TAL of  CtTy NC 1973  TOWN OF  TOWN OF CALABASH NORTH CAROLINA BUDGET ORDINANCE FISCAL YEAR 2024-2025  ADOPTED JUNE 11, 2024    TOWN OF CALABASH BUDGET ORDINANCE Fiscal Year 2024-2025  BEITO ORDAINED by the Board ofCommissioners oft the Town of Calabash, North Carolina: Section 1: The following amounts are now, hereby appropriated in the General Fund for the operation of the town government and its activities for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart ofa accounts heretofore established  for the town.  Governing Body Administration Elections Public Safety Planning & Zoning Local Economic Development Comm Public Buildings Community Park Inspection Department Community Services Town Services Dept. StreetigntsUllities Sanitation Non-Departmental Contingency  $31,580 571,320 3,500 23,700 13,350 2,500 24,500 9,060 466,596 22,100 682,087 88,000 25,000 15,062 45,090 $2,023,445  Section 2: We have estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2023, and ending June 30, 2024.  Current year' s property taxes Prior years taxes Penalties/Interest - property taxes Motor Vehicles Telecommunications Video Tax Franchise Tax Privilege License NCDOT Mowing Contract Interest Business Invest Act Solid Waste Disposal Beer and Wine Local Option Sales Tax ABC Board Building Permit Fees  $307,280 6,450 1,500 20,000 7,500 4,850 119,000 800 3,915 25,000 1,700 9,700 950,000 80,000 451,750  2    Zoning Administration Misc. Income Parks and Recreation Revenue Fund Balance Appropriated  15,000 18,000 1,000 0 $2,023,445  Section 3: The following amounts are now, hereby appropriated in the Powell Bill Fund for construction/repair of streets and sidewalks for the fiscal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the chart of accounts heretofore approved for the  Town:  Salaries Professional Services FICA/Medicare Retirement Expense Maintenance/Repair Equipment Street Supplies Street Repairs Contracted Services  $ 0 0 0 0 0 1,000 5,000 63,000 ( 69,000  Section 4: We have estimated that the following revenues will be available in the Powell Bill Fund for streets and sidewalks for the fiscal year beginning July 1, 2023, and ending  June 30, 2024.  Interest/Powell Powell Bill Powell Bill Fund Balance  $ 0 69,000 0 $ ( 69,000  Section 5: We have estimated that the following revenues will be available in the Capital Grant Project Fund (Calabash Community Park; Fund 61) for the fiscal year beginning  July 1, 2023, and ending June 30, 2024. Transfer from General Fund  $  0.00  Section 6: We have estimated that the following revenues will be available in the Capital Project Fund (sewer expansion; Fund 65) for the fiscal year beginning July 1, 2023, and  ending June 30, 2024.  Transfer from General Fund  $  0.00  Section 7: We have estimated that the following revenues will be available in the Capital Project Fund (Economic Development; Fund 74) for the fiscal year beginning July 1,  2023, and ending June 30,2024.  3    Transfer from General Fund  $ 0.00  Section 8: Wel have estimated that the following revenues willl be available in Capital Project Fund (CAMA Land Use Plan; Fund 72) for the fiscal year beginning July 1, 2023, and  ending June 30, 2024.  Transfer from General Fund  $  0.00  Section 9: We have estimated that the following revenues will be available in Capital Project Fund Streets/sidewalks; Fund 73) for the fiscal year beginning July 1,2023, and ending  June 30, 2024.  Transfer from General Fund  $ 7,531  Section 10: We have estimated that the following revenues will be available in Capital Project Fund (Dredging; Fund 75) for the fiscal year beginning July 1,2 2023, and ending June 30,  2024.  Transfer from General Fund  $ 7,531  Section 11: We have estimated that the following revenues will be available in Capital Project Fund Envionmenalsiomwatt Fund 81) for the fiscal year beginning July 1, 2023,  and ending June 30, 2024.  Transfer from General Fund  $ 0.00  Section 12: We have estimated that the following revenues will be available in Capital Project Fund (Waterfront Park; Fund 62) for the fiscal year beginning July 1, 2023, and ending  June 30, 2024.  Transfer from General Fund  $ 0.00  Section 13: We have estimated that the following revenues will be available in Capital Project Fund (Town Services Building; Fund 64) for the fiscal year beginning July 1,  2024, and ending June 30, 2025. Transfer from General Fund  $ 0.00  Section 14: The town now, hereby levies a tax at the rate of $0.0580 per one hundred dollars ($100) valuation of property as listed for taxes as of. January 1, 2024, for the purpose of raising the revenue listed as "current year's property taxes" in the General Fund in Section 2 of  this ordinance.  This rate is based on a total valuation of property (revalued) for the purpose of taxation of $598,704,420 (after deduction of exemptions and deferments) as provided by the Brunswick  4    County Tax Department (as of February 2024). The Town will utilize a tax rate of $0.0580 for fiscal year 2024/2025. The total tax collections projected for fiscal year 2024/2025 is $307,280. Section 15: The Budget Officer/Finance Officer is hereby, authorized to transfer  appropriations as contained herein under the following conditions:  a. b. C.  He/she may transfer amounts between line-item expenditures within a department without al budget amendment. These changes should not result in increases in He/she may transfer amounts between departments, including contingency appropriations, within the same fund. He/she must present a budget amendment on such transfers at the next regular meeting oft the Governing Board. He/she may not transfer any amounts between funds except as approved by the Governing Board in the Budget Ordinance as amended.  recurring obligations such as salaries.  Section 16: Copies oft this Budget Ordinance shall be furnished to the Clerk of the Governing Body, the Budget Officer, and Finance Officer and kept on file by them for  their direction in the disbursement of funds.  The Calabash Budget Ordinance for the Fiscal Year beginning July 1,2 2024, and ending June 30, 2025, is here by adopted by the Calabash Board of Commissioners this the 11hday ofJune,  2024.  Dyablag  SIN OF AL CORPORATE SEAL ICK COUNT  Attest  ur Abk Sue Stuhr, Town Clerk  5    GENERAL FUND FUND 10  REVENUES Taxes -Ad' Valorem 10-301-16 10-301-17 10-301-18 10-301-19 10-301-20 10-301-21 10-301-22 10-301-23 10-301-24 10-317-00 Licenses and Permits 10-325-00 10-355-00 intergovermental Revenue 10-337-00 10-338-00 10-339-00 10-341-00 10-345-00 Agency -Other Contributions 10-347-00 10-319-00 Other Revenues 10-329-08 10-334-00 10-335-00 10-355-01 10-355-02 10-357-01 10-357-02 10-357-03 10-357-04 10-357-05 10-357-06 10-357-07  Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes  0 25 75 100 100 150 2,000 4,000 $307,280 1,500 $315,230 800 355,000 119,000 7,500 4,850 9,700 950,000 $1,091,050 80,000 20,000 $100,000 25,000 3,915 18,000 1,500 3,000 32,500 27,000 27,000 750 5,000 0 15,000  Tax Penalties & Interest Privilege License Building Permits Utility Franchise Sales' Telecommunications Video Tax Beer & Wine Local Option Sales Tax ABC Board (Local) Motor Vehicle Tax Interest-Bus Invest Act DOT Mowing Contract Miscellaneous Income Miscellaneous Permits Fire Inspections Mechanical & Gas Electrical Inspections Plumbing & Sewer Re-inspections Certificate ofOccupancy Penalties/Violations Zoning Administration  $355,800  6    10-359-00 10-365-00 10-365-01 10-365-02 10-399-00  Solid Waste Recreation Revenue Park Reservation Fees Community Service Revenue Fund Balance  1,700 250 250 500 0 $161,365 $2,023,445  EXPENDITURES Governing Body 10-410-01 10-410-05 10-410-10 10-410-14 10-410-32 10-410-57 10-410-58 10-410-93 10-410-94 Administration 10-420-02 10-420-03 10-420-04 10-420-05 10-420-06 10-420-07 10-420-08 10-420-09 10-420-10 10-420-11 10-420-12 10-420-14 10-420-16 10-420-17 10-420-26 10-420-31 10-420-32 10-420-33 10-420-35 10-420-44 10-420-45 10-420-53 10-420-54  Board Fees FICA/Medicare Training Travel Office Supplies Miscellaneous Service & Hospitality Donations Public School Ed. Grant  $20,000 1,530 1,000 1,000 750 800 1,000 4,500 1,000 $31,580 242,136 2,500 80,000 19,730 48,160 35,076 500 13,275 2,500 5,000 4,200 2,500 4,000 1,243 4,000 1,000 3,500 2,500 10,000 2,000 3,500 5,000 36,000  Salaries Overtime Professional Service FICA/Medicare Group Insurance Retirement Expense Town Adm-Misc Exp Act Other/Fringe Benefits Employee Training Telephone/Postage Printing Travel Maint/Repair Equipment Maint/Repair Auto Legal Advertising Gas, Oil, Tires Office Supplies Dept. Material/Supplies Service Charges American Legal-Minute Cat. Contracted Services-MV fee Dues & Subscriptions Insurance/Bond/w.c  7    10-420-57 10-420-74 10-420-75 10-420-76 Elections 10-430-04 Public Safety 10-450-11 10-450-33 10-450-57 10-450-74 10-450-91 10-450-92 10-450-93 10-450-94  Miscellaneous Capital Outlay Christmas Party Website Maintenance  1,500 35,000 4,000 2,500 $571,320  Brunswick County  3,500  $3,500  Safety Internet/Phone Emergency Supplies Misc/Fire Fees Capital Outlay/Equip Calabash Fire Dept. Bldg. Donation Calabash EMS Donation Calabash EMS ABC % Calabash FD. ABC %  2,500 3,000 2,200 16,000 0 0 0 0 $23,700  Planning and Zoning 10-490-01 10-490-04 10-490-05 10-490-14 10-490-33 10-490-45  Board Fees Professional Services Fica/Medicare Travel Dept Materials/Supplies Contracted Services  5,000 8,000 250 0 100 0 $13,350 1,000 1,500 $2,500  Local Economic Development  10-495-57 10-495-33 Public Buildings 10-500-13 10-500-15 10-500-33 10-500-45 10-500-72 Community Park 10-520-13 10-520-15  Miscellaneous Banners  Utilities  10,500 2,500 2,500 1,000 8,000 $24,500  M&R/Buildings & Grounds Dept Supplies/Materials Contracted Services Capital Outlay/Buildings  Utilities Maint/Repair  2,360 1,500  8    10-520-33 10-520-34 10-520-47 10-520-57 10-520-74  Materials Equip/Supply Event/Equipment Miscellaneous Capital Outlay Park  1,000 1,000 1,700 500 1,000 $9,060  Inspection Department 10-540-02 10-540-03 10-540-05 10-540-06 10-540-07 10-540-10 10-540-11 10-540-14 10-540-16 10-540-17 10-540-31 10-540-32 10-540-33 10-540-45 10-540-53 10-540-57 10-540-74  Salaries Overtime FICA/Medicare Group Insurance Retirement Expense Employee Training Telephone/Postage Travel Maint/Repair Equipment MainemanceRepair-Autos Auto Supplies -Gas Oil Tires Office Supplies Dept Materials/Supplies Contracted Services Dues & Subscriptions Miscellaneous Capital Outlay/Equipment  297,845 3,000 23,016 71,570 40,915 2,000 2,000 2,000 250 1,500 1,800 1,700 2,000 10,000 500 5,000 1,500 $466,596  Community Services 10-550-33 10-550-46 10-550-47 10-550-50 10-550-57 10-550-58 10-550-59 10-550-60 10-550-61 10-550-62 10-550-63 10-550-64 10-550-65 10-550-66 10-550-67 10-550-68  Matenals/Supples Events Movie/Concerts Firework Donation Miscellaneous Warrior Ride Big Sweep Halloween Christmas Tree Lighting New Years Eve Memorial Day Jessie Mae School Town Hall Day Easter Taste ofCalabash Calabash 50  500 1,000 8,000 0 500 250 250 200 3,500 2,000 0 250 2,000 650 3,000 0 $22,100  9    Town Services Department 10-560-02 10-560-03 10-560-05 10-560-06 10-560-07 10-560-10 10-560-11 10-560-14 10-560-16 10-560-17 10-560-31 10-560-32 10-560-33 10-560-34 10-560-45 10-560-74 10-560-90 Street Lights 10-565-13 10-565-33 10-565-45 10-565-48 Sanitation 10-580-45 Non Departmental 10-660-81 10-660-94 10-660-92 10-660-98 10-660-62 10-660-64 10-660-82 10-660-72 Contingency 10-999-00  Salaries Overtime FICA/Medicare Group Insurance Retirement Expense Employee Training Phone/Postage Travel Equipment Maintenance Maint/Repair T-A Autos Gas/Oil/Tires Office Supplies Street Supplies Dept Materials/Supples Contracted Services Capital Outlay/Equipment Debt Service  292,050 1,200 22,434 96,768 39,885 500 3,000 250 10,000 8,500 25,000 1,500 0 16,000 50,000 115,000 0 $682,087 1,500 80,000 2,500 4,000 $88,000 25,000 $25,000 0 7,531 7,531 0 0 0 0 0 $15,062  Utilities/Billboard Utilities/Street Lights Install New Street Lights Christmas Lights Contracted Services Trans to Env Protection Trans to Street/Sidewalks: Trans to Dredging Trans to SAV Project Fund Trans to Waterfront Park Trans to Town Services BLDG Trans to Eco Development Trans to CAMALUP  Contingency  45,090 $45,090 $2,023,445  10    POWELL BILL FUND 11  REVENUES 11-329-02 11-343-00 11-399-02  Interest Powell Bill Fund Balance/Powell Bill  $ 0 69,000 0  $69,000  EXPENDITURES 11-570-02 11-570-04 11-570-05 11-570-07 11-570-16 11-570-33 11-570-42 11-570-45  Salaries Professional Service FICA/Medicare Retirement Expense Maint/Repair Equipment Street Supplies Street Repairs Contracted Services  $ 0 0 0 0 0 1,000 5,000 63,000  $69,000  11    CAPITAL PROJECT FUND CALABASH COMMUNITY PARK  FUND 61  Revenues: 61-500-00  Transfer from General fund  $0  12    CAPITAL PROJECT MAINTENANCE BUILDING FUND 64  REVENUE 64-500-00  Transfer from General Fund  0  13    CAPITAL PROJECT SEWER EXPANSION FUND 65  REVENUE 65-820-00  Transfer from General Fund  $0  14    CAPITALIMPROVEMENTS STORMWATER FUND71  REVENUE  71-397-10 Transfer from General Fund  $ 0.00  15    CAPITAL RESERVE FUND  SEWER (all sewer funds transferred to Fund 65)  FUND 72  REVENUE 72-397-10  Transfer from General Fund  $0.00  16    CAPITAL PROJECT FUND STREETS/SIDEWALKS FUND73  Revenues: 73-397-10  Transfer from GF 10  $7,531  17    CAPITAL PROJECT FUND DREDGING FUND 77  REVENUE 77-660-90  Transfer from GF 10  $7,531  18    CAPITAL RESERVE FUND LAND ACQUISITION FUND 76  REVENUE 76-660-95  Transfer from General Fund 10  $0  19    PROJECT FUND SALTAIRE VILLAGE FUND79  REVENUE 79-397-10  Transfer from GF 10  20    PROJECT FUND FUND8 81  ENVIROMMENTAL PROTECTIONISTORMWATER  REVENUE 81-397-10  Transfer from GF 10  $0  21    CAPITAL PROJECT FUND CALABASH WATERFRONT PARK  FUND 62  REVENUE 62-397-10 EXPENDITURE 62-571-45  Transfer from GF 10 Contracted Services  $0 $0  CAPITAL PROJECT FUND ECONOMIC DEVELOPMENT FUND  FUND" 74 Transfer from GF 10 Miscellaneous  REVENUE 74-397-10 EXPENDITURE  $0 $0  CAPITAL PROJECT FUND CAMA LAND USE PLAN FUND 72 Transfer from GF 10  REVENUE 72-397-10  $0  22    BUDGET EXPLANATION GENERAL FUND (FUND 10) REVENUES: thru 10-301-23 taxes.  2024/2025  10-301-16 Back Taxes $6,450 - Line items 301-14 through 301-21 are budgeted taxes  owed for each budget year from 2016 through 2022 based upon uncollected  10-301-24 2024Taxes $307,280 - The 2024-2025 budget estimates that the Town will  collect $307,280 in property taxes. This estimate is based on last year's total collection, the proposed tax rate, the amount billed based upon the Brunswick County Tax Scroll after revaluation (minus exemptions and deferments), and a collection rate of97%. The proposed tax rate is .0580 per $100 of valuation. The estimated taxable property valuation listed in the Town of Calabash is  $598,704,420.  10-317-00 Tax Interest and Penalties $1,500 - This item is based on what is added onto the  late payments of previous year's taxes. The amount is based on what has been collected in prior years and how much tax is owed from prior years. collection ofmotor vehicle taxes and County tax estimates. those establishments selling alcoholic beverages only.  10-319-00 Motor Vehicle Taxes $20,000 - The amount shown is based on previous years 10-325-00 Privilege License Fees $800 - Fees regulated by the Town and implemented on 10-329-08 Interest/Business Account $25,000 - Interest on money market account. We will 10-334-00 NCDOT Mowing Contract $3,915 - Amount projected for reimbursement to 10-335-00 Miscellaneous Income $18,000 - This account is basically for revenues that do 10-337-00 Utility Franchise $119,000 - This revenue is distributed by the State quarterly 10-338-00 Sales Telecommunications $7,500 - This revenue is distributed quarterly by the 10-339-00 Video Tax $4,850 - This revenue is distributed quarterly by the State, and the  have to keep an eye on this line item as interest rates move frequently. mow NCDOT right of ways within municipal boundaries.  not have specific line items to be routed to.  and is based upon receipts of electrical service within municipalities. State, and the League is projecting a decline from last year's receipts.  League is projecting a slight decrease from last year's numbers. The amount  shown is estimated based upon last year's distribution.    10-341-00 Beer and Wine Tax $9,700 - This revenue is distributed by the State and is  based on a per capita formula. This figure is based upon previous years'  distributions.  10-345-00 Local Option Sales Tax $950,000 - This is the Town's single largest revenue  source. This revenue is distributed by the State monthly and is based on sales and population. This revenue continues to show consistent growth between 4% and  6% each year.  10-347-00 ABC Distribution $80,000 - This is a regular quarterly distribution based upon  sales oft the Town's ABC Store. There is also a final profit distribution made based upon total receipts when the store is audited. This amount is based upon  previous distributions.  10-348-00 Grant/State; CAMA $0 - There are no revenues allocated for this fund. 10-355-00 Building Permits $355,000-This line item is revenues derived from the sale of  building permits. With the final phase of Kingfish Bay Development, and new starts in Thistle, Calabash 15, Heartsease, and Beach Walk, and Hunters Trace  will add considerably to this line item.  10-355-01 Miscellaneous Permits $1,500 - This line item includes revenues from sign 10-355-02 Fire Inspections $3,000 - This line item includes revenues from fire inspection 10-357-01 Mechanical and Gas Permits $32,500 - Fees from permits regarding HVAC, 10-357-02 Electrical Inspection Fees $27,000 - Fees from permits regarding electrical 10-357-03 Plumbing and Sewer Inspection Fees $27,000 - Fees from permits regarding  permits, and a few other rarely applied building inspection fees.  fees and is growing through more regular inspections from our fire inspector.  mechanical systems, and gas systems.  installations.  water line installations, sewer line installations, and plumbing systems.  10-357-04 Reinspection Fees $750 - Fees for re-inspections.  10-357-05 Certificate of Occupancy Fees $5,000 - Fees collected for issuance of 10-357-06 Penalties/Violations $0.00 - Fines levied for violations of permits. 10-357-07 Zoning Administration $15,000 - This line item includes zoning permits and  Certificates of Occupancy.  map review fees.    10-359-00 Solid Waste Disposal $1,700 - Funds from Department of Revenue for solid 10-365-00 Recreation Revenues $250 - Line item for sales at events, donations, and any 10-365-01 Park Reservation Fees $250- Line item for reservations for private events at the 10-365-02 Community Service Fees $500-New line item for funds collected at Community 10-399-00 Fund Balance Appropriated $0 - This line item is utilized to balance the budget  waste disposal.  other revenues from recreational activities.  park.  Service Events.  with funds from the Town's general fund reserve account ifin the event, the town  cannot or does not want to raise revenues or taxes.  Total General Fund Revenues $2,023,445  EXPENDITURES:  Governing Body: Total Department Budget $31,580  10-410-01 Board Fees $20,000 - Salaries for Mayor and Commissioners. No change in  monthly salaries, but an additional amount for extra meetings during the year  above and beyond the normal salary amount.  10-410-05 FICA/Medicare $1,530 - Mandated amount of with-holding based upon amounts 10-410-10 Training $1,000 - Training funds available for the Mayor and Commissioners. 10-410-14 TravelS1,000 - Travel reimbursement funds available for the Mayor and 10-410-32 Office Supplies $750 - Line item to cover the cost of printer supplies for elected 10-410-57 Miscellaneous $800 - Line item for miscellaneous items not included elsewhere. 10-410-58 Service and Hospitality $1,000 - This account is also referred as the Mayor's  in1 10-410-01.  Commissioners. officials.  fund. This money can be used to take special guests tol lunch, to purchase lunch occasionally for staff, and any other hospitality purchases that the Mayor feels is  necessary.  10-410-93 Donations $4,500 - Funds available to non-profit agencies requesting donations  on a first come, first serve basis, ideally $100 increments.    10-410-94 Public School Ed. Grant $1,000 -) Funds for requests from public schools for  educational and material needs.  Administration:  Total Department Budget $571,320  10-420-02 Salaries $242,136 - This line item includes 100% oft the salaries for the Town  Administrator, Town Clerk, and Tax Collector/Finance Clerk. The amount here also factors in a market and merit adjustment to salaries for FY 2024-25. (excluding the Town Administrator and part time employees).  10-420-03 Overtime $2,500 - Linei item to track overtime payable to the administrative staff 10-420-04 Professional Services $80,000 - This line item includes funds for attorney fees, 10-420-05 FICA/Medicare $19,730 - Mandated percentage based upon actual salaries. 10-420-06 Group Insurance $48,160 - This line item includes health insurance coverage  auditor, engineering services, financial services, surveying, planning, etc.  (with dental and vision) for the full-time employees within this department. Same  carrier as last year, includes 12% increase in premiums. Government Employee's Retirement system multiplier.  10-420-07 Retirement Expense $35,076-7 This percentage is based on the Local  10-420-08 Town Administrator's Expense Account $500 - This allocation is similar for  the mayor's service and hospitality account. This will allow the Town Administrator to take state/county officials to lunch and toj purchase special items  such as small gifts ofappreciation.  10-420-09 Other Fringe Benefits $13,275 - This line item includes the yearly Christmas 10-420-10 Employee Training $2,500 - This line item includes training funds for the Town 10-420-11 Telephone/Postage $5,000 - This line item includes funds for telephone services 10-420-12 Printing $4,200 - This line item is funding for the Town'snewsletter, printed 10-420-14 Travel $2,500 - Funds for travel and lodging for official town business. 10-420-16 Maintenance/Repair of Equipment $4,000 - This allocation includes software  Bonus for all employees in all departments (equal to one week'sp pay).  Administrator, the Town Clerk and Tax Collector.  and postage for mail. twice per year.  agreements, copy machine leases, anti-virus protection for computers, etc.    10-420-17 Maintenance/Repair of Auto $1,243 - Includes maintenance and repair ofthe 10-420-26 Legal Advertising $4,000 - Covers print ads for all legal advertisements.  Ford Fusion.  10-420-31 Gas, Oil, and Tires $1,000 - For the Jeep Cherokee.  10-420-32 Office Supplies $3,500 - For office supplies such as paper, paper clips, pens, 10-420-33 Department Materials/Supplies $2,500 - For office supplies and equipment that  staples, etc.  do not fit into the office supply category, nor the capital outlay category-office chairs, staplers, 3-hole punch, calculators, and software, etc.  10-420-35 Service Charges $10,000 - Line item to cover any bank service charges, such as 10-420-44 American Legal/Minute Cataloging $2,000-Line item to cover costs of  using our bank card machine and merchant fees for credit card transactions. cataloging minutes for quick reference and research. This amount includes  approximate fees for the current year, and one past year.  10-420-45 Contracted Services MV Taxes and Fees $3,500 - Thisi is the fee paid to 10-420-53 Dues and Subscriptions $5,000 - This line item funds multiple  Brunswick County for billing motor vehicle taxes in the Town.  dueslsubscriptions for the Town including the Chamber of Commerce, NC League ofMunicipalities, UNC School of Government, Cape Fear COG, etc. covers the bond placed on the Finance Officer and Tax Collector, as well as the blanket bond on all other Town employees. This item also covers workers compensation insurance, as well as property and casualty insurance.  10-420-54 Insurance/Bond/Workers Comp'Umemployment $36,000 - This line item  10-420-57 Miscellaneous $1,500 - Covers expenditures not covered in any other line item. 10-420-74 Capital Outlay Equipment $35,000 - This line item is for purchases ofl larger 10-420-75 Christmas Party $4,000 - This line item covers the cost of the Town Christmas  capital items.  Party for elected officials, staff, and board or committee members. Includes  dinner and door prizes.  10-420-76 Website Maintenance $2,500-Maintenance and upkeep ofTown website.    Elections  Total Department Budget $3,500  10-430-04 Brunswick County Elections $3,500 - Covers costs ofelections. Based upon  information from the Brunswick County Board of Elections.  Public Safety  Total Department Budget $23,700  10-450-11 Safety/Internet and Phone $2,500 - This line item covers part oft the emergency 10-450-33 Emergency Supplies $3,000 - Supplies necessary in preparation ofa hurricane or  management telephone contract.  other emergency.  10-450-57 Miscellaneous Fire Fees $2,200 - Fire fees for Town property.  10-450-74 Capital Outlay Equipment $16,000 - This line item is for the purchase of larger  equipment and supplies that does not fit into line item 10-450-33. This year's allocation is for 2 new viper (800) radios and any other necessary equipment. Department. This line item will be looked at on a yearly basis to determine ifand how much ofa grant can be available to the fire department. Currently all budget  10-450-91 Calabash Fire Department Donation $0 - Donation to the Calabash Fire  funds are spent for direct town expenses.  10-450-94 Fire Department ABC Percentage $0-Paid directly from the ABC Board. Planning and Zoning/Long Range Planning Total Department Budget $13,350 10-490-01 Board Fees $5,000 - This line item includes pay for the planning & zoning board  and the board of adjustment. Chairmen receive $60 per meeting, and all other  members receive $50 per meeting.  10-490-04 Professional Services $8,000 - This line item includes funds to cover the costs of  consultant work if needed by the planning & zoning board or long-range  planning.  10-490-05 FICA/Medicare $250 - Percentage ofv with-holding from pay to the Planning and  Zoning Board and Board of Adjustment members.  10-490-14 Travel $0 - No money allocated to this account this year.  10-490-33 Department Material and Supplies $100 - This line item is allocated tol books  or other materials that may be useful to the planning & zoning board, or board of  adjustment.    10-490-45 Contracted Services $0 - This line item covers the costs ofa any contracted  services needed by either the planning and zoning board, or the board of  adjustment.  Local Economic Development Commission $2,500  10-495-57 Miscellaneous $1,000-This department and line item are general to cover 10-495-33 Banners $1,500-Seed amount to match with Merchants Association to purchase  advertising, marketing, and promotional activities for the Local Economic  Development Committee. pole banners.  Public Buildings Total Department Budget $24,500  10-500-13 Utilities $10,500 - This line item covers the costs of all utility payments for all 10-500-15 Maintenance and Repair/Buildings and Grounds $2,500 - This line item is for 10-500-33 Department Materials/Supplies $2,500 - Funds for small supply and material 10-500-45 Contracted Services $1,000 - Construction and/or repair to buildings or building  Town buildings and properties (not the park).  repair and maintenance of any town buildings or properties (not the park).  purchases.  systems. Covers the cost of resealing and restriping the Town Hall parking lot, cleaning, and painting the exterior of town hall, interior painting, carpet as well as  chairs in Sanborn Hall.  10-500-72 Capital Outlay/Buildings $8,000 - HVAC replacement town services.  Community Park Total Department Budget $9,060  10-520-13 Utilities $2,360 - This line item covers the cost of lectric'water'sewer utility 10-520-15 Maintenance and Repair $1,500 - Covers the costs ofr maintenance and repair of 10-520-33 Materials and Supplies $1,000 - This line item covers the costs of cleaning 10-520-34 Equipment and Supplies $1,000 - Line item to cover the costs oft maintenance  costs. Also covers the decorative night lighting.  building and grounds.  supplies and paper products.  and repair of recreation and park equipment and supplies.  10-520-47 Event Equipment $1,700 - Covers the costs of event equipment.    10-520-57 Miscellaneous $500 -I Line item to cover costs not otherwise specified. 10-520-74 Capital Outlay $1,000-I Line item to cover the costs of large capital purchases of  building or recreational equipment. Bulletin board, swings, benches, Grill.  Inspection Department Total Department Budget $466,596  10-540-02 Salaries $297,845 - This line item includes 100% oft the salaries for the building  inspector, permit clerk/office assistant, assistant building Inspector, planner/code enforcement officer and % year funding for another building inspector. This also factors in a market and merit adjustment to salaries for FY 2024-25. building inspector and planning/code enforcement (George is exempt).  10-540-03 Overtime $3,000 - Includes funding for overtime hours worked by the assistant 10-540-05 FICA/Medicare $23,016-P Percentage based upon amount of salary. 10-540-06 Group Insurance $71,570- Health insurance coverage for four employees 10-540-07 Retirement Expense $40,915 - Percentage based upon four full time salaries in 10-540-10 Employee Training $2,000 - This line item funds training and continuing 10-540-11 Telephone and Postage $2,000 - This line item funds a portion of our land line 10-540-14 Travel $2,000 - Funding for travel associated with training for employees in this 10-540-16 Maintenance and Repair of Equipment $250 - Funding for repair ofoffice or 10-540-17 Maintenance and Repair of Auto $1,500 - Maintenance and repair of the Trail 10-540-31 Automobile wppies/Gsoi/Tires $1,800 - This line item includes funds for 10-540-32 Office Supplies $1,700 -1 Line item included for replenishable office supplies 10-540-33 Department Materials and Supplies $2,000: - Line item for supplies and  including dental and vision. this department.  education for building inspections.  and cell phones as well as postage for the inspections department.  department.  inspection equipment.  Blazer and Ford pickup truck used by the inspection department.  gasoline, oil changes, tires, etc. based on previous years, amounts. materials that are non-replenishable.    10-540-45 Contracted Services $10,000 - Services requiring a contract such as engineering,  inspection assistance, software updates, etc. Covers contractual inspections for  anything our inspectors are not licensed for.  10-540-53 Dues and Subscriptions $500 - This line item covers the costs for dues and 10-540-57 Miscellaneous $5,000 - Line item to cover items that do not fiti into any oft the 10-540-74 Capital Outlay $1,500 - Line item to cover larger capital items (Air cards,  subscriptions for building and fire pubicationmembershps  other categories. tablets).  Community Services? Total Department Budget $22,100  10-550-33 Materials and Supplies $500 - Line item to cover the cost ofn materials and 10-550-46 Events $1,000-Purchase of supplies or displays for specific events. 10-550-47 Concerts $8,000 - Line item to cover the costs of concerts. Thisi isi in  supplies for events.  conjunction with the merchants' association for summer concerts.  10-550-50 Firework Donation $0-Fire Department will no longer hold fireworks. Area at  Devaun Park no longer available.  10-550-57 Miscellaneous $500 - Covers costs not provided elsewhere.  10-550-58 Warrior Ride 10-550-59 Big Sweep 10-550-60 Halloween 10-550-61 Christmas Tree Lighting $3,500 10-550-62 New Years Eve 10-550-63 Memorial Day 10-550-64 Jessie Mae School Visit 10-550-65 Town Hall Day 10-550-66 Easter 10-550-67 Taste of Calabash 10-550-68 Calabash 50  $250 $250 $200 $2,000 0 $250 $2,000 $650 $3,000 0    Town Services Total Department Budget $682,087  10-560-02 Salaries $292,050-This line itemi includes 100% oft the salaries for 1 full time  Town Services Supervisor, 5 full time Town Services Technician II positions, and one part time Town Tech position. This also factors in a market and merit  adjustment to salaries for FY 2024-25.  10-560-03 Overtime $1,200 - Line item tol help track overtime expenses.  10-560-05 FICA/Medicare $22,434-1 Percentage with-holding based on total salaries. 10-560-06 Group Insurance $96,768 - Line item for health insurance expenses, including 10-560-07 Retirement Expense $39,885-Towns match for the local government  dental and vision for employees. retirement program.  10-560-10 Employee Training $500- This line item covers the costs for employee training,  including: pesticide/herbicide; animal control; emergencies, etc.  10-560-11  Phone/Postage $3,000 - This line item covers the costs for telephone and postage  for Town Services.  10-560-14 Travel $250 - Covers the costs of food/lodging ifhaving to travel for training. 10-560-16 Equipment Maintenance $10,000 - This line item is for the expense of  maintaining all equipment that Town Services utilizes including: mowers; weed  eaters; tractor; chainsaws; etc.  10-560-17 Maintenance and Repair ofVehicles $8,500 - Line item to cover the cost of 10-560-31 Gas, Oil, Tires $25,000 - Covers the costs of gasoline, oil and tires for all 10-560-32 Office Supplies $1,500 - Covers the costs ofs supplies such as paper towels,  maintenance and repair to pickup trucks and dump trucks.  equipment and vehicles operated by the Town Services Department.  water, Gatorade, hand cleaner, etc.  10-560-33 Street Supplies $0 - Moved to Powell Bill Fund.  10-560-34 Department Materials and Supplies $16,000 - This line item covers the costs of  extra materials, equipment, and supplies including: jacks; drills and bits; blades for weed eaters and saws; class II safety uniforms; hard hats; street signs, etc. that may need to be contracted such as engineering, planning, etc. Also covers additional appropriations for street paving. ($50,000 for paving).  10-560-45 Contracted Services $50,000 - This line item covers the costs of any services    10-560-74 Capital Outlay/Equipment $115,000 - Line item to cover the costs oflarge  equipment or vehicle purchases. This allocation includes a tractor with front leader and 3-point hitch, gator with dump bed, and three zero turn mowers.  10-560-76 Animal Trap Refund $0-Line to refund deposits made for animal traps.  10-560-90 Debt Service $0  Street Lights and Billboard Total Department Budget $88,000  10-565-13 Utilities/Billboard Sign $1,500 - This line item covers the cost of utilities for the 10-565-33 Utilities/Street Lights $80,000 - This allocation pays the monthly electricity  changeable sign at the entrance to Calabash.  invoices for Town street lighting. This is the single largest energy cost that the  Town has.  10-565-45 New Street Lights and Park Lights $2,500 - This line item covers the costs of  new street lights, and can also cover the costs of adding lights to Calabash  Community Park, etc.  10-565-48 Christmas Decoration/Lighting Expense $4,000 - New line item to cover the  costs ofup to 5 new decorations, electrical upgrading ofp poles, and a case ofnew  light bulbs for decorations.  Contracted Services Total Department Budget $25,000,  10-580-45 Contracted Services $25,000 - Estimated bosts of dumpster fees for disposal of  yard debris, garbage, and recycling.  Non-Departmental Total Department Budget $15,062 10-660-82 Transfer to Economic Development Fund 74-$0 10-660-92 Transfer to Dredging Fund 71 -$7,531 10-660-94 Transfer to Streets and Sidewalks Fund 73-$ $7,531 10-660-62 Transfer to Waterfront Park Fund 62-$0 10-660-64 Transfer to TS Building Fund 64-$0 10-660-72 Transfer to CAMA LUP Fund' 72-$0    Contingency Total Department Budget $45,090  10-999-00 Contingency $45,090 - This line item contains funds for unforeseen  expenditures, (3% of the town's budget).  Total General Fund Expenditures $2,023,445  POWELL BILL FUND 11 REVENUES:  11-343-00 Powell Bill $69,000 - This revenue source is a shared revenue distributed by  the State and comes from gasoline tax. These funds can be used for street maintenance, and condition assessments (streets). The amount we receive is  based upon population and street mileage. while deposited in Town accounts.  11-329-02 Interest/Powell Bill $0 - Estimate ofi interest earned on Powell Bill Funds  11-399-02 Fund Balance/Powell Bill $0  Total Powell Bill Revenues $69,000  EXPENDITURES:  11-570-02 Salaries $0 - No salaries budgeted this year, all funds used towards street paving. 11-570-04 Professional Services $O - This line item covers costs of professional services 11-570-05 FICA/Medicare $0 - No percentages budgeted this year because of no salaries.  such as engineering, planning, and assistance with street mileage calculations.  11-570-07 Retirement Expense $0 - No percentages budgeted this year.  11-570-16 Maintenance and Repair of Equipment $0 - No funds budgeted this year. 11-570-33 Street Supplies $1,000 - Includes supplies that are eligible expenses for Powell 11-570-42 Street Repairs $5,000 - This line item covers the costs of street patching and 11-570-45 Contracted Services $63,000 - This line item covers the costs of street  Bill funds. repairs.  resurfacing, and it is anticipated that this budgeted amount would cover the cost  of2 or 3 projects depending on scope and length.  Total Powell Bill Expenditures $69,000    There are no budgeted allocations in the following funds for FY 2024-25:  Fund 61 Fund 64 Fund 72 Fund 74 Fund 79 Fund 81  Waterfront Park Building Fund CAMA Land Use Economic Development Saltaire Enviornmental    TOWN OFCALABASH BUDGET MESSGE FISCALYEAR 2024/2025 May 14, 2024  Dear Mayor, Long and Board of Commissioners:  Please find attached exhibits prepared for your convenience and consideration. Iam pleased to present you with an annual balanced budget for FY 2024-25. When preparing and developing this year' 's budget, current and future growth trends were taken into account. The town's fiscal health remains strong, and we arei in excellent financial condition. We can fund all aspects of next year'st budget. Tourism and new construction remain strong, and we anticipate ending the current budget year with adding a considerable amount to our fund balance oft the general fund, The board and staff went through our traditional budget preparation season by holding a series of workshops, whereby we discussed taxes, revenues, expenditures, and other funds, and as a result, we developed al balanced budget for the Town ofCalabash, North Carolina for FY 2024-25. This budget was prepared in accordance with the North Carolina Local Government Budget and Fiscal Control Act. This document represents the Board of Commissioners recommended budget as discussed during the four budget workshops beginning in February and concluding inl May. This budget process included discussion regarding overall goals and objectives, revenues, requests from employees and departments, salaries and fringe benefits, capital expenditures, and project and reserve funds. Town staff can provide whatever assistance the board may request as you review the proposed 2024/2025 budget. Although the board held multiple budget workshops, you may decide to make additional changes to the proposed budget after the adoption scheduled for. June 11th to ensure consistency with the town's overall goals and Thel budget message, and budget summary provide an overview oft the budget as well as a detailed explanation of what isi included. The budget ordinance will bej prepared and presented  approximately $116,000/plus.  objectives.  during thel board's regularly scheduled monthly meeting in. June 2024.    Proposed Property Tax Rate for Fiscal Year 2024-2025  Thej proposed budget recommends a tax rate of$0.058 per $100 ofa assessed valuation. Brunswick County has completed the tax scrolls for current valuations and these valuations will be utilized for taxation in 2023/2024. The town's total assessed value changed from $525,167,484 to $598,704,420. Last year's tax collection projected $295,500, and next year's tax collection, projected to be 307,280. Itisi important to note that our tax collections are  running at a collection ratio of approximately 97%. Other General Fund Revenuey/Expendinures  Revenues base.  Ad valorem taxes expected to continue their northerly trajectory, and as certificates of occupancy are issued for new homes, the town will also be adding the valuation of those homes to our tax PermitVDevelopment fees expected to remain strong for at least another two years. We are anticipating the second phase ofthe Calabash Senior Housing Complex (Calabash 23) to be permitted in addition to new homes in Thistle, Kingfish Bay, Hunters Trace, and the annexed Bland tract. Staff was told that we can expect the annexed Bay Line property to begin going Sales' Taxes revenues remain strong based upon tourism and the new permanent population, as well as ABC Revenues. We anticipate the Utility Franchise Tax and Powell Bill funds to show  vertical sometime late fall, 2024.  continued growth, but modestly.  The town has elected not to appropriate any fund balance this year.  The Town will carefully monitor revenues and may have quarterly workshops (ifn needed) to determine how the budget is progressing as wei move through the new fiscal year. Adjustments  will take place as necessary, and when needed.  Expenditures  The Town was pleasantly surprised during this year's budget preparation in that we were able to plan fori inflation but were also able to budget everything we were considering without having to dipi into our fund balance. Most line items remain the same, while others adjusted fori inflation. 1. Amarket and merit increase for all staffu utilizing the NC Leagues salary survey as well as looking at what other neighboring Brunswick County municipalities are budgeting for FY  Other budgeted expenditures include:  2024-25. In addition, we adjusted fringe benefits. 2. Includes funding of a new building inspector for %1 the year. 3. Includes three new zero turn mowers for' Town Services. 4. Includes a new tractor/loader for Town Services. 5. Includes ai new. ATV( (Gator) with dump bed for Town Services 6. Includes funding for an HVAC: replacement for Town Services.    There was approximately $15,062 left after adding everything into the budget. We budgeted for a transfer out ofthe general fund an amount of$7,531 to the dredging fund, and $7,531 to the The Powell Bill Fund is to reconcile with the amounts collected, and these funds are designated  sidewalk fund. for street improvements.  Contingency budgeted at an amount equal to 3%.  In closing, we are happy to be reporting optimistic projections for the current year end for FY 2023-24 and we: remain optimistic regarding the 2024-25 fiscal year budget outlook. Please review all documents thoroughly and contact mei ify you have any questions, comments, or  need any further information. Sincerely, Wpe Michael Price Town Administrater