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14 <br /> Expenditure information is compiled on a per student basis for County Government <br /> Current Expense, School District and State appropriations. County Government Current <br /> Expense funds are used for general operation purposes including Instruction and Support <br /> Services. Federal revenues -and expenditures and other local revenues such as Fund <br /> Balance have not been included since they are not directly growth related. Per student <br /> figures are derived by dividing the total appropriation for educational purposes from a <br /> particular source by the estimated number of students to be enrolled in the applicable <br /> school system for the year in which the project is considered for approval. Student <br /> enrollments are obtained from the approved school system budgets. <br /> County Government: Expenditures in this category are based on appropriations to the <br /> school systems by Orange County for Current Expense. The minimum level of per student <br /> appropriation is determined by the State Board of Education. <br /> School District: Expenditures in this category are unique to the Chapel Hill-Carrboro <br /> school system and are based on the level of expenditures possible through assessment of <br /> a supplementary school tax. <br /> State: Expenditures in this category are based on appropriations from the State Board <br /> of Education. <br /> School District Per Employee Expenditure: Expenditures per employee based on County, <br /> School District and State appropriations, and the total number of school district <br /> employees. <br /> Employees Per 1000 Population: The number of employees in a particular service category <br /> per 1000 population. <br /> County Per Employee Expenditure: The average operating and capital expenses per <br /> employee in a particular service category. Total expenses in each category includes <br /> personnel, operating and capital costs. <br /> Other Data: <br /> County Government Tax Rate: The County tax rate per $100 of assessed valuation. Since <br /> the per capita method focuses only on operating expenditures, the tax rate is reduced <br /> by an amount equal to the debt service payments for capital projects. <br /> School District Tax Rate: The supplementary tax assessed on behalf of the Chapel Hill- <br /> Carrboro school system. <br /> Assessment Ratio: The ratio of market (sales) value to assessed value based on <br /> information supplied by the Tax Office. The assessment ratio is used to convert market <br /> value to assessed value for the purpose of computing the tax base. <br /> Other Model Constants <br /> Elderly Exemption: For projects developed partially or exclusively for elderly (65 and <br /> older) or disabled individuals whose annual income does not exceed $12,000, an $11,000 <br /> tax exemption is used in projecting the tax base. <br /> School District Data: <br /> Employees Per Student: The number of employees per student in a specific school <br /> district. <br />