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3 <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 />• 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 />3Q FY2017-18 Charges for Services total $8.6 million or 74.8% of budgeted revenues, as compared with 3Q FY2016-17 <br />total of $7.6 million or 63.6% of budgeted revenues, with actual collections in FY2017-18 higher than FY2016-17. This <br />revenue increase is due in part to higher collections in EMS fees, which is based on successful collection efforts in <br />reducing the backlog of billings. Additional collections at the Register of Deeds and Health Department are also <br />responsible for the increase in revenue. The remainder of Charges for Services is comprised of various departmental fees <br />for services including those for the Departments of Planning and Inspections; Environment, Agriculture, Parks & <br />Recreation; Aging; Animal Services; Health; Cooperative Extension; and Library Services. <br />Intergovernmental Revenues <br />3Q FY2017-18 Intergovernmental revenues total $8.8 million or 51.3% of budgeted revenues, as compared to 3Q <br />FY2016-17 total of revenues of $13.4 million or 61.7% of budgeted revenues. As noted in the revenue summary, this <br />variance is mostly attributed to a reduction in Child Day Care revenues due to the State paying Child Day Care benefits <br />directly to providers. Additionally, Department of Environment, Agriculture, Parks and Recreation and Social Services <br />are experiencing a later timing of receipts. This category of income includes revenue received from the Federal, State, and <br />other local governments. The Department of Social Services receives approximately 60% of the total budgeted revenues <br />within this category. <br />General Fund Expenditures <br />3Q FY2017-18 General Fund expenditures total $160.7 million or 72.3% of budgeted expenditures, as compared with 3Q <br />FY2016-17 total expenditures of $157.2 million or 70.4% of budgeted expenditures, with actual expenditures in FY2017- <br />18 more than FY2016-17 expenditures by $3.5 million. The 1.9% spending rate increase is attributed to One-Time <br />Discretionary funds for both School Districts. <br /> <br /> <br /> <br /> <br />3