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3 <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 FY2017-18 Charges for Services total $2.5 million or 21.7%of budgeted revenues, as compared with 1Q FY2016-17 <br /> total of$2.1 million or 18.2%of budgeted revenues with actual collections in FY2017-18 higher than FY2016-17 due to <br /> higher collections in EMS fees which is based on successful collection efforts in reducing the backlog of billings. The <br /> remainder of Charges for Services is comprised of various departmental fees for services including Planning and <br /> Inspections, Environment,Agriculture, Parks and Recreation,Aging,Animal Services,Health, Cooperative Extension, <br /> Library, and Register of Deeds. <br /> Intergovernmental Revenues <br /> 1Q FY2017-18 Intergovernmental revenues total $1.4 million or 8.0%of budgeted revenues, as compared to 1Q FY2016- <br /> 17 total of revenues of$2.4 million or 13.8%of budgeted revenues. As noted in the revenue summary,this variance is <br /> mostly attributed to a reduction in Child Day Care revenues due to the State paying Child Day Care benefits directly to <br /> providers. This category of income includes revenue received from the Federal, State, and other local governments. The <br /> Department of Social Services receives approximately 60%of the total budgeted revenues within this category. <br /> General Fund Expenditures <br /> 1Q FY2017-18 General Fund expenditures total $53.9 million or 24.5%of budgeted expenditures, as compared with 1Q <br /> FY2016-17 total expenditures of$52.1 million or 23.9%of budgeted expenditures,with actual expenditures in FY2017- <br /> 18 more than FY2016-17 expenditures by$1.8 million. The increase of 0.6%is mostly attributed to increased Debt <br /> Service payments in the first quarter,the timing of payments to OPC Area Program, and an increase of approximately <br /> $1.4 million to both school systems as it relates to Current Expense and One-Time Discretionary funding. <br /> 3 <br />