Orange County NC Website
Browse       Search
<br /> <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 /> <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 /> <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 /> <br />Charges for Services <br />2Q FY2017-18 Charges for Services total $5.8 million or 50.9% of budgeted revenues, as compared with 2Q FY2016-17 <br />total of $4.4 million or 37.2% of budgeted revenues with actual collections in FY2017-18 above FY2016-17 collections in <br />the second quarter by $1.4 million. The Charges for Service category is comprised of various departmental fees for <br />services including Planning and Inspections, Environment, Agriculture, Parks and Recreation, Aging, Sheriff’s Office, <br />Emergency Services, and Register of Deeds. The higher collections are attributed to an increase in Emergency Service <br />receipts by $530,000, as the Tax Office processes continued backlog billings as part of transitioning from a third party <br />vendor, and an increase in Jail Fee collections due to an increase in the per diem rate for housing Federal detainees than in <br />FY2016-17. <br />Intergovernmental Revenues <br />2Q FY2017-18 Intergovernmental revenues total $5.4 million or 32.4% of budgeted revenues, as compared to 2Q <br />FY2016-17 total of revenues of $6.9 million or 37.1% of budgeted revenues. This source of income includes revenue <br />received from the Federal, State, and other local governments. Examples of revenue from local governments include <br />contracts with the Towns of Chapel Hill, Carrboro, and Hillsborough for animal control services, and tax collection <br />services. The second quarter variance is not a performance variance. This variance reflects a timing variance of Federal <br />and State funds received related to the Department of Social Services. <br />General Fund Expenditures <br />2Q FY2017-18 General Fund expenditures total $104.1 million or 46.9% of budgeted expenditures, as compared with 2Q <br />FY2016-17 total expenditures of $98.8 million or 44.9% of budgeted expenditures, with actual expenditures in FY2017- <br />18 more than FY2016-17 expenditures by $5.3 million. The overall General fund dollar increase in 2QFY2017-18 is <br />attributed to increased expenditures of approximately $2.5 million in the Education expenditures for both the Orange <br />County Schools and the Chapel Hill-Carrboro City Schools, an increase of $1.6 million in School and County Debt <br />3