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4 <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;proceeds are allocated with local government units within <br /> the County. Food purchases are taxable. Thirty percent of this tax is for school capital outlay or debt retirement. <br /> • Article 42 (half-cent) -authorized in initially in 1986, the allocation changed from per capita to a point of delivery <br /> basis;proceeds are allocated with local governments within the County. Food purchases are taxable. Sixty <br /> percent of this tax is for school capital outlay or debt retirement. <br /> • Article 43 (half-cent) -authorized in initially in 1997 for public transportation, and is currently allocated on a per <br /> capita basis. Food purchases are exempt pursuant to G.S.105-164.13B. This tax is restricted to public transit and <br /> is accounted for under inter-governmental revenue in the County General Fund. <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 delivery. Food purchases are exempt pursuant to G.S.105-164.13B. <br /> Charges for Services <br /> 1Q FY2016-17 Charges for Services total$1.9 million or 16.4% of budgeted revenues, as compared with 1Q FY2015-16 <br /> total of$2.3 million or 21.9% of budgeted revenues with actual collections in FY2016-17 lower than FY2015-16 due to <br /> lower collections in Sheriff and EMS fees based on volume activity. The remainder of Charges for Services is comprised <br /> of various departmental fees for services including Planning and Inspections, Environment,Agriculture,Parks and <br /> Recreation,Aging,Animal Services, Health, Cooperative Extension, Library, and Register of Deeds. <br /> Intergovernmental Revenues <br /> 1Q FY2016-17 Intergovernmental revenues total$2.2 million or 13.2% of budgeted revenues, as compared to 1Q <br /> FY2015-16 total of revenues of$3.3 million or 22.2% of budgeted revenues. As noted in the revenue summary, this <br /> variance is attributed to the timing of grant funds and is not a performance variance. This source of income includes <br /> revenue received from the Federal, State, and other local governments. The Department of Social Services receives 64% <br /> of the total budgeted revenues within this category. <br /> General Fund Expenditures <br /> 1Q FY2016-17 General Fund expenditures total$50.9 million or 23.4% of budgeted expenditures, as compared with 1Q <br /> FY2015-16 total expenditures of$51.9 million or 24.9% of budgeted expenditures,with actual expenditures in FY2016- <br /> 17 less than FY2015-16 expenditures by$1.0 million. The decrease of 1.5%is attributed to the timing of Debt Service <br /> payments,which is $257,143 less in FY2016-17 than in FY2015-16 through the first quarter, the timing of payments to <br /> Outside Agencies and the OPC Area Program,which is $578,719 less in FY2016-17 than in FY2015-16 through the first <br /> quarter, less expenditures in Emergency Services of$398,437 due to less spending in recurring capital and several <br /> operational accounts, and less expenditures in the Sheriff's Office of$296,139 due to less spending in recurring capital, <br /> and the timing of contract services payments. <br /> 3 <br />