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Agenda - 09-06-2012 - 7b
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Agenda - 09-06-2012 - 7b
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Last modified
11/12/2012 9:16:05 AM
Creation date
9/17/2012 4:39:42 PM
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BOCC
Date
9/6/2012
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
7b
Document Relationships
RES-2012-076 Resolution Detailing Orange County's Recommendations Regarding Goals for Inclusion of 2013-2014 Legislative Goals Package
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\Board of County Commissioners\Resolutions\2010-2019\2012
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61 <br /> revenue generation is reduced, with the result that the tax burden is shifted from one local <br /> constituency to another. <br /> 0 The General Assembly should evaluate exisfing local revenue base exemptions and exclusions to <br /> determine if they have achieved their intended tax policy objectives. New or extended <br /> exemptions and exclusions should include a'sunset'date in their authorizing legislation. <br /> * �qcal government tax revenues.should not be earmarked-for specific programs, functions or..-. <br /> services. <br /> Financing Mandates <br /> County officials recognize their responsibilities for carrying out policies formulated by the General <br /> Assembly. State policy makers should recognize county revenue base limitations and variations in <br /> revenue-producing capabilities among counties and should not mandate programs requiring county <br /> financial participation. <br /> The Association believes that mandated programs should be financed as follows: <br /> 0 Where the state has mandated county financing in broad terms,permitting county discrefion in <br /> service levels,counties should have the primary financing responsibility. <br /> * Where the General Assembly has set a minimum of basic service to be available equally to all <br /> state residents, the state should have financing responsibility. County financial participation <br /> should be limited to sharing the programs!administrative costs. <br /> 0 Where the federal government has initiated services to provide income maintenance for all <br /> citizens,the federal government should have financing responsibility. <br /> Fiscal Integrity of Counties <br /> Counties need timely information from the legislative and executive branches of state government <br /> regarding budgetary decisions that affect county taxation, budgeting, and fiscal management. In order <br /> to enhance the fiscal integrity of counties, the Association will continue to support improvements in <br /> financial management practices and reduction of inconsistencies in fiscal procedures among programs <br /> administered by county governments. <br /> The Association believes that the continued fiscal health of county government depends upon the <br /> following: <br /> 0 State laws and guidance that provide for sound financial management practices that are <br /> adaptable to the special needs of each county. <br /> 0 Appropriate state agencies should guide necessary improvements in consistent accounting, <br /> reporting and auditing procedures. <br /> 0 State agencies monitoring county programs should not require practices that are redundant, <br /> duplicat�ve,or inconsistent with generally accepted principles of budgeting and accounting. <br />
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