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28 <br />Orange County, NC <br />Financial Plan and Rate Study for Solid Waste Enterprise Fund <br />Exhibit 9. Revenue Tier Streams and Associated Accounts <br />Tier <br />Definition <br />Example Revenue Accounts <br />Primary' <br />Greater than $1 Million per <br />County Solid Waste Program Fee, County General <br />year <br />Fund Contribution, Appropriated Fund Balance <br />Secondary <br />Greater than $100K per <br />Contribution from Equipment Reserves, Landfill <br />year but less than $1 <br />Fees, Recycling Tip Fees, Sanitation Waste <br />Million <br />Collections, Tire Tax Reimbursement, Sale of <br />Recyclable Material, C &D License /Permit <br />Ancillary <br />Less than $100K per year <br />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 />