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HomeMy WebLinkAbout061614a Agenda PackageAgenda Item _Lf___~._-~C~- Date: 06/16/2014 Approved By : TO : HARNETI COUNTY BOARD OF COMMISSIONERS RE: CONSIDERATION OF REFUND FOR TAXES, INTEREST AND PENALTIES FOR ALL MUNICIPALITIES BAGLEY, CHARLES GREGORY Re-billed to L, BAGLEY LISA City 0.00 include house and 0001012908-2013-2013-000000 196.22 Refund recycle fee County 196.22 2 BASS, CARRIE MCLEAN City 0.00 Value Decrease 0000003627-2013-2013-000000 127.97 Refund County 127.16 3 MCCLOSKEY, JAMES E IV City 0.00 Military Exemption 0001668227-2009-2009-000000 84.64 Refund County 84.64 4 MCCLOSKEY, JAMES E IV City 0.00 Military Exemption 0001777975-2010-2010-000000 53.54 Refund County 53.54 5 MCCLOSKEY, JAMES E IV City 0.00 Military Exemption 0001777975-2011-2011-000000 50.08 Refund County 50.08 6 MCCLOSKEY, JAMES E IV City 0.00 Military Exemption 0001777975-2012-2012-000000 49.42 Refund County 49.42 7 MCCLOSKEY, JAMES EUGENE City 0.00 Military Exemption 0002105384-2013-2013-000000 72.07 Refund County 72.07 8 MCCLOSKEY, JAMES EUGENE City 0.00 Military Exemption 0002110624-2013-2013-000000 187.44 Refund County 187.44 9 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001757648-2009-2009-000000 129.13 Refund County 129.13 10 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001859655-2010-2010-000000 12.13 Refund County 12.13 11 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001859655-2011-2011-000000 11.06 Refund County 11.06 12 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001859655-2012-2012-000000 10.55 Refund County 10.55 13 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001876256-2010-2010-000000 114.52 Refund County 114.52 14 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001876256-2011-2011-000000 111.79 Refund County 111.79 15 MCCLOSKEY, JAMES EUGENE IV City 0.00 Military Exemption 0001876256-2012-2012-000000 107.68 Refund County 107.68 16 MCCLOSKEY, MARYANN 0001889976-2011-2010-000000 City 0.00 3.30 Refund Military Exemption County 3.30 17 MCCLOSKEY, MARYANN City 0.00 Military Exemption 0001889976-2011-2011-000000 3.11 Refund County 3.11 18 STOKES, KENNETH RAY JR City 0.00 Military Exemption 0002090602-2013-2013-000000 165.08 Refund County 165.08 19 THE LOVE CENTER OF DUNN City(CI05) 54.36 Religious 0002107621-2013-2013-000000 133.91 Refund Exemption County 79.55 5. KEITH FAULKNER City Total 54.36 Revenue Administrator County Total 1,568.47 Total to be 1,622.83 Refunded CC: S. KEITH FAULKNER Date: 06/16/2014 Approved By: _______ _ TO : HARNETT COUNTY BOARD OF COMMISSIONERS RE: CONSIDERATION OF REFUND FOR TAXES, INTEREST AND PENALTIES FOR ALL MUNICIPALITIES CENTRAL CAROLINA HOLDINGS LLC 1616 MCKOY TOWN ROAD CAMERON NC 283260000 CAMERON NC, 28326 -0000 S. KEITH FAULKNER Revenue Administrator CC: S. KEITH FAULKNER 0001556813-2012-2012-Cicy 110000 0.00 Councy 15,840.51 CicyTotal Councy Total Total to be Refunded ~~~,~ ; ·. ~alison Released in order tore- bill; funds will 15,840.51 Refund be applied to corrected bill 0.00 15,840.51 15,840.51 Board Meeting Agenda Item MEETING DATE: June 16,2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Amend Offer of Employment REQUESTED BY: Jennifer J. Slusser, Senior County Staff Attorney REQUEST: Per the unanimous request of the Harnett County Board of Commissioners, approve amended offer of employment to Tommy R. Burns, County Manager. The amendment provides that if Mr. Burns' employment with County of Harnett is terminated by County of Harnett for any reason other than conviction of a felony or misdemeanor involving moral turpitude (including peljury), he will receive a minimum severance payment equal to three (3) months gross salary to include accrued benefits. This severance payment will extend by one month per year of continuous service from the original date of hire, not to exceed a maximum of six months. All other terms of Mr. Bums' offer of employment remain the same, are ratified, and are in full effect. The amended offer letter is attached. COUNTY MANAGER'S RECOMMENDATION: C:\Users\gwheeler\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook\Z5TP9EAN\14 06 09 Agenda Request Amended Offer Letter. doc Page I of I June 16,2014 Human Resources www.harnett.org PO Box 778 liii ngton, NC 27546 Mr. Tommy R. Burns ph 910-893-7567 fax 910-814-0350 2337 Oak Grove Church Road Angier, North Carolina 27501 Re: Amendment to Offer of Employment Dear Mr. Burns: The Harnett County Board of Commissioners thanks you for your service to County of Harnett. On June 16, 2014, the Harnett County Board of Commissioners voted unanimously to amend your offer of employment contained in our offer letter to you dated March 13, 2013. The amendment to your offer is mutually beneficial and supports continuity of operations within Harnett County. In consideration of the mutual benefits received, Harnett County amends its offer of employment dated March 13, 2013 as follows: · 1. Strike bullet point five ("If your employment with Harnett is termed (sic) for any reason, you will receive three months' severance to include accrued benefits.") in its entirety; 2. Replace bullet point five by adding the following: • If your employment with County of Harnett is terminated by County of Harnett for any reason other than conviction of a felony or misdemeanor involving moral turpitude (including perjury), you will receive a minimum severance payment equal to three (3) months gross salary to include accrued benefits. This severance payment will extend by one month per year of continuous service from the original date of hire, not to exceed a maximum of six months. All other terms of your offer of employment contained in our letter to you dated March 13, 2013 remain the same, are ratified, and are in full effect. Please acknowledge your acceptance of this amended offer by signing and returning the enclosed copy. If you have any questions, please feel free to contact me at 910-814-6401. Sincerely, ~A John P. Rankins, Jr. Director of Human Resources and Risk Management My signature below indicates acceptance of the amended offer of employment as outlined in this letter. Signature strong roots· new growth Date Hccrrett County does not d1scr'Minate on the bas.s of race, color, national ong1n, ge~der, rel·g o~. age or a sab1hty :n e"'lploy:nent or tne provisic1 of ser;1ces. Agenda Item 4-E EXTRACT FROM MINUTES OF BOARD OF COMMISSIONERS A regular meeting of the Board of Commissioners (the "Board") of the County of Harnett, North Carolina (the "County") was held at the County Commissioners' Meeting Room, Harnett County Administration Building, 102 East Front Street, Lillington, North Carolina, at 7:00p.m. on June 16, 2014 (the "Meeting"), after proper notice, and was called to order by Chairman Joe Miller, and upon the roll being called, the following members of the Board answered present: The following members of the Board were absent: Also present: Commissioner introduced the following Bond Order, copies of which have ------- been made available to the Board: BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS OF THE COUNTY OF HARNETT, NORTH CAROLINA WHEREAS, the Board of Commissioners (the "Board'') of the County ofHarnett, North Carolina (the "County") has ascertained and hereby determines that it is necessary to pay the capital costs of providing for the construction, renovation, improvement, equipping and furnishing of public school facilities within the County, including the acquisition of land, rights-of-way and easements required therefor; and WHEREAS, an application has been filed with the Secretary of the Local Government Commission of North Carolina (the "Commission") requesting Commission approval of the General Obligation School Bonds hereinafter described as required by the Local Government Bond Act, and the Clerk to the Board has notified the Board that the application has been accepted for submission to the Commission. NOW, THEREFORE, BE IT ORDERED by the Board of Commissioners of the County of Harnett, North Carolina, as follows: Section 1. In order to raise the money required for the purposes described above, in addition to any funds which may be made available for such purposes from any other source, General Obligation School Bonds of the County are hereby authorized and shall be issued pursuant to the Local Government Finance Act of North Carolina. The maximum aggregate principal amount of such General Obligation School Bonds authorized by this order shall be $100,000,000. Section 2. A tax sufficient to pay the principal of and interest on said General Obligation School Bonds when due shall be annually levied and collected. Section 3. A sworn statement of the County's debt has been filed with the Clerk to the Board of Commissioners and is open to public inspection. Section 4. This bond order shall take effect when approved by the voters of the County at a referendum scheduled for November 4, 2014. PP AB 2449363v2 Agenda Item _q___,.__ ... _,_~--- EXTRACT FROM MINUTES OF BOARD OF COMMISSIONERS A regular meeting of the Board of Commissioners of the County of Harnett, North Carolina (the "Board") was held at the County Commissioners' Meeting Room, Harnett County Administration Building, 102 East Front Street, Lillington, North Carolina, at 7:00 p.m. on June 16, 2014 (the "Meeting"), after proper notice, and was called to order by Chairman Joe Miller, and upon the roll being called, the following members of the Board answered present: The following members of the Board were absent: Also present: Commissioner introduced the following resolution (the "Resolution''), a summary of which had been provided to each Commissioner, a copy of which was available with the Clerk to the Board of Commissioners and which was read by title: RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA REGARDING A BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS, SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION OF AN OTICE OF SAID PUBLIC HEARING WHEREAS, a bond order entitled: "BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS OF THE COUNTY OF HARNETT, NORTH CAROLINA;" has been introduced at a meeting ofthe Board of Commissioners (the "Board'') of the County ofHarnett, North Carolina this 16 1h day of June, 20 14; and WHEREAS, the Board desires to provide for the holding of a public hearing thereon on July 21, 2014 and the submission of a statement of debt in connection therewith as required by The Local Government Bond Act. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE COUNTY OF HARNETT, NORTH CAROLINA that the public hearing on said bond order shall be held on the 21st day of July, 2014 at 7:00p.m. at the County Commissioners' Meeting Room, Harnett County Administration Building, 102 East Front Street, Lillington, North Carolina. BE IT FURTHER RESOLVED that the Clerk to the Board is hereby directed to cause a copy of said bond order to be published with a notice of such hearing in the form prescribed by law in the Dunn Daily Record on or before the 11th day of July, 2014. BE IT FURTHER RESOLVED that the Finance Officer is hereby directed to file prior to publication of the bond order with the notice of such public hearing, a statement setting forth the debt incurred or to be incurred, the net debt of the County, the assessed value of property subject to taxation by PP AB 2449363v2 the County and the percentage that net debt of the County bears to the assessed value of property subject to taxation. BE IT FURTHER RESOLVED that this Resolution shall become effective on the date of its adoption. Upon motion of Commissioner , seconded by Commissioner , the foregoing resolution entitled: "RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA REGARDING A BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS, SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION OF A NOTICE OF SAID PUBLIC HEARING" was adopted by the following vote: AYES: NAYS: PASSED, ADOPTED AND APPROVED this 16 1h day of June, 2014. PP AB 2449363v2 STATE OF NORTH CAROLINA COUNTY OF HARNETT ) ) ) ss: I, Margaret Regina Wheeler, Clerk to the Board of Commissioners of the County of Harnett, North Carolina, DO HEREBY CERTIFY that the foregoing is a true and exact copy of a Resolution entitled, "RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA REGARDING A BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS, SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION OF A NOTICE OF SAID PUBLIC HEARING" adopted by the Board of Commissioners of the County of Harnett, North Carolina, in regular session convened on the 16tl1 day of June, 2014. WITNESS my hand and the corporate seal of the County of Harnett, North Carolina, this the __ day of July, 2014. Margaret Regina Wheeler Clerk to the Board of Commissioners (SEAL) PP AB 2449363v2 NOTICE OF PUBLIC HEARING BOND ORDER AUTHORIZING THE ISSUANCE OF $100,000,000 GENERAL OBLIGATION SCHOOL BONDS OF THE COUNTY OF HARNETT, NORTH CAROLINA WHEREAS, the Board of Commissioners (the "Board") of the County of Harnett, North Carolina (the ''County") has ascertained and hereby determines that it is necessary to pay the capital costs of providing for the construction, renovation, improvement, equipping and furnishing of public school facilities within the County, including the acquisition ofland, rights-of-way and easements required therefor; and WHEREAS, an application has been filed with the Secretary of the Local Government Commission of North Carolina (the "Commission") requesting Commission approval of the General Obligation School Bonds hereinafter described as required by the Local Government Bond Act, and the Clerk to the Board has notified the Board that the application has been accepted for submission to the Commission. NOW, THEREFORE, BE IT ORDERED by the Board of Commissioners of the County of Harnett, North Carolina, as follows: Section 1. In order to raise the money required for the purposes described above, in addition to any funds which may be made available for such purposes from any other source, General Obligation School Bonds of the County are hereby authorized and shall be issued pursuant to the Local Government Finance Act of North Carolina. The maximum aggregate principal amount of such General Obligation School Bonds authorized by this order shall be $100,000,000. Section 2. A tax sufficient to pay the principal of and interest on said General Obligation School Bonds when due shall be annually levied and collected. Section 3. A sworn statement of the County's debt has been filed with the Clerk to the Board and is open to public inspection. Section 4. This bond order shall take effect when approved by the voters of the County at a referendum scheduled for November 4, 2014. The foregoing bond order has been introduced and a sworn statement of debt has been filed under the Local Government Bond Act showing the appraised value of the County of Harnett, North Carolina to be $ and the net debt thereof, including the proposed bonds, to be $ ------- The finance officer of the County has filed a statement estimating that the total amount of interest that will be paid on the bonds over the expected term of the bonds, if issued, is $ . The estimate is preliminary, is for general informational purposes only, and may differ from the actual interest paid on the bonds. A tax will be levied to pay the principal of and interest on the bonds if they are issued. Anyone who wishes to be heard on the questions of the validity of the General Obligation School Bond Order and the advisability of issuing the bonds may appear at a public hearing or an adjournment thereof to be held at the County Commissioners' Meeting Room, Harnett County Administration Building, 102 East Front Street, Lillington, North Carolina, at 7:00p.m. on the 21"1 day of July, 2014. PPAB 2449363v2 /s/ Margaret Regina Wheeler Clerk to the Board of Commissioners County of Harnett, North Carolina Board Meeting Agenda Item MEETING DATE: June 16,2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Resolution for Signature for Non-Contractual Documents REQUESTED BY: Barry A. Blevins I b-e-t'\e.-.q, I 5 ~rvic es c; y.~c.+or REQUEST: General Services request the Board of Commissioners review and approve a Resolution allowing Barry A. Blevins to sign non-contractual documents for the 2011 CDBG Scatter Site Housing Program. FINANCE OFFICER'S RECOMMENDATION: COUNTY MANAGER'S RECOMMENDATION: http:/ /www.hamett. org!boc/ downloads/agendaform20 14. doc I of I Page COUNTY OF HARNETT 2011 COMMUNITY DEVELOPMENT PROGRAM RESOlUTION AUTHORIZING BARRY A BlEVINS, DIRECTOR OF GENERAl SERVICES, TO SIGN COMMUNITY DEVElOPMENT BlOCK GRANT DOCUMENTS Be it Resolved by the Board of Commissioners of the County of Harnett, North Carolina, that: WHEREAS, the County is participating in the 2011 Community Development Block Grant Program under the Housing and Community Development Act of 1974, as amended, administered by the North Carolina Department of Commerce; WHEREAS, the following documents are required under this program; • Fair Housing Plan • Equal Employment and Procurement Plan • Local Economic Benefit for Low and Very Low Income Persons Plan • Section 504 • Citizens Participation Plan • Residential Anti-Displacement and Relocation Assistance Plan • Optional Coverage Relocation Plan • Code of Conduct/Hatch Act Policy/Section 519 • Acquisition Guidelines • Disposition Guidelines • Relocation Guidelines • Clearance Guidelines • Rehabilitation Guidelines • Rehabilitation/Reconstruction Guidelines • Hook Up Guidelines • Public Facility Guidelines • Complaint Procedures • Contracts Officer Designation • Labor Standards Officer Designation • Verification Officer Designation • Just Compensation Officer Designation • Financial Management Procedure THAT, Barry A. Blevins, Director of General Services, is hereby authorized to execute any and all non-contract related documents as listed above. Adopted this ______ day of _______ _, 2014. Joe Miller, Chairman ATIEST: Margaret Regina Wheeler, Clerk to the Board / COUNTY OF HARNm 2011 COMMUNITY DEVElOPMENT PR RAM RESOlUTION AUTHORIZING BARRY A BLEVINS, DIRECTOR OF GEN l SERVICES, TO SIGN COMMUNITY DEVElOPMENT BlOCK GRANT DO MENTS Be it Resolved by the Board of Commissioners ofthe Cou y of Harnett/ North Carolina, that: WHEREAS, the County is participating in the 20 Community Development Block Grant Program under the Housing and Community evelopment Act of 1974, as amended, administered by the North Carolina Departmen f Commerce; THAT, Barry A. Blevins, Director of General rvices, is hereby authorized to execute any and all non-contract related documents Adopted this------day of+--------' 2014. Joe Miller, Chairman ATIEST: Margaret Regina Whe er, Clerk to the Board COUNTY OF HARNETT COMMUNITY DEVELOPMENT PROGRAM PROGRAM MANUAL RESOLUTION A Resoluti~n Authorizing the Adoption of the Program Manual for the Coun1y of Harnett FY 1 , Community Development Program. Be it Resolved by the Board of Commissioners of the County of Harnett, North Carolina, that: WHEREAS, the County is participating in the Community Development Block Grant Program under the Housing and Community Development Act of 197 4, as amended, administered by the North Carolina Department of Commerce; and WHEREAS, the following documents are required under this program; • Fair Housing Plan • Equal Employment and Procurement Plan • Local Economic Benefit For Low And Very Low Income Persons Plan " Section 504 • Citizen Participation Plan • Residential Anti-Displacement And Relocation Assistance Plan • Optional Coverage Relocation Plan • Code Of Conduct/Hatch Act Policy/Section 519 • Acquisition Guidelines • Disposition Guidelines • Relocation Guidelines • Clearance Guidelines • Rehabilitation Guidelines • Rehabilitation/Reconstruction Guidelines • Hook Up Guidelines • Public Facility Guidelines " Complaint Procedure . • Contracts Officer Designation • Labor Standards Officer Designation • Verification Officer Designation • Just Compensation Officer Designation • Financial Management Procedure THAT, Donna Johnson, Senior Central Permit Technician is hereby authorized to execute any and all Grant related documents; and · THEREFORE BE IT RESOLVED, that the Board of Commissioners of the County of Harnett, North carolina, hereby adopts the Program Manual to be used throughout the implementation of the County of Harnett FY 11 Community Development Program. Adopted this 15 1 h day of October, 2012. Date: Time: From: To: Cc: Bee: Subject: Urgent: Associated File(s): Summary: Outstanding: Dealt With: Attachments: Thu February 21,2013 4:40PM Harnett County Legal Services Janet C. Smith Email Detail Barry Blevins -bblevins@harnett.org Janet C. Srnith-jcsmith@harnett.org Beth Blinson -bblinson@harnett.org RE: CDBG resolution No Page 1 of 1 Printed by: Janet C Smith We are changing from earlier version that allowed Donna Johnson to sign all CDBG related documents, because Community Development is a stand-alone department within General Services not Planning Svcs so it moved to GS. These type documents are payment requests, quarterly reports, et cetera; we added "non-contract" to emphasize that I would not be signing contract-related documents (such as change-orders, et cetera), those being with commissioners or county manager . The year 2011 is the funding name for the grant-DCA is behind on their federal funding years because feds delayed funding to state. It is 2011 monies. I hope this helps. Barry From: Janet C. Smith Sent: Thursday, February 21, 2013 4:31 PM To: Barry Blevins Cc: Beth Blinson Subject: CDBG resolution Barry: I've reviewed the "resolution." What is this? What would you be signing? What is "non-contract"? Why is it for CDBG program for 2011? Thanks, Janet Janet C. Smith Harnett County Staff Attorney Department of Legal Services PO Box 238 Lillington, NC 27546-0238 (910) 814-6009 Phone (910) 814-8261 Fax jcsmith@harnett.org NOTICE: This communication (including any attachments) is being sent by or on behalf of a lawyer and may contain confidential or legally privileged information. The sender does not intend to waive any privilege, including the attorney-client privilege, that may attach to this communication. If you are not the intended recipient, you are not authorized to intercept, read, print, retain, copy, forward or disseminate this communication. If you have received this communication in error, please notify the sender immediately by email and delete this communication and all copies. No file://C:\Documents and Settings\jcsmith\Local Settings\Temp\_preview.htm 2/25/2013 Board Meeting Agenda Item Agenda Item 4-H MEETING DATE: June 16,2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Request permission to accept Pesticide Container Recycling Grant REQUESTED BY: Tyrone L. Fisher, County Extension Director REQUEST: Harnett County Cooperative Extension requests permission to accept a $800 grant from the the North Carolina Department of Agriculture and Consumer Services for a pesticide Container Recycling Program. COUNTY MANAGER'S RECOMMENDATION: C :\ U sers\b blinson \AppData \Local\Mi crosoft\ Windows\ Temporary Internet Files\Content. Out] ook\1 EAS44 IB\agendaform20 14.doc Page 1 of 1 Steve Troxler Commissioner North Carolina Department of Agriculture and Consumer Services May 8, 2014 Brian Parrish, Agriculture Agent Harnett County Cooperative Extension 126 Alexander Dr, Suite 300 Lillington, NC 27546 Dear Mr. Parrish: NOTIFICATION OF FUNDING OFFER N. David Smith Chief Deputy Commissioner On behalf of Commissioner Steve Troxler and the NC Department of Agriculture and Consumer Services -Structural Pest Control and Pesticides, it is with great pleasure that I offer to you $825.00 for your project approved under the Pesticide Environmental Trust Fund. The Harnett County Pesticide Container Recycling Program shall use this financial assistance to purchase pressure rinse nozzles, paint, stain, treated plywood, bolts, screws, and nails for the enhancement of its program. By completing these documents, you are agreeing to the specific stipulations, the general terms and conditions, and specific reporting requirements. Two original Contract packets must be completed and returned to the NCDA&CS, making sure that the Contracts and certain forms have been signed and dated. Some documents are required to be witnessed. Please make certain documents are witnessed, as applicable, before they are returned to the address provided on page 4 of your Contract cover document. All Authorized Representative Signatures MUST be in BLUE INK. Use the Contract Check Off List to ensure all attachments are included and are in the correct order for each Contract Packet. Upon final execution by the Department, one original Contract will be forwarded to you for your records. If you have any questions about your Contract or any of the forms contained in your offer packet, please call Dr. Henry Wade, at 919-733-3556, or feel free to send an email to Henry.Wade@ncagr.gov. I would like to take this opportunity to thank you for participating in the Pesticide Container Recycling Program for the enhancement of container recycling by farmers and commercial pesticide applicators, which reduces the burden on landfills, protects human health and the environment by reducing the thre t of improper rinsing and disposal, and ensures the user is in compliance with state regulations that prohibit open d ing, bur ing, and water dumping of pesticide containers. f\ · . David Smi h Chief Deputy Commissioner Enclosures cc: Kathryn L. Caler, M.L.S., Grants & Contracts Administrator Dr. Henry Wade, Environmental Programs Manager Email: David.Smith@ncagr.gov 1001 Mail Service Center, Raleigh, North Carolina, 27699-1001 (919) 707-3033 • Fax (919) 715-0026 An Equal Opportunity Affirmative Action Employer NO R T H CA R O L I N A DE P A R T M E N T OF AG R I C U L T U R E AN D CO N S U M E R SE R V I C E S St e v e n W. Tr o x l e r , Co m m i s s i o n e r S t r u c t u r a l Pe s t C o n t r o l a n d P e s t i c i d e s D i v i s i o n O f f e r i n g / A w a r d i n g C o n t r a c t f o r P e s t i c i d e Container R e c y c l i n g P r o g r a m CO N T R A C T "C H E C K O F F L I S T " f o r G r a n t e e ( G o v e r n m e n t a l ) IN S T R U C T I O N S : CH E C K TH E "Y E S " BO X E S I N lE F T CO L U M N FO R TH E DO C U M E N T TI T l E S TH A T AR E BE I N G RE T U R N E D WI T H TH E TWO SIGNED, DATED and WI T N E S S E D CO P I E S OF TH E CO N T R A C T , WI T H SI G N A T U R E S I N Bl U E IN K . BE SU R E TO IN C L U D E A l l TH E OT H E R DO C U M E N T S SP E C I F I E D IN YOUR CONTRACT PA C K A G E . I F "I E J NO " HA S BE E N CH E C K E D OF F FO R YO U , TH A T DO C U M E N T I S NO T RE Q U R E D FO R TH I S GR A N T PR O G R A M OR PR O J E C T . GR A N T E E O R G A N I Z A T I O N NA M E : C o u n t y o f H a r n e t t PR O J E C T T I T L E / N A M E : H a r n e t t C o u n t y P e s t i c i d e C o n t a i n e r R e c y c l i n g P r o g r a m C O N T R A C T # : TR A C K I N G # : - - - - - - DE P A R T M E N T A l GRANTS & G O V E R N M E N T A l DO C U M E N T T I T L E US E - CONTRACTS USE - EN T I T I E S O N l Y A L L S I G N A T U R E S M U S T B E I N f B L U E I N K DO C U M E N T S DOCUMENTS Ch e c k on e Bo x ''"' ~ AT T A C H E D OR ON ATTACHED F i l E D Y e s D No Co n t r a c t "C h e c k O f f Li s t " fo r Gr a n t e e D Y e s D No DYes D No D Y e s D No Co n t r a c t Co v e r ( T o b e s i g n e d , d a t e d & w i t n e s s e d ) D Y e s D No DYes D No D Y e s D No AT T A C H M E N T A - Ge n e r a l Te r m s & Co n d i t i o n s - Pu b l i c D Y e s D No DYes D No D Y e s D No AT T A C H M E N T B - Sc o p e o f Wo r k Gr a n t e e ' s Du t i e s o r Gr a n t e e ' s Pr o p o s a l 0 Ye s 0 No 0 Yes 0 No 0 Ye s 0 No AT T A C H M E N T c - Li n e I t e m Bu d g e t & Bu d g e t Na r r a t i v e 0 Ye s 0 No AT T A C H M E N T D - Ce r t i f i c a t i o n s an d As s u r a n c e s Se c t i o n 0 Ye s 0 No 0 Yes 0 No D Y e s D No AT T A C H M E N T E - NC Op e n B o o k Su p p l e m e n t a l In f o r m a t i o n 0 Ye s 0 No 0 Yes 0 No 0 Ye s 0 No AT T A C H M E N T F - Si Q n a t u r e Ca r d 0 Ye s 0 No 0 Yes 0 No D Y e s D No AT T A C H M E N T G - W- 9 Ta x In f o r m a t i o n D Y e s 0 No 0 Yes 0 No 0 Ye s 0 No AT T A C H M E N T H - El e c t r o n i c Pa y m e n t Re q u e s t 0 Ye s 0 No 0 Yes 0 No l Ef f e c t i v e 7/ 1 1 ; Re v 1/ 1 2 , 5/ 1 2 , 8/ 1 2 , 10 / 1 2 STATE OF NORTH CAROLINA COUNTY OF WAKE Departmental Use Only CENTER: 6137 ACCOUNT-:~~5~3764~0~1-------- CFDA/OTHER: ----:f-P:=E..wTF ____ _ AMOUNT: ~$~82~5~.0~0 ________ _ North Carolina Department of Agriculture and Consumer Services Structural Pest Control and Pesticides Division Harnett County Pesticide Container Recycling Program-Governmental Contract# -------------- This Contract is hereby entered into by and between the North Carolina Department of Agriculture and Consumer Services, Structural Pest Control and Pesticides Division, (the "Agency") and County of Harnett (the "Grantee"), and referred to collectively as the "Parties". The Grantee's federal tax identification number is 56-6000306 and is physically located in Harnett County, and is further located at 126 Alexander Dr, Suite 300, Lillington, NC 27546. The Grantee's fiscal year begins Jilly_1 and ends June 30. The purpose of this Contract is to enhance a pesticide container recycling program and the recycling of properly prepared containers. The Grantee's project title is Harnett County Pesticide Container Recycling Program. Funds awarded under this Contract must be used for the purposes for which they are intended. I. Contract Documents: This Contract consists of the Grant Contract and its attachments, all of which are identified by name as follows: 1. This Contract 2. General Terms and Conditions (Attachment A) 3. Scope of Work, Description of Services, or Grantee's Proposal (Attachment B) 4. Line Item Budget and Budget Narrative (Attachment C) 5. Certifications and Assurances Section (Attachment D) 6. NC Openbook Supplemental Information (Attachment E) 7. Signature Card (Attachment F) 8. W-9 Tax Information (Attachment G) 9. Electronic Payment Request (Attachment H) These documents constitute the entire agreement between the Parties and supersede all prior oral or written statements or agreements. 11. Precedence Among Contract Documents: In the event of a conflict between or among the terms of the Contract Documents, the terms in the Contract Document with the highest relative precedence shall prevail. The order of precedence shall be the order of documents as listed in Paragraph I, above, with the first-listed document having the highest precedence and the last-listed document having the lowest precedence. If there are multiple Contract Amendments, the most recent amendment shall have the highest precedence and the oldest amendment shall have the lowest precedence. NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page 1 of 6 Ill. Effective Period: This Contract shall be effective on June 1, 2014 and shall terminate on June 30, 2015, with the option to extend, if mutually agreed upon, through a written amendment as provided for in the General Terms and Conditions as described in Attachment A. IV. Grantee's Duties: The Grantee shall provide the services as described in the Attachment B, Scope of Work. V. Agency's Duties: The Agency shall pay the Grantee in the manner and in the amounts specified in the Contract Documents. The total amount paid by the Agency to the Grantee under this Contract shall not exceed $825.00. This amount consists of $825.00 in State funds. [X] a. There are no matching requirements from the Grantee. ] b. There are no matching requirements from the Grantee; however, the Grantee has committed the following match to this project: In Kind $ Cash $ Cash and In-kind $ Cash and/or In-kind $ Other/Specify: $ [ ] c. The Grantee's matching requirement is $ ___ , which consists of: In Kind $ Cash $ Cash and In-kind $ Cash and/or In-kind $ Other/Specify: $ [ ] d. The Grantee has committed to an additional$. ___ to complete the project as described in Attachment B. The contributions from the Grantee shall be sourced from non-federal funds. The total Contract amount is $825.00. VI. Conflict of Interest Policy: The Agency has determined that the Grantee is a governmental agency and is not subject to N.C.G.S. § 143C-6- 23(b). Therefore, the Grantee is not required to file a Conflict of Interest Policy with the Agency prior to disbursement of funds. VII. Statement of No Overdue Tax Debts: The Agency has determined that Grantee is a governmental agency and is not subject to N.C.G.S. § 143C-6- 23(c). Therefore, the Grantee is not required to file a Statement of No Overdue Tax Debts with the Agency prior to disbursement of funds. VIII. Reversion of Unexpended Funds: Any unexpended grant funds shall revert to the Agency upon termination of this Contract. NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page 2 of6 IX. Reporting Requirements: (1) State fN.C.G.S. 143C-6-23]: The Agency has determined that the Grantee is a governmental entity and is not subject to the State reporting requirements mandated by N.C.G.S. § 143C-6-23. Therefore, the Grantee does not have to file annual electronic reports with the NC Office of State Budget & Management. (2) Agency Reporting Requirements: a) Performance Reports: Grantee shall submit a written Annual Report by December 31, 2014 and 2015 that summarizes the accomplishments and setbacks of the pesticide container recycling program since the grant was awarded. b) Financial Reports: Grantee shall submit copies of invoices and checks that paid for items approved in this grant when 80% of the grant funding has been spent. The final report will include copies of invoices and checks that paid for the remaining 20% or less of the grant funding not later than 60 days after the expiration or termination of this Contract. X. Payment Provisions: Upon execution of this Contract the Grantee shall submit to the Agency Contract Administrator a completed Request for Payment form, to be provided by the Agency. All Request for Payment forms should be received no more than monthly, a certified invoice showing expenditures and matching funds, if applicable, for the current period and cumulatively for the entire project and, upon approval by the Agency, shall receive payment within 30 days. Twenty percent (20%) of the total funds awarded under this Contract shall be retained by the Agency until both the final performance and financial reports are submitted by the Grantee and approved by the Agency. All payments are subject to the availability of funds. The Grantee shall put any funds received as an advance payment from the Agency in an interest bearing account. Interest earned shall be reported on the Agency "Request for Reimbursement" form. The Grantee may keep interest amounts up to $100 per year for administrative expenses, which have been determined as allowable costs. Interest earned in excess of $100 must be returned to the Agency no later than 60 days after the Contract is terminated or expires. The Grantee shall account for any income earned, which may result from any funds awarded under this Contract, on the Agency "Request for Reimbursement" form. Eligible uses of income earned are: a) Expanding the project or program; b) Continuing the project or program after grant ends; or c) Supporting other projects or programs that further the broad objectives of the grant program. If this Contract is terminated prior to the original end date, the Grantee may submit a final Request for Payment form. All unexpended funds shall be returned by the Grantee to the Agency within 60 days of the Contract termination date with a complete final financial report, accompanied by either a final invoice or a refund of any funds received but not expended. The Agency shall have no obligation to honor requests for payment based on expenditure reports submitted later than 60 days after termination or expiration of the Contract period. Reimbursement requests shall be completed on a "Request for Reimbursement" form furnished to the Grantee by the Agency. All reimbursement forms must include support documentation, including but not limited to: copies of invoices, individual time sheets and travel logs that have been signed by the employee and supervisor, salary registers or payrolls that include fringe benefits, hourly rates of pay, and signature of the Grantee's responsible financial person, cancelled checks and lease agreements. Payment shall be made in accordance with the Contract Documents and as described in the Scope of Work, Attachment B. Eligible expenditures for payment must be within the effective period noted in the Contract. Reimbursement may not be considered prior to the submission and final execution of the Contract. NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page 3 of6 All travel reimbursement shall be made in accordance with the current State rates, at the time of the expenditure, and shall be made in accordance with the "State Budget Manual". All matching funds, including in-kind and cash, must be spent concurrently with funds provided by the Contract. Both types of matching funds expended shall be accounted for on the monthly certified invoices. Indirect costs are not allowable expenditures under this Contract. XI. Contract Administrators: All notices permitted or required to be given by one Party to the other and all questions about the Contract from one Party to the other shall be addressed and delivered to the other Party's Contract Administrator. The name, post office address, street address, telephone number, fax number, and email address of the Parties' respective initial Contract Administrator are set out below. Either Party may change the name, post office address, street address, telephone number, fax number, or email address of its Contract Administrator by giving timely written notice to the other Party. For the Agency: IF DELIVERED BY US POSTAL SERVICE IF DELIVERED BY ANY OTHER MEANS Dr. Henry Wade, Environmental Programs Manager Structural Pest Control and Pesticides Division 1 090 Mail Service Center 2109 Blue Ridge Road Raleigh NC 27699-1090 Raleigh NC 27607 Telephone: 919-733-3556 Email: Henry.Wade@ncagr.gov For the Grantee: Grantee Contract Administrator Grantee Principal Investigator or K~y Personnel Brian Parrish, Agriculture Agent Harnett County Cooperative Extension 126 Alexander Dr, Suite 300 Lillington NC 27546 Telephone: 910-893-7530 Email: Brian Parrish@ncsu.edu XII. Supplementation of Expenditure of Public Funds: The Grantee assures that funds received pursuant to this Contract shall be used only to supplement, not to supplant, the total amount of federal, State and local public funds that the Grantee otherwise expends for activities involved with specialty services and related programs. Funds received under this Contract shall be used to provide additional public funding for such services. The funds shall not be used to reduce the Grantee's total expenditure of other public funds for such services. XIII. Disbursements: As a condition of this Contract, the Grantee acknowledges and agrees to make disbursements in accordance with the following requirements: a. Implement adequate internal controls over disbursements b. Pre-audit all vouchers presented for payment to determine: • Validity and accuracy of payment • Payment due date NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page4 of6 Adequacy of documentation supporting payment e Legality of disbursement c. Assure adequate control of signature stamps/plates d. Assure adequate control of negotiable instruments; and e. Implement procedures to insure that account balance is solvent and reconcile the account monthly. XIV. Outsourcing: The Grantee certifies that it has identified to the Agency all jobs related to the Contract that have been outsourced to other countries, if any. Grantee further agrees that it will not outsource any such jobs during the term of this Contract without providing prior notice to the Agency. XV. N.C.G.S. § 133-32 and Executive Order 24: N.C.G.S. § 133-32 and Executive Order 24 prohibit the offer to, or acceptance by, any State employee of any gift from anyone with a Contract with the State, or from any person seeking to do business with the State. By execution of any response in this procurement or Contract, you attest, for your entire organization and its employees or agents, that you are not aware that any such gift has been offered, accepted, or promised by any employee of your organization. [This Contract is continued on the next page.] NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page 5 of 6 XVI. Signature Warranty: The undersigned represent and warrant that they are authorized to bind their principals to the terms of this Contract. IN WITNESS WHEREOF, the Grantee and the Agency execute this Contract in two (2) originals, one (1) of which is retained by the Grantee and one (1) which is retained by the Agency. Witness: Signature Date Title North Carolina Department of Agriculture and Consumer Services Signature of Authorized Representative Date N. David Smith, Chief Deputy Commissioner Printed Name of Authorized Representative NCDA&CS (Gov't Contract Cover-State Funds) Eff. Date: 1/12, Rev 7/12, 8/12, 9/12, 10/12 Page 6 of6 Attachment A General Terms and Conditions DEFINITIONS Unless indicated otherwise from the context, the following terms shall have the following meanings in this Contract. All definitions are from 9 NCAC 3M.0102 unless otherwise noted. If the rule or statute that is the source of the definition is changed by the adopting authority, the change shall be incorporated herein: \ (1) "Agency" (as used in the context of the definitions below) shall mean and include every public office, public officer or official (State or local, elected or appointed), institution, board, commission, bureau, council, department, authority or other unit of government of the State or of any county, unit, special district or other political subagency of government. For other purposes in this Contract, "Agency" shall mean the entity identified as one of the parties hereto. (2) "Audit" means an examination of records or financial accounts to verify their accuracy. (3) "Certification of Compliance" means a report provided by the Agency to the Office of the State Auditor that states that the Grantee has met the reporting requirements established by this Subchapter and included a statement of certification by the Agency and copies of the submitted grantee reporting package. (4) "Compliance Supplement" refers to the North Carolina State Compliance Supplement, maintained by the State and Local Government Finance Agency within the North Carolina Department of State Treasurer that has been developed in cooperation with agencies to assist the local auditor in identifying program compliance requirements and audit procedures for testing those requirements. (5) "Contract" means a legal instrument that is used to reflect a relationship between the agency, grantee, and subgrantee. (6) "Fiscal Year" means the annual operating year of the non-State entity. (7) "Financial Assistance" means assistance that non-State entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance. Financial assistance does not include amounts received as reimbursement for services rendered to individuals for Medicare and Medicaid patient services. (8) "Financial Statement" means a report providing financial statistics relative to a given part of an organization's operations or status. (9) "Grant" means financial assistance provided by an agency, grantee, or subgrantee to carry out activities whereby the grantor anticipates no programmatic involvement with the grantee or subgrantee during the performance of the grant. (10) "Grantee" has the meaning in G.S. 143C-6- 23(a)(2): a non-State entity that receives a grant of State funds from a State agency, department, or institution but does not include any non-State entity subject to the audit and other reporting requirements of the Local Government Commission. For other purposes in this Contract, "Grantee" shall mean the entity identified as one of the parties hereto. ( 11) "Grantor" means an entity that provides resources, generally financial, to another entity in order to achieve a specified goal or objective. (12) "Non-State Entity" has the meaning in N.C.G.S. 143C-1-1 (d)(18): Any of the following that is not a State agency: an individual, a firm, a partnership, an association, a county, a corporation, or any other organization acting as a unit. The term includes a unit of local government and public authority. (13) "Public Authority" has the meaning in N.C.G.S. 143C-1-1(d)(22): A municipal corporation that is not a unit of local government or a local governmental authority, board, commission, council, or agency that (i) is not a municipal corporation and (ii) operates on an area, regional, or multiunit basis, and the budgeting and accounting systems of which are not fully a part of the budgeting and accounting systems of a unit of local government. (14) "Single Audit" means an audit that includes an examination of an organization's financial statements, internal controls, and compliance with the requirements of federal or State awards. NCDA&CS -General Terms and Conditions -Public-Local Governmental Entities Eff. 9/2005; Rev. 11/11 , 8/12, 9/12, 1 0/12, 8/13 Page 1 of 4 (15) "Special Appropriation" means a legislative act authorizing the expenditure of a designated amount of public funds for a specific purpose. (16) "State Funds" means any funds appropriated by the North Carolina General Assembly or collected by the State of North Carolina. State funds include federal financial assistance received by the State and transferred or disbursed to non-State entities. Both federal and State funds maintain their identity as they are subgranted to other organizations. Pursuant to N.C.G.S. 143C-6-23(a)(1 ), the terms "State grant funds" and "State grants" do not include any payment made by the Medicaid program, the Teachers' and State Employees' Comprehensive Major Medical Plan, or other similar medical programs. (17) "Subgrantee" has the meaning in G.S. 143C-6-23(a)(3): a non-State entity that receives a grant of State funds from a grantee or from another subgrantee but does not include any non-State entity subject to the audit and other reporting requirements of the Local Government Commission. (18) "Unit of Local Government has the meaning in G.S. 143C-1-1(d)(29): A municipal corporation that has the power to levy taxes, including a consolidated city-county as defined by G.S. 1608-2(1 ), and all boards, agencies, commissions, authorities, and institutions thereof that are not municipal corporations. Relationships of the Parties Independent Contractor: The Grantee is and shall be deemed to be an independent Contractor in the performance of this Contract and as such shall be wholly responsible for the work to be performed and for the supervision of its employees. The Grantee represents that it has, or shall secure at its own expense, all personnel required in performing the services under this agreement. Such employees shall not be employees of, or have any individual contractual relationship with, the Agency. Subcontracting: The Grantee shall not subcontract any of the work contemplated under this Contract without prior written approval from the Agency. Any approved subcontract shall be subject to all conditions of this Contract. Only the subcontractors or subgrantees specified in the Contract documents are to be considered approved upon award of the Contract. The Agency shall not be obligated to pay for any work performed by any unapproved subcontractor or subgrantee. The Grantee shall be responsible for the performance of all of its subgrantees and shall not be relieved of any of the duties and responsibilities of this Contract. Subgrantees: The Grantee has the responsibility to ensure that all subgrantees, if any, provide all information necessary to permit the Grantee to comply with the standards set forth in this Contract. Assignment: No assignment of the Grantee's obligations or the Grantee's right to receive payment hereunder shall be permitted. However, upon written request approved by the issuing purchasing authority, the State may: (a) Forward the Grantee's payment check(s) directly to any person or entity designated by the Grantee, or (b) Include any person or entity designated by Grantee as a joint payee on the Grantee's payment check(s). In no event shall such approval and action obligate the State to anyone other than the Grantee and the Grantee shall remain responsible for fulfillment of all Contract obligations. Beneficiaries: Except as herein specifically provided otherwise, this Contract shall inure to the benefit of and be binding upon the parties hereto and their respective successors. It is expressly understood and agreed that the enforcement of the terms and conditions of this Contract, and all rights of action relating to such enforcement, shall be strictly reserved to the Agency and the named Grantee. Nothing contained in this document shall give or allow any claim or right of action whatsoever by any other third person. It is the express intention of the Agency and Grantee that any such person or entity, other than the Agency or the Grantee, receiving services or benefits under this Contract shall be deemed an incidental beneficiary only. Indemnity Indemnification: The Grantee agrees to indemnify and hold harmless the Agency, including any of its Divisions, and any of its officers, agents and employees, from liability of any kind, and from any claims of third parties arising out of any act or omission of the Contractor in connection with the performance of this Contract to the extent permitted by law. Default and Termination Termination by Mutual Consent: The Parties may terminate this Contract by mutual consent with 60 days notice to the other party, or as otherwise provided by law. NCDA&CS -General Terms and Conditions-Public-Local Governmental Entities Eff. 9/2005; Rev. 11/11, 8/12, 9/12, 10/12, 8/13 Page 2 of4 Termination for Cause: If, through any cause, the Grantee shall fail to fulfill its obligations under this Contract in a timely and proper manner, the Agency shall have the right to terminate this Contract by giving written notice to the Grantee and specifying the effective date thereof. In that event, all finished or unfinished deliverable items prepared by the Grantee under this Contract shall, at the option of the Agency, become its property and the Grantee shall be entitled to receive just and equitable compensation for any satisfactory work completed on such materials, minus any payment or compensation previously made. Notwithstanding the foregoing provision, the Grantee shall not be relieved of liability to the Agency for damages sustained by the Agency by virtue of the Grantee's breach of this agreement, and the Agency may withhold any payment due the Grantee for the purpose of setoff until such time as the exact amount of damages due the Agency from such breach can be determined. The filing of a petition for bankruptcy by the Grantee shall be an act of default under this Contract. Waiver of Default: Waiver by the Agency of any default or breach in compliance with the terms of this Contract by the Grantee shall not be deemed a waiver of any subsequent default or breach and shall not be construed to be modification of the terms of this Contract unless stated to be such in writing, signed by an authorized representative of the Agency and the Grantee and attached to the Contract. Availability of Funds: The parties to this Contract agree and understand that the payment of the sums specified in this Contract is dependent and contingent upon and subject to the appropriation, allocation, and availability of funds for this purpose to the Agency. Force Majeure: Neither party shall be deemed to be in default of its obligations hereunder if and so long as it is prevented from performing such obligations by any act of war, hostile foreign action, nuclear explosion, riot, strikes, civil insurrection, earthquake, hurricane, tornado, or other catastrophic natural event or act of God. Survival of Promises: All promises, requirements, terms, conditions, prov1s1ons, representations, guarantees, and warranties contained herein shall survive the Contract expiration or termination date unless specifically provided otherwise herein, or unless superseded by applicable federal or State statutes of limitation. Intellectual Property Rights Copyrights and Ownership of Deliverables: All deliverable items produced pursuant to this Contract are the exclusive property of the Agency. The Grantee shall not assert a claim of copyright or other property interest in such deliverables. Compliance with Applicable Laws Compliance with Laws: The Grantee shall comply with all laws, ordinances, codes, rules, regulations, and licensing requirements that are applicable to the conduct of its business, including those of federal, State, and local agencies having jurisdiction and/or authority. Equal Employment Opportunity: The Grantee shall take affirmative action in complying with all federal and State statutes and all applicable requirements concerning fair employment of people with disabilities, and concerning the treatment of all employees without regard to discrimination by reason of race, color, religion, sex, national origin or disability. For additional information see Title VI of the Civil Rights Act of 1964 (42 U.S.C., 2000d, 2000e- 16), Title XI of the Education amendments of 1972, as amended (20 U.S.C. 1681-1683 and 1685-1686), and section 504 of the Rehabilitation Act of 1973 as amended (29 U.S.C. 794). Executive Order 24: In accordance with Executive Order 24, issued by Governor Perdue, and N.C.G.S.§ 133-32, a vendor or contractor (i.e. architect, bidder, contractor, construction manager, design professional, engineer, landlord, offeror, seller, subcontractor, supplier, vendor, or grantee), is prohibited from making gifts or giving favors to any employee of the Agency of Agriculture and Consumer Services. This prohibition covers those vendors, contractors, and/or grantees who: (a) have a Contract with a governmental Agency; or (b) have performed under such a Contract within the past year; or (c) anticipate bidding on such a Contract in the future. For additional information regarding the specific requirements and exemptions, vendors, contractors, and/or grantees are encouraged to review Executive Order24 and N.C.G.S. § 133-32. Confidentiality Confidentiality: Any information, data, instruments, documents, studies or reports given to or prepared or assembled by the Grantee under this agreement shall be kept as confidential and not divulged or NCDA&CS-General Terms and Conditions-Public-Local Governmental Entities Eff. 9/2005; Rev. 11/11,8/12, 9/12, 10/12,8/13 Page 3 of4 made available to any individual or organization without the prior written approval of the Agency. The Grantee acknowledges that in receiving, storing, processing or otherwise dealing with any confidential information it will safeguard and not further disclose the information except as otherwise provided in this Contract. Oversight Access to Persons and Records: The State Auditor and the using agency's internal auditors shall have access to persons and records as a result of all Contracts or grants entered into by State agencies or political subdivisions in accordance with General Statute 147-64.7 and Session Law 2010-194, Section 21 (i.e., the State Auditors and internal auditors may audit the records of the contractor during the term of the Contract to verify accounts and data affecting fees or performance). Record Retention: Records shall not be destroyed, purged or disposed of without the express written consent of the Agency. State basic records retention policy requires all grant records to be retained for a minimum of five years or until all audit exceptions have been resolved, whichever is longer. If the Contract is subject to federal policy and regulations, record retention may be longer than five years since records must be retained for a period of three years following submission of the final Federal Financial Status Report, if applicable, or three years following the submission of a revised final Federal Financial Status Report. Also, if any litigation, claim, negotiation, audit, disallowance action, or other action involving this Contract has been started before expiration of the five-year retention period described above, the records must be retained until completion of the action and resolution of all issues which arise from it, or until the end of the regular five-year period described above, whichever is later. Miscellaneous Choice of Law: The validity of this Contract and any of its terms or provisions, as well as the rights and duties of the parties to this Contract, are governed by the laws of North Carolina. The Grantee, by signing this Contract, agrees and submits, solely for matters concerning this Contract, to the exclusive jurisdiction of the courts of North Carolina and agrees, solely for such purpose, that the exclusive venue for any legal proceedings shall be Wake County, North Carolina. The place of this Contract and all transactions and agreements relating to it, and their situs and forum, shall be Wake County, North Carolina, where all matters whether sounding in Contract or tort, relating to the validity, construction, interpretation, and enforcement shall be determined. Headings: The Section and Paragraph headings in these General Terms and Conditions are not material parts of the agreement and should not be used to construe the meaning thereof. Time of the Essence: Time is of the essence in the performance of this Contract. Care of Property: The Grantee agrees that it shall be responsible for the proper custody and care of any property furnished to it for use in connection with the performance of this Contract and will reimburse the Agency for loss of, or damage to, such property. At the termination of this Contract, the Grantee shall contact the Agency for instructions as to the disposition of such property and shall comply with these instructions. Amendment: This Contract may not be amended orally or by performance. Any amendment must be made in written form and executed by duly authorized representatives of the Agency and the Grantee. Severability: In the event that a court of competent jurisdiction holds that a provision or requirement of this Contract violates any applicable law, each such provision or requirement shall continue to be enforced to the extent it is not in violation of law or is not otherwise unenforceable and all other provisions and requirements of this Contract shall remain in full force and effect. Travel Expenses: Reimbursement to the Grantee for travel mileage, meals, lodging and other travel expenses incurred in the performance of this Contract shall be reasonable and supported by documentation. State rates shall be used. International travel shall not be reimbursed under this Contract. Sales/Use Tax Refunds: If eligible, the Grantee and all subgrantees shall: (a) ask the North Carolina Department of Revenue for a refund of all sales and use taxes paid by them in the performance of this Contract, pursuant to G.S. 105-164.14; and (b) exclude all refundable sales and use taxes from all reportable expenditures before the expenses are entered in their reimbursement reports. Advertising: The Grantee shall not use the award of this Contract as a part of any news release or commercial advertising. Allowable Uses of State Funds: Expenditures of State funds by any grantee shall be in accordance with the Cost Principles outlined in the Office of Management and Budget (OMB) Circular A-87. If the grant funding includes federal sources, the grantee shall ensure adherence to the cost principles established by the Federal Office of Management and Budget. [09 NCAC 03M.020] NCDA&CS-General Terms and Conditions-Public-Local Governmental Entities Eff. 9/2005; Rev. 11/11, 8/12, 9/12, 10/12, 8/13 Page 4 of4 The Grantee shall comply with all provisions of the Contract, regulations, any amendments thereto, and any instructions, policies, and/or procedures issued in connection therewith. Specifically, the Grantee shall agree to conform to the services and/or requirements listed below. A The County of Harnett shall provide the following for the enhancement and use only for the Harnett County Pesticide Container Recycling Program: • Pressure rinse nozzles (24) • Rust-Oleum paint (3 gallons) • Paint stain (2 gallons) • Treated plywood (1) • Bolts, screws & nails B. Maintain accurate and complete records to document the purchasing of budget line items as required by the Agency. The Grantee also specifically agrees to provide financial reports to the Agency that includes the following: • copies of invoices for purchases made with money from this grant; • copies of checks to vendors for purchases made with money from this grant; and • the above two items must be sent to the Agency to show that 80% of the grant has been spent before the final 20% of the grant will be sent to the grantee for budget line items. c. Records shall not be destroyed, purged or disposed of without the express written consent of the Agency. State basic records retention policy requires all grant records to be retained for a minimum of five years or until all audit exceptions have been resolved, whichever is longer. If the Contract is subject to Federal policy and regulations, record retention may be longer than five years since records must be retained for a period of three years following submission of the final Federal Financial Status Report, if applicable, or three years following the submission of a revised final Federal Financial Status Report. Also, if any litigation, claim, negotiation, audit, disallowance action, or other action involving this Contract has been started before expiration of the five-year retention period described above, the records must be retained until completion of the action and resolution of all issues which arise from it, or until the end of the regular five-year period described above, whichever is later. D. The Grantee shall also submit a written Annual Report by December 31, 2014 and 2015 that summarizes the accomplishments and setbacks of the pesticide container recycling program since the grant was awarded to the county. E. The Grantee shall submit all the Agency required reports in a timely manner, failure to do so may be a basis for cancellation of this Contract. DATE: June 1, 2014 Attachment C GRANTEE'S LINE ITEM and NARRATIVE BUDGET NAME OF RECIPIENT: County of Harnett APPROVED AMOUNT: $825.00 Expenditures for reimbursement under the PETF Pesticide Container Recycling Program are presented below. Items not listed are not approved for reimbursement. Approval for items not listed shall be secured prior to the expenditure of funds if reimbursement of that item will be requested. The budget presented below will be used to purchase pressure rinse nozzles for farmers who will participate in this container recycling program. Also, paint will be used on the roll-off container and stain will be used on the deck and doors of the trailer. The plywood will be used to mount the instructional metal sign. Bolts, screws, and nails will be used to attach signs and maintenance as needed. LINE ITEM ESTIMATED AMOUNT Pressure rinse nozzles (case of 24) $525.00 Rust-Oleum paint (3 gallons) 150.00 Paint stain (2 gallons) 80.00 Treated plywood (1; 4' x 8') 35.00 Bolts, screws & nails 35.00 TOTAL $825.00 APPROVED BY: DATE: North Carolina Department of Agriculture and Consumer Services Certifications and Assurances Section -State Funds Attachment D Steve Troxler, Commissioner Certifications and Assurances Section NCDA&CS Certifications & Assurances-State 1/12 Rev 7/12, 9/12, 10/12 CERTIFICATIONS REGARDING LOBBYING; DEBARMENT, SUSPENSION AND OTHER RESPONSIBILITY MATTERS; AND DRUG-FREE WORKPLACE REQUIREMENTS The certifications shall be treated as a material representation of fact upon which reliance will be placed when the Department of Agriculture determines to award the covered transaction, grant, or cooperative agreement. 1. LOBBYING The applicant certifies that: A. No Federal, State or local government appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any Federal, State or local government agency, a Member of Congress, North Carolina's General Assembly or local government body; an officer or employee of Congress, North Carolina's General Assembly or local government body or an employee of a Member of Congress, North Carolina's General Assembly or local government body in connection with the making of any Federal, State or local government grant, the making of any Federal, State or local government loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal, State, or local government contract, grant, loan or cooperative agreement; B. If any funds other than Federal, State or local government appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, North Carolina's General Assembly or local government body; an officer or employee of Congress, North Carolina's General Assembly or local government body; or an employee of a Member of Congress, North Carolina's General Assembly or local government body in connection with the Federal, State or local government contract, grant, loan or cooperative agreement, the undersigned shall complete and submit Standard Form -LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions; 2. DEBARMENT, SUSPENSION, AND OTHER RESPONSIBILITY MATTERS A. The applicant certifies that it and its principals: a) Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any Federal, State or local government agency; b) Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; c) Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State, or local) with commission of any of the offenses enumerated in paragraph 2. (A) (b) of this certification; and. d) Have not within a three-year period preceding this application had one or more public transaction (Federal, State, or local) terminated for cause or default. B. Where the applicant is unable to certify to any of the statements in this certification, he or she shall attach an explanation to this certification. NCDA&CS Certifications & Assurances-State 1/12 Rev 7/12, 9/12, 10/12 Page 2 of4 3. DRUG-FREE WORKPLACE (GRANTEES OTHER THAN INDIVIDUALS) A. The applicant certifies that it will or will continue to provide a drug-free workplace by: a) Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the grantee's workplace and specifying the actions that will be taken against employees for violation of such prohibition; b) Establishing an on-going drug-free awareness program to inform employees about: i. The dangers of drug abuse in the workplace; ii. The grantee's policy of maintaining a drug-free workplace; iii. Any available drug counseling, rehabilitation, and employee assistance programs; and iv. The penalties that may be imposed upon employees for drug abuse violations occurring in the workplace; c) Making it a requirement that each employee to be engaged in the performance of the grant be given a copy of the statement required by paragraph (a); d) Notifying the employee in the statement required by paragraph (a) that, as a condition of employment under the grant, the employee will: i. Abide by the terms of the statement; and ii. Notify the employer in writing of his or her conviction for a violation of a criminal drug statute occurring in the workplace no later than five calendar days after such conviction; e) Notifying the agency, in writing, within 10 calendar days after receiving notice under subparagraph (d)(ii) from an employee or otherwise receiving actual notice of such conviction. Notice shall include the identification number(s) of each affected grant; f) Taking one of the following actions, within 30 calendar days of receiving notice under subparagraph (d)(ii), with respect to any employee who is so convicted: i. Taking appropriate personnel action against such an employee, up to and including termination, ; or ii. Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purposes by a Federal, State, or local health, law enforcement, or other appropriate agency; g) Making a good faith effort to continue to maintain a drug-free workplace through implementation of paragraphs (a), (b), (c), (d), (e), and (f). B. The grantee must provide the location site(s) for the performance of work done in connection with the specific grant. Place(s) of Performance (Street address, city, county, state, zip code) fbrq\1it-f'D.Jrtt"~ (\2 r~ tVwr6 1'&!/Jf& fh>fXY,j-f:;e. P:m~c<:h/5'/'/'c'c to<~~ lfiJZra~. ~tiP 5,, te 3<r,; h;tft'tlcjdv t~"". ~ 2-5Wt? NCDA&CS Certifications & Assurances-State 1/12 Rev 7/12, 9/12, 10/12 Page 3 of 4 As the duly authorized representative of the applicant, I hereby certify that the applicant will comply with the above certifications. GRANTEE ORGANIZATION NAME: PRINTED NAME AND TITLE OF AUTHORIZED REPRESENTATIVE: SIGNATURE: DATE: CONTRACT NUMBER: NCDA&CS Certifications & Assurances-State 1/12 Rev 7/12, 9/12, 10/12 Page 4 of4 Attachment E NC OPENBOOK SUPPLEMENTAL JNFORMA TION INSTRUCTIONS: Complete the information below and return it to the Contract Administrator identified in your original contract. This information must be submitted as part of your contract. If you have questions, please contact the Contract Administrator or the Alternate Contact as reflected in your contract. PURPOSE: In January 2009, Executive Order 4 was signed by the Governor of North Carolina. This Executive Order requires certain information be collected from Grantees to enhance accountability and transparency of State funds. Therefore, the information outlined below shall be submitted prior to the disbursement of any State funds by the North Carolina Department ofAgriculture and Consumer Services. DUNS Number: Contract Number: Amendment Number: ---------- Grantee Name: TAX ID Number: Fiscal Year Ends: 1. Brief Description and Background/History of your Organization. End 3. Expected outcomes and specific deliverables. ~ 6btY a~~ f /?ep43 GJ~"oc,{ClA'"' be Dr?<J o~,~ EXPECTED OUTCOMES AND SPECIFIC DELIVERABLES (Example: Expected Outcome: Aquaculture operation will remain in business. Deliverable: Healthy food made available for human 4. The Grantee's WEB URL: _,hutf..L.!.-ff:__:..!..f:/j_· _.JI"""NuM~v\.I.L.:!-1 ..L.Ja..J.!.a""'!{'-li-lv1J<:eti~..L.!~o..atic....:~"T--------­ County Name: thrttJi;t. 5. * Grantee County of Residence. (CONGRESSIONAL DISTRICT# MUST BE IDENTIFIED) 6. **County of Benefit: Single County: EJ" Yes Statewide: 0 Yes Regional: 0 Yes Congressional District#: g;;J ~t.i- 0 No 0 No 0 No County Name: 7. If the answer to question number 6 is "Regional", list the counties receiving benefit. *Grantee County of Residence: County in which grantee is located. **County of Benefit: Identified county or counties in which funding will be spent and/or food commodities will be received. Rev 6/1 I, lOIII, 5/12,9/12,10/12 Attachment r Signature Card "' CONTRACT & FINANCIAL DOCUMENTS INSTRUCTIONS: Please read and fill in the required information to the right of each field where applicable. Provide the requested printed and written signatures (in Blue Ink) of agency representatives in the designated areas. In the event the affixed signature(s) are no longer valid, a revised form must be submitted prior to processing any contractual documents or submitting "Request for Payments" or any other financial documents~. --------------------------~~~~--------------------------------------~ SECTION I. Date: Legal Applicant Organization/Agency Name: Federal Tax Identification Number: SECTION II. Certificption: By affixing my signature below, I certify that person(s) identified are designated having legal authorization to sign on behalf of the organization named in Section 1., above, for purposes of executing contractual documents and preparing, approving and executing all financial documents; including "Requests for Payments". I understand the legal implications of any and all misrepresentation of a sole purpose of defraudinq the State of North Carolina. NON-GOVERNMENTAL ORGANIZATIONS ONLY Chairman of the Board of Directors (Contract Documents) Financial Representative Signature Print Name: Print Name & Title: Signature: Signature: GOVERNMENTAL ENTITIES Appropriate Governmental Official (Secretary, Commissioner, etc.) Print :--Jamc & Title: Signature: Signature Card-NGO & Governmental NCDA&CS: Rev 7/11, 2/12, 5/12, 7/12, 8/12, 10/12,5/13 Chief Fiscal Officer Signature Board Meeting Agenda Item Agenda Item L/ """' I MEETING DATE: June 16,2014 TO: HARNETT COUNTY BOA OF COMMISSIONERS SUBJECT: Request permission to ccept Contributions REQUESTED BY: Tyrone L. Fish r, County Extension Director REQUEST: Harnett County Cooperative Extens on requests permission to accept a $2,500 from Harnett County Advisory Board member fo the purpose of continuing the employment of the Parents As Teachers Coordinator po ition and the operation of the PAT program from Jt:.ne 1 ih thru June 30th for as such time s funds are exhausted. COUNTY MANAGER'S RECO ENDATION: C:\Users\swilliams\Desktop\County forms\agend form20 14.doc 1 of 1 Page Agenda Item 4 -----'---=- Board Meeting Agenda Item MEETING DATE: June 16, 2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Travel Policy REQUESTED BY: Finance Department REQUEST: Revision to the County's travel policy. Highlights include: Assist in paperwork reduction (one form for all travelers to same event) No more preauthorization and redundant submission of paperwork Departmental designee responsible for travel submissions, registrations, and reservations Due to the excessive cost of lodging, employees are now required to use joint transportation and joint accomodations FINANCE OFFICER'S RECOMMENDATION: COUNTY MANAGER'S RECOMMENDATION: C:\Users\jholley\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Outlook107CNGV8C\Travel Policy agendaform20 14.docx Page I of I COUNTY OF HARNETT TRAVEL POLICY Revised July 1, 2014 The purpose of this policy is to establish standards and procedures for authorization and payment of the cost of travel by County employees and certain non-County employees for the purposes of conducting County business. It is the intent of this policy to help ensure that public funds are expended for travel only when it serves a public purpose. This travel policy is designed to comply with Internal Revenue Service (IRS) regulations and the US General Services Administration (GSA). APPLICABILITY All County employees are subject to this policy, and are expected to exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business and expending personal funds. Excess costs, "roundabout" routes, luxury accommodations, and any services that are unnecessary in the performance of official business are not acceptable under this policy. Employees will be responsible for unauthorized costs and any additional expenses incurred for personal preference or convenience. Non-County employees traveling on County business shall be subject to the same policies and requirements as employees if the County is paying the expenses. The policy is effective July 1, 2014, and supersedes all previous travel policies. ADMINISTRATION 1. The County Manager and/or Finance Officer shall have the authority to develop administrative procedures for implementation of this policy to ensure the initial need for travel is monitored, and the cost of such travel to the County is held to a reasonable minimum. 2. The County Manager and/or Finance Officer shall have the authority to make timely and necessary administrative adjustments to this policy which reflects both prudence and maintaining with applicable IRS regulations. 3. The County will comply with applicable Fair Labor Standards Act (FLSA) considerations as appropriate. 4. The Harnett County Board of Commissioners has adopted the IRS mileage reimbursement rate as the reimbursement rate for Harnett County. The changes in the rate will be effective on the same date as the IRS modification. LOCAL TRAVEL 1. Mileage reimbursement reports are required for local travel. These reports shall contain odometer readings, dates of travel, locations, and shall be approved by the respective department head by his/her signature. Mileage reports must be signed by the DEPARTMENT HEAD, not by an assistant or signature stamp. Receipts are required for items requested to be reimbursed. The properly executed form must be submitted MONTHLY. County Office is Principal Place of Business Example Eligible for Mileag_e Reimbursement Home to office or first work site NO Office or last work site to home NO First work site to subsequent work sites YES Employee called back to work after regular YES work hours 2. When a County vehicle cannot be used, travel will be reimbursed at the current federal rate per mile. 3. The County Manger or Finance Officer will approve the travel for all department heads that is outside the scope of routine. OVERNIGHT TRAVEL Conferences and business trips requiring overnight travel must be approved in advance by the Department Head. The County Manager and/or Finance Officer must approve all out of state travel. In the best interest of fiscal prudence and accountability, the following policies must be followed: 1. County vehicles should be utilized when practical and available. 2. Two or more travelers to the same destination are required to use joint transportation and joint accommodations. Requests for deviations must be approved, in advance of travel, by the Finance Officer. Employees who do not adhere to this policy may not qualifY for travel reimbursements. 3. Expenses of employee's spouse will not be reimbursed. 4. The per diem rate for meals and incidentals will be provided to employees in overnight travel status. For employees in an overnight travel status, the per diem will be reduced to 75% of the normal amount on the days of departure and return. Per diem will also be adjusted for meals included in the cost of the conference. Employees traveling out of state may be eligible for a higher per diem rate depending upon the travel destination. If out of state travel is necessary, the Finance department will refer to \\'V\'\'-'. gsa. gov for the current per diem rates for that destination. If the travel destination has a rate above the standard rate, you will receive the per diem for that area. 5. Meal expenses related to one day training or travel where there is no overnight stay, will NOT be reimbursed by the County. However, meals that are included in the cost of registration, and training or meetings that are held as luncheons or dinners will be considered reimbursable expenses. The County will reimburse the cost of lunch for consecutive days of training that require travel, whether or not the employee stays overnight. Meals (related to one-day travel and training) that are submitted and approved for reimbursement will be reimbursed as part of the employees' next payroll. In accordance with the IRS (Employer's Tax Guide to Fringe Benefits) and GSA regulations, reimbursements of this nature are considered taxable fringe benefits. 6. Hotel/lodging must be processed on a purchase order and reserved/paid using the department's purchasing/credit card. (The department can prepare a blanket purchase order for travel estimating annual activity at the beginning of the fiscal year). The County will pay the actual cost of rooms (including tax) provided that the employee seeks reasonably priced lodging. Rooms at the conference location, in a group, or government rates meet this requirement. A detailed hotel receipt and a copy of your approved travel request must be submitted with the department's monthly purchasing log. No reimbursement is authorized for in-room movies, valet charges, in-room bar charges, or other nonessential needs. Room services charges for food, including tips, and personal phone calls are not reimbursable. These expenses are considered to be covered by the per diem allowance. 7. Registration and airline transportation must be processed on a purchase order and paid using the department's purchasing/credit card. Documentation supporting the charge must be submitted with the department's monthly purchasing log. 8. Employees must submit the mileage reimbursement form within 7 days of return from overnight travel with a copy of the approved travel request attached. Mileage to the conference/training destination will be calculated from home or work, whichever is less. 9. One day meetings or training less than 50 miles (one way) should not require overnight travel. Exceptions must be approved by the County Manager or the Finance Officer in advance. PER DIEM A completed travel request form with agenda must be submitted (7) work days before payment is necessary. If the travel request is not received in sufficient time for processing, the employee will be responsible for submitting receipts upon return from travel. Employees will then be reimbursed actual costs from receipts up to the per meal allowance from the US General Services Administration. Board Meeting Agenda Item MEETING DATE: June 16, 2014 Agenda Item L/ .... k TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Revision of Leave Policy REQUESTED BY: Kimberly Honeycutt, Finance Officer REQUEST: ~£,~V~n,10rV§J~ItJtiJJ ~~:ave-TefmiJ1~1 PiY and RePilfhtent·o:fV~ca~;~n ~,jl,_. __ , 1\-n employee, who is separated without failure in performance of duties or personal conduct, shall be paid for vacation leave accumulated to the date of separation. An employee, who separates from service without failure in performance of duties or personal conduct, shall be paid for accumulated vacation leave not to exceed 240 hours. For an involuntary separation due to failure in performance of duties or personal conduct as outlined in Article VII, Section 8 and 9, accumulated vacation leave may be withheld at the discretion of the County Manager at the time of an employee's separation. Any vacation leave owed the County shall be deducted from the employee's final compensation. FINANCE OFFICER'S RECOMMENDATION: Yes COUNTY MANAGER'S RECOMMENDATION: Harnett County Personnel Ordinance Section 7. Vacation Leave-Maximum Accumulation Annual leave may be accumulated without any applicable maximum until December 31st of each calendar year. On December 31st, any employee with more than 240 hours of accumulated leave shall have the excess accumulation transferred to sick leave (only 240 hours are carried forward to January 1st of the next calendar year). Employees are cautioned not to retain excess accumulation of annual leave until late in the calendar year. Due to the necessity to keep all County functions in operation, large numbers of employees cannot be granted annual leave at any one time. If an employee has excess leave accumulation during the latter part of the year and is unable to take such leave because of staffing demands, the employee shall receive no special consideration either in having the annual leave scheduled or in receiving any exception to the maximum accumulation. The County has a Shared Leave Program and it is provided in Section 23 of this Article. Section 8. Vacation Leave-Manner of Taking Leave Vacation leave may be taken as earned by an employee subject to the approval of the supervisor, with the exception that all department heads and other employees so designated by the County Manager must take at least five (5) consecutive workdays of accrued vacation leave per calendar year. Section 9. Vacation Leave -Previous Leave Credit Vacation leave credit accumulated by each employee as of the adoption of this personnel administration policy shall be retained as of the effective date of this policy. An employee, who is separated without failure in performance of duties or personal conduct, shall be paid for vacation leave accumulated to the date of separation. An employee, who separates from service without failure in performance of duties or personal conduct, shall be paid for accumulated vacation leave not to exceed 240 hours. For an involuntary separation due to failure in performance of duties or personal conduct as outlined in Article VII, Section 8 and 9, accumulated vacation leave may be withheld at the discretion of the County Manager at the time of an employee's separation. Any vacation leave owed the County shall be deducted from the employee's final compensation. Section 11. Vacation Leave-Payment of Accumulated Vacation Leave Upon Death The estate of an employee who dies while employed by the County shall be entitled to payment for all of the accumulated vacation leave credited to the Agenda Item __ 7-=---- Board Meeting Agenda Item MEETING DATE: .June 16,2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Public Hearing-Proposed Zoning Change-Linda Marie Natole REQUESTED BY: Jay Sikes, Manager of Planning Services REQUEST: Landowner/Applicant: Linda Marie Natole; 1.0 +/-acres; From RA-20R to Commercial Intersection of Elliott Bridge Road and Bethel Baptist Road; Anderson Creek Township. The Planning Department Staff recommended approval of the request based on compatibility with Harnett County regulatory documents and would not have an unreasonable impact on the surrounding community and will enhance the public health, safety, and general welfare. This application was heard at the May 5 Planning Board, but no vote was taken. The applicant requested that the remainder of the hearing & vote be tabled to the June 2 Planning Board meeting due to the amount Board members present. On June 2, the Harnett County Planning Board voted unanimously to recommend approval of this Rezoning application based on the existing zoning compatibility to the surrounding properties. At their initial May meeting there were a few citizens that spoke in opposition, but their issues were related to the illegal business, and not the actual rezoning of the land. If this rezoning application is approved, any business would be required to go through the development review process in order to become compliant. COUNTY MANAGER'S RECOMMENDATION: C:\U sers\gwheeler\AppData\Local\Microsoft\ Windows\ Temporary Internet Fil es\Content.Outlook\Z5TP9EAN\Natole _ agendaform20 I4 CC.doc I of I Page STAFF REPORT Page 1 of 5 REZONING STAFF REPORT Case: 14-139 Jay Sikes, Mgr. of Planning Services jsikes@harnett.org Phone: (910) 893-7525 Fax: (910) 814-8278 Planning Board: May 5, 2014; continued to June 2, 2014 County Commissioners: June 16, 2014 Requesting a Rezoning from RA-20R to Commercial Applicant Information Owner of Record: Applicant: Name: Linda Marie Natole Name: Same Address: 3389 Bethel Baptist Rd Address: Same City/State/Zip: Spring Lake, NC 27546 City/State/Zip: Same Property Description PIN(s): 0534-78-9229 Acreage: 1.0 Acres Address/SR No.: 3389 Bethel Baptist Rd Township: (09) Johnsonville (10) Lillington (11) Neill’s Creek (12) Stewart’s Creek (13) Upper Little River (01) Anderson Creek (02) Averasboro (03) Barbecue (04) Black River (05) Buckhorn (06) Duke (07) Grove (08) Hectors Creek Vicinity Map Vicinity Map STAFF REPORT Page 2 of 5 Physical Characteristics Site Description: Site is currently occupied by a building that has served many different uses. Surrounding Land Uses: Vacant farmland, low density residential, a convenient store. Aerial Photograph Services Available Water: Public (Harnett County) Private (Well) Other: Unverified Sewer: Public (Harnett County) Private (Septic Tank) Other: unverified Transportation: Annual Daily Traffic Count: Bethel Baptist Rd ~1,400 Elliot Bridge Rd ~ 2,100 Site Distances: Good Zoning District Compatibility The following is a summary list of general uses, for actual permitted uses refer to the Zoning Ordinance. CURRENT REQUESTED RA-20 R Commercial Parks & Rec X Natural Preserves X Bona Fide Farms X Single Family X Manufactured Homes, Design Regulated X Manufactured Homes X Multi-Family X Institutional X Commercial Services X Retail X Wholesale Industrial Manufacturing Zoning Map STAFF REPORT Page 3 of 5 Land Use Classification Compatibility ZONING LAND USE RA-20 R MDR Parks & Rec X X Natural Preserves X Bona Fide Farms X X Single Family X X Manufactured Homes, Design Regulated X Manufactured Homes X X Multi-Family X Institutional X Commercial Service X Retail X Wholesale Industrial Manufacturing Future Land Use Map Additional Information This site has an existing violation of the U.D.O. since a private club was being operated out of the existing structure. This application was heard at the May 5 Planning Board, but no vote was taken. The applicant requested that the remainder of the hearing & vote be tabled to the June 2 Planning Board meeting due to the amount Board members present. On June 2, the Harnett County Planning Board voted unanimously to recommend approval of this Rezoning application based on the existing zoning compatibility to the surrounding properties. At their initial May meeting there were a few citizens that spoke in opposition, but their issues were related to the illegal business. If this rezoning application is approved, any business would be required to go through the development review process in order to become compliant. Evaluation Yes No The IMPACT to the adjacent property owners and the surrounding community is reasonable, and the benefits of the rezoning outweigh any potential inconvenience or harm to the community. REASONING: The impact to the surrounding community is reasonable, as the requested zoning district is similar in nature to neighboring zoning. Yes No The requested zoning district is COMPATIBLE with the existing Land Use Classification. REASONING: The requested zoning to Commercial is not compatible with the Land Use Classification Medium Density Residential. Medium Density Residential is meant to encourage stick built and manufactured residential developments. However, since this parcel has sufficient access to 2 roads, as well as its location to existing commercially zoned property, staff would recommend that during a Land Use Plan update this area be revised to comply with existing uses. STAFF REPORT Page 4 of 5 Yes No The proposal does ENHANCE or maintain the public health, safety and general welfare. REASONING: The requested zoning to Commercial would maintain the public health, safety and general welfare due to the existing commercial growth pattern in the area. Yes No The request is for a SMALL SCALE REZONING and should be evaluated for reasonableness REASONING: The proposed rezoning to Commercial is adjacent to Commercial zoned land and thus the application does not need to be considered a Small Scale Rezoning. Suggested Statement-of-Consistency (Staff concludes that…) The requested rezoning to Commercial is compatible with neighboring zoning districts and would not have an unreasonable impact on the surrounding community and will enhance the public health, safety, and general welfare for the reasons stated in the evaluation. It is recommended that this rezoning request be APPROVED. Site Photographs Subject Property from Elliot Bridge Rd Across Elliot Bridge Rd Elliot Bridge Rd View NE Elliot Bridge Rd View SW STAFF REPORT Page 5 of 5 Adjacent property NE Adjacent property NW Bethel Baptist Rd View NW Bethel Baptist Rd View SE Attachments Original Rezoning Application Justification Statement Agenda Item _ ____..g ___ _ Board Meeting Agenda Item MEETING DATE: June 16,2014 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Public Hearing-Proposed Zoning Change-Willie Brinkley, Sam Brinkley, Katherleen B. Thomas & Heirs I Spout Springs Retail Investment, LLC REQUESTED BY: Jay Sikes, Manager of Planning Services REQUEST: Landowner/Applicant: Willie Brinkley, Sam Brinkley, Katherleen B. Thomas & Heirs I Spout Springs Retail Investment, LLC; 47.91 +/-acres; From RA-20R to Commercial; Hwy 24/87; Anderson Creek Township. The Planning Department Staff recommended approval ofthe request based on compatibility with Harnett County regulatory documents and would not have an unreasonable impact on the surrounding community and will enhance the public health, safety, and general welfare. On June 2, the Harnett County Planning Board voted unanimously to recommend approval of this Rezoning application based on the existing zoning compatibility to the surrounding properties. COUNTY MANAGER'S RECOMMENDATION: C:\U sers\gwheeler\AppData\Local\Microsoft\ Windows\ Temporary Internet Files\Content.Outlook\Z5TP9EAN\Binkley _ agendaform20 14 CC.doc 1 of2 Page STAFF REPORT Page 1 of 5 REZONING STAFF REPORT Case: 14-164 Jay Sikes, Mgr of Planning Services jsikes@harnett.org Phone: (910) 893-7525 Fax: (910) 814-8278 Planning Board: June 2, 2014 County Commissioners: June 16, 2014 Requesting a Rezoning from RA-20R to Commercial Applicant Information Owner of Record: Applicant: Name: Willie Brinkley, Sam Brinkley, Catherleen B. Thomas, and heirs Name: Spout Springs Retail Investment, LLC Address: Address: 550 Long Point Rd City/State/Zip: Cameron, NC & Raleigh, NC City/State/Zip: Mount Pleasant, SC 39404 Property Description PIN(s): 9594-24-8583, 9594-23-6997, 9594-23-6757, 9594-13-2817, 9594-13-2283 Acreage: 47.91 Acres Address/SR No.: Hwy 24/87 Township: (09) Johnsonville (10) Lillington (11) Neill’s Creek (12) Stewart’s Creek (13) Upper Little River (01) Anderson Creek (02) Averasboro (03) Barbecue (04) Black River (05) Buckhorn (06) Duke (07) Grove (08) Hectors Creek Vicinity Map Vicinity Map STAFF REPORT Page 2 of 5 Physical Characteristics Site Description: The site is currently vacant, except for a residential structure located on parcel #1. These parcels are across from Brinkley Hill Ln. Surrounding Land Uses: Surrounding land uses include single family residential homes & residential subdivisions, a variety of commercial development in close proximity, as well as undeveloped land. Aerial Photograph Services Available (Utilities may have to be upgraded and/or extended to complete services at this site) Water: Public (Harnett County) Private (Well) Other: Unverified Sewer: Public (Harnett County) Private (Septic Tank) Other: unverified Transportation: Hwy 87 Corridor Annual Daily Traffic Count: 34,000 trips per day Site Distances: Good Zoning District Compatibility The following is a summary list of general uses, for actual permitted uses refer to the Zoning Ordinance. CURRENT REQUESTED RA-20R COMM Parks & Rec X Natural Preserves X Bona Fide Farms X Single Family X Manufactured Homes, Design Regulated Manufactu ed Homes X Multi-Family Institutional X Commercial Services X Retail X Wholesale Industrial Manufacturing ZZ Zoning Map STAFF REPORT Page 3 of 5 Land Use Classification Compatibility ZONING LAND USE COMM CMU Parks & Rec X Natural Preserves Bona Fide Farms Single Family X Manufactured Homes, Design Regulated Manu actured Homes Multi-Family X Institutional X X Commercial Service X X Retail X X Wholesale Industrial Manufacturing Future Land Use Map Additional Information As required for all zoning changes, within a five mile radius of Fort Bragg, RLUAC (Regional Land Use Advisory Commission) was contacted. On June 2, the Harnett County Planning Board voted unanimously to recommend approval of this Rezoning application based on the existing zoning compatibility to the surrounding properties. Evaluation Yes No The IMPACT to the adjacent property owners and the surrounding community is reasonable, and the benefits of the rezoning outweigh any potential inconvenience or harm to the community. REASONING: In the vicinity of the subject property, non-residential development has continued at a steady pace. The requested zoning change to Commercial will not have a negative impact on the surrounding properties or the community as it is similar in nature to certain existing zoning districts in the area. Yes No The requested zoning district is COMPATIBLE with the existing Land Use Classification. REASONING: The requested zoning is compatible with the existing Land Use Classification of Compact Mixed Use. The Compact Mixed Use classification is to encourage a different combination of uses such as: commercial; institutional, as well as single family and multi-family developments. Yes No The proposal does ENHANCE or maintain the public health, safety and general welfare. REASONING: The proposed commercial zoning is more appropriate for this site due to properties to the North and South zoned commercial as well as property across Hwy 87. The proposed zoning would enhance the public health and general welfare. Yes No The request is for a SMALL SCALE REZONING and should be evaluated for reasonableness REASONING: This request does not need to be evaluated for a small scale rezoning, due to the property’s size. STAFF REPORT Page 4 of 5 Suggested Statement-of-Consistency (Staff concludes that…) The requested rezoning to Commercial is compatible with Harnett County regulatory documents and would not have an unreasonable impact on the surrounding community and will enhance the public health, safety, and general welfare for the reasons stated in the evaluation. It is recommended that this rezoning request be APPROVED. Site Photographs Subject Property Subject Property Site & Existing Structure Subject Property STAFF REPORT Page 5 of 5 Hwy 87 views Hwy 87 views Surrounding Property Attachments Original Rezoning Application Justification Statement H a r n e t t Co u n t y Co m m u n i t y De v e l o p m e n t Mo n t h l y Pe r f o r m a n c e St a t u s Re p o r t (D u e on 15 t h o f ea c h mo n t h ) Gr a n t e e Na m e : Co u n t y o f Ha r n e t t Gr a n t Nu m b e r : 11 - C - 2 3 1 4 Mo n t h : Ju n e Year: 2014 Ac t i v i t y Pe r f o r m a n c e C u r r e n t Pe r f o r m a n c e St a t u s Re m e d y to get back on Schedule Sc h e d u l e (I f O f f Sc h e d u l e ) (I f Off Schedule) (O n / O f f ) Re h a b i l i t a t i o n On Re c o n s t r u c t i o n On Cl e a r a n c e On Te m p o r a r y Re l o c a t i o n On Pl a n n i n g On Ad m i n i s t r a t i o n On - - - - - - - - - - - · · - · · · · - - - - - - - - - - - - - - - - - - - - - L _ _ - - - · · · - - - · - · · · · · · · · · · · · - - Co m m e n t s : De m o l i t i o n co n t r a c t si g n e d ; tw o re c o n s t r u c t i o n co n t r a c t s si g n e d ; tw o re h a b co n t r a c t s in fi n a l st a g e s o f ap p r o v a l . Pr e p a r e d By : En d o r s e d By : Ti t l e : Pr o j e c t Ma n a g e r , TW C Ti t l e : Co u n t y Ma n a g e r (C i t y / C o u n t y Manager or Clerk) Bo a r d or Co u n c i l Up d a t e : Da t e : Ju n e 16 , 20 1 4 Pe r f o r m a n c e Sc h e d u l e (B a s e d on P e r f o r m a n c e Ba s e d C o n t r a c t ) On / O f f Sc h e d u l e •! • • O. f f P e r f o r m a n c e Sc h e d u l e : Pr o v i d e cu r r e n t pe r f o r m a n c e st a t u s an d re m e d y to ge t ba c k on sc h e d u l e an d su b m i t report •! • • On Pe r f o r m a n c e Sc h e d u l e : St o p an d su b m i t re p o r t , no cu r r e n t pe r f o r m a n c e st a t u s or re m e d y to ge t ba c k on schedule is required DC A Mo n t h l y Pe r f o r m a n c e Re p o r t v. 11 2 0 1 3 PLANNING SERVICES REPORT May 2014 Monthly Status Report For Planning, Inspections & Central Permitting Fiscal Year 2013-2014 2 Table of Contents I. Revenue Breakdown Inspections: Inspection Revenue…………………………………………………………………….….3 Planning: Activity Report…………………………….……………………………………….………..4 Planning Revenue…………………………….……………………………….……………9 Cell Tower Revenue…………………………………………………………….…….…..10 Recreational Fees……………………………………………………………….…….…..11 A.M.P.I. ……………………………………………………………………………….…....12 Environmental Health: E-Health Revenue…………………………………………………………………….…...13 Food & Lodging Revenue………………………………………………………………...14 Public Utilities: Public Utilities Revenue……………………………………………………………..…….15 Fire Marshall: Fire Marshall Revenue……………………………..………………………………….…..16 II. Applications & Permits Permits: Permits Issued By Month………………….…….…………………………………..…....17 Permits by SFH/Manufactured Homes…………………………………………………..18 Valuations: Permit Valuations……………………………….…………………………….….…….…..19 III. Township Information: Recreational Fee ……………………………………………………………………………..….....20 Lots…………………………………….….……………………………………………………..……21 Applications………………….……….………………………………………………………..…....22 3 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $137,669 $116,790 $65,855 $80,112 $70,145 $82,664 $64,481 $88,041 $89,842 $96,144 $111,329 $116,899 $1,119,971 FY 08-09 $100,391 $57,218 $60,319 $46,249 $51,961 $30,566 $33,723 $58,632 $99,530 $98,338 $73,324 $67,868 $778,119 FY 09-10 $86,771 $66,489 $93,014 $81,537 $61,148 $92,292 $81,129 $67,281 $103,548 $100,216 $79,804 $69,365 $982,594 FY 10-11 $87,913 $76,715 $58,124 $88,071 $101,297 $74,283 $71,218 $84,997 $80,399 $95,521 $187,293 $93,581 $1,099,412 FY 11-12 $80,637 $118,971 $122,574 $81,479 $85,075 $56,285 $71,908 $91,662 $83,841 $84,000 $113,049 $106,431 $1,095,912 FY 12-13 $125,159 $96,940 $79,878 $96,342 $92,119 $81,678 $130,365 $124,565 $82,768 $118,398 $111,644 $104,006 $1,243,862 FY 13-14 $127,150 $112,368 $61,868 $78,174 $61,113 $40,752 $94,942 $62,630 $89,368 $87,892 $104,572 $-$920,829 Inspection Revenue FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Angier and Lillington are not included in this dataset. Angier contracts HC Inspections at $2,083 monthly. Lillington at $2,333 monthly. 4 Planning Activity Report For May 2014 Board Of Adjustments Appeal Cell Tower Swmh / Dwmh PUD Commercial Variance Total Monthly 2 2 Year To Date 0 5 3 0 26 1 35 Recreational Fees For Major Subdivisions Townships Total For Month Year To Date Total (since f.y. 06) Anderson Creek $ 26,500.00 $ 26,500.00 $ 963,500.00 Averasboro $ - $ - $ 6,500.00 Barbecue $ - $ 73,000.00 $ 323,000.00 Black River $ - $ - $ 29,500.00 Buckhorn $ - $ - Duke $ - $ - Grove $ - $ - Hectors Creek $ 8,500.00 $ 67,000.00 Johnsonville $ - $ - $ 191,500.00 Lillington $ - $ - Neills Creek $ - $ - Stewarts Creek $ - $ - $ 77,500.00 Upper Little River $ - $ - $ 49,000.00 Totals $ 26,500.00 $ 108,000.00 $ 1,707,500.00 Preliminary Major Subdivisions Townships Number Of Subdivisions By Month Number of Lots By Month YTD Anderson Creek Approved 2 160 346 Reviewed & Placed On Hold 54 Averasboro Approved 0 Reviewed & Placed On Hold 0 Barbecue Approved 0 Reviewed & Placed On Hold 0 Black River Approved 0 Reviewed & Placed On Hold 0 Buckhorn Approved 0 Reviewed & Placed On Hold 0 Duke Approved 0 Reviewed & Placed On Hold 0 Grove Approved 0 Reviewed & Placed On Hold 0 Hectors Creek Approved 104 Reviewed & Placed On Hold 0 Johnsonville Approved 0 Reviewed & Placed On Hold 0 Lillington Approved 0 Reviewed & Placed On Hold 0 Neills Creek Approved 0 Reviewed & Placed On Hold 0 Stewarts Creek Approved 0 Reviewed & Placed On Hold 0 Upper Little River Approved 21 Reviewed & Placed On Hold 0 5 Preliminary Major Subdivision Totals Monthly Number Of Subdivisions Number Of Lots Approved 2 160 Reviewed & Placed On Hold 0 0 Year To Date Number Of Subdivisions Number Of Lots Approved 6 471 Reviewed & Placed On Hold 1 54 Final Major Subdivisions Townships Number Of Subdivisions Number of Lots By Month YTD Anderson Creek Approved 96 Reviewed & Placed On Hold 0 Averasboro Approved 0 Reviewed & Placed On Hold 0 Barbecue Approved 147 Reviewed & Placed On Hold 36 Black River Approved 0 Reviewed & Placed On Hold 0 Buckhorn Approved 0 Reviewed & Placed On Hold 0 Duke Approved 0 Reviewed & Placed On Hold 0 Grove Approved 0 Reviewed & Placed On Hold 0 Hectors Creek Approved 0 Reviewed & Placed On Hold 0 Johnsonville Approved 0 Reviewed & Placed On Hold 0 Lillington Approved 0 Reviewed & Placed On Hold 0 Neills Creek Approved 0 Reviewed & Placed On Hold 0 Stewarts Creek Approved 7 Reviewed & Placed On Hold 0 Upper Little River Approved 0 Reviewed & Placed On Hold 0 Final Major Subdivision Totals Monthly Number Of Subdivisions Number Of Lots Approved 0 0 Reviewed & Placed On Hold 0 0 Year To Date Number Of Subdivisions Number Of Lots Approved 11 250 Reviewed & Placed On Hold 1 36 Minor Subdivisions Monthly Number Of Subdivisions Number Of Lots Approved 6 9 Year To Date Number Of Subdivisions Number Of Lots Approved 63 94 6 Exempt Subdivisions Monthly Number Of Subdivisions Number Of Lots Approved 9 9 Year To Date Number Of Subdivisions Number Of Lots Approved 125 223 Flood Zone Permits Issued Monthly 0 Year To Date 1 Zoning Inspections Monthly 34 Year To Date 351 Manufactured Home Park License Issued Monthly Number Of Parks Number Of Lots Approved 14 206 Year To Date Number Of Parks Number Of Lots Approved 99 1437 Manufactured Home Park Inspections Monthly Number Of Inspections 16 Year To Date Number of Inspections 176 Rezoning Requests Monthly Type Of Request P.B. Action C.C. Action 1 Commercial to RA-20R 1 Approved Approved 1 Denied Denied Year To Date Total Number Of Requests P.B. Action C.C. Action 4 4 Approved Approved 4 Denied Denied Text Amendments Monthly 0 Year To Date 11 Violations Monthly Complaints Resolved Pending 0 3 -3 Year To Date Complaints Resolved Pending 63 43 20 Commercial Site Plan Reviews Monthly 4 Year To Date 22 Abandoned Mobile Home Project Initiative (A.M.P.I) Monthly S.W.M.H. D.W.M.H. TOTALS Contracts 0 0 0 Removed 0 0 0 Year To Date S.W.M.H. D.W.M.H. TOTALS Contracts 0 0 0 Removed 0 0 0 7 Special Project Activity May 2014 New  Planning Staff has completed a pre-grant application for Land Use Funds through the NC Wildlife Resource Commission. It was accepted and allowed to move forward to the final approval stage. Ongoing  The Fort Bragg Regional Alliance has completed its Sustainable Growth Management Plan and will present to the board in the future.  Planning staff members formed a Harnett County Transportation Advisory Group to meet quarterly to discuss county issues. Staff Reviewing Commercial Site Plans for: New 1. Strickland’s Repair 2. Sheryl’s Catering 3. Campbell Pointe Townhomes (3 phases, 99 total units) Ongoing 4. Army Medical Building (Hwy 87) 5. Anderson Creek Commercial Complex 6. Campbell University Weight Room at Football Field House 7. Holle Kennels 8. Hanson Aggregates Expansion Hold  Neill’s Creek Land Use Plan. (See Above)  Continued development of the Countywide Land Use Plan rewrite with Western Harnett Small Area Plan.  Development of the Problem Properties Task Force (No funding approved for FY:2013)  Staff has completed a draft version of a Firearms Discharge Ordinance. 8 Upcoming Harnett County Planning Board Meeting: Monday, June 2, 2014 Proposed Zoning Change: (Tabled from the May 5th Meeting) Landowner/Applicant: Linda Marie Natole 1.0 +/- acres; From RA-20R to Commercial Intersection of Elliott Bridge Road and Bethel Baptist Road Anderson Creek Township Proposed Zoning Change: Landowner / Applicant: Willie Brinkley, Sam Brinkley, Katherleen B. Thomas & Heirs / Spout Springs Retail Investment, LLC 47.91 +/- acres; From RA-20R to Commercial Hwy 24/87 Anderson Creek Township Harnett County Board of Adjustment Meeting: Monday, June 9, 2014 Conditional Use 1. BA-CU-14-14. Baker, William / FVAA Sports Inc. C/O J. G Baker. An Outdoor Recreational Facility / Football Field in an RA-30 Zoning District; Buckhorn Township; PIN # 0635-93-1818.000; SR # 1409 (Oakridge Duncan Road). 2. BA-CU-15-14. Claude White Irrevocable Trust C/O Gary White / K & K Sand Company; A Sand Mine in an RA-40 Zoning District; Johnsonville Township; PIN # 9546-89-5961.000; SR 1001 (Claude White Road). 9 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $14,950 $24,040 $7,240 $13,055 $7,175 $12,020 $10,440 $28,745 $11,240 $12,815 $11,840 $18,230 $171,790 FY 08-09 $12,870 $10,532 $8,367 $16,615 $7,130 $4,317 $3,690 $12,170 $10,095 $9,875 $6,743 $6,790 $109,194 FY 09-10 $14,052 $8,355 $7,438 $11,755 $10,365 $8,095 $6,350 $9,575 $10,285 $12,455 $9,250 $8,370 $116,345 FY 10-11 $12,540 $7,980 $7,960 $12,205 $9,430 $7,230 $11,445 $7,850 $12,160 $9,880 $8,985 $8,860 $116,525 FY 11-12 $6,189 $35,772 $7,930 $9,305 $7,904 $7,745 $7,854 $12,517 $8,788 $10,035 $8,262 $13,917 $136,218 FY 12-13 $10,322 $10,414 $11,068 $10,615 $8,635 $7,243 $10,521 $10,539 $13,451 $16,832 $12,750 $7,033 $129,423 FY 13-14 $4,934 $5,470 $11,157 $7,156 $8,598 $8,791 $5,552 $11,063 $17,782 $10,291 $13,852 $-$104,646 Planning Fees FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 Angier is not included in this dataset. Angier contracts with HC Planning at $1,833 monthly. 10 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $-$-$-$-$-$-$18,000 $-$-$4,500 $-$22,500 FY 08-09 $8,750 $-$-$-$6,000 $-$-$-$-$4,500 $4,500 $-$23,750 FY 09-10 $-$-$-$-$-$4,300 $-$4,500 $49,500 $-$-$4,250 $62,550 FY 10-11 $4,500 $-$-$-$-$-$4,500 $-$-$-$-$-$9,000 FY 11-12 $-$15,000 $-$-$5,000 $-$-$-$-$4,500 $4,500 $-$24,500 FY 12-13 $13,500 $4,500 $-$4,500 $40,000 $20,000 $18,500 $10,000 $5,000 $28,000 $20,000 $-$164,00 FY 13-14 $11,500 $1,000 $28,000 $6,500 $1,000 $2,000 $2,000 $1,000 $5,000 $3,000 $2,000 $-$63,000 Cell Tower Fees No cell tower fees were tracked prior to February of 02-03 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 11 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $75,000 $-$86,000 $9,500 $67,000 $15,000 $56,500 $81,000 $11,000 $-$25,000 $74,500 $500,500 FY 08-09 $-$18,500 $-$-$5,500 $-$-$40,000 $-$71,000 $10,500 $57,500 $203,000 FY 09-10 $-$96,500 $15,000 $-$500 $-$15,000 $-$30,500 $-$9,500 $17,000 $184,000 FY 10-11 $-$20,000 $49,500 $-$5,500 $-$-$15,500 $23,000 $21,500 $-$13,000 $148,000 FY 11-12 $35,500 $-$-$35,000 $16,000 $-$92,000 $21,000 $129,000 $13,500 $500 $19,500 $362,000 FY 12-13 $-$55,000 $30,500 $3,500 $67,500 $11,000 $4,500 $-$-$15,000 $28,000 $-$215,000 FY 13-14 $7,500 $6,500 $59,000 $-$-$-$8,500 $-$-$26,500 $-$-$108,000 Recreational Fees FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 12 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $1,200 $530 $904 $1,325 $952 $1,859 $500 $509 $996 $32 $272 $9,078 FY 08-09 $500 $810 $500 $1,979 $1,578 $1,972 $1,023 $648 $666 $1,303 $2,299 $668 $13,946 FY 09-10 $1,666 $561 $740 $1,964 $350 $-$868 $-$1,885 $1,600 $616 $-$10,249 FY 10-11 $1,359 $696 $1,050 $1,468 $1,035 $451 $958 $700 $584 $595 $721 $578 $10,195 FY 11-12 $-$250 $287 $-$-$-$-$-$350 $-$1,250 $-$2,137 FY 12-13 $1,576 $2,110 $52 $152 $1,022 $2,366 $2,071 $215 $-$-$70 $-$9,634 FY 13-14 $-$-$-$-$-$-$-$-$-$-$-$-$- Abandoned Manufactured Home Planning Initiative Fees No A.M.P.I. fees were tracked prior to November of FY 05-06 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 13 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $21,975 $19,050 $16,075 $17,800 $16,050 $11,575 $22,500 $17,225 $17,775 $21,950 $18,700 $16,600 $217,275 FY 08-09 $16,450 $14,475 $23,825 $9,750 $8,950 $6,925 $8,450 $10,175 $20,750 $12,775 $17,225 $15,650 $165,400 FY 09-10 $14,600 $14,900 $13,175 $10,600 $13,000 $9,600 $11,975 $18,375 $13,225 $16,975 $15,950 $13,875 $166,250 FY 10-11 $18,225 $11,075 $10,800 $7,000 $11,800 $5,300 $10,750 $11,675 $13,450 $10,400 $10,750 $16,100 $137,325 FY 11-12 $15,275 $22,525 $21,425 $26,650 $23,025 $11,175 $39,175 $21,550 $29,675 $23,700 $21,200 $32,150 $287,525 FY 12-13 $17,000 $31,250 $33,525 $18,450 $21,900 $19,450 $18,650 $58,425 $35,400 $30,150 $26,100 $22,075 $332,375 FY 13-14 $26,600 $30,775 $27,050 $22,750 $22,050 $22,800 $26,700 $19,900 $27,425 $25,225 $19,400 $-$270,675 Enviromental Health Revenue Based upon fees received & processed through Central Permitting FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 14 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $-$700 $600 $400 $700 $600 $800 $600 $600 $1,400 $200 $1,000 $7,600 FY 08-09 $600 $800 $800 $400 $800 $800 $400 $200 $1,000 $600 $600 $200 $7,200 FY 09-10 $800 $1,100 $200 $400 $-$400 $600 $200 $-$200 $400 $400 $4,700 FY 10-11 $600 $400 $1,000 $300 $400 $-$400 $400 $700 $300 $400 $700 $5,600 FY 11-12 $200 $800 $400 $400 $400 $200 $300 $-$500 $-$200 $-$3,400 FY 12-13 $400 $400 $-$800 $-$-$200 $400 $200 $400 $500 $200 $3,500 FY 13-14 $200 $200 $200 $-$-$-$-$-$400 $600 $200 $-$1,800 Food & Lodging Revenue Based upon fees received & processed through Central Permitting No food & lodging fees were tracked prior to August FY 07 -08 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 15 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $49,465 $115,689 $63,470 $85,155 $52,725 $51,470 $53,715 $32,620 $51,035 $43,855 $54,795 $52,125 $706,119 FY 08-09 $76,555 $33,430 $41,130 $50,815 $23,300 $27,385 $21,160 $33,840 $24,585 $31,190 $39,955 $47,210 $450,555 FY 09-10 $48,335 $57,700 $40,520 $50,505 $50,905 $20,420 $51,285 $31,880 $54,305 $67,815 $24,445 $68,095 $566,210 FY 10-11 $35,200 $55,910 $38,055 $27,785 $34,900 $39,370 $18,270 $26,620 $63,290 $49,315 $51,650 $42,925 $483,290 FY 11-12 $47,475 $54,145 $54,300 $54,385 $43,490 $36,430 $33,255 $44,425 $32,040 $30,275 $39,815 $35,445 $505,480 FY 12-13 $34,995 $28,260 $39,940 $43,990 $33,320 $24,520 $27,515 $36,535 $48,965 $22,640 $44,285 $28,060 $413,025 FY 13-14 $25,085 $35,825 $36,690 $43,500 $17,725 $13,775 $27,605 $22,555 $39,485 $37,925 $20,570 $-$320,740 Public Utilities Fees Based upon fees received & processed through Central Permitting Includes water, sewer, sprinkler taps & water meters FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 16 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $5,000 $10,000 $15,000 $20,000 $25,000 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $1,425 $1,365 $1,210 $2,045 $855 $835 $1,075 $1,660 $1,465 $1,370 $1,350 $1,835 $16,490 FY 08-09 $1,180 $1,160 $1,095 $1,285 $1,065 $380 $915 $940 $770 $1,155 $395 $725 $11,065 FY 09-10 $1,030 $1,455 $864 $2,118 $1,879 $2,508 $763 $897 $1,007 $2,313 $660 $1,949 $17,443 FY 10-11 $703 $1,106 $1,080 $1,346 $1,949 $2,461 $1,364 $1,907 $940 $1,059 $1,715 $542 $16,172 FY 11-12 $660 $2,181 $1,043 $615 $3,133 $4,235 $1,196 $1,407 $2,436 $581 $2,106 $1,337 $20,930 FY 12-13 $1,675 $1,534 $1,100 $835 $539 $702 $3,138 $693 $825 $1,193 $5,021 $1,279 $18,534 FY 13-14 $2,530 $1,594 $3,289 $1,722 $926 $725 $3,251 $862 $1,023 $650 $2,446 $- Fire Marshall Fees Based upon fees received & processed through Central Permitting FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 17 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY12-13 FY 13-14 0 500 1,000 1,500 2,000 2,500 3,000 Jul Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 285 305 216 299 192 250 208 251 223 273 318 285 3,105 FY 08-09 339 219 225 198 175 139 134 154 172 218 218 222 2,413 FY 09-10 242 219 274 305 188 209 218 200 231 290 290 234 2,900 FY 10-11 250 245 198 285 276 240 225 236 250 242 318 320 3,085 FY 11-12 192 250 207 197 223 160 172 222 218 219 222 275 2,557 FY12-13 265 241 219 210 199 182 254 251 201 267 259 235 2,783 FY 13-14 263 248 174 211 187 161 203 186 319 286 265 0 2,503 Permits Issued By Month Includes Building, Electrical, Plumbing, Mechanical, Insulation, Manufactured Homes & Single Family Dwellings FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY12-13 FY 13-14 18 Permit Type July Aug Sept Oct Nov Dec Jan Feb March April May June Totals Manufactured 11 9 7 19 11 25 12 6 14 18 11 143 Single-Family 73 83 48 53 43 11 42 42 64 54 43 556 Total 84 92 55 72 54 36 54 48 78 72 54 669 0 100 200 300 400 500 600 700 800 July Aug Sept Oct Nov Dec Jan Feb March April May June Totals Manufactured and SFH Permits Manufactored Home Single-Family Total 19 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 $- $50,000,000 $100,000,000 $150,000,000 $200,000,000 Jul Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun FY Total FY 07-08 $9,523,208 $15,974,931 $10,566,088 $12,474,891 $11,435,765 $8,608,283 $10,833,271 $7,458,094 $14,023,150 $13,569,455 $14,860,887 $12,131,716 $141,459,739 FY 08-09 $12,691,631 $8,776,508 $5,220,612 $4,920,978 $5,369,579 $3,450,528 $5,649,131 $7,522,965 $9,077,151 $7,856,281 $8,725,777 $7,417,729 $86,678,870 FY 09-10 $11,379,224 $10,362,784 $10,638,492 $7,230,957 $9,428,102 $9,361,441 $8,443,143 $9,086,404 $8,810,094 $12,441,314 $9,830,598 $9,402,588 $116,415,141 FY 10-11 $11,252,733 $7,950,958 $8,345,311 $11,182,071 $10,872,478 $11,426,556 $8,228,678 $11,513,785 $14,305,568 $13,132,419 $13,407,863 $1,403,883 $123,022,303 FY 11-12 $11,473,930 $273,697 $9,121,214 $10,094,638 $8,891,826 $4,212,104 $7,595,696 $10,643,099 $7,896,499 $8,047,635 $15,469,436 $12,968,827 $106,688,601 FY 12-13 $6,648,277 $11,216,486 $8,186,483 $9,713,654 $8,884,669 $8,409,146 $14,682,203 $12,334,320 $12,393,618 $11,295,201 $9,394,109 $10,291,523 $123,449,689 FY 13-14 $13,270,018 $10,211,222 $5,736,233 $9,105,513 $5,639,513 $1,558,260 $6,553,020 $6,817,970 $10,994,367 $8,907,093 $8,492,767 $-$87,285,976 Residential Application Valuation By Month FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 20 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 Anderson Creek Averasboro Barbecue Black River Buckhorn Duke Grove Hectors Creek Johnsonvill e Lillington Neills Creek Stewarts Creek Upper Little River Fees $937,000 $6,500 $323,000 $29,500 $0 $0 $0 $58,500 $191,500 $0 $0 $77,500 $49,000 Recreation Fees By Township (TOTALS SINCE 10/1/06) No recreational fees were tracked prior to October of FY 06-07 21 0 200 400 600 800 1000 1200 1400 1600 1800 2000 Anderson Creek Averasboro Barbecue Black River Buckhorn Duke Grove Hectors Creek Johnsonvill e Lillington Neills Creek Stewarts Creek Upper Little River Lots 1874 13 646 59 0 0 0 118 383 0 0 155 98 Lots By Township (TOTALS SINCE 10/1/06) No lots were tracked prior to October of FY 06-07 22 ] 0 100 200 300 400 500 600 700 800 900 1000 Township Applications YTD 13-14 Demolition - Add/Alter Residential - Add/Alter Non-Residential - Stores & Other Customer Service - Office/Bank Plaza - Hospitals, Institutions & Schools - Commercial Activities - Industrial, Public Works & Utilities - Church or other Religious - Amusement,Social or Recreational - Hotels/Motels - Munufactored Homes - Multiple family Dwellings - Duplex Dwellings - Single family Dwellinngs - Other Non-residential - NC D V A - 2 Re v . 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(_ ~I I 1- 36 30 74 11 2 6 36 41 74 3 6 2 5 3 3 6 "0 r::: co 1/) 1/) c ::;, 0 0 Q) ~ r::: .1!!1/) m r:::e> Q) r::: ~ IJ)Ii= ~ .~ a.i:i ~ 54 I J 54 updated 6/09/2014 Harnett County Department of Public Health Activities Summary BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett/ North Carolina that the following amendment be made to the annual budget ordinance for the fiscal year ending June 301 2014: Section 1. To amend the Harnett County WIA Adult Program Fund/ the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 234-7412-465-21-02 HRA ..4009 ]ql 234-7412-465-21-04 HSA ..im too_q 234-7412-465-58-19 Travel Participant 1900 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To cover expenditure in the above line item . ~WvJJi L211f!h 5 -;3-l 'I Department Head (date) . nee Offi td t sf Co nty a.7ageJ (date) ~ I I+ 5(./fl Itt; Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board/ and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller/ Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014 Section 1. To amend the Public Utilities South Central Wastewater Phase 1 C-1 Project PU1 005, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 577-9100-431-45-70 Interest Durinq Construction $91,209 577-9100-431-45-20 leaol & Adm $28,519 5 77-91 00-431-45-54 WW Capacity Purchase $62,690 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To budget interest during construction for debt payment and accrual, on the South Central Waste Water Phose l C-1 Project Deportm ~}:lo/JY County Manager (date) Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted ____________________________________ _ Margaret Regina Wheeler, Clerk to the Boord Joe Miller, Chairman Harnett County Board of Comm BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett. Norih Carolina, that the following amendment be mode to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the South Central Wastewater Project PU1002 ,Public Utilities Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE 57 4-9100-431-45-22 Issuance Cost $16.444 57 4-9100-431-45-20 Legal ~$5,630 57 4-9100-431-45-54 WWTP Capacity Purchase .. $151,263 57 4-9100-431-45-70 Interesting During Construction $173,337 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE Explanation: To budget June 2014 Debt service payment and June Accrual to USDA-Rural for South Central GO Debt $13,211.000 Department Head( Date) N~ County Manager (date) S I 2 0/ } ~ Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted ________________________________ __ Margaret Regina Daniel. Joe Miller, Chairman Clerk to the Board Harnett County Board of Comm BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Boord of the County of Harnett. North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the South Central Wastewater Project PUlOOl ,Public Utilities Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 573-9100-431-45-70 lnterestinQ DurinQ Construction $42,429 573-91 00-431-45-22 Issuance Cost $42,429 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: Budget draft for debt service payment June to USDA-Rural for South Central GO Debt$ 13,211,000 and year end accrual. Adopted __________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Chairman Harnett County Board of Comm BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the IT Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4900-410.60-53 Dues & Subscriptions $1,500 110-4900-410.58-14 Travel Admin $1,500 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: Needed for travel expenses for remainder of fiscal year. APPROVALS: ~~~:n!;ea~~~,;~ GvJ---Finance Offi r )~ ount anager (date) I --2>--)-'0 --l, f !2.-A {l "~' S: 2<-/ / r I Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the 1 Budget Officer and the Finance Officer for their direction. Adopted this day of Margaret Regina Wheeler, Clerk to the Board ,2014. Jim Burgin, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Solid Waste Budget, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 580-6600-461-44-21 Building & Equip. Rent $ 3,121.00 580-6600-46 1-58-01 Training & Meetings $ 3,121.00 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To send 3 Solid Waste Employees to NC SWANA MOLO to get certifications ~~~""'---6} Zo /14----""'--'~~~......;v .ep ment Head (date) Finance Officer t ~~ l{4-aunt Manager (date) ~2 :z.//Y Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted __________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Chairman Harnett County Board of Comm 1~lt BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, Sheriff's Office, the appropriations are to be changed as follows: j EXPENDITURE I AMOUNT AMOUNT l CODE NUMBER I DESCRIPTION OF CODE INCREASE DECREASE I 110-5100-420-12-00 i Salaries & Wages Part-time 10,000 I i 110-5100-420-11-02 1 Salaries & Wages Separation Allowance 8700 I 110-5120-420-12-oo i Salaries & Wages Part-time 18,700 i I I I I I I '-i I I I I 1 REVENUE AMOUNT AMOUNT r CODE NUMBER ' DESCRIPTION OF CODE INCREASE DECREASE l I I i I i _) L EXPLANATION: To transfer funds in the Sheriff's salaries lines to complete budget year 2013-2014. APPROVALS: Section 2. Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Daniel, Clerk to the Board day of '2014. anager (datev).:< 0/ , and to the (I Y Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett/ North Carolina that the following amendment be made to the annual budget ordinance for the fiscal year ending June 301 20:14: Section 1. To amend the Sampson County WIA Dislocated Program Fund/ the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 234-7413.465.35-27 Childcare 1000 234-7413.465.41-11 Telecommunication & Postage 2000 234-7413-465.32-72 Supportive Services 2000 234-7 413-465.58-19 Participant Travel 1000 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To increase budget to actual award amount to cover expenditure in the above line items. ftaJo.Pk LucAs-22-14 -" v't~ Department Head (date) Co y Man er (date)s;{~{/1/ Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board/ and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller/ Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, Cooperative Extension, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 11 0-7300-465.11-04 NCCES Labor Distribution 1,000 110-7310-465.58-14 Travel Admin 1,000 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To budget Travel for Parents as Teachers Program for the remainder of FY 2013-14. APPROVALS: Department Head (date) Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board. and to the Budget Officer and the Finance Officer for their direction. Adopted __________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Harnett County Board of Comm BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Sheriff's Execution Fund, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 252-51 00-420-35-96 Operating -Clerk of Court 2,000 252-51 00-420-35-97 Operating -Execution Sale 1,000 252-51 00-420-35-98 Operating -NC Dept of Revenue 1,000 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE - EXPLANATION: To budget unemployment benefits for remainder of fiscal year in the General Fund. APPROVALS: I .f/ ! I~ . & · \?,, , L'---f ' 'I, i ) \ · ' 1 t". / If 1 n ') · ·2..-----' I,. j. tn-. \.;, \'-·,! / .f J·i.,. '('.,_ V. vc.-"''-' Department Head (date) Finance om2er (date), 1.\ .. · )') . ·(I. ounty, anager (date) /J--'J/!'1(1 . {'!).7J Jl , r-. . I J ? J I Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget r , Officer and the Finance Officer for their direction. Adopted __________________________________ __ Margaret Regina Daniel, Clerk to the Board Joe Miller, Chairman Harnett County Board of Comm ~~\ BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the PU 531 Accounts Balance, Public Utilities Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 531-9030-431-60-3 3 Operating Supplies/Materials and Supplies $1,000.00 531-9000-431-60-33 Operating Supplies/Materials and Supplies $1,000.00 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: Increase Collections materials and supplies for cleaning supplies. APPROVALS: Department Head (date) 6 Q-·'k ~ Manager (date). ( <'.' ,.j ('1 1 Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the· Budget Officer and the Finance Officer for their direction. Adopted this day of Margaret Regina Wheeler, Clerk to the Board J 2014. Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Tax Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4500-410.11-00 Salaries & Wages 1,500.00 110-4500-410.12-00 Salaries & Wages/Part-Time 1,500.00 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: Funds needed to pay part-time employee through June 30, 2014 APPROVALS: L¢'-li-P/1 ~--.1-H'f ~ . . «-&w~VL----~ Fin ceOffice (ate~ 1;>.-lll)r C ntyMb ager(date) r;j'7:j/fJ Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the / Budget Officer and the Finance Officer for their direction. Adopted this day of Margaret Regina Wheeler, Clerk to the Board J 2014. Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett. North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, HRA, HSA, & Employee Clinic, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4100-410.21-02 Governing Body HRA 2.000 11 0-4100-410.21-04 Governing Body HSA 2.000 110-4150-410.21-05 Administration Employee Clinic 75 110-4150-410.21-04 Administration HSA 75 110-4180-410.21-05 Engineering Employee Clinic 1 1 1 0-4180-41 0.21-04 Engineering HSA 1 110-4300-410.21-02 Board of Elections HRA 83 1 1 0-4300-41 0.21-04 Board of Elections HSA 83 110-4500-41 0.21-02 Tax HRA 500 11 0-4500-410.21-05 Tax Employee Clinic 287 110-4500-410.21-04 Tax HSA 787 1 1 0-4600-41 0.21-04 General Services HSA 64 110-4600-410.21-05 General Services Employee Clinic 4 11 0-4600-410.22-00 General Services FICA 68 110-4910-410.21-02 IT/GIS HRA 250 110-4910-410.21-04 IT/GIS HSA 250 1 1 0-5100-420.21-02 Sheriff HRA 6,920 1 1 0-51 00-420.21-04 Sheriff HSA 6,920 110-5110-420.21-02 Sheriff Communications HRA 1,500 110-5110-420.21-04 Sheriff Communications HSA 1,500 1 1 0-5120-420.21-02 Jail HRA 4,000 11 0-5120-420.21-04 Jail HSA 4,000 EXPLANATION: To increase budget in HRA. HSA, and Employee Clinic to reflect activity for the current year. APPROVALS: ~ ~!<~~ . Deportmoot Head (dote( County Manager {dote) (Q I ?/ ( ~ section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board. and to the Budget Officer and the Finance Officer for their direction. Adopted __________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Chairman Harnett County Boord of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, HRA, HSA, & Employee Clinic, the appropriations ore to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 1 1 0-5300-420.21-05 Emergency Services Employee Clinic 166 110-5300-420.21-04 Emergency Services HSA 166 1 1 0-5400-420.21-02 EMS HRA 2000 110-5400-420.21-04 EMS HSA 2000 1 1 0-5401-420.21-02 EMS Transport HRA 500 11 0-5401-420.21-04 EMS Transport HSA 500 11 0-5900-420.21-02 Emerg Telephone System HRA 500 1 1 0-5900-420.21-04 Emerg Telephone System HSA 500 110-7510-441.21-04 Department on Aging/RSVP HSA 641 110-7510-441.21-05 Department on Aging/RSVP Employee Clinic 158 110-7510-441.11-00 Department on Aging/RSVP Salaries & Wages 799 110-7550-441.21.02 Aging/CAP HRA 1,000 110-7550-441.21-04 Aging/CAP HSA 1,000 11 0-7 600-441.21-02 Health HRA 2,750 1 10-7 600-44 1.21-04 Health HSA 2,750 11 0-7800-441.21-02 Veterans HRA 500 11 0-7800-441.21-04 Veterans HSA 500 110-8100-450.21-02 Library HRA 500 11 0-81 00-450.21-04 Library HSA 500 11 0-8200-450.21-02 Parks & Recreation HRA 2,000 11 0-8200-450.21-05 Parks & Recreation Employee Clinic 200 11 0-8200-450.21-04 Parks & Recreation HSA 2,200 EXPLANATION: To increase budget in HRA, HSA, and Employee Clinic to reflect activity for the current year. APPROVALS: Adopted __________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Public Utilities Fund, HRA, HSA, & Employee Clinic, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 53 1 -9000-431 .21-02 Admin/CSR/Meter SVCS HRA 1,250 53 1 -9000-431 .21-04 Admin/CSR/Meter SVCS HSA 1,250 531-9015-431.21-02 Water Treatment HRA 250 531-9015-431.21-04 Water Treatment HSA 250 53 1 -9020-431 .21-02 Wastewater Treatment HRA 125 531 -9020-431 .21-04 Wastewater Treatment HSA 125 531-9021-431.21-02 Wastewater Treatment SHWW HRA 1,125 531-9021-431.21-04 Waterwater Treatment SHWW HSA 1,125 531 -9025-431 .21-02 Distribution HRA 1,000 531-9025-431 .21-05 Distribution Employee Clinic 45 531 -9025-431 .21-04 Distribution HSA 1,045 531 -9030-431 .21-02 Collections HRA 250 531 -9030-431 .21-04 Collections HSA 250 EXPLANATION: To increase budget in HRA HSA, and Employee Clinic to reflect activity for the current year. APPROVALS: ~ ;2_ . &VVV\4-I I ll Depmtmeot Head [date) Finance fleer (do$) '!I / '!' unty anager (date) ~ 3 ) / section 2. Copies of this budget amendment shall be funished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted ________________________________ ___ Margaret Regina Wheeler, Clerk to the Board Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett. North Carolina. that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Solid Waste Management Fund, HRA, HSA, & Employee Clinic, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 580-6600-46 1 .21-05 Solid Waste Management Employee Clinic 176 580-6600-46 1 .21-04 Solid Waste Management HSA 176 EXPLANATION: To increase budget in HRA, HSA, and Employee Clinic to reflect activity for the current year. APPROVALS: Adopted ________________________________ __ Margaret Regina Wheeler, Clerk to the Board Joe Miller. Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2013; Section 1. To amend the General Fund, Health Department/Aging, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-7500-441.26-08 Worker's Comp $ 600.00 110-7500-441.60-39 Materials & Supplies Fans $ 600.00 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To move funds to purchase fans for the elderly. APPROVALS: ~\~ 9t~+'r .. Department Head ( ate) Section 2. Copies of this budget amendment shall be furnished to the Clerk oft he Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler, Clerk to the Board tSlD day of ,2012 Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, Cooperative Extension, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-7300-465-60-33 Materials & Supplies 515 110-7300-465-32-28 Demonstrations 515 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE :tNA:~~::::~~;;~= To incre~~~~line to pa invoice:~a~ l q[ 11 Section 2. Copies of this budget amendment shall be lurnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, Various Departments, the appropriations are to be changed as follows· EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4150-410.25-10 Unemployment 358 110-4150-410.11-00 Administration-Salaries & Wages 358 110-4180-410.11-00 Engineering-Salaries & Wages 350 110-4180-410.11-11 Engineering-Car Allowance 350 110-4650-410.11-05 General Services-Overtime 700 110-4650-410.11-06 General Services-Camp time Payout 20 110-4650-410.11-13 General Services-Vacation Payout 983 110-4650-410.21-04 General Services-HSA 612 110-4650-410.23-00 General Services-Retirement 1,091 110-4 700-410.11-06 Facilities Maint-Comp Time Payout 205 110-4700-410.11-13 Facilities Maint-Vacation Payout 8,310 110-4700-410.21-01 Facilities Maint-Retirees Insurance 8,000 110-4700-410.21-00 Facilities Maint-Group Insurance 515 110-4800-410.11-13 Register of Deeds-Vacation Payout 4,910 110-4800-410.11-00 Register of Deeds-Salaries & Wages 4,910 110-4910-410.11-13 GIS-Vacation Payout 5A60 110-4910-410.21-01 GIS-Retiree Insurance 740 110-4910-410.23-00 GIS-Retirement 350 110-4910-410.60-53 GIS-Dues & Subscriptions 3,000 110-4910-410.11-00 GIS-Salaries & Wages 3,000 110-4910-410.21-00 GIS-Group Insurance 550 110-5100-420.11-05 Sheriff-Overtime 700 110-5100-420.11-13 Sheriff-Vacation Payout 1,260 110-5100-420.11-00 Sheriff-Salaries & Wages 1,960 110-5110-420.11-10 Communications-Holiday Payout 340 110-5110-420.11-13 Communications-Vacation Payout 985 110-5110-420.11-00 Communications-Salaries & Wages 1,325 110-5120-420.11-05 Jail-Overtime 200 110-5120-420.11-10 Jail-Holiday Payout 220 110-5120-420.11-13 Jail-Vacation Payout 800 110-5120-420.11-00 Jail-Salaries & Wages 1,220 110-5300-420.21-01 Emergency Services-Retiree Insurance 3,120 110-5300-420.21-04 Emergency Services-HSA 3,120 110-6700-429.21-01 Soil & Water-Retirees 605 110-6700-429.21-04 Soil & Water-HSA 605 110-7310-465.11-13 Parents as Teachers-Vacation Payout 3,925 110-7310-465.11-00 Parents as Teachers-Salaries & Wages 3,925 BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the General Fund, Various Departments, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-7501-441.11-13 Family Caregiver-Vacation Payout 880 110-7501-441.21-00 Family Caregiver-Group Insurance 880 110-7600-441.11-06 Health-Camp time Payout 65 110-7600-441.11-13 Health-Vacation Payout 9,580 110-7600-441.11-00 Health-Salaries & Wages 9,645 110-7700-441.25-10 Social Services-Unemployment 9,100 110-7700-441.21-00 Social Services-Group Insurance 9,100 110-7800-441.26-08 Veterans-Worker's Camp 400 110-7800-441.21-00 Veterans-Group Insurance 400 110-7930-441.23-00 Youth Services-Retirement 100 110-7930-441.21-00 Youth Services-Group Insurances 100 110-8100-450.11-13 Library-Vacation Payout 11,155 110-8100-450.11-00 Library-Salaries & Wages 11,155 EXPLANATION: To adjust budgeted funds for the remainder of the fiscal year. APPROVALS: Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners I 1 BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Solid Waste Fund, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 580-6600-461.11-11 Car Allowance 2,640 5 80-6600-461.11-13 Vacation Payout 1,360 5 80-6600-461.11-00 Salaries & Wages 4,000 EXPLANATION: To adjust budgeted funds for the remainder of the fiscal year. APPROVALS: Department Head {date} Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Public Utilities Fund, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 531-9000-431.11-13 Vacation Payout 2,380 531-9000-431.21-01 Retiree Insurance 2,380 531-9015-431.11-13 Vacation Payout 15,255 531-9015-431.21-00 Group Insurance 10,000 531-9015-431.23-00 Retirement 2,000 531-9015-431.11-00 Salaries & Wages 3,255 531-9020-431.11-13 Vacation Payout 900 531-9020-431.21-00 Group Insurance 900 531-9021-431.11-13 Vacation Payout 12,440 531-9021-431.11-00 Salaries & Wages 12,440 531-9025-431.11-13 Vacation Payout 2,280 531-9025-431.11-00 Salaries & Wages 2,280 531-9030-431.11-13 Vacation Payout 1,660 531-9030-431.11-00 Salaries & Wages 1,660 EXPLANATION: To adjust budgeted funds for the remainder of the fiscal year. APPROVALS: 1~~~ Department Head (date) Manager (date~;, p y Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners Jun 02 14 08:4 7a BUDGET ORDINANCE AMENDMENT BE !T ORDAINED by the Governing Board of the County of Harnett, North Carolina, That th€ follo-......ving amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: section 1. To amend the WIA Youth Program, the appropriations are to be changed as follows: EXPENDITURE AMOLINT CODE NUMBER DESCRIPTION OF CODE INCREASE 234-7408-465.58-14 Travel Ei..2.s.oo 234.7408-465.60-33 Material & Supplies 234-7408-465.58-01 Training & Meeting Total 625.00 REVENUE AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE Total 0.00 EXPLANATION: To cover expenditure in the above line item. Adopted thfs _____ _ day of _________________ _ p.2 AMOUNT DECREASE 500.00 125.00 525.00 AMOUNT DECREASE 0.00 Margaret Regina Daniel, Interim Clerk to the Board Timothy B. McNeill, Chairman Hamet County Board of Commissioners Jun 03 14 05:39a p.2 BUDGET ORDINANCE AMENDMENT 3E IT ORDAINED by tr.e Governing Board of the County of Harnett_ North Carolina, That the folio~· ng 3mendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: iection 1. To amend the WIA Youth Program, the appropriations are to be changed as follows: EXPENDITURE CODE NUMBER DESCRIPTION OF CODE 234-7406-465.58-01 Training & Meeting 234-7406-465.41-11 Telephone & Postage rota I REVENUE CODE NUMBER DESCRIPTION OF CODE fatal EXPLANATION: To cover expenditure in the above line item. APPROVALS: ..;? J I I ~2t A, 'ftc"' 6 '3 I lf D artmentHad {date) Adopted this------ Margaret Regina Daniel, Interim Clerk to the Board day of __________________ _ AMOUII\ T AMOUNT INCRE~s E .sc. 00 - so. IQ AMOUNT- INCRE~E -= 0.00 DECREASE 50.00 50.00 AMOUNT DECREASE 0.00 Timothy B. Mcl\t !ill, Chairman Harnet County Board lf Com missioners BUDGET ORDINANCE AMENDMENT , BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014; Section 1. To amend the General Fund, Health Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-7600-441.43-21 Maintenance & Repairs-Auto $ 1,100.00 110-7600-441.58-14 Travel-Employee $ 1,100.00 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To move funds to cover maintenance on vehicle for Graham Byrd. APPROVALS: ~ Dep91lh:d~~iJ/ ro {to l ger (Date) & ( C( ( /( Section 2. Copies of this budget amendment shall be furnished to the Clerk of the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler, Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Clerk of Court Department, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4402-410.41-11 Telecommunications & Postage $500 110-4402-410.60-33 Materials & Supplies $500 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To move funds to cover activity for the year. APPROVALS: Department Head (date) ' anager (date}(nj !A/ Section 2. Copies of this budget amendment shall be furnis ed to the Clerk to the Board, and t~JnyU./ Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Governing Body, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4100-410.30-04 Governing Body-Professional Services $31,000 110-4150-410.11-00 Administration-Sa I aries & Wages $16,000 110-4400-410.11-00 Finance-Salaries & Wages $15,000 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: To move funds to cover expenditures associated with the application to the Local Government Commission for school bond issuance and for cost allocation conducted by RobertS. Segal. APPROVALS: Dep~::ad (date) • Finance Officer "r~ / 20t unty anager (date) &/ 1/! ~ Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Adopted this Margaret Regina Wheeler Clerk to the Board day of Joe Miller, Chairman Harnett County Board of Commissioners BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2014: Section 1. To amend the Special Revenue Fund, Ad Valorem Taxes, the appropriations are to be changed as follows: EXPENDITURE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE 110-4150-410.41-11 Telecommunication & Postage 500 1 1 0-41 50-4 1 0.22-00 FICA Tax Expense 500 REVENUE AMOUNT AMOUNT CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE EXPLANATION: Transfer money to cover Telecommunication & Postage expenses for balance of fiscal year APPROVALS: Adopted __________________________________ _ Margaret Regina Daniel, Clerk to the Board Joe Miller, Chairman Harnett County Board of Comm Ha r n e t t Co u n t y Sc h o o l s CU R R E N T EX P E N S E FI N A N C I A L ST A T E M E N T Ju n e 20 1 4 RE V E N U E S : Co u n t y Ap p r o p r i a t i o n Fi n e s & Fo r f e i t u r e s In t e r e s t Ea r n e d Fu n d Ba l a n c e Ap p r o p r i a t e d TO T A L RE V E N U E S *P e n d i n g Ma y am e n d m e n t s Fu n d Ba l a n c e Un a s s i g n e d 20 1 4 - 1 5 Pr o j e c t e d Fu n d Ba l a n c e Ap p r . Pr o j e c t e d Un a s s i g n e d To t a l - - - -- $ 20 , 5 2 3 , 7 0 0 . 0 0 $ 20 0 , 0 0 0 . 0 0 $ 60 , 4 5 0 . 0 0 $ 6, 1 4 3 , 2 4 8 . 0 0 ~6 , 9 2 7 , 3 9 8 . 0 0 $3 , 0 1 1 , 6 0 6 $1 , 0 0 0 , 0 0 0 $2 , 0 1 1 , 6 0 6 YT D - - - - ~ T - - $ 20 , 5 2 3 , 7 0 0 . 0 0 $ $ 19 3 , 3 9 3 . 6 4 $ $ 55 , 3 6 0 . 4 9 $ $ - $ $ 20 , 7 7 2 , 4 5 4 . 1 3 $ En d i n g -- - - - - - - 6, 6 0 6 . 3 6 5, 0 8 9 . 5 1 6, 1 4 3 , 2 4 8 . 0 0 6, 1 5 4 , 9 4 3 . 8 7 Ha r n e t t Co u n t y Sc h o o l s CU R R E N T EX P E N S E FI N A N C I A L ST A T E M E N T Ju n e 20 1 4 To t a l YT D Ou t s t a n d i n g -- _. .. .. ... _, . , . y .. . J . ... . . . ... . -... . . . . . . . .. . , .. . . . . . "' " " " EX P E N D I T U R E S : 51 0 0 Re g u l a r In s t . Pr o g r a m s $ 4, 2 8 2 , 3 6 6 . 5 1 $ 3, 5 4 8 , 8 5 5 . 8 2 $ 36 , 0 8 9 . 2 1 52 0 0 Sp e c i a l Po ] J u l a t i o n s Se r v i c e s $ 69 9 , 4 2 0 . 0 0 $ 62 2 , 3 3 7 . 6 6 $ 32 , 8 2 3 . 8 9 53 0 0 Al t e r n a t i v e Pr o g r a m s $ 56 , 0 2 5 . 0 0 $ 32 , 9 4 1 . 1 9 $ - 54 0 0 Sc h Le a d e r s h i p Se r v i c e s $ 1, 3 0 4 , 3 8 8 . 0 0 $ 57 3 , 1 4 5 . 8 1 $ 8, 6 5 8 . 3 6 55 0 0 Co - C u r r i c u l a r Se r v i c e s $ 73 5 , 8 3 0 . 0 0 $ 67 7 , 0 3 1 . 4 2 $ 74 . 3 6 58 0 0 Sc h Ba s e d Su p p o r t Se r v i c e s $ 75 2 , 5 3 0 . 0 0 $ 44 2 , 8 1 5 . 5 6 $ 21 9 , 8 3 2 . 3 0 61 0 0 Su p p o r t & De v e l o p m e n t Se r v i c e s $ 41 8 , 1 5 0 . 0 0 $ 39 2 , 5 0 0 . 7 5 $ - 62 0 0 Sp e c i a l Po p u l a t i o n Su p p o r t $ 2, 5 2 0 . 0 0 $ 2, 1 6 0 . 0 1 $ - 63 0 0 Al t e r n a t i v e Pr o g r a m s & Se r v i c e s $ 23 , 1 0 0 . 0 0 $ 6. 3 3 $ - 64 0 0 Te c h n o l o g y Su p p o r t Se r v i c e s $ 84 3 , 5 0 0 . 0 0 $ 78 4 , 3 9 0 . 1 4 $ - 65 0 0 Op e r a t i o n a l Su p p o r t Se r v i c e s $ 13 , 9 0 2 , 2 9 0 . 0 0 $ 11 , 1 9 5 1 4 4 . 4 3 $ 49 7 , 9 6 6 . 6 4 66 0 0 Fi n a n c i a l & HR Se r v i c e s $ 85 7 , 3 0 9 . 0 0 $ 67 7 , 1 8 9 . 0 6 $ 5, 3 9 9 . 4 8 67 0 0 Ac c o u n t a b i l i t y Se r v i c e s $ 11 5 , 4 8 5 . 0 0 $ 11 2 , 0 2 5 . 4 7 $ - 68 0 0 Sy s t e m - w i d e Pu p i l Su p p o r t Se r v i c e s $ 20 6 , 2 0 0 . 0 0 $ 13 8 , 8 9 1 . 9 0 $ 22 , 3 1 0 . 5 8 69 0 0 Po l i c y / L e a d e r s h i p Se r v i c e s $ 96 9 , 2 2 2 . 4 9 $ 77 3 , 9 1 4 . 0 9 $ 6, 9 1 8 . 4 2 71 0 0 Co m m u n i t y Se r v i c e s $ 11 9 , 0 6 2 . 0 0 $ 45 , 9 8 9 . 2 7 $ - 81 0 0 Pa y m e n t to Ot h e r Gv t $ 40 , 0 0 0 . 0 0 $ 36 , 2 8 5 . 0 2 $ - 84 0 0 In t e r f u n d Tr a n s f e r s $ I 60 0 , 0 0 0 . 0 0 $ 1, 6 0 0 , 0 0 0 . 0 0 $ - TO T A L EX P E N D I T U R E S $ 26 , 9 2 7 , 3 9 8 . 0 0 $ 21 , 6 5 5 , 6 2 3 . 9 3 $ 83 0 , 0 7 3 . 2 4 *P e n d i n g Ju n e am e n d m e n t s En d i n g .. . . . . . . . . . . . . "' ... . $ 69 7 , 4 2 1 . 4 8 $ 44 , 2 5 8 . 4 5 $ 23 , 0 8 3 . 8 1 $ 72 2 , 5 8 3 . 8 3 $ 58 , 7 2 4 . 2 2 $ 89 , 8 8 2 . 1 4 $ 25 , 6 4 9 . 2 5 $ 35 9 . 9 9 $ 23 , 0 9 3 . 6 7 $ 59 , 1 0 9 . 8 6 $ 2, 2 0 9 , 1 7 8 . 9 3 $ 17 4 , 7 2 0 . 4 6 $ 3, 4 5 9 . 5 3 $ 44 , 9 9 7 . 5 2 $ 18 8 , 3 8 9 . 9 8 $ 73 , 0 7 2 . 7 3 $ 3, 7 1 4 . 9 8 $ - $ 4, 4 4 1 , 70 0 . 8 3 SOUTHEASTERN ECONOMIC DEVELOPMENT COMMISSION ELIZABETHTOWN, NORTH CAROLINA FINANCIAL STATEMENTS June 30, 2013 CERTIF!ED PUBLIC ACCOUNTANTS SOUTHEASTERN ECONOMIC DEVELOPMENT COMMISSION FINANCIAL STATEMENTS June 30,2013 BOARD OF DIRECTORS Greg Icard, Chairperson Gary Lanier, Vice-Chairperson Chuck Heustess, Secretary-Treasurer Don Hughes -Brunswick Carnell Robinson -Harnett Randall Johnson-New Hanover Jimmy Tate -Pender Amy Cannon-Cumberland Jerry Stephens -Robeson Linda Revels -Hoke John Swope-Sampson Martie Butler-Richmond Pamela Bostic-Executive Director Exhillit 2 3 4 4 5 SOUTHEASTERN ECONOMIC DEVELOPMENT COMMISSION TABLE OF CONTENTS June 30, 2013 FINANCIAL SECTION: Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements: Balance Sheet -Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balances -Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual -General Fund Notes to the Financial Statements Individual Fund Financial Schedules Section: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -General Fund Page 1-2 3-8 9 10 11 12 13 14 15-20 21 Financial Section Thompson, Price, Scott, Adams & Co., P.A. Post Office Box 1690 Elizabethtown, North Carolina 28337 Telephone (910) 862-8129 Fox (91 0) 862-8120 To the Honorable Chairperson and Members ofthe Board of Directors Southeastern Economic Development Commission Elizabethtown, North Carolina Independent Auditors' Report R. Bryon Scott, CPA Gregory S. Adams, CPA Alan W. Thompson, CPA We have audited the accompanying fmancial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Southeastern Economic Development Commission, as of and for the year ended June 30, 2013, and the related notes to the fmancial statements, which collectively comprise the Commission's basic fmancial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these fmancial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of fmancial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these fmancial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fmancial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fmancial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the fmancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the fmancial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall fmancial statement presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, based on our audit, the fmancial statements referred to above present fairly, in all material respects, the respective fmancial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Southeastern Economic Development Commission as of June 30, 2013, and the respective changes in fmancial position, and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Members American Institute ofCPAs-N.C. Association of CPAs-AI CPA Division of Firms 1 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis be presented to supplement the basic fmancial statements. Such information, although not a required part of the basic fmancial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part offmancial reporting for placing the basic fmancial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic fmancial statements, and other knowledge we obtained during our audit of the basic fmancial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary and Other Information Our audit was conducted for the purpose of forming opinions on the fmancial statements that collectively comprise the basic fmancial statements of the Southeastern Economic Development Commission. The combining and individual fund statements, budgetary schedules and other schedules are presented for purposes of additional analysis and are not a required part of the basic fmancial statements. The combining and individual fund statements, budgetary schedules and other schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic fmancial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic fmancial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic fmancial statements or to the basic fmancial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America by us. In our opinion, based on our audit, the procedures performed as described above, the combining and individual fund statements, budgetary schedules and other schedules are fairly stated, in all material respects, in relation to the basic fmancial statements as a whole. Thompson, Price, Scott, & Adams, Co., P.A. Elizabethtown, North Carolina April28, 2014 Southeastern Economic Development Commission Management's Discussion and Analysis As management of the Southeastern Economic Development Commission, we offer readers of the Commission's financial statements this narrative overview and analysis of the fmancial activities of the Southeastern Economic Development Commission for the fiscal year ended June 30, 2013. We encourage readers to read the information presented here in conjunction with additional information that we have furnished in the Commission's fmancial statements, which follow this narrative. Financial Highlights • The assets and deferred outflows of the Southeastern Economic Development Commission exceeded its liabilities at the close of the fiscal year by $370,850 (net position). • As of the close of the current fiscal year, the Commission's governmental fund reported combined ending fund balances of $367,140 an increase of $50,038. Approximately 98 percent of this total amount, or $365,615 unassigned. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $365,615, or 201 percent of the total general fund expenditures for the fiscal year. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to Southeastern Economic Development Commission's basic fmancial statements. The Commission's basic fmancial statements consist of three components; 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements (see Figure 1). The basic financial statements present two different views of the Commission through the use of government-wide statements and fund financial statements. In addition to the basic fmancial statements, this report contains other supplemental information that will enhance the reader's understanding of the financial condition of the Southeastern Economic Development Commission. 3 I Government -wide Financial Statements Required Components of Annual Financial Report Figure 1 Management's Basic Discussion and Financial Analysis Statements l Fund Financial Statements Summary Detail Basic Financial Statements Notes to the Financial Statements The first two statements (Exhibits I and 2) in the basic financial statements are the Government-wide Financial Statements. They provide both short and long-term information about the Commission's fmancial status. The next statements (Exhibits 3 through 5) are Fund Financial Statements. These statements focus on the activities of the individual parts of the Commission government. These statements provide more detail than the government-wide statements. There are two parts to the Fund Financial Statements: 1) the governmental funds statements; 2) the budgetary comparison statements. The next section of the basic financial statements is the notes. The notes to the fmancial statements explain in detail some of the data contained in those statements. After the notes, supplemental information is provided to show details about the Commission's individual funds. Budgetary information required by the General Statutes also can be found in this part of the statements. Government-wide Financial Statements The government-wide fmancial statements are designed to provide the reader with a broad overview of the Commission's finances, similar in format to a fmancial statement of a private-sector business. The government-wide statements provide short and long-term information about the Commission's financial status as a whole. The two government-wide statements report the Commission's net position and how they have changed. Net position are the difference between the Commission's total assets and deferred outflows of resources and total liabilities. Measuring net position is one way to gauge the Commission's financial condition. 4 The government-wide statements are divided into one category: 1) governmental activities. The governmental activities include most of the Commission's basic service such as economic development and general administration. Membership assessments from the associated counties and operating grant from the federal agency Economic Development Administration finance most of these activities. The government-wide financial statements are on Exhibits 1 and 2 of this report. Fund Financial Statements The fund financial statements (see Figure 1) provide a more detailed look at the Commission's most significant activities. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Southeastern Economic Development Commission, like all other governmental agencies in North Carolina, uses fund accounting to ensure and reflect compliance (or non-compliance) with finance-related legal requirements, such as the General Statutes or the Commission's budget ordinance. All of the funds of the Southeastern Economic Development Commission can be divided into only one category: governmental funds. Governmental Funds -Governmental funds are used to account for those functions reported as governmental activities in the government-wide financial statements. All of Southeastern Economic Development Commission's basic services are accounted for in governmental funds. This fund focuses on how assets can readily be converted into cash flow in and out, and what monies are left at year-end that will be available for spending in the next year. Governmental funds are reported using an accounting method called modified accrual accounting that provides a short-term spending focus. As a result, the governmental fund financial statements give the reader a detailed short-term view that helps him or her determine if there are more or less fmancial resources available to finance the Commission's programs. The relationship between government activities (reported in the Statement of Net Position and the Statement of Activities) and governmental funds is described in a reconciliation that is a part of the fund financial statements. The Southeastern Economic Development Commission adopts an armual budget for its General Fund, as required by the General Statutes. The budget is a legally adopted document that incorporates input from the management of the Commission and the decisions of the Board about which services to provide and how to pay for them. It also authorizes the Commission to obtain funds from identified sources to finance these current period activities. The budgetary statement provided for the General Fund demonstrates how well the Commission complied with the budget ordinance and whether or not the Commission succeeded in providing the services as planned when the budget was adopted. The budgetary comparison statement uses the budgetary basis of accounting and is presented using the same format, language, and classifications as the legal budget document. The statement shows four columns: 1) the original budget as adopted by the board; 2) the final budget as amended by the board; 3) the actual resources, charges to appropriations, and ending balances in the General Fund; and 4) the difference or variance between the fmal budget and the actual resources and charges. Notes to the Financial Statements -The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the fmancial statements are on pages 14-19 of this report. Interdependence with Other Entities: The Commission depends on fmancial resources flowing from, or associated with, both the Federal Government and Member Counties. Because of this dependency, the Commission is subject to changes in specific flows of intergovernmental revenues based on modifications to Federal laws and Federal and County appropriations. 5 Government-Wide Financial Analysis The Southeastern Economic Development Commission's Net Position Figure 2 Governmental Activities 2013 2012 Assets Current and other assets $ 382,385 $ 323,624 Capital assets 3,710 2,768 Total assets $ 386,095 $ 326,392 Deferred Outflows of Resources Prepaid e:xpense 170 1,280 Total deferred outflows of resources 170 1,280 Liabilities Current and other liabilities: $ 15,415 $ 7,802 Total liabilities 15,415 7,002 Net Position Net Investment in Capital Assets 3,710 2,768 Restricted for Federal Use 1,355 1,498 Unrestricted 365,785 315,604 Total net position $ 370,850 $ 319,870 As noted earlier, net position may serve over time as one useful indicator of a government's financial condition. The assets and deferred outflows of the Southeastern Economic Development Commission exceeded liabilities by $370,850 as of June 30, 2013. The Commission's net position increased by $50,980 for the fiscal year ended June 30, 2013. However, $3,710 (1 %) reflects the Commission's net investment in capital assets (e.g. machinery and equipment), less any related debt still outstanding that is issued to acquire those items. The Southeastern Economic Development Commission uses these capital assets to provide services to its members; consequently, these assets are not available for future spending. Although the Commission's net investment in its capital assets is reported net of the outstanding related debt, the resources needed to repay that debt must be provided by other sources, since the capital assets cannot be used to liquidate these liabilities. The portion $1,355 (1 %) restricted for federal purposes is the amount remaining from federal grants that must be maintained by the Commission for its specific purposes. The remaining balance of $365,785 (98 %) is unassigned. 6 Southeastern Economic Development Commission's Changes in Net Position Figure 3 Govemrr:ental Activities 2013 2012 Revenues Program Revenues Charges for Services $ $ Grants and Fntitlements 109,000 69,000 General Revenue Grants and contnbutions not restricted to specific programs 121,707 121,707 Investment Earnings 1,473 2,392 Total Revenues 232,180 193,099 Expenses Economic and Physical Developrr:ent 181,200 133,263 Total Expenses 181,200 133,263 Increase(Decrease) in Net Position 50,980 59,836 Net Position, beginning 319,870 260,034 Net Position, ending $ 370,850 $ 319,870 Governmental activities. Governmental activities increased the Commission's net assets by $50,980, thereby accounting for 16% increase in the net assets of the Southeastern Economic Development Commission. Financial Analysis of the Commission's Funds As noted earlier, the Commission uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds. The focus of Commission's governmental funds is to provide information on near-term inflows, outflows, and balances of usable resources. Such information is useful in assessing the Commission's financing requirements. The general fund is the chief operating fund of the Southeastern Economic Development Commission. At the end of the current fiscal year, unassigned fund balance of the General Fund was $365,615 while total fund balance reached $367, 140. As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents approximately 201 percent of the total General Fund expenditures. General Fund Budgetary Highlights: During the fiscal year, the Southeastern Economic Development Commission revised the budget on several occasions. Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; 2) amendments made to recognize new funding amounts from external sources, such as Federal and State grants; and 3) increases in appropriations that become necessary to maintain services. The Commission was able to comply with its budgetary requirements. 7 Capital Asset and Debt Administration Capital assets. The Southeastern Economic Development Commission's investment in capital assets for its governmental activities as of June 30, 2013, totals $3,710 (net of accumulated depreciation). These assets include machinery and equipment. Southeastern Economic Development Commission's Capital Assets (Net of Depreciation) Figure 4 Governrrental Activities 2013 2012 Equiprrent and Machinery $ 3,710 $ 2,768 ==== Additional information on the Commission's capital assets can be found in notes of the Basic Financial Statements. Long-term Debt. As of June 30, 2013, the Southeastern Economic Development Commission had no debt outstanding. Economic Factors and Next Year's Budgets and Rates For the upcoming year, management does not expect any new grants for the Commission. Budget Highlights for the Fiscal Year Ending June 30, 2014. Governmental Activities: The Commission will continue its commitment to reducing the cost of delivering services. Requests for Information This report is designed to provide an overview of the Southeastern Economic Development Commission's finances for those with an interest in this area. Questions concerning any of the information found in this report or requests for additional information should be directed to the attention of Pamela Bostic, Southeastern Economic Development Commission, P.O. Box 921, Elizabethtown, NC 28337. 8 Basic Financial Statements Southeastern Economic Development Commission Elizabethtown, North Carolina Statement of Net Position June 30, 2013 Exhibit 1 Primary <Jovernrnent Governmental Activities Total Assets Current assets: Cash and cash equivalents $ 381,030 $ 381,030 Restricted Cash 1,355 1,355 Total current assets 382,385 382,385 Capital assets: Other capital assets, net of depreciation 3,710 3,710 Total capital assets 3,710 3,710 Total assets 386,095 386,095 Deferred Outflows of Resources Prepaid expense 170 170 Total deferred outflows of resources 170 170 Liabilities Current liabilities: Accounts payable 15,415 15,415 Total liabilities 15,415 15,415 Net Position Net Investment in capital assets 3,710 3,710 Restricted for Federal Use 1,355 1,355 Unrestricted 365,785 365,785 Total Net Position $ 370,850 $ 370,850 The notes to the fmancial statements are an integral part of this statement. 9 ~ 0 Fu n c t i o n s / P r o g r a m s Pr i m a r y Go v e r n m e n t : Go v e r n m e n t a l Ac t i v i t i e s : Ec o n o m i c an d Ph y s i c a l De v e l o p m e n t To t a l Go v e r n m e n t a l Ac t i v i t i e s $ So u t h e a s t e r n Ec o n o m i c De v e l o p m e n t Co m m i s s i o n Exhibit 2 El i z a b e t h t o w n , No r t h Ca r o l i n a St a t e m e n t of Ac t i v i t i e s Fo r th e Ye a r En d e d Ju n e 30 , 20 1 3 Pr o g r a m Re v e n u e s Ne t (E x p e n s e ) Re v e n u e an d Ch a n g e s in Net Position Op e r a t i n g Gr a n t s Ca p i t a l Gr a n t s Ch a r g e s fo r an d an d Ex p e n s e s Se r v i c e Co n t r i b u t i o n s Co n t r i b u t i o n s 18 1 , 2 0 0 $ $ 10 9 , 0 0 0 $ _ _ _ _ 18 1 , 2 0 0 10 9 , 0 0 0 Go v e r n m e n t a l Ac t i v i t i e s $ (7 2 , 2 0 0 ) (7 2 , 2 0 0 ) Ge n e r a l Re v e n u e s : Gr a n t s an d co n t r i b u t i o n s no t re s t r i c t e d to sp e c i f i c pr o g r a m s In v e s t m e n t ea r n i n g s , un r e s t r i c t e d To t a l ge n e r a l re v e n u e s Ch a n g e in ne t po s i t i o n Ne t po s i t i o n - Be g i n n i n g Ne t po s i t i o n - En d i n g 12 1 , 7 0 7 1, 4 7 3 12 3 - ; 1 8 0 50 , 9 8 0 31 9 , 8 7 0 $ 37 0 , 8 5 0 Th e no t e s to th e fi n a n c i a l st a t e m e n t s ar e an in t e g r a l pa r t of th i s st a t e m e n t . Southeastern Economic Development Commission Elizabethtown, North Carolina Governmental Fund Assets Current Assets : Cash Accounts: Local Investment Account Certificate of Deposit Operating Account Restricted Cash Accounts Receivable Total Current Assets Deferred Outflows of Resources Prepaid expense Total deferred outflows of resources Liabilities and Fund Balances Liabilities: Accounts Payable Employees' Accrued Leave Total liabilities Fund balances: Nonspendable Prepaid Expenses Restricted Federal Funds Unassigned Total fund balances Total liabilites and fund balances Balance Sheet June 30, 2013 Amounts reported for governmental activities in the statement of net position (Exhibit 1) are different because: Total fund balance, governmental funds Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Gross capital assets at historical cost $ Accumulated depreciation Net position of governmental activities The notes to the financial statements are an integral part of this statement. 11 36,002 (32,292) $ $ $ Major Fund General 135,809 221,799 23,422 1,355 382,385 170 170 9,462 5,953 15,415 170 1,355 365,615 367,140 382,555 367,140 3,710 $ 370,850 ==:::::i::::= Exhibit 3 Southeastern Economic Development Commission Elizabethtown, North Carolina Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Fund For the Year Ended June 30, 2013 Revenues: Federal Grants Local Grants Membership Assessments Investment Earnings Total Revenues Expenditures: Current Personnel Fringe Benfits Travel and Per Diem Space and Equipment Rental Equipment and Maintenance Contracted Services Miscellaneous Total Expendtures Excess (deficiency) of revenues over expenditures Net change in fund balance Fund Balance, beginning Fund Balance, ending $ $ Major Fund General 63,000 46,000 121,707 1,473 232,180 73,962 19,116 28,205 8,363 4,261 38,800 9,435 182,142 50,038 50,038 317,102 367,140 The notes to the financial statements are an integral part of this statement. 12 Exhibit 4 Southeastern Economic Development Commission Elizabethtown, North Carolina Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities Governmental Fund For the Year Ended June 30, 2013 Amounts reported for governmental activities in the statement of activities are different because: Net changes in fund balances -total governmental funds Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation exceeds capital outlay. Capital outlay expenditures which were capitalized Depreciation expense for governmental assets Total changes in net position of governmental activities. The notes to the financial statements are an integral part of this statement. 13 $ 1,673 (731) Exhibit 4 $ 50,038 942 $ 50,980 Southeastern Economic Development Commission Exhibit 5 Elizabethtown, North Carolina Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual General Fund For the Year Ended June 30, 2013 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Revenues: Federal Grants $ 63,000 $ 63,000 $ 63,000 $ Local Grants 46,000 46,000 Membership Assessments 121,707 121,707 121,707 Investment Earnings 2,000 2,000 1,473 (527) Total Revenues 186,707 232,707 232,180 (527) Expenditures: Current: Personnel 78,000 81,320 73,962 7,358 Fringe Benefits 19,050 19,050 19,116 (66) Travel and Per Diem 32,650 32,650 28,205 4,445 Space and Equipment Rental 8,180 8,180 8,363 (183) Equipment and Maintenance 7,250 7,250 4,261 2,989 Contracted Services 2,800 32,300 38,800 (6,500) Miscellaneous 12,025 18,525 9,435 9,090 Total Expenditures 159,955 199,275 182,142 17,133 Revenues Over (Under) Expenditures 26,752 33,432 50,038 16,606 Fund Balance Appropriated (26,752) (33,432) (16,606) Net Change in Fund Balance $ $ 50,038 $ Fund Balance, beginning 317,102 Fund Balance, ending $ 367,140 The notes to the financial statements are an integral part of this statement. 14 Southeastern Economic Development Commission Notes to the Financial Statements For the Fiscal Year Ended Jllile 30,2013 NOTE I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accollilting policies of the Southeastern Economic Development Commission (the Commission) conform to generally accepted accollilting principles as applicable to governments. The following is a summary of the more significant accounting policies. A Reporting Entity -The Southeastern Economic Development Commission (the Commission) is an economic development commission serving Bladen, Brunswick, Columbus, Cumberland, Harnett, Hoke, New Hanover, Pender, Richmond, Robeson, Sampson and Scotland counties located in North Carolina. B. Basis ofPresentation Government-wide Statements: The statement of net position and the statement of activities display information about the primary government (the Commission). These statements include the financial activities of the overall government. Eliminations have been made to minimize the double collilting of internal activities. Governmental activities generally are financed through membership assessments and other non-exchange transactions. The statement of activities presents a comparison between direct expenses and program revenues for each function of the Commission's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expense allocations that have been made in the funds have been reversed for the statement of activities. Program revenues include (a) fees and charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all assessments, are presented as general revenues. Fund Financial Statements: The fund fmancial statements provide information about the Commission's funds. Separate statements for each fund category-governmental-are presented. The emphasis of fund fmancial statements is on major governmental funds; each displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds. The Commission reports the following major governmental fund: General Fund-The General Fund is the primary operating fund of the Commission. The General Fund accounts for all financial resources except those that are required to be accounted for in another fund. The primary revenue sources are membership assessments from member counties, State and federal grants and investment income. The primary expenditures are for economic development. The Commission has no non-major funds. C. Measurement Focus and Basis of Accounting In accordance with North Carolina General Statutes, all funds of the Commission are maintained during the year using the modified accrual basis of accounting. Government-wide Fund Financial Statements. The government-wide fund fmancial statements are reported using the economic resources measurement focus. The government-wide fund fmancial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non-exchange transactions, in which the Commission gives (or receives) value without directly receiving (or giving) equal value in exchange, include grants, entitlements, and donations. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all local assessments. 15 Southeastern Economic Development Commission Notes to the Financial Statements Governmental Fund Financial Statements. Governmental fimds are reported using the current fmancial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Expenditures are recorded when the related fimd liability is incurred, except for principal and interest on general long-term debt, claims and judgments, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long- term debt and acquisitions under capital leases are reported as other fmancing sources. D. Budgetary Data -The Commission's budgets are adopted as required by the North Carolina General Statutes. An annual budget is adopted for the General Fund. All annual appropriations lapse at the fiscal-year end. All budgets are prepared using the modified accrual basis of accounting. Expenditures may not legally exceed appropriations at the functional level for all annually budgeted funds. Amendments are required for any revisions that alter total expenditures. E. Assets, Liabilities, Deferred Outflows!Inflows of Resources and Fund Equity Deposits and Investments -All Deposits of the unit are made in board designated official depositories and are secured as required by State law [G. S. 159-31]. The Commission may designate, as an official depository, any bank or savings association whose principal office is located in North Carolina. Also, the unit may establish time deposit accounts such as Now and Super Now accounts, money market accounts, and certificates of deposits. State law [G.S. 159-30(c)] authorizes the Commission to invest in obligations of the United States or obligations fully guaranteed both as to principal and interest by the United States; obligations of the State of North Carolina; bonds and notes of any North Carolina local government or public authority; obligations of certain nonguaranteed federal agencies; certain high quality issues of commercial paper and bankers' acceptances; and the North Carolina Capital Management Trust (NCCMT). The securities of the NCCMT-Cash Portfolio, a SEC registered (29-7) money market mutual fimd, are valued at fair value, which id the NCCMT's share price. The NCCMT-Term Portfolio's securities are valued at fair value. Cash and Cash Equivalents -The Commission pools money from within its fimd to facilitate disbursement and investment and to maximize investment income. Therefore, all cash and investments are essentially demand deposits and are considered cash and cash equivalents. The Commission considers all highly liquid investments (including restricted cash) with a maturity of three months or less when purchased to be cash and cash equivalents. Restricted Cash-EDA fimds are classified as restricted cash until they are expended for their specific purpose. Deferred outflows of resources-In addition to assets, the statement of fmancial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, Deferred Outflows of Resources, represents a consumption of net position that applies to a future period and so will not be recognized as an expense or expenditure until then. The Commission has one item that meets this criterion, prepaid expense. Capital Assets -Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated capital assets are recorded at their estimated fair value at the date of donation. Minimum capitalization costs are $300. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. Capital assets are depreciated using the straight-line method over the following estimated useful lives: Asset Class Equipment Other Improvements 16 Estimated Useful Life 5 10 Southeastern Economic Development Commission Notes to the Financial Statements Compensated Absences-The vacation policy of the Commission provide for the accumulation of up to thirty days earned vacation leave with such leave being fully invested when earned. The Commission has assumed the FIFO method for accumulated compensated absences. For the Commission's Government-wide funds, an expense and a liability for compensated absences and the salary-related payments are recorded as the leave is earned. The Commission's sick leave policy provides for an unlimited accumulation of earned sick leave. Sick leave does not vest, but any unused sick leave accumulated at the time of retirement may be used in the determination of length of service for retirement benefit purposes. Since the Commission does not have any obligation for the accumulated sick leave until it is actually taken, no accrual for sick leave has been made. F. Net Position/Fund Balances Net Position -Net position in government-wide and proprietary fund financial statements are classified as net investment in capital assets, net of related debt; restricted; and unrestricted. Restricted net position represent constraints on resources that are either a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments orb) imposed by law through state statute. Fund Balances In the governmental fund fmancial statements, fund balance is composed of five classifications designed to.disclose the hierarchy of constraints placed on how fund balance can be spent. The governmental fund types classifY fund balances as follows: Nonspendable Fund Balance-This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Prepaid Insurance -Portion of fund balance that is not an available resource because it represents the year-end balance of prepaid insurance, which are not spendable resources. Restricted Fund Balance -This classification includes amounts that are restricted to specific purposes externally imposed by creditors or imposed by law. Restricted for Federal Purposes -Portion of fund balance that is remaining from the federal grant that is to be used in the future. Restricted for Stabilization by State statute -Portion of fund balance that is restricted by State Statute [G.S. 159-8(a)]. Committed Fund Balance -Portion of fund balance that can only be used for specific purposes imposed by majority vote by quorum of Southeastern Economic Development Commission's governing body (highest level of decision-making authority). Any changes or removal of specific purpose requires majority action by the governing body. Assigned fund balance -Portion of fund balance that Southeastern Economic Development Commission board members intends to use for specific purposes. Subsequent year's expenditures -Portion of fund balance that is appropriated in the next year's budget that is not already classified in restricted or committed. There is none for the current year. Unassigned fund balance -The portion of fund balance that has not been restricted, committed, or assigned to specific purposes or other funds. 17 Southeastern Economic Development Commission Notes to the Financial Statements F. Revenues and Expenditures Economic Dependency -The Commission receives a substantial amount of support from the member counties as membership assessments. The Commission also receives large part of its income from a single grant. These combined amounts are over 99% of total revenues. NOTE 3: STEWARDSHIP, COMPLIANCE AND ACCOUNT ABILITY Significant Violations of Finance-Related Legal and Contractual Provisions There were no material violations of general statutes. NOTE 4: DETAIL NOTES ON ALL FUNDS Deposits -All the deposits of the Commission are either insured or collateralized by using one of two methods. Under the Dedicated Method, all deposits that exceed the federal depository insurance coverage level are collateralized with securities held by the Commission's agent in their name. Under the Pooling Method, which is a collateral pool, all uninsured deposits are collateralized with securities held by the State Treasurer's agent in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary capacity for the Commission, these deposits are considered to be held by the Commission's agent in their name. The amount of the pledged collateral is based on an approved averaging method for non-interest bearing deposits and the actual current balance for interest-bearing deposits. Depositories using the Pooling Method report to the State Treasurer the adequacy of their pooled collateral covering uninsured deposits. The State Treasurer does not confirm this information with the Commission or the escrow agent. Because of the inability to measure the exact amounts of collateral pledged for the Commission under the Pooling Method, the potential exists for undercollaterization, and this risk may increase in periods of high cash flows. However, the State Treasurer of North Carolina enforces strict standards offmancial stability for each depository that collateralizes public deposits under the Pooling Method. The Commission has no formal policy regarding custodial credit risk for deposits, but relies on the State Treasurer to enforce standards of minimum capitalization for all pooling method fmancial institutions and to monitor them for compliance. The Commission complies with the provisions of G .S. I 59-3 I when designating official depositories and verifYing that deposits are properly secured. At June 30, 20I3, the Commission's deposits had a carrying amount of$382,385 and a bank balance of$382,8I5. All ofthe bank balance for the Commission was fully covered by federal depository insurance. 18 Southeastern Economic Development Commission Notes to the Financial Statements Capital Assets A summary of changes in the Commission's capital assets follows: Beginning Ending Balances Increases Decreases Balances Governmental Activities: Capital Assets Being Depreciated: Equipment and Machinery $ 34,329 $ 1,673 $ 36,(XJ2 Total Capital Assets Being Depreciated: 34,329 1,673 36,002 Less Accumulated Depreciation Equipment and Machinery 31,561 731 32,292 Total Accumulated Depreciation 31,561 $ 731 $ 32,292 Governmental Activity Capital Assets, net $ 2,768 $ 3,710 Primary GJvemment Depreciation expense was charged to functions/programs of the primary government as follows: Economic Development $ 731 Total Depreciation Expense $ 731 B. Liabilities I. Pension Plan Obligations a. Local Governmental Employees' Retirement System 1. Plan Description -The Commission contributes to the statewide Local Government Employees' Retirement System (LGERS), a cost-sharing multiple-employer defined benefit pension plan administered by the State of North Carolina. LGERS provides retirement and disability benefits to plan members and beneficiaries. Article 3 of G.S. Chapter I28 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Local Governmental Employees' Retirement System is included in the Comprehensive Annual Financial Report (CAFR) for the State of North Carolina. The State's CAFR includes financial statements and required supplementary information for LGERS. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-14IO, or by calling (9I9) 981-5454. 2. Funding Policy-Plan members are required to contribute six percent of their annual covered salary. The Commission is required to contribute at an actuarially determined rate. For the Commission, the current rate for employees is 6.74% of annual covered payroll. The contribution requirements of members for the Commission are established and may be amended by the North Carolina General Assembly. The Commission's contributions to LGERS for the years ended June 30, 2013, 20I2, and 20I I were $4,065, $4,002, and $3,695, respectively. The contributions made by the Commission equaled the required contributions for each year. b. Other Employment Benefits -The Commission has elected to provide death benefits to employees through the Death Benefit Plan for members of the Local Governmental Employees' Retirement System (Death Benefit Plan), a multiple- employer, State-administered, cost-sharing plan funded on a one year term cost basis. The beneficiaries of those employees who die in active service after one year of contributing membership in the System, or who die within I 80 days after retirement or termination of service and have at least one year of contributing membership service in the System at the time of death are eligible for death benefits. Lump sum death benefit payments to beneficiaries are equal to the employees' I2 highest months' salary in a row during the 24 months prior to the employee's death, but the benefit may not exceed $50,000 or be less than $25,000. All death benefit payments are made from the Death Benefit Plan. The Commission has no liability beyond the payment of monthly contributions. The contributions to the Death Benefit Plan cannot be separated between the post-employment benefit amount and the other benefit amount. The Commission considers this to be immaterial. 19 Deferred Outflows of Resources-Deferred outflows fo resources is prepaid expense. Risk Management -The Southeastern Economic Development Commission is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The Commission has property, general liability and auto liability. There have been no significant reductions in insurance coverage in the prior year, and settled claims have not exceeded coverage in any of the past three years. The Commission does not carry flood insurance, as no property is in a flood plain. The employees of the Commission are bonded through a surety bond in the amount of$100,000 each. Claims and Judgments-There are no pending monetary suits against the Commission as of June 30, 2013. C. Fund Balance The following schedule provides management with information on the portion of General fund balance that is available for appropriation: Total und balance-General Fund Less: Nonspendable-prepaid expense Restricted by Federal Funds Remaining Fund Balance NOTE 5: SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES $ 367,140 170 1,355 365,615 Federal and State Assisted Programs-The Commission has received proceeds from federal and state grants. Periodic audits of these grants are required and certain costs may be questioned as not being appropriate expenditures under the grant agreements. Such audits could result in the refund of grant moneys to the grantor agencies. Management believes that any required refunds will be immaterial. No provision has been made in the accompanying fmancial statements for the refund of grant moneys. NOTE 6: Subsequent Events Management has evaluated subsequent events through April28, 2014, the date which the fmancial statements were available for issue. NOTE 7: Change In Accounting Principles/Restatement The Commission implemented Governmental Accounting Standards Board (GASB) Statement 63, Financial Reporting of Deferred Outflows of Resources, Deferred Jriflows of Resources, and Net Position, and Statement 65, Items Previously reported as Assets and Liabilities, in the fiscal year ending June 30, 2013. In accordance with GASB Statement 63, the Statement of Net Assets has been replaced with the Statement of Net Position. Items on the Statement ofNet Position are now classified into Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position. 20 Southeastern Economic Development Commission Elizabethtown, North Carolina Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual For the Year Ended June 30, 2013 Variance Positive Budget Actual (Negative) Revenues: Federal Grants $ 63,000 $ 63,000 $ Local Grants 46,000 46,000 Membership Assessments 121 '707 121,707 Investment Earnings 2,000 1,473 (527) Total Revenues 232,707 232,180 (527) Expenditures: Economic and Physical Development Personnel 81,320 73,962 7,358 Fringe Benefits 19,050 19,116 (66) Travel and Per Diem 32,650 28,205 4,445 Space and Equipment Rental 8,180 8,363 (183) Equipment and Maintenance 7,250 4,261 2,989 Contracted Services 32,300 38,800 (6,500) Miscellaneous 18,525 9,435 9,090 Total Expendtures 199,275 182,142 17,133 Revenues Over (Under) Expenditures 33,432 50,038 16,606 Fund Balance Appropriated (33,432) (16,606) Net Change in Fund Balance $ 50,038 $ Fund Balance, beginning 317,102 Fund Balance, ending $ 367,140 21