Fund include funding for the continued implementation of the replacement of substation relays and LED lighting for the Indian Lake Sports Complex parking lot, the acquisition of a new Electric Department bucket truck and service truck. The Electric Fund budget also reflects the re-establishment of a Town Tree Crew. Funding for the hiring of a three man crew has been included in the proposed FY Town of Tarboro annual budget. The inclusion of this additional manpower to the Town s forces will greatly assist in the ability of the Town of Tarboro Electric Department in the performance of their duties. OPERATIONS Each departmental line item within the FY Town of Tarboro Budget has been carefully reviewed to maximize cost savings and improve efficiencies. Appropriate funding for the Carolinas Gateway Partnership, The Edgecombe County Memorial Library, the Tarboro-Edgecombe Airport Authority and the Edgecombe County Arts Council to meet previous commitments of the Town are included in the FY Budget. As Council is aware, the Town of Tarboro adjusts the Town s level of funding to outside agencies that are jointly funded by the County and Town in order to compensate for any increases or decreases the County makes to these agencies. This is done in order to keep funding levels for the outside agencies at the percentages agreed upon in previous years. 5

9 PERSONNEL As highlighted previously in this Budget Message, the FY Annual Budget reflects the return of previous positions within the Electric Department by providing funding for a Tree Crew. An additional position is funded under the Town s Planning and Inspections umbrella that will become a full time Main Street Coordinator. A Classification and Pay Study was performed by the MAPS Group in FY While not adopting all recommendations of the study, the Town utilized the minimum salaries suggested in order to bring Town staff up to competitive levels with comparable cities and adjusted salaries accordingly. In addition to adjustment of the existing Classification and Pay Plan, the FY budget includes funding for a 2% Cost of Living Adjustment (COLA) and a 2% merit increase for employees receiving an above standard evaluation. Worker s Compensation insurance and General Liability insurance costs are projected to increase slightly. Staff is working with the service provider to mitigate any increase in General Liability insurance expense. Health Insurance costs are projected to remain level as a result of previous action taken by Council. Dental care insurance costs are anticipated to increase slightly. CAPITAL OUTLAY Capital outlay expenditures for the upcoming fiscal year for the Town of Tarboro are fully detailed in the Town of Tarboro FY Capital Improvement Plan. Due to the achievement of Fund Balance goals that were established by the Town Council in the General Fund, Water & Sewer Fund and the Solid Waste Fund, the FY Proposed Budget compilation effort was greatly assisted by utilizing Fund Balance amounts that exceeded Council established Fund Balance goals for proposed Capital Outlay needs. In March of 2012, Council approved a Fund Balance Policy which established goals and objectives for the four major funds of the Town of Tarboro. An objective of thirty (30%) percent, of total expenditures, Fund Balance in the General Fund and fifty (50%) percent, of total expenditures, Fund Balance in the Solid Waste fund were achieved as of audited year end June 30, Council also established in this same Fund Balance Policy that any excess beyond the established Fund Balance goals for each fund would be reserved and utilized for Capital Outlay. By adhering to this Council established policy, the FY Proposed Town of Tarboro Budget was assisted in its compilation by utilizing $ 967,787 of Fund Balance in the General Fund for Capital Outlay needs and $ 154,215 of Fund Balance in the Solid Waste Fund for Capital Outlay needs. OTHER The FY Budget for the Town of Tarboro continues to conservatively hold the line on expenditures while meeting the established objectives of providing extremely 6

10 high quality and desirable public services to residents. The Town of Tarboro continues to admirably adjust to declining revenues. At the same time that revenues and expenditures have declined, the Town of Tarboro has successfully managed to provide its employees with a 2.5% COLA in Fiscal Years and and FY and a 1.25% COLA in FY along with the re-establishment of performance based Merit Pay. The Town has purchased significant pieces of badly needed equipment, implemented numerous new initiatives and services for citizens, continued to provide high quality and desirable public services to citizens and also managed to attain targeted fund balance benchmarks in the General Fund and Solid Waste Fund while building toward Council established fund balance objectives in the Water & Sewer and Electric Fund. 7

11 REVENUE SUMMARY Department Manager Council Fund Name Actual Budget To Date Requested Recommended Approved GENERAL 8,802,159 9,727,805 7,243,036 9,071,183 11,413,580 10,846,090 POWELL BILL 332, , , , , ,500 EMERGENCY , ,048 84, , , ,737 LAW ENFORCEMENT 22,889 20,000 15,366 20,000 20,000 20,000 ELECTRIC 28,987,634 29,033,021 20,162,016 24,608,000 24,080,900 24,847,340 WATER & SEWER 4,090,337 4,607,756 3,211,027 4,053,750 4,393,750 4,393,750 SOLID WASTE 1,065,437 1,086, ,873 1,169,215 1,208,902 1,296,487 43,539,912 45,487,590 31,885,651 39,417,385 41,612,369 41,898,904 8 Revenue Summary

12 EXPENDITURE SUMMARY Department Manager Council Fund Name Actual Budget To Date Requested Recommended Approved GENERAL 8,599,370 9,727,805 7,789,960 10,664,169 11,413,580 10,846,090 POWELL BILL 178, , ,031 93, , ,500 EMERGENCY , ,048 66, , , ,737 LAW ENFORCEMENT 12,545 20,000 11,517 20,000 20,000 20,000 ELECTRIC 27,602,464 29,033,021 16,994,656 25,546,838 24,080,900 24,847,340 WATER & SEWER 3,844,301 4,607,756 4,001,046 4,576,112 4,393,750 4,393,750 SOLID WASTE 877,812 1,086, ,885 1,231,504 1,208,902 1,296,487 41,373,026 45,487,590 30,248,783 42,297,361 41,612,369 41,898,904 9 Expenditure Summary

13 FUND SUMMARY Department Manager Council Department Actual Budget To Date Requested Recommended Approved GENERAL FUND Revenues Revenues 8,802,159 9,727,805 7,243,036 9,071,183 11,413,580 10,846,090 Total Estimated Revenues 8,802,159 9,727,805 7,243,036 9,071,183 11,413,580 10,846,090 Appropriations Governing Body 48,951 95,175 54, ,475 96,475 96, Administration 542, , , , , , Elections - 9,700 9, Finance: Accounting 211, , , , , , Finance: Administration 82,607 90,322 76,919 98,124 98, , Finance: Collections 141, , , , , , PW: Garage 155, , , , , , PW: Buildings & Grounds 858, , ,523 1,062, , , Police 2,709,269 3,033,168 2,543,763 3,338,228 4,462,165 4,036, Fire 1,458,656 1,590,861 1,259,084 2,001,893 1,991,400 1,670, PW: Animal Control 70,164 75,626 54,649 72,570 69,835 72, PW: Administration 78, ,552 97,733 85,267 85,280 87, PW: Engineering 33,384 51,057 40,972 36,363 35,725 36, PW: Streets and Highways 709, , , , , , Planning and Economic Dev 183, , , , , , Main Street ,476 59,485 59, Recreation 811,125 1,103, ,092 1,191,211 1,118,415 1,162, Recreation: Swimming Pools 46,423 70,836 37,010 66,260 64,260 64, Recreation: Indian Lake 123, ,265 63,702 94,956 87,960 87, Recreation: Nutrition 92, ,345 82, , , , Approprations 242, , , , , ,846 Total Appropriations 8,599,370 9,727,805 7,789,960 10,664,169 11,413,580 10,846,090 Revenues over Appropriations 202,789 - (546,924) (1,592,986) General Fund Summary

14 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved GENERAL FUND TAXES 2004 LEVY TAXES 2005 LEVY (45) TAXES 2006 LEVY (38) TAXES 2007 LEVY TAXES 2008 LEVY TAXES 2009 LEVY 1, TAXES 2010 LEVY 2, TAXES 2011 LEVY 13,964 1, TAXES 2012 LEVY 13,743 3,000 1,500 1,500 1, TAXES 2013 LEVY 45,719 10,000 3,000 3,000 3, TAXES 2014 LEVY 3,300,634 50,000 10,000 10,000 10, TAXES 2015 LEVY - 3,450,000 50,000 50,000 50, TAXES 2016 LEVY - - 3,500,000 3,500,000 3,500, TAXES PRIOR YEARS MOTOR VEHICLE TAX , MOTOR VEHICLE TAX , MOTOR VEHICLE TAX , , MOTOR VEHICLE TAX , , , MOTOR VEHICLE TAX PRIOR YEARS 3,818-25,000 25,000 25, PAYMENT IN LIEU OF TAXES 11,037 11,000 12,500 12,500 12, DOG LICENSE 1,056 1,250 1,250 1,250 1, LATE LISTING 6,526-2,500 2,500 2, INTEREST & PENALTIES-DEL TAXES 31,365 25,000 27,500 27,500 27, DEMO ASSESSMENT INTEREST AUTO STICKER FEES 47,055 40,000 40,000 40,000 40, RENTAL VEHICLE TAX 3,990 2,750 3,000 3,000 3, REFUNDS AND REIMBURSEMENTS 14,878 15,000 25,000 25,000 25, ASSESSMENTS 4, PRIVILEGE LICENSE 4, BEER AND WINE LICENSE VIDEO PROGRAMMING-CATV FRANCHISE 197, , , , , INTEREST EARNED ON INVESTMENTS 5,965 10,000 10,000 10,000 10, UTILITIES FRANCHISE TAX 930, ,000 1,000,000 1,000,000 1,000, BEER AND WINE TAX 53,822 50,000 50,000 50,000 50, LOCAL OPTION SALES TAX 500, , , , , /2 CENT SALES TAX UNREST 985, , , , , /2 CENT SALES TAX UNREST 242, , , , , HOLD HARMLESS REIMBURSEMENT - 540, , , , ABC TAX 4,584 7,500 9,000 9,000 9, SPAY/NEUTER 1,247 2,000 2,000 2,000 2, GOVERNOR'S HWY SAFETY PROGRAM General Fund - Revenues

15 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved LAW ENFORCEMENT GRANTS - 26,000 20,000 20,000 20, STATE GRANT PROCEEDS 7,580 7,500 15,000 15,000 15, OTHER GRANTS 4,000 4,000 4,000 4,000 4, URBAN & COMMUNITY FORESTRY GRANT - 5, TOWN COMMON - ROTARY CLUB - 5, SENIOR CITIZENS GEN PURPOSE GRANT 3,893-4,000 4,000 4, REGION L GRANT-NUTRITION PROG 42,192 40,000 40,000 40,000 40, REGION L TITLE III CONTRACT 13,640 13,000 13,500 13,500 13, SHIIP GRANT 3,693 4,000 4,000 4,000 4, WARRANT FEES 5,209 5,000 5,000 5,000 5, ANIMAL CONTROL FEES 2,001 2,000 2,000 2,000 2, CIVIL FEES - DOGS NOISE VIOLATIONS 923 1,000 1,000 1,000 1, POLICE FEES 6,079 7,500 7,000 7,000 7, COURT COSTS 432 1,000 1,000 1,000 1, POLICE DONATIONS 1,770 2,500 3,000 3,000 3, PARKING VIOLATIONS 4,082 5,000 5,000 5,000 5, PLANNING/ZONING FEES 717 1, WEED LIENS 14,704 7,000 7,500 7,500 7, GRASS CUTTING AGREEMENT - 3, FIRE PROTECTION CHARGES GOVERNOR'S CRIME COMM GRANT MISCELLANEOUS REVENUE RECEIPTS 2,777 2,500 1,000 1,000 1, RENT REVENUE-PARKING 12,900 13,500 13,000 13,000 13, RENT TOWN OWNED PROPERTY 17,441 7,000 10,000 10,000 10, RENT - CENTURYLINK RADIO ACCESS RENTAL 900 2,500 1,000 1,000 1, BUILDING PERMITS 36,211 45,000 40,000 40,000 40, SALE OF CEMETERY LOTS 29,500 25,000 20,000 20,000 20, REC SWIMMING POOL ADMISSIONS 13,352 15,000 12,500 12,500 12, REC ATHLETIC FEES 30,808 35,000 35,000 35,000 35, REC ATHLETIC CONCESSION 44,713 40,000 39,000 39,000 39, REC ATHLETIC TOURNAMENTS 21,253-26,000 26,000 26, REC FITNESS MACHINE USER CHARGES 18,878 20,000 17,500 17,500 17, REC FACILITY RESERVATIONS & RENTALS REC CORPORATE CONTRIBUTIONS REC MISCELLANEOUS REVENUE 6,495 6,500 6,500 6,500 6, LOCAL CONTRIB - NUTRITION PROG 15,838 17,500 15,000 15,000 15, REC SENIOR CITIZENS ACTIVITIES 14,840 11,500 12,000 12,000 12, REC NONRESIDENT FEE REC CORPORATE SPONSORSHIPS 1, RETURN CHECK FEES 4,304 4,500 4,000 4,000 4, SALE OF EQUIPMENT & MATERIALS 7,952 2,500 5,000 5,000 5, General Fund - Revenues

16 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved SALE OF REAL PROPERTY GAIN/LOSS-INVENTORY (589) PROCEEDS FROM INSTALLMENT PURCHASE ,390, CHARGES TO ELECTRIC FUND 226, , , , , CHARGES TO WATER/SEWER FUND 227, , , , , CHARGES TO SOLID WASTE FUND 22,400 19,019 19,533 19,533 19, CONTR FROM ELECTRIC FUND 1,000,068 1,100, ,809 1,074, CONTR FROM ELEC-PAY LIEU TAXES 194, , , , , CAPITAL OUTLAY RESERVE APPROPRIATIONS - 400, , , , FUND BALANCE APPROPRIATED - 341, , , CANCELLED PRIOR YEAR EXPENDITURES TOTAL 8,802,159 9,727,805 9,071,183 11,413,580 10,846, General Fund - Revenues

17 Governing Body Tarboro operates under a Council-Manager form of government. The Mayor is elected at-large on a non-partisan basis for a four-year term. Eight Council Members are elected from wards on a non-partisan basis for four-year staggered terms. The Mayor receives an annual salary of $8,035, and each Council Member receives an annual salary of $6,

18 Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved GENERAL FUND TOWN OF TARBORO EXPENDITURE DETAIL Department: GOVERNING BODY FICA TAX EXPENSE 3,005 3,100 3,200 3,200 3, SALARIES AND WAGES 39,204 40,275 40,775 40,775 40, TRAVEL AND TRAINING 1,815 10,000 7,500 7,500 7, DEPT SUPPLIES & MATERIALS 726 2,000 50,000 30,000 30, PROFESSIONAL SERVICES 4,200 39,800 10,000 15,000 15,000 TOTAL GOVERNING BODY 48,951 95, ,475 96,475 96, General Fund - Expenditures

19 Administration The Administration Department consists of the Town Manager and two additional staff members. This department is responsible for the day-to-day activities of the Town, including advising the Town Council on the financial position and future needs of the Town, preparing an annual budget, overseeing personnel matters, ensuring the implementation of policies and activities in each Town department, and representing the Town Council and the Town in business with other agencies. The Insurance and Bonds line item includes Worker s Compensation premium, liability, property, equipment, inland marine insurance coverage and bonds for the General Fund, plus unemployment insurance payments for former employees. Town Manager Human Resources Officer Office Assistant IV 16

20 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: ADMINISTRATION FICA TAX EXPENSE 6,860 7,400 7,354 7,355 7, GROUP INSURANCE 10,916 11,372 11,537 11,540 11, GROUP INSURANCE - RETIREES 16,830 17,671 19,438 19,440 19, RETIREMENT EXPENSE 12,220 12,304 12,738 12,740 13, SALARIES AND WAGES 91,112 96,500 96,137 96,140 99, PRINTING 515 1,000 1,000 1,000 1, UTILITIES 19,774 22,500 20,000 19,500 19, TRAVEL AND TRAINING 5,606 8,000 8,000 8,500 8, LEGAL SERVICES 22,271 25,000 25,000 22,500 22, DEPT SUPPLIES AND MATERIALS 10,870 12,500 10,000 10,000 10, DUES AND SUBSCRIPTIONS 20,605 25,000 25,000 25,000 25, INSURANCE AND BONDS 234, , , , , CLAIMS DEDUCTIBLE 10,413 5,000 5,000 5,000 5, PRE-EMPLOYMENT PHYSICALS WELLNESS - 1, COMPLIANCE TESTS 2,500 3,000 2,000 2,000 2, TAX PAYMENT REFUND 77,538 80,000 80,000 80,000 80,000 TOTAL ADMINISTRATION 542, , , , , General Fund - Expenditures

21 Elections The Edgecombe County Board of Elections has the responsibility of conducting Federal, State, and local elections held within the County. This includes the election of the Town of Tarboro Mayor and the Town Council. The Town pays the Board of Elections for this service in election years. There are no municipal elections scheduled for the fiscal year. 18

22 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: ELECTIONS ELECTIONS - 9, TOTAL ELECTIONS - 9, General Fund - Expenditures

23 Finance Accounting The staff of the Finance Accounting Department are responsible for all general ledger accounting functions, including cash and revenue management, accounts payable, utility billing, and payroll processing. The division also maintains control over all property, inventory and equipment owned by the Town, maintains asset records, and ensures the proper disposition of surplus property. Accounting Manager Office Assistant IV (Purchasing Agent) Office Assistant IV (Utilities Billing Clerk) 20

24 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: FINANCE DIVISION: ACCOUNTING FICA TAX EXPENSE 2,259 2,600 2,588 2,590 2, GROUP INSURANCE 4,428 5,822 5,906 5,910 5, GROUP INSURANCE - OPEB 20,561 21,589 23,748 23,750 23, RETIREMENT EXPENSE 4,207 4,271 4,482 4,490 5, SALARIES AND WAGES 30,466 33,500 33,828 33,830 37, PRINTING & PUBLISHING 3,780 2,500 2,500 2,500 2, TRAVEL AND TRAINING 1,234 3,000 3,000 3,000 3, MAINTENANCE & REPAIR EQUIP 6,571 6,500 6,500 6,500 6, ETHERNET & DEDICATED IP 6,869 7,200 7,200 7,200 7, DEPT SUPPLIES AND MATERIALS 4,763 2,500 2,500 2,500 2, OFFICE SUPPLIES 2,333 2,500 2,500 2,500 2, POSTAGE ,000 40,000 40, BANK CHARGES 15,455 27,500 18,000 18,000 18, CONTRACTED SERVICES 12,462 18,000 18,000 18,000 18, COMPUTER SUPPORT SERVICES 73,491 80,000 90,000 90,000 90, CAPITAL OUTLAY - EQUIPMENT 22,177 42, TOTAL ACCOUNTING 211, , , , , General Fund - Expenditures

25 Finance Administration The Finance Administration department consists of a single staff member, the Finance Officer. The Finance Officer provides oversight and coordination of the entire finance function, including accounting, collections, disbursements, payroll, and reporting. This department retains ultimate responsibility for maintaining Town accounts accordance with generally accepted accounting principles as well as policies established by the Town Council. The department also recommends financial policies and guidelines, prepares the Comprehensive Annual Financial Report, and performs special financial analysis. Finance Officer 22

26 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: FINANCE DIVISION: ADMINISTRATION FICA TAX EXPENSE 2,483 2,550 2,550 2,550 2, GROUP INSURANCE 673 3,360 3,409 3,410 3, GROUP INS RETIREES-OPEB 10,463 12,454 13,699 13,700 13, RETIREMENT EXPENSE 4,242 4,208 4,416 4,420 4, SALARIES AND WAGES 31,274 33,000 33,330 33,330 35, TELEPHONE TRAVEL AND TRAINING 1,839 3,000 3,000 3,000 3, DEPT SUPPLIES AND MATERIALS 2,995 2,500 1,500 1,500 1, OFFICE SUPPLIES PROFESSIONAL SERVICES 27,910 28,000 33,500 33,500 33, DUES AND SUBSCRIPTIONS 727 1,250 1,500 1,500 1, CAPITAL OUTLAY - EQUIPMENT TOTAL ADMINISTRATION 82,607 90,322 98,124 98, , General Fund - Expenditures

27 Finance Collections The Collections Department is responsible for the billing and collection of the annual property tax levy as well as the collection of all revenues collected by the Town. The staff in this department provide customer service to all Town residents, property owners and utility customers. Collector of Revenue Assistant Collector of Revenue / Town Clerk Office Assistant IV Office Assistant III 24

28 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: FINANCE DIVISION: COLLECTIONS FICA TAX EXPENSE 3,078 3,200 3,204 3,205 3, GROUP INSURANCE 7,655 7,974 8,090 8,090 8, GROUP INS RETIREES-OPEB 12,733 13,370 14,707 14,710 14, RETIREMENT EXPENSE 5,311 5,310 5,550 5,550 6, SALARIES AND WAGES 39,168 41,650 41,884 41,885 45, OVERTIME PRINTING 3,611 4,000 4,000 3,500 3, TRAVEL AND TRAINING 1,770 4,000 4,000 3,500 3, MAINTENANCE & REPAIR EQUIP MAINTENANCE OF CODE 2,143 3,500 3,500 3,500 3, DEPT SUPPLIES AND MATERIALS 2,415 3,500 3,500 3,500 3, OFFICE SUPPLIES 2,927 4,500 2,000 2,000 2, POSTAGE 51,051 55,000 18,000 18,000 18, TAX FORECLOSURE PURCHASE CONTRACTED SERVICES 6,582 7,000 1,750 1,750 1, COMPUTER SUPPORT SERVICES MISCELLANEOUS EXPENSE 2, TOTAL COLLECTIONS 141, , , , , General Fund - Expenditures

29 Police The Police Department is responsible for proactively providing a safe community for residents, visitors, and businesses. They combine education, enforcement, and prevention in order to accomplish these objectives. Major components of the Police Department include: Police Administration and Police Operations. The Police Department is a nationally accredited and professional law enforcement agency that is committed to community policing as an organizational philosophy aimed at improving the overall quality of life in the Town. Chief of Police Office Assistant III Administrative Lieutenant Uniform Patrol Lieutenant Detective Sergeant Special Operations Patrol Sergeants (4) Sergeant Detective Telecommunicators (4) Patrol Corporals (4) Narcotics Corporal Records Clerk Police Officers (14) 26

30 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: POLICE FICA TAX EXPENSE 120, , , , , GROUP INSURANCE 231, , , , , GROUP INS RETIREES-OPEB 69,900 73,376 80,714 80,715 80, RETIREMENT EXPENSE 210, , , , , SALARIES AND WAGES 1,507,717 1,525,000 1,537,257 1,537,260 1,652, OVERTIME 108, , , , , PRINTING 443 2,000 2,000 1,000 1, UTILITIES 34,097 34,000 36,000 30,000 30, TELEPHONE 10,224 14,820 23,140 18,820 18, TRAVEL AND TRAINING 9,450 10,800 10,800 10,800 10, MAINTENANCE & REPAIR EQUIPMENT 43,453 47,982 46,982 47,000 47, PIN RENTAL 4,656 5,856 5,856 5,800 5, AUTO SUPPLIES 48,744 33,149 48,850 40,000 40, GASOLINE & FUEL 73,732 80,000 75,000 70,000 70, DEPT SUPPLIES AND MATERIALS 35,792 37,380 41,080 36,100 36, GOVERNOR'S HWY SAFETY LIASON - 26,000 20,000 20,000 20, K-9 SUPPLIES 2,942 12,390 7,040 7,000 7, OFFICE SUPPLIES 9,697 12,000 11,500 10,000 10, UNIFORMS 11,491 16,940 18,940 17,000 17, POLICE - BULLET PROOF VESTS - 19,200 3,000 3,000 3, COMPUTER SUPPORT SERVICES 19,836 28,500 34,000 32,000 32, DUES AND SUBSCRIPTIONS 1,709 9,645 10,520 10,520 10, DONATIONS/SPECIAL EVENTS 3,998 4, GOVERNOR'S CRIME COMMISSION GRANT 11,226 15,000-15,000 15, CAPITAL OUTLAY - IMPROVEMENTS CAPITAL OUTLAY - EQUIPMENT 139, , ,000 1,714,500 1,162,000 TOTAL POLICE 2,709,269 3,033,168 3,338,228 4,462,165 4,036, General Fund - Expenditures

31 Fire The Tarboro Fire Department consists of 22 professional firefighters and 6 volunteer firefighters. Our mission at the Tarboro Fire Department is to protect lives, property and to educate the citizens of Tarboro and the surrounding community of Edgecombe County about fire safety and prevention. We strive to educate the public of potential hazards and ways to prevent those hazards from becoming problems. Fire Chief Fire Captain (3) Fire Lieutenant (3) Fire Engineer (3) Volunteer Fire Fighters (4) Fire Fighters (12) 28

32 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: FIRE FICA TAX EXPENSE 66,097 73,500 73,750 73,750 83, GROUP INSURANCE 142, , , , , GROUP INS RETIREES-OPEB 49,597 52,068 57,275 57,275 57, RETIREMENT EXPENSE 115, , , , , VOLUNTEER RETIREMENT EXPENSE 3,460 3,800 4,560 4,560 4, SALARIES AND WAGES 847, , , ,060 1,025, OVERTIME 34,442 40, ,000 40,000 60, PRINTING 3,435 3,500 3,500 3,500 3, UTILITIES 28,947 29,000 33,000 25,000 25, TRAVEL AND TRAINING 7,904 9,000 11,000 11,000 11, MAINTENANCE & REPAIR EQUIP 15,566 24,000 20,000 20,000 20, AUTO SUPPLIES 12,553 15,000 15,000 15,000 15, GASOLINE & FUEL 14,536 15,000 15,000 12,500 12, DEPT SUPPLIES AND MATERIALS 17,900 20,000 20,000 20,000 20, OFFICE SUPPLIES 1,678 3,000 3,000 3,000 3, UNIFORMS 7,140 22,500 19,500 19,500 19, DUES AND SUBSCRIPTIONS 1,846 1,800 1,800 1,800 1, CAPITAL OUTLAY - EQUIPMENT 87,154 89, , ,000 - TOTAL FIRE 1,458,656 1,590,861 2,001,893 1,991,400 1,670, General Fund - Expenditures

33 Public Works Garage The Garage Division maintains and repairs all Town vehicles and equipment. Garage employees assist all departments in maintaining vital equipment and recommending replacement as needed Equipment Services Supervisor Equipment Mechanic II (3) 30

34 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: GARAGE FICA TAX EXPENSE 6,445 6,550 6,992 7,000 7, GROUP INSURANCE 16,504 17,786 18,045 18,050 18, GROUP INS RETIREES-OPEB 6,366 6,684 7,352 7,360 7, RETIREMENT EXPENSE 10,909 10,857 12,110 12,110 13, SALARIES AND WAGES 81,223 85,150 88,684 88,685 96, OVERTIME 897 1,000 2,710 2,710 5, TRAVEL AND TRAINING ,000 1,000 1, MAINTENANCE & REPAIR EQUIP AUTO SUPPLIES 949 1,500 1,500 1,500 1, GASOLINE & FUEL 1,695 2,500 2,500 2,000 2, DEPT SUPPLIES AND MATERIALS 9,609 10,000 10,000 10,000 10, UNIFORMS 4,810 4,000 4,000 4,000 4, CAPITAL OUTLAY-EQUIPMENT 15,429-42,000 42,000 42,000 TOTAL GARAGE 155, , , , , General Fund - Expenditures

35 Public Works Buildings & Grounds The Buildings and Grounds division is responsible for grounds-keeping activities including planting, trimming, mowing, and trash pick-up at all town facilities, all parks and common areas, the Tarboro-Edgecombe Airport, and two (2) municipally owned cemeteries. In addition to town facilities, the division cuts and maintains nuisance and abandoned properties throughout town, while maintaining all Town buildings and setting up for events annually. Set-up for events usually involves moving bleachers, chairs and tables, as well as setting up tents and staging as necessary to accommodate thousands of participants collectively. B&G also maintains and cleans all downtown sidewalks, planters, and parking lots. During the fall, winter, and spring, operations also include assisting the Streets Division with loose-leaf pickup throughout the Town. Buildings & Grounds Supervisor Maintenance Specialist Labor Crew Leader II Equipment Operator Groundskeepers (7) Labor Crew Leader I General Services Specialist 32

36 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: BLDG & GROUNDS FICA TAX EXPENSE 21,240 20,058 20,746 20,750 23, GROUP INSURANCE 73,788 72,152 73,540 73,540 73, GROUP INS RETIREES-OPEB 20,927 21,972 24,169 24,170 24, RETIREMENT EXPENSE 37,570 33,483 35,933 35,940 40, SALARIES AND WAGES 271, , , , , OVERTIME 11,347 10,000 12,750 17,750 18, UTILITIES 55,722 50,000 55,000 50,000 50, TELEPHONE 42,462 50,000 50,000 45,000 45, TRAVEL AND TRAINING 150 2,000 2,000 2,000 2, MAINTENANCE AND REPAIR 41,773 45,000 45,000 45,000 45, MAINTENANCE & REPAIR GROUNDS 16,170 20,000 20,000 20,000 20, MAINT & REPAIR-REC 20,353 12,000 20,000 20,000 20, MAINTENANCE & REPAIR EQUIP 1,369 2,000 2,000 2,000 2, AUTO SUPPLIES 32,309 28,000 30,000 30,000 30, GASOLINE & FUEL 27,937 30,000 32,500 27,500 27, DEPT SUPPLIES AND MATERIALS 23,251 25,000 25,000 25,000 25, UNIFORMS 10,129 9,500 9,500 9,500 9, CONTRACTED SVE-TREE TRIMMING - - 4,000 4,000 4, CAPITAL OUTLAY - IMPROVEMENTS 149,323 97, ,000 72,000 32, CAPITAL OUTLAY - EQUIPMENT - 88,000 64,500 24,500 24, CEMETERY 992 1,500 5,000 3,000 3,000 TOTAL BUILDINGS & GROUNDS 858, ,244 1,062, , , General Fund - Expenditures

37 Public Works Animal Control The Animal Control Officer is charged with enforcing nuisance animal ordinances, maintaining the animal shelter, and promoting the adoption of animals to the public. The officer maintains current certifications and immunizations to deal with stray and feral animals and responds appropriately to calls of nuisance animals throughout the Town seven days a week. Animal control is trained to deal with and impound dogs/cats involved in bite incidents, as well as issuing citations for violation of Town ordinances related to animals. The Animal Control Officer falls under the direct supervision of the Buildings & Grounds Supervisor. Animal Control Officer 34

38 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: ANIMAL CONTROL FICA TAX EXPENSE 2,840 2,850 2,620 2,625 2, GROUP INSURANCE 6,774 7,058 7,161 7,165 7, RETIREMENT EXPENSE 4,799 4,718 4,538 4,540 4, SALARIES AND WAGES 28,576 30,000 29,934 29,935 31, OVERTIME 7,976 7,000 4,317 4,320 4, UTILITIES 4,436 5,000 5,000 4,000 4, TRAVEL & TRAINING 700 1,000 1,000 1,000 1, AUTO SUPPLIES 257 1,500 1,500 1,250 1, GASOLINE & FUEL 2,417 2,500 2,500 2,000 2, DEPT SUPPLIES AND MATERIALS 7,805 8,000 8,000 8,000 8, UNIFORMS 923 1,000 1,000 1,000 1, SPAY/NEUTER EXPENSE 2,661 5,000 5,000 4,000 4, CAPITAL OUTLAY-IMPROVEMENTS TOTAL ANIMAL CONTROL 70,164 75,626 72,570 69,835 72, General Fund - Expenditures

39 Public Works Administration The Administration division consists of the Director of Public Works and two (2) office assistants. Administrative staff works closely with each division to ensure proper communication and timely delivery of services. The Director oversees the development and implementation of the budget for the Department, while overseeing all day to day operations of each Division. Director of Public Works Office Assistant I Office Assistant III Note: The salary for the Office Assistant I is included in the budget of the Water & Sewer Department. 36

40 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: ADMINISTRATION FICA TAX EXPENSE 3,731 4,100 4,087 4,090 4, GROUP INSURANCE 6,104 6,359 6,451 6,455 6, GROUP INS RETIREES-OPEB 6,366 6,684 7,352 7,355 7, RETIREMENT EXPENSE 6,735 6,789 7,079 7,080 7, SALARIES AND WAGES 50,459 53,250 53,427 53,430 55, TELEPHONE TRAVEL AND TRAINING 1,101 1,500 1,500 1,500 1, MAINTENANCE & REPAIR EQUIP AUTO SUPPLIES GASOLINE & FUEL 945 1,000 1,000 1,000 1, DEPT SUPPLIES AND MATERIALS 1,331 3,000 1,500 1,500 1, OFFICE SUPPLIES 565 1,000 1,000 1,000 1, DUES AND SUBSCRIPTIONS CAPITAL OUTLAY - EQUIPMENT - 30, TOTAL ADMINISTRATION 78, ,552 85,267 85,280 87, General Fund - Expenditures

41 Public Works Engineering The Engineering Division provides engineering and inspection services for Town projects, development plan review for compliance with Tarboro design specification requirements, maintenance of all Town maps and the Geographic Information System (GIS), as well as assistance to the general public as necessary. In addition to these duties, Engineering also enforces the Town s nuisance vegetation ordinance, informing property owners when lots are in violation and initiating abatement of the same. The division supports all Town departments with mapping and engineering needs as required. Engineering Supervisor Engineering Assistant / GIS Coordinator 38

42 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: ENGINEERING FICA TAX EXPENSE GROUP INSURANCE 1,355 1,411 1,432 1,435 1, GROUP INS RETIREES-OPEB - - 6,672 6,675 6, RETIREMENT EXPENSE 1,402 1,371 1,234 1,235 1, SALARIES AND WAGES 9,216 10,750 9,313 9,315 10, OVERTIME TRAVEL AND TRAINING 783 1,200 2,500 2,500 2, MAINTENANCE & REPAIR EQUIP AUTO SUPPLIES GASOLINE & FUEL DEPT SUPPLIES AND MATERIALS 1,594 3,000 3,000 2,500 2, UNIFORMS PROFESSIONAL SERVICES CONTRACTED SERVICES 2,140 8,000 8,000 8,000 8, DUES AND SUBSCRIPTIONS CAPITAL OUTLAY-IMPROVEMENTS 14,000 21, CAPITAL OUTLAY - EQUIPMENT TOTAL ENGINEERING 33,384 51,057 36,363 35,725 36, General Fund - Expenditures

43 Public Works Streets The Streets Division is responsible for maintenance of all Town-owned streets, sidewalks, and storm drainage lines. The division consists of twelve (12) employees including a supervisor, crew leaders, equipment operators, the knuckle boom operator, and a street sweeper. The knuckle boom operator is responsible for picking up yard and construction debris daily and white goods and electronic equipment that cannot go in the landfill on Wednesdays Streets & Sanitation Supervisor Labor Crew Leader III Equipment Operator (2) Equipment Operator Street Maintenance Worker (3) Labor Crew Leader II Street Maintenance Worker (3) 40

44 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PUBLIC WORKS DIVISION: STREETS FICA TAX EXPENSE 15,983 16,800 18,065 18,070 19, GROUP INSURANCE 56,678 57,874 58,716 58,720 58, GROUP INS RETIREES-OPEB 23,051 24,204 26,624 26,630 26, RETIREMENT EXPENSE 28,008 27,980 31,290 31,290 33, SALARIES AND WAGES 204, , , , , OVERTIME 6,127 6,000 18,132 18,135 20, UTILITIES 100 1,500 1,500 1,000 1, UTILITIES - PUBLIC LIGHTING 255, , , , , TELEPHONE TRAVEL AND TRAINING - 1,000 1,000 1,000 1, MAINTENANCE & REPAIR EQUIP - 1,000 1,000 1,000 1, EQUIPMENT RENTAL - 5,000 5,000 5,000 5, AUTO SUPPLIES 32,804 35,000 35,000 35,000 35, GASOLINE & FUEL 40,093 40,000 40,000 32,500 32, DEPT SUPPLIES AND MATERIALS 25,403 25,000 25,000 25,000 25, UNIFORMS 8,020 8,000 8,000 8,000 8, MOSQUITO CONTROL - STATE GRANT 9,915 10,000 10,000 10,000 10, PROFESSIONAL SERVICES DUES AND SUBSCRIPTIONS 2,461 2,500 2,500 2,500 2, CLAIMS DEDUCTIBLE CAPITAL OUTLAY - EQUIPMENT ,000 32,000 32,000 TOTAL STREETS 709, , , , , General Fund - Expenditures

45 Planning & Economic Development The Planning Department serves to protect the safety and welfare of the public and to enhance the general quality of life for Tarboro citizens. The department provides quality planning, permitting and inspection services through an efficient, professional and courteous public process. Staff works with local residents and businesspeople to ensure that local land use conforms to local regulations; to ensure that town zoning regulations and procedures are equitable, beneficial, and open to public scrutiny; to help Tarboro honor its past and prepare for its future through conservation, preservation and development. Planning Director Building Inspector 42

46 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: PLANNING FICA TAX EXPENSE 6,011 7,000 6,834 6,835 8, GROUP INSURANCE 9,944 11,306 11,470 11,470 11, GROUP INS RETIREES-OPEB 9,062 6,685 7,354 7,354 7, RETIREMENT EXPENSE 10,250 12,113 11,837 11,840 12, SALARIES AND WAGES 77,425 95,000 85,499 85,500 90, OVERTIME - - 3,836 3, PART-TIME WAGES , PRINTING 1, PUBLISHING AND ADVERTISING 2,933 2,500 2,000 2,000 2, TELEPHONE 1,440 1,440 1,440 1,440 1, TRAVEL AND TRAINING 2,337 4,400 6,885 7,000 7, AUTO SUPPLIES 617 1, GASOLINE & FUEL 1,879 2,000 2,000 2,000 2, DEPT SUPPLIES AND MATERIALS 1,265 2,726 2,000 2,000 2, OFFICE SUPPLIES 1, PROFESSIONAL SERVICES 2,315 28,000 16,275 16,000 16, DUES AND SUBSCRIPTIONS 1,491 2,000 1,500 1,500 1, DEMOLITION 13,043 15,000 30,000 30,000 60, CAPITAL OUTLAY-IMPROVEMENTS 21,807 57, STORE FRONT IMPROVEMENT PROG 8,136 8,000 8,000 10,000 10, MARKETING TARBORO 11,169 30,000 7,240 7,240 7, SPECIAL EVENTS - - 1,000 5,000 5, TOWN COMMON PROJECT - 10, TOTAL PLANNING 183, , , , , General Fund - Expenditures

47 Main Street Under the supervision of the Planning Director, the Main Street Manager directs the Town s activities in accordance with the NC Main Street program. Established in 1980, the NC Main Street Program assists selected communities across the state in restoring economic vitality to their historic downtowns. Using a comprehensive downtown revitalization process developed by the National Trust for Historic Preservation, Main Street encourages economic development within the context of historic preservation. Main Street Manager 44

48 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: MAIN STREET FICA TAX EXPENSE - - 2,678 2,680 2, GROUP INSURANCE - - 7,161 7,165 7, GROUP INS RETIREES-OPEB RETIREMENT EXPENSE - - 4,638 4,640 4, SALARIES AND WAGES ,000 35,000 35, DEPT SUPPLIES AND MATERIALS ,000 10,000 10,000 TOTAL MAIN STREET ,476 59,485 59, General Fund - Expenditures

49 Parks and Recreation The goal of the Parks and Recreation Department is to plan, develop and maintain safe recreational facilities and programs for the health, pleasure and educational use of the community and its visitors. The department is responsible for parks, ball fields, recreational and sports programs, community centers and swimming pools and the Tar River boat ramps. Our staff is focused on making and creating recreational experiences that enhance the quality of life and contribute to the overall health of our unique community. Parks & Recreation Director Office Assistant Indian Lake Sports Complex Manager Maintenance Specialist Senior Center Supervisor Groundskeepers (2) General Services Specialist Braswell Center & Park Supervisor MA Ray Center & Clark Park Supervisor General Services Specialist Assistant Center Supervisor Assistant Center Supervisor 46

50 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: RECREATION DIVISION: ADMINISTRATION FICA TAX EXPENSE 28,944 36,242 37,710 37,710 41, GROUP INSURANCE 65,249 90,653 93,105 93,105 93, GROUP INS RETIREES-OPEB 38,150 40,011 44,012 44,015 44, RETIREMENT EXPENSE 45,402 53,083 57,629 57,630 63, SALARIES AND WAGES 334, , , , , OVERTIME 7,579 7,500 12,750 12,750 14, PART-TIME WAGES 51,741 55,000 58,000 58,000 58, PRINTING 1,345 2,800 3,200 3,200 3, UTILITIES 87,285 80,000 85,000 75,000 75, TELEPHONE 1,500 1,800 2,520 2,520 2, TRAVEL AND TRAINING 2,842 4,750 4,750 4,000 4, MAINTENANCE AND REPAIR 6,745 23,000 37,000 30,000 30, SENIOR CENTER MAINTENANCE SENIOR CENTER OUTREACH AUTO SUPPLIES 2,651 5,500 7,500 6,500 6, GASOLINE & FUEL 5,158 9,000 9,750 6,500 6, DEPT SUPPLIES AND MATERIALS 29,079 32,500 32,500 32,500 32, ATHLETICS (46) 30,000 34,000 34,000 34, OFFICE SUPPLIES 1,609 12,000 9,000 9,000 9, CONCESSION SUPPLIES 9,872 13,000 11,000 11,000 11, UNIFORMS 2,050 3,200 3,500 3,500 3, PROFESSIONAL SERVICES 8,000 7,500 7,500 7,500 8, CONTRACTED SERVICES - 8,500 10,000 10,000 10, COMPUTER SUPPORT SERVICES - 1,300 1,300 1,000 1, SENIOR CITIZEN ACTIVITIES 11,631 13,000 15,000 13,500 13, SENIOR HEALTH INFO PROGRAM 2,267 4,000 4,000 3,500 3, SENIOR CITIZENS GENERAL PURPOSE 10,408 11,200 11,500 11,000 11, DUES & SUBSCRIPTIONS 774 1,300 1,300 1,300 1, INSURANCE AND BONDS DONATIONS/SPECIAL EVENTS - 9,500 10,500 10,500 10, CAPITAL OUTLAY-IMPROVEMENTS 56, , ,000 67,000 67, CAPITAL OUTLAY - EQUIPMENT - 29,121 64,000 50,000 40,000 TOTAL RECREATION 811,125 1,103,831 1,191,211 1,118,415 1,162, General Fund - Expenditures

51 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: RECREATION DIVISION: SWIMMING POOL FICA TAX EXPENSE 1,455 1,836 1,760 1,760 1, SALARIES AND WAGES PART-TIME WAGES 15,757 24,000 23,000 23,000 23, UTILITIES 14,455 22,000 20,000 18,000 18, DEPT SUPPLIES AND MATERIALS 12,407 13,900 14,000 14,000 14, CONCESSION SUPPLIES 2,349 3,500 2,500 2,500 2, CAPITAL OUTLAY - IMPROVEMENTS - 5, CAPITAL OUTLAY - EQUIPMENT - - 5,000 5,000 5,000 TOTAL SWIMMING POOL 46,423 70,836 66,260 64,260 64,260 Department: RECREATION DIVISION: INDIAN LAKE - SPORTS COMPLEX FICA TAX EXPENSE SALARIES AND WAGES PART-TIME WAGES 8,959 10,000 12,500 12,500 12, UTILITIES 29,658 32,000 32,000 25,000 25, REPAIR AND MAINTENANCE - - 5,000 5,000 5, DEPT SUPPLIES AND MATERIALS 20,243 8,500 12,000 12,000 12, CONCESSION SUPPLIES 13,438 14,000 14,000 14,000 14, CONTRACTED SERVICES 48,802 42,500 12,000 12,000 12, CAPITAL OUTLAY - IMPROVEMENTS 1,972 7, CAPITAL OUTLAY - EQUIPMENT - 9,730 6,500 6,500 6,500 TOTAL INDIAN LAKE 123, ,265 94,956 87,960 87, General Fund - Expenditures

52 Recreation Nutrition These positions are permanent part-time positions. The Nutrition Manager, Cook and Kitchen Aide work 25 hours a week. The Town provides partial funding for this program. Funding for the Nutrition Program also comes from the Title III of the Older Americans Act and the Department of Agriculture through the Region L Council of Governments and Edgecombe County. Nutrition Manager Cook Kitchen Aide 49

53 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: RECREATION DIVISION: NUTRITION FICA TAX EXPENSE 2,884 2,950 2,957 2,960 3, GROUP INSURANCE GROUP INS RETIREES-OPEB 3,572 3,749 4,124 4,125 4, RETIREMENT EXPENSE 4,941 4,896 5,121 5,125 5, SALARIES AND WAGES 37,287 38,400 38,648 38,650 40, OVERTIME UTILITIES 2,227 5,000 5,000 4,500 4, TRAVEL AND TRAINING MAINTENANCE AND REPAIR 1,051 4,400 3,000 3,000 3, DEPT SUPPLIES AND MATERIALS 3,417 3,300 3,700 5,500 5, FOOD PURCHASE 36,722 42,000 42,000 42,000 42, EQUIPMENT RENTAL - 4, CAPITAL OUTLAY - EQUIPMENT - - 2, TOTAL NUTRITION 92, , , , , General Fund - Expenditures

54 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: APPROPRIATIONS TARBORO-EDGE AIRPORT APPROP 14,209 14,209 14,500 14,500 14, EDGE COUNTY LIBRARY APPROP 146, , , , , BLOUNT-BRIDGERS HOUSE APPROPR 35,431 35,431 35,431 35,431 35, PRINCEVILLE FIRE TAX 8, CAROLINAS GATEWAY PARTNERSHIP 37,877 33,000 35,387 35,387 35,387 TOTAL APPROPRIATIONS 242, , , , ,846 FUND TOTAL: GENERAL FUND 8,599,370 9,727,805 10,664,169 11,413,580 10,846, General Fund - Expenditures

55 FUND SUMMARY Department Manager Council Department Actual Budget To Date Requested Recommended Approved POWELL BILL FUND Revenues Revenues 332, , , , , ,500 Total Estimated Revenues 332, , , , , ,500 Appropriations Appropriations 178, , ,031 93, , ,500 Total Appropriations 178, , ,031 93, , ,500 Revenues over Appropriations 154,500 - (243,563) 236, EMERGENCY TELEPHONE FUND Revenues Revenues 238, ,048 84, , , ,737 Total Estimated Revenues 238, ,048 84, , , ,737 Appropriations Appropriations 258, ,048 66, , , ,737 Total Appropriations 258, ,048 66, , , ,737 (19,577) - 18, LAW ENFORCEMENT FUND Revenues Revenues 22,889 20,000 15,366 20,000 20,000 20,000 Total Estimated Revenues 22,889 20,000 15,366 20,000 20,000 20,000 Appropriations Appropriations 12,545 20,000 11,517 20,000 20,000 20,000 Total Appropriations 12,545 20,000 11,517 20,000 20,000 20,000 10,343-3, Special Rev Funds Summary

56 REVENUE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved SPECIAL REVENUE FUNDS POWELL BILL FUND REFUNDS AND REIMBURSEMENTS - 27, INTEREST EARNED ON INVESTMENTS 1,946 2,000 2,000 2,000 2, STATE STREET AID ALLOCATION 330, , , , , FUND BALANCE APPROPRIATED - 540, CANCELLED PRIOR YEAR EXPENDITURES FUND TOTAL: POWELL BILL FUND 332, , , , ,500 EMERGENCY TELEPHONE FUND INTEREST EARNED ON INVESTMENTS CHARGES 238, , , , , FUND BALANCE APPROPRIATED FUND TOTAL: EMERGENCY TELEPHONE FUND 238, , , , ,737 LAW ENFORCEMENT FUND INTEREST EARNED ON INVESTMENTS DRUG SEIZURE / INFORMANTS REVENUES 14,248 10,000 10,000 10,000 10, EQUITABLE SHARING - FEDERAL 8,607 5,000 10,000 10,000 10, FUND BALANCE APPROPRIATED 4, FUND TOTAL: LAW ENFORCEMENT FUND 22,889 20,000 20,000 20,000 20, Special Rev Funds - Revenues

57 Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved SPECIAL REVENUE FUNDS TOWN OF TARBORO EXPENDITURE DETAIL Department: POWELL BILL CONTRIBUTION TO CAPITAL RESERVES , , DEPT SUPPLIES AND MATERIALS 44,044 35,000 35,000 35,000 35, PROFESSIONAL SERVICES 14,000 13,500 20,000 15,000 15, CONTRACTED SERVICES - 550,000-50,000 50, STROM DRAINAGE 29,136 30,000 30,000 30,000 30, CAPITAL OUTLAY - EQUIPMENT 91, ,400 8,000 8,000 8,000 TOTAL POWELL BILL 178, ,900 93, , ,500 Department: EMERGENCY TELEPHONE FUND OPERATING EXPENSES 1,000 3,000 2,500 2,500 2, TELEPHONE 74,467 85,000 80,000 80,000 80, CONTRIBUTION TO CAPITAL RESERVES - 23,048 81,237 81,237 81, COMPUTER SUPPORT SERVICES 420 2,000 2,000 2,000 2, CAPITAL OUTLAY - EQUIP 182, TOTAL EMERGENCY TELEPHONE FUND 258, , , , ,737 Department: LAW ENFORCEMENT FUND DRUG SEIZURE/INFORMANTS EXPENSE 12,545 20,000 20,000 20,000 20,000 TOTAL EMERGENCY TELEPHONE FUND 12,545 20,000 20,000 20,000 20, Special Rev Funds - Expenditure

58 Electric Department Tarboro Electric Department is responsible for maintaining a safe, reliable, and efficient electric distribution system. The Electric Department is also responsible for maintaining trees, from trimming to removing them. The Electric Department has 19 employees with the following divisions; administration, line crews, and metering and warehouse. These divisions normally work separately, but on occasions work together when it is needed. Administrative staff works closely with each division to ensure proper communication and timely delivery of services. The Director oversees the development and implementation of the budget for the Department, while overseeing all day to day operations of each Division. The Line crew division is responsible for maintaining existing and installing new power lines, substations, and related equipment. They trim and remove trees that involve power lines, as well as Town trees that do not involve power lines. They also install and disconnect load management switches, along with trouble shooting them. The Metering and Warehouse division is responsible for reading, trouble shooting, and installing electric meters. They also read and troubleshoot water meters. The Electric Support supervisor and Meter Tech/Warehouse personnel are responsible for the Electric department warehouse, which includes ordering, receiving, and checking out materials. This division does electric and water turn-ons and off, as well as trouble shoot and install load management switches. 55

59 Electric Department Electric Utility Director Office Assistant III Electric System Superintendent Electric Support Supervisor Power Line Crew Leaders (3) Utility Service Technician Lineman First Class (5) Metering & Control Technician Senior Powerline Technician Metering & Control / Warehouse Technician Powerline Technician (3) 56

60 FUND SUMMARY Department Manager Council Department Actual Budget To Date Requested Recommended Approved ELECTRIC FUND Revenues Revenues 28,987,634 29,033,021 20,162,016 24,608,000 24,080,900 24,847,340 Total Estimated Revenues 28,987,634 29,033,021 20,162,016 24,608,000 24,080,900 24,847,340 Appropriations Administration 2,232,443 2,116,816 1,788,189 2,280,824 2,422,077 2,807, Operations 482, , ,818 1,496,845 1,046,845 1,046, Load Management 157, , , , , , Purchased Power 23,534,795 24,479,000 13,420,024 21,400,000 19,550,000 19,550, Contributed to Other Funds 1,194,831 1,307,360 1,124, , ,978 1,283,206 Total Appropriations 27,602,464 29,033,021 16,994,656 25,546,838 24,080,900 24,847,340 Revenues over Appropriations 1,385,170-3,167,359 (938,838) Electric Fund Summary

61 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved ELECTRIC FUND REFUNDS AND REIMBURSEMENTS 4,854 5,000 5,000 5,000 5, INTEREST EARNED ON INVESTMENTS 6,028 5,000 10,000 10,000 10, MISCELLANEOUS REVENUE RECEIPTS METERED SALES 26,233,644 27,300,000 22,000,000 21,750,000 21,750, SALES TAX ON METERED SALES 1,510,668 1,550,000 1,500,000 1,300,000 1,300, OLD ACCOUNTS PAID 20,521 20,000 20,000 20,000 20, LATE CHARGES 84,835 80,000 75,000 75,000 75, TEMPORARY SERVICE FEES RECONNECTION FEES 18,037 20,000 17,500 17,500 17, CONNECTION FEES 13,133 7,500 5,000 10,000 10, CONTRIBUTION FROM GENERAL FUND CATV POLE RENTAL 50 16,500 18,000 18,000 18, SALE OF EQUIPMENT & MATERIALS 25,878 10,000 10,000 10,000 10, SALE OF REAL PROPERTY GAIN/LOSS-INVENTORY METERED SALES - GENERAL FUND 451, , , , METERED SALES - ELECTRIC FUND 18,833-20,000 15,400 15, METERED SALES - WATER/SEWER FN 597, , , , METERED SALES - SOLID WASTE 1,697-2,000 1,500 1, PROCEEDS OF INSTALLMENT NOTE FUND BALANCE APPROPRIATED - 18, , CANCELLED PRIOR YEAR EXPENDITURES FUND TOTAL: ELECTRIC FUND 28,987,634 29,033,021 24,608,000 24,080,900 24,847, Electric Fund - Revenues

62 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved ENTERPRISE FUNDS Department: ELECTRIC DIVISION: ADMINISTRATION FICA TAX EXPENSE 86,111 93,250 93, , , GROUP INSURANCE 177, , , , , GROUP INS RETIREES-OPEB 185,019 35,834 39,417 39,420 39, RETIREMENT EXPENSE 151, , , , , SALARIES AND WAGES 1,116,251 1,168,405 1,148,112 1,249,648 1,362, OVERTIME 50,071 50,000 73,000 73,000 84, PRINTING 1,159 1,500 1,500 1,500 1, UTILITIES 22,625 23,000 23,000 20,000 20, CHRISTMAS LIGHTS 15,000 15,000 15,000 10,000 10, TELEPHONE 3,152 3,500 3,500 3,500 3, TRAVEL AND TRAINING 4,491 5,000 5,000 10,000 4, MAINTENANCE & REPAIR BLDG 5,091 4,500 4,500 4,500 4, ETHERNET & DEDICATED IP 6,869 7,000 7,000 7,000 7, SERVICES - GENERAL FUND 226, , , , , DEPT SUPPLIES AND MATERIALS 4,744 4,500 4,500 4,500 4, OFFICE SUPPLIES 1,798 2,000 2,000 2,000 2, ONLINE UTILITY PAYMENT SERVICE 37,658 35, , , , UNIFORMS 16,861 22,000 22,000 22,000 22, PROFESSIONAL SERVICES 27,897 32,500 46,500 46,500 46, COMPUTER SUPPORT SERVICES 25,904 25,000 30,000 30,000 30, DUES AND SUBSCRIPTIONS 15,482 16,000 17,800 17,800 17, INSURANCE AND BONDS 44,171 45,000 45,000 45,000 45, CLAIMS DEDUCTIBLE 1,290 1,000 1,000 1,000 1, BAD DEBT/WRITE-OFFS 2, MISCELLANEOUS EXPENSE 2, CAPITAL OUTLAY - EQUIPMENT , MARKETING/ECONOMIC DEVELOPMENT TOTAL ADMINISTRATION 2,232,443 2,116,816 2,280,824 2,422,077 2,807, Enterprise Funds - Expenditure

63 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: ELECTRIC DIVISION: OPERATIONS UTILITIES - GENERATOR FUEL 16,832 20,000 40,000 30,000 30, TRAVEL AND TRAINING 11,333 15,000 18,000 18,000 18, ELECTRIC SYS MAINT OVERHEAD 75,131 75,000 75,000 75,000 75, ELECTRIC SYS MAINT UNDERGROUND 62,185 55,000 60,000 60,000 60, GENERATOR MAINTENANCE 46,526 55,000 45,000 45,000 45, MAINTENANCE & REPAIR EQUIP 28,702 35,000 35,000 35,000 35, AUTO SUPPLIES 90,149 65,000 65,000 65,000 65, GASOLINE & FUEL 41,238 50,000 50,000 40,000 40, DEPT SUPPLIES AND MATERIALS 31,647 35,000 35,000 35,000 35, SAFETY 9,612 7,500 15,000 15,000 15, METERING SUPPLIES 22,016 30,000 30,000 30,000 30, LOAD MANAGEMENT SUPPLIES 7,764 15,000 20,000 20,000 20, CONTRACTED SERVICES-TREE TIMMING , CAPITAL OUTLAY - IMPROVEMENTS - 12,000 73,000 73,000 73, CAPITAL OUT IMPROV OVERHEAD - 75,000 75,000 75,000 75, CAPITAL OUT IMPROV UNDERGROUND - 75,000 75,000 75,000 75, CAPITAL OUTLAY - EQUIPMENT - 204, , , , DEBT SERVICE PRINCIPAL PAYMENT - 42,846 43,837 43,837 43, DEBT SERVICE INTEREST PAYMENT 3,888 2,999 2,008 2,008 2, MAINTENANCE-SUBSTATIONS 17,883 70,000 80,000 80,000 80, STREET LIGHTS 9,965 20,000 10,000 10,000 10, WHITEWAY LIGHTS 7,599 10,000 10,000 10,000 10,000 TOTAL OPERATIONS 482, ,845 1,496,845 1,046,845 1,046, Enterprise Funds - Expenditure

64 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: ELECTRIC DIVISION: LOAD MANAGEMENT CUSTOMER CREDITS 157, , , , , ECON DEVEL RATE CREDITS CAPITAL OUTLAY - SYSTEM EXPANSION TOTAL LOAD MANAGEMENT 157, , , , ,000 Department: ELECTRIC DIVISION: PURCHASED POWER PURCHASED POWER (WHOLESALE) 22,034,419 22,979,000 20,000,000 18,250,000 18,250, SALES TAX ON PURCHASED POWER 1,500,376 1,500,000 1,400,000 1,300,000 1,300,000 TOTAL PURCHASE POWER 23,534,795 24,479,000 21,400,000 19,550,000 19,550,000 Department: ELECTRIC DIVISION: CONTR TO OTHER FUNDS CONTR TO GENERAL FUND 1,000,068 1,100, ,809 1,074, CONTR TO GENERAL FUND-PILOT 194, , , , , CONTR TO ELEC CAP RESERVES TOTAL CONTR TO OTHER FUNDS 1,194,831 1,307, , ,978 1,283, GAIN/LOSS-INVENTORY 2, FUND TOTAL: ELECTRIC FUND 27,602,464 29,033,021 25,546,838 24,080,900 24,847, Enterprise Funds - Expenditure

65 Water & Sewer Department The Water/Sewer Division consists of thirteen (13) employees in Water/Sewer Distribution/Collection, six (6) employees at the Water Treatment Plant (WTP), seven (7) employees at the Waste Water Treatment Plant (WWTP), and one (1) Plant Maintenance Technician that splits time between the WTP and the WWTP. This division is responsible for the treatment of raw water from the Tar River and distributing the same to over 5,200 customers of the Town of Tarboro. The Division is also responsible for maintaining sanitary sewer lines that carry solid waste to the WWTP, which treats wastewater for return to the Tar River. Public Works Director WWTP Supervisor Water Treatment Plant Supervisor Water & Sewer Services Supervisor Warehouse Specialist Senior Treatment Plant Operator Senior Treatment Plant Operator Labor Crew Leader (2) WWTP Operator (5) WTP Operator (4) Equipment Operator (2) Plant Maintenance Specialist Lines Maintenance Worker (7) 62

66 FUND SUMMARY Department Manager Council Department Actual Budget To Date Requested Recommended Approved WATER & SEWER FUND Revenues Revenues 4,090,337 4,607,756 3,211,027 4,053,750 4,393,750 4,393,750 Total Estimated Revenues 4,090,337 4,607,756 3,211,027 4,053,750 4,393,750 4,393,750 Appropriations Administration 2,452,903 2,443,326 2,338,100 2,338,100 2,333,110 2,667, Water Treatment Plant 597, , , , , , Water Distribution System 90, , , ,000 95,000 95, Wastewater Treatment 478, , , , , , Sewage Collection System 101, , , , , , Sewer Pump Stations 124, , , , , , Contribution to Reserves ,625 28,305 Total Appropriations 3,844,301 4,607,756 4,001,046 4,576,112 4,393,750 4,393,750 Revenues over Appropriations 246,036 - (790,019) (522,362) Water & Sewer Fund Summary

67 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved WATER & SEWER FUND REFUNDS AND REIMBURSEMENTS 17,286 1,000 1,000 1,000 1, WATER/SEWER ASSMT-PRINCIPAL WATER/SEWER ASSMT-INTEREST INTEREST EARNED ON INVESTMENTS 2,724 3,000 2,750 2,750 2, MISCELLANEOUS REVENUE RECEIPTS WATER CHARGES 2,139,640 2,050,000 2,100,000 2,350,000 2,350, SEWER CHARGES 1,779,709 1,830,000 1,890,000 1,980,000 1,980, SEWER BOD CHARGES 11,667 12,500 12,500 12,500 12, LATE CHARGES 14,748 5,000 12,500 12,500 12, SEWER PRETREATMENT CHARGES 6,000 5,000 5,000 5,000 5, WATER-METAL LAB ANALYSIS WATER TAPS AND FEES 229 6,500 7,500 7,500 7, WATER TAPS & FEES 8, SEWER TAPS AND FEES 5,388 10,000 12,500 12,500 12, SEWER TAPS AND FEES 5, RECONNECTION FEES 9,563 8,500 10,000 10,000 10, CONNECTION FEES 6,258 2, SALE OF EQUIPMENT & MATERIALS 21, GAIN/LOSS-INVENTORY METERED SALES - GENERAL FUND 22, METERED SALES - ELECTRIC FUND 1, METERED SALES - WATER/SEWER FD 19, PROCEEDS OF INSTALLMENT PURCHASE RURAL CENTER GRANT 18, CAPITAL OUTLAY - RESERVE APPROPRIATION - 351, FUND BALANCE APPROPRIATED - 321, CANCELLED PRIOR YEAR EXPENDITURES - FUND TOTAL: WATER & SEWER FUND 4,090,337 4,607,756 4,053,750 4,393,750 4,393, Water & Sewer Fund - Revenues

68 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: WATER & SEWER DIVISION: ADMINISTRATION FICA TAX EXPENSE 99, , , , , GROUP INSURANCE 247, , , , , GROUP INS RETIREES-OPEB 204,723 52,637 57,901 57,900 57, RETIREMENT EXPENSE 172, , , , , SALARIES AND WAGES 1,224,129 1,319,055 1,267,255 1,267,255 1,367, OVERTIME 90,011 70,000 62,500 62,500 65, TELEPHONE TRAVEL AND TRAINING 8,015 10,000 10,000 10,000 10, MAINTENANCE & REPAIR EQUIP 22,103 48,000 40,000 35,000 35, ETHERNET & DEDICATED IP 6,869 7,000 7,000 7,000 7, SERVICES - GENERAL FUND 227, , , , , DEPT SUPPLIES AND MATERIALS PRIVATE LABORATORIES 23,179 35,000 40,000 40,000 40, ONLINE UTILITY PAYMENT SERVICE 37,658 35,000 17,500 17,500 17, UNIFORMS 17,133 17,500 17,500 17,500 17, PROFESSIONAL SERVICES 4,467 35,000 39,000 39,000 39, DEPRECIATION EXPENSE DUES AND SUBSCRIPTIONS 9,440 10,000 10,000 10,000 10, STATE PERMITS & FEES 10,110 11,000 11,000 11,000 11, INSURANCE AND BONDS 45,079 50,000 47,500 47,500 47, CLAIMS DEDUCTIBLE 1,896 2,000 2,500 2,500 2, BAD DEBT/WRITE-OFFS MISCELLANEOUS EXPENSE CAPITAL OUTLAY - EQUIPMENT , REPAY ARRA LOAN - 7,340 7,340 7,340 7, CONTINGENCY DENR SEWER REHAB LOAN ,140 22,140 22,140 TOTAL ADMINISTRATION 2,452,903 2,443,326 2,338,100 2,333,110 2,667, Enterprise Funds - Expenditure

69 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: WATER & SEWER DIVISION: WATER TREATMENT PLANT UTILITIES 264, , , , , MAINTENANCE & REPAIR EQUIP 41,206 55,000 55,000 50,000 50, DEPT SUPPLIES AND MATERIALS 291, , , , , PROFESSIONAL SERVICES CAPITAL OUTLAY - IMPROVEMENTS - 75,219 60,000 60,000 60, CAPITAL OUTLAY - EQUIPMENT - 271, TOTAL WATER TREATMENT PLANT 597, , , , ,000 Department: WATER & SEWER DIVISION: WATER DISTRIBUTION SYSTEM MAINTENANCE AND REPAIR - 15,000 15,000 15,000 15, AUTO SUPPLIES 13,814 10,000 10,000 10,000 10, GASOLINE & FUEL 15,729 10,000 10,000 10,000 10, DEPT SUPPLIES AND MATERIALS 61,048 60,000 60,000 60,000 60, CAPITAL OUTLAY - IMPROVEMENTS - 50, , CAPITAL OUTLAY - EQUIPMENT - 38, TOTAL WATER DISTRIBUTION SYSTEM 90, , ,000 95,000 95,000 Department: WATER & SEWER DIVISION: WASTEWATER TREATMENT UTILITIES 274, , , , , MAINTENANCE AND REPAIR 11,548 14,000 14,000 14,000 14, MAINTENANCE & REPAIR EQUIPMENT 63,575 70,000 70,000 70,000 70, DEPT SUPPLIES AND MATERIALS 37,740 39,883 50,000 50,000 50, CONTRACTED SERVICES 90, , , , , CAPITAL OUTLAY - IMPROVEMENTS - 153,817 23,400 23,400 23, CAPITAL OUTLAY - EQUIPMENT ,500 18,500 18,500 TOTAL WASTEWATER TREATMENT 478, , , , , Enterprise Funds - Expenditure

70 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: WATER & SEWER DIVISION: SEWAGE COLLECTION SYSTEM MAINTENANCE AND REPAIR 4,607 7,500 7,500 5,000 5, AUTO SUPPLIES 33,029 25,000 25,000 25,000 25, GASOLINE & FUEL 21,934 30,000 30,000 22,500 22, DEPT SUPPLIES AND MATERIALS 35,534 45,000 45,000 40,000 40, CAPITAL OUTLAY - IMPROVEMENTS - 45,000 75,000 75,000 75, CAPITAL OUTLAY - EQUIPMENT , ,000 35, DEBT SERVICE PRINCIPAL - 65,057 66,563 66,565 66, DEBT SERVICE INTEREST PMT 5,903 4,554 3,049 3,050 3,050 TOTAL SEWAGE COLLECTION SYSTEM 101, , , , ,115 Department: WATER & SEWER DIVISION: WASTEWATER PUMP STA UTILITIES 77,241 65,000 80,000 70,000 70, MAINTENANCE & REPAIR EQUIP 46,960 35,000 40,000 40,000 40, CAPITAL OUTLAY IMPROVEMENTS - 30,000 40,000 40,000 40,000 TOTAL WASTEWATER PUMP STA 124, , , , ,000 Department: WATER & SEWER DIVISION: CONTR TO OTHER FUNDS CONTR TO W/S RESERVES ,625 28,305 TOTAL WASTEWATER PUMP STA ,625 28,305 FUND TOTAL: WATER & SEWER FUND 3,844,301 4,607,756 4,576,112 4,393,750 4,393, Enterprise Funds - Expenditure

71 Solid Waste Fund The Sanitation Division provides pro-active waste management services for the citizens of Tarboro. The Division does this by providing curbside collection of residential waste for the entire Town twice a week, as well as yard waste and recyclables once a week. Appropriate recyclables are picked up together at the curbside each week to make it easier for residents to assist the Town in reducing the amount of waste that ends up in the local landfill. The Division also provides a recycling center at the Public Works Complex to allow non-curbside customers a location to deposit recyclable waste. This department falls under the direct supervision of the Streets & Sanitation Supervisor. Equipment Operators (3) Solid Waste Collectors (6) 68

72 FUND SUMMARY Department Manager Council Department Actual Budget To Date Requested Recommended Approved SOLID WASTE FUND Revenues Revenues 1,065,437 1,086, ,873 1,169,215 1,208,902 1,296,487 Total Estimated Revenues 1,065,437 1,086, ,873 1,169,215 1,208,902 1,296,487 Appropriations Administration 877,812 1,086, ,885 1,231,504 1,208,902 1,296,487 Total Appropriations 877,812 1,086, ,885 1,231,504 1,208,902 1,296,487 Revenues over Appropriations 187,625-27,988 (62,289) Solid Waste Fund Summary

73 REVENUE DETAIL Actual Department Manager Council Account No. Department Revenues Budget Requested Recommended Approved SOLID WASTE FUND REFUNDS AND REIMBURSEMENTS 32 12, INTEREST EARNED ON INVESTMENTS 1,099 1,000 1,000 1,000 1, SOLID WASTE DISPOSAL TAX 7,282 7,500 7,000 7,000 7, SOLID WASTE DISPOSAL FEE 1,009,496 1,015,000 1,000,000 1,000,000 1,000, STATE GRANT PROCEEDS FEMA REIMBURSEMENT LATE CHARGES 6,689 6,000 6,500 6,500 6, SALE OF EQUIPMENT AND MATERIAL 40, PROCEEDS OF INSTALLMENT PURCHASE CAPITAL OUTLAY RESERVE APPROP , , , FUND BALANCE APPROPRIATED - 44,325-39, ,272 FUND TOTAL: SOLID WASTE FUND 1,065,437 1,086,060 1,169,215 1,208,902 1,296, Solid Waste Fund - Revenues

74 EXPENDITURE DETAIL Actual Department Manager Council Account No. Department Expenditures Budget Requested Recommended Approved Department: SOLID WASTE FICA TAX EXPENSE 21,921 22,025 22,809 22,810 25, GROUP INSURANCE 71,564 79,813 80,904 80,905 80, GROUP INS RETIREES-OPEB 44, RETIREMENT EXPENSE 35,664 36,624 39,505 39,505 44, SALARIES & WAGES 263, , , , , OVERTIME 5,683 7,500 19,355 15,000 22, PRINTING 457 1,000 1,000 1,000 1, UTILITIES 1,788 2,000 2,000 1,750 1, TRAVEL & TRAINING MAINTENANCE & REPAIR EQUIP ,235 2,500 2,500 2, ETHERNET & DEDICATED IP 6,869 7,500 7,500 7,500 7, YARD WASTE REMOVAL - 52,500 40,000 40,000 40, CHARGE FOR SERVICES 22,400 19,019 19,533 19,533 19, AUTO SUPPLIES 67,285 60,000 65,000 65,000 65, GASOLINE & FUEL 48,304 60,000 60,000 50,000 50, SANITARY LANDFILL FEES 208, , , , , DEPT SUPPLIES AND MATERIALS 15,453 15,000 20,000 17,500 17, ONLINE UTILITY PAYMENT SERVICE 37,658 29,000 10,000 10,000 10, UNIFORMS 9,162 10,000 10,000 10,000 10, DEPRECIATION EXPENSE INSURANCE AND BONDS 17,848 17,500 17,500 17,500 17, CLAIMS DEDUCTIBLE - 1,000 1,000 1,000 1, BAD DEBT/WRITE-OFFS CAPITAL OUTLAY - IMPROVEMENTS ,000 25,000 25, CAPITAL OUTLAY - EQUIPMENT , , , DEBT SERVICE PRINCIPAL PMT - 66,043 67,490 67,490 67, DEBT SERVICE INTEREST PMT - 75,556 6,109 6,109 6, CONTRIBUTION TO RESERVES FUND TOTAL: SOLID WASTE FUND 877,812 1,086,060 1,231,504 1,208,902 1,296, Enterprise Funds - Expenditure

75 CAPITAL OUTLAY Estimated Department Account # Description Cost Public Works - Garage Capital Outlay - Equipment Truck / Roadside Assist Vehicle $ 42,000 $ 42,000 Public Works - Buildings & Grounds Capital Outlay - Improvements Fire Station Carpet $ 7,000 Milk Plant Roof $ 25,000 $ 32, Capital Outlay - Equipment New Mower $ 18,500 Turf Edger $ 6,000 $ 24,500 Police Capital Outlay - Equipment 6 Police Vehicles $ 217,000 Radio System (47.5%) $ 945,000 $ 1,162,000 Public Works - Streets & Highways Capital Outlay - Equipment F-150 Truck $ 32,000 $ 32, Capital Outlay

76 CAPITAL OUTLAY Estimated Department Account # Description Cost Recreation Capital Outlay - Improvements Roberson Center Sign $ 5,000 Municipal Stadium Façade Paint $ 20,000 Entrances - Braswell & Ray Centers $ 42,000 $ 67, Capital Outlay - Equipment Truck with Flat Bed $ 40,000 $ 40, Capital Outlay - Equipment Lifeguard Deck Chair $ 5,000 $ 5, Capital Outlay - Equipment ILSC - Sound System Enhancements $ 6,500 $ 6,500 General Fund Capital Outlay Total $ 1,411, Capital Outlay

77 CAPITAL OUTLAY Estimated Department Account # Description Cost Powell Bill Fund Capital Outlay - Equipment Brine System $ 8,000 $ 8,000 Powell Bill Fund Capital Outlay Total $ 8, Capital Outlay

78 CAPITAL OUTLAY Estimated Department Account # Description Cost Electric Fund Capital Outlay - Equipment Radio System (25%) $ 210,000 F-150 Truck $ 32,000 $ 242, Capital Outlay - Improvements Substation Relays $ 50,000 ILSC LED Light Conversion $ 23,000 $ 73, Capital Outlay - Equipment Bucket Truck $ 210,000 $ 210,000 Electric Fund Capital Outlay Total $ 525, Capital Outlay

79 CAPITAL OUTLAY Estimated Department Account # Description Cost Water & Sewer Fund Capital Outlay - Equipment Radio System (25%) $ 210,000 $ 210, Capital Outlay - Improvements Raw Water Pump Motor at WTP $ 30,000 Clean Clearwell & Finished Water Wetwell $ 30,000 $ 60, Capital Outlay - Improvements WWTP Lab Autoclave $ 6,400 WWTP #2 Primary Clarifier Baffle Replacement $ 9,000 WWTP Lagoon Mixer Replacement $ 8,000 $ 23, Capital Outlay - Equipment Front Cut Mower $ 18,500 $ 18, Capital Outlay - Improvements Sewer Line Rehab $ 75,000 $ 75, Capital Outlay - Equipment Truck $ 35,000 $ 35, Capital Outlay - Improvements Sewer Pump Station Bypass $ 20,000 Sewer Pump Station Controls $ 10,000 Walmart Pump Station Improvements $ 10,000 $ 40,000 Water & Sewer Fund Capital Outlay Total $ 461, Capital Outlay

80 CAPITAL OUTLAY Estimated Department Account # Description Cost Solid Waste Fund Capital Outlay - Improvements Shelter Extension Addition $ 25,000 $ 25, Capital Outlay - Equipment Garbage Truck $ 185,000 Radio System (2.5%) $ 35,000 $ 220,000 Solid Waste Fund Capital Outlay Total $ 245, Capital Outlay

81 SALARY ALLOCATION Enterprise Funds General Fund Water & Solid Electric Sewer Waste Department / Position Fund Fund Fund Total Total Governing Body Governing Body (all) 15.0% 15.0% 2.5% 32.5% 67.5% Administration Town Manager 50.0% 25.0% 1.0% 76.0% 24.0% Human Resources Officer 11.4% 15.3% 4.9% 31.6% 68.4% Administrative Secretary 11.4% 15.3% 4.9% 31.6% 68.4% Finance - Accounting Accounting Manager (payroll/accounting) 25.0% 25.0% 2.5% 52.5% 47.5% Office Assistant IV (utility billing only) 42.5% 42.5% 10.0% 95.0% 5.0% Purchasing Agent 35.0% 30.0% 5.0% 70.0% 30.0% Finance - Administration Finance Director 25.0% 25.0% 2.5% 52.5% 47.5% Finance - Collections Collector of Revenue (all utility collections/taxes) 30.0% 30.0% 3.0% 63.0% 37.0% Assistant Collector of Revenue/Clerk 28.0% 28.0% 2.0% 58.0% 42.0% Revenue Cashier - Travis (primarily utilities) 40.0% 40.0% 3.0% 83.0% 17.0% Revenue Cashier - Tiara (primarily utilities) 40.0% 40.0% 3.0% 83.0% 17.0% Public Works - Garage Garage (percentage of total number of vehicles) 18.0% 14.0% 5.0% 37.0% 63.0% Public Works - Building & Grounds Building & Grounds 10.0% 10.0% 1.0% 21.0% 79.0% Public Works - Administration Public Works Director 0.0% 50.0% 5.0% 55.0% 45.0% Office Assistant III (same as Director) 0.0% 50.0% 5.0% 55.0% 45.0% Public Works - Engineering Engineering (all personnel) 45.0% 45.0% 0.0% 90.0% 10.0% Public Works - Streets Streets & Sanitation Supervisor 0.0% 15.0% 35.0% 50.0% 50.0% Streets 5.0% 15.0% 10.0% 30.0% 70.0% Planning & Economic Development Planning & Economic Development 10.0% 10.0% 0.0% 20.0% 80.0% 78

82 ORDINANCE NO. TOWN OF TARBORO, NORTH CAROLINA BUDGET ORDINANCE FOR FISCAL YEAR BE IT ORDAINED by the Town Council of the Town of Tarboro, North Carolina, as follows: Section 1. The following amounts are hereby appropriated for the operation of the Town of Tarboro Government and its activities for the fiscal year beginning July 1, 2016, and ending June 30, 2017, according to the following schedules: SCHEDULE A. GENERAL FUND Governing Body $ 96,300 Administration 590,380 Elections 0 Finance: Accounting 265,260 Administration 100,230 Collections 114,800 Fire 1,670,350 Planning and Economic Development 270,304 Main Street 59,485 Police 4,036,355 Public Works: Administration 87,630 Building and Grounds 804,560 Animal Control 72,015 Engineering 36,910 Garage 208,610 Streets 778,070 Recreation: Administration 1,162,940 Swimming Pools 64,260 Indian Lake 87,960 Nutrition 107,825 Appropriations to Other Units 231,846 TOTAL GENERAL FUND $ 10,846,090 SCHEDULE B. POWELL BILL FUND Capital Outlay and Street Construction $ 329,500 TOTAL POWELL BILL FUND $ 329,500

83 SCHEDULE C. EMERGENCY TELEPHONE FUND Emergency Telephone Fund $ 165,737 TOTAL EMERGENCY TELEPHONE FUND $ 165,737 SCHEDULE D. LAW ENFORCEMENT FUND Law Enforcement Drug Seizure $ 20,000 TOTAL LAW ENFORCEMENT FUND $ 20,000 SCHEDULE E. ELECTRIC FUND Administration $ 2,807,289 Operations 1,046,845 Load Management Program 160,000 Purchased Power 19,550,000 Contribution to Other Funds 1,283,206 TOTAL ELECTRIC FUND $24,847,340 SCHEDULE F. WATER AND SEWER FUND Administration $ 2,667,430 Water Treatment Plant 635,000 Water Distribution System 95,000 Wastewater Treatment 545,900 Sewage Collection System 272,115 Wastewater Pump Station 150,000 Contribution to Other Funds 28,305 TOTAL WATER AND SEWER FUND $ 4,393,750 SCHEDULE G. SOLID WASTE FUND Public Works - Sanitation $ 1,296,487 TOTAL SOLID WASTE FUND $ 1,296,487 TOTAL APPROPRIATIONS FOR ALL FUNDS $41,898,904

84 Section 2. It is estimated that the following revenue will be available during the fiscal year beginning July 1, 2016, and ending June 30, 2017, to meet the foregoing appropriations according to the following schedule: SCHEDULE A. GENERAL FUND Ad Valorem Taxes $ 3,566,100 Other Taxes 361,750 Unrestricted Intergovernmental Revenues 3,150,250 Restricted Intergovernmental Revenues 320,669 Licenses, Permits and Fees 226,750 Sales and Services 64,000 Interest Earnings 10,000 Fund Balance Appropriated Capital Outlay 967,787 Fund Balance Appropriated 700,868 Contributions from Other Funds: Electric Fund 1,074,037 Charges to Other Funds: Electric Fund 248,426 Water and Sewer Fund 135,920 Solid Waste Fund 19,533 TOTAL GENERAL FUND $10,846,090 SCHEDULE B. POWELL BILL FUND Restricted Intergovernmental Revenues $ 327,500 Interest Earnings 2,000 TOTAL POWELL BILL FUND $ 329,500 SCHEDULE C. EMERGENCY TELEPHONE FUND Emergency Telephone Charges $ 165,637 Interest Earnings 100 TOTAL EMERGENCY TELEPHONE FUND $ 165,737 SCHEDULE D. LAW ENFORCEMENT FUND Equitable Sharing-Federal $ 10,000 Drug Seizure/State 10,000 TOTAL LAW ENFORCEMENT FUND $ 20,000

85 SCHEDULE E. ELECTRIC FUND Utilities $ 21,750,000 Taxes on Metered Sales 1,300,000 Sales and Services 33,000 Fees 123,000 Metered Sales Other Funds 864,900 Interest Earnings 10,000 Fund Balance Appropriated 766,440 TOTAL ELECTRIC FUND $ 24,847,340 SCHEDULE F. WATER AND SEWER FUND Utilities $ 4,330,000 Fees 61,000 Interest Earnings 2,750 TOTAL WATER AND SEWER FUND $ 4,393,750 SCHEDULE G. SOLID WASTE FUND Utilities $ 1,000,000 Fees 7,000 Solid Waste Disposal Tax 7,000 Interest Earnings 1,000 Capital Outlay Reserve Appropriations 154,215 Fund Balance Appropriated 127,272 TOTAL SOLID WASTE FUND $ 1,296,487 TOTAL ESTIMATED REVENUE FOR ALL FUNDS $ 41,898,904 Section 3. There is hereby levied a tax at the rate of forty-one cents ($0.41) per one hundred dollars ($100) valuation of estimated taxable property listed for taxes as of January 1, 2016, for the purpose of raising current year revenue listed within Ad Valorem Taxes in this ordinance. Such rate of tax is based on an estimated total assessed valuation of property tax for the purpose of taxation of $886,386,154 with an estimated rate of collections of ninety-seven and 45/100 percent (97.45%). Section 4. Privilege license and franchise taxes for the privilege of conducting trades, businesses, professions, shows, exhibitions and amusements within the Town of Tarboro are hereby levied at the maximum rate authorized and permitted for cities and towns by the General Statutes of North Carolina; and in addition thereto, privilege license and franchise taxes are hereby levied for the privilege of conducting trades, businesses, professions, shows, exhibitions and amusements within the Town of Tarboro at the maximum rate authorized and permitted by Chapter 17 entitled "Taxation, Revenue and Miscellaneous

86 Business Regulations" of the Code of Ordinances, Town of Tarboro, North Carolina, which is hereby readopted in full. Section 5. Pursuant to G.S , a license or privilege tax in the sum of five dollars ($5.00) is hereby levied upon each resident motor vehicle maintained and operated in the Town of Tarboro, except a motor vehicle temporarily operated for a period of time not exceeding thirty (30) days, and except motor vehicles operated for car display or car exhibition purposes by car manufacturers or dealers displaying dealer's license plates issued by the state, and said license or privilege tax is to be billed to and paid by the owner of said motor vehicle. Section 6. Pursuant to G.S. 160A-212, a license or privilege tax in the sum of three dollars ($3.00) is hereby levied upon each dog kept in the city limits as of January 1, This section is not intended to apply to dogs whose owners are non-residents temporarily within the town, nor to dogs brought into town for the purpose of participating in any dog show, nor to "seeing-eye" dogs properly trained to assist blind persons when such dogs are actually being used by blind persons for the purpose of aiding them in going from place to place. Section 7. Some estimates of revenue other than the property tax exceed the amount actually realized in cash from each source in the preceding fiscal year, but the facts warrant the expectation that in each case the estimated amount will actually be realized in cash during the budget year. Section 8. Appropriations are authorized by department totals. The budget officer is authorized to reallocate departmental appropriations among the various line item objects of expenditure, as the same becomes necessary during the budget year, provided that such departmental reallocation shall be reported to Council within sixty (60) days. The budget officer is also authorized to transfer monies from one departmental appropriation to another department within the same fund; provided, however, that any such interdepartmental transfer of monies within the same fund shall be reported to the Town Council at its next regular meeting and the same shall be entered in the minutes. No fund contingency shall be expended without prior approval of Council, except in a case where the Town Manager deems it necessary due to an emergency, and then he shall advise Council of his action and the nature of the emergency requiring the action by no later than the next regular council meeting. Section 9. Copies of this ordinance shall be filed with the Finance Director, Town Clerk and the Budget Officer, to be kept on file by them for their direction in the disbursement of town funds. Section 10. All ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 11. This ordinance shall become effective July 1, 2016.

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