ALLEGHANY COUNTY BUDGET ORDINANCE

FISCAL
YEAR 2008-2009

BE
IT ORDAINED by the Board of Commissioners of Alleghany County, North Carolina,
meeting this the 30th day of June, 2008, that:

Section
I.  The following amounts are hereby
appropriated in the General Fund for the operation of the county government and
its activities for the fiscal year beginning July 1, 2008, and ending June 30, 2009,
in accordance with the chart of accounts heretofore established for this
county:

Governing
Bodies            $
71,425

Administration            124,817

Finance            156,513

Board
of Elections              95,269

Planning            55,494

Recreation
183,841

Tax
Administration            297,865

Mapping            50,980

Register
of Deeds            174,910

Public
Buildings            291,827

Sheriff’s
Department            652,932

Dispatch            219,286

Roaring
Gap Deputies            74,897

Animal
Control            54,656

Facility
Fees            4,500

Jail            882,411

Emergency
Management            73,800

Building
Inspector            158,503

Health
Department            12,500

EMS            681,325

Cooperative
Extension            120,008

Soil
& Water            106,222

Veteran’s
Administration
25,061

Transportation
Administration             92,269

Social
Services             1,169,823

Public
Assistance            1,148,170

Special
Adoption Assistance            20,524

In
Home Aide            8,000

Child
Development            602,861

Work
First            14,138

County
Insurance            1,070,994

Debt
Service             1,521,474

School
Current Expense            2,498,525

Transfer
to School Capital            558,676

Special
Appropriations            1,599,508

Contingency            25,000

-------------------

$  14,899,005

Section II.  It is
estimated that the following revenues will be available in the General Fund for
the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Current
Year's Property Tax & Penalties            $
7,327,000

Prior
Year's Property Tax            210,000

Local Option 1% & (3) 1/2% Sales Taxes            2,300,881

State
& Federal Aid - Social Services Adm.
2,198,187

Revenues
from State            398,188

Law
Enforcement/Court & Jail Revenues            607,513

County Fees
and Services Revenues            723,166

Rents-Interest
and Miscellaneous Revenues
485,610

Transfers
& Other Revenues            320,420

Fund
Balance Appr.           328,040

-------------------

$ 14,899,005

Section III.  The
following amount is hereby appropriated in the Alleghany Economic Development
Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Alleghany
Economic Development Fund             $
219,937

Vet
Incentives            8,246

Joint
Regional Tourism            7,500

--------------

$
235,683

Section IV.  It is
estimated that the following revenues will be available in the Alleghany
Economic Development Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Appropriated
Fund Balance            $
230,883

Interest            4,800

-----------------

$
235,683

Section V.  The following
amount is hereby appropriated in the Alleghany County Scattered Site Grant Fund
for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Grant
Expenses            $
315,722

Section VI. It is estimated that the following revenues will be
available in the Alleghany County Scattered Site Grant Fund for the fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Grant
Revenues            $
315,722

Section VII.  The
following amount is hereby appropriated in the Alleghany County Single Family
Rehab Grant Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Grant
Expenses            $
157,114

Section VIII. It is estimated that the following revenues will be
available in the Alleghany County Single Family Rehab Grant Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Grant
Revenues            $
157,114

Section IX.  The following
amount is hereby appropriated in the Alleghany County Transportation Enterprise
Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Personnel
Expenses            $
168,826

Operational
Expenses            73,861

Capital
Expenses            78,700

Transfers            18,229

------------------

$ 339,616

Section X It is estimated that the following revenues will be
available in the Alleghany County Transportation Enterprise Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Grant
Revenues            $
159,043

Service
Revenues            180,573

-------------------

$ 339,616

Section XI.  The
following amount is hereby appropriated in the Alleghany County Fairgrounds
Fund for fiscal year beginning July 1, 2008, and ending June 30, 2009:

Operating
Expenses            $
28,810

Trail
Enhancements            8,483

---------------

$
37,293

Section XII.  It is
estimated that the following revenues will be available in the Alleghany County
Fairgrounds Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fees            $
3,600

Cleaning
Deposit            3,000

Rental
House            6,600

Fund
Balance Appropriation/Transfer from General Fund            24,093

---------------

$
37,293

Section XIII.  The
following amount is hereby appropriated in the Alleghany County Special Revenue
Drug Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Reserve for Drug Related Expenses                                                       $
214,915

Section XIV.  It is
estimated that the following revenues will be available in the Alleghany County
Special Revenue Drug Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Reserve
for Drug Related Expenses Fund Balance             $
214,490

Misc.
Income         225

Interest            200

---------------

$
214,915

Section XV. - The following amounts are hereby appropriated
in the Alleghany County Register of Deeds Enhancement Fund for fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Capital Expenses                                                                         $
57,515

Section XVI. - It is estimated that the following
revenues will be available in the Alleghany County Register of Deeds
Enhancement Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Transfer from General Fund                                                      $
19,051

Fund Balance Appropriation                                                         38,464

------------

$
57,515

Section XVII. - The following amounts are hereby
appropriated in the Alleghany County Soil and Water Fund for fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Eco Enhancement Expenses                                                    $
23,081

Co Op Expenses                                                                                5,000

Miscellaneous                                                                                       500

------------

$
28,581

Section XVIII. - It is estimated that the following
revenues will be available in the Alleghany County Soil and Water Fund for the
fiscal year beginning July
1, 2008, and ending June 30, 2009:

Transfer from General Fund                                                       $28,081

Donations                                                                                               500

------------

$
28,581

Section XIX.  The
following amount is hereby appropriated in the Alleghany County Library Fund
for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Book
Expenses            $  7,500

Annex
Expenses            1,050

Capital Building Expenses            28,155

---------------

$
36,705

Section XX.  It is
estimated that the following revenues will be available in the Alleghany County
Library Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fund
Balance Appropriation            $
25,705

Library Building Rent            5,000

Miscellaneous
Revenues            6,000

---------------

$ 36,705

Section XXI.  The
following amount is hereby appropriated in the Revaluation Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Reserve
for Revaluation
$ 41,000

Section XXII.  It is
estimated that the following revenues will be available in the Revaluation Fund
for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Contribution
from General Fund            $  40,000

Interest            1,000

--------------

$  41,000

Section XXIII.  The
following amount is hereby appropriated in the School Capital Reserve Fund for
the fiscal year beginning July 1, 2008, and ending June 30, 2009:

School
Capital Projects Fund            $
767,824

Section XXIV.  It is
estimated that the following revenues will be available in the School Capital
Reserve Fund for the period beginning July 1, 2008, and ending June 30, 2009:

Contribution
from General Fund—Art. 40 & 42          $ 558,676

Fund
Balance Appropriation            201,148

Interest            8,000

--------------

$
767,824

Section XXV. The following amount is hereby appropriated in the
Alleghany County Transfer Facility Enterprise Fund for the fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Transfer
Facility Functions            $
350,120

Disposal/Transportation
Expenses
489,828

-----------------

$
839,948

Section XXVI.  It is
estimated that the following revenues will be available in the Alleghany County
Transfer Facility Enterprise Fund for the fiscal year beginning July 1, 2008, and
ending June 30,
2009:

Transfer
Facility Fees            $
403,750

Tipping
Fees            353,560

White Goods/Scrap Tires Revenues            48,638

Sale of Fixed Assets            15,000

State
Reimbursement            9,000

Interest            10,000

---------------

$
839,948

Section XXVII.  The
following amount is hereby appropriated in the Alleghany County E-911 Fund for
fiscal year beginning July
1, 2008, and ending June 30, 2009:

Operating
Expenses            $
156,950

Section XXIII.  It is
estimated that the following revenues will be available in the Alleghany County
E-911 Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fees-E911
Surcharge    $ 156,950

Section XXIX.  There is
hereby levied a tax rate of $0.43 (forty-three cents) per $100 (One hundred
dollar) valuation of property listed for taxes as of January 1, 2008, for the
purpose of raising the revenues listed as "Current Year's Property Tax and
Penalties" in the General Fund in Section II of this Ordinance.

This
rate of tax is based on an estimated total valuation of property for the
purpose of taxation at $1,761,524,844 and an estimated tax collection rate of 95.9%.

Section XXX.  Special Authorization - Budget Officer

A. The Budget Officer shall be authorized to reallocate departmental
appropriations among the various objects of expenditure, as he believes
necessary.

B. The Budget Officer shall be authorized to effect
interdepartmental transfers, in the same fund, not to exceed 10% of the
appropriated monies for the department whose allocation is reduced.  Notation of all such transfers shall be
made to the Board on the next succeeding Financial Report.

C. May authorize interfund
loans for a period of not more than 60 days.

D. Interfund transfers
established in the budget document may be accomplished without recourse to the
Board.

Section XXXI.  Restriction - Budget Officer

A.  The interfund transfer of monies, except
as noted in Section XXVI, paragraph C and D, shall be accomplished by Board
authorization only.

B.  The utilization of the General Fund
contingency appropriation shall be accomplished only with Board
authorization.

C.  No salary increases, beyond those set
forth in the budget document, may be made without Board approval.

Section XXXII.  Capital Project Funds

The
following Capital Project Funds remain open:

A.
Courthouse Building Fund

B.
Sparta School
Addition Building Fund

Section XXXIII.  Utilization of Budget and Budget
Ordinance

This
Ordinance and the Budget Document shall be the basis of the financial plan for
Alleghany County Government during the 2008/2009 fiscal year.  The Budget Officer shall administer the
budget and he shall insure that operating officials are provided guidance and
sufficient details to implement their appropriate portion of the Budget.  The accounting section established
records that are in consonance with the Budget and this Ordinance and the
appropriate statutes of the State of North
Carolina.

Adopted
this the 30th day of June, 2008.