Orange County NC Website
Browse       Search
25 <br /> Orange County, NC <br /> Financial Plan & Rate Study for Solid Waste Enterprise Fund SCS ENGINEERS <br /> Exhibit 9. Revenue Tier Streams and Associated Accounts <br /> Tier Definition Example Revenue Accounts <br /> Primary' Greater than $1 Million per County Solid Waste Program Fee, County General <br /> year Fund Contribution, Appropriated Fund Balance <br /> Secondary Greater than $100K per Contribution from Equipment Reserves, Landfill <br /> year but less than $1 Fees, Recycling Tip Fees, Sanitation Waste <br /> Million Collections, Tire Tax Reimbursement, Sale of <br /> Recyclable Material, C&D License/Permit <br /> Ancillary Less than $100K per year Sale of Fixed Assets, White Goods Reimbursement, <br /> Clean Metal and White Goods Recycling, Mulch <br /> Sales, Grants, LFG Recovery, Disposal Tax <br /> Reimbursement, Compost Sales, Mattress Disposal <br /> Fees, etc. <br /> Note: 1. The Appropriated Fund Balance has historically been an Ancillary or Secondary Tier line item account; <br /> however,the FY 2016-17 Preliminary Budget relies on this line item account as a Primary Tier. <br /> The Fund includes potential expenses from approximately 47 distinct general sources (line items <br /> under the Budget Accounts) and five capital sources from five accounts,which can be associated <br /> with one or more of the Divisions within the Department. The four largest contributors to <br /> expenses are Permanent Salaries (22%), Miscellaneous Contract Services (13.8%), Contribution <br /> to Equipment Reserves (11.1%), and Vehicles (6.6%). <br /> Historically, the County General Fund has contributed to the Enterprise Fund budget, accounting <br /> for roughly 65 percent of the Sanitation Division budget following its transfer from the Public <br /> Works Department to the Solid Waste Management Department in FY 2007-08. The reduction of <br /> Enterprise Fund revenue over the past three years or so is attributed to the closure of the MSW <br /> Landfill and the decline of recyclable material prices in the commodities market. <br /> 2. 1 .2 Billing <br /> The Solid Waste Program Fee is a single, county-wide fee assessed on each improved property <br /> within the County, including the municipalities and the portion of the Town of Chapel Hill <br /> located within Durham County. The current fee is $107.00 per parcel annually, but is adjusted <br /> annually as part of the Department's budgeting process based on estimated system expenditures, <br /> minus all revenue, and divided by the number of taxable parcels. A collaborative discussion by <br /> the Board of County Commissioners (BOCC) follows this exercise, at which time budgets are <br /> finalized. The Tax Administration Department manages billing and collection of tax payments <br /> for the County, including billing and collection of the Programs Fee. This service incurs charges <br /> by the General Fund to the Solid Waste Enterprise Fund. <br /> The C&D Landfill accepts certain types of waste from commercial and residential customers for <br /> various fees depending on the material. A schedule of fees for various materials as well as other <br /> Program fees can be found in Exhibit 10. These charges are incurred by the customer upon <br /> disposal. <br /> 15 <br />