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Home My WebLink About2025-18 FY25-26 BUDGET ORDINANCEAPPROVEDBUDGET 2025-2026FOR FISCAL YEAR Table of ContentsINTRODUCTION 6 Board of Commissioners 7 County Leadership 8 Harnett County Government Profile 10 Budget Reference Guide 11 BUDGET AT A GLANCE 17 Your Tax Dollars at Work 18 Revenue Sources 19 BUDGET MESSAGE 21 Changes to Manager’s Recommended Budget 28 STRATEGIC PLAN/PERFORMANCE MANAGEMENT 30 Strategic Plan 31 Performance Management 51 BUDGET PROCESS 60 Budget Basics 61 Budget Process 67 Budget Calendar 71 BUDGET SUMMARY 72 General Fund Summary 73 General Fund Revenues 74 CULTURE & RECREATION 76 Culture & Recreation Appropriation 77 Library-Main Branch 78 Library-Angier Branch 80 Library-Benhaven Branch 81 Library-Coats Branch 82 Library-Dunn Branch 83 Library-Erwin Branch 8 4 Parks & Recreation Department 85 ECONOMIC & PHYSICAL DEVELOPMENT 88 Community Development 89 Cooperative Extension 90 Cooperative Extension – Special Programs 91 Development Services 92 Development Services—Building Inspections Division 93 Workforce Development 94 Economic Development 95 EDUCATION 96 Central Carolina Community College (CCCC) 97 Harnett County Schools 98 ENVIRONMENTAL PROTECTION 100 Environmental Protection Allocation 101 NC Forestry Program 102 Soil & Water Conservation District 103 GENERAL GOVERNMENT 104 Administration 105 Board of Elections 106 Clerk of Court 107 Facilities 108 Facilities 110 Finance 111 Fleet Maintenance 112 General Service 113 Governing Board 114 Human Resources 115 Information Technology 116 Information Technology-GIS 117 Human Resources 118 Legal Services 119 Register of Deeds 120 Retiree Health Insurance 121 Table of Contents Tax Department 122 HUMAN SERVICES 124 General Services-Restitution Program 125 Health Department 126 Health Department-Senior Services 127 Mental Health 128 Veterans Services 129 Social Services-Total Department 130 Social Services-Administration 131 Social Services-Adoptions 132 Social Services-Adult Medicaid 133 Social Services-Adult Resources 134 Social Services-Child Care Subsidy 135 Social Services-Child Protective Services 136 Social Services-Child Support 137 Social Services-Energy Programs 138 Social Services-Family & Children’s Medicaid 139 Social Services-Food and Nutrition (Food Stamps) 140 Social Services-Foster Care 141 Social Services-Program Integrity 142 Social Services-Medicaid Transportation 143 Social Services-Work First 144 NON-DEPARTMENTAL 146 Contingency 147 Transfers to Debt & Capital Improvements 148 PUBLIC SAFETY 150 Animal Services-Animal Control 151 Animal Services-Animal Shelter 152 Emergency Services-Emergency Management 153 Emergency Services-Emergency Management Grants 154 Emergency Services-Emergency Medical Services (EMS) 155 Emergency Services-Medical Examiner 156 Emergency Services-Rescue Districts 157 Sheriff’s Office-Total 158 Sheriff’s Office 159 Sheriff’s Office-Campbell Deputies 161 Sheriff’s Office-Child Support Enforcement 162 Sheriff’s Office-Emergency Communications 163 Sheriff’s Office-Detention Center (Jail) 164 Sheriff’s Office-School Resource Officers 165 TRANSPORTATION 167 Harnett Area Rural Transit System (HARTS)- Administration 168 Harnett Area Rural Transit System (HARTS)- Transportation 169 Harnett Regional Jetport 170 ENTERPRISE FUNDS 171 Harnett Regional Water 172 Solid Waste 182 OTHER FUNDS 184 Capital Reserve Funds 185 Debt Service Funds 198 Internal Service Funds 202 Special Revenue Funds 212 GLOSSARY 228 APPENDICES 240 Appendix 1: Budget Ordinance 242 Attachment A: Approved 2025-2026 Rate and Fee Schedule 274 Attachment B: Approved 2025-2026 Salary and Grade Table 304 Attachment C: Approved Fiscal Policy 319 Attachment D: Approved Best Management Practices for Capital Projects & Change Orders 329 Table of ContentsAttachment F: Approved Harnett Regional Water - Water and Sewer Ordinance 343 Appendix 2: Approved 2026-2032 Capital Improvements Program 385 Introduction 7 Board of Commissioners W. Brooks Matthews District 3 Matthew Nicol Chairman District 5 Barbara McKoy District 1 Duncan Edward Jaggers District 4 William Morris Vice-Chairman District 2 8 Harnett County, North Carolina | Approved Budget 2025-2026 IntroductIon County Manager Brent Trout Deputy County Manager Coley Price Assistant County Manager Michael Morrow Assistant County Manager Lisa McFadden Finance Officer Kimberly Honeycutt Clerk to the Board of Commissioners Melissa Capps County Leadership Team Board of Elections, Claire Jones Human Resources & Risk Management, Janice Lane Capital Projects, Chris Johnson Information Technology, Ira Hall Clerk of Courts, Renee Whittenton Legal Services, Chris Appel Community Relations, Desiree Patrick Library, Kimberly Van Beck Cooperative Extension, Tim Mathews Parks & Recreation, Carl Davis Development Services, Mark Locklear Register of Deeds, Matthew Willis Economic Development, Stephen Barrington Sheriff’s Office, Wayne Coats Emergency Services, Larry T. Smith Social Services, Paul Polinski Facilities Maintenance, Kenneth Snipes Soil & Water Conservation District, Lynn Lambert Fleet Maintenance, Beth Blinson Solid Waste, Chad Beane General Service, Barry Blevins Tax Department, Christine Wallace Harnett Regional Jetport, Brad Abate Veterans Services, Eric Truesdale Harnett Regional Water, Tommy Burns Workforce Development, Charlotte Leach Health Department, Ainsley Johnson Harnett County, North Carolina | Recommended Budget 2025-2026 9 IntroductIonCitizens of Harnett County Board of Commissioners Clerk to the Board Melissa Capps Assistant County Manager Lisa McFadden Assistant County Manager Mike Morrow Information Technology Ira Hall Harnett Regional Jetport Bradley Abate Economic Development Stephen Barrington Harnett Regional Water Tommy Burns Health Ainsley Johnson Human Resources Janice Lane Legal Chris Appel Social Services Paul Polinski Finance Kimberly Honeycutt Tax Administration Christine Wallace Veteran’s Services Eric Truesdale Board of Elections Claire Jones Emergency Services Larry Smith Facilities Kenneth Snipes Public Library Kimberly VanBeck Fleet Beth Blinson Solid Waste Chad Beane Capital Projects Chris Johnson Special Projects Performance Management Clerk of Court Renee Whittenton Sheriff’s Office Wayne Coats Register of Deeds Matthew Willis Executive Assistant Shannon Eason Opioid Taskforce/Management Analyst Charles Palocy Deputy County Manager Coley Price Special Projects Opioid Task Force Affordable Housing Workforce Development Charlotte Leach Soil & Water Lynn Lambert Parks & Recreation Carl Davis General Services Barry Blevins Development Services Mark Locklear Cooperative Extension Tim Mathews Green– County Managers Grey– Elected Officials Red– Reports to the Board of Commissioners Blue– Department Directors Yellow– Support staff that reports to the County Manager Purple– Special Projects County Manager Brent Trout Updated February 2025 Public Information Desiree Patrick Special Projects Budget Organizational Chart 10 Harnett County, North Carolina | Approved Budget 2025-2026 IntroductIonHarnett County Government Profile The County, formed in 1855, is in the South-Central portion of North Carolina. It lies partially in the Coastal Plain and partially in the Piedmont section. Harnett County is one of the fastest growing counties in the United States based on the US Census Bureau’s certified population estimate for 2023 of 141,477. The county seat, the Town of Lillington, has a population of 4,890 while the City of Dunn, the largest municipality located in the County, has a population of 8,606. Also located within the County are the Town of Coats with a population of 2,224, Erwin with a population of 4,659 and Angier with a population of 6,080. All five municipalities comprise approximately 18.7% of the total County population. The County contains 601 square miles of land. The Cape Fear River, which flows from the northwest to the southeast part of the County, is the County’s main drainage system. The chief tributaries include the Upper Little River system, Lower Little River, and the Black River. Generally, the eastern two-thirds of the County exhibits topographic features common to the Coastal Plain of North Carolina. It is an area of level to gently rolling terrain with elevations ranging from 100 to 300 feet above sea level. Undeveloped lands are covered by pines and low growing shrubs. The major underlying geological formation includes sedimentary rocks consisting mostly of unconsolidated sands and clays. Topographic features in the western part of the County resemble the Piedmont region of North Carolina. It is an area of steeper hills with elevations as high as 450 feet above sea level. Undeveloped lands are also covered by pines and low-growing shrubs. The major underlying geological formation includes crystalline rocks, such as granite and slate. The County is governed by a Board of Commissioners (the “Board”). The Board consists of five members who are elected from districts, on a partisan basis, by a district vote and serve staggered four-year terms. Elections for the Board are held in November of even-numbered years. The Commissioners take office at the first meeting in December following the November election. At that time, the Board elects a Chairman and a Vice Chairman from among its members. Commissioners hold policy-making and legislative authority. They are also responsible for adopting the budget and appointing the County Manager. The manager is responsible for implementing policies, managing daily operations, and appointing department heads. The County provides its citizens with a wide range of services including public safety, human services, culture and recreation development, environmental protection, sanitation, and general government services. The County also extends financial support to certain boards, agencies, and commissions to assist their efforts in serving citizens. Among these are the Harnett County Board of Education, Central Carolina Community College, the Mid-Carolina Council of Governments, and Sandhills Mental Health. This report includes the County’s activities in maintaining these services. The County has 29 public schools and a community college (Central Carolina Community College). The County has evaluated its relationship with each of these entities. The school administrative units and the community college are entities independent of the County because County allocations do not constitute a major portion of their revenues, and because the County has no authority to designate their management. These entities are excluded from this report. The notes to the combined financial statements provide a detailed explanation of the County’s relationship to each of these entities and the reasons for their exclusion. The reader is referred to the annual financial reports issued by each of these entities. Harnett County, North Carolina | Approved Budget 2025-2026 11 IntroductIonReference Guide This section is designed to help the reader understand the budget by explaining how the document is organized. This document is Harnett County’s financial plan for government operations for the July 1, 2025 through June 30, 2026 fiscal year and shows how funds are allocated and how they will be spent. Introduction Provides an overview of Harnett County’s Board of County Commissioners, leadership team, organizational chart, and a general profile of the county. Budget At a Glance Provides a graphic representation of how county property tax dollars are allocated between functions and sources of county revenues. Budget Message Provides a high-level overview of the County Manager’s Recommended Budget, including: >Property reappraisal and tax rate >Steps taken to balance the budget >Major goals the county manager used in preparing the budget >Summary of major revenues >Summary of major expenditures >Accomplishments and other initiatives Strategic Plan/Performance Management The Strategic Plan includes five strategic goals that reflect Harnett County’s priorities for the next three years. Goal statements define what the organization intends to accomplish and lays out a path to follow in order to realize the vision. Budget Guide and Process Provides an overview of the funds, fund structures, and basis of budgeting. Describes the process for preparing, reviewing, and adopting the budget for the upcoming fiscal year. General Fund Summary Categorizes total revenues and expenditures. Key elements of the summaries include: >Two prior years of actual revenues and expenditures for easy identification of trends 12 Harnett County, North Carolina | Approved Budget 2025-2026 IntroductIon >Percent increase/decrease from the current year budget to next year General Fund Revenues >Gives detailed revenue estimates by type of revenue for the major funds >Shows the increase/decrease from the current year budget to next year and the percent change Functional Areas The budget is grouped by functional areas, as identified in the Annual Comprehensive Financial Report (ACFR). The functional areas and departments are as follows: CULTURE & RECREATION: Includes agencies and county departments that provide library services and recreation ■Culture & Recreation Appropriation ■Library-Main Branch ■Library-Angier Branch ■Library-Benhaven Branch ■Library-Coats Branch ■Library-Dunn Branch ■Library-Erwin Branch ■Parks & Recreation Department ECONOMIC & PHYSICAL DEVELOPMENT: Includes departments that permit and assist various types of development ■Community Development ■Cooperative Extension ■Cooperative Extension-Special Programs ■Development Services ■Development Services-Building Inspections Division ■Economic Development EDUCATION: Includes agencies that provide education ■Central Carolina Community College (CCCC) ■Harnett County Schools (HCS) ENVIRONMENTAL PROTECTION: Includes agencies that provide services to protect the environment Harnett County, North Carolina | Approved Budget 2025-2026 13 IntroductIon ■Environmental Protection Allocation ■NC Forestry Program ■Soil & Water Conservation District GENERAL GOVERNMENT: Includes departments that carry out mandated functions and support the overall governance of the county ■Administration ■Board of Elections ■Clerk of Court ■Facilities ■Finance ■Fleet Maintenance ■General Services ■Governing Board ■Human Resources ■Information Technology ■Information Technology-GIS ■Legal Services ■Register of Deeds ■Retiree Health Insurance ■Tax Department HUMAN SERVICES: Includes departments that provide services, most mandated, to benefit the health and welfare of residents ■General Services-Restitution Program ■Health Department ■Health Department-Senior Services ■Mental Health ■Veterans Services ■Social Services-Total Department ■Social Services-Administration ■Social Services-Adoptions 14 Harnett County, North Carolina | Approved Budget 2025-2026 IntroductIon ■Social Services-Adult Medicaid ■Social Services-Adult Resources ■Social Services-Child Care Subsidy ■Social Services-Child Protective Services ■Social Services-Child Support ■Social Services-Daycare ■Social Services-Energy Programs ■Social Services-Family & Children’s Medicaid ■Social Services-Food Stamps ■Social Services-Foster Care ■Social Services-Program Integrity ■Social Services-Medicaid Transportation ■Social Services-Work First NON-DEPARTMENTAL: Includes appropriations that are not associated with a particular function that supports the overall county ■Contingency ■Transfers to Debt & Capital Improvements PUBLIC SAFETY: Includes departments that provide services which enhance the safety of county residents ■Animal Services-Animal Control ■Animal Services-Animal Shelter ■Emergency Services ■Emergency Services-Emergency Management Grants ■Emergency Services-Emergency Medical Services (EMS) ■Emergency Services-Medical Examiner ■Emergency Services-Rescue Districts ■Sheriff’s Office-Total ■Sheriff’s Office ■Sheriff’s Office-Campbell Deputies ■Sheriff’s Office-Child Support Enforcement ■Sheriff’s Office-Emergency Communications Harnett County, North Carolina | Approved Budget 2025-2026 15 IntroductIon ■Sheriff’s Office-Jail ■Sheriff’s Office-School Resource Officers TRANSPORTATION: Includes agencies that provide transportation services ■Harnett Area Rural Transit System (HARTS)-Administration ■Harnett Area Rural Transit System (HARTS)-Transportation ■Harnett Regional Jetport Enterprise Funds: Enterprise Funds are special operating budgets for departments that are run like businesses. The revenues of these funds are expected to cover expenses without General Fund subsidy (or property tax dollars). ■Harnett Regional Water ■Solid Waste Other Funds: Capital Reserve Funds account for financial resources that are earmarked for future capital needs. Debt Service Funds account for the debt obligations of the County’s three major operating funds: General, Harnett Regional Water, and Solid Waste. Internal service funds account for the financing of goods and services provided by one County department to other County departments on a cost‐reimbursement basis. Special revenue funds are used to account for specific revenues that are legally restricted for particular purposes. ■Capital Reserve Funds ■Debt Service Funds ■Internal Service Funds ■Special Revenue Funds Glossary The Glossary includes budgetary, accounting, and County terminology. Appendices Appendices include the following supporting information: >Approved Rate and Fee Schedule >Approved Salary and Grade Table >Approved Fiscal Policy >Approved Harnett Regional Water Capital Improvements Program >Approved Harnett Regional Water - Water and Sewer Ordinance 16 Harnett County, North Carolina | Approved Budget 2025-2026 IntroductIon >Approved Capital Improvements Program Summary Fiscal Year 2026: Budget at a Glance 18 Harnett County, North Carolina | Approved Budget 2025-2026 Fiscal Year 2026: Budget at a glanceProperty Taxes General Government: 6.52¢ Culture & Recreation: 1.97¢ Capital Improvement & Debt: 3.39 Economic & Physical Development: 1.75¢ Education: 12.79¢ Environmental Protection, Transportation, & Contingency : 3.68¢ Human Services: 11.72 Public Safety: 17.28¢ 59.1 ¢per $100 property valuation Your Tax Dollars at Work Harnett County, North Carolina | Approved Budget 2025-2026 19 Fiscal Year 2026: Budget at a glanceGeneral Fund Miscellaneous & Transfer Ins: 0.55% Ad Valorem Taxes: 47.52% Fund Balance: 10.34% Sales Tax: 16.36% Other Taxes: 0.82% Federal Intergovernmental: 10.80% State Intergovernmental: 2.04% Service Charges: 11.57% Revenue Sources Fiscal Year 2026: Budget at a glance20 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Message Budget Message22 Harnett County, North Carolina | Approved Budget 2025-2026 DATE: May 5, 2025 TO: Harnett County Board of Commissioners FROM: Brent Trout, County Manager SUBJECT: Budget Message for FY 2026 The work has been completed on the Harnett County FY 2026 budget, and it is presented to you today for review and consideration. Harnett County prepares the annual budget in accordance with the statutory requirements with consideration of enhancing the quality for our residents. The budget has been prepared with the purpose of supporting the strategic goals and priorities of the County Commissioners. You will see this specifically in the items we are recommending for consideration in the expansion budget. Property Reappraisal and Tax Rate The property tax assessed values increased by approximately $883 million this year. The growth in home construction continues to increase our total assessed valuation to levels never seen before in Harnett County. The continued growth in the County creates challenges for provision of services and management of government services. The current tax levy rate is $0.591/$100. The revenues in total compared to expenses for a continuation budget leaves a small deficit. In addition, the rapid growth in the County and the priorities of the Board requires us to find additional resources and propose the use of a portion of existing fund balance. In order to meet these needs, I am recommending the continuation of the current tax levy rate of $0.591/$100. Other Revenue Sources In looking at revenue sources other than property tax, we see good news as well as they surpass our Fiscal Year 2025 projections. The two biggest examples of this growth in revenue are Building Inspection Fees and Sales Tax revenues. These positive increases are not surprising based on the County’s growth pattern, however the sales tax growth is significantly less than last year. Sales tax revenues collection has slowed statewide over the past two fiscal years. The North Carolina League of Municipalities (NCLM) provides sales tax forecast information, and we used their research in projecting our sales tax revenues. Based on current research, NCLM projects that local sales tax revenues will finish Fiscal Year 2024-2025 2.4% above Fiscal Year 2023-2024 levels. They also project a Fiscal Year 2025-2026 sales tax growth of 2.8% over Fiscal Year 2024-2025 levels. Based on Harnett County trends, we are estimating our sales tax growth to remain approximately 7%. Harnett County shares sales taxes with the municipalities based on the Ad Valorem method, meaning sales tax is distributed to the County and the municipalities in proportion to the total amount of ad valorem taxes levied by each entity. Budget MessageHarnett County, North Carolina | Approved Budget 2025-2026 23 Table 1: General Fund Funding by Category The variance column shows the difference between FY 2026 Recommended Budget and FY 2025 Revised Budget. FY 24 Actual FY 25 Revised FY 26 Recommended Cont FY 26 Recommended Exp FY 26 Total Recommended Approved Variance Approved % Inc/Dec Human Services 32,009,148 39,025,318 38,510,354 176,128 38,686,482 (338,836) (1%) Public Safety 46,990,483 54,190,397 55,878,080 1,156,386 57,034,466 2,844,069 5% Transportation 4,647,038 4,842,947 3,996,464 321,483 4,317,947 (525,000) (11%) Environmental Protection 492,050 528,094 551,219 22,258 573,477 45,383 9% Economic & Physical Development 4,355,061 5,777,386 5,802,661 6,159 5,808,820 31,434 1% General Government 19,265,452 19,952,049 21,082,364 449,046 21,531,410 1,579,361 8% Education 29,937,603 32,757,070 32,807,070 3,338,731 36,145,801 3,388,731 10% Culture & Recreation 5,059,220 6,372,765 6,340,116 194,723 6,534,839 162,074 3% Contingency - 6,434,027 1,600,000 - 1,600,000 (4,834,027) (75%) Transfers 18,017,337 17,930,228 11,224,700 - 11,224,700 (6,705,528) (37%) 160,773,392 187,810,281 177,793,028 5,664,914 183,457,942 (4,352,339) -2% The FY 2025 Original Budget amount for contingency was $6,851,572. As funds have been moved out of contingency into other departments, the Revised Budget amount has been reduced to reflect these transfers. If the FY 2026 Recommended amount was compared with the original budget, the variance would be $5,251,572 and the percent decrease would be 77%. This chart does not include the $1.4 million going to Harnett County Schools for maintenance needs. Those funds are budgeted in the Board of Education Capital Reserve. Fee Schedule Recommendations A list of fees is recommended to be adjusted. Appendix 1 in the budget book contains the details on these changes. We have included a recommended 10% increase across the board for rescue agencies. I am recommending increases in tax rates for eight fire departments. The recommendation is detailed in the table below and recommended increases are in red. The County also levies the Averasboro School District tax. No change is recommended for that district. Budget Message24 Harnett County, North Carolina | Approved Budget 2025-2026 Table 2: Recommended Fire Tax Rates and Total Revenues by Department. District FY 25 Rate FY 26 Req Rate FY 26 Rec Rate Total Revenue FY 25 Rate Produces Total Revenue FY 26 Rate Produces Increase Anderson Creek 0.110 0.110 0.110 2,058,577 2,058,577 - Angier 0.085 0.085 0.085 2,101,376 2,101,376 - Benhaven 0.120 0.120 0.120 1,736,333 1,736,333 - Benson 0.120 0.120 0.120 143,273 143,273 - Boone Trail 0.100 0.110 0.110 938,309 1,015,873 77,564 Buies Creek 0.100 0.1075 0.1075 913,368 967,344 53,976 Coats/Grove 0.110 0.110 0.110 993,828 993,828 - Crains Creek 0.100 0.110 0.110 84,480 91,115 6,635 Cypress Pointe 0.095 0.095 0.095 77,326 77,326 - Dunn 0.090 0.110 0.110 1,993,761 2,341,553 347,792 Erwin 0.095 0.105 0.105 462,846 501,064 38,218 Flatbranch 0.130 0.130 0.130 696,264 696,264 - Flatwoods 0.120 0.120 0.120 159,029 159,029 - Godwin 0.150 0.150 0.150 18,009 18,009 - Northwest Harnett 0.080 0.080 0.080 1,612,684 1,612,684 - Spout Springs 0.120 0.120 0.120 3,030,135 3,030,135 - Summerville 0.100 0.110 0.110 1,254,643 1,354,645 100,002 West Area 0.130 0.150 0.150 86,874 97,764 10,890 West Johnston 0.070 0.120 0.120 28,193 44,093 15,900 Total Fire Districts 18,389,308 19,040,285 650,977 Averasboro School District 0.020 0.020 0.020 448,280 448,280 - The justification for Fire District tax increases is as follows: >Boone Trail requested a 1-cent increase to help fund three firefighters 24/7 and replace department vehicles that exceed 20 years of service life to better serve the community. >Buies Creek requested a 3/4-cent increase in FY 2026 and will request an additional 3/4-cent increase in FY 2027 (for a total of 1.5-cent increase) to address rising costs, inflation, and maintaining competitive wages. Buies Creek has not had a tax increase in 69 years. >Dunn requested a 2-cent increase to add additional staff. >Erwin requested a 1-cent increase to help fund additional staff and costs associated with moving staff under the Town of Erwin. >Summerville requested a 1-cent increase to help fund 24/7 staffing. >Crains Creek requested a 1-cent increase to help fund 24/7 staffing and a new pumper tanker. Budget MessageHarnett County, North Carolina | Approved Budget 2025-2026 25 >West Area requested a 2-cent increase to make the rate equal to what is charged in Cumberland County. >West Johnston requested a 5-cent increase to expand paid staffing, purchase updated equipment, and enhance training programs for volunteers. (Not recommended by Emergency Services based on the limited number of calls in Harnett County). The County also levies the Averasboro School District tax. No change is recommended for that district. Harnett County Schools Harnett County School System (HCS) presented their request for funding to the County. The funding formula details are listed below: >Provides expansion funding for Harnett County Schools’ discretion ($3,000,000) >The total current expense appropriation budgeted in Fiscal Year 2026 will provide a per pupil funding of $1,526.51 which is an increase of $110.34 per student. The funding includes county and charter school students that the school must fund. The total amount of base funding increased by $3,000,000 from $30,804,606 to $33,804,606. These additional funds will help increase local supplement pay for certified staff and salary increases for classified staff. >Provides funding for 2248 charter school students (an increase of 200 over last year), which Harnett County Schools must share on a per-student basis. The total number of students is based on HCS second month average daily membership of 19,897 students. >Provides funding for maintenance projects, in accordance with the Approved FY 2026-2032 Capital Improvements Program. These funds are budgeted in the Board of Education Capital Reserve. >Holds HCS harmless for the loss of lottery funds. At the request of the Board of Education, the County is foregoing proceeds from the lottery for one more year to obtain a $10 million grant to help fund the construction of a new Northwest Harnett Elementary. Capital outlay spending, budgeted in the Board of Education Capital Reserve, remains at Fiscal Year 2025 levels, despite this loss of more than $1 million in lottery funds. (School systems do not share capital outlay funds with charter schools). Compensation Study, Pay Recommendations and Organizational Excellence Compensation increases to staff last year were received in the form of a 3% COLA and 1.5% merit increase. >We have a current total of 40 full-time vacancies versus 51 vacancies last year, of which 15 of those positions are in our public safety departments. The increased compensation levels have had a positive impact on retention and recruitment. >The recommendation included in the budget is to provide a 3% COLA increase for all employees. >The recommendation included in the budget is to provide a 1.5% performance pay increase to staff that meet expectations and have a positive performance evaluation. >The proposed budget recommends increasing the 401K contribution for all non-LEO employees by an additional 1%, raising their total contribution to 3%. LEO employees currently receive a 5% 401K contribution. Budget Message26 Harnett County, North Carolina | Approved Budget 2025-2026 >Increased employee contribution by 3% for health insurance premiums. >Increased employer contribution by 3% for health insurance premiums. >Retirement contribution increased by 1% for law-enforcement officers and 0.70% for all other county employees. >There are 21 new positions recommended due to increased demand for services. Five of these new positions are in Harnett Regional Water. >There are 22 reclassifications, and four special salary adjustments recommended due to changes in duties and certifications received. >The budget provides an additional $15.00 per day for Election Workers. Community Programs and County Initiatives >Provides funding for two small business grants ($5,000) in partnership with the Small Business Development Center at Central Carolina Community College. >Provides funding for new supervisor training. >Provides funding for additional Public Library programs (children’s programming). >Provides funding towards increasing teacher supplements. Other County Initiatives The Board of Commissioners completed the first ever Strategic Plan for Harnett County in 2022. The process involved the Board of Commissioners, County staff, and the public to develop the strategic plan. Staff completed the Performance Management process to determine action plans for the key strategic actions. The process has continued in FY 2024 with phase four with the creation of business plans for each department to execute. The business plans were completed and approved by the County Manager with implementation occurring throughout the FY 2025 budget year and into the future. The budget provides for a new process to be initiated in FY 2026. The Rapid Process Improvement program will be implemented to break down the current process and determine where efficiencies can be achieved. The program will be facilitated by a consultant that I have utilized in the past two communities that I have worked in. The County contracted with Cloudwyze to install a fixed wireless broadband system in the area north of the Cape Fear River. The first phase is complete, and the second phase began in early 2024 with ARPA funding. The new system will provide a new and better option for access to broadband for many residents of Harnett County. Cloudwyze sold this project to Ripple Fiber to complete, and they have begun work on the design of this project. We spent a great deal of time projecting our revenues and expenses to ensure that we were as accurate as possible in determining our resources available and our funding needs. Departments were asked to justify any spending over Fiscal Year 2025 budgeted amounts and their requests were reviewed in detail by our budget team. We also continued breaking the budget into continuation and expansion funding requests. Continuation refers to funding needed for ongoing operations, while expansion requests are for new programs and positions. Each expansion request is separately justified by the director. You will see CONT (continuation) and EXP (expansion) columns in the budget summaries of the document. Any new request is also detailed separately, along with the cost to the County. Budget MessageHarnett County, North Carolina | Approved Budget 2025-2026 27 Over the past few years, we have continued improving our Capital Improvements Program (CIP) process, and the Board of Commissioners adopted a CIP in January 2025. The improved process and early adoption meant that we were able to focus our time this spring on the operating budget. The proposed budget provides the funding needed for the schools, community college, and the departments to continue to provide the quality service and support that the citizens of Harnett County expect. The proposed budget provides increases necessary to operate our government and covers new expansion items related to keeping up with our growing County and operations. The tax levy rate will remain the same as last year in the proposed budget. I want to thank Central Carolina Community College, the Fire and EMS Departments, Harnett County Schools, and other community partners for their collaboration in developing the Fiscal Year 2026 budget. I want to thank the department directors for submitting their information and requests in a timely manner with well thought out justifications for their requests. I would love to meet all their requests, but unfortunately, we do not have the resources to do so. I also want to thank Assistant County Manager, Lisa McFadden, for all the countless hours she has spent preparing this budget for your consideration. We conducted a joint session with the Board of Education on April 29, 2025, to discuss their budget request. The presentation of budget details will be conducted on May 13, 2025, with a public hearing on the budget conducted on May 19, 2025. We will have the budget as a discussion item on the May 27, 2025 and June 2, 2025 meetings to address any concerns and answer any questions regarding the recommended budget. The final approval of the budget is scheduled for the June 16, 2025, meeting. We look forward to receiving your comments, questions, and direction over the next month regarding the proposed budget. Please contact Lisa or myself with your questions, and we will respond as quickly as possible. Respectfully, Brent Trout County Manager Harnett County Budget Message28 Harnett County, North Carolina | Approved Budget 2025-2026 Changes to Manager’s Recommended Budget page # Continuation Expansion Expenditures, as presented in recommended budget: 73 Org-Object Description $183,457,942 1105910-601010 EDUCATION-BOARD OF EDUCATION 5,500,000 690,687 1106110-555000 CAPITAL OUTLAY-PARKS & RECREATION - (20,395) 1109910-599000 INTERFUND / BUDGETARY-CONTINGENCY - 5,721,341 1104990-543010..548000 FIXED CHARGES-COOPERATIVE EXTENSION 400 - 1105310-521010..526010 SUPPLIES & MATERIALS-DSS - ADMINISTRATION - 361 1105310-543010..549090 FIXED CHARGES-DSS - ADMINISTRATION - 648 1105310-582000..587000 NON-CAPITALIZED ASSETS-DSS - ADMINISTRATION - 1,990 1105320-502010..507070 SALARIES & BENEFITS-DSS - ADULT SERVICES - 56,372 1105320-531020..531050 CURRENT SERVICES-DSS - ADULT SERVICES - 323 1105210-547090 FIXED CHARGES-MENTAL HEALTH 4,328 - 1104470-544000 FIXED CHARGES-RESCUE DISTRICTS - 192,000 1105260-531010..539090 CURRENT SERVICES-SENIOR HEALTH SERVICE 42,345 - 1104110-543040..549095 FIXED CHARGES-GOVERNING BODY - 50,000 Adjusted expenditure, as presented in the budget ordinance $195,698,342 Revenues, as presented in recommended budget: 73 Org-Object Description $183,457,942 1105310-330210 RESTRICTED REVENUE-DSS - ADMINISTRATION - 29,847 1105260-330210 RESTRICTED REVENUE-SENIOR HEALTH SERVICE 42,345 - 1103900-390982..390990 INTERFUND / BUDGETARY-NON-REVENUE RECEIPTS 5,534,333 6,633,875 1104710-350410 SERVICE CHARGES-SOIL & WATER (24,642) - 1104710-380840 MISCELLANEOUS INCOME-SOIL & WATER 24,642 - Adjusted revenue, as presented in the budget ordinance $195,698,342 225 Org-Object Description $19,488,565 2118401-567100..567700 CONTRACTS & GRANTS-SPECIAL DISTRICTS - (10,890) Adjusted expenditure, as presented in the budget ordinance $19,477,675 225 Org-Object Description $19,488,565 2118401-300101..300201 TAXES - AD VALOREM-SPECIAL DISTRICTS - (10,890) Adjusted revenue, as presented in the budget ordinance $19,477,675 Budget MessageHarnett County, North Carolina | Approved Budget 2025-2026 29 217 Org-Object Description $460,218 2128501-390981..390990 INTERFUND / BUDGETARY-EMERGENCY TELEPHONE 911 (387,326) - 2128501-320500 TAXES - OTHER-EMERGENCY TELEPHONE 911 387,326 - Adjusted revenue, as presented in the budget ordinance $460,218 199 Org-Object Description $22,191,888 3709100-571003..578000 DEBT SERVICE-DEBT SERVICE - BOARD OF EDUC 198,000 - Adjusted expenditure, as presented in the budget ordinance $22,389,888 199 Org-Object Description $22,191,888 3703900-390983..390990 INTERFUND / BUDGETARY-NON-REVENUE RECEIPTS 198,000 - Adjusted revenue, as presented in the budget ordinance $22,389,888 Capital Reserve Funds, as presented in recommended budget: 189 Org-Object Description $1,005,000 5004240-544000 FIXED CHARGES-FACILITIES - PROJECTS - 200,000 5004910-519090 PROFESSIONAL SERVICES-DEVELOPMENT SERVICES - 500,000 Adjusted expenditure, as presented in the budget ordinance $1,705,000 189 Org-Object Description $1,005,000 5003900-390984..390990 INTERFUND / BUDGETARY-NON-REVENUE RECEIPTS - 700,000 Adjusted revenue, as presented in the budget ordinance $1,705,000 194 Org-Object Description $877,700 5104310-553000..557000 CAPITAL OUTLAY-SHERIFF - 281,340 Adjusted expenditure, as presented in the budget ordinance $1,159,040 194 Org-Object Description $877,700 5103900-390981..390990 INTERFUND / BUDGETARY-NON-REVENUE RECEIPTS - 281,340 Adjusted revenue, as presented in the budget ordinance $1,159,040 Enterprise Funds, as presented in recommended budget: 172 Org-Object Description $50,595,000 6107111-551000..557000 CAPITAL OUTLAY-HRW ADMINISTRATION (60,000) - 6107115-531020..539050 CURRENT SERVICES-WASTEWATER TREATMENT PLANT 60,000 - Adjusted expenditure, as presented in the budget ordinance $50,595,000 Strategic Plan/ Performance Management Harnett County, North Carolina | Recommended Budget 2025-2026 31 strategic Plan/PerFormance managementHARNETT COUNTY 2032 Strategic Plan Updated January 10, 2025 32 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementPrepared by Harnett County in collaboration with the UNC School of Government, Center for Public Leadership and Governance Lead Consultants: Rebecca Jackson, Consultant, True North Performance Group, LLC Lydian Altman, Senior Manager for Leadership Curriculum Development, UNC School of Government Center for Public Leadership and Governance Harnett County, North Carolina | Recommended Budget 2025-2026 33 strategic Plan/PerFormance managementBarbara McKoy District 1 William Morris Chairman District 2 Brooks Matthews Vice-Chairman District 3 Lewis Weatherspoon District 4 Matthew Nicol District 5 County Commissioners 34 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementI am pleased to present Harnett County’s inaugural Strategic Plan. This plan comes at a time of tremendous opportunity for Harnett County, and our goal is for the Strategic Plan to play a key role in helping the Board of Commissioners, County management, and staff seize that opportunity. Harnett County has grown considerably over the past several decades, and is continuing to change rapidly. The County’s population has nearly doubled since 1990, and Harnett is among the fastest growing counties in North Carolina over the past 10 years. If anything, this growth is only expected to accelerate going forward. There are currently more than 11,700 new homes in development across Harnett County. All of this growth means more citizens with more needs, priorities, and expectations for County government. Our job, and the job of all County employees, is to engage, listen to, and serve all of those citizens. This Strategic Plan establishes explicit priorities that will serve as a roadmap for the County moving forward. It will allow us to move forward together in one direction for the betterment of Harnett County and all of its citizens. The Plan articulates a dynamic and exciting vision for the future of Harnett County, along with a mission for County Government and five strategic goals that are intended to make that vision a reality. The plan also includes a set of shared core values for Harnett County Government, and objectives under each goal with key strategic actions aimed at accomplishing those objectives. The process of developing this Strategic Plan was an inclusive one that offered opportunities for both County employees and the County’s citizens to provide feedback, which informed the plan. We wanted to develop Strategic Goals that every County department and employee can see their role in accomplishing, and that every citizen feels will improve their lives. I want to take this opportunity to thank my fellow commissioners for their leadership and direction in making this plan a reality; our County employees and citizens for their participation and input into this process; and our consultants, Rebecca Jackson and Lydian Altman, with the UNC School of Government’s Center for Public Leadership and Governance for their support in the County’s strategic planning efforts. As the County transitions from plan development and adoption to execution and implementation, we intend to share our progress and successes by creating an annual performance report that will be available to the public to highlight our accomplishments and track progress towards accomplishing the goals set out in this plan. Thank you again for your participation in this process and for your commitment to the success of Harnett County. We look forward to what lies ahead. Message from the Board Chairman Harnett County, North Carolina | Recommended Budget 2025-2026 35 strategic Plan/PerFormance managementContents Foundation for High Performing Framework Strategic Planning Process Citizen & Employee Engagement Mission and Vision Core Values Strategic Goals Superior Education Organizational Excellence Healthy & Safe Community Economic Strength Informed and Engaged Citizens 6 8 9 10 11 12 13 14 15 16 17 36 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementFoundation for High Performing Framework Understanding what the County wishes to achieve by having a clear focus is foundational for building a culture of high performance and essential for making a positive impact in the community. That is what a strategic plan provides. Once a strategic plan is in place, it is not meant to be a static document that sits on a shelf. It is a living document that must be evaluated and updated as priorities and needs change. Long-term strategic planning provides direction, identifies desired outcomes, and is the basis for performance analysis. Core Values Core ValuesCore ValuesVision & Mission Strategy: Goals &Objectives Action Agenda:Policy Review &Targets for Action PerformanceMeasures Vision: What do we want our community to be like for future generations? Mission: What is our purpose for existence? Core Values: What are our beliefs and attitudes that guide behavior and our relationships with others? Strategy: What are our goals, objectives and priorities? Performance: What are our one-year plans and how will we track our progress? Harnett County, North Carolina | Recommended Budget 2025-2026 37 strategic Plan/PerFormance managementFoundation for High Performing Framework Strategic plans improve transparency and accountability. They align community values with strategies and priorities, transforming ideas into action. This Plan will provide clarity to our organization and the community. It will guide our efforts and help make sure resources are allocated in the right areas. Strategic plans lay a foundation for engaging employees and citizens with clear communication, and they provide a basis for performance management. Tactical PlanningExecution: Delivering High Quality Services Better Results for Citizens Set Direction, Define Mission, Vision, Values, and Goals Strategic Planning Define Objectives, Performance Targets and Targets for Action Set PrioritiesCommunicate Results, Engage and Empower Customers and Employees Transparency & Innovation Align Budget to Programs and Performance Targets Allocate ResourcesPerformance Stat: Identify Results and Commit to Data Driven Evaluation and Improvement Performance Management Provide World Class Services and Ensure Excellent Customer Service Implement & Integrate Feedback from Citizens, Data Driven Decisions and Continuous Improvement 38 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementThe strategic planning process kicked off in June 2021 with a retreat for County Department Heads where they were introduced to strategic planning and high performance structures, and where they identified strategic priorities for the County. A retreat was held for the Board of Commissioners in August 2021, during which the Board identified vision, mission, and core value themes along with strategic goals and priority themes. County leaders recognized that input from citizens, partner organizations, and the business community was critical to the success of the strategic plan and launched a public engagement campaign in October 2021. Citizens and County employees were given an opportunity to weigh in on the themes the Board identified and provide their feedback during multiple virtual and in- person engagement sessions, and by participating in a strategic planning survey. The results of the survey and engagement sessions were then used to inform the draft Strategic Plan, which was presented to the Board of Commissioners for adoption in February 2022. Strategic Planning Process COMMISSIONERS INTERVIEWS & RETREAT JULY-AUGUST 2021 MANAGER'S & DIRECTOR'S RETREAT JUNE 2021 PUBLIC & WORKFORCE ENGAGEMENT OCTOBER 2021 Introduction to strategic planning and high performance structures Environmental scan review History of Harnett County Vision, Mission and Core Value Themes Strategic Goals and priority themes Employee survey and workshops Citizen survey and workshops PLAN DEVELOPMENT & ADOPTION NOV 2021-FEB 2022 Board of Commissioner review of input Refinement of strategic framework Adoption Implementation planning Introduction to strategic planning and high performance structures Celebrating success Changing times and improvement opportunities Environmental Scan Harnett County strategic priorities Harnett County, North Carolina | Recommended Budget 2025-2026 39 strategic Plan/PerFormance managementFollowing strategic planning workshops held with Harnett County Department Heads and the Board of Commissioners, the County sought input from the public, as well as County employees. Harnett County invited residents to participate in one of three community workshops in October 2021 to learn more about the strategic planning process and provide feedback. The County held two virtual workshops and one in-person workshop in the Harnett County Resource Center and Library in Lillington. County employees were also invited to attend one of two 30-minute employee engagement workshops to share priorities and to learn more about the process. In addition to the workshops, citizens and employees were asked to complete a short survey to provide input on the Strategic Plan, which was incorporated into the draft Plan. The surveys contained demographic questions to help ensure the County received diverse perspectives. The County received 776 survey responses from citizens and 263 survey responses from employees within several departments with various years of experience. Capturing the voice of employees and the community within the Strategic Plan helps to ensure alignment with organizational priorities and community expectations. In addition to being incorporated in the draft plan, the feedback from the workshops and surveys was compiled into an Engagement Report and provided to County Commissioners to show community and employee priorities for the County's vision, mission, and goals. Citizen & Employee Engagement 40 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementWHO WE ARE, WHAT WE DO OUR MISSION Harnett County will effectively and efficiently deliver high quality County services and public infrastructure with smart growth strategies and through a responsive Board and workforce who are committed to excellence and ensuring the public trust with dedication, leadership and governance. Our mission imparts our organization’s purpose. It describes why we exist and defines our organization’s role in pursuing the community vision. WHO WE ASPIRE TO BE OUR VISION Harnett County is a unified, safe, healthy, and engaged community that is culturally vibrant, well-planned with a thriving economy and a high-quality educational system, in harmony with its environment and beautiful natural resources, and with strong leadership ensuring equitable services so that all citizens will prosper. Our vision tells us where we are going. It describes the ideal state of Harnett County in 10 years and is focused on the community’s future. Harnett County, North Carolina | Recommended Budget 2025-2026 41 strategic Plan/PerFormance managementCORE VALUES Our Core Values inform how we will make decisions and fulfill our mission to serve the public. They define our standards of behavior. Harnett County employees are public servants whose purpose is to CREATE a better Harnett County. Working together to get the job done, communicating clearly and proactively, engaging community partners and stakeholders, and recognizing the benefits of diverse views and opinions in decision-making. EAMWORKT XCELLENCE Committing to making processes more efficient and effective, asking how can we make things better, and seeking continued professional development. E CCOUNTABILITY Recognizing your actions and behaviors reflect on the organization, taking responsibility when things don't go as planned, doing what you say you will do, and being good stewards of the public trust. A Seeking to provide citizens and coworkers with the highest level of service possible, taking the time to listen and respond to their needs, and engaging in problem-solving. USTOMER SERVICEC Doing what's right even when nobody's watching, having concern for others, and serving with integrity, honesty and consistency. E THICAL & FAIR TREAMENT Valuing other people's beliefs and treating them with kindness and courtesy. ESPECTR 42 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementSUPERIOR EDUCATION HEALTHY & SAFE COMMUNITY ORGANIZATIONAL EXCELLENCE ECONOMIC STRENGTH INFORMED & ENGAGED CITIZENS Harnett County’s Strategic Plan is designed to provide a clear vision for the future along with direction for turning that vision into a reality. The Plan includes five Strategic Goals that reflect the County’s priorities for the next three years. Goal statements define what the organization intends to accomplish and lays out a path to follow in order to realize the vision. Each Goal includes a set of Objectives that further define the Goal, along with Key Strategic Actions that should be undertaken in the coming year to make progress toward the County's Objectives. Key Performance Indicators (KPIs) will also be developed following Strategic Plan adoption that will assist the County in tracking progress toward accomplishing each Goal. Strategic Goals Harnett County, North Carolina | Recommended Budget 2025-2026 43 strategic Plan/PerFormance managementGOAL OBJECTIVES FY 2025 KEY STRATEGIC ACTIONS Objective 1.4 Advocate for appropriate allocation of school funding from federal and state sources Objective 1.3 Attract, support, and retain highly qualified and experienced public school teachers and staff Objective 1.2 Maintain a long-term funding plan for capital needs Objective 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budget process, capital projects, and other initiatives SUPERIOR EDUCATION A strong public school system is essential for the development of children into productive adults who contribute to the overall success of Harnett County. It is critical that Harnett County Government partner with the Harnett County School System to ensure all students in Harnett County are provided with a high quality education. Action 1.1.1: Engage school administration proactively to discuss and coordinate budget priorities and funding for fiscal year Action 1.1.2: Adopt long-term plan for funding new schools based oneducation priorities Action 1.2.1: Maintain County involvement in capital planning andarchitectural committee for ongoing and upcoming projects Action 1.3.1: Continue to monitor and address teacher supplements toincrease competitiveness in the region Action 1.4.1: Adopt Legislative Priorities for FY 2025 that includes advocacy forincreased funding for schools Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. 44 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementGOAL OBJECTIVES FY 2025 KEY STRATEGIC ACTIONS Objective 2.4 Seek new and best practice technology to improve processes in all operational areas Objective 2.3 Foster culture of accountability through performance management and adherence to internal processes Objective 2.1 Attract, retain and grow high performing employees ORGANIZATIONAL EXCELLENCE Harnett County’s greatest asset is its employees. The County desires to become an employer of choice, growing a culture that values high performance and embraces diversity. A positive workplace environment increases productivity and reduces employee stress levels, empowering staff to perform at their peak and provide top-notch service to residents. The County seeks to implement a culture of accountability where staff at every level look for ways to improve and innovate operations and service delivery. Action 2.1.1: Review Develop a strategy for replacing future retiring key leadershippositions in the organization Action 2.2.1: Develop and implement a holistic performance management program Action 2.2.2: Reduce government redundancy with process improvement to findefficiencies and fee schedule improvements to reduce overall government, wherepossible and reduce the financial burden on tax payers Action 2.3.1: Review and revise employee performance evaluation and trainingprograms to encourage culture of empowerment and accountability, to fosteremployee development and to provide enrichment opportunities Objective 2.2 Lead the organization with best finance and budget practices Objective 2.5 Improve resident and customer experiences through efficient, high quality service delivery and continuous improvement Action 2.4.1: Engage County employees in improving internal processes andprovide regular education on adherence Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. Harnett County, North Carolina | Recommended Budget 2025-2026 45 strategic Plan/PerFormance managementHarnett County is committed to ensuring that all residents have opportunities to live healthy and productive lives, and that they feel safe. This commitment is shown through the provision of services and programs that enhance residents' lives and promote healthy behaviors and lifestyles. The County is also committed to providing strong public safety and emergency response services. GOAL OBJECTIVES FY 2025 KEY STRATEGIC ACTIONS SAFE & HEALTHY COMMUNITY GOAL OBJECTIVES Objective 3.4 Decrease alcohol and drug abuse Objective 3.3 Ensure effective and efficient delivery of services to County residents to promote health, safety and wellbeing for all Objective 3.2 Protect open space and natural resources Objective 3.1 Preserve and enhance County residents' quality of life through open space, parks, recreation resources and greenways Objective 3.5 Provide high quality emergency response and public safety Objective 3.6 Support, promote and celebrate arts and culture Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. Action 3.1.1: Prioritize parks and greenway projects for development through Capital Improvements Program Action 3.1.2: Increase provision of County programs and initiatives aimed atencouraging healthy lifestyles and outdoor activity to include a focus on seniorcitizens and other special populations Objective 3.7 Provide effective public transportation to the County Objective 3.8 Provide effective solid waste services for the County residents 46 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementFY 2025 KEY STRATEGIC ACTIONS Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. Action 3.3.3: Research and discuss strategy to address mental health concernsfor County residents and bring back to Board for consideration Action 3.4.1: Assess most pressing issues surrounding substance abuse andengage stakeholder to develop plan to curb problems Action 3.4.2: Collaborate with Sherriff Office to eradicate drugs in schools (opioidoffense) ensuring clean and safe schools. Provide additional resources Action 3.6.1: Meet regularly with the local arts organizations to generate andimplement ideas for celebrating arts and culture Action 3.8.1: Create a northwest convenience site for public use. Considerchanges to the hours of operation for landfills Action 3.2.1: Acquire Johnson Farm for future generations Action 3.3.1: Medicaid expansion (State Mandate) Action 3.3.2: Provide support for local farmer’s markets and community gardensat County locations to support healthy food options for residents Harnett County, North Carolina | Recommended Budget 2025-2026 47 strategic Plan/PerFormance managementECONOMIC STRENGTH Harnett County is committed to creating economic opportunity for our residents. The County is working to strengthen its economic development program to position the County for success. This includes providing well- planned infrastructure to recruit business and industry, working with our educational partners to ensure a highly-skilled workforce, and leveraging our resources to ensure residents share in the prosperity generated through these efforts. GOAL OBJECTIVES FY 2025 KEY STRATEGIC ACTIONS Objective 4.4 Provide strategically-placed infrastructure for business and industry growth and attraction Objective 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county Objective 4.1 Provide an effective economic development program Objective 4.6 Foster upward mobility and reduce poverty Objective 4.2 Provide well-planned communities with smart and sustainable growth strategies Objective 4.3 Attract and retain a diverse and viable tax base with increased industrial commercial and retail Objective 4.7 Leverage partners and stakeholders to enhance economic development capacity Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. Action 4.1.1: Revise development and incentive policies to support thriving businesses and job creation and implement Action 4.1.2: Educate County departments about economic development priorities and their role in advancing those priorities Action 4.2.1: Implementation and completion of a comprehensive growth plan for the County Action 4.3.1: Expand and diversify tax base with strategic and major retail and commercial development in key corridors, especially those with high population centers with sales tax leakage in concert with the comprehensive growth plan for the County 48 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementFY 2025 KEY STRATEGIC ACTIONS Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. Action 4.4.4: Plan water and wastewater infrastructure to direct and attract residential, commercial and industrial growth toward targeted areas Action 4.4.1: Increase availability of high-speed Broadband through County Action 4.3.2: Diversify the tax base by attracting business and industry to bring inhigher paying jobs to the County with key businesses that make substantialdevelopment investments in the County Action 4.4.2: Seek to extend natural gas availability along strategic corridorsidentified for commercial growth Action 4.4.3: Advocate and coordinate with NCDOT and CAMPO and pursueenhanced transportation infrastructure to reduce congestion and increase accessthroughout the County Action 4.5.1: Complete the Jetport runway Action 4.5.2: Create strategic growth plan for the HR Jetport Harnett County, North Carolina | Recommended Budget 2025-2026 49 strategic Plan/PerFormance managementINFORMED & ENGAGED CITIZENS Harnett County Government exists to serve the citizens of Harnett County. It is vitally important that the public have access to information about County services and programs, and are given an opportunity to provide feedback to the County. Citizens also need to have the capacity and knowledge to effectively engage with County government. GOAL OBJECTIVES FY 2025 KEY STRATEGIC ACTIONS Action 5.2.1: Develop an effective resident engagement strategy focused oncreating a positive image for the County and promoting excellent customer service Action 5.4.1: Create and implement a new program which tracks participation andengagement levels of the Citizen Advisory Boards Objective 5.3 Provide effective internal communications and engagementwith employees Objective 5.2 Provide opportunities for citizens to engage meaningfully with County government Objective 5.4 Strengthen Citizen Advisory Boards and Committees program Objective 5.1 Provide effective communication to citizens and businesses Key Performance Indicators will be developed for each Strategic Goal following Strategic Plan adoption to measure and track progress towards accomplishing each goal. 50 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementharnett.org/strategicplan For more information, contact: Harnett County Manager's Office 455 McKinney Parkway Lillington, NC 27546 910-893-7555 Harnett County, North Carolina | Recommended Budget 2025-2026 51 strategic Plan/PerFormance managementBlue = Pending/ Not Yet Started Green = In-Process and On Target Yellow = Ongoing and Behind Target Red = Stopped/ Barrier to Completion Purple = Complete Project Type (KSA or Other)Goal Due Date for Completion Action Item Update QTR 1 QTR 2 QTR 3 QTR 4 6/30/2025 Quarterly collaborative meetings with County Manager and Superintendent Number of Meetings as of 3/31/25 County Manager/Superintendent– 3 Harnett County Schools Finance/County Finance & Budget- 6 6/30/2025 Elected officials and administration staff survey Developing a customer survey in process 6/30/2025 Engage Central Carolina Community College budget requests for Harnett Promise for FY25 Information received from CCCC, completed 12/10/2024 Consultant updating education debt affordability plan Complete 12/10/2024 Present current education debt affordability plan to Board of Commissioners Complete 6/30/2025 Quotes submitted by Harnett County Schools to County Administration Complete 6/30/2025 Board approved Project Ordinance Funding approved - complete 6/30/2025 Funding of Projects Project closing on April 17, 2025 1.3.1: Address teacher supplements to increase competitiveness Key Strategic Action 1 6/30/2025 Increase funding for teacher supplement Funding request will be considered in FY2026 budget 1/23/2024 Adopted Legislative Priorities for 2025 Complete 1/23/2024 Develop Legislative Priorities for 2025 Complete 11/28/2022 RFP issued Complete 4/30/2023 Consultant to complete the study Complete 6/30/2025 HR to study follow up items from report Complete 6/30/2025 Present information during budget cycle In process Review Strategy plan for succession planning and leadership development Pending and not yet started 1 Key Strategic Action 1 1 1.1.2: Adopt long-term plan for funding new schools based on education priorities Key Strategic Action 1 Strategic Plan Performance Measures as of April 2025 Status Update FY 2025 2.1.1: Complete and implement Compensation Study to assess competitiveness of employee pay and salary compression for existing County employees Key Strategic Action 2 2Key Strategic Action 2.1.2: Review and develop a strategy for replacing future retiring key leadership positions in the organizations 1.4.1: Adopt Legislative Priorities for FY2025 that includes advocacy for increased funding for schools Key Strategic Action 1.1.1: Engage school administration proactively to discuss and coordinate budget priorities and funding for FY2025 1.2.1: Maintain County involvement in capital planning and architectural committee for ongoing and upcoming projects Key Strategic Action 52 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementMeet with Stakeholders for review of plan Pending and not yet started Revise draft plan Pending and not yet started Submit strategy to County administration for approval Pending and not yet started Meet with Stakeholders and review fee schedules Pending and not yet started Draft report for efficiencies Pending and not yet started Meet with Stakeholders for final documentation Pending and not yet started Present findings to Board of Commissioners Pending and not yet started 12/30/2023 Meet with Department Heads to discuss proposed changes Make proposed changes to the evaluation process. 12/1/2024 Communicate changes to employees Meet with each department and employees via training. 3/1/2025 Implementation Implement new performance evaluation process. Ongoing. 12/31/2024 Meet with Staff Confirm performance plan and RPI project scope. Form RPI team. 7/1/2025 Develop scope of work RPI Finalize scope and RFP process 3/31/2025 Select Vendor Include for FY2026 budget 7/1/2025 Conduct Survey and Incorporate Results into Performance and RPI Implement program and staff training 1/31/2025 Meet with staff Plan to meet with staff with completion of performance management plan. Complete. 3/31/2025 Develop scope of work and RFP, out to bid In process 4/30/2025 Select Vendor In process 2.3.1: Review and revise employee performance evaluation and training programs to encourage culture of empowerment and accountability, to foster employee development and to provide enrichment opportunities Key Strategic Action 2 2.2.2: Reduce government redundancy with process improvement to find efficiencies and fee schedule improvements to reduce overall government, where possible and reduce the financial burden on taxpayers Key Strategic Action 2 2.4.1: Engage County Employees in improving internal processes and provide regular education on adherence Key Strategic Action 2 2.5.1: Implement process for obtaining citizen feedback on County service provision Key Strategic Action 2 Harnett County, North Carolina | Recommended Budget 2025-2026 53 strategic Plan/PerFormance management9/30/2025 Conduct Survey and review findings, present to Commissioners In process 9/29/2023 Submit projects for CIP Projects have been submitted to County administration and Board of Commissioners. 6/30/2024 Plan for implementation of approved/recommended projects Planning has begun with several projects working on design and construction contract approvals. 6/30/2025 Begin next fiscal year projects: Plan, Design, Construction, and plan for future CIP process Following action item completion, prioritizing projects for CIP will be operational. 2024-2031 CIP has seven new recommended projects, two under contract, and three slated for future funding. 2/28/2023 Coordinate stakeholder meetings to access current program offerings Completed 2/28/2023 Gather programming wants and needs through the most recent community and health needs assessments Complete 3/31/2023 Analyze engagement results and plan for future programming Completed 4/1/2024 Implement programming plan and prioritize replication of highest need and impact programs In process. Requested position in FY25 for this work. 6/30/2025 Negotiate with landowners In process 6/30/2025 Review with Board of Commissioners In process 6/30/2025 Purchase land at best, fair market price In process 12/1/2024 Review state requirements Complete 3/31/2025 Informational event and training Completed event and training 6/30/2025 Report findings to Administration and Board of Commissioners 39,699 (28.9% of population) of Harnett County citizens receiving Medicaid. In process. 3.2.1: Acquire Johnson Farm for future generations Key Strategic Action 3 3.3.1: Medicaid Expansion Key Strategic Action 3 3.1.2: Increase provision of County programs and initiatives aimed at encouraging healthy lifestyles and outdoor activity to include a focus on seniors and other special populations Key Strategic Action 33.1.1 Prioritize parks and greenway projects for development through CIP Key Strategic Action 3 54 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance management3/31/2023 Compile a workgroup of local market organizers, local farmers and County staff List of local farmers and municipal market organizers started. 4/30/2023 Develop assessment plan, analyze budget needs, and request funding Briefed Board of Commissioners and received direction. Action plan adjusted per their direction. Research to see whether or not there is support. Reaching out to local farmers and vendors and planning a citizen survey. 12/31/2023 Research local market and producer needs for local foods system sustainability Survey results collected (500+ responses). Positive community and farmers response for farmer's market. 5/1/2024 Analyze data, develop program, delivery strategy, and budget needs Complete 12/31/2024 Present feedback, program and budget to the Board of Commissioners Grant awarded for funding. Board of Commissioners funding approved. Complete and ongoing. 12/1/2025 Conduct engineering/survey/site/design work for market location In process 2/1/2026 Create scope of work and bid documents Pending Project kickoff Pending Project construction Pending Project completion Pending 12/1/2025 Review concerns and create a Community Health Assessment for Harnett County residents In process 7/1/2025 Meet with project team, stakeholders, partners, to create assessment In process 12/1/2025 Report findings of assessment Pending 9/12/2022 Develop a task force of pertinent Harnett County staff and community stakeholders Opioid Settlement Funding taskforce created and began meetings. 7/31/2023 Create a charter and research current substance abuse issues in Harnett County Taskforce meetings are underway to discuss strategic plan and research avenues. 4/30/2024 Compile and analyze data to identify most pressing issues and determine where program should focus. Needs have been identified, and three subcommittees have been created to address them. 3.3.3: Research and discuss strategy to address mental health concerns for County residents and bring back to Board for consideration Key Strategic Action 3 3.4.1: Assess most pressing issues surrounding substance abuse and engage stakeholders to develop plan to curb problems Key Strategic Action 3 3.3.2 Provide support for local farmer's markets and community gardens at County locations to support healthy food options for residents Key Strategic Action 3 Harnett County, North Carolina | Recommended Budget 2025-2026 55 strategic Plan/PerFormance management7/31/2024 Develop program to curb substance abuse and present to County Manager for approval with needed resources and budget Goals have been established for each subcommittee. They will begin program development and working towards implementation. 9/30/2025 Implement approved program and begin tracking KPIs Not yet started Review concerns Pending Meet with Stakeholders Pending Report findings Pending Site Clearing In process Construction activities Pending Complete work Pending 2/1/2023 Continue construction of cell expansion project at Dunn Erwin landfill Erosion & Sedimentation Control Plan permit has been obtained and cell expansion is completed. 4/1/2023 Plans submitted to NCDEQ for final approval on cell construction at Dunn Erwin landfill Permit has been obtained from NCDEQ. Few punch list items need to be addressed before we utilize the new cell for Construction and Demolition debris. 3/1/2023 North West Convenient Site plans in hand and permit request has been sent to NCDEQ for ESC permit Erosion & Sedimentation Control Plan permit paperwork was submitted to North Carolina Department of Environmental Quality. Complete. 12/1/2024 Northwest Convenient Site: landfill equipment operators can clear the site as we wait on the permit. Equipment operators will work as availability of personnel will allow. Clearing has not yet begun due to availability of personnel and schedules. 1/31/2023 Set Ag Team meeting dates for 2023 Ag Team meeting set for January 26, 2023. 3/31/2023 Research citizen needs for educational opportunities and resources in the area of agriculture and natural resources Client list and methods of data collection identified. 3.4.2: Collaborate with Sheriff's Office to eradicate drugs in schools (opioid offense) ensuring clean and safe schools Key Strategic Action 3 Assess landfill airspace capacity along with assuring appropriate, adequate coverage and availability of convenient sites for disposal services to meet the needs of the citizens Other Strategic Action 3 Provide education and resources to citizens to promote conservation of working farmland and stewardship of natural resources Other Strategic Action 3 3.8.1 : Create a northwest convenience site for public use Key Strategic Action 3 56 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance management3/31/2023 Analyze data, develop program, delivery strategy, and budget needs Will build on current programming and new education and resource needs will be identified. 6/30/2025 Secure budget needs County and potential stakeholders Not yet started 6/30/2025 Implement program and track KPI’s Not yet started Spring 2025 Review and update existing economic development incentive guidelines In process Fall 2025 Outline and streamline process Not yet started 6/30/2025 Create a new economic development website Complete 6/30/2025 Create a new quarterly economic development newsletter Complete Meet with Stakeholders Complete Revise draft plan Complete Submit final plan In process Board of Commissioners approval In process Fall 2026 Engaged Retail Strategies In process On-going Make connections with property owners, developers, and retailers In process 4.3.1: Expand and diversify tax base with strategic and major retail and commercial development in key corridors, especially those with high population center with sales tax leakage in concert with the comprehensive growth plan for the County. Key Strategic Action 4 4.1.2: Educate County departments about economic development priorities and their role in advancing those priorities Key Strategic Action 4 4.2.1: Implementation and completion of comprehensive growth plan for the County Key Strategic Action 4 4.1.1: Revise development and incentive policies to support thriving business and job creation Key Strategic Action 4 Harnett County, North Carolina | Recommended Budget 2025-2026 57 strategic Plan/PerFormance managementSummer 2025 Master plan key corridors for major retail and commercial development In process 6/1/2024 Apply for Golden Leaf site development grant for site prep at industrial park Complete Fall 2024 Partner with Town of Lillington to complete due diligence of 200 ac. industrial site In process 9/1/2024 County to purchase land for industrial park Complete. Purchase 65 acre site for industrial development. Spring 2025 Develop and market 65 acre Harnett 95 industrial park In process RFP Complete 9/30/2023 Fixed Wireless Implementation Complete 1/1/2025 Great Grant Award Complete. Awarded to Brightspeed. 1/1/2025 Phase 2 Implementation Entered into Phase 2 agreement with Cloudwyze Spring 2026 Great Grant Award 2024 In process - Awarded to Brightspeed, Spectrum, & Cloudwyze Spring 2026 CAB grant - state funded In process - Brightspeed Spring 2026 CAB Grant stop gap In process - TBD TBD Meet with Gas Company to determine location & availability Discussed with Dominion and Piedmont Gas. In process. TBD Perform feasibility Study to determine cost & location Pending 12/1/2025 Phase 1 Existing Conditions Analysis In process Phase 2 Develop Solutions Pending 4.4.1: Increase availability of high speed Broadband throughout County Key Strategic Action 4 4.3.2: Diversify tax base by attracting business and industry to bring higher paying jobs to the County with key businesses that make substantial development investments in the County Key Strategic Action 4 4.4.3: Advocate and coordinate with NCDOT and transportation organizations and pursue enhanced transportation infrastructure to reduce congestion and increase access throughout the County Key Strategic Action 4 4.4.2: Seek to extend natural gas availability along strategic corridors identified for commercial growth Key Strategic Action 4 58 Harnett County, North Carolina | Recommended Budget 2025-2026 strategic Plan/PerFormance managementPhase 3 Develop Preferred Alternatives Pending Phase 4 Project Adoption Pending 4/30/2023 Submit plans for NCDEQ In process 5/3/2024 Receive authorization to Construct (ATC) permit In process 8/27/2024 Advertise and Bid Project Pump station portion only bid; not advising award as of this date; probably re-bid of both construction portions projected FY 2025 QTR3 6/30/2026 Construction Not yet started Phase 1 - Land acquisition In process - awaiting approval from NCDOT Phase 2 Pending Phase 3 Pending Phase 1 Pending Phase 2 Pending Phase 3 Pending 6/30/2025 Phase 1 In process 9/1/2025 Phase 2 - Resident Opinion Survey In process 5.2.1: Develop an effective resident engagement strategy focused on creating a positive image for the County and promoting excellent customer service Key Strategic Action 5 4.5.2: Create strategic growth plan for the Harnett Regional Jetport Key Strategic Action 4 4.5.1: Complete the Jetport Runway Key Strategic Action 4 4.4.4 Plan water and wastewater infrastructure to direct and attract residential, commercial and industrial growth toward targeted areas Key Strategic Action 4 Harnett County, North Carolina | Recommended Budget 2025-2026 59 strategic Plan/PerFormance management1/1/2025 Task 1: Determine application website automation In process 3/31/2025 Task 2: Review agenda management software for participation and engagement In process 6/30/2025 Task 3 - Implementation of software In process Create and distribute bimonthly County newsletter in Harnett Regional Water bills Other Strategic Action 5 6/30/2025 Provide bimonthly inserts to HRW water bills 5 inserts provided over last reporting period, completed for current fiscal year. 5.4.1: Create and implement a new program which tracks participation and engagement levels of the Citizen Advisory Boards Key Strategic Action 5 Budget Process Harnett County, North Carolina | Approved Budget 2025-2026 61 Budget ProcessBudget Basics Fund Structure The Harnett County operating budget is organized into funds. A fund is an accounting description for a balanced set of revenues and expenditures grouped together for the purpose of carrying on specific activities. The General Fund is the primary fund where most county services are accounted for. This is the principal fund to account for the provision of basic governmental services and is primarily supported by property taxes, sales taxes, permits and fees, state and federal government revenues, and miscellaneous other sources. Departments in the Governmental Fund are grouped by service area to better identify the type of service provided. The General Fund is further divided into functional areas, which include Culture & Recreation, Economic & Physical Development, Education, Environmental Protection, General Government, Human Services, Non-departmental, Public Safety, and Transportation. Enterprise funds are intended to be self-supporting through user-charges, and include Harnett Regional Water and Solid Waste. Fund Descriptions The County reports the following major governmental funds: General Fund - The General Fund is the County’s operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Opioid Settlement Fund - The Opioid Settlement Fund is a Special Revenue Fund used to account for settlement proceeds that are restricted for use for a particular purpose. This fund tracks the activities of that funding which will occur at least over 18 years. Special Districted Fund - This fund is used to account for the revenues of 18 rescue/fire districts and one special school district in Harnett County. ARPA Fund - This fund is used for the restricted funds related to federal funding provided through ARPA. These funds are restricted for their intended purpose. The County reports the following nonmajor governmental funds: Special Revenue Funds - The special revenue funds account for the proceeds of special revenue sources that are legally restricted to the expenditure for special purposes. All of these funds are special revenue funds: Emergency Telephone System; Law Enforcement; Public Safety; Emergency Radio System; Automation Enhancement & Preservation; Emergency Response Planning; Sheriff’s Execution; Wings over Harnett; WIA Youth Program; Asset Forfeiture; Veterans Court; Electronics Management; Fines and Forfeitures; Representative Payee; General Government. Capital Project Funds - The capital project funds account for financial resources to be used for the acquisition or construction of major capital facilities. The County reports the following capital project funds: Northwest Elementary School; Jetport Master Plan; Airfield Lighting Rehabilitation; Broadband Development; Benhaven Elementary School; Government Complex Park; Government Complex South; Oakridge River Rd Tower; Animal Services Needs Assessment Study; Campbell Stadium Sidewalk; Erwin Elementary School; Johnsonville Elementary Renovations; Former Benhaven Elementary; Harnett County Riverside Drainage Assessment; Jetport Terminal; QSCB 2016 Capital Project; Streamflow Rehabilitation Assistance Program; Emergency Watershed 62 Harnett County, North Carolina | Approved Budget 2025-2026 Budget ProcessProtection; Old Detention Center Demo; Aircraft Apron and Helipad Design, Shawtown Area Community Center; 2022 G.O. Bonds Series 2021; Neil’s Creek Park; Park Improvements; Jetport Expansion; 2023 G.O. Bonds Series 2020 and 2023 G.O. Bonds Series 2017. The County reports all enterprise funds as major. Harnett County maintains one enterprise fund to account for the operations of the water and sewer districts. The County maintains nine additional funds to account for the debt service for each district. The County maintains a separate enterprise fund for the operations of the landfill. The County’s enterprise funds consist of the following: Harnett County Public Utilities Fund - The Harnett County Public Utilities Fund is used to account for the operations of the nine water and sewer districts, which provide water and sewer to the residents of the County. Individual Water and Sewer Funds - The individual water and sewer funds are used to account for the debt service for each of the water and sewer districts. These funds are consolidated with the Public Utilities Fund for reporting. These funds are the Northeast Metro Water and Sewer District, the South Central Water and Sewer District, the West Central Water and Sewer District, the Northwest Water and Sewer District, the Southwest Water and Sewer District, the Bunnlevel/Riverside Water and Sewer District, the Southeast Water and Sewer District, the East Central Water and Sewer District, and Riverside Water and Sewer District. The Harnett County Public Utilities Fund also includes the following projects: Southwest Wastewater Pump Station & Force Main Capital Project; School Wastewater Extensions Project; Northwest Harnett Utility Extension Project; North Harnett WWTP Capacity Project; and Advanced Meter Infrastructure Project. Solid Waste Management Fund - The Solid Waste Management Fund is used to account for the operations of the Harnett County Landfill. Custodial Funds - Custodial funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private purpose trust funds. Custodial funds are used to account for assets the County holds on behalf of others that meet certain criteria. The County maintains the following custodial funds: the Municipal Tax Fund, which accounts for ad valorem and vehicle property taxes that are billed and collected by the County for various municipalities within the County but that are not revenues to the County, and the Jail Inmate Pay Fund, which holds cash deposits made to inmates as payment for work performed while incarcerated as well as cash collections for the benefit of inmates from their friends and families. Internal Service Funds - The internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the County, on a cost-reimbursement basis. Harnett County has six internal services funds: the Workers’ Compensation Fund, the Group Insurance Fund, the Employee Clinic Fund, the Medical Insurance Fund, the Dental Insurance Fund and the Unemployment Insurance Fund. The Workers’ Compensation Fund is used to account for the County’s decision to finance workers’ compensation insurance coverage internally rather than through a private insurance carrier. The Employee Clinic Fund is used to account for operations at the clinic that is exclusively for employees of Harnett County. The Medical Insurance Fund is used to account for the claims and payments for self-insured health insurance within the County. The Dental Insurance Fund is used to account for dental insurance premiums and payments for employees of the County. The Unemployment Insurance Fund is used to account for the funds set aside for unemployment claims processed by the North Carolina Department of Commerce, Division of Employment Security. The Group Insurance Fund is used to account for liabilities that have been incurred from prior years when the County was previously fully insured. Harnett County, North Carolina | Approved Budget 2025-2026 63 Budget ProcessTrust Funds - Trust funds account for resources that are required to be held in trust for the members and beneficiaries of defined benefit plans, defined contribution plans or other postemployment benefit plans. The Other Postemployment Benefits (OPEB) Trust Fund accounts for the County’s contributions for healthcare coverage provided to qualified retirees. The Law Enforcement Officers’ Special Separation Allowance Trust Fund accounts for the County’s contributions for separation allowance payments provided to qualified law enforcement retirees. Measurement Focus and Basis of Accounting In accordance with North Carolina General Statutes, all funds of the County are maintained during the year using the current financial resources measurement focus and the modified accrual basis of accounting. Government-Wide, Proprietary, and Fiduciary Fund Financial Statements - The governmentwide, proprietary, and fiduciary fund financial statements are reported under the economic resources measurement focus, except for the agency funds, which have no measurement focus. The government-wide, proprietary, and fiduciary fund 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. Nonexchange transactions, in which the County gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, 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. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the County enterprise funds are charges to customers for sales and services. The County also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation/amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. Governmental Fund Financial Statements - Governmental funds are 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 interest 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 governmental funds. Proceeds of general long-term debt and acquisitions under leases and IT subscriptions are reported as other financing sources. The County considers all revenues available if they are collected within 90 days after year-end, except for property taxes. Ad valorem property taxes are not accrued as revenue because the amount is not susceptible to accrual. As June 30, taxes receivable for property other than motor vehicles are materially past due and are not considered to be an available resource to finance the operations of the current year. As of September 1, 2013, state law altered the procedures for the assessment and collection of property taxes on registered motor vehicles in North Carolina. 64 Harnett County, North Carolina | Approved Budget 2025-2026 Budget ProcessEffective with this change in the law, the state of North Carolina is responsible for billing and collecting the property taxes on registered motor vehicles on behalf of all municipalities and special tax districts. Property taxes are due when vehicles are registered. The billed taxes are applicable to the fiscal year to which they are received. Uncollected taxes that were billed in periods prior to September 1, 2013 and for limited registration plates are shown as a receivable in these financial statements and are offset by deferred inflows of resources. Sales taxes and certain intergovernmental revenues, such as the utilities franchise tax, collected and held by the state at year-end on behalf of the County, are recognized as revenue. Intergovernmental revenues and sales and services are not susceptible to accrual because, generally they are not measurable until received in cash. All taxes, including those dedicated for specific purposes are reported as general revenues rather than program revenues. Expenditure- driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been satisfied. Under the terms of grant agreements, the County 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 position available to finance the program. It is the County’s policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. Budget Functions The county’s General Fund budget comprises nine functions. All General Fund expenditures are classified into one of these nine functions, which are listed below. This is the budgetary level of expenditure control as adopted in the budget ordinance. This budget document is organized by fund and function. Cultural and Recreation-Includes agencies and county departments that provide library services and recreation ■Culture & Recreation Appropriation ■Public Library ■Parks & Recreation Department Economic and Physical Development - Includes departments that permit and assist various types of development ■Community Development ■Cooperative Extension ■Cooperative Extension – Special Programs ■Development Services ■Development Services – Building Inspections Division ■Economic Development Education - Includes agencies that provide education ■Central Carolina Community College ■Harnett County Schools Harnett County, North Carolina | Approved Budget 2025-2026 65 Budget ProcessEnvironmental Protection – Includes agencies that provide services to protect the environment ■Environmental Protection Allocation ■NC Forestry Program ■Soil & Water Conservation General Government - Includes departments that carry out mandated functions and support the overall governance of the County ■Administration-County Manager ■Board of Elections ■Clerk of Court ■Facilities ■Finance ■Fleet maintenance ■General Services ■Governing Board ■Human Resources ■Information Technology ■Information Technology-GIS ■Legal Services ■Register of Deeds ■Retiree Health Insurance ■Tax Department Human Services - Includes departments that provide services, most mandated, to benefit the health and welfare of residents ■General Services – Restitution Program ■Health Department ■Health Department – Senior Services ■Mental Health ■Veteran Services ■Social Services Public Safety - Includes departments that provide services which enhance the safety of county residents ■Animal Services 66 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Process ■Emergency Services ■Emergency Services – Emergency Management Grants ■Emergency Services – Emergency Medical Services (EMS) ■Emergency Services – Medical Examiner ■Emergency Services – Rescue Districts ■Sheriff’s Office ■Sheriff’s Office – Detention Center ■Sheriff’s Office – Emergency Communications Transportation - Includes agencies that provide transportation services ■Harnett Area Rural Transit System (HARTS) ■Harnett Regional Jetport Non-Departmental – Includes appropriations that are not associated with a particular function that supports the overall County ■Contingency ■Transfers to Debt & Capital Improvements Budgetary Data The County’s budgets are adopted as required by the North Carolina General Statutes. Formal budgetary accounting is employed as a management control for all funds of the County. Annual budget ordinances are adopted each fiscal year, and amended as required, for the General Fund, all special revenues funds and for the enterprise funds. All annual appropriation lapse at the fiscal year-end. Project ordinances are adopted for the capital project funds and Veterans Court Fund. All budgets are prepared using the modified accrual basis of accounting, which is consistent with the accounting system used to record transactions. The Workers’ Compensation Fund, Employee Clinic Fund, Medical Self-Insurance Fund, Dental Self-Insurance Fund, Unemployment Insurance Fund, and Group Insurance Fund (internal services funds) operate under financial plans that were adopted by the governing board at the time the County’s budget ordinance was approved. The legal level of control over expenditures is at the department level for the General Fund, special revenues funds, and enterprise funds. The balances in the capital reserve funds will be appropriated when transferred to the General Fund or their respective capital project funds. The County Manager is authorized by the budget ordinance to transfer amounts between line-item expenditures within a department without limitation and up to $5,000 between departments of the same fund with an official report on such transfers at the next regular meeting of the Board of Commissioners. These changes should not result in changes in recurring obligations, such as salaries. Harnett County, North Carolina | Approved Budget 2025-2026 67 Budget ProcessThe Manager may transfer amounts of up to $50,000 from contingency to any department with an official report on such transfers at the next regular meeting of the Board of Commissioners. All other transfers, as well as any revisions that alter the total expenditures of any fund, require prior approval by the Board of Commissioners. During the year, a significant number of amendments to the original budget were necessary. Basis of Budgeting The adopted budget is a formal legislative enactment by the Board of Commissioners. It has the full force and effect of law within the county boundaries unless it conflicts with any higher form of law such as a state statute or constitutional provision. It establishes the legal framework for the financial operations of the County for the current fiscal year. The current Adopted Budget Document presents financial data in the following formats: (a) actual data for FY 2022-2023 and FY 2023-2024; (b) revised budget figures for FY 2024-2025; and (c) adopted budget figures for FY 2025-2026. Budget Process Overview The County will manage its annual budget to meet its legal and debt obligations, ensure adequate funding of current service levels, meet the priorities of the Board of Commissioners, maintain the County’s financial condition, and keep property tax increases to a minimum. The County shall operate under an annual balanced budget ordinance whereby the sum of net revenues and appropriated fund balances equals the expenditure appropriations. The Budget Process will comply with the North Carolina Local Government Budget and Fiscal Control Act. North Carolina statutes charge the County Manager with preparation of the recommended operating budget. It shall be his/her responsibility or that of his/her designee to coordinate the budget process; receive requests from County departments, Harnett County Public Schools, and Central Carolina Community College; and propose a recommended budget to the Board of Commissioners. The County operates under an annual budget with a fiscal year period of July 1 through June 30. The County Manager recommends to the Board of Commissioners an annual budget for consideration and adoption. All budgeted funds are included in the annual budget ordinance and receive annual appropriations. All funds included in the budget are required to balance. As such, total anticipated revenues must equal the sum of budgeted expenditures for each fund in order for the budget to be considered balanced. The Board of Commissioners is responsible for adopting an annual operating budget and may amend it as needed. The county’s budget process requires a balancing of resources and strategic objectives, and the county’s strategic plan serves as the foundation for prioritizing resources. In 2024, the Board of Commissioners adopted the 2032 Strategic Plan, and it was updated effective January 10, 2025. The plan identifies five strategic goal areas and 28 strategic objectives for the county (for further information, refer to the Strategic Plan section). During the budget development process, the departments’ expansion budget requests must be aligned to the strategic plan. 68 Harnett County, North Carolina | Approved Budget 2025-2026 Budget ProcessAnnual Budget Development Process This section outlines the process and procedures that guide the preparation of the county’s annual budget. Development of Budget Calendar Preparation of the annual budget begins approximately ten months prior to the start of the fiscal year with the development of the budget calendar. The budget calendar includes the key steps and projected completion dates to ensure the budget is adopted by July 1 (refer to the FY 25-26 Budget Calendar for further information). The calendar is updated and revised as the budget process moves forward to reflect new challenges or requests. The calendar is also published on the budget website. The annual budget process begins in the fall with preparation of the Capital Improvements Program (CIP). The Budget Director and County Manager present the CIP document to the Board of Commissioners and the public in the fall, typically mid-November. The Board of Commissioners holds a public hearing on the CIP in late-November or early-December. The Board of Commissioners usually adopts the CIP at the mid-December meeting. The Board of Commissioners holds a planning retreat in late January to set priorities and guidelines for preparation of the upcoming fiscal year operating budget. Guidelines and Instructions The Budget Director prepares an annual budget manual, which includes all instructions, forms and requirements specific to the current budget development cycle. This manual is developed to ensure the budget is prepared in a manner consistent with current county policies. Each department receives the manual, as well as any required training on the budget process. Review of Budget Requests The Budget Director reviews and analyzes the departments’ continuation budgets and requests for new funding, which are referred to as expansions. The Budget Director also compiles and synthesizes the budget requests in preparation for presentations to the Budget Management Team, which consists of the County Manager, Deputy County Manager, Assistant County Manager, Finance Officer, and Budget Director, as well as the Board of Commissioners. The County ensures adequate funding of current services before funding new or enhanced services. New positions for existing programs and services are added when there is no other viable option. Alternatives, such as contracting, technology, and reassignment of duties are fully explored and documented before new positions are funded. Departments do not include contingency funds in their respective budgets. The County includes a general contingency fund in its annual budget. The amount of the contingency fund shall not exceed one percent of the annual budget. Harnett County, North Carolina | Approved Budget 2025-2026 69 Budget ProcessTo tie costs to specific services, departments submit budgets for each of their divisions or program areas. Department heads are authorized to request transfers of operating funds between their budgeted divisions. The Budget Officer must approve transfers. Transfers made from salary and wage accounts shall not result in an increase of salary obligations. Transfers into capital outlay lines shall not result in the purchase of additional capital items not previously approved by the Board of Commissioners. The County shall adopt budgets at the department level. Commissioners reserve the right to review and/or adopt budgets at a greater level of detail. Budget Review, Discussion, Modification and Adoption The Budget Director works with the County Managers and Finance Officer to develop a budget within the parameters set by commissioners and in line with projected revenue availability. Budget work sessions may be held throughout this process. The Recommended Budget is presented by the County Manager to the Board of Commissioners. The Recommended Budget is filed for public inspection with the Clerk to the Board and on the county’s website. The Board of Commissioners also conducts a public hearing to receive community input. Modifications, if necessary, are made and the budget is submitted for adoption as a budget ordinance on the agenda. The Board of Commissioners is required to adopt an annual budget ordinance: (a) no earlier than 10 days after receiving the budget; (b) by July 1, and (c) after a public hearing. Budget Administration The County maintains budgetary controls through the County’s accounting system to ensure compliance with legal provisions. This system verifies budget availability when a department requests a purchase order or processes a payment. If an expenditure is charged against a category with an insufficient budget balance, the department must propose a revision to its budget in accordance with the county’s budget amendment policies. The following policies apply to amending the budget: >Use of one-time revenues: One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for capital outlay, CIP projects, debt retirement, contribution to capital reserve, and other nonrecurring expenses. Proceeds from the sale of surplus capital items will go into the County’s general capital reserve unless proceeds are otherwise restricted. >The County will pursue an aggressive policy to collect current and delinquent property taxes, utility fees, licenses, permits and other revenues due to the County. The County will not waive any revenues due to the County unless those revenues were collected unlawfully. >Budget amendments will be brought to the County Board for consideration as needed. >All agencies supported by the county must function within the resources made available to them through the annual budget. The county will consider requests for new or expanded programs during the regular budget process. Only in extreme circumstances will such requests be considered outside of the budget process. The County Manager serves as the budget officer. He/she is authorized to perform the following functions or delegate them: A. Transfer funds within a department without limitation. 70 Harnett County, North Carolina | Approved Budget 2025-2026 Budget ProcessB. Transfer amounts of up to $5,000 between departments of the same fund with a memorandum report on such transfers at the next regular meeting of the Board of Commissioners. C. Transfer amounts of up to $50,000 from contingency to any department with a memorandum report of such transfers at the next regular meeting of the Board of Commissioners. Greater amounts can be made available upon the agreement of the Board of Commissioners. D. Employ temporary help from time to time to meet circumstances. E. Execute contracts if funds for the contract have been approved as part of the annual budget and the contract does not exceed the funds appropriated, the contract’s term does not exceed three years, all applicable state laws and county policies regarding purchasing are followed, and the contract does not exceed $250,000. F. Execute on behalf of the Board of Commissioners any other contract, change order, purchase order or other instrument incurring any obligation which is specifically approved by the Board of Commissioners. G. Authorize payment in an amount not to exceed $5,000 in settlement of any liability claims against the County or against any of its officers or employees. The Finance Department prepares routine and ad hoc budget reports for the County Manager and Board of Commissioners as needed throughout the fiscal year. Harnett County, North Carolina | Approved Budget 2025-2026 71 Budget ProcessHarnett County FY 2025-2026 Budget Calendar Deadline Actions Late September, 2024 Capital Improvements Program (CIP) training for departments September 23, 2024 Project Notification Form due to notify Manager of new projects or requests to move future to funded projects October 25, 2024 Forms due from departments for CIP projects December 2, 2024 Manager submits recommended CIP to the Board of Commissioners December 10, 2024 Work session on the recommended CIP December 10, 2024 Board of Commissioners Planning Meeting December 16, 2024 Hold public input session on the recommended CIP Late December, 2024 Work session on the recommended CIP (if needed) January 6, 2025 Board adopts CIP for FY 2026-2032 February 4, 2025 Budget kickoff and forms distributed to departments and agencies March 3, 2025 Budgets due from departments and agencies (except schools) April 29, 2025 Board of Commissioners and Board of Education Joint Session May 5, 2025 Manager submits recommended budget to Board of Commissioners and public May 13, 2025 Board of Commissioners holds budget work session May 15, 2025 Legal deadline for school budget submission May 19, 2025 Budget public hearing on recommended budget May 27, 2025 Board of Commissioners holds budget work session (if needed) June 2, 2025 Board of Commissioners holds budget work session (if needed) June 16, 2025 Board of Commissioners adopts budget for FY 2026 Budget Summary Harnett County, North Carolina | Approved Budget 2025-2026 73 Budget suMMaryGeneral Fund Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TAXES - AD VALOREM 79,943,695 83,791,705 86,760,145 92,997,541 - 92,997,541 6,237,396 7% TAXES - SALES 28,878,721 30,207,511 30,003,000 32,020,000 - 32,020,000 2,017,000 7% TAXES - OTHER 1,536,644 1,660,195 1,300,000 1,600,000 - 1,600,000 300,000 23% RESTRICTED REVENUE 23,932,971 21,228,943 23,724,886 20,777,610 364,825 21,142,435 (2,582,451) (11%) RESTRICTED REVENUE (MEDICAID) 6,619,121 5,338,962 4,000,000 4,000,000 - 4,000,000 - -% SERVICE CHARGES 18,018,305 19,499,077 21,369,789 22,651,417 - 22,651,417 1,281,628 6% ENTERPRISE CHARGES 4,393 6,326 - - - - - -% FACILITY FEES 2,784 3,487 - - - - - -% MISCELLANEOUS INCOME 2,244,812 343,210 1,152,622 1,076,705 - 1,076,705 (75,917) (7%) INTERFUND / BUDGETARY 1,274,238 1,955,863 19,503,893 13,576,369 6,633,875 20,210,244 706,351 4% Total $ 162,455,684 $ 164,035,279 $ 187,814,335 $ 188,699,642 $ 6,998,700 $ 195,698,342 $ 7,884,007 4% Expenses SALARIES & BENEFITS 66,296,035 78,018,104 87,106,030 90,971,107 1,239,909 92,211,016 5,104,986 6% PROFESSIONAL SERVICES 1,773,607 2,115,237 1,462,817 1,408,510 62,500 1,471,010 8,193 1% SUPPLIES & MATERIALS 4,342,796 4,649,971 5,613,172 5,558,681 33,227 5,591,908 (21,264) (0%) CURRENT SERVICES 5,366,653 6,179,638 8,788,174 8,450,793 26,638 8,477,431 (310,743) (4%) FIXED CHARGES 14,830,133 14,363,191 18,887,579 19,571,124 939,987 20,511,111 1,623,532 9% CAPITAL OUTLAY 751,212 2,153,568 165,889 35,000 - 35,000 (130,889) (79%) CONTRACTS & GRANTS 4,250 3,596 16,895 5,000 - 5,000 (11,895) (70%) NON-CAPITALIZED ASSETS 766,008 661,218 2,212,220 722,545 305,221 1,027,766 (1,184,454) (54%) INTERFUND / BUDGETARY 27,336,394 18,017,337 24,364,255 12,824,700 5,721,341 18,546,041 (5,818,214) (24%) EDUCATION 27,679,321 29,937,603 32,757,070 38,307,070 4,029,418 42,336,488 9,579,418 29% DSS PROGRAMS 3,882,751 4,377,412 6,288,238 5,367,293 - 5,367,293 (920,945) (15%) WIOA PROGRAM - 55,920 142,942 118,278 - 118,278 (24,664) (17%) HEALTH 230,377 240,568 - - - - - -% TRANSPORTATION - - 5,000 - - - (5,000) (100%) PCARD ENCUMBRANCE - 29 - - - - - -% Total $ 153,259,537 $ 160,773,392 $ 187,810,281 $ 183,340,101 $ 12,358,241 $ 195,698,342 $ 7,888,061 4% 74 Harnett County, North Carolina | Approved Budget 2025-2026 General Fund Revenue Revenue: FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved AD VALOREM TAXES - REAL 70,148,155 73,700,403 77,052,232 82,201,638 - 82,201,638 AD VALOREM TAXES - MOTOR VEHICLE 9,096,775 9,490,053 9,202,913 10,125,903 - 10,125,903 AVTAXES - REAL DELINQUENT 334,152 223,242 180,000 320,000 - 320,000 AD VALOREM TAXES - PENALTIES 364,613 378,007 325,000 350,000 - 350,000 ARTICLE 39 SALES TAX 9,453,612 9,980,577 10,403,000 10,570,000 - 10,570,000 ARTICLE 40 SALES TAX 8,888,477 9,045,591 9,000,000 9,630,000 - 9,630,000 ARTICLE 42 SALES TAX 4,113,807 4,311,528 4,100,000 4,590,000 - 4,590,000 ARTICLE 44 SALES TAX 6,422,825 6,869,815 6,500,000 7,230,000 - 7,230,000 EXCISE TAX 1,536,644 1,660,195 1,300,000 1,600,000 - 1,600,000 RESTRICTED - FEDERAL 17,751,494 17,894,653 19,466,177 18,389,920 364,825 18,754,745 RESTRICTED - STATE 6,145,809 3,252,007 4,130,889 2,387,690 - 2,387,690 RESTRICTED - LOCAL 35,668 50,103 62,000 - - - RESTRICTED - OTHER - 32,180 65,820 - - - MEDICAID HOLD HARMLESS 6,619,121 5,338,962 4,000,000 4,000,000 - 4,000,000 SERVICE CHARGES - DEPARTMENTAL 16,096,979 16,835,779 15,855,889 17,137,447 - 17,137,447 SERVICE CHARGES - INDIRECT COST 1,560,659 1,557,267 1,422,070 1,422,070 - 1,422,070 SERVICE CHARGES - CONCESSIONS 110,666 94,831 91,830 91,900 - 91,900 SERVICE CHARGES - INVEST EARNINGS 250,001 1,011,200 4,000,000 4,000,000 - 4,000,000 ENTR CHARGES - RETURNED CHECK 4,393 6,326 - - - - FACILITY FEES - ENERGY 2,784 3,487 - - - - SALE OF MATERIALS AND SCRAP 501 - - - - - SALE OF ASSETS 123,685 17,050 - - - - GAIN/LOSS ON ASSETS - (1,825,500) - - - - CONTRIBUTIONS AND DONATIONS 243,821 348,434 78,623 57,892 - 57,892 INSURANCE SETTLEMENT 194,263 159,744 124,591 - - - LEASE / RENT 150,184 155,550 71,250 81,450 - 81,450 OTHER REVENUE 1,532,358 1,487,932 878,158 937,363 - 937,363 TRANSFERS FROM - GENERAL - - 38,200 - - - TRANSFERS FROM - SPECIAL REVENUE 1,274,238 95,803 - - - - TRANSFERS FROM - CAPITAL PROJECT - 1,860,060 85,145 - - - TRANSFERS FROM - CAPITAL RESERVE - - 1,013,720 - - - FUND BALANCE APPROPRIATED - - 18,366,828 13,576,369 6,633,875 20,210,244 Total Revenue $ 162,455,684 $ 164,035,279 $ 187,814,335 $ 188,699,642 $ 6,998,700 $ 195,698,342 Budget suMMaryHarnett County, North Carolina | Approved Budget 2025-2026 75 Culture & Recreation Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 77 culture & recreatIon FunctIonal areaExpansion & Other Notes Arts Funding: The County receives funding for arts programs and passes that funding to other agencies that provide the programs. The budget is reduced by this amount because the arts funding varies, and the County is not certain of the amount it will receive. Once the amount is known, a budget amendment will be done to add these funds and the offsetting allocations. Cultural & Recreation Appropriation The funding in this budget includes pass-through amounts for state arts funding to towns and nonprofits in the County and a $150,000 annual appropriation to Campbell University for use of facilities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 110,467 157,241 157,229 92,764 92,764 - 92,764 (64,465) (41%) Total 110,467 157,241 157,229 92,764 92,764 - 92,764 (64,465) (41%) Expenses FIXED CHARGES 260,466 157,241 457,229 242,764 242,764 - 242,764 (214,465) (47%) Total 260,466 157,241 457,229 242,764 242,764 - 242,764 (214,465) (47%) Net Cost $ 149,999 $ - $ 300,000 $ 150,000 $ 150,000 $ - $ 150,000 $ (150,000) (50%) 78 Harnett County, North Carolina | Approved Budget 2025-2026 culture & recreatIon FunctIonal areaExpansion & Other Notes Fund operating costs to implement an early literacy program to support the Library located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses to implement the “1,000 Books Before Kindergarten” library program to increase early literacy skills and school readiness in children ages 0-5 in Harnett County. In FY 2026, the Library will participate in the nationwide literacy challenge, encouraging children and their parents to read 1000 books together before Kindergarten. Collaborative reading activities increase children’s pre-reading and literacy skills, exposing them to heightened language proficiency and an expanded vocabulary. Research has consistently demonstrated that children who experience reading at home exhibit better readiness for school, setting the stage for continued academic success throughout their educational trajectory. Net Cost: $3,500. Fund a one-grade reclassification to support the Library located at 455 McKinney Parkway, Lillington: Provide funding for a one-grade reclassification of the Circulation Manager (grade 24) to Branch Manager IV (grade 25). The Circulation Manager position should be reclassified to a Branch Manager IV position to reflect increased leadership responsibilities due to recent consolidations and a new library branch. This move centralizes supervision of full-time programming staff under the Branch Manager, allowing the director to focus on administrative tasks across all eight locations. Standardizing system-wide procedures and policies with the main branch library further necessitates consistent Branch Manager leadership at this level to ensure efficient operations and support expanded duties. Net Cost: $5,777. Library – Main Branch The Library ‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 345,369 220,395 229,190 221,007 221,007 - 221,007 (8,183) (4%) SERVICE CHARGES 22,381 26,116 23,376 27,350 27,350 - 27,350 3,974 17% ENTERPRISE CHARGES 7 - - - - - - - -% MISCELLANEOUS INCOME 1,477 518 1,292 - - - - (1,292) (100%) Total 369,234 247,029 253,858 248,357 248,357 - 248,357 (5,501) (2%) Expenses SALARIES & BENEFITS 1,344,497 1,614,033 1,899,362 62,083 1,900,310 5,777 1,906,087 6,725 0% PROFESSIONAL SERVICES - 41,000 21,611 - - - - (21,611) (100%) SUPPLIES & MATERIALS 194,122 175,208 209,969 216,053 214,352 26,550 240,902 30,933 15% CURRENT SERVICES 88,801 100,081 105,441 119,418 118,818 3,500 122,318 16,877 16% FIXED CHARGES 91,285 110,446 233,339 254,911 259,856 - 259,856 26,517 11% NON-CAPITALIZED ASSETS 17,649 6,358 10,745 4,410 4,410 - 4,410 (6,335) (59%) Total 1,736,354 2,047,126 2,480,467 656,875 2,497,746 35,827 2,533,573 53,106 2% Net Cost $ 1,367,120 $ 1,800,097 $ 2,226,609 $ 408,518 $ 2,249,389 $ 35,827 $ 2,285,216 $ 58,607 3% Harnett County, North Carolina | Approved Budget 2025-2026 79 culture & recreatIon FunctIonal areaFund operating costs to implement an inservice training program to support the Library located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses to implement an annual inservice training program. The inservice training day embodies the Library’s new Strategic Plan’s values of connection, professional growth, and unified goals. It will provide consistent, high-quality training, improving staff knowledge, performance, and internal communication—key areas identified for improvement during strategic planning. This dedicated time for learning and collaboration will continue to strengthen the team and will enhance service delivery, teamwork, and communication to better serve our community. Net Cost: $4,050. Fund operating costs to increase the number of e-resources to support the Library located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses to expand the Library’s e-resources to meet the growing demand. The library system uses Overdrive to provide e-resources. The current $3,000 annual ebook/audiobook budget per branch allows only ~42 titles due to the $70 average cost. Increasing the budget to $5,000 per branch (~$416 monthly) would significantly expand the digital collection and better meet patron demand. Increased funding would diversify the collection and reduce the 77-day average hold time. Net Cost: $22,500. 80 Harnett County, North Carolina | Approved Budget 2025-2026 culture & recreatIon FunctIonal areaLibrary – Angier Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,880 - - - - - - - -% SERVICE CHARGES 392 761 - - - - - - -% MISCELLANEOUS INCOME 167,094 85,502 5,218 - - - - (5,218) (100%) Total 169,366 86,263 5,218 - - - - (5,218) (100%) Expenses SALARIES & BENEFITS 169,505 218,661 234,831 35,248 243,359 - 243,359 8,528 4% SUPPLIES & MATERIALS 30,235 33,038 45,340 45,484 44,601 - 44,601 (739) (2%) CURRENT SERVICES 7,141 5,504 12,188 14,172 14,172 - 14,172 1,984 16% FIXED CHARGES 2,295 2,537 10,016 9,316 9,316 - 9,316 (700) (7%) NON-CAPITALIZED ASSETS 2,561 4,302 6,062 3,335 3,335 - 3,335 (2,727) (45%) Total 211,737 264,042 308,437 107,555 314,783 - 314,783 6,346 2% Net Cost $ 42,371 $ 177,779 $ 303,219 $ 107,555 $ 314,783 $ - $ 314,783 $ 11,564 4% Harnett County, North Carolina | Approved Budget 2025-2026 81 culture & recreatIon FunctIonal areaExpansion & Other Notes Fund a full-time employee and operating costs to support Benhaven Branch Library located at 2815 Olivia Road, Sanford: Provide funding to convert a part-time Library Program Specialist position to a full-time Library Program Specialist position (grade 16). The current part-time role limits our ability to adequately plan and deliver effective youth literacy and educational programs, hindering our service to Western Harnett families, who are our most frequent users (81% of circulation, 86.8% of program attendees). A full-time specialist would allow us to expand teen and homeschool programs, increase collaborations with Harnett County Schools, and offer more programming with dedicated preparation time. This would also improve employee retention, as the previous part-time specialist left for a full-time position with benefits, reducing future turnover costs. A full-time role would better meet the significant needs of our community. Net Cost: $25,958. Library - Benhaven Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS - 85,229 158,084 16,559 163,136 25,958 189,094 31,010 20% SUPPLIES & MATERIALS - 11,270 36,654 38,923 38,644 - 38,644 1,990 5% CURRENT SERVICES - 16,927 20,748 17,789 17,789 - 17,789 (2,959) (14%) FIXED CHARGES - 6,738 7,410 7,670 7,670 - 7,670 260 4% NON-CAPITALIZED ASSETS - 1,276 1,173 2,295 2,295 - 2,295 1,122 96% Total - 121,440 224,069 83,236 229,534 25,958 255,492 31,423 14% Net Cost $ - $ 121,440 $ 224,069 $ 83,236 $ 229,534 $ 25,958 $ 255,492 $ 31,423 14% 82 Harnett County, North Carolina | Approved Budget 2025-2026 culture & recreatIon FunctIonal areaExpansion & Other Notes Fund a full-time employee and operating costs to support Coats Branch Library located at 29 E Main Street, Coats: Provide funding to convert a part-time Library Program Specialist position to a full-time Library Program Specialist position (grade 16). The new full-time position will enhance customer service and library efficiency at Coats Library, which has experienced a 200% increase in patronage and a 440% growth in programs in 2024. A full-time position would allow dedicated focus on programming, cataloging, and administrative support, freeing the manager for strategic tasks. This increased capacity will improve program offerings, marketing, catalog management, and volunteer oversight, better serving patrons and supporting the library’s growth. The additional staff member would also alleviate current challenges of extended wait times for patron assistance, support recently extended hours (Tuesdays, Thursdays until 6:30 pm, and the second Saturday of each month), provide safer staffing during evening and Saturday hours, and allow for potential expansion of Saturday service. Net Cost: $25,958. Library - Coats Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - 29 - - - - - - -% MISCELLANEOUS INCOME - 36,043 114 - - - - (114) (100%) Total - 36,072 114 - - - - (114) (100%) Expenses SALARIES & BENEFITS 99,816 128,937 144,011 393 151,519 25,958 177,477 33,466 23% SUPPLIES & MATERIALS 7,052 20,389 23,512 24,549 24,499 - 24,499 987 4% CURRENT SERVICES 5,222 5,294 10,777 11,665 11,665 - 11,665 888 8% FIXED CHARGES 2,394 2,606 6,660 9,295 9,295 - 9,295 2,635 40% NON-CAPITALIZED ASSETS 8,139 1,811 813 2,613 600 - 600 (213) (26%) Total 122,623 159,037 185,773 48,515 197,578 25,958 223,536 37,763 20% Net Cost $ 122,623 $ 122,965 $ 185,659 $ 48,515 $ 197,578 $ 25,958 $ 223,536 $ 37,877 20% Harnett County, North Carolina | Approved Budget 2025-2026 83 culture & recreatIon FunctIonal areaExpansion & Other Notes Fund a part-time employee and operating costs to support Dunn Branch Library located at 110 E Divine Street, Dunn: Provide funding for a part-time Library Assistant position (grade 13). The new part-time position will work 29 hours per week at the front desk to improve patron interactions, including check-out/in, resource location, shelving, interlibrary loan assistance, and public computer/Wi-Fi help. Currently, single-staffing on Saturdays creates security concerns, impacts service quality, prevents weekend programming for working patrons, and results in costly comp time accrual. Hiring additional staff is financially sounder than paying overtime and would enhance weekend service and safety. Net Cost: $30,633. Library - Dunn Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 1 3 - - - - - - -% MISCELLANEOUS INCOME - 93,507 184 - - - - (184) (100%) Total 1 93,510 184 - - - - (184) (100%) Expenses SALARIES & BENEFITS 194,643 260,579 267,117 563 281,874 30,475 312,349 45,232 17% SUPPLIES & MATERIALS 31,097 45,248 56,412 61,243 59,051 158 59,209 2,797 5% CURRENT SERVICES 6,374 9,699 17,444 16,980 16,980 - 16,980 (464) (3%) FIXED CHARGES 2,695 3,040 10,515 11,475 11,475 - 11,475 960 9% NON-CAPITALIZED ASSETS 8,006 2,739 788 2,538 1,788 - 1,788 1,000 127% Total 242,815 321,305 352,276 92,799 371,168 30,633 401,801 49,525 14% Net Cost $ 242,814 $ 227,795 $ 352,092 $ 92,799 $ 371,168 $ 30,633 $ 401,801 $ 49,709 14% 84 Harnett County, North Carolina | Approved Budget 2025-2026 culture & recreatIon FunctIonal areaExpansion & Other Notes Fund two part-time employees and operating costs to support Erwin Branch Library located at 110 W F Street, Erwin: Provide funding for two part-time Library Assistant positions (grade 13). The new part-time positions will work 19 hours per week at the front desk to manage a 59% increase in visitor traffic since fiscal year 2023-24. This staffing expansion is crucial to maintain service quality, meet growing demand, enhance customer service, expand program offerings, and provide necessary technology and educational support. Additionally, a reduction in hours of a current employee necessitates these new positions to avoid service shortages and reliance on other branches. Net Cost: $34,406. Library - Erwin Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 1 3 - - - - - - -% MISCELLANEOUS INCOME - 52,106 58 - - - - (58) (100%) Total 1 52,109 58 - - - - (58) (100%) Expenses SALARIES & BENEFITS 100,996 122,507 140,659 506 155,008 34,406 189,414 48,755 35% SUPPLIES & MATERIALS 20,180 18,758 23,571 24,549 24,114 - 24,114 543 2% CURRENT SERVICES 6,713 7,137 15,410 16,505 16,505 - 16,505 1,095 7% FIXED CHARGES 2,438 2,703 8,360 8,970 8,970 - 8,970 610 7% NON-CAPITALIZED ASSETS 2,418 1,355 699 2,314 2,100 - 2,100 1,401 200% PCARD ENCUMBRANCE - 20 - - - - - - -% Total 132,745 152,480 188,699 52,844 206,697 34,406 241,103 52,404 28% Net Cost $ 132,744 $ 100,371 $ 188,641 $ 52,844 $ 206,697 $ 34,406 $ 241,103 $ 52,462 28% Harnett County, North Carolina | Approved Budget 2025-2026 85 culture & recreatIon FunctIonal areaParks & Recreation Parks and Recreation enhances the quality of life and nurtures the health and well-being of our community, economy and environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 50,049 63,573 92,510 148,110 138,000 - 138,000 45,490 49% MISCELLANEOUS INCOME 23,983 33,827 28,270 30,520 30,520 - 30,520 2,250 8% Total 74,032 97,400 120,780 178,630 168,520 - 168,520 47,740 40% Expenses SALARIES & BENEFITS 900,734 1,130,247 1,249,261 181,820 1,316,815 14,546 1,331,361 82,100 7% PROFESSIONAL SERVICES 5,944 8,385 16,960 12,590 18,590 7,000 25,590 8,630 51% SUPPLIES & MATERIALS 112,823 126,747 155,555 152,512 153,412 - 153,412 (2,143) (1%) CURRENT SERVICES 69,444 89,031 115,618 124,599 160,599 - 160,599 44,981 39% FIXED CHARGES 372,752 397,236 589,901 594,109 594,110 - 594,110 4,209 1% CAPITAL OUTLAY 263 36,690 - - - - - - -% NON-CAPITALIZED ASSETS 42,227 48,213 48,520 36,320 36,320 - 36,320 (12,200) (25%) Total 1,504,187 1,836,549 2,175,815 1,101,950 2,279,846 21,546 2,301,392 125,577 6% Net Cost $ 1,430,155 $ 1,739,149 $ 2,055,035 $ 923,320 $ 2,111,326 $ 21,546 $ 2,132,872 $ 77,837 4% 86 Harnett County, North Carolina | Approved Budget 2025-2026 Expansion & Other Notes Fund operating costs for Park Logo Development to support Parks and Recreation located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses to hire a graphic designer to create unique logos for each Harnett County park to establish a cohesive and distinct brand identity, differentiating them from municipal parks. These logos will enhance memorability and be used across websites, marketing, social media, and future park signage. This initiative will showcase each park’s character and elevate the department’s visibility. Net Cost: $7,000. Fund a two-grade reclassification to support Parks and Recreation-Ground Maintenance Division located at 455 McKinney Parkway, Lillington: Provide funding to reclassify the Grounds Maintenance Technician I position (grade 15) to Grounds Maintenance Technician II (grade 17). The employee in the Grounds Maintenance Technician I role consistently performs the duties and responsibilities of a Grounds Maintenance Technician II. This individual’s 14+ years of lawn and landscape experience have been utilized to lead landscaping projects and provide project estimations, freeing up other staff for supervisory tasks. Their knowledge and abilities, exceeding the current position requirements, have significantly improved the county grounds. Net Cost: $6,198. Fund two salary adjustments to support Parks and Recreation-Ground Maintenance Division located at 455 McKinney Parkway, Lillington: Provide funding for a 5% special salary adjustment for a Parks Maintenance Technician I and a 5% special salary adjustment for an Administrative Assistant (grade 19). A 5% salary increase is requested for the Grounds Maintenance Technician for holding a Commercial Driver’s License (CDL), which enables the operation of the dump truck for hauling landscape materials. While not required for their current role (Grounds Maintenance Technician I), a CDL is typically associated with the Parks Maintenance Technician II position. A 5% salary increase is requested for the Administrative Assistant due to the significant expansion of their role over the past three years. This individual has consistently taken on and manages responsibilities beyond the current job description, including Policy Development, Training Room and Facility Rentals/Use Management, Food Truck Program Management, Departmental Purchasing and Procurement lead, and managing access to the Administrative Suite. Net Cost: $8,348. culture & recreatIon FunctIonal areaHarnett County, North Carolina | Approved Budget 2025-2026 87 Economic & Physical Development Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 89 economic & PhYsical develoPment Functional areaCommunity Development Community Development’s mission is to seek activities, investments, funding, and partnerships that help provide basic services which make Harnett County communities more livable and sustainable by improving the quality of life for citizens. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS - - 75 150 150 - 150 75 100% PROFESSIONAL SERVICES - - 10,000 10,000 10,000 - 10,000 - -% SUPPLIES & MATERIALS 49 61 92 100 100 - 100 8 9% CURRENT SERVICES 30 154 670 431 431 - 431 (239) (36%) FIXED CHARGES 100 100 103 100 100 - 100 (3) (3%) Total 179 315 10,940 10,781 10,781 - 10,781 (159) (1%) Net Cost $ 179 $ 315 $ 10,940 $ 10,781 $ 10,781 $ - $ 10,781 $ (159) (1%) 90 Harnett County, North Carolina | Approved Budget 2025-2026 economic & PhYsical develoPment Functional areaCooperative Extension NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food, health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource individuals, families, and communities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 3 15 - - - - - - -% Total 3 15 - - - - - - -% Expenses SALARIES & BENEFITS 390,535 383,585 486,403 478,991 528,666 - 528,666 42,263 9% SUPPLIES & MATERIALS 2,363 3,691 5,510 6,510 6,510 - 6,510 1,000 18% CURRENT SERVICES 2,843 2,232 4,310 3,190 3,190 - 3,190 (1,120) (26%) FIXED CHARGES 6,691 6,843 12,242 14,413 14,814 - 14,814 2,572 21% Total 402,432 396,351 508,465 503,104 553,180 - 553,180 44,715 9% Net Cost $ 402,429 $ 396,336 $ 508,465 $ 503,104 $ 553,180 $ - $ 553,180 $ 44,715 9% Harnett County, North Carolina | Approved Budget 2025-2026 91 economic & PhYsical develoPment Functional areaCooperative Extension – Special Programs NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food, health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource individuals, families, and communities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 76,013 78,718 35,749 28,246 29,621 - 29,621 (6,128) (17%) SERVICE CHARGES 17,621 9,780 37,560 35,000 35,000 - 35,000 (2,560) (7%) Total 93,634 88,498 73,309 63,246 64,621 - 64,621 (8,688) (12%) Expenses SALARIES & BENEFITS 71,021 77,667 24,427 22,776 24,463 - 24,463 36 0% SUPPLIES & MATERIALS 14,294 19,347 40,034 36,507 36,507 - 36,507 (3,527) (9%) CURRENT SERVICES 4,311 2,042 585 863 983 - 983 398 68% FIXED CHARGES 2,474 2,561 2,709 2,668 2,668 - 2,668 (41) (2%) CAPITAL OUTLAY 22,450 - - - - - - - -% NON-CAPITALIZED ASSETS 11,221 144 6,083 - - - - (6,083) (100%) Total 125,771 101,761 73,838 62,814 64,621 - 64,621 (9,217) (12%) Net Cost $ 32,137 $ 13,263 $ 529 $ (432) $ - $ - $ - $ (529) (100%) 92 Harnett County, North Carolina | Approved Budget 2025-2026 economic & PhYsical develoPment Functional areaDevelopment Services Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 800,598 459,896 726,678 675,000 726,678 - 726,678 - -% Total 800,598 459,896 726,678 675,000 726,678 - 726,678 - -% Expenses SALARIES & BENEFITS 905,182 1,050,237 1,118,744 11,600 1,185,066 - 1,185,066 66,322 6% PROFESSIONAL SERVICES 13,750 10,000 154,000 119,000 119,000 - 119,000 (35,000) (23%) SUPPLIES & MATERIALS 7,245 7,416 11,250 11,950 12,250 - 12,250 1,000 9% CURRENT SERVICES 12,857 11,467 22,652 19,250 19,250 - 19,250 (3,402) (15%) FIXED CHARGES 94,345 102,569 149,533 200,908 161,708 - 161,708 12,175 8% NON-CAPITALIZED ASSETS 480 2,051 8,333 5,000 5,000 - 5,000 (3,333) (40%) Total 1,033,859 1,183,740 1,464,512 367,708 1,502,274 - 1,502,274 37,762 3% Net Cost $ 233,261 $ 723,844 $ 737,834 $ (307,292) $ 775,596 $ - $ 775,596 $ 37,762 5% Harnett County, North Carolina | Approved Budget 2025-2026 93 economic & PhYsical develoPment Functional areaExpansion & Other Notes Fund a two-grade reclassification to support the Building Inspections Division of Development Services located at 420 McKinney Parkway, Lillington: Provide funding to reclassify Central Permitting Technician (grade 19) to Senior Central Permitting Technician (grade 21). The reclassification is requested because of increased duties and responsibilities. This position directs Permitting and Development Technicians, providing customer service for the Development Services Department. Duties include: training staff, improving work procedures, resolving complex cases, and performing permit technician duties (answering inquiries, processing applications, interpreting documents, compiling reports, and collecting fees). Net Cost: $6,159. Development Services — Building Inspections Division Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 1,807,110 2,198,844 1,938,322 2,275,231 2,275,231 - 2,275,231 336,909 17% Total 1,807,110 2,198,844 1,938,322 2,275,231 2,275,231 - 2,275,231 336,909 17% Expenses SALARIES & BENEFITS 939,191 1,147,947 1,334,996 - 1,496,825 6,159 1,502,984 167,988 13% SUPPLIES & MATERIALS 26,320 24,746 39,670 41,670 41,670 - 41,670 2,000 5% CURRENT SERVICES 24,583 24,501 30,475 36,995 36,895 - 36,895 6,420 21% FIXED CHARGES 54,652 76,538 142,875 170,049 170,049 - 170,049 27,174 19% NON-CAPITALIZED ASSETS 1,416 2,193 5,400 4,400 3,800 - 3,800 (1,600) (30%) Total 1,046,162 1,275,925 1,553,416 253,114 1,749,239 6,159 1,755,398 201,982 13% Net Cost $ (760,948) $ (922,919) $ (384,906) $ (2,022,117) $ (525,992) $ 6,159 $ (519,833) $ (134,927) 35% 94 Harnett County, North Carolina | Approved Budget 2025-2026 economic & PhYsical develoPment Functional areaWorkforce Development (WIA) This fund accounts for grant funds used to provide job placement and education opportunities to eligible participants in Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 500,263 368,619 710,483 1,266,172 633,086 - 633,086 (77,397) (11%) Total 500,263 368,619 710,483 1,266,172 633,086 - 633,086 (77,397) (11%) Expenses SALARIES & BENEFITS 403,463 313,552 770,369 2,688 434,982 - 434,982 (335,387) (44%) SUPPLIES & MATERIALS 680 576 2,651 6,792 3,396 - 3,396 745 28% CURRENT SERVICES 8,811 7,600 14,332 29,232 14,616 - 14,616 284 2% FIXED CHARGES 19,904 10,523 58,814 123,628 61,814 - 61,814 3,000 5% INTERFUND / BUDGETARY - 24,195 - - - - - - -% WIOA PROGRAM 67,686 55,920 142,942 236,556 118,278 - 118,278 (24,664) (17%) Total 500,544 412,366 989,108 398,896 633,086 - 633,086 (356,022) (36%) Net Cost $ 281 $ 43,747 $ 278,625 $ (867,276) $ - $ - $ - $ (278,625) (100%) Harnett County, North Carolina | Approved Budget 2025-2026 95 economic & PhYsical develoPment Functional areaEconomic Development Harnett County Economic Development provides a comprehensive approach for target sector business recruitment, retention, and expansion. Program initiatives seek to develop business parks, create speculative building partnerships, foster relationships with businesses, and support advocacy and marketing efforts to position Harnett County for quality jobs and investment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 399,432 499,537 557,559 10,000 587,989 - 587,989 30,430 5% PROFESSIONAL SERVICES 21,658 16,500 30,840 194,190 99,340 - 99,340 68,500 222% SUPPLIES & MATERIALS 2,851 4,131 8,950 8,500 8,000 - 8,000 (950) (11%) CURRENT SERVICES 38,154 49,700 122,133 137,378 137,378 - 137,378 15,245 12% FIXED CHARGES 421,550 438,930 457,325 457,077 456,873 - 456,873 (452) (0%) NON-CAPITALIZED ASSETS 58 - 300 300 300 - 300 - -% Total 883,703 1,008,798 1,177,107 807,445 1,289,880 - 1,289,880 112,773 10% Net Cost $ 883,703 $ 1,008,798 $ 1,177,107 $ 807,445 $ 1,289,880 $ - $ 1,289,880 $ 112,773 10% Education Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 97 educatIon FunctIonal areaExpansion & Other Notes Difference between FY 2025 and FY 2026: The approved FY 2026 budget includes capital funding of $150,000, which includes: >Replacement/conversion of a boiler >Replacement of an HVAC controller >Ventilation system >Additional maintenance projects such as parking lot restriping, interior and exterior painting, replacing light fixtures, upgrading fire alarms, and upgrading handicapped access doors Central Carolina Community College Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses EDUCATION 1,557,732 1,636,094 1,952,464 - 2,002,464 338,731 2,341,195 388,731 20% Total 1,557,732 1,636,094 1,952,464 - 2,002,464 338,731 2,341,195 388,731 20% Net Cost $ 1,557,732 $ 1,636,094 $ 1,952,464 $ - $ 2,002,464 $ 338,731 $ 2,341,195 $ 388,731 20% 98 Harnett County, North Carolina | Approved Budget 2025-2026 Expansion & Other Notes The approved funding: >Provides expansion funding for Harnett County Schools’ discretion ($3,690,687). >The total current expense appropriation budgeted for Fiscal Year 2026 will provide a per pupil funding of $1,810.40, which is an increase of $394.23 per student. Harnett County Schools must share with charter schools on a per-student basis. (The total number of students is based on HCS second-month average daily membership (ADM) of 19,844 students and an estimated 2,248 charter school students.) >Provides funding for maintenance projects, in accordance with the Approved FY 2026-2032 Capital Improvements Program. These funds are budgeted in the Board of Education Capital Reserve. >Capital outlay spending, budgeted in the Board of Education Capital Reserve, remains at FY 2025 levels. (School systems do not share capital outlay funds with charter schools.) Harnett County Schools Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses EDUCATION 26,121,589 28,301,509 30,804,606 - 36,304,606 3,690,687 39,995,293 9,190,687 30% Total 26,121,589 28,301,509 30,804,606 - 36,304,606 3,690,687 39,995,293 9,190,687 30% Net Cost $ 26,121,589 $ 28,301,509 $ 30,804,606 $ - $ 36,304,606 $ 3,690,687 $ 39,995,293 $ 9,190,687 30% educatIon FunctIonal areaHarnett County, North Carolina | Approved Budget 2025-2026 99 Environmental Protection Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 101 environmental Protection Functional areaEnvironmental Protection Allocation This allocation reflects the County’s support of the Beaver Management Program. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses FIXED CHARGES 11,900 11,900 12,000 12,000 12,000 - 12,000 - -% Total 11,900 11,900 12,000 12,000 12,000 - 12,000 - -% Net Cost $ 11,900 $ 11,900 $ 12,000 $ 12,000 $ 12,000 $ - $ 12,000 $ - -% 102 Harnett County, North Carolina | Approved Budget 2025-2026 environmental Protection Functional areaNC Forest Service The mission of NC Forest Service is to protect, manage and promote forest resources for the citizens of North Carolina. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses FIXED CHARGES 132,588 151,180 149,122 - 141,907 - 141,907 (7,215) (5%) Total 132,588 151,180 149,122 - 141,907 - 141,907 (7,215) (5%) Net Cost $ 132,588 $ 151,180 $ 149,122 $ - $ 141,907 $ - $ 141,907 $ (7,215) (5%) Harnett County, North Carolina | Approved Budget 2025-2026 103 environmental Protection Functional areaExpansion & Other Notes Fund two reclassifications and a salary adjustment to support Soil & Water Conservation District located at 126 Alexander Drive, Lillington: Provide funding to reclassify Administrative Support Specialist I (grade 13) to Administrative Support Specialist III (grade 16), Agriculture Cost Share Technician (grade 17) to Natural Resource Conservationist I (grade 19), and a 5% salary adjustment for the Natural Resources Conservationist. Staff roles have evolved significantly due to the addition of four NCDA/ USDA cost-share programs (securing $3.25 million since FY 2022) and the Administrative Support Specialist taking on Keep Harnett Beautiful. To accurately represent these expanded responsibilities and improve employee retention, reclassification is requested for the Administrative Support Specialist and the Agriculture Cost Share Technical position (now supporting broader conservation and grant facilitation). Net Cost: $22,258. Soil & Water Conservation District The mission of Soil & Water Conservation District is to promote voluntary, incentive-driven natural resources management along with providing conservation education to both youth and adults in order to foster an appreciation of our County’s abundant natural resources and agricultural assets. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 24,642 - - 24,642 - - - - -% MISCELLANEOUS INCOME - - 24,642 - 24,642 - 24,642 - -% Total 24,642 - 24,642 24,642 24,642 - 24,642 - -% Expenses SALARIES & BENEFITS 275,445 303,228 321,247 300 343,983 22,258 366,241 44,994 14% SUPPLIES & MATERIALS 5,365 7,222 8,330 9,700 9,700 - 9,700 1,370 16% CURRENT SERVICES 9,250 6,559 12,833 16,528 16,528 - 16,528 3,695 29% FIXED CHARGES 5,789 9,940 23,622 25,497 25,601 - 25,601 1,979 8% NON-CAPITALIZED ASSETS - 2,021 940 1,500 1,500 - 1,500 560 60% Total 295,849 328,970 366,972 53,525 397,312 22,258 419,570 52,598 14% Net Cost $ 271,207 $ 328,970 $ 342,330 $ 28,883 $ 372,670 $ 22,258 $ 394,928 $ 52,598 15% General Government Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 105 general government Functional areaExpansion & Other Notes Fund operating costs for Language Services to support all county agencies and departments. Harnett County currently lacks dedicated language services to ensure inclusivity within the community. Several departments have expressed the need for Spanish translations to better serve our growing Spanish-speaking population; however, the County does not have the resources to provide this service. The goal is to contract with a structured language service to help Harnett County effectively engage and support an underrepresented segment of our community. Net Cost: $10,000. Fund operating costs to implement a mobile application to support the County Manager’s Office located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses for the creation of a mobile app to offer citizens another convenient way to access county information and services. This initiative is supported by overwhelming resident feedback from a recent survey indicating a desire for such an app. Net Cost: $20,000. Fund operating costs to implement a rapid process improvement program to support the County Manager’s Office located at 455 McKinney Parkway, Lillington: Provide funding for operating expenses to contract with a consultant to implement a rapid process improvement program. This initiative is designed to improve the efficiency and effectiveness of county programs through a consultant-led process of evaluating and refining workflows, utilizing staff expertise and data analysis. Net Cost: $40,000. Administration Administration’s mission is to implement policies adopted by the Board of Commissioners and ensure the effectiveness of county departments within legal requirements, best management practices, and efficient management of financial resources. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 174,943 174,943 174,943 - 174,943 - 174,943 - -% Total 174,943 174,943 174,943 - 174,943 - 174,943 - -% Expenses SALARIES & BENEFITS 944,251 1,180,268 1,280,383 54,800 1,344,682 - 1,344,682 64,299 5% PROFESSIONAL SERVICES 37,905 37,441 40,950 40,750 39,750 50,000 89,750 48,800 119% SUPPLIES & MATERIALS 3,218 3,224 2,755 6,350 6,350 - 6,350 3,595 130% CURRENT SERVICES 48,108 75,217 84,189 103,405 86,625 - 86,625 2,436 3% FIXED CHARGES 27,216 74,696 88,314 87,068 107,068 20,000 127,068 38,754 44% NON-CAPITALIZED ASSETS - 814 795 515 1,515 - 1,515 720 91% Total 1,060,698 1,371,660 1,497,386 292,888 1,585,990 70,000 1,655,990 158,604 11% Net Cost $ 885,755 $ 1,196,717 $ 1,322,443 $ 292,888 $ 1,411,047 $ 70,000 $ 1,481,047 $ 158,604 12% 106 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaExpansion & Other Notes Fund operating costs for Election Worker pay increases to support the Board of Elections located at 200 Alexander Drive, Lillington: Provide funding to increase election worker pay by $15.00 per position per day. This increase will improve recruitment, retention, and election quality. Net Cost: $31,621. Board of Elections The Harnett County Board of Elections is dedicated to conducting honest, fair, and impartial elections, pledging the highest level of integrity for the voters and citizens of Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 22 47,429 - 40,000 40,000 - 40,000 40,000 -% MISCELLANEOUS INCOME 5 4,057 - 4,000 4,000 - 4,000 4,000 -% Total 27 51,486 - 44,000 44,000 - 44,000 44,000 -% Expenses SALARIES & BENEFITS 445,058 429,161 420,246 29,725 474,154 - 474,154 53,908 13% PROFESSIONAL SERVICES 8,303 21,259 11,852 23,200 23,200 - 23,200 11,348 96% SUPPLIES & MATERIALS 9,318 8,341 18,982 15,700 13,700 - 13,700 (5,282) (28%) CURRENT SERVICES 57,237 77,111 129,419 115,980 115,980 - 115,980 (13,439) (10%) FIXED CHARGES 41,819 248,143 279,071 456,599 456,599 31,621 488,220 209,149 75% NON-CAPITALIZED ASSETS 1,064 18,469 17,126 - 2,000 - 2,000 (15,126) (88%) Total 562,799 802,484 876,696 641,204 1,085,633 31,621 1,117,254 240,558 27% Net Cost $ 562,772 $ 750,998 $ 876,696 $ 597,204 $ 1,041,633 $ 31,621 $ 1,073,254 $ 196,558 22% Harnett County, North Carolina | Approved Budget 2025-2026 107 general government Functional areaExpansion & Other Notes Fund two temporary, part-time positions to support the Clerk of Court located at 301 W Cornelius Harnett Blvd, Lillington: Provide funding for two temporary, part-time Administrative Support Specialist III positions (grade 13) and operating expenses, such as office supplies. During the implementation of eCourts, reduced internet speed and lagging in the system were significant issues causing many delays in courts and services to the public. These two temporary, part-time positions will provide customer service to our citizens by directing the public to specific divisions within the courthouse and other county agencies, provide documents needed for court filings, assist with computer access, provide public record requests, perform limited estate intake, answer phones and many other administrative functions, as we address our backlog. Net Cost: $28,670. Clerk of Court The mission of the Clerk of Court is to provide accessible justice to the citizens and residents of Harnett County and surrounding communities so that the rights and liberties of all people are protected, as guaranteed by the Constitution and laws of the United States and North Carolina. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE - 51,860 - - - - - - -% SERVICE CHARGES 168,099 92,101 205,000 205,000 205,000 - 205,000 - -% Total 168,099 143,961 205,000 205,000 205,000 - 205,000 - -% Expenses SALARIES & BENEFITS - 1,500 - 1,500 1,500 28,670 30,170 30,170 -% SUPPLIES & MATERIALS 7,009 8,742 14,700 21,200 15,000 - 15,000 300 2% FIXED CHARGES 7,977 8,890 10,195 32,427 33,627 - 33,627 23,432 230% NON-CAPITALIZED ASSETS 2,728 26,228 28,920 31,320 32,620 - 32,620 3,700 13% Total 17,714 45,360 53,815 86,447 82,747 28,670 111,417 57,602 107% Net Cost $ (150,385) $ (98,601) $ (151,185) $ (118,553) $ (122,253) $ 28,670 $ (93,583) $ 57,602 (38%) 108 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaExpansion & Other Notes Fund three one-grade reclassification to support Facilities Maintenance located at 420 Alexander Drive, Lillington: Provide funding to reclassify the Facilities Maintenance Supervisor position (grade 23) to Facilities Maintenance Manager position (grade 24), Facility Maintenance Technician II (grade 19) to Facility Maintenance Technician III (grade 20), and Facility Maintenance Technician I (grade 18) to Facility Maintenance Technician II (grade 19). Reclassifying the Maintenance Supervisor to a Maintenance Manager is justified by the increased responsibilities, higher-level decision- making, and strategic planning required for maintenance operations. This reclassification reflects the need for stronger leadership in optimizing maintenance efficiency, managing larger teams, improving asset reliability, and controlling costs. Reclassifying the Maintenance Technician II to a Maintenance Technician III is justified by the increased technical expertise, expanded job responsibilities, and higher level of problem-solving required. This reclassification acknowledges the employee’s advanced skills, ability to work independently on complex maintenance tasks, and contribution to improving equipment reliability and operational efficiency. Reclassifying the Maintenance Technician I to a Maintenance Technician II is justified by the employee’s demonstrated growth in skills, increased responsibility, and ability to perform more complex maintenance tasks with less supervision. Net Cost: $11,338. Fund operating costs for a new vehicle to support Facilities Maintenance located at 420 Alexander Drive, Lillington: Provide funding for a new custodian vehicle to support the Facilities Maintenance Department. The new vehicle will provide operational efficiency, workload distribution, and improved service coverage. Currently, two vans are shared between four employees, limiting flexibility and responsiveness to custodial needs Facilities - Maintenance Facilities - Maintenance’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County public facilities, while keeping them in the best operational condition possible. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 26,686 23,956 19,117 - 19,117 - 19,117 - -% FACILITY FEES 2,784 3,487 - - - - - - -% MISCELLANEOUS INCOME 76,005 79,541 - - - - - - -% Total 105,475 106,984 19,117 - 19,117 - 19,117 - -% Expenses SALARIES & BENEFITS 855,177 1,003,046 1,138,340 - 1,080,532 11,338 1,091,870 (46,470) (4%) SUPPLIES & MATERIALS 177,589 225,283 286,229 160,379 250,379 1,800 252,179 (34,050) (12%) CURRENT SERVICES 2,231,349 2,550,029 2,543,092 2,338,020 2,540,127 500 2,540,627 (2,465) (0%) FIXED CHARGES 125,468 145,417 318,494 282,344 305,394 4,500 309,894 (8,600) (3%) NON-CAPITALIZED ASSETS 9,448 16,843 11,871 10,500 10,500 - 10,500 (1,371) (12%) Total 3,399,031 3,940,618 4,298,026 2,791,243 4,186,932 18,138 4,205,070 (92,956) (2%) Net Cost $ 3,293,556 $ 3,833,634 $ 4,278,909 $ 2,791,243 $ 4,167,815 $ 18,138 $ 4,185,953 $ (92,956) (2%) Harnett County, North Carolina | Approved Budget 2025-2026 109 general government Functional areaacross multiple locations. A new vehicle will allow better task allocation, reduce delays, and enhance productivity by ensuring each team has reliable transportation. The new vehicle will become part of the county’s fleet renewal program. Net Cost: $6,800. 110 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaFacilities - Projects Facilities - Projects’ mission is to manage capital and major construction projects, ensuring high-quality public facilities that meet the present and future needs of Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS - - - 600 136,983 - 136,983 136,983 -% SUPPLIES & MATERIALS - - - 17,200 17,200 - 17,200 17,200 -% CURRENT SERVICES - - - 112,021 112,021 - 112,021 112,021 -% FIXED CHARGES - - - 11,449 11,449 - 11,449 11,449 -% Total - - - 141,270 277,653 - 277,653 277,653 -% Net Cost $ - $ - $ - $ 141,270 $ 277,653 $ - $ 277,653 $ 277,653 -% Harnett County, North Carolina | Approved Budget 2025-2026 111 general government Functional areaExpansion & Other Notes Fund a two-grade reclassification to support the Finance Office located at 455 McKinney Parkway, Lillington: Provide funding to reclassify the Procurement Specialist (grade 24) to Procurement Administrator (grade 26). Reclassifying the Procurement Specialist position to Procurement Administrator will streamline the coordination and monitoring of a larger portion of Harnett Regional Water’s (HRW) procurement functions. This enhanced efficiency will allow the leadership team to focus on other strategic initiatives required to meet the demands of our growing county. Net Cost: $12,108. Finance The Finance Office maintains the accounting records of the County in accordance with generally accepted accounting principles and the regulations of the local government commission. The department is responsible for pre-auditing and disbursing all funds in strict compliance with the general statutes, the budget ordinance, and each project ordinance. The department is also responsible for investing the County’s idle funds and keeping the Board of Commissioners informed of the County’s financial condition. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 338,735 307,227 286,005 - 286,005 - 286,005 - -% ENTERPRISE CHARGES 75 50 - - - - - - -% MISCELLANEOUS INCOME 1,828 18,177 - - - - - - -% Total 340,638 325,454 286,005 - 286,005 - 286,005 - -% Expenses SALARIES & BENEFITS 1,312,888 1,573,204 1,628,734 3,800 1,810,542 12,108 1,822,650 193,916 12% PROFESSIONAL SERVICES 131,725 169,985 166,550 248,550 233,550 - 233,550 67,000 40% SUPPLIES & MATERIALS 5,889 10,357 8,863 9,684 5,934 - 5,934 (2,929) (33%) CURRENT SERVICES 30,118 49,977 61,313 73,900 67,763 - 67,763 6,450 11% FIXED CHARGES 51,162 87,386 111,512 150,334 140,254 - 140,254 28,742 26% NON-CAPITALIZED ASSETS 1,662 3,534 12,350 7,073 - - - (12,350) (100%) Total 1,533,444 1,894,443 1,989,322 493,341 2,258,043 12,108 2,270,151 280,829 14% Net Cost $ 1,192,806 $ 1,568,989 $ 1,703,317 $ 493,341 $ 1,972,038 $ 12,108 $ 1,984,146 $ 280,829 16% 112 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaFleet Maintenance Fleet’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County fleet vehicles, while keeping them in the best operational condition possible. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 689,020 722,811 942,707 928,957 928,957 - 928,957 (13,750) (1%) MISCELLANEOUS INCOME 76,589 160,385 106,931 - - - - (106,931) (100%) Total 765,609 883,196 1,049,638 928,957 928,957 - 928,957 (120,681) (12%) Expenses SALARIES & BENEFITS 314,140 354,906 379,657 1,200 399,024 - 399,024 19,367 5% SUPPLIES & MATERIALS 300,962 362,701 432,241 370,374 370,374 - 370,374 (61,867) (14%) CURRENT SERVICES 208,468 361,784 358,391 334,218 334,218 - 334,218 (24,173) (7%) FIXED CHARGES 7,376 22,390 16,740 16,412 16,413 - 16,413 (327) (2%) NON-CAPITALIZED ASSETS 10,192 6,757 12,810 12,000 12,000 - 12,000 (810) (6%) Total 841,138 1,108,538 1,199,839 734,204 1,132,029 - 1,132,029 (67,810) (6%) Net Cost $ 75,529 $ 225,342 $ 150,201 $ (194,753) $ 203,072 $ - $ 203,072 $ 52,871 35% Harnett County, North Carolina | Approved Budget 2025-2026 113 general government Functional areaGeneral Services General Services is the central management office for several programs and services of Harnett County. These programs include Animal Services, Community Development, Juvenile Restitution and Community Service Program, and Transportation (HARTS). Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 247,957 271,310 287,001 1,404 303,056 - 303,056 16,055 6% SUPPLIES & MATERIALS 26 61 105 100 100 - 100 (5) (5%) CURRENT SERVICES 119 216 265 265 225 - 225 (40) (15%) FIXED CHARGES 1,004 1,176 9,591 9,502 13,487 - 13,487 3,896 41% NON-CAPITALIZED ASSETS 2,917 - - 1,000 1,000 - 1,000 1,000 -% Total 252,023 272,763 296,962 12,271 317,868 - 317,868 20,906 7% Net Cost $ 252,023 $ 272,763 $ 296,962 $ 12,271 $ 317,868 $ - $ 317,868 $ 20,906 7% 114 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaExpansion & Other Notes The budget approves increasing the annual salaries of the Harnett County Board of Commissioners – the first adjustment in at least three years – to align with comparable surrounding counties. Current annual salaries are: Commissioner ($11,354), Vice-Chair ($12,158), and Board Chair ($12,969). The approved budget includes the following increases: >Commissioner: To $15,000 annually >Vice-Chair: To $15,570 annually >Board Chair: To $16,500 annually Net Cost: $19,635 Approved allocations include: >Mid-Carolina - $37,000 >City of Dunn - Diamond Youth Baseball World Series - $40,000 >Central Carolina Community College - Lift Off Lab Grant (2) - $10,000 >Economic Development Corporation - Harnett County Jobs Campaign - $50,000 Governing Board The Harnett County Board of Commissioners is the governing body for the entire county. Responsibilities include overseeing the budget, zoning and planning issues, promoting growth, and improving the quality of life for citizens of Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 10,652 13,585 - - - - - - -% SERVICE CHARGES 154,901 154,901 140,819 - 140,819 - 140,819 - -% MISCELLANEOUS INCOME 307 - - - - - - - -% Total 165,860 168,486 140,819 - 140,819 - 140,819 - -% Expenses SALARIES & BENEFITS 260,352 285,943 294,943 37,000 301,219 19,635 320,854 25,911 9% PROFESSIONAL SERVICES 99,668 146,900 141,000 84,000 84,000 - 84,000 (57,000) (40%) SUPPLIES & MATERIALS 11,134 7,938 15,100 14,100 14,100 - 14,100 (1,000) (7%) CURRENT SERVICES 14,854 18,845 15,607 19,195 21,635 - 21,635 6,028 39% FIXED CHARGES 460,689 138,935 152,903 131,290 175,494 50,000 225,494 72,591 47% Total 846,697 598,561 619,553 285,585 596,448 69,635 666,083 46,530 8% Net Cost $ 680,837 $ 430,075 $ 478,734 $ 285,585 $ 455,629 $ 69,635 $ 525,264 $ 46,530 10% Harnett County, North Carolina | Approved Budget 2025-2026 115 general government Functional areaExpansion & Other Notes Fund one full-time position to support Human Resources located at 455 McKinney Parkway, Lillington: Provide funding for one full-time Human Resources Generalist (grade 24) and operating expenses, such as office supplies. This position will focus on proactive recruitment efforts, including representing the County at local job fairs, high school career days, community colleges, and the local military base, as well as managing social media and Indeed and LinkedIn recruiting efforts. Additionally, the position will play a key role in employee follow up and retention. Having a dedicated staff member to focus on retention initiatives can help reduce turnover and improve our return on investment. The HR Generalist will also support other HR functions, such as reporting, processing FMLA/ADA/leave requests, and conducting retirement meetings. Net Cost: $84,301. Human Resources The mission of the Human Resource Department is to attract, retain, and develop employees who will strive for excellence in service, be committed to growth and prosperity, and are willing to invest themselves in order to improve the quality of life in Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 102,355 102,355 97,481 - 97,481 - 97,481 - -% MISCELLANEOUS INCOME 54 - - - - - - - -% Total 102,409 102,355 97,481 - 97,481 - 97,481 - -% Expenses SALARIES & BENEFITS 429,566 498,229 523,883 600 551,814 83,902 635,716 111,833 21% PROFESSIONAL SERVICES 58,392 15,385 17,365 18,233 41,233 - 41,233 23,868 137% SUPPLIES & MATERIALS 22,293 26,841 38,877 39,797 39,797 100 39,897 1,020 3% CURRENT SERVICES 4,002 9,116 59,428 49,082 49,082 - 49,082 (10,346) (17%) FIXED CHARGES 361,929 407,120 32,949 34,309 34,309 299 34,608 1,659 5% NON-CAPITALIZED ASSETS 6,393 - - - - - - - -% Total 882,575 956,691 672,502 142,021 716,235 84,301 800,536 128,034 19% Net Cost $ 780,166 $ 854,336 $ 575,021 $ 142,021 $ 618,754 $ 84,301 $ 703,055 $ 128,034 22% 116 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaInformation Technology The Information Technology (IT) Department is responsible for all technology aspects of Harnett County. The IT Department is specifically responsible for hardware and software support, training,maintaining email and Internet access, system installation, networking, and centralized purchasing of computer- related items. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 297,178 352,474 340,689 36,000 196,689 - 196,689 (144,000) (42%) ENTERPRISE CHARGES 25 - - - - - - - -% MISCELLANEOUS INCOME 646 - - - - - - - -% Total 297,849 352,474 340,689 36,000 196,689 - 196,689 (144,000) (42%) Expenses SALARIES & BENEFITS 1,524,096 1,691,279 1,781,316 22,100 1,874,795 - 1,874,795 93,479 5% SUPPLIES & MATERIALS 15,692 22,647 23,725 23,850 24,250 - 24,250 525 2% CURRENT SERVICES 64,300 97,773 70,733 72,000 58,770 - 58,770 (11,963) (17%) FIXED CHARGES 955,829 1,025,829 249,541 196,385 196,385 - 196,385 (53,156) (21%) NON-CAPITALIZED ASSETS 57,508 512 500 500 500 - 500 - -% Total 2,617,425 2,838,040 2,125,815 314,835 2,154,700 - 2,154,700 28,885 1% Net Cost $ 2,319,576 $ 2,485,566 $ 1,785,126 $ 278,835 $ 1,958,011 $ - $ 1,958,011 $ 172,885 10% Harnett County, North Carolina | Approved Budget 2025-2026 117 general government Functional areaInformation Technology - GIS Harnett County GIS, a division of the IT Department, delivers efficient, high-quality data and analytics to County agencies, the public, and our regional partners, to meet the needs of Harnett County government and the communities we serve. The core value of GIS is to provide services that are accurate, consistent, accessible, affordable, and comprehensive. GIS also provides addresses, road signs, 911 communication tower maintenance, and mapping. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 105,345 113,795 96,409 32,000 102,409 - 102,409 6,000 6% Total 105,345 113,795 96,409 32,000 102,409 - 102,409 6,000 6% Expenses SALARIES & BENEFITS 717,252 790,413 839,738 2,400 863,426 - 863,426 23,688 3% SUPPLIES & MATERIALS 29,913 39,618 41,700 41,700 41,600 - 41,600 (100) (0%) CURRENT SERVICES 4,903 3,000 13,560 12,490 12,490 - 12,490 (1,070) (8%) FIXED CHARGES 58,091 166,443 191,120 201,670 201,670 - 201,670 10,550 6% NON-CAPITALIZED ASSETS 649 - 1,000 1,000 - - - (1,000) (100%) Total 810,808 999,474 1,087,118 259,260 1,119,186 - 1,119,186 32,068 3% Net Cost $ 705,463 $ 885,679 $ 990,709 $ 227,260 $ 1,016,777 $ - $ 1,016,777 $ 26,068 3% 118 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaInsurance - Property & Liability This fund accounts for the activity associated with the County’s property and liability insurance. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses FIXED CHARGES - - 336,230 438,169 438,169 - 438,169 101,939 30% Total - - 336,230 438,169 438,169 - 438,169 101,939 30% Net Cost $ - $ - $ 336,230 $ 438,169 $ 438,169 $ - $ 438,169 $ 101,939 30% Harnett County, North Carolina | Approved Budget 2025-2026 119 general government Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support the Legal Department located at 455 McKinney Parkway, Lillington: Provide funding for one full-time Risk Management and Safety Manager position (grade 26) and operating expenses, such as computer, training, and office supplies. This new position will develop and administer the county’s risk management program (insurance, worker’s compensation, safety), advise on risk management across all county entities, examine claims, manage insurance, and oversee safety initiatives. The position requires deep expertise in the legal and regulatory aspects of insurance, OSHA, and worker’s compensation, making the Legal Department the most strategic placement for effective risk mitigation and legal compliance. Net Cost: $110,479. Legal Services Harnett County Department of Legal Services provides legal services for Harnett County Government. The Legal Department advises and represents the County in all legal matters except in situations where certain county departments have their own counsel and unusual situations where it is determined to be in the best interest of the County to retain outside counsel. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 209,093 209,093 167,274 - 167,274 - 167,274 - -% MISCELLANEOUS INCOME - 1,364 - - - - - - -% Total 209,093 210,457 167,274 - 167,274 - 167,274 - -% Expenses SALARIES & BENEFITS 341,987 535,584 573,976 4,420 604,435 104,593 709,028 135,052 24% PROFESSIONAL SERVICES 11,688 11,862 25,000 25,000 20,000 - 20,000 (5,000) (20%) SUPPLIES & MATERIALS 857 1,631 1,940 1,940 1,940 200 2,140 200 10% CURRENT SERVICES 4,818 5,680 10,264 11,604 11,604 4,686 16,290 6,026 59% FIXED CHARGES 10,518 13,713 23,100 24,518 24,518 1,000 25,518 2,418 10% NON-CAPITALIZED ASSETS - 3,404 - - - - - - -% Total 369,868 571,874 634,280 67,482 662,497 110,479 772,976 138,696 22% Net Cost $ 160,775 $ 361,417 $ 467,006 $ 67,482 $ 495,223 $ 110,479 $ 605,702 $ 138,696 30% 120 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaExpansion & Other Notes Fund a one-grade reclassification and a salary adjustment to support the Register of Deeds located at 305 W Cornelius Harnett Boulevard, Lillington: Provide funding to reclassify Register of Deeds Deputy I position (grade 16) to Register of Deeds Deputy II position (grade 17) and to implement a 2% special salary adjustment. Reclassifying the Deputy I to a Deputy II position is justified by the additional duties and NCARD certification being obtained. The special salary adjustment is requested for a Register of Deeds Deputy I who consistently delivers exceptional customer service, creating a positive and welcoming environment for all citizens interacting with our office. Public feedback reflects the outstanding service provided by this role. This individual’s dedication extends beyond daily duties to include participation in community events and a proactive approach to learning additional responsibilities within the Real Estate division. Net cost: $6,357. Register of Deeds The Register of Deeds is Harnett County’s elected official custodian and manager of public records. Assuring public record integrity and accessibility is an important public function. A number of North Carolina General Statutes directly affect record maintenance and access. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TAXES - OTHER 1,536,644 1,660,195 1,300,000 1,600,000 1,600,000 - 1,600,000 300,000 23% SERVICE CHARGES 648,564 664,016 600,000 725,000 625,000 - 625,000 25,000 4% ENTERPRISE CHARGES 25 25 - - - - - - -% Total 2,185,233 2,324,236 1,900,000 2,325,000 2,225,000 - 2,225,000 325,000 17% Expenses SALARIES & BENEFITS 659,624 781,020 820,721 15,000 863,553 6,357 869,910 49,189 6% PROFESSIONAL SERVICES - - 200 - - - - (200) (100%) SUPPLIES & MATERIALS 4,199 4,832 5,650 6,000 5,500 - 5,500 (150) (3%) CURRENT SERVICES 14,968 12,030 16,315 21,255 19,955 - 19,955 3,640 22% FIXED CHARGES 88,354 96,380 99,350 46,720 44,920 - 44,920 (54,430) (55%) NON-CAPITALIZED ASSETS 4,645 2,132 21,900 4,500 4,500 - 4,500 (17,400) (79%) Total 771,790 896,394 964,136 93,475 938,428 6,357 944,785 (19,351) (2%) Net Cost $ (1,413,443) $ (1,427,842) $ (935,864) $ (2,231,525) $ (1,286,572) $ 6,357 $ (1,280,215) $ (344,351) 37% Harnett County, North Carolina | Approved Budget 2025-2026 121 general government Functional areaRetiree Health Insurance The Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical benefits and Medicare supplement reimbursements for eligible county retirees as directed by the County’s Personnel Ordinance. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 919,465 929,999 956,573 - 974,992 - 974,992 18,419 2% Total 919,465 929,999 956,573 - 974,992 - 974,992 18,419 2% Net Cost $ 919,465 $ 929,999 $ 956,573 $ - $ 974,992 $ - $ 974,992 $ 18,419 2% 122 Harnett County, North Carolina | Approved Budget 2025-2026 general government Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support the Tax Department located at 305 W Cornelius Harnett Boulevard, Lillington: Provide funding for one full-time Tax Program Assistant position (grade 16) and operating expenses, such as computer, training, and office supplies. This position is needed to handle phone calls, walk-ins, email requests, deed stamping, and military vehicle exemptions. The Tax Department receives between 7,000 and 8,000 emails each year that this position will answer or route to the appropriate staff member. This position will also assist in collecting delinquent taxes that have resulted in increasing the overall tax collection rate by 0.28%. Net Cost: $61,291. Fund a reclassification to support the Tax Department located at 305 W Cornelius Harnett Boulevard, Lillington: Provide funding to reclassify Tax Program Assistant position (grade 16) to Tax Program Assistant Supervisor position (grade 18). Reclassifying the Tax Program Assistant position to Tax Program Assistant Supervisor is necessary to provide consistent and knowledgeable leadership for the customer service division of the Tax Department. The current lack of dedicated supervision, with various staff members intermittently overseeing the division without specific expertise, has resulted in unclear guidance and directives for Tax Program Assistants. This reclassification will establish a dedicated supervisor with a thorough understanding of the position’s duties, ensuring effective support, clear direction, and a direct line for communicating the division’s needs and citizen service requirements to the Tax Administrator. Tax Department The mission of the Harnett County Tax Department is to provide fair and equitable appraisal, assessment, billing, and collection of all taxable real, business, and personal property in Harnett County. The Tax Department is committed to excellent customer service and to fair and timely tax administration as guided by the North Carolina General Statutes. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 175,080 212,935 181,723 - 193,723 - 193,723 12,000 7% MISCELLANEOUS INCOME 1 139 - - - - - - -% Total 175,081 213,074 181,723 - 193,723 - 193,723 12,000 7% Expenses SALARIES & BENEFITS 1,280,803 1,505,116 1,652,544 6,000 1,811,259 67,297 1,878,556 226,012 14% PROFESSIONAL SERVICES 12,000 16,750 40,671 50,000 35,000 - 35,000 (5,671) (14%) SUPPLIES & MATERIALS 9,405 12,306 12,854 14,200 13,200 - 13,200 346 3% CURRENT SERVICES 107,625 134,381 159,641 241,311 208,961 - 208,961 49,320 31% FIXED CHARGES 301,458 367,620 472,516 480,118 482,094 440 482,534 10,018 2% NON-CAPITALIZED ASSETS 2,849 2,380 5,570 7,350 4,300 - 4,300 (1,270) (23%) Total 1,714,140 2,038,553 2,343,796 798,979 2,554,814 67,737 2,622,551 278,755 12% Net Cost $ 1,539,059 $ 1,825,479 $ 2,162,073 $ 798,979 $ 2,361,091 $ 67,737 $ 2,428,828 $ 266,755 12% Harnett County, North Carolina | Approved Budget 2025-2026 123 general government Functional areaNet cost: $6,446. Human Services Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 125 human services Functional areaGeneral Services - Restitution Program The purpose of the Harnett County Juvenile Restitution and Community Service Program is to accept juveniles into the program who have been ordered to pay monetary restitution to a victim or perform symbolic community service. This program serves as a community-based Sanction 1 and 2 alternative to detention or youth development centers. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 97,500 93,306 116,947 138,485 138,485 - 138,485 21,538 18% MISCELLANEOUS INCOME 2,234 1,818 3,000 - - - - (3,000) (100%) Total 99,734 95,124 119,947 138,485 138,485 - 138,485 18,538 15% Expenses SALARIES & BENEFITS 79,519 88,256 122,583 - 168,574 - 168,574 45,991 38% PROFESSIONAL SERVICES - - - 38 75 - 75 75 -% SUPPLIES & MATERIALS 3,535 4,001 9,767 12,801 10,610 - 10,610 843 9% CURRENT SERVICES 3,017 3,353 6,292 6,016 8,090 - 8,090 1,798 29% FIXED CHARGES 8,064 7,028 10,440 11,488 11,568 - 11,568 1,128 11% CONTRACTS & GRANTS - - 11,895 - - - - (11,895) (100%) NON-CAPITALIZED ASSETS 29 - 5,875 - - - - (5,875) (100%) Total 94,164 102,638 166,852 30,343 198,917 - 198,917 32,065 19% Net Cost $ (5,570) $ 7,514 $ 46,905 $ (108,142) $ 60,432 $ - $ 60,432 $ 13,527 29% 126 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaHealth Department The mission of the Harnett County Health Department is to prevent illness, diseases, and injuries, promote healthy lifestyles, and keep the environment clean, healthy, and safe. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 4,731,087 4,233,062 3,955,648 3,103,237 3,128,269 - 3,128,269 (827,379) (21%) SERVICE CHARGES 833,821 1,071,666 712,350 730,500 730,500 - 730,500 18,150 3% ENTERPRISE CHARGES - 25 - - - - - - -% MISCELLANEOUS INCOME 10,726 8,751 10,000 9,000 9,000 - 9,000 (1,000) (10%) Total 5,575,634 5,313,504 4,677,998 3,842,737 3,867,769 - 3,867,769 (810,229) (17%) Expenses SALARIES & BENEFITS 5,330,761 5,874,686 6,361,829 49,016 6,389,540 - 6,389,540 27,711 0% PROFESSIONAL SERVICES 675,947 805,082 307,195 216,801 216,801 - 216,801 (90,394) (29%) SUPPLIES & MATERIALS 442,314 541,791 637,035 599,648 599,648 - 599,648 (37,387) (6%) CURRENT SERVICES 173,788 141,505 1,134,846 672,674 672,674 - 672,674 (462,172) (41%) FIXED CHARGES 237,260 194,824 418,680 424,044 424,044 - 424,044 5,364 1% CAPITAL OUTLAY 431,568 - - - - - - - -% NON-CAPITALIZED ASSETS 58,227 134,556 149,190 25,387 25,387 - 25,387 (123,803) (83%) Total 7,349,865 7,692,444 9,008,775 1,987,570 8,328,094 - 8,328,094 (680,681) (8%) Net Cost $ 1,774,231 $ 2,378,940 $ 4,330,777 $ (1,855,167) $ 4,460,325 $ - $ 4,460,325 $ 129,548 3% Harnett County, North Carolina | Approved Budget 2025-2026 127 human services Functional areaHealth Department – Senior Services The Harnett County Division on Aging Coordinates services and programs for older adults, educates the public in successful aging, acts as a catalyst for new programs and services in the interest of older adults. Services for the elderly, including advocacy, information and referral, In-home Aide-Level I, Retired Senior Volunteer Program (RSVP), Elderly Nutrition Program, Community, Family Caregiver Support Program (FCSP), Alternatives Program for Disabled Adults (CAP/DA), Medicare Counseling through the SHIIP Program, and others. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,210,522 1,179,062 1,003,958 1,123,760 1,166,105 - 1,166,105 162,147 16% MISCELLANEOUS INCOME 11,386 20,325 30,700 30,700 30,700 - 30,700 - -% Total 1,221,908 1,199,387 1,034,658 1,154,460 1,196,805 - 1,196,805 162,147 16% Expenses SALARIES & BENEFITS 755,359 733,239 891,177 20,080 939,008 - 939,008 47,831 5% PROFESSIONAL SERVICES 553,407 621,292 231,191 231,191 231,191 - 231,191 - -% SUPPLIES & MATERIALS 15,764 26,102 52,048 46,745 46,745 - 46,745 (5,303) (10%) CURRENT SERVICES 128,509 98,587 648,305 627,656 670,001 - 670,001 21,696 3% FIXED CHARGES 42,053 47,664 74,132 67,348 67,348 - 67,348 (6,784) (9%) NON-CAPITALIZED ASSETS 3,329 5,534 12,735 7,483 7,483 - 7,483 (5,252) (41%) Total 1,498,421 1,532,418 1,909,588 1,000,503 1,961,776 - 1,961,776 52,188 3% Net Cost $ 276,513 $ 333,031 $ 874,930 $ (153,957) $ 764,971 $ - $ 764,971 $ (109,959) (13%) 128 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaExpansion & Other Notes Approved allocations include: >Dunn ABC Board - $6,000 >Good Hope Behavioral Hospital - $400,000 >Alliance Health - $408,000 >Behavioral Health Urgent Care - $200,000 >Daymark Recovery Services- $200,000 >Administrative costs - $8,000 Mental Health This fund accounts for the mental health activities associated with Alliance Health, Good Hope Hospital, and ABC Board funding eligible activities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 30,041 29,759 26,000 - 26,000 - 26,000 - -% Total 30,041 29,759 26,000 - 26,000 - 26,000 - -% Expenses FIXED CHARGES 605,679 605,678 609,673 - 814,000 - 814,000 204,327 34% Total 605,679 605,678 609,673 - 814,000 - 814,000 204,327 34% Net Cost $ 575,638 $ 575,919 $ 583,673 $ - $ 788,000 $ - $ 788,000 $ 204,327 35% Harnett County, North Carolina | Approved Budget 2025-2026 129 human services Functional areaExpansion & Other Notes Fund three two-grade reclassification to support Veterans Services located at 455 McKinney Parkway, Lillington: Provide funding to reclassify three Veterans Services Specialist positions (grade 19) to Veteran Services Officer positions (grade 21). These positions are accredited Department of Veterans Affairs Officers that currently perform the duties of Veterans Services Officers and should be titled and compensated accordingly, based on both the Department of Veterans Affairs and North Carolina job descriptions. The experienced staff hold accreditations beyond the state and VA, including national associations, enabling comprehensive representation through the Board of Veterans Appeals. Net Cost: $19,717. Veteran Services The mission of Harnett County Veterans Services is to assist veterans, widows, and their family members in applying for benefits available to them through the Department of Veterans Affairs, State of North Carolina, and Harnett County. The department is committed to excellent customer service and ensuring that all Harnett County veterans and family receive all benefits that they are eligible to receive. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 2,083 2,174 20,289 2,000 2,000 - 2,000 (18,289) (90%) Total 2,083 2,174 20,289 2,000 2,000 - 2,000 (18,289) (90%) Expenses SALARIES & BENEFITS 325,612 396,381 453,424 900 477,014 19,717 496,731 43,307 10% SUPPLIES & MATERIALS 2,764 2,745 5,600 3,600 3,600 - 3,600 (2,000) (36%) CURRENT SERVICES 7,837 6,755 33,835 25,431 25,431 - 25,431 (8,404) (25%) FIXED CHARGES 6,888 7,869 20,620 19,771 19,771 - 19,771 (849) (4%) CONTRACTS & GRANTS 4,250 3,596 5,000 5,000 5,000 - 5,000 - -% NON-CAPITALIZED ASSETS 216 382 250 500 500 - 500 250 100% Total 347,567 417,728 518,729 55,202 531,316 19,717 551,033 32,304 6% Net Cost $ 345,484 $ 415,554 $ 498,440 $ 53,202 $ 529,316 $ 19,717 $ 549,033 $ 50,593 10% 130 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaExpansion & Other Notes Total Social Services Budget: The FY 2026 Approved Budget makes some changes in allocating costs between the divisions of DSS, especially in personnel costs. As a result, some divisions show an increase in cost, while others show a decrease. A total budget is shown to give perspective on the total difference in funding for Social Services. Social Services - Total The mission of Harnett County Department of Social Services is to provide services to individuals and families to achieve selfsufficiency, safety, and improve their quality of life. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 11,816,103 12,466,436 13,529,189 13,073,662 13,073,662 105,483 13,179,145 (350,044) (3%) SERVICE CHARGES 600 1,777 700 700 700 - 700 - -% MISCELLANEOUS INCOME 51,309 80,172 95,100 105,100 105,100 - 105,100 10,000 11% INTERFUND / BUDGETARY - - 85,145 - - - - (85,145) (100%) Total 11,868,012 12,548,385 13,710,134 13,179,462 13,179,462 105,483 13,284,945 (425,189) (3%) Expenses SALARIES & BENEFITS 14,045,901 15,940,014 18,533,585 346,435 19,425,063 194,444 19,619,507 1,085,922 6% PROFESSIONAL SERVICES 49,050 62,475 70,250 60,250 60,250 5,500 65,750 (4,500) (6%) SUPPLIES & MATERIALS 79,757 76,007 91,868 94,100 94,100 753 94,853 2,985 3% CURRENT SERVICES 254,830 336,581 402,325 481,098 397,065 6,275 403,340 1,015 0% FIXED CHARGES 565,343 677,678 1,177,515 1,339,388 1,338,653 2,270 1,340,923 163,408 14% NON-CAPITALIZED ASSETS 80,330 76,654 247,920 41,500 40,500 6,863 47,363 (200,557) (81%) DSS PROGRAMS 3,882,751 4,377,412 6,288,238 6,901,712 5,367,293 - 5,367,293 (920,945) (15%) Total 18,957,962 21,546,821 26,811,701 9,264,483 26,722,924 216,105 26,939,029 127,328 0% Net Cost $ 7,089,950 $ 8,998,436 $ 13,101,567 $ (3,914,979) $ 13,543,462 $ 110,622 $ 13,654,084 $ 552,517 4% Harnett County, North Carolina | Approved Budget 2025-2026 131 human services Functional areaExpansion & Other Notes Revenue: Most Social Services revenue is shown in the Administration Division. A more accurate picture of the impact of Social Services can be seen in the Total Social Services budget summary. Expenses: While most Social Services expenses are detailed within their specific divisional budgets, the expansion costs listed under the Administrative Division cover the operating expenses for new positions requested in other divisions. Social Services – Administration Administration is responsible for the overall operations, support and legal actions of the agency. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 9,994,391 10,518,878 10,937,078 11,044,822 11,044,822 105,483 11,150,305 213,227 2% SERVICE CHARGES 600 977 700 700 700 - 700 - -% MISCELLANEOUS INCOME (14,964) (19,186) - - - - - - -% INTERFUND / BUDGETARY - - 85,145 - - - - (85,145) (100%) Total 9,980,027 10,500,669 11,022,923 11,045,522 11,045,522 105,483 11,151,005 128,082 1% Expenses SALARIES & BENEFITS 1,417,466 1,663,654 1,836,210 118,430 1,977,882 - 1,977,882 141,672 8% PROFESSIONAL SERVICES 32,970 23,300 20,000 20,000 20,000 - 20,000 - -% SUPPLIES & MATERIALS 63,319 71,796 86,018 83,600 83,600 753 84,353 (1,665) (2%) CURRENT SERVICES 177,772 270,993 273,057 300,530 254,530 5,952 260,482 (12,575) (5%) FIXED CHARGES 462,794 519,932 1,004,727 1,042,642 1,041,822 2,270 1,044,092 39,365 4% NON-CAPITALIZED ASSETS 16,965 70,031 196,332 29,000 28,000 6,863 34,863 (161,469) (82%) DSS PROGRAMS 73,838 174,896 267,742 240,500 215,500 - 215,500 (52,242) (20%) Total 2,245,124 2,794,602 3,684,086 1,834,702 3,621,334 15,838 3,637,172 (46,914) (1%) Net Cost $ (7,734,903) $ (7,706,067) $ (7,338,837) $ (9,210,820) $ (7,424,188) $ (89,645) $ (7,513,833) $ (174,996) 2% 132 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaSocial Services – Adoptions Adoption Services include casework services to prepare children and prospective parents for adoptive placement; services to support and maintain adoptive placements and to facilitate the legal services necessary to finalize adoptions including supervision and reports to the court; case management of Adoption Assistance benefits; the provision of post-adoption services designed to support the adjustment between the child and adoptive family. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 109,076 14,936 57,587 5,000 5,000 - 5,000 (52,587) (91%) Total 109,076 14,936 57,587 5,000 5,000 - 5,000 (52,587) (91%) Expenses SALARIES & BENEFITS 163,546 199,985 207,853 24,777 242,047 - 242,047 34,194 16% SUPPLIES & MATERIALS - - 1,250 - - - - (1,250) (100%) CURRENT SERVICES - - 6,749 - - - - (6,749) (100%) NON-CAPITALIZED ASSETS - - 42,588 - - - - (42,588) (100%) DSS PROGRAMS 179,257 233,691 395,988 434,688 290,000 - 290,000 (105,988) (27%) Total 342,803 433,676 654,428 459,465 532,047 - 532,047 (122,381) (19%) Net Cost $ 233,727 $ 418,740 $ 596,841 $ 454,465 $ 527,047 $ - $ 527,047 $ (69,794) (12%) Harnett County, North Carolina | Approved Budget 2025-2026 133 human services Functional areaSocial Services – Adult Medicaid In North Carolina, the Department of Health and Human Services administers the Medicaid program through the Division of Medical Assistance (DMA). The County Departments of Social Services (DSS) and the Social Security Administration (SSA) for Supplemental Security Income (SSI) recipients determine eligibility for Medicaid. It is jointly financed with federal, state and county funds. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,607,000 1,841,299 2,235,703 32,229 2,299,865 - 2,299,865 64,162 3% CURRENT SERVICES - - 1,935 300 300 - 300 (1,635) (85%) DSS PROGRAMS 476,214 549,515 1,021,222 1,021,222 705,000 - 705,000 (316,222) (31%) Total 2,083,214 2,390,814 3,258,860 1,053,751 3,005,165 - 3,005,165 (253,695) (8%) Net Cost $ 2,083,214 $ 2,390,814 $ 3,258,860 $ 1,053,751 $ 3,005,165 $ - $ 3,005,165 $ (253,695) (8%) 134 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaExpansion & Other Notes Fund two four-grade reclassification to support the Department of Social Services - Adult Service Division located at 311 W Cornelius Harnett Boulevard, Lillington: Provide funding to reclassify two Community Social Services Assistant positions (grade 10) to Community Social Services Technician positions (grade 14). Adult Services is serving more clients with complex mental, physical, and intellectual disabilities. The current Community Social Service Assistants (CSSAs), who already perform duties similar to Community Social Services Techs (CSSTs) – including job/housing placement, budgeting, and community skills for clients with mental illness, substance abuse, and cognitive challenges – are experiencing high turnover due to the agency’s lowest entry-level salary. Reclassifying the CSSA positions to CSST will improve retention by more accurately reflecting their current, complex work and providing better compensation. Net Cost: $9,023. Fund a full-time employee and operating costs to support Department of Social Services - Adult Services (AS) located at 311 W Cornelius Harnett Boulevard, Lillington: Provide funding for one full-time Social Worker III position (grade 25) and operating expenses, such as a computer, training and office supplies. The new position would help to address increased caseloads in Guardianship Services and Special Assistance In-Home (SAIH) Services. The Guardianship caseload has grown 31% in five years, and SAIH currently has 51 clients with 11 pending. Adequate staffing is crucial for providing quality services and meeting state standards. This position is requested to begin 9/1/25. The operating expenses are funded under the DSS-Administration division. Net Cost: $29,847. Social Services – Adult Resources Adult Services provide assistance to promote independence and enhance the dignity of North Carolina’s older adults, persons with disabilities, and their families through a community-based system of services, benefits, and protections. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 18,204 13,386 20,000 15,000 15,000 - 15,000 (5,000) (25%) MISCELLANEOUS INCOME 1,803 2,191 - - - - - - -% Total 20,007 15,577 20,000 15,000 15,000 - 15,000 (5,000) (25%) Expenses SALARIES & BENEFITS 1,037,795 1,108,786 1,199,085 - 1,225,420 74,418 1,299,838 100,753 8% CURRENT SERVICES - - 2,096 1,400 1,400 323 1,723 (373) (18%) FIXED CHARGES - - - 122,938 122,938 - 122,938 122,938 -% DSS PROGRAMS 71,118 108,693 138,610 19,452 12,626 - 12,626 (125,984) (91%) Total 1,108,913 1,217,479 1,339,791 143,790 1,362,384 74,741 1,437,125 97,334 7% Net Cost $ 1,088,906 $ 1,201,902 $ 1,319,791 $ 128,790 $ 1,347,384 $ 74,741 $ 1,422,125 $ 102,334 8% Harnett County, North Carolina | Approved Budget 2025-2026 135 human services Functional areaSocial Services – Child Care Subsidy Child Care Subsidy assists low-income families with child care costs by determining eligibility and providing payments for child care services according to state and federal policies. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 456,671 474,730 517,098 - 461,868 - 461,868 (55,230) (11%) Total 456,671 474,730 517,098 - 461,868 - 461,868 (55,230) (11%) Net Cost $ 456,671 $ 474,730 $ 517,098 $ - $ 461,868 $ - $ 461,868 $ (55,230) (11%) 136 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaExpansion & Other Notes Fund operating costs for supplies at Department of Social Services - Child Protective Services (CPS) located at 311 W Cornelius Harnett Boulevard, Lillington: Allocate funds for operational costs to contract with Carolina QuickCare for drug testing. The current scheduled drug testing for CPS, often needed in abuse/neglect cases involving substance abuse, is restrictive. To ensure more thorough assessments, DSS requests to contract with Carolina QuickCare. Their 7-day/week, evening availability allows for flexible and random testing, better accommodating families’ schedules and improving service delivery. Net cost: $5,500. Fund a full-time employee and operating costs to support Department of Social Services - Child Protective Services (CPS) located at 311 W Cornelius Harnett Boulevard, Lillington: Provide funding for one full-time Social Worker I A&T (Extended Hours) position (grade 26) and operating expenses, such as a computer and office supplies. The new position would help to address high overtime (134 hours/month) and improve retention in the 24/7 mandated CPS unit (892 reports, 420 out-of-county requests in 2024). Implementing an alternating 7-on/7-off schedule for this position would eliminate standby, remove weekend on-call for standard staff, boost morale, reduce overall overtime, enhance recruitment appeal, and improve after-hours coverage. This position is requested to be hired on 9/1/25. The operating expenses are funded under the DSS-Administration division. Net Cost: $31,240. Social Services – Child Protective Services Child Protective Services are legally mandated, non-voluntary services provided to ensure the safety and protection of children from abuse, neglect, and dependency. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 2,080,071 2,293,338 2,563,907 - 2,712,485 62,480 2,774,965 211,058 8% PROFESSIONAL SERVICES - - - - - 5,500 5,500 5,500 -% CURRENT SERVICES 9,023 28,067 17,725 34,318 4,645 - 4,645 (13,080) (74%) Total 2,089,094 2,321,405 2,581,632 34,318 2,717,130 67,980 2,785,110 203,478 8% Net Cost $ 2,089,094 $ 2,321,405 $ 2,581,632 $ 34,318 $ 2,717,130 $ 67,980 $ 2,785,110 $ 203,478 8% Harnett County, North Carolina | Approved Budget 2025-2026 137 human services Functional areaSocial Services – Child Support The goal of Child Support Enforcement Services is to consistently collect as much child support as possible for the children of North Carolina. Services are provided to the custodians of minor children, regardless of income level, to establish and enforce child support. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 162,498 182,439 158,000 185,000 185,000 - 185,000 27,000 17% MISCELLANEOUS INCOME 39,985 44,260 45,100 45,100 45,100 - 45,100 - -% Total 202,483 226,699 203,100 230,100 230,100 - 230,100 27,000 13% Expenses SALARIES & BENEFITS 1,297,122 1,358,836 1,525,555 36,876 1,577,786 - 1,577,786 52,231 3% SUPPLIES & MATERIALS 13,896 - - 500 500 - 500 500 -% CURRENT SERVICES 29,132 20,866 78,500 111,000 111,000 - 111,000 32,500 41% FIXED CHARGES 102,549 157,746 172,788 173,808 173,893 - 173,893 1,105 1% NON-CAPITALIZED ASSETS 17,545 6,623 9,000 12,500 12,500 - 12,500 3,500 39% DSS PROGRAMS 25,935 42,329 63,200 81,500 81,200 - 81,200 18,000 28% Total 1,486,179 1,586,400 1,849,043 416,184 1,956,879 - 1,956,879 107,836 6% Net Cost $ 1,283,696 $ 1,359,701 $ 1,645,943 $ 186,084 $ 1,726,779 $ - $ 1,726,779 $ 80,836 5% 138 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaSocial Services – Energy Programs Energy programs assist low-income households with utilities costs by determining eligibility and providing benefit guidance according to state and federal policies. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 99,990 151,896 220,450 67,401 259,380 - 259,380 38,930 18% CURRENT SERVICES 11,001 - - - - - - - -% DSS PROGRAMS 749,575 132,880 180,831 1,181,505 145,122 - 145,122 (35,709) (20%) Total 860,566 284,776 401,281 1,248,906 404,502 - 404,502 3,221 1% Net Cost $ 860,566 $ 284,776 $ 401,281 $ 1,248,906 $ 404,502 $ - $ 404,502 $ 3,221 1% Harnett County, North Carolina | Approved Budget 2025-2026 139 human services Functional areaSocial Services – Family & Children’s Medicaid Children’s Medicaid programs provide medical assistance for families with limited financial resources. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,688,981 1,931,152 2,777,354 - 2,857,210 - 2,857,210 79,856 3% CURRENT SERVICES - - 2,890 400 400 - 400 (2,490) (86%) Total 1,688,981 1,931,152 2,780,244 400 2,857,610 - 2,857,610 77,366 3% Net Cost $ 1,688,981 $ 1,931,152 $ 2,780,244 $ 400 $ 2,857,610 $ - $ 2,857,610 $ 77,366 3% 140 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaSocial Services – Food and Nutrition (Food Stamps) The Food and Nutrition Assistance Program is designed to help low-income families with their buying power. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues MISCELLANEOUS INCOME 3,030 26,890 25,000 35,000 35,000 - 35,000 10,000 40% Total 3,030 26,890 25,000 35,000 35,000 - 35,000 10,000 40% Expenses SALARIES & BENEFITS 1,688,160 1,904,944 2,159,662 - 2,379,739 - 2,379,739 220,077 10% CURRENT SERVICES 23,302 11,575 4,335 1,830 1,830 - 1,830 (2,505) (58%) NON-CAPITALIZED ASSETS 45,820 - - - - - - - -% DSS PROGRAMS 33,320 26,726 42,000 40,000 40,000 - 40,000 (2,000) (5%) Total 1,790,602 1,943,245 2,205,997 41,830 2,421,569 - 2,421,569 215,572 10% Net Cost $ 1,787,572 $ 1,916,355 $ 2,180,997 $ 6,830 $ 2,386,569 $ - $ 2,386,569 $ 205,572 9% Harnett County, North Carolina | Approved Budget 2025-2026 141 human services Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support Department of Social Services - Foster Care located at 311 W Cornelius Harnett Boulevard, Lillington: Provide funding for one full-time Social Worker III position (grade 25) and operating expenses, such as a computer, training and office supplies. The new position would help to address increased caseloads (228 children average in 2024), complex cases, and numerous requirements. The current 13 Permanency Planning social workers exceed the state-mandated 15:1 child-to-worker ratio. Furthermore, the 64 children aged 13+ and out-of-county placements require more intensive and time-consuming services. Adequate staffing is crucial for providing quality services, meeting state standards, and facilitating timely permanency for children and families. This position is requested to begin 9/1/25. The operating expenses are funded under the DSS-Administration division. Net Cost: $33,484. Social Services – Foster Care Foster Care Services are provided to ensure the safety of children in an alternative care arrangement when their safety cannot be maintained in their own home. Foster care is a temporary plan of care until the child can be safely returned to their home, be placed in the custody or guardianship of another approved caretaker or adopted. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,495,683 1,713,181 2,331,524 1,798,840 1,798,840 - 1,798,840 (532,684) (23%) SERVICE CHARGES - 800 - - - - - - -% Total 1,495,683 1,713,981 2,331,524 1,798,840 1,798,840 - 1,798,840 (532,684) (23%) Expenses SALARIES & BENEFITS 1,625,270 2,031,626 2,246,510 - 2,353,848 57,546 2,411,394 164,884 7% PROFESSIONAL SERVICES 16,080 39,175 50,250 40,250 40,250 - 40,250 (10,000) (20%) SUPPLIES & MATERIALS 2,542 4,211 4,600 10,000 10,000 - 10,000 5,400 117% CURRENT SERVICES 4,600 5,080 11,888 31,120 22,760 - 22,760 10,872 91% DSS PROGRAMS 2,231,813 3,079,083 4,106,645 3,810,845 3,810,845 - 3,810,845 (295,800) (7%) Total 3,880,305 5,159,175 6,419,893 3,892,215 6,237,703 57,546 6,295,249 (124,644) (2%) Net Cost $ 2,384,622 $ 3,445,194 $ 4,088,369 $ 2,093,375 $ 4,438,863 $ 57,546 $ 4,496,409 $ 408,040 10% 142 Harnett County, North Carolina | Approved Budget 2025-2026 human services Functional areaSocial Services – Program Integrity The Harnett County Program Integrity Unit’s mission is to maintain integrity and accountability in the administration of public assistance programs and to investigate all allegations of fraud to ensure public resources are utilized appropriately. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues MISCELLANEOUS INCOME 21,455 26,017 25,000 25,000 25,000 - 25,000 - -% Total 21,455 26,017 25,000 25,000 25,000 - 25,000 - -% Expenses SALARIES & BENEFITS 381,048 419,666 445,586 66,722 459,793 - 459,793 14,207 3% CURRENT SERVICES - - 3,150 200 200 - 200 (2,950) (94%) Total 381,048 419,666 448,736 66,922 459,993 - 459,993 11,257 3% Net Cost $ 359,593 $ 393,649 $ 423,736 $ 41,922 $ 434,993 $ - $ 434,993 $ 11,257 3% Harnett County, North Carolina | Approved Budget 2025-2026 143 human services Functional areaSocial Services – Medicaid Transportation Medicaid Transportation arranges medical appointment transportation through the Harnett County Area Transit System (HARTS) or through an individual vendor. Eligibility is based on a families’ Medicaid status. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 36,251 23,616 25,000 25,000 25,000 - 25,000 - -% Total 36,251 23,616 25,000 25,000 25,000 - 25,000 - -% Expenses SALARIES & BENEFITS 187,273 191,481 209,744 - 170,575 - 170,575 (39,169) (19%) DSS PROGRAMS 36,485 25,089 45,000 45,000 40,000 - 40,000 (5,000) (11%) Total 223,758 216,570 254,744 45,000 210,575 - 210,575 (44,169) (17%) Net Cost $ 187,507 $ 192,954 $ 229,744 $ 20,000 $ 185,575 $ - $ 185,575 $ (44,169) (19%) 144 Harnett County, North Carolina | Approved Budget 2025-2026 Social Services – Work First Work First provides supportive and financial services needed to move families toward self-sufficiency. This unit is responsible for contacting employers to develop job opportunities, facilitate job placements, identify on-the-job training situations, and provide classroom instruction to support job readiness. Eligibility is based on state and federal policies. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 315,508 368,621 388,868 - 447,165 - 447,165 58,297 15% DSS PROGRAMS 5,196 4,510 27,000 27,000 27,000 - 27,000 - -% Total 320,704 373,131 415,868 27,000 474,165 - 474,165 58,297 14% Net Cost $ 320,704 $ 373,131 $ 415,868 $ 27,000 $ 474,165 $ - $ 474,165 $ 58,297 14% human services Functional areaHarnett County, North Carolina | Approved Budget 2025-2026 145 Non-Departmental Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 147 non-dePartmental Functional areaExpansion & Other Notes Difference between FY 2025 and FY 2026: The FY 2025 Original Budget amount for contingency was $6,851,572. As funds have been moved out of contingency into other departments, the Approved Budget amount has been reduced to reflect these transfers. If the FY 2026 approved amount was compared with the original budget, the variance would be $469,769 and the percent increase would be 7%. Contingency Amounts are budgeted in contingency to avoid inflating department budgets for “what-if” situations. For example, in the past the Emergency Services budget included $50,000 for a debris removal contract in case a natural disaster occurred requiring this service. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses INTERFUND / BUDGETARY - - 6,434,027 - 1,600,000 5,721,341 7,321,341 887,314 14% Total - - 6,434,027 - 1,600,000 5,721,341 7,321,341 887,314 14% Net Cost $ - $ - $ 6,434,027 $ - $ 1,600,000 $ 5,721,341 $ 7,321,341 $ 887,314 14% 148 Harnett County, North Carolina | Approved Budget 2025-2026 Expansion & Other Notes Transfers include: >Debt Service Fund - $11,000,000 >Sheriff’s Capital Reserve - $224,700 Transfers to Debt and Capital Improvements Transfers are made to special revenue funds to meet statutory obligations, such as the transfer to the Revaluation Fund, to meet debt obligations and to fund future capital needs. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses INTERFUND / BUDGETARY 27,336,394 18,017,337 17,930,228 - 11,224,700 - 11,224,700 (6,705,528) (37%) Total 27,336,394 18,017,337 17,930,228 - 11,224,700 - 11,224,700 (6,705,528) (37%) Net Cost $ 27,336,394 $ 18,017,337 $ 17,930,228 $ - $ 11,224,700 $ - $ 11,224,700 $ (6,705,528) (37%) non-dePartmental Functional areaHarnett County, North Carolina | Approved Budget 2025-2026 149 Public Safety Functional Area Harnett County, North Carolina | Approved Budget 2025-2026 151 PuBlic saFetY Functional areaAnimal Services — Animal Control Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all animals. Animal control efforts are concentrated on rabies control and public safety through enforcement of the County’s Animal Control Ordinance, capture of non-immunized dogs and cats, and gaining control of roaming livestock. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 55,391 52,660 89,310 102,900 102,900 - 102,900 13,590 15% Total 55,391 52,660 89,310 102,900 102,900 - 102,900 13,590 15% Expenses SALARIES & BENEFITS 316,159 354,610 450,122 5,000 477,496 - 477,496 27,374 6% SUPPLIES & MATERIALS 30,362 39,988 48,052 73,906 73,906 - 73,906 25,854 54% CURRENT SERVICES 26,176 21,873 26,505 26,534 26,534 - 26,534 29 0% FIXED CHARGES 23,188 24,488 59,612 63,276 63,277 - 63,277 3,665 6% NON-CAPITALIZED ASSETS 2,420 - - - - - - - -% Total 398,305 440,959 584,291 168,716 641,213 - 641,213 56,922 10% Net Cost $ 342,914 $ 388,299 $ 494,981 $ 65,816 $ 538,313 $ - $ 538,313 $ 43,332 9% 152 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support Animal Services located at 1100 McKay Place, Lillington: Provide funding to convert a part-time Animal Care Technician to a full-time Animal Care Technician position (grade 13) and operating expenses, such as uniforms and training. This position is crucial to manage a 22% surge in animal intake and growing community engagement. This will provide necessary support for kenneling, administration, and logistics, directly enabling: increased animal acceptance, streamlined paperwork, consistent transport for spay/ neuter and Petco adoptions , facilitation of new adoption events, improved animal contact and reduced kennel stress, better public accessibility and communication, and enhanced social media outreach. Net Cost: $25,129. Fund a two-grade reclassification to support Animal Services located at 1100 McKay Place, Lillington: Provide funding to reclassify Animal Care Technician (grade 13) to an Animal Shelter Supervisor (grade 15). The reclassification is needed to address a 22% annual increase in animal intake since FY 2022, which is projected to rise another 25% in FY 2026. This growth, along with three new staff without added supervision, requires a leadership role to provide guidance, coordinate tasks, ensure animal care protocols, improve communication, enhance training, and manage the expanding workload efficiently. The supervisor will also be crucial in developing and managing a growing volunteer program within the new facility to support animal well-being and reduce staff burden. Net Cost: $6,048. Animal Services — Shelter Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all animals. The Animal Shelter’s efforts are concentrated on the special love and attention to safety, well-being, and health of animals in the shelter’s care. Additionally, the Animal Shelter oversees donations, adoptions, volunteer program, public events and reuniting lost pets. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 25,883 24,719 26,247 26,247 15,000 - 15,000 (11,247) (43%) ENTERPRISE CHARGES 25 - - - - - - - -% MISCELLANEOUS INCOME 9,614 55,687 7,865 - - - - (7,865) (100%) Total 35,522 80,406 34,112 26,247 15,000 - 15,000 (19,112) (56%) Expenses SALARIES & BENEFITS 262,315 320,571 418,879 68,408 434,504 30,157 464,661 45,782 11% PROFESSIONAL SERVICES 10,472 31,075 67,400 77,060 77,060 - 77,060 9,660 14% SUPPLIES & MATERIALS 64,796 107,698 112,753 126,769 126,769 416 127,185 14,432 13% CURRENT SERVICES 23,303 25,046 25,749 24,066 24,066 604 24,670 (1,079) (4%) FIXED CHARGES 3,088 4,009 15,507 21,369 21,669 - 21,669 6,162 40% NON-CAPITALIZED ASSETS 3,014 - - - - - - - -% Total 366,988 488,399 640,288 317,672 684,068 31,177 715,245 74,957 12% Net Cost $ 331,466 $ 407,993 $ 606,176 $ 291,425 $ 669,068 $ 31,177 $ 700,245 $ 94,069 16% Harnett County, North Carolina | Approved Budget 2025-2026 153 PuBlic saFetY Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support Emergency Services located at 1005 Edwards Brothers Drive, Lillington: Provide funding for a full-time Emergency Management Specialist position (grade 24) and operating expenses, such as public safety supplies. This position is needed to support the growing community. With a 47% population increase since 2000 and anticipated continued growth, the demands on emergency preparedness, grant management, and operational efficiency have outpaced current staffing levels. This new position will secure and manage vital grants, enhance emergency planning (including nuclear preparedness), expand public education, and provide critical EOC support, as recommended by a 2019 study highlighting understaffing. This position is requested to start on 9/1/2025. Net Cost: $88,003. Emergency Services - Emergency Management Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners, private industry, and volunteer organizations. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 255,977 441 - - - - - - -% SERVICE CHARGES 107,683 136,538 115,919 115,919 125,000 - 125,000 9,081 8% MISCELLANEOUS INCOME 50,000 - - - - - - - -% Total 413,660 136,979 115,919 115,919 125,000 - 125,000 9,081 8% Expenses SALARIES & BENEFITS 872,001 1,058,779 1,254,619 144,794 1,324,450 74,448 1,398,898 144,279 12% PROFESSIONAL SERVICES 620 1,760 2,207 4,370 4,370 - 4,370 2,163 98% SUPPLIES & MATERIALS 54,740 71,257 70,148 63,350 63,350 3,250 66,600 (3,548) (5%) CURRENT SERVICES 68,726 77,087 109,947 97,746 97,746 2,505 100,251 (9,696) (9%) FIXED CHARGES 47,453 81,971 90,136 86,264 86,751 1,200 87,951 (2,185) (2%) CAPITAL OUTLAY - - 77,997 - - - - (77,997) (100%) NON-CAPITALIZED ASSETS 84,048 12,421 24,645 25,230 25,230 6,600 31,830 7,185 29% Total 1,127,588 1,303,275 1,629,699 421,754 1,601,897 88,003 1,689,900 60,201 4% Net Cost $ 713,928 $ 1,166,296 $ 1,513,780 $ 305,835 $ 1,476,897 $ 88,003 $ 1,564,900 $ 51,120 3% 154 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaEmergency Services — Emergency Management Grants Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners, private industry, and volunteer organizations. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 259,487 218,276 242,502 50,000 50,000 - 50,000 (192,502) (79%) Total 259,487 218,276 242,502 50,000 50,000 - 50,000 (192,502) (79%) Expenses SUPPLIES & MATERIALS 55,403 90,471 108,292 40,000 40,000 - 40,000 (68,292) (63%) CURRENT SERVICES - 9,500 20,000 10,000 10,000 - 10,000 (10,000) (50%) CAPITAL OUTLAY 195,097 172,683 56,892 - - - - (56,892) (100%) NON-CAPITALIZED ASSETS - - 57,318 - - - - (57,318) (100%) Total 250,500 272,654 242,502 50,000 50,000 - 50,000 (192,502) (79%) Net Cost $ (8,987) $ 54,378 $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 155 PuBlic saFetY Functional areaExpansion & Other Notes Fund operating costs to support Emergency Medical Services - County Morgue located at 1005 Edwards Brothers Drive, Lillington: Provide funding to outsource daily morgue operations, encompassing transport, intake, documentation, medical examiner/funeral home coordination, and cleaning. The contractor would handle all decedent documentation and chain of custody and be eligible for state transport reimbursement. Net Cost: $98,000. Emergency Services — Emergency Medical Services (EMS) The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,188,682 344,643 702,869 300,000 250,000 - 250,000 (452,869) (64%) SERVICE CHARGES 7,510,558 7,337,629 6,393,400 7,204,950 7,204,950 - 7,204,950 811,550 13% MISCELLANEOUS INCOME 4,786 224 6,000 - - - - (6,000) (100%) Total 8,704,026 7,682,496 7,102,269 7,504,950 7,454,950 - 7,454,950 352,681 5% Expenses SALARIES & BENEFITS 7,908,929 9,557,698 10,512,244 1,945,600 10,995,673 - 10,995,673 483,429 5% PROFESSIONAL SERVICES 3,579 2,650 5,000 5,000 5,000 - 5,000 - -% SUPPLIES & MATERIALS 502,619 599,889 616,773 667,600 679,833 - 679,833 63,060 10% CURRENT SERVICES 204,591 232,290 270,909 298,835 273,851 - 273,851 2,942 1% FIXED CHARGES 738,977 503,835 1,284,611 1,340,278 1,343,966 98,000 1,441,966 157,355 12% NON-CAPITALIZED ASSETS 10,445 5,289 3,976 19,770 4,900 - 4,900 924 23% HEALTH 230,377 240,568 - 240,000 - - - - -% Total 9,599,517 11,142,219 12,693,513 4,517,083 13,303,223 98,000 13,401,223 707,710 6% Net Cost $ 895,491 $ 3,459,723 $ 5,591,244 $ (2,987,867) $ 5,848,273 $ 98,000 $ 5,946,273 $ 355,029 6% 156 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaExpansion & Other Notes In addition to the funding above, $25,000 has been set aside in contingency in case the need for medical examiner services exceeds budget, which the County cannot control. Emergency Services — Medical Examiner For services performed as required by Article 16, Chapter 130A of the North Carolina General Statutes. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses FIXED CHARGES 82,400 67,546 100,000 150,000 150,000 - 150,000 50,000 50% Total 82,400 67,546 100,000 150,000 150,000 - 150,000 50,000 50% Net Cost $ 82,400 $ 67,546 $ 100,000 $ 150,000 $ 150,000 $ - $ 150,000 $ 50,000 50% Harnett County, North Carolina | Approved Budget 2025-2026 157 PuBlic saFetY Functional areaExpansion & Other Notes A 10% across-the-board budget increase is approved for rescue agencies due to increased operational costs. Additional funds were allocated to Buies Creek ($51,000), Erwin ($21,000) and Dunn ($120,000) Rescue Squads to address increased operational needs. Net Cost: $729,217. Emergency Services — Rescue Districts The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,583,178 - - - - - - - -% Total 1,583,178 - - - - - - - -% Expenses FIXED CHARGES 5,792,107 4,592,169 5,372,140 6,590,139 5,372,140 729,217 6,101,357 729,217 14% Total 5,792,107 4,592,169 5,372,140 6,590,139 5,372,140 729,217 6,101,357 729,217 14% Net Cost $ 4,208,929 $ 4,592,169 $ 5,372,140 $ 6,590,139 $ 5,372,140 $ 729,217 $ 6,101,357 $ 729,217 14% 158 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaTotal Sheriff Office It is the mission of the Harnett County Sheriff’s Office to safeguard the lives and property of the people we serve. We strive to work collaboratively with the community to resolve problems, maintain order as well as reflect and relate to our citizens. We are committed to enhancing the quality of life through effective partnerships by way of trust in our communities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 138,881 193,118 376,880 38,000 33,000 - 33,000 (343,880) (91%) SERVICE CHARGES 2,583,804 3,084,095 2,644,541 1,400,000 2,713,303 - 2,713,303 68,762 3% MISCELLANEOUS INCOME 422,674 269,862 251,988 159,500 266,393 - 266,393 14,405 6% Total 3,145,359 3,547,075 3,273,409 1,597,500 3,012,696 - 3,012,696 (260,713) (8%) Expenses SALARIES & BENEFITS 17,290,278 20,504,289 22,227,006 898,986 23,364,667 396,949 23,761,616 1,534,610 7% PROFESSIONAL SERVICES 68,427 92,297 96,575 84,100 84,100 - 84,100 (12,475) (13%) SUPPLIES & MATERIALS 1,191,314 1,046,035 1,223,283 1,252,015 1,251,715 - 1,251,715 28,432 2% CURRENT SERVICES 1,260,004 1,233,567 1,692,796 1,727,888 1,640,030 - 1,640,030 (52,766) (3%) FIXED CHARGES 2,464,478 2,922,196 4,415,122 4,794,531 4,425,491 1,440 4,426,931 11,809 0% CAPITAL OUTLAY 60,533 84,135 - 35,000 35,000 - 35,000 35,000 -% NON-CAPITALIZED ASSETS 190,542 209,270 291,470 264,712 244,762 3,600 248,362 (43,108) (15%) Total 22,525,576 26,091,789 29,946,252 9,057,232 31,045,765 401,989 31,447,754 1,501,502 5% Net Cost $ 19,380,217 $ 22,544,714 $ 26,672,843 $ 7,459,732 $ 28,033,069 $ 401,989 $ 28,435,058 $ 1,762,215 7% Harnett County, North Carolina | Approved Budget 2025-2026 159 PuBlic saFetY Functional areaExpansion & Other Notes Fund one full-time position to support the Sheriff’s Office located at 175 Bain Street, Lillington: Provide funding for a full-time Assistant Accreditation Manager (grade 22) and operating expenses such as a computer and office furniture. The Accreditation Manager’s focus on numerous other projects hinders effective data and proof collection for accreditation. This new position will support the accreditation process, requiring annual training and commitment to the Sheriff’s Office’s Accreditation Division. Net Cost: $77,835. Fund one full-time position to support the Sheriff’s Office located at 175 Bain Street, Lillington: Provide funding for a full-time Body Worn Camera Assistant (grade 20) and operating expenses such as a computer and office furniture. The agency’s deployment of 45 in-car cameras and 70 body-worn cameras (BWCs), alongside three video interview rooms, has significantly increased digital evidence requiring continuous retention monitoring for legal compliance. Managing this evidence and the camera systems necessitates equipment troubleshooting, account/permission management, and vendor coordination. To effectively manage the BWC program according to policy, law, and CALEA standards, another full-time position is needed to handle second-tier and quality assurance reviews, redactions, legal coordination for video disclosure, inter-agency sharing, and staff training. Net Cost: $74,646. Fund two reclassifications to support the Sheriff’s Office - Narcotics Division located at 175 Bain Street, Lillington: Provide funding to reclassify Deputy Sheriff - Lieutenant (grade 114) to Deputy Sheriff - Captain (grade 117) and Deputy Sheriff - Sergeant (grade 112) to Deputy Sheriff - Lieutenant (grade 114) in the Narcotics Division. The current Lieutenant supervises 10 unit members (including two Sergeants overseeing local, federal task force, Sheriff’s Office Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 118,443 72,366 36,060 13,000 18,000 - 18,000 (18,060) (50%) SERVICE CHARGES 381,265 356,384 326,025 350,000 351,025 - 351,025 25,000 8% MISCELLANEOUS INCOME 14,008 24,919 - 10,000 10,000 - 10,000 10,000 -% Total 513,716 453,669 362,085 373,000 379,025 - 379,025 16,940 5% Expenses SALARIES & BENEFITS 11,358,717 13,417,159 14,566,926 359,374 15,296,250 212,365 15,508,615 941,689 6% PROFESSIONAL SERVICES 64,827 88,197 78,975 72,500 72,500 - 72,500 (6,475) (8%) SUPPLIES & MATERIALS 1,042,655 903,820 1,012,037 1,067,315 1,067,315 - 1,067,315 55,278 5% CURRENT SERVICES 586,609 645,321 827,739 887,085 826,467 - 826,467 (1,272) (0%) FIXED CHARGES 337,229 394,505 1,319,001 1,643,153 1,644,113 1,440 1,645,553 326,552 25% NON-CAPITALIZED ASSETS 115,180 200,055 211,786 190,012 170,062 3,600 173,662 (38,124) (18%) Total 13,505,217 15,649,057 18,016,464 4,219,439 19,076,707 217,405 19,294,112 1,277,648 7% Net Cost $ 12,991,501 $ 15,195,388 $ 17,654,379 $ 3,846,439 $ 18,697,682 $ 217,405 $ 18,915,087 $ 1,260,708 7% 160 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaand complex drug investigations), a specialty enforcement unit (1 Sergeant, 2-3 Deputies), the part-time Special Response Team, and manages the Harnett County Dive Team. To better distribute the growing supervisory workload, the Sheriff proposes reclassifying the Narcotics Division Sergeant to Lieutenant and the Narcotics Lieutenant to Captain. This realignment will provide the necessary rank and compensation for supervisors to effectively redistribute responsibilities, aligning the division’s oversight structure with others in the agency. Net Cost: $38,542. Fund two reclassifications to support the Sheriff’s Office located at 175 Bain Street, Lillington: Provide funding to reclassify Administrative Support Specialist III (grade 16) to Administrative Assistant (grade 19) and Administrative Support Specialist II (grade 14) to Administrative Support Specialist III (grade 16). Due to the retirement of the Administration & Budget Officer in 2020, this Administrative Support Specialist III position absorbed pre-hire processing and Basic Law Enforcement Training cadet coordination duties, in addition to existing patrol support. These expanded responsibilities align this role with the duties of a current Administrative Assistant within the department. Both the Administrative Support Specialist II and Administrative Support Specialist III roles in Records Management currently perform the same tasks and carry equal workloads. This reclassification will ensure equitable compensation, aligning this position with the other administrative role that was appropriately classified in 2021. Net Cost: $15,869. Fund a two-grade reclassification to support the Sheriff’s Office - Digital Forensic Unit located at 175 Bain Street, Lillington: Provide funding to reclassify Deputy Sheriff Detective position (grade 110) to Computer Forensic Analyst (grade 112). This change aligns with the specialized work, training, and certifications required for the role, which exceed those of a regular detective. Net Cost: $10,513. Harnett County, North Carolina | Approved Budget 2025-2026 161 PuBlic saFetY Functional areaSheriff’s Office — Campbell Deputies Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 543,154 592,414 691,536 - 721,078 - 721,078 29,542 4% MISCELLANEOUS INCOME 8,833 - - - - - - - -% Total 551,987 592,414 691,536 - 721,078 - 721,078 29,542 4% Expenses SALARIES & BENEFITS 550,432 591,167 643,023 38,812 667,176 - 667,176 24,153 4% SUPPLIES & MATERIALS 21,042 19,204 27,800 27,800 27,800 - 27,800 - -% CURRENT SERVICES 3,914 13,785 18,050 17,688 17,688 - 17,688 (362) (2%) FIXED CHARGES - - 6,663 8,414 8,414 - 8,414 1,751 26% Total 575,388 624,156 695,536 92,714 721,078 - 721,078 25,542 4% Net Cost $ 23,401 $ 31,742 $ 4,000 $ 92,714 $ - $ - $ - $ (4,000) (100%) 162 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaSheriff’s Office — Child Support Enforcement Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues MISCELLANEOUS INCOME 90,053 94,795 107,988 5,500 112,393 - 112,393 4,405 4% Total 90,053 94,795 107,988 5,500 112,393 - 112,393 4,405 4% Expenses SALARIES & BENEFITS 91,282 100,724 102,988 - 107,279 - 107,279 4,291 4% SUPPLIES & MATERIALS 3,093 3,203 3,500 4,000 4,000 - 4,000 500 14% CURRENT SERVICES 1,873 662 1,500 1,500 1,500 - 1,500 - -% Total 96,248 104,589 107,988 5,500 112,779 - 112,779 4,791 4% Net Cost $ 6,195 $ 9,794 $ - $ - $ 386 $ - $ 386 $ 386 -% Harnett County, North Carolina | Approved Budget 2025-2026 163 PuBlic saFetY Functional areaSheriff’s Office — Emergency Communications Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,839,250 2,371,217 2,638,928 236,000 2,670,796 - 2,670,796 31,868 1% PROFESSIONAL SERVICES - - 1,000 1,000 1,000 - 1,000 - -% SUPPLIES & MATERIALS 3,759 3,375 6,200 8,000 7,000 - 7,000 800 13% CURRENT SERVICES 26,412 56,016 87,053 85,604 85,604 - 85,604 (1,449) (2%) FIXED CHARGES 90,819 157,295 232,561 250,374 250,374 - 250,374 17,813 8% CAPITAL OUTLAY - - - 19,000 - - - - -% NON-CAPITALIZED ASSETS - 3,570 15,970 15,000 15,000 - 15,000 (970) (6%) Total 1,960,240 2,591,473 2,981,712 614,978 3,029,774 - 3,029,774 48,062 2% Net Cost $ 1,960,240 $ 2,591,473 $ 2,981,712 $ 614,978 $ 3,029,774 $ - $ 3,029,774 $ 48,062 2% 164 Harnett County, North Carolina | Approved Budget 2025-2026 PuBlic saFetY Functional areaExpansion & Other Notes Fund one full-time position to support the Sheriff’s Office - Detention Center located at 175 Bain Street, Lillington: Provide funding for a full-time Detention Lieutenant - Training Coordinator (grade 111). This new position will be responsible for establishing a field training program for new jailers, managing their progress, updating the program manual, scheduling remedial training, and ensuring completion of all state-mandated annual in-service training. Net Cost: $102,733. Fund one full-time position to support the Sheriff’s Office - Detention Center located at 175 Bain Street, Lillington: Provide funding for a full-time Detention Sergeant - Recruitment (grade 107). This new position will focus on outreach efforts such as college, military, and community job fairs. The officer will be required to be proficient in the application process and North Carolina Sheriff’s Training and Standards Division requirements. Net Cost: $81,851. . Sheriff’s Office — Detention Center (Jail) Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 20,438 120,752 340,820 25,000 15,000 - 15,000 (325,820) (96%) SERVICE CHARGES 432,986 498,010 326,980 341,200 341,200 - 341,200 14,220 4% MISCELLANEOUS INCOME 309,780 150,148 144,000 144,000 144,000 - 144,000 - -% Total 763,204 768,910 811,800 510,200 500,200 - 500,200 (311,600) (38%) Expenses SALARIES & BENEFITS 4,031,096 4,685,481 5,021,627 358,800 5,091,665 184,584 5,276,249 254,622 5% PROFESSIONAL SERVICES 3,600 4,100 17,600 11,600 11,600 - 11,600 (6,000) (34%) SUPPLIES & MATERIALS 124,524 119,808 179,946 152,900 152,600 - 152,600 (27,346) (15%) CURRENT SERVICES 665,745 565,590 835,392 821,615 794,375 - 794,375 (41,017) (5%) FIXED CHARGES 1,807,580 2,187,691 2,534,210 2,576,164 2,206,164 - 2,206,164 (328,046) (13%) CAPITAL OUTLAY 60,533 84,135 - 35,000 35,000 - 35,000 35,000 -% NON-CAPITALIZED ASSETS 75,362 9,215 79,684 74,700 74,700 - 74,700 (4,984) (6%) Total 6,768,440 7,656,020 8,668,459 4,030,779 8,366,104 184,584 8,550,688 (117,771) (1%) Net Cost $ 6,005,236 $ 6,887,110 $ 7,856,659 $ 3,520,579 $ 7,865,904 $ 184,584 $ 8,050,488 $ 193,829 2% Harnett County, North Carolina | Approved Budget 2025-2026 165 PuBlic saFetY Functional areaSheriff’s Office — School Resource Officers Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 1,226,399 1,637,287 1,300,000 708,800 1,300,000 - 1,300,000 - -% Total 1,226,399 1,637,287 1,300,000 708,800 1,300,000 - 1,300,000 - -% Expenses SALARIES & BENEFITS 1,258,751 1,709,758 1,892,442 142,000 2,202,297 - 2,202,297 309,855 16% CURRENT SERVICES 1,863 8,209 10,115 - - - - (10,115) (100%) FIXED CHARGES 319,669 340,000 555,248 566,800 566,800 - 566,800 11,552 2% Total 1,580,283 2,057,967 2,457,805 708,800 2,769,097 - 2,769,097 311,292 13% Net Cost $ 353,884 $ 420,680 $ 1,157,805 $ - $ 1,469,097 $ - $ 1,469,097 $ 311,292 27% PuBlic saFetY Functional area166 Harnett County, North Carolina | Approved Budget 2025-2026 Transportation Functional Area 168 Harnett County, North Carolina | Approved Budget 2025-2026 transPortation Functional areaExpansion & Other Notes Fund a 10% grant match to replace three transit vehicles at 250 Alexander Drive, Lillington: Provide funding to match CTPCP Grant to replace three transit vehicles. North Carolina Department of Transportation’s best practices indicate Light Transit Vehicles (LTV) whose accumulated mileage is at 145,000 have reached the end of their lifecycle and are generally scheduled for replacement. Based on current mileage for van numbers 7955, 7956, and 7957, they will exceed North Carolina Department of Transportation’s recommended lifecycle. Procurement includes the cost of the vehicles, required camera system installations, and radio system installations. Net Cost: $28,500. Fund a 10% grant match to purchase and install a camera system at 250 Alexander Drive, Lillington: Provide funding to match CTPCP Grant for a new surveillance camera system. This is a one-time $3,158 NCDOT capital purchase for a building security/surveillance camera system. This will enhance security, help prevent theft and vehicle damage, and improve staff safety. Net Cost: $316. Harnett Area Rural Transit System (HARTS) – Administration HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 387,407 384,240 1,403,835 538,264 538,264 259,342 797,606 (606,229) (43%) MISCELLANEOUS INCOME - - 17,760 30,315 - - - (17,760) (100%) Total 387,407 384,240 1,421,595 568,579 538,264 259,342 797,606 (623,989) (44%) Expenses SALARIES & BENEFITS 198,648 264,472 283,207 1,011 298,555 - 298,555 15,348 5% PROFESSIONAL SERVICES 1,323 1,347 2,000 2,000 2,000 - 2,000 - -% SUPPLIES & MATERIALS 5,616 13,250 6,415 7,550 7,550 - 7,550 1,135 18% CURRENT SERVICES 29,362 27,692 35,806 38,139 38,139 - 38,139 2,333 7% FIXED CHARGES 85,210 81,279 72,884 48,179 48,179 - 48,179 (24,705) (34%) NON-CAPITALIZED ASSETS 134,044 57,277 1,161,758 220,000 220,000 288,158 508,158 (653,600) (56%) TRANSPORTATION - - 5,000 - - - - (5,000) (100%) Total 454,203 445,317 1,567,070 316,879 614,423 288,158 902,581 (664,489) (42%) Net Cost $ 66,796 $ 61,077 $ 145,475 $ (251,700) $ 76,159 $ 28,816 $ 104,975 $ (40,500) (28%) Harnett County, North Carolina | Approved Budget 2025-2026 169 transPortation Functional areaExpansion & Other Notes Fund a full-time employee and operating costs to support Harnett Area Rural Transit System (HARTS) located at 250 Alexander Drive, Lillington: Provide funding to convert a part-time Transit Driver position to a full-time Transit Driver position (grade 12). This position is needed to avoid jeopardizing funding and improve efficiency. The current 13 full-time drivers primarily handle fixed routes, leaving demand-response reliant on a reduced part-time pool. Insufficient staffing risks not utilizing current federal/state funds (potentially leading to reallocation) and hinders the ability to capitalize on anticipated funding increases (ModviCare). More full-time drivers would also facilitate more shared rides, reducing the increased cost per passenger trip. Maintaining stable driver numbers is crucial for existing (ROAP, Mid-Carolina, Medicaid) and future funding. Net Cost: $24,757. Fund operating costs to support Harnett Area Rural Transit System (HARTS) located at 250 Alexander Drive, Lillington: Provide funding for permits/taxes/fees of three replacement vehicles. Net Cost: $8,568. Harnett Area Rural Transit System (HARTS) – Transportation HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 1,100,104 1,042,302 1,044,118 1,275,347 1,275,347 - 1,275,347 231,229 22% SERVICE CHARGES 10,358 15,955 10,000 16,079 16,079 - 16,079 6,079 61% MISCELLANEOUS INCOME 3,104 460 - - - - - - -% Total 1,113,566 1,058,717 1,054,118 1,291,426 1,291,426 - 1,291,426 237,308 23% Expenses SALARIES & BENEFITS 825,130 1,007,111 1,343,072 379,762 1,423,479 24,757 1,448,236 105,164 8% PROFESSIONAL SERVICES 1,515 1,792 3,000 3,000 3,000 - 3,000 - -% SUPPLIES & MATERIALS 138,822 144,202 162,007 162,850 160,850 - 160,850 (1,157) (1%) CURRENT SERVICES 46,593 125,532 200,516 191,722 191,722 8,568 200,290 (226) (0%) FIXED CHARGES 23,523 38,815 135,858 183,331 183,331 - 183,331 47,473 35% NON-CAPITALIZED ASSETS 4,785 2,671 38,015 - - - - (38,015) (100%) Total 1,040,368 1,320,123 1,882,468 920,665 1,962,382 33,325 1,995,707 113,239 6% Net Cost $ (73,198) $ 261,406 $ 828,350 $ (370,761) $ 670,956 $ 33,325 $ 704,281 $ (124,069) (15%) 170 Harnett County, North Carolina | Approved Budget 2025-2026 transPortation Functional areaHarnett Regional Jetport Harnett Regional Jetport’s Mission is to provide comprehensive aircraft services, effective airfield maintenance, and exceptional customer service, ensuring the highest standards of safety, efficiency and satisfaction for every aviation partner we serve. Through attention to detail, professionalism, and dedication, we aim to streamline operations, uphold industry standards, and foster strong partnerships based on respect, ethical and fair treatment, accountability, and excellence in service delivery. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 82,000 - - - - - - - -% SERVICE CHARGES 827,387 825,782 1,306,709 700 1,363,309 - 1,363,309 56,600 4% MISCELLANEOUS INCOME 88,847 48,185 48,500 56,350 56,350 - 56,350 7,850 16% INTERFUND / BUDGETARY - 1,860,060 38,200 - - - - (38,200) (100%) Total 998,234 2,734,027 1,393,409 57,050 1,419,659 - 1,419,659 26,250 2% Expenses SALARIES & BENEFITS 202,560 268,445 330,155 59,387 372,177 - 372,177 42,022 13% PROFESSIONAL SERVICES 8,234 - - - - - - - -% SUPPLIES & MATERIALS 699,731 650,790 891,710 906,975 896,775 - 896,775 5,065 1% CURRENT SERVICES 46,913 51,167 65,457 72,195 64,585 - 64,585 (872) (1%) FIXED CHARGES 50,299 51,078 74,687 83,476 77,722 - 77,722 3,035 4% CAPITAL OUTLAY 41,301 1,860,060 31,000 - - - - (31,000) (100%) NON-CAPITALIZED ASSETS 349 58 400 400 8,400 - 8,400 8,000 2000% Total 1,049,387 2,881,598 1,393,409 1,122,433 1,419,659 - 1,419,659 26,250 2% Net Cost $ 51,153 $ 147,571 $ - $ 1,065,383 $ - $ - $ - $ - -% Enterprise Funds 172 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsHarnett Regional Water Fund Summary The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES 555,432 1,297,115 750,000 800,000 800,000 - 800,000 50,000 7% ENTERPRISE CHARGES 2,477,357 2,448,342 2,418,000 2,418,000 2,418,000 - 2,418,000 - -% FACILITY FEES 41,935,720 47,630,099 43,600,000 47,000,000 47,000,000 - 47,000,000 3,400,000 8% MISCELLANEOUS INCOME (103,296,900) 1,030,389 455,517 377,000 377,000 - 377,000 (78,517) (17%) INTERFUND / BUDGETARY - - 582,700 - - - - (582,700) (100%) Total (58,328,391) 52,405,945 47,806,217 50,595,000 50,595,000 - 50,595,000 2,788,783 6% Expenses SALARIES & BENEFITS 8,999,945 9,899,089 11,644,545 12,484,320 12,133,289 453,235 12,586,524 941,979 8% PROFESSIONAL SERVICES 280,691 519,520 1,318,490 1,513,000 1,513,000 - 1,513,000 194,510 15% SUPPLIES & MATERIALS 5,318,936 6,306,537 8,431,605 9,118,475 9,118,475 - 9,118,475 686,870 8% CURRENT SERVICES 10,719,842 11,789,354 14,503,452 15,581,658 15,641,658 - 15,641,658 1,138,206 8% FIXED CHARGES 22,842,333 18,661,638 5,416,649 5,517,616 5,517,616 - 5,517,616 100,967 2% CAPITAL OUTLAY 763,967 1,778,706 1,804,104 1,864,142 758,977 942,961 1,701,938 (102,166) (6%) NON-CAPITALIZED ASSETS 128,899 109,512 250,865 243,900 243,900 - 243,900 (6,965) (3%) INTERFUND / BUDGETARY 28,847,973 5,099,661 4,431,507 4,271,889 4,271,889 - 4,271,889 (159,618) (4%) Total 77,902,586 54,164,017 47,801,217 50,595,000 49,198,804 1,396,196 50,595,000 2,793,783 6% Net Cost $ 136,230,977 $ 1,758,072 $ (5,000) $ - $ (1,396,196) $ 1,396,196 $ - $ 5,000 (100%) Harnett County, North Carolina | Approved Budget 2025-2026 173 enterPrise FundsHarnett Regional Water Fund Revenue Revenue: FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved SERVICE CHARGES - INVEST EARNINGS 555,432 1,297,115 750,000 800,000 - 800,000 ENTR CHARGES - OTHER SERVICES 897,830 909,600 950,000 950,000 - 950,000 ENTR CHARGES - RETURNED CHECK 17,900 19,900 18,000 18,000 - 18,000 ENTR CHARGES - PENALTIES 1,561,627 1,518,842 1,450,000 1,450,000 - 1,450,000 FACILITY FEES - WATER 27,392,797 30,829,243 28,500,000 30,400,000 - 30,400,000 FACILITY FEES - SEWER 13,762,882 15,619,277 14,200,000 15,500,000 - 15,500,000 FACILITY FEES - ENERGY 780,041 1,181,579 900,000 1,100,000 - 1,100,000 SALE OF ASSETS 68,326 146,152 15,000 12,000 - 12,000 CAPITAL OUTLAY OFFSET (104,058,709) - - - - - INSURANCE SETTLEMENT 54,844 19,056 115,517 - - - LEASE / RENT 186,354 211,949 175,000 205,000 - 205,000 OTHER REVENUE 452,285 653,232 150,000 160,000 - 160,000 FUND BALANCE APPROPRIATED - - 582,700 - - - Total Revenue $ (58,328,391) $ 52,405,945 $ 47,806,217 $ 50,595,000 $ - $ 50,595,000 174 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsExpansion & Other Notes Fund a full-time employee and operating costs to support Harnett Regional Water-Administration Division located at 700 McKinney Parkway, Lillington: Provide funding for one full-time Administration and Budget Officer position (grade 29) and operating expenses, such as computer and office supplies. This position is needed to prepare the budget on an annual basis and to manage the expenditures throughout the year in coordination with the Finance Office. Net Cost: $107,778. Harnett Regional Water – Administration The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 2,731,198 2,798,638 3,104,250 3,327,750 3,219,972 107,778 3,327,750 223,500 7% PROFESSIONAL SERVICES 54,039 252,266 344,590 258,000 258,000 - 258,000 (86,590) (25%) SUPPLIES & MATERIALS 282,121 515,549 1,284,680 1,394,550 1,394,550 - 1,394,550 109,870 9% CURRENT SERVICES 394,985 449,126 593,405 628,480 628,480 - 628,480 35,075 6% FIXED CHARGES 20,780,595 16,573,427 2,359,830 2,632,150 2,632,150 - 2,632,150 272,320 12% CAPITAL OUTLAY - 326,813 807,424 834,142 758,977 - 758,977 (48,447) (6%) NON-CAPITALIZED ASSETS 5,384 4,235 42,500 41,000 41,000 - 41,000 (1,500) (4%) INTERFUND / BUDGETARY 28,847,973 5,099,661 4,431,507 4,271,889 4,271,889 - 4,271,889 (159,618) (4%) Total 53,096,295 26,019,715 12,968,186 13,387,961 13,205,018 107,778 13,312,796 344,610 3% Net Cost $ 53,096,295 $ 26,019,715 $ 12,968,186 $ 13,387,961 $ 13,205,018 $ 107,778 $ 13,312,796 $ 344,610 3% Harnett County, North Carolina | Approved Budget 2025-2026 175 enterPrise FundsExpansion & Other Notes Fund capital costs for the purchase of three new generators, an excavator, and a trailer sewer jetter at Harnett Regional Water (HRW) located at 700 McKinney Parkway, Lillington: Provide funding for capital expenses to purchase three backup generators at sewer lift stations (SLS) #2, #26, and #35. New permanent stand-by generators at these three sewer lift stations will ensure reliable sewer service will continue in the event of power outages in these areas. The new excavator is needed for the increasing sewer service and main repairs, and the trailer sewer jetter is needed to clean out clogged sewer services and lines throughout our growing service area. Net Cost: $330,661. Harnett Regional Water – Sewer Collections The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,159,931 1,305,948 1,583,198 1,699,193 1,699,193 - 1,699,193 115,995 7% PROFESSIONAL SERVICES 21,350 39,829 105,000 145,000 145,000 - 145,000 40,000 38% SUPPLIES & MATERIALS 715,043 738,669 988,650 1,150,200 1,150,200 - 1,150,200 161,550 16% CURRENT SERVICES 2,709,410 2,437,744 3,308,460 3,074,650 3,074,650 - 3,074,650 (233,810) (7%) FIXED CHARGES 186,964 187,931 259,263 312,538 312,538 - 312,538 53,275 21% CAPITAL OUTLAY 265,993 427,553 278,000 410,000 - 330,661 330,661 52,661 19% NON-CAPITALIZED ASSETS 14,180 11,125 27,000 27,000 27,000 - 27,000 - -% Total 5,072,871 5,148,799 6,549,571 6,818,581 6,408,581 330,661 6,739,242 189,671 3% Net Cost $ 5,072,871 $ 5,148,799 $ 6,549,571 $ 6,818,581 $ 6,408,581 $ 330,661 $ 6,739,242 $ 189,671 3% 176 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsExpansion & Other Notes Fund three full-time employee and operating costs to support Harnett Regional Water (HRW) located at 312 W Duncan Street, Lillington: Provide funding for one Distribution System Technician Trainee (grade 17), one Utility Construction Inspector (grade 23), and one Utility Systems Manager (grade 32) and operating expenses, such as computers, uniforms and equipment. The Distribution division is responsible for both water and sewer taps and is currently facing unprecedented demand due to high growth in the county. The new Distribution System Technician Trainee position will enable the division to establish four crews to help alleviate longer waiting periods for our customers. The new Utility Construction Inspector is needed due to high residential growth in the county. This position will enable the division to complete the required inspections to keep the projects moving through the approval process in a timely manner. HRW maintenance divisions continue to grow and need more oversight. The new Utility Systems Manager position would directly oversee the Water Distribution, Wastewater Collections and Utility Pump & Electrical Maintenance Divisions. All three of these division supervisors would report to this position to coordinate and consolidate their functions. Net Cost: $273,949. Fund capital costs for a new standby generator at Harnett Regional Water (HRW) located at 312 W Duncan Street, Lillington: Provide funding for capital expenses to purchase a standby generator for Metro #1 Water Booster. The booster station needs a new emergency standby permanent generator in case of power failure. Net Cost: $160,000. Fund capital costs for one new and three replacement vehicles at Harnett Regional Water (HRW) located at312 W Duncan Street, Lillington: Provide funding for capital expenses to purchase a new truck for the new requested Utility Construction Inspector position and to replace three trucks with the Water Distribution Division. The vehicles have excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of Harnett Regional Water – Water Distribution The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,466,219 1,716,747 2,004,517 2,259,873 1,988,930 273,949 2,262,879 258,362 13% PROFESSIONAL SERVICES 106,983 74,673 165,500 502,500 502,500 - 502,500 337,000 204% SUPPLIES & MATERIALS 725,217 903,096 1,247,400 1,265,700 1,265,700 - 1,265,700 18,300 1% CURRENT SERVICES 2,493,331 2,466,647 3,284,782 3,617,850 3,617,850 - 3,617,850 333,068 10% FIXED CHARGES 362,692 366,170 410,071 379,946 379,946 - 379,946 (30,125) (7%) CAPITAL OUTLAY 136,662 706,341 326,430 378,000 - 374,800 374,800 48,370 15% NON-CAPITALIZED ASSETS 57,162 68,198 87,465 87,200 87,200 - 87,200 (265) (0%) Total 5,348,266 6,301,872 7,526,165 8,491,069 7,842,126 648,749 8,490,875 964,710 13% Net Cost $ 5,348,266 $ 6,301,872 $ 7,526,165 $ 8,491,069 $ 7,842,126 $ 648,749 $ 8,490,875 $ 964,710 13% Harnett County, North Carolina | Approved Budget 2025-2026 177 enterPrise Fundswater and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $214,800. 178 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsHarnett Regional Water – Water Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,418,551 1,589,359 1,901,600 2,022,500 2,022,500 - 2,022,500 120,900 6% PROFESSIONAL SERVICES 13,296 66,542 601,900 438,000 438,000 - 438,000 (163,900) (27%) SUPPLIES & MATERIALS 2,936,263 3,407,631 3,807,500 4,080,600 4,080,600 - 4,080,600 273,100 7% CURRENT SERVICES 2,665,845 3,262,761 4,187,020 4,551,003 4,551,003 - 4,551,003 363,983 9% FIXED CHARGES 687,446 695,442 804,620 676,117 676,117 - 676,117 (128,503) (16%) CAPITAL OUTLAY 258,656 63,723 76,000 - - - - (76,000) (100%) NON-CAPITALIZED ASSETS 14,431 9,713 39,700 23,500 23,500 - 23,500 (16,200) (41%) Total 7,994,488 9,095,171 11,418,340 11,791,720 11,791,720 - 11,791,720 373,380 3% Net Cost $ 7,994,488 $ 9,095,171 $ 11,418,340 $ 11,791,720 $ 11,791,720 $ - $ 11,791,720 $ 373,380 3% Harnett County, North Carolina | Approved Budget 2025-2026 179 enterPrise FundsExpansion & Other Notes Fund capital costs for replacement equipment at Harnett Regional Water (HRW) located at 312 W Duncan Street, Lillington: Provide funding for capital expense to replace a 50KW generator at the maintenance building and a replacement mower at the North Harnett Wastewater Treatment Plant (NHWWTP). The existing 50KW generator is unrepairable, and the replacement will ensure emergency backup generation at the maintenance building. The current mower is also unrepairable and the replacement will allow for continued landscape management on the 50+ acre site. Net Cost: $86,400. Harnett Regional Water – North Harnett Wastewater Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,040,691 1,163,445 1,449,550 1,514,000 1,514,000 - 1,514,000 64,450 4% PROFESSIONAL SERVICES 45,163 45,325 61,200 82,000 82,000 - 82,000 20,800 34% SUPPLIES & MATERIALS 430,976 451,119 724,075 790,075 790,075 - 790,075 66,000 9% CURRENT SERVICES 1,241,287 1,619,879 1,516,715 1,640,575 1,700,575 - 1,700,575 183,860 12% FIXED CHARGES 387,865 427,645 930,026 876,026 876,026 - 876,026 (54,000) (6%) CAPITAL OUTLAY - 67,109 58,375 88,000 - 86,400 86,400 28,025 48% NON-CAPITALIZED ASSETS 11,271 11,243 26,000 25,500 25,500 - 25,500 (500) (2%) Total 3,157,253 3,785,765 4,765,941 5,016,176 4,988,176 86,400 5,074,576 308,635 6% Net Cost $ 3,157,253 $ 3,785,765 $ 4,765,941 $ 5,016,176 $ 4,988,176 $ 86,400 $ 5,074,576 $ 308,635 6% 180 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsExpansion & Other Notes Fund one full-time employee and operating costs to support Harnett Regional Water (HRW) located at Shady Grove Road, Spring Lake: Provide funding for one full-time Utility System Pump Technician position (grade 19) and operating expenses, such as computers, uniforms, and equipment. The new Utility System Pump Technician position is needed to comply with the growth in residential housing throughout the county. The majority of new subdivisions are connecting to sewer and adding sewer lift stations at each location. Some of the larger developments add two or more when building is complete. These stations need to be visited and maintained on a daily basis. Currently, HRW has over 135 stations. Net Cost: $71,508. Fund capital costs for one new vehicle and one replacement vehicle at Harnett Regional Water (HRW) located at Shady Grove Road, Spring Lake: Provide funding for capital expenses to purchase a new service truck for the new requested Utility System Pump Technician position and a replacement vehicle at the South Harnett Wastewater Treatment Plant (SHWWTP). The current vehicle has excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $128,400. Fund capital costs for one new trailer at Harnett Regional Water (HRW) located at Shady Grove Road, Spring Lake: Provide funding for capital expenses to purchase a new drop deck trailer to haul the 30 foot scissor lift. Net Cost: $22,700. Harnett Regional Water – South Harnett Wastewater Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 1,119,075 1,249,228 1,546,004 1,661,004 1,590,245 71,508 1,661,753 115,749 7% PROFESSIONAL SERVICES 39,860 40,885 40,300 87,500 87,500 - 87,500 47,200 117% SUPPLIES & MATERIALS 229,316 290,473 379,300 437,350 437,350 - 437,350 58,050 15% CURRENT SERVICES 1,214,984 1,553,197 1,613,070 2,069,100 2,069,100 - 2,069,100 456,030 28% FIXED CHARGES 436,771 411,023 652,839 640,839 640,839 - 640,839 (12,000) (2%) CAPITAL OUTLAY 102,656 187,167 257,875 154,000 - 151,100 151,100 (106,775) (41%) NON-CAPITALIZED ASSETS 26,471 4,998 28,200 39,700 39,700 - 39,700 11,500 41% Total 3,169,133 3,736,971 4,517,588 5,089,493 4,864,734 222,608 5,087,342 569,754 13% Net Cost $ 3,169,133 $ 3,736,971 $ 4,517,588 $ 5,089,493 $ 4,864,734 $ 222,608 $ 5,087,342 $ 569,754 13% Harnett County, North Carolina | Approved Budget 2025-2026 181 enterPrise FundsHarnett Regional Water – Retiree Insurance The Harnett Regional Water (HRW) Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical benefits and Medicare supplement reimbursements for eligible HRW county retirees as directed by the County’s Personnel Ordinance. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Expenses SALARIES & BENEFITS 64,280 75,724 55,426 - 98,449 - 98,449 43,023 78% Total 64,280 75,724 55,426 - 98,449 - 98,449 43,023 78% Net Cost $ 64,280 $ 75,724 $ 55,426 $ - $ 98,449 $ - $ 98,449 $ 43,023 78% 182 Harnett County, North Carolina | Approved Budget 2025-2026 enterPrise FundsExpansion & Other Notes Fund two full-time employees and operating costs to support Solid Waste located at 449 Daniels Rd, Dunn and 1086 Poplar Drive, Spring Lake: Provide funding for two full-time Heavy Equipment Operator positions (grade 18) and operating expenses, such as uniforms. The new Heavy Equipment Operators are needed to assist with extended hours of operation at the landfills. Net Cost: $133,312. Solid Waste Fund It is the mission of the Harnett County Solid Waste Department to be an innovative and responsive organization that aggressively provides environmentally sound and fiscally responsible waste management all while educating the public on responsible long term waste management practices and systems. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED REVENUE 378,939 418,366 300,000 375,000 375,000 - 375,000 75,000 25% SERVICE CHARGES 18,173 8,173 6,858 - - - - (6,858) (100%) ENTERPRISE CHARGES 3,525,625 3,472,432 3,912,000 3,514,000 3,514,000 - 3,514,000 (398,000) (10%) FACILITY FEES 4,824,836 4,919,568 4,822,000 4,822,000 4,983,554 - 4,983,554 161,554 3% MISCELLANEOUS INCOME (572,047) 109,717 185,000 100,000 100,000 - 100,000 (85,000) (46%) Total 8,175,526 8,928,256 9,225,858 8,811,000 8,972,554 - 8,972,554 (253,304) (3%) Expenses SALARIES & BENEFITS 1,195,304 1,298,524 1,501,816 78,300 1,602,790 133,312 1,736,102 234,286 16% PROFESSIONAL SERVICES 126,120 147,696 181,340 224,340 224,340 - 224,340 43,000 24% SUPPLIES & MATERIALS 124,346 153,421 246,087 413,549 413,549 - 413,549 167,462 68% CURRENT SERVICES 687,517 1,154,811 1,427,745 858,738 858,738 - 858,738 (569,007) (40%) FIXED CHARGES 4,200,575 4,733,695 4,912,877 5,329,259 5,329,259 - 5,329,259 416,382 8% CAPITAL OUTLAY (66,956) - 95,154 7,200 7,200 - 7,200 (87,954) (92%) NON-CAPITALIZED ASSETS - 9,341 19,326 15,400 15,400 - 15,400 (3,926) (20%) INTERFUND / BUDGETARY 900,928 1,636,229 841,513 387,966 387,966 - 387,966 (453,547) (54%) Total 7,167,834 9,133,717 9,225,858 7,314,752 8,839,242 133,312 8,972,554 (253,304) (3%) Net Cost $ (1,007,692) $ 205,461 $ - $ (1,496,248) $ (133,312) $ 133,312 $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 183 enterPrise FundsSolid Waste Revenues Revenue: FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved RESTRICTED - STATE 378,939 418,366 300,000 375,000 - 375,000 SERVICE CHARGES - INDIRECT COST - - 6,858 - - - SERVICE CHARGES - INVEST EARNINGS 18,173 8,173 - - - - ENTR CHARGES - OTHER SERVICES 3,513,150 3,458,307 3,900,000 3,500,000 - 3,500,000 ENTR CHARGES - SPECIAL CHARGES 12,375 14,125 12,000 14,000 - 14,000 ENTR CHARGES - RETURNED CHECK 100 - - - - - FACILITY FEES - SW - CURRENT 4,786,060 4,886,580 4,800,000 4,950,554 - 4,950,554 FACILITY FEES - SW - PRIOR 38,776 32,988 22,000 33,000 - 33,000 SALE OF MATERIALS AND SCRAP 93,417 109,253 185,000 100,000 - 100,000 SALE OF ASSETS 52,625 - - - - - CAPITAL OUTLAY OFFSET (738,120) - - - - - INSURANCE SETTLEMENT 19,356 - - - - - OTHER REVENUE 675 464 - - - - Total Revenue $ 8,175,526 $ 8,928,256 $ 9,225,858 $ 8,972,554 $ - $ 8,972,554 Other Funds Harnett County, North Carolina | Approved Budget 2025-2026 185 other FundsExpansion & Other Notes Capital Improvements Program Funding: The FY 2026 budget includes $1,400,000 to fund the CIP school maintenance fund. Because of the loss of more than $1 million in lottery proceeds, the Approved 2026-2032 CIP reduced the funding to $410,000 per year. Because of the importance of providing maintenance for schools, funding has been restored to what was originally recommended. The County has absorbed the loss in lottery proceeds. Capital Reserve Funds Capital Reserve Funds account for financial resources that are earmarked for future capital needs. Board of Education Capital Reserve This fund accounts for the expenditures and revenues directly associated with the capital purchases of the Harnett County Schools. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - GENERAL 1,841,528 2,453,056 - - - - - - -% FUND BALANCE APPROPRIATED - - 2,421,528 - 2,421,528 - 2,421,528 - -% Total 1,841,528 2,453,056 2,421,528 - 2,421,528 - 2,421,528 - -% Expenses CAPITAL OUTLAY 430,536 568,773 1,021,528 - 1,021,528 - 1,021,528 - -% EDUCATION - 1,246,526 1,400,000 - 1,400,000 - 1,400,000 - -% Total 430,536 1,815,299 2,421,528 - 2,421,528 - 2,421,528 - -% Net Cost $ (1,410,992) $ (637,757) $ - $ - $ - $ - $ - $ - -% 186 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsCentral Carolina Community College Capital Reserve This fund accounts for the expenditures and revenues directly associated with the capital purchases of Central Carolina Community College. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - GENERAL - 589,000 - - - - - - -% TRANSFERS FROM - CAPITAL RESERVE - 210,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 231,725 - 589,000 - 589,000 357,275 154% Total - 799,000 231,725 - 589,000 - 589,000 357,275 154% Expenses EDUCATION - - 231,725 - 589,000 - 589,000 357,275 154% Total - - 231,725 - 589,000 - 589,000 357,275 154% Net Cost $ - $ (799,000) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 187 other FundsEconomic Development Capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Economic Department. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - INVEST EARNINGS 2,500,000 3,000,000 - - - - - - -% TRANSFERS FROM - GENERAL 5,500,000 - 100,000 - - - - (100,000) (100%) FUND BALANCE APPROPRIATED - - 8,000,000 - 94,850 - 94,850 (7,905,150) (99%) Total 8,000,000 3,000,000 8,100,000 - 94,850 - 94,850 (8,005,150) (99%) Expenses PROFESSIONAL SERVICES - 11,739 5,100,000 - 94,850 - 94,850 (5,005,150) (98%) CAPITAL OUTLAY - - 3,000,000 - - - - (3,000,000) (100%) Total - 11,739 8,100,000 - 94,850 - 94,850 (8,005,150) (99%) Net Cost $ (8,000,000) $ (2,988,261) $ - $ - $ - $ - $ - $ - -% 188 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsExpansion & Other Notes Capital Improvements Program Funding: The FY 2026 budget includes funding for the following capital items, which were approved in the FY 2026-2032 Capital Improvements Program: >Replacement of a Convalescent Transport Unit ($141,136) >Replacement of one Emergency Transport Units ($285,709) Due to supply chain issues, two Emergency Transport Units that were budgeted in FY 2025 will now be purchased in FY 2026. >Replacement of two Emergency Transport Units ($527,658) - estimated arrival November 2025 and June 2026 Emergency Services Capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Emergency Services Department. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - FEDERAL 424,211 - - - - - - - -% SERVICE CHARGES - DEPARTMENTAL - 184,470 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS - 646,100 - - - - - - -% SALE OF ASSETS 51,800 43,347 - - - - - - -% TRANSFERS FROM - GENERAL 690,000 1,100,000 - - - - - - -% TRANSFERS FROM - CAPITAL RESERVE 571,535 - - - - - - - -% FUND BALANCE APPROPRIATED - - 2,113,928 - 1,377,658 - 1,377,658 (736,270) (35%) Total 1,737,546 1,973,917 2,113,928 - 1,377,658 - 1,377,658 (736,270) (35%) Expenses PROFESSIONAL SERVICES 8,551 - - - - - - - -% CAPITAL OUTLAY 391,646 793,395 1,816,167 527,658 954,503 - 954,503 (861,664) (47%) INTERFUND / BUDGETARY - - 297,761 - 423,155 - 423,155 125,394 42% Total 400,197 793,395 2,113,928 527,658 1,377,658 - 1,377,658 (736,270) (35%) Net Cost $ (1,337,349) $ (1,180,522) $ - $ 527,658 $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 189 other FundsExpansion & Other Notes The approved funding: >Provides funding a new maintenance building at Harnett Regional Jetport ($55,000) >Provides funding for Hangar Upfit - office space at Harnett Regional Jetport ($25,000) >Provides funding for property cleanup at Harnett Regional Jetport ($100,000) >Provides funding for the demolition of the old daycare facility at Benhaven Campus ($50,000) >Provides funding for the relocation and renovation of IT/GIS office space ($200,000) General Government Capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for various Harnett County departments (unless otherwise noted). Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - INVEST EARNINGS 15,101 3,501,773 500,000 - - - - (500,000) (100%) SALE OF ASSETS 9,156 - - - - - - - -% OTHER REVENUE 100,000 - - - - - - - -% TRANSFERS FROM - CAPITAL PROJECT 334,360 71,187 - - - - - - -% FUND BALANCE APPROPRIATED - - 6,284,635 - - 1,705,000 1,705,000 (4,579,635) (73%) Total 458,617 3,572,960 6,784,635 - - 1,705,000 1,705,000 (5,079,635) (75%) Expenses PROFESSIONAL SERVICES 258,920 274,570 319,473 - - 500,000 500,000 180,527 57% SUPPLIES & MATERIALS - 36,942 2,820 - - - - (2,820) (100%) CURRENT SERVICES - 9,489 - - - - - - -% FIXED CHARGES - - 100,000 - - 350,000 350,000 250,000 250% CAPITAL OUTLAY 334,734 9,465 211,173 - - 80,000 80,000 (131,173) (62%) NON-CAPITALIZED ASSETS - 25,229 24,217 - - - - (24,217) (100%) INTERFUND / BUDGETARY 678,876 210,000 1,926,618 - - 775,000 775,000 (1,151,618) (60%) Total 1,272,530 565,695 2,584,301 - - 1,705,000 1,705,000 (879,301) (34%) Net Cost $ 813,913 $ (3,007,265) $ (4,200,334) $ - $ - $ - $ - $ 4,200,334 (100%) 190 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsCapital Improvements Program Funding: The FY 2026 budget includes funding for the following capital items, which were approved in the FY 2026-2032 Capital Improvements Program: >Provides funding for the Fleet Maintenance Expansion project ($775,000) >Provides funding for the Highland Road Extension Project - grant match ($500,000) Harnett County, North Carolina | Approved Budget 2025-2026 191 other FundsExpansion & Other Notes Capital Improvements Program Funding: The FY 2026 budget includes $500,000 to fund various facilities’ maintenance projects. Facilities Maintenance Capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for improvements to Harnett County facilities. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL - 287,301 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS - 1,000,000 - - - - - - -% SALE OF ASSETS 7,822 - - - - - - - -% TRANSFERS FROM - GENERAL 500,000 500,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 500,000 - - 500,000 500,000 - -% Total 507,822 1,787,301 500,000 - - 500,000 500,000 - -% Expenses CURRENT SERVICES 180,000 750,819 500,000 - - 500,000 500,000 - -% Total 180,000 750,819 500,000 - - 500,000 500,000 - -% Net Cost $ (327,822) $ (1,036,482) $ - $ - $ - $ - $ - $ - -% 192 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsLibrary Capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Public Library and branches. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - LOCAL 73,364 93,512 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS - 60,422 - - - - - - -% CONTRIBUTIONS AND DONATIONS 100 - - - - - - - -% FUND BALANCE APPROPRIATED - - 47,529 - - - - (47,529) (100%) Total 73,464 153,934 47,529 - - - - (47,529) (100%) Expenses CURRENT SERVICES - - 4,800 - - - - (4,800) (100%) NON-CAPITALIZED ASSETS - - 42,729 - - - - (42,729) (100%) Total - - 47,529 - - - - (47,529) (100%) Net Cost $ (73,464) $ (153,934) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 193 other FundsExpansion & Other Notes Capital Improvements Program Funding: The FY 2026 budget includes funding for the following capital items, which were approved in the FY 2026-2032 Capital Improvements Program: >Anderson Creek Park Development Phase 3 ($140,612) >Cape Fear Shiner Park Development Phase 2 ($262,600) >Neills Creek Park Development Phase 1 ($387,822) Parks & Recreation Capital Reserve This fund is used to account for the expenditures and revenues directly associated with capital purchases for improvements to the County’s parks and other recreation facilities. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - INVEST EARNINGS - 939,400 - - - - - - -% TRANSFERS FROM - GENERAL 700,000 331,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 1,059,479 - 891,034 - 891,034 (168,445) (16%) Total 700,000 1,270,400 1,059,479 - 891,034 - 891,034 (168,445) (16%) Expenses PROFESSIONAL SERVICES 7,200 75,948 201,500 - - - - (201,500) (100%) SUPPLIES & MATERIALS 7,479 10,399 5,500 - - - - (5,500) (100%) CURRENT SERVICES 3,000 66,719 58,000 - - - - (58,000) (100%) CAPITAL OUTLAY - 23,381 - - - - - - -% NON-CAPITALIZED ASSETS 17,335 45,306 16,000 - - - - (16,000) (100%) INTERFUND / BUDGETARY - 73,500 778,479 - 891,034 - 891,034 112,555 14% Total 35,014 295,253 1,059,479 - 891,034 - 891,034 (168,445) (16%) Net Cost $ (664,986) $ (975,147) $ - $ - $ - $ - $ - $ - -% 194 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsExpansion & Other Notes Capital Improvements Program Funding: The FY 2026 budget incorporates funding for new fleet vehicles, as initially approved in the FY 2026-2032 Capital Improvements Program. These vehicles will be acquired through a leasing agreement with Enterprise. Sheriff’s Capital Reserve This fund is used to account for the expenditures and revenues directly associated with the capital purchases for the Harnett County Sheriff’s. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - INVEST EARNINGS - 724,700 - - - - - - -% SALE OF ASSETS 51,504 21,856 - - - - - - -% CONTRIBUTIONS AND DONATIONS 100 - - - - - - - -% INSURANCE SETTLEMENT 65,286 29,628 - - - - - - -% TRANSFERS FROM - GENERAL 1,112,285 874,700 - - 224,700 - 224,700 224,700 -% FUND BALANCE APPROPRIATED - - 824,700 - 653,000 281,340 934,340 109,640 13% Total 1,229,175 1,650,884 824,700 - 877,700 281,340 1,159,040 334,340 41% Expenses CAPITAL OUTLAY 650,400 1,470,709 824,700 800,000 877,700 281,340 1,159,040 334,340 41% Total 650,400 1,470,709 824,700 800,000 877,700 281,340 1,159,040 334,340 41% Net Cost $ (578,775) $ (180,175) $ - $ 800,000 $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 195 other FundsSolid Waste Post Closure Fund This fund is used to account for any necessary activity associated with maintenance and monitoring functions of the Dunn-Erwin and Anderson Creek municipal landfill facilities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - ENTERPRISE 237,350 251,591 251,591 251,591 251,591 - 251,591 - -% Total 237,350 251,591 251,591 251,591 251,591 - 251,591 - -% Expenses PROFESSIONAL SERVICES - - 251,591 251,591 251,591 - 251,591 - -% Total - - 251,591 251,591 251,591 - 251,591 - -% Net Cost $ (237,350) $ (251,591) $ - $ - $ - $ - $ - $ - -% 196 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsSolid Waste Capital Reserve Fund This fund accounts for the expenditures and revenues directly associated with capital purchases for the Solid Waste enterprise fund. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - ENTERPRISE 315,628 1,233,188 443,272 - - - - (443,272) (100%) FUND BALANCE APPROPRIATED - - 2,398,965 - - - - (2,398,965) (100%) Total 315,628 1,233,188 2,842,237 - - - - (2,842,237) (100%) Expenses CAPITAL OUTLAY (671,164) - 1,500,000 - - - - (1,500,000) (100%) INTERFUND / BUDGETARY - - 1,342,237 - - - - (1,342,237) (100%) Total (671,164) - 2,842,237 - - - - (2,842,237) (100%) Net Cost $ (986,792) $ (1,233,188) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 197 other FundsTransportation Capital Reserve This fund accounts for capital projects and purchases for Harnett Regional Jetport. Please refer to the Harnett County Approved 2026-2032 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - CAPITAL PROJECT 11,869 - - - - - - - -% Total 11,869 - - - - - - - -% Expenses INTERFUND / BUDGETARY (1,782) (6,000,000) - - - - - - -% Total (1,782) (6,000,000) - - - - - - -% Net Cost $ (13,651) $ (6,000,000) $ - $ - $ - $ - $ - $ - -% 198 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsDebt Service Funds Debt Service funds account for the debt obligations of the County’s three major operating funds: General, Harnett Regional Water, and Solid Waste. General Government Debt Service Fund This fund accounts for the expenditures and revenues directly associated with general government debt obligations of the County. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues ARTICLE 40 SALES TAX 3,092,250 - - - - - - - -% ARTICLE 42 SALES TAX 6,184,499 - - - - - - - -% ARTICLE 46 SALES TAX 4,061,296 - - - - - - - -% SERVICE CHARGES - INVEST EARNINGS 3,189,587 273,119 - - - - - - -% TRANSFERS FROM - GENERAL 11,000,000 4,897,823 4,774,701 - 4,774,701 - 4,774,701 - -% Total 27,527,632 5,170,942 4,774,701 - 4,774,701 - 4,774,701 - -% Expenses DEBT SERVICE 22,267,762 4,894,323 4,774,701 3,280,075 4,774,701 - 4,774,701 - -% INTERFUND / BUDGETARY - 18,561,508 - - - - - - -% Total 22,267,762 23,455,831 4,774,701 3,280,075 4,774,701 - 4,774,701 - -% Net Cost $ (5,259,870) $ 18,284,889 $ - $ 3,280,075 $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 199 other FundsBoard of Education Debt Service Fund This fund accounts for the expenditures and revenues directly associated with general government debt obligations of Harnett County Schools. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues ARTICLE 40 SALES TAX - 3,133,017 2,415,182 - 2,415,182 - 2,415,182 - -% ARTICLE 42 SALES TAX - 6,266,034 5,244,640 - 5,244,640 - 5,244,640 - -% ARTICLE 46 SALES TAX - 4,300,749 3,122,285 - 3,122,285 - 3,122,285 - -% SERVICE CHARGES - INVEST EARNINGS - 564,445 - - - - - - -% TRANSFERS FROM - GENERAL - 6,102,177 6,225,299 - 6,225,299 - 6,225,299 - -% TRANSFERS FROM - DEBT SERVICE - 18,561,508 - - - - - - -% FUND BALANCE APPROPRIATED - - - - 5,382,482 - 5,382,482 5,382,482 -% Total - 38,927,930 17,007,406 - 22,389,888 - 22,389,888 5,382,482 32% Expenses DEBT SERVICE - 16,730,961 17,007,406 14,409,016 22,389,888 - 22,389,888 5,382,482 32% Total - 16,730,961 17,007,406 14,409,016 22,389,888 - 22,389,888 5,382,482 32% Net Cost $ - $ (22,196,969) $ - $ 14,409,016 $ - $ - $ - $ - -% 200 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsHarnett Regional Water Debt Service Fund This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Harnett Regional Water System and water and sewer districts. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - ENTERPRISE 4,475,065 4,441,495 4,333,807 - 4,271,889 - 4,271,889 (61,918) (1%) FUND BALANCE APPROPRIATED - - 7,000 - - - - (7,000) (100%) Total 4,475,065 4,441,495 4,340,807 - 4,271,889 - 4,271,889 (68,918) (2%) Expenses DEBT SERVICE 1,203,973 4,437,494 4,340,807 - 4,271,889 - 4,271,889 (68,918) (2%) Total 1,203,973 4,437,494 4,340,807 - 4,271,889 - 4,271,889 (68,918) (2%) Net Cost $ (3,271,092) $ (4,001) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 201 other FundsSolid Waste Debt Service Fund This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Solid Waste Fund. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - ENTERPRISE 347,950 151,450 146,650 - 136,375 - 136,375 (10,275) (7%) Total 347,950 151,450 146,650 - 136,375 - 136,375 (10,275) (7%) Expenses DEBT SERVICE 15,978 144,450 146,650 - 136,375 - 136,375 (10,275) (7%) Total 15,978 144,450 146,650 - 136,375 - 136,375 (10,275) (7%) Net Cost $ (331,972) $ (7,000) $ - $ - $ - $ - $ - $ - -% 202 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsInternal Service Funds Internal service funds account for the financing of goods and services provided by one County department to other County departments on a cost-reimbursement basis. Dental Insurance Fund This fund is used to account for revenues and expenses of the County’s self-insured dental coverage for County employees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 519,534 570,910 650,000 - 650,000 - 650,000 - -% Total 519,534 570,910 650,000 - 650,000 - 650,000 - -% Expenses FIXED CHARGES 460,867 461,935 650,000 - 650,000 - 650,000 - -% Total 460,867 461,935 650,000 - 650,000 - 650,000 - -% Net Cost $ (58,667) $ (108,975) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 203 other FundsEmployee Clinic Fund This fund accounts for the revenues and expenses of the Health Clinic operated for County employees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 154,380 186,445 229,901 - 251,784 - 251,784 21,883 10% Total 154,380 186,445 229,901 - 251,784 - 251,784 21,883 10% Expenses SALARIES & BENEFITS 124,035 136,604 149,850 - 159,228 - 159,228 9,378 6% SUPPLIES & MATERIALS 33,900 36,938 51,400 51,300 51,300 - 51,300 (100) (0%) CURRENT SERVICES 265 - 4,730 300 300 - 300 (4,430) (94%) FIXED CHARGES 19,880 21,823 23,921 24,956 24,956 - 24,956 1,035 4% NON-CAPITALIZED ASSETS - - - 16,000 16,000 - 16,000 16,000 -% Total 178,080 195,365 229,901 92,556 251,784 - 251,784 21,883 10% Net Cost $ 23,700 $ 8,920 $ - $ 92,556 $ - $ - $ - $ - -% 204 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsExpansion & Other Notes The FY 2026 budget includes funding for replacement vehicles at Department of Social Services (DSS), Parks and Recreation and Development Services: As part of the vehicle renewal program, six vehicles from three departments are recommened for replacement during FY 2026. Fiscal year 2026 departments include: DSS (2), Parks and Recreation (2) and Development Services (2). The vehicles selected for replacement are part of the aged fleet, some with high miles, and all past the powertrain warranty which also skews resale values when sold on GovDeals (online government auction platform). Net Cost: $229,250. Fleet Replacement Fund This fund is used to account for the expenditures and revenues directly associated with vehicle replacements for General Fund departments, not including public safety. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 121,749 417,816 192,640 254,748 254,748 - 254,748 62,108 32% SALE OF ASSETS 16,270 22,360 31,639 12,000 12,000 - 12,000 (19,639) (62%) INSURANCE SETTLEMENT - - 32,042 - - - - (32,042) (100%) TRANSFERS FROM - GENERAL 100,000 - - - - - - - -% FUND BALANCE APPROPRIATED - - 431,000 - - - - (431,000) (100%) Total 238,019 440,176 687,321 266,748 266,748 - 266,748 (420,573) (61%) Expenses FIXED CHARGES 14,650 - - - - - - - -% CAPITAL OUTLAY 144,477 531,943 687,321 - - 229,250 229,250 (458,071) (67%) INTERFUND / BUDGETARY - - - - - 37,498 37,498 37,498 -% Total 159,127 531,943 687,321 - - 266,748 266,748 (420,573) (61%) Net Cost $ (78,892) $ 91,767 $ - $ (266,748) $ (266,748) $ 266,748 $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 205 other FundsFlexible Spending Fund This fund accounts for employee pre-tax contributions that are later reimbursed for eligible medical, dental, and childcare expenses. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 335,700 368,200 400,000 - 400,000 - 400,000 - -% Total 335,700 368,200 400,000 - 400,000 - 400,000 - -% Expenses FIXED CHARGES 318,214 353,249 400,000 - 400,000 - 400,000 - -% Total 318,214 353,249 400,000 - 400,000 - 400,000 - -% Net Cost $ (17,486) $ (14,951) $ - $ - $ - $ - $ - $ - -% 206 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsHealth Insurance Fund This fund is used to account for revenues and expenses of the county’s self-insured medical coverage for County employees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 11,097,616 11,495,417 12,000,000 13,800,000 13,800,000 - 13,800,000 1,800,000 15% RX REBATE 313,483 - - - - - - - -% OTHER REVENUE 947,519 1,449,860 - - - - - - -% FUND BALANCE APPROPRIATED - - 1,503,500 1,965,890 1,965,890 - 1,965,890 462,390 31% Total 12,358,618 12,945,277 13,503,500 15,765,890 15,765,890 - 15,765,890 2,262,390 17% Expenses PROFESSIONAL SERVICES - 39,279 140,000 140,000 140,000 - 140,000 - -% CURRENT SERVICES - 4,038 4,537 4,890 4,890 - 4,890 353 8% FIXED CHARGES 10,662,370 12,423,032 13,358,963 15,621,000 15,621,000 - 15,621,000 2,262,037 17% Total 10,662,370 12,466,349 13,503,500 15,765,890 15,765,890 - 15,765,890 2,262,390 17% Net Cost $ (1,696,248) $ (478,928) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 207 other FundsInformation Technology Fund This fund is used to account for the activity associated with the County’s information technology needs. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL - 221,493 - 166,000 166,000 - 166,000 166,000 -% SERVICE CHARGES - INVEST EARNINGS - 250,000 - - - - - - -% SALE OF ASSETS 51,434 20,481 - 10,000 10,000 - 10,000 10,000 -% LEASE / RENT 981,211 947,466 957,900 972,790 972,790 - 972,790 14,890 2% OTHER REVENUE 569,165 727,436 2,477,060 2,809,750 2,809,750 - 2,809,750 332,690 13% TRANSFERS FROM - GENERAL 2,074,009 350,000 - - - - - - -% FUND BALANCE APPROPRIATED - - - 344,640 344,640 - 344,640 344,640 -% Total 3,675,819 2,516,876 3,434,960 4,303,180 4,303,180 - 4,303,180 868,220 25% Expenses SUPPLIES & MATERIALS 443 1,191 20,000 20,000 20,000 - 20,000 - -% CURRENT SERVICES 353,923 435,034 568,180 575,580 575,580 - 575,580 7,400 1% FIXED CHARGES 744,068 1,046,865 1,951,000 2,234,600 2,234,600 - 2,234,600 283,600 15% CAPITAL OUTLAY 938,764 - - 500,000 500,000 - 500,000 500,000 -% NON-CAPITALIZED ASSETS 610,120 445,352 895,780 973,000 973,000 - 973,000 77,220 9% Total 2,647,318 1,928,442 3,434,960 4,303,180 4,303,180 - 4,303,180 868,220 25% Net Cost $ (1,028,501) $ (588,434) $ - $ - $ - $ - $ - $ - -% 208 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsRetiree Health Insurance Fund This fund is used to account for revenues and expenses of the County’s self-insured medical coverage for eligible County retirees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 1,409,302 1,303,629 1,500,000 - 1,500,000 - 1,500,000 - -% ENTR CHARGES - RETURNED CHECK 225 75 - - - - - - -% Total 1,409,527 1,303,704 1,500,000 - 1,500,000 - 1,500,000 - -% Expenses FIXED CHARGES 1,357,594 1,006,285 1,500,000 - 1,500,000 - 1,500,000 - -% Total 1,357,594 1,006,285 1,500,000 - 1,500,000 - 1,500,000 - -% Net Cost $ (51,933) $ (297,419) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 209 other FundsRisk Management Fund This fund is used to account for revenues and expenses of the county’s self-insured risk management for County employees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL - 1,584,806 1,971,757 - 2,112,435 - 2,112,435 140,678 7% SERVICE CHARGES - INVEST EARNINGS - 500,000 - - - - - - -% OTHER REVENUE - 3,847 - - - - - - -% TRANSFERS FROM - INTERNL SERVICE 1,000,000 - - - - - - - -% Total 1,000,000 2,088,653 1,971,757 - 2,112,435 - 2,112,435 140,678 7% Expenses FIXED CHARGES - 1,455,955 1,971,757 - 2,112,435 - 2,112,435 140,678 7% Total - 1,455,955 1,971,757 - 2,112,435 - 2,112,435 140,678 7% Net Cost $ (1,000,000) $ (632,698) $ - $ - $ - $ - $ - $ - -% 210 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsUnemployment Insurance Fund This fund accounts for funds set aside for unemployment claims against Harnett County processed through the NC Department of Commerce Division of Employment Security. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 128,055 93,116 250,000 - 250,000 - 250,000 - -% Total 128,055 93,116 250,000 - 250,000 - 250,000 - -% Expenses SALARIES & BENEFITS 31,607 49,732 250,000 - 250,000 - 250,000 - -% INTERFUND / BUDGETARY 1,000,000 - - - - - - - -% Total 1,031,607 49,732 250,000 - 250,000 - 250,000 - -% Net Cost $ 903,552 $ (43,384) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 211 other FundsWorkers Compensation Insurance Fund This fund is used to account for revenues and expenses of the county’s self-insured workers compensation for County employees. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 553,775 543,552 850,000 - 850,000 - 850,000 - -% INSURANCE SETTLEMENT 218 - - - - - - - -% OTHER REVENUE 5,575 - - - - - - - -% FUND BALANCE APPROPRIATED - - 1,050,000 - 25,000 - 25,000 (1,025,000) (98%) Total 559,568 543,552 1,900,000 - 875,000 - 875,000 (1,025,000) (54%) Expenses FIXED CHARGES 854,567 516,874 1,900,000 - 875,000 - 875,000 (1,025,000) (54%) Total 854,567 516,874 1,900,000 - 875,000 - 875,000 (1,025,000) (54%) Net Cost $ 294,999 $ (26,678) $ - $ - $ - $ - $ - $ - -% 212 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsSpecial Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted for particular purposes. American Rescue Plan Funds This fund accounts for the funds received by the Federal government to manage the effects of the COVID-19 pandemic. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - FEDERAL 7,001,497 4,847,917 5,458,946 - - - - (5,458,946) (100%) SERVICE CHARGES - INVEST EARNINGS 880,076 1,182,787 - - - - - - -% FUND BALANCE APPROPRIATED - - 2,083,858 - - - - (2,083,858) (100%) Total 7,881,573 6,030,704 7,542,804 - - - - (7,542,804) (100%) Expenses SALARIES & BENEFITS 117,822 - - - - - - - -% FIXED CHARGES 15,000 - - - - - - - -% CAPITAL OUTLAY 5,619,227 1,571,309 - - - - - - -% INTERFUND / BUDGETARY 1,249,448 3,276,608 7,542,804 - - - - (7,542,804) (100%) Total 7,001,497 4,847,917 7,542,804 - - - - (7,542,804) (100%) Net Cost $ (880,076) $ (1,182,787) $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 213 other FundsExpansion & Other Notes The FY 2026 budget includes funding for new dive team equipment, new vehicles and upfit equipment, technology equipment, and software upgrades at the Sheriff’s Office. Asset Forfeiture Fund This fund accounts for the revenues of assets seized as a result of criminal activity. These funds are forwarded to the County by the State for asset seizures that result from law enforcement efforts that the Harnett County Sheriff’s Office participated in. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues OTHER REVENUE - 579,883 - - - - - - -% FUND BALANCE APPROPRIATED - - 963,500 - 778,050 - 778,050 (185,450) (19%) Total - 579,883 963,500 - 778,050 - 778,050 (185,450) (19%) Expenses SUPPLIES & MATERIALS 14,943 - 20,000 20,000 20,000 - 20,000 - -% CURRENT SERVICES 25,830 - - - - - - - -% FIXED CHARGES 10,575 7,144 310,000 398,100 398,100 - 398,100 88,100 28% CAPITAL OUTLAY 267,986 171,566 305,000 250,000 250,000 - 250,000 (55,000) (18%) NON-CAPITALIZED ASSETS 113,248 61,519 328,500 109,950 109,950 - 109,950 (218,550) (67%) Total 432,582 240,229 963,500 778,050 778,050 - 778,050 (185,450) (19%) Net Cost $ 432,582 $ (339,654) $ - $ 778,050 $ - $ - $ - $ - -% 214 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsAutomation Enhancement & Preservation Fund This fund accounts for 10 percent of fees collected in the Register of Deeds Office. These funds are required by NC statutes to be set aside and used to finance expenditures to improve automation in the Register of Deeds Office. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - STATE 2,166 - 4,714 - - - - (4,714) (100%) SERVICE CHARGES - DEPARTMENTAL 75,020 76,017 67,600 75,000 75,000 - 75,000 7,400 11% SERVICE CHARGES - INVEST EARNINGS 485 163 - - - - - - -% FUND BALANCE APPROPRIATED - - 49,332 63,076 63,076 - 63,076 13,744 28% Total 77,671 76,180 121,646 138,076 138,076 - 138,076 16,430 14% Expenses PROFESSIONAL SERVICES 7,188 - 121,646 - - - - (121,646) (100%) FIXED CHARGES 114,475 114,749 - 138,076 138,076 - 138,076 138,076 -% Total 121,663 114,749 121,646 138,076 138,076 - 138,076 16,430 14% Net Cost $ 43,992 $ 38,569 $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 215 other FundsConcealed Weapons Fund This fund accounts for the proceeds of concealed weapon permits issued by the Harnett County Sheriff’s Office. These funds are used by the Harnett County Sheriff for law enforcement activities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 134,430 96,901 250,000 - 100,000 - 100,000 (150,000) (60%) Total 134,430 96,901 250,000 - 100,000 - 100,000 (150,000) (60%) Expenses CURRENT SERVICES 131,295 93,915 250,000 - 100,000 - 100,000 (150,000) (60%) Total 131,295 93,915 250,000 - 100,000 - 100,000 (150,000) (60%) Net Cost $ (3,135) $ (2,986) $ - $ - $ - $ - $ - $ - -% 216 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsEmergency Response Planning Fund This fund accounts for the expenditures and revenues related to the County’s emergency response readiness for the Harris Nuclear Power Plant. Duke Energy provides an annual allocation for these activities. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues CONTRIBUTIONS AND DONATIONS 75,000 75,000 75,000 75,000 75,000 - 75,000 - -% FUND BALANCE APPROPRIATED - - 10,000 5,000 5,000 - 5,000 (5,000) (50%) Total 75,000 75,000 85,000 80,000 80,000 - 80,000 (5,000) (6%) Expenses SALARIES & BENEFITS 34,761 48,101 54,887 5,000 58,804 - 58,804 3,917 7% SUPPLIES & MATERIALS 5,117 2,398 3,850 3,950 3,950 - 3,950 100 3% CURRENT SERVICES 1,005 - 4,194 6,070 6,070 - 6,070 1,876 45% FIXED CHARGES 13,310 16,146 17,069 8,000 8,000 - 8,000 (9,069) (53%) NON-CAPITALIZED ASSETS 3,259 557 5,000 1,980 3,176 - 3,176 (1,824) (36%) Total 57,452 67,202 85,000 25,000 80,000 - 80,000 (5,000) (6%) Net Cost $ (17,548) $ (7,798) $ - $ (55,000) $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 217 other FundsEmergency Telephone Fund This fund accounts for the surcharge billed to telephone customers, the proceeds of which are restricted to expenses related to dispatching emergency (911) calls. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues 911 CHARGES 872,801 457,539 - - 387,326 - 387,326 387,326 -% TRANSFERS FROM - GENERAL - 18,058 - - - - - - -% FUND BALANCE APPROPRIATED - - 1,328,373 - 72,892 - 72,892 (1,255,481) (95%) Total 872,801 475,597 1,328,373 - 460,218 - 460,218 (868,155) (65%) Expenses SUPPLIES & MATERIALS 4,549 5,031 10,000 10,000 10,000 - 10,000 - -% CURRENT SERVICES 42,117 126,526 199,351 122,230 122,230 - 122,230 (77,121) (39%) FIXED CHARGES 226,368 238,181 762,272 197,988 197,988 - 197,988 (564,284) (74%) CAPITAL OUTLAY - - - 110,000 110,000 - 110,000 110,000 -% NON-CAPITALIZED ASSETS 424 1,879 356,750 20,000 20,000 - 20,000 (336,750) (94%) INTERFUND / BUDGETARY 24,790 - - - - - - - -% Total 298,248 371,617 1,328,373 460,218 460,218 - 460,218 (868,155) (65%) Net Cost $ (574,553) $ (103,980) $ - $ 460,218 $ - $ - $ - $ - -% 218 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsFines & Forfeitures Fund This trust fund accounts for the collection and payment of legally restricted fines and forfeitures to the Harnett County Board of Education. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues OTHER REVENUE 312,882 119,500 350,000 - 350,000 - 350,000 - -% Total 312,882 119,500 350,000 - 350,000 - 350,000 - -% Expenses CURRENT SERVICES 312,882 119,500 350,000 - 350,000 - 350,000 - -% Total 312,882 119,500 350,000 - 350,000 - 350,000 - -% Net Cost $ - $ - $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 219 other FundsHousing Preservation Fund This fund accounts for the collection and payment of funds awarded by the US Department of Housing and Urban Development to assist with general repairs and rehabilitation services for very-low to low-income homeowners. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - FEDERAL - 203 85,000 37,898 37,898 - 37,898 (47,102) (55%) Total - 203 85,000 37,898 37,898 - 37,898 (47,102) (55%) Expenses PROFESSIONAL SERVICES - - 84,400 37,500 37,500 - 37,500 (46,900) (56%) CURRENT SERVICES - 203 600 398 398 - 398 (202) (34%) Total - 203 85,000 37,898 37,898 - 37,898 (47,102) (55%) Net Cost $ - $ - $ - $ - $ - $ - $ - $ - -% 220 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsOffice of State Budget and Management (OSBM) Grant Fund This fund accounts for restricted grant funding passed through various entities from the NC Office of State Budget and Management (OSBM). Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - STATE 1,184,893 1,218,338 4,712,769 - - - - (4,712,769) (100%) Total 1,184,893 1,218,338 4,712,769 - - - - (4,712,769) (100%) Expenses FIXED CHARGES 1,134,893 1,218,338 246,769 - - - - (246,769) (100%) CAPITAL OUTLAY - - 4,466,000 - - - - (4,466,000) (100%) INTERFUND / BUDGETARY 50,000 - - - - - - - -% Total 1,184,893 1,218,338 4,712,769 - - - - (4,712,769) (100%) Net Cost $ - $ - $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 221 other FundsOpioid Settlement Fund This fund accounts for the restricted funds related to the Opioid settlement. These funds are restricted for their intended purpose under the funding terms. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - OTHER 1,070,433 1,748,390 101,051 - - - - (101,051) (100%) SERVICE CHARGES - INVEST EARNINGS 17,351 83,340 - - - - - - -% FUND BALANCE APPROPRIATED - - 285,464 - - - - (285,464) (100%) Total 1,087,784 1,831,730 386,515 - - - - (386,515) (100%) Expenses SALARIES & BENEFITS - 21,529 101,051 - - - - (101,051) (100%) SUPPLIES & MATERIALS - - 20,000 - - - - (20,000) (100%) FIXED CHARGES - - 265,464 - - - - (265,464) (100%) Total - 21,529 386,515 - - - - (386,515) (100%) Net Cost $ (1,087,784) $ (1,810,201) $ - $ - $ - $ - $ - $ - -% 222 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsRadio System Fund This fund accounts for the revenues charged to towns and emergency response agencies for use of the County’s emergency radio system. Funds are used to operate and maintain the radio system. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 392,398 378,216 411,942 382,524 382,524 - 382,524 (29,418) (7%) TRANSFERS FROM - GENERAL - - 1,500 - - - - (1,500) (100%) TRANSFERS FROM - CAPITAL RESERVE 12,227 - - - - - - - -% FUND BALANCE APPROPRIATED - - 604,184 26,523 26,523 - 26,523 (577,661) (96%) Total 404,625 378,216 1,017,626 409,047 409,047 - 409,047 (608,579) (60%) Expenses PROFESSIONAL SERVICES - 5,300 110,000 30,000 30,000 - 30,000 (80,000) (73%) SUPPLIES & MATERIALS - - 7,000 3,500 3,500 - 3,500 (3,500) (50%) CURRENT SERVICES 102,742 128,699 177,357 117,500 117,500 - 117,500 (59,857) (34%) FIXED CHARGES 78,826 66,183 84,717 83,047 83,047 - 83,047 (1,670) (2%) CAPITAL OUTLAY - 334,252 453,552 100,000 100,000 - 100,000 (353,552) (78%) NON-CAPITALIZED ASSETS - - 185,000 75,000 75,000 - 75,000 (110,000) (59%) Total 181,568 534,434 1,017,626 409,047 409,047 - 409,047 (608,579) (60%) Net Cost $ (223,057) $ 156,218 $ - $ - $ - $ - $ - $ - -% Harnett County, North Carolina | Approved Budget 2025-2026 223 other FundsSheriff’s Execution Fund This fund accounts for the execution revenue collected by the Sheriff’s Office, which is restricted for law enforcement purposes. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues SERVICE CHARGES - DEPARTMENTAL 91,654 156,964 200,000 - 200,000 - 200,000 - -% Total 91,654 156,964 200,000 - 200,000 - 200,000 - -% Expenses CURRENT SERVICES 91,268 156,964 200,000 - 200,000 - 200,000 - -% Total 91,268 156,964 200,000 - 200,000 - 200,000 - -% Net Cost $ (386) $ - $ - $ - $ - $ - $ - $ - -% 224 Harnett County, North Carolina | Approved Budget 2025-2026 other FundsRevaluation Fund By law, the county is required to set aside annually a portion of the cost of the reappraisal of real property required by state law. This fund accounts for the transfer from the General Fund and the expenses associated with the reappraisal. Funds required for FY 26 will be transferred early, and amounts will be reflected in FY 24 Revised Budget. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues TRANSFERS FROM - GENERAL 500,000 751,523 - - - - - - -% FUND BALANCE APPROPRIATED - - 751,523 - 751,523 - 751,523 - -% Total 500,000 751,523 751,523 - 751,523 - 751,523 - -% Expenses PROFESSIONAL SERVICES 88,875 368,691 1,751,523 - 751,523 - 751,523 (1,000,000) (57%) Total 88,875 368,691 1,751,523 - 751,523 - 751,523 (1,000,000) (57%) Net Cost $ (411,125) $ (382,832) $ 1,000,000 $ - $ - $ - $ - $ (1,000,000) (100%) Harnett County, North Carolina | Approved Budget 2025-2026 225 other FundsSpecial Districts Fund This fund accounts for the revenues of the County’s 18 fire and rescue districts and one special school district. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues AD VALOREM TAXES - REAL 11,235,606 11,945,293 12,550,745 12,988,256 13,305,363 572,682 13,878,045 1,327,300 11% AD VALOREM TAXES - MOTOR VEHICLE 1,367,083 1,539,561 1,520,007 1,673,060 1,707,843 67,405 1,775,248 255,241 17% AVTAXES - REAL DELINQUENT 42,379 37,592 38,265 43,945 45,708 - 45,708 7,443 19% NC SALES TAX SPECIAL DISTRICTS 3,713,088 3,735,259 3,710,014 3,684,047 3,778,674 - 3,778,674 68,660 2% Total 16,358,156 17,257,705 17,819,031 18,389,308 18,837,588 640,087 19,477,675 1,658,644 9% Expenses CONTRACTS & GRANTS 15,749,060 17,910,231 17,819,031 18,389,308 18,837,588 640,087 19,477,675 1,658,644 9% Total 15,749,060 17,910,231 17,819,031 18,389,308 18,837,588 640,087 19,477,675 1,658,644 9% Net Cost $ (609,096) $ 652,526 $ - $ - $ - $ - $ - $ - -% Expansion & Other Notes The Board of Commissioners approved increases in tax rates for seven fire departments. The increases are detailed in the table below and approved increases are in red. The justifications for increases are as follows: >Boone Trail requested a 1-cent tax increase, and the Board approved a 1-cent tax increase. Boone Trail’s call volume continues to increase. The additional funds will allow the station to hire additional staff and replace vehicles. >Buies Creek requested a 0.75-cent tax increase, and the Board approved a 0.75-cent tax increase. Buies Creekwill use the additional funds to address rising costs, inflation, and maintaining competitive wages. >Crains Creek requested a 1-cent tax increase, and the Board approved a 1-cent tax increase. Crains Creek’s call volume continues to increase. The addtional funds will help fund 24/7 staffing and a new pumper tanker. >Dunn requested a 2-cent tax increase, and the Board approved a 2-cent tax increase. Dunn’s call volume continues to increase, and the additional funds will be used to hire more staff. >Erwin requested a 1-cent tax increase, and the Board approved a 1-cent tax increase. Erwin will use the additional funds to hire additional staff and to help cover the costs associated with moving staff under the Town of Eriwn. >Summerville requested a 1-cent tax increase, and the Board approved a 1-cent tax increase. Summerville will use the additional funds to hire more staff. 226 Harnett County, North Carolina | Approved Budget 2025-2026 other Funds >West Area requested a 2-cent tax increase, and the Board approved a 0-cent tax increase. >West Johnston requested a 5-cent tax increase, and the Board approved a 5-cent tax increase. West Johnston will use the additional funds to expand paid staffing, purchase updated equipment, and enhance training programs for volunteers. The Averasboro School District is recommended at the same rate as current, 2 cents, which results in $448,280. Special Districts Fund District FY 25 Rate FY 26 Req Rate FY 26 App Rate Total Revenue FY 25 Rate Produces Total Revenue FY 26 Rate Produces Increase Anderson Creek 0.110 0.110 0.110 2,058,577 2,058,577 - Angier 0.085 0.085 0.085 2,101,376 2,101,376 - Benhaven 0.120 0.120 0.120 1,736,333 1,736,333 - Benson 0.120 0.120 0.120 143,273 143,273 - Boone Trail 0.100 0.110 0.110 938,309 1,015,873 77,564 Buies Creek 0.100 0.1075 0.1075 913,368 967,344 53,976 Coats/Grove 0.110 0.110 0.110 993,828 993,828 - Crains Creek 0.100 0.110 0.110 84,480 91,115 6,635 Cypress Pointe 0.095 0.095 0.095 77,326 77,326 - Dunn 0.090 0.110 0.110 1,993,761 2,341,553 347,792 Erwin 0.095 0.105 0.105 462,846 501,064 38,218 Flatbranch 0.130 0.130 0.130 696,264 696,264 - Flatwoods 0.120 0.120 0.120 159,029 159,029 - Godwin 0.150 0.150 0.150 18,009 18,009 - Northwest Harnett 0.080 0.080 0.080 1,612,684 1,612,684 - Spout Springs 0.120 0.120 0.120 3,030,135 3,030,135 - Summerville 0.100 0.110 0.110 1,254,643 1,354,645 100,002 West Area 0.130 0.150 0.130 86,874 86,874 - West Johnston 0.070 0.120 0.120 28,193 44,093 15,900 Total Fire Districts 18,389,308 19,029,395 640,087 Averasboro School District 0.020 0.020 0.020 448,280.00 448,280.00 - Harnett County, North Carolina | Approved Budget 2025-2026 227 other FundsExpansion & Other Notes No county funding for Veterans Treatment Court is requested in FY 2026. Veterans Treatment Court Fund This fund accounts for the revenues and expenses of the treatment court for veterans. Budget Summary FY 23 Actual FY 24 Actual FY 25 Revised FY 26 Total Requested FY 26 Approved Cont FY 26 Approved Exp FY 26 Total Approved Approved Variance Approved % Inc/Dec Revenues RESTRICTED - FEDERAL 230,436 116,052 539,509 129,830 140,630 - 140,630 (398,879) (74%) RESTRICTED - STATE 180,726 25,000 149,227 - - - - (149,227) (100%) CONTRIBUTIONS AND DONATIONS 28,255 15,571 50,000 19,800 19,800 - 19,800 (30,200) (60%) FUND BALANCE APPROPRIATED - - 52,000 - - - - (52,000) (100%) Total 439,417 156,623 790,736 149,630 160,430 - 160,430 (630,306) (80%) Expenses SALARIES & BENEFITS 7,278 7,964 27,265 2,100 2,100 - 2,100 (25,165) (92%) PROFESSIONAL SERVICES 271,466 308,647 497,016 101,400 112,200 - 112,200 (384,816) (77%) SUPPLIES & MATERIALS 72,504 6,030 60,019 10,500 10,500 - 10,500 (49,519) (83%) CURRENT SERVICES 27,808 37,344 195,151 35,630 35,630 - 35,630 (159,521) (82%) FIXED CHARGES 37,326 - 11,285 - - - - (11,285) (100%) NON-CAPITALIZED ASSETS 18,844 - - - - - - - -% Total 435,226 359,985 790,736 149,630 160,430 - 160,430 (630,306) (80%) Net Cost $ (4,191) $ 203,362 $ - $ - $ - $ - $ - $ - -% Glossary Harnett County, North Carolina | Approved Budget 2025-2026 229 glossaryGlossary Account A basic component of the accounting ledger used to classify financial transactions that are similar in terms of a given frame of reference, such as purpose, object or source. Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent Ad Valorem Tax Commonly referred to as property taxes, Ad Valorem taxes are levied on both real and personal property according to the property’s valuation and the tax rate. Agency Fund A fund that is a type of Fiduciary Fund. Agency Funds are custodial in nature, used to account for funds held by the County for individuals, private organizations, other governmental units and other funds. Allocation A part of a lump-sum appropriation granted by the Board of Commissioners, which is designated for expenditure by function for specific organizational units and/or for special purposes, activities or objects. Amended Budget A budget that includes authorized changes by the Board of Commissioners to the original adopted budget. American Rescue Plan The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package or American Rescue Plan, is a 1.9 trillion economic stimulus bill passed by the Congress signed to speed up the country’s recovery from the economic and health effects of the COVID-19 pandemic and the ongoing recession. Annual Budget A budget covering a single fiscal year (e.g., July 1 - June 30). Annual Comprehensive Financial Report The official annual financial report of a county. This report summarizes and discloses the financial activity of a county and its component units for the fiscal year. The Finance Department produces this document. Annualize Taking changes that occurred mid-year and calculating their cost for a full year for the purpose of preparing an annual budget. Amortization (1) The gradual reduction of a debt by means of equal periodic payments sufficient to meet current interest and liquidate the debt at maturity. (2) The process of spreading the costs of an intangible asset over the expected useful life of the asset. (3) The deduction of capital expenses over a specific period of time. Similar to depreciation, it is a method of measuring the “consumption” of the value of long-term assets like equipment and buildings. Appropriated Fund Balance Amount of fund balance designated as revenue for a given fiscal year. 230 Harnett County, North Carolina | Approved Budget 2025-2026 glossaryAppropriation The amount of money earmarked for a projected expense legally authorized by the Board of Commissioners. Asset: Resources owned or held by a government that have monetary value. Approved Budget The budget document formally approved by the Board of Commissioners after the required public hearing and deliberations on the Recommended Budget. This document sets forth authorized expenditures and the means of financing those expenditures. The approved budget is also referred to as the adopted budget. Assessed Valuation The valuation set by the County for real estate and certain personal property as a basis for levying property taxes. Assessment The process of determining the value of real and personal property for taxation purposes. Asset A resource owned or held by a government which has monetary value. Audit The examination of some or all of the following items: documents, records, reports, systems of internal control, accounting procedures, and other evidence, for one or more of the following purposes: (a) determining the propriety, legality, and mathematical accuracy of proposed or completed transactions; (b) ascertaining whether all transactions have been recorded; and (c) determining whether transactions are accurately recorded in the accounts and in the statements drawn therefrom in accordance with accepted accounting principles. Authorized Positions Employee positions that are authorized in the adopted budget to be filled during the year. Balanced Budget A budget in which planned revenues are equal to planned expenditures. All county budgets are required by the State of North Carolina to be balanced. Benefits Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government’s share of costs for Social Security, retirement, and medical and life insurance plans. Bond A long-term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. Bond Premium Additional amount of money an investor is willing to pay for a bond due to its rate of return. The investor is willing to pay more than the par value of the bond because it has a higher yield. Bond Rating The level of credit risk as evaluated by a bond rating agency associated with the County’s bond issue. A bond rating ranges from AAA, the highest possible, to D, or default. The higher the County’s bond rating, the lower the interest rate to the County on projects financed with bonds. Bond Refinancing The payoff and re-issuance of bonds to obtain better interest rates and/ or bond terms. Harnett County, North Carolina | Approved Budget 2025-2026 231 glossaryBudget A plan of financial activity for a specified period of time (fiscal year) indicating all planned revenues and expenses for the budget period. Budget Calendar The schedule of key dates that a government follows in the preparation and adoption of the budget. Budget Document A formal document presented to the Board of Commissioners containing the County’s financial plan for a fiscal year. The budget document is presented in two phases – preliminary and final. The final budget document reflects the budget as adopted by the Board of Commissioners. Budget Manual Instructions for each annual budget process to ensure the budget is prepared in a manner consistent with current county policies or restrictions that may be new to each budget year. Budget Message The County Manager’s written overview of the proposed budget addressed to the Board of Commissioners. The budget message addresses the major budget items, and the County’s present and expected financial condition. Budget Ordinance The legal document adopted by the Board of Commissioners to estimate revenues, establish appropriations, and levy taxes for a unit of government for the coming year. It has the full force and effect of law within the County boundaries unless it conflicts with any higher form of law, such as a state statute or constitutional provision. It establishes the legal framework for the financial operations of the County for the current year. Budgetary Basis This refers to the basis of accounting used to estimate financing sources and uses in the budget. Capital Assets Land, buildings, machinery, furniture, fixtures and equipment that have a value of $20,000 or more and have a useful economic life of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital assets are also called fixed assets. Capital Improvements Expenditures related to the acquisition, expansion, or rehabilitation of an element of the government’s physical plan that is sometimes referred to as infrastructure. A capital improvement can also be a capital project. Capital Improvements Plan (CIP) A long range plan of proposed capital improvement projects, which includes estimated project costs and funding over a specified period of years. The capital improvement program is updated annually to reassess capital needs during the preparation of the capital budget. Capital Outlay The expenditures for land, building, machinery, furniture, fixtures and equipment that have a value of $20,000-$99,999 and have a useful economic life of more than one year. Capital Project Major construction, acquisition, or renovation activities that add value to a government’s physical assets or significantly increase their useful life. These improvements have a cost of $100,000 or more and generally take longer than one fiscal year to complete. 232 Harnett County, North Carolina | Approved Budget 2025-2026 glossaryCertificates of Participation (COPS) A county obligation secured by relatively short-term leases on public facilities. Voter approval is not required. Contingency An appropriation to cover unanticipated events that may occur during the fiscal year. Transfers for this account must be approved by the Board of Commissioners. Continuation Budget Harnett County uses a continuation and expansion approach for budgeting. Continuation refers to the costs necessary to maintain current programs and services at their existing levels. Contractual Services Services rendered to a government by private firms, individuals or other governmental agencies. Cost-of-living Adjustment (COLA) An increase in salaries to offset the adverse effect of inflation on employees’ compensation. County Appropriation Reflects general fund revenues used to meet an operating department’s cost. Most revenues in the general fund are not program linked and can be used to fund all operations. Several examples are Ad Valorem Taxes, Sales Taxes, Unrestricted Intergovernmental Revenues and Interest earnings. Debt Service The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Department A basic organizational unit of government that is functionally unique in its delivery of services. The department may be subdivided into divisions or programs. Depreciation The expiration of service life of capital assets due to wear and tear, deterioration, inadequacy, or obsolescence. Disbursement The expenditure of money from an account. Division A functioning group of related activities within a department. The department’s unique function is further delineated into smaller functioning units (divisions) that focus on delivery of specific services. Enhanced 911 (E911) Allows the citizens the ability to dial 911 in the event of an emergency. The system provides the caller’s name, address, phone number and emergency responder information that is automatically displayed on a computer screen in the Emergency Communication Center. Encumbrance A financial commitment for services, contracts, or goods which have not, as yet, been delivered or performed. Enterprise Fund A fund that is a type of Proprietary Fund. An enterprise fund is established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of the Board of Commissioners is that the costs of providing services be fully or predominantly financed through user fees. Harnett County, North Carolina | Approved Budget 2025-2026 233 glossaryExpansion Budget Harnett County uses a continuation and expansion approach for budgeting. Expansion refers to the costs of providing new or enhanced programs and services. Expense The amount of assets or services used during a period. Expenses The daily costs incurred in running and maintaining a business or governmental entity. Expenditure The payment of funds against appropriations that reduce cash balance. Expenditures are made for the purpose of acquiring an asset, service or settling a loss. Fiduciary Fund One of three fund classifications established by the GAAP standards. Fiduciary funds are used to account for assets held by a county in a trustee capacity, or as an agent for individuals, private organizations, other governmental units, and/or other funds. Since, by state statutes, these funds are not subject to appropriation by the Board of Commissioners, these funds are not included in the annual budget ordinance or the budget document. However, these funds are reported in the Annual Comprehensive Financial Report. The Fiduciary Fund Classification includes two types: Agency and Trust Funds. See Trust Fund and Custodial Fund. Fiscal Year (FY) A 12-month period designated as the operating year for accounting and budgeting purposes in an organization. North Carolina State Statutes require local governments to begin the fiscal year on July 1 and end on June 30. Fixed Assets Land, buildings, machinery, furniture, fixtures, and equipment that have a value of $5,000 or more and have a useful economic life of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Fixed assets are also called Capital Assets. See Capital Assets. Forecast An estimation of revenues and expenses for the current fiscal year to be used to determine the expected balances at the end of the year. Full Faith and Credit A pledge of a government’s taxing power to repay debt obligations. Full-Time Equivalent Positions (FTE) A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time position working for 20 hours per week would be equivalent to .5 of a full-time position. Function A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., Public Safety). Fund An accounting entity created to record the financial activity for a selected financial grouping. A fund is set up to carry out a special function or to attain certain objectives in accordance with set laws or regulations. Fund Accounting A method of accounting and presentation whereby assets and liabilities are grouped by individual funds according to the purpose for which they are to be used. Generally used by government entities and not-for-profits. 234 Harnett County, North Carolina | Approved Budget 2025-2026 glossaryFund Balance The excess of the assets of a fund over its liabilities. Cash and investments that are left over at the end of the fiscal year and may be appropriated to finance expenditures in the next fiscal year. General Fund The general fund is used to account for the financial activities of the general government not required to be accounted for in another account. General Obligation Bond This type of bond is backed by the full faith, credit, and taxing power of the government. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. Goal A statement of broad direction, purpose, or intent based on the needs of the community. Governmental Funds One of three fund classifications established by the GAAP standards. Governmental funds are used to account for most typical governmental functions, focusing on the acquisition, use, and balance of a local or state government’s expendable financial resources and the related current liabilities. The accounting for governmental funds has a budget orientation using the current financial resources measurement focus and the modified accrual basis of accounting. Grants A contribution by a government or other organization to support a particular function. Indirect Cost A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g., water, sewer, public buildings and parks). Installment Purchase Agreement Contract under which the County gives the seller or other interest in the property to secure payment of the purchase price. Interest The cost of using money. The payment of interest is an expense to the County; the receipt of interest is revenue. Interfund Transfers The movement of money between funds of the same governmental entity. Intergovernmental Revenue Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Investments Securities held for the production of income. All investments made by the County must be in accordance with North Carolina General Statute 159-30. Harnett County, North Carolina | Approved Budget 2025-2026 235 glossaryKey Performance Indicators (KPIs) Defines data that documents how effectively or efficiently a department is achieving its key strategic objectives. Lease Purchase Agreement Contracted agreements that are termed leases but apply the lease amount to the purchase. Line Items Units of budgeted expense set up within each division used to classify expenditures by item or category and established the permissible level of expenditure for that item. Local Government Commission (LGC) Overseeing organization for local government finances within the North Carolina State Treasurer. Long-term Debt Debt with a maturity of more than one year after the date of issuance. Major Funds Represents the significant activities of the County and includes any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget. Mandated Service A legal requirement usually imposed by state or federal law. This term is used to refer to county services that are provided to comply with state or federal laws. Modified Accrual A budgetary accounting technique whereby revenues are recognized when they become measurable and available as net current assets to pay liabilities for the current period. Expenditures are recorded when the liability is actually incurred. In short, expenditures are recognized when encumbered and revenues are recognized when they are collected. Net County Cost The amount of general revenue that supports a particular function, department, or program. Net cost is calculated by subtracting offsetting revenues from expenditures. Net cost gives an indication of how much general revenue goes to support a budget area, department, or functional area. Non-Departmental Accounts Items of expenditure essential to the operation of county government that do not fall within the function of any department, or which provide for expenditures related to more than one department. Non-Major Funds Represent any fund that does not meet the requirements of a Major Fund. Non-operating Revenues Revenues that are generated from other sources (e.g., interest) and that are not directly related to service activities. Object - An expenditure classification, referring to the lowest and most detailed level of classification, such as, telephone expense, postage expense or departmental supplies. Objective Something to be accomplished in specific, well defined and measurable terms that is achievable within a specific time frame. 236 Harnett County, North Carolina | Approved Budget 2025-2026 glossaryObligations Amounts that a government may be legally required to meet from its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Budget A plan of financial operation which encompasses an estimate of proposed expenditures for the fiscal year and the proposed means of financing these expenditures (revenues). Operating Expenses The cost for personnel, materials and equipment required for a department to function. Operating Revenue Funds that the government receives as income to pay for on-going operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services. Ordinance A law set forth by a government authority, specifically, a county regulation or formal legislative enactment by the Board of Commissioners. It has the full force and effect of law within the County boundaries unless it is in conflict with any higher form of law, such as a state statute or constitutional provision. An ordinance has higher legal standing than a resolution. Pay-As-You-Go Basis A term used to describe a financial policy by which capital outlays or capital projects are financed from current revenues rather than through borrowing. Performance Measure Data collected to determine how effective or efficient a program is in achieving its objectives. Prior Year The fiscal year immediately preceding the current year. Program A service or services for which expenditures are made from several general ledger accounts which are combined into a single budgetary unit. Property Tax A tax levied on the assessed value of real and personal property. This tax is also known as ad valorem tax. Proprietary Fund One of three fund classifications established by the GAAP standards. This fund is used to account for funds for county operations which are managed in a manner similar to private business. Unlike governmental funds, net income is determined in Proprietary Funds. The two types of Proprietary Funds are Enterprise and Internal Service Funds. Purchase Order A written authorization for a vendor to supply goods or services at a specified price over a specified time period. Acceptance of the purchase order constitutes a purchase contract and is legally binding on all parties. Referendum Presenting an issue to the voters of the County where a majority of voters decide on the issue. Harnett County, North Carolina | Approved Budget 2025-2026 237 glossaryReserve An account designated for a portion of the fund balance to be used for a specific purpose. Resolution A formal decision of action or policy adopted by the County Board of Commissioners at a board meeting. Revaluation A process by which all county property values are reviewed to assure they are true value. True value is a monetary value that a buyer and seller would agree on without being compelled to buy or sell. Every county in North Carolina is required to reappraise its real property at least every eight years. Revenue Bond This type of bond is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road. Revenue Neutral The revenue neutral property tax rate is the rate that is estimated to produce revenue for the next fiscal year equal to the revenue that would have been produced for the next fiscal year by the current tax rate if no reappraisal had occurred. Each year after a general reappraisal of property, the Budget Officer is required to include in the budget, for comparison purposes, a statement of the revenue-neutral tax rate. Revenues Funds received as income to support the operations of government. Salaries & Benefits Expenditures for salaries, wages, and fringe benefits of a government’s employees. Sales Tax A tax levied on the taxable sales of all final goods. The State of North Carolina levies a 4.75 percent sales tax and allows counties to levy up to a 2.25 percent sales tax. Special District A unit of local government (other than a county or city) that is created for the performance of limited governmental functions and for the operation of a particular utility or public service enterprise. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations or other governments, or for major capital projects) that are legally restricted to expenditure for specific purposes. Tax Base The total assessed value of real, personal and state appraised property within the County. Tax Collection Rate The percentage of the tax levy that is expected to be collected in a fiscal year. The budgeted collection rate cannot exceed the actual collection rate for the previous year. Tax Levy The resultant product when the tax rate per $100 is multiplied by the tax base and adjusted for the rate of collection. Tax Rate The amount of tax levied per $100 assessed valuation. 238 Harnett County, North Carolina | Approved Budget 2025-2026 Tax Year The calendar year in which tax bills are sent to property owners. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. Transfers In/Out Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Trust Fund One of the two types of Fiduciary Funds. Trust Fund amounts are held by the County in a trustee capacity when the amounts are designated for a particular purpose. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. User Charge The payment of a fee for direct receipt of a public service by the party who benefits from the service. This is also referred to as a service charge. glossaryHarnett County, North Carolina | Approved Budget 2025-2026 239 Appendices aPPendicesHarnett County, North Carolina | Approved Budget 2025-2026 241 Appendix 1 Harnett County Fiscal Year 2026 Budget Ordinance Ordinance No. 2025-18 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 243 harnett countY Fiscal Year 2026 Budget Ordinance Fiscal Year 2025-2026 BE IT ORDAINED by the Board of Commissioners of Harnett County, North Carolina, in accordance with G.S. 159-13 of the North Carolina General Statutes, that: Section 1: Expenditures The following expenditure amounts are hereby appropriated for the operation of the county government and its activities for the fiscal year beginning July 1, 2025, and ending June 30, 2026, in accordance with the chart of accounts heretofore established for the County: Capital Reserve Funds CAPITAL RESERVE - BOARD OF EDUCATION 2,421,528 CAPITAL RESERVE - EMERGENCY SERVICES 1,377,658 CAPITAL RESERVE - FACILITIES MAINTENANCE 500,000 CAPITAL RESERVE - GENERAL GOVERNMENT 1,705,000 CAPITAL RESERVE - PARKS & RECREATION 891,034 CAPITAL RESERVE - SHERIFF 1,159,040 CAPITAL RESERVE - SOLID WASTE POST CLOSURE 251,591 CAPITAL RESERVE - ECONOMIC DEVELOPMENT 94,850 CAPITAL RESERVE - CCCC 589,000 Debt Service Funds DEBT SERVICE - GENERAL GOVERNMENT 4,774,701 DEBT SERVICE - BOARD OF EDUCATION 22,389,888 DEBT SERVICE - HARNETT REGIONAL WATER 4,271,889 DEBT SERVICE - SOLID WASTE 136,375 Enterprise Funds HARNETT REGIONAL WATER HRW ADMINISTRATION 9,040,907 WATER TREATMENT PLANT 11,791,720 WASTEWATER TREATMENT PLANT 5,074,576 SOUTH HARNETT WASTEWATER PLANT 5,087,342 244 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 WATER DISTRIBUTION 8,490,875 SEWER COLLECTIONS 6,739,242 RETIREE INSURANCE HRW 98,449 NON-DEPARTMENTAL 4,271,889 TOTAL HARNETT REGIONAL WATER 50,595,000 SOLID WASTE MANAGEMENT 8,972,554 General Fund Culture & Recreation PARKS & RECREATION 2,301,392 MAIN LIBRARY 2,533,573 ANGIER BRANCH LIBRARY 314,783 BENHAVEN BRANCH LIBRARY 255,492 COATS BRANCH LIBRARY 223,536 DUNN BRANCH LIBRARY 401,801 ERWIN BRANCH LIBRARY 241,103 CULTURAL & REC APPROP 242,764 Economic & Physical Development DEVELOPMENT SERVICES 1,502,274 INSPECTIONS 1,755,398 ECONOMIC DEVELOPMENT 1,289,880 COMMUNITY DEVELOPMENT 10,781 WIOA - ADMINISTRATION 633,086 COOPERATIVE EXTENSION 553,180 COOPERATIVE EXT SPECIAL PROG 64,621 Education BOARD OF EDUCATION 39,995,293 CCCC 2,341,195 Environmental Protection SOIL & WATER 419,570 FORESTRY PROGRAM 141,907 ENVIRONMENTAL PROT ALLOC 12,000 General Government Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 245 harnett countY Fiscal Year 2026 GOVERNING BODY 666,083 ADMINISTRATION 1,655,990 FINANCE 2,270,151 RETIREE INSURANCE 974,992 TAX 2,622,551 LEGAL SERVICES 772,976 HUMAN RESOURCES 800,536 INSURANCE - PROPERTY & LIABILITY 438,169 BOARD OF ELECTIONS 1,117,254 CLERK OF COURT 111,417 REGISTER OF DEEDS 944,785 GENERAL SERVICES 317,868 FACILITIES MAINTENANCE 4,205,070 FACILITIES - PROJECTS 277,653 FLEET MAINTENANCE 1,132,029 INFORMATION TECHNOLOGY 2,154,700 GIS 1,119,186 Human Services HEALTH ADMINISTRATION 6,658,247 VITAL RECORDS 328 LABORATORY SERVICES 99,110 CHILD HEALTH 266,321 IMMUNIZATION ACTION PLAN 3,730 SCHOOL HEALTH NURSE 150,000 ADULT HEALTH SERVICE 170,662 SEXUALLY TRANSMITTED DISEASE 29,673 MATERNAL HEALTH 77,352 FAMILY PLANNING 115,395 TUBERCULOSIS PROGRAM 23,082 COMMUNICABLE DISEASES 2,135 TANF 16,203 HEALTH EDUCATION 15,013 CHILD FATALITY PREVENTION TEAM 3,960 HIV-STD COUNTY 3,781 HEALTH PROMOTION 3,987 HEALTHY COMMUNITIES 19,778 246 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 ITTS 9,637 MOBILE HEALTH PROGRAM 16,428 WIC - ADMINISTRATION 358 WIC - CLIENT SERVICES 104,269 WIC - NUTRITION EDUCATION 7,481 WIC - BREASTFEEDING 2,859 WIC - PEER BREASTFEEDING 2,657 CMARC 93,665 CMHRP 202,481 BIOTERRORISM 27,601 ENVIRONMENTAL SERVICES 129,901 HEALTH DEPARTMENT GRANTS 72,000 MENTAL HEALTH 814,000 SENIOR HEALTH SERVICE 1,961,776 DSS - ADMINISTRATION 3,637,172 DSS - FRAUD PREVENTION 459,993 DSS - ADULT SERVICES 1,437,125 DSS - WORKFIRST 474,165 DSS - ENERGY PROGRAMS 404,502 DSS - CHILD CARE SUBSIDY 461,868 DSS - CHILD PROTECTIVE SERVICES 2,785,110 DSS - FOSTER CARE 6,295,249 DSS - ADOPTION 532,047 DSS - CHILD SUPPORT 1,956,879 DSS - ADULT MEDICAID 3,005,165 DSS - FAMILY & CHILDRENS MEDICAID 2,857,610 DSS - MEDICAID TRANSPORTATION 210,575 DSS - FOOD STAMPS 2,421,569 VETERANS SERVICES 551,033 RESTITUTION 198,917 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 247 harnett countY Fiscal Year 2026 Non-Departmental CONTINGENCY 7,321,341 CAPITAL RESERVE FUND - SHERIFF 224,700 DEBT SERVICE FUND - GENERAL GOVERNMENT & BOARD OF EDUCATION 11,000,000 Public Safety SHERIFF 19,294,112 CAMPBELL DEPUTIES 721,078 SCHOOL RESOURCE OFFICER 2,769,097 CHILD SUPPORT ENFORCEMENT 112,779 JAIL 8,550,688 EMERGENCY SERVICES 1,689,900 EMERGENCY SERVICES GRANTS 50,000 EMERGENCY MEDICAL SERVICE 13,401,223 RESCUE DISTRICTS 6,101,357 ANIMAL CONTROL 641,213 ANIMAL SHELTER 715,245 MEDICAL EXAMINER 150,000 COMMUNICATIONS 3,029,774 Transportation TRANSPORTATION 1,995,707 TRANSPORTATION - ADMIN 902,581 HARNETT REGIONAL JETPORT 1,419,659 General Fund Total 195,698,342 248 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Internal Service Funds DENTAL INSURANCE 650,000 EMPLOYEE CLINIC 251,784 FLEET REPLACEMENT 266,748 FLEXIBLE SPENDING ACCOUNT 400,000 HEALTH INSURANCE 15,765,890 INFORMATION TECHNOLOGY 4,303,180 RETIREE HEALTH INSURANCE 1,500,000 UNEMPLOYMENT INSURANCE 250,000 WORKERS COMPENSATION FUND 875,000 RISK MANAGEMENT FUND 2,112,435 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 249 harnett countY Fiscal Year 2026 Special Districts The actual net proceeds from the property taxes levied within each district below and the sales tax collected on behalf of each district below shall constitute the appropriation. All net taxes including sales tax shall be distributed to the appropriate district, as estimated below: District Total Revenue FY 26 Rate Produces Averasboro School 448,280 Fire Districts Anderson Creek 2,058,577 Angier 2,101,376 Benhaven 1,736,333 Benson 143,273 Boone Trail 1,015,873 Buies Creek 967,344 Coats/Grove 993,828 Crains Creek 91,115 Cypress Pointe 77,326 Dunn 2,341,553 Erwin 501,064 Flatbranch 696,264 Flatwoods 159,029 Godwin 18,009 Northwest Harnett 1,612,684 Spout Springs 3,030,135 Summerville 1,354,645 West Area 86,874 West Johnston 44,093 Total Fire Districts 19,029,395 250 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Special Revenue Funds ASSET FORFEITURES 778,050 AUTOMATION ENHANCEMENT & PRESERVATION 138,076 COMMUNITY DEVELOPMENT 37,898 CONCEALED WEAPON PERMIT 100,000 DSS TRUST ACCOUNTS 500,000 EMERGENCY RESPONSE PLANNING 80,000 EMERGENCY TELEPHONE SYSTEM 460,218 FINES AND FORFEITURES 350,000 RADIO SYSTEM 409,047 REVALUATION SPECIAL REVENUE FUND 751,523 SHERIFF’S EXECUTION 200,000 SPECIAL DISTRICTS 19,477,675 VETERANS TREATMENT COURT SPECIAL REVENUE FUND 160,430 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 251 harnett countY Fiscal Year 2026 Section 2: Revenues The following revenues are estimated to be available to fund the operations of the county government and are hereby approved for the fiscal year beginning July 1, 2025, and ending June 30, 2026, in accordance with the chart of accounts heretofore established for the county. Capital Reserve Funds CAPITAL RESERVE - BOARD OF EDUCATION INTERFUND / BUDGETARY 2,421,528 TOTAL CAPITAL RESERVE - BOARD OF EDUCATION 2,421,528 CAPITAL RESERVE - EMERGENCY SERVICES INTERFUND / BUDGETARY 1,377,658 TOTAL CAPITAL RESERVE - EMERGENCY SERVICES 1,377,658 CAPITAL RESERVE - GENERAL GOVERNMENT INTERFUND / BUDGETARY 1,705,000 TOTAL CAPITAL RESERVE - GENERAL GOVERNMENT 1,705,000 CAPITAL RESERVE - FACILITIES MAINTENANCE INTERFUND / BUDGETARY 500,000 TOTAL CAPITAL RESERVE - FACILITIES MAINTENANCE 500,000 CAPITAL RESERVE - PARKS & RECREATION INTERFUND / BUDGETARY 891,034 TOTAL CAPITAL RESERVE - PARKS & RECREATION 891,034 CAPITAL RESERVE - SHERIFF INTERFUND / BUDGETARY 1,159,040 TOTAL CAPITAL RESERVE - SHERIFF 1,159,040 CAPITAL RESERVE - SOLID WASTE POST CLOSURE INTERFUND / BUDGETARY 251,591 TOTAL CAPITAL RESERVE - SOLID WASTE POST CLOSURE 251,591 DEBT SERVICE - BOARD OF EDUCATION TAXES - SALES 10,782,107 INTERFUND / BUDGETARY 11,607,781 TOTAL DEBT SERVICE - BOARD OF EDUCATION 22,389,888 DEBT SERVICE - GENERAL GOVERNMENT INTERFUND / BUDGETARY 4,774,701 252 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 TOTAL DEBT SERVICE - GENERAL GOVERNMENT 4,774,701 DEBT SERVICE - HARNETT REGIONAL WATER INTERFUND / BUDGETARY 4,271,889 TOTAL DEBT SERVICE - HARNETT REGIONAL WATER 4,271,889 DEBT SERVICE - SOLID WASTE INTERFUND / BUDGETARY 136,375 TOTAL DEBT SERVICE - SOLID WASTE 136,375 HARNETT REGIONAL WATER SERVICE CHARGES 800,000 ENTERPRISE CHARGES 2,418,000 FACILITY FEES 47,000,000 MISCELLANEOUS REVENUE 377,000 TOTAL HARNETT REGIONAL WATER 50,595,000 SOLID WASTE MANAGEMENT INTERGOVERNMENTAL 375,000 ENTERPRISE CHARGES 3,514,000 SOLID WASTE MANAGEMENT 4,983,554 MISCELLANEOUS REVENUE 100,000 TOTAL SOLID WASTE MANAGEMENT 8,972,554 AD VALOREM TAXES - REAL 82,201,638 AD VALOREM TAXES - MOTOR VEHICLE 10,125,903 AVTAXES - REAL DELINQUENT 320,000 AD VALOREM TAXES - PENALTIES 350,000 ARTICLE 39 SALES TAX 10,570,000 ARTICLE 40 SALES TAX 9,630,000 ARTICLE 42 SALES TAX 4,590,000 ARTICLE 44 SALES TAX 7,230,000 EXCISE TAX 1,600,000 RESTRICTED - FEDERAL 18,754,745 RESTRICTED - STATE 2,387,690 MEDICAID HOLD HARMLESS 4,000,000 SERVICE CHARGES - DEPARTMENTAL 17,137,447 SERVICE CHARGES - INDIRECT COST 1,422,070 SERVICE CHARGES - CONCESSIONS 91,900 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 253 harnett countY Fiscal Year 2026 SERVICE CHARGES - INVEST EARNINGS 4,000,000 CONTRIBUTIONS AND DONATIONS 57,892 LEASE / RENT 81,450 OTHER REVENUE 937,363 FUND BALANCE APPROPRIATED 20,210,244 TOTAL General Fund 195,698,342 DENTAL INSURANCE SERVICE CHARGES 650,000 TOTAL DENTAL INSURANCE 650,000 EMPLOYEE CLINIC SERVICE CHARGES 251,784 TOTAL EMPLOYEE CLINIC 251,784 FLEET REPLACEMENT SERVICE CHARGES 254,748 MISCELLANEOUS INCOME 12,000 TOTAL FLEET REPLACEMENT 266,748 FLEXIBLE SPENDING ACCOUNT SERVICE CHARGES 400,000 TOTAL FLEXIBLE SPENDING ACCOUNT 400,000 HEALTH INSURANCE SERVICE CHARGES 13,800,000 INTERFUND / BUDGETARY 1,965,890 TOTAL HEALTH INSURANCE 15,765,890 INFORMATION TECHNOLOGY SERVICE CHARGES 166,000 MISCELLANEOUS INCOME 3,792,540 INTERFUND / BUDGETARY 344,640 TOTAL INFORMATION TECHNOLOGY 4,303,180 RETIREE HEALTH INSURANCE SERVICE CHARGES 1,500,000 TOTAL RETIREE HEALTH INSURANCE 1,500,000 254 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 UNEMPLOYMENT INSURANCE SERVICE CHARGES 250,000 TOTAL UNEMPLOYMENT INSURANCE 250,000 WORKERS COMPENSATION FUND SERVICE CHARGES 850,000 INTERFUND / BUDGETARY 25,000 TOTAL WORKERS COMPENSATION FUND 875,000 RISK MANAGEMENT FUND SERVICE CHARGES 2,112,435 TOTAL RISK MANAGEMENT FUND 2,112,435 ASSET FORFEITURES INTERFUND / BUDGETARY 778,050 TOTAL ASSET FORFEITURES 778,050 AUTOMATION ENHANCEMENT & PRESERVATION SERVICE CHARGES 75,000 INTERFUND / BUDGETARY 63,076 TOTAL AUTOMATION ENHANCEMENT & PRESERVATION 138,076 CONCEALED WEAPON PERMIT SERVICE CHARGES 100,000 TOTAL CONCEALED WEAPON PERMIT 100,000 EMERGENCY RESPONSE PLANNING MISCELLANEOUS INCOME 75,000 INTERFUND / BUDGETARY 5,000 TOTAL EMERGENCY RESPONSE PLANNING 80,000 EMERGENCY TELEPHONE SYSTEM TAXES - OTHER 387,326 INTERFUND / BUDGETARY 72,892 TOTAL EMERGENCY TELEPHONE SYSTEM 460,218 FINES AND FORFEITURES MISCELLANEOUS INCOME 350,000 TOTAL FINES AND FORFEITURES 350,000 RADIO SYSTEM Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 255 harnett countY Fiscal Year 2026 SERVICE CHARGES 382,524 INTERFUND / BUDGETARY 26,523 TOTAL RADIO SYSTEM 409,047 REVALUATION SPECIAL REVENUE FUND INTERFUND / BUDGETARY 751,523 TOTAL REVALUATION SPECIAL REVENUE FUND 751,523 SHERIFF’S EXECUTION SERVICE CHARGES 200,000 TOTAL SHERIFF’S EXECUTION 200,000 SPECIAL DISTRICTS TAXES - AD VALOREM 15,699,001 MISCELLANEOUS INCOME 3,778,674 TOTAL SPECIAL DISTRICTS 19,477,675 VETERANS TREATMENT COURT SPECIAL REVENUE FUND RESTRICTED REVENUE 140,630 MISCELLANEOUS INCOME 19,800 TOTAL VETERANS TREATMENT COURT SPECIAL REVENUE FUND 160,430 COMMUNITY DEVELOPMENT RESTRICTED REVENUE 37,898 TOTAL COMMUNITY DEVELOPMENT 37,898 DSS TRUST ACCOUNTS MISCELLANEOUS INCOME 500,000 TOTAL DSS TRUST ACCOUNTS 500,000 256 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Section 3: Board of Commissioners Compensation The following is the salary schedule for the Harnett County Board of Commissioners for the fiscal year beginning July 1, 2025, and ending June 30, 2026, as in accordance with G.S. 153A-28 and G.S. 153A-92: Chairman $ 16,500 per year +$ 610 per month (Travel) Vice Chairman $ 15,570 per year +$ 610 per month (Travel) Commissioner $ 15,000 per year +$ 610 per month (Travel) Section 4: Tax Levies General Fund There is hereby levied a tax at the rate of fifty-nine point one cent (.591) per one hundred dollars ($100) valuation of property listed as of January 1, 2025, for the purpose of raising revenue listed as Tax - Ad Valorem Tax in the Harnett County General fund in Section 2 of this ordinance. The rate of tax, for the purpose of taxation, is based upon an estimated total valuation of real and personal property of $13,995,679,780 and motor vehicles of $1,760,276,918 together with anticipated delinquent collections of $180,000 and penalties of $325,000, should generate a total Tax-Ad Valorem of at least $92,997,541. FY 2025-2026 estimates for real and personal property and for motor vehicle values are based on a property tax collection percentage of 99.38%, which is the collection percentage for the fiscal year ending June 30, 2024. Special Averasboro School District Tax Levy There is hereby levied a tax at the rate of two cents (.02) per one hundred dollars ($100) valuation of property listed for taxes as of January 1, 2025, located within the Special Averasboro School District for the raising of revenue for said Special School District. This rate of tax, for the purpose of taxation, is based upon an estimated total valuation of property of $1,770,425,994 and an estimated collection rate of 99.38% and, together with anticipated delinquent collections, should generate a total Tax-Ad Valorem of at least $448,280. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 257 harnett countY Fiscal Year 2026 Special Fire District Tax Levies There is hereby levied the following tax rates per hundred dollars ($100) valuation of property listed for taxes as of January 1, 2025, located within the Special Districts indicated below for the purpose of providing revenue for said Districts. District FY 26 Rate Anderson Creek 0.110 Angier 0.085 Benhaven 0.120 Benson 0.120 Boone Trail 0.110 Buies Creek 0.1075 Coats/Grove 0.110 Crains Creek 0.110 Cypress Pointe 0.095 Dunn 0.110 Erwin 0.105 Flatbranch 0.130 Flatwoods 0.120 Godwin 0.150 Northwest Harnett 0.080 Spout Springs 0.120 Summerville 0.110 West Area 0.130 West Johnston 0.120 The Tax Administrator of Harnett County is hereby authorized, empowered, and commanded to collect the taxes set forth in the tax records filed in the office of the Harnett County Tax Department in the amounts and from the taxpayers likewise therein set forth. Such taxes are hereby declared to be a first lien upon all real property of the respective taxpayers in the County of Harnett, and this order shall be a full and sufficient authority to direct, require, and enable the Tax Administrator to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with the law. 258 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Section 5: Board of Education The following categories of funding are provided for the FY 2025-2026 budget year to meet the needs of the Harnett County Board of Education as detailed in the Harnett County Schools FY 2025-2026 Budget Request dated April 4, 2025. A. Current Expense: On July 1, 2016, Harnett County adopted a funding formula to serve as a basis for providing current expense dollars to the Harnett County Schools. This formula is based upon information provided by the NC Department of Public Instruction (NCDPI) for student count (2nd month ADM) and the Three-Year Average of Appropriations provided by the County to the Schools. A more detailed discussion of this policy can be found in the Harnett County Fiscal Policy. Funding Formula Allocation NCDPI 2nd Month student count (June 9, 2025) 19,844 Three-year Average Appropriations 1,249 (June 9, 2025) Base Funding, per fiscal policy 24,794,681 Plus, student count for charter schools 2248.00 2,808,831 Total funding, per fiscal policy $ 27,603,512 For the Fiscal Year Budget, the County will provide funding as follows: Fiscal Year 2025 Allocation $ 36,304,606 Fiscal Year 2026 Current Expansion Request funding 3,690,687 Total Budgeted Appropriation $ 39,995,293 The total appropriation budgeted for Fiscal Year 2026 will provide a per pupil funding of $1,810.40. Supplemental taxes for the Special Averasboro School District, as outlined in Section 3 of this document, are not included in this current expense funding formula. B. Capital Outlay: On July 1, 2016, Harnett County adopted a funding formula for capital and capital maintenance to provide an appropriation based on an amount equal to 65% of the prior fiscal year ADM Lottery proceeds with the remaining 35% set aside for future land purchase or debt payments. On March 31, 2021, Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 259 harnett countY Fiscal Year 2026 Harnett County Schools was awarded a Needs-Based Capital Grant which results in the forfeiture of lottery proceeds for five years. In order to not penalize the Board of Education for the forfeiture of lottery proceeds, the Board of Commissioners has agreed to fund the capital and capital maintenance needs in the amount of $1,021,528. C. Capital Improvements: In accordance with the approved FY 2026-2032 Capital Improvements Program (CIP), $1,400,000 is hereby appropriated for school maintenance needs described in the CIP. D. School Debt: Funds to continue to retire the debt for our public schools have been included. The amounts are as follows: 2020 Limited Obligation Refunding Bonds Interest 545,275 Principal 3,735,000 2012B Qualified School Construction Bonds Interest 1,365,196 Principal 1,203,639 2016 Qualified School Construction Bonds Principal 220,000 2017 GO Bonds - Schools (Benhaven Elementary) Interest 630,563 Principal 1,475,000 2020 GO Bonds for Erwin Elementary School Interest 696,094 Principal 1,375,000 2021 GO Bonds for NW Harnett Elementary School Interest 1,193,250 Principal 2,150,000 2025 Limited Obligation Bonds for Flatwoods Middle School Interest 3,757,872 Principal 4,025,000 Total School Debt Payments $ 22,371,889 260 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 E. Board of Education member compensation: In accordance with G.S. 115C-38 and G.S. 153A-92, the following maximum compensation levels for the Harnett County Board of Education are established for the fiscal year beginning July 1, 2025, and ending June 30, 2026: Chairman $ 16,500 per year +$ 610 per month (Travel) Vice Chairman $ 15,570 per year +$ 610 per month (Travel) Member $ 15,000 per year +$ 610 per month (Travel) Section 6: Economic Development Section 1 of this document includes funding for the following economic development purposes: Personnel 587,989 Professional Consultants 99,340 Marketing/Advertising/Incentives 443,089 Impositions 28,000 Operations 54,568 Professional Dues 76,894 Total Economic Development 1,289,880 All of these funds will be used to promote development and infrastructure improvements in Harnett County. Section 7: Periodic Financial Reports The Finance Officer shall provide expense and revenue reports to the Board of Commissioners in a manner, format, and time agreed to by both parties. The Finance Officer shall make available to each Department Director, or their designee, access to that director’s accounting data maintained on the County’s computerized financial management system. The level of access and the ability to manipulate said data shall be determined at the sole discretion of the Finance Officer but shall be no less restrictive than the ability to view such data and generate reports of the same. Section 8: Rates & Fees The Board of Commissioners hereby declares that all rates and fees set forth in Attachment A: Rate & Fee Schedule are in effect during Fiscal Year 2025-2026 and that the County has the authority to charge said rates and fees as set forth in Attachment A until rescinded or modified. The following fees have been added, rescinded, or modified from FY 2024-2025 and are already reflected in Attachment A: Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 261 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund Development Services Increase Major Subdivision Plat – Final Review 100 200 Per plat Development Services New Preliminary Plat for third review and each review after 0 100 Per plat Development Services New Conditional Rezoning 0 $500.00 first 10 acres; $50.00 per acre over 10 acres Per application Building Inspections Other New Single Family Dwelling: 5,001 or more square feet $1,390 plus $0.20 x sq. ft Final cost rounded to nearest whole dollar Emergency Services - Operational Permits Emergency Services New Additive Manufacturing 0 100 Per facility Emergency Services Increase Amusement Buildings (Includes Site Plan Review)75 100 Per site Emergency Services Decrease Carnivals and Fairs (Includes Site Plan Review)75 0 Per event Emergency Services Increase Combustible Dust-Producing Operations 75 100 Per facility Emergency Services Increase Covered Mall Buildings (Includes construction plan review. Does not include individual tenant spaces.)75 100 Per facility Emergency Services New Energy Storage Systems 0 100 Per system Emergency Services Decrease Exhibits, Trade Shows and Festivals (Includes Site Plan Review)75 0 Flammable and combustible liquids - 6 subcategories Emergency Services Increase To operate tank vehicles or facilities where flammable and combustible liquids are produced, processed, transported, stored, dispensed or used 75 100 Per facility/tank Emergency Services New Place temporary out of service (more than 90 days) 0 100 Per tank Emergency Services Increase Change contents of tank 75 100 Per tank Emergency Services Increase Manufacture, process, blend or refine 75 100 Per facility Emergency Services Increase Liquid Dispensing - AGST/UGST to Vehicles 75 100 Per tank Emergency Services Increase Liquid Dispensing - Tanker to Vehicles 75 100 Per site 262 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund End of flammable and combustible liquids group Emergency Services Increase Liquid or gas-fueled vehicles or equipment in assembly Buildings 75 100 Per site Emergency Services New Nightclubs 0 100 Emergency Services - Construction Permits Emergency Services New Compressed gases 0 100 Per system Emergency Services New Cryogenic fluids 0 100 Per system Emergency Services New Emergency responder communication coverage system 0 100 Per system + $.01 square foot Emergency Services Other Energy storage systems 100 100 Per system Emergency Services New Fire pumps and related equipment 0 200 Per pump & related equipment Emergency Services Increase Flammable and combustible liquids 75 100 Per tank/system Emergency Services New Fuel cell power systems 0 100 Per system Emergency Services New Gas detection systems 0 100 Per system Emergency Services Other Gates and barricades across fire apparatus access roads 100 100 Per system Emergency Services New Hazardous materials 0 100 Per facility Emergency Services New High-piled combustible storage 0 100 Per facility Emergency Services New Industrial ovens 0 100 Per oven Emergency Services New Motor vehicle repair rooms and booths 0 100 Per room/booth Emergency Services New Plant extraction systems 0 100 Per system Emergency Services Increase Private fire hydrants 75 100 Per system Emergency Services New Smoke control or smoke exhaust systems 0 100 Per system Emergency Services New Solar photovoltaic power systems 0 100 Per system Emergency Services New Special event structure 0 100 Per structure Emergency Services Increase Spraying or dipping 75 100 Per room/booth Information Technology Remove Email Hosting: Microsoft Exchange Mailbox under 100 users 7 0 Per unit Information Technology Remove Email Hosting: Microsoft Exchange Mailbox 100 users or more 9 0 Per unit Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 263 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund Information Technology Remove New Customers – Technical Support Services – No Block of Time 110 0 Per unit Information Technology Remove New Customers – Block of 15 hours of Technical Support Services 105 0 Per unit Information Technology Remove New Customers – Block of 25 hours of Technical Support Services 95 0 Per unit Information Technology Remove New Customers – Block of 50 hours of Technical Support Services 80 0 Per unit Information Technology Remove New Customers – Block of 100 hours of Technical Support Services 75 0 Per unit Information Technology Remove New Customers – Block of 200 hours of Technical Support Services 70 0 Per unit Information Technology Remove New Customers – Block of 300 hours of Technical Support Services 65 0 Per unit Information Technology Remove New Customers – Block of 400 hours of Technical Support Services 60 0 Per unit Information Technology Remove New Customers – Overages if block of hours chosen 85 0 Per unit Information Technology Increase Technical Support Services – No Block of Time 95 115 Per hour Information Technology Increase Block of 50 hours of Technical Support Services 80 110 Per hour Information Technology Increase Block of 100 hours of Technical Support Services 75 100 Per hour Information Technology Increase Block of 200 hours of Technical Support Services 70 90 Per hour Information Technology Increase Block of 300 hours of Technical Support Services 65 85 Per hour Information Technology Increase Block of 400 hours of Technical Support Services 60 80 Per hour Information Technology Increase VoIP/FoIP Line and Maintenance (per month)12.50 22 Per month Information Technology Increase Virtual Server Space and iTB of Storage (per month)400 500 Per month Information Technology Increase Additional Hosted Virtual Server (per month)100 200 Per month Information Technology Increase/Fee Name Change 100MB Internet – Burstable up to 1GB 75 150 Per month Information Technology Increase Office 365 Level 1 14 15 Per month Information Technology Increase Office 365 Level 2 20 22 Per month Information Technology Increase Office 365 Level 3 32 34 Per month 264 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund GIS Other 800 MHZ radio, per radio, per month (This fee is charged to Fire, Rescue, Police Departments, Towns and anyone who utilizes an 800 MHZ radio.)25 25 Per unit Harnett Regional Jetport Increase Fuel – AVGAS 0.45 above county cost 0.50 above county cost Per gallon Harnett Regional Jetport Increase Fuel – JET A 1.50 above county cost 1.55 above county cost Per gallon Harnett Regional Jetport New Fuel – AVGAS/Full Service Fee 0 0.30 above customer cost Per gallon Harnett Regional Jetport New Forklift Fee 0 100 Per hour Harnett Regional Jetport New Ground Power Unit (GPU) Fee – First hour 0 50 Per hour (1 hour minimum) Harnett Regional Jetport New Ground Power Unit (GPU) Fee – After first hour 0 50 Per 30 mins after first hour Harnett Regional Jetport New Cabin Class Tie-Down 10 50 Per day Harnett Regional Jetport New Aircraft Towing 0 25 Per tow Harnett Regional Jetport New Aircraft Towing-Monthly 0 100 Per month for non-SASOs Harnett Regional Jetport New Monthly vehicle parking 0 100 Per month Harnett Regional Jetport New Aircraft Wash Station (non-based aircraft)0 25 Per wash Harnett Regional Jetport New Aircraft Wash Station (based aircraft)0 10 Per wash Health Other A2 Private Option Permit-GS130A-335(a2)300 300 Per permit Health Decrease Engineered Option Permit Fee/Authorized Onsite Wastewater Evaluator (EOP/AOWE)225 35 Per permit Health Increase Fluad QIV 65+107.77 155.01 Health Increase Flucelvax QIV 64.77 68.01 Health Increase Fluzone QIV 52.77 54.01 Health Increase MMR – Adult 95 108 Health Increase Pneumonia Shot 119 272 Health Increase Menactra 178 179 Health Increase Rotateq 104 109 Health Increase Shingriz (only patients 50-64)182 221 Parks & Recreation Increase/ Rename Adult Softball (per team)550 600 Per team Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 265 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund Parks & Recreation Remove Adult Softball—Women’s (per team) requires 1 umpire 500 0 Per team Parks & Recreation Increase Afterschool Care: Weekly 40 50 Per week Parks & Recreation Increase Summer Camp: Weekly (County Resident)110 120 Per week Parks & Recreation Increase Summer Camp: Weekly (Out of County Resident)120 130 Per week Tax Increase Advertising Fee 5 10 Per unpaid pacel Solid Waste Fund Solid Waste Increase Waste Hauler Permit 130 135 Per permit Solid Waste Increase C&D landfill tipping fees 50 54 Per ton Solid Waste Increase MSW (Transfer Station)50 54 Per ton Solid Waste Increase LCID landfill tipping fees 35 37 Per ton Solid Waste Remove Furniture including mattresses and box springs 5.00 minimum 0 Harnett Regional Water Fund Harnett Regional Water Increase 3/4” Meter Fee 325 425 Per unit Harnett Regional Water Increase 1” Meter Fee 450 550 Per unit Harnett Regional Water Remove 3/4” Meter Fee-Mechanical 70 0 Per unit Harnett Regional Water Remove 1 1/2” Meter Fee 525 0 Per unit Harnett Regional Water Rename Residential/Commercial Water Tap On Fee, 3/4” Service (includes System Development Fee) $1,200 (total $4,200) $1,200 (total $4,200) Per unit Harnett Regional Water Rename Residential Water Tap On Fee, 1” Service (includes System Development Fee) $2,200 (total $5,200) $2,200 (total $5,200) Per unit Harnett Regional Water Rename Residential Water Tap On Fee, 2” Service (includes System Development Fee) $3,500 (total $6,500) $3,500 (total $6,500) Per unit Harnett Regional Water Rename Commercial Water Tap On Fee, 1” Service (includes System Development Fee) $2,200 (total $9,700) $2,200 (total $9,700) Per unit Harnett Regional Water Rename Commercial Water Tap On Fee, 2” Service (includes System Development Fee) $3,500 (total $27,500) $3,500 (total $6,500) Per unit Harnett Regional Water Rename Residential Water System Development Fee (includes 3/4”, 1” & 2” services) (includes System Development Fee)3,000 3,000 Per unit Harnett Regional Water Rename Commercial Water System Development Fees Based on Meter Size & Res Eq Based on Meter Size & Res Eq Per unit Harnett Regional Water Remove Water Tap, New District Construction 200 0 Per unit 266 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Department New, Increase or Decrease Fee Name Current Fee Amount Proposed Fee Amount Units General Fund Harnett Regional Water Rename Residential Sewer System Development Fee (includes 3/4” services)4,000 4,000 Per unit Harnett Regional Water Rename Commercial Sewer System Development Fees Based on Meter Size & Res Eq Based on Meter Size & Res Eq Per unit Harnett Regional Water Other Industrial Sewer Surcharges: BOD above 250 mg/l 0.15 0.15 Per pound Harnett Regional Water Other Industrial Sewer Surcharges: TSS above 250 mg/l 0.05 0.05 Per pound Harnett Regional Water Other Industrial Sewer Surcharges: NH3 above 25 mg/l 1.46 1.46 Per pound Harnett Regional Water Other Industrial Sewer Surcharges: P above 6 mg/l 12.16 7.10 Per pound Harnett Regional Water New Industrial User Permit Application Fee 0 500 Per permit Harnett Regional Water New Industrial User Permit Renewal Fee 0 250 Per permit Harnett Regional Water New Industrial User Permit Modification Fee 0 250 Per permit Harnett Regional Water New FOG (Fats, Oils & Grease) Violation Fee-Second NOV 0 100 Per permit Harnett Regional Water New FOG (Fats, Oils & Grease) Violation Fee-Third NOV 0 500 Per permit Harnett Regional Water New FOG (Fats, Oils & Grease) Violation Fee-Fourth NOV w/ Suspension 0 500 Per permit Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 267 harnett countY Fiscal Year 2026 Section 9: Authorized Positions The Board of Commissioners has authorized the following number of full-time positions budgeted by function/department. FY 2024 FY 2025 FY 2026 General Government 108.00 110.00 113.00 Public Safety: Sheriff 237.00 238.00 242.00 Emergency Service 8.50 9.50 10.50 Emergency Medical Services 86.00 86.00 86.00 Emergency Communications 27.00 27.00 27.00 Animal Services 10.00 12.00 13.00 Transportation 22.00 23.00 24.00 Environment Safety 4.00 4.00 4.00 Economic & Physical Development 29.00 29.00 29.00 Human Services: Health 60.30 61.30 61.30 Social Services 218.00 219.00 222.00 Human Services (all others) 15.70 16.70 16.70 Cultural & Recreational 41.00 41.00 43.00 Workforce Development 6.00 4.00 4.00 Emergency Response Planning Grant 0.50 0.50 0.50 Harnett Regional Water 110.00 119.00 124.00 Solid Waste 17.00 19.00 21.00 Employee Clinic 1.00 1.00 1.00 Total Positions Budgeted 1,001.00 1,020.00 1,042.00 268 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 Section 10: Personnel and Compensation The Board of Commissioners has authorized the Fiscal Year 2025-2026 Budget to include: A. Funding is included in the previously listed sections for the Employee Performance Pay Plan in the amount of 1.5% and a Cost-of-Living Adjustment (COLA) in the amount of 3.0% and is to be administered in accordance with the Harnett County Personnel Ordinance. B. A County contribution of 5% of sworn law enforcement officers’ salary into the State supplemental 401K plan, regardless of employee contribution, as required by G.S. 143-166.50(e). C. A County contribution of 3% of general employees’ (non-sworn law enforcement officers’) salary into the State supplemental 401K plan, regardless of employee contribution. D. The County shall pay the individual cost of medical and dental insurance of all regular full-time active employees. The monthly rates for full-time active employees are posted in the Rate & Fee Schedule. E. Vision insurance is available for eligible full-time employees to purchase as an elected deduction. The County does not participate in the cost of this insurance for the employee. The monthly rate for full-time active employees is posted in the Rate & Fee Schedule. F. The County will transfer $15.00 per full-time employee per month to the Employee Clinic Internal Service Fund to fund the employee health clinic. The County will provide the service for all full and part-time employees and their dependents. Those retirees who are covered by the County health insurance plan may also utilize the clinic. The employees will not be required to use leave while receiving treatment at the clinic nor pay a co-pay for services received. G. The County will transfer $10.00 per full-time employee per month to the OPEB Trust Fund to fund the OPEB Trust. Additionally, the County will transfer $10.00 per sworn law enforcement employee per month to the LEOSSA Trust Fund to fund the LEOSSA Trust. These funds will be placed into a special fund to be invested with the State Treasurer to accumulate for use in paying future benefits owed to qualifying employees who separate from the County’s employment. H. Requests for new positions, salary adjustments, position reclassifications, transfers and/or department reorganizations will only be considered by management as part of the annual budget process. Should the need arise to address one or more of these items during the course of the fiscal year, the department will present their request to the County Manager who may address the matter based on his/her level of discretion granted in the Personnel Ordinance. All requests for new positions will be required to be presented to the full Board of County Commissioners at a regularly scheduled work session to obtain their approval at the following regular meeting. Section 11: Salary Grade Table The Board of Commissioners hereby adopts the Fiscal Year 2025-2026 Classification and Grade Table as set forth in Attachment B to be effective July 16, 2025. Staff is hereby authorized to make modifications and adjust any and all pay ranges, accordingly, to maintain the integrity of the table going forward. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 269 harnett countY Fiscal Year 2026 Section 12: Reduction in State and Federal Funding It will be the general policy of this Board that it will not absorb any reduction in State and Federal funds; however, the Board, in its discretion, may amend the budget ordinance to appropriate additional funds to compensate for the reduction in State and Federal funds so long as the ordinance, as amended, satisfies the requirements of G.S. 159-8 and 159-13. If the Board does not appropriate additional funds, the agency shall reduce personnel or program expenditures to stay within the authorized County appropriation. The policy is extended to any agency that is funded by the County and receives State or Federal funds. This shall remain in effect until otherwise changed or amended by the Board of Commissioners. The County Manager is hereby directed to distribute this policy to each of the agencies that may be involved. Section 13: Fiscal Control Act A. The County Manager and the Finance Officer are hereby directed to make any changes in the budget or fiscal practices that are required by the Local Government Budget and Fiscal Control Act. This shall extend to permitted consolidation of funds and “Single Tax Levies” permitted in the Fiscal Control Act. Any changes made by this authorization shall be reported to the Board of Commissioners for their approval. The known changes that follow shall in no way be a limitation to the County Manager and Finance Officer in complying with said Act. B. As provided by G.S. 159-25(b), the Board has authorized dual signatures for each check or draft that is made on County funds. The signatures of the County Manager or the Chairman of the Board of Commissioners and the Finance Officer following proof or warrant, shall be the authorized signatures of the County. C. Department directors may request the transfer of line-item appropriations between cost centers under their jurisdiction. Transfers made from salary and wage accounts shall not result in the increase of salary obligations. Transfers into capital outlay lines shall not result in the purchase of additional capital items not previously approved by the Board of Commissioners. The County Manager, as the budget officer, is hereby authorized to approve such transfers. All budget transfers as referenced herein will be reported at the next regular meeting of the Board of Commissioners as in accordance with G.S. 159-15. D. The Harnett County Board of Commissioners established a capitalization threshold of $20,000 for equipment and vehicles, $100,000 for renovations/ improvements and $250,000 for new construction. E. The County Manager, who serves as the Budget Officer, is hereby directed to administer the budget within the following legal parameters and the guidelines contained within the Fiscal Policy, adopted by the Harnett County Board of Commissioners on June 16, 2025, and incorporated by reference. A copy is attached as Attachment C. 1. Transfer funds within a department without limitation. 2. Transfer amounts of up to $5,000 between departments of the same fund with a memorandum report of such transfers at the next regular meeting of the Board of Commissioners. 3. Employ temporary help from time to time to meet the needs of county departments. 270 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 4. Transfer amounts of up to $50,000 from contingency to any department with a memorandum report of such transfers at the next regular meeting of the Board of Commissioners. Greater amounts can be made available upon the agreement of the Board of Commissioners. 5. Execute contracts provided that funds for the contract have been approved as part of the annual budget and the contract does not exceed the funds appropriated, the contract’s term does not exceed three years, does not automatically renew beyond three years, and all applicable state laws and county policies regarding purchasing are followed, and the contract does not exceed $250,000. 6. Execute on behalf of the Board of Commissioners any other contract, change order, purchase order or other instrument incurring any obligation which is specifically approved by the Board of Commissioners. 7. Authorize payment in an amount not to exceed $5,000 in settlement of any liability claims against the County or against any of its officers or employees. F. Other changes in this budget will be made by amendment only. Transfers between funds require the specific approval of the Board of Commissioners. Appropriation from contingency in a capital project fund can be made following previously adopted Best Management Practices as listed in Attachment D. Section 14: Capital Improvement Plans General Government and Solid Waste Capital Improvements Plan The General Government and Solid Waste Capital Improvements Plan was adopted on January 6, 2025, and is available in the Office of the Clerk to the Board of Commissioners and the county’s website. The CIP Summary is included in the FY 2025-2026 Approved Budget Document. The plan is acknowledged as being a working tool developed by County staff to give guidance toward the County’s general government infrastructure development and capital needs. The amounts listed for fiscal year 2025-2026 are approved as part of this budget ordinance. Harnett Regional Water Capital Improvements Plan The Harnett Regional Water Department Capital Improvement Plan was adopted on June 16, 2025, and is available in the Office of the Clerk to the Board of Commissioners and is included in the FY 2025-2026 Approved Budget Document. The plan is acknowledged as being a working tool developed by County staff to give guidance toward the County’s water and sewer infrastructure development and capital needs. The amounts listed for fiscal year 2025-2026 are approved as part of this budget ordinance. Section 15: Harnett Regional Water - Water and Sewer Ordinance The Harnett Regional Water Department Ordinance is included for reference in Attachment F, and hereby remains in effect for the budget year 2025-2026. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 271 harnett countY Fiscal Year 2026 Section 16: Compliance with Reserve Policy The proposed budget for fiscal year 2026 contains an appropriation of $20,210,244 from fund balance. This appropriation includes funding to the Harnett County Board of Education that does not meet the policy definition of “one-time” appropriation. The Board of Commissioners are aware that this action may reduce the county’s unassigned targeted fund balance below 20% as defined in the Administrative & Financial Policy. During the development of the 2025 budget, the County was notified by the State that it would lose a significant portion of low wealth funding for that fiscal year due to calculations using data set by the 2024 fiscal year. The low wealth funding is based upon a complex calculation of multiple historical data points to include the averages of local tax rates, per pupil funding, per capita income, and weighted sales assessment ratio. Due to the historic increase in values between revaluation periods, the County sought to adjust its ad valorem tax rate as close to revenue neutral as was needed to maintain current operations. Despite efforts to adjust the property tax rate near revenue-neutral levels, a small difference of two cents would have preserved the county’s eligibility for full Low Wealth funding. Harnett County, among a few other counties, was adversely affected through no fault of its own and we immediately sought legislative relief. While awaiting a determination, the County was prepared to utilize fund balance to meet the current potential funding shortfall in the 2025 year. While preparing this budget, we have learned that more counties have since been affected, and we are hopeful that a restructuring of the low wealth formula is forthcoming. A county-wide revaluation is underway to be effective for the 2027 budget year, and it is anticipated that the county-wide increase in property value may exceed 30%. The Harnett County Board of Commissioners feel that to adjust the tax rate prior to a revaluation year will be premature and have chosen to utilize fund balance to bridge the gap between the two years. The Board understands that while this use of fund balance for fiscal years 2025 and 2026 does not meet the definition in our policy, it is a justified temporary and strategic measure to address the funding request of the Harnett County Board of Education. The Board of Commissioners is committed to addressing the noteworthy revenue shortfall and restoring reserves during the 2027 revaluation budget year while balancing fiscal responsibility and our commitment to education. Section 17: Document Availability Copies of this Budget Ordinance shall be furnished to the Tax Administrator, Budget Officer, Clerk to the Board of Commissioners and to the Finance Officer to be kept on file by them for their direction in the disbursement of funds and collection of taxes and fees. Adopted this, the 16th day of June, 2025. 272 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Fiscal Year 2026 HARNETT COUNTY BOARD OF COMMISSIONERS Matthew Nicol, Chairman Brent Trout, County Manager ATTEST: Melissa Capps, Clerk to the Board Attachment A Approved Rate and Fee Schedule 274 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleAttachment A RATE AND FEE SCHEDULE Fiscal Year 2025-2026 Department Type of Fee 2023-2024 2024-2025 2025-2026 Adopted ANIMAL SERVICES Dangerous Dog Appeal 20.00 20.00 20.00 Livestock at Large Notice of Sale (State Mandate) G.S §68-20 Notice of Sale (State Mandate) G.S §68-20 Notice of Sale (State Mandate) G.S §68-20 Large Livestock Adoption Fee 100.00 100.00 100.00 Small Livestock Adoption Fee 25.00 25.00 25.00 Poultry/Fowl Adoption Fee 5.00 5.00 5.00 Altered Cat Adoption Fee 55.00 55.00 55.00 Altered Animal Rescue Pull Fee 20.00 20.00 20.00 Altered Dog Adoption Fee 95.00 95.00 95.00 Rabies Lab Testing / Container Fee 50.00 50.00 50.00 Animal pick-up (if animal is reclaimed) 30.00 30.00 30.00 Animal boarding, per day (if animal is reclaimed) 20.00 20.00 20.00 Adoption Fees: Canine Adoption Fee (includes Rabies, Vaccinations and microchip) 55.00 55.00 55.00 Feline Adoption Fee (includes Rabies and microchip) 45.00 45.00 45.00 Veteran’s Adoption Fee 20.00 20.00 20.00 Small Animal Adoption Fee 10.00 10.00 10.00 Rescue Fees: Canine Rescue Fee (first three canines, each) - - - Canine Rescue Fee (after three canines, each) - - - Feline Rescue / Rescue only fee - - - Civil Summons: First Offense 100.00 100.00 100.00 Second Offense 200.00 200.00 200.00 Third Offense 400.00 400.00 400.00 Current Quarantine: If the animal is picked up 230.00 230.00 230.00 If animal is brought in 200.00 200.00 200.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 275 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Reclaim: Multiple Offender 50.00 50.00 50.00 Dangerous/Potentially Dangerous Dog 200.00 200.00 200.00 Boarding: Large Livestock (daily) 50.00 50.00 50.00 Small-Medium Livestock (daily) 30.00 30.00 30.00 Fowl (daily) 5.00 5.00 5.00 Transport: Large Livestock 100.00 100.00 100.00 Small-Medium Livestock 50.00 50.00 50.00 Rabies Vaccination 8.00 8.00 8.00 Rabies Vaccination (special clinic) 5.00 5.00 5.00 Rabies Non-Compliance 100.00 100.00 100.00 Wormer all dogs 5.00 5.00 5.00 Feline / Canine Testing 15.00 15.00 15.00 BOARD OF ELECTIONS Paper List, per page 0.10 0.10 0.10 Labels, per sheet (30 per sheet) 0.30 0.30 0.30 Fax, per sheet 0.20 0.20 0.20 CD ROM 3.00 3.00 3.00 Copies, per page 0.10 0.10 0.10 Postage actual cost actual cost actual cost Pursuant to NC G.S. 163-82.10(c) the following information shall be provided at no cost: The State chair of each political party (1 list) The County chair of each political party: Once in every odd number year Once during the latter six calendar months of every even numbered year COOPERATIVE EXTENSION Laminating: 9 x 11 1/2” pouch 0.25 0.25 0.25 9 x 14 1/2” pouch 0.35 0.35 0.35 12 x 18” pouch 0.50 0.50 0.50 276 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted 25” wide roll $0.80 / ft $0.80 / ft $0.80 / ft Replacement training certificates (each) 1.00 1.00 1.00 DEVELOPMENT SERVICES Board of Adjustments: Conditional use permits, residential 175.00 175.00 175.00 Conditional use permits, minor non-residential 200.00 200.00 200.00 Conditional use permits, neighborhood non-residential 200 plus $50 per acre $500 max 200 plus $50 per acre $500 max 200 plus $50 per acre $500 max Conditional use permits, community non-residential 200 plus $50 per acre $1,000 max 200 plus $50 per acre $1,000 max 200 plus $50 per acre $1,000 max Conditional use permits, regional non-residential 200 plus $75 per acre $1,500 max 200 plus $75 per acre $1,500 max 200 plus $75 per acre $1,500 max Conditional use permits, planned unit development $ 175 plus $10 per acre for commercial and $3 res/ unit (includes SFR & MF, Max $1,500) $ 175 plus $10 per acre for commercial and $3 res/ unit (includes SFR & MF, Max $1,500) $ 175 plus $10 per acre for commercial and $3 res/ unit (includes SFR & MF, Max $1,500) Conditional use permit, cell tower 200.00 200.00 200.00 Appeal or interpretation $260 with refund option $260 with refund option $260 with refund option Variance 400.00 400.00 400.00 Variance, administrative 400.00 400.00 400.00 Re-inspect for Conditional Use permit 50.00 50.00 50.00 Planning Board: Alternate plan review 200.00 200.00 200.00 Rezoning, first 10 acres 250.00 250.00 250.00 Rezoning, each additional acre 50.00 50.00 50.00 with maximum of 2,000.00 2,000.00 2,000.00 Conditional Rezoning 500.00 for first 10 acres; 50.00 per acre over 10 acres Ordinance text amendment 250.00 250.00 250.00 Land Use Plan / Map Amendment 250.00 250.00 250.00 Mobile Home Park Plan 175.00 175.00 175.00 plus per lot charge 20.00 20.00 20.00 Major subdivision plat 500.00 500.00 500.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 277 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted plus per lot charge 20.00 20.00 20.00 Major subdivision plat - Revision to preliminary 100.00 100.00 100.00 plus per lot charge for new lots 20.00 20.00 20.00 Preliminary plat for third review and each review after 100.00 Major subdivision plat - final plat 100.00 100.00 200.00 Re-inspection fee for final plats 50.00 50.00 50.00 Major subdivision plat final recreation fee, per lot 500.00 500.00 500.00 Minor subdivision plat w/o improvements 100.00 100.00 100.00 plus per lot charge 20.00 20.00 20.00 Minor subdivision plat with improvements 160.00 160.00 160.00 plus per lot charge 20.00 20.00 20.00 Highway Corridor Overlay Review 60.00 60.00 60.00 Exempt Plats 30.00 30.00 30.00 Permits & Licenses: Land Use permit 25.00 25.00 25.00 Land Use permit renewal 75.00 75.00 75.00 Sign permit, ground 50.00 50.00 50.00 Sign permit, wall $1/square foot $1/square foot $1/square foot Sign permit renewal 100.00 100.00 100.00 Outdoor advertising signs (billboards)refer to Commercial building permit refer to Commercial building permit refer to Commercial building permit Site plan, minor 100.00 100.00 100.00 Site plan, neighborhood 250.00 250.00 250.00 Site plan, community 400.00 400.00 400.00 Site plan, regional 1,200.00 1,200.00 1,200.00 Site plan, renewal 100.00 100.00 100.00 Site plan, revision 40.00 40.00 40.00 Historic property application 25.00 25.00 25.00 Improvement guarantee review 400.00 400.00 400.00 Improvement guarantees, modification 200.00 200.00 200.00 Improvement guarantees, renewal 100.00 100.00 100.00 Mobile home park zoning inspection 150.00 150.00 150.00 plus per lot charge 7.00 7.00 7.00 Mobile home re-inspection, per trip 50.00 50.00 50.00 278 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Vested rights certificate 400.00 400.00 400.00 Flood Permit 100.00 100.00 100.00 Letter of map amendment (LOMA) review 50.00 50.00 50.00 Conditional letter of map amendment (CLOMA) review 50.00 50.00 50.00 Letter of map revision (LOMR) review 50.00 50.00 50.00 Conditional letter of map revision (CLOMR) review 50.00 50.00 50.00 Watershed 100.00 100.00 100.00 Special nonresidential intensity allocation permit (SNIA)$1,000/acre $1,000/acre $1,000/acre Watershed variance 400.00 400.00 400.00 Ordinances: Unified Development Ordinance 30.00 30.00 30.00 Zoning Compliance (letter) 75.00 75.00 75.00 Zoning Verification (letter) 25.00 25.00 25.00 Copies: Previously Issued Permit (per page) 3.00 3.00 3.00 Maps 5.00 5.00 5.00 Board Meeting Recordings on CD 5.00 5.00 5.00 Cell Towers: Concealed attached wireless communications facility (water tank, church steeple) 5,000.00 5,000.00 5,000.00 Collocated or combined wireless communications facility (i.e. basic co-location) $1,000 (per change in General Statutes) $1,000 (per change in General Statutes) $1,000 (per change in General Statutes) Free-standing concealed Wireless communications facility (i.e. clock tower) 6,000.00 6,000.00 6,000.00 Non-concealed freestanding wireless communications facility (i.e. lattice, guided tower, monopole) 7,000.00 7,000.00 7,000.00 Electrical: Electrical permit (minimum) $60/$120 after the fact $60/$120 after the fact $60/$120 after the fact 200 amps $80/$160 after the fact $80/$160 after the fact $80/$160 after the fact Over 200 amps $90/$180 after the fact $90/$180 after the fact $90/$180 after the fact Residential Solar Panels (new law requires 2 trips)$ 120 / $240 $ 120 / $240 $ 120 / $240 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 279 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Residential Generator $ 120 / $240 $ 120 / $240 $ 120 / $240 Commercial Solar Panels Based on Contractor’s Labor Cost Based on Contractor’s Labor Cost Based on Contractor’s Labor Cost Residential Mechanical: Minimum residential mechanical (ductwork & gas line only, etc.) $60/$120 after the fact $60/$120 after the fact $60/$120 after the fact Up to 2 residential unit replacement (includes electrical)$90/$180 after the fact $90/$180 after the fact $90/$180 after the fact More than 2 residential units (includes electrical)$110/$220 after the fact $110/$220 after the fact $110/$220 after the fact Commercial Mechanical Up to 2 commercial unit replacement (includes electrical) 90.00 90.00 90.00 More than 2 commercial units (includes electrical) 110.00 110.00 110.00 Manufactured Home: Travel Trailer $125/$250 after the fact $125/$250 after the fact $125/$250 after the fact Singlewide Mobile Home $150/$300 after the fact $150/$300 after the fact $150/$300 after the fact Doublewide Mobile Home $200/$400 after the fact $200/$400 after the fact $200/$400 after the fact Triplewide Mobile Home $225/$450 after the fact $225/$450 after the fact $225/$450 after the fact Plumbing: Minimum Plumbing, 2 or less fixtures $50/$100 after the fact $50/$100 after the fact $50/$100 after the fact Water service line $40/$80 after the fact $40/$80 after the fact $40/$80 after the fact Sewer service line $50/$100 after the fact $50/$100 after the fact $50/$100 after the fact Residential Plumbing, more than 2 fixtures $100/$200 after the fact $100/$200 after the fact $100/$200 after the fact Insulation $55/$110 after the fact $55/$110 after the fact $55/$110 after the fact Miscellaneous: Homeowner’s Recovery Fund 10.00 10.00 10.00 280 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Day Care or Group Home 100.00 100.00 100.00 Reinspection (1 - 9 violations) First trip 50.00 50.00 50.00 Second trip (existing violations not corrected) 100.00 100.00 100.00 Plan Review Fee (Residential) 25.00 25.00 25.00 Plan Review (Commercial) 50.00 50.00 50.00 Site Plan Revision 40.00 40.00 40.00 Expired permits (6 months to 2 years) 150.00 150.00 150.00 Expired permits over 2 years full cost full cost full cost Change of use (n/a when building permits issued) 100.00 100.00 100.00 Second home removal permit & inspection $350 with partial refund option for compliance $350 with partial refund option for compliance $350 with partial refund option for compliance Swimming pools (does not include electrical) Moved from Mechanical $100/$200 after the fact $100/$200 after the fact $100/$200 after the fact Traffic Impact Analysis (TIA) Review Consultant Cost Consultant Cost New Single Family Dwelling: Description by dimension per square feet (heated and garage). Includes building, electrical, plumbing, mechanical, insulation and t.s.p. permit Up to 1,200 square feet $600/$1,200 after the fact $600/$1,200 after the fact $600/$1,200 after the fact 1,201 to 2,000 square feet $700/$1,400 after the fact $700/$1,400 after the fact $700/$1,400 after the fact 2,001 to 2,500 square feet $805/$1,610 after the fact $805/$1,610 after the fact $805/$1,610 after the fact 2,501 to 3,000 square feet $940/$1,880 after the fact $940/$1,880 after the fact $940/$1,880 after the fact 3,001 to 3,500 square feet $1,045/$2,090 after the fact $1,045/$2,090 after the fact $1,045/$2,090 after the fact 3,501 to 4,000 square feet $1,200/$2,400 after the fact $1,200/$2,400 after the fact $1,200/$2,400 after the fact 4,001 to 4,500 square feet $1,290/$2,580 after the fact $1,290/$2,580 after the fact $1,290/$2,580 after the fact Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 281 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted 4,501 to 5,000 square feet $1,390/$2,780 after the fact $1,390/$2,780 after the fact $1,390/$2,780 after the fact 5,001 or more square feet $1,390 plus $0.20 x sq. ft $1,390 plus $0.20 x sq. ft $1,390 plus $0.20 x sq. ft - Final cost rounded to nearest whole dollar Residential additions: Attached and detached garage, storage buildings, renovations, and fire damage renovation (building permit only) 0 to 500 square feet $100/$200 after the fact $100/$200 after the fact $100/$200 after the fact 501 to 1,200 square feet $175/$350 after the fact $175/$350 after the fact $175/$350 after the fact 1,201 to 2,000 square feet $250/$500 after the fact $250/$500 after the fact $250/$500 after the fact 2,001 or more square feet $325/$650 after the fact $325/$650 after the fact $325/$650 after the fact Modular Home (fee includes electrical, plumbing and mechanical) $375/$750 after the fact $375/$750 after the fact $375/$750 after the fact Modular Construction Trailer - Temporary $125/$250 after the fact $125/$250 after the fact $125/$250 after the fact Moved house or building (fee includes electrical, plumbing and mechanical) $375/$750 after the fact $375/$750 after the fact $375/$750 after the fact *Please note that there are additional fee requirements for additions or renovations to Modular Home or Move House setups. Commercial, Industrial and Multi-Family : Fee is for each trade and is separate from the total cost of the project $0 - $1,200 $80/$160 after the fact $80/$160 after the fact $80/$160 after the fact $1,201 - $2,500 $160/$320 after the fact $160/$320 after the fact $160/$320 after the fact $2,501 - $25,000 $300/$600 after the fact $300/$600 after the fact $300/$600 after the fact 282 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted $25,001 - $50,000 $500/$1000 after the fact $500/$1000 after the fact $500/$1000 after the fact $50,001 - $100,000 $905/$1,810 after the fact $905/$1,810 after the fact $905/$1,810 after the fact $100,001 - $200,000 $1,710/$3,420 after the fact $1,710/$3,420 after the fact $1,710/$3,420 after the fact $200,001 - $350,000 $2,915/$5,830 after the fact $2,915/$5,830 after the fact $2,915/$5,830 after the fact $350,001 - $500,000 $3,820/$7,640 after the fact $3,820/$7,640 after the fact $3,820/$7,640 after the fact $500,001 - $750,000 $5,075/$10,150 after the fact $5,075/$10,150 after the fact $5,075/$10,150 after the fact $750,001 - $1,000,000 $6,330/$12,660 after the fact $6,330/$12,660 after the fact $6,330/$12,660 after the fact Fees in excess of $6,330 will require an additional .002 of each Each T-pole 60.00 60.00 60.00 Commercial Modular Unit (any size) plus each trade cost $375/$750 after the fact $375/$750 after the fact $375/$750 after the fact Harnett County Board of Education Classroom Huts: Single Room 100.00 100.00 100.00 Two Rooms 200.00 200.00 200.00 Three or more 300.00 300.00 300.00 EMERGENCY SERVICES Annual Fees: Foster home inspection 25.00 25.00 25.00 Alcohol Beverage Control 100.00 100.00 Non-Compliance of Violations: First reinspection for non-compliance, if code requirements are met 50.00 50.00 50.00 Second non-compliance inspection 100.00 100.00 100.00 Third and subsequent inspections for non-compliance 200.00 200.00 Special Use Permits for Specific Times: Fireworks - Pyrotechnic Special Effects (Includes Site Plan Review) 150.00 150.00 150.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 283 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Tents & Temporary Membrane Structure (Includes Site Plan Review) 100.00 100.00 100.00 Temporary kiosks or displays for merchandising - - - Insecticide fogging or fumigation (Includes Site Plan Review) 75.00 75.00 100.00 Explosive Materials (blasting permits): Multiple visits - 90 days (Includes Site Plan Review) 250.00 250.00 250.00 Single visit - 72 hours (Includes Site Plan Review) 100.00 100.00 100.00 Operational Permits: Additive Manufacturing - - 100.00 Amusement Buildings (Includes Site Plan Review) 75.00 75.00 100.00 Carnivals and fairs (Includes Site Plan Review) 75.00 75.00 - Combustible Dust Producing Operations 75.00 75.00 100.00 Covered Mall Buildings (Includes construction plan review. Does not include individual tenant spaces.) 75.00 75.00 100.00 Exhibits, Trade Shows and Festivals (Includes Site Plan Review) 75.00 75.00 - Flammable and Combustible Liquids - 6 Subcategories: Change Contents of Tank 75.00 75.00 100.00 Manufacture, Process, Blend or Refine 75.00 75.00 100.00 Liquid Dispensing - AGST/UGST to Vehicles 75.00 75.00 100.00 Liquid Dispensing - Tanker to Vehicles 75.00 75.00 100.00 To operate tank vehicles or facilities where flammable and combustible liquids are produced, processed, transported, stored, dispensed or used 75.00 75.00 100.00 Place temporary out of service (more than 90 days) - - 100.00 Liquid or gas-fueled vehicles or equipment in assembly buidlings 75.00 75.00 100.00 Nightclubs - - 100.00 Construction Permits: Automatic Fire Extinguishing System - Fixed Fire Suppression Systems/Sprinkler $50.00+ $2.00 per Nozzle Head $50.00+ $2.00 per Nozzle Head $50.00+ $2.00 per Nozzle Head 284 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Fire Alarm Detection System and Related Equipment $50.000+ $2.00 per initiating device $50.000+ $2.00 per initiating device $50.000+ $2.00 per initiating device Standpipe Systems 150.00 150.00 150.00 Certificate of occupancy certification (Final Inspection) 50.00 50.00 50.00 Certificate of occupancy (Final Inspection) re-check per violation 50.00 50.00 50.00 Any required permits not obtained prior to work being conducted shall be applicable for Double Permit Fees. AGST/UGST (Above Ground/Underground. Storage Tanks): Removal (per tank) (Includes Site Plan Review) 100.00 100.00 100.00 New installations (per tank) (Includes Site Plan Review) 100.00 100.00 100.00 Reinspection (per tank) 100.00 100.00 100.00 AGST/UGST Pipe Inspection (Includes Site Plan Review) 100.00 100.00 100.00 Compressed Gases - - 100.00 Cryogenic Fluids - - 100.00 Emergency Responder Communication Coverage System - - 100.00 Energy Storage System 100.00 100.00 100.00 Fire Pumps and Related Equipment - - 200.00 Flammable and Combustible Liquids 75.00 75.00 100.00 Fuel Cell Power Systems - - 100.00 Gas Detection Systems - - 100.00 Gates and Barricades Across Fire Apparatus Access Roads 100.00 100.00 100.00 Hazardous Materials - - 100.00 High-piled Combustible Storage - - 100.00 Industrial Ovens - - 100.00 Motor Vehicle Repair Rooms and Booths - - 100.00 Plant Extraction Systems - - 100.00 Private Fire Hydrants 75.00 75.00 100.00 Smoke Control or Smoke Exhaust Systems - - 100.00 Solar Photovoltaic Power System - - 100.00 Special Event Structure - - 100.00 Spraying or Dipping 75.00 75.00 100.00 Plans Review: Up to 5,000 sq. ft. 50.00 50.00 50.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 285 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted 5,001 to 10,000 sq. ft. 100.00 100.00 100.00 10,001 to 25,000 sq. ft. 150.00 150.00 150.00 Over 25,000 sq. ft. 250.00 .01 / square foot .01 / square foot Major Subdivision Site Plant (DRB Review and Inspection Fee) 100.00 100.00 100.00 Commercial Site Plan Review 50.00 50.00 50.00 Revisions / Resubmittals 50.00 50.00 50.00 Imminent Hazard Violations: Locked or Blocked exit doors 250.00 Each Exit Door / Each Occurance 250.00 Each Exit Door / Each Occurance 250.00 Each Exit Door / Each Occurance Exceeding Posted Occupancy Capacity w/failure to comply 250.00 Each Occurance 250.00 Each Occurance 250.00 Each Occurance 800 MHZ radio, per radio, per month. (This fee is charged to Fire, Rescue, Police Departments, Towns and anyone who utilizes an 800 MHZ radio). 25.00 25.00 25.00 EMERGENCY MEDICAL SERVICES BLS: Non-Emergency 393.80 393.80 393.80 Emergency 630.07 630.07 630.07 BLS Routine Disposable Supplies 75.00 75.00 75.00 ALS 1: Non-Emergency 472.55 472.55 472.55 Emergency 748.21 748.21 748.21 ALS 2: Emergency 1,082.94 1,082.94 1,082.94 ALS Routine Disposable Supplies 90.00 90.00 90.00 Loaded Patient Mileage 13.33 13.33 13.33 Wheelchair Van Transport : Within Harnett County - mileage included 50.00 50.00 50.00 Outside Harnett County 3.00 3.00 3.00 Note: Fees are based upon the current NC Medicare/ Medicaid Fee Schedule. Specialty Care 1,279.82 1,279.82 1,279.82 286 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Round Trip 829.50 829.50 829.50 Defibrillation 85.00 85.00 85.00 Intubation 125.00 125.00 125.00 IV Supplies 25.00 25.00 25.00 Oxygen 20.00 20.00 20.00 BLS Training (Organizations & Individuals): Harnett County Resident 50.00 50.00 50.00 Non-Harnett County Resident 75.00 75.00 75.00 BLS Certification Card 5.00 5.00 5.00 Health Saver Certification Card 25.00 25.00 25.00 Health Saver Required Workbook 5.00 5.00 5.00 Additional Training: 10.00 10.00 10.00 ACLS Certification Card 10.00 10.00 10.00 PALS Certification Card 10.00 10.00 10.00 Heart Saver CPR/AED 25.00 25.00 25.00 Heart Saver First-Aid/CPR/AED 25.00 25.00 25.00 Advanced Medical Life Support 20.00 20.00 20.00 Community Paramedic Course 20.00 20.00 20.00 Emergency Pediatric Care 20.00 20.00 20.00 Emergency Vehicle Operations Safety 15.00 15.00 15.00 First on Scene 15.00 15.00 15.00 Geriatric Education for EMS 15.00 15.00 15.00 Principles of Ethics and Personal Leadership 20.00 20.00 20.00 Pre-Hospital Trauma Life Support 20.00 20.00 20.00 EMS Safety 15.00 15.00 15.00 Tactical Emergency Casualty Care 20.00 20.00 20.00 Local Government & Non-Profit Agencies within Harnett County - cost of certification card and workbook if applicable, no cost for training. GIS / E911 Maps, Print Outs, Deed Plots or Copies printed on Copier (cost per page) 1.00 1.00 1.00 Maps printed on Plotter: Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 287 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Without Ortho’s 6.00 6.00 6.00 With Ortho’s 10.00 10.00 10.00 Without Ortho’s on Poster Paper 16.00 16.00 16.00 With Ortho’s on Poster Paper 20.00 20.00 20.00 Specialty Maps, Requests and Projects (hourly cost) 65.00 65.00 65.00 Specialty Maps on Poster Paper - - - Digital Data 35.00 35.00 35.00 Map Book 20.00 25.00 25.00 Road Signs 400.00 400.00 400.00 Road Name Petition 500.00 500.00 500.00 Subdivision Name Change 500.00 500.00 500.00 Reflective Address Number Sign: Complete 40.00 40.00 40.00 Sign Only 35.00 35.00 35.00 Post Only 10.00 10.00 10.00 HARNETT REGIONAL JETPORT FBO - Full Service 900.00 900.00 900.00 FBO/SASO - Aircraft Maintenance 900.00 900.00 900.00 FBO/SASO - Flight Training 900.00 900.00 900.00 FBO/SASO - Aircraft Charter or Taxi 900.00 900.00 900.00 FBO/SASO - Aircraft Rental 900.00 900.00 900.00 FBO/SASO - Ground Services (cleaning, servicing) 900.00 900.00 900.00 Facility/Ramp Fee (cabin class aircraft only) Not to exceed 25.00 100.00 100.00 Fee can be waived with the following conditions: 40’-50’ wingspan = 50 gallon fuel sale 51’-60’ wingspan = 100 gallon fuel sale 61’ + wingspan = 150 gallon fuel sale Facility and Equipment Rental/Usage Conference Room - per hour 60.00 60.00 Kitchen - per hour 30.00 30.00 Refundable deposit 250.00 250.00 Forklift - per hour 100.00 Ground power unit - first hour (1 hour minimum) 50.00 288 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Ground power unit - per 30 mins after first hour 50.00 Aircraft towing - per tow 25.00 Aircraft towing - per month for non-SASOs 100.00 Aircraft wash station - per wash (non-based aircraft) 25.00 Aircraft wash station - per wash (based aircraft) 10.00 Parking Fee: Overnight - general aviation 10.00 10.00 10.00 Overnight - cabin class 50.00 Per month 50.00 50.00 50.00 (tenants only, agreement req’d) Open Hangar / Shade, per month 100.00 100.00 100.00 Vehicle parking (monthly) 100.00 After hours call out service fee, per trip Not to exceed 100.00 100.00 (flat rate, 5:30pm-7:30am) 100.00 (flat rate, 5:30pm-7:30am) Fee assessed based upon service provided and qualified purchases Fuel Fees (per gallon): Fuel - AVGAS 0.30 above county cost 0.45 above county cost 0.50 above county cost Fuel - AVGAS/Full service fee 0.30 above customer cost Fuel - Jet A 1.50 above county cost 1.50 above county cost 1.55 above county cost Oil (per container) 30% above county cost 30% above county cost 30% above county cost **All FBO/SASO fees are annual unless otherwise noted HARNETT REGIONAL WATER All Water Districts: Flat Rate Water, Residential 1st 2,000 gallons 22.00 22.00 22.00 Per Thousand Water, Residential 5.75 5.75 5.75 Flat Rate Water, Commercial, 1st 2,000 gallons (flat) 30.00 30.00 30.00 Per Thousand Water, Commercial (per 1,000 over 2,000)$5.75/1,000 $5.75/1,000 $5.75/1,000 Water Bulk Rate (per 1,000)$3.00/1,000 $3.00/1,000 $3.00/1,000 Water Bulk Rate - Capacity Owners $2.35/1,000 $2.35/1,000 $2.35/1,000 Water Bulk Rate- Woodlake $3.20/1,000 $3.20/1,000 $3.20/1,000 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 289 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Hydrant 3/4” Meter Rental-Daily/Monthly/Yrly $ 5 / $140 / $1,200 $ 5 / $140 / $1,200 $ 5 / $140 / $1,200 Hydrant 3” Meter Rental-Daily/Monthly/Yrly $ 10 / $280 / $2,500 $ 10 / $280 / $2,500 $ 10 / $280 / $2,500 Institutional Rate Same as residential Same as residential Same as residential Commercial, per month (50,000 gallon minimum/month) - - - Energy Charges per 1,000 Water (Out of County Municipal Customers only)$0.35/1,000 $0.35/1,000 $0.35/1,000 All Sewer Districts: Flat Rate Sewer, Residential, no gallons 16.00 16.00 16.00 Per Thousand Sewer, Residential $6.50/1,000 $6.50/1,000 $6.50/1,000 Flat Sewer, One person household 42.00 42.00 42.00 Flat Sewer, Two + person household 48.00 48.00 48.00 Flat Rate Sewer, Commercial, no gallons 45.00 45.00 45.00 Per Thousand Sewer, Commercial $6.50/1,000 $6.50/1,000 $6.50/1,000 Institutional Rate, Minimum 300.00 300.00 300.00 Per Thousand Sewer, Institutional $6.50/1,000 $6.50/1,000 $6.50/1,000 Sewer Bulk Rate Capacity Holders (per 1,000)$2.75/1,000 $2.75/1,000 $2.75/1,000 Sewer Bulk Rate Linden Oaks $3.00/1,000 $3.00/1,000 $3.00/1,000 All Water Districts: Residential/Commercial Water Tap On Fee, 3/4” Service (includes System Development Fee) $ 1,200.00 (total $4,200) $ 1,200.00 (total $4,200) $ 1,200.00 (total $4,200) Residential Water Tap On Fee, 1” Service (includes System Development Fee) $ 2,200.00 (total $5,200) $ 2,200.00 (total $5,200) $ 2,200.00 (total $5,200) Residential Water Tap On Fee, 2” Service (includes System Development Fee) $ 3,500.00 (total $6,500) $ 3,500.00 (total $6,500) $ 3,500.00 (total $6,500) Commercial Water Tap On Fee, 1” Service (includes System Development Fee) $ 2,200.00 (total $9,700) $ 2,200.00 (total $9,700) $ 2,200.00 (total $9,700) Commercial Water Tap On Fee, 2” Service (includes System Development Fee) $ 3,500.00 (total $27,500) $ 3,500.00 (total $27,500) $ 3,500.00 (total $6,500) Meter Fees 3/4” Mechanical 70.00 70.00 - Meter Fees 3/4” Electronic/Radio Read/Automatic Read 325.00 325.00 425.00 Sprinkler Tap 500.00 500.00 500.00 Water Tap, New District - Construction 200.00 200.00 - Residential Water System Development Fee (includes 3/4”, 1” & 2” services)(includes System Development Fee) 3,000.00 3,000.00 3,000.00 290 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Commercial Water System Development Fee Based on SDF/Res Eq Based on SDF/Res Eq Based on Meter Size & Res Eq Late or delinquent fee 10.00 10.00 10.00 All Sewer Districts: Sewer Tap on Fee, Residential, All Districts (does not include Sewer Capacity Use Fee)$ 1,500 (total $5,500)$ 1,500 (total $5,500)$ 1,500 (total $5,500) Residential Sewer System Development Fee (includes 3/4” services) 4,000.00 4,000.00 4,000.00 Commercial Sewer System Development Fee Based on SDF/Res Eq Based on SDF/Res Eq Based on Meter Size & Res Eq Sewer Tap, Step Tank, Bunnlevel / Riverside $ 2,800 (total $6,800)$ 2,800 (total $6,800)$ 2,800 (total $6,800) Industrial Sewer Surcharges: BOD above 250 mg/I (per lb) 0.15 0.15 0.15 Industrial Sewer Surcharges: TSS above 250 mg/I (per lb) 0.05 0.05 0.05 Industrial Sewer Surcharges: NH3 above 25 mg/I (per lb) 1.46 1.46 1.46 Industrial Sewer Surcharges: P above 6 mg/I (per lb) 12.16 12.16 7.10 Septage Hauler Fees: Basic Facilities Charge $20 per truckload $20 per truckload $20 per truckload Usage Charge $65.00/1,000 $65.00/1,000 $65.00/1,000 All Water & Sewer Districts: Deposits, Owner, Water 25.00 25.00 25.00 Deposits, Owner, Water (if credit is denied due to unpaid utilities) 50.00 50.00 50.00 Deposits, Owner, Sewer 25.00 25.00 25.00 Deposits, Owner, Sewer (if credit is denied due to unpaid utilities) 50.00 50.00 50.00 Deposits, Rental, Water 50.00 50.00 50.00 Deposits, Rental, Water (if credit is denied due to unpaid utilities) 100.00 100.00 100.00 Deposits, Rental, Sewer 50.00 50.00 50.00 Deposits, Rental, Sewer (if credit is denied due to unpaid utilities) 100.00 100.00 100.00 Deposits, 3/4” Hydrant Meter-Refundable 250.00 250.00 250.00 Deposits, 3” Hydrant Meter-Refundable 500.00 500.00 500.00 Setup Fees 15.00 15.00 15.00 After Hours Call Out 50.00 50.00 50.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 291 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Transfer Fee 15.00 15.00 15.00 Water Samples $30 & up $30 & up $30 & up All Water & Sewer Districts (con’t): Reconnect Fees 40.00 40.00 40.00 Damaged Fees - as allowed by the State $100 & up $100 & up $100 & up Preliminary Plan Review - all projects 250.00 250.00 250.00 Construction Phase Review - per residential equivalent unit 40.00 40.00 40.00 Meters: 3/4” Electronic/Radio Read/Automatic Read 325.00 325.00 425.00 1” 450.00 450.00 550.00 2” 2,050.00 2,050.00 2,050.00 Fecal Coliform - Lab Fee 30.00 Industrial User Permit Application Fee 500.00 Industrial User Permit Renewal Fee 250.00 Industrial User Permit Modification Fee 250.00 FOG (Fats, Oils & Grease) Violation Fee-Second NOV 100.00 FOG (Fats, Oils & Grease) Violation Fee-Third NOV 500.00 FOG (Fats, Oils & Grease) Violation Fee-Fourth NOV w/ Suspension 500.00 HEALTH Miscellaneous Fees: 17P (Prenatal Patients Only) 125.00 125.00 125.00 DTaP 50.00 50.00 50.00 Fluad QIV 65+ 100.61 107.77 155.01 Flucelvax QIV 59.61 64.77 68.01 Fluzone QIV 50.61 52.77 54.01 Hep B 69.00 75.00 75.00 Hepatitis B Vaccine (Hi-Risk) - - - MMR - Adult 87.00 95.00 108.00 Pneumonia shot 119.00 119.00 272.00 PPD/TB Skin Test 25.00 25.00 25.00 Menactra 152.00 178.00 179.00 HPV Vaccine (3 dose) 825.00 969.00 969.00 IPV 35.00 49.00 49.00 292 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Kinrix (IPV, Dtap) 60.00 71.00 71.00 Pentacel (Dtap, IPV, HIB) 101.00 133.00 133.00 Prevnar (PCV13) 235.00 272.00 272.00 Prevnar 20 302.00 302.00 302.00 Proquad (MMR & Varicella) 270.00 315.00 315.00 Rabies 393.00 455.00 455.00 Rotateq 95.00 104.00 109.00 Shingriz (only patients 50-64) 182.00 182.00 221.00 Twinrix (Hep A & Hep B Combination) 122.00 122.00 146.00 Varicella (Meningitis) 180.00 180.00 192.00 Telehealth originating site facility fee 25.00 25.00 27.00 Women’s Wellness Physical Sliding Fee, Ins. Medicaid 60.00 60.00 Child Health Services Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Care Management for At Risk Children (CMARC)Medicaid Medicaid Medicaid Cholesterol Test - - - Family Planning Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Care Management for At Risk Pregnancies (CMHRP)Medicaid Medicaid Medicaid Pregnancy Test Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Prenatal Program Services Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid Sliding Fee, Ins. Medicaid STD Control/Treatment Insurance, Medicaid Insurance, Medicaid Insurance, Medicaid Environmental Health Fees: Inorganic/Organic Water Samples 100.00 100.00 100.00 Water samples / Microbiology 50.00 50.00 50.00 Improvement / Septic Tank Permit 750.00 750.00 750.00 Return Trip Fee ( if not properly marked) 25.00 25.00 25.00 Existing tanks 100.00 100.00 100.00 Swimming pool permits 250.00 250.00 250.00 Swimming pool reinspection fee 75.00 75.00 75.00 Tattoo Artist Permits 500.00 500.00 500.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 293 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Temporary Tattoo Artist Permits 125.00 125.00 125.00 Plan Review for Food & Lodging 250.00 250.00 250.00 Pool Plan Review 400.00 400.00 400.00 Well Fees 250.00 250.00 250.00 Engineered Option Permit Fee 225.00 225.00 35.00 a2 Private Option Permit 300.00 300.00 Simple Revision Fee 25.00 25.00 25.00 Revision Fee 100.00 100.00 100.00 Expansion / Relocation Fee 375.00 375.00 375.00 Drain Field Redesign 100.00 100.00 100.00 NC Division of Public Health - Women & Children’s Health Section Sliding Fee Scale Sliding Fee Scale Sliding Fee Scale Medicaid Reimbursement Schedule Based on Current Medicaid Rates Based on Current Medicaid Rates Based on Current Medicaid Rates IT Current Customers (all amounts are per hour of service): Technical Support Services - No Block of Time 95.00 95.00 115.00 Block of 50 hours of Technical Support Services 80.00 80.00 110.00 Block of 100 hours of Technical Support Services 75.00 75.00 100.00 Block of 200 hours of Technical Support Services 70.00 70.00 90.00 Block of 300 hours of Technical Support Services 65.00 65.00 85.00 Block of 400 hours of Technical Support Services 60.00 60.00 80.00 Overages if block of hours chosen 85.00 85.00 85.00 Office 365 Level 1 (per month) 14.00 15.00 Office 365 Level 2 (per month) 20.00 22.00 Office 365 Level 3 (per month) 32.00 34.00 Virtual Server Space and 1TB of Storage (per month) 400.00 400.00 500.00 Small Firewall Support (per month) 35.00 35.00 Netmotion VPN (per month per user) 6.00 7.00 7.00 Additional Hosted Virtual Server (per month) 100.00 100.00 200.00 VoIP / FoIP Line and Maintenance (per month) 12.50 12.50 22.00 10MB Internet - Burstable up to 1GB (per month) 75.00 75.00 150.00 294 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted LIBRARY Copy & Printer Fees: Black & White, per page (8 1/2 x 11) 0.10 0.10 0.10 Black & White, per page (11 x 17) 0.20 0.20 0.20 Color, per page (8 1/2 x 11) 1.00 1.00 1.00 Overdue Fines: Launchpads, per day (up to maximum of $25) 1.00 1.00 1.00 Fax fees (no international faxes sent or received): Local, per page 0.25 0.25 0.25 Long distance, per page 0.25 0.25 0.25 All incoming faxes, per page 0.25 0.25 0.25 Cold Lamination, per ft. 0.75 0.75 0.75 All Library Materials Lost Items Purchase Cost of Item Purchase Cost of Item Purchase Cost of Item Books Markings on pages non-obstructing of text 5.00 5.00 5.00 Torn pages 5.00 5.00 5.00 Torn cover 5.00 5.00 5.00 Minor liquid damage 5.00 5.00 5.00 AudioBooks, DVDs, and Kits: Audiobook bag missing 2.00 2.00 2.00 Audiobook missing disc 10.00 10.00 10.00 Audiobook-case damage 8.00 8.00 8.00 AudioVox Charger 5.00 5.00 5.00 Missing Audio CD case 1.00 1.00 1.00 Missing DVD case 2.00 2.00 2.00 Missing DVD Bonus Material 5.00 5.00 5.00 Missing Kit Items Purchase Cost of Item Purchase Cost of Item Purchase Cost of Item Damaged or missing cover art (Audiobooks, Music CDs, DVDs) 1.00 1.00 1.00 Damaged or missing Literacy Kit Container 14.00 14.00 14.00 LaunchPads Damaged beyond repair or missing electronic device 70.00 70.00 70.00 Missing or damaged Launch USB cord 7.00 7.00 7.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 295 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Missing or damaged LaunchPad case 13.00 13.00 13.00 Missing or damaged LaunchPad power adapter 8.00 8.00 8.00 Missing or damaged LaunchPad bumper 9.00 9.00 9.00 Magazines MISCELLANEOUS Employee Mileage Reimbursement Current IRS Mileage Reimbursement Rate Employee Subsistence Per Diem (subject to County travel policy): Breakfast GSA Rate GSA Rate GSA Rate Lunch GSA Rate GSA Rate GSA Rate Dinner GSA Rate GSA Rate GSA Rate Medical Insurance (monthly): Employee Only (County pays) 934.00 962.00 962.00 Employee + Spouse (Employee pays) 339.96 339.96 350.16 Employee + Child(ren) (Employee pays) 314.03 314.03 323.45 Employee + Family (Employee pays) 709.54 709.54 730.83 Dental Insurance (monthly): Employee Only (County pays) 32.00 32.00 32.00 Employee + Spouse (Employee pays) 30.46 30.46 30.46 Employee + Child(ren) (Employee pays) 34.04 34.04 34.04 Employee + Family (Employee pays) 85.44 85.44 85.44 Vision Insurance: Employee Only (Employee Pays) 6.46 6.46 6.46 Employee + Spouse (Employee Pays) 12.28 12.28 12.28 Employee + Child(ren) (Employee Pays) 12.93 12.93 12.93 Employee + Family (Employee Pays) 19.00 19.00 19.00 Medicare Supplement amount for qualified retirees not to exceed 200.00 not to exceed 200.00 not to exceed 200.00 PARKS & RECREATION Ball fields / Multipurpose fields: 1st hour 15.00 15.00 15.00 each additional hour 15.00 15.00 15.00 per hour with lights 25.00 25.00 25.00 half day (up to 5 hours) 60.00 60.00 60.00 half day with lights (up to 5 hours) 100.00 100.00 100.00 full day 125.00 125.00 125.00 full day with lights 150.00 150.00 150.00 296 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Ball field preparation (lining & dragging) 20.00 20.00 20.00 Each additional field preparation 10.00 10.00 10.00 Rapid dry (per bag) 15.00 15.00 15.00 Multipurpose field preparation 30.00 40.00 40.00 Picnic Shelter: per hour 15.00 15.00 15.00 Tennis Courts: per hour 5.00 5.00 5.00 per hour with lights 10.00 10.00 10.00 Gyms: per hour 50.00 50.00 50.00 per full day 350.00 350.00 350.00 Deposit required for any rentals over 2 hours 100.00 100.00 100.00 Party package (includes 1 hour meeting room rental at BTCC) 70.00 70.00 70.00 Multi-purpose Rooms: Barbecue Creek Park Room per hour 20.00 20.00 20.00 per 4 hour block 75.00 75.00 75.00 refundable deposit 50.00 50.00 50.00 Anderson Creek Senior Center per hour 35.00 35.00 35.00 per 4 hour block 130.00 130.00 130.00 refundable deposit 100.00 100.00 100.00 Boone Trail Community Center Meeting Room per hour 25.00 25.00 25.00 per 4 hour block 90.00 90.00 90.00 refundable deposit 50.00 50.00 50.00 Benhaven Community Center Meeting Room per hour 25.00 25.00 per 4 hour block 90.00 90.00 refundable deposit 50.00 50.00 Shawtown Community Development Center Classroom per hour 25.00 25.00 25.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 297 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted per 4 hour block 90.00 90.00 90.00 refundable deposit 50.00 50.00 50.00 Late fee for rental 10.00 10.00 10.00 Recreation Fees: Anderson Creek Senior Center Programs Class A - per participant 30.00 30.00 30.00 Class B - per participant 20.00 20.00 20.00 Class C - per participant 10.00 10.00 10.00 Adult Basketball Participant Fee 60.00 60.00 Adult Dodgeball Participant Fee 40.00 40.00 Adult Kickball (per team) 275.00 275.00 275.00 Adult Softball - (per team) 550.00 550.00 600.00 Co-ed Softball Team Fee 450.00 450.00 450.00 Co-ed Softball Participant Fee 40.00 40.00 40.00 Senior Golf Tournament Participant Fee (could vary depending on course) 30.00 35.00 35.00 Open Gym Daily Pass 2.00 2.00 2.00 Summer Camp Weekly (County Resident) 110.00 110.00 120.00 Weekly (Out of County Resident) 120.00 120.00 130.00 Late pickup fee 1.00 / minute 1.00 / minute 1.00 / minute Afterschool Care Monthly (December & April - $100) 120.00 120.00 120.00 Weekly 40.00 40.00 50.00 10% discount on children after 1st child (same household)10 % discount 10 % discount 10 % discount Teacher workday 20.00 20.00 20.00 Later pickup fee 1.00 / minute 1.00 / minute 1.00 / minute Leisure / Fitness Programs and Activities Varies Varies Varies Late fee per program 10.00 10.00 10.00 Movie in the Park Sponsorship Levels Platinum level (8 movies) - - - Gold level (3 movies, naming rights) 1,200.00 - - 298 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Silver level (3 movies) 1,000.00 - - Bronze level (1 movie) 300.00 - - Movie in the Park Sponsorship (per movie) 425.00 425.00 REGISTER OF DEEDS General Recordings: First 15 pages ($6.20 is paid to the State Treasurer) 26.00 26.00 26.00 Each additional pages 4.00 4.00 4.00 Deed Recordings: First 15 pages ($6.20 is paid to the State Treasurer) 26.00 26.00 26.00 Each additional pages 4.00 4.00 4.00 DT Recordings: First 15 35 pages ($6.20 is paid to the State Treasurer) 64.00 64.00 64.00 Each additional page 4.00 4.00 4.00 Additional assignment instrument index reference, each 10.00 10.00 10.00 Multiple Instrument fee 10.00 10.00 10.00 Non Standard Document Fee 25.00 25.00 25.00 Additional party to index in excess of 20, each 2.00 2.00 2.00 Revenue stamps, per thousand (Half of collections are paid to the Department of Revenue; less 2% Administrative cost) 2.00 2.00 2.00 Certified copies: First Page 5.00 5.00 5.00 Each additional page 2.00 2.00 2.00 UCC copies 1.00 1.00 1.00 Xerox copies 0.10 0.10 0.10 Outgoing faxes - local, per page Local, per page 0.10 0.10 0.10 Long distance, per page 0.50 0.50 0.50 Deaths 10.00 10.00 10.00 Marriage license copies 10.00 10.00 10.00 Birth amendments 20.00 20.00 20.00 Legitimations 20.00 20.00 20.00 Delayed births 20.00 20.00 20.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 299 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Notary oaths 10.00 10.00 10.00 Births - Statewide Issuance (State Vital Records is paid; $14 for issuance of out of County births issued by Register of Deeds.) 24.00 24.00 24.00 Births 10.00 10.00 10.00 UCC’s 38.00 38.00 38.00 Instruction. County keeps $25) 60.00 60.00 60.00 Lamination of births & marriages 2.00 2.00 2.00 Maps 21.00 21.00 21.00 Right-of-Way plans 21.00 21.00 21.00 Certified copies of maps 5.00 5.00 5.00 Notary acts 5.00 5.00 5.00 Torren fees original plots: First page 26.00 26.00 26.00 Each additional page 4.00 4.00 4.00 Torrent fees recording new certificate: First page 31.00 31.00 31.00 Torren fees new certificates & noting entries - - - Corporations: First page 26.00 26.00 26.00 Each additional page 4.00 4.00 4.00 Uncertified map copies 0.50 0.50 0.50 Copies of plats/plans larger than 18 X 24 1.00 1.00 1.00 Lamination of paper, per foot 0.50 0.50 0.50 RESTITUTION Juvenile Restitution Service Fees: 1 Juvenile per hour 7.25 7.25 7.25 2 Juveniles per hour 14.50 14.50 14.50 3 Juveniles per hour 21.75 21.75 21.75 4 Juveniles per hour 29.00 29.00 29.00 5 Juveniles per hour 36.25 36.25 36.25 300 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted SHERIFF Service fee: Per person - in state (State mandated) 30.00 30.00 30.00 Per person - out of state 30.00 30.00 30.00 Fingerprints: In County Residents 10.00 first set / 5.00 additional set 10.00 first set / 5.00 additional set 10.00 first set / 5.00 additional set Out of County Residents 10.00 additional 10.00 additional 10.00 additional Copy of reports 3.00 3.00 3.00 Local Jail Fee: Per day 5.00 5.00 5.00 State reimbursement, per day 18.00 18.00 18.00 Inmate medical, per visit 10.00 10.00 10.00 Concealed handgun application: New 90.00 90.00 90.00 Renewal 75.00 75.00 75.00 Concealed sign 1.00 1.00 1.00 Nartest Drug Testing Fee - - - Storage Fee, per day - - - SOCIAL SERVICES NC Health Choice Annual Fees: One Child 50.00 50.00 50.00 Multiple Children 100.00 100.00 100.00 Adoption - pre placement assessments 1,300.00 1,300.00 1,300.00 Adoption - report to court 200.00 200.00 200.00 HCWD - Health Coverage for Workers with Disabilities 50.00 50.00 50.00 Home Study 400.00 400.00 400.00 Adoption Initial Search Intermediary Fee (fees charged to locate parties involved in an adoption or the retrieval of background information in accordance with NCGS 48-9-101, 104, and 109). 250.00 250.00 250.00 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 301 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Adoption Additional Services Intermediary Fee, per hour (extended provision of services to facilitate the exchange of information or personal contact between parties involved in an adoption if the initial search is not successful). 75.00 75.00 75.00 Case record copy fee: First page 2.00 2.00 2.00 Multiple pages 0.25 0.25 0.25 CSE NPA application fees - a non-public application fee collected in the amount of $10 or $25 , based upon income and the number in a household. 10/25 10/25 10/25 Governmental Complex meeting room fee (per day)N/A N/A N/A SOLID WASTE MANAGEMENT Collection/hauler permits (annual) 125.00 130.00 135.00 Availability Fee (Household solid waste fee) 80.00 80.00 80.00 Recycling fee 5.00 5.00 5.00 Landfill tipping fee: Construction & demolition, per ton 48.00 50.00 54.00 Municipal Solid Waste (Transfer Station) 48.00 50.00 54.00 Land clearing/inert debris and yard waste, per ton 30.00 35.00 37.00 Uncertified tires, per ton 76.00 76.00 76.00 Illegal waste, per ton 106.00 106.00 106.00 Furniture/Mattress/Box Spring (all sizes) 5.00 5.00 - Minimum Charge per Load 5.00 5.00 - Screened Mulch Cost + 10% Cost + 10% Cost + 10% Surcharge for digging out loads 100.00 100.00 100.00 Fine for including trash bags or debris in LCID 100.00 100.00 100.00 Solid waste citation 100.00 100.00 100.00 TAX Garnishment Fee: Employee 30.00 30.00 30.00 Employer 30.00 30.00 30.00 Bank Attachment Fee 60.00 60.00 60.00 Advertising Fee 5.00 5.00 10.00 302 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved rate and Fee scheduleDepartment Type of Fee 2023-2024 2024-2025 2025-2026 Adopted Returned Check Fee 10% of face amount or 25.00, whichever is greater 10% of face amount or 25.00, whichever is greater 10% of face amount or 25.00, whichever is greater TRANSPORTATION Dial-A-Ride - within City limits, one way 3.00 3.00 3.00 Outside city limits, one way 3.00 3.00 3.00 Out of County, medical trips only 5.00 10.00 10.00 Senior discount (one way) 2.00 2.00 2.00 Medicaid Approved Transportation per mile 3.75 5.75 5.75 Deviated Fixed Rate, per ride 2.00 2.00 2.00 Van use fee (per mile, Harnett County agencies only) 2.00 2.00 2.00 Attachment B Approved Salary and Grade Table 304 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleAttachment B SALARY GRADE TABLE Fiscal Year 2025-2026 (BOC approved 6/16/2025 and effective 7/16/2025) Grade Job Title Frequency Minimum Job Rate Mid Point Maximum 1 Not Used Annual $ 18,533 $ 21,545 $ 24,556 $ 30,581 2 Not used Annual $ 19,461 $ 22,624 $ 25,786 $ 32,110 Monthly $ 1,621.75 $ 1,885.29 $ 2,148.83 $ 2,675.83 Hourly $ 9.3564 $ 10.8769 $ 12.3973 $ 15.4378 3 Not used Annual $ 20,435 $ 23,756 $ 27,076 $ 33,715 Monthly $ 1,702.92 $ 1,979.63 $ 2,256.33 $ 2,809.58 Hourly $ 9.8247 $ 11.4211 $ 13.0175 $ 16.2094 4 Grounds Maintenance Assistant Annual $ 21,456 $ 24,942 $ 28,428 $ 35,402 Park Maintenance Assistant Monthly $ 1,788.00 $ 2,078.50 $ 2,369.00 $ 2,950.17 Hourly $ 10.3156 $ 11.9916 $ 13.6676 $ 17.0205 5 Camp Counselor Annual $ 22,529 $ 26,189 $ 29,849 $ 37,173 Gym Supervisor Monthly $ 1,877.42 $ 2,182.42 $ 2,487.42 $ 3,097.75 Park Attendant Hourly $ 10.8315 $ 12.5912 $ 14.3508 $ 17.8720 6 Not used Annual $ 23,654 $ 27,498 $ 31,342 $ 39,030 Monthly $ 1,971.17 $ 2,291.50 $ 2,611.83 $ 3,252.50 Hourly $ 11.3724 $ 13.2205 $ 15.0685 $ 18.7648 7 Not used Annual $ 24,838 $ 28,874 $ 32,910 $ 40,982 Monthly $ 2,069.83 $ 2,406.17 $ 2,742.50 $ 3,415.17 Hourly $ 11.9416 $ 13.8820 $ 15.8224 $ 19.7033 8 Computer Support Assistant Annual $ 26,079 $ 30,317 $ 34,555 $ 43,031 Monthly $ 2,173.25 $ 2,526.42 $ 2,879.58 $ 3,585.92 Hourly $ 12.5382 $ 14.5758 $ 16.6133 $ 20.6884 9 Not used Annual $ 27,383 $ 31,834 $ 36,284 $ 45,183 Monthly $ 2,281.92 $ 2,652.79 $ 3,023.67 $ 3,765.25 Hourly $ 13.1652 $ 15.3049 $ 17.4446 $ 21.7230 10 4-H Program Assistant Annual $ 28,753 $ 33,425 $ 38,097 $ 47,443 Community Social Services Assistant Monthly $ 2,396.08 $ 2,785.42 $ 3,174.75 $ 3,953.58 Custodian Hourly $ 13.8238 $ 16.0700 $ 18.3162 $ 22.8096 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 305 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum 11 Data Entry Assistant Annual $ 30,190 $ 35,096 $ 40,001 $ 49,815 Line Technician Monthly $ 2,515.83 $ 2,924.63 $ 3,333.42 $ 4,151.25 Hourly $ 14.5147 $ 16.8732 $ 19.2316 $ 23.9500 12 Community Health Technician Annual $ 31,699 $ 36,851 $ 42,002 $ 52,304 Transit Driver (HARTS) PT/FT Monthly $ 2,641.58 $ 3,070.88 $ 3,500.17 $ 4,358.67 (HARTS “NEW” starting pay $15.0003)Hourly $ 15.2402 $ 17.7170 $ 20.1937 $ 25.1467 13 Administrative Support Specialist I Annual $ 33,284 $ 38,694 $ 44,103 $ 54,919 Animal Care Technician Monthly $ 2,773.67 $ 3,224.46 $ 3,675.25 $ 4,576.58 Breastfeeding Coordinator Hourly $ 16.0023 $ 18.6031 $ 21.2038 $ 26.4039 Data Entry Operator II Data Entry Specialist Landfill Maintenance Worker Library Assistant Maintenance Worker Medical Office Assistant Park Supervisor Processing Assistant III Recreation Center Assistant 14 Administrative Support Specialist II Annual $ 34,949 $ 40,629 $ 46,309 $ 57,667 Community Social Services Technician Monthly $ 2,912.42 $ 3,385.75 $ 3,859.08 $ 4,805.58 Transit Services Assistant Hourly $ 16.8027 $ 19.5336 $ 22.2644 $ 27.7250 15 Accounting Clerk IV (OSHR title- DSS)Annual $ 36,697 $ 42,660 $ 48,622 $ 60,550 AMI Technician Monthly $ 3,058.08 $ 3,554.96 $ 4,051.83 $ 5,045.83 Animal Shelter Supervisor Hourly $ 17.6431 $ 20.5098 $ 23.3764 $ 29.1111 Bailiff Facilities Maintenance Tech Helper Grounds Maintenance Technician I Income Maintenance Technician Office Assistant IV (OSHR title - DSS) Parks Maintenance Technician I Processing Assistant IV Recreation Center Coordinator Security Screening Technician 306 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Senior Maintenance Worker Transit Dispatcher 16 Administrative Support Specialist III Annual $ 38,532 $ 44,793 $ 51,054 $ 63,577 Evidence Technician Monthly $ 3,211.00 $ 3,732.75 $ 4,254.50 $ 5,298.08 Library Community Engagement & Programming Assistant Hourly $ 18.5254 $ 21.5356 $ 24.5457 $ 30.5664 Library Program Specialist Office Assistant IV (OSHR title - Health) Operations Supervisor (HARTS) Painter Register of Deeds Deputy I Tax Program Assistant Workforce Development Eligibility Specialist Youth Counselor 17 Accounting Clerk V (DSS) Annual $ 40,457 $ 47,032 $ 53,607 $ 66,755 Accounting Technician II (OSHR title -Health)Monthly $ 3,371.42 $ 3,919.33 $ 4,467.25 $ 5,562.92 Classification Assistant Hourly $ 19.4509 $ 22.6120 $ 25.7731 $ 32.0944 Collection System Technician Trainee/I Distribution System Technician Trainee Elections Specialist Field Service Officer Grounds Maintenance Technician II Income Maintenance Caseworker I Municipal Field Service Officer NC Agriculture Cost Share Technician Parks Maintenance Technician II Processing Assistant V Processing Unit Supervisor V Program Assistant V Register of Deeds Deputy II Restitution & Teen Court Coordinator Tax Collections Technician Utility Customer Service Representative I Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 307 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Utility Locate Technician Utility System Technician Water Quality Technician Weighmaster 18 Asst ES Administrator Annual $ 42,480 $ 49,384 $ 56,287 $ 70,093 Collection System Technician II Monthly $ 3,540.00 $ 4,115.29 $ 4,690.58 $ 5,841.08 Distribution System Technician C Hourly $ 20.4235 $ 23.7426 $ 27.0616 $ 33.6992 EMS Billing & Insurance Specialist Facility Maintenance Technician I Fleet Maintenance Mechanic Heavy Equipment Operator Park Maintenance Technician Practical Nurse II Senior Line Technician Tax Program Assistant Supervisor Utility Customer Services Representative II 19 Accounts Supervisor Annual $ 44,604 $ 51,853 $ 59,101 $ 73,598 Administrative Assistant Monthly $ 3,717.00 $ 4,321.04 $ 4,925.08 $ 6,133.17 Central Permitting Technician Hourly $ 21.4446 $ 24.9296 $ 28.4145 $ 35.3844 Collections System technician III Distribution System Technician B Elections Technician Evidence Supervisor Facility Maintenance Technician II Foreign Language Interpreter II Human Resources Placement Specialist (DSS) Human Services Coordinator I (DSS) Income Maintenance Caseworker II Meter Services Coordinator Natural Resources Conservationist I Plant Maintenance Technician I Records Supervisor Register of Deeds Deputy III Social Worker I 308 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Tax Delinquent Collector Utility Inventory Technician Utility System Pump Technician I Workforce Development Specialist I 20 Body Worn Camera Assistant Annual $ 46,835 $ 54,446 $ 62,056 $ 77,278 Career Center Manager Monthly $ 3,902.92 $ 4,537.13 $ 5,171.33 $ 6,439.83 Collection System Technician IV Hourly $ 22.5173 $ 26.1763 $ 29.8352 $ 37.1536 Criminal Analyst I Distribution System Technician A Facility Maintenance Technician III Family Resource Program Specialist Fleet Maintenance Mechanic Medical Laboratory Technician II Plant Maintenance Technician II Restitution & Teen Court Program Manager Solid Waste Operations Crew Leader Treatment Plant Operator Utility System Pump Technician II Utility System Electrical Technician Wastewater Treatment Plant Operator Trainee/I Water Treatment Plant Operator Trainee/ Apprentice 21 Accounting Technician IV (OSHR title- Health)Annual $ 49,177 $ 57,169 $ 65,160 $ 81,142 Administrative Assistant I (OSHR title- Health)Monthly $ 4,098.08 $ 4,764.04 $ 5,430.00 $ 6,761.83 Central Permitting Tech/Project Coordinator Hourly $ 23.6432 $ 27.4854 $ 31.3275 $ 39.0113 Development Compliance Officer EMS Transportation Coordinator Family Resource Program Manager Fleet Maintenance Supervisor GIS Technician GIS/E-911 Technician Grounds Maintenance Supervisor Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 309 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Income Maintenance Caseworker III Income Maintenance Caseworker III Q&A Trainer* Income Maintenance Investigator II Income Maintenance III - Lead Worker* IT Technician I Laboratory Analyst Nutrition Project Coordinator II Parks Capital Projects Manager Parks Maintenance Supervisor Planning Technician Plant Maintenance Technician III Public Health Education Specialist I Recreation Program Supervisor Senior Central Permitting Technician Utility Collections Officer Utility System Pump Technician III Veterans Services Officer Wastewater Treatment Plant Operator II Water Treatment Plant Operator C 22 Accountant I Annual $ 51,635 $ 60,026 $ 68,417 $ 85,197 Assistant Accreditation Manager Monthly $ 4,302.92 $ 5,002.17 $ 5,701.42 $ 7,099.75 Assistant Solid Waste Manager Hourly $ 24.8250 $ 28.8592 $ 32.8934 $ 40.9609 Audio Visual/Trainer Technician Child Support Agent II Collection System Crew Leader Criminal Analyst II Distribution System Crew Leader EDC Office Coordinator Land Records Paralegal Librarian Library Branch Manager I Management Analyst/Opioid Task Force Coordinator 310 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Nutritionist II Office Manager Paralegal Parks & Grounds Supervisor Plant Maintenance Technician IV Pre-Trial Release Administrator Residential Plan Reviewer Technician Senior Treatment Plant Operator Senior Treatment Plant/Pretreat Operator Tax Database Software Technician Tax Personal Property Appraiser Tax PUV Appraiser Tax Real Property Appraiser Transportation Manager Utility System Pump Technician IV Veteran Services Officer Volunteer Services Director I Wastewater Treatment Plant Operator III Water Treatment Plant Operator B Workforce Dev JobLink Coordinator Zoning Inspector 23 Accounting Specialist I (OSHR title-DSS & Health)Annual $ 54,216 $ 63,027 $ 71,838 $ 89,459 Administrative Assistant II Monthly $ 4,518.00 $ 5,252.25 $ 5,986.50 $ 7,454.92 Assistant Elections Director Hourly $ 26.0659 $ 30.3021 $ 34.5382 $ 43.0100 Child Support Lead Agent Communications Specialist Facility Maintenance Supervisor Income Maintenance Supervisor II Legal Assistant/Deputy Clerk of BOC Library Branch Manager II Meter Services Supervisor Natural Resources Conservationist II Paralegal I (DSS) Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 311 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Right of Way Agent SCADA Technician Senior Collection System Crew Leader Senior Distribution System Crew Leader Social Worker II Utility Construction Coordinator Utility Construction Inspector Wastewater Treatment Plant Operator IV Water Treatment Plant Operator A 24 911 Database Manager Annual $ 56,928 $ 66,179 $ 75,429 $ 93,931 Accountant II Monthly $ 4,744.00 $ 5,514.88 $ 6,285.75 $ 7,827.58 Animal Services Manager Hourly $ 27.3698 $ 31.8172 $ 36.2646 $ 45.1600 Assistant Utility Customer Service Supervisor Code Enforcement Officer I Community Engagement Coordinator Emergency Management Specialist Executive Assistant Facility Maintenance Manager Human Resources Benefits & Wellness Specialist Human Resources Generalist Human Resources Recruiting Specialist IT Technician II Library Branch Manager III Library Circulation Manager Jetport Operations Manager Medical Laboratory Technologist I Payroll Specialist Procurement Specialist Public Health Educator II Senior Wastewater Treatment/Pre-Trmt Plant Oper Senior Water Treatment Plant Operator 312 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Solid Waste Operations Manager Real Property Revaluation Supervisor Telecommunications Administrative Officer Telecommunications Training Officer 25 Accounting Specialist I (OSHR title - Health) Annual $ 59,774 $ 69,488 $ 79,202 $ 98,629 Assistant Register of Deeds Monthly $ 4,981.17 $ 5,790.67 $ 6,600.17 $ 8,219.08 Library Branch Manager IV Hourly $ 28.7381 $ 33.4084 $ 38.0786 $ 47.4187 Capital Project Construction Manager Child Support Supervisor II Code Enforcement Officer II Distribution & Collection System Supervisor EMS Asst Chief of Logistics Environmental Health Specialist Fleet Director Information Technology Project Coordinator Latent Print Examiner Natural Resources Director Planner I Senior Support Specialist/Board Clerk Senior Engineering Technician Social Worker III Utility Data Specialist 26 Accountant III Annual $ 62,763 $ 72,962 $ 83,161 $ 103,559 Assistant Emergency Management Coordinator Monthly $ 5,230.25 $ 6,080.17 $ 6,930.08 $ 8,629.92 Child Support Supervisor III (Program Manager) Hourly $ 30.1751 $ 35.0786 $ 39.9820 $ 49.7890 Daytime Deputy Fire Marshal Facilities Maintenance Director IT Technician III Nutrition Program Director I Planner II; Long Range Planner Procurement Manager Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 313 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Risk Management and Safety Manager Senior GIS Technician Social Work Supervisor II Social Worker IV (I/A&T) Tax Listing/Billing Supervisor Utility Customer Service Supervisor Veterans Services Director 27 Applications Analyst Annual $ 65,902 $ 76,611 $ 87,319 $ 108,737 Chief Deputy Fire Marshal Monthly $ 5,491.83 $ 6,384.21 $ 7,276.58 $ 9,061.42 Clerk to the Board of Commissioners Hourly $ 31.6842 $ 36.8327 $ 41.9811 $ 52.2784 Database Administrator Emergency Services Administrator EMS Captain of Training Environmental Health Program Specialist Finance Systems Manager GIS Specialist Network Security Analyst Tax Deputy Collector Telecommunications Manager Utility Maintenance Supervisor Workforce Development Director/Joblink Coordinator 28 Accounting Supervisor Annual $ 69,197 $ 80,441 $ 91,685 $ 114,174 Code Enforcement Officer III Monthly $ 5,766.42 $ 6,703.42 $ 7,640.42 $ 9,514.50 Director of Marketing Hourly $ 33.2684 $ 38.6743 $ 44.0802 $ 54.8924 Elections Director Environmental Health Supervisor I GIS Analyst Human Resources Manager Income Maintenance Administrator I Information Systems User Group Supervisor Jail Re-Entry Navigator Public Health Nurse II 314 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Senior IT Systems Specialist Senior Planner Wastewater Treatment Plant Supervisor 29 Administrative and Budget Officer Annual $ 72,656 $ 84,463 $ 96,269 $ 119,883 Assistant Library Director Monthly $ 6,054.67 $ 7,038.54 $ 8,022.42 $ 9,990.25 Assistant Manager of Building Services Hourly $ 34.9315 $ 40.6078 $ 46.2841 $ 57.6372 Community Relations Director EMS Asst Chief of Training EMS Compliance Officer GIS Systems Administrator Local Public Health Administrator I Public Health Nurse III Social Work Supervisor III Utility Capital Project Manager 30 Accounting Manager Annual $ 76,289 $ 88,686 $ 101,082 $ 125,877 Assistant Manager of Planning Services Monthly $ 6,357.42 $ 7,390.46 $ 8,423.50 $ 10,489.75 Assistant Tax Administrator Hourly $ 36.6781 $ 42.6381 $ 48.5980 $ 60.5190 Public Health Nurse Supervisor I Reporting Manager Social Work Program Manager Water Treatment Plant Supervisor 31 Emergency Management Coordinator Annual $ 80,103 $ 93,120 $ 106,136 $ 132,172 GIS/E911 Operations Administrator Monthly $ 6,675.25 $ 7,759.96 $ 8,844.67 $ 11,014.33 Wastewater Treatment Superintendent Hourly $ 38.5118 $ 44.7699 $ 51.0279 $ 63.5454 32 Asst Director, Dev Serv/Mgr of Planning Annual $ 84,108 $ 97,776 $ 111,443 $ 138,779 Assistant IT Director Monthly $ 7,009.00 $ 8,147.96 $ 9,286.92 $ 11,564.92 Jetport Director Hourly $ 40.4373 $ 47.0084 $ 53.5794 $ 66.7220 Manager of Building Services Register of Deeds Utility Systems Manager 33 Fire Marshal Annual $ 88,314 $ 102,665 $ 117,015 $ 145,718 Utility Civil Engineer Monthly $ 7,359.50 $ 8,555.38 $ 9,751.25 $ 12,143.17 Hourly $ 42.4595 $ 49.3589 $ 56.2583 $ 70.0581 34 Asst. Staff Attorney Annual $ 92,730 $ 107,799 $ 122,867 $ 153,004 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 315 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum EMS Chief Monthly $ 7,727.50 $ 8,983.21 $ 10,238.92 $ 12,750.33 General Services Director Hourly $ 44.5826 $ 51.8272 $ 59.0718 $ 73.5610 Library Director Parks & Recreation Director Solid Waste Director Tax Administrator 35 Advanced Practice Provider II Annual $ 97,366 $ 113,189 $ 129,011 $ 160,655 Attorney II DSS Monthly $ 8,113.83 $ 9,432.38 $ 10,750.92 $ 13,387.92 Deputy Finance Officer Hourly $ 46.8115 $ 54.4186 $ 62.0257 $ 77.2395 Economic Developer Emergency Services Deputy Director Human Resources Director Public Health Nursing Director II Social Services Deputy Director 36 Chief Information Officer Annual $ 102,235 $ 118,849 $ 135,463 $ 168,687 Development Services Director Monthly $ 8,519.58 $ 9,904.08 $ 11,288.58 $ 14,057.25 Sheriff Hourly $ 49.1524 $ 57.1401 $ 65.1277 $ 81.1011 37 Assistant HRW Director Annual $ 107,347 $ 124,791 $ 142,234 $ 177,122 Economic Development Director Monthly $ 8,945.58 $ 10,399.21 $ 11,852.83 $ 14,760.17 Senior Staff Attorney Hourly $ 51.6101 $ 59.9966 $ 68.3830 $ 85.1565 38 Assistant County Manager Annual $ 112,714 $ 131,030 $ 149,346 $ 185,977 Finance Officer Monthly $ 9,392.83 $ 10,919.17 $ 12,445.50 $ 15,498.08 Social Services Director Hourly $ 54.1904 $ 62.9964 $ 71.8023 $ 89.4137 39 Emergency Services Director Annual $ 118,350 $ 137,582 $ 156,813 $ 195,277 Local Public Health Director Monthly $ 9,862.50 $ 11,465.13 $ 13,067.75 $ 16,273.08 Hourly $ 56.9001 $ 66.1462 $ 75.3923 $ 93.8850 40 HRW Director Annual $ 124,267 $ 144,461 $ 164,654 $ 205,040 Monthly $ 10,355.58 $ 12,038.38 $ 13,721.17 $ 17,086.67 Hourly $ 59.7449 $ 69.4535 $ 79.1621 $ 98.5788 41 Deputy County Manager Annual $ 130,480 $ 151,684 $ 172,887 $ 215,293 Monthly $ 10,873.33 $ 12,640.29 $ 14,407.25 $ 17,941.08 316 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Hourly $ 62.7320 $ 72.9262 $ 83.1203 $ 103.5082 42 Not Used Annual $ 137,005 $ 159,268 $ 181,530 $ 226,056 43 Not Used Annual $ 143,855 $ 167,232 $ 190,608 $ 237,410 44 Not Used Annual $ 151,046 $ 175,592 $ 200,137 $ 249,228 101 Not Used Annual $ 39,553 $ 45,980 $ 52,406 $ 65,262 Monthly $ 3,296.08 $ 3,831.63 $ 4,367.17 $ 5,438.50 102 Booking Intake Technician Annual $ 41,531 $ 48,280 $ 55,029 $ 68,525 Monthly $ 3,460.92 $ 4,023.33 $ 4,585.75 $ 5,710.42 103 Emergency Medical Technician Annual $ 43,606 $ 50,693 $ 57,780 $ 71,953 Detention Master Control Monthly $ 3,633.83 $ 4,224.42 $ 4,815.00 $ 5,996.08 104 Detention Officer Annual $ 45,789 $ 53,229 $ 60,669 $ 75,549 Monthly $ 3,815.75 $ 4,435.75 $ 5,055.75 $ 6,295.75 105 Telecommunicator EMD (uses 2288 hrs/yr)Annual $ 48,075 $ 55,888 $ 63,701 $ 79,328 Monthly $ 4,006.25 $ 4,657.33 $ 5,308.42 $ 6,610.67 106 Detention Corporal Annual $ 50,482 $ 58,685 $ 66,888 $ 83,294 Advanced Emergency Medical Technician Monthly $ 4,206.83 $ 4,890.42 $ 5,574.00 $ 6,941.17 107 Deputy Sheriff Annual $ 53,006 $ 61,620 $ 70,233 $ 87,458 Detention Sergeant Monthly $ 4,417.17 $ 5,134.96 $ 5,852.75 $ 7,288.17 Reserve Deputy Sheriff Telecommunications Shift Supervisor 108 Not Used Annual $ 55,654 $ 64,699 $ 73,743 $ 91,832 Monthly $ 4,637.83 $ 5,391.54 $ 6,145.25 $ 7,652.67 109 Paramedic (uses 3,340 for FT ees) Annual $ 58,439 $ 67,935 $ 77,431 $ 96,423 Monthly $ 4,869.92 $ 5,661.25 $ 6,452.58 $ 8,035.25 110 Deputy Fire Marshal Annual $ 61,360 $ 71,331 $ 81,302 $ 101,243 Deputy Sheriff Corporal Monthly $ 5,113.33 $ 5,944.25 $ 6,775.17 $ 8,436.92 Deputy Sheriff Detective Emergency Medical Services Lieutenant Fire Marshal/Plan Reviewer 111 Community Paramedic Annual $ 64,429 $ 74,898 $ 85,366 $ 106,305 Detective Corporal Monthly $ 5,369.08 $ 6,241.46 $ 7,113.83 $ 8,858.75 Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 317 aPProved salarY and grade taBleGrade Job Title Frequency Minimum Job Rate Mid Point Maximum Detention Lieutenant EMS District Chief 112 Computer Forensic Analyst Annual $ 67,649 $ 78,643 $ 89,636 $ 111,621 Deputy Sheriff Sergeant Monthly $ 5,637.42 $ 6,553.54 $ 7,469.67 $ 9,301.75 Detective Sergeant EMS Asst Chief of Operations 113 Not Used Annual $ 71,033 $ 82,575 $ 94,116 $ 117,202 114 Body Worn Camera Administrator Annual $ 74,582 $ 86,703 $ 98,823 $ 123,062 Deputy Sheriff Lieutenant Monthly $ 6,215.17 $ 7,225.21 $ 8,235.25 $ 10,255.17 115 Not used Annual $ 78,311 $ 91,038 $ 103,765 $ 129,215 Monthly $ 6,525.92 $ 7,586.50 $ 8,647.08 $ 10,767.92 116 Not Used Annual $ 82,227 $ 95,590 $ 108,953 $ 135,677 117 Deputy Sheriff Captain Annual $ 86,339 $ 100,369 $ 114,399 $ 142,462 Detective Captain Monthly $ 7,194.92 $ 8,364.08 $ 9,533.25 $ 11,871.83 Detention Captain Sheriff CALEA 118 Not Used Annual $ 90,656 $ 105,388 $ 120,119 $ 149,584 119 Deputy Sheriff Major Annual $ 95,190 $ 110,659 $ 126,127 $ 157,062 Monthly $ 7,932.50 $ 9,221.54 $ 10,510.58 $ 13,088.50 120 Not Used Annual $ 99,949 $ 116,192 $ 132,434 $ 164,915 * These positions receive a 5% pay differential for additional duties. Attachment C Harnett County Fiscal Policy • Originally Adopted: May 7, 2021 • Approved Amendments as of November 7, 2016 • Approved Amendments as of February 17, 2020 • Approved Amendments as of February 15, 2021 • Approved Amendments as of July 1, 2023 • Approved Amendments as of July 1, 2024 harnett countY Fiscal PolicYHarnett County, North Carolina | Approved Budget 2025-2026 319 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 2 OF 11 FISCAL POLICY – PURPOSE Harnett County government exists to meet the needs of residents through the services the County is mandated to provide or has elected to provide. To meet these needs, the County must maintain its financial integrity. In addition, the County must continually prepare to provide services for a growing population. The County’s Fiscal Policy is intended to maintain and improve the County’s financial condition and preserve its ability to meet future needs. This policy will be reviewed at least annually, and changes will be presented to the Board of Commissioners for approval. An effective policy: • Contributes to the County's ability to insulate itself from fiscal crisis, • Enhances short-term and long-term credit worthiness and helps the County achieve the highest credit and bond ratings possible, • Promotes long-term financial stability by establishing a clear and consistent framework for budget and financial decisions, • Directs attention to the total financial picture of the County, rather than single-issue areas, • Links long-term financial planning with day-to-day operations, and • Provides the County Staff, the County Board of Commissioners, and the County citizens a framework for measuring the fiscal impact of government services against established fiscal parameters. To these ends, the following fiscal policy is adopted: CAPITAL IMPROVEMENT PLAN (CIP) POLICIES 1. It is the responsibility of the County Board of Commissioners to provide for the capital equipment and facilities necessary to deliver county services to the residents of the County, as well as provide necessary capital equipment and facilities for the Harnett County Public Schools and the Central Carolina Community College system. 2. North Carolina statutes charge the County Manager with preparation of the recommended capital budget. It shall be his/her responsibility or that of his/her designee to coordinate the CIP process; receive requests from County departments, Harnett County Public Schools, and Central Carolina Community College; and propose a recommended CIP to the Board of Commissioners. harnett countY Fiscal PolicY320 Harnett County, North Carolina | Approved Budget 2025-2026 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 3 OF 11 3. The Board of Commissioners is responsible for adopting a CIP annually and may amend it as needed. 4. All capital projects must be proposed through the County’s CIP process. 5. The CIP includes all approved capital projects, including new construction, renovations, vehicles and heavy equipment, new software and other technology, and all other purchases and improvements that meet the threshold for definition as a capital project, currently $100,000 and above. 6. The County will develop a CIP of at least seven years and review and update the plan annually. The Harnett County Public Schools and the Community College System are strongly encouraged to submit their needs through this process, along with prioritization of their requests. 7. After projects are approved in the CIP and before the project can begin, the project must be authorized through one of two means: A. Capital project ordinances: A separate capital budget ordinance shall be submitted to the Board of Commissioners for approval for all capital projects that are projected to span more than one fiscal year. B. All other capital projects will be budgeted in the operating budget. 8. All capital projects will be assigned a project code by the Finance Officer for tracking and reporting purposes. 9. The CIP will prioritize the maintenance of existing facilities and equipment, and otherwise protect the county’s past capital investments. A maintenance and replacement schedule will be developed and followed as funding allows. 10. County departments will provide a written justification and identify the estimated project costs, potential funding sources, and impacts on the operating budget for each proposed capital project and include this information in their requests. The County Manager or his/her designee will review, modify as appropriate, and include this information in the recommended CIP. 11. The County will pursue the most cost-effective strategies for financing the CIP, consistent with prudent fiscal management. DEBT POLICIES 1. The County will confine long-term borrowing to critical capital projects that cannot be financed from current revenues unless harnett countY Fiscal PolicYHarnett County, North Carolina | Approved Budget 2025-2026 321 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 4 OF 11 financing results in a net financial benefit to the county. 2. The County will take a balanced approach to capital funding by utilizing capital reserves and pay-as-you-go funding where possible. Pay-as-you-go funding will come from budgeted appropriations and funds set aside in capital reserves. 3. The county’s capital funding strategy should result in the least fiscal impact on current and future taxpayers. 4. When the County finances capital projects by issuing bonds or entering capital leases, it will repay the debt within a period not to exceed the expected useful life of the project. Target debt ratios will be annually calculated and included in the review of financial trends. 5. Net debt as a percentage of estimated market value of taxable property shall not exceed 2.5%. Net debt is defined as all debt that is tax-supported. 6. Debt Service expenditures as a percent of total governmental fund expenditures should not exceed 15%. Should this ratio exceed 15%, staff must request an exception from the Board of Commissioners stating the justification and expected duration of the policy exception. Exceptions shall be reviewed and approved annually by the Board of Commissioners until compliance is achieved. 7. The County will retire tax anticipation debt, if any, annually and will retire bond anticipation debt within six months after completion of the project. 8. Outstanding tax-supported debt principal shall be no less than 50.0% repaid in 10 years. 9. Enterprise Debt Policies: A. The Enterprise Fund is responsible for setting rates and charges at such a level which maintains the "self-supporting" nature of the fund. B. The County will target a minimum amount of equity funding of 10% of the Enterprise Fund capital improvement plan on a five-year rolling average. C. The Enterprise Fund will comply with all applicable bond covenants. D. The Enterprise Fund will maintain a debt service coverage ratio as defined by the General Indenture of the Enterprise System Revenue Bonds. These minimum requirements are summarized to be: harnett countY Fiscal PolicY322 Harnett County, North Carolina | Approved Budget 2025-2026 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 5 OF 11 1) 1.20x debt service coverage on Parity Indebtedness (Revenues for this measure may include 20% of the balance in the Surplus Account at the end of the preceding Fiscal Year) 2) 1.00x debt service coverage of Parity Indebtedness, General Obligation Indebtedness, Subordinate Indebtedness, Other Indebtedness, and any amount due to the Qualified Reserve Fund or Qualified Reserve Fund Substitute. RESERVE POLICIES 1. The County will maintain a minimum Unassigned Fund Balance, as defined by the Governmental Accounting Standards Board, at the close of each fiscal year equal to 15% of General Fund Expenditures with a targeted Unassigned Fund Balance equal to 20% of General Fund Expenditures. 2. In the event that funds are available over and beyond the 20% targeted amount, those funds may be transferred to a capital reserve fund, a capital projects fund, to pay down debt or to fund other one-time uses. Such transfers or uses shall be approved by the Board of County Commissioners in conjunction with a staff recommendation based upon a fund balance analysis to be completed within six months of the close of each fiscal year taking into consideration the prior year's financial statements, current year-to-date budget performance, current property tax valuations and the County's most recently adopted capital improvement plan. 3. The County Board may, from time-to-time, utilize fund balances that will reduce Unassigned Fund Balance below the 15% minimum for the purposes of a declared fiscal emergency or other such purpose as to protect or enhance the long-term fiscal security of the County. In such circumstances, the Board will adopt a plan to restore the Unassigned Fund Balance to the target level within 36 months. If restoration cannot be accomplished within such time period without severe hardship to the County, then the Board will establish a different but appropriate time period. 4. Enterprise Reserve Policies: The County has adopted a comprehensive strategy for the long-term stability and financial health of each Enterprise Fund that provides for annual increases in fund reserves to an established goal of 50% of operating and maintenance expenses. BUDGET DEVELOPMENT POLICIES 1. The County will manage its annual budget to meet its legal and debt obligations, ensure adequate funding of current service harnett countY Fiscal PolicYHarnett County, North Carolina | Approved Budget 2025-2026 323 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 6 OF 11 levels, meet the priorities of the Board of Commissioners, maintain the County’s financial condition, and keep property tax increases to a minimum. The County shall operate under an annual balanced budget ordinance whereby the sum of net revenues and appropriated fund balances equals the expenditure appropriations. 2. The Budget Process will comply with the North Carolina Local Government Budget and Fiscal Control Act. 3. North Carolina statutes charge the County Manager with preparation of the recommended operating budget. It shall be his/her responsibility or that of his/her designee to coordinate the budget process; receive requests from County departments, Harnett County Public Schools, and Central Carolina Community College; and propose a recommended budget to the Board of Commissioners. 4. The Board of Commissioners is responsible for adopting an annual operating budget and may amend it as needed. 5. Use of one-time revenues: One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for capital outlay, CIP projects, debt retirement, contribution to capital reserve, and other non-recurring expenses. Proceeds from the sale of surplus capital items will go into the County’s general capital reserve unless proceeds are otherwise restricted. 6. The County will pursue an aggressive policy to collect current and delinquent property taxes, utility fees, licenses, permits and other revenues due to the County. The County will not waive any revenues due to the County unless those revenues were collected unlawfully. 7. The Finance Officer will generate reports that show actual revenues and expenditures compared to the budget and will present this to the County Board monthly. 8. Budget amendments will be brought to the County Board for consideration as needed. 9. New or increased services: The County should ensure adequate funding of current services before funding new or enhanced services. 10. Mid-year appropriations: All agencies supported by the county must function within the resources made available to them through the annual budget. The county will consider requests for new or expanded programs during the regular budget process. Only in extreme circumstances will such requests be considered outside of the budget process. 11. Funding-of Outside Agencies: From time to time, the County may elect to provide services through nonprofit agencies if those services meet the standard for public purpose as defined by the NC Constitution and the services can be achieved more cost harnett countY Fiscal PolicY324 Harnett County, North Carolina | Approved Budget 2025-2026 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 7 OF 11 effectively through the nonprofit. To receive county funding, nonprofits must abide by the county’s budget process and deadlines and provide the information requested during the budget process. 12. Grants: The County will pursue federal, state, and private grants to enhance services to County residents. However, the County will limit its financial support of grant- funded programs to avoid commitments that continue beyond funding availability. The County will not continue programs after grants have expired, except as expressly approved by the Board of Commissioners as part of the annual budget process. The grant approval process will proceed as follows: a. If a grant does not require any county match, either cash or in-kind, and the funder does not expect the county to continue to fund a position or a program after the i. grant, then the proposal can be reviewed and approved by staff. However, the County Manager may choose to present a grant proposal to the Board for approval, if he/she feels that it is appropriate. b. If the grant requires a county match, either cash or in-kind, or the funder expects the county to continue to fund a position or program after the grant is complete, then the grant application must be submitted to the Board of Commissioners for approval. c. For grants that require Board of Commissioner approval, but approval cannot be obtained before the grant deadline, the Manager’s Office can authorize the application with prior notice to the Chair and Vice Chair and report to the Board of Commissioners at their next meeting. If the Board of Commissioners does not approve the grant proposal, the funder will be notified that the county chooses to withdraw the application. d. Departments shall be responsible for timely completion and filing of reports required by the grantor. Missing report deadlines shall be grounds for denying approval of future grant applications. e. It will be the general policy of this Board that it will not absorb any reduction in State and Federal funds; however, the Board, in its discretion, may amend the budget ordinance to appropriate additional funds to compensate for the reduction in State and Federal funds so longs as the ordinance, as amended, satisfies the requirements of G.S. 159-8 and 159-13. If the Board does not appropriate additional funds, the agency shall reduce personnel or program expenditures to stay within the authorized County appropriation. f. The policy is extended to any agency that is funded by the County and receives State or Federal funds. This shall remain in effect until otherwise changed or amended by the Board of Commissioners. The County Manager is hereby directed to harnett countY Fiscal PolicYHarnett County, North Carolina | Approved Budget 2025-2026 325 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 8 OF 11 distribute this policy to each of the agencies that may be involved. 13. New positions: new positions for existing programs and services should be added when there is no other viable option. Alternatives, such as contracting, technology, and reassignment of duties should be fully explored and documented before new positions are funded. 14. Level of budgeting: To tie costs to specific services, departments shall submit budgets for each of their divisions or program areas. Department heads are authorized to request transfers of operating funds between their budgeted divisions. The Budget Officer must approve transfers. Transfers made from salary and wage accounts shall not result in an increase of salary obligations. Transfers into capital outlay lines shall not result in the purchase of additional capital items not previously approved by the Board of Commissioners. The County shall adopt budgets at the department level. Commissioners reserve the right to review and/or adopt budgets at a greater level of detail. 15. Justification for funding: Departments and agencies requesting funding from the county a. Should justify their requests in terms of maintaining or increasing service levels. Departments should measure their performance in key service areas and periodically compare their performance to other jurisdictions to discover efficiencies and develop best management practices. 16. Contingency funds: Departments shall not include contingency funds in their respective budgets. The county shall include a general contingency fund in its annual budget. The amount of the contingency fund shall not exceed one percent of the annual budget. 17. Budget Officer: The County Manager serves as the budget officer. He/she is authorized to perform the following functions or delegate them: a. Transfer funds within a department without limitation. b. Transfer amounts of up to $5,000 between departments of the same fund with a memorandum report on such transfers at the next regular meeting of the Board of Commissioners. c. Transfer amounts of up to $50,000 from contingency to any department with a memorandum report of such transfers at the next regular meeting of the Board of Commissioners. Greater amounts can be made available upon the agreement of the Board of Commissioners. harnett countY Fiscal PolicY326 Harnett County, North Carolina | Approved Budget 2025-2026 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 9 OF 11 d. Employ temporary help from time to time to meet circumstances. e. Execute contracts if funds for the contract have been approved as part of the annual budget and the contract does not exceed the funds appropriated, the contract’s term does not exceed three years, all applicable state laws and county policies regarding purchasing are followed, and the contract does not exceed $250,000. f. Execute on behalf of the Board of Commissioners any other contract, change order, purchase order or other instrument incurring any obligation which is specifically approved by the Board of Commissioners. g. Authorize payment in an amount not to exceed $5,000 in settlement of any liability claims against the County or against any of its officers or employees. 18. Enterprise Funds: a. The County maintains Enterprise Funds (primarily water and wastewater and solid waste) that are self-sustaining for both operational and capital purposes. The Enterprise Funds will adhere to the County Fiscal Policy with any exceptions noted in the policy. b. Any improvements required to meet new regulatory requirements or to meet changes in the service demands will be included in either the capital improvement plan or the annual budget request, depending on the cost of the improvement. c. Service rates: i. Service rates will be reviewed annually as part of the budget process. ii. Service rates will be adjusted as needed to provide adequate funding for the proper operation, maintenance, and expansion of the system. iii. Service rates will be adjusted as necessary to meet bond covenants, debt service obligations, and the Adopted Fiscal Policy. EDUCATION FUNDING POLICIES 1. It is the intent of the County to appropriate funding to the Board of Education to assure that the necessary resources are provided harnett countY Fiscal PolicYHarnett County, North Carolina | Approved Budget 2025-2026 327 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 10 OF 11 for current expenses and to meet the low- wealth funding requirements. 2. The County will provide current expense funding based upon the most recent known 2nd month average daily membership (ADM) times the most recent known Three-Year Average of Appropriations as determined by the NC Department of Public Instruction. 3. The County will provide funds for Capital and Capital Maintenance. An amount equivalent to 65% of the prior year’s lottery proceeds will be disbursed based upon the adopted budget ordinance. 4. The County will detail the amounts to be budgeted under this policy as part of the annual budget ordinance. CASH MANAGEMENT/ INVESTMENT POLICIES 1. It is the intent of the County that public funds will be invested in interest bearing accounts to the extent possible to reduce the dependence upon property tax revenues. Funds will be invested with the chief objectives of safety of principal, liquidity, and yield, in that order. All deposits and investments of County funds will be in accordance with N.C.G.S. 159. 2. Up to one-half (50%) of the appropriations to Non-County Agencies and to non debt supported capital outlays for County Departments can be encumbered prior to December 31. Any additional authorization shall require the County Manager's written approval upon justification. The balance of these appropriations may be encumbered after January 1, upon a finding by the County Manager that there is a reasonable expectation that the County' s Budgeted Revenues will be realized. 3. The County will use a Central Depository to maximize the availability and mobility of cash for all funds that can be legally combined. 4. Cash Flows will be forecasted, and investments will be made to mature when funds are projected to be needed to meet cash flow requirements. 5. Liquidity: No less than 20% of funds available for investment will be maintained in liquid investments at any point in time. 6. Maturity: All investments will mature in no more than sixty (60) months from their purchase date. 7. Custody: All investments will be purchased "payment-verses-delivery" and if certificated will be held by the Finance Officer in the name of the County. All non-certificated investments will be held in book-entry form in the name of the County with the harnett countY Fiscal PolicY328 Harnett County, North Carolina | Approved Budget 2025-2026 FINANCE POLICY SUBJECT: FISCAL POLICY NUMBER 1 REVISIONS 3 BOARD APPROVAL DATE JUNE 16, 2025 SUPERSEDES JULY 1, 2024 EFFECTIVE DATE JULY 1, 2025 PAGE 11 OF 11 County's third-party Custodian (Safekeeping Agent). 8. Authorized Investments: The County may deposit County Funds into: Any Board approved Official Depository if such funds are secured in accordance with NCGS-159 (31). The County may invest idle funds in the North Carolina Capital Management Trust, US Treasury Securities, US Agency Securities specifically authorized in GS-159 and rated no lower than "AAA", and Commercial Paper meeting the requirements of NCGS-159 plus having a national bond rating. 9. Diversification: No more than 25% of the County's investment funds may be invested in commercial paper. 10. Allocation: Investment income will be allocated to each participating fund or account based on a fair and equitable formula determined by the Finance Officer. SUMMARY OF KEY POLICY RATIOS Ratio Target Tax Supported Debt to Assessed Value: <2.5% Tax Supported Debt Service vs. Expenditures: <15.0% Tax Supported 10- Year Payout Ratio: >50.0% General Fund Unassigned Fund Balance as a Percent of Operating Budget: >15.0% Enterprise Fund Pay-go Capital (5-year Rolling Average): >10.0% Enterprise Fund Parity Debt Service Coverage (with 20% of Surplus Account) >1.20x Enterprise Fund Debt Service Coverage on all Indebtedness: >1.00x Enterprise Fund Reserves as a Percent of Operating and Maintenance: >50% Attachment D Approved Best Management Practices for Capital Projects & Change Orders aPProved Best management Practices For caPital Projects & change orders330 Harnett County, North Carolina | Approved Budget 2025-2026 Attachment D: Framework for Best Management Practices for Capital Projects & Change Orders 1. Standardization of contract documents. 2. Change Orders and Claims shall be handled in accordance with the Contract Documents. 3. Where contractor delays will not result, the cost for a contract change order shall be negotiated prior to authorization to do the work. The itemized cost proposal will be reviewed by the originating department, legal, finance and administration prior to final approval. 4. Work change directives will be used where work must be done on an emergency basis or when contractor delays through no fault of the contractor will result. 5. There should be consideration for exemptions in cases of special emergency involving the health and safety of the citizens and their property. 6. The County Manager shall have the authority to execute and approve change orders and the associated budget amendment up to five percent (5%) of the contract amount. This specifically includes the transfer of contingency funds. Notification of such actions will be provided to the Board of Commissioners via the County Manager’s Report. 7. The estimated quantities of items of unit price work are not guaranteed and are solely for the purpose of comparison of bids and determine an initial contract price. Determinations of the actual quantities and classification of unit price work performed by contractor will be made by Engineer and reconciled in the final adjusting change order. Attachment E Harnett Regional Water 2025-2026 Capital Improvement Program 332 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett regional Water- - 1 HARNETT REGIONAL WATER Capital Improvement Plan 2025-26 EXECUTIVE SUMMARY The capital improvement plan attached herewith is a working tool developed by the HRW staff to give guidance toward the County’s water and sewer infrastructure development and capital needs program. It consists of an assessment of the current water and wastewater systems and projects these capital needs over a ten-year period. This plan is offered to the Board to seek their guidance and input as they look toward Harnett County’s future. This plan should be a helpful fiscal planning tool that allows us to forecast capital demands on revenues and borrowing power to help avoid overextending ourselves financially during the next ten years and beyond. HRW recommends that the review and approval of this capital improvement plan be accomplished annually as part of the budget process. General approval of this document by resolution does not commit the Board to specific approval of any one project or expenditure, nor does it appropriate money for any project. This would still be accomplished through separate capital project ordinances. The approval by resolution from the Board simply approves the capital improvement plan as a plan for the forecast period. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 333 harnett regional Water- - 2 DESCRIPTION OF COUNTY Demographics. The County, formed in 1855, has a projected population of 136,709. The per capita income for the County is $47,518 and the median household income is $69,012 (23rd in NC). The poverty rate is 13.7% and the unemployment rate currently stands at 3.6%. Land Area Configurations. Harnett County is located in the south central portion of North Carolina. It lies partially in the Coastal Plain and partially in the Piedmont section. The eastern two-thirds of the County exhibit topographic features common to the Coastal Plain region of North Carolina. It is an area of level to gently rolling terrain with elevations ranging from 100 to 300 feet above sea level. The major underlying geological formation includes sedimentary rocks consisting mostly of unconsolidated sands and clays. Topographical features of the western part of the County resemble the Piedmont region of North Carolina. It is an area of steeper hills with elevations as high as 450 feet above sea level. The major underlying geological formation includes crystalline rocks, such as granite and slate. Mission Statement. “Harnett Regional Water provides high quality water and wastewater services to residents and businesses in Harnett County and the surrounding region. The organization is focused on customer service and is committed to environmental stewardship. Its position on the Cape Fear River, combined with significant investments in infrastructure and foresight from past and current leaders, will allow Harnett Regional Water to continue to serve the rapidly growing central region of North Carolina.” HRW continues to grow from a single county water and sewer department to a regional water and wastewater provider. 334 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett regional Water- - 3 Description of Existing Facilities. Harnett Regional Water provides water and/or wastewater services to approximately 120,000 Harnett County residents. HRW also provides public water to customers in Counties contiguous to ours. These Counties include Cumberland, Johnston, Moore, Lee, and Wake. The Harnett County Regional Water Treatment Plant supplies water to the Harnett County municipalities of Lillington, Angier, Erwin, and Coats. It supplies water to the Towns of Fuquay-Varina and Holly Springs in Wake County and also the Towns of Spring Lake and Linden in Cumberland County. It also jointly supplies water to Fort Bragg through a partnership with the Public Works Commission of Fayetteville. The Harnett County Regional Water Treatment Plant utilizes the Cape Fear River as the source for the system’s drinking water and currently has a treatment capacity of forty-two million gallons a day (42 MGD). HRW’s water system consists of nine County water and sewer districts. Each of these districts exists as a separate legal entity pursuant to Chapter 162A of the North Carolina General Statutes. The County maintains and operates the districts for a fee equal to the districts’ debt service amount. This amount is paid from general revenues received from water and/or wastewater sales from the various districts. The County established a “Harnett County Public Utilities Fund” in 1998 that consolidated accounting for the operation of these districts. This allowed the department to budget revenues and expenditures in a consolidated manner rather than nine individual district budgets. HRW provides wastewater treatment to the Towns of Angier, Coats and Lillington in Harnett County. HRW also provides wastewater treatment to the Town of Fuquay-Varina in Wake County and Fort Bragg Army Base in Cumberland County. HRW was established in 1982 with approximately 600 water customers and 8 employees. We have grown in the forty-three years since to approximately 44,000 water customers, 14,000 sewer customers and 120 employees. HRW infrastructure consists of approximately 1,490 miles of water mains, 420 miles of sewer collection mains and totals over $403 million dollars in assets. In addition to the 42 million gallon per day regional water plant mentioned above, other assets include 2 wastewater treatment plants with a combined treatment capacity of 22.5 million gallons per day, 20 elevated water storage tanks with 8.9 million gallons of capacity, 18.2 million gallons of ground storage capacity, a 60 million gallon reservoir, 24 water booster stations with pumping capacity of 133 million gallons per day and 105 sewer lift stations. Approximately 95% of Harnett County residents now have access to public water. As is apparent from the above history, HRW has experienced tremendous Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 335 harnett regional Water- - 4 growth and accomplishment through the valiant efforts and foresight of past and present Harnett County Commissioners and staff. Their dedication to a countywide water and strategically located sanitary sewer system is the reason for the utility’s success. WATER SYSTEM Treatment Facility. HRW’s existing 42 mgd (million gallons per day) regional water treatment facility was recently upgraded to that capacity in FY 2016-17 at a cost of approximately $12 million dollars. The project added four new filters, an upgraded alum sludge disposal system, new backwash/chemical storage and modified the raw water intake and raw water/reservoir low-lift pump stations. Moore County, Johnston County, the Towns of Holly Springs and Fuquay-Varina in Wake County, as well as Fort Bragg in Cumberland County are the current capacity holders in the Harnett County Regional Water Treatment Facility. Currently, HRW is piloting the current treatment facility to establish what improvements will be needed to safely remove PFAS and PFOA (and other such chemicals) from our water supply to meet newly imposed EPA guidelines taking effect in 2029. It is estimated the WTP PFAS Improvements Project will cost approximately $80 million dollars and begin in FY 2027. The estimated project completion date will be in FY 2028-29. Due to the tremendous residential growth in the County, Harnett Regional Water is also committed to building a new 8-10 mgd water treatment facility in the Erwin area of the County. Our planning estimates project the new plant will be needed to supplement the existing Harnett Regional Water Treatment Plant by the end of this decade. Cost estimates are currently approximately $120 million dollars for the project as it will be funded by revenue bonds and HRW reserves. There is also the strong possibility that other surrounding entities will be interested in purchasing capacity in the new planned water treatment facility. Those discussions have already begun. Water Supply Plan. The State of North Carolina requires that all water systems submit an approved water supply plan annually. This plan is currently being updated by the HRW staff. The purpose of this plan is to provide evidence to the 336 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett regional Water- - 5 State that the water system is providing adequate planning for the supply of water through a designated planning period. Water supply planning is also continuing in the area of hydraulic modeling as the engineering firm of Hazen & Sawyer is engaged in providing an updated water hydraulic model of our entire distribution system. This will be critical importance in planning and directing future water resources to accommodate new growth. Water Conservation Measures. Harnett County amended its Water Shortage & Conservation Ordinance in the spring of 2008. The ordinance was amended in response to the drought conditions in our area over the last several years. The ordinance now more clearly defines the stages of water conservation and what triggers their enactment. It also established a normal irrigation schedule and increased the department’s enforcement authority during emergencies. Our water supply is a critical resource that must be protected at all costs. Water Distribution System. HRW is in design discussions with the Town of Holly Springs in Wake County to upgrade our distribution system by constructing a 24 MGD intermediate pump station and 1 million gallon elevated storage tank to complete HRW’s ability to supply the Town with their entire 10 MGD water capacity allocation. This project is estimated to cost approximately $23 million dollars and would be jointly funded from the Town of Holly Springs and HRW. It is estimated to begin in FY 26 and is still in the negotiating stages with the Town of Holly Springs. The Erwin St. Matthews Road Utility Extension Project is currently underway and will make needed water and wastewater improvements in certain areas of the Town. This project is estimated to cost $1.8 million dollars. Other planned water projects in Erwin include the Erwin Downtown Utility Project which will connect several buildings in the downtown area to a different water transmission line to improve existing water quality. This project is estimated to cost approximately $600,000 and should begin in FY 26. The Northwest Water Rehabilitation Project consists of the rehabilitation and replacement of several thousand feet of water transmission mains in the Northwest area of the County. This is needed due to the age of the existing infrastructure and the recurring leaks caused by the pipe insufficiencies. This project is projected to begin in FY 27 and cost approximately $6 million dollars. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 337 harnett regional Water- - 6 Regional Interconnects. As you are aware, Harnett County’s water system is interconnected to several area public water systems that we do not provide water to including: the City of Dunn, the Town of Benson, the City of Raleigh, the Town of Apex, the City of Fayetteville (PWC), the City of Durham, and finally the Town of Cary. These connections are of a vital importance in the event of emergency water shortage conditions. The ability to provide and receive additional water from these various sources makes all of these systems more dependent upon each other and truly interconnected in a regional manner. HRW is a member of the Triangle Water Supply Partnership and our water system participates with the triangle water utilities in regional water supply planning, with the goal of collaboratively planning for, maintaining, and implementing, long-term sustainable and secure water supplies for our region in the future. WASTEWATER SYSTEM Wastewater Treatment and Collection. The County currently owns two active wastewater treatment plants, the North Harnett Regional Wastewater Treatment Plant and the South Harnett Regional Wastewater Plant. The South Harnett plant began operation in June 2009 and has a capacity of 15 mgd. It serves all of the southern area of the County and Fort Bragg. The North Harnett Wastewater Treatment Plant has a capacity of 7.5 MGD and recently underwent major modifications to its filters and bio-solids storage facilities as part of the North Harnett Wastewater Treatment Plant Upgrade Project. This project was completed in FY 2020-21 at a cost of approximately $11 million dollars. The North Harnett Wastewater Treatment Plant is also under construction for a major capacity upgrade which will increase the plant’s capacity to 16.5 MGD. This project costs approximately $112 million dollars and includes participation from our regional wastewater partner towns of Angier, Fuquay-Varina and Lillington. This major expansion is expected to be complete in FY 27. The Southwest Wastewater Pump Station & Force Main Project consists of the renovation of our regional sewer lift station and the construction of approximately 5 miles of 20 inch sewer force main along Hwy 87 in the Southwest portion of Harnett County. This project is currently under design and is estimated to cost approximately $11.5 338 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett regional Water- - 7 million dollars and construction should get underway in FY 26. The Buies Creek-Coats Collection System Upgrade is a planned upgrade of the collection transmission system that transports the wastewater from this area of the County to the North Harnett Wastewater Treatment Plant. This upgrade is needed to support additional growth in these areas including the planned residential subdivisions located in the vicinity of these needed improvements. This project is estimated to cost approximately $11 million dollars and should begin in FY 27. Regional Wastewater Facilities. Harnett County has commissioned four different engineers since 1968 to look at comprehensive approaches to the long-range planning of Harnett County’s water and wastewater needs. The most recent of these is the Northern Harnett Wastewater Master Plan for the Districts in the northern section of the County. This study was authored by Hazen and Sawyer and was completed in FY 2017-18. All of these wastewater plans have concluded that a regional approach utilizing a consolidation of systems is the best plan practical for protection of public health and economic development. There will continue to be County development of services which will extend from existing facilities; and, due to the escalating cost of expansion and operating expenses, it is likely that other regions within the County will be attempting to regionalize systems within the next ten years. In addition to this, regulatory restraints will force regionalization to happen in order to eliminate as many discharges into our water basin as possible. Areas outside the County, which are tributary to our drainage basins and wastewater treatment facilities, (i.e. southern Wake County and northern Cumberland County as recent examples) also provide realistic opportunities for regionalization. These relationships should be nurtured to provide the greatest scale of economy in building additional wastewater collection lines to serve Harnett County citizens. FINANCIAL PLANNING Revenue Projections. Revenue projections for the next 10 years are difficult if not impossible to correctly predict. They are tied to a myriad of factors including residential and commercial growth in the County, local and regional economic Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 339 harnett regional Water- - 8 conditions, and the ability of our utility to meet all future water and sewer needs throughout the County and region. Before we can attempt to predict future revenues, we need to look at current revenue trends for the last several fiscal years. HRW Operating Revenues Financial Operating Period Revenues FY 14-15 $32,162,037 FY 15-16 $34,446,531 FY 16-17 $35,872,649 FY 17-18 $39,203,558 FY 18-19 $39,987,902 FY 19-20 $41,091,355 FY 20-21 $42,140,995 FY 21-22 $49,139,362 FY 22-23 $49,568,547 FY 23-24 $58,498,680 You can see from these figures that annual revenues increased by $26,336,643 in the last nine fiscal years. This represents a 81% increase in annual operating revenues in that time span. Most of this increase is due to the growth of water and wastewater infrastructure throughout the County and increasing growth of water supply to the surrounding region. Rates must be adjusted to cover the ever increasing cost of service to include debt repayment and meet capital reserve targets to cover emergencies and capital project funding. The overall financial strategy of the Department is to continue to maximize revenues consistent with an even pace of residential and commercial/industrial growth within the County. Expenditures will be kept in line consistent with adequately maintaining treatment and distribution systems while emphasizing regulatory compliance in all areas. Harnett Regional Water is at a historical crossroads in the sense that 95% of all County residents have access to water. Additional access to water has been the primary source of a growing revenue base in the past. However, since most areas within the County now have access to water, future revenue growth will be directly correlated to the Department’s goal to provide access to sewer to densely populated unincorporated areas 340 Budget Ordinance Harnett County, North Carolina | Approved Budget 2025-2026 harnett regional Water- - 9 of the County and the Department’s ever increasingly important role as a regional water and wastewater treatment provider to surrounding municipalities, counties and Fort Bragg. CUSTOMER SERVICE IMPROVEMENTS HRW recently had a “Public Utilities Efficiency Study” completed by the Management Consulting firm of Martin-McGill out of Asheville, NC. Although the overwhelming result of the study was positive, one of the main recommendations for improvement within the department was in the area of customer service. Specifically, the need to upgrade existing outdated technologies such as water/sewer customer billing software that was over a decade old, asset management work order software, automated customer telephone systems, etc. HRW has aggressively started that process and has recently completed the installation of a new and enhanced customer information system (CIS) software system that includes a mobile work order and enhanced customer portal system. We have also engaged with new providers to enhance our existing Interactive Voice Response (IVR) telephone system to give customers access to enhanced technological features. HRW has also installed updated smart meters. These new meters send usage data to HRW through a wireless network and provide much more information to our customers and staff. All of these efforts have greatly improved our customers’ access to information and allowed us to serve their needs much more efficiently. Capital Project Budget Summary Attachment 1 is a capital project budget summary that combines all the proposed capital projects discussed earlier in this report. It provides a snapshot of anticipated capital needs over the next ten years. The expenditures section shows each project’s total budget. The revenue section shows the expected funding sources for each year. Harnett County, North Carolina | Approved Budget 2025-2026 Budget Ordinance 341 harnett regional Water- - 10 EXPENDITURES Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Totals Project Name FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 NHWWTP Capacity Upgrade $111,376,000 $111,376,000 SW WW PS & FM $11,518,388 $11,518,388 Erwin St Matthews Rd Utility Ext Project $1,770,420 $1,770,420 Erwin Downtown Utility Project $526,357 $526,357 Old Hamilton Rd Water Extension Project $1,596,073 $1,596,073 Wake County Distribution Upgrade $22,650,000 $22,650,000 BCC Collection System Upgrade $10,793,200 $10,793,200 WTP PFAS Ugrade Project $80,000,000 $80,000,000 NW Water Rehabilitation Project $6,000,000 $6,000,000 Northeast Harnett Regional WTP Project $120,000,000 $120,000,000 Harnett Jetport Utility Extension Project $2,500,000 $2,500,000 NW Water Transmission $8,200,000 $8,200,000 WTP Property Acquistion-Watkins 50 acres $1,000,000 $1,000,000 SC Tank 5 Construction (Doc's/Nursery)$2,090,000 $2,090,000 BCC Collection System Upgrade Ph II $3,750,000 $3,750,000 Southwest Regional GST $3,004,180 $3,004,180 MW Tank 6/SW Transmission Connect $390,000 $390,000 Totals $149,437,238 $96,793,200 $120,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $387,164,618 REVENUES FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 Totals Grants from all sources $28,300,000 $15,793,200 $44,093,200 Revenue Bonds $30,000,000 $30,000,000 State Revolving Loans $50,000,000 $30,000,000 $80,000,000 Regional Entity Participation $40,000,000 $40,000,000 Holly Springs $15,875,000 $15,875,000 Fuquay Varina $42,075,378 $42,075,378 Angier $15,468,889 $15,468,889 Lillington $6,187,556 $6,187,556 Harnett Regional Water Reserves $41,530,415 $31,000,000 $20,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $113,464,595 Totals $149,437,238 $96,793,200 $120,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $387,164,618 Debt Summary FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 Totals Actual New Debt $0 $50,000,000 $60,000,000 $0 $0 $0 $0 $0 $0 $110,000,000 Planned Rate Increases Current Rates/Water FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 Totals $22/2,000 min no change no change $24.00 no change no change no change $26.00 no change no change no change $5.75/1,000 gal above min no change no change $6.00 no change no change no change $6.25 no change no change no change $3.00 Bulk Rate no change no change $3.45 no change no change no change $3.70 no change no change no change $2.35 Bulk Rate Capacity Holders no change no change $2.70 no change no change no change $2.90 no change no change no change % increase no change no change 7%/15%no change no change no change 7%no change no change no change Monthly $ Increase in Avg Bill n/a n/a $2.75 n/a n/a n/a n/a n/a n/a n/a Revenue from increase $0 $0 $3,000,000 $0 $0 $0 $1,610,000 $0 $0 $0 $4,610,000 Current Rates/Sewer FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 Totals $16 Flat no change no change $17.00 no change no change no change $18.00 no change no change no change $6.5/1,000 gals no change no change $7.00 no change no change no change $7.50 no change no change no change $2.75 Bulk Rate Capacity Holders no change no change $3.15 no change no change no change $3.35 no change no change no change % increase no change no change 7%/15%no change no change no change 7%no change no change no change Monthly $ Increase in Avg Bill n/a n/a $3.50 n/a n/a n/a $3.50 n/a n/a n/a Revenue from increase $0 $0 $1,135,000 $0 $0 $0 $1,270,000 $0 $0 $0 $2,405,000 Attachment F Approved Harnett Regional Water - Water and Sewer Ordinance aPProved harnett regional Water - Water and seWer ordinance344 Harnett County, North Carolina | Approved Budget 2025-2026 WATER AND SEWER ORDINANCE July 1, 2023 Attachment F aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 345 2 HARNETT REGIONAL WATER WATER AND SEWER ORDINANCE BOARD OF COUNTY COMMISSIONERS Matthew Nicol – Chairman William Morris – Vice-Chairman Lewis Weatherspoon Barbara McKoy W. Brooks Matthews COUNTY OFFICIALS Brent Trout, County Manager Steve Ward, Director aPProved harnett regional Water - Water and seWer ordinance346 Harnett County, North Carolina | Approved Budget 2025-2026 3 TABLE OF CONTENTS Section 1. Authority 4 Section 2. Definitions 4 Section 3. Water Laterals and Tap-On 8 Section 4. Connection To Be Made By HRW Only Upon Application 8 Section 5. Application for Connection 8 Section 6. Disapproval of Application 9 Section 7. Separate Water and Sewer connections and Meters Required 9 Section 8. Connections and Meters to Remain Property of HRW 10 Section 9. Maintenance of Meters and Connections 10 Section 10. Connection To Other Supply and Cross-Connection Control 10 Section 11. When Water Meters Read 13 Section 12. Adjustment of Overcharges 13 Section 13. Meter Tests 14 Section 14. Bulk Water Usage 14 Section 15. Tampering with Meters and Stopcocks 14 Section 16. No Guarantee of Quality, Quantity of Pressure of Water Supply 15 Section 17. Protection of Water Supply 15 Section 18. Repealing Clause 15 Section 19. Procedures 15 Section 20. Initial of Minimum Charge 16 Section 21. HRW’s Responsibility and Liability 17 Section 22. Consumer’s Responsibility 17 Section 23. Access To Premises 18 Section 24. Change of Occupancy 19 Section 25. Suspension of Service 19 Section 26. Complaints – Adjustments 20 Section 27. Classifications, Rates, Fees, and Charges 21 Section 28. Connection to Existing Systems 24 Section 29.1 Water and Sewer Extension in New Developments 24 aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 347 4 Section 29.2 Acquisition of Easements for Developers in County Participation Projects 28 Section 29.3 Extension of Water and Sewer Lines Within County 30 Section 29.4 Extensions Outside of County 31 Section 29.5 Extension Made by Other than HRW Personnel 32 Section 29.6 Observation by HRW of Work Done by Others 32 Section 29.7 Dedication of Water and Sewer Line Extensions 33 Section 30 Delinquent Service Fees 33 Section 31. Sprinkler Connections 33 Section 32. Provision for Cut-Off Valve 34 aPProved harnett regional Water - Water and seWer ordinance348 Harnett County, North Carolina | Approved Budget 2025-2026 5 AN ORDINANCE REGULATING THE USE OF WATER AND SEWER FACILITIES OPERATED BY HARNETT REGIONAL WATER FIXING RENTS, RATES, FEES AND OTHER CHARGES AND PROVIDING FOR COLLECTION OF SAME. BE IT ORDAINED BY THE COUNTY BOARD OF COMMISSIONERS OF HARNETT COUNTY. Section 1. Authority. This ordinance is adopted pursuant to North Carolina General Statutes 153A-275, 162A-85.5 and 162A Article 6 for the purpose of providing adequate and reasonable rules and regulations to protect and regulate water supply and distribution systems and sewer collection systems owned or operated by HRW. The ordinance is also adopted pursuant to North Carolina General Statutes 153A-277, 162A-85.13, 162A-88, 162A-92 and 162A Article 8 for the purpose of establishing a schedule of rents, rates, fees, charges and penalties for the use of and services furnished by water supply and distribution systems and sewer collection systems owned or operated by HRW. Section 2. Definitions. Air-Gap Separation is an unobstructed vertical distance through the atmosphere between the lowest opening from any pipe or faucet supplying water to a tank, plumbing fixture, or other device and the flood level rim of the receptacle. Allocation is the assignment or apportionment of water and/or sewer to serve a certain defined area. Auxiliary Intake is any piping connection or other device whereby water may be secured from a source other than the public water supply. Backflow is any flow of water into the public water supply form any other source due to a cross-connection, auxiliary intake, interconnection, backpressure, backsiphonage, any combination thereof, or other cause. Backpressure is any pressure on any source of water other than the public water supply which may be greater than the pressure on the public water supply and may result in a backflow. Backflow Prevention Device is an approved effective device method used to prevent backflow from occurring in the potable water supply. The type of device shall be based on degree of hazard, existing or potential. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 349 6 Backsiphonage is any circumstance in which the pressure on the public water supply may be reduced to the point that the elevation and atmospheric pressure on a source of water other than the public water supply may result in a pressure to be greater than the pressure on the public water supply and may result in a back flow. Building is a structure as defined in Volume VII, One and Two Families, and Volume I, General Construction, of the NC State Building Code. Capacity represents the ability to treat or move water and/or sewer. Typically, capacity is expressed in gallons per day (GPD) or million gallons per day (MGD). Confinement Device is a backflow prevention device that is installed within a private plumbing or distribution system to isolate a localized hazard from the remainder of said system. Connection is that part of the water service line which runs from the main to the property line, including all appurtenances to make the service complete and ready for use. Contractor A person or entity, licensed by the State of North Carolina Licensing Board, under contract to the Developer to perform the construction of water and sewer infrastructure of the Development. Consumer is the person legally or equitably responsible for the payment of charges for water or sewer on any premises. Containment Device is a backflow prevention device installed at the point of separation between the public water supply and a private service or private distribution system at the point of metering. Controlled By is owned, operated or leased by. Cross-Connection is any physical connection whereby the public water supply is connected with any other water supply system, whether public or private, either inside or outside of any building or buildings, in such a manner that a flow of water into the public water supply is possible either through the manipulation of valves or because of ineffective check or back- pressure of any other arrangement. Cut-Off Valve is a valve used to regulate the water supply to the consumer’s premises. aPProved harnett regional Water - Water and seWer ordinance350 Harnett County, North Carolina | Approved Budget 2025-2026 7 Department shall mean Harnett Regional Water. Developer Any person, firm, corporation, or other legal entity improving property for commercial, industrial or residential purposes. Development Property improved for commercial, industrial or residential purposes. District shall mean any HRW water and sewer district established pursuant to Article 6, Chapter 162A of the North Carolina General Statutes. Double Check Valve is an assembly composed of two single, spring-loaded independently operating check valves, including tightly closing shut-off valves located at each end of the assembly, and having suitable connections for testing the water tightness of each check valve. Dual Check Valve is a device containing two independently acting check valves in series. Easement shall mean an acquired legal right for the specific use of land owned by others. Engineer of Record A person licensed as a Professional Engineer in good standing with the North Carolina State Board of Registration for Professional Engineers and Land Surveyors acting as an agent for the Developer with regard to water and sewer line extensions. Fire Line is a system of pipes and equipment used to supply water in an emergency for extinguishing fire. Flow is the actual amount of water and/or sewer being treated or moved. Flow is frequently expressed in gallons per day (GPD) or million gallons per day (MGD). Full Service Sprinkler Connection is a separate metered connection originating at a main and running to the property line, and includes all appurtenances to make the connection complete and ready for use. This connection is independent of any other water connection on the premises and shall not be connected to any plumbing or other pipeline where residual water therefrom is required to be discharged into the sewer system. HRW shall mean Harnett Regional Water. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 351 8 Improved Street is any street having a wearing surface of concrete, brick, stone block, asphalt, or any bituminous compound. Interconnection is any system of piping or other arrangement whereby the public water supply is connected directly with a sewer, drain, conduit, pool, heat exchanger, storage reservoir, or other device which does or may contain sewage or other waste or substance which would be capable of imparting contamination to the public water supply. Lateral is that portion of the water connection which does not include meter, box or meter setter or connection. Main is the pipe usually laid in a street running parallel to the property line which distributes water or collects sewer. May is permissive (see “shall). NCDEQ North Carolina Department of Environmental Quality NCDWQ North Carolina Division of Water Quality Occupant is the consumer who is actually in possession or control of any premises. Owner is the person having legal or equitable title to any premises. Payment Plan is an agreed upon schedule for satisfying a consumer’s delinquent account status. Person is an individual, firm, association, partnership or corporation. Premises are land, building, or other structure and appurtenances thereto. Pressure Vacuum Breaker is an assembly containing an independently operating spring loaded check valve and an independently operating loaded air inlet valve located on the discharge side of the check valve. The assembly must be equipped with suitable connections for testing the proper operation of the device and tightly closing shut-off valves located at each end of the assembly. aPProved harnett regional Water - Water and seWer ordinance352 Harnett County, North Carolina | Approved Budget 2025-2026 9 Public Water Supply is the water and waterworks system of HRW, and its consumers outside the County boundary, for the provision of piped water for human consumption, and which supply is recognized as a public and community water system by the North Carolina Department of Environmental Quality, Division of Environmental Health, Public Water Supply Section. Record Drawings -Drawings prepared by the Engineer that indicate the details of the system following the construction phase and that at least meet the minimum standards set forth by the State of North Carolina and the North Carolina Licensing Board for Engineers and Land Surveyors and the HRW Sanitary Sewer and Water Specification Reduced Pressure Zone Principle Backflow Prevention Device (RPZ) is a device containing within its structure, two spring loaded independently operating check valves, together with an automatically operating check valves, together with an automatically operating pressure differential relief valve located between the two check valves. The first check valve reduces the supply pressure a predetermined amount so that during normal flow and at cessation of formal flow the pressure between the checks shall be less that the supply pressure. In case of leakage of either check valve, the differential relief valve, by discharging into the atmosphere, shall operate to maintain the pressure between the check valves less than the supply pressure. The device shall have suitable connections for testing, including tightly closing shut-off valves located at each end. Retrofitted Sprinkler Connection is a second metered connection originating at a point along that segment of the existing service line between the main and the first or existing meter and running to the property line, and includes all appurtenances to make the connections complete and ready for use. The Retrofitted Sprinkler Connection shall not be connected to any plumbing or other pipeline where residual water therefrom is required to be discharged into the sewer system. Service Line is a water line which may service a house, business, apartments, etc. which runs from the street to the establishment being served. Shall is mandatory (see “may”). Standard Size Main refers to a six-inch diameter water main and an eight-inch diameter sewer main. Subdivision The division of a tract, parcel, or lot into two or more lots or building sites or other divisions for the purpose, whether immediate or future, of sale, legacy, or building development and includes all division of land involving a new street or change in existing streets to include re-subdivision. Subdivision shall also refer to uses of land not ordinarily considered a subdivision, but requiring utility installations. Examples of these uses are mobile home parks, multi-family projects townhouses, and planned unit developments. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 353 10 System Development Fee A charge or assessment for service imposed with respect to new development to fund costs of capital improvements necessitated by and attributable to such new development, to recoup costs of existing facilities which serve such new development, or a combination of those costs. The term includes amortized charges, lump-sum charges, and any other fee that functions as described by this definition regardless of terminology. Unit refers to a residential housing unit such as an apartment, condominium or duplex. Unusual Conditions to mean delays in acquiring materials, parts and (or) supplies, rock encountered in construction and other items which might cause delays not under the control of HRW. Water and Sewer Plans An engineered drawing, signed and seal by the Engineer of Record, in conformance with the HRW Sanitary Sewer and Water Specifications that delineates the water and sewer infrastructure as well as other on-site improvements proposed for the development of the subject property. Section 3. Water Laterals and Tap-On. Water laterals will be installed only at the request of the Owner or his agent. When the lateral terminates at the property line, the meter shall not be set and the lateral shall not be used until the owner of the property or his agent applies for service. Section 4. Connection To Be Made By HRW Only Upon Application. The construction of water laterals within the street right-of-way and the setting of meters shall be the responsibility of HRW. The construction of such lateral or the setting of such meter shall be done only after the written application therefor has been approved. The only exception to this provision will be when laterals and meter yokes are installed by Developer’s contractors in new subdivisions in compliance with Rules, Regulations and Specifications as shall be established by HRW from time to time. Section 5. Application for Connection. Every application for water service shall list, on forms provided by HRW, the property owner, the applicant’s name, social security number, driver’s license number, phone number, and all other relative forms of identification required by HRW, the street on which the lot is located, the number of the house or a description of the lot location, the number of all types of fixtures planned in the building now and proposed for the future, the distance from the property line where service comes from the street to the furthermost aPProved harnett regional Water - Water and seWer ordinance354 Harnett County, North Carolina | Approved Budget 2025-2026 11 point of the building as planned, and the name of the plumber who will do the work. This application shall be filed not less than ten days before the proposed connection is desired. Unusual conditions may be just cause for additional time in providing the services required. When the size of the service and the cost of the connection have been determined, the applicant shall deposit the previously determined cost and shall be issued a permit for the desired connection. Section 6. Disapproval of Application. If, in the opinion of HRW through its duly constituted authority, the water connection applied for will be of such size or character as to put too great a demand on any part of the system and disrupt the HRW’s ordinary water service (500 GPM at 20 PSI residual plus normal service requirements), it shall disapprove the application until such time as adequate means are provided by the applicant to eliminate the unsatisfactory condition. If, at any time, changes are made by a consumer in his service requirements so as to create an unsatisfactory condition in the HRW’s water service, HRW shall require the consumer to adopt remedial measures to eliminate the unsatisfactory condition. HRW shall not in any way be responsible for any cost or inconvenience caused by a change in service requirements after an application has been approved, or by an installation before the application has been approved. Section 7. Separate Water and Sewer Connections and Meters Required. Each building shall have a separate meter, and where practicable shall have a separate water lateral. In the event that one lateral is used for two dwellings, commercial or industrial buildings, or used to serve two or more meters for the same dwelling, commercial or industrial buildings, a separate cut-off shall be provided for each meter. However, there shall be an exception to the requirement for separate water meters in the case of groups of mobile homes or apartment developments under single ownership. In the case of said groups of mobile homes or apartment developments of more than ten (10) units, one meter shall be used for the entire project unless additional meters are deemed necessary by the proper HRW authority, and the following conditions shall be met: (a)Bills will be rendered to the Owner of the property. (b)The bill will be calculated by a minimum charge for the master meter and for each of the total number of units included thereafter, and calculating the remaining bill based on the total consumption passing through the master meter above the minimum; provided, however, owners of ten or fewer multiple units may elect to have water metered directly to each unit and the charge therefore billed directly to the user in each unit. (c)Should any portion of the development be sold, the owners shall be responsible for paying whatever additional costs would be involved in bringing the divided development into compliance with this article. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 355 12 Section 8. Connections And Meters To Remain Property of HRW. All meters, boxes, pipes and other equipment furnished and installed by HRW in a water or sewer connection shall remain the property of the HRW. If, after an installation is completed, the property owner requests that a meter or lateral be changed in size and this request is approved by HRW, the property owner shall pay for the change of lateral as though it were a new connection and shall pay or be credited the difference of the cost of meters in the original and new installations according to the then current price of the two meters. Section 9. Maintenance Of Meters And Connections. All meter and water laterals shall be maintained by HRW at the HRW’s expense. Section 10. Connection To Other Supply and Cross-Connection Control. No part of the HRW’s water system shall be connected to any source of water supply other than those authorized by official action of the County Board of Commissioners. If, on any premises, both HRW water and water from any other source is used, the piping shall be completely separate. Pipes carrying water from a source other than HRW’s supply shall be painted yellow. It shall be unlawful for any person to cause a cross-connection, auxiliary intake, or interconnection to be made with the public water supply; or allow one to exist for any purpose whatsoever. HRW has the responsibility to inspect properties served by the public water supply where cross-connections with the public water supply are deemed possible. The frequency of these inspections shall be set by the department. HRW shall have the right to enter, at reasonable time, any nonresidential property served by a connection to the public water supply for the purpose of conducting these inspections. In those cases in which the property owner chooses not to provide such access, HRW may designate the location as a high hazard in accordance with the paragraphs below. The following uses shall be classified as hazardous uses: (a) Hazardous uses include, but are not limited to: pumps or tanks handling sewage, radioactive, lethal, or toxic substances, boiler and steam connections, sewer waste lines, low inlets to receptacles containing toxic substances, coils or jackets used as heat exchangers, flush valve toilets without vacuum breaks, bacterial and viral materials, private wells or other private water supply, irrigation systems, water systems or hose connections, booster pumps, carbonation equipment, or similar hazard potential as determined by the Department. aPProved harnett regional Water - Water and seWer ordinance356 Harnett County, North Carolina | Approved Budget 2025-2026 13 (b)Any location at which the nature or mode of operation within a premise are such that frequent alterations are made to the plumbing or at which there is a likelihood in the determination of the Department that protective measures may be subverted, altered, or disconnected. (c)Any facility which contains, but is not limited to, a bottling plant, cannery, a building having five or more stories, battery manufacturer, exterminator, greenhouse, chemical processing plant, dairy, dye works, film laboratory, car wash, hospital, commercial laboratory, laundry, metal fabrication operation, mortuary, swimming pool, morgue, x-ray equipment, medical office with laboratory, aspirator, medical washing equipment, packing house, plating plant, poultry house, power plant, nuclear reactor, pumped fire sprinkler or riser system or those equipped with facilities for the introduction of freeze preventive chemicals or other substances other than water. All installations described in the above paragraphs (a)-(c) shall be deemed hazardous uses, and must have a containment device in the form of a reduced pressure zone backflow prevention device provided that, if the consumer demonstrates to the satisfaction of HRW that sufficient internal confinement devices have been installed and tested. The Department may require that the consumer provide engineering drawings sealed by a professional engineer of installations within the premises, which provide complete internal protection against cross-connection as approved by the Department. Any such connection shall be considered another connection for the purpose of determining the type of containment device required. Each internal confinement device shall be one of the following, as approved by HRW or their authorized representative: reduced pressure zone principle backflow prevention device, double check valve backflow prevention device, air gap, vacuum break-pressure type, or dual check valve. Each reduced pressure zone principle backflow prevention device serving as an internal confinement device shall have a mesh strainer immediately upstream of the inlet gate valve. Services to single-family residential units, not otherwise required by this ordinance to have other containment devices, may have a containment device in the form of a dual check valve. HRW supplies this dual check valve when residential connections are installed. On all other services which other containment devices are required the owner’s representative shall be required to install these devices prior to the installation of a meter by HRW. On all such services for which meters have been applied prior to the adoption of this ordinance, said dual check valve shall be installed by HRW, provided that the Department reserves the right to charge the owner or occupant of any residence for the cost of said device and its installation. Maintenance of dual check valve containment devices installed in accordance with this section shall be conducted by the Department. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 357 14 All other connections to the public water supply of HRW shall have containment devices in the form of double check valve backflow prevention devices as set forth in the following paragraph. This shall include water mains installed by HRW, including but not limited to mobile home parks, apartments, group housing projects, and other private distribution systems, or similar hazard potential as determined by HRW or their authorized representative. All containment devices shall be installed according to the following procedure: (a)The containment devices shall be located off street right-of-way on the water main side of any plumbing connection. When installed in a building, the device shall be located on the service line immediately after its entrance into the building. Each containment and confinement device shall be installed in a location which is physically accessible for inspection and testing as determined by HRW. Containment devices which have been buried in the ground do not satisfy the provisions of this ordinance. Each reduced pressure principle zone device shall be installed such that flooding of the device is unlikely as determined by the Department. (b)HRW shall maintain a list of approved manufacturers and models of hazard containment devices and drawings of standard installations, copies to be made available through the administration office of the Department. All installations and materials shall conform to HRW standards. (c) In those cases in which containment and/or confinement devices have been previously installed by any party, the responsibility for maintenance, testing, and replacement as applicable shall be with the consumer. (d)The cost of said means of containment, and any other plumbing modifications necessary and convenient thereto, and the testing and maintenance thereof is to be paid for by the consumer. Upon identification of a hazard, or hazard potential, as defined in this section of the ordinance, HRW shall notify the consumer, of record, of the property on which the hazard exists of the following: (a) Location of the Hazard (b)Nature of the Hazard Observed (c) Date of the Hazard Observed (d)Applicable Section of the Ordinance (e)Requirements of the Ordinance Such notification to be made by certified mail, with return receipt requested. aPProved harnett regional Water - Water and seWer ordinance358 Harnett County, North Carolina | Approved Budget 2025-2026 15 HRW shall be notified by the consumer when the nature of use of the property changes so as to change the hazard classification of that property, as set forth in this ordinance. The consumer at each property at which containment and/or confinement device(s) have been installed shall have each containment or confinement device(s) tested on an annual basis, and perform any routine maintenance to such device as recommended by the manufacturer, and provide the Department with a report of that inspection and work. The consumer shall cause such maintenance, or repairs to be made, rendering the device fully operational. Failure of the consumer to perform that testing and maintenance shall cause for the premises to be deemed an immediate public health hazard. HRW may immediately thereafter discontinue public water supply service to that premises and service shall not be restored until such devices have been rendered fully operational. Where the use of water is critical to the continuance of normal operations or protection of life, property, and equipment, duplicate containment or confinement devices shall be provided by the property owner to avoid the necessity of discontinuing water service to test or repair the device(s). Consumer responsibilities under this section include: (a)The consumer shall, as required in this ordinance and upon notification, install the hazard containment device(s) as required within ninety (90) days of the date of notification. (b) If, after expiration of ninety (90) days, the containment device(s) has not been installed in conformance with the standards set forth in this ordinance and by the Department, in proper working condition, the Department may discontinue the public water supply at that premises, and service shall not be restored until such devices have been installed. The Department may permit an extension of up to ninety (90) additional days if compliance efforts are underway and the existence of hardship can be determined. (c)HRW shall bear no liability for direct or consequential damages caused by the discontinuance of service pursuant to this ordinance. Section 11. When Water Meters Read. All water meters on water systems controlled by HRW shall be read monthly unless unforeseen circumstances dictate otherwise. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 359 16 Section 12. Adjustment Of Overcharges. HRW shall have the authority to adjust one water and/or sewer monthly bill per twelve months after determining that the bill is excessive, upon the following conditions: (a) If the cause is a defect in a water meter, the water bill shall be reduced to the average amount of such bill for the preceding three (3) months. (b)When proof of repair is furnished to substantiate a leak, the water bill shall be reduced by fifty percent (50%) of the amount by which it exceeds the average amount of the consumer’s bill for the preceding three (3) months. The average is then added back in to determine the final amount. Leak adjustments for sewer accounts are determined by reducing the sewer bill to the preceding three month average. (c) If the cause is of an undetermined origin, and it does not appear upon investigation that the occupant or occupants of the premises served were in any way at fault for the excessive water bill, the adjusted bill shall be calculated the same as in (b) of this rule. (d) All metered water lost due to negligence on the part of the user will be charged at the normal rate, and no adjustment of the bill shall be made. Section 13. Meter Tests. Any consumer may have a test of his water meter made upon payment in advance of a fee of actual cost of the test for any size meter. A deposit for the estimated cost of the test is required before such test is conducted. If the consumption shown on the meter in question is greater than twice the average consumption for the preceding six months, the fee for testing the meter shall be waived. Since the most accurate water meters suitable for general use require a margin of approximately two and one-half percent for error, any meter which shows upon test an error not greater than two and one-half percent shall not be considered defective. If the meter is found to be over-registering in excess of two and one-half percent, refund shall be made in accordance with Section 12 (a) above, and the deposit paid for the test shall be refunded. aPProved harnett regional Water - Water and seWer ordinance360 Harnett County, North Carolina | Approved Budget 2025-2026 17 Section 14. Bulk Water Usage. HRW allows consumers or commercial establishments to use bulk water from public fire hydrants through the use of portable hydrant meters after an application has been made and deposit has been paid. The actual deposit shall be determined by HRW according to the size of the hydrant meter and is refundable upon the satisfactory return of the meter. Failure to return the meter in a timely fashion will result in the customer being charged for the full prevailing cost of the hydrant meter. A chain of custody form will be used to annotate the serial number of the hydrant meter, the customer name and relevant billing information, and the signature of the customer requesting the meter. A daily, monthly or yearly rental rate will be billed to the customer according to the desired usage. Any customer requesting to keep the meter for a year will be provided to pay that rental rate at the time of meter issuance or the beginning of each new yearly billing period. The water user also agrees to pay for water obtained at the rate of $7.00 per 1,000 gallons. A chain of custody form will be used to annotate the serial number of the hydrant meter, the customer name and relevant billing information, and the signature of the customer requesting the meter. The applicant shall be responsible for any damage to the hydrant, meter, backflow, connections, etc., used in the installation and the cost of any such damage shall be taken from the deposit. After deducting the water bill, appropriate rental rate and any cost of damage to the installation, HRW shall refund the balance of the deposit to the applicant as soon as the meter is removed and returned to the HRW’s stock. While in use, no wrench shall be used on the hydrant except a hydrant wrench furnished by HRW. If scarred by unauthorized methods, the cost of nut and labor to repair shall be charged to person responsible. Should the water bill, rental rate and cost of damage exceed the deposit, the user shall pay the amount of such excess to HRW. Section 15. Tampering With Meters and Stopcocks. No person, except an employee of HRW, shall turn the stopcock installed in each meter box nor shall any person construct or have constructed any bypass around any meter except as may be installed and sealed by HRW. The fact that water is cut on to any premises by a person without the prior knowledge of either HRW or the consumer shall not relieve the consumer of liability for such unauthorized use of water. A minimum fee of $100.00 shall be imposed upon the consumer where such tampering or unauthorized use of water has occurred. Section 16. No Guarantee Of Quality, Quantity Of Pressure Of Water Supply . aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 361 18 Neither the District nor HRW guarantees the quality, quantity or pressure of its water supply. It is hereby made a portion of the terms on which HRW and the District furnish water to consumers that HRW and the District shall in no case be liable to any consumer for any defect on quality or any deficiency in quantity or pressure; that HRW and the District shall not be liable to any consumer for damages resulting from turning on or the complete or partial cutting off of water; and no deduction shall be made from any water bill by reason of any such defect or deficiency. No HRW employee shall take responsibility for telling a property owner or occupant how best to care for his boiler, heater or other equipment which is affected by the discontinuance, either temporary or permanent, of his water supply. The owner or occupant shall be entirely responsible for his equipment and shall hold HRW and the District in no way responsible for damage thereof. Section 17. Protection Of Water Supply. No person shall contaminate any portion of HRW or of the Districts’ water supply whether the same is in a reservoir, or tank, or pipe. Section 18. Repealing Clause. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed. If any section, paragraph, subdivision, clause or provision of this ordinance shall be adjudged invalid, such adjudication shall apply only to such section, paragraph, subdivision, clause or provision so adjudged, and the remainder of this ordinance shall be deemed valid and effective. Section 19. Procedures. (a)Service will be supplied only to those who apply. (b)Users will make application for service, in person or online, at HRW and at the same time make the deposit guarantee required below. A $15.00 account set-up fee and/or transfer fee of the same amount is due upon initial account set up or subsequent transfer of a consumer’s water service to another address. (c) The amount of deposit shall be determined by entering all responsible consumer information into an On-line Utility Database. If the consumer or consumers have a history of outstanding debt to other utilities, a copy of the amount of debt and the utility to which it is owed shall be provided to the consumer at the time of application. A credit score is determined by this procedure. (d)Property owners, if approved by the procedure described in Section 19 (c) shall not be required to make a deposit. If the property owner is not approved by the above described procedure, they will be charged a minimum deposit of $50.00. This deposit will be refunded after one year of no penalties such as delinquent or reconnection fees. All other consumers, if approved aPProved harnett regional Water - Water and seWer ordinance362 Harnett County, North Carolina | Approved Budget 2025-2026 19 by the procedure described above, shall make a minimum cash deposit of $50.00 per service requested. All other consumers with a delinquent credit history will be charged a minimum deposit of $100.00 per service requested. Deposits shall not accrue interest. All consumers who qualify as commercial users under the current rate structure shall be exempt from this deposit requirement. (e)All property owners with no established accounts, must provide HRW with a deed or purchase agreement for the property where water and/or sewer service will be provided. All other users must provide HRW with a copy of a rental or lease agreement for the property where water and/or sewer service will be provided. All consumers identified as financially responsible parties on the rental or lease agreement shall be listed as responsible parties on the account at setup by HRW. (f)HRW may reject any application for service not available under a standard rate or which involves excessive service cost, or which may affect the supply of service to other customers or for other good and sufficient reasons. (g) HRW may reject any application for service when the applicant is delinquent in payment of any bills incurred for service or connection fees previously supplied at any location, provided that when the Owner of the premises has been served water and has not paid for the same, HRW shall not be required to render service to anyone at said location where the water was used until said water bill has been paid. (h) The person or persons in whose name the account is under shall be responsible for payment of all bills incurred in connection with the service furnished. (i)A separate deposit is required for each meter and/or service connection requested. (j) The deposit receipt is not negotiable and can be redeemed only at HRW. (k) The deposit required by this ordinance or part remaining thereof will be refunded upon payment of final bill and final accounting except in instances described in section (d) above in which it may be refunded earlier. (l) Final bills are prorated based upon the number of days service is provided. Section 20. Initial Or Minimum Charge. (a)The initial or minimum charge, as provided in the rate schedule, shall be made for each service installed, regardless of location. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 363 20 (b)In resort or seasonal areas where service is furnished to a consumer during certain months only, the minimum charge per service for the period of non-use shall be the regular minimum as set out in the published rates of HRW. (c)Water furnished for a given lot shall be used on that lot only. Each consumer’s service must be separately metered at a single delivery and metering point. Each commercial unit and each storeroom or stall used for business purposes shall have a separate meter. All commercial use including storerooms and stalls for business purposes shall be metered separately from any residential use and vice versa, whether now in service or to be installed in the future. (d) Consumers shall be responsible for paying the minimum monthly water and/or sewer bill whether or not water and/or sewer is actually used as long as the service is not turned off by request of the consumer. Section 21. HRW’s Responsibility And Liability. (a)HRW shall run a service line from its distribution line to the property line where the distribution line runs immediately adjacent and parallel to the property to be served, and for which a tap-on fee, and system development fee(s) then in effect, will be charged. The tap-on-fee is subject to deviate from the set rate due to cost of the service installation. (b) HRW may install a meter at the property line or, at HRW’s option, on the consumer’s property or in a location mutually agreed upon. (c)When two or more meters are to be installed on the same premises for different consumers, they shall be closely grouped and each clearly designated to which consumer it applies. (d) HRW does not assume the responsibility of inspecting the consumer’s piping or apparatus and will not be responsible therefor. (e)HRW reserves the right to refuse service unless the consumer’s lines or piping are installed in such manner as to prevent cross- connections or backflow. (f)HRW shall not be liable for damage of any kind whatsoever resulting from water or the use of water on the consumer’s premises, unless such damage results directly from negligence on the part of HRW. HRW shall not be responsible for any damage done by or resulting from any defect in the piping, fixtures, or appliances on the consumer’s premises. HRW shall not be responsible for negligence of third persons or forces beyond the control of HRW resulting in any interruption of service. aPProved harnett regional Water - Water and seWer ordinance364 Harnett County, North Carolina | Approved Budget 2025-2026 21 (g) Under normal conditions, the consumer will be notified of any anticipated interruption of service. Section 22. Consumer’s Responsibility. (a)Piping on the consumer’s premises must be so arranged that the connections are conveniently located with respect to HRW’s lines or mains. (b) If the consumer’s piping on the consumer’s premises is so arranged that HRW is called upon to provide additional meters, each place of metering will be considered as a separate and individual account. (c) Where meter is placed on premises of a consumer, a suitable place shall be provided by consumer for placing such meter, unobstructed and accessible at all times to the meter reader. (d) The consumer shall furnish and maintain the service line on the consumer’s side of the meter; HRW to provide a like service on HRW’s side of such meter. (e)The consumer’s piping and apparatus shall be installed and maintained by the consumer at the consumer’s expense in a safe and efficient manner and in accordance with HRW’s rules, regulations, specifications, and ordinances and in full compliance with the sanitary regulations of the North Carolina State Board of Health. (f)The consumer shall guarantee proper protection for all property controlled by HRW and placed on the consumer’s premises by HRW or any predecessor in interest to HRW and shall permit access to it only by authorized representatives of HRW. (g) In the event that any loss or damage to such property or any accident or injury to persons or property is caused by or results from the negligence or wrongful act of the consumer, his agents, or employees, the cost of the necessary repairs or replacements shall be paid by the consumer to HRW and any liability otherwise resulting shall be assumed by the consumer. (h)The amount of such loss or damage or the cost of repairs shall be added to the consumer’s bill; and if not paid, service may be discontinued by HRW. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 365 22 Section 23. Access To Premises. HRW personnel shall have access at all reasonable hours to the premises of the consumer for the purpose of installing or removing property controlled by HRW, inspecting piping, reading or testing meters, or for any other purpose in connection with HRW’s service and facilities. Section 24. Change of Occupancy. (a) Not less than three days notice must be given in person or in writing to discontinue service for a change in occupancy. Such notice shall be given at the HRW office which has responsibility for management of water and sewer systems. (b) The outgoing party shall be responsible for all water consumed up to the time of departure or the time specified for departure, whichever period is longest. Section 25. Suspension Of Service. (a)Services may be discontinued at the request of the consumer, provided the consumer pay all current balances. When services are discontinued and all bills paid, the deposit will be refunded in accordance with this Ordinance. (b)Services may also be discontinued by HRW to any customer whose account remains delinquent for more than ten (10) days. The deposit will be applied by HRW toward settlement of the account. Any balance will be refunded to the consumer; but if the deposit is not sufficient to cover the bill, HRW may proceed to collect the balance in the usual way provided by law for the collection of debts. (c)Service discontinued for non-payment of bills will be restored, at the request of the consumer only after bills are paid in full, and a service charge of $40.00 paid for each meter reconnected except as set forth hereafter. The consumer being reconnected must also make the required deposit. The consumer may elect to pay an additional service fee of $50.00 to expedite the reconnection process. The payment of this fee will guarantee the reestablishment of water service to the consumer on the same day the account is paid in full. aPProved harnett regional Water - Water and seWer ordinance366 Harnett County, North Carolina | Approved Budget 2025-2026 23 (d) After a connection has been discontinued for a period of twelve consecutive months HRW may remove the meter base, meter, curb stop valve, meter box and service line for use elsewhere or for storage. (e)At any time after a connection has been removed an additional service charge equal to the then current tap-on-fee shall be paid as a reconnection fee. Also the consumer must make the required deposit. (g) HRW reserves the right to discontinue its service without notice for the following additional reasons: 1. To prevent fraud or abuse. 2. Consumers willful disregard for HRW’s rules and ordinances. 3. Consumers nonpayment or adherence to agreed-upon payment plan terms. 4.Emergency repairs. 5. Insufficiency of supply due to circumstances beyond HRW’s control. 6.Legal processes. 7. Direction of public authorities. 8. Strike, riot, fire, flood, accident, or any unavoidable cause. (h) HRW may, in addition to prosecution by law, permanently refuse service to any consumer who tampers with a meter or other measuring device. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 367 24 Section 26. Complaints - Adjustments. (a)If the consumer believes his bill to be in error, he shall present his claim, in person, at HRW before the bill becomes delinquent. Such claim, if made after the bill has become delinquent, shall not be effective in preventing discontinuance of service as heretofore provided. The consumer may pay such bill under protest, and said payment shall not prejudice his claim. (b) HRW will make special meter readings at the request of the consumer for a fee of $25.00 provided, however, that if such special reading discloses that the meter was over read, or in error in any way, the fee will be refunded. (c)Meters will be tested at the request of the consumer upon payment to HRW of the actual cost to HRW of making the test provided, however, if the meter is found to over register or under register beyond two and one-half per centum (2 1/2) of the correct volume, no charge will be made. (d) If the seal of the meter is broken by other than HRW’s representative, or if the meter fails to register correctly, or is stopped for any cause, the consumer shall pay an amount estimated from the record of his previous bills and/or from other proper data. No modification of rates or any of the stipulations in this ordinance shall be made by any employee of HRW. Section 27. Classifications, Rates, Fees and Charges. The following classifications, rates, fees, and charges are adopted: (a)Classification of Service. All services are classified under three categories to include residential, commercial, or bulk municipal users. A residential service is a service requiring a meter size up to and including one inch. A commercial service is a service requiring a meter size greater than one inch up to and including two inches. A bulk municipal service is a service requiring a meter size greater than two inches, where the user is a municipality and/or other public body. aPProved harnett regional Water - Water and seWer ordinance368 Harnett County, North Carolina | Approved Budget 2025-2026 25 (b) Rate Schedule: (1)Residential: Water Schedule Monthly Flat rate, first 2,000 gallons (minimum) $ 22.00 All water used over 2,000 gallons $ 5.75 per 1,000 gallons Sewer Schedule Monthly Flat Rate, no gallons $ 16.00 Commodity charge $ 6.50 per 1,000 gallons Flat sewer rate, one person household $ 42.00 Flat sewer rate, two or more in household $ 48.00 (2)Commercial: Water Schedule Monthly Flat rate, first 2,000 gallons (minimum) $ 30.00 All water used over 2,000 gallons $ 5.75 per 1,000 gallons Sewer Schedule Monthly Flat rate, no gallons $ 45.00 Commodity charge $ 6.50 per 1,000 gallons Flat rate, institutional, no gallons $ 300 minimum Commodity charge $ 6.50 per 1,000 gallons aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 369 26 (3) Bulk Municipal: Water-$ 3.00 for each 1,000 gallons used. Where bulk municipal connections exist, HRW may require that the water purchaser guarantee a minimum usage allocation and payment for the same, whether used or not. Water-Capacity Owners- $2.35 for each 1,000 gallons used. Bulk municipal rates may differ depending upon the purchase of capacity in County owned production facilities and/or other extenuating circumstances deemed by HRW. Water-Woodlake- $3.20 for each 1,000 gallons used. Sewer-$ 2.75 for each 1,000 gallons treated. Sewer-Linden Oaks- $3.00 for each 1,000 gallons treated. Energy Charges-$.35 for each 1,000 gallons of water used. Note: Energy charges may differ depending upon the number of pumps required for delivery. (c) Tap-On-Fees. Water Services 2 inch connection $ 3,500 1 inch connection $ 2,200 3/4 inch connection $ 1,200 Sewer Services 4 inch gravity connection $ 1,500 6 inch gravity connection $ 2,500 aPProved harnett regional Water - Water and seWer ordinance370 Harnett County, North Carolina | Approved Budget 2025-2026 27 8 inch gravity connection $ 4,000 Step Tank $ 2,800 Larger connections and/or road bores, including those for bulk municipal connections, shall be negotiated as may be appropriate. (d) Hydrant Meter Charges. Services Charges 3/4 inch hydrant meter $250.00 Refundable Deposit $5.00/day or $140.00/month rental rate $1,200.00/yearly rate (must be paid up front) $7.00/1,000 gallons 3 inch hydrant meter $500.00 Refundable Deposit $10.00/day or $280.00/month rental rate $2,500.00/yearly rental rate (must be paid up front) $7.00/1,000 gallons (e) Septage Hauler Waste Fee Basic Facilities Charge $20.00 per Truckload Usage Charge $65.00 per 1,000 gallons This service is available only to those applicants having obtained prior written approval from the HRW Wastewater Division. Waste from septic tanks and portable toilets shall be accepted if it fully conforms with the Harnett County Sewer Use Ordinance. (f) Rates for persons living outside the District. Rates for persons living outside of Harnett County and served by HRW water lines owned or operated by HRW or a District shall be equal to rates for persons living inside Harnett County so long as no tax is levied within Harnett County for support of aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 371 28 the system; if a tax is levied on users inside Harnett County for the purpose of supporting the water system, then the users outside Harnett County shall pay an increased rate. (g)Water and Sewer System Development Fees. System development fees (SDFs) are a one-time charge implemented to recover the costs associated with capital investments made by a utility system to make service available to future users of the system. Such capital costs include the construction of facilities as well as engineering, surveys, land, financing, legal and administrative costs. These charges are reasonable and necessary and result in a more equitable and economically efficient method of recovery of such costs to handle new growth and to serve new customers without placing an additional financial burden on existing customers solely through inordinate enhancement of water and sewer rates. Water System and Sewer System Development Fees will be charged for all new water and/or sewer services connecting to any water supply or distribution system and/or sewer collection system owned and/or operated by HRW. Determination of water and sewer SDFs were accomplished per a system development fee analysis that met the requirements of N.C.G.S 162A-205 and is posted on HRW’s website for review. The SDF rates vary by meter size although larger commercial and industrial connection SDFs may be determined by an equivalent residential unit methodology by HRW staff when potential demands exceed standard meter sizes. All system development fees shall be paid to HRW per N.C.G.S 162A-213 in the manner set forth below: The system development fees for new land subdivision development shall be payable at the time of application for a building permit. In instances of any other new development to include commercial/industrial developments, the full balance of these fees shall be due at the time of application for connection of the individual unit of development or when HRW commits to provide water and/or sewer service to the development, whichever occurs sooner. In instances where separate agreements are established for land subdivisions that exceed 200 lots, as described in section 29.1 (b) below, these fees will be paid at the time of execution of the agreement and held in escrow until such time as the balance of said fees are drawn down when individual building permits are issued within the development. The fees held in escrow will always be drawn down prior to any individual payments for lots at the time of application for a building permit. If the rate of said fees established by the Harnett County Board of Commissioners increase or decrease while still in escrow then any material difference must be paid or likewise credited to the escrow when the building permit is issued. If for any reason HRW rescinds the capacity allocation, as described in section 29.1 (b) below then all remaining fees for lots without building permits issued still held in escrow will be refunded to the payee. (h)Plan Review Fees aPProved harnett regional Water - Water and seWer ordinance372 Harnett County, North Carolina | Approved Budget 2025-2026 29 Plan review fees for extensions of HRW’s water and sewer systems shall consist of a $250.00 Preliminary Plan Review for all projects and a $40.00 per lot and/or residential equivalent unit for all types of development. These fees cover plan review, on- site inspections, and one-year warranty inspections. Section 28. Connection to Existing Systems. In the event that HRW desires to connect its water distribution system to previously existing systems, all such systems must have the approval of the Division of Health Services, of the North Carolina Department of Human Resources before such connection may take place and all previously existing sources of water must be completely abandoned and rendered incapable of future water production. Section 29.1 Water and Sewer Extension in New Developments. Article V, Section 5.3 of the Harnett County Subdivision Regulations describes the basic conditions under which water and sewer extensions are required in HRW’s jurisdiction. HRW reserves the right to provide or not provide water and sewer extensions depending upon the availability of water and sewer capacity. The responsibility for extending water and sewer mains to and within new subdivisions or within other new developments lies with the subdivider or Developer, although HRW may in its discretion contract with the subdivider or Developer to install such water or sewer lines with HRW personnel. (a) Water and Sewer Plan Requirements. If a water distribution or sewer collection system is to be installed in a subdivision in HRW’s jurisdiction, and the system is to be assumed and maintained by HRW immediately upon completion of installation, a complete set of construction plans must be provided for the proposed system. The plans shall be prepared by a N.C licensed professional engineer serving as the Engineer of Record for the development and shall have their seal and signature with the date on each plan. Water and sewer plans shall include a determination of the estimated water and sewer capacity needed to serve the development based on NCDEQ design standards and shall consist of an overall composite plan, large scale individual plans with profiles as needed, detail sheets, grading plans, erosion control plans, specifications and calculations. Plans must also be submitted in electronic formats to include Computer Aided Design (CAD) and/or Portable Document Format (PDF). Plans will provide for the construction of water infrastructure from the point of connection with existing HRW water mains to the meter boxes of the properties to be served and for sewer infrastructure from the sewer clean out to the connection with existing HRW sewer mains. The plans must conform to HRW specifications, N.C. Administrative Code 15A Subchapter 2T Waste Not Discharged to Surface Waters and to Title 15A Subchapter 18C- Rules Governing Public Water Systems.. The engineer shall provide sealed as-built plans and location maps for all valves and hydrant locations upon construction completion. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 373 30 (b)Capacity Allocation Determination HRW reserves the right to impose minimum and/or maximum lot counts for each proposed phase within a new land subdivision development to help adequately determine future water and/or sewer capacity allocations and to prohibit excessive review and administrative overhead. Minimum lot counts will be determined on a case by case basis depending upon the development. Land subdivision developments are limited to a maximum of two hundred (200) lots or residential equivalent units. Land subdivision developments that consist of lots greater than two hundred (200) can request an additional water and/or sewer capacity allocation of up to two hundred (200 lots) for a maximum of four hundred (400 lots) per development. This request requires a separate agreement with different requirements for payment of water and sewer system development fees, as outlined in Section 27(g) Water and Sewer System Development Fees. All water and/or sewer improvements within approved phases must be constructed and lots within approved phases must be recorded within two (2) years of receipt of the Authorization to Construct Permit from HRW/NCDEQ. If a minimum of fifty percent (50%) of its planned building permits are not issued within four (4) years from the receipt of the Authorization to Construct Permit from HRW/NCDEQ, HRW reserves the right to rescind the unused amount of capacity for future use and begin the review process again in earnest to include updated plans and construction drawings from the Engineer of Record for the development. Supplementary phase construction requests of a maximum of two hundred (200) lots of the same land subdivision development will be reviewed but not permitted for construction until the above described conditions are met. (c)Shop Drawing Review. The developer’s Engineer of Record will review all shop drawings for conformance with HRW specifications prior to submittal to HRW. The shop drawing submittal to HRW shall include a cover letter by the developer’s Engineer of Record certifying conformance with HRW specifications and summarizing any exceptions or concerns relative to approved drawings and/or HRW standards. (d)Conformance and Inspection/Oversight. Improvements shall be installed in accordance with the established specifications, and other applicable policies of HRW. Contractor shall conform to all applicable local, state and federal regulations. No field changes to the plans are allowed without prior written approval from HRW. The Developer shall, at his expense, retain the services of the Engineer of Record for the purposes of providing necessary inspections and supervision of the construction work, record drawings and Engineer certifications. The engineer is responsible to insure that construction is, at all times, in compliance with accepted sanitary engineering practices and the approved plans and specifications. A copy of each Engineer’s field report is to be submitted to HRW as each such inspection is made. Water and sewer infrastructure must aPProved harnett regional Water - Water and seWer ordinance374 Harnett County, North Carolina | Approved Budget 2025-2026 31 pass all tests as required by HRW specifications and those of all applicable regulatory agencies. These tests include, but are not limited to, air test, vacuum test, mandrel test, visual test, pressure test, bacteriological test, etc. A HRW inspector must be present during testing. All test results must be submitted to HRW. All tests must be satisfied prior to Final Inspection. Following completion of construction of all water and sewer infrastructure delineated in the approved water and sewer plans a Final Inspection must be requested in writing by the Developer or Developer’s engineer. The Developer’s engineer and HRW inspector shall prepare a written punch list of any defects or deficiencies noted during this inspection, should any exist. Upon completion of the punch list, the Developer’s engineer will schedule another inspection. In the event the number of inspections performed by HRW exceeds two, additional fees may be assessed to the Developer. (e) Off-site and Over-sizing of Infrastructure. For developments that are not adjacent to water and sewer infrastructure of sufficient size and capacity to meet the needs of the proposed development, the Developer shall be responsible at their sole expense for the design and construction of any and all improvements to the HRW system deemed necessary to meet the service requirements of the development. The Developer shall incorporate the off-site improvements in the water and sewer plans submitted for the proposed development. These improvements shall be consistent with the HRW Utility Master Plans and conform to the requirements of this policy. The Developer may be required as a condition of approval of this development to install either on-site or off-site improvements of a greater capacity than required to serve their development in order for HRW to serve future developments or to meet other service needs of HRW. If this is the case, HRW shall reimburse the Developer for any additional costs incurred as a result of installing such oversized lines. Under no circumstances will HRW reimburse the Developer for any additional costs associated with the installation of mains equal to or less than 8 inches in diameter for water and 12 inches in diameter for sewer as these sizes would be below or equal to the standard size mains utilized by the HRW. (f)Easements for Future Water and Sewer Lines. The Developer shall secure the services of a professional engineer to design the system in accordance with HRW specifications. HRW desires to develop its water and sewer infrastructure in an orderly manner that minimizes energy consumption and makes the most efficient use of existing and proposed infrastructure. To accomplish this, the Developer may be required as a condition of approval of their development to dedicate easements with the boundaries of the development to HRW for placement of future water and sewer infrastructure. The Developer shall incorporate the requested easements in the water and sewer plans submitted for the proposed development. Water and/or wastewater infrastructure proposed for acceptance and ownership by HRW must be in a dedicated utility right-of- way/easements or public right-of-way/easements. The cost associated with the acquisition of any easement or right-of- aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 375 32 way contract for extensions of water and/or sewer mains over privately owned lands will be solely borne by the Developer. HRW also prefers that the Developer acquire these rights-of-way privately if at all possible. Further explanation of HRW’s participation in easement acquisition for private development is explained in Section 30.2 below. (g)Transfer of Title. The Developer shall transfer to HRW, title to all water distribution and sewage collection systems installed by Developer’s contractor. Such conveyance is to take effect without further action upon the acceptance of HRW of said installation. As further evidence of said transfer of title, upon completion of the said installation and prior to the rendering of service by HRW, the Developer shall, without cost to HRW: (1) Convey at no cost to HRW, its successors or assigns by good and sufficient easement deed or dedication in right- of-way in a form satisfactory to HRW a perpetual right, easement and privilege to operate, maintain and repair or replace all water and wastewater mains, pipes, connections, pumps and meters within granted easements upon Developer’s property in connection with supplying water and wastewater service to the inhabitants, occupants and customers in Developer’s property and secure from each mortgagee and lien or a release of mortgagess’ and lienors’ interest in the easement and fixtures thereon for so long as the easement is used for the operation, maintenance, repair replacement of water and wastewater mains, pipes, connections, pumps and meters within the easements. (2) Transfer at no cost to HRW all Developer’s right, title and interest in and to all of the water and wastewater supply lines, mains, connections pipes, valves, meters and equipment installed up to and within granted easements and right-of-way for the purpose of supplying water service and wastewater collection for the inhabitants, occupants and customers in Developer’s property. (3) Furnish HRW with an AFFIDAVIT that all persons, firms or corporations who furnished labor or materials used directly or indirectly in the prosecution of the work required to be performed by the Agreement have been paid. Said AFFIDAVIT shall be written in such a form as approved and accepted by HRW. (4) Furnish HRW with a RELEASE OF LIEN from all contractors and suppliers of materials and/or labor who might have acquired interest into the installations by the supply of materials and/or labor otherwise. (5) Furnish HRW with all Manufacturers’ warranties which Developer might have received or is due to receive on any part of the installations. aPProved harnett regional Water - Water and seWer ordinance376 Harnett County, North Carolina | Approved Budget 2025-2026 33 (6) Pay to HRW any and all applicable charges which shall be due and payable prior to connection to HRW water and/or wastewater system. (7) Furnish HRW with a satisfactory warranty on guaranteeing all equipment and infrastructure installed pursuant to this Agreement against defect in materials, equipment of construction for a period of not less than one (1) year from date of acceptance of same by HRW. Said warranty shall be in such a form as approved and accepted by HRW. (h)Metering Requirements. Each individual apartment, residence, unit or business, must have an individual meters with the exception of existing apartment complexes, condominiums, shopping centers, mobile home parks and residential developments where lines do not meet HRW standards. These qualifications for the use of master meters, rather than individual meters, are clearly defined in section 7 of the Harnett County Ordinance Regulating The Use Of Water Facilities. (1) Meters meeting HRW specification and of appropriate size for desired application shall be furnished to the HRW at the expense of the Developer and shall become the property of HRW. (2) Each occupancy or property owner must post a security deposit and setup fee, as listed in Section 20 (d) of the above-mentioned ordinance, prior to activation of the service. (3)All water lines and meter services must be in a right-of-way with a. minimum width of twenty (20) feet and dedicated to HRW for the operation and maintenance of said water lines and meter services. Section 29.2 Acquisition of Easements For Developers In County Participation Projects Should a Developer encounter problems acquiring utility right-of-way across private property for a project, he may request a meeting with the HRW Director, or his designee, to discuss gaining assistance from HRW. For eligibility of participation by HRW, the subject water or sewer line must serve a public purpose or benefit as defined in HRW’s case as providing a minimum value, for residential developments, of $350,000 tax base per lot and a minimum number of 50 lots. Commercial or industrial developments will be reviewed on a case by case basis to determine their value. The Director will review and make a determination as to possible eligibility for participation. If the Director determines there is a valid basis for participation, the process will be explained to the Developer. Agreement to participate by the Developer will result in a letter of recommendation to the Legal Services Department and the County Manager. If the Legal Services Department agrees that participation is warranted then they shall notify the Developer in writing and aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 377 34 then in conjunction with HRW meet with the Developer to review their obligations. All property maps and descriptions will need to be approved by HRW and need to comply with these standards and procedures. (a)One (1) copy of blueprint of each map with a copy of the descriptions of the taking shall be submitted by the Developer’s engineering firm/surveyor for review. The map and descriptions need to be sealed by a professional surveyor. (b)Legal will contact the Developer’s engineering firm/surveyor after review is completed so that review comments can be addressed. (c) The Developer’s engineering firm/surveyor will have to re-submit a copy of blueprint of the corrected plans and a copy of the corrected descriptions, together with all the copies marked with corrections requests. (d)When Legal is satisfied that all changes have been made, the Developer’s engineering firm/surveyor will be contacted and asked of submission of the following items: 1) The original mylar of the plans, signed, sealed and dated by a professional surveyor. 2) A copy of the legal description, signed, sealed, and dated by a professional surveyor. 3)A dxf of dwg drawing file submitted on a flash drive or through email, for all computer-generated with the drawings. This file should be on project coordinated (I.e. NAD83 coordinates). Also an ASCII points file, with the point number, coordinates, and descriptor of each point. (e) The Developer’s attorney will need to prepare the required deeds and contact the County’s Legal Department for the approval of the deeds. (f)The Developer or his attorney will furnish the Legal Department with a copy of the deeds after they have been recorded in the Office of the Register of Deeds of Harnett County, NC. (g)In lieu or preparing property maps, legal descriptions, deeds and deeds of assignment, the Developer may choose to have his surveyor prepare a plat of recordation. The Legal Department will still review the plats. Once the maps have been finalized they will need to be submitted to the Planning Department for their review. The Developer may then have the owners sign dedications statements on the plat. (h)In the event that the property owner denies the Developer’s surveyor access to the property, the surveyor shall compile the maps needed for the easements from publicly available sources and use these documents to estimate the easement square footages required. The estimated value of the easements, per square footage, based on the independent appraisal aPProved harnett regional Water - Water and seWer ordinance378 Harnett County, North Carolina | Approved Budget 2025-2026 35 shall be multiplied by the estimated required square footage of the easement as a basis of offer. This offer may be considered as sufficient proof that a good-faith effort was made. Final settlement value will be contingent upon a survey meeting HCDPU’s requirements as stated above. (i)The Developer shall send letters to the property owners requesting permission of site access and HRW will initiate contact with the affected property owners to alert them to the activity. Based on the approved drawings and descriptions, the Developer commissions an independent appraisal of the properties. An offer shall be in writing to the property owner and sent via certified mail, return receipt requested. Upon refusal of the offer, as detailed above: (j) HRW will schedule a meeting with the Developer and the affected property owner(s) to; discuss the situation, explain the necessity for the project (e.g. public good, public necessity, coordination with the long-term infrastructure development of the County), and ascertain that an offer has been made and effused. Furnish Legal Department copies of correspondence as written documentation. (k)If condemnation proceedings are the only option left to obtain the necessary easements, a Board of Commissioner Agenda item from the Harnett Regional Water Director to the County Manager must be prepared and sent and copied to the Legal Department. (l)Legal Department will notify the Developer and the affected property owners as to the date, which the Board of Commissioners will consider the request. (m)Board of Commissioners will decide as to whether or not to direct Legal to initiate the condemnation process of the property in question. Condemnation under this Policy shall be subject to the Board of Commissioners findings of public purpose, public necessity, and approval of exercise of eminent domain. (n) Upon the Board of Commissioners approval and prior to HRW staff starting action, the Developer to deposit with HRW twice the amount of the estimated cost of the right-of-way. The Developer will have the right to have his attorney participate in the process in conjunction with HRW attorneys. If the Developer elects not to, he shall furnish a waiver to HRW to that effect. Upon obtaining the right-of-way, HRW shall refund to the Developer all funds (item m) over and above those required to obtain the right-of-way. In the event that condemnation becomes and is approved by County Commissioners, the Developer shall write a letter to HRW stating that he will be fully responsible for any and all cost and aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 379 36 expenses awarded by the court in the condemnation case. For County projects, that letter will be written to the County Development Services Department. At the option of HRW, the Developer may be required to deposit additional funds up to five times the amount of the estimated right-of-way value. HRW will retain these funds until completion of the judgment, at which time any remaining monies will be returned to the Developer. The money on deposit with HRW will bear no interest. Section 29.3 Extension of Water and Sewer Lines Within County. (a)HRW currently extends service by 3 methods: 1. Capital Projects using Loan & Grants to fund. 2. Private Development within public rights-of-way or dedicated rights-of-way funded by private funds. 3.Co-operative Projects - between HRW and private sector for commercial and industrial development. The amount of HRW funds contributed to a co-operative project is guaranteed to be repaid to HRW by the Developer in net tax proceeds from the improved Property within the first five years. If the net tax proceeds received within the five year period fail to equal HRW’s fiscal contribution to the project, the Developer shall pay the difference to HRW. (b) HRW proposes to designate, from the Harnett Regional Water Fund, certain restricted annual appropriations for the development of water and sewer line extensions within Harnett County. All requests for extensions shall be rated on the following point system. 1. Public Health Severity 40 points 2. Cost Feasibility Based Upon Return of Investment 40 points 3. Contributed Capital by Individual or Business 20 points Points Maximum 100 Points aPProved harnett regional Water - Water and seWer ordinance380 Harnett County, North Carolina | Approved Budget 2025-2026 37 The responsibility for rating each request will be with the Director of Harnett Regional Water or the designee of the Director. A minimum score of 50 points is required in order for the Harnett County Board of Commissioners to consider the request. Section 29.4 Extensions Outside of County. (a) HRW has no responsibility to provide water or sewer service to property located outside the County. However, upon request, HRW may extend its water or sewer lines to serve properties outside the County when it determines that it is in the County’s best interest to do so. (b) Any owner of property outside the County who seeks an extension of HRW’s water or sewer system to serve the property shall submit an application for extension to HRW. The owner shall provide all information HRW deems necessary to determine whether the requested extension is feasible and in the County’s best interest. (c)The responsibility for, and the entire cost of, extending a water or sewer line to serve property outside the County shall be borne by the property owner requesting the extension. Section 29.5 Extensions Made by Other than HRW Personnel. (a)Extensions of HRW’s water or sewer system installed by other than HRW personnel, whether inside or outside the county, shall be installed by a licensed utility contractor in accordance with the provisions of this policy as well as other HRW specifications and requirements. Among other matters, such specifications shall govern the size of all lines, their locations, grades, materials used, manner of installation and provision for future extensions. (b) No construction or any addition to HRW’s water or sewer system shall commence until detailed plans have been reviewed and approved by the Director of Harnett Regional Water or the designee of the Director. Such plans shall include whatever information the administrator deems necessary to determine whether the proposed extension complies with all applicable HRW specifications and requirements. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 381 38 (c)Water lines intended for addition to HRW owned water system will be allowed to connect to the system if installed within the rights-of-way of a dedicated street or if adequate permanent easements are provided. Sewer lines shall also be installed within public street rights-of-way wherever practical, but HRW may accept sewer lines constructed on private property (where the topography makes this necessary) if adequate permanent easements are provided. (d) To protect street surfaces, HRW shall require that whenever extensions of water or sewer lines are made to properties or within new subdivisions, laterals be extended to all properties expected to tap onto such water or sewer lines. Section 29.6 Observation by HRW of Work Done by Others. (a) All work on the extension of water or sewer lines not performed by HRW forces (whether inside or outside the county), shall be subject to observation by HRW. If, in the judgment of the Director of Harnett Regional Water, or the Director’s designee, there is a demonstrated lack of competent supervision by a contractor, the administrator may at his option: 1. Stop work until approved supervision is obtained and the work is done in accordance with HRW specifications and requirements; or 2. Provide observation by HRW personnel. (b) Observation of a project by HRW does not consist of or imply supervision. The person requesting the extension is solely responsible for ensuring that the project is completed according to State approved plans and HRW specifications. Section 29.7 Dedication of Water and Sewer Line Extensions. (a)All water and sewer mains constructed and connected with the water and/or sewer facilities of HRW pursuant to this section shall be conveyed to and become the property of HRW upon completion and acceptance by HRW. Connection to the system and acceptance by HRW shall constitute dedication of a water or sewer main extension by the person responsible for the extension. (b) Following dedication as provided in Subsection (a), HRW shall have exclusive control of all water or sewer lines and shall be responsible for their maintenance, repair and operation. However, the conveyor of additions to the system aPProved harnett regional Water - Water and seWer ordinance382 Harnett County, North Carolina | Approved Budget 2025-2026 39 shall guarantee the entire project against defective material and workmanship for a period of twelve (12) months from the date of acceptance of the project, including such incidental damages as may arise from such claims. Section 30. Delinquent Service Fees. (a) Except as provided in subsection (e) of this section, when a consumer shall have failed to pay their account (as specified in subsection c of this section) by the due date set forth on their bill, a delinquent service fee shall be imposed upon the consumer and the amount of such fee shall be added to the balance due. (b) The amount of the delinquent service fee provided for in this section shall be the sum of ten ($10.00) dollars. (c)A consumer shall have failed to pay their account when the full amount charged to the consumer for service supplied as stated on their bill has not been paid over to and received by HRW by 5:00p.m. on the due date set forth on the bill. (d) The bill which shall be mailed to a consumer setting forth the charges due for services supplied, shall state the due date, the amount of the bill if paid by the due date, the amount of the bill if paid after the due date and shall further state that if payment is not made by the due date that the delinquent service fee will be charged. (e) When a consumer has paid all bills rendered to him by the due date set forth on each bill for twelve consecutive billing periods, should that consumer then make a payment after a due date, the delinquent service fee shall be waived for that period. Section 31. Sprinkler Connections. (a)Application for Full Service and Retrofitted Sprinkler Connections shall be made in person at HRW. Forms to be used in application processing shall be administratively prepared and matters otherwise associated with service application shall be processed pursuant to and in accordance with the rules, regulations, policies and/or procedures applicable to the service district within which the premises to be served is located. (b)The same schedule of connection or tap-on-fees applicable in the service district within which the premises to be served is located shall apply with respect to Full Service Sprinkler Connections. aPProved harnett regional Water - Water and seWer ordinanceHarnett County, North Carolina | Approved Budget 2025-2026 383 40 (c)The following schedule of connection or tap-on-fees shall apply in all service districts to the Retrofitted Sprinkler Connection: 2 inch connection $2,000.00 1 1/2 inch connection 900.00 1 inch connection 650.00 3/4 inch connection 500.00 The above connection fees do not include associated meter or other necessary equipment charges. (d)The same schedule of rates, including the monthly minimum charge, applicable in the service district within which the premises to be served is located shall apply with respect to Full Service Sprinkler Connections. No sewer charges shall be made to the Consumer based upon the water consumption of the Full Service Sprinkler Connection. (e) The same schedule of rates applicable in the service district within which the premises to be served is located shall apply with respect to Retrofitted Sprinkler Connections. No monthly minimum charge will be made except during those months when the connection has been used. No sewer charges shall be made to the Consumer based upon the water consumption of the Retrofitted Sprinkler Connection. (e)Except as specifically provided in this Section, all of the other rules, regulations, policies and/or procedures applicable to the service district within which the premises to be served is located shall be applicable with respect to Full Service and Retrofitted Sprinkler Connections. Section 32. Provision for Cut-Off Valve Any person desiring to connect to a water supply and distribution system owned and/or operated by HRW shall be required to install a cut-off valve of a minimum size of 3/4” onto the service line running from the meter box to the consumer’s premises. This cut-off valve shall be located within twelve (12) inches of the connection of the customer’s service line to the meter box. A diagram showing a typical installation of such cut-off valve is attached hereto and made part of this section. aPProved harnett regional Water - Water and seWer ordinance384 Harnett County, North Carolina | Approved Budget 2025-2026 This section shall be enforceable in addition to the minimum requirements of the North Carolina State Building Code regarding plumbing and placement of cut-off valves. Duly Adopted this __ �f)�J_h __ d.,=��-of June 2023, upon motion made by Commissioner t:1o�ri6by the following vote: J Ayes Lf Noes D Absent ---'------------------ Board of Commissioners of the County Hamett County By: Matthew Nicol, Chairman of the Board and of the Governing body of the Water and Sewer Districts of Hamett County. and adopted 41 Appendix 2 Harnett County Approved 2026 -2032 Capital Improvements Program Summary Table of Contents Introduction 387 Action Summary 392 Total Cost of Projects by Year 395 Funding Sources 401 Operating Budget Effects 405 Harnett County, North Carolina | Approved Budget 2025-2026 About the Capital Improvements Program (CIP) 387 harnett countYAbout the Capital Improvements Program (CIP) The CIP is a long-term plan for funding the County’s major capital needs. It shows how facilities, equipment, and other projects that cost $100,000 or more could be scheduled and funded over the next seven years, beginning in FY 2026 . It is important to state upfront that this is a PLAN, not a BUDGET, since a budget controls the actual spending of allocated funds. While staff attempts to be as accurate as possible, it is difficult to estimate project costs exactly, particularly early in the planning process. Before funds can be spent, they must be budgeted through the operating budget or, in most cases, through a separately adopted project ordinance. The same is true for operating costs, particularly for new facilities. As facilities are being planned, staff attempts to identify operating costs, such as staffing and utilities. The cost of these items depends on final square footage and operational issues that may not be apparent until the facility is far along in planning. CIP Process The CIP is a plan which is updated annually and may be modified at any time to reflect changing conditions. A CIP is a systematic way of anticipating, planning, and budgeting for major projects. The adoption of a CIP can improve the credit worthiness (bond rating) of a jurisdiction. Timeline for adoption: CIP requests originate at the department/agency level. Requests were submitted on or before October 25,2024. The Manager’s Office is responsible for reviewing new and existing requests and recommending a proposed CIP to the Board of Commissioners. The recommended CIP was presented on December 2, 2024. During the December 10, 2024, work session, Commissioners reviewed the recommendation in detail.. Public comment was held on December 16, 2024. The CIP was adopted on January 6, 2025. Overall Approach Keep in mind that the Capital Improvement Program is just a plan. While a great deal of effort and analysis have gone into the development of the CIP, it will most likely change during the fiscal year. The CIP will continue to be reviewed throughout the year, and recommended plan changes will be presented to the Board of Commissioners for consideration. Board of Education The Board of Education has requested approximately $483 million (in today’s dollars) in new facility requests. The County currently does not have the resources to pay for these facilities, so these projects are shown as future projects in the CIP. 388 About the Capital Improvements Program (CIP) Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYIn April 2024, as part of its FY 2025 budget request, the Board of Education presented a list of facility needs to the Board of Commissioners. The list and how the CIP addresses these needs are as follows (per the Board of Education document, costs shown below are estimates and do not include escalation or maintenance-type requests): Category/Projects April 2024 Estimated Cost How CIP Addresses Current Projects Flatwoods Middle School (1100 seats, land procured)$ 78,000,000 Included as a funded project Tier 1 Projects (Immediate to 1 year) Highland High School (2000 seats, land procured)$ 97,000,000 Included as a future project Lillington-Shawtown Elementary School Gym Addition $ 8,000,000 Inlcluded as a funded project Child Nutrition Freezer Storage $ 4,200,000 Inlcluded as a funded project New School Transportation Facility (McNeill Street property)$ 15,401,352 Included as a future project HCHS/THS/WHHS Renovations (estimate needed)TBD Not submitted as a CIP request Triton High School Auxiliary Gym Addition $ 10,000,000 Included as a future project Tier 2 Projects (2 to 3 years) STAR Academy Renovations/Replacement $ 100,000 Not submitted as a CIP request Buies Creek Elementary School Replacement $ 35,000,000 Included as a future project Tier 3 Projects (4 to 7 years) Southwest (NC 87 corridor) Elementary School $ 43,000,000 Not submitted as a CIP request Northern/Northwest Harnett-area Elementary School $ 43,000,000 Not submitted as a CIP request North Harnett Primary Renovations TBD Not submitted as a CIP request Tier 4 Projects (Beyond 7 years) Western Harnett-area Middle School $ 75,000,000 Not submitted as a CIP request—beyond CIP timeframe Northwestern Harnett-area Middle School (land procured)$ 75,000,000 Not submitted as a CIP request—beyond CIP timeframe Other School Renovations (school-by-school basis)TBD Not submitted as a CIP request—beyond CIP timeframe Harnett County, North Carolina | Approved Budget 2025-2026 Project Evaluation and Prioritization Criteria 389 harnett countYProject Evaluation and Prioritization Criteria Each new project is reviewed by the CIP Management Team, which consists of the County Manager, Deputy and Assistant County Managers, Finance Officer, and Budget Director. Each project is evaluated based on the following criteria: safety, mandate, timing/linkages, economic impact, efficiencies, maintain current service levels, improve access of service/information, improve quality of service, add service, operating budget impact, consistency with strategic plan/community support/ impact, and financing. Each project is scored and prioritized based on the following criteria: >Imperative (must do): correct danger to public health & safety, meet legal obligation, alleviate immediate service/facility deficiency, prevent irreparable damage (Score 3) >Essential (should do): rehabilitate/replace obsolete facility, stimulate economic growth, reduce future operating costs, leverage grants (Score 2) >Important (could do): provides new or expanded service, promotes intergovernmental cooperation, reduces energy use, enhances cultural or natural resources (Score 1) >Don’t do: not recommended at this time (Score 0) Recommended Changes The FY 2025-2031 CIP was approved by the Board of Commissioners on December 18, 2023. Changes to previously approved CIP include the following: >Cooperative Extension – Agricultural Center Educational Kitchen: Construct an educational kitchen, to provide Harnett County farmers with essential digital marketing tools to enhance their businesses and promote local food products [+180,000]. >Cooperative Extension – Farmers Market Phase 1: Construct Phase 1 of the new permanent farmers market facility next to Harnett Regional Water Business Center to support growers transitioning to higher value crops, support new growers, connect Harnett County residents to fresh farm products, and serve as an activity and educational hub for the county [+1,000,000]. >Development Services – Highland School Road Extension: Construct a new road segment connecting Buffalo Lake Road to Tingen Road. This approximately 0.6-mile extension is necessary to accommodate the anticipated growth in the area, particularly the construction of a new high school along Highland School Road within the next three years [+3,693,080]. >Emergency Services – Angier VIPER Radio Project: Construct a new emergency radio communications tower in the Angier area in partnership with the NC State Highway Patrol [+2,025,000]. >Emergency Services – Spout Springs VIPER Radio Project: Construct a new emergency radio communications tower in the Spout Springs area in partnership with the NC State Highway Patrol [2,025,000]. 390 Project Evaluation and Prioritization Criteria Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY >Establish a Vehicle Replacement Capital Reserve Fund: Establish an annual contribution of $120,000 to the Harnett Area Rural Transit System Capital Reserve Fund. Funds will be used to replace countyowned HARTS vehicles. The Harnett County Board of Commissioners established Fund 522, a capital reserve fund for HARTS, in FY 2025 [+120,000]. >Fleet Maintenance – Fleet Maintenance Facility Improvement or Replacement: Construct a 40’x80’ metal building addition to the county garage facility to provide adequate space for the maintenance of the county’s expanding fleet, thereby improving vehicle service turnaround times and ensuring the safety of garage staff [+560,000]. >Harnett Area Rural Transit System (HARTS) – HARTS vehicle replacement: Replace county owned transit vehicles in accordance with North Carolina Department of Transportation (NCDOT)’s guidelines based on maximum mileage and lift mechanism cycles [+126,165]. >Harnett County Schools – Resurfacing of Rubberized Tracks: Resurface the rubberized tracks at Western Harnett High School, Triton High School, and Harnett Central High School to prevent safety hazards for student-athletes [+162,998]. >Harnett County Sheriff’s Office - Body-Worn Camera System: Purchase and install body-worn cameras for 70 law enforcement officers [+506,940]. >Harnett Regional Jetport (HRJ) – Fuel Tank Replacement: Replace existing Avgas and JetA tanks to increase fuel capacity and provide a safer working environment for employees [+2,250,184]. >Harnett Regional Jetport (HRJ) – Runway Extension: Construct a 500-foot extension of the HRJ runway to provide adequate space to meet the demands of the growing aviation industry in our region. This expansion is a proactive step to ensure that the jetport remains competitive and can effectively serve the needs of businesses relying on air transportation [+15,600,000]. >Parks & Recreation – Anderson Creek Park Development Phase 3: Replace the playground equipment at Anderson Creek Park [+140,612]. >Parks & Recreation – Boone Trail Park Development Phase 2: Develop Phase 2 of the Boone Trail Park, which will consist of new park amenities including additional parking, amphitheater, sidewalks, general grading and sitework, landscaping, and signage [+478,305]. >Public Library – Mobile Outreach Vehicle: Purchase a bookmobile to provide library services to underserved areas of Harnett County [+305,605]. >Public Library – Radio Frequency Identification (RFID) Installation in Branches: Implement RFID technology at Angier, Benhaven, Boone Trail, Coats, Dunn, and Erwin Library Branches to improve workflow efficiencies, improve security and loss prevention, strengthen collection management, and enhance patron experience [+137,845]. Add Future Projects >Parks & Recreation – Bunnlevel Community Park: Develop a new community park in the Bunnlevel area to include a playground, picnic shelter, small open space, and parking area. >Harnett County Schools – Flatwoods Elementary School: Construct a new 150,000 square-foot elementary school to accommodate 1,100 students and to alleviate projected overcrowding at Anderson Creek Primary, Boone Trail Elementary, Lillington-Shawtown Elementary, Highland Elementary, and South Harnett Elementary schools. >Harnett County Schools – Harnett County early College/Career Technology Center (Lillington): Construct a new 110,000 square-foot high school to accommodate 530 students and promote economic growth, educational excellence, and community development. Harnett County, North Carolina | Approved Budget 2025-2026 Project Evaluation and Prioritization Criteria 391 harnett countY >Harnett County Schools – Stadium Lighting Upgrades: Upgrade the stadium lighting systems at all Harnett County high schools, including Western Harnett High School, Harnett Central High School, Overhills High School, and Triton High School. The current lighting systems, primarily utilizing metal halide bulbs, are becoming increasingly obsolete and inefficient. >Harnett County Schools – Triton High School: Construct a 15,000 square-foot auxiliary gymnasium addition at Triton High School to provide adequate recreational and instructional space for students.Harnett Regional Jetport (HRJ) -- Runway Expansion: Construct a 500-foot extension of the HRJ runway to provide adequate space to meet the demands of the growing aviation industry in our region. The CIP encompasses both high-level summaries of major projects, revenues, and operating expenses, and in-depth analyses of individual projects, including justifications, detailed cost estimates, funding sources, and potential budgetary implications. Assumptions Generally, construction costs are inflated 6-10% per year. Staff also recommends a 5-10% contingency for most projects. Other project costs, such as equipment, and operating costs are usually inflated by a factor of 3% per year, unless there is good reason to use another inflationary factor (which will be noted). Operating costs are generally inflated 3% per year unless costs are fixed by contract. Debt Indicators As the list above demonstrates, there are significant future projects on the horizon, namely school facilities and the construction of a new animal shelter and farmers market. All these projects will require that the county issue debt in order to fund them. Harnett County already has a fairly high debt burden (figures below are from the NC Treasurer’s 2023 Analysis of Debt report): >The debt to appraised value ratio is 1.199%. The average ratio of counties 100,000 to 249,999 population is 0.943%. The highest ratio in the population group is 1.682%. >Harnett County’s debt per capita (what each resident would owe if the debt had to be repaid today) is $1,152. The average debt per capita for the population group is $1,136. The highest debt per capita in this group is $2,020. The County currently contributes $11 million from the general fund to fund existing and planned future debt. In addition, sales tax restricted for education is accumulated for debt. The County should be judicious about issuing new debt and work closely with Harnett County Schools to identify top priorities for funding. 392 Action Summary Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYAction Summary Project Status New Cooperative Extension - Agricultural Center Educational Kitchen Parks & Recreation - Anderson Creek Park Development Phase 3 Emergency Services - Angier VIPER Radio Tower Parks & Recreation - Boone Trail Park Development Phase 2 Cooperative Extension - Farmers Market Phase 1 Fleet Maintenance - Fleet Maintenance Facility Improvement Harnett Regional Jetport (HRJ) - Fuel Tank Replacement Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement Capital Reserve Fund Development Services - Highland School Road Extension Public Library - Mobile Outreach Vehicle Public Library - Radio Frequency Identification (RFID) Installation in Branches Harnett County Schools - Resurfacing of Rubberized Tracks Harnett Regional Jetport (HRJ) - Runway Extension Emergency Services - Spout Springs VIPER Radio Tower Approved-No Contracts Animal Services - Animal Shelter Replacement Parks & Recreation - Boone Trail Park Development Phase 1 Parks & Recreation - Cape Fear Shiner Park Development Phase 2 Emergency Medical Services (EMS) - Cardiac Monitors Replacement Central Carolina Community College (CCCC) - CCCC - Capital Maintenance & Replacement Fund Harnett County Schools - Child Nutrition Freezer/Cooler Emergency Medical Services (EMS) - Convalescent Transport Unit Replacements Information Technology - Core Server Infrastructure Upgrade/Replacement Information Technology - Core Storage Infrastructure Upgrade/Replacement Emergency Medical Services (EMS) - County Morgue Harnett County Sheriff - Detention Center Body Scanner System Harnett County Schools - Early College at Dunn Relocation/Renovation Emergency Medical Services (EMS) - Emergency Medical Services Capital Reserve Appropriation Emergency Medical Services (EMS) - Emergency Transport Unit Remounts Emergency Medical Services (EMS) - Emergency Transport Unit Replacements Central Carolina Community College (CCCC) - Etheridge Renovations Harnett County, North Carolina | Approved Budget 2025-2026 Action Summary 393 harnett countY Facilities Maintenance - Facilities Capital Maintenance & Replacement Fund Harnett County Schools - Flatwoods Middle School Harnett County Sheriff - Generator Purchase and Installation Parks & Recreation - Greenway Trail Construction Capital Reserve Appropriation Harnett County Schools - Harnett County Schools Maintenance Fund Harnett County Schools - Lillington-Shawtown Elementary School Gym Addition Central Carolina Community College (CCCC) - Miriello HVAC Replacement Central Carolina Community College (CCCC) - Miriello Renovations Parks & Recreation - Neills Creek Park Master Plan and Park Development Phase 1 Solid Waste - Northwest Convenience Center Relocation Parks & Recreation - Northwest Harnett Park Development Parks & Recreation - Parks & Recreation Capital Reserve Appropriation Parks & Recreation - Patriots Park Development Phase 3 Department of Social Services (DSS) - Second Floor Upfit Harnett County Sheriff - Sheriff Capital Reserve Appropriation Emergency Medical Services (EMS) - Stretchers and Power Load Equipment Replacement Approved-Contracts Let Harnett County Sheriff - Body-Worn Camera System Information Technology - Broadband Expansion Initiative Substantially Complete Development Services - Comprehensive Land Use Plan Update Harnett County Schools - New Northwest Harnett Elementary School Harnett Regional Jetport (HRJ) - New Terminal Construction Completed Emergency Services - Emergency (VIPER) Radios Replacement - Municipal Police Departments Harnett Regional Jetport (HRJ) - Harnett Regional Jetport Master Plan Update Harnett County Schools - Johnsonville Elementary School Phase 1 Expansion & Renovation Future Parks & Recreation - Anderson Creek Park Development (Future Phases) Board of Elections - Board of Elections Facility Replacement/Renovation Parks & Recreation - Boone Trail Park Development (Future Phases) Harnett County Schools - Buies Creek Elementary School Replacement Facilities Maintenance - Courthouse Shell-Space Upfit Harnett County Schools - Custodial & Grounds Warehouse Replacement Harnett County Sheriff - Detention Center Housing Unit Addition 394 Action Summary Harnett County, North Carolina | Approved Budget 2025-2026 harnett countY Central Carolina Community College (CCCC) - Drainage System Repair Harnett County Sheriff - Evidence Storage & Crime Scene Processing Bay Harnett County Schools - Flatwoods Elementary School Harnett Regional Jetport (HRJ) - Hangar Development Harnett County Schools - Harnett County Early College/Career Technology Center (Lillington) Harnett County Schools - Harnett County Schools Transportation Maintenance Facility Replacement Harnett County Schools - Lafayette Elementary School Renovation Harnett County Schools - New Highland High School Harnett County Schools - Stadium Lighting Upgrades Harnett County Schools - Triton High School Auxiliary Gym Addition Public Library - Western Harnett Service Expansion Harnett County, North Carolina | Approved Budget 2025-2026 Total Cost of Each Project by Year 395 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Animal Services - Animal Shelter Replacement 9,216,076 256,636 - 4,262,878 4,696,562 - - - - - 9,216,076 Animal Services Total 9,216,076 256,636 - 4,262,878 4,696,562 - - - - - 9,216,076 Central Carolina Community College (CCCC) - CCCC - Capital Maintenance & Replacement Fund - - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 3,934,000 Etheridge Renovations 1,880,920 - - - - - - 1,880,920 - - 1,880,920 Miriello HVAC Replacement 210,000 - 210,000 - - - - - - - 210,000 Miriello Renovations 1,648,081 - - - 1,648,081 - - - - - 1,648,081 Central Carolina Community College (CCCC) Total 3,739,001 - 799,000 589,000 2,237,081 589,000 589,000 2,469,920 200,000 200,000 7,673,001 Cooperative Extension Agricultural Center Educational Kitchen 180,000 - 180,000 - - - - - - - 180,000 Farmers Market Phase 1 - - 1,000,000 - - - - - - - 1,000,000 Cooperative Extension Total 180,000 - 1,180,000 - - - - - - - 1,180,000 Department of Social Services (DSS) Second Floor Upfit 1,200,000 67,985 1,132,015 - - - - - - - 1,200,000 Department of Social Services (DSS) Total 1,200,000 67,985 1,132,015 - - - - - - - 1,200,000 Development Services Comprehensive Land Use Plan Update 219,000 197,895 31,105 - - - - - - - 229,000 Highland School Road Extension - - 774,360 1,459,360 1,459,360 - - - - - 3,693,080 Development Services Total 219,000 197,895 805,465 1,459,360 1,459,360 - - - - - 3,922,080 396 Total Cost of Each Project by Year Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Emergency Medical Services (EMS) Cardiac Monitors Replacement 610,855 - - - 610,855 - - - - - 610,855 Convalescent Transport Unit Replacements - 445,710 134,415 141,136 148,193 155,602 163,382 171,551 180,129 189,135 1,729,253 County Morgue 396,100 - 396,100 - - - - - - - 396,100 Emergency Medical Services Capital Reserve Appropriation - 690,000 1,100,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 7,740,000 Emergency Transport Unit Remounts - 368,297 125,621 - - - 312,841 321,221 329,600 312,841 1,770,421 Emergency Transport Unit Replacements - 1,011,839 554,774 285,709 294,030 302,352 - - 327,317 - 2,776,021 Stretchers and Power Load Equipment Replacement 1,163,524 - - - - - - - 1,163,524 - 1,163,524 Emergency Medical Services (EMS) Total 2,170,479 2,515,846 2,310,910 1,276,845 1,903,078 1,307,954 1,326,223 1,342,772 2,850,570 1,351,976 16,186,174 Emergency Services Angier VIPER Radio Tower - - - - - - - - - 2,025,000 2,025,000 Emergency (VIPER) Radios Replacement 5,611,099 5,611,099 - - - - - - - - 5,611,099 Emergency (VIPER) Radios Replacement - Municipal Police Departments 1,571,309 1,571,309 - - - - - - - - 1,571,309 Spout Springs VIPER Radio Tower - - - - - - - - - 2,025,000 2,025,000 Emergency Services Total 7,182,408 7,182,408 - - - - - - - 4,050,000 11,232,408 Facilities Maintenance Benhaven (former) School Renovation 3,292,401 3,292,401 - - - - - - - - 3,292,401 Facilities Capital Maintenance & Replacement Fund - 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 4,500,000 HVAC Control Upgrades and Standardization 500,775 500,775 - - - - - - - - 500,775 Facilities Maintenance Total 3,793,176 4,293,176 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 8,293,176 Fleet Maintenance Fleet Maintenance Facility Improvement or Replacement - - - 560,000 - - - - - - 560,000 Fleet Maintenance Total - - - 560,000 - - - - - - 560,000 Harnett County, North Carolina | Approved Budget 2025-2026 Total Cost of Each Project by Year 397 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Harentt Area Rural Transit System (HARTS) HARTS Vehicle Replacement - - - 126,165 129,949 133,848 - 141,879 146,135 150,519 828,495 HARTS Vehicle Replacement Capital Reserve Fund - - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 840,000 Harentt Area Rural Transit System (HARTS) Total - - - 246,165 249,949 253,848 120,000 261,879 266,135 270,519 1,668,495 Harnett County Schools Camera Upgrades 453,124 453,124 - - - - - - - - 453,124 Child Nutrition Freezer/Cooler - - 4,294,035 - - - - - - - 4,294,035 Early College at Dunn Relocation/Renovation - 27,448 537,552 - - - - - - - 565,000 Electronic Door Locks 355,332 355,332 - - - - - - - - 355,332 Flatwoods Middle School - 1,200,000 1,380,365 53,826,704 30,322,841 - - - - - 86,729,910 Harnett County Schools Maintenance Fund - 4,241,415 1,400,000 2,775,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 16,816,415 Johnsonville Elementary School Phase 1 Expansion & Renovation 5,100,000 5,100,000 - - - - - - - - 5,100,000 Lillington-Shawtown Elementary School Gym Addition - - 7,285,000 - - - - - - - 7,285,000 New Northwest Harnett Elementary School 45,802,344 45,802,344 - - - - - - - - 45,802,344 Resurfacing of Rubberized Tracks - - - 162,998 375,346 - - - - - 538,344 Weapons Detection Systems 3,977,247 3,977,247 - - - - - - - - 3,977,247 Harnett County Schools Total 55,688,047 61,156,910 14,896,952 56,764,702 32,098,187 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 171,916,751 Harnett County Sheriff Body-worn Camera System - - 101,388 101,388 101,388 101,388 101,388 - - - 506,940 Detention Center Body Scanner System 166,000 - 166,000 - - - - - - - 166,000 Generator Purchase and Installation 2,700,000 - 2,700,000 - - - - - - - 2,700,000 Sheriff Capital Reserve Appropriation - 3,930,591 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 9,130,591 Harnett County Sheriff Total 2,866,000 3,930,591 3,617,388 751,388 751,388 751,388 751,388 650,000 650,000 650,000 12,503,531 398 Total Cost of Each Project by Year Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Harnett Regional Jetport (HRJ) Apron Expansion 5,110,473 5,110,473 - - - - - - - - 5,110,473 Fuel Tank Replacement - - 1,096,667 1,153,517 - - - - - - 2,250,184 Harnett Regional Jetport Master Plan Update 414,357 414,357 - - - - - - - - 414,357 New Terminal Construction 6,391,150 6,870,096 374,325 - - - - - - - 7,244,421 Runway Extension 15,600,000 - 1,730,000 13,870,000 - - - - - - 15,600,000 Harnett Regional Jetport (HRJ) Total 27,515,980 12,394,926 3,200,992 15,023,517 - - - - - - 30,619,435 Information Technology Broadband Expansion Initiative 4,735,000 4,735,000 1,393,626 - - - - - - - 6,128,626 Core Server Infrastructure Upgrade/Replacement 1,736,753 789,433 - - 947,320 - - - - - 1,736,753 Core Storage Infrastructure Upgrade/Replacement 500,000 - - 500,000 - - - - - - 500,000 Information Technology Total 6,971,753 5,524,433 1,393,626 500,000 947,320 - - - - - 8,365,379 Harnett County, North Carolina | Approved Budget 2025-2026 Total Cost of Each Project by Year 399 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Parks & Recreation Anderson Creek Park Development Phase 2 235,000 208,263 - - - - - - - - 208,263 Anderson Creek Park Development Phase 3 - - - 140,612 - - - - - - 140,612 Benhaven Community Park Redevelopment 242,500 242,965 - - - - - - - - 242,965 Boone Trail Park Development Phase 1 135,000 15,020 119,980 - - - - - - - 135,000 Boone Trail Park Development Phase 2 - - - - - - - - - 478,305 478,305 Cape Fear Shiner Park Development Phase 2 780,379 - 517,779 262,600 - - - - - - 780,379 Greenway Trail Construction Capital Reserve Appropriation - 365,000 218,762 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,283,762 Neills Creek Park Development Master Plan and Park Development Phase 1 1,309,400 52,893 66,207 1,387,822 - - - - - - 1,506,922 Neills Creek Park Restroom, Concession & Maintenance Building 444,225 - 109,225 335,000 - - - - - - 444,225 Northwest Harnett Park Development 1,441,100 - 65,000 - 561,500 816,000 - - - - 1,442,500 Parks & Recreation Capital Reserve Appropriation - 1,750,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 3,350,000 Patriots Park Development Phase 3 210,000 4,350 205,650 - - - - - - - 210,000 Shawtown Community Park Development 217,500 220,025 - - - - - - - - 220,025 Parks & Recreation Total 5,015,104 2,858,516 1,502,603 2,426,034 861,500 1,116,000 300,000 300,000 300,000 778,305 10,442,958 Public Library Benhaven Branch Library 406,728 344,240 - - - - - - - - 344,240 Mobile Outreach Vehicle - - - - 283,220 32,385 - - - - 315,605 Radio Frequency Identification (RFID) Installation in Branches - - - 137,845 - - - - - - 137,845 Public Library Total 406,728 344,240 - 137,845 283,220 32,385 - - - - 797,690 Grand Total 126,163,752 100,723,562 31,338,951 84,497,734 45,987,645 5,950,575 4,986,611 6,924,571 6,166,705 9,200,800 295,777,154 400 Total Cost of Each Project by Year Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYTotal Cost of Each Project by Year PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Solid Waste - - - - - - - - - - - Northwest Convenience Center Relocation 513,581 165,108 345,990 10,406 - - - - - - 521,504 Solid Waste Total 513,581 165,108 345,990 10,406 - - - - - - 521,504 Grand Total 513,581 165,108 345,990 10,406 - - - - - - 521,504 Harnett County, North Carolina | Approved Budget 2025-2026 Funding Sources 401 harnett countYFunding Sources PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 - - - - - - - - - - - Total - - - - - - - - - - - Animal Services - - - - - - - - - - - Capital Reserves 32,341 32,341 - - - - - - - - 32,341 Debt Proceeds 9,183,735 224,295 - 4,262,878 4,696,562 - - - - - 9,183,735 Animal Services Total 9,216,076 256,636 - 4,262,878 4,696,562 - - - - - 9,216,076 Central Carolina Community College (CCCC) - - - - - - - - - - - Capital Reserves 210,000 - 210,000 - - - - - - - 210,000 CCCC Capital Reserves 3,529,001 - - - 1,648,081 - - 1,880,920 - - 3,529,001 Transfer from General Fund - - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 3,934,000 Central Carolina Community College (CCCC) Total 3,739,001 - 799,000 589,000 2,237,081 589,000 589,000 2,469,920 200,000 200,000 7,673,001 Cooperative Extension - - - - - - - - - - - Capital Reserves - - 200,000 - - - - - - - 200,000 Grants, Gifts, Etc. 130,000 - 930,000 - - - - - - - 930,000 Transfer from General Fund 50,000 - 50,000 - - - - - - - 50,000 Cooperative Extension Total 180,000 - 1,180,000 - - - - - - - 1,180,000 Department of Social Services (DSS) - - - - - - - - - - - Capital Reserves 1,200,000 67,985 1,132,015 - - - - - - - 1,200,000 Department of Social Services (DSS) Total 1,200,000 67,985 1,132,015 - - - - - - - 1,200,000 Development Services - - - - - - - - - - - Capital Reserves 219,000 197,895 31,105 - - - - - - - 229,000 Debt Proceeds - - 154,872 291,872 291,872 - - - - - 738,616 Grants, Gifts, Etc. - - 619,488 1,167,488 1,167,488 - - - - - 2,954,464 Development Services Total 219,000 197,895 805,465 1,459,360 1,459,360 - - - - - 3,922,080 Emergency Medical Services (EMS) - - - - - - - - - - - Capital Reserves 396,100 - 396,100 - - - - - - - 396,100 EMS Capital Reserves 1,774,379 1,825,846 814,810 426,845 1,053,078 457,954 476,223 492,772 2,000,570 501,976 8,050,074 Transfer from General Fund - 690,000 1,100,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 7,740,000 Emergency Medical Services (EMS) Total 2,170,479 2,515,846 2,310,910 1,276,845 1,903,078 1,307,954 1,326,223 1,342,772 2,850,570 1,351,976 16,186,174 402 Funding Sources Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYFunding Sources PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Emergency Services - - - - - - - - - - - ARP Fund 7,182,408 7,182,408 - - - - - - - - 7,182,408 Transfer from Radio Project Cap Reserves - - - - - - - - - 4,050,000 4,050,000 Emergency Services Total 7,182,408 7,182,408 - - - - - - - 4,050,000 11,232,408 Facilities Maintenance - - - - - - - - - - - Capital Reserves 660,496 617,679 - - - - - - - - 617,679 Facilities Capital Reserves 500,775 500,775 - - - - - - - - 500,775 General Fund Operating Revenue - 57,959 - - - - - - - - 57,959 General Obligation Bonds 1,900,000 1,900,000 - - - - - - - - 1,900,000 Interest 546,130 546,130 - - - - - - - - 546,130 SCIF Fund 185,775 170,633 - - - - - - - - 170,633 Transfer from General Fund - 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 4,500,000 Facilities Maintenance Total 3,793,176 4,293,176 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 8,293,176 Fleet Maintenance - - - - - - - - - - - Capital Reserves - - - 560,000 - - - - - - 560,000 Fleet Maintenance Total - - - 560,000 - - - - - - 560,000 Harentt Area Rural Transit System (HARTS) - - - - - - - - - - - General Fund Operating Revenue - - - 32,971 32,971 32,971 - 32,971 32,971 32,971 197,826 HARTS Capital Reserves - - - 93,194 96,978 100,877 - 108,908 113,164 117,548 630,669 Transfer from General Fund - - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 840,000 Harentt Area Rural Transit System (HARTS) Total - - - 246,165 249,949 253,848 120,000 261,879 266,135 270,519 1,668,495 Harnett County Schools - - - - - - - - - - - Capital Reserves - 4,241,415 1,400,000 1,562,998 1,775,346 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 15,979,759 Capital Reserves Fund Balance - - - 1,375,000 - - - - - - 1,375,000 Debt Proceeds 4,785,703 4,813,151 13,496,952 53,826,704 30,322,841 - - - - - 102,459,648 General Obligation Bonds 40,170,664 40,167,164 - - - - - - - - 40,167,164 Grants, Gifts, Etc. 10,000,000 10,000,000 - - - - - - - - 10,000,000 Lottery Proceeds 731,680 1,931,680 - - - - - - - - 1,931,680 Other - 3,500 - - - - - - - - 3,500 Harnett County Schools Total 55,688,047 61,156,910 14,896,952 56,764,702 32,098,187 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 171,916,751 Harnett County, North Carolina | Approved Budget 2025-2026 Funding Sources 403 harnett countYFunding Sources PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Harnett County Sheriff - - - - - - - - - - - Asset Forfeiture Funds - - 101,388 101,388 - - - - - - 202,776 General Fund Fund Balance - - - - 101,388 101,388 101,388 - - - 304,164 Grants, Gifts, Etc. 2,866,000 - 2,866,000 - - - - - - - 2,866,000 Transfer from General Fund - 3,930,591 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 9,130,591 Harnett County Sheriff Total 2,866,000 3,930,591 3,617,388 751,388 751,388 751,388 751,388 650,000 650,000 650,000 12,503,531 Harnett Regional Jetport (HRJ) - - - - - - - - - - - Airport Capital Reserves 524,947 709,473 - - - - - - - - 709,473 Debt Proceeds - - - - - - - - - - - Grants, Gifts, Etc. 26,599,883 11,351,083 2,975,535 15,023,517 - - - - - - 29,350,135 Interest 391,150 334,370 225,457 - - - - - - - 559,827 Harnett Regional Jetport (HRJ) Total 27,515,980 12,394,926 3,200,992 15,023,517 - - - - - - 30,619,435 Information Technology - - - - - - - - - - - ARP Fund 750,000 750,000 593,626 - - - - - - - 1,343,626 General Fund Fund Balance 2,000,000 2,000,000 - - - - - - - - 2,000,000 Grants, Gifts, Etc. 1,985,000 1,985,000 800,000 - - - - - - - 2,785,000 Information Technology Fund 2,236,753 789,433 - 500,000 947,320 - - - - - 2,236,753 Information Technology Total 6,971,753 5,524,433 1,393,626 500,000 947,320 - - - - - 8,365,379 Parks & Recreation - - - - - - - - - - - Capital Reserves - - 118,762 - - - - - - - 118,762 Debt Proceeds 444,225 - 109,225 335,000 - - - - - - 444,225 General Fund Fund Balance 1,616,900 - - 387,822 311,500 566,000 - - - - 1,265,322 Grants, Gifts, Etc. 1,000,000 - - 1,000,000 250,000 250,000 - - - - 1,500,000 Parks Capital Reserves 1,031,154 172,593 648,986 403,212 - - - - - 478,305 1,703,096 SCIF Fund 922,825 570,923 325,630 - - - - - - - 896,553 Transfer from General Fund - 2,115,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,515,000 Parks & Recreation Total 5,015,104 2,858,516 1,502,603 2,426,034 861,500 1,116,000 300,000 300,000 300,000 778,305 10,442,958 Public Library - - - - - - - - - - - Capital Reserves - - - 34,461 183,220 32,385 - - - - 250,066 Debt Proceeds 115,589 115,589 - - - - - - - - 115,589 General Fund Fund Balance 281,139 - - - - - - - - - - Grants, Gifts, Etc. 10,000 10,000 - 103,384 100,000 - - - - - 213,384 Interest - 218,651 - - - - - - - - 218,651 Public Library Total 406,728 344,240 - 137,845 283,220 32,385 - - - - 797,690 Grand Total 126,163,752 100,723,562 31,338,951 84,497,734 45,987,645 5,950,575 4,986,611 6,924,571 6,166,705 9,200,800 295,777,154 404 Funding Sources Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYFunding Sources PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Solid Waste - - - - - - - - - - - Solid Waste Capital Reserve 513,581 165,108 345,990 10,406 - - - - - - 521,504 Solid Waste Total 513,581 165,108 345,990 10,406 - - - - - - 521,504 Grand Total 513,581 165,108 345,990 10,406 - - - - - - 521,504 Harnett County, North Carolina | Approved Budget 2025-2026 Operating Budget Effects 405 harnett countYOperating Budget Effects PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Animal Services - - - - - - - - - - - Debt Service - - - - - 1,000,000 975,000 950,000 925,000 900,000 4,750,000 Increased Operating Costs - - - - - 576,154 570,770 584,232 598,050 612,235 2,941,441 Animal Services Total - - - - - 1,576,154 1,545,770 1,534,232 1,523,050 1,512,235 7,691,441 Central Carolina Community College (CCCC) - - - - - - - - - - - Transfer from General Fund - - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 3,934,000 Central Carolina Community College (CCCC) Total - - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 3,934,000 Emergency Medical Services (EMS) - - - - - - - - - - - Decreased Costs - (154,421) (52,107) (48,307) (58,307) (58,307) (58,307) (58,307) (60,207) (58,307) (606,577) Increased Operating Costs - - 8,200 3,296 3,395 3,497 3,602 3,710 3,821 3,936 33,457 Transfer from General Fund - 690,000 1,100,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 7,740,000 Emergency Medical Services (EMS) Total - 535,579 1,056,093 804,989 795,088 795,190 795,295 795,403 793,614 795,629 7,166,880 Emergency Services - - - - - - - - - - - Decreased Costs - - - - - - - - - (79,168) (79,168) Transfer from General Fund - - - 675,000 675,000 675,000 675,000 675,000 675,000 - 4,050,000 Emergency Services Total - - - 675,000 675,000 675,000 675,000 675,000 675,000 (79,168) 3,970,832 Facilities Maintenance - - - - - - - - - - - Debt Service - 754,249 137,115 132,475 127,835 123,195 117,968 114,303 92,188 - 1,599,328 General Fund Operating Revenue - 57,959 - - - - - - - - 57,959 Increased Operating Costs - 185,161 54,388 55,806 57,264 58,762 60,301 61,521 62,776 - 595,979 Transfer from General Fund - 578,433 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 4,578,433 Facilities Maintenance Total - 1,575,802 691,503 688,281 685,099 681,957 678,269 675,824 654,964 500,000 6,831,699 Fleet Maintenance - - - - - - - - - - - Increased Operating Costs - - - 8,355 7,679 7,919 8,146 8,391 8,642 8,902 58,034 Fleet Maintenance Total - - - 8,355 7,679 7,919 8,146 8,391 8,642 8,902 58,034 Harentt Area Rural Transit System (HARTS) - - - - - - - - - - - Transfer from General Fund - - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 840,000 Harentt Area Rural Transit System (HARTS) Total - - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 840,000 406 Operating Budget Effects Harnett County, North Carolina | Approved Budget 2025-2026 harnett countYOperating Budget Effects PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Harnett County Schools - - - - - - - - - - - Debt Service - 8,526,780 3,450,750 11,893,250 11,572,000 11,250,750 10,929,500 10,608,250 10,287,000 9,965,750 88,484,030 Transfer from General Fund - 3,251,415 410,000 410,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 12,471,415 Harnett County Schools Total - 11,778,195 3,860,750 12,303,250 12,972,000 12,650,750 12,329,500 12,008,250 11,687,000 11,365,750 100,955,445 Harnett County Sheriff - - - - - - - - - - - Increased Operating Costs - - - - 101,388 101,388 101,388 - - - 304,164 Transfer from General Fund - 3,930,591 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 9,130,591 Harnett County Sheriff Total - 3,930,591 650,000 650,000 751,388 751,388 751,388 650,000 650,000 650,000 9,434,755 Harnett Regional Jetport (HRJ) - - - - - - - - - - - Debt Service - - - - - - - - - - - Increased Operating Costs - - - 1,000 1,030 1,061 1,093 1,126 1,159 1,194 7,663 Transfer from General Fund - 8,499 - - - - - - - - 8,499 Harnett Regional Jetport (HRJ) Total - 8,499 - 1,000 1,030 1,061 1,093 1,126 1,159 1,194 16,162 Information Technology - - - - - - - - - - - Transfer from General Fund - 789,433 - - - - - - - - 789,433 Information Technology Total - 789,433 - - - - - - - - 789,433 Parks & Recreation - - - - - - - - - - - Decreased Costs 3,500 750 500 500 500 500 500 500 500 500 4,750 Increased Operating Costs 13,950 11,616 13,410 25,523 42,397 31,368 34,272 40,519 43,286 48,422 290,813 Transfer from General Fund - 2,115,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,515,000 Parks & Recreation Total 17,450 2,127,366 313,910 326,023 342,897 331,868 334,772 341,019 343,786 348,922 4,810,563 Public Library - - - - - - - - - - - Increased Operating Costs - 69,725 135,310 144,091 151,492 316,746 327,853 339,351 351,285 363,641 2,199,494 Public Library Total - 69,725 135,310 144,091 151,492 316,746 327,853 339,351 351,285 363,641 2,199,494 Grand Total 17,450 20,815,190 7,296,566 16,309,989 17,090,673 18,497,033 18,156,086 17,737,596 17,008,500 15,787,105 148,698,738 Harnett County, North Carolina | Approved Budget 2025-2026 Operating Budget Effects 407 harnett countYOperating Budget Effects PROJECT BUDGET Budget Fiscal Year TotalPrior to 2025 Current Year: 2025 Year 1: 2026 Year 2: 2027 Year 3: 2028 Year 4: 2029 Year 5: 2030 Year 6: 2031 Year 7: 2032 Solid Waste - - - - - - - - - - - Decreased Costs (15,000) - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (17,500) Transfer from Solid Waste Fund 513,581 513,581 - - - - - - - - 513,581 Solid Waste Total 498,581 513,581 - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 496,081 Grand Total 498,581 513,581 - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 496,081 harnett countY408 Harnett County, North Carolina | Approved Budget 2025-2026 harnett.org