HomeMy WebLinkAbout120715a Agenda PackageHARNETT COUNTY BOARD OF COMMISSIONERS
County Administration Building
102 East Front Street
LiUington, North Carolina
Regular Meeting
December 7, 2015 9:00am
1. Call to order -Chairman Jim Burgin
2. Pledge of Allegiance and Invocation -Vice Chairman Gordon Springle
3 . Special Presentation
4. Consider additions and deletions to the published agenda
5. Consent Agenda
A. Minutes
B. Budget Amendments
C. Tax rebates , refunds and releases
D. Sheriffs Office requests approval to accept the donation of a Segway from Batteries
ofNC & S.W.S. LLC in Angier. The equipment is valued at $3 ,900.
E. Sheriffs Office requests approval of resolution to award Deputy Jonathan Overby his
service weapon upon his retirement.
F. Sheriffs Office requests approval to accept the donation of a 13 month old silver and
tan Bloodhound name "Memphis". This K9 is being donated by the Bergen County
Animal Shelter in Teterboro, New Jersey and is estimated valued is $1 ,000.
G. Resolution to cancel the December 21 ,2015 Regular Meeting ofthe Harnett County
Board of Commissioners
H. Harnett County General Services requests approval of a waiver/fee forgiveness for
Tanner Aviation's past unpaid Special Aviation Service Organization (SAS)) fees but
not waiving any lease fees due on lease execution.
I. Public Utilities is requesting approval to reclassify an Office Aid position, Grade 51 ,
to an Office Assistant , Grade 58, due to an increase in duties. Also it has become
challenging to fill the position at the current level. Public Utilities will absorb this
cost in their current budget.
J. Resolution to Sell Real Property: a .062 acre tract to Mrs. and Mrs. Dusty J. Fortin
6. Reorganization ofthe Board, Margaret Regina Wheeler, Clerk to the Board
7 . Period of up to 30 minutes for informal comments allowing 3 minutes for each presentation
8. Appointments
9 . Discuss Harnett County Board ofEducation's QSCB applications
Page 1
120715a HC BOC Page 1
10. County Manager's Report -Joseph Jeffries, County Manager
-Harnett County Financial Summary Report -October, 2015
-Harnett County Sales Tax Analysis by Article -August 2015
-Veteran Affairs Activities Reporting -November 2015
-Sandhills Center Financial Statements and Independent Auditor's Report
11. New Business
12 . Closed Session
13. Adjourn
Page 2
120715a HC BOC Page 2
Agenda Item .5 • A
HARNETT COUNTY BOARD OF COMMISSIONERS
Minutes of Regular Meeting
November 16, 2015
The Harnett County Board of Commissioners met in regular session on Monday, November 16,
2015 , in the Commissioners Meeting Room, County Administration Building, 102 East Front
Street, Lillington, North Carolina.
Members present:
Staff present:
Jim Burgin, Chairman
Gordon Springle, Vice Chairman
Abe E lmore, Commissioner
Barbara McKoy, Commissioner
Joe Miller, Commissioner
Joseph Jeffries, County Manager
Paula Stewart, Deputy County Manager
Dwight Snow, County Attorney
Kimberly Honeycutt, F inance Officer
Margaret Regina Wheeler, Clerk
Chairman Burgin called the meeting to order at 7:00pm. Commissioner Miller led the pledge of
allegiance and invocation.
Chairman Burgin called for additions and deletions to the published agenda. Commissioners
mo ved the County Manager's Report up first on the agenda to allow Mr. Jeffries to leave early
for a personal engagement. Vice Chairman Springle moved to approve the agenda as amended.
Commissioner Miller seconded the motion which passed unanimously.
Commissioner Miller moved to approve the following items listed on the consent agenda. Vice
Chairman Springle seconded the motion which passed unanimously.
1. Minutes: November 2, 2015 Regular Meeting
2. Budget Amendments:
125 Cooperative Extension
Code 110-7326-465.11-00 Eco. & Physical Dev. Salaries & Wages
110-7326-465.21-00 Eco. & Physical Dev. Group Insurance
110-7326-465.22-00 Eco. & Physical Dev. FICA Tax Expense
11 0-7326-465.26-08 Operating I Worker's Compensation
110-7326-465.41-11 Operating I U tilities & Tele/Postage
110-7326-465 .58-01 Operating I Training & Meetings
110-7326-465 .12-00 Eco. & Physical Dev. Salaries & Wages
110-0000-331.73-26 Race to the Top
14 ,919 decrease
7,295 decrease
2 ,200 decrease
1 ,000 decrease
185 decrease
1,500 decrease
671 decrease
27,770 decrease
November 16,2015 Regular Meeting Minutes
H a rnett County Board of Commissioners
Page 1 of6
120715a HC BOC Page 3
126 Transportation
Code 11 0-4650-41 0.4 3-21 Maintenance & Repair -Auto 9, 4 26 decrease
110-4650-410.60-31 Supplies/Gas 9,426 decrease
110-0000-334.55-02 Transportation/EDT AP Transportation Plan 552 decrease
110-0000-334.55-05 Transportation/RGP Transportation 19,613 decrease
110-0000-334.77-04 Human Services/Work First Transportation 2,484 decrease
110-0000-334.55-04 Transportation/Medical Transportation 2,835 increase
110-0000-334.46-01 Transportation/Mid Cog-Medical General 962 increase
128 Transportation
Code 110-4650-410.32-70 Capital Assistance TDP
110-0000-334.55-03 NC Transportation Capital
110-0000-399.00-00 Fund Balance Appropriated
129 Cooperative Extension
Code 110-7301-465.60-33 Materials & Supplies
110-7301-465.58-14 Travel Admin
110-7301-465.41-11 Telephone & Postage
11 0-7301-465.21-05 Employee Clinic
110-7301-465.21-00 Group Insurance
110-7301-465.23-00 Regular Retire
110-7301-465.23-01 Supplemental Retire
110-7301-465.30-22 Block Grant
130 Public Utilities Campbell Osteopathic Project PU1202
Code 544-9100-431.45-01 Construction
544-9100-431.45-20 Legal & Administration
544-9100-431.45-80 Contingency
544-9100-431.90-10 Residual Equity
544-0000-314.50-00 Sales Tax
544-0000-334.90-16 NC Rural Center
544-0000-353 .90-11 Campbell Osteopathic
133 School Project CP1502 Fund 309 QSCB Roofing Project
Code 309-8300-480.45-33 Materials & Supplies
309-0000-314.50-00 Sales Tax
134 Emergency Services
Code 110-5302-420.36-15 NCEM DHS DPR6 Grant
110-0000-331.53-13 NCEM DHS DPR6 Grant
138 Public Utilities
Code 531-9000-431.74-73 Capital Outlay-Other Improvements
531-9015-431.43-19 Repair & Maintenance
179,000 increase
161, 1 00 increase
17,900 increase
4, 12 8 increase
2,480 increase
600 increase
75 decrease
1 ,824 decrease
568 decrease
161 decrease
4,580 increase
1 72,5 82 decrease
5, 140 decrease
23,240 decrease
7 ,3 97 increase
7 ,397 increase
103,839 decrease
97, 123 decrease
10,400 increase
10,400 increase
60,000 increase
60,000 increase
130,000 decrease
130,000 increase
November 16,2015 Regular Meeting Minutes
Harnett County Board of Commissioners
Page 2 of6
120715a HC BOC Page 4
141 Cooperative Extension
Code 110-7310-465.33-45 Contracted Services
110-0000-353 .73-10 Parents As Teachers
3. Proclamation -National Hospice Palliative Care Month -November 2015
5,000 increase
5,000 increase
4. Senior Staff Attorney requested approval of Order Approving Compromise Settlement
Agreement in the Karen Faircloth v . Harnett County matter; I.C. NO.: W37244
5. Harnett County Finance Officer, on behalf of the Harnett County Board of Education,
requested that Harnett County Schools be allowed to use remaining funds in the amount
of$143,821.80 to cover HV AC control work for three middle schools. This is a capital
outlay change approving expenditures and does not require new funds.
6. Letter of Support for First Choice Community Health Centers' grant application for
Service Area Competition Grant (SAC), Health Resources and Services Administration
Mr. Jeffries presented the following reports:
-Veteran Affairs Activities Reporting -October 2015
-Planning Services Report -October 2015
-Public Health Activities Summary-October 2015
-Harnett County School 's YTD financials for July, August and September 2015
-Interdepartmental budget amendments
Mr. Jeffries noted staff will start reviewing application for the Harnett County Emergency
Services Director. He said the UNC SOG Budgeting for Local Government class he recently
attended was great. Mr. Jeffries thanked the Harnett County Veteran Services staff for their hard
work on the Veteran's Day celebration. He announced Veteran's Treatment Court just
celebrated their second year anniversary. Mr. Jeffries also stated the road closures and detours
on U.S. 421/N.C. 27 for the new pedestrian tunnel at Campbell University were delayed until
November 23rd. Last, he reminded the group about the upcoming Farm City Week Banquet.
Commissioners Miller and Springle will attend the banquet and deliver the welcome.
Chairman Burgin opened the floor for informal comments by the public, allowing up to 3
minutes for each presentation up to 30 minutes.
-Cris Nystrom of 391 Center Lane in Bunnlevel thanked the board for the amount of
latitude given on subjects during informal comments. Mr. Nystrom asked if anyone has
given any consideration to psychological planning when it comes to communities, retail
and industry.
-Susan Ware of 393 Ponderosa Trail in Cameron spoke to the board about how they
speak. She said she cannot hear them from the audience during the meeting and asked
that they lean in to use the microphones or consider lapel mics.
November 16,2015 Regular Meeting Minutes
Harnett County Board of Commissioners
Page 3 of6
120715a HC BOC Page 5
Vice Chairman Springle moved to approve the appointments listed below. Commissioner Miller
seconded the motion which passed unanimously. Chairman Burgin asked the audience to
consider serving on some of these committees .
Harnett County Public Facilities Corp. Board ofDirectors
Deputy County Manager Paula K. Stewart was appointed to serve as an at-large member
on this board for a term of one year expiring November 30, 2015.
Historic Properties Commission
Gordon Townsend Jr. was appointed to serve as a regular member on this commission for
a term of 3 years expiring November 30, 2018.
Chairman Burgin presented the National Hospice Palliative Care Month November 2015
Proclamation to Chad Walker, Special Projects Coordinator with Transitions LifeCare. Mr.
Walker addressed the group and a group photo was taken.
Upon motion by Commissioner Elmore and seconded by Commissioner McKoy, commissioners
approved revisions to the Personnel Ordinance: Article VI, Section 7, Vacation Rollover.
Revisions included a change in the vacation rollover date from year-end to fiscal year-end; and
to allow employees who retire (and wish to do so) to roll all accrued vacation in excess of240
hours into sick leave on their last day of employment, regardless of the month in which they
retire. Chairman Burgin stressed that these changes had been reviewed at a previous work
session and the changes would not cost the County any money.
Mark Locklear, Planning Services Director, petitioned the board for a public hearing regarding a
proposed text amendment, Harnett County Unified Development Ordinance, Article V (Use
Regulations), Section 1.2 (Table of Use Types and Regulations). This proposed text amendment
is to allow public schools as a permitted use within an industrial zoning district and to allow for
better flexibility during the site location for the Harnett County Board of Education. Mr.
Locklear noted universities and colleges are already allow as permitted uses within industrial
zones. He noted the Harnett County Planning Board, after a discussion at their November 2 ,
2015 meeting, voted unanimously (5-0) to recommend approval of this proposed text
amendment.
-Suggested Statement of Consistency: Staff concludes that the requested text amendment
is compatible with Harnett County regulatory documents and would assist in promoting
public education efforts throughout the county. Therefore, it is recommended that this
text amendment request be approved.
Chairman Burgin called to order a public hearing on the matter and opened the meeting for
comments from the public . Seeing no one move Chairman Burgin closed the public hearing.
Commissioner Elmore moved to approve the text amendment as presented. Commissioner
McKoy seconded the motion which passed unanimously. (Attachment 1)
November 16 ,2015 Regular Meeting Minutes
Harnett County Board of Commissioners
Page 4 of6
120715a HC BOC Page 6
Mr. Locklear petitioned the board for a public hearing and consideration of adoption of the
Proposed Harnett County Comprehensive Growth Plan. It was noted that the new
Comprehensive Plan addresses anticipated growth in a way that preserves community character,
reduces sprawl, maximizes existing infrastructure, assesses multi-modal opportunities and needs ,
considers environmental impacts, and improves quality of life. The process included the
inventory and analysis of information which was organized into a series of planning elements
that included Land Use, Economic Development, Public Utilities, Transportation, and Natural
Resources. Mr. Locklear noted that the Harnett County Planning Board voted unanimously at
their November 2, 2015 meeting to recommend approval of the "Grow Harnett County"
comprehensive growth plan. He also noted minor revisions were made to the draft plan based on
suggestions by the Planning Board members.
-Suggested Statement of Consistency: Staff concludes that the requested text amendment
is compatible with Harnett County regulatory documents and would promote public
health, safety, and general welfare of the County, as well as maintain orderly and
compatible land use and development patterns and encourage environmentally
responsible development practices, as described within the document. Therefore, it is
recommended that the Comprehensive Growth Plan be approved.
Mr. Locklear introduced Kate Pearce, Senior Associate with LandDesign, to give a brief
overview of the proposed comprehensive growth plan. Mrs. Pearce talked about the project
initiation, research and analysis, plan development, recommendations and implementation
strategies and plan documentation. She said the growth plan focus areas were economic
development, land use, utilities, natural resources and transportation. Ms. Pearce noted the
Economic Development Plan looks at short-term opportunities with very specific
recommendations that correspond with the land use plan. Ms. Pearce said the Implementation
Action Plan includes some very short-term actions that the Board and County can start working
on immediately. Mr. Locklear noted a natural resources grant funded the natural resources
component of the plan as well as funding outreach to a local middle school. Commissioners, Mr.
Locklear and Ms. Pearce thanked everyone involved in developing the new growth plan.
Chairman Burgin called to order a public hearing on the matter and opened the meeting for
comments from the public.
-Susan Ware of393 Ponderosa Trail in Cameron asked about natural gas and fiber optics
throughout the county. Mrs. Pearce responded they are aware of the needs but the
recommendations in the plan are specific to county controlled utilities. Chairman Burgin
noted commissioners had recently met with Piedmont Natural Gas representatives and
said they have agreed to really look and see if they can do something, especially on Hwy
87.
-Monica Deangelos of 652 Old Stage Road said she is unable to get good quality internet
services for a good price where she lives. She thinks it would be a good idea to offer
some kind of government incentive to bring rural areas up to the 21 st century. Mrs.
Deangelos talked about past issues with Public Utilities and said her water is still
discolored occasionally. Staff will follow up with her regarding her water.
November 16, 2015 Regular Meeting Minutes
Harnett County Board of Commissioners
Page 5 of6
120715a HC BOC Page 7
-Joe Langley of 298 Kirk Adams Road in Angier said this group did a great job. He
asked is there are any plans for a YMCA and/or Boys & Girls Club as part of an
Economic Development Plan. Commissioner Miller responded that he is currently
discussing this with a YMCA representative who is also an acquaintance. Mr. Langley
asked that they consider integrating that as part of the implementation plan.
-Kent Jeffries of747 Purfoy Road in the Chalybeate Springs area, referencing a portion
of the plan that reads "The implementation of the Plan must be facilitated through strong
political will", said without that this plan is going to be worthless. He said people in his
community are suffering the consequences of the previous plan guidelines not being
followed. Mr. Jeffries suggested "refreshing" some of the Boards and better vetting
applicants.
Seeing no one else move Chairman Burgin closed the public hearing. Vice Chairman Springle
moved to adopt the Proposed Harnett County Comprehensive Growth Plan. Commissioner
Elmore seconded the motion which passed unanimously. (Attachment 2)
There was no new business and no need for closed session.
Commissioner Elmore moved to adjourn the meeting at 7:48pm. Commissioner Miller
seconded the motion which passed unanimously.
Jim Burgin, Chairman Margaret Regina Wheeler, Clerk
November 16, 2015 Regular Meeting Minutes
Harnett County Board of Commissioners
Page 6 of6
120715a HC BOC Page 8
ATTACHMENT 1
www.h arnen.org
A RESOLUTION AMENDING THE
HARNETT COUNTY UNIFIED DEVELOPMENT ORDINANCE
WHEREAS, the Board of Commissioners of Harnett County adopted the UDO on October 17 ,
2011 for the purpose of promoting the health, safety, and general welfare of the county residents;
and
WHEREAS , this ordinance was adopted under authority granted by the General Assembly of the
State ofNorth Carolina, particularly G.S. 153A-340; and
WHEREAS, the UDO contains provisions for amending said ordinance and those provisions have
been followed; and
WHEREAS, the Harnett County Planning Board has reviewed the amendment to the article of the
UDO as listed below and recommends the adoption of the following amendment.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF
HARNETT COUNTY, NORTH CAROLINA that Article V "Use Regulations" of the UDO shall
be amended to read as indicated in "Attachment".
"Attachment" is filed with the Unified Development Ordinance in the Clerk to the Board's Office.
Duly adopted this 16th day ofNovember, 2015 and effective upon adoption.
HARNETT COUNTY BOARD OF COMMISSIONERS
strong root s • new growth 120715a HC BOC Page 9
ATTACHMENT 1
ADD or AMEND the following to Article V "Use Regulations"
Harnett County Unified Development Ordinance Use Table
1.2 Table of Use Types & Regulations
·~~ c~unir/l r p ----r--r· ! l '. I Continuing Care Retirement I I I ~ /Nursing Home i p p p . c c I c c I I I L Crematorium i p c c c c ! c l c
I Cemetery or ~usoleum, Commercial Use i I C* C* C* C* 1 C* I
l-Cemetery or ~usoleum, Private Use I I I p p p I p I I
I FWlenl Home or Mortuary i I p c c I c I c i ! I
' Re~ous Structures I C * I P * P* P * P* P * i P* I P* I I ' l I
i Daycare Facilities
l Adult Daycare i C* I l P* P* C* C * C* ! C* T C* 1
I Cbildcare Facility I C* I P* P* C* C * C* I C* J C* I
I I l
i In-Home Childcare ! P * P* P* I P* i
l Educational Services
I Colleges & Universities i p p c p P I p p I p I l Learning Center i c I p p I ! 1 I
i I p p I c p I ! I I Research Laborato::I i I
• SchooL Private: Elementary, Middle, & High c I c c p ! p i p ! p I I
I i I I
I SchooL Public: Elementary, tiliddle, & Hi£h I p c c p p p p ' I I r-Trade School I p p p c c I c i c i
Truck Driving School I Fmancaal SC:IVlces
I p ! c c ! l I
! Automated Teller Machine (ATM) I P*I P *I P * P * P*i P *i P*j P *i I Financial Institutions (Banks, Credit Agencies, i
I Investment Companies, etc) I p I I I I
Health Services
... ,• .
1 per employee Qargest shift) + '/, I l ' I
per resident 2 i
I
I ! 1 per employee I u
2 I !
2 I I
!
I per 4 sco ts OR I per 200 sq. ft. 2 I A-3 I
I per 4 Sanct\J2ry snts 2 I A-3 j
l
1 per employee + I per 8 clients 2 I
' !
1 per employee + I per 8 clien Is 2 ! I I
As requited by Wldedying use I j R-3 I !
I
5 per classroom + 1 per office 2 .L~
1 per employee + 1 per 8 clients I 2 l B j I
I per 2 employ= Qugest s hift) 3 I I
OR I E!' 500 sg . ft. I
2 per cl assroo m I I 2 E I I I I 5 per classroom I 2 I E
5 per classroom + I per office 2 I B J
5 per classroom + 1 per office 4 I B ;
2 per machine 2 i l
1 per 200 sq. ft.
l
j Emergency Services (ie-Police, Fire, Rescu e, ! p I; p I p p p I p
1
1 p I p
1
,1 2 I
1
1 Ambulance Service) ! 1
1 per 350 sq. ft_
Health Care Service s (i e-Medical & Dental Clinic I C 1• p ! p p C !1• C
1
i C lj C j ' ; r-~&~La=b~,~B~lood~~~~et~~~------------~l ___ +-i--~l~--~--+---~---'~---~--4---~-----1-per __ ~ __ sq_._ft. ______ ~3~~~
ii-~H~o~ss~~ital=s~------------------~~~P~j~P~!~P~~p~--~~P-LI~P-~1 __ P~!~P-~j _____ 2~per~bed ________ L_3_lL_'-~2 j
· Public Services !
~~Par=~=-----------------------r!!~·~p~~~ ~p~~~p~-=pp-++~p -+t~p~j~-~p~~~p~;-=p-+~----------------+1-1-+11-A--3~
L Public L:::.;.b:.::rary=--------------·----..L-_:::.._J.-=p-L.....:p:..__.J.._::.__...L ___ ___J:__~ P P P L. __ l_:pe_r_~ __ s...!q._ft_. ____ __LI ~2:...J.1 ~~
i Social Institutions
i Communitz & Civic Centers I p p p i p +p j p ! I per 200 sq. ft_ I 21 A -3 i I I
Social Halls, Lodges, Fntemal Organi2ations, I i ·~
! p p c c I c t c I 1 per 200 sq. ft_ I 2 I A -3 i Clubs, & Similar Activities I
120715a HC BOC Page 10
ATTACHMENT 2
www.harnettorg
A RESOLUTION TO ADOPT THE
HARNETT COUNTY COMPREHENSIVE GROWTH PLAN
WHEREAS , the Board of Commissioners of Harnett County have previously adopted multiple
Ordinance s and documents for the purpose of promoting the health, safety, and general welfare of
the county residents ; and
WHEREAS , this Plan was adopted under authority granted by the General Assembly of the State
ofNorth Carolina, particularly G.S . 153A-340; and
WHEREAS, the UDO contains provisions for amending said ordinance and those provisions have
been followed; and
WHEREAS, Harnett County staff has made the draft Plan available to the public and solicited
comment from the same through general public information sessions, stakeholder groups, and
committees; and
NOW, THEREFORE BE IT RESOLV ED BY TH E BOARD OF COMMISSIONERS OF
HARNETT COUNTY, NORTH CAROLINA hereby adopts the "Grow Harnett County"
Comprehen sive Growth Plan as indicated in "Attachment".
"Attachment" is filed with the in the Clerk to the Board 's Office.
Duly adopted this 16th day ofNovember, 2015 and effective upon adoption .
IT COUNTY BOARD OF COMMISSIONERS
strong roots • new growth 120715a HC BOC Page 11
HARNETT COUNTY BOARD OF COMMISSIONERS
Minutes of Special Session
November 10,2015
The Harnett County Board of Commissioners met in special session on Tuesday, November 10 ,
2015 , in the Commissioners Meeting Room, County Administration Building, 102 East Front
Street, Lillington, North Carolina.
Members present: Jim Burgin, Chairman
Gordon Springle, Vice Chairman
Abe Elmore, Commissioner
Barbara McKoy, Commissioner
Joe Miller, Commissioner
Staff present: Paula Stewart, Deputy County Manager
Dwight Snow, County Attorney
Kimberly Honeycutt, Finance Officer
Margaret Regina Wheeler, Clerk
Chairman Burgin called the meeting to order at 9:00 am. Commissioner Miller led the pledge of
allegiance and invocation.
The following agenda was before the commissioners:
1. Update regarding Atlantic Coast Pipeline Project
2. Tanner Aviation's request for waiver offees
3 . Discuss extension of Highland Middle School Road
4. Paramedics in the ER
5 . Problem Properties
6. Capital Outlay Needs
7. Discussion regarding Public/Private Partnership Board and Harnett County
Economic Development going forward
First, Harnett County Public Health Director John Rouse recognized Intern Gabriel Washington,
Campbell grad student, who he said was instrumental in putting the grant application together for
the FY 17 Enhanced Mobility of Seniors and Individuals with Disabilities Program (Federal
Section 531 0). He also noted Ms. Washington will continue to work with staff in developing this
program. Commissioners thanked Ms. Washington for her work.
Bruce C. McKay, Senior Policy Advisor, Federal Affairs , Dominion, provided an update
regarding the Atlantic Coast Pipeline Project. Piedmont Natural Gas Community Relations
Manager (Eastern NC Region) Tammy Thurman and Duke Energy Government & Community
Relations District Manager Marty Clayton were also present.
November 10, 2015 Special Session M inutes
Harnett County Board of Commissioners
Page 1 of 5
120715a HC BOC Page 12
Mr. McKay reviewed the following project details:
Length: Approximately 550 miles
Pipe: West Virginia: 42-inch diameter
Virginia: 42-inch diameter
North Carolina: 36-inch diameter
Secondary line: 20-inch diameter
Capacity: 1.5 billion cubic feet /day
Three compressor station locations:
1. Lewis County, West Virginia
2. Buckingham County, Virginia
3. Northampton County, North Carolina
Route: A proposed route is being studied. Dominion is collecting data through surveys
and consultations with landowners and other stakeholders to determine the best route
with the least impact to the environment, and to historic and cultural resources.
Mr. McKay also discussed project safety, project benefits, economic analysis, regulatory process
and expected timeline projecting in-service in late 2018.
Mr. McKay responded to questions. Chairman Burgin asked what we could do to help. Mr.
McKay suggested commissioners consider the adoption of a resolution of support. Chairman
Burgin asked what we can do to access gas throughout Harnett County. Mrs. Thurman said with
the pipeline coming through Piedmont Natural Gas has made an additional investment of $190
million dollars for additional infrastructure coming off of the pipeline. She said the County
needs big industrial, large retail or things of that nature to say we are definitely coming to that
area ; for us to make that type of investment. Mrs. Thurman said this is still a possibility for the
Hwy 87 area and noted the importance of involving legislators . Mrs. Thurman said she was
going try and get Mr. Ron Mays, the head of this project for Piedmont Natural Gas, back to have
a conversation about these areas and see exactly what we can do. Discussions continued. Mr.
Clayton said when it comes to our energy future, particularly for eastern North Carolina, this
project is critical. Mr. Clayton said we have a strong dependency on natural gas to generate
electricity. He said where this doesn 't necessarily guarantee we can bring natural gas where you
want it, it does guarantee that we get capacity into the region.
Barry Blevins, Director of Harnett County General Services, spoke to the board regarding
Tanner Aviation 's request for waiver of Special Aviation Service Organi zation (SASO) fees.
Mr. Blevins did not recommend waiving the fees. He noted that Tanner Aviation has yet to
pay these fees in the past nor have they signed a current lease. It was the consensus of the Board
to consider approving a waiver/fee forgiveness for Tanner Aviation's past unpaid SASO fees but
not waiving any lease fees due on lease execution.
Mr. Blevins also updated the board on some Animal Services projects. He said staff works really
well with a lot of different groups . Chairman Burgin asked staff to consider an event to
recognize their volunteers.
November 10 , 2015 Special Session Minutes
Harnett County Board of Commissioners
Pag e 2 of5
120715a HC BOC Page 13
Greg Bums, NC DOT District 6 Engineer, was present to answer questions about the
possible extension of Highland Middle School Road. This road would be a connector between
Buffalo Lake and Tingen Roads. Mr. Bums noted originally the Harnett County Board of
Education had presented a master plan to NC DOT as part of a driveway permit. Mr. Bums
responded everything is in the works for the signal light on Buffalo Lake Road. Commissioner
Miller said the stop light would not solve the problem. He said they need a road cutting through
or to widen Buffalo Lake Road. Mark Locklear, Director of Planning Services, said he is working
with staff at F AMPO to try to add this project. The current road has not been taken over
by NC DOT. Vice Chairman Springle said we need to get the school system to agree on a route
and verify they are willing to donate the land for the road extension.
Mr. Bums will schedule a meeting regarding a possible secondary entrance for CCCC. Mr.
Bums also agreed to look at the New Breed Daycare driveway on Hwy 401 outside of Lillington
but said NCDOT cannot install a caution light at a private driveway. Mr. Burns said the Kipling
Crossing project is going along fine and will hopefully be completed soon. Last, Mr. Burns will
follow-up on the sidewalk project as commissioners questioned if the sidewalk would be
extended to Hwy 210.
Ricky Denning, Harnett County EMS Division Chief, said Harnett Health has approached them
about using paramedics in the ER. Mr. Denning said the Non-Traditional Practice Setting
Program basically means paramedics can work in the ER, hospitals, doctor's offices, etc. He
said there are currently 22 facilities throughout the state utilizing this program to deal with the
shortage of nurses. Mr. Denning said these paramedics would be employees of Harnett Health
however N.C. certified paramedics must fall under Dr. Glaser also. Dr. Glaser and Harnett
Health 's Dr. Minor will work together to oversee this program. It was the consensus of the
board to consider approval of this program after staff ensures legal precautions are in place.
Harnett County Emergency Services Director Gary Pope, EMS Medical Director MarkS. Glaser
and Fire Marshal Jimmy Riddle were also present.
Mrs. Stewart said during negotiations for the Town of Lillington to assume the Flatwoods
district, Lillington assumed they would keep all of the assets as well as continuing to receive rent
from EMS in the amount of $1 ,500 a month. She noted Lillington said they had lowered their
tax rate based on what the County asked them to do to take this over. It was the consensus of the
board to transfer all assets from Flatwoods, including real property, to the Town of Lillington as
soon as the new application was approved by the Attorney General 's Office.
Mr. Pope reported staff received great comments and high praise during the recent Shearon
Harris practice drill.
Randy Baker, Senior Zoning Inspector, presented the Problem Properties Abatement Program.
Mr. Baker reviewed the proposed policy document for the program. Mr. Baker said the program
November 10, 2015 Special Session Minute s
Harnett County Board of Commissioners
Page 3 of5
120715a HC BOC Page 14
mission is to protect the citizens of Harnett County and their properties against the harmful
effects related to derelict property conditions. Other information reviewed included:
• Program Goals
• Program Benefits
• Program Regulatory Authority
• Program Procedures: Detection Methods, Reporting, Inspections, Evaluations,
Prioritizing Actions, Methods of Abatement, Abatement Procedures, Abatement
Contractors, Program Funding, Abatement Cost Reimbursement, and Detected
Areas of Involvement
Planning Services Manager Jay Sikes and Building Codes Administrator Ken Slattum were also
present.
Mrs. Stewart informed the group that the capital outlay needs would be discussed at a future
meeting as staff was not prepared at this time.
Regarding the Nonprofit Committee, Mrs. Stewart reported the committee has met to consider
the $98,000 requested and would soon make recommendations to the Board.
Mrs. Honeycutt reported that the Harnett County Board of Ed ucation is requesting permission to
use remaining funds in the amount of $143,821 .80 to cover HV AC control work for three middle
schools. She said thi s is a capital outl ay change approving expenditures and does not require
new funds. It was the consensus of the Board to consider approval of this request at their
upcoming regular meeting.
Human Resources Director John Rankins presented proposed revisions to the Personnel
Ordinance: Article VI , Section 7, Vacation Rollover which included a change in the vacation
rollover date from year-end to fiscal year-end ; and to allow employees who retiree (and wish to
do so) to roll all accrued vacation in excess of 240 hours into sick leave on their last day of
employment, regardless of the month in which they retire. Mr. Rankins said the changes would
not cost the County any money. It was the consensus of the Board to consider approval of this
request at their upcoming regular meeting.
Mrs. Stewart updated the Board regarding the HUD situation in Harnett County. She said
Sanford Housing Authority will set a schedule to be available to citizens in Harnett County and
staff is working with them to secure a location. They are currently scheduled to be a vailable at
the library in Lillington on November 181h from 9 -3. Mrs. Stewart also reminded the group of
the upcoming grand opening of the Dunn Enrichment Center.
Brian Haney, Harnett County Public Information Officer, provided some background
information and current membership guidelines for the Harnett Forward Together Committee
(HFTC). Commissioners discussed suggested membership categories for a Public/Private
Partnership Board. Discussions continued regarding membership and representation. Chairman
Burgin asked about the possibility of a Western Harnett Chamber for representation from that
area .
November 10,2015 Special Se ss ion Minutes
Harnett County Board of Commi ss ioners
Pa ge 4 of5
120715a HC BOC Page 15
The group also discussed bylaws and the need to set term limits. They also discussed staffing
needs for Economic Development. Commissioners suggested staff schedule a lunch with some
of the larger employers in the county to get their input. Commissioners agreed to discuss with
HFTC once they have a plan in place.
Mr. Stewart noted the Economic Development website is currently under construction. She also
reported that staff has put the RFQ for a broker back out for bids until December 4, 2015.
Commissioner Elmore moved to adjourn the meeting at 12:47 pm. Vice Chairman Springle
seconded the motion which passed unanimously.
Jim Burgin, Chairman Margaret Regina Wheeler, Clerk
November 10 , 2015 Special Session Minutes
Harnett County Board of Commissioners
Page 5 of5
120715a HC BOC Page 16
Agenda Item 5 • B
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, 2016;
Section 1. To amend the General Fund, Health Department, the appropriations are to be changed as follows :
EXPENDITURE
CODE NUMBER
110-7600-441.33-50
110-7600-441.41-11
REVENUE
CODE NUMBER
11 0-0000-345 .1 0-12
EXPLANATION:
AMOUNT AMOUNT
DESCRIPTION OF CODE INCREASE DECREASE
Contracted Services (Mise) $ 38,502.00
Telephone and Postage $ 1,621.00
AMOUNT AMOUNT
DESCRIPTION OF CODE INCREASE DECREASE
Medicaid Cost Settlement $ 40,123 .00
Budget Amendment to budget funds rece ived from the sta te for medicaid funds that was held
back for Fiscal Year 2012. These funds will be use d to sca n the remainder of patient charts to
make them electronic and to upgrade old cell phones in the Environmental Health and Food
and Lodging Section .
APPROVALS: ~4 I 9t/fwv2~ if
Department Head (date)
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 Reg ina Wheeler,
Clerk to the Board
day of ,2015
Jim Burg in, Chairman
Harnett County Board of Commissioners
120715a HC BOC Page 17
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. 2016:
Section 1. To amend the General Fund, Administration and Governing Body, the appropriations are to be
changed as follows:
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
11 0-4150-410.60-33 Materials and Supplies $ 2,500.00
110-41 00-41 0.60-33 Materials and Supplies $ 2,500.00
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
11 0-0000-399.00-00 Fund Balance Appropriated $ 5,000.00
EXPLANATION: Purchase two fireproof, waterproof safes for contracts and other documents.
APPROVALS:
~~iLJ-k .. Jc~
i \,.I(., ·1.s
Deportment Head (dote)
~1/-:2-~·16
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 Board
Jim Burgin , Chairman
Harnett County Board of Comm
120715a HC BOC Page 18
BUDGET ORDINANCE AMENDMENT
BE IT ORDAINED by lhe Governing Board of the County of Hornell. North Carolina. thai the following amendment be made
to the annual budget ordinance for th e fiscal year ending Ju ne 30, 2016
Section 1. To amend the General Fund , Library department, the appropriations are to be changed as follows :
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
1 1 0-81 00-450.4 1-1 1 Telephone & Postage $20,000
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
1 1 0-0000-356 .81-02 E-rote Reimbursement $20.000
EXPLANATION: To budget funds for E-rote reimbursement for FY 15-16.
APPROVALS :
Dept Hea d (dote)
Section 2. Copies of th is budget amendment shall be furnished to the Clerk to the Boord. and to the Budget Officer
Adopted __________________________________ __
Margaret Regi n a Wheeler. Jim Burgin. Chairman
C lerk to the Boord Harnett County Boord of Commissioners
\4lb 120715a HC BOC Page 19
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 Ju ne 30, 2016:
Section 1. To amend the Economic Development Department, appropriations are to be changed as
follows :
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-7100-465.36-03 Impositions $73,225
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-0 000-399.00-00 Fund Balance Appropriated $73,225
EXPLANATION: To increase Fund Balance Appropriated to budget funds to pay the property tax due on the
real property purchased from Harnett Forward Together.
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
da y of
Jim Burgin, Chairman
Harnett County Board of Commissioners
120715a HC BOC Page 20
BUDGET ORDINANCE AMENDMENT
BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina , that the followi ng
amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2016 :
Section 1. To amend the Public Buildings Department, appropriations are to be changed as follows:
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-4700-410.43-15 Maintenance & Repair-Building $126,567
REVENUE AMOUNT AMOUNT ·
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-0000-399.00-00 Fund Balance Appropriated $126 ,567
EXPLANATION: To increase Fund Balan ce Appropriated to budget funds to replace the roof of the county-
owned old school building located at 600 South Magnolia Avenue in Dunn .
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
Jim Burgin, Cha i rman
Harnett County Board of Commissioners
15/b 120715a HC BOC Page 21
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, 2016;
Section 1. To amend the General Fund, Aging Division/Health Department, the appropriations are to be changed as
follows:
EXPENDITURE
CODE NUMBER
110-7552-441.33-45
REVENUE
CODE NUMBER
11 0-0000-331.75-52
110-0000-331.75-53
EXPlANATION:
APPROVALS:
AMOUNT AMOUNT
DESCRIPTION OF CODE INCREASE DECREASE
Contracted Services $ 3,524.00
AMOUNT AMOUNT
DESCRIPTION OF CODE INCREASE DECREASE
HCCBG Nutrition $ 3,000.00
NSIP $ 524.00
Budget Amendment to budget additional revenues that were received to purchase additional
meals for the meals on wheels program .
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 ,2015
Jim Burgin, Chairman
Harnett County Board of Commissioners
120715a HC BOC Page 22
BUDGET ORDINANCE AMENDMENT
BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina , that the following
amendment be made t o the annual budget ordinance fo r the fi sc al year ending June 30, 2016 :
Section 1. To amend the General Fu n d , Cooperative Extens ion Adoles cent Parenting Pr ogram, the
appropriations are to be changed as follows:
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-7310-465.33-45 Contr acted Services 4,018
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-0000-353 -73 -10 Parent s as Teachers Revenue 4,018
EXPLANATION: To increase the Parents as Teachers Budget to include funds raised during the "BOOtiful Night
of Hope" Fundra ising Event. Funds were received by Campbell University and will be sent to the Harnett
County Finance Office for use by the Parents as Teachers program. All expenses from the Event will be paid
by Campbell University.
O ..... L/2 .L_ ~~-~~~~
~nrv~n~~
Section 2 . Cop ies of this budget amendment shall be furnished to the Clerk to the Board, and to the
Budget Officer and the Finance Officer for the ir direction.
Adopted this
Margaret Regina Wheeler
Cler k to the Board
day of
Jim Burgin, Chairman
Harnett County Board of Commissioners
120715a HC BOC Page 23
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 f iscal year end ing June 30, 2014:
Section 1. To amend the Education Department, the appropriations are to be changed as follows :
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
·110-8600-480.31-12 Education-Capital Outlay $25,000
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-0000-399 .00-00 Fund Balance Appropriated $25,000
EXPLANATION: To increase Fund Balance Appropriated to budget additional capital funds needed by the Board
of Education. These funds will be used to replace a 2001 maintenance vehicle.
APPROVALS :
Department Head (date)
Section 2. Copies of this budget amendment shall be furni
Budget Officer and the Finance Officer for their direction .
Adopted this day of
I 2015
W:o.g~/d-:i-1
to the Clerk to the Board, and to the
Joe M i ller, Chairman Margaret Regina Wheeler
Clerk to the Board Harnett Co un ty Board of Commissione rs
15Sb 120715a HC BOC Page 24
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 , 2016:
Section 1. To amend the Communications Department, the appropriations are to be changed as follows:
EXPENDITURE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-5110-420.11-00 Salaries & Wages $75,576
REVENUE AMOUNT AMOUNT
CODE NUMBER DESCRIPTION OF CODE INCREASE DECREASE
110-0000-399.00-00 Fund Balance Appropriated $75 ,576
EXPLANATION : To increase Fund Balance Appropriated to budget additional fund s needed to pay retro pay due
to computer cal culation error.
APPROVALS:
Department Head (date) Fmance 0 c r (dateJ)
\2 ' Section 2. Copies of this budget amendment shall be turns
Budget Officer and the Finance Officer for their direction.
Adopted this day of
1}-d-~,
{24.;aggi# -
ed to the Clerk to th e Board , and to the
Jim Burgin , Chairman Margaret Regina Wheeler
Clerk to the Board Harnett County Board of Commissioners
120715a HC BOC Page 25
Agenda Item 5-C.
Board Report
Date : 11t'161!!01~ IJ./..,/IS Approved By: _______ _
TO : HARNETT COUNTY BOARD OF COMMISSIONERS
RE: CONSIDERATION OF REFUND FOR TAXES, INTEREST AND PENAL TIES FOR ALL MUNICIPALITIES
No. Name of Tax Payer
LUMBRAZO,THEODORE
A
LUMBRAZO , JANICE M
2 P .J.'S TRUCK BODIES
AND EQUIPMENT CO
PO BOX 1207
DUNN, NC , 28335
S . KEITH FAULKNER
Revenue Administrator
Bill#
0000062839-2015-2015-000000
0000064022-2014-2014-000000
Tax, Interest and
Penalties
City(CI04) 797 .49
County 1,303 .86
City 0.00
County 7,693 .92
City Total
County Total
Total to be
Refunded
Total Reason Refund
REBATED
AND
REBILLED
2,101 .35 TO
INCLUDE
VETERAN'S
EXCLUSION
VALUE
7,693.92 DECREASE
797 .49
8,997 .78
9,795 .27
120715a HC BOC Page 26
Board Report
Date: 111181291'5 I~-7-1.5 Approved By:. _______ _
TO : HARNETI COUNTY BOARD OF COMMISSIONERS
RE: CONSIDERATION OF REFUND FOR TAXES, INTEREST AND PENALTIES FOR ALL MUNICIPALITIES
No. Name of Tax Payer
1 BASS , JOSHUA ALLEN
2 BROWN , JASON
MICHAEL
3 CORTES-ORTUNO ,
JORGE HERMINIO
4 CORTES-ORTUNO,
JORGE HERMINIO
5 MARINER FINANCE
NCINC
6 TLW CORPORATION
7 TLW CORPORAT ION
8 VANDERBILT
MORTGAGE AND
FINANCE
S . KEITH FAULKNER
Revenue Administrator
Bill#
0002245458-2015-2015-000000
0002245540-2015-2015-000000
0002248675-2015-2013-110001
0002248675-2015-2014-110001
0002245315-2015-2015-000000
0001306432-2014-2014-000000
0001306459-2014-2014-000000
0002179476-2014-2014-110000
Tax, Interest and Total
Penalties Refund Request Status
City(CI02) 11 .09
County 18.95
City 0 .00
County 126.26
City() 12.63
County 0.00
City() 11 .08
County 0 .00
City(CI05) 45 .74
County 78.67
City 0.00
County 138 .60
City 0 .00
County 138.60
City 0.00
County 266.40
City Total
Cou nty Total
Total to be
Refunded
30 .04
TRUCK WAS
TAGGED FOR
2015-2016.
RELEASE AS
PERSONAL
PROPERTY.d
LISTED IN
HORRY
126 .26 COUNTY ,SC AND
TAXES PAID FOR
2015 1 0/29/15.
TAXPAYER
12 .11 BILLED IN CITY
LIMITS IN ERROR
TAXPAYER
10 .62 BILLED IN CITY
LIMITS IN ERROR
ALL ASSETS
WERE NOT
INCLUDED ON
124 41 ORIGINAL BILL.
. NEWBILL
PROCESSED TO
INCLUDE ALL
ASSETS .
ADJUSTED
VALUE TO $5500
BASED ON 138 ·60 BOARD OF E&R
APPEAL
SETTLEMENT
ADJUSTED
VALUE TO $5500
BASED ON 138·60 BOARD OF E&R
APPEAL
SETTLEMENT
REBATED
ABSTRACT
BECAUSE VALUE
WAS INCLUDED
AS REAL
266.40 PROPERTY ON
ABSTRACT#2014-
2179476;REFUND
DUE BACK TO
VANDERBILT
MTG
80 .54
767.48
848 .02
120715a HC BOC Page 27
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Page 7 of 7 120715a HC BOC Page 44
Harnett
COUNTY
NORTH CAROLINA
November 24, 2015
Harnett County Board of Commissioners
RE: Rebate Detail Report 1111 /2015-11118/2015
Tax Department
305 W . Comelius-Hamett Blvd
Su ite 101.
lillington, NC 27546
Phone : 910-893-7520
Fax : 910-814-401 7
The attached rebates are for parcels that were split or created in 2015. The effective tax year is
2016. These bills were created by the Land Records Interface in error due to a computer
programming glitch. The bills for these abstracts should not be part of the 2015 tax levy and
thus had to be r eleased.
Thank you,
Harnett County Tax Department
120715a HC BOC Page 45
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Page 28 of 31 120715a HC BOC Page 73
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Board Meeting
Agenda Item
Agenda Item 5 • D
MEETING DATE : December 21, 2015
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Donation
REQUESTED BY : Sheriff Rollins
REQUEST:
Sheriff Rollins is requesting to accept the donation of a Segway from Batteries of N. C &
S.W.S. LLC 101 Medical Drive, Angier, NC 27501 (919) 331-0241.
Modelnumber2344400001
Value of$ 3,900.00
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
F:\201 5-20 16\agenda Segway Batteri es ofNC.doc Page I of I 120715a HC BOC Page 77
Batteries ofNC & S.W.S. LLC
ANGffiR SHOP ADDRESS:
101 Medical Drive*Angier*NC*27501
PLEASE MAIL ALL PAYMENTS:
P.O . Box 1969
Lillington, NC 27546
(919)331-0241
http://www.batteriesofnc.com
Address
Harnett County Sheriff's Office
175 Bain Street
P .O. Box 399
Lillington, NC 27546 USA
Activity
• Segway
Accepted By
-----------
Accepted Date
Returns: 30 Days to return merchandi se. Returns within the 30 days will have a 25% restock ing fee.
I
Estimate
Date Estim~te#
11119/2015 3821
' Exp . Date
Quantity Rate Amount
I 3,900.00 3,900.00
Total $3,900.00
120715a HC BOC Page 78
120715a HC BOC Page 79
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Agenda Item .S • £
Board Meeting
Agenda Item
MEETING DATE: December 21, 2015
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Award Service Weapon
REQUESTED BY: Sheriff Rollins
REQUEST:
Sheriff Rollins Request to award Deputy Jonathan Overby his service weapon upon his
retirement.
Resolution attached .
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
F :\2014 -2015\Agenda Request\Agenda Service weapon Assmann .doc
I of I
P age
120715a HC BOC Page 81
NORTH CAROLINA
HARNETT COUNTY
RESOLUTION
THAT , WHEREAS , Jonathan Bryant Overby, began his Harnett
County Law Enforcement career on August 4 th 2005 ; and
WHEREAS , after ten years of distinguished service to Harnett
Count y , Jonathan Bryant Overby will retire; and
WHEREAS , according to North Carolina General Statute 14-402
and 14-409 .1, proper permits have been obtained (as attached) in
order to receive the side arm.
NOW, THEREFORE, BE IT RESOLVED by the Harnett County Board of
Commissioners that Jonathan Bryant Overby be awarded the following
service side arm for one dollar ($1. 00). Glock Model 22 Serial
Number HES964.
Duly adopted this day o f ' 20 -------
HARNETT COUNT Y BOARD OF COMMISSIONERS
Chairman
ATTEST:
Clerk to the Board
120715a HC BOC Page 82
Board Meeting
Agenda Item
Agenda Item s-r
MEETING DAT E: December 7, 2015
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Accept donation of K9
REQUESTED BY: Sheriff Rollins
REQUEST:
Sheriff Rollins is requesting to accept the donation of a 13 month old liver and tan
Bloodhound name "Memphis".
This K9 is being donated by the Bergen County Animal Shelter in Teterboro, New Jersey.
Estimated value ofthe K9 is$ 1,000.00
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
F:\20 15-20 16\agenda Dean Hewitt weapon resolution.doc Page I of I 120715a HC BOC Page 83
Agenda Item 5-~
Harnett
COUNTY
NORTH CAROLINA
A RESOLUTION TO CANCEL THE
DECEMBER 21, 2015 REGULAR MEETING OF THE
HARNETT COUNTY BOARD OF COMMISSIONERS
THAT WHEREAS , the Harnett County Board of Commissioners adopted on September
19 , 1994 certain RuJes of Procedure by which the Board would conduct its meetings; and
WHEREAS, Rule 6 of the Rules of Procedure concerning "Regular and Special
Meetings" states that the Board may cancel the place or time of a particular regular meeting by
resolution: that the Board has determined that it will not meet at its regular scheduled evening
meeting of Monday, December 21, 2015.
www.harnett.org
NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners ofHamett
County that its regular meeting scheduled for Monday, December 21 , 2015 at 7:00 p.m. is hereby
canceled; that this Resolution shall be filed with the Clerk to the Board, posed at the regular
meeting place and forwarded to all parties on the County's Sunshine List.
Adopted by the Harnett County Board of Commissioners in regular session, this 7th day
ofDecember, 2015.
HARNETT COUNTY BOARD OF COMMISSIONERS
By: ____________________________________ _
Jim Burgin, Chairman
Attest:
Margaret Regina Wheeler, Clerk
stro ng roots • new growth 120715a HC BOC Page 84
Board Meeting
Agenda Item
Agenda Item 5-H
MEETING DATE : December 7, 2015
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Harnett County General Services -Harnett Regional Jetport -Tanner
Aviation Fee Waiver Request
REQUESTED BY: Barry A. Blevins
REQUEST:
General Services requests the Harnett County Board of Commissioners consider and approve
a waiver/fee forgiveness for Tanner Aviation's past unpaid Special Aviation Service
Organization (SASO) fees but not waiving any lease fees due on lease execution.
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
C :\U sers\gwhee le r\A ppData\Local\M icro sofi\ W i ndo ws\Tcmp ora ry Inte rn e t F il e s\Conte nt. Outl ook\9 8 RK KOE5\ Tan ner
Av ia t ion agend a request-7 D ec.d oc Page I o f 2
120715a HC BOC Page 85
Ta nner Av iation Serv ice s , Inc.
559 Airport Road Erwin, NC 28339
December 4, 2014
Harnett County Commissioners
PO Box 759
102 East Front Street
Lillington, NC 27546
Dear Harnett County Board Members,
919-604-4307
I am writing to request a waiver of the Special Aviation Service Organization, (SASO) fees for a period of
two years commencing on January 1, 2015 .
I have operated a maintenance facility at the Harnett County Airport since 2002, and over the years my
workload has stabilized. When the airport closed in 2013 for two and one half months for upgrades this
significantly affected my business, and it has yet not recovered. My business is cycl ic in nature, o n an
annual basis, due to the FAA requirements to have all aircraft inspected on an annual basis . When the
established schedule for these inspections is interrupted, this will cause a ripple effect duri ng those
specific months for several years.
I applaud Harnett County for making the needed upgrades to the airport nece ssary to remain
competitive in the aviation community of the southeast. I know that the airport closure and upgrades
will serve the county, and allow us to move forward.
As always, if there is anything that I can do to assist in this effort, I am more than ready to help.
Sincerely,
Winfield Scott Tanner
Pre si dent
120715a HC BOC Page 86
Board Meeting
Agenda Item
Agenda Item 5 • %
MEETING DATE: December 1, 2015
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Job Reclassification
REQUESTED BY: Steve Ward, Director of Public Utilities
Requests reclassification of an Office Aid position , Grade 51 , to an Office Assistant, Grade
58 , due to an increase in duties. Also at the current level it has become challenging to fill the
position. Public Utilities will absorb this cost in their current budget.
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
120715a HC BOC Page 87
Agenda Item 5-~
RESOLUTION TO SELL REAL PROPERTY
THAT WHEREAS , Harnett County is the owner of a 0 .062 acre real property tract
located at 228 Alp ine Drive, Sanford, NC 27332 in the Barbecue Township of Harnett County:
this tract is a portion of that 2.259 acre tract conveyed to Harnett County in that Deed recorded in
Book 1078, Page 161, Harnett County Registry with Parcel ID No. 0395870 1002027; and
WHEREAS, Dusty J. Fortin and wife, Kala L. Fortin have made an offer to Harnett
County to purchase said 0.062 real property tract for the purchase price of $1,115 .00 pursuant to
the negotiated offer, advertisement and upset bid procedure set forth in N.C . Gen . Stat. §160A-
269; that the Harnett County Board of Commissioners has considered this offer and said Board
desires through this Resolution to propose to accept the Fortin offer on the condition that the
Fortins pay a 5% deposit ($55.75) and the cost of initial publication, and that the further
requirements of N.C. Gen. Stat. §160A-269 are met.
NOW THEREFORE, BE IT RESOLVED that the Harnett County Board of
Commissioners pursuant to the provisions of N.C . Gen. Stat. § 160A-269 do hereby propose to
accept the offer by Dusty J. Fortin and wife , KalaL. Fortin of $1,115.00 to purchase that 0.062
acre real property tract upon their deposit of 5% of the offered price ($55.75) and subject to any
upset bids received after publication of the Fortins' offer pursuant to the aforementioned statute.
BE IT FURTHER RESOLVED that the County legal staff will insure the compliance
with N.C . Gen. Stat. § 160A-269 and wiJJ provide to the Board a proposed deed at such time that
a final bid has been received for said real property.
Adopted this the 7th day of December, 2015.
AITEST:
Gina Wheeler
Clerk to the Board
HARNETT COUNTY BOARD OF COMMISSIONERS
By: ---------------------------------------------Jim Burgin, Chainnan
120715a HC BOC Page 88
TELEPHONE 91t~H92 li i<)C)
FACSIM ILE !I IO·H\12 .S~H7
via e-mail: r:wlleeler@hamett.org
Ms. Gina Wheeler
DWIGHT W . SNOW
AlTORNEY AT LAW
302 W. EDGERTON STREET
DUNN. NORTH CAROLINA 28334
December 2, 2015
Harnett County Board of Commissioners
Re: Resolution To Sell Real Property
Gina:
M,\ILING ADDRESS
P 0 . BOX 3'17
DUNN, NC 2Hl3.S
E rNil: O"'i'fM Srow lltr.:.rr.cncn
Pursuant to the directive of the Harnett County Board of Commissioners given at its December I,
20 15 work session, attached you will find a proposed Resolution To Sell Real Property to be
considered by the Board as part of the Consent Agenda for the regular meeting scheduled for
Monday, December 7 , 2015 at 9:00am. I will be prepared to respond to any questions by the Board
members on this matter prior to or at the Board meeting.
If the Board should adopt this Resolution then I will forward to you the Notice By Harnett County To
Sell Real Property With Invitation For Upset Bid which will need to be published once in the
newspaper.
Feel free to call me with any questions.
DWS :pna
cc: County Manager Joseph Jeffries
Rodney Ellen at Public Utilities
Sincerely yours,
f}y,./ tv. g_,
Dwight W . Snow
120715a HC BOC Page 89
120715a HC BOC Page 90
120715a HC BOC Page 91
120715a HC BOC Page 92
120715a HC BOC Page 93
120715a HC BOC Page 94
120715a HC BOC Page 95
120715a HC BOC Page 96
Agenda Item __ q....._ __
RESOLUTION FOR THE USE OF QUALFIED SCHOOL CONSTRUCTION BOND
PROCEEDS FOR THE REP AIR OF EXISTING F ACILTIES
WHEREAS; the Harnett County Board of Education has determined that selected school facilities
in Harnett County are in need of repair to continue to meet the educational needs of the students of
Harnett County by providing a healthy and safe environment;
WHEREAS; the Harnett County Board of Education desires to have healthy and safe buildings
that will continue to support instructional programs that promote academic excellence for all
students;
WHEREAS; the Harnett County Board of E ducation has identified the following needs:
School Repair Amount
Coats Elementary Replace EES HV AC controls $ 200,000
Coats-Erwin Middle Replace ALC HV AC controls $ 250,000
Harnett Central High Replace Main Switchboard $ 175 ,000
Harnett Central Middle Replace Two Water Cooled Rotary Chillers $ 425 ,000
LaFayette Elementary Replace AC Only Units with Added Heat Strips $ 210,000
Lillington-Shawtown Elementary Replace EES HV AC Controls $ 250,000
Resurface the Athletic Track with Asphalt and
Overbills High Restripe Running Lines $ 110 ,000
Replace Gym Bleachers, Sand , and Restripe
Triton High Gym Floors $ 250,000
Western Harnett High Replace Outside Boilers $ 180 ,000
Western Harnett Middle Replace Two Water Cooled Rotary Chillers $ 425 ,000
Total $2,475,000
WHEREAS; the cost of these repairs are eligible Qualified School Construction Bond projects .
NOW, THEREFORE, BE IT HEREBY RESOLVED, that the Harnett County Board of
Education requests that the Harnett County Board of Commissioners secure Qualified School
Construction Bonds as one means of financing a portion of the school system 's current facility
repair needs.
NOW, THEREFORE, BE IT HEREBY FURTHER RESOLVED, that the Harnett County
Board of Education will use the Qualified School Construction Bond proceeds for the above
outlined facility needs.
Resolved this 7th day of December 2015.
HARNETT COUNTY BOARD OF EDUCATION
By: ________________ __
William H . Morris , Chairman
Attest: ------------------------------Stanley P. Williams II , Secretary 120715a HC BOC Page 97
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: COATS ELEMENTARY Address: P. 0. BOX 1029
Address: 585 BRICK MILL ROAD City: LILLINGTON, 27546
City: COATS, 27521 Phone/Fax: (910)893-4808/(910)893-1100
D New E-mail: dmclean@harnett.k12.nc.us IZI Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated that the QSCB proceeds will be used as follows:
Note: A co_pyofthe resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
OSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
Chair -------------
Harnett County Board of Commissioners
Chair ------------Clerk _____________ Secretary
Date ---------------____________ .Date
Please return original to :
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 98
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETI COUNTY SCHOOLS ( 430)
School COATS ELEMENTARY (328)
Project Description: Provide a brief narrative that describes the project being applied for.
HV AC Controls:
The HV AC control system at this school is outdated and does not work with our new HV AC
computer software.
We will replace the old EES HVAC controls to work with our new Reliable HVAC controls.
120715a HC BOC Page 99
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNEIT COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 328 DSP Property Number (if known) __ _
School COATS ELEMENTARY Grades K-5
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost $ 200.000.00
Land cost$ 200.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overal l project -----------
(Note : Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start----------
Date of project start JUNE 15.2016
Estimated completion date AUGUST 1. 2017
120715a HC BOC Page 100
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
Scbool: COATS-ERWIN MIDLE Address: P. 0. BOX 1029
Address: 2833 NC HWY. 55 EAST City: LILLINGTON, 27546
City: DUNN, 28334 Pbone/Fax: (910)893-4808/(91 0)893-11 00
D New E-mail: dmclean@barnett.k12.nc.us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education ofthe above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows :
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
Chair
Harnett County Board of Commissioners
Chair -----------------------------------------------Clerk -----------------------Secretary -----------------------Date Date ----------------------------------------------
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 101
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETI COUNTY SCHOOLS f 430)
School COATS ERWIN MIDDLE (330)
Project Description: Provide a brief narrative that describes the project being applied for.
HV AC Controls:
The HV AC control system at this school is outdated and does not work with our new HV AC
computer software.
We will replace the old ALC HV AC controls to work with our new Reliable HV AC controls.
120715a HC BOC Page 102
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETI COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 330 DSP Property Number (if known) __ _
School COATS ERWIN MIDDLE Grades 6-8
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $. _____ _
New construction cost$ ______ _
Renovation cost $ 250.000.00
Land cost $ 250,000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project ------------
(Note : Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for I 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15. 2016
Estimated completion date AUGUST 1. 2017
120715a HC BOC Page 103
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19,2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: HARNETT CENTRAL HIGH Address: P. 0. BOX 1029
Address: 2911 HARNETT CENTRAL City: LILLINGTON, 27546
ROAD
City: ANGIER, 27501 Phone/Fax: (910)893-4808/(910)893-1100
D New E-mail: dmclean@harnett.k12.nc.us 181 Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows:
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31. 2016
Harnett County Board of Education
____________ Chair
____________ Secretary
____________ Date
Harnett County Board of Commissioners
____________ Chair
____________ Clerk
____________ .Date
Please return original to :
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 104
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETI COUNTY SCHOOLS ( 430)
School HARNETI CENTRAL HIGH (346)
Project Description: Provide a brief narrative that describes the project being applied for.
Main Switchboard
The main switch gear at Harnett Central High school was installed in 1977 when the school was
first built. Due to the existing switch gear no longer being made it is almost impossible to find
used ones that can provide the same functionality.
We will replace the current main switch board with a squareD custom SWBD QED switchboard
that will power the entire school.
The work will be completed over the summer of 2016.
120715a HC BOC Page 105
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETT COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 346 DSP Property Number (if known) __ _
School HARNETT CENTRAL HIGH Grades 9-12
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $. _____ _
Design fees $. _____ _
New construction cost $ -------
Renovation cost$ 175,000.00
Land cost $ 175.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15.2016
Estimated completion date AUGUST 1. 2016
120715a HC BOC Page 106
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: HARNETT CENTRAL MIDDLE Address: P. 0. BOX 1029
Address: 2529 HARNETT CENTRAL City: LILLINGTON, 27546
ROAD
City: ANGIER, 27501 PhonefFax: (91 0)893-4808/(91 0)893-11 00
D New E-mail: dmclean@harnett.kl2.nc.us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated that the QSCB proceeds will be used as follows:
Note: A copy of the resolution must accompany this application.
I. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
______________ Chair
____________ Secretary
Harnett County Board of Commissioners
Chair ---------------------Clerk ---------------------Date Date --------------
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
63 19 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 107
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETI COUNTY SCHOOLS (430)
School HARNETT CENTRAL MIDDLE (347)
Project Description : Provide a brief narrative that describes the project being applied for .
Chiller:
The two existing water cooled rotary chillers are located inside the mechanical room. Each
chiller at present provides 250 tons of cooling. These chillers and pumps are past their lifecycle
and require comprehensive and excessive maintenance in order to keep them running.
The chiller will be removed and the new water cooled rotary chillers of equal tonnage will be
installed in the mechanical room. The new chillers will not require any additional expansion of
space or system requirements. We will be able to connect to all existing piping where it is
currently located. The work will be completed over the 2015-2016 summer break.
120715a HC BOC Page 108
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETT COUNTY SCHOOLS Date NOVEMBER 19,2015
LEA Code~ School Code 34 7 DSP Property Number (if known) __ _
School HARNETT CENTRAL MIDDLE Grades 6-8
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost$ ______ _
Renovation cost$ 425.000.00
Land cost $ 425.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start -----------
Date of project start JUNE 15.2016
Estimated completion date AUGUST 1. 2016
120715a HC BOC Page 109
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA:HARNETTCOUNTYSCHOOLS Title: MAINTENANCE DIRECTOR
School: LAFAYETTE ELEMENTARY Address: P. 0. BOX 1029
Address: 108 LAYFAYETTE SCHOOL City: LILLINGTON, 27546
ROAD
City: KIPLING, 27543 Phone/Fax: (91 0)893-4808/(91 0)893-11 00
D New E-mail: dmclean@harnett.kl2.nc. us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows:
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated , or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
Chair
Harnett County Board of Commissioners
Chair ---------------------------------------------------------------------Clerk ---------------------------Secretary ---------------------------Date ------------------------~ Date --------------------------------------
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 110
Public Schools ofNorth Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETT COUNTY SCHOOLS (430)
School LAFAYETTE ELEMENTARY (352)
Project Description: Provide a brief narrative that describes the project being applied for.
HV AC Heat Pumps:
These HV AC Heat Pump units were installed 20 years ago when only AC units were provided.
Approximately 10 years later the school encountered a serious boiler problem and decided not to
replace the boiler for this section of the building. Instead, they decided to add electric heat strips
to the AC only units. Due to the life cycle of the outdated AC only units and the fact that from
this point forward, we replace all units with heat pumps which ultimately will be more cost
efficient over time.
We will replace the existing AC only units with the added heat strips with new HV AC Heat
Pumps and add to our existing Reliable controls. This will ultimately save on labor cost and
energy bills. The work will be completed over the 2015-2016 summer break.
120715a HC BOC Page 111
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNEIT COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 352 DSP Property Number (if known) __ _
School LAF A YEITE ELEMENTARY Grades K-5
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost $ 210.000.00
Land cost $ 21 0.000.00
Total project cost$. ______ _
Amount of QSCB authority requested$ ______ _
Other sources of funding and amounts for overall project------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15. 2016
Estimated completion date AUGUST 1. 2017
120715a HC BOC Page 112
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: LILLINGTON-SUA WTOWN Address: P. 0. BOX 1029
ELEMENTARY
Address: 855 OLD US HWY. 421 City: LILLINGTON, 27546
City: LILLINGTON, 27546 Phone/Fax: (91 0)893-4808/(91 0)893-1100
0 New E-mail: dmclean@harnett.k12.nc.us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated that the QSCB proceeds will be used as follows :
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31. 2016
Harnett County Board of Education
Chair
Harnett County Board of Commissioners
Chair ----------------------------------------------Clerk ____________ Secretary ---------------------Date ----------------------~ Date ------------------------
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 113
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETT COUNTY SCHOOLS ( 430)
School LILLINGTON-SHA WTOWN ELEMENTARY (358)
Project Description: Provide a brief narrative that describes the project being applied for.
HV AC Controls:
The HV AC control system at this school is outdated and does not work with our new HV AC
computer software.
We will replace the old EES HV AC controls to work with our new Reliable HV AC controls.
120715a HC BOC Page 114
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETT COUNTY SCHOOLS Date NOVEMBER 19. 2015
LEA Code 430 School Code 358 DSP Property Number (if known) __ _
School LILLINGTON-SHA WTOWN ELEMENTARY Grades K-5
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $. _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost $ 250.000.00
Land cost $ 250.000 .00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15, 2016
Estimated completion date AUGUST 1. 2017
120715a HC BOC Page 115
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: OVERBILLS HIGH Address: P. 0. BOX 1029
Address: 2495 RAY ROAD City: LILLINGTON, 27546
City: SPRING LAKE, 28390 Phone/Fax: (910)893-4808 I (910)893-1100
D New E-mail: dmclean@hamett.k12.nc.us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated that the QSCB proceeds will be used as follows:
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
Chair
Harnett County Board of Commissioners
Chair -----------------------------------------------Clerk _______________________ Secretary -----------------------
------------------------Date Date ----------------------~
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 116
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETT COUNTY SCHOOLS (430)
School OVERHILLS HIGH SCHOOL (371)
Project Description: Provide a brief narrative that describes the project being applied for.
Athletic Track:
The Athletic Track is badly cracking and raises many safety issues to our students and staff.
We will resurface the Athletic Track with asphalt and restripe running lines . The work will be
completed over the 2015-2016 summer break.
120715a HC BOC Page 117
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNEIT COUNTY SCHOOLS Date NOVEMBER 19,2015
LEA Code 430 School Code 371 DSP Property Number (if known) __ _
School OVERHILLS HIGH SCHOOL Grades 9-12
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost $ 11 0,000.00
Land cost$ 110.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project ------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 10% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds . Signed---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15,2016
Estimated completion date AUGUST 1. 2016
120715a HC BOC Page 118
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: TRITON HIGH Address: P. 0. BOX 1029
Address: 215 MAYNARD LAKE ROAD City: LILLINGTON, 27546
City: ERWIN, 28339 Phone/Fax: (910)893-4808/(910)893-1100
D New E-mail: dmclean@harnett.k12.nc.us [gl Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows:
Note : A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated , or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application .
QSCB'S MUST BE ISSUED BY DECEMBER 31. 2016
Harnett County Board of Education
______________________________________________________ Chair
___________________________________________________ .Secretary
Harnett County Board of Commissioners
_____________________________________________________ Charr
Clerk ----------------------------------------Date -------------------------------------------------------------------------------------------------------Date
Please return original to :
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Rale igh NC 27699-6319
120715a HC BOC Page 119
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETT COUNTY SCHOOLS (430)
School TRITON HIGH SCHOOL (371)
Project Description: Provide a brief narrative that describes the project being applied for.
Gym Bleachers:
The gym bleachers have been in place since 1985 . There are numerous seats missing throughout
the gym that cannot be replaced due to the fact that the existing bleachers no longer are being
made.
In addition, the understructure of the bleachers are bent which presents a safety issue. The
exiting bleachers seat approximately 2,000 students which exceeds the current building code.
The renovation project for the bleachers will feature a telescoping view and include flex row
ADA seating. The new seating capacity will seat approximately 1716 students which meets the
current building code. In view of the fact that with the demolition and installation of the new
bleachers we will also restripe and sand the gym floors at the same time.
The work will be completed over the 2015-2016 summer break.
120715a HC BOC Page 120
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETI COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 378 DSP Property Number (if known) __ _
School TRITON HIGH Grades 9-12
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost$ 250.000.00
Land cost$ 250,000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project-:--~---------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the form
of contracts for the work for 10% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds . Signed ---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15. 2016
Estimated completion date AUGUST 18. 2016
120715a HC BOC Page 121
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19, 2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: WESTERN HARNETT MIDDLE Address: P. 0. BOX 1029
Address: 11135 NC HWY 27 WEST City: LILLINGTON, 27546
City: LILLINGTON, 27546 Phone/Fax: (910)893-4808/(910)893-1100
D New E-mail: dmclean@harnett.k12.nc.us
181 Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows:
Note: A copy of the resolution must accompany this application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology).
Note: A copy of tile project description, proposed spending plan and project
schedule must accompany this application.
OSCB'S MUST BE ISSUED BY DECEMBER 31. 2016
Harnett County Board of Education
Chair -----------------------------____________________ Secretary
Harnett County Board of Commissioners
---------------------------------------------Ch&r _________________________________ Clerk
Date -----------~ Date --------------------------------
Please return original to:
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 122
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNETI COUNTY SCHOOLS (430)
School WESTERN HARNETT MIDDLE (386)
Project Description: Provide a brief narrative that describes the project being applied for.
Chiller:
The two existing water cooled rotary chillers are located inside the mechanical room. Each
chiller at present provides 250 tons of cooling. These chillers and pumps are past their lifecycle
and require comprehensive and excessive maintenance in order to keep them running.
The chiller wilt be removed and the new water cooled rotary chillers of equal tonnage will be
installed in the mechanical room. The new chillers will not require any additional expansion of
space or system requirements . We will be able to connect to all existing piping where it is
currently located. The work will be completed over the 2015-2016 summer break
120715a HC BOC Page 123
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNEIT COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 386 DSP Property Number (if known) __ _
School WESTERN HARNEIT MIDDLE Grades 6-8
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees$ _____ _
New construction cost $ -------
Renovation cost$ 425.000.00
Land cost$ 425.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project------------
(Note: Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements, we understand that a commitment in the fonn
of contracts for the work for 10% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15, 2016
Estimated completion date AUGUST 1. 2016
120715a HC BOC Page 124
,
QUALIFIED SCHOOL CONSTRUCTION BONDS PROGRAM
(QSCB)
APPLICATION FOR AUTHORIZATION
Submittal Date: NOV. 19,2015 Contact Person: DAREN MCLEAN
LEA: HARNETT COUNTY SCHOOLS Title: MAINTENANCE DIRECTOR
School: WESTERN HARNETT HIGH Address: P. 0. BOX 1029
Address: 10637 NC HWY 27 WEST City: LILLINGTON, 27546
City: LILLINGTON, 27546 Phone/Fax: (91 0)893-4808/(910)893-1100
D New E-mail: dmclean@harnett.k12.nc.us ~ Renovation/ Addition
Certification of Eligibility
The Board of Education of the above-named LEA certifies, through a board resolution
dated , that the QSCB proceeds will be used as follows :
Note : A copy of the resolution must accompany th is application.
1. Construction, rehabilitation, or repair of a public school or for land acquisition for
such a facility (not land for a future project).
2. Provision of equipment to be used in the portion of the public school facility to be
constructed, rehabilitated, or repaired with QSCB funds (not personal computers or
similar technology ).
Note: A copy of the project description, proposed spending plan and project
schedule must accompany this application.
QSCB'S MUST BE ISSUED BY DECEMBER 31, 2016
Harnett County Board of Education
Chair --------------
Harnett County Board of Comm issioners
____________ Chair
____________ Secretary ____________ Clerk
____________ .Date Date ---------------
Please return original to :
QSCB
School Planning Section
North Carolina Department of Public Instruction
6319 Mail Service Center
Raleigh NC 27699-6319
120715a HC BOC Page 125
t
Public Schools of North Carolina
Qualified School Construction Bonds Program (QSCB)
PROJECT DESCRIPTION
LEA HARNEIT COUNTY SCHOOLS ( 430)
School WESTERN HARNEIT HIGH (384)
Project Description: Provide a brief narrative that describes the project being applied for.
Boiler:
Replace old outside boilers that are in very bad shape and in need of major repairs.
We will install new boilers inside the existing pump room . The work will be completed over the
2015-2016 summer break.
120715a HC BOC Page 126
Public Schools ofNorth Carolina
Qualified School Construction Bonds Program (QSCB)
PROPOSED SPENDING PLAN AND PROJECT SCHEDULE
LEA HARNETT COUNTY SCHOOLS Date NOVEMBER 19.2015
LEA Code 430 School Code 384 DSP Property Number (if known) __ _
School WESTERN HARNETT HIGH Grades 9-12
Proposed Spending Plan
Administration cost/Bond issue costs (max 2%) $ _____ _
Design fees $ _____ _
New construction cost $ -------
Renovation cost $ 180.000.00
Land cost $ 180.000.00
Total project cost$ ______ _
Amount of QSCB authority requested $ ______ _
Other sources of funding and amounts for overall project------------
(Note : Funds and reporting are NOT allowed to be comingled)
To comply with the Federal QSCB requirements , we understand that a commitment in the form
of contracts for the work for 1 0% of the funds must be made within 6 months and the remainder
must be spent within 3 years after the issue of QSCB bonds. Signed---------
Provide a written explanation clearly showing the means by which the district intends to repay
the bond principal upon maturity.
Proposed Project Schedule
Date of design start-----------
Date of project start JUNE 15. 2016
Estimated completion date AUGUST 1. 2016
120715a HC BOC Page 127
HARNETT COUNTY FINANCIAL SUMMARY REPORT Agenda Item 10 3/2015
October, 2015
GENERAL FUND
FYE 2016
Activity Total
UNAUDITED 2015-2016 (includes Percent Same Period
Department FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
Governing Body $ 164,631 $ 158,070 $ 252,888 $ 96,553 38.18% $ 90,053
Administration 250,759 280,372 258,472 133,560 51.67% 153,021
Legal Services 103,351 8,609 69,617 59,332 85.23% 115,827
Engineering 1 18,714
Human Resources 254,738 247,154 238,649 90,442 37.90% 104,909
Board of Elections 303,532 305,481 442,442 94,436 21.34% 104,920
Finance 729,469 833,532 842,115 324,065 38.48% 332,077
Clerk of Court 77,704 79,320 411,771 23,226 5.64% 31,654
Tax 1,569,231 1,588,997 1,695,468 493,088 29.08% 504,211
General Services 140,485 153,360 161,852 42,454 26.23% 49,625
Fleet Maintenance 438,847 603 ,102 579,622 154,058 26.58% 183,551
Transportation 1,004,266 839,486 1,699,404 284,892 16.76% 179,442
Transportation -Admin 194,790 209,741 219,108 46,007 21.00% 50,184
Facilities Maintenance 3,400,887 3,736,788 3,581,926 1,131,860 31.60% 983,321
Register of Deeds 730,166 695,654 790,642 183,387 23 .19% 189,444
Information Technology 1,301,628 1,726,510 1,917,855 743,011 38.74% 725,598
GIS 432,327 436,602 615,987 204,508 33 .20% 129,046
Sheriff 10,166,283 10,205,366 10,106,545 2,621,840 25.94% 3,003,078
Campbell Deputies 354,232 389,674 480,900 124,861 25 .96% 126,843
Harnett CJPP 80,119
Sheriff's Department Grants 15,213 1,607 46,161 9,228 19.99%
Child Support Enforcement 66,257 70,126 76,867 19,011 24.73% 22,202
Governor's Highway Safety 26,536
Communications 1,219,142 1,389,574 1,646,452 413,472 25.11% 387,317
School Resource Officers 691,067 161,814 23 .42%
Jail 4,306,490 4,407,161 4,792,299 1,364,228 28.47% 1,412,188
Emergency Services 737,021 76S,164 843,812 210,022 24.89% 197,337
Emergency Services Grant 32,000
Emergency Medical Service 3,991,897 4,080,768 4,324,060 1,131,757 26.17% 1,267,921
EMS Transport 1,083,318 1,144,801 1,151,414 309,336 26.87% 321,697
Rescue Districts 3,314,704 3,361,704 3,361,704 1,400,710 41.67% 1,400,710
Animal Services 376,744 431,707 493,913 113,372 22 .95% 120,275
Medical Examiner 50,000 47,050 65,000 10,000 15.38% 16,800
JCPC Admin 4,516 8,040 954 11.87% 225
Public Safety Appropriations 124,334 79,180 66,168 22,068 33.35% 19,025
Emergency Telephone System 240,521 236,688 81,467
Radio System 300,204 246,495 285,000 55,151 19.35% 71,170
Harnett Regional Jetport 174,955 208,990 209,736 44,656 21.29% 43,868
Soil & Water 124,133 161,801 183,879 49,485 26.91% 43,180
Environmental Protection 4,000 4,000 4,000 4,000 100.00% 4,000
Forestry Program 114,849 112,289 111,511 25,156 22.56%
Economic/Physical Dev . App. 449,748 458,253 575,000 129,043 22 .44% 132,275
Industrial Development 776,301 1,382,346 611,047 136,723 22 .38% 207,485
Planning & Inspections 1,321,571 1,362,552 1,365,164 391,640 28.69% 418,314
Community Development (BG) 1,129 735 300 2 0.67% 319
Abandoned MFG Home 31,903 57,241 36,298 9,721 26.78% 12,181
Cooperative Extension 351,557 289,118 382,276 53,722 14.05% 90,820
CCR&R -Block Grant 31,419 25 ,623 12,256 1,459 11.90% 10,754
CCR&R -United Way 2,483 379 600 83 13.83% 298
Parents As Teachers 158,263 44,813 19,133 12,052 62 .99% 6,085
Adolescent Parenting 59,107 60,321 70,295 20,111 28.61% 20,330
U:\Mv Oocume nts\Monthty Reports\2015 -20 16\0ctober 20 15 -Financial Statem e nts.x1sx 1 120715a HC BOC Page 128
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
GENERAL FUND
FYE 2016
Activity Total
UNAUDITED 2015-2016 (includes Percent Same Period
Department FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
4 -H Teen Court & At Risk 45,686 49,773 11,692 23.49%
Child Care Youth Training 27,367 50,723 13,865
Race to the Top 13,570 38,877 847 2.18%
Adolescent Parenting -BJRH 3,789 14,200 4,845
Special Programs 22,950 6,627 28.88%
Department on Aging 283,332 307,602 317,411 85,716 27.00% 85,459
Family Caregiver Support 51,769 64,108 62,029 18,807 30.32% 19,868
RSVP 73,276 77,658 77,258 21,410 27.71% 26,363
CAP -Disabled Adults 326,783 328,753 378,328 91,651 24 .23% 104,831
Nutrition for Elderly 378,087 414,989 433,933 129,320 29.80% 124,290
Health 5,787,018 6,014,268 7,228,968 1,685,968 23.32% 1,752,457
Mental Health 815,679 605,679 605,679 302,840 50.00% 302,840
Social Services 9,359,396 10,155,398 10,585,495 3,070,132 29.00% 2,966,275
Public Assistance 7,829,453 7,905,017 9,254,809 2,700,411 29.18% 2,297,603
Veteran's Services 172,197 178,634 178,173 51,985 29.18% 56,988
Restitution 110,369 100,304 120,965 29,009 23.98% 38,150
Human Services App. 99,840 90,780 99,000 67,557 68.24% 67,557
Library 928,107 941,972 981,229 264,695 26.98% 303,982
Cultural & Recreational App . 100,000 150,000 150,000 0 .00%
Parks & Recreation 363,011 403,871 455,928 153,892 33 .75% 136,931
Education
Board of Education -current 20,523,700 21,523,700 21,267,993 7,089,331 33.33% 7,174,567
Board of Education -capital 255,707 111,885 43 .76%
Central Carolina -current 927,711 928,467 1,002,467 305,822 30.51% 305,822
Central Carolina -capital
Central Carol ina -works 25,000 25,000 25,000 0 .00%
lnterfund Transfers 1,903,876 64,701 283,334 43,334 15.29% 26,667
Debt Service 13,902,144 44,265,436 16,033,752 2,021,307 12 .61% 99,246
Contingency 999,000 0 .00%
Total $ 105,234,405 s 137,544,080 s 116,706,773 s 31,214,794 26.75% s 29,292,367
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Ad Valorem Taxes
Real and Personal s 54,120,822 s 53,930,707 $ 54,295,343 $ 7,570,456 13.94% s 13,219,378
Motor Vehicles 3,949,979 5,712,141 5,654,182 1,564,293 27.67% 1,446,662
Sales Tax 14,884,497 16,757,810 16,154,459 1,422,538 8.81% 1,041,524
Other taxes 1,037,719 1,053,493 1,200,000 326,901 27.24% 271,138
Permits & Fees 2,763,205 2,515,489 3,718,955 781,936 21.03% 666,695
Intergovernmental Revenue 19,304,274 18,884,854 18,734,753 4,054,014 21 .64% 3,904,395
Sales & Services 7,658,151 7,818,258 8,799,292 2,027,688 23 .04% 1,991,661
Other Revenues 3,451,519 3,737,358 3,424,751 313,960 9.17% 999,381
Rents, Concessions. & Fees 77,898 77,652 78,779 28,986 36.79% 18,778
Other Finance Sources 857,548 29,108,938 1,008,803 0 .00%
lnterfund Transfers 460,947 322,415 55,656 7,501 13.48%
Fund Balance Appropriated 3,581,800 0 .00%
Total s 108,566,559 s 139,919,115 s 116,706,773 s 18,098,273 15.51% s 23,559,612
Revenues over/( under) expenditures $ 2,375,035 $ (13,116,521) {5 ,732,755)
U:\My Oocuments\Monthly Reporu\2015-2016\0ctober 2015 -Fina ncial 5tatemenu.xlsx 2 120715a HC BOC Page 129
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
GENERAL FUND
Cash and Investments
Cash Tax lockbox MBS NCCMT Total
October, 2015 $ $ s 3,415,750 s 15,184,900 s 18,600,650
September, 2015 $ $ $ 1,799,750 $ 16,262,992 $ 18,062,742
August, 2015 s $ $ 1,799,750 s 14,138,439 $ 15,938,189
July, 2015 s 482,070 s $ 1,199,750 $ 19,037,670 s 20,719,491
June, 2015 s 6,004,643 $ $ 999,750 $ 18,681,713 $ 25,686,107
May, 2015 $ 3,587,900 $ $ 1,149,750 s 22,024,531 $ 26,762,181
April, 2015 $ 10,758,278 $ $ 1,099,750 $ 20,688,202 $ 32,546,230
March, 2015 $ 19,176,680 $ $ 1,099,750 $ 19,219,802 $ 39,496,232
February, 2015 $ 20,516,681 $ 475 $ 1,099,750 s 16,737,860 s 38,354,765
January, 2015 $ 25,124,005 $ 475 $ 874,750 $ 15,004,637 $ 41,003,866
December, 2014 $ 2,815,021 $ 475 $ 624,759 $ 32,414,000 $ 35,854,255
November, 2014 $ 2,599,381 $ 475 $ 400,000 $ 26,992,531 $ 29,992,387
October, 2014 $ $ 475 $ $ 24,307,459 $ 24,307 ,934
Debt Service and Transfer Requirements
Estimated Fund Balance
In the governmental fund financial statements, fund balance is composed of five classifications designed to disclose the hierarchy of
constraints placed on how fund balance can be spent. They are as follows:
Non-Spendable Fund Balance-
Restricted 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.
The classification includes amount that are restricted to specific purposes externally imposed by creditors
or imposed by law.
This classification represents the portion of fund balance that can only be used for specific purposes
Committed Fund Balance-imposed by majority vote by a quorum of the County Commissioners, that can by adoption of an
ordinance, commit fund balance.
That portion of fund balance that the County intends to use for specific purposes. The County Assigned Fund Balance-Commissioners have the authority to assign fund balances.
Unassigned Fund Balance -This classification represents the portion of fund balance that has not been assigned to another fund or is
not restricted, committed, or assigned to specific purposes within the general fund.
U:\My Documents\Monthly Reports\2015 · 2016\0ctober 201S -Fi nancial Statem e nts.xlsx 3 120715a HC BOC Page 130
HARNETI COUNTY FINANCIAL SUMMARY REPORT
October, 2015
GENERAL FUND
Unassigned Fund Bal ance at June 30, 2015
Unaudited 06/30/2014 Revenues over/(under) Expenditures
Year to Date Revenu es over/(under) Expenditures
Remaining Debt Payments for this Year
Outstanding budget amendments
Year to Date Fund Balance Appropriated
If the County were to stop operations at the end of this month and had
no further receivables or payabl es, then this would be the estimated
fund balance amount and its percentage of expenditures.
Amount by which fund balance percentage will change
(14,012,445)
(3 ,581,800)
$ 18,732,095
$ 2,375 ,035
(13 ,116,521)
7 ,990,609
(17,594,245)
$ (9,603,636)
-8.23 %
$ 1,167,068
The County Board of Commissioners have approved a fund balance policy
which strives to maintain a minimum fund balance of 15%.
U:\My Documents\Monthly Reports\2015 • 2016\0ctober 2015 -Financial St at ements.xlsx
11/23/2015
17.89%
4 120715a HC BOC Page 131
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
PUBLIC UTILITIES FUND
FYE 2016
Activity Total
UNAUDITED 2015-2016 (includes Percent Same Period
Department FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date last Fiscal Year
Admin/CSR/Meter Services $ 19,229,033 $ 4 0 ,477,963 $ 11,750,244 $ 1,688,327 14.37% $ 2,327,925
Water Treatment 3,671,291 3,965,881 4,336,822 1,298,128 29.93% 990,167
Wastewater Treatment 1,965,319 1,908,016 2,397,828 471,763 19.67% 447,439
Wastewater Treatment SHWW 1,860,402 1,869,169 2,354,624 511,243 21.71% 461,723
Distribution 3,383,463 3,607,800 4,578,923 1,047,283 22.87% 1,202,695
Collections 2,975,052 3,006,906 3,363,958 785,220 23.34% 791,780
Total $ 33,084,560 $ 5 4,835,735 $ 28,782,399 s 5,801,964 20.16% s 6,221,729
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Bud~et Activity to Date Last Fiscal Year
Intergovernmental Revenue $ 3,703 $ 3,703 $ 3,703 $ 0.00% $
Sales & Services 30,275,723 30,134,602 26,984,920 11,526,672 42.72% 10,469,816
Other Revenues 13,281,536 2,023,404 1,793,776 101,630 5 .67% 115,844
Rents, Concess. & Feees 96 172 14
Other Finance Sources 473,683 13,731,430 1,230,196
lnterfund Transfers 150,000 1,452,130
Fund Balance Appropriated
Total $ 44,184,741 $ 47,345,441 $ 28,782,399 $ 11,628,302 40.40% $ 11,815,870
Revenues over/(under) expenses $ 5,826,338 $ 5,594,141
Cash and Investments
Cash Lock box NCCMT Total
October, 2015 $ 23,345,138 $ 3,268,625 $ 549,916 $ 27,163,678
September, 2015 $ 22,373,066 $ 3,142,028 $ 549,700 $ 26,064,794
August, 2015 $ 20,802,670 $ 3,162,849 $ 549,270 $ 24,514,789
July, 2015 $ 19,413,391 $ 3,411,495 $ 549,057 $ 23,373,942
June,2015 $ 21,051,962 $ 2,602,443 $ 548,475 $ 24,202,879
May, 2015 $ 20,248,407 $ 2,565,016 $ 547,616 $ 23,361,038
April , 2015 $ 22,900,249 $ 2,178,132 $ 544,445 $ 25,622,825
March, 2015 $ 24,744,895 $ 1,692,081 $ 543,143 $ 26,980,119
February, 2015 $ 25,190,426 $ 1,237,290 $ 524,212 $ 26,951,928
January, 2015 $ 24,654,644 $ 878,473 $ 520,942 $ 26,054,059
December, 2014 $ 28,444,625 $ 391,704 $ 520,942 $ 29,357,270
November, 2014 $ 29,119,405 $ 38,435 $ 519,270 $ 29,677,110
October, 2014 $ 29,394,358 $ $ 517,712 $ 29,912,069
Debt Service and Transfer Requirements
Current Year Outstanding
Interest $ 2,660,203 $ 29,561,667
Principal $ 4,621,391 80,736,891
Transfers Out $
$ 7,281,594 $ 110,298,558
U:\My Documents\M ont hly Reports\2015-2016\0ctober 2015 -Financial St atements.Kisx 5 120715a HC BOC Page 132
HARNETI COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
SOLID WASTE FUND
FYE 2016
Activity Total
UNAUDITED 2015-2016 (includes Percent Same Period
Department FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
Solid Waste $ 5,161,897 $ 6,827,067 $ 5,943,005 $ 1,219,993 20.53% $ 1,146,526
Total s 5,161,897 s 6,827,067 $ 5,943,005 s 1,219,993 20.53% s 1,146,526
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Taxes $ 237,297 $ 234,276 $ 239,000 $ 113 0.05% $
Intergovernmental Revenue 25,000 130,000 0.00%
Sales & Services 5,006,315 5,153,491 5,111,300 1,057,473 20.69% 1,247,240
Other Revenues 378,116 2,081 400 10,139 ####### 175
Rents, Concess. & Feees 243 276 27
Other Finance Sources 739,763 1,402,161
lnterfund Transfers
Fund Balance Appropriated 462,305 0.00%
Total $ 6,361,734 $ 6,817,285 s 5,943,005 s 1,067,725 17.97% $ 1,247,442
Revenues over/(under) expenses $ (152 ,268} $ 100,916
Cash and Investments
Cash Sun Trust/BB& T First Bank NCCMT Total
October, 2015 $ 160,831 $ 456,391 $ 422,540 $ 59,824 $ 1,099,587
September, 2015 $ 182,041 $ 425,002 $ 394,917 $ 59,824 $ 1,061,785
August , 2015 $ 372,508 $ 425,018 $ 395,198 $ 59,824 $ 1,252,548
July, 2015 · $ 350,504 $ 379,409 $ 365,494 $ $ 1,095,407
June, 2015 $ 575,612 $ 375,758 $ 368,150 $ $ 1,319,520
May, 2015 $ 954,650 $ 359,056 $ 333,965 $ 443,279 $ 2,090,950
April, 2015 $ 1,166,505 $ 343,248 $ 333,965 $ 387,764 $ 2,231,482
March, 2015 $ 1,347,614 $ 316,331 $ 312,432 $ 387,764 $ 2,364,141
February, 2015 $ 1,654,243 $ 296,898 $ 294,942 $ 415,261 $ 2,661,345
January, 2015 $ 2,189,209 $ 290,527 $ 289,211 $ 356,254 $ 3,125,201
December, 2014 $ 1,734,168 $ 294,082 $ 268,860 $ 356,254 $ 2,653,365
November, 2014 $ 1,239,986 $ 267,007 $ 268,860 $ 356,254 $ 2,132,107
October, 2014 $ 635,163 $ 256,610 $ 253,226 $ 296,324 $ 1,441,322
September, 2014 $ 783,054 $ 237,379 $ 234,622 $ 296,324 $ 1,551,379
Debt Service and Transfer Requirements
Current Year Outstanding
Interest $ 127,831 $ 335,060
Principal 510,937 2,700,856
Transfers Out s 638,767 s 3,035,917
U:\My Ooc uments\Monthly Reports \2015 -2016\0 ctober 201 5 -Fin ancia l State ments.xl sx 6 120715a HC BOC Page 133
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2.01 5
October, 2015
WORKER'S COMPENSATION FUND
FYE 2016
Activity Total
AU I' D 2015-2016 (includes Percent Same Period
Category FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
Fixed Cost $ $ 29,000 $ 35,000 $ 7,000 20.00% $ 15,000
Claims Funded 2,979,815 123,636 1,865,000 439,646 23.57% 123,064
Total $ 2,979,815 $ 152,636 s 1,900,000 $ 446,646 23.51% $ 138,064
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Departmental Charge $ 1,704,822 $ 1,821,371 $ 1,750,000 $ 301,129 17.21% $ 292 ,337
Other revenues 280,523 250,795 150,000 90,292 60.19% $ 27,888
Fund Balance Appropriated
Total s 1,985,345 $ 2,072 ,166 s 1,900,000 s 391,421 20.60% $ 320,225
Revenues over/(under) expenses $ (55,225) $ 182,161
Cash and Investments
Cash NCCMT Total
October, 2015 $ 1,329,590 $ 1,211,772 $ 2,541,362
September, 2015 $ 1,238,990 $ 1,211,772 $ 2,450,762
August, 2015 $ 1,234,512 $ 1,211,772 $ 2,446,284
July , 2015 $ 1,140,351 $ 1,211,772 $ 2,352 ,1 23
June, 2015 $ 1,588,872 $ 1,234,390 $ 2,823,262
May, 2015 $ 1,273,019 $ 562,026 $ 1,835,045
Apri l, 2015 $ 1,248,082 $ 562,026 $ 1,810,108
March, 2015 $ 1,114,579 $ 562,026 $ 1,676,605
February, 2015 $ 710,218 $ 562,026 $ 1,272,244
January, 2015 $ 678,017 $ 562,026 $ 1,240,043
December, 2014 $ 603 ,529 $ 562,026 $ 1,165,555
November, 2014 $ 740,749 $ 562,026 $ 1,302,775
October, 2014 $ 667,246 $ 562,026 $ 1,229,273
Liability
Liability as of July 1 $ 2,839,689
Current year cla ims and #of Claims this 28
changes in estimates 110,651 fi scal year
Actual claim payments 24,672
Liabil ity as of end of month $ 2,925,668
U:\My Oocuments\Monthly Reports\2015 • 2016\0ctobe!r 201S-Financial Statemenu.xlsx 7 120715a HC BOC Page 134
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
EMPLOYEE CLINIC FUND
FYE 2016
Activity Total
u DT D 2015-2016 (includes Percent Same Period
Category FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
Employee Clinic $ 83,514 $ 121,440 $ 254,588 $ 33,468 13.15% $ 31,493
Total s 83,514 s 121,440 s 254,588 s 33,468 13.15% s 31,493
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Departmental Charge $ 282,984 $ 228 ,950 $ 254 ,58~ $ 77,925 30.61% $ 74,900
Other revenues
Fund Balan ce Appropriated
Total s 282,984 $ 228 ,950 $ 254,588 $ 77,925 30.61% $ 74,900
Revenues over/(under) expenses $ 44,457 $ 43,407
Cash and Investments
Cash NCCMT Total
October, 2015 $ 582,054 $ 29,241 $ 611,295
September, 2015 $ 554,324 $ 29,241 $ 583,566
Augu s t, 2015 $ 544,121 $ 29,241 $ 573,362
July , 2015 $ 533,487 $ 29,241 $ 562,729
June,2015 $ 542,686 $ 29,241 $ 571 ,928
May, 2015 $ 534,685 $ 29,241 $ 563,926
April , 2015 $ 529,175 $ 29,241 $ 558,416
March, 2015 $ 520,088 $ 29,241 $ 549,330
February, 2015 $ 487,335 $ 29,241 $ 516,576
January, 2015 $ 502,826 $ 29 ,241 $ 532,068
December, 2014 $ 491,748 $ 29,241 $ 520,990
November, 2014 $ 461,196 $ 29,241 $ 490,437
October, 2014 $ 469,068 $ 29,241 $ 498,309
September, 2014 $ 402,040 $ 29,241 $ 431 ,281
U:\My Oocuments\Monthly Reports\2015 -2016\0ctober 2015-Financial St a t ements.)(ISIC 8 120715a HC BOC Page 135
HARNETI COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
MEDICAL INSURANCE FUND
FYE 2016
Activity Total
UNAUDITED 2015-2016 (includes Percent Same Period
Category FYE 2014 FYE 2015 Adjusted Bud1et encumbrances) to Date Last Fiscal Year
Paid Claims $ $ 5,205,337 $ 5,500,000 $ 1,922,541 34.96% $ 1,200,569
Fixed Cost 655,329 685,000 325,317 47.49% 305,262
Wellness 1 ,507 15,000 5,472 36.48%
Total $ 5,862,173 $ 6,200,000 $ 2,253,330 36.34% s 1,505,831
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Medical Premium Equivilents $ $ 6,687,178 $ 6,200,000 $ 2,142,403 34.55% $ 2,442,382
Other revenues 588,107 10,783 15,504 10,783
Total $ 588,107 $ 6,697,961 $ 6,200,000 $ 2 ,157,907 34.80% $ 2,453,165
Revenues over/(under) expenses $ (95,423) $ 947,334
Cash and Investments
Cash NCCMT Total
October, 2015 $ 1,290,451 $ 543,297 $ 1,833,748
September, 2015 $ 1,502,651 $ 543,297 $ 2,045,949
August, 2015 $ 1,387,676 $ 543,297 $ 1,930,973
July, 2015 $ 1,2 04,970 $ 543,297 $ 1,748,267
June, 2015 $ 1,393,258 $ 543,297 $ 1,936,555
May, 2015 $ 1,272,924 $ 543,297 $ 1,816,222
April, 2015 $ 1,300,653 $ 543,297 $ 1,843,950
March, 2015 $ 1,212,904 $ 543,297 $ 1,756,201
February, 2015 $ 1,154,305 $ 543,297 $ 1,697,602
January, 2015 $ 1,085,587 $ 543,297 $ 1,628,884
December, 2014 $ 1,252,111 $ 543,297 $ 1,795,409
November, 2014 $ 1,271,922 $ 543,297 $ 1,815,219
October, 2014 $ 970,266 $ 543,297 $ 1,513,564
Medical Paid Claims Summary
Employees & Total Loss Premium
Pre-65 Retirees Membership Net Paid Claims Fixed Cost Ratio Equivalent
July, 2015 800 1,162 $ 320,633.21 $ 54,321.22 69.90% $ 536,400.67
August, 2015 802 1,167 $ 383,357.49 $ 56,855.83 82 .22% $ 535,395.42
September, 2015 802 1,169 $ 465,117.51 $ 55,311.71 96.87% $ 537,247.45
October, 2015 808 1,174 $ 650,383.71 $ 103,099.20 141 .27% $ 533,359.40
November, 2015
December, 2015
January, 2016
February, 2016
March, 2016
April, 2016
May, 2016
June,2016
Year to Date (membership= avg) 803 1,168 $ 1,819,491.92 $ 269,587 .96 97.51% $ 2,142,402.94
U:\My DocumenU\Monthly Report.s\2 015 -2016\0ctober 2015-Financial Statements.xls~e 9 120715a HC BOC Page 136
HARNETT COUNTY FINANCIAL SUMMARY REPORT
11/23/2015
October, 2015
DENTAL INSURANCE FUND
FYE 2016
Activity Total
U~A I' D 2015-2016 (includes Percent Same Period
Category FYE 2014 FYE 2015 Adjusted Budget encumbrances) to Date Last Fiscal Year
Paid Claims $ $ 306,584 $ 506,000 $ 97,760 19.32% $ 67,877
Fixed Cost 35,323 40,000 12,158 30.40% 11,818
Total $ 341,907 $ 546,000 $ 109,918 20.13% $ 79,695
Total
UNAUDITED 2015-2016 FYE 2016 Percent Same Period
Revenues: FYE 2014 FYE 2015 Adjusted Budget Activity to Date Last Fiscal Year
Dental Premium Equivilents $ $ 544,448 $ 546,000 $ 118,547 21.71% $ 124,169
Other revenues 166,433
Total $ $ 544,448 $ 546,000 $ 118,547 21.71% $ 290,602
Revenues over/(under) expenses $ 8 ,629 $ 210,907
Cash and Investments
Cash NCCMT Total
October, 2015 $ 242,621 $ $ 242,621
September, 2015 $ 249,844 $ $ 249,844
August, 2015 $ 249,852 $ $ 249,852
July, 2015 $ 248,309 $ $ 248,309
June, 2015 $ 247,472 $ $ 247,472
May, 2015 $ 246,685 $ $ 246,685
April , 2015 $ 246,310 $ $ 246,310
March, 2015 $ 245,180 $ $ 245,180
February, 2015 $ 232,347 $ $ 232,347
January, 2015 $ 232,396 $ $ 232,396
December, 2014 $ 228,907 $ $ 228,907
November, 2014 $ 222,170 $ $ 222 ,170
October, 2014 $ 210,907 $ $ 210,907
Dental Paid Claims Summary
Total Loss Premium
Total Emj!IO}:ees Membershij! Net Paid Claims Fixed Cost Ratio Equivalent
July, 2015 399 653 $ 14,975.40 s 6 ,090.62 70.66% $ 29,813 .15
August, 2015 398 651 s 31,428.55 $ 3,033.66 116.21% s 29,654.93
September, 2015 399 650 $ 28,953.57 $ 3 ,033.66 106.13% s 30,140.02
October, 2015 403 654 $ 30,171.44 $ 3 ,033.66 114.74% s 28,939.38
November, 2015
December, 2015
January, 2016
February, 2016
March, 2016
April, 2016
May, 2016
June,2016
Year to Date (membership = avg) 400 652 $ 105,528.96 $ 15,191 .60 101.83% $ 118,547.48
U:\Mv Documents\Monthly Reports\2015 • 2016\0ctober 2015 ·Financial Statements.xlsx 10 120715a HC BOC Page 137
HARNETI COUNTY
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August. 2014 $ 567,559.04 $
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October, 2014 $ 542.748.42 $
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November, 2014 $ 482 726.09 $
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January. 2015 $ 499.898.56 $
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February, 2015 $ 452.970.43 s
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SANDHILLS CENTER
Managing Mental Health, Intellectual/Developmental Disabilities ar 1 ()
910-673-9111 (FAX) 910-673-6202 www .sandhillscente1 Agenda Item---.:..-=~-
November 13, 2015
Dear County Manager:
.RE ---. ---
NOV 1 6 2015
HARNErr COUNTY
MANAGER'S OFFICE
Please find enclosed a copy of the Sandhills Center Financial Statements as of and for the year
ended June 30, 2015 and Independent Auditor's Report for Sandhills Center for your records .
Let me know if you have any questions .
Thank you,
~(~
Sherry Bynum
Administrative As sistant to CEO
910-673 -7 107
P.O. Box 9, West End, NC 27376
2 4 -Hour Access to Care Lin e: 800 -256 -2 452
Serv in g An son , Gui lford, Harne tt, Hoke , Lee , Mo ntgo m ery, Moore, Rand o lph & Richmond co unties
8
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HEAI.lll C.W. !ElTD.
HEALTI! NETWOU
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120715a HC BOC Page 140
Report to the Board of Directors of
Sand hills Center for Mental Health,
Developmental Disabilities and Substance
•
120715a HC BOC Page 141
!JHG
DIXON HUGHES GOODMAN LLP
Table of Contents
Contacts ........................................................................................................................... 1
Communications with Those Charged with Governance ................................................. 2
Appendix A-Management Representation Letter
Report to the Board of Directors of
Sandhills Center f or Menta l Hea lth, Deve l o pmental Di sab ilities and Subs tan ce Abuse Services 120715a HC BOC Page 142
!JHG
DIXON HUGHES GOODMAN LLP
Contacts
John Frank, CPA
Partne r
Dixon Hughes Goodman LLP
1829 Eastchester Drive
High Point, NC 27265
336-822-4308
john.frank@dhgllp.com
Brett Jones, CPA
Senior Manager
Dixon Hughes Goodman LLP
130 Turnberry Way
Pinehurst, NC 2837 4
910-724-2017
Report to the Board of Directors of
Sandhi lis Center fo r Me ntal Hea lth, Dev elopmental Di sab i lities and Subs t an ce Abuse Services 120715a HC BOC Page 143
!JHG
DIXON HUGHES GOODMAN LLP
Communications with Those Charged with Governance
October 30, 2015
To the Board of Directors
Sand hills Center for Mental Health, Developmental Disabilities and Substance
Abuse Services
We have audited the financial statements of the business-type activities and each major fund of
Sandhills Center for Mental Health, Developmental Disabilities and Substance Abuse Services
(the "Center") for the year ended 2015, and have issued our report thereon dated October 30,
2015. Professional standards require that we provide you with information about our
responsibilities in accordance with auditing standards generally accepted in the United States of
America, Governmental Auditing Standards and OMB Circular A-133. We have communicated
such information in our letter to you dated December 29, 2014. In addition, professional standards
require that we provide information related to the planned scope and timing of our audit.
Professional standards also require that we communicate to you the following information related
to our audit.
Our Responsibility under Auditing Standards Generally Accepted in the
United States of America and Government Auditing Standards
As stated in our engagement letter dated December 29, 2014 , our responsibility, as described by
professional standards, is to express opinions on each opinion unit about whether the financial
statements prepared by us with management's oversight are fairly presented , in all material
respects, in conformity with accounting principles generally accepted in the United States of
America.
In planning and performing our audit, we considered the Center's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion
on the financial statements and not to provide assurance on the internal control over financial
reporting.
As part of obtaining reasonable assurance about whether the Center's financial statements are
free of material misstatement , we performed tests of its compliance with certain provisions of
laws , regulations , contracts, and grants , non-compliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit.
We have issued a written report on our consideration of internal controls and compliance in
accordance with Government Auditing Standards, in which we identified no material weaknesses
or significant deficiencies in internal controls over financial reporting.
Report to the Board of Directors of
Sa nd hills Center f o r Me nta l Hea lth, Dev elop m e ntal Di sabilities a nd Subs t an ce Abuse Se rvices 2 120715a HC BOC Page 144
!lHG
DIXON HUGHES GOODMAN LLP
Our Responsibility under Office of Management and Budget ("OMB")
Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations
As stated in our engagement letter dated December 29 , 2014 , our responsibility , under Federal
regulations, is to test controls and compliance with the requirements of laws , regulations,
contracts and grant agreements that have a direct and material effect on the administration of the
Center's major Federal program. We have issued a written report on the Center 's compliance , in
which we identified no material weaknesses or significant deficiencies in internal controls over
compliance with the major Federal program .
We are also responsible for communicating significant findings and known , or likely, questioned
costs in excess of $10,000 as defined in OMB Circular A-133. We noted no questioned costs that
exceeded $10 ,000 .
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by the Center are described in Note 1 to the financial
statements. No new accounting policies were adopted and the application of existing policies
was not changed during 2015. No matters have come to our attention that would require us ,
under professional standards, to inform you about (1) the methods used to account for significant
unusual transactions and (2) the effect of significant accounting policies in controversial or
emerging areas for which there is a lack of authoritative guidance or consensus.
Accounting estimates are an integral part of the financial statements prepared by management,
and are based on management's knowledge and experience about past and current events , and
assumptions about future events . Certain accounting estimates are particularly sensitive because
of their significance to the financial statements and because of the possibil ity that future events
affecting them may differ significantly from those expected . The most sensitive estimates affecting
the financial statements were :
Management's estimates of depreciable lives of long lived assets, estimation of accrual
for the Medicaid claims that have been incurred but not reported at year end , and
estimation of Net Other Post-Employment Benefits Obligation. We evaluated the key
factors and assumptions used to develop these estimates and determined that they are
reasonable in relation to the financial statements taken as a whole .
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and
completing our audit.
Report to th e Board of Directo rs of
Sandhills Ce nter f o r Mental Hea lth, Dev elo pmental Di sabilities and Substa nce A bu se Se rvi ces 3 120715a HC BOC Page 145
!JHG
DIXON HUGH ES GOO DMAN LLP
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all misstatements identified during the audit,
other than those that are trivial , and communicate them to the appropriate level of management.
Management has corrected all such misstatements. In addition , none of the misstatements
detected as a result of audit procedures and corrected by management were material , either
individually or in the aggregate , to the financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
financial accounting , reporting , or auditing matter, whether or not resolved to our satisfaction , that
could be significant to the financial statements or the auditor's report. We are pleased to report
that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter included in Appendix A.
Management Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters , similar to obtaining a "second opinion " on certain situations. If a consultation
involves application of an accounting principle to the Center's financial statements or a
determination of the type of auditor's opinion that may be expressed on those statements , our
professional standards require the consulting accountant to check with us to determine that the
consultant has all the relevant facts . To our knowledge , there were no such consultations with
other accountants .
Other Significant Matters, Findings, or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards , with management each year prior to retention as the Company's auditors.
However, these discussions occurred in the normal course of our professional relationship and
our responses were not a condition to our retention .
With respect to the supplementary information accompanying the financial statements , we made
certain inquiries of management and evaluated the form , content , and methods of preparing the
information to determine that the information complies with accounting principles generally
accepted in the United States of America , the method of preparing it has not changed from the
prior period , and the information is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the supplementary information to the underlying
accounting records used to prepare the financial statements or to the financial statements
themselves.
Report to th e Board of Directors of
Sandhills Center for Mental Health, Developmental Disabilities and Substance Abuse Services 4 120715a HC BOC Page 146
!lHG
DIXON HUGHES GOODMAN LLP
This information is intended solely for the use of the Board of Directors and management of the
Center, and is not intended to be , and should not be , used by anyone other than these specified
parties .
Sincerely,
High Point, North Carolina
Report to the Boa rd of Directors of
Sandhi lis Center for Mental Health, Developmental Disabilities and Substance Abuse Services 5 120715a HC BOC Page 147
!JHG
DIXON HUGHES GOODMAN LLP
Appendix A
Management Representation Letter
Report to th e Board of Directors of
Sa ndhi lis Ce nter f o r Me ntal Hea lth, Deve lo pme nta l Di sa bilities a nd Substance Abuse S ervices 120715a HC BOC Page 148
October 30, 2015
Dixon Hughes Goodman LLP
130 Turn berry Way
Pinehurst, NC 28374
This representation letter is provided in connection with your audit of the financial statements of Sand hills
Center for Mental Health, Developmental Disabilities. and Substance Abuse Services (the Center) which
comprise the statements of net position of the business-type activities and each major fund and the
respective changes in net position and, where applicable, cash flows for the year ended June 30, 2015,
and the related notes to the financial statements, for the purpose of expressing opinions as to whether the
financial statements are presented fairly, in all material respects, in accordance with accounting principles
generally accepted in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items are
considered material, regardless of size, if they involve an omission or misstatement of accounting
information that, in the light of surrounding circumstances, makes it probable that the judgment of a
reasonable person relying on the information would be changed or influenced by the omission or
misstatement. An omission or misstatement that is monetarily small in amount could be considered
material as a result of qualitative factors .
We confirm that, to the best of our knowledge and belief, as of the October 30, 2015, the following
representations made to you during your audit.
Financial Statements
1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated
December 29, 2014, including our responsibil ity for the preparation and fair presentation of the
financial statements in accordance with U.S. GAAP and for preparation of the supplementary
information in accordance with the applicable criteria .
2. The financial statements referred to above are fairly presented in conformity with U.S. GAAP and
includes all properly classified funds and other financial information of the primary government
required by generally accepted accounting principles to be included in the financial reporting entity.
3. We acknowledge our responsibility for the design, implementation, and maintenance of internal
control relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error.
4. We acknowledge our responsibility for the design, implementation, and maintenance of internal
control to prevent and detect fraud .
5. Significant assumptions we used in making accounting estimates, including those measured at fair
value, are reasonable.
6. Related party relationships and transactions, including revenue expenditures/expense, loans,
transfers , leasing arrangement, guarantees, and amounts receivable from or payable to related
parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP.
7 . We have evaluated subsequent events through the date of this letter, which is the date the financial
statements were available to be issued. No events, including instances of noncompliance, have
Page 1
120715a HC BOC Page 149
occurred subsequent to the balance sheet date and through the date of this letter that would require
adjustment to or disclosure i n the aforementioned financ ial statements
8. We are in agreement with the adjusting journal entries you have proposed, and they have been
posted to the accounts.
9. We are not aware of any uncorrected financial statement misstatements or omitted disclosures.
10. The effects of all known actual or possible litigation and claims have been accounted for and
disclosed in accordance with U.S. GAAP.
11 . Guarantees, whether oral or written, under which the Center. is contingently liable, if any, have been
property recorded or disclosed .
Information Provided
12. We have provided you with :
a . Access to all information, of which we are aware, that is relevant to the preparation and fa ir
presentation of the financial statements, such as records , documentation, and other matters , and
all audit or relevant monitoring reports, If any, received from funding sources.
b. Additional information that you have requested from us for the purpose of the audit.
c. Unrestricted access to persons within the Center from whom you determined it necessary to
obtain audit evidence.
d . Minutes of the meetings of the Center's board or summaries of actions of recent meetings from
which minutes have not yet been prepared.
13. All material transactions have been recorded in the accounting records and are reflected in the
financial statements and the schedule of expenditures of federal and state awards
14. We have disclosed to you the results of our assessment of the risk that the financia l statements may
be materially misstated as a result offraud.
15. We have no knowledge of any fraud or suspected fraud affecting the Center involving:
a. Management,
b. Employees who have significant roles in internal control, or
c . Others where the fraud could have a material effect on the financial statements .
16. We have made known to you a monetarily insignificant fraud regarding a System of Care Coordinator
utilizing a gas credit card for personal use. Except for this issue, we have no knowledge of any
allegat ions of fraud or suspected fraud affecting the Center's financial statements received in
communications from employees, former employees , analysts, regulators , or others.
17. We have no knowledge of instances of noncompliance or suspected noncompl iance with provisions
of laws, regulations, contracts , or grant agreements, or abuse, whose effects should be considered
when preparing financial statements.
18. We have disclosed to you all known actual or possible litigation, claims, and assessment whose
effects should be considered when preparing the financial statements.
19. We have disclosed to you the identity of the Center's related parties and all the related party
relationships and transactions of which we are aware .
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120715a HC BOC Page 150
Government -speclflc
20. There have been no communications from regulatory agencies concerning noncompliance with, or
deficiencies in , financial reporting practices.
21 . We have made available to you all financial records and related data and all audit or relevant
monitoring reports. if any, received from funding sources.
22. We have identified to you any previous audits, attestation engagements, and other studies related to
the audit objectives and whether related recommendations have been implemented .
23. The Center has no plans or intentions that may materially affect the carrying value or classification of
assets, liabilities. or equity.
24. We are responsible for compliance with the laws, regul ations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual
provisions for reporting specific activities in separate funds .
25. We have identified and disclosed to you all instances, which have occurred or are likely to have
occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a
material effect on the financial statements or other financial data significant to the audit objectives,
and any other instances that warrant the attention of those charged with governance.
26. We have identified and disclosed to you all instances, which have occurred or are likely to have
occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a
material effect on the determination of financial statement amounts or other financial data significant
to the audit objectives .
27. We have identified and d isclosed to you all instances that have occurred or are likely to have
occurred , of abuse that could be quantitatively or qualitatively material to the financial statements or
other financial data significant to the audit objectives.
28. There are no violations or possible violations of budget ord inances, laws and regulations (including
those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant
agreements, tax or debt limits, and any related debt covenants whose effects should be considered
for disclosure in the financial statements, or as a basis for recording a loss contingency, or for
reporting on noncompliance.
29. As part of your audit, you assisted with preparation of the financial statements and related notes and
schedule of expenditures of federal and state awards. We acknowledge our responsibility as it
relates to those nonaudit services , including that we assume all management responsibil ities;
oversee the services by designating an individual, preferably within senior management, who
possesses suitable skill , knowledge, or experience; evaluate the adequacy and results of the services
performed; and accept responsibility for the results of the services. We have reviewed, approved, and
accepted responsibility for those financial statements and related notes and schedule of expenditures
of federal and state awards.
30 . The Center has sat isfactory title to all owned assets, and there are no liens or encumbrances on such
assets nor has any asset been pledged as collateral.
31 . The Center has complied with all aspects of contractual agreements that would have a material effect
on the financial statements in the event of noncompliance.
32. The financial statements include all component units as well as joint ventures with an equity interest,
and properly disclose all other joint ventu res and other related organizations.
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120715a HC BOC Page 151
33. The financial statements properly classify al funds and activities, in accordance with GASB
Statement No. 34.
34 . All funds that meet the quantitative criteria in GASB Statement Nos. 34 and 37 for presentation as
major are identified and presented as such and all other funds that are presented as major are
particularly important to financial statement users.
35 . Components of net position (net investment in capital assets; restricted; and unrestricted) and
components of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are
properly classified and, if applicable, approved.
36. Investments, derivative instruments, and land and other real estate held by endowments are properly
valued .
37. Receivables recorded in the financial statements represent valid claims against debtors for sales or
other charges arising on or before the balance sheet date and have been appropriately reduced to
their estimated net realizable value.
38. Provisions for uncollectible receivables have been properly identified and recorded .
39. Expenses have been appropriately classified in or allocated to functions and programs in the
statement of activities, and allocations have been made on a reasonable basis .
40. Revenues are appropriately classified in the statement of activities within program revenues . general
revenues, contributions to term or permanent endowments, or contributions to permanent fund
principal.
41. lnterfund , internal, and intra-entity activity and balances have been appropriately classified and
reported.
42. Deposits and investment securities and derivative instruments are properly classified as to risk, and
are property disclosed.
43. Capital assets. including infrastructure assets, are properly capitalized , reported, and, if applicable,
depreciated .
44. We have appropriately disclosed the Center's policy regarding whether to first apply restricted or
unrestricted resources when an expense is incurred for purposes for which both restricted and
unrestricted net position is available and have determined that net position is properly recognized
under the policy.
45. We are following our established accounting policy regarding which resources (that is, restricted,
committed, assigned, or unassigned) are considered to be spent first for expenditures for which more
than one resource classification is available. That policy determines the fund balance classifications
for financial reporting purposes .
46. We acknowledge our responsibility for the required supplementary information (RSI). The RSI is
measured and presented within prescribed guidelines and the methods of measurement and
presentation have not changed from those used in the prior period. We have disclosed to you any
significant assumptions and interpretations underlying the measurement and presentation of the RSI.
47. With respect to the fund statements, other schedules, and the Schedule of Expenditures of Federal
and State Awards ("supplementary information"):
a. We acknowledge our responsibility for presenting the supplementary information indicated above
in accordance with accounting principles generally accepted in the United States of America, and
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we believe the supplementary information, including its form and content, is fairly presented in
accordance with accounting principles generally accepted in the United States of America. The
methods of measurement and presentation of the supplementary information have not changed
from those used in the prior period, and we have disclosed to you any significant assumptions or
interpretations underlying the measurement and presentation of the supplementary information.
b. If the supplementary information is not presented with the audited financial statements, we will
make the audited financial statements readily available to the intended users of the
supplementary information no later than the date we issue the supplementary information and the
auditor's report thereon.
48. We believe that the actuarial assumptions and methods used to measure pension liabilities and costs
for financial accounting purposes are appropriate in the circumstances.
49. We acknowledge our responsibility for the data collection form and have reviewed it to ensure that it
is accurately prepared as required by OMB Circular A-133.
50 . With respect to federal and state award programs:
a . We are responsible for understanding and complying with and have complied with the
requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, including requirements relating to preparation of the schedule of expenditures of
federal and State awards.
b. We acknowledge our responsibility for presenting the Schedule of Expenditures of Federal and
State Awards (•SEFA") in accordance with the requirements of OMB Circular A-133 §310.b, and
we believe the SEFA, including its form and content, is fairly presented in accordance with OMS
Circular A-133 §310.b. The methods of measurement or presentation of the SEFA have not
changed from those used in the prior period and we have disclosed to you any significant
assumptions and interpretations underlying the measurement or presentation of the SEFA.
c . If the SEFA is not presented with the audited financial statements, we will make the audited
financial statements readily available to the intended users of the SEFA no later than the date we
issue the SEFA and the auditor's report thereon.
d. We have identified and disclosed to you all of our government programs and related activities
subject to OMB Circular A-133 and included in the SEFA made during the audit period for all
awards provided by federal agencies in the form of grants, federal cost -reimbursement contracts,
loans, loan guarantees, property (including donated surplus property), cooperative agreements,
interest subsidies, insurance, food commodities, direct appropriations, and other direct
assistance.
e . We are responsible for understanding and complying with, and have complied with, the
requirements of laws, regulations. and the provisions of contracts and grant agreements related
to each of our federal programs and have identified and disclosed to you the requirements of
laws, regulations, and the provisions of contracts and grant agreements that are considered to
have a direct and material effect on each major program.
f. We are responsible for establishing and maintaining, and have established and maintained,
effective internal control over compliance requirements applicable to federal programs that
provides reasonable assurance that we are managing our federal awards in compliance with
laws, regulations , and the provisions of contracts and grant agreements that could have a
material effect on our federal programs. We believe the internal control system is adequate and is
functioning as intended . Also, no changes have been made in the internal control system to the
date of this letter that might significanUy affect internal control, including any corrective action
taken with regard to reportable conditions reported in the schedule of findings and questioned
costs .
g . We have made available to you all contracts and grant agreements (including amendments, if
any) and any other correspondence with federal agencies or pass-through entities relevant to
federal programs and related activities .
h . We have received no requests from a federal agency to audit one or more specific programs as a
major program .
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i. We have complied with the direct and material compliance requirements (except for
noncompliance disclosed to you, if any), including when applicable, those set forth in the OMB
Circular A-133 Compliance Supplement, relating to federal awards and have identified and
disclosed to you all amounts questioned and all known noncompliance with the requirements of
federal awards, and have identified and disdosed to you all amounts questioned and any known
noncompliance with the requirements of federal and state awards, including the results of other
audits or program reviews.
j . We have disclosed any communications from grantors and pass-through entities concerning
possible noncompliance with the direct and material compliance requirements, including
communications received from the end of the period covered by the compliance audit to the date
of the auditor's report.
k . We have disclosed to you the findings received and related corrective actions taken for previous
audits, attestation engagements, and internal or external monitoring that directly relate to the
objectives of the compliance audit, including findings received and corrective actions taken from
the end of the period covered by the compliance audit to the date of the auditor's report.
I. Amounts claimed or used for matching were determined in accordance with relevant guidelines in
OMB Circular A-87, Cost Principles for State, Local, and Tribal Governments, and OMB's Uniform
Administrative Requirements for Grants and Cooperative Agreements to State and Local
Governments.
m. We have disclosed to you our interpretation of compliance requirements that may have varying
interpretations.
n . We have made available to you all documentation related to compliance with the direct material
compliance requirements, including information related to federal program financial reports and
claims for advances and reimbursements.
o. We have disclosed to you the nature of any subsequent events that provide additional evidence
about conditions that existed at the end of the reporting period affecting noncompliance during
the reporting period.
p . There are no such known instances of noncompliance with direct and material compliance
requirements that occurred subsequent to the period covered by the auditor's report.
q . No changes have been made in internal control over compliance or other factors that might
significantly affect internal control, including any corrective action we have taken regarding
significant deficiencies in internal control over compliance (including material weaknesses in
internal control over compliance), have occurred subsequent to the date as of which compliance
was audited.
r. Federal program financial reports and claims for advances and reimbursements are supported by
the books and records from which the financial statements have been prepared.
s . The copies of federal program financial reports provided you are true copies of the reports
submitted, or electronically transmitted, to the respective federal agency or pass-through entity,
as applicable.
t. We have monitored subrecipients to determine that they have expended pass-through assistance
in accordance with applicable laws and regulations and have met the requirements of OMB
Circular A-133 and State Single Audit Implementation Act.
u. We have taken appropriate action, including issuing management decisions, on a timely basis
after receipt of subrecipients' auditor's reports that identified noncompliance with laws,
regulations, or the provisions of contracts or grant agreements and have ensured that
subrecipients have taken the appropriate and timely corrective action on findings.
v. We have considered the results of subrecipient audits and have made any necessary
adjustments to our books and records .
w. We have charged costs to federal awards In accordance with applicable cost principles .
x. We are responsible for and have accurately prepared the summary schedule of prior audit
findings to include all findings required to be included by OMB Circular A-133 and we have
provided you with all information on the status of the follow-up on prior audit findings by federal
awarding agencies and pass-through entities. including all management decisions.
y . We are responsible for and have accurately prepared the auditee section of the Data Collection
Form as required by OMB Circular A-133.
z. We are responsible for preparing and implementing a corrective action plan for each audit finding.
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aa. We have disclosed to you all contracts or other agreements with our service organizations, and
we have disclosed to you all communications from the service organizations relating to
noncompliance at the service organizations.
51 . In regards to the preparation of draft financial statements and related notes, schedule of expenditures
of federal and state awards, tax and data collection forms performed by you , we have:
a . Assumed all management responsibilities .
b. Designated an individual (within senior management) with suitable skill, knowledge, or experience
to oversee the services.
c . Evaluated the adequacy and results of the services performed.
zpted responsibility for the results of the services.
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Sand hills Center for Mental
Health, Developmental
Disabilities and Substance
Abuse Services
Financial Statements as of and for the
Year Ended June 30 , 2015 , and
Independent Auditors ' Report
!JHG
DIXON HUGHES GOODMAN LP
120715a HC BOC Page 156
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
TABLE OF CONTENTS
June 30, 2015
AREA BOARD OF DIRECTORS AND AREA OFFICIALS ........................................................ .
Page No.
INDEPENDENT AUDITORS' REPORT...................................................................................... 2
MANAGEMENT'S DISCUSSION AND ANALYSIS.................................................................... 4
BASIC FINANCIAL STATEMENTS
Stat ement of Net Position ............................................................................................................ 8
Statement of Revenues , Expenses and Changes in Net Po s ition ......................... ..... ....... ......... 9
Statem ent of Cash Flows . .. . . . . . .. . . . . . .. . .. . .. .. . . ... .. .. . . . ... . ... .. . .. . . .. .. .. . . .. . .. .. . .. . . . .. . . ... .. .. . . . .. . . . . .. . . . . . . . .. . . . . 1 0
Notes to Financial Statements . . .. . . . . .. . .. . .. . .. . .. . . . . . . .. . . . . .. ... . . . .. . . . . . . . .. . . .. . .. .. . .. .. . .. . . . .. . . . .. . .. ... . . . . .. . . .. . . . . 11
REQUIRED SUPPLEMENTARY FINANCIAL DATA
Oth er Postemployment Benef its
Required Supplementary Informat ion -Schedule of Funding Progress ................................. 23
Other Postemployment Benefits
Requ ired Supp lementary In formation -Schedule of Employer Contribution s....................... 24
SUPPLEMENTARY INFORMATION
Balan ce She et (Modified Ac crual Basis of Accounting ) ... ................................. .......................... 25
Schedu le of Reven ues , Expenditures and Changes in Fund Ba lance
Budget and Actual (Modified Acc rual Ba s is of Acc ounting ).................................................... 26
COMPLIANCE SECTION
Indep endent Auditors' Report on Internal Control Over Financial Rep orti ng and on Compl iance
and Other Matte rs Based on an Aud it of Finan ci al Stat ements Performed
in Acco rdan ce W ith Government Auditing Standards ............................................................. 28
Independent Aud itors ' Report on Compliance with Requirem ents Applicable to Ea ch Maj or
Federal Program and Internal Control Over Co mpliance i n Ac co rdanc e W ith OMB
Circ ular A-1 33 and the State Singl e Aud it Imple mentation Act............................................... 30
Independent Audito rs' Report on Compliance For Each Major State Program and Internal
Control Over Compliance ; In Accordance with OMB Circular A-133 and the
State Single Audit Implementation Act.................................................................................... 32
120715a HC BOC Page 157
SANDHILLS CENTER FOR MENTAL HEALTH , DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
TABLE OF CONTENTS
June 30, 2015
COMPLIANCE SECTION (Continued)
Page No .
Schedule of Find ings and Question ed Costs .......................................................................... 34
Summary Schedule of Prior Year Audit Find ings.......................................................... 36
Schedule of Expenditures of Federal and State Awards......................................................... 37
120715a HC BOC Page 158
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
June 30, 2015
AREA BOARD OF DIRECTORS
Ross Streater (Comm issioner)
Thad Ussery (Commissioner) (Chairperson)
Otis Ritter (Commissioner)
Anthony Copeland (Commissioner)
Kirk Smith (Commissioner)
Kay Cashion (Commissioner) (Vice-Chairperson)
Barbara McKoy (Commissioner)
David Allen (Comm issioner)
Frank Cleary
Priscilla Little
AREA OFFICIALS
Victoria Whitt
Anthony Ward
Page 1
Michele Weatherly (Secretary)
Mazie Fleetwood
Elaine Hayes
Costella Graham
Shirley Hart
Gart Evans
Leann Henkel
Matthew Rothbeind
Carol Whitaker
Jan Herring
Ch ief Executive Officer
Chief Operating Officer
120715a HC BOC Page 159
!JHG
DIXON HUGHES GOODMAN r
INDEPENDENT AUDITORS' REPORT
To the Board of Directors
Sandhills Center for Mental Heal th, Developmenta l
Disabilit ies an d Substance Abuse Services
W est End, North Ca rol in a
Report on the Financial Statements
We have audited t he accompanying financial statements of the business-type act ivities and the
major fund of the Sandhills Center for Menta l Health, Developmental Disab ilities and Substance
Abuse Services (the "Cent er") as of and for the year ended June 30, 2015 , and the related notes to
the financial statement s, which collectively comprise the Center's basic financia l 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 financia l statements in
accordance wit h account ing pr inciples generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal co nt rol relevant to the preparation
and fair presentation of financial statements that are free from mat erial misstatement, whether due
to fraud o r error.
Auditors' Responsibility
Our responsibility is to express opinions on these financial stat ements based on our aud it. We
conducted ou r audit in accordance wit h aud iting standards generally accept ed in the Uni ted States of
America and t he standards applicable to financial audits contained in Governmen t A uditing
Standards, issued by the Comptroller General of the United States. Those standards require that we
p lan and perform the audit to ob tain reasonable assurance about whether the financial statements
are free from material misstatement.
An audit involves perfo r ming procedu res to obtain audit evidence about the amounts and disclosures
in the financial statements. The proced ures selected depend on the auditors ' judgment , including t he
assessment of the risks of materia l misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments , the auditor co nside rs internal control relevant to the
Center's preparat ion and fair presentation of the financial statements in order to des ign audit
procedures that are app ropriate in the circumstances, but not for the pu rpose of expressing an
opinion on t he effect iveness of t he Center's interna l control. According ly, we express no su ch
opinion. An audit also includes eva luating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by ma nagement , as we ll as evaluatin g t h e
overall prese ntation of t he financ ia l statements.
W e be lieve that the audit evidence we have obtained is s ufficient and app ropriate to prov ide a basis
for our audit opinions.
Opinions
In our opinion , the financial statements referred to above present fairly, in all materia l respects , the
financial position of t he business-type activities and the major f und of Sandhi ll s Center for Mental
Hea lth , Deve lopmental Disabili ties and Substance Abuse Services as of June 30, 2015, and the
re spective changes in financia l pos ition and cash flows , where appropriate , thereof fo r t he year then
ended in accordance wi th accounting principles generally accepted in the Uni t ed States of America.
Page 2 120715a HC BOC Page 160
!JHG
DIXON HUGHES GOODMAN
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management's Discussion and Analysis and the Other Postemployment Benefits Schedule of
Funding Progress and Schedule of Employer Contributions on pages 4 through 7 and 23 through 24,
respectively, be presented to supplement the basic financial statements. Such information, although
not a required part of the basic financial statements, is required by the Governmental Accounting
Standards Board , who considers it to be an essential part of the financial reporting for placing the
basic financial 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 compa ring the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opi nion 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 opm1ons on the financial statements that
collective ly comprise the Center's basic financial statements. The budgetary schedules and the
Schedule of Expenditures of Federal and State Awards , as required by U.S. Office of Management
and Budget Circular A-133, Audits of State and Local Governments and Non -Profit Organizations,
and the State Sing le Audit Implementation Act , are presented for purposes of add itional analys is and
are not a required part of the basic financial stat ements.
The budgetary schedu les and th e Schedule of Expenditures of Federal and State Awards are the
responsibility of management and were derived from and relate directly to the underlying accounting
and other records used to prepare the basic financial statements. Such info rmati on has been
subjected to the auditing procedures applied in the audit of the bas ic financial statements and ce rtain
add itional procedures , including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the
basic financial statements themselves , and other additional procedures in accordance with a uditing
standards generally accepted in the United States of Americ a. In our opinion, based on our audit,
and the procedures performed as described above , the budgetary schedu les and the Schedu le of
Expenditures of Federal and State awards are fairly stated, in all material respects, in relation to the
basic financial statements taken as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October
30, 2015 on our considerat ion of the Cent er's internal contro l over financial reporting and our tests of
its compliance with certain provisions of laws , reg ulati ons, contracts , grant agreements, and other
matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing , and not to provide an opinion on
the internal control over finan cial rep orting or on compliance. That report is an integral part of an
audit performed in accordance with Government Auditing Standards in considering the Center's
internal control over financial reporting and compliance.
High Point, North Carolina
October 30, 2015
Page 3 120715a HC BOC Page 161
MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of Sandhills Center for Mental Health , Developmental Disabilities and Substance
Abuse Services (the Center), we offer readers of the Center's financial statements this narrative
overview and analysis of the financial activities of the Center for the year ended June 30 , 2015.
We encourage readers to read the information presented here in conjunction with additional
information that we have furnished in the Center's financial statements, which follow this
narrative.
Financial Highlights
• The assets of the Center exceeded its liabilities at the close of the year by $144,216,742.
• The Center's total net position increased by $73 ,794 ,647.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the Center's basic
financial statements. The Center's basic financial statements consist of two components: 1)
government-wide financial statements and 2) notes to the basic financial statements.
Government-wide Financial Statements
The government-wide financial statements include the Statement of Net Position, Statement of
Revenues , Expenses, and Changes in Net Position, and the Statement of Cas h Flows for the
year ended June 30, 2015. The Center operates similar to a private business and therefore
utilizes the proprietary fund method of accounting . This method provides both short and long-
term financial information and requires that revenue and expenses are recognized on the full
accrual basis of accounting.
The Statement of Net Position presents information on all of the Center's assets and liabilities,
with the difference between the two reported as net position. Over time, increases or decreases
in net position may serve as a useful indicator of whether the financial position of the Center is
improving or deteriorating.
The Statement of Revenues , Expenses , and Changes in Net Position presents inform ation
showing how the Center's net position changed during the most recent fiscal year. All changes in
net position are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of the related cash flows.
The Stateme nt of Cash Flows presents information reconciling current year operations and the
change in the Statement of Net Position to the net change in cash during the year.
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 financial statements .
Page 4 120715a HC BOC Page 162
Management's Discussion and Analysis
Sandhills Center for Mental Health , Developmental
Disabilities and Substance Abuse Services
Other Information
In addition to the basic financial statements and accompanying notes, this report includes certain
required supplementary information concerning the Center's progress in funding its obligation to
provide pension benefits to its employees.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as one useful indicator of a government's
financial condition. The assets of the Center exceeded liabilities by $144,216,742 as of June 30,
2015. The Center's net position increased by $73,794,647 for the year ended June 30, 2015.
The Center's investment in capital assets (e.g . land, buildings , machinery, and equipment) less
any related debt still outstanding that was issued to acquire those items is $4,502,792 . An
additional portion of the Center's net position , $13,630,699, represents resources that are subject
to external restrictions on how they may be used . The remaining balance of $126,083 ,251 is
unrestricted.
Current and other assets
Capital assets
Total assets
Long-term liabilities
Other liabilities
Total liabilities
Net position:
Investment in capital assets
The Center's Net Position
Figure 1
20 15
$157,606 ,072
4,502,792
162,108.864
55 1,035
17.341,087
17,892,122
4 ,502 ,792
Restricted , Medicaid Risk Reserve 13 ,630,699
Unrestricted 126,083,251
Total net position $ H4,2:l6.Z42
Page 5
2014
$ 91,307 ,262
4,251,964
95,559.226
490 ,653
24.646,478
25,137,131
4,251,964
7,807 ,061
58.363,070
$ Z0.422 .095
120715a HC BOC Page 163
Management's Discussion and Analysis
Sandhills Center for Mental Health , Developmental
Disabilities and Substance Abuse Services
The Center's Changes in Net Position
Figure 2
Revenues :
Restricted intergovernmental revenues :
Federal
State
Medicaid
Other Local
Total Revenues
Expenses:
Administ ration
Medicaid Administration
Contract Services
Total expenses
Change in net position
2015
$ 4,699 ,720
35 ,396 ,166
293 ,200,653
12 .193,445
345,489,984
4 ,168,473
20 ,230 ,713
247,296,151
271 .695.337
$ 73.794 647
2014
$ 3 ,787,847
35,991,543
283,699,255
12 ,697,588
336 .176.233
3,602,173
18,407,349
263.444,890
285,454.412
$ 50.721.821
The Center's net position increased by $73,794,647. Key elements of this activity are as follows:
In fi scal year 20 14-20 15 , federal funding increased as the Center was able to draw down more
federal funding through NC T racks billing . The Medicaid funding also increased despite PMPM
funding cuts as NC Track s PMPM capitation payment issues were addressed . In addi tion with a
full ye ar on Alpha MCS , the IBNR was adjusted downward resu lting in less contract expense.
Current assets and net position increased as a result of these factors .
Budgetary Highlights. During the year, the Center revised the budget on several occasions.
The final revi si on of the Center's operating budget amendments includes the following :
1) Recognition of any additional State funding allocations.
2) Each cost center was reviewed for actual revenu es and expenditures to ensure that the
Center's expenditures would not exceed appropriations for any cost center.
3) Updated Medicaid Capitation funding for services and administration.
Capital Asset and Debt Administration
Capital assets. The Center's investment in capital assets as of June 30 , 2015, totals $4,502,792
(net of accumu la ted depreciation). These assets include bu i ldings and equ ipment.
During the current year, the Center acquired new assets of $809,290. These additions included
building and techno logy u pgrades and a new general ledger and payroll system for improving
se rvice delivery.
Additional information on the Center's capital assets can be found in the Notes to the Financial
Statements.
Page 6 120715a HC BOC Page 164
Management's Discussion and Analysis
Sandhills Center for Mental Health, Developmental
Disabilities and Substance Abuse Services
Long-term Debt. As of June 30 , 2015 , the Center had no debt outstanding .
Additional information regarding the Center's long-term debt can be found in the Notes to the
Financial Statements.
Budget Highlights for the Year Ending June 30, 2016
The Center's fiscal year budget begins on July 1 and ends on June 30. Highlights for the year
ending June 30, 2016 are as follows: 1) The Center's continuation budget approved at $302.4
mill ion , 2) PMPM Medicaid rate cut beginning July 1, 2015, 3) removal of all one-time
State/Federal allocations and 4) budget allocation of county general funding in the amount of
$11 .8 million to support county outpatient units .
In addition , the Center has plans to spend fund balance to enhance employee benefits through
participat ion in the Local Government Retirement System and to purchase land and begin design
of a new building . A new building will bring productivity improvements as the work force located
at West End is consolidated. Also, the Center has plans to reinvest fund balance in improved
service delivery to our consumers through rate increases and other spending despite state
budget cuts.
Requests for Information
This report is designed to provide an overview of the Center'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 Finance Officer, Sandhills Center for Mental
Health, Developmental Disab ilities and Substance Abuse Services , P. 0. Bo x 9 , West End, NC
27376.
Page 7 120715a HC BOC Page 165
SANDHILLS MENTAL HEALTH, DEVELOPMENTAL Exhibit 1
DISABILITIES AND SUBSTANCE ABUSE SERVICES
STATEMENT OF NET POSITION
June 30, 2015
ASSETS
Current assets
Cash and investments $ 139,964 ,717
Due from other governments 3,823,962
Other receivables 138,171
Prepaid insurance 48,523
Restricted cash 13,630,699
Total current assets 157,606,072
Noncurrent assets
Capital assets -nondepreciable 28,147
Capital assets-depreciable, net of
accumulated depreciation 4,474,645
Total noncurrent assets 4 ,502 ,792
TOTAL ASSETS 162,108,864
LIABILITIES
Current liabilities
Accounts payable and accrued liabilities 2 ,283,700
Incurred but not reported -Medicaid claims 13,900,000
Incurred but not reported -other claims 239,157
Compensated a bsences payable-current 918,230
Total current liabilities 17,341,087
Noncurrent liabilities
Other postemployment benefits payable 551 ,035
TOTAL LIABILITIES 17,892,122
NET POSITION
Net investment in capital assets 4,502,792
Restricted for:
Medicaid Risk Reserve 13 ,630,699
Unrestricted 126,083,251
TOTAL NET POSITION $ 144,216,742
The notes to th e fin ancia l statements a re an integral part of thi s statement. Pa ge 8
120715a HC BOC Page 166
SANDHILLS MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
For the Year Ended June 30, 2015
Operating Revenues:
Restricted intergovernmental revenues
Federal
State
Medicaid
Other local revenues
Total revenues
Operating Expenses:
Administration
Medicaid Administration
General
Mental Health/Substance Abuse
Developmental D isabilities
Contract Services
Developmental Disabilities
Mental Health
Substance Abuse
Medicaid waiver
Medicaid-other
Total expenses
Change in net position
Net position beginning of year
Net position end of year
The notes to the financial statements are an integral part of this statement.
Exhibit 2
$ 4 ,699,720
35 ,396,166
293,200,653
12,193,445
345 ,489,984
4 ,168,473
13,051 ,692
2 ,851 ,852
4 ,327,169
7,010,470
27,561,399
1 1,456,436
20 1 ,220,690
47,156
271 ,695,337
73,794,647
70,422,095
$ 144,216,742
Page 9 120715a HC BOC Page 167
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
STATEMENT OF CASH FLOWS
For the Year Ended June 30, 2015
Cash flows from operating activities:
Cash received from third party payors
Payments to employees for services
Payments to suppliers for goods and services
Net cash provided by operating activities
Cash flows from capital and related financing activities:
Purchase of capital assets
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year
Reconciliation of operating income to net cash
provided by operating activities
Income from operations
Adjustments to reconcile operating income to
net cash provided by operating activities:
Depreciation
Change in assets and liabilities:
Increase in due from other governments
Decrease in accounts receivable
Decrease in prepaid insurance
Decrease in accounts payable and accrued liabilities
Increase in other post employment benefits
Increase in compensated absences payable
Decrease in Medicaid IBNR
Increase in other IBNR
Net cash provided by operating activities
** Cash and Investments per Exhibit 1
Unre stricted
Restricted
Total
The n otes to the fin ancia l stateme nts a re a n integra l pa rt o f th is state m e nt.
Exhibit 3
$ 344,500,854
(18 ,968,308}
(259 ,396 , 144)
66 ,136,402
(809,290)
65,327 ,112
88,268,304
$ 153,595,416
$ 73,794,647
558,462
(2 ,972 ,247)
1,983,117
17,432
(509, 162)
60 ,382
143,614
(7 ,000 ,000)
60,157
$ 66,136,402
$ 139,964,717
13 ,630 ,699
$ 153,595,416
Page 10
120715a HC BOC Page 168
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Sandhills Center for Mental Health , Developmental Disabilities and Substance
Abuse Services ("Center'') conform to generally accepted accounting principles as applicable to
governments. The following is a summary of the more significant accounting policies.
A. Reporting Entity
Sandhills Center for Mental Health , Developmental Disabilities and Substance Abuse Services is a
state-mandated Local Management Entity (LME) and Medicaid-funded Managed Care Organization
(MCO) in charge of overseeing the delivery of publicly-funded mental health , developmental
disabilities and substance abuse services to residents of nine counties. The nine-county area
consists of Moore , Randolph , Hoke, Richmond , Montgomery, Anson , Lee, Harnett and Guilford
counties. Effective January 1, 2013 , Guilford Center merged with Sandhi lis Center.
Effective December 1, 2012 , the Center became a MCO in accordance with Section 1915(b) of the
Medicaid Program. As an MCO , the Center is responsible for the management of Medicaid
resources within a managed care capitated environment.
As required by generally accepted accounting princi ples , the Center includes all component units for
which it is financially accountable. For the year ended June 30 , 2015 , no other entity is included in
the Area Program's financial statements.
The Center has been disclosed as a joint venture on the financial statements of Moore, Randolph ,
Hoke, Richmond, Montgomery, Anson, Lee, Harnett and Guilford counties.
B. Basis of Presentation
Government-wide Statements: The statement of net position and the stateme nt of revenues ,
expenses and change in net position display information about the primary government. These
statements include the financial activities of the overall government. Eliminations have been made to
minimize the double counting of internal activities. Business type activities generally are financed
through patient fees, intergovernmental revenues , and other non-exchange transactions.
Fund Financial Statements: The fund financial statements provide information about the Center's
funds .
The Center report s one proprietary fund:
Enterprise Fund -The Enterprise Fund is the primary operating fund of the Center. T he Enterprise
Fund accounts for all financial resources .
Page 11 120715a HC BOC Page 169
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C . Measurement Focus and Basis of Accounting
In accordance with North Carolina General Statutes , all funds of the Center are maintained during
the year using the modified accrual basis of accounting .
Government-wide Financial Statements : The government-wide financial statements are reported
using the econom ic resources measurement focus. The government-wide financial 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 transact ions , in which the Center gives (or receives) value without directly receiving
(or giving) equal value in exchange, include grants , entitlements , and donations. On an accrual
basis , revenue from grants , entitlements , and donations is recognized in the fiscal year in which all
eligibility requirements have been satisfied .
Fund Financial Statements : Certain supplementary information for the fund statements is reported
using the current financial 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 fund liability is incurred , except for principal and in terest
on general long-term debt, claims and judgments , and compensated absences, which are
recognized as expenditures to the extent they have matured. General capital asset acquisitions are
reported as expenditures in the fund statements . Proceeds of general long -term debt and
acquisitions under capital leases are reported as other financing sources .
Under the terms of grant agreements, the Center funds certain programs by a combination of
specific cost-reimbursement grants, categorical block grants , and general revenues. Thus when
program expenses are incurred, there are both restricted and unrestricted net assets available to
finance the program. It is the Center's policy to first apply cost-reimbursement grant resources to
such programs , followed by categorical block grants , and then by general revenues.
D. Budgetary Data
A budget is adopted annually by the Board of Directors as required by the North Carolina General
Statutes. 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 departmental level for all annually budgeted funds. Any
re vision s that alter total expenditures of any fund must be approved by the governing board . During
the year , several amendments to the original budget were necessary.
Page 12 120715a HC BOC Page 170
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
D. Budgetary Data (Continued)
A budget calendar is included in the North Carolina General Statutes which prescribes the last day
on which certain steps of that budget procedure are to be performed . The following schedule lists
the tasks to be performed and the date by which each is required to be completed.
April 30-Each department head will transmit to the budget officer the departmental budget requests
and the revenue estimates for the budget year.
June 1 -The budget and the budget message shall be submitted to the governing board. The
public hearing on the budget shall be scheduled at this time .
July 1 -The budget ordinance shall be adopted by the governing board.
E. Assets, Liabilities , and Fund Equity
1. Deposits and Investments
All deposits of the Center are made in board-designated official depositories and are secured as
required by State law [G .S. 159-31 ]. Official depositories may be established with any bank or
savings and loan association whose principal office is located in North Carolina. Also , the Center
may establi sh time deposit accounts such as NOW and SuperNOW accounts , money market
accounts, and certificates of deposit.
State law [G.S. 159-30(c)] a uthorizes the Center 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
St ate 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 Ca rolin a Capital Management Trust (NCCMT).
The Center's investments with a maturity of more than one year at acquisition and non-money
market investments are reported at fair value as determ ined by quoted market prices . The securities
of the NCCMT Cash Portfolio, a SEC -registered (2a-7 ) money market mutual fund , are valued at fair
value , which is the NCCMT's share price. Th e NCCMT T e rm Portfolio's securit ie s are valued at fair
value . Money market investments that have a remaining maturity at the time of purchase of one
year or less are reported at amortized cost. Non-participating interest earnings and investment
contracts are reported at cost.
2 . Cash and Cash Equivalents
The Center pools money from severa l funds to fac ilitate disbursement and inve stment and to
maximize investment income. Th erefore , all cash and inve stment s are ess enti ally dem and depos its
and are con s idered ca sh and cash equivalents.
Page 13 120715a HC BOC Page 171
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES {Continued)
E. Assets , Liabilities, and Fund Equity (Continued)
3. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded
as prepaid items in both government-wide and fund financial statements and expensed as the items
are used .
4 . Restricted Assets
Cash is restricted by an agreement with the North Carolina Department of Health and Human
Services Division of Medical Assistance. The agreement requires that the Center maintain a reserve
equal to 2% of the total Medicaid payments received during the year.
5. Capital Assets
Capital assets are recorded at original cost. Donated capital assets are recorded at their estimated
fair value at the date of donation. The minimum capitalization cost is $5,000 for buildings,
improvements , and equipment. 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 of the Center are depreciated on a straight-lin e basis over the following estimated
useful lives:
Buildings
Equipment
6. Compensated Absences
Years
15-40
3-10
The vacation policy of the Cente r provides for the accumulation of up to thirty days earn ed vacation
leave with such leave being fully vested when earned. For the Center's government-wide
statements, an expense and a liability for compensated absences and the salary-related payments
are recovered as the leave is earned.
The Center's sick leave policy allows for an unlimited accumulation of earned sick leave. Sick leave
does not vest and cannot be used in the determination of length of service for retirement purposes.
During fiscal year end June 30 , 1995, the Center adopted a policy of voluntary shared leave. This
policy provides an opportunity for employees with accumulated vacation or sick leave to assist
another affected by a medical condition that required absence from duty for a prolonged period of
time resulting in possible loss of income due to lack of accumulated leave. Since the Center has no
obligat ion for the sick leave until it is actually taken, no accrual for sick leave has been made.
Page 14 120715a HC BOC Page 172
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
E. Assets. Liabilities. and Fund Equity (Continued)
7. Net Position /Fund Balances
Net Position
Net position in government-wide financial statements is classified as net investment in capital assets,
restricted , and unrestricted. Restricted net position represents constraints on resources that are
either externally imposed by creditors, grantors, contributors, or laws or regulations of other
governments or imposed by law through state statute.
Fund Balances
In the fund financial statements, fund balance is composed of three classifications designed to
disclose the hierarchy of constraints placed on how fund balance can be spent.
The fund financial statements 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 presents
the year-end balance of prepaid insurance, which is not a spendable resource.
Restricted Fund Balance -This classification includes amounts that are restricted to specific
purposes externally imposed by law.
Restricted fo r Stabilization by State Statute -portion of fund balance that is restricted by State
Statute [G .S. 159-B(a)].
Restricted for Medicaid Risk Reserve -portion of fund balance that is restricted by an
agreement with the North Carolina Department of Health and Human Services Division of
Medical Assistance. The agreement requires that the Center maintain a reserve equal to 2% of
the total Medicaid payments received during the year. This reserve is fully funded at June 30,
2015.
Assigned Fund Balance -portion of fund balance that has been designated by the Board for future
growth and expansion.
Unassigned Fund Balance -the portion of fund balance that has not been restricted , committed , or
assigned to specific purposes or other funds .
The Center has a revenue spending policy that provides guidance for programs with multiple
revenue sources . The Finance Officer will use resources in the following hierarchy: bond proceeds,
federal funds , state funds , local non-Center funds , Center funds. For purposes of fund balance
classification , expenditures are to be spent from restricted fund balance first , followed in -order by
committed fund balance , assigned fund balance and lastly unassigned fund balance. The Finance
Officer has the authority to deviate from this policy if it is in the best interest of the Center.
The Center has not adopted a minimum fund balance policy for the Enterprise Fund.
Page 15 120715a HC BOC Page 173
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
E. Assets. Liabilities. and Fund Equity (Continued)
8. Use of Estimates
The process of preparing financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenues and expenses during the reporting
period. Actual results could differ from these estimates.
9. Subsequent Events
The Center evaluated the effect subsequent events would have on the financial statements through
October 30, 2015, the date the financial statements were available to be issued .
II. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS
A. Assets
1. Deposits
All of the deposits of the Center are either insured or collateralized by using one of two methods.
Under the Dedicated Method , all deposits that exceed the federal depository in surance coverage
le vel are collateralized with securit ie s held by the Center's agents in the unit's 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 Center, these deposits are considered to
be held by the Center's agent in its 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 Center or the escrow agent. Because of the inability to
measure the exact amounts of collateral pledged for the Center under the Pooling Method, the
potential exists for undercollateralization , and this risk may increase in periods of high cash
flows. However, the State Treasurer of North Carolina enforc es strict standards of financial
stability for each depository that collateralizes public deposits under the Pooling Method. The
Center has no formal policy regarding custodial credit risk for deposits, but rel ies on the State
Treasurer to enforce standards of minimum capitalization for all pooling method financial
institutions and to monitor them for compliance. Th e Center complies with the provisions of G.S.
159-31 when designating official depositories and verifying that deposits are properly secured.
At June 30, 2015, the Center's deposits had a carrying amount of $118,832,381 and a bank
balance of $119,460,681. Of the bank balance, $500,000 was covered by federal depository
insurance and the remainder was covered by collateral held under the pooling method. Petty
cash at June 30,2015 totaled $1,417.
Page 16 120715a HC BOC Page 174
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS (Continued)
A. Assets (Continued)
2. Investments
At June 30, 2015, the Center had $34,761 ,618 invested with the North Carolina Capital
Management Trust's Cash Portfolio which carried a credit rating of AAAm by Standard and
Poor's. The Center has no policy regarding credit risk.
3. Capital Assets
Capital asset activity for the year ended June 30 , 2015, was as follows:
Beginning Ending
Balance Increases Decreases Balance
Business-type Activities:
Capital assets not being
depreciated:
Land $ 28,147 ~ $ $ 28,147
Total capital assets
not being depreciated 28147 28147
Capital assets being
depreciated:
Buildings 5,834,806 406,276 6,241 ,082
Equipment 3,452,628 403,014 13 016 3,842,626
Total 9.287,434 809,290 13 016 10,083,708
Less accumulated depreciation
for:
Buildings 2,957,785 180,340 3 ,138,125
Equipment 2,105,832 378,122 13 016 2,470,938
Total 5,063,617 558,462 13 016 5,609,063
Total capital assets being
depreciated, net 4.223,817 250,828 4 474 645
Business-type Activity Capital
Assets -net $ 4.251.964 $ 250.828 $ $4 502.792
B. Liabilities
1' Long -term Debt
A summary of changes in the Center's long-term obligations during the year ended June 30,
2015 is as follows:
Beginning Ending
Balance Additions Retirements Ba lance
Compensated Absences $ 7Z4.616 $ 955.250 $ 8:11.636 $ 9:18,230
Page 17 120715a HC BOC Page 175
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS (Continued)
B. Liabilities (Continued)
2. Defined Contribution Pension Plan
Plan Description
The Center provides a defined contribution pension plan for all its employees who work at least
twenty (20) hours per week. The system is placed with a private carrier, an insurance company,
through a tax-sheltered annuity.
Funding Policies
Plan members may contribute a percentage of covered salary. The Center is required to
contribute 9.12% of base salaries. All contributions are immediately vested with the employee ,
and at the discretion of the employee, the contract may state some life insurance. Contributions
for the year ended June 30, 2015, were $1,101,135.
3. Other Postemployment Benefits
Healthcare Benefits
Plan Description
The Center administers a single-employer defined benefit Health Care Plan. At retirement ,
employees with at least 15 consecutive years of service with the Center and at least 60 years of
age have the option of continuing medical coverage under the current plan until the earlier of age
65, obtain coverage under another comparable plan, or become eligible for Medicare. The
Center's Board may amend the benefit provisions. A separate report was not issued for the
plan.
Membership of the Health Care Plan consisted of the following at December 31, 2013, the date
of the latest actuarial valuation :
Retired members
Terminated plan members entitled to but not
yet receiving benefits
Active plan members
Total
Funding Policy
Retirees pay the same monthly contribution toward coverage as active members for medical
insurance. Retirees receive dental insurance at no cost. The retiree may continue dependent
coverage if enrolled in dependent coverage at time of retirement and pay the full cost of this
coverage. The Center has chosen to fund the healthcare benefits on a pay as you go basis.
The c urrent annual required contribution (ARC) rate is 0.98% of annual covered payroll. For the
cu rrent year, the Center contributed $50 ,973 or 0.45 % of annual covered payroll .
Page 18 120715a HC BOC Page 176
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS (Continued)
B. Liabilities (Continued)
3. Other Postemployment Benefits (Continued)
Summary of Significant Accounting Policies
Postemployment expenditures are made from the Enterprise Fund , which is maintained on the
modified accrual basis of accounting. No funds are set aside to pay benefits and administration
costs . These expenditures are paid as they come due.
Annual OPEB Cost and Net OPEB Obligation
The Center's annual OPEB cost (expense) is calculated based on the ARC, an amount
actuarially determined in accordance with the parameters of the Governmental Accounting
Standards Board (GASB) Statement 45. The ARC represents a level of funding that, if paid on
an ongoing basis is projected to cover normal cost each year and amortize any unfunded
actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following
tables shows the components of the Center's annual OPEB cost for the year , the amount
actually contributed to the plan , and changes in the Center's net OPEB obligation for the
healthcare benefits :
Annual required contribution
Interest on net OPEB obligation
Adjustment to annual required contribution
Annual OPEB cost (expense)
Contributions made
Increase in net OPEB obligation
Net OPEB obligation , beginning of year
Net OPEB obligation , end of year
$ 110,478
19 ,626
(18,749)
111 ,355
50,973
60,382
490,653
$ 551.035
The Center's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan ,
and the net OPEB obligation were as follows:
For Year Ended Annual Percentage of Annual Net OPEB
June 30 OPEB Cost OPEB Cost Contributed Obligation
2013 55,919 64.6% 430,889
2014 111 ,2 49 4 6 .3% 490,653
2015 111 ,355 45.8% 551 ,035
Page 19 120715a HC BOC Page 177
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON All FUNDS AND ACCOUNT GROUPS (Continued)
B. Liabilities (Continued)
3. Other Postemployment Benefits (Continued)
Funded Status and Funding Progress
As of December 31 , 2013, the most recent actuarial valuation date, the plan was not funded.
The actuarial accrued liability for benefits and, thus, the unfunded actuarial accrued liability
(UAAL) was $1 ,005 ,573. The covered payroll (annual payroll of active employees covered by
the plan) was $11 ,325,936 and the ratio of the UAAL to the covered payroll was 8 .9%. Actuarial
valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. Examples include
assumptions about future employment, mortality, and healthcare trends. Amounts determined
regarding the funded status of the plan and the annual required contributions of the employer are
subject to continual revision as actual results are compared with past expectations and new
estimates are made about the future . The schedule of funding progress, presented as required
supplementary information following the notes to the financial statements , presents multiyear
trend information about whether the actuarial value of plan assets is increasing or decreasing
over time relative to the actuarial accrued liabilities for benefits.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the
plan as understood by the employer and the plan members) and include the types of benefits
provided at the time of each valuation and the historical pattern of sharing of benefit costs
between the employer and plan members at that point. The actuarial methods and assumptions
used include techniques that are designed to reduce the effects of short-term volatility in
actuarial accrued liabilities and the actuarial value of assets , consistent with the long-term
perspective of the calculations.
In the December 31 , 2013 , actuarial valuation , the projected unit credit actuarial cost method
was used. The actuarial assumptions included a 4.00 percent investment rate of return (net of
administrative expenses), which is the expected long -term investment returns on the employer's
own investments calculated based on the funded level of the plan at the valuation date, and an
annual medical cost trend decrease of 7.75 to 5.00 percent annually. The investment rate
included a 3 .00 percent inflation assumption . The actuarial value of assets, if any, was
determined us ing techniques that spread the effects of short-term volatility in the market value of
investments over a 5 year period. The UAAL is being amortized as a level percentage of
projected payroll on an open basis. The remaining amortization period at December 31 , 2013,
was 30 years.
Pa ge 20 120715a HC BOC Page 178
SANDHILLS CENTER FOR MENTAL HEALTH , DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS (Continued)
B . Liabilities (Continued)
4. Operating Leases
The Center has operating leases for office facilities and certain equipment with various terms.
Future minimum lease payments under noncancelable operating lease at June 30, 2015 are as
follows:
Year Ending June 30
2016
2017
2018
2019
2020
Operating
Lease
$ 431 ,879
143,626
108,112
51 ,520
11 972
$ 747,109
Lease expense under these operating leases for the year ended June 30, 2015 , was $589,984.
5. Risk Management
The Center is exposed to various risks of loss related to torts ; theft of , damage to, and
destruction of assets; errors and omissions ; injuries to employees; and natural disasters. The
Center carries commercial insurance for general and professional liabi lity coverage up to
$3 ,000,000 aggregate , auto li ability up to $2 ,000 ,000 for each accident, directors and officers
liability up to $2,000,000, and property coverage of $6 ,985,000 for buildings and $416 ,600 for
business and personal property. Claims have not exceeded coverage in any of the last three
fiscal years.
As the Center has no facilities within a recognized flood zone , it elected not to carry additional
flood insurance coverage.
In accordance with G.S. 159-29, the Center's employees that have access to $100 or more at
any given time of the Ce nter's funds are performance bonded through a commercial surety
bond. The finance officer is bonded for $250,000 and all rem aining employees that have access
to funds are bonded under a blanket bond for $250 ,000.
Page 21 120715a HC BOC Page 179
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
NOTES TO THE FINANCIAL STATEMENTS
June 30, 2015
Ill. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS (Continued)
B. Liabilities (Continued}
5. Risk Management (Continued)
The Center self-insures for employee health and accident claims up to a stop loss provision of
$50,000 per employee, per occurrence and an aggregate stop loss provision of $1,000,000. The
Center carries commercial insurance coverage above these limits.
A summary of changes in the self-insured health claims liability is as follows:
2015 2014
Beginning balance $ 179,000 $ 180,000
Claims incurred 2,223,182 1,521,934
Claims paid (2,402, 182) (1 ,671 ,934)
Claims incurred , but not reported at year end 239.157 179,000
Ending balance $ 239.157 $ 179.000
6. Claims. Judgments and Contingent Liabilities
At June 30 , 2015, the Center was a defendant in one lawsuit. In the opinion of the Center's
management and the Center attorney , the ultimate effect of this legal matter will not have a
material adverse effect on the Center's financial position.
IV. SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES
The Cente r has received proceeds from several federal and state grants. Periodic audits of these
grants are required , and certain costs may be questioned as not being appropriat e expenditures under
the grant agreements . Such audits could result in the refund of grant monies to the grantor agencies.
Management believes that any required refunds will be immaterial. No provision has been made in the
accompanying financial statements for the refund of grant monies.
V. RELATED PARTY TRANSACTIONS
The Center receives financial support from each of the counties in its catchment area, which includes
Moore, Randolph , Hoke, Richmond , Montgomery, Anson, Lee, Harnett and Guilford counties. During
the year ended June 30 , 2015, revenues received from these counties amounted to $11,795,330,
respectively.
Page 22 120715a HC BOC Page 180
REQUIRED SUPPLEMENTARY
FINANCIAL DATA
This section contains additional information required by
generally accepted accounting principles.
• Schedule of Funding Progress for the Other Postemployment
Benefits
• Schedule of Employer Contributions for the Other
Postemployment Benefits
120715a HC BOC Page 181
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
OTHER POSTEMPLOYMENT BENEFITS
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF FUNDING PROGRESS
Actuarial
Actuarial Accrued
Actuarial Value of Liabil ity (AAL}-
Va luation Assets Proj Unit Credit
Date (a) (b)
12-31 -07 $ $ 1,643,596
12-31-10 580,414
12-31-13 1,005 ,573
Unfunded
AAL (UAAL)
(b -a)
$ 1,643,596
580,414
1 ,005 ,573
Schedule 1
UAAL as a
Percentage
Funded Covered of Covered
Rat io Payroll Payroll
(a/b) (c) ((b-a}/c}
0.00% $ 8,492 ,156 19.4%
0.00% 3,493 ,140 16.6%
0.00% 11 ,325 ,936 8.9%
Pag e 23 120715a HC BOC Page 182
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
OTHER POSTEMPLOYMENT BENEFITS
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER CONTRIBUTIONS
Year ended Annual required
June 30 contribution
2009 $160,736
2010 160,736
2011 54,122
20 12 54,215
2013 55 ,184
20 14 110,478
2015 110,478
Schedule 2
Percentage
contributed
5.5%
5.5%
3.3%
0.0%
65.5%
46.6%
46.1%
Page 24 120715a HC BOC Page 183
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
BALANCE SHEET (MODIFIED ACCRUAL BASIS OF ACCOUNTING)
June 30, 2015
ASSETS
Cash and investments
Due from other governments
Other receivables
Prepaid insurance
Restricted cash
TOTAL ASSETS
LIABILITIES
Accounts payable and accrued liabilities
Incurred but not reported -Medicaid claims
Incurred but not reported -other claims
TOTAL LIABILITIES
FUND BALANCE
Non Spendable:
Prepaid insurance
Restricted:
Stabilization by State Statute
Medicaid Risk Reserve
Assigned
Unassigned
TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND BALANCE
Reconciliation of fund balance as reported in the balance sheet with statement of net position :
Total fund balance reported above
Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial
resources and therefore are not reported in the funds
Some liabilities are not due and payable in the current period and ,
therefore, are not reported in the funds:
Other post employment benefits
Compensated absences payable
Total net position
$
$
$
Schedule 3
139,964,717
3,823,962
138,171
48,523
13,630,699
157,606,072
2 ,283,700
13,900,000
239 ,157
16,422 ,857
48,523
3,962,133
13,630 ,699
53,800 ,000
69,741 ,860
141,183,215
$ 157,606,072
$ 141,183,215
4,502,792
(551 ,035)
(918,230)
$ 144,216,742
Page 25
120715a HC BOC Page 184
SAND HILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES Schedule 4
SCHEDULE OF REVENUES, EXPENDITURES Page 1 of 2
AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL (MODIFIED
ACCRUAL BASIS OF ACCOUNTING)
For the Year Ended June 30, 2015
Variance
favorable
Budget Actual (unfavorable)
Revenues:
Restricted intergovernmental revenues
Federal $ 7,104,940 $ 4 ,699,720 $ (2 ,405,220)
State 36,101 ,983 35,396,166 (705,817)
Medicaid 287,400,504 293 ,200,653 5,800,149
Other local revenues 12 ,557,971 12,193,445 {364,526)
Total revenues 343,165,398 345,489,984 2,324,586
Expenses:
Administration 4 ,111 ,783 3,777,127 334,656
Medicaid Administration
General 18 ,623,552 13,680,761 4 ,942 ,791
Mental Health/Substance Abuse 4 ,138,567 2,849,713 1,288 ,854
Developmental Disabilities 5,748 ,010 4 ,323,923 1 ,424 ,087
Contract Services
Developmental Disabilities 9,242,644 7 ,005 ,211 2 ,237,433
Mental Health 28,900,458 27 ,540,724 1,359 ,734
Substance Abuse 13,010,009 11 ,447 ,842 1 ,562,167
Medicaid waiver 258,890,375 201,069,747 57 ,820 ,628
Medicaid -other 500,000 47,121 452 ,879
Total expenses 343,165 ,398 271 ,742,169 71 ,423,229
Excess of revenues over expenditures 73,747,815 73 ,747 ,815
Net c hange in fund balance $ 73,747,815 $ 73,747,815
Fund balance at beginning of ye ar 67,435,400
Fund balance at end of year $ 141 ,183,215
Page 26
120715a HC BOC Page 185
SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SCHEDULE OF REVENUES AND EXPENDITURES
AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL (MODIFIED
ACCRUAL BASIS OF ACCOUNTING)
For the Year Ended June 30, 2015
Reconciliation of the modified accrual basis of accounting Funds Statement
of Re venues, Expenditures and Changes in Fund Balance to the Statement
of Activities:
Total net change in fund balance-governmental fund
Amoun ts re ported in the statement of activities are different because:
Modified accrual accounting report capital outlays as expend it ures. However in the
statement of activities the costs of those assets is allocated o ver their estimated useful
lives a nd reported as depreciation expense.
Capital outlay expendit ures wh ich we re capitalized
Depreciation expense
Compensated absences payable
Other post employment benefits
Change in net position
Schedule 4
Page 2 of 2
$ 73,747,815
809,290
(558 ,462 )
(143,6 14)
(6 0 ,382)
$ 73,794,647
Page 27
120715a HC BOC Page 186
COMPLIANCE SECTION
120715a HC BOC Page 187
!JHG
DIXON HUGHES GOODMAN t?
Independent Auditors ' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financia l Statements
Performed in Accordance with Government Auditing Standards
T o the Board of Directors
Sandhills Center for Mental Health, Developmental
Disabilities and Substance Abuse Services
West End, North Carolina
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards appli cable to the financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States , the accompanyin g financia l
statements of the business-type activities and the major fund of Sandhills Center for Mental Health ,
De ve lopmental Disab ilities and Substance Abuse Services (the Cen ter), as of and for the year ended
June 30, 2015, and the related notes to the financial statements , which collectively comprises the
Center's basic financial statements, and have issued our report thereon dated October 30, 2015.
Internal Control over Finan cial Reportin g
In planning and performing our audit of the financial statements, we considered the Center's internal
control over financial re porting (in terna l contro l) to determine the audit procedures that are
app ropriate in the circumstances for the purpose of expressing our opinions on the financia l
statements, but not for the purpose of expressing an opinion on the effectiveness of the Center's
internal control. Accordingly, we do not express an opinion on the effectiveness of the Center's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or
combination of deficiencies , in internal control such that there is a reasonable possibil ity that a
material misstatement of the entity's financial statements will not be prevented , or detected and
co rrected on a timely basis. A significant defi ciency is a deficiency, or a combination of deficiencies ,
in internal control that is less severe than a material weakness , yet important enough to merit
attention by those charged with governance .
Our consideration of internal control was for the limited purpose described in the fi rst paragraph of
this section and was not designed to identify all deficiencies in internal contro l that might be material
weaknesses or significant deficiencies. Given these limitations, during ou r audit we did not identify
any deficiencies in internal control that we consider material weaknesses. However, material
weaknesses may exist that have not been identified.
Page 28
120715a HC BOC Page 188
!JHG
DIXON HUGHES GOODMAN .lP
Compliance and Othe r Matters
As part of obtaining reasonable assurance about whether the Center's financial statements are free
of material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations , contracts and grant agreements , noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion
on compliance with those provisions was not an objective of our aud it and , accordingly, we do not
express such an opinion. T he results of our tests disclosed no instances of noncompliance or other
matters that are requi red to be reported under Government Auditing Standards.
Purpose of this Report
T he purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing , and not to provide an opinion on the effectiveness of the
Center's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Center's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
High Point, North Carolina
October 30 , 2015
Page 29
120715a HC BOC Page 189
DHG
DIXON HUGHES GOODMAN LP
Independent Audi tors ' Report on Complian ce fo r Each Ma jor
Federa l Progra m and In ternal Control over Compl ia n ce In Ac c or da nce W it h
OMB Ci rcular A-133 and t he State Single Audit Implementation Act
To the Board of Directors
Sandhills Center for Mental Health , Developmental
Disabilities and Substance Abuse Services
West End , North Carolina
Report on Compl iance for Each Major Federal Program
We have audited the Sandhills Center for Mental Health , Developmental Disab il ities and Substance
Abuse Services ' (the Cente r) compliance with the types of compliance requ irements described in the
OMB Circular A-133 Compliance Supplement and the Audit Manual for Governmental Auditors in
North Carolina, issued by the Local Government Commission, that could have a direct and material
effect on each of the Center's major federal programs for the year ended June 30, 2015. The
Center's major federal programs are identified in the summary of auditors ' results section of the
accompanying schedule of findings and questioned costs.
Management's Res p onsibility
Management is responsib le for compliance with the requirements of laws , regulations, contracts , and
grants applicable to its f ederal programs.
Auditors ' Responsibili ty
Our responsibility is to express an opinion on compliance for each of the Center's major federal
programs based on our audit of the types of compliance requirements referred to above . We
conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America ; the standards applicable to financial audits conta ined in Government
Auditing Standards, issu ed by the Comptroller General of the United States ; OMS Circular A-133 ,
Audits of States, Local Governments, and Non-Profit Organizations; and the State Single Audit
Implementation Act. Those standards, OMS Circular A-133, and the State Single Audit
Implementation Act require that we plan and perfor m the audit to obtain reasonable assurance about
whether noncompliance with the types of compliance requirements referred to above that cou ld have
a direct and material eff ect on a major federal program occurred. An aud it includes exam ining , on a
test basis , evidence about t he Center's compliance with those requirements and performing such
other proced u res, as we consi dered necessary in the circumstances.
We believe that our audit provides a reasonab le basis for our opinion on compliance for each majo r
federal program. However, our audit does not provide a lega l determinat ion of the Center's
compliance .
Opinion on Each Major Federal Program
In our opinion , the Center complied , in all material respects, with the compl iance requirements
referred to above that could have a direct and material effect on each of its major federa l programs
for the year ended June 30, 2015 .
Page 30
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!JHG
DIXON HUGHES GOODMAN L0
Report on Internal Control Over Compliance
Management of the Center is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and
performing our audit, we considered the Center's internal control over compliance with the type s of
requirements that could have a direct and material effect on a major federal program to determine
the auditing procedures for the purpose of expressing ou r opinion on compliance for each major
federal program and to test and report on internal cont rol over compliance in accordance with OMB
Circular A-133 , but not for the purpose of expressing an opinion on the effectiveness of internal
control over compliance . Accordingly, we do not express an opinion on the effectiveness of the
Center's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees , in the normal cou rse of performing their
assigned functions , to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such
that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federa l program will not be prevented , or detected and corrected, on a t imely basis.
A significant deficiency in internal control over comp liance is a deficiency, or combination of
deficiencies , in internal contro l over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance, yet
important enough to merit attention by those charged with governance.
Our consideration of the internal control ove r compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal cont rol
over compliance that might be sign ificant deficiencies or material weaknesses. We did not identify
any deficiencies in internal cont rol over compliance that we consider to be material weaknesses .
However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over comp lian ce is so lely to describe the scope of our
testing of internal control over compliance and the results of that t esting based on the requirements
of OMB Circular A-133 . Accordingly, this report is not suitable for any other purpose.
High Point , North Carolina
October 30, 2015
Pa ge 31
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!JHG
DIXON HUGHES GOODMAN LlP
Independent Auditors ' Report on Compliance Fo r Each Major
State Program and In terna l Control over Compliance In Acco rda nce W ith
OMB Circular A-133 and the State Single Audit Implementation Act
To the Board of Directors
Sandhills Center for Mental Health, Developmental
Disabilities and Substance Abuse Service
West End, North Carolina
Report on Compliance for Each Major State Program
We have audited the Sandhills Center for Mental Health, Developmental Disabilities and Substance
Abuse Services ' (the Center) compliance with the types of compliance requ irements described in the
Audit Manual for Governmental Auditors in North Carolina , issued by the Loca l Government
Commission, that could have a direct and material effect on each of the Center's major state
programs for the year ended June 30, 2015. The Center's majo r state programs are identified in the
summary of auditors' results section of the accompanying schedu le of find ings and questioned
costs .
Management's Res pons ibi lity
Management is responsible for compliance with the requirements of laws, regulations , contracts and
grants applicable to each of its major state prog rams.
Auditors ' Responsibility
Our responsibility is to express an opinion on compliance for each of the Center 's major state
programs based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of A merica; the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States; and applicable sections
of OMB Circular A-133 , Audits of States, Local Governments, and Non-Profit Organizations, as
described in the Audit Manual for Governmental Auditors in North Carolina , and the State Single
Audit Implementation Act. T hose standards, OMB Circular A-133 , and the State Single Audit
Implementation Act require that we plan and perform the audit to obtain reasonable assurance about
whether noncompliance with the types of compliance requiremen ts referred to above that cou ld have
a direct and materia l effect on a major state program occu r red. An audit includes examining , on a
test basis, evidence abou t the Cente r's comp liance w ith t hose requirements and performing suc h
other p rocedu res as we conside red necessary in the circ umstances.
We believe that our audit provides a reasonable basis for our opinion on compl iance for each major
state program. However, our audit does not p rovide a lega l determ inat ion on the Center's
compliance .
Opinion on Each Major State Program
In our opinion , the Center complied, in all material respects , with the types of compl iance
requirements referred to above that could have a direct and material effect on eac h of its maj or state
programs for the year ended June 30, 2015 .
Page 32
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!JHG
DIXON HUGHES GOODMAN ,r
Report on Internal Control Over Compliance
Management of the Center is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred t o above. In planning and
performing our audit, we considered the Center's internal con trol over compliance with the types of
requirements that could have a direct and material effect on a major State program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing our
opinion on compliance for each major state program and to test and report on internal control over
compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion
on the effectiveness of the Center's internal control over compliance. Accordingly, we do not
express an opinion on the effectiveness of the Center's internal con trol over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a state program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or combination of deficiencies , in internal control over comp liance , such
that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a state program will not be prevented or detected and corrected on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or combination of
deficiencies, in internal control over compliance with a type of compliance requirement of a state
program that is less severe than a material weakness in internal cont rol over compliance, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control over co mpliance was for the limited purpose described in the
first paragraph of this section and was not designed to id entify all deficiencies in internal control over
co mpliance that might be significant deficiencies or material weaknesses. We did not identify any
deficiencies in internal control ove r compliance th at we consider to be material weaknesses.
However, material weaknesses may exist that have not been id entif ied.
The purpose of this report on internal control over compliance is so lely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements
of OMB Circular A-133. Acco rdingly, this report is not suitable for any other purpose.
High Point, North Carolina
October 30, 2015
Page 33
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SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2015
I. SUMMARY OF AUDITORS' RESULTS
Financial Statements
Type of auditor's report issued:
Internal control over financial reporting:
• Material weakness(es) identified?
• Significant deficiency(ies ) identified that are not
considered to be material weaknesses
Unmodified
No
None Noted
Noncompliance material to financial statements noted No
Federal Awards
Internal control over major federal programs:
• Material weakness(es) identified?
• Significant deficiency(ies) identified that are not
considered to be material weakne sses
Type of auditors' report issued on comp liance for
major federal programs:
Any audit findings disclosed that are
required to be reported in accordance
with Section 510(a) of Circular A-133
Id entification of major federal programs:
CFDA#
No
None Noted
Unmodified
No
Program Name
Schedule 5
Page 1 of 2
93.959 Block Grant for Prevention and Treatment of
Substance Abuse
Dollar threshold used to distinguish
between Type A and Type B Programs
Auditee qualified as low-risk auditee?
Community Based Programs Substance Abuse
$300,000
Yes
Page 34
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SANDHILLS CENTER FOR MENTAL HEALTH , DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2015
I. SUMMARY OF AUDITORS' RESULTS (Continued)
State Awards
Internal control over major state programs:
• Material weaknesses identified:
• Significant deficiency(ies) identified that are not
considered to be material weaknesses
T ype of auditor's report issued on compliance for
maj or state programs:
Any audit findings disclosed that are required to be
Reported in accordance with th e State Single Audit
Implementation Act
Identification of major state prog ram s:
Program name
Sing le Stream Line Funding
Crisis Services -Local Psych Inpatient
II. FINANCIAL STATEMENT FINDINGS
No
None Noted
Unmodified
No
No findings were noted that are required to be reported under Government Auditing Standards.
Ill. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Schedule 5
Page 2 of 2
No findings and questioned costs related to the audit of federal awards aggregating $10 ,000 or more were noted.
IV. STATE AWARD FINDINGS AND QUESTIONED COSTS
No findings and questioned costs related to the audit of state awards aggregating $10 ,000 or more were noted.
Page 35
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SANDHILLS CENTER FOR MENTAL HEALTH, DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS
For the Year Ended June 30, 2015
Schedule 6
There were no findings or questioned costs related to our audit of federal and state awards for the fiscal year
ended June 30, 2014.
Page 36
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SANDHILLS CENTER FOR MENTAL HEALTH DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30, 2015
Grantor/Pass-through
Grantor/Program T itle
Federal Awards:
U.S. Department of Health and Human Services
Substance Abuse and Mental Health Service Administration
Passed-through the N.C. Department of Health
and Human Services:
Division of Mental H ealth, Developmental Disabilities
and Substance Abuse Services:
Substance Abuse and Mental Health Service -
Projects of Regional and National Significance
Block Grant for Community Mental Health Services-
Community Based Program-Mental Health
Social Service Block Grant-
Community Based Program -Mental Health
Block Grant for Prevention and Treatm e nt
of Substance Abuse-
Community Based Program -Substance Abuse
T otal U.S. Department of Health and Human Services
Total Federal Awards
State Award s:
N.C . Department of Health and Human Services
Division of Mental Health , Developmental Disabilities and
Substance Abu se Services:
Single Stream Lin e Fu nd ing
Multidisciplinary Eva lu ation
Bridge Funding SFY 15
DOJ Housin g
Traumatic Brain Inj ury
Crisis Services-Local Psych Inpatient
Total Division of M ental Heal th, Developmental Disabilities
and Substance Abuse Services
Total State Awards
TOTA L FEDERAL AND STATE AWARDS
Federal
CFDA
Number
93.243
93.958
93.667
93.959
N/A
N/A
N/A
N/A
N/A
N/A
Federal
Expenditures
$ 263,927
511 ,320
557 ,105
3.310,983
4,643,335
4,643,335
$ 4 .643.335
Schedule 7
Page 1 of 2
State
Expenditures
$
31,652,953
1,800
292,704
6,678
61 ,402
3,380,629
35,396,166
35,396,166
$35.396.166
Page 37
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SANDHILLS CENTER FOR MENTAL HEALTH DEVELOPMENTAL
DISABILITIES AND SUBSTANCE ABUSE SERVICES
SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
For the Year Ended June 30 , 2015
Notes to the Schedule of Expenditures of Federal and State Awards :
1. Basis of Presentation
Schedule 7
Page 2 of 2
Th e accompanying schedu le of expenditu res of federal and state awards in clu des the federal and state grant
activity of Sandhi ll s Center f or Mental Health, Developmental Disabilities and Substance Abuse SeNices and is
from amounts presented in, or used in the preparation of the basic financial statements. Therefore some amounts
presented in this schedule may differ presented on the modified accrual basis of accounting. The information in
this schedu le is presented in accordance with the requirements of OMB Circular A-13 3, Aud its of States, Local
Governments, and Non-Profit Organization and the State Single Audit Implementation Act.
2. Subrecip ients
Of th e federal and state expenditures presented in this schedule, Sandhills Center fo r Mental Health ,
Developmental Di sabili ties and Substance Abuse SeNices provided federal and state awards to subrecip ie nts as
follow s:
Block Grant for Prevention and Treatment of
Substan ce Abuse
Single Stream Line Funding
CFDA
number
93.959
N/A
Federal
expenditures
$ 230,705
$ 23Q ,7 Q5
State
ex penditures
$
1,235,360
~l.235,36Q
Page 38
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