Agenda - 12-09-2003-9a - Laserfiche WebLink

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amend its allocated budget resolution, it may do so but must do so consistent with N.C.G.S. § 115C -433 (Attachment Y). The school efficiency study would provide the basis for discussion and agreement among the Boards of Education and the Board of County Commissioners concerning fiscal efficiencies that can be realized through collaboration or otherwise.. It could also assure the public and the Board of Commissioners that the County current expense appropriation is being spent effectively and that there is no need for the Board of Commissioners to change its practice of making non - designated appropriations of current expense money to the school systems. N.C.G.S. § 115C- 429(c) contemplates such an efficiency study. It provides: "[t]he board of county commissioners shall have full authority to call for, and the board of education shall have the duty to make available to the board of county commissioners, upon request, all books, records, audit reports, and other information bearing on the financial operation of the local administrative unit." At the Board's request, staff has prepared background information (Attachment 6) regarding the experience of other North Carolina jurisdictions that have undertaken similar studies and external consulting firms that might be available to perform this work under contract with the County and /or school systems. Countywide District Tax As requested by the Board, the Attorney has prepared background materials regarding the statutory workings of supplemental school taxes (Attachment 7). The September 15 report and its appendices included analysis related to the financial implications of a hypothetical countywide district tax.. The Board may wish to consider the aspects of Commissioner Gordon's proposal that addressed conducting a referendum on a countywide district tax, or some other related idea. Next Steps Commissioner Carey's proposal included a provision that making a "yes or no" decision on merger should occur at the February 12, 2004 work session of the BOCC. The Board may wish to make such a determination, establish some other timetable, or in the alternative list additional steps of evaluation that might be pursued first, such as the aforementioned education excellence evaluation group, school efficiency study, or some larger work group of stakeholders. FINANCIAL IMPACT: Potential financial impacts of a hypothetical school merger or from alternatives such as supplemental school taxes were presented in detail in the staffs September 15, 2003 analysis and report on this topic. If the Board were to determine to proceed with facilitated discussion of collaboration between the school systems or with some type of school efficiency study conducted by an external entity, there would be costs (yet to be determined) that would need to be borne by the County, the school systems, or all three entities. RECOMMENDATION(S): The Manager recommends that the Board discuss the issues surrounding potential merger, funding equity, or other alternatives that have been discussed, and provide appropriate direction to staff.