TOWN OF MOUNT GILEAD

Transcription

1 TOWN OF MOUNT GILEAD NORTH CAROLINA FISCAL YEAR Proposed Budget PREPARED BY: MATTHEW CHRISTIAN TOWN MANAGER

2 TABLE OF CONTENTS Town Manager's Budget Message... 1 Budget Overview General Fund... 4 Enterprise Fund... 9 Budget Ordinance Fee Schedule Budget Details Financial Summary General Fund Revenues General Fund Expenditures Enterprise Revenues Enterprise Expenditures Debt Service Fund Debt Service Reserve Fund... 38

3 Town Manager s Budget Message FY Mayor Joseph Chip Miller, Jr. Board of Commissioners Town of Mount Gilead PO BOX West Allenton St. Mount Gilead, NC The Honorable Mayor Miller, Town Board of Commissioners, and Citizens of Mount Gilead: This budget was prepared under the general direction of the Town Board in response to the goals established during the Annual Board Retreat, budget workshops, and in direct response to the needs of our community. The FY budget continues the current level of services provided for the citizens of Mount Gilead. As requested by the Board, this budget is balanced by a 0.57 tax rate per hundred dollar valuation. There are no proposed increases to water rates, sewer rates, or solid waste fees. Each cent on the tax rate represents approximately 7,879. The estimated assessed tax valuation for the Town of Mount Gilead as of January 1, 2018 is 83,500,000 and an estimated collection rate of 94.36% was used for real and personal taxes. The town utilized a conservative formula to project real and personal taxes at a level under the allowable rate by state law. The tax yield at the current collection rate results in an estimated budgeted amount of 449,000. Sales tax and other franchise taxes were estimated using the North Carolina League of Municipalities projections. The budget proposal takes a conservative approach to revenue projections. The new state sales tax structure could result in even greater revenue for the town. The sales tax increase is a new state formula and is dependent on consumer spending and other variables. In the proposed budget a modest increase in sales tax is projected. This budget includes: An immediate 3% cost-of-living adjustment for employees with more than one year of service. An available 3% merit increase for employees with over a year of service based on performance reviews. Additional increases for equity adjustments and new certifications 1 of 38 6/1/2018

4 Maintaining all health, dental, vision, and life insurance benefits for full-time employees Adding one full-time position to facilitate NC Main Street Program and economic development Included 2,000 in funding for façade grant program and 2,000 for beautification projects Funding for all debt service (police vehicles, fire engine, water main, and waste water treatment plant improvements) Appropriated Fund balance of 276,651 for capital projects and new equipment including: 120,000 to rehabilitate and preserve many structures/facilities in Stanback Park 55,000 to resurface parking lots at the Fire Dept., Police Dept., and Town Hall. Included increased funding for equipment, vehicle, and building maintenance for all departments. Maintained operation expenses to continue services to citizens at the current levels Significant capital investments in waste distribution, wastewater collection, and wastewater treatment. Engineering and financial fees for the CWSRF project to renovate the aging wastewater treatment plant and collection system. Balanced budget for both the General Fund and Enterprise Fund Overall the proposed budget streamlines operational expenses and maintains service levels within the existing tax and enterprise rates. This budget does utilize appropriated fund balance to pay for capital items, new equipment, and other professional services. The Town will also utilize Powell Funds (state provided funds that can only be spent on street maintenance) to repave streets and sidewalks. The state is now requiring towns to utilize these funds or risk reductions in future allocations. Our goal over the next year will be to provide the citizens of Mount Gilead excellent service utilizing the items and expenditures presented in this budget to improve their quality of life. I am pleased to present this budget proposal for your consideration. Town staff has worked diligently to review current spending, provide areas to cut, and make recommendations of capital projects. Copies of the budget proposal are on file with the Town Clerk and available inspection and review by the public. I recommend scheduling a Public Hearing at the next regularly scheduled Board of Commissioners meeting held on Tuesday, June 5, 2018 at Mount Gilead Fire Department. The Board of Commissioners may vote to approve the budget at any point following the Public Hearing. The Budget needs to be adopted no later than June 30 th. If you have any questions, comments, or suggestions please feel free to notify me and I will work to include those areas in the final budget. 2 of 38 6/1/2018

5 Respectfully, Matthew Christian Town Manager 3 of 38 6/1/2018

6 Summary of Budget BUDGET OVERVIEW The following document is a detailed summary of the Budget. The Town of Mount Gilead utilizes a departmental budget. Funds or expenditures are allocated to departments within two primary funds. The General Fund serves as the primary fund for all governmental operations and expenditures. The second fund is the Enterprise Fund and this fund is utilized for the business operations of the water and waste water system. The Enterprise fund is designed to function as a business generating profits to pay for all expenses including current and future capital improvements. There are two additional funds, the Debt Service & Debt Service Reserve Fund, which are utilized to meet the debt service requirements of the Main Street Water Line Replacement completed in The monies in these funds are transferred from the Enterprise Fund. GENERAL FUND (10 FUND) The General Fund or 10 Fund comprises all of the revenues from property, sales, and other taxes and governmental fee collections (excluding water and sewer operations). The General Fund includes all operational expenses for the following departments: Administration, Police, Fire, Streets, Parks and Recreation, Powell Bill, and Governing Body. REVENUE This budget includes no property tax increase with the rate to remain at 0.57 per 100 valuation. Sales tax numbers are expected to increase for the Town; however, we have only calculated minor increases at this time. Staff is not recommending any increases in the monthly solid waste fee. The total revenue projection is 1,258,805. The projected real and personal tax revenue is 449,000. The proposed budget includes appropriated fund balance of 276,651 for capital projects. The proposed budget also includes 40,000 of revenue from the NC Powell Fund for street resurfacing and sidewalk repair. 4 of 38 6/1/2018

7 EXPENSES After careful consideration the following budget recommendations represents Board goals, departmental input, and community needs within the existing tax rate of 0.57 per 100 valuation. The total recommended budget is 1,258,805 and this includes 276,651 in appropriated fund balance. EXPENSES Administration 150,100 Streets and Grounds 88,900 Planning 0 Solid Waste 80,000 Parks and Rec 179,185 Police 550,660 Fire 92,760 Redevelopment Corp 7,000 Powell Bill 40,000 Cemetery 800 Governing Body 60,000 Library 9,400 EXPENSE TOTAL 1,258,805 The budget recommendation includes a merit pool of up to a 3% cost-of-living adjustment for all full-time employees with over a year of service effective July 1, The proposed budget also includes merit-based performance increase up to 3% for fulltime employees. Merit increases will be made at the determination of the Town Manager and Department Heads based on performance reviews and town policy. All debt service payments for vehicles are included in each department s budget including the payments for the two new police cars and the escrow payment for a future fire truck. Departmental Highlights Administration: The proposed budget for Administration is 150,100. The Administration budget includes 50% of a new full-time position to meet NC Main Street Program requirements. This department also includes the workers compensation insurance for the general fund, computer equipment, and other IT network infrastructure hardware for Town Hall. Streets and Grounds: The proposed budget for Streets and Grounds Maintenance is 88,900. Portions of the Public Works Department salaries and benefits are paid from this the Streets & Grounds budget. The most significant expenditure in this department other than personnel is the 25,000 budgeted for utilities (street lights). This department 5 of 38 6/1/2018

8 continues to reduce capital cost by maintaining current equipment. As a result, prior year increases for vehicle maintenance and supplies are maintained in the proposed budget. Solid Waste: The proposed budget for Solid Waste is 80,000. This recommendation includes the cost for curbside collections projected to be 70,000 and leaf, limb, and white goods projected to be 10,000. The town conducts a semi-annual town-wide inventory survey to ensure the accurate number of carts is on our account. The Town is expecting a 3% increase to curbside collection costs for the upcoming fiscal year. This increase is tied to the consumer-price index. Parks & Recreation: The proposed budget for Recreation is 179,185. The town has worked with a committee for the past year to assess and prioritize needs at Stanback Park. As a result of those discussions, the Town has committed 120,000 from fund balance to refurbish almost every structure inside the park. A portion of this appropriation was made possible by the 50,000 donation from Jordan Lumber in July The proposed budget also includes an expected 11,000 from Montgomery County allocated for recreation needs. Police: The proposed budget for the Police Department is 550,660. Highlights in this recommendation include the third and final installment payment for the purchase and outfitting of the two police vehicles purchased in FY 16 totaling 19,513. The Police Department budget maintains current overtime and reserve officer levels. The Department is fully staffed and all probationary officers will transition to full time permanent positions during this budget year. Notable increases to this department include funds to purchase a patrol vehicle through the Governor s Highway Safety Program (GHSP), all new portable radios, and 4 new rifles for each patrol car. The GHSP vehicle is expected to cost 35,000, but 50% of the cost will be covered by GHSP. The portable radios and patrol rifles are 100% funded through a federal grant. Fire: The proposed budget for the Fire Department is 92,760. This recommendation is mostly consistent with the budget. However, one exception is a 31,000 estimated cost to resurface the parking lots on both sides of the building. Also the estimated budget for the annual banquet was increased to recognize the invaluable service of our dedicated volunteers. Redevelopment Corporation: The proposed budget for the Redevelopment Corporation is 7,080. The Redevelopment Corporation is a separate 501c(3) non-profit corporation whose function is to assist with redevelopment efforts. Currently this organization owns three downtown buildings which now include 6 distinct tenant spaces. Powell Fund: The proposed budget for Powell Fund is 40,000. Powell Funds are provided to municipalities from the state gasoline tax and can only be spent on street related projects. The state has also change the allocation rule to encourage municipalities to spend these funds. Cemetery: The proposed budget for the Cemetery is 800. This includes 500 for the utilities and 300 for building and grounds maintenance. 6 of 38 6/1/2018

9 Governing Body: The proposed budget for Governing Body 60,000. This recommendation includes audit and attorney expenses, funding contributions, travel and training, election expenses (odd year only), and insurance bonds. The Governing Body budget also includes funds of 2,000 for façade grants. Library: The proposed budget for Library is 9,400. This recommendation includes contributions to the library and expenses for building improvements. The library is funded from the town of Mount Gilead but operated by Montgomery County Public Libraries. The following graph depicts the funding break down by department: GENERAL FUND BY DEPARTMENT FIRE DEPARTMENT 7% POLICE DEPARTMENT 44% REDEVELOPMENT CORP. 1% POWELL BILL 3% CEMETERY 0% GOVERNING BODY 5% PARKS AND RECREATION 14% SOLID WASTE 6% STREETS & GROUNDS 7% ADMINISTRATION 12% LIBRARY 1% Fund Balance Appropriated The Town maintains a fund balance, or savings account, to ensure it can continue operations in the event of an emergency or unexpected delay in revenue. The available fund balance is also used to hold excess funds from previous budgets and utilized to make purchases of necessary capital items. The Town strives to maintain a healthy fund balance well above the state required 8% of operating budget. Appropriated fund balance indicates the Town intends to utilize money from this fund typically for capital (one time) purchases as opposed to subsidize operating needs. 7 of 38 6/1/2018

10 The proposed budget includes appropriated fund balance in the amount of 276,651 for capital projects and purchases. This number varies from year to year depending on how the Board of Commissioners prioritizes capital purchases and other expenses. The Town s overall available fund balance remains at a healthy level even with the current budget year s appropriation level. The total combined fund balance as of June 30, 2017 was 1,354,149. The total available (unassigned) fund balance was 832,811. The FY budget had 143,000 of appropriated fund balance, and the following FY budget had 51,807 appropriated fund balance, and the current FY budget has 100,956. The proposed 276,651 is a notable increase from the current FY budget. However, the budget includes more than 200,000 of one-time capital expenditures in the park, police, fire, and administration departments. It is possible with conservative revenue projections to end the year with a smaller appropriated fund balance level. The Town will still be in good fund balance position with the proposed budget after addressing many identified needs. Powell Fund Powell Funds are provided by the state and can only be spent on street maintenance. The state is now requiring towns to utilize these funds or risk reductions in future allocations. The Powell Fund Balance as of June 30, 2017 was 193,206. During the fall of 2017 the town repaved several sections of streets, sidewalks, and made numerous other repairs. We were also able to purchase necessary equipment to help maintain our road infrastructure. In total, the town has spent 93,690 in the fiscal year. Therefore, the remaining balance at the end of FY2017/2018 is expected to be healthy and well within the state requirements. The proposed budget decreases the Powell Bill expenditures to 40, of 38 6/1/2018

11 ENTERPRISE FUND (20 FUND) The Town operates the water and waste water system through an enterprise fund. These operations are treated like a business. In order to continue to provide these services the Town must make a profit or obtain grants in order to replace aging infrastructure. REVENUE Revenue in the Enterprise Fund is derived directly from consumer fees or rates. The Town of Mount Gilead purchases water from Montgomery County and sells it directly to our consumers. This process involves the entire infrastructure necessary to deliver the water and to collect the waste water from the consumer, the infrastructure necessary to treat the waste, and the staffing to service the infrastructure and collect payments. The total projected revenue from the sale of water and treatment of waste water is 1,015,000. This includes 205,000 from the sale of water, 340,000 from the treatment of waste water in town, and 470,000 from the treatment of waste water from out of town. No changes to the current rate structure are proposed in the budget. However, utility rate increases will need to be considered in future budgets based on the future financial obligations of capital projects required to provide safe, clean, and reliable disposal of waste. EXPENSES The expenses for the Enterprise Fund are established by department and include: Administration, Water, Collections (Sewer), Waste Water Treatment Plant, and Debt Service. All of the expenses in this fund are associated with the business operations of the water and waste water department. EXPENSES Administration 287,050 Water 297,550 Collections 275,650 WWTP 211,750 Debt Service 97,694 EXPENSE TOTAL 1,169,694 Departmental Highlights Administration: The proposed budget for Enterprise Administration is 287,050. This recommendation includes funding for a portion of the full-time time administrative position. Additionally, this budget includes an estimated 48,000 transfer to a special project fund to cover the closing costs required to obtain the Clean Water State Revolving Fund (CWSRF) loan. 9 of 38 6/1/2018

12 Water Operations: The proposed budget for Water Operations is 297,550. For the past two years the Board has discussed how to replace our aging water meters and water meter reading system. The proposed budget includes 98,500 to contract with a private company to replace all meters, install new state-of-the-art reading system, and service the system for four years. If approved, this would be the first of three equal payments. This recommendation also includes the purchase of water from Montgomery County for 75,000. Collection System: The proposed budget for the Collection System is 275,650. This recommendation includes capital outlay contingency for equipment and sewer lines. This department also includes expenses for the county to collect out of town sewer bills. Another notable expenditure is the addition of a generator maintenance contract to service all generators in the collection system. Waste Water Treatment Plant: The proposed budget for the Waste Water Treatment Plant is 211,750. This reduces the prior year capital outlay of 25,000 for because of the ongoing CWSRF Special Project. However, the proposed budget does include 25,000 for maintenance of existing equipment. The budget also includes necessary laboratory testing and equipment. Debt Service: The proposed budget for Debt Service is 94,694. This includes debt service from Waste Water Treatment Plant improvements, as well as transfers to the Debt Service and Debt Service Reserve Funds established to cover the debt service for the Main Street Water Main Project. The graph on the following page depicts the funding break down by department: 10 of 38 6/1/2018

13 ENTERPRISE FUND BY DEPARTMENT DEBT SERVICE 8% WASTE WATER PLANT 18% ADMINISTRATION 25% WASTE WATER COLLECTION 24% WATER OPERATIONS 25% Proposed Budget (DRAFT) A draft budget has been attached. If you have any question regarding the draft please let me know and we can work to answer or make corrections. I am recommending the Board hold a Public Hearing on Tuesday June 5, 2018 at the Mount Gilead Fire Department. It was staff s goal to present a draft budget that was balanced and could be adopted in its current form to guide the town during the next fiscal year. Each department carefully reviewed the budget and made recommendations based on current plans and historical information. The budget presented is a balanced departmental budget. I am proud to submit this budget on behalf of our staff. Respectfully submitted, Matthew Christian Town Manager 11 of 38 6/1/2018

14 TOWN OF MOUNT GILEAD NORTH CAROLINA Budget Ordinance FISCAL YEAR AN ORDINANCE CONCERNING APPROPRIATIONS AND THE RAISING OF REVENUE FOR THE FISCAL YEAR BEGINNING JULY 1, 2018 BE IT ORDAINED by the Board of Commissioners of the Town of Mount Gilead, North Carolina, pursuant to N.C.G.S , that the following anticipated fund revenues and departmental expenditures, certain fee and charge schedules, and with certain restrictions and authorizations, are hereby appropriated and approved for the operation of the Town Government and its activities for the Fiscal Year beginning July 1, 2018 and ending June 30, Pursuant to N.C.G.S , departmental expenditures for the Fiscal Year shall not exceed the estimated departmental totals depicted in the Budget Summary; revenues for the Fiscal Year shall equal total expenditures; and revenues from the Ad Valorem property tax shall be levied in the amount of.57 per One Hundred Dollars (100) of assessed valuation on all taxable property. Section 1: Summary Revenue REVENUES General Fund 1,169,805 Grant Revenue 43,000 Redevelopment Corporation 6,000 Powell Bill Funds 40,000 Water and Sewer Fund 1,169,694 TOTAL REVENUE 2,428,499 Section 2: Summary Expenditures Authorized Expenditures / Transfers Out By Department EXPENDITURES GENERAL FUND Administration 150,100 Streets and Grounds 88,900 Solid Waste 80,000 Parks and Recreation 179,185 Police Department 550,660 Fire Department 92, of 38 6/1/2018

15 Redevelopment Corporation 7,000 Powell Bill 40,000 Cemetery 800 Governing Body 60,000 Library 9,400 TOTAL GENERAL FUND 1,258,805 ENTERPRISE FUND Administration 287,050 Water Operations 297,550 Waste Water Collections 275,650 Waste Water Plant 211,750 Debt Service 97,694 TOTAL ENTERPRISE FUND 1,169,694 TOTAL EXPENDITURES 2,428,449 Section 3: Powell Bill Fund & Fund Balance General Fund Anticipated Revenues / Transfers In FUND TRANSFERS Powell Bill Fund Transfer 0 Appropriated Fund Balance 276,651 POWELL BILL AND FUND BALANCE TOTAL 276,651 Section 4: Special Funds FUND TRANSFERS CWSRF Special Project Fund 48,000 Debt Service Fund 27,250 Debt Service Reserve Fund 2,750 SPECIAL FUND TOTAL 78, of 38 6/1/2018

16 Section 5: Levy of Taxes There is hereby levied, for Fiscal Year , an Ad Valorem Tax Rate of 0.57 per One Hundred Dollars (100.00) valuation of taxable property as listed for taxes as of January 1, 2018, for the purpose of maintaining the revenue from current taxes as set forth in the foregoing estimates of revenues, and in order to finance the foregoing applicable appropriations. This rate of tax is based on an estimated assessed valuation of 83,500,000 and an estimated collection rate of 94.36% for real and personal property. Section 6: Fees Schedule There are hereby established, for the Fiscal Year , various fees and charges as contained in Attachment A. Section 7: Special Authorization - Budget Officer The Town Manager shall serve as the Budget Officer. The Budget Officer shall be authorized to reallocate appropriations within departments, and among the various line accounts not organized by departments, as deemed necessary. The Budget Officer is hereby authorized to make any budget transfers as may be required within each fund, not to exceed ten percent (10%) of the appropriated monies for the department whose allocation is reduced. The Budget Officer is also authorized to recommend allocation of funds remaining in each department, after all bills are paid and prior to closing of the books. Notification of all such transfers shall be made to the Town Board at its next meeting following the date of the transfer. Inter-fund transfers, established in the Budget Ordinance, may be accomplished without additional approval from the Town Board. Section 8: Restrictions - Budget Officer Interdepartmental transfer of monies and Governing Body funds, except as noted in Section 9, shall be accomplished by Board of Commissioners authorizations only. Utilization of appropriations contained in Appropriations from Fund Balance may be accomplished only with specific approval of the Board of Commissioners. Section 9: Utilization of Budget Ordinance This ordinance shall be the basis of the financial plan for the Town of Mount Gilead Municipal Government during the Fiscal Year. The Town Manager shall administer the budget and shall ensure that operating officials are provided guidance and sufficient details to implement their appropriate portion of the budget. 14 of 38 6/1/2018

17 The Administration Department (Financial Officer) shall establish and maintain all records, which are in consonance with this Budget Ordinance, and the appropriate statutes of the State of North Carolina. Section 10: Salary Adjustments Salary adjustments funds resulting from performance evaluations, wage level adjustments or merit increases may be made available beginning with the first payroll in the month of the new Fiscal Year. For the Fiscal Year , 3% merit raises shall be authorized by the Town manager to approve all merit raises based upon the recommendation of the department heads and the results of performance evaluations held throughout the year. Adopted this 5 th Day of June, Two Thousand and Eighteen. Amy C. Roberts Town Clerk Joseph Chip Miller Mayor 15 of 38 6/1/2018

18 PROPOSED UTILITY RATES EFFECTIVE JULY 1, 2018 WATER GALLONS WATER RATES (Residential and Institutional) IN-TOWN WATER RATES OUT-OF-TOWN 0 Gallons <Base Rate> Consecutive System Agreement - Montgomery County Monitor Assessment Fee Cost 1 to 1,000 Gallons 5.87 per 1, per 1,000 Cost 1,001 to 2,000 Gallons 5.87 per 1, per 1,000 Cost 2,001 to 3,000 Gallons 6.37 per 1, per 1,000 Cost 3,001 to 4,000 Gallons 6.47 per 1, per 1,000 Cost 4,001 to 5,000 Gallons 6.57 per 1, per 1,000 Cost Greater than 5,000 Gallons 6.67 per 1, per 1,000 WATER GALLONS (Commercial and Industrial) WATER RATES IN-TOWN WATER RATES OUT-OF-TOWN 0 Gallons <Base Rate> Consecutive System Agreement - Montgomery County Monitor Assessment Fee Cost 1 to 1,000 Gallons 5.87 per 1, per 1,000 Cost 1,001 to 2,000 Gallons 5.87 per 1, per 1,000 Cost 2,001 to 3,000 Gallons 6.37 per 1, per 1,000 Cost 3,001 to 4,000 Gallons 6.47 per 1, per 1,000 Cost 4,001 to 5,000 Gallons 6.57 per 1, per 1,000 Cost Greater than 5,000 Gallons 6.67 per 1, per 1,000 SEWER GALLONS (Residential and Institutional) 0 Gallons <Base Rate> Cost 1 to 1,000 Gallons 7.31 per 1,000 Cost 1,001 to 2,000 Gallons 7.31 per 1,000 Cost 2,001 to 3,000 Gallons 7.31 per 1,000 Cost 3,001 to 4,000 Gallons 7.31 per 1,000 Cost 4,001 to 5,000 Gallons 7.37 per 1,000 Cost Greater than 5,000 Gallons 7.50 per 1,000 SEWER GALLONS (Commercial and Industrial) 0 Gallons <Base Rate> Cost 1 to 1,000 Gallons 7.31 per 1,000 Cost 1,001 to 2,000 Gallons 7.31 per 1,000 Cost 2,001 to 3,000 Gallons 7.31 per 1,000 Cost 3,001 to 4,000 Gallons 7.31 per 1,000 Cost 4,001 to 5,000 Gallons 7.37 per 1,000 Cost Greater than 5,000 Gallons 7.50 per 1,000 SEWER RATES IN-TOWN SEWER RATES IN-TOWN LATE FEE APPLIED AFTER THE 5TH OF THE MONTH SEWER GALLONS (OUT-OF-TOWN) (Residential, Commercial, and Institutional) 0 to 2,000 gallons minimum Cost per 1,000 Gallons 7.50 per 1,000 SEWER GALLONS (OUT-OF-TOWN) SEWER RATES OUT-OF-TOWN SEWER RATES OUT-OF-TOWN (Industrial) 0 Gallons <Base Rate> Cost per 1,000 Gallons per 1,000

19 SOLID WASTE FEE per additional can SOLID WASTE ONLY CUSTOMERS LATE FEE REDELIVERY FEE GENERATION FEE WATER/SEWER CONNECTION FEES IN-TOWN OUT-OF-TOWN Water and Sewer Connection Fees/No reduction for Water Only Re-Connection Fee - if water is disconnected for non-payment Reconnection for service disconnected for a period greater than one year Same owner as when service was disconnected Property changed owners since disconnected Re-read Meter (customer request) Meter Tampering Hydrant Tampering Fee Water Tap 3/4 Inch , Water Tap 1 inch , Sewer Tap , Note: Connections crossing streets and/or sidewalks require additional man hours, work, fill dirt, gravel and asphalt re-paving. The Town must add a miminum charge of 850, plus any additional fees applicable to the listed tap fee to cover additional costs. NOTE: RESIDENTIAL OR COMMERCIAL TAPS REQUIRING LARGER METERS THAN SPECIFIED HEREIN WILL BE PRICED AT COST CEMETARY PLOTS IN-TOWN OUT-OF TOWN (See the Code of Ordinances for Cemetery Regulations) ADMINISTRATIVE FEES AMOUNT Zoning Permit Sign Permit 35 Zoning Verification Letter 35 Full Copy of Any Ordinance or Plan 30 Subdivision, Minor per lot Subdivision, Major per lot Mobile Home Park 300 Telecommunications Tower Permit 50 Zoning Variance 400 Rezoning 300 Change in Code of Ordinances 300 Conditional Use Permit 300 Zoning Decision Appeal 300 Zoning Ordinance Change 300 Administrative Review (Initial Meeting) 300 Administrative Review (Additional Hourly) 30 per hour Consulting Engineering Review Fees 100, plus actual costs incurred by Code Enforcement Fee 100, plus actual costs incurred by Copies.06 per page Fax 2.00 per page Returned Check 35 PARK/FACILITY FEES AMOUNT Fire Station Rental 100 (Half deposit, half fee) Pool Entry 2 Pool Family, In Town 100 family of four Pool Family, Out of Town 200 family of four Pool Rental Two Hours (Under 50) 100 Pool Rental Two Hours (Over 50) 120 (covers additional guard) Pool Rental Three Hours (Under 50) 125 Pool Rental Three Hours (Over 50) 155 (covers additional guard) Park Program 10 Pavilion, In Town 50 (Half deposit, half fee) Pavilion, Out of Town 100 (Half deposit, half fee) Adopted, this the 5th Day of June 2018 Signature:

20 Proposed Budget Summary Town of Mount Gilead Proposed Budget Last updated: 6/1/2018 Description Proposed: FY 19 Current Budget Encumbrance YTD Variance Percent 10 GENERAL FUND Revenue Totals 1,258,805 1,159, ,046, (113,441.25) 90% Expenses ADMINISTRATION 150, , , , % STREETS AND GROUNDS 88,900 99, , , % PLANNING & ZONING % SOLID WASTE 80,000 79, , , % PARKS AND RECREATION 179, , , , , % POLICE DEPARTMENT 550, , , , % FIRE DEPARTMENT 92,760 59, , , % REDEVELOPMENT CORP. 7,000 7, , % POWELL BILL 40,000 95, , , % CEMETERY % GOVERNING BODY 60,000 69, , , , % LIBRARY 9,400 10, , , % Expenses Totals 1,258, ,159, , , , % (short fall)/surplus - - (Rev-Exp) = 191, ENTERPRISE FUND Description I H j k l n Revenue Totals 1,169, ,147,834-1,004,864 (142,970) 88% Expenses ADMINISTRATION 287, , , , % WATER OPERATIONS 297, , , , % WASTE WATER COLLECTION 275, , , , , % WASTE WATER PLANT 211, , (0.00) 172, , % GOVERNING BODY % DEBT SERVICE 97,694 97, , , % Expense Totals 1,169, ,147, , , , % (short fall)/surplus - (Rev-Exp) = 257, of 38 6/1/2018

21 Disp Acct FY 1415 Actual FY 1516 Actual FY 1617 Actual FY 1718 Budget FY 1819 Proposed Difference FY 18 > FY 19 Percent Change Fund Or Attrib: 10 GENERAL FUND Type: Revenues PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX PROPERTY TAX , , PROPERTY TAX2013 4, , , (200.00) 100% PROPERTY TAX , , , (150.00) 43% PROPERTY TAX , , (300.00) 38% PROPERTY TAX , , , (2,500.00) 63% PROPERTY TAX , , (419,000.00) 99% PROPERTY TAX , , TAX INTEREST & PENALTIES 3, , , , , % TAX COLLECTION FEE (2,065.38) (1,814.04) (2,021.29) INVESTMENT INTEREST 1, , , , , % PMT IN LIEU OF TAXES , % DELIQ DMV TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX VEHICLE TAX , VEHICLE TAX VEHICLE TAX VEHICLE TAX2013 3, VEHICLE TAX , VEHICLE TAX , (100.00) 100% VEHICLE TAX , , (4,500.00) 90% VEHICLE TAX , , (33,000.00) 87% VEHICLE TAX , , of 38 6/1/2018

22 PIPED NATURAL GAS TAX DIST (7,472.69) (7,021.01) 1, , , % ELECTRIC FRANCHISE TAX DIST 54, , , , , (2,221.00) 5% TELECOMUNICATIONS TAX DIST 22, , , , , (930.00) 5% VIDEO PROGRAMMING TAX DIST 7, , , , , (250.00) 5% ARTICLE 40 SALES TAX DIST 55, , , , , (3,414.00) 5% ARTICLE 42 SALES TAX DIST 30, , , , , (3,949.00) 12% ARTICLE 39 SALES TAX DIST 62, , , , , (4,897.00) 7% ARTICLE 44 SALES TAX DIST ARTICLE 44 *524 27, CABLE FRANCHISE TAX DIST Garbage Late Fee ,000 from MoCo PROPERTY TAX REFUNDS (339.50) (322.41) (85.11) MISCELLANEOUS REFUNDS SOLID WASTE FEES 63, , , , , % SOLID WASTE DISPOSAL TAX DIST % DONATIONSTENNIS COURTS 37, , RENTAL PROPERTY PAYMENTS 3, , , , , % DONATIONS PARKS & RECREATION 1, , , , HEALTHY KIDS EVENT DONATIONS PARK PROGRAM , , , , (9,000.00) 90% POOL CASH SHORT/OVER POOL PAVILION RESERVATIONS 1, , (119.79) 1, , % POOL DRINKS/SNACKS 1, , , , % POOL ADMISSION FEES 2, , , , , (300.00) 17% POOL FAMILY MEMBERSHIPS % POOL TRAINING FEES POOL PARK PROGRAM FEES 1, , (5,400.00) 90% POOL PARTY FEES % Swimming Lessons Ballfield Donations ABC REVENUE 1, , , , , % ABC LAW ENFORCE DIST , , , % BEER AND WINE LICENSE % FUN DAY DONATIONS BEAUTIFICATION DONATIONS CEMETARY PLOT SALES 1, , % REDEVELOPMENT CORP. RENT 9, , , , , % REDEVELOPMENT CORP. FEES FITNESS CENTER MEMBERSHIP ALCOHOLIC BEVERAGE TAX DIST 5, , , , , % NCCMT DEBT SETOFF PROCEEDS % ACCOUNTS RECEIVABLE PRIVILEGE LICENSE/PERMITS PRIVILEGE LICENSE PENALTIES PMT IN LIEU OF PRIVILEGE LICE ZONING PERMITS (420.00) 100% HISTORIC COMMISSION FEES POWELL BILL FUNDS 40, , , , (100.00) 0% 20 of 38 6/1/2018

23 ZONING FEES % MISCELLANEOUS REVENUE 1, , , , % MISCELLANEOUS REDEVELOP CORP MISCELLANEOUS FITNESS CENTER MISCELLANEOUS DONATIONS 50, (50,000.00) NCCCMA SCHOLARSHIP 1, (1,300.00) 100% DONATIONS MARQUEE DONATIONS FITNESS CENTER DONATIONS CHRISTMAS PARADE DONATIONSTOWN BLDGS RESTORATION BUSINESSMENS ASSOCIATION FEES DONATIONS REDEVELOPMENT CORP 4, , REDEVELOPMENT CORP. GRANT SALES TAX REFUND 12, (12,000.00) 100% Capital Contribution GASOLINE TAX REFUND HOLD HARMLESS TAX DIST 61, , , , , (11,000.00) 15% Trans Hold Harmless CONTRIBUTIONS IN LIEU OF TAXES DRUG FUNDS NCLM SOFT BODY ARMOR 1, , (250.00) 25% GOV. HIGHWAY SAFETY 4, , , GOV. SAFETY GRT #6 Revenue from GHSP Grant (50% COPS GRANT FUNDS of total cost) COPS EQUIPMENT GRANT EQUIPMENT GRANT #1 24, , EQUIPMENT GRANT # EQUIPMENT GRANT #3 Portable Radios & Rifles POLICE CALENDAR SALES 1, , (Federal Grant) MGPD LOAN PROCEEDS 56, POLICE MISCELLANEOUS SHOP WITH COP PROGRAM 1, , , % DONATIONS DRUG DOG DONATIONS POLICE DEPT. 2, , , , % POLICE REPORTS % DISPOSAL OF CAPITAL ASSETS 8, , , % STATE SIDEWALK FUNDS COURT FEES % FIRE DEPARTMENT GRANT 1, , % FIRE DEPARTMENT RESERVATIONS % STEP GRANT/MAIN STREET 21 of 38 6/1/2018

24 RURAL CENTER HAYWOOD APPROPRIATED FUND BALANCE 100, , , % APPROPRIATED FB REDEV. CORP. 70k carryover from park donation APPROPRIATED FB FITNESS CTR. 50k allocation to meet park needs APPROPRIATED FBPOWELL BILL 55k: Town Hall, Fire, and Police parking lots NC DOT SIDEWALK GRANT INSURANCE PROCEEDS 3, , , PROCEEDS OF CAPITAL LEASE VFD USDA GRANT VFD LOAN PROCEEDS VFD RESERVE FUNDS TRANFER REDEV CORP LOAN PROCEEDSR 36, TRANSFER FROM OTHER FUNDS TRANSFER FROM POWELL BILL 55, (55,000.00) 100% Transfer to Grant Fund(s) DONATIONS POOL DONATIONS TO FIRE DEPT 1, CASH SHORT AND OVER 1,004, , , ,159, ,258, , % 1,004, , , ,159, (1,159,591.00) 100% 22 of 38 6/1/2018

25 Type: Expenses Dept: 400 ADMIN SALARIES 35, , , , , , % CHRISTMAS BONUS % FICA 2, , , , , (59.00) 1% UE TAX RETIREMENT 2, , , , , % GROUP HEALTH INS 11, , , , , , % K MATCH , , UNEMPLOYMENT INS , , (5,000.00) 100% TRAVEL/TRAINING , , , % CAR ALLOWANCE , , , % TRAVEL , , (1,000.00) 100% DUES/SUBSCRIPTIONS 4, , , , % FEES/FINES SUPPLIES 3, , , , , % EQUIPMENT <5, , , , , % CONTRACTED SERVICES 7, , , , , % TELEPHONE/POSTAGE 2, , , , , % UTILITIES 8, , , , , (250.00) 3% PRINTING/ADVERTISING (250.00) 33% BUILDING/GROUNDS MAINTENANCE , , % SAFETY PROGRAM PROFESSIONAL FEES/SRV CHG 4, , , , , (2,700.00) 25% CAPITAL OUTLAY 5, , , % LEASE PURCHASE EQUIPMENT RENTAL 1, , , , , % MISCELLANEOUS , , % WORKERS COMPENSATION 18, , , , , , % CONTRIBUTION HIGHLAND CTR CAPITAL RESERVE FUND Parking lot cost shared b/w REFUNDS and 20 funds TRNS ENTER & GRNT FUNDS OUT OF ST SALES TAX 105, , , , , , % 23 of 38 6/1/2018

26 Dept: 450 STREETS & GROUNDS OVERTIME SALARIES 21, , , , , , % CHRISTMAS BONUS % FICA 1, , , , % RETIREMENT 1, , , (244.00) 10% GROUP HEALTH INS 1, , , , , (693.00) 12% K MATCH , % SUPPLIES 5, , , , , (150.00) 2% AUTO SUPPLIES % VEHICLE MAINTENANCE 2, , , , % GASOLINE 1, , , % UTILITIES 30, , , , , (2,800.00) 10% PRINTING/ADVERTISING (200.00) 100% MAINT SUPPLIES/EQUIP < , , (750.00) 27% MAINTENANCE , , , % MTG BEAUTIFICATION EXPENSE , , % NC DOT SIDEWALK GRANT 68, (9,600.00) CAPITAL PROJECT SIDEWALK SIDEWALK PROJECT SOLID WASTE DISPOSAL SHAWN'S RELIABLE PICKUP SERVIC CAPITAL OUTLAY EQUIPMENT 8, (8,700.00) 100% LEASE PURCHASE SIGN REPLACEMENT PROGRAM , MISCELLANEOUS 1, CHRISTMAS PREPARATIONS 1, , , , , (1,000.00) 25% OUT OF ST SALES TAX 69, , , , , (10,350.00) 10% 24 of 38 6/1/2018

27 Dept: 460 PLANNING & ZONING SALARIES FICA RETIREMENT GROUP HEALTH INS TRAVEL/TRAINING SUPPLIES TELEPHONE/POSTAGE PRINTING/ADVERTISING CONTRACTED SERVICES DUES/SUBSCRIPTIONS CAPITAL OUTLAY EQUIPMENT LEASE PURCHASE MISCELLANEOUS DEMOLITION/REMOVAL OUT OF ST SALES TAX Dept: 470 SOLID WASTE PRINTING/ADVERTISING SOLID WASTE DISPOSAL 73, , , , , , % YARD DEBRIS/BULK GOODS DISPOSA 10, , , , , (2,000.00) 17% MISCELLANEOUS 83, , , , , , % 25 of 38 6/1/2018

28 Dept: 500 PARKS & RECREATION SALARIES POOL WORKER SALARIES 25, , , , , , % FICA 1, , , , , % RETIREMENT GROUP HEALTH INS K MATCH TRAINING/CERTIFICATIONS UNIFORMS SUPPLIES 5, , , , , (2,500.00) 33% SNACKS/CONCESSIONS 1, , , , % TELEPHONE/POSTAGE % UTILITIES 11, , , , , % PRINTING/ADVERTISING MAINTENANCE 2, , , , , , % PICKETS PAV/PICNIC AREA LIONS CLUB HEALTHY KIDS EVENT PARK PROGRAM EXPENSE , , % TENNIS COURT EXPENSE 42, , FITNESS CENTER SALARIES FITNESS CENTER FICA CAPITAL OUTLAY EQUIPMENT 15, k carryover funds from FY LEASE PURCHASE Plus additional 50k fund balance allocation for Ballfield LightLoan maintenance needs MISCELLANEOUS CONTRACTED SERVICES 70, , , % MISCELLANEOUS RECREATION 3, , FITNESS CENTER OPER. EXPENSE RETURNED CHECKS OUT OF ST SALES TX 106, , , , , , % 26 of 38 6/1/2018

29 Dept: 550 POLICE DEPT OVERTIME 13, , , , , % SALARIES 169, , , , , , % CHRISTMAS BONUS % FICA 16, , , , , % RESERVE OFFICERS PAY 22, , , , , (750.00) 4% RETIREMENT 14, , , , , , % SUPPLEMENTAL RETIREMENT GROUP HEALTH INS 28, , , , , (6,934.00) 12% K MATCH 7, , , , , (704.00) 5% HOLIDAY PAY 5, , , , , , % TRAVEL/TRAINING 1, , , % UNIFORMS 5, , , , , % SUPPLIES 4, , , , , (500.00) 8% EQUIPMENT 8, , , , , % AUTO SUPPLIES 2, , , , (500.00) 20% VEHICLE MAINTENANCE 14, , , , , % GASOLINE 11, , , , , % TELEPHONE/POSTAGE 1, , , , , (500.00) 17% UTILITIES 7, , , , , (800.00) 9% PRINTING/ADVERTISING 2, , , % BUILDING/GROUNDS MAINTENANCE 2, , , , , % SAFETY PROGRAM (100.00) 17% POLICE DONATION EXPENSE , , % COMMUNICATIONS FEES 2, (2,083.00) 100% SOFTWARE SUPPORT 3, , , , , % PROFESSIONAL SERVICES/FEES , k parking lot CONTRACTED SERVICES 52, , , , % DRUG DOG 1, , DRUG PROGRAM , , DUES/SUBSCRIPTIONS , , , % COPS GRANT CAPITAL OUTLAY BLDG IMP. 7, CAPITAL OUTLAY 11, , , , , % LEASE PURCHASE COMPUTERS 5, , , APPLICANT PROCESSING 1, , , , % EQUIPMENT GRANT 6, (6,442.00) MISCELLANEOUS , , % LEASE PURCHASE CAR 19, , , % DEBT SERV/POLICE CARS DEBT SERVICE INTEREST 35,000 GHSP Vehicle (50% match - Rev ) EMPLOYEE REIMBURSEMENT 19,500 Portable Radios (100% grant - Rev ) OUT OF ST SALES TAX 4,500 Patrol rifles (100% grant - Rev ) 426, , , , , , % 27 of 38 6/1/2018

30 Dept: 600 FIRE DEPT RETIREMENT 3, , , , , % ACCIDENT & HEALTH POLICY 2, , , , , % A D & D INSURANCE % TRAVEL/TRAINING % DUES/SUBSCRIPTIONS % SUPPLIES % AUTO SUPPLIES % VEHICLE MAINTENANCE 2, , , , , % GASOLINE 2, , , , , % TELEPHONE/POSTAGE (150.00) 21% UTILITIES 3, , , , , (500.00) 13% PRINTING/ADVERTISING BUILDING/GROUNDS MAINTENANCE , , , % COMMUNICATIONS FEES 31,000 parking lot CONTRACTED SERVICES 1, , , , , % CAPITAL OUTLAY EQUIPMENT 48, , ESCROW TRUCK FUND 20, , % DONATION TO FIRE DEPARTMENT ANNUAL BANQUET 1, , , , , , % MISCELLANEOUS % DOI GRANT MATCH 3, , , % DEBT SERV. VFD PRINC DEBT SERV. INTEREST OUT OF ST SALES TAX 19, , , , , , % Dept: 630 REDEVELOPMENT CORP SALARIES BENEFITS OPERATIONS 6, , , , , (80.00) 1% CAPITAL OUTLAY EQUIPMENT EQUIPMENT MISCELLANEOUS OUT OF STATE TAX 6, , , , , (80.00) 1% 28 of 38 6/1/2018