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4 <br /> The passage of HB 117 which expands the sales tax base to include specific services including advertising,veterinary and <br /> pet care services, and repairs and maintenance work on personal property such as automobiles is projected to increase <br /> County sales tax revenues by approximately$263,000. <br /> The North Carolina Department of Revenue administers the following disbursement of local option sales taxes recorded in <br /> the County's General Fund: <br /> • Article 39 (one-cent) -authorized in 1971, and is currently allocated on a point of delivery basis. <br /> • Article 40 (half-cent) -authorized in 1983, and it is currently allocated on a per capita basis; based upon the <br /> county's population in relation state population total. <br /> • Article 42 (half-cent) -authorized in initially in 1986,the allocation changed from per capita to a point of delivery <br /> basis. <br /> Note: Article 46(quarter-cent) -authorized in 2012 is accounted for in a Special Revenue Fund, and not the General <br /> Fund. The allocation is on a point of sale basis. <br /> Charges for Services <br /> 3Q FY2015-16 Charges for Services total $7 million or 65% of budgeted revenues, as compared with 3Q FY2014-15 total <br /> of$7 million or 71.5%of budgeted revenues with actual collections in FY2015-16. The year-to-date percent of budgeted <br /> revenues collected difference between fiscal years is due to an increase in the budgeted amount for Charges for Services <br /> of$1 million in FY2015-16 and a lower rate of collections in Emergency Services. Charges for Services consists of <br /> various departmental fees for services including Planning and Inspections, Environment,Agriculture, Parks and <br /> Recreation,Aging, Sheriff's Office, Emergency Services, and Register of Deeds. Planning and Inspections fees total$1 <br /> million or 94% of budgeted revenues reflecting increased construction and permitting activity as compared to $893,954 <br /> or 124% of budgeted revenues in the prior year. The prior year budget reflects a conservative budget combined with <br /> increased activity. <br /> Intergovernmental Revenues <br /> 3Q FY2015-16 Intergovernmental revenues total $12.2 million or 61.8% of budgeted revenues, as compared to 3Q <br /> FY2014-15 total of revenues of$12.8 million or 67.6%of budgeted revenues. The $600,000 decrease represents a timing <br /> variance between fiscal years, and is due primarily to lower DSS revenues of$324,673 and lower Child Support revenues <br /> of$196,611. Intergovernmental revenues also includes revenue from local governments include contracts with the Towns <br /> of Chapel Hill, Carrboro, and Hillsborough for animal control services, and tax collection services. The Department of <br /> Social Services (DSS)receives 64% of the annual budgeted revenues; DSS revenue includes Federal Medicaid and Work <br /> First revenues. <br /> General Fund Expenditures <br /> 3Q FY2015-16 General Fund expenditures total$153.3 million or 71.9% of budgeted expenditures, as compared with 3Q <br /> FY2014-15 total expenditures of$147.7 million or 70.7% of budgeted expenditures,with actual expenditures in FY2015- <br /> 16 $5.6 million more than FY2014-15 expenditures. The overall General fund increase of 1.2%in 3QFY2015-16 is <br />