CASWELL COUNTY GENERAL FUND ORDINANCE FISCAL YEAR 2025  BEI IT ORDAINED by the Board of Commissioners of Caswell County that:  Section 1: TAXLEVY. There is hereby levied at tax at the rate of fifty-eight and five tenths' cents (.5850) per one hundred dollars ($100) valuation of the property that is located with Caswell County and listed for taxes as of. January 1, 2024. The revenue from this source is for the purpose ofr raising the revenue listed as' "Ad' Valorem Taxes" in the General Fund in Section 3 of this ordinance. This rate of taxi is based on an estimated total valuation of property (real, personal, and public service corporation) for the purpose of taxation of $2,084,865,473 and an estimated collection rate of 98.61% and an estimated motor vehicle value of $220,000,000 and a collection rate of 100%. The Tax Administrator of Caswell County is hereby authorized, empowered and commanded to collect the taxes seti fori in the records and files in the office of the Caswell County Tax Administration Department in the amounts andi from the taxpayers likewise therein set forth. Such taxes are hereby declared to be at first lien upon all real property oft the respective taxpayers in the County of Caswell, and this order shall be at full and sufficient authority to direct, require and enable the Tax Administrator to levy on and sell any real or personal property of such taxpayers, with or without the assistance of the Caswell Section 2: GENERAL FUND CONSOLIDATED SUBFUNDS. The County's General Fund is comprised ofe eight subfunds: General Fund, Court Facilities, Register of Deeds Automation Fund, Public Health Department, Department of Social Services, Library, Special Separation Allowance and Revaluation Fund. The Estimated Revenues and Expenditure. Appropriations are presented separately for each fund. To the extent General Fund Revenues are needed to balance a subfund, an intrafund transfer from the General Fund is budgeted in the subfund. The primary General Fund is detailed in Sections 3 Section 3. GENERAL FUND. REVENUES. Itis estimated that the following revenue willl be available in the General Fund for thet fiscal year beginning July 1, 2024 and ending on June 30, 2025.  County Sheriff, for an on account thereof, in accordance with law.  and 5. The Subfunds are detailed in Section 6.  GENERAL FUND REVENUES Ad Valorem Taxes Sales Taxes Other Taxes Intergovernmental Restricted Intergovernmental Unrestricted Permits and Fees Sales and Services Investment Earnings Other General Revenue Appropriated Fund Balance  13,390,000 7,347,000 33,000 840,497 166,444 767,127 2,246,300 425,000 78,000 3,266,632 28,560,000  TOTAL GENERAL FUND REVENUES  Section 4: SALES TAX. Thirty percent (30%) of the proceeds from the local half-cent sales and use tax authorized July 1, 1984 under authority of Article 40 ofi the North Carolina General Statutes and sixty percent (60%) of the local half-cent sales and use tax authorized October 1, 1986 under the authority of    Article 42 of the North Carolina General Statutes are hereby declared to bei included in the appropriation Section 5. GENERAL FUND EXPENDITURES. Thei following expenditures are hereby appropriated in the General Fund for the operations of the County government and its activities for the Fiscal Year  for school capital outlay, capital projects, and/or school debt service.  beginning July 1, 2024 and ending June 30, 2025: GENERAL FUND EXPENDITURES General Government: Governing Body Administration Finance Tax Department Court Facilities Elections Register of Deeds Information Technology Maintenance Public Buildings Fleet Management Non-Departmental Public Safety: Sheriff Department Detention Center School Resource Officer Program 911 Telecommunications Building Inspections Coroner/Medical Examiner Emergency Management Emergency Medical Services Subtotal - Public Safety Economic & Physical Development: Economic Development Planning Department Cooperative Extension Services Environmental Protection: Soil & Water Conservation Subtotal- - Environmental Protection Human Services: Animal Control Senior Services  90,283 571,279 565,639 715,109 67,490 268,859 223,109 593,200 1,349,106 78,060 2,000 1,097,700 5,621,834 3,611,620 2,312,731 109,864 1,480,318 411,442 315,145 21,500 2,560,545 10,823,165 267,386 127,434 497,825 892,645 138,680 138,680 142,313 612,453 136,627 891,393 356,224  Subtotal General Government Function  Subtotal- Economic & Physical Development  DPS/Community Based Alternatives Subtotal- Human Services Cultural & Recreational Services: Parks & Recreation    Farmer Lake  107,769 463,993  Subtotal Cultural & Recreational Services  Regional Agencies: VAYA Healthcare Subtotal Regional Agencies Special Appropriations: Arts Council Animal Protection Society (APS) Caswell County Partnership for Children Caswell Parish Cooperative Forestry Services Local Food Council Caswell Historical Foundation Caswell Horticulture Club CGMBA County Outreach Subtotal - Special Appropriations Public Education: Public Schools Current Expense Capital Outlay Subtotal- Public Schools Piedmont Community College: Current Expense Capital Outlay Subtotal. - Community College Debt Services: School Bond & Private Placement: School Bonds/Principal & Interest Detention Center/Principal & Interest Subtotal School Bond & Private Placement Debt Services: Installment Loans 2016 Courthouse HVAC Project 2018 PEMC/Library Construction Project Subtotal Installments Debt Services Vehicle Lease Program: Vehicle Lease/Sheriff Vehicle Lease/County Subtotal - Vehicle Lease Program Salary and Benefit Reserve Transfers to Other Funds: Revaluation Fund  97,197 97,197 5,000 174,125 3,000 15,000 115,824 5,000 19,000 6,500 20,000 363,449  2,779,228 465,000 3,244,228 494,459 585,000 1,079,459 644,953 682,766 1,327,719 102,214 99,524 201,738 350,000 140,000 490,000 240,000 70,000    Public Library Fund Fire Rescue Operations Local Law EnforcementSpecial Separation Department of. Social Services Fund Public Health Fund Subtotal-Transfers to Other Funds TOTAL GENERAL FUND EXPENDITURES  408,000 218,500 133,000 1,351,000 504,000 2,684,500 28,560,000  Section 6. GENERAL FUND SUBFUNDS. Thei following subfunds are hereby appropriated for operations from the estimated revenue sources indicated for the Fiscal Year beginning July 1, 2024 and  ending June 30, 2025.  Register of Deeds Automation Enhancement & Preservation Fund  Revenues:  Automation/Preseration Reserve TOTAL FUND REVENUES Expenditures: Automation Enhancement Reserve TOTAL FUND EXPENDITURES Department of Social Services Fund Revenues: State & Federal Funding Sales and Services Other Revenues Transfer/General Fund Appropriated Fund Balance TOTAL FUND REVENUES Expenditures: Operations Client Services Capital Outlay Public Health Fund Revenues: State Funding Direct Fees Insurance Fees Medicaid Medicare  5,000 5,000 5,000 5,000  3,425,317 6,600 2,083 1,351,000 306,000 5,091,000 3,756,000 1,241,028 93,972 5,091,000  TOTAL FUND EXPENDITURES  777,856 174,000 36,300 526,700 2,000 15,200 126,200 504,000 886,744 3,049,000  Medicaid Capitation Payments Medicaid AUBP Payment Transfer from General Fund Appropriated Fund Balance TOTAL FUND REVENUES    Expenditures: Administration/ Operations TOTAL FUND EXPENDITURES Library Fund Revenues: State Grant Fines & Fees Donations Transfer from General Fund TOTAL FUND REVENUES Expenditures: Acminstaton/Operalons TOTAL FUND EXPENDITURES Revaluation Fund Revenues: Transfer from General Fund TOTAL FUND REVENUES Expenditures: Reserve for Revaluation TOTAL FUND EXPENDITURES Special Separation Allowance Fund Revenues: Transfer from General Fund TOTAL FUND REVENUES Expenditures: Benefit Payments TOTAL FUND EXPENDITURES TOTAL GENERAL FUND AND SUBFUNDS LESS INTRAFUND TRANSFERS TOTAL - GENERAL FUND EXPENDITURES Section 7: ELECTED OFFICIALS COMPENSATION.  3,049,000 3,049,000  82,982 2,000 1,018 408,000 494,000 494,000 494,000  70,000 70,000 70,000 70,000  133,000 133,000 133,000 37,402,000 (2,466,000) 34,936,000  A. Funding is provided for a 2% compensation adjustment for the Register of Deeds and 2%1 for the B. The annual salary for the Board of Commissioners shall be $8,500. The Board Chair's annual salary shall be $10,500. All compensation changes shall take effect July 1, 2024. A. Funding is provided for a 2% compensation for all regular county employees effective July 1, B. The County Manager is hereby authorized to allocate the Salary Reserve to the General Fund Departments and Subfunds, including amendment of transfers to Subfunds. Section 9. AUTHORITY TO TRANSFER APPROPRIATION: Appropriations in this budget ordinance are made at the department level. By statute, any amendments or modifications require Board approval  Sheriff.  Section 8: SALARY INCREASES = COUNTY EMPLOYEES.  2024.    only when amounts are transferred between department; however, the following conditions are adopted A. The Budget Officer may not transfer any amounts between funds without the approval of the B. The Budget Officer may transfer appropriations between objects of expenditures within a C. The Budget Officer may transfer appropriations between departments up to $25,000. All such Section 10: AUTHORITY TO EXECUTE CONTRACTS. The County Manager, or their designee, is hereby authorized to execute contractual documents under thei following conditions: A. They may execute contracts for construction or repair projects that do not require formal B. Theyr may execute contracts for amounts less than $25,000 for: (1) purchases of apparatus, supplies, and materials, or equipment which are within budgeted appropriations; (2) leases of personal property for a duration of one year or less and within departmental appropriations; (3) lease of personal property within budgeted appropriations for more than 12 months; and (4) service contracts within appropriations or contracts for 12 months or less. C. They may execute grant agreements to or from governmental units and other public, private, and non-profit organizations that are within budgeted appropriations, unless a grantor requires approval and execution by the Board of Commissioners. D. They may execute contracts, as the lessor or lessee of buildings, land, equipment, vehicles, heavy equipment and other property provided that such leases are of one-year duration or less and thati funds therefore are within budgeted appropriations and less than $50,000. E. They may, within budgeted appropriations, approve all change orders and amendments to contracts not previously approved by the Board of Commissioners. Section 11: AUTHORITY TO ADMINISTER PAY AND CLASSIFICATION PLAN. The County Manager ist the Personnel Officer for the County and has full authority to administer the pay and classification plan. The County Manager is authorized to set salaries of employees at the time of hiring and/or promotion if the amount does note exceed the budget appropriations within the department. The following changes in positions, as theyi impact the departmental budget amounts, require approval of the Board of  as Caswell County Transfer Authority: Board of Commissioners. department without limitation.  transfers are to be reported to the Board of Commissioners monthly.  competitive bid procedures and do not exceed $25,000.  Commissioners:  A. Any increase in full-time, regular positions. B.A Any transfer of positions between funds.  Section 12: SELF-FUNDED INSURANCE PLAN: The County will continue the approved self-funded insurance plan that became effective July 1, 2019. The plan is administered by the NCCHIP program and Blue Cross Blue Shield is thei insurance carrier. Qualifying employees will continue top pay al health Section 13: ENCUMBRANCES AT YEAR END. Operating funds encumbered by the County as of June 30, 2024 or otherwise designated, are hereby re-appropriated for this fiscal year. Section 14: FINANCIAL ACCOUNTING AND REPORTING. The Finance Director is hereby directed to maintain within the Special Revenues Funds sufficient specific detailed accounting records and to report Section 15. Copies of this Budget Ordinance shall bei furnished to the Budget Officer, the Finance  insurance premium of $25 per month for the base plan.  annually on the financial status of each Fund.  Director and the Tax Assessor for direction in the carrying out of their duties.    Adopted this 17th day of June, 2025 Rlumish Rafac Jeremiah Jefferies, Chair Caswell County Board of Commissioners  ATTEST:  Colh Smtk Carla Smith Clerk to the Board    CASWELL COUNTY FISCAL YEAR 2025  SPECIAL REVENUE FUNDS ORDINANCE  BE IT ORDAINED by the Board of Commissioners of Caswell County, North Carolina that the following ordinance is hereby adopted for Special Revenue Funds that include Fire Tax District, Emergency Telephone System Fund, Family Services Fund, Occupancy Tax Fund, Section 8 Housing Fund, Department of Social Services (DSS) Representative Payee Fund, Fines and Forfeitures, Register of Section 1. ESTIMATED REVENUES: FIRE TAX DISTRICT. This Budget Ordinance hereby establishes the Fire District Fund in accordance with NCGS 159-26(b)(2) for the purpose of collecting and disbursing the collections of property taxes for the various Fire Districts located in Caswell County and distribution of motor vehicle tax and fees and a portion of county sales tax. TAXI LEVY: There is hereby levied at tax rate of three and three tenths' cents (.033) per one hundred dollars of valuation ($100) of property listed for taxes as of January 1, 2024 for both the Casville and County Fire Service Tax Districts below for the purposes of funding Fire Department operations. The estimated revenues for each Tax District are based on the tax rate, property value as of January 1, 2024 OTHER REVENUES: The Fire Districts also receive Motor Vehicle Tax and Fee Revenues, a portion of the county sales tax distributed based on the ad valorem tax values and at transfer from the General The estimated revenues for the fiscal year beginning July 1, 2024 and ending June 30, 2025 are:  Deeds Fee Remittance Fund and Opioid Settlement Fund:  and Fiscal Year 2022 estimated collection rate.  Fund for Rescue Operations.  Property Tax Revenues Motor Vehicle Tax Revenues Motor Vehicle Fee Revenues Transfer from General Fund - Sales Tax TOTAL  $764,020 61,000 315,480 218,500 $1,359,000  Section 2. EXPENDITURES: FIRE TAXI DISTRIBUTIONS. The amount appropriated to each Fire District will equal the actual tax collections. The final budget appropriation for each district will be adjusted to equal the amounts collected regardless of the estimated revenue in Section 1. The estimated distribution to each fire department, by revenue source for thet fiscal year beginning. July 1, 2024 and ending June 30, 2025 are estimated and hereby appropriated to each Fire District.  Property Tax 78,210 67,904 46,593 45,712 78,928 78,592 80,748 73,455 119,494 763,520  Motor 6,333 4,000 6,333 6,333 6,333 6,333 6,333 6,334 6,334 6,334 61,000  Motor 31,548 31,548 31,548 31,548 31,548 31,548 31,548 31,548 31,548 31,548 315,480  Sales 22,333 17,500 22,333 22,333 22,334 22,334 22,334 22,333 22,333 22,333 218,500  Total 138,424 120,952 153,098 106,807 105,927 139,143 138,807 140,963 133,670 179,709 1,357,500 1,500 $1,359,000  Vehicle Tax Vehicle Fee Tax  Anderson Casville Cherry Grove 92,884 Leasburg Milton Pelham Prospect Hill Providence Semora Yanceyville Total  Travel Reimbursement, /N Mileage for Fire Marshall  TOTAL    Section 3. EMERGENCY TELEPHONE SYSTEM FUND REVENUES. Itis estimated that the following restricted revenues from a state distribution of 911 Fees will be available in the Emergency' Telephone  System Fund for the fiscal year beginning July 1, 2024 and ending June 30, 2025.  North Carolina 911 Fees  $100,000  Section 4. EMERGENCY TELEPHONE SYSTEM FUND EXPENDITURES. The total amount is hereby appropriated int the Emergency' Telephone System Fund to build the E-911 database and system for the  fiscal year beginning July 1, 2024 and ending June 30, 2025.  Enhanced 911  $100,000  Section 5. REPRESENTATIVE PAYEE FUND REVENUES. Iti is estimated that thet following revenue will be available in the Representative Payee Fund for the fiscal year beginning July 1, 2024 and ending  June 30, 2025.  Social Security Trust Revenues  $300,000  Section 6. REPRESENTATIVE PAYEE FUND EXPENDITURES. The total amount is hereby appropriated in the Representative Payee Fundi for the fiscal year beginning July 1, 2024 and ending  June 30, 2025.  Agency Expenditures  $300,000  Section 7. FINES AND FORFEITURES REVENUES. Iti is estimated that thei following revenue willl be available in the Fines and Forfeitures Fund for the fiscal year beginning July 1, 2024 and ending June  30, 2025.  Fines and Forfeitures  $75,000  Section 8. FINES AND FORFEITURES EXPENDITURES. The total amount is hereby appropriated in the Fines and Forfeitures Fund for the fiscal year beginning July 1,2024 and ending. June 30, 2025.  Payment to Public Schools  $75,000  Section 9. REGISTER OF DEEDS REMITTANCE FUND REVENUES. Iti is estimated that the following revenue will be available in the Register of Deeds Remittance Fund for thet fiscal year beginning July 1,  2024 and ending June 30, 2025.  Register of Deeds Fees  $300,000  Section 10. REGISTER OF DEEDS REMITTANCE FUND EXPENDITURES. The total amount is hereby appropriated in the Register of Deeds Remittance Fund for thet fiscal year beginning July 1, 2024  and ending June 30, 2025.  State Treasured - Deed of Trust Distribution  $300,000    Section 11. FAMILY SERVICES FUND REVENUES. Iti is estimated that the following revenue will be available in the Family Services Fund for the fiscal year beginning July 1, 2024 and ending June 30,  2025.  NC Council for Women Marriage License Fees Governor's Crime Commission Family Violence Prevention Divorce Filing Fees TOTAL FUND REVENUES  $51,000 17,000 52,000 47,000 19,000 $186,000  Section 12. FAMILY SERVICES FUND EXPENDITURES. The total amount is hereby appropriated in the Family Services Fund for the fiscal year beginning July 1, 2024 and ending June 30, 2025.  Administration/C Operations TOTAL FUND EXPENDITURES  $186,000  Section 13. OCCUPANCY TAX FUND REVENUES. It is estimated that the following revenue will be available in the Occupancy Tax Fund for the fiscal year beginning July1,2024: and ending June 30,  2025.  Occupancy Tax  $40,000 $40,000  TOTAL FUND REVENUES  Section 14. OCCUPANCY TAXI FUND EXPENDITURES. The total amount is hereby appropriated in the Occupancy Tax Fund for thet fiscal year beginning July 1, 2024 and ending June 30, 2025.  Tourism Development  $40,000 $40,000  TOTAL FUND EXPENDITURES  Section 15. SECTION 8 HOUSING AUTHORITY FUND REVENUES. Iti is estimated that the following revenue will be available in the Section 8 Housing Authority Fund for thet fiscal year beginning July 1,  2024 and ending June 30, 2025.  Housing Authority Allocation Refunds and Fraud Recovery Appropriated Fund Balance TOTAL FUND REVENUES  $1,085,000 2,000 20,000 $1,107,000  Section 16. SECTION 8 HOUSING AUTHORITY FUND EXPENDITURES. The total amount is hereby appropriated int the Section 8 Housing Authority Fund for thei fiscal year beginning July 1, 2024 and  ending June 30, 2025.  Housing Authority Payments Administration Operations Landlord Incentive Funds TOTAL FUND EXPENDITURES  $_900,000 172,887 24,113 10.000 $1,107,000    Section 17. OPIOID SETTLEMENT FUND REVENUES. Iti is estimated that the following revenue will be available in the Opioid Settlement Fund fori the fiscal year beginning July 1, 2024 and ending June 30,  2025.  Fund Balance  $82,000 $82,000  TOTAL FUND REVENUES  Section 18. OPIOID SETTLEMENT FUND EXPENDITURES. The total amount is hereby appropriated ini the Opioid Settlement Fund pursuant to the Resolution adopted by the Board of Commissioners on June 17, 2024, for the fiscal year beginning July 1, 2024 and ending June 30, 2025.  Addiction Treatment for Incarcerated Persons TOTAL FUND EXPENDITURES  $82,000 $82,000  Section 19: FINANCIAL ACCOUNTING AND REPORTING. The Finance Director is hereby directed to maintain within the Special Revenues Funds sufficient specific detailed accounting records and to report Section 20. Copies of this Budget Ordinance shall bet furnished to the Budget Officer, the Finance  annually on thei financial status of each Fund.  Director and the Tax Assessor for direction in the carrying out oft their duties.  Adopted this 17th day of June, 2024  ATTEST:  um-a Jeremiah Jefferies, Chair Caswell County Board of Commissioners  CaakBm Carla Smith Clerk to the Board    CASWELL COUNTY ENTERPRISE FUND ORDINANCES FISCAL YEAR2025  BEI IT ORDAINED by the Board of Commissioners of Caswell County, North Carolina that thei following ordinance is hereby adopted for Enterprise Funds that include Solid' Waste Operating Fund and Caswell Section 1. SOLID WASTE HOUSEHOLD FEE. The Tax Collector of Caswell County is authorized, empowered: and commanded to collect al Residential Household fee of $120 per household for residential waste removal along with the annual real property tax bill and direct the revenues from thei feet tot the Solid Waste Operating Fund. The revenues are based on 9,700 households and a collection rate of 98.43%. Section 2. SOLID WASTE OPERATING FUND REVENUES. Itis estimated that thei following revenue will be available int the Solid Waste Operating Fund for thet fiscal year beginning July 1, 2024 and ending  Division of Transportation Fund:  June 30, 2025.  Availability Fees Tipping Fees Disposal Fees Scrap Tire Tax Recycling Appliances Interest on Investments Miscellaneous Revenues TOTAL  1,157,900 575,100 21,000 41,000 7,000 700 1,000 $1,803,000  Section 3. SOLID WASTE OPERATING FUND EXPENDITURES. The total amount is hereby appropriated int the Solid Waste Operating Fund for the fiscal year beginning July 1, 2024 and ending  June 30, 2025.  Operating Expenses Total  $1,803,000 $1,803,000  Section 4. CASWELL DIVISION OF TRANSPORTATION FUND REVENUES. Itis estimated that the following revenue willl be available in the Caswell Division of Transportation Fund for thet fiscal year  beginning July 1, 2024 and ending June 30, 2025.  CDOT/ ROAP Grant ROAP-TTAP State: Admin Reimbursements State: Capital Reimbursements: Medicaid Reimbursements OE Enterprise Other Transportation Restricted Grants (PRTC) Sale of Fixed. Assets Interest on Investments Appropriated Fund Balance TOTAL  145,664 18,000 118,039 235,080 140.000 6,000 12,000 60,000 15,000 200 266,017 $1,016,000    Section 5. CASWELL DIVISION OF TRANSPORTATION FUND EXPENDITURES. The total amount is hereby appropriated in the Caswell Division of Transportation Fund for thei fiscal year beginning July 1,  2024 and ending June 30, 2025. Operating Expenses Capital Outlay Administrative Expenses Total  $544,247 260,700 211,053 $1,016,000  Section 6: ENCUMBRANCES AT YEAR END. Operating funds encumbered by the County as of. June Section 7: FINANCIAL ACCOUNTING AND REPORTING. The Finance Director is hereby directed to maintain within the Solid' Waste Operating Fund and the Caswell Division of Transportation Fund sufficient specific detailed accounting records and to report annually on the financial status of these Section 8. Copies oft this Budget Ordinance shall be furnished to the Budget Officer, the Finance Director  30, 2024 or otherwise designated, are hereby re-appropriated for this fiscal year.  funds.  and the Tax Assessor for direction in the carrying out of their duties.  Adopted this 17h day of June, 2024  ATTEST:  Coa SNSL Carla Smith Clerk to the Board  emal Lefic Jeremiah. Jefferies, Chair Caswell County Board of Commissioners    CASWELL COUNTY CUSTODIAL FUNDS ORDINANCE FISCAL YEAR: 2025  BE IT ORDAINED by the Board of Commissioners of Caswell County, North Carolina that the following ordinance is hereby adopted for Custodial Funds, which include Municipal Tax Fund and Inmate Trust Section 1. MUNICIPAL PROPERTY TAX COLLECTIONS ESTIMATED REVENUES. The Tax Collector collects all taxes levied by municipalities located within Caswell County. The estimated revenues for the municipalities for thei fiscal year beginning July 1, 2024 and ending June 30, 2025 by  Fund:  municipality is:  Property Tax Revenues Milton Property Tax Revenues Yanceyville  50,000 330,000 380,000  TOTAL  Section 2. MUNICIPAL PROPERTY TAX DISTRIBUTIONS. The amount appropriated to the municipality will equal the actual tax collections. Thei final budget appropriation for each district will be adjusted to equal the amounts collected regardless of the estimated revenues in Section 1.  Milton Yanceyville TOTAL  50,000 330,000 $380,000  Section 3. JAIL INMATE TRUST FUND REVENUES. Itis estimated that the following revenue will be available in the Jail Inmate Pay Fund for the fiscal year beginning July 1, 2024 and ending June 30, Section 4. JAIL INMATE TRUST FUND EXPENDITURES. The total amount is hereby appropriated in the. Jail Inmate Pay Fund for the fiscal year beginning July 1, 2024 and ending June 30, 2025.  2025.  Jail Inmate Pay Trust Revenues  $200,000  Inmate Refunds  $200,000  Section 5: FINANCIAL ACCOUNTING AND REPORTING. The Finance Director is hereby directed to maintain within the CUSTODIAL FUNDS sufficient specific detailed accounting records and to report Section 6. Copies of this Budget Ordinance shall be furnished to the Budget Officer, the Finance Director  annually on thet financial status of each Fund.  and the Tax Assessor for direction in carrying out their duties.  Adopted this 17th day of June, 2024  ATTEST:  fumyel Sa Jeremiah Jefferies, Chair Caswell County Board of Commissioners  Corkefndh Carla Smith Clerk to the Board