ALLEGHANY COUNTY BUDGET ORDINANCE

ALLEGHANY COUNTY BUDGET ORDINANCE

FISCAL YEAR 2009-2010

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BE IT ORDAINED by the Board of Commissioners of Alleghany County, North Caroli= na, meeting this the 30^th day of June, 2009, that:=

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= ; Section 1. General Fund

The following amounts are hereby appropriated in the General Fund for the opera= tion of the county government and its activities for the fiscal year beginning <= st1:date ls=3D"trans" Month=3D"7" Day=3D"1" Year=3D"2009" w:st=3D"on">July 1, 2009, and ending June 30, 2010, in accordance with the chart of accounts heretofore established for this county:

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= &nb= sp; = &nb= sp; = &nb= sp; = Governing Bodies &= nbsp; $ 77,929

= &nb= sp; = &nb= sp; = &nb= sp; = Administration &= nbsp; 123,672

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Finance &= nbsp; 158,916

= &nb= sp; = &nb= sp; = &nb= sp; Board of Elections = 90,965

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Planning &= nbsp; 59,399

= &nb= sp; = &nb= sp; = &nb= sp; = R= ecreation &= nbsp; 173,081

= &nb= sp; = &nb= sp; = &nb= sp; Tax Administration = ; 291,253

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Mapping &= nbsp; 64,607

= &nb= sp; = &nb= sp; = &nb= sp; = Register of Deeds = ; 170,914

= &nb= sp; = &nb= sp; = &nb= sp; = Public Buildings &nbs= p; 297,123

= &nb= sp; = &nb= sp; = &nb= sp; Sheriff’s Department &nb= sp; 649,468

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Dispatch &= nbsp; 215,620

= &nb= sp; = &nb= sp; = &nb= sp; Roaring Gap Deputies &= nbsp; 74,940

= &nb= sp; = &nb= sp; = &nb= sp; = Animal Control = 52,261

= &nb= sp; = &nb= sp; = &nb= sp; = Facility Fees &nb= sp; 4,500

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = Jail &= nbsp; 914,327

= &nb= sp; = &nb= sp; = E= mergency Management &nb= sp; 60,814

= &nb= sp; = &nb= sp; = &nb= sp; Building Inspector &nbs= p; 126,605

= &nb= sp; = &nb= sp; = &nb= sp; Heal= th Department &nb= sp; 12,500

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; EMS &nbs= p; 924,314

= &nb= sp; = &nb= sp; = &nb= sp; Cooperative Extension &nbs= p; 111,848

= &nb= sp; = &nb= sp; = &nb= sp; = Soil & Water &n= bsp; 76,530

= &nb= sp; = &nb= sp; = &nb= sp; Veteran’s Administration = ; 24,723

= &nb= sp; = &nb= sp; = Transportation Administration &nbs= p; 118,605

= ; &n= bsp; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; Social Services &nbs= p; 1,160,798

= ; &n= bsp; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; Public Assistance &nb= sp; 680,171

= &nb= sp; = &nb= sp; = Special Adoption Assistance = 17,744<= /p>

= &nb= sp; = &nb= sp; = &nb= sp; = In Home Aide &nbs= p; 8,000

= &nb= sp; = &nb= sp; = &nb= sp; Child Development &n= bsp; 536,115

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Work First &n= bsp; 11,869

= &nb= sp; = &nb= sp; = &nb= sp; = County Insurance &nbs= p; 1,054,937

= &nb= sp; = &nb= sp; = &nb= sp; = Debt Service = ; 1,396,200

= &nb= sp; = &nb= sp; = &nb= sp; School Current Expense &nbs= p; 2,498,525

= &nb= sp; = &nb= sp; = Transfer to School Capital &n= bsp; 506,059

= &nb= sp; = &nb= sp; = &nb= sp; Special Appropriations = ; 1,601,977

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp; ------------------- = ; &n= bsp; = ; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; $ 14,347,309

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It is estimated that the following revenues will be available in= the General Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010= :

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= &nb= sp; = C= urrent Year's Property Tax & Penalties &n= bsp; $ 7,327,000

= &nb= sp; = &nb= sp; = &nb= sp; Prior Year's Property Tax = 210,000=

= &nb= sp; = &nb= sp; Local Option 1% & (3) 1/2% Sales Taxes 1,605,426<= o:p>

= &nb= sp; = State & Federal Aid - Social Services Adm.&nb= sp; 2,165,444

= &nb= sp; = &nb= sp; = &nb= sp; Revenues from State &nb= sp; 564,033

= &nb= sp; = Law Enforcement/Court & Jail Revenues = 655,082=

= &nb= sp; = &nb= sp; County Fees and Services Revenues &nbs= p; 587,305

= &nb= sp; = Rents-Interest and Miscellaneous Revenues = ; 399,835

= &nb= sp; = &nb= sp; = Transfers & Other Revenues = ; 260,686

= &nb= sp; = &nb= sp; = &nb= sp; Fund Balance Appr. = 632,498

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; -------------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 14,347,309

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 2. Economic Development Fund

The following amount is hereby appropriated in the Alleghany Economic Development Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = Alleghany Economic Development Fund = ; $ 159,829

= &nb= sp; = &nb= sp; = &nb= sp; Vet/Dental Incentives &nb= sp; 12,208

= &nb= sp; = &nb= sp; = &nb= sp; Joint Regional Tourism &nb= sp; 7,500

= &nb= sp; = &nb= sp; = &nb= sp; Blue Ridge BDC/WCC&= nbsp; 25= ,000

= &nb= sp; = &nb= sp; = Rural Center Grant (Dentist) &nb= sp; 36,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; --------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 240,537

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It is estimated that the following revenues will be available in= the Alleghany Economic Development Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = Appropriated Fund Balance &= nbsp; $ 197,737

= &nb= sp; = &nb= sp; = Town of Sparta Contribution &= nbsp; 2,000

= &nb= sp; = &nb= sp; = Rural Center Grant (Dentist) &nb= sp; 36,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Interest &= nbsp; 4,800

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; -----------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 240,537

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 3. Scattered Site Grant Fund<= o:p>

The following amount is hereby appropriated in the Alleghany Cou= nty Scattered Site Grant Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = &nb= sp; = Grant Expenses = ; $ 202,890

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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, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; = Grant Revenues = ; $ 202,890

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 4. Single Family Rehab Grant = Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Single Family Rehab Grant Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = &nb= sp; = Grant Expenses = ; $ 1,183 &n= bsp;

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It is estimated that the following revenues will be available in= the Alleghany County Single Family Rehab Grant Fund for the fiscal year beginni= ng July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; = Grant Revenues = ; $ 1,183=

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 5. Transportation Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Transportation Enterprise Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; Personnel Expenses = ; $ 174,092

= &nb= sp; = &nb= sp; = &nb= sp; Operational Expenses = ; 86,910

= &nb= sp; = &nb= sp; = &nb= sp; = Capital Expenses = ; 7,450

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Transfers &= nbsp; 12,439

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp; ------------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 280,891

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

It is estimated that the following revenues will be available in= the Alleghany County Transportation Enterprise Fund for the fiscal year beginni= ng July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; = Grant Revenues = ; $ 100,223

= &nb= sp; = &nb= sp; = &nb= sp; Service Revenues = ; 180,668

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp; -------------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 280,891

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 6. Fairgrounds Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Fairgrounds Fund for fiscal year beginning July 1, 2009, and ending June 30, 2010:<= o:p>

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= &nb= sp; = &nb= sp; = &nb= sp; Operating Expenses = ; $ 36,317

= &nb= sp; = &nb= sp; = &nb= sp; Trail Enhancements &= nbsp; 5,483

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 41,800

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It is estimated that the following revenues will be available in= the Alleghany County Fairgrounds Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Fees= &= nbsp; $ 3,600

= &nb= sp; = &nb= sp; = &nb= sp; = Cleaning Deposit = 3,000

= &nb= sp; = &nb= sp; = &nb= sp; = Rental House &n= bsp; 7,200

= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nbs= p; 28,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = $ 41,800

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 7. Safety Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Safety Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:<= o:p>

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= Dispatch Console &= nbsp; &nbs= p; &= nbsp; &nbs= p; $ 100,000

= &nb= sp; = &nb= sp; = &nb= sp; = Training Facility = ; 175,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; -------------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 275,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

It is estimated that the following revenues will be available in= the Alleghany County Safety Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nb= sp; $ 275,000

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 8. Soil and Water Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Soil and Water Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010= :

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= Eco Enhancement Expenses = ; &n= bsp; = ; $ 25,539

= &nb= sp; = &nb= sp; = &nb= sp; = Coop Expenses = ; 5,500

= &nb= sp; = &nb= sp; = &nb= sp; Operating Expenses = ; 3,158

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Capital &= nbsp; 1,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; -------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 35,197

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

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, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nb= sp; $ 25,397

= &nb= sp; = &nb= sp; = &nb= sp; Program Revenues = ; 5,800

= &nb= sp; = &nb= sp; = Eco Enhancement Revenues = ; 4,000<= /p>

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------<= o:p>

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 35,197 =

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 9. Special Revenue Drug Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Special Revenue Drug Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= Reserve for Drug Related Expenses &n= bsp; = ; $ 175,920

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

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, 2009, and ending June 30, 2010:

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= &nb= sp; Reserve for Drug Related Expenses Fund Balance &nbs= p; $ 174,920

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Interest &= nbsp; 1,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------<= o:p>

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 175,920

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Sec= tion 10. Register of Deeds Enhancement Fund=

The following amounts are hereby appropriated i= n the Alleghany County Register of Deeds Enhancement Fund for fiscal year beginni= ng July 1, 2009, and ending June 30, 2010:

Capital Expenses &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; $ 47,387

It is estimated that the following revenues wil= l be available in the Alleghany County Register of Deeds Enhancement Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

Transfer from General Fund &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; $ 13,177

Fund Balance Appropriation &nb= sp; = &nb= sp; = &nb= sp; 33,710

Interest &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; &nbs= p; &= nbsp; 500

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ----= --------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 47,387

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 11. Library Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Library Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = &nb= sp; = Book Expenses = ; $ 7,500

= &nb= sp; = &nb= sp; = &nb= sp; = Annex Expenses = ; 1,050

= &nb= sp; = &nb= sp; = Capital Building Expenses 38,436

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp; = ---------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp; $ 46,986

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

It is estimated that the following revenues will be available in= the Alleghany County Library Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp;

= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nbs= p; $ 32,886

= &nb= sp; = &nb= sp; = &nb= sp; Library Building Rent 9,600

= &nb= sp; = &nb= sp; = M= iscellaneous Revenues = ; 4,500

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 46,986

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp;

= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 12. Revaluation Fund

The following amount is hereby appropriated in the Revaluation F= und for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = &nb= sp; Reserve for Revaluation &nbs= p; $ 10,000

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It is estimated that the following revenues will be available in= the Revaluation Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nbs= p; $ 10,000

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 13. School Capital Reserve Fu= nd

The following amount is hereby appropriated in the School Capital Reserve Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = School Capital Projects Fund &nbs= p; $ 745,934

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

It is estimated that the following revenues will be available in= the School Capital Reserve Fund for the period beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = &nb= sp; Contribution from General Fund—Art. 40 & 42&nb= sp; $ 506,059

= &nb= sp; = &nb= sp; = Fund Balance Appropriation &nbs= p; 233,275

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Interest &= nbsp; 6,600

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; --------------

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 745,934

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 14. Transfer Facility Fund

The following amount is hereby appropriated in the Alleghany Cou= nty Transfer Facility Enterprise Fund for the fiscal year beginning July 1, 2009, and ending June 30, 2010:

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= &nb= sp; = &nb= sp; = Transfer Facility Functions &= nbsp; $ 333,461

= &nb= sp; = &nb= sp; Disposal/Transportation Expenses = ; 455,034

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; -----------------=

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 788,495

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; =

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, 2009, and ending June 30, 2010:

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp;

= &nb= sp; = &nb= sp; = &nb= sp; Transfer Facility Fees = $ 400,000

= &nb= sp; = &nb= sp; = &nb= sp; = Tipping Fees &nb= sp; 339,295

= &nb= sp; = &nb= sp; White Goods/Scrap Tires Revenues &= nbsp; 35,900

= &nb= sp; = &nb= sp; = &nb= sp; State Reimbursement = 3,300

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; Interest &= nbsp; 10,000

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; ---------------<= o:p>

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; $ 788,495 = ; &n= bsp; = ; <= /span>

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 15. E-911 Fund

The following amount is hereby appropriated in the Alleghany Cou= nty E-911 Fund for fiscal year beginning July 1, 2009, and ending June 30, 2010:<= o:p>

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= &nb= sp; = &nb= sp; = &nb= sp; Operating Expenses = ; $ 115,403

= &nb= sp; = &nb= sp; = &nb= sp; = &nb= sp; = &= nbsp;

It is estimated that the following revenues will be available in= the Alleghany County E-911 Fund for the fiscal year beginning July 1, 2009, an= d ending June 30, 2010= :

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= &nb= sp; = &nb= sp; = &nb= sp; = Fees-E911 Surcharge $ 115,4= 03

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 16. Property Taxes/Tax Rate

There is hereby levied a tax rate of $0.43 (forty-three cents) p= er $100 (One hundred dollar) valuation of property listed for taxes as of January 1, 200= 9, for the purpose of raising the revenues listed as "Current Year's Prop= erty Tax and Penalties" in the General Fund in Section II of this Ordinance= .

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This rate of tax is based on an estimated total valuation of property for the purpose of taxation at $1,776,529,946 and an estimated tax collection rate = of 95.09%.

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 17. Special Authorization - B= udget Officer

A. The Budget Officer shall be authorized to reallocate departme= ntal 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 sha= ll be made to the Board on the next succeeding Financial Report.

= &nb= sp; = &nb= sp; = 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.

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= ; &n= bsp; = ; &n= bsp; = ; &n= bsp; = ; &n= bsp; Section 18. Restriction - Budget Offi= cer

A. The interfund transfer of monies, except as noted in Section 17, paragraph C and D, shall= be accomplished by Board authorization only.

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

= ; Section 19. Capital Project Funds

The following Capital Project Funds remain open:

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A.&n= bsp; Courthouse Building Fund

B.&n= bsp; Administration Building Fund

C.&n= bsp; QZAB Fund

= ; Section 20. 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 2009/2010 fiscal year. The Budget Officer shall administe= r the budget and he shall insure that operating officials are provided guidance a= nd 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.

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Adopted this the 30^th day of June, 2009.

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