Management Services - Budgets

For the Fiscal Year 2008 - 2009

For the Fiscal Year 2007 - 2008

For the Fiscal Year 2006 - 2007

For the Fiscal Year 2005 - 2006
For the Fiscal Year 2004 - 2005
For the Fiscal Year 2003 - 2004
For the Fiscal Year 2002 - 2003
For the Fiscal Year 2001 - 2002
For the Fiscal Year 2000 - 2001
For the Fiscal Year 1999 - 2000
For the Fiscal Year 1998 - 1999
For the Fiscal Year 1997 - 1998


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On May 6, 2008, the City Manager presented a balanced FY2008-09 Budget proposal that totaled $63,852,019 for all funds.  The public hearing was set for Tuesday, May 20, 2008.  Fifteen citizens spoke at the hearing.

The budget work session was set for Tuesday, May 27, 2008 and Thursday, May 29, 2008.  The discussion related to the budget centered around the following topics:

• The proposed 9.7% increase in water and sewer rates
• Mass Transit and the proposed fare increase
• Fund Balance for General Fund
• Need for enhanced code enforcement and the code enforcement plan
• Review of capital outlay
• Review of special community efforts groups appropriations
• Review of special project

By consensus, City Council agreed to a 5.7% water and sewer rate increase, no fare increase for Mass Transit, no tax increase, implementation of the code enforcement plan and the addition of funding for certain capital outlay and special programs.

Much discussion focused on the use of fund balance and the City’s policy of having a fund balance of 10% of the General Fund operating budget.  Based on the current status of the economy and the water and sewer rate increase, City Council wanted no tax increase.  City Council agreed to use fund balance from the General Fund to fund the code enforcement plan and the additional items identified by Council.

The final adopted FY2008-09 Budget for all funds was $63,585,225 which City Council adopted on June 3, 2008.

The full transcript of the budget discussions and public hearings can be read at the City’s website:  http://www.salisburync.gov/council/agenda_minutes.html.

For a detailed review of the Budget and changes to it, please read the Budget Transmittal Letter of the City Manager.

On May 1, 2007, the City Manager presented a balanced FY2007-08 Budget proposal that totaled $58,803,700 for all funds.  The public hearing was set for Tuesday, May 15, 2007.  Two citizens spoke at the public hearing. 

The budget work session was set for Monday, May 21, 2007 and Tuesday, May 22, 2007, if needed.  The discussion related to the budget centered around the following topics:

• Schedule of committed expenditures by fiscal year
• Budget trend analysis
• Property revaluation and tax neutral calculation
• Review of special community efforts groups appropriations
• Review of safety and crime prevention program
• Review of special projects
• Review of other issues

 This budget work session was recessed until Tuesday, May 22, 2007.  Much discussion centered on the increase in valuations as given by Rowan County Tax Assessor as to its accuracy.  City Council wanted to include the components of the Safety and Crime Prevention Program as outlined on pages iii-iv, but not increase the tax rate above the revenue neutral tax rate of $.59/$100 assessed valuation.  This work session was recessed until May 31, 2007.

Prior to that work session, the City’s Management Team met and discussed the budget and Council’s request.  The Management Team members identified specific one-time capital expenditures that could be appropriated from Fund Balance, but expended only if sufficient revenues increased to fund them.  After discussion of possible items, a concise list of eight items was identified.  The Management Team then discussed each of these projects specifically and developed a consensus of funding order if funds become available.  Specific consideration was given to those items that represented health, safety, and welfare.  The following list was developed based on priority:

On May 31, 2007, the City Manager brought forth this proposal to keep the tax rate at $.59 and implement the Safety and Crime Prevention Program.  City Council concurred with the plan and approved the FY2007-08 Annual Budget with a unanimous vote.

The final adopted FY2007-08 Budget for all funds was $58,575,844 with the tax rate set at $.59 per $100 assessed valuation.

The full transcript of the budget discussions and public hearings can be read at the City’s website:  http://www.salisburync.gov/council/agenda_minutes.html.

For a detailed review of the Budget and changes to it, please read the Budget Transmittal Letter of the City Manager.

On May 2, 2006, the City Manager presented a proposed balanced FY2006-07 Budget that totaled $55,605,065 for all funds.  The public hearing was set for Tuesday, May 16, 2006. 

The budget work session was set for Tuesday, May 23, 2006.  Four hours of discussion related to the budget centered around the following topics:

• Recycling fees
• Front-end collection of dumpsters
• Fuel usage and costs
• Completion of Fire Station 4 and the budgetary impact
• Human Resource issues including new staffing, merit raises, and health insurance costs
• Salisbury-Rowan Utilities and the factors contributing to the utility rate increase
• Customer Resource Management software
• Fund balance for the General Fund

This budget work session was recessed until Wednesday, May 24, 2006.  After discussion of General Fund budget changes from FY2006 to FY2007, the City Council requested that the City Manager develop a General Fund budget with a one cent tax increase and another budget with a one and one-half cent tax increase for the June 6, 2006 City Council meeting.

At the June 6, 2006 City Council meeting, City Council adopted the FY2006-07 Budget with a one cent tax increase for the General Fund.  Due to lower funding needs, City Council approved a slight reduction in the Transit Fund budget, while approving the other Funds as recommended by the City Manager.

The final adopted FY2006-07 Budget for all funds was $55,357,749 with the tax rate set at $.625 per $100 assessed valuation.

The full transcript of the budget discussions and public hearings can be read at the City’s website:  http://www.salisburync.gov/council/agenda_minutes.html.

 For a detailed review of the Budget and changes to it, please read the Budget Transmittal Letter of the City Manager.

On May 3, 2005, the City Manager presented a balanced FY2005-06 Budget proposal that totaled $52,929,082 for all funds.  The public hearing was set for Tuesday, May 17, 2005.  No citizens spoke at the public hearing. 

The budget work session was set for Tuesday, May 24, 2005.  During the work session and after much deliberation, City Council agreed to a no tax increase budget for the General Fund and use fund balance to pay for the construction of the new fire station.  The water and sewer average residential rate increase was set at less than seven percent.

The City Manager presented revised budgets with the aforementioned scenarios at the June 7^th Council meeting, which were subsequently adopted.  The final water and sewer average residential rate increase was 6.9%.  For the adopted budgets of the General Fund and the Water and Sewer Fund, all expenses related to the utility system consolidations with the Towns of China Grove and Landis were removed since no agreement was attained.  The final adopted FY2005-06 Budget for all funds was $50,899,464

The full transcript of the budget discussions and public hearings can be read at the City’s website http://www.salisburync.gov/council/agenda_minutes.html.

For a detailed review of the Budget and changes to it, please read the Budget Transmittal Letter of the City Manager.

On May 28, 2004, the City Manager distributed a balanced FY2004-05 Budget proposal that totaled $51,531,962 for all funds.

On June 1, 2004, the City Manager conducted a formal presentation of the Budget during the regularly scheduled City Council meeting.  The public hearing was set for Tuesday, June 15, 2004.  Six citizens spoke at that public hearing, all against additional taxation and fee/rate increases.

Due to the significant proposals of a property tax increase, new and increased waste collection fees, a new vehicle tax, and a 9.77% average increase in residential water and sewer rates, two Budget work session were held:  Friday, June 4, 2004 and Wednesday, June 9, 2004.   

City Council agreed to a 6.41% rate increase for residential water and sewer rates at the June 9^th work session.  But after much discussion, the City Council could not agree on the mix of property tax increase and fee increases for the General Fund and asked the City Manager to bring back proposals with a three-cent ($.03) tax property tax increase and a three and one-half cent ($.035) property tax increase along with the $10 vehicle tax and no increase in the waste collection fees. 

The City Manager presented budgets with the aforementioned scenarios at the June 15^th Council meeting.  The full transcript of the budget discussions and public hearings can be read at the City’s website http://www.salisburync.gov/council/archives.html.

For a detailed review of the Budget and changes to it, please read the Budget Transmittal Letter of the City Manager.

On May 6, 2003, the City Manager presented a balanced FY2003-04 Budget proposal that totaled $53,427,764 for all funds.  The public hearing was set for Tuesday, June 3, 2003.  Four citizens spoke at the public hearing, either requesting project funding or commenting about services.  Additionally, the City received two letters requesting funding for specific projects.

 Due to the impact on the citizens of not decreasing the tax rate after the revaluation, the City held two Budget work sessions, one on June 4, 2003 and the second on June 12, 2003. 

 After much discussion in the two work sessions, City Council members adopted on June 12, 2003 a tax rate of $.58/$100 assessed valuation, a decrease of $.02/$100 assessed valuation.  The General Fund items not funded were: the position of Public Information Officer, replenishment of Fund Balance, the Economic Development Commission Marketing Plan and capital outlay for facilities in the Fire Department.  Also, funding for Rowan Chamber of Commerce was deferred with those funds reallocated to the NC Transportation Museum and Catawba College Center for the Environment. 

Due to an agreement with Downtown Salisbury Inc., the City will pay for insurance and partial maintenance of the trolleys.  The Transit Fund will be incurring an extra $35,000 annually for these expenditures and the Adopted Budget was increased to reflect the additional expenditures. 

The Budgets as recommended by the City Manager in the other funds were adopted at the June 12, 2003 City Council Meeting.  For FY2003-04, the total adopted Budget for all funds is $53,256,154.

For a detailed review of the Budget, please read the Budget Transmittal Letter of the City Manager.

On May 7, 2002, the City manager presented a balanced FY2002-03 Budget proposal that totaled $42,754,602 for all funds.  The public hearing was set for Tuesday, June 18,2002.  No citizens spoke at the public hearing.

At a special City Council Meeting on June 27, 2002, City Council adopted the Annual Budget recommended by the City Manager.

For a detailed review of the Budget, please read the Budget Transmittal Letter of the City Manager.

On June 5, 2001, the City Manager presented a balanced FY2001-02 Budget proposal that totaled $41,913,622 for all funds. City Council had set a budget work session for Thursday, June 14 and a public hearing for Tuesday, June 19. A second budget work session was held on Wednesday, June 27 for further discussion on budgetary options and subsequent adoption of the Annual Budget.

After much discussion at the work sessions, City Council members agreed to a 9.9 percent average residential water and sewer rate increase effective July 1, 2001 due to the addition of customers in the South Rowan area during the fourth quarter of the fiscal year. All other City Manager recommendations were adopted as stated.

For a detailed review of the Budget, please read the Budget Transmittal Letter of the City Manager.

On June 6, 2000, the City Manager presented a balanced FY2000-01 Budget proposal that totaled $42,936,078 for all funds. City Council had set a budget work session for Wednesday, June 7 and a public hearing for Tuesday, June 20, 2000 at 4:00 p.m. A second budget work session was held on Monday, June 19, 2000 for further discussion on budgetary options.

After much discussion at the work sessions, the majority of City Council members agreed to a $.03 tax increase instead of the $.04 tax increase as recommended by the City Manager. City Council also wanted to increase funding for Incentives in New Historic Districts (Special Projects – Land Management and Development-Planning) and to fund $10,000 for Club House Drive Widening (Special Projects – Land Management and Development-Engineering). Below is a summary of the changes from the Recommended Budget.

On June 20, 2000, City Council adopted a balanced Budget Ordinance for FY2000-01 totaling $42,768,408 for all funds after holding a public hearing at which one citizen spoke.

For a detailed review of the Budget, please read the Budget Transmittal Letter of the City Manager.

On June 1, 1999, the City Manager presented a balanced FY1999-2000 Budget proposal that totaled $39,352,375 for all funds.  After a brief presentation of the highlights of the proposed budget, City Council set a budget short sleeve work session for Monday, June 13, 1999 at 4:00pm and a public hearing for Tuesday, June 14, 1999 at 4:00pm. 

On June 15, 1999, City Council adopted a balanced Budget Ordinance for FY1999-00 totaling $39,371,288 for all funds after holding a public hearing at which no one spoke.  The recommended budget was adopted as presented except for increases in Special Projects (Exhibit 1) and Special Appropriations (Exhibit 2) as shown below: