CiyofReidsville. Fiscal Year 2022-2023 Budget AN ORDINANCE ESTABLISHING REVENUES AND AUTHORIZING EXPENDITURES FOR FISCAL YEAR 2022-2023 FOR THE CITY OF REIDSVILLE  WHEREAS, the City Council of the City of] Reidsville has prepared an operating budget  for the City ofReidsville in compliance with Article: 3, Chapter 159-7ofthe General Statutes of the State of North Carolina, otherwise titled the Local  Government Budget and Fiscal Control Act; and  WHEREAS, after aj public hearing on said budget at 6:00p.m. on. June 14, 2022, and after  receiving public comment, iti isi now the desire ofthel Mayor and City Council  to adopt said budget; Reidsville that:  NOW,THEREFORE, BEIT ORDAINED, by the Mayor and City Council oft the City of Section 1. The following revenues are hereby established for the operation of the  City ofReidsville and its activities for Fiscal Year 2022-2023:  General Fund Revenues Property Tax MSD Property Tax Sales Tax Other Tax Permits & Fees Unrestricted ntergovernmental Restricted Intergovernmental Miscellaneous Grants and Donations Investment Earnings Service Fees Payment and Transfers Proceeds of Debt Fund Balance  $8,828,100 38,000 4,869,950 125,000 126,500 1,725,850 632,400 51,500 60,000 25,000 529,000 1,900,000 0 0  Sub-total  $18,911,300  A-13    Cityo ofReidsville Fiscal Year 2022-2023 Budget  Recreation Fund Revenues Service Fees Grants and Donations Rent (Utility Reimbursements) Payments and Transfers  $265,100 35,000 73,000 1,537.750 $1,910,850  Sub-total  Reidsville Downtown Corporation Revenues  Fundraisers/Rent  $20,000 $20,000  Sub-total  Combine Enterprise Fund Service Fees Water Service Fees - Sewer Investment Earnings Payment and Transfers  $4,069,000 5,232,450 25,000 328,700 $9,655,150  Sub-total  Police Separation Trust Fund Payment and Transfers  $203,000 $203,000  Sub-total  Internal Service (Garage) Fund Revenues  Service Fees (Internal)  $607.250 $607,250  Sub-total  A-14    CityofReidsville Fiscal Year 2022-2023 Budget  Insurance Reserve Fund Service Fees (Internal)  $452,200 $452,200 $26.730.850  Sub-total Total  Less] Interfund' Transfers ($5.028.900)  Section 2. The following expenditure totals are hereby authorized for the City of  Reidsville and its activities for Fiscal Year 2022-2023:  General Fund Expenses Governing Board Administration Personnel Public Works Administration Community Appearance Finance Information Technology Public Buildings & Grounds Police Department: Police Administration Police Detective Division Police Patrol Division Police Community Policing Division Combined Police Department Fire Code Enforcement Street Solid Waste Management Cemetery Planning Economic Development Community Affairs Marketing Main Street Penn House Engineering Services  $212,350 423,400 334,900 294,950 14,400 907,350 508,800 324,000  1,393,450 1,016,500 2,661,100 559.300  5,630,350 2,528,950 364,000 2,291,900 1,746,400 131,550 371,250 454,100 1,643,150 217,750 148,000 112,500 251,250 $18,911,300  Sub-total  A-15    CityofReidsville. Fiscal Year 2022-2023 Budget  Recreation Fund Expenses Administration Facilities Teen Center Athletics & Other Programs Senior Citizens' Center Lake Reidsville Lake Hunt  $231,150 351,500 99,750 344,750 448,100 422,600 13,000 $1,910,850 $20,000  Sub-total  Reidsville Downtown Corporation Fund Expenses  Combined Enterprise Fund Water Administration Meter Reading Water Plant Water Distribution System Park Ranger Sewer Administration Waste Water Treatment Plant Sewer Collection System Plants Maintenance  $1,193,000 299,700 2,121,250 914,500 87,400 1,075,700 2,575,900 709,600 678.100 $9,655,150 $203,000 $607,250 $452,200 ($5,028,900)  Sub-total  Police Separation Trust Fund Internal Service (Garage) Fund Insurance Reserve Fund  Less Interfund Transfers  Total $26,730.850  A-16    CityofReidsville Fiscal Year 2022-2023 Budget  Section 3. There is hereby levied at tax att the rate of$.739 per one hundred dollar( ($100)  valuation ofproperty as. listed as ofJanuary 1, 2022 for the purpose ofraising the revenue listed as "Property Tax" in the General Fund revenues of this ordinance. This rate is based on an estimated total valuation of property for the purpose of taxation of $1,205,450 and an estimated collection rate of  98.83%.  Section 4. There is hereby levied a special tax on the property in the downtown tax  district of $.25 per one hundred dollar ($100) valuation for the purposes of revenue. listed as' "MSD Property Taxes"int the General Fundreyenuesofthis  ordinance.  Section5 5. The water rates charged are unchanged from the current fiscal year. Section 6. The sewer: rates charged are unchanged from the current fiscal year. Section 7. No current rate schedule for the City is unchanged from the current fiscal Section 8. The City Manager, as chiefadministrative officer and as budget officer, shall  year.  be authorized to carry out the activities as approved in this adopted annual budget in accordance with all applicable state and local laws, ordinances and  regulations.  Adopted this the 14th day ofJune, 2022.  Donald L. Gorham Mayor  ATTEST:  Angela G. Stadler, CMC/NCCMC  City Clerk  A-17    RESOLUTION OF UNDERSTANDINGS ACCOMPANYINGTHE BUDGET ADOPTION  FOR FISCAL YEAR 2022-2023  WHEREAS, the City Council ofthe City of] Reidsville has adopted an annual operating budget for Fiscal Year 2022-2023, which raises revenues and authorizes  expenditures for the operation oft the City; and,  WHEREAS, during deliberations on said budget, certain understandings were reached concerning the operation ofthe City, and it is the intention oft thel Mayor and City  Council to outline those understandings;  NOW,THEREFORE, BE ITI RESOLVED by the Mayor and City Council of Unfunded Needs - It is recognized that this budget, while responsible and appropriate, may not be adequate to fund all the needs of the fiscal year. Several variables could result in the need to request the use of fund balance during the year. Any large, unexpected maintenance and repair issues would likewise cause COVID-19 Pandemic Economic Impact - The budget was completed based on calculations of revenues and expenses that could be greatly impacted by the continuing COVID-19 pandemic. As such, the proposed budget may have to be City Employment - City employment is established at a level of 194 full-time Employee Benefits Benefits currently existing for full-time employees and retirees will remain unchanged. Group health and dental insurance has been secured through the Municipal Insurance Trust administered by the NC League of Municipalities. Premiums will increase by 3% for both employees/retirees and Wellness Program The City Council has agreed to continue providing a wellness program for City employees, retirees and covered dependents. Participation in the Wellness Plan allows participants to lower their deductible by Cost ofLiving Adjustment- - The City's! budget for 2022-2023 will provide a 3% per employee increase in full-time employee salaries. Performance appraisals will continue without being tied to performance pay. In addition, salary increases resulting from a promotion and those resulting by the accomplishment of steps in  the City ofl Reidsville that the: following understandings arel hereby defined:  the need to use fund balance or reserves int the utility funds.  amended throughout the fiscal year.  positions.  dependents.  $250 a year.  the career ladder will be honored.    Pay and Classification Study - The pay plan study for the Public Works Department has been implemented and incorporated into the 2022-2023 fiscal year budget. The third year oft the study will be completed to assess the pay ofthe "all other" employees (excluding the Fire Department that was adjusted during Fee Schedule - There are no changes to the fee schedule presented with the Capital - The 2022-2023 budget does not include any capital purchases; expenditure budgetary savings in the 2021-2022 fiscal year will be used to make some capital purchases while other capital needs will be considered after the close Debt Service/Lease Purchase - There are: no new debti issuances included in the  the 2021-2022 fiscal year).  budget.  oft the 2021-2022 fiscal year once excess revenues are finalized.  2022-2023 budget.  This the 14th day ofJune, 2022,  Donald L. Gorham, Mayor  ATTEST:  Angela G. Stadler, CMC/NCCMC, City Clerk