Ordinance 24-11  Town of Holden Beach Fiscal Year 2024/2025 Budget Ordinance  An Ordinance to appropriate revenues and authorize expenses for the Fiscal Year beginning 1 July 2024 and ending 30. June 2025. BEITO ORDAINED by the Board of Commissioners of the Town of Holden Beach North Carolina that revenues and expenses for the Fiscal Year 2024/2025 are authorized as set out below:  Part :: General Fund REVENUES  An Ad' Valorem Tax Rate of thirteen cents ($.13) per one hundred dollars ($100) at full valuation is levied for  Fiscal Year 2024/2025. CREDIT CARD SITE FEE GENERAL AD' VAL TAXES - CURRENT AD VAL TAXES - PRIOR VEHICLE TAXES PNLTY & INT-A AD' VAL TAX VEHICLE STICKERS INTRST ON SAV & INVEST TAX PMTST TO BE REFUNDED MISCELLANEOUS SIDEWALK DEPOSIT HOUSE MOVING SECURITY DEP  3,750 3,097,643 36,000 35,000 15,000 1,500 20,000 100 20,750 500 2,000 200 300 65,854 500 228,454 4,000  BRIDGE FEE  PLUMBING SCREEN SALES BLUE CAN HOME RECYCLING DONATIONS  UTILITIES FRANCHISE TAX SALES ON TELECOMM-UTILFR    SALES TAX ON VIDEO PROGRM BEER &/OR WINE TAX POWELL BILL LOCAL SALES & USE TAX CAMA CONTRACT COURT COSTS PARKING VIOLATIONS ORDINANCE VIOLATIONS Mosquito Contract BUILDING PERMITS CAMA PERMITS ZONING FEES ELECTRICAL INSPECTION MECHANICAL INSPECTION PLUMBING INSPECTIONS ADMINISTRATIVE FEE-INSP HOMEOWNERS RECOVERY FUND REINSPECTION FEE SALES TAX REFUND DEMOLISH PERMIT SALE OF FIXED ASSETS  37,000 3,000 50,000 400,000 2,800 200 6,000 1,200 4,000 241,612 3,366 11,192 32,588 34,181 19,317 3,118 1,500 12,000 7,500 2,000 5,000 88,840 4,497,965  Transfers from SRF Canal Dredging Total for Revenue  2    EXPENSES Governing Body  SALARIES- MAYOR. AND COMMISSIONERS PROFESSIONAL SERVICES ADA. ASSESSMENT GOVERNING BODY-F FICA COMMUNICATIONS CAMERASYSTEM PUBLIC RELATIONS COMMUNITY EVENTS TRAVEL  7,800 120,000 50,000 599 7,644 50,000 1,500 1,500 2,000 1,250 2,100 500 1,500 500 500 10,000 9,367 200,000 94,904 11,250 120,661 693,575  AB-TRAVEL & TRAINING HURRICANE PREPARATION DECORATIONS ADVERTISING  AB-ADVERTISING MEETINGS HOLDEN BEACH FLAG AB-SUPPLIES & MATERIALS OPERATIONAL CONTINGENCIES NEW TOWN HALL DEBT SERVICE New Town Hall Ops, Maint and Repair  CONTRIBUTIONS Total  TRANSFER TO BEACH RE-NOURISHMENT FUND  3    Administration Expenses SALARIES  449,661 5,183 34,796 86,864 58,448 20,293 51,045 6,000 40,000 8,000 3,500 1,000 8,000 1,000 2,000 1,500 42,655 4,000 98,040 20,000 22,553 964,537  SALARIES-OVERTIME  FICA  GROUP INSURANCE RETIREMENT  401K EMPLOYERS MATCH COMMUNICATIONS PRINTING SOFTWARE TRAVEL & TRAINING M&R-EQUIPMENT ADVERTISING  DEPT SUPPLIES & MATERIALS  UNIFORMS  REWARDS AND WELLNESS PRGR SAFETY PROGRAMS ALL DEPTS CONTRACTED SERVICES DUES & SUBSCRIPTIONS INSURANCE & BONDS EQUIPMENT DEBTINTEREST Total    Police Expenses SALARIES  778,481 100,933 68,295 172,917 123,470 43,971 45,000 11,000 3,000 9,500 21,150 40,000 5,000 10,000 4,000 20,000 160,000 16,500 1,633,217  SALARES-OVERTIME  FICA  GROUP INSURANCE RETIREMENT  PD EMPLOYER'S 401K CONTRIBUTION  COMMUNICATIONS TRAVEL & TRAINING COMMUNITY WATCH M&R-EQUIPMENT M&R-VEHICLES GAS, OIL & TIRES DEPT SUPPLIES & MATERIALS  UNIFORMS POLICE INOCULATIONS EQUIPMENT  CAP OUTLAY-VEHICLES&EQUIP PROFFESSIONAL: SERVICES  Total    Planning and Inspections Expenses  SALARIES SALARIES OVERTIME FICA  252,816 3,500 19,608 62,879 32,937 12,096 13,000 2,000 10,000 5,500 2,000 5,000 5,000 2,500 20,000 2,000 1,300 10,000 462,135  GROUP INSURANCE RETIREMENT  401K EMPLOYERS MATCH COMMUNICATIONS PRINTING TRAVEL & TRAINING M&R-VEHICLES ADVERTISING GAS, OIL & TIRES DEPT: SUPPLIES & MATERIALS BUILDING INSP. UNIFORMS CONTRACTED SERVICES DUES & SUBSCRIPTIONS HOMEOWNERS RECOVERY FUND EQUIPMENT PURCHASE  Total    Public Works, Buildings, Grounds and Streets Expenses  SALARIES SALARIES OVERTIME PROFESSIONAL SERVICES  74,800 3,500 10,000 5,990 15,720 10,062 3,634 54,000 1,250 500 33,572 11,000 8,000 28,000 35,000  FICA  GROUP INSURANCE RETIREMENT  401K EMPLOYERS MATCH UTILITY- - STREET LIGHTS BUILDINGS UTILITY PAYMENT  TRAVEL  BLDINGS8GROUNDS MAINT/SUP M&REQUIPMENT M&RVEHICLES MAINT & REPSTREETS MAINT & REPAIR BULKHEADS STREET DRAINAGE PROJECTS STREET SIGN REPLACEMENT ADVERTISING GAS, OIL & TIRES  3,500 150 15,000 5,000 1,750 200,000 9,000 529,427  DEPTS SUPPLIES & MATERIALS  UNIFORMS  STREET PAVING PROJECTS SIDEWALK MAINTENANCE  Total  7    Sanitation Expenses SALARIES FULL TIME SALARIES OVERTIME FICA  49,107 5,600 4,185 15,720 7,030 2,725 400 300 23,000 1,500 40,049 64,958 500 215,074  GROUP INSURANCE RETIREMENT  401K EMPLOYERS MATCH TRAVEL & TRAINING MAINT & REPAIRS EQUIPMENT DEPT SUPPLIES & MATERIALS SANITATION UNIFORMS CONTRACTED SERVICES BLUE CAN HOME RECYCLING SOLID WASTE TIPPING FEES  Total  &    PART II. WATER & SEWER FUND  Revenues  CREDIT CARD SITE FEE WATER INTEREST ON INVESTMENTS RENTS & CONCESSIONS ADMINISTRATIVE FEES WATER MISCELLANEOUS REV SEWER FUND SEWER CAPACITY CHARGE SALES TAXI REFUND WATER WATER CAPACITY CHARGE WATER USE CHARGES SPECIAL CHARGES FOR UTIL Irrigation Meter Inspection Fees SEWER USE CHARGES AVAILABILITY FEE SEWER TAP & CONNECTION FEES TAP & CONNECT FEES-SEWER RECONNECTION FEES PNLTY & INTRST- BILLINGS  2,000 7,000 118,000 10,000 1,000 130,000 35,000 50,000 1,488,310 500 23,000 975,440 500 120,000 500 500 13,000 4,630,000 60,459 7,665,209  EPASTAG  Fund Balance Appropriated Total for Revenue  9    Water & Sewer Administration Expenses  SALARIES SALARIES-OVERTIME FICA  45,252 706 3,516 15,720 4,665 2,200 67,363 4,000 7,500 5,000 1,800 6,750 6,400 170,872  GROUP INSURANCE RETIREMENT  401KEMPLOYERS MATCH COMMUNICATIONS PRINTING TRAVEL & TRAINING M&R-EQUIPMENT DEPT SUPPLIES & MATERIALS CONTRACTED SERVICES DUES & SUBSCRIPTIONS  TOTAL  10    Water & Sewer Operation Expenses  SALARIES SALARIES-OVERTIME PROFESSIONAL SERVICES  249,428 12,021 42,500 17,600 20,001 66,809 33,596 5,567 4,250 4,000 77,000 2,000 22,400 12,000 45,000 7,000 120,000 12,000 4,000 180,000 75,000 4,800 50,000  Professional Services Irrigation Inspect  FICA  GROUP INSURANCE RETIREMENT  401K EMPLOYERS MATCH COMMUNICATIONS UTILITIES  UTIUTIES-PUMPING STATION  TRAVEL M&RI WATER TANK M &REQUIPMENT OPERATION & MAINT VACSYS M&RVEHICLES M & R WATER SYSTEM GAS, OIL & TIRES DEPT SUPPLIES & MATERIALS O&M VACUUM STATIONS METERS (NEW CONSTRUCTION)  UNIFORMS  CONTRACTED SERVICES  11    PURCHASES FOR RESALE COUNTY 0&M CHARGE SEWER CAPITAL OUTLAY-VALVE PITS CAP OUTLAY MAJ EQUIP SEWR WATER CAP OUTLAY-VEHICLES CONTRIBUTION TO CRF WATER CONTRIBUTION TO CRF SEWER EOC Ops, Maint and Repair AVAILABLE FOR APPROPRIATION  962,625 318,511 65,000 4,776,308 51,000 50,000 130,000 62,500 11,421 7,494,337 7,665,209  Ops TOTAL Total expenditure  12    PART III. Water and Sewer Capital Charge Fund  Asewer capital fee of $474 per developable property within the corporate limits of the Town of Holden Beach isa authorized for the payment of debt service tot fulfill the Town's sewer capital obligations. Said fee is to be billed concurrently with ad valorem property taxes and collected in accordance with applicable North Carolina  General Statues. REVENUES  CAPITAL CHARGES CTY-SEWER Total for Revenue  1,482,145 1,482,145  EXPENSES  CTY CAPITAL COSTS SEWER WATER CAP OUTLAY-VEHICLES DEBT INTEREST DEBT SERVICE SEWER NEW EOCDEBT SERVICE Total for EXPENSE  1,025,197 62,133 132,406 171,279 91,130 1,482,145  13    PARTI IV. BEACH, PARKS, ACCESS, RECREATION, TOURISM (BPART) FUND  REVENUES  CREDIT CARD SITE FEE BPART  150 4,050,000 27,000 500 46,019 10 22,000 15,000 12,000 420,000 2,000 769,700 125,300 750,000 6,239,679  ACCOM TAX  BRUNSWICK CO REFUND CRP ACCOMMODATIONS TAXI PENLTY INTEREST ON INVESTMENTS BPART CAP RES INTEREST 441 OBW RENTS MISCELLANEOUS BPART RECREATION PROGRAMS CAMA GRANTS SALES TAXI REFUND PARKING REVENUE OFF STREET PARKING FUND BALANCE APPROPRIATED Total for Revenue  14    EXPENSES  TRANSFER COUNTY ACCOM TAX DEBT SERVICE CENTRAL REACH SALARIES RECREATION FICA-RECREATION Group Insurance RETIREMENT REC  664,875 1,200,000 100,439 7,684 15,720 12,906 2,400 6,240 77,000 93,800 2,000 15,000 12,500 11,580 42,000 1,000 500 9,000 4,000 5,000 20,000 45,000  401K EMPLOYERS CONTRIBUTION  INTERNSHIP  PROFESSIONAL SERVICES WARD & SMITH  PROFESSIONAL SRV-MAINLAND PROFESSIONAL SERVICES- BEACH Recreation Programs Beautification Club  Jordan Blvd Ops, Mx and Repair Park and Rec Utilities Dog Park COMMUNICATIONS Gas Oil and Tires  Starfish Fire Substation Ops, Mx, Rpr TRAVEL & TRAINING PUBLIC REST ROOMS  15    BEACH EQUIPMENT MAINTENAN BEACH VEGETATION SHORELINE MONITORING DEBRIS REMOVAL FESTIVAL & SECURITY CONCERTS  1,000 30,000 30,000 65,000 2,400 40,000 32,000 3,000 3,000 141,000 334,000 134,735 30,000 500 35,000 50,600 750,000 333,334 610,000 45,000 200,000 45,000 191,072 83,096  HOLDEN BEACH PROMOTION CHAMBER OF COMMERCE Contributions BPART (Donations) ACCESS & REÇREATION ADA PROJECTS WASTE IND 2ND PICK-UP SAND FENCE PROJECT POCKET PARK 6280BW HALSTEAD PARK Rothschild Davis Park USACE CSDR STUDY DEBT SERVICE BLOCK Q BLOCKQPROJECTS  BLOCK QPROFESSIONAL: SERVICES 441 PROFESSIONAL SERVICES 441 UTILITIES & INSURANCE DEBT SERVICE 441 OBW Lockwood Folly Dredging  16    DEBT INTEREST SALARIES BEACH PROJECT OVERTIME - BEACH PROJECT FICA BEACH PROJECT RETIREMENT BEACH PROJECT 401K EMPLOYERS BEACH PRJT Group Insurance Beach Project CONTRACT SERVICES SANITATION BEACH RANGER SALARIES  158,027 77,504 4,409 6,266 10,526 3,965 27,510 105,000 20,000 20,910 2,500 1,500 94,500 168,681 6,239,679  BEACH RANGER SUPPLIES & EQUIPMENT & BEACH RANGER GAS, OIL, TIRES  FICA  transfer to beach inlet crf AVAILABLE FOR APPROPRIATION  Total  17    PARTI V. CANAL DREDGING FUND  Ina accordance with North Carolina General Assembly Session Laws 2004-104 as amended and 2005-90; as such, a canal dredging fee of $400 per lot (per the Fiscal Year 2008/2009 assessment district resolution) for Holden Beach Harbor is hereby established for the Fiscal Year beginning 1. July 2024 and ending 30. June 2025.  HOLDEN BEACH HARBOR REVENUES SRF HBH ASSESSMENTS BALANCE FORWARD HBH  140,070 1,248,000 1,388,070  Total  HOLDEN BEACH HARBOR EXPENSES SRF Administration - HBH SRF Legal Fees- HBH SRF WARD & SMITH HBH SRF Construction - HBH SRF Surveying HBH SRF Permitting CAMA - HBH SRF Permitting ACE & Other Agencies  6,064 6,064 15,633 1,041,053 69,404 34,702 34,702 41,642 69,404 34,702 34,702 1,388,070  SRF Designs - HBH  SRF Constract Docs, Plans, Specs -H HBH SRF Construct Management, Insp, Close SRF Transfer to General Fund- HBH  Total  18    Ina accordance with North Carolina General Assembly Session Laws 2004-104 as amended and 2005-90; as such, a canal dredging fee of $400 per lot (per the Fiscal Year 2008/2009 assessment district resolution) for Heritage Harbor is hereby established for the Fiscal Year beginning 1July 2024 and ending 30. June 2025.  HERITAGE HARBOR REVENUES SRF HHA ASSESSMENTS BALANCE FORWARD HH  137,293 750,097 887,390  Total  HERITAGE HARBOR EXPENSES SRF Administration HH SRF Legal Fees - HH SRF WARD & SMITH- HH SRF Construction HH SRF Surveying HH  1,058 1,058 15,632 665,543 44,370 22,185 22,185 26,622 44,370 22,185 22,185 887,390  SRF Permitting ACE & Other Agencies HH SRF Permitting CAMA HH SRF Designs - HH  SRF Contract Docs, Plans, Specs- HH SRF Construct Management, Insp, Closet- SRF Transfer to General Fund- HH  Total  19    Ina accordance with North Carolina General Assembly! Session Laws 2004-104 as amended and 2005-90; as such, a canal dredging fee of $390 per lot (per the Fiscal Year 2008/2009 assessment district resolution) for Harbor Acres is hereby established for the Fiscal Year beginning 1July 2024 and ending 30. June 2025.  HARBOR ACRES REVENUES SRF HA ASSESSMENTS BALANCE FORWARD Total  113,743 1,164,400 1,278,143  HARBOR ACRES EXPENSES SRF Administration- - HA SRF Legal Fees- HA SRF WARD & SMITH HA SRF Construction HA SRF Surveying HA SRF Permitting CAMA- - HA  4,965 4,965 15,633 958,607 63,907 31,954 31,954 38,344 63,907 31,954 31,954 1,278,143  SRF Permitting ACE & Other Agencies-H HA  SRF Designs HA  SRF Contract Docs, Plans, Specs - HA SRF Construct Management, Insp, Close- SRF Transfer to General Fund- HA  Total  20    PART VI. CAPITALR RESERVE FUNDS  A. WATER CAPITAL RESERVE FUND  REVENUES  TRANSFER FROM CRF WATER CRF WATER INTEREST TOTAL FOR FUND  50,000 194,674 244,674  EXPENSES  CAP RES MISCELLANEOUS EXP TOTAL FOR FUND  244,674 244,674  B. SEWER CAPITAL RESERVE FUND  REVENUES  TRANSFER FROM CRF SEWER CRF SEWER INTEREST TOTAL FOR FUND  130,000 449,461 579,461  EXPENSES  CAP RES MISCELLANEOUS EXP TOTAL FOR FUND  579,461 579,461  21    . BEACH AND INLET MANAGEMENT CAPITAL RESERVE FUND  REVENUES  CRF BEACH INTEREST TRANSFER FROM BPART TRANSFER FROM GENERAL FUND  2,058,171 94,500 120,661 2,273,332  TOTAL FORFUND EXPENSES  CAP RES MISCELLANEOUS EXP TOTAL FORI FUND  2,273,332 2,273,332  22    PART VII. TAXRATE Fiscal Year 2024/2025.  An Ad Valorem Tax Rate of thirteen cents ($.13) per one hundred dollars ($100) at full valuation is levied for  PART VIII. BUDGET ADMINISTRATION  This Budget Ordinance shall be the financial plan for the Holden Beach Municipal Government during the fiscal year beginning 1July 2024 and ending 30. June 2025. The Board of Commissioners shall approve all reallocations of budgeted funds between Funds and may amend the Budget Ordinance at any time so long as the Budget Ordinance, as amended, satisfies the requirements of North Carolina General Statutes 159-8 and 159-13. The Budget Officer shall administer and shall insure operating officials are provided guidance and sufficient details to implement their appropriate portion of the budget. In accordance with North Carolina General Statute 159-15 and 26, the Budget Officer may reallocate budgeted funds within al Fund without limitation and shall establish/maintain an accounting system designed to show in detail the Town's assets, liabilities, equities, revenues and expenditures. The Town of Holden Beach ten year Capital Improvement Plan  ish hereby incorporated and approved as presented at Atch 1.  Effective Date and Approval.  This Ordinance is effective 1. July 2024 as adopted this  day of June, 2024.  J.Alan Holden, Mayor  ATTEST:  Heather Finnell, Town Clerk  1Atch: Town of Holden Beach Ten Year Capital Improvement Plan  23