Orange County NC Website
Browse       Search
1 <br /> ORANGE COUNTY <br /> NORTH CAROLINA <br /> FINANCE and ADMINISTRATIVE SERVICES <br /> Gary Donaldson,CTP, Chief Financial Officer I gdonaldson@orangecountync.gov 1 200 S.Cameron Street, Hillsborough, NC 27278 1 91 9.245.2151 <br /> MEMORANDUM <br /> To: Board of County Commissioners <br /> From: Gary Donaldson, Chief Financial Officer <br /> Date: December 11, 2018 <br /> Re: Information Item-County Revenue Manual <br /> The County Revenue Manual which can be accessed at http://www.oran eg countync.gov/733/Guidelines-Policies was <br /> produced to provide a reference for the major sources of County revenues. The manual format was organized to provide <br /> revenue description, legal authorization,method of collection, authorized use,rate and collection frequency, exemptions, <br /> restrictions, five-year revenue history, and discussion section. <br /> The discussion narrative which follows each revenue page provides more detailed background and context of the revenue <br /> type. The information in the discussion section expounds on revenue capacity and permissible uses. This provides the <br /> reader with a broader perspective on enabling legislations and how each revenue source is used to meet service delivery <br /> requirements. <br /> The manual is organized by Taxes,Licenses and Permits,Intergovernmental Revenues, Charges for Services and <br /> Investment Earnings. The five-year historical trends offer analysis and inference drawn from both legislative and <br /> economic and financial market conditions.We will make updates to the manual following the completion of our annual <br /> financial audit. <br /> A special thanks to our Budget Division, County Departments, and UNC School of Government for their contributions to <br /> this document. <br /> cc: Bonnie Hammersley, County Manager <br /> 1 <br />