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HomeMy WebLinkAbout040726 agenda packetREGULAR MEETING - REVISED Date: Tuesday, April 7, 2026 Time: 9:00 a.m. Location: Commissioners Meeting Room Harnett County Resource Center & Library 455 McKinney Parkway, Lillington Harnett County Board of Commissioners Page | 1 1.Call to order – Chairman Duncan Jaggers 2.Pledge of Allegiance and Invocation – Commissioner Barbara McKoy 3.Harnett County Heroes Remembrance Presentation 4.Consider additions and deletions to the published agenda 5.Public Comment PeriodPeriod of up to 30 minutes for informal comments allowing 3 minutes for each presentation. Individualswho wish to speak are asked to sign up prior to the meeting. Speakers may register by completing theform on the County website in advance at harnett.org/boc, contacting the clerk at least one hour beforethe meeting begins via email at mdcapps@harnett.org, or by signing the signup sheet located at the backof the meeting room. The signup form will be picked up by the clerk 5 minutes before the publishedmeeting start time. 6.Consent AgendaA.Minutesi.Meeting Minutes of March 10, 2026ii.Special Meeting Minutes of the Southwest Water and Sewer District of March 10, 2026iii.Special Meeting Minutes of March 30, 2026 7.Presentations:A.Child Abuse Prevention Month ProclamationB.Keep Harnett Beautiful – 2026 Litter Sweep; Morgan Pope, Keep Harnett Beautiful CoordinatorC.Summary of Employee Exit Surveys Presentation; Janice Lane, Human Resources DirectorD.Presentation of Harnett Regional Water (HRW) Capital Improvement Plan; Tommy Burns, HRWDirectorE.Presentation of HRW Debt Affordability; Ted Cole, Davenport 8.Action:A.Discuss and consider a request to approve the fireworks application from Pyrostar Entertainment LLC, for Campbell University’s baseball season; Larry Smith, Emergency Services Director HCBOC 040726 Pg. 1 Harnett County Board of Commissioners Page | 2 B.Discuss and consider a contract with Parrish and Partners to manage the construction phase of the new fuel farm at Harnett Regional Jetport (HRJ); Brad Abate, HRJ Director C.Discuss and consider a request to accept the 2026 NRA Foundation Grant Award to Harnett County Extension Shooting Sports Club; Tim Mathews, Cooperative Extension Director D.Discuss and consider a request to approve a technical memorandum from Weston and Sampson, Harnett Regional Water’s (HRW) consulting engineer on the WWTP project upgrades which cover Change Order No. 6 for Adams Robinson and Change Order No.1 for Bionomics; Tommy Burns, HRW Director E.Discuss and consider a request to approve a contract with Martin Starnes & Associates, CPAs P.A. for the completion of the Country’s required audit for fiscal year ending June 30, 2026; Kimberly Honeycutt, Finance Officer F.Discuss and consider a request to adopt a Resolution authorizing the purchase by Harnett County of Harnett Regional Jetport Hangar No. 559 and associated budget amendment; Dwight Snow, County Attorney G.Review applications for Boards and Committees. 9.County Manager’s Report – Brent Trout, County ManagerA.Social Services Monthly ReportB.Recognition of Department AccomplishmentsC.Budget RevisionsD.Budget Amendments – Motion to approve budget amendments as requested by theFinance Officer.E.Contract Amendments/Change Orders exceeding the County – Motion to authorize the Chairman to sign contract amendments/change orders exceeding the manager’s signature threshold. i.Hawkins, Inc. – Change Order – Powder Activated Carbon ii.Johnson Controls – Change Order F.Resolution requesting NCDOT add Lambert Way in the Purfoy Place Subdivision to the State’sSecondary Road System – Consider motion to approve the ResolutionG.Resolution requesting NCDOT add Solomon Drive, Wolcott Court, Melvill Lane, Edes Court, SearsDrive, Hancock Court, Brewster Court, Rush Lane and Sam Adams Drive in Liberty MeadowsSubdivision to the State’s Secondary Road System – Consider motion to approve Resolution 10.New Business 11.Closed Session 12.Adjourn HCBOC 040726 Pg. 2 Harnett County Board of Commissioners Page | 3 CONDUCT OF THE APRIL 7, 2026 MEETING Live audio of the meeting will be streamed on the Harnett County Government’s YouTube Channel at https://www.youtube.com/channel/UCU7mTF6HTD65x_98EhAMeMg/featured. HCBOC 040726 Pg. 3 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 1 of 8 HARNETT COUNTY BOARD OF COMMISSIONERS Regular Meeting Minutes March 10, 2026 The Harnett County Board of Commissioners met in regular session on Tuesday, March 10, 2026 at 9:00 am, in the Commissioners Meeting Room, Harnett County Resource Center and Library, 455 McKinney Parkway, Lillington, North Carolina. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman Barbara McKoy, Commissioner William Morris, Commissioner Absent: W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Dwight Snow, County Attorney Kimberly Honeycutt, Finance Officer Melissa Capps, Clerk Chairman Jaggers called the meeting to order at 9:00 am. Vice Chairman Nicol led the Pledge of Allegiance and provided the invocation. Amy Noel, Veterans Services Assistant Director, presented information regarding Harnett County Heroes Remembrance recognition. We are recognizing and honoring veterans that appear on our Wall of Heroes. These individuals have received awards for acts of individual heroism, not as a unit. Ms. Noel read Cook Ollie R. Link’s citation. Chairman Jaggers presented a certificate to the family members of Cook Link. Chairman Jaggers called for any additions or deletions to the published agenda. Commissioner Morris made a motion to approve the agenda as published. The motion was seconded by Vice Chairman Nicol and carried unanimously. Vice Chairman Nicol made a motion to approve the consent agenda. The motion was seconded by Commissioner Morris and carried unanimously. The following item was on the consent agenda: A.Regular Meeting Minutes of March 2, 2026 Mike Morrow, Assistant County Manager provided information on the recently conducted Community Survey and introduced Jason Morado, Vice President and Director of Community Research with ETC Institute. Mr. Morado presented the following information: Item 6Ai HCBOC 040726 Pg. 4 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 2 of 8 • ETC Institute is a National Leader in Market Research for Local Governmental Organizations • Purpose o To objectively assess resident satisfaction with the delivery of major County services o To help determine priorities for the community o To set a baseline for future surveys o To compare the County’s performance with other communities regionally and nationally • Methodology o Survey Description  Five-page survey  Took an average of 12 to 15 minutes to complete o Method of Administration  By mail and online to randomly selected sample of County residents o Sample Size  502 completed surveys  Margin of error: +/- 4.4% at the 95% level of confidence • Location of Survey Respondents o Good representation throughout the County o Demographics of survey respondents reflects the actual population of the County • What We Learned o Respondents Gave High Satisfaction Ratings for County Services o Harnett County Rates 23% Above the U.S. Average in Providing Customer Service o Top Priorities for Core County Services  Development Services  Parks and Recreation Services  Social Services o Top Community Priorities for the Future  Providing Access to Quality Healthcare  Improving Water Quality  Increasing Public Safety • Topic #1 – Perceptions and County Services • Topic #2 – Medical Health Care • Topic #3 – Behavior Health Care • Topic #4 – Top Priorities • Summary o Respondents Gave High Satisfaction Ratings for County Services o Harnett County Rates 23% Above the U.S. Average in Providing Customer Service o Top Priorities for Core County Services  Development Services  Parks and Recreation Services  Social Services o Top Community Priorities for the Future  Providing Access to Quality Healthcare  Improving Water Quality  Increasing Public Safety HCBOC 040726 Pg. 5 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 3 of 8 Christine Wallace, Tax Administrator, and Ryan Vincent with Vincent Valuations provided a final update on the 2026 Reappraisal. Information included: • General Information o Reappraisal is required at least once every eight years per North Carolina general statute o The process resets all real property tax values to current market value, as of January 1 of the reappraisal year. This reappraisal cycle is based on an effective date of January 1, 2026. o Reappraisal distributes the overall property tax burden equitably across the county based on current market value o Property tax values generally do not change from year to year until the next reappraisal. Exceptions include new construction, parcel splits/recombination and permitted changes. o There are currently over 80,000 parcels of real property in Harnett County • Reappraisal Objective o Appraise all real property in the county at 100% of its current fair market value, as defined by statute o G.S. 105-283: “All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.” o True value in money is “the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used.” • Market Value • 2026 Reappraisal Timeline • Where Our Values Come From • Why We Do It This Way • Disclaimer • Sales Ratio Results • What Does this Mean? • Jurisdictional Change Estimates o Countywide: 42-46% o Town of Lillington: 48-52% o City of Dunn: 44-48% o Town of Angier: 34-38% o Town of Erwin: 49-53% o Town of Coats: 54-58% • Different Areas, Different Changes • Personal Property Valuation Considerations • Appraised Value vs Tax Rates • Appeals: What to do if you Disagree • How to Support Your Appeal • Key Appeal Date - All appeals must be submitted online or in writing by 5:00p.m. on May 8, 2026. • Tax Relief Programs HCBOC 040726 Pg. 6 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 4 of 8 • Next Steps o January 1, 2026 – Effective date of countywide reappraisal o March 2026 – Mail value notice o March 2026 – Begin accepting appeals o April 2026 – BOER hearings begin o May 8, 2026 – Deadline to submit appeals o August 2026 – Tax bills mailed o November 30th – Last day for BOER to hear appeals Sarah Arbour, Planner II, provided a briefing on the following upcoming public hearings: • PLAN2512-0003 Proposed Zoning Change from the Industrial & Conservation Zoning District to the RA-30 & Conservation Zoning District, and a proposed future land use classification change from the Employment Growth Area & Conservation future land use classification to the Rural/Agricultural & Conservation future land use classification • PLAN2601-0001 Proposed Zoning Change from the Commercial Zoning District to the RA-20R Zoning District • PLAN2601-0002 Proposed Zoning Change from the RA-30 Zoning District to the Commercial Zoning District • PLAN2512-0002 Proposed Text Amendment - Harnett County Unified Development Ordinance; Article IV, Sections 1.0 - 14.0 to include Subsections 3.1-3.9, 4.1-4.4, 5.1-5.6, 6.1-6.5,7.1-7.5, 11.1-11.2, 12.1-12.6, 13.1-13.5, 14.1-14.5; Article XIII, Section 6.0, Subsection 6.2; Article XIV, Section 2.0, Subsection 2.2 “Conditional Zoning” Mark Locklear, Development Services Director, presented the current policy regarding when sidewalks are required. Information included: • Sidewalk requirements are more common in municipal settings than in county jurisdictions • Sidewalks were not a priority for leadership at the time • Many existing subdivisions, particularly in W. Harnett County, were established prior to the Compatibility Design Concept (2007) • Following adoption, sidewalks in standard subdivisions are not required, however, sidewalks are incentivized through the “Compatibility Subdivision” option for higher density development • Sidewalk, path, trail, and bike route regulations are determined by: o Harnett County Unified Development Ordinance o 2011 Harnett County Comprehensive Transportation Plan o Harnett County Bicycle, Pedestrian, & Greenway Plan • Current Sidewalk Requirements by Development Type o Conventional Subdivisions o Compatibility Subdivisions o Multifamily Development o Planned Unit Developments o Non-Residential/Commercial Development HCBOC 040726 Pg. 7 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 5 of 8 • Future of Sidewalk Policy o Harnett Horizons 2040 Land Use Plan recommends expanded pedestrian and bicycle infrastructure o Focus on improved connectivity, safety, and multimodal transportation options o Staff is currently working with a transportation consultant to compare transportation standards with peer communities o Review will identify best practices and potential updates to current standards o Staff is interested in obtaining Board direction on priorities and policy consideration for sidewalks o Staff will present enhanced regulations to the Board late summer Tommy Burns, Harnett Regional Water (HRW) Director reviewed a request for approval of Task Order 4 with CDM Smith to provide a Preliminary Engineering Report (PER) addressing per- and polyfluoroalkyl substances (PFAS) in the County’s water system. The PER will establish and verify the basis of design criteria, site layout, estimated costs, and implementation timelines. This contract will also provide a feasibility analysis on how HRW could potentially utilize existing Powdered Activated Carbon (PAC) infrastructure as a PFAS treatment method. The total amount of this PER is $500,000 and will provide the technical basis needed to advance design and ensure continued compliance with evolving federal and state regulations. Board consideration and acceptance of this contract will authorize staff to proceed with the next phase of engineering as recommended. Commissioner Morris made a motion to approve Task Order 4 with CDM Smith to provide a Preliminary Engineering Report (PER) addressing per- and polyfluoroalkyl substances (PFAS) in the County’s water system. The motion was seconded by Vice Chairman Nicol and carried unanimously. Commissioner McKoy asked what the percentage of PFAS in our water now. Mr. Burns stated we stay right around the threshold but there make be occasions when we have a spike if we have an upstream discharge. Mr. Burns stated once we finish this process, we will be at or below the threshold level limit and will be in full compliance. Brent Trout, County Manager, stated regarding the LIFE St. Joseph of the Pines PACE Program Update, I have been unable to reach the state contact. Once I hear back from them, I will provide the information. The detailed report from the community survey discussed earlier will be online on our website. Mr. Trout recognized our Emergency Management Services Department as they were recently awarded by the American Heart Association the Lifeline EMS Gold Status Achievement Award for proven dedication to ensuring access to best practices and life-saving care. A blank copy of the project funding request list was placed at each of your desks, please return it to me. Our legislative luncheon will be on March 31st. I also provided the mobile health unit schedule for the month. We served 172 scoops of ice cream for the Employee Appreciation event last week. You were also presented with an invitation to attend the Harnett Management Academy graduation on April 15th at noon. Commissioner McKoy made a motion to approve the Budget Amendments as requested by the Finance Officer. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 1) HCBOC 040726 Pg. 8 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 6 of 8 Commissioner Morris stated there have been two situations brought to my attention regarding system development fees for commercial situations. One is a developer who is building a hangar at the Harnett County Airport and he is a licensed public utilities contractor, who installed water and sewer tap at no cost to the County and he has received a bill for $7,500. Another scenario, a gentlemen bought a lot, the taps were already in place and he received a bill for $10,000. Commissioner Morris stated what I would like to see in these very limited commercial settings, that staff be granted the authority in these situations to waive system development fees because we have nothing invested and we are going to benefit largely from the tax base that they are creating and it sends a message that we want to encourage commercial growth. Discussion included current policy, setting a threshold and who they would grant that authority to. Commissioner Morris made a motion to grant the County Manager authority to waive system development fees for $10,000 or less without Board approval. The motion was seconded by Vice Chairman Nicol and carried unanimously. Commissioner Comments Commissioner Morris thanked staff for everything and the accurate reports. Commissioner McKoy thanked Melissa for providing us with all these dates on upcoming meetings and invitations. This is very important. Vice Chairman Nicol thanked staff. I feel like with each one of these meetings, each year, we are starting to learn things all together and things are starting to flow. We are beginning to see lights at the end of the tunnels. We are approaching goals we have set and it feels good to be up here for each meeting. Chairman Jaggers thanked Christine and staff for their work and effort on the reappraisal. We appreciate the work. We are very aware of what is going on in the legislature and we do not know how that will affect the county. I think the state trying to get into dictating to the county how we get money to fund county functions, especially when they are cutting back funding they are giving us. The county is growing and we want to provide services. The county employees are doing a great job. We are really impressed with everything you are doing. We are thankful that we have a county that is growing but it is tough when it gets to tax time and understanding how everything works. We sit up here and we might act like we are just conducting business but we are all very concerned about the tax rates. We’re all very concerned about the reappraisal rates. We are looking at every option we can to keep the burden of the citizens of this county as low as we can. Commissioner Morris made a motion to go into Closed Session for the purpose to discuss and consider a personnel matter. This motion is made pursuant to NC General Statute Section 143-318.11 (a) (6). The motion was seconded by Vice Chairman Nicol and carried unanimously. Following a motion to come out of Closed Session, Chairman Jaggers called the meeting back into open session and recessed the meeting at 10:45 am to reconvene downstairs in Training Room 103 A for the Joint Meeting with the Board of Elections. HCBOC 040726 Pg. 9 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 7 of 8 Chairman Jaggers reconvened the meeting at 10:51 am. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman (arrived at 11:05 am) Barbara McKoy, Commissioner William Morris, Commissioner Absent: W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Kimberly Honeycutt, Finance Officer Melissa Capps, Clerk Dwight Snow, County Attorney Christopher Appel, Senior Staff Attorney Coley Price, Deputy County Manager Mike Morrow, Assistant County Manager Lisa McFadden, Assistant County Manager Harnett County Board of Elections Members Members Present: Danny Moody, Chairman Rickie L. Day, Secretary Russ Ugone Allison Fenderson Betsy McCormick Staff Present: Claire Jones, Elections Director Sarah Rathke, Assistant Director Danny Moody, Chairman for the Board of Elections called the Harnett County Board of Elections meeting to order at 10:51am. Chairman Moody moved that the County Board of Elections go into Closed Session to prevent disclosure of information that is privilege or confidential pertaining to election security. This motion is made under NCGS 143-318.11 (a) (1). Mr. Day made a motion to go into Closed Session with the Harnett County Board of Commissioners. The motion was seconded by Mr. Ugone and motion carried unanimously. Commissioner Morris made a motion to go into Closed Session to prevent disclosure of information that is privilege or confidential pertaining to election security. This motion is made under NCGS 143-318.11 (a) (1). Chairman Jaggers seconded the motion. Following a brief discussion, Chairman Jaggers called for a vote on the motion to go into Closed Session. The motion carried unanimously. Following a motion to come out of Closed Session the Harnett County Board of Elections came back into to open session and adjourned. HCBOC 040726 Pg. 10 Harnett County Board of Commissioners Regular Meeting Minutes March 10, 2026 Page 8 of 8 Following a motion to come out of Closed Session, Chairman Jaggers called the meeting back into open session. Commissioner Morris made a motion to adjourn at 11:25 pm. The motion was seconded by Vice Chairman Nicol and carried unanimously. ____________________________________ ___________________________________ Duncan E. Jaggers, Chairman Melissa Capps, Clerk HCBOC 040726 Pg. 11 Attachment 1 HCBOC 040726 Pg. 12 HCBOC 040726 Pg. 13 HCBOC 040726 Pg. 14 HCBOC 040726 Pg. 15 HCBOC 040726 Pg. 16 HCBOC 040726 Pg. 17 Harnett County Board of Commissioners sitting as Southwest Water and Sewer District March 10, 2026 Special Session Minutes Page 1 of 1 HARNETT COUNTY BOARD OF COMMISSIONERS Special Session Minutes March 10, 2026 The Harnett County Board of Commissioners sitting as the governing body of the Southwest Water and Sewer District met in special session on Tuesday, March 10, 2026 at 9:00 am, in the Training Room 103A, Harnett County Resource Center and Library, 455 McKinney Parkway, Lillington, North Carolina. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman William Morris, Vice Chairman Barbara McKoy, Commissioner Member absent: W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Dwight Snow, County Attorney Kimberly Honeycutt, Finance Officer Melissa Capps, Clerk Christopher Appel, Senior Staff Attorney Tommy Burns, Harnett Regional Water Director Chairman Jaggers called the meeting to order at 11:28 am. Tommy Burns, Harnett Regional Water Director reviewed a request to approve of an easement for a pipeline right-of-way located on Fort Bragg Military Reservation for the Highway 87 Force Main Project. Vice Chairman Nicol made a motion approve an easement for a pipeline right-of-way located on Fort Bragg Military Reservation for the Highway 87 Force Main Project. The motion was seconded by Commissioner Morris. Vice Chairman Nicol stated this has been a long time coming and this easement frees up capacity on the western side down Highway 87. This will hopefully bring in the economic growth we are looking for down there and we won’t have any holdups as far as water and sewer resources go. Chairman Jaggers called for a vote on the motion to approve the easement. Motion carried unanimously. (Attachment 1) Vice Chairman Nicol made a motion to adjourn at 11:30 am. The motion was seconded by Commissioner Morris and carried unanimously. ____________________________________ ___________________________________ Duncan E. Jaggers, Chairman Melissa D. Capps, Clerk Item 6Aii HCBOC 040726 Pg. 18 Easement No. DACA21-2-25-0027 1 DEPARTMENT OF THE ARMY EASEMENT FOR PIPELINE RIGHT-OF-WAY LOCATED ON FORT BRAGG MILITARY RESERVATION CUMBERLAND COUNTY, NORTH CAROLINA THE SECRETARY OF THE ARMY, under and by virtue of the authority vested in the Secretary by Title 10, United States Code, Section 2668, having found that the granting of this easement will be in the public interest and will not substantially injure the interests of the United States, hereby grants to SOUTHWEST WATER AND SEWER DISTRICT OF HARNETT COUNTY, hereinafter referred to as the grantee, a fifty (50) year easement for the operation, and maintenance of sanitary sewer lines and a five (5) year temporary easement for construction and installation of the sanitary sewer lines, hereinafter referred to as the facilities consisting of approximately a total of 18.30 acres, over, across, in and upon the lands of the United States as identified in Exhibit A – Maps hereinafter referred to as the premises, and which is attached hereto and made a part hereof. THIS EASEMENT is granted subject to the following conditions. 1. TERM a.The Fifty (50) year easement of 9.15 acres is hereby granted across the property described in EXHIBITS A & B for a term of Fifty (50) years, beginning May 1, 2026, and ending April 30, 2076. b.The Five (5) year easement of approximately 9.15 acres is hereby granted across the property described in EXHIBITS A & B, for a term of Five (5) years, beginning May 1, 2026 and ending automatically April 30, 2031, or upon notification that construction and restoration is complete, whichever is earlier. 2. CONSIDERATION a.Regarding the Fifty (50) year easement the Grantee shall pay in advance to the United States a one-time payment in the amount of Forty-Nine Thousand Four Hundred and No/100 Dollars ($49,400.00) in full for the term hereof. Payable to the order of the Finance and Accounting Officer, Savannah District and delivered to US Army Corps of Engineers, Savannah District, Attention: CESAS-RE-M, 100 West Oglethorpe Avenue, Savannah, Georgia 31401-3604. b.Regarding the Five (5) year easement the Grantee shall pay in advance to the United States a one-time payment in the amount of Thirty-Five Thousand Two Hundred and No/100 Dollars ($35,200.00) in full for the term hereof. Payable to the order of the Finance and Accounting Officer, Savannah District and delivered to US Army Corps of Engineers, Savannah District, Attention: CESAS-RE-M, 100 West Oglethorpe Avenue, Savannah, Georgia 31401-3604. Attachment 1 HCBOC 040726 Pg. 19 Easement No. DACA21-2-25-0027 2 3. NOTICES All correspondence and notices to be given pursuant to this easement shall be addressed, if to the grantee, SOUTHWEST WATER AND SEWER DISTRICT OF HARNETT COUNTY, PO BOX 759 LILLINGTON, NC 27546-0000 and, if to the United States, to the Real Estate Contracting Officer, Attention: Chief, Real Estate Division, US Army Engineer District, Savannah District, 100 West Oglethorpe Avenue, Savannah, Georgia, 31401-3604, or as may from time to time otherwise be directed by the parties. Notice shall be deemed to have been duly given if and when enclosed in a properly sealed envelope or wrapper addressed as aforesaid, and deposited, postage prepaid, in a post office regularly maintained by the United States Postal Service. 4. AUTHORIZED REPRESENTATIVES Except as otherwise specifically provided, any reference herein to "Secretary", "District Engineer", “Real Estate Contracting Officer", "Installation Commander", or "said officer" shall include their duly authorized representatives. Any reference to "grantee" shall include assignees, transferees, and their duly authorized representatives. 5. SUPERVISION BY THE INSTALLATION COMMANDER The construction, operation, maintenance, repair, or replacement of said facilities, including culverts and other drainage facilities, shall be performed at no cost or expense to the United States and subject to the approval of the Installation Commander, Fort Bragg, North Carolina, hereinafter referred to as said officer. Upon the completion of any of the above activities, the grantee shall immediately restore the premises to the satisfaction of said officer. The use and occupation of the premises for the purposes herein granted shall be subject to such rules and regulations as said officer prescribes in writing from time to time. 6. APPLICABLE LAWS AND REGULATIONS The grantee shall comply with all applicable Federal, state, county and municipal laws, ordinances, and regulations wherein the premises are located. 7. CONDITION OF PREMISES The grantee acknowledges that it has inspected the premises, knows the condition, and understands that the same is granted without any representation or warranties whatsoever and without any obligation on the part of the United States. 8. INSPECTION AND REPAIRS The grantee shall inspect the facilities at reasonable intervals and immediately repair any defects found by such inspection or when required by said officer to repair any such defects. HCBOC 040726 Pg. 20 Easement No. DACA21-2-25-0027 3 9. PROTECTION OF GOVERNMENT PROPERTY The grantee shall be responsible for any damage that may be caused to the property of the United States by the activities of the grantee under this easement and shall exercise due diligence in the protection of all property located on the premises against fire or damage from any and all other causes. Any property of the United States damaged or destroyed by the grantee incident to the exercise of the privileges herein granted shall be promptly repaired or replaced by the grantee to a condition satisfactory to said officer, or at the election of said officer, reimbursement made therefor by the grantee in an amount necessary to restore or replace the property to a condition satisfactory to said officer. 10. RIGHT TO ENTER The right is reserved to the United States, its officers, agents, and employees to enter upon the premises at any time and for any purpose necessary or convenient in connection with government purposes, to make inspections, to remove timber or other material, except property of the grantee, to flood the premises and/or to make any other use of the lands as may be necessary in connection with government purposes, and the grantee shall have no claim for damages on account thereof against the United States or any officer, agent, or employee thereof. 11. TRANSFERS AND ASSIGNMENTS Without prior written approval by said District Engineer, the grantee shall neither transfer nor assign this easement or any part thereof nor grant any interest, privilege or license whatsoever in connection with this easement. The provisions and conditions of this easement shall extend to and be binding upon and shall inure to the benefit of the representatives, successors and assigns of the grantee. 12. INDEMNITY The United States shall not be responsible for damages to property or injuries to persons which may arise from or be incident to the exercise of the privileges herein granted, or for damages to the property or injuries to the person of the grantee's officers, agents, or employees or others who may be on the premises at their invitation or the invitation of any one of them, and the grantee shall hold the United States harmless from any and all such claims not including damages due to the fault or negligence of the United States or its contractors. 13. SUBJECT TO EASEMENTS This easement is subject to all other existing easements, or those subsequently granted as well as established access routes for roadways and utilities located, or to be located, on the premises, provided that the proposed grant of any new easement or route will be coordinated with the grantee, and easements will not be granted which will, in the opinion of said officer, interfere with the use of the premises by the grantee. HCBOC 040726 Pg. 21 Easement No. DACA21-2-25-0027 4 14. REQUIRED SERVICES The grantee shall furnish through said facilities such services as may be required from time to time for governmental purposes, provided that payment for such service will be made by the United States at rates which shall be mutually agreeable, but which shall never exceed the most favorable rates granted by the grantee for similar service. 15. RELOCATION OF FACILITIES In the event all or any portion of the premises occupied by the said facilities shall be needed by the United States, or in the event the existence of said facilities is determined to be detrimental to governmental activities, the grantee shall from time to time, upon notice to do so, and as often as so notified, remove said facilities to such other location on the premises as may be designated by said officer. In the event said facilities shall not be removed or relocated within ninety (90) days after such notice, the United States may cause such relocation at the sole expense of the grantee. 16. TERMINATION This easement may be terminated by the Secretary upon 30 days written notice to the grantee if the Secretary shall determine that the right-of-way hereby granted interferes with the use or disposal of said land by the United States, or it may be revoked by the Secretary for failure of the grantee to comply with any or all of the conditions of this easement, or for non-use for a period of two (2) years, or for abandonment. 17. SOIL AND WATER CONSERVATION The grantee shall maintain, in a manner satisfactory to said officer, all soil and water conservation structures that may be in existence upon said premises at the beginning of or that may be constructed by the grantee during the term of this easement, and the grantee shall take appropriate measures to prevent or control soil erosion within the right-of-way herein granted. Any soil erosion occurring outside the premises resulting from the activities of the grantee shall be corrected by the grantee as directed by said officer. 18. ENVIRONMENTAL PROTECTION a. Within the limits of their respective legal powers, the parties hereto shall protect the premises against pollution of its air, ground, and water. The grantee shall promptly comply with any laws, regulations, conditions or instructions affecting the activity hereby authorized if and when issued by the Environmental Protection Agency, or any Federal, state, interstate or local governmental agency having jurisdiction to abate or prevent pollution. The disposal of any toxic or hazardous materials within the premises is strictly prohibited. Such regulations, conditions, or instructions in effect or prescribed by the said Environmental Protection Agency or any Federal, state, interstate or local governmental agency are hereby made a condition of this easement. The grantee shall not discharge waste or effluent from the premises in such a manner that the discharge HCBOC 040726 Pg. 22 Easement No. DACA21-2-25-0027 5 will contaminate streams or other bodies of water or otherwise become a public nuisance. b. The use of any pesticides or herbicides within the premises shall be in conformance with all applicable Federal, state and local laws and regulations. The grantee must obtain approval in writing from said officer before any pesticides or herbicides are applied to the premises. c. The grantee will use all reasonable means available to protect the environment and natural resources, and where damage nonetheless occurs arising from the grantee's activities, the grantee shall be liable to restore the damaged resources. 19. ENVIRONMENTAL CONDITION OF PROPERTY An Environmental Condition of Property (ECP), dated ____________, documenting the known history of the property with regard to the storage, release or disposal of hazardous substances thereon, is attached hereto and made a part hereof as EXHIBIT "C". Upon expiration, revocation or termination of this easement, another ECP shall be prepared which will document the environmental condition of the property at that time. A comparison of the two assessments will assist the said officer in determining any environmental restoration requirements. Any such requirements will be completed by the grantee in accordance with the condition on RESTORATION. 20. HISTORIC PRESERVATION The grantee shall not remove or disturb, or cause or permit to be removed or disturbed, any historical, archeological, architectural or other cultural artifacts, relics, remains or objects of antiquity. In the event such items are discovered on the premises, the grantee shall immediately notify said officer and protect the site and material from further disturbance until said officer gives clearance to proceed. 21. NON-DISCRIMINATION The grantee shall not discriminate against any person or persons because of race, color, age, sex, handicap, national origin, or religion in the conduct of operations on the premises. 22. RESTORATION On or before the expiration or termination of this easement, the grantee shall, without expense to the United States, and within such time as said officer may indicate, remove said facilities and restore the premises to the satisfaction of said officer. In the event the grantee shall fail to remove said facilities and restore the premises, the United States shall have the option to take over said facilities without compensation, or to remove said facilities and perform the restoration at the expense of the grantee, and the grantee shall have no claim for damages against the United States or its officers or agents for such action. Condition Deleted HCBOC 040726 Pg. 23 Easement No. DACA21-2-25-0027 6 23. EXECUTIVE ORDER 13658 It has been determined this contract is not subject to Executive Order 13658 or the regulations issued by the Secretary of Labor in 29 CFR part 10 pursuant to the Executive Order. 24. EXECUTIVE ORDER 13658 HOLD HARMLESS AND INDEMNIFICATION If a duly authorized representative of the United States discovers or determines, whether before or subsequent to executing this contract, that an erroneous determination regarding the applicability of Executive Order 13658 was made, contractor, to the extent permitted by law, agrees to indemnify and hold harmless the United States, its officers, agents, and employees, for and from any and all liabilities, losses, claims, expenses, suits, fines, penalties, judgments, demands or actions, costs, fees, and damages directly or indirectly arising out of, caused by, related to, resulting from or in any way predicated upon, in whole or in part, the erroneous Executive Order 13658 determination. This includes contractor releasing any claim or entitlement it would otherwise have to an equitable adjustment to the contract and indemnifying and holding harmless the United States from the claims of subcontractors and contractor employees. 25. EXECUTIVE ORDER 13706 It has been determined this contract is not subject to Executive Order 13706 or the regulations issued by the Secretary of Labor in 29 CFR part 13 pursuant to the Executive Order. 26. DISCLAIMER This instrument is effective only insofar as the rights of the United States in the property are concerned, and the grantee shall obtain such permission as may be required on account of any other existing rights. It is understood that the granting of this easement does not eliminate the necessity of obtaining any Department of the Army permit which may be required pursuant to the provisions of Section 10 of the Rivers and Harbors Act of 3 March 1899 (30 Stat. 1151; 33 U.S.C. Section 403), Section 404 of the Clean Water Act (33 U.S.C. Section 1344) or any other permit or license which may be required by Federal, state or local statute in connection with use of the premises. {Signature Pages Follow} HCBOC 040726 Pg. 24 Easement No. DACA21-2-25-0027 7 THIS EASEMENT is not subject to Title 10, United States Code, Section 2662, as amended. IN WITNESS WHEREOF, I have hereunto set my hand by authority of the Secretary of the ARMY, this ________ day of______________________, 2026. _____________________________ Jereme R. DeGarlais Savannah District Real Estate Contracting Officer STATE OF GEORGIA ) ) ss. COUNTY OF CHATHAM ) I, __________________________ a Notary Public, in and for said County in said State, hereby certify that Jereme R. DeGarlais, whose name as Real Estate Contracting Officer is signed to the foregoing instrument, and who is known to me, acknowledged before me on this day that, being informed of the contents of the instrument he, as such officer and with full authority, executed the same voluntarily for and as the act of the United States. Given under my hand this ______ day of _____________, 2026. __________________________ Notary Public <<SEAL>> My commission number:__________________ My Commission Expires:__________________ HCBOC 040726 Pg. 25 Easement No. DACA21-2-25-0027 8 THIS EASEMENT is also executed by the Grantee this ______ day of _________________, 2026. SOUTHWEST WATER AND SEWER DISTRICT OF HARNETT COUNTY BY: ____________________________ NAME: DUNCAN E. JAGGERS TITLE: CHAIRMAN STATE OF _____________ ) ) ss. COUNTY OF ____________ ) On this _______ day of _________________, 2026, before me the undersigned Notary Public, personally appeared ______________________________, known to me to be the person described in the foregoing instrument, who acknowledged that they executed the same in the capacity therein stated and for the purposes therein contained. Given under my hand this ______ day of _____________, 2026. __________________________ Notary Public <<SEAL>> My commission number:__________________ My Commission Expires:_________________ HCBOC 040726 Pg. 26 Easement No. DACA21-2-25-0027 9 CERTIFICATE OF AUTHORITY I ______________________ certify that I am the ______________________ of (name) (title) HARNETT COUNTY, that __________________ who signed the foregoing (signator of outgrant) instrument on behalf of the grantee was then ______________________________of (title of signator of outgrant) HARNETT COUNTY. I further certify that the said officer was acting within the scope of powers delegated to this governing body of the grantee in executing said instrument. HARNETT COUNTY Date: ________ ___________________________________ Clerk or Appropriate Official HCBOC 040726 Pg. 27 Easement No. DACA21-2-25-0027 10 EXHIBIT A – Map HCBOC 040726 Pg. 28 Easement No. DACA21-2-25-0027 11 HCBOC 040726 Pg. 29 Easement No. DACA21-2-25-0027 12 HCBOC 040726 Pg. 30 Easement No. DACA21-2-25-0027 13 HCBOC 040726 Pg. 31 Easement No. DACA21-2-25-0027 14 HCBOC 040726 Pg. 32 Easement No. DACA21-2-25-0027 15 HCBOC 040726 Pg. 33 Easement No. DACA21-2-25-0027 16 HCBOC 040726 Pg. 34 Easement No. DACA21-2-25-0027 17 HCBOC 040726 Pg. 35 Easement No. DACA21-2-25-0027 18 HCBOC 040726 Pg. 36 Easement No. DACA21-2-25-0027 19 HCBOC 040726 Pg. 37 Easement No. DACA21-2-25-0027 20 HCBOC 040726 Pg. 38 Easement No. DACA21-2-25-0027 21 HCBOC 040726 Pg. 39 Easement No. DACA21-2-25-0027 22 HCBOC 040726 Pg. 40 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 1 of 10 HARNETT COUNTY BOARD OF COMMISSIONERS Special Meeting Minutes March 30, 2026 The Harnett County Board of Commissioners met on Monday, March 30, 2026 at 6:00 pm, in the Commissioners Meeting Room, Harnett County Resource Center and Library, 455 McKinney Parkway, Lillington, North Carolina. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman Barbara McKoy, Commissioner William Morris, Commissioner Absent: W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Dwight Snow, County Attorney Kimberly Honeycutt, Finance Officer Melissa Capps, Clerk Chairman Jaggers called the meeting to order at 6:00 pm. Vice Chairman Nicol led the Pledge of Allegiance and provided the invocation. Chairman Jaggers opened the public comment period and the following people spoke: 1.Jerry Rivas of 364 Twin Ponds Road, Sanford, NC. 2.Eric Stevenson of 100 Valley Stream Road, Spring Lake, NC. 3.Kate Reichert of 6711 River Road, Fuquay Varina, NC. 4.Sarah Lee of 83 Gibbs Road, Lillington, NC. 5.Gary Patterson of 596 Hall Road, Erwin, NC. 6.Tracy Porter of 503 E.J. Street, Erwin, NC. 7.Kameka Dempsey of Lillington, NC. 8.Rebekah Brock of 5220 Christian Light Road, Fuquay Varina, NC. 9.Joe Langely of 298 Kirk Adams Road, Angier, NC. 10.EJ Womack of Lillington, NC. No one else spoke and the public comment period was closed. Janice Lane, Human Resources Director, reviewed a request to consider the adoption of a new Paid Parental Leave Policy. The proposed policy establishes guidelines and eligibility criteria for providing paid leave to eligible employees following the birth/stillbirth, adoption/foster, or placement of a child. Adoption of this policy will strengthen employee recruitment and retention efforts and directly support Item 6Aiii HCBOC 040726 Pg. 41 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 2 of 10 the County’s Strategic Goal of Organizational Excellence by promoting a supportive workplace culture, enhancing employee well-being, and positioning the County as an employer of choice. Discussion included the length of time provided for Non-Birthing/Adoptive/Foster/Custodial Parent and increasing it to 4 weeks like the birth mother. Commissioner McKoy made a motion to table the item until staff can make the revision. The motion was seconded by Vice Chairman Nicol and carried unanimously. Coley Price, Deputy County Manager, reviewed a request for the approval of a contract with CPL for Farmers Market Phase 1 Master Plan & Design in the amount of $197,000. Services provided will include master planning, site evaluation, project management, civil engineering, conceptual design development and cost estimates. This contract also includes $47,600 in contingency to cover potential site design needs determined by further site evaluation and planning. The expense will be covered from the Tobacco Trust Fund grant received for the Farmers Market project. Commissioner Morris made a motion to approve the contract with CPL in the amount of $197,000 for phase 1 of the Harnett County Farmers Market project. The motion was seconded by Commissioner McKoy and carried unanimously. Brent Trout, County Manager, reviewed a request to approve funds and associated budget amendment for Central Carolina Community College to purchase land for Career and Technical Education(CTE) High School and college level skilled trades training center. Central Carolina Community College has a campus in central Harnett County that they utilize for teaching many classes and providing training. The campus is currently land constrained for any future growth. They were recently approached by a landowner adjacent to their property that was willing to sell them 7.45 acres of property. The Central Carolina Community College Board of Trustees is requesting financial assistance from Harnett County in the form of $280,000 plus additional closing costs to purchase the 7.45 acres. The additional land will provide a location for the building of a joint use facility for a CTE High School and college level skilled trades training center. The funds will be provided from our capital reserve fund to make this purchase. The board is asked to approve the transfer of funds to Central Carolina Community College to purchase the land. In addition, the board needs to approve the budget amendment for this purpose. Commissioner Morris made a motion to approve funds for Central Carolina Community College to purchase land for Career and Technical Education(CTE) High School and college level skilled trades training center. The motion was seconded by Commissioner McKoy and carried unanimously. Commissioner Morris made a motion to approve the associated budget amendment for Central Carolina Community College to purchase land for Career and Technical Education(CTE) High School and college level skilled trades training center. The motion was seconded by Vice Chairman Nicol and carried unanimously. (Attachment 1) Mr. Trout also reviewed a request to approve space leases with I-95/I-40 Crossroads of America Economic Development Alliance, Inc., Dunn Area Committee of 100, Inc., and Central Carolina Community College Board of Trustees for the Harnett Advanced Technology Training Center. The renovation of the old Magnolia School has been completed by the I-95/I-40 Crossroads of America Economic Development Alliance (Alliance). The building is now named the Harnett Advanced Technology Training Center. The operation of the building is the responsibility of Harnett County. The County has three entities that will have long term leases for space in the building. The three entities are the Alliance, Dunn Committee of 100 and Central Carolina Community College. These entities had leases with Harnett County prior to the renovation project. The leases allow them access to the building HCBOC 040726 Pg. 42 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 3 of 10 and use of the agreed to spaces plus common areas. In exchange they pay a pro-rata shared utility cost for use of the space. The leases have been prepared by staff and approved by the entities respective boards. The Board of Commissioners is now requested to approve the three leases as presented. Commissioner McKoy made a motion to approve space leases with I-95/I-40 Crossroads of America Economic Development Alliance, Inc., Dunn Area Committee of 100, Inc., and Central Carolina Community College Board of Trustees for the Harnett Advanced Technology Training Center. The motion was seconded by Commissioner Morris and carried unanimously. Sarah Arbour, Planner II, petitioned the Board for a public hearing on PLAN2512-0003 Proposed Zoning Change from the Industrial & Conservation Zoning District to the RA-30 & Conservation Zoning District, and a proposed future land use classification change from the Employment Growth Area & Conservation future land use classification to the Rural/Agricultural & Conservation future land use classification. The site is currently vacant. There appears to be the construction of a pond taking place on the property. The property is split-zoned with two zoning classifications, Industrial and Conservation. Approximately 26 acres of the property are zoned Industrial, and the remaining +/- 3 acres along the northern property line are zoned Conservation. The northern section of the property located along the Mingo Swamp contains several acres of wetlands and is partially located within the 100-year flood plain, according to GIS records. Surrounding land uses consist of agricultural activities and residential uses. Zoning was adopted in the Averasboro township in 1988. A search of the county records indicated that the property has likely been zoned Industrial since zoning was first adopted in this section of the county. Due to the number of existing lots located along the current access, Pilgrims View Ln., further subdivision of the property into lots less than 10.01 acres is not currently possible. Planning staff coordinated with the Economic Development Department to evaluate the potential impact of the proposed loss of industrially zoned land. The Economic Development Department agreed with the recommendation from Planning Services staff to rezone the property to RA-30. Staff’s evaluation: • The subject property is adjacent to RA-30-zoned parcels, and the adjacent uses are consistent with those permitted in the RA-30 zoning district. Surrounding land uses consist of single-family homes and agricultural activities, which are permitted uses in the RA-30 zoning district. • The uses permitted under the proposed zoning classification are in the interest of the general public because the permitted uses within the proposed zoning classification are more compatible with the adjacent and surrounding land uses than those permitted under the current zoning classification, Industrial. • All of the uses permitted within the RA-30 zoning district are compatible with the surrounding residential and agricultural land uses. • There is a convincing demonstration that the character of the neighborhood will not be materially and adversely affected by the uses permitted in the requested zoning district. • The uses permitted in the RA-30 zoning district are more compatible with the adjacent land uses and zoning classification than the uses permitted in the Industrial zoning district. Uses permitted in the current zoning district have the potential to adversely affect the neighborhood. • Sound Planning Practices HCBOC 040726 Pg. 43 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 4 of 10 o The proposed change from the Industrial Zoning District to the RA-30 zoning district is in accordance with sound planning practices for the following reasons:  The uses permitted in the current zoning classification, Industrial, are incompatible with the surrounding residential and agricultural land uses; however, all of the permitted uses in the RA-30 zoning district are compatible with the surrounding lands uses.  The absence of available infrastructure does not support industrial use or development of the land. A zoning change to the RA-30 would preclude this type of development and instead support more appropriate residential uses.  The subject property abuts the Mingo Swamp and appears to contain several acres of land which are environmentally sensitive. The requested rezoning supports lower impact uses such as low-density residential development, which is more compatible with the presence of environmentally sensitive areas. • Harnett County Future Land Use Map o The proposed rezoning to the RA-30 Zoning district is not compatible with the current land use classification, Employment Growth Area & Conservation. Approval of the proposed rezoning to the RA-30 zoning district will automatically amend the future land use classification to the “Rural/Agricultural” Land Use Designation”.  Rural/Agricultural Land Use Designation:  Primarily agricultural and forestry uses with some rural business and rural residential areas. These areas are located outside of existing and planned utility service areas and rely on septic systems for wastewater treatment. The lack of utility and transportation infrastructure should limit the density of development to very low-density single family residential up to one dwelling per acre. • Procedure for Amending the Future Land Use Classification When in Conflict with the Requested Zoning District o Pursuant to G.S. 160D-605(a): o Land Use Plan Amendments o Made in Conjunction with Zoning Map/Change Amendments o Where a proposed zoning change petition conflicts with the Land Use Plan, the Planning o Staff may also request a Land Use Plan amendment, to be considered simultaneously with the zoning district change request, as outlined herein.  A. In such a case, the Planning Board and County Board of Commissioners shall consider the plan amendment proposal and the zoning change petition separately, and shall vote separately on the two (2) items (though the votes may occur simultaneously).  B. The Planning Board shall submit its report and recommendation regarding the Land Use Plan amendment to Board of Commissioners at the same time it submits its report and recommendation regarding the zoning change petition.  C. For the purposes of this Section, Land Use Plan amendments will automatically be advertised in conjunction with the zoning district change request. HCBOC 040726 Pg. 44 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 5 of 10 As stated in the evaluation, the requested rezoning to RA-30 would not have an unreasonable impact on the surrounding community based on compatibility with the surrounding land uses and the adjacent parcels with a RA-30 zoning classification. Therefore, it is recommended that the proposed change of zoning to the RA-30 zoning district is APPROVED, and that the future land use classification be AMENDED to the Rural/Agricultural future land use classification. At the March 2, 2026 Planning Board hearing, the Board voted unanimously (5-0) to APPROVE the zoning change from the Industrial zoning district to the RA-30 zoning district, and voted (5-0) to APPROVE the request to amend the future land use designation from the Employment Growth Area land use designation to the Rural/Agricultural land use designation. There was no one present to speak in opposition. Chairman Jaggers opened the public hearing and the following people spoke: 1. Eric Stevenson asked if there would be a neighborhood there later. 2. Montgomery Ballard owner of the property spoke in favor of the request and stated he would like to build a home. 3. Marge Morton spoke in favor of the request. No one else spoke and the public hearing was closed. Vice Chairman Nicol made a motion to approve the Zoning Change from the Industrial & Conservation Zoning District to the RA-30 & Conservation Zoning District and AMEND the future land use classification to Rural/Agricultural. The motion was seconded by Commissioner Morris and carried unanimously. Ms. Arbour also petitioned the Board for a public hearing on PLAN2601-0001 Proposed Zoning Change from the Commercial Zoning District to the RA-20R Zoning District. Landowner / Applicant: Virginia L Turner C/O Trudeau Nichols POA / Trudeau Nichols; 4.06 +/- acres; Pin #0534-75-8105.000; From Commercial to RA-20R Zoning District; Anderson Creek Township; Intersection of SR# 2045 (Elliot Bridge Road) & SR# 2044 (Will Lucas Road). The site consists of a single-family residence and accessory structures. Surrounding land uses consist of single-family residential uses and agricultural activities. Staff’s evaluation: • The subject property is situated in a residential area surrounded by properties zoned RA-20R. A change of zoning to the RA-20R would be appropriate. • All of the uses permitted outright in the RA-20R zoning district are compatible with the existing land uses and predominant surrounding zoning district. • There is a convincing demonstration that all uses permitted under the proposed district classification would be appropriate in the area included in the proposed change. The property is surrounded by residential land uses, and RA-20R is the predominant zoning district in the area. • There is a convincing demonstration that the character of the neighborhood will not be materially and adversely affected by any uses permitted in the proposed change. The uses in the requested HCBOC 040726 Pg. 45 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 6 of 10 zoning district, RA-20R, are more compatible with the existing land uses and surrounding zoning district than the uses permitted in the Commercial Zoning District. • The proposed rezoning to the RA-20R Zoning District is in accordance with the comprehensive plan. The underlying future land use is Low Density Residential, which supports the current use of the property. The Low Density Residential future land use designation is defined below: • Low Density Residential: Single family detached residential intended to remain predominately suburban in character and provide for low density single-family residential development. Gross densities of 1-2 dwelling units per acre depending on zoning, utilities, soils, and character of adjacent development. Smaller lot sizes could be permitted as part of Compatibility Development, which would also include a higher amount of open space to preserve sensitive environmental areas. As stated in the evaluation, the requested rezoning to the RA-20R Zoning District is compatible with the surrounding land uses and the future land use designation, Low Density Residential. Therefore, it is recommended that the proposed change of zoning to the RA-20R Zoning District is APPROVED. At the March 2, 2026 Planning Board meeting, the Board voted unanimously (5-0) to recommend that the rezoning to the RA-20R zoning district be APPROVED. The Board voted to approve the rezoning request due to compatibility of the zoning district with the surrounding land uses and the future land use classification, Low Density Residential. There was no one present to speak in opposition. Chairman Jaggers opened the public hearing and the following person spoke: 1. Trudeau Nichols, applicant, spoke in favor of the request. No one else spoke and the public hearing was closed. Commissioner Morris made a motion to approve the Zoning Change from the Commercial Zoning District to the RA-20R Zoning District. The motion was seconded by Vice Chairman Nicol and carried unanimously. Ms. Arbour also petitioned the Board for a public hearing on PLAN2601-0002 Proposed Zoning Change from the RA-30 Zoning District to the Commercial Zoning District. Landowner / Applicant: Clear River, LLC / Anas Elerian; 3.95+/- acres out of 14.12 acres (consisting of three parcels); Pin #’s 1515- 54-4263, 1515-54-5095, 1515-53-6887; From RA-30 to the Commercial Zoning District; Averasboro Township; SR# 1811 (Bud Hawkins Road). The site is comprised of 3 properties totaling approximately 14.12 acres. There are residences located on two of the properties, and the other is vacant and unimproved. The properties are split zoned with two zoning classifications: Commercial and RA-30. Approximately 10.12 acres of the site are zoned Commercial, and the remaining +/- 4 acres closest to Bud Hawkins Rd. are zoned RA-30. This rezoning request, if approved, will reclassify them into a single, unified zoning district. GIS records indicate that an intermittent stream may intersect at least one of the properties. Surrounding land uses consist of a gas station, an in-ground pool company, a religious institution, and single-family residences. HCBOC 040726 Pg. 46 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 7 of 10 Staff’s evaluation: • The Commercial zoning classification is the predominant zoning classification for the 3 properties considered in the rezoning proposal. The proposed rezoning would unify the properties under one zoning classification. Additionally, there are adjacent properties zoned Commercial and used for non-residential purposes. • The uses permitted under the proposed zoning district are in the interest of the general public and not merely the interest of the applicant. The requested rezoning aligns with the underlying land use, Employment Growth Area, and the following strategies and goals outlined in the Harnett Horizons 2040 Land Use Plan: o Strategy 3A: Support rezonings of land within Employment Mixed Use areas to office, Commercial, light industrial and industrial. o Goal 4: Encourage commercial recruitment (including retail and restaurants) to address leakage trends o Strategy 4C: Encourage investment on potential commercial corridors that will serve as gateways into the County. Major gateways include I-95, US 401, US 421, NC 87, NC 210, NC 55. o Strategy 4D: Encourage rural businesses while limiting impacts on existing uses. o D.1: Allow for a variety of small-scale businesses in rural areas • There is a convincing demonstration that all uses permitted under the proposed district classification would be appropriate in the area included in the proposed change. The allowable uses in the proposed change are compatible with the adjacent non-residential uses and properties zoned Commercial. • There is a convincing demonstration that the character of the neighborhood will not be materially and adversely affected by any use permitted in the proposed change due to the existing adjacent non-residential development and the surrounding properties zoned Commercial. • The proposed rezoning to the Commercial Zoning District is compatible with the current land use classification, Employment Growth Area, and with the following goals in the Harnett Horizon 2040 Land Use Plan: • Harnett Horizon 2040 Land Use Plan Goals o Strategy 3A: Support rezonings of land within Employment Mixed Use areas to office, commercial, light industrial and industrial. o Goal 4: Encourage commercial recruitment (including retail and restaurants) to address leakage trends o Strategy 4C: Encourage investment on potential commercial corridors that will serve as gateways into the County. Major gateways include I-95, US 401, US 421, NC 87, NC 210, NC 55. o Strategy 4D: Encourage rural businesses while limiting impacts on existing uses. o D.1: Allow for a variety of small-scale businesses in rural areas As stated in the evaluation, the requested rezoning to Commercial Zoning District is compatible with the Harnett Horizons 2040 Land Use Plan and the underlying land use, Employment Growth Area. Therefore, it is recommended that the proposed change of zoning to the Commercial Zoning District is APPROVED. HCBOC 040726 Pg. 47 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 8 of 10 At the March 2, 2026 Planning Board meeting, the Board voted unanimously (5-0) to recommend that the requested rezoning from the RA-30 zoning district to the Commercial zoning district be APPROVED. The Board found that the requested rezoning was compatible with the future land use designation, Employment Growth Area. Two residents spoke in opposition to the rezoning request at the Planning Board meeting. Both residents own property adjacent to the subject site. They expressed concerns that the proposed rezoning would alter the residential character of the community, increase traffic on Bud Hawkins Road — a two-lane roadway — including additional large truck traffic, and potentially reduce surrounding residential property values. They also stated that the development could create negative visual impacts on existing nearby homes. Chairman Jaggers opened the public hearing and the following people spoke: 1. Anas Elerian stated I am here on behalf of the owner and spoke in favor of the request. 2. Kameka Dempsey spoke in opposition of the request. No one else spoke and the public hearing was closed. Commissioner Morris made a motion to approve the Zoning Change from the RA-30 Zoning District to the Commercial Zoning District. Vice Chairman Nicol seconded the motion. Discussion included uses of surrounding properties, proximity to 95 and how the property is currently divided in zoning, the back portion of the lot is commercial. Chairman Jaggers called for a vote. The motion to approve the zoning change from the RA-30 Zoning District to the Commercial Zoning District passed unanimously. Ms. Arbour also petitioned the Board for a public hearing on PLAN2512-0002 Proposed Text Amendment - Harnett County Unified Development Ordinance; Article IV, Sections 1.0 - 14.0 to include Subsections 3.1-3.9, 4.1-4.4, 5.1-5.6, 6.1-6.5,7.1-7.5, 11.1-11.2, 12.1-12.6, 13.1-13.5, 14.1-14.5; Article XIII, Section 6.0, Subsection 6.2; Article XIV, Section 2.0, Subsection 2.2 “Conditional Zoning.” The objective of this Section and the O&I District is to allow for growth and development while protecting the larger community, nearby neighborhoods, and the environment from impacts accompanying major new development. A key feature of this district is the preparation of a development plan that would allow the property owner, immediate neighbors, and the larger community to understand specifically what levels of development are being proposed, and what impacts would likely accompany the development, so that mitigation measures can be designed and implemented. A rezoning process that establishes zoning districts with mutually agreed-upon conditions. The Conditional Zoning process is widely used throughout the state of North Carolina. UNC SOG: More than half of NC local governments utilize Conditional Zoning. All 5 municipalities in Harnett County and each of the surrounding counties. Establishing a conditional zoning process is a recommendation of the Harnett Horizons 2040 Comprehensive Land Use Plan. After NC Senate Bill 382 was signed into law, the County’s discretion to amend the Unified Development Ordinance has been significantly restricted. Conditional Zoning is one of few viable options remaining following Senate Bill 382. Benefits and Opportunities • Lessen the impact of NC S.B. 382 HCBOC 040726 Pg. 48 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 9 of 10 • Mitigate Impacts from Development • Higher-Quality Development • Assurances from Applicant • Implement Village Districts • Preserve Agricultural Land • Manage Growth • Ensure Conformance with Adopted Plans Considerations • Longer application process than Conventional Rezoning Cases • Increased staff time • May become the preferred application process Process • Step 1 - Pre-Submittal Meeting • Step 2 - Application Submittal • Step 3 - Public Outreach Meeting(if applicable) • Step 4 - Staff Review-Development Review Board • Step 5 - Planning Board • Step 6 - Board of Commissioners On March 2, 2026, the Planning Board voted unanimously (5-0) to recommend approval of the new and revised text as written. One individual spoke in support of the text amendment stating that conditional zoning is an important tool that can help balance rezoning requests by addressing residents’ concerns while still providing developers with the flexibility needed to respond to market demands. Chairman Jaggers opened the public hearing and the following people spoke: 1. Eric Stevenson asked that someone in the near future speak to what Senate Bill 382 is and who voted for it. 2. Marge Moreton spoke in favor of the request and stated she felt this would give more negotiating power to the County. Ms. Moreton asked that the Commissioners bring up Senate Bill 437 that was introduced in 2022 at the legislative luncheon. 3. Kameka Dempsey spoke in favor of the request. Ms. Dempsey also asked that more time be taken on the consideration of rezonings. 4. Joe Langley asked if there would be any way with the conditional zoning where “impact fees” could be imposed. No one else spoke and the public hearing was closed. Vice Chairman Nicol made a motion to approve Text Amendment - Harnett County Unified Development Ordinance; Article IV, Sections 1.0 - 14.0 to include Subsections 3.1-3.9, 4.1-4.4, 5.1-5.6, HCBOC 040726 Pg. 49 Harnett County Board of Commissioners Special Meeting Minutes March 30, 2026 Page 10 of 10 6.1-6.5,7.1-7.5, 11.1-11.2, 12.1-12.6, 13.1-13.5, 14.1-14.5; Article XIII, Section 6.0, Subsection 6.2; Article XIV, Section 2.0, Subsection 2.2 “Conditional Zoning.” The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 2) Brent Trout, County Manager, reminded everyone our next meeting is on Tuesday, April 7th at 9:00 am instead of Monday. A reminder to the public we do have a burn ban in our county. If you haven’t submitted your priority sheet to me regarding projects, I need that tonight as the Legislative Luncheon is tomorrow. Commissioner McKoy requested some information related to the employment of minorities in Harnett County; with some help from Human Resources I am able to provide the following information: Current census data shows 70.5% of our population is white, 29.5 % is minority and of that 22% considers themselves black alone as their ethnicity. Our county employees are 73% white, 27% minority designation and 16% consider themselves black alone. Mr. Trout stated we are close on some of those, a little more work to do. Commissioner McKoy stated she certainly appreciates and values the information. Vice Chairman Nicol made a motion to approve the budget amendments as requested by the Finance Officer. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 3) Vice Chairman Nicol made a motion to approve the tax rebates, refunds and releases as requested by the Tax Administrator. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 4) Vice Chairman Nicol made a motion to adopt a Resolution requesting NCDOT add Knoll Way and Pine Vista Way in the Briarwood Bluff Subdivision to the State’s Secondary Road System. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 5) Vice Chairman Nicol made a motion to adopt a Resolution requesting NCDOT add Deodora Lane in Cedar Pointe Subdivision to the State’s Secondary Road System. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 6) Vice Chairman Nicol made a motion to authorize the Chairman to sign a change order exceeding the County Manager’s signature threshold for Superb Solutions in the amount of $250,000 for additional Aluminum Sulfate. Commissioner Morris made a motion to adjourn at 7:53 pm. The motion was seconded by Vice Chairman Nicol and carried unanimously. ____________________________________ ___________________________________ Duncan E. Jaggers, Chairman Melissa Capps, Clerk HCBOC 040726 Pg. 50 Attachment 1 HCBOC 040726 Pg. 51 HCBOC 040726 Pg. 52 HCBOC 040726 Pg. 53 Attachment 2 HCBOC 040726 Pg. 54 HCBOC 040726 Pg. 55 HCBOC 040726 Pg. 56 HCBOC 040726 Pg. 57 HCBOC 040726 Pg. 58 HCBOC 040726 Pg. 59 HCBOC 040726 Pg. 60 HCBOC 040726 Pg. 61 HCBOC 040726 Pg. 62 HCBOC 040726 Pg. 63 HCBOC 040726 Pg. 64 HCBOC 040726 Pg. 65 HCBOC 040726 Pg. 66 HCBOC 040726 Pg. 67 HCBOC 040726 Pg. 68 HCBOC 040726 Pg. 69 Attachment 3 HCBOC 040726 Pg. 70 Attachment 4HCBOC 040726 Pg. 71 HCBOC 040726 Pg. 72 HCBOC 040726 Pg. 73 HCBOC 040726 Pg. 74 HCBOC 040726 Pg. 75 HCBOC 040726 Pg. 76 HCBOC 040726 Pg. 77 HCBOC 040726 Pg. 78 HCBOC 040726 Pg. 79 HCBOC 040726 Pg. 80 HCBOC 040726 Pg. 81 HCBOC 040726 Pg. 82 HCBOC 040726 Pg. 83 HCBOC 040726 Pg. 84 HCBOC 040726 Pg. 85 HCBOC 040726 Pg. 86 HCBOC 040726 Pg. 87 HCBOC 040726 Pg. 88 HCBOC 040726 Pg. 89 HCBOC 040726 Pg. 90 HCBOC 040726 Pg. 91 HCBOC 040726 Pg. 92 HCBOC 040726 Pg. 93 HCBOC 040726 Pg. 94 HCBOC 040726 Pg. 95 HCBOC 040726 Pg. 96 HCBOC 040726 Pg. 97 HCBOC 040726 Pg. 98 HCBOC 040726 Pg. 99 HCBOC 040726 Pg. 100 HCBOC 040726 Pg. 101 HCBOC 040726 Pg. 102 HCBOC 040726 Pg. 103 HCBOC 040726 Pg. 104 HCBOC 040726 Pg. 105 Attachment 5 HCBOC 040726 Pg. 106 Attachment 6 HCBOC 040726 Pg. 107 Child Abuse Prevention Month Proclamation Whereas, children are vital to our state’s future success, prosperity and quality of life as well as being our most vulnerable assets; and Whereas, all children deserve to have the safe, stable, nurturing homes and communities they need to foster their healthy growth and development; and Whereas, child abuse and neglect are a community responsibility affecting both the current and future quality of life of a community; and Whereas, communities that provide parents with social support, knowledge of parenting and child development and concrete resources they need to cope with stress and nurture their children ensure all children grow to their full potential; and Whereas, effective child abuse prevention strategies succeed because of partnerships created among citizens, human service agencies, schools, faith communities’ health care providers, civic organizations, law enforcement agencies, and the business community. Therefore, the Harnett County Board of Commissioners does hereby proclaim April as Child Abuse Prevention Month and call upon all citizens, community agencies, faith groups, medical facilities, elected leaders and businesses to increase their participation in our efforts to support families, thereby preventing child abuse and strengthening the communities in which we live. Adopted this 7th day of April, 2026. HARNETT COUNTY BOARD OF COMMISSIONERS _____________________________________ Duncan E. Jaggers, Chairman ____________________________________ _______________________________ Matthew B. Nicol, Vice Chairman Barbara McKoy _______________________________ _____________________________ William Morris W. Brooks Matthews Item 7A HCBOC 040726 Pg. 108 Item 7B HCBOC 040726 Pg. 109 HCBOC 040726 Pg. 110 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\040726\7C.1 agendaform2026 - Employee Exit Survey.docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Employee Exit Survey REQUESTED BY: Janice Lane, HR Director REQUEST: The Human Resources Department will present a summary of employee exit survey data collected over the past six months (specifically 3rd and 4th quarter of 2025). The presentation will highlight key trends and common reasons for separation. This is an informational item only, no action is required at this time. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 7C HCBOC 040726 Pg. 111 EMPLOYEE EXIT SURVEY Analysis & Workforce Insights 108 Total Separations | 2025 3rd & 4th Quarter Reporting Period Human Resources Department HCBOC 040726 Pg. 112 Overall Turnover Numbers 108 Total Separations Across All Departments ~10% Turnover Rate Based on ~1128 Active Staff 12 Departments Affected Out of Total Departments 29 25 19 11 5 19 0 5 10 15 20 25 30 35 Emergency Svcs Sheriff (SHF) DSS Library Solid Waste Other Depts HCBOC 040726 Pg. 113 Reasons for Departure 18% 18% 14%14% 13% 8% 8% 7%Personal Reasons 19 17.59% Termination 19 17.59% Other 15 13.89% Work Environment 15 13.89% Compensation 14 12.96% Career Advancement 9 8.33% Retirement 9 8.33% Work -Life Balance 8 7.41% Count % ★Compensation cited by 14 employees —12.96% of all departuresHCBOC 040726 Pg. 114 Departures by Department —Key Highlights 0 5 10 15 20 25 30 35 DSS Emerg Svcs Facilities Dev Svcs Harts Health Library P&R Sheriff Solid Waste Youth Svs HRW Career Adv. Compensation Other Personal Retired Termination Work Envmt Work-Life Bal. HCBOC 040726 Pg. 115 Compensation as a Reason for Departure 14 Employees cited compensation as a reason for leaving 12.96% of all 108 departures 6 1 2 1 3 1 0 1 2 3 4 5 6 7 DSS Emergency Svcs Library P&R Sheriff (SHF) Solid Waste Compensation Departures by Department DSS 6 of 19 departures (32%) cited compensation Sheriff (SHF) 3 of 25 departures (12%) cited compensation Library 2 of 11 departures (18%) cited compensationHCBOC 040726 Pg. 116 Steps Planned: Compensation This Budget Year 1 Cost of Living Adjustment (COLA) A cost of living adjustment is recommended for this budget year to ensure employee compensation keeps pace with inflation and regional economic changes. 2 Compensation Study A compensation study was conducted to compare salaries with comparable positions in the public sector marketplace and private sector, ensuring the county remains competitive for talent retention. Recommendation was presented to the Board. 3 Starting Pay Reevaluation —Key & Specialized Positions Over the next year, we will continue to reevaluate starting pay for positions that are key to operations, highly specialized,or difficult to fill due to their unique nature —ensuring we can attract and retain qualified talent in these critical roles. HCBOC 040726 Pg. 117 Ongoing Commitment to Exit Interview Tracking Exit interviews will continue to be conducted with all departing employees. Data will be tracked, categorized, and analyzed on an ongoing basis. HR will provide updated reports and trend analysis to leadership as data develops. Tracking efforts will help identify emerging patterns in retention and workforce needs. Human Resources Department | Questions & Discussion Welcome HCBOC 040726 Pg. 118 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\040726\8A.1 Fireworks Application agendaform2026 2.docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Pyrostar Entertainment LLC Campbell University Fireworks Displays REQUESTED BY: Larry Smith, Emergency Services REQUEST: Emergency Services is requesting the approval of the Fireworks application from Pyrostar Entertainment LLC, for Campbell University's baseball season fireworks displays. Pyrostar Entertainment LLC meets all safety requiremnts related to fire code compliance. The events will take place on April 10th/17th and May 1st . FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 8A HCBOC 040726 Pg. 119 HCBOC 040726 Pg. 120 HCBOC 040726 Pg. 121 HCBOC 040726 Pg. 122 HCBOC 040726 Pg. 123 HCBOC 040726 Pg. 124 HCBOC 040726 Pg. 125 HCBOC 040726 Pg. 126 HCBOC 040726 Pg. 127 HCBOC 040726 Pg. 128 HCBOC 040726 Pg. 129 HCBOC 040726 Pg. 130 HCBOC 040726 Pg. 131 HCBOC 040726 Pg. 132 HCBOC 040726 Pg. 133 HCBOC 040726 Pg. 134 HCBOC 040726 Pg. 135 HCBOC 040726 Pg. 136 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\040726\8B.1 HRJ P&P Fuel Farm Contruction Services BOC Mtg Agenda Req.docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Parrish and Partners Fuel Farm Construction Management Contract REQUESTED BY: Brad Abate, HRJ Director REQUEST: Review and consider a contract for HRJ's engineer of record, Parrish and Partners, to manage the construction phase of the new fuel farm at HRJ. The total cost of this contruction services contract is $254,613.00. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 8B HCBOC 040726 Pg. 137 Item 8C HCBOC 040726 Pg. 138 HCBOC 040726 Pg. 139 HCBOC 040726 Pg. 140 HCBOC 040726 Pg. 141 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\040726\8D.1 North Regional WWTP Adams Robinson Change ORder No. 6.docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: North Regional WWTP Adams Robinson Change Order No. 6 REQUESTED BY: Tommy Burns, Director Harnett Regional Water REQUEST: Attached is a technical memorandum from Weston and Sampson, HRW’s consulting Engineer on the WWTP project upgrades. This memorandum covers Change Order No. 6 for Adams Robinson; the Sludge Lagoon Abandonment. This change order details work changes related to reclaiming the remaining area of the lagoon by abandoning the sludge storage areas. The change order covers Adams Robinson to Backfill the northeastern and remaining Southeastern Lagoon using onsite soil material for a total of $850,000. The change is outlined in the technical memorandum provided by Weston & Sampon, an onsite Consultant for HRW. If approved; request approval of the attached Budget amendment and Project Ordinance. HRW is requesting approval of this change order, to be paid from Reserve Funding. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 8D HCBOC 040726 Pg. 142 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\040726\8D.2 Agenda Bionomics 4-7 Revision (002).docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: North Regional WWTP Bionomics Change Order 1r1 REQUESTED BY: Tommy Burns, Director Harnett Regional Water REQUEST: Attached is a technical memorandum from Weston and Sampson, HRW’s consulting Engineer on the WWTP project upgrades. This memorandum covers Change Order 1 for Bionomics; the Sludge Lagoon Abandonment. This change order details work changes related to reclaiming the remaining area of the lagoon by removing the accumulated sludge. The change order covers Bionomics for Sludge Removal from the northestern lagoon for a total of $2,255,562.00. This change is outlined in the technical memorandum provided by Weston & Sampon, an onsite Consultant for HRW. If approved; request approval of the attached Budget amendment and Project Ordinance. HRW is requesting approval of this change order, to be paid from Reserve Funding. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: HCBOC 040726 Pg. 143 Section 2. The following expenditures are hereby appropriated for this project: Current Ordinance Adjustment Amended Ordinance Engineering 3,245,000$ -$ 3,245,000$ Construction 108,311,228 3,105,562 111,416,790 Materials & Supplies 476,634 - 476,634 Legal/Admin 10,000 - 10,000 Contingency 570,103 - 570,103 Total 112,612,965$ 3,105,562$ 115,718,527$ Section 3.The following revenues are hereby appropriated for this project: Current Ordinance Adjustment Amended Ordinance Town of Fuquay-Varina 42,075,378$ -$ 42,075,378$ Town of Lillington 6,187,556 - 6,187,556 Town of Angier 15,468,889 - 15,468,889 HRW Reserve Fund 20,559,382 3,105,562 23,664,944 ARPA (allocation State to HRW)18,575,000 - 18,575,000 ARPA (allocation Harnett County to HRW)8,509,795 - 8,509,795 Interest 1,236,965 - 1,236,965 Total 112,612,965$ -$ 115,718,527$ Section 4. Section 5. day of , 2026. Duncan E Jaggers, Chairman Harnett County Board of Commissioners ATTEST: Melissa Capps, Clerk to the Board Copies of this capital project ordinance shall be furnished to the Clerk to the Board, the Budget Director and the Finance Officer for direction in carrying out this project. Duly adopted this NORTH HARNETT WASTE WATER TREATMENT PLANT CAPCITY UPGRADE CAPITAL PROJECT ORDINANCE AMENDMENT BE IT ORDAINED by the Board of Commissioners of Harnett County,North Carolina,sitting as the governing board for Harnett County. Section 1. This project consists of the construction of a 9 MGD capacity upgrade at the facility.The improvement include construction of three sequencing batch reactors with 3 million gallons of capacity each and the addition of serveral rotating disc filters and various other appurtenances for improved treatment capability.These improvementsarepart of an increase in permitted treatment capacity at the plant from 7.5 MGD to 16.5 MGD. To amend project ordinance to budget for Adam Robinson and Biomomics services for sludge lagoon treatment. HCBOC 040726 Pg. 144 HCBOC 040726 Pg. 145 westonandsampson.com WSE of North Carolina, PC 340 Commerce Ave., Suite 3, Southern Pines, NC 28387 tel: 910.915.8200 M E M O R A N D U M TO: Mr. Tommy Burns – Director, Harnett Regional Water FROM: Joe McGougan – Weston & Sampson Engineers DATE: 3-26-2026 SUBJECT: NRWWTP Lagoon Abandonment Mr. Burns, With regards to the Harnett Regional Water (HRW) North Regional Wastewater Treatment Plant (NRWWTP) Expansion Project and following discussions held before and after the regularly scheduled project progress meeting on February 11, 2026, Weston & Sampson Engineers (WSE) understands that HRW wishes to evaluate the complete abandonment and backfilling of the existing wastewater sludge lagoon. Current Lagoon Status The lagoon is currently divided by earthen and rock-berms into three sections: Northeast, Southeast, and Western. During late summer through early fall of 2025, with assistance from the third-party sludge mitigation contractor Bionomics, the Southeastern section was dredged, and the majority of accumulated sludge was removed. Following completion of the dredging operations, the expansion project’s prime contractor, Adams-Robinson, continued dewatering operations and removed the remaining residual sludge from the Southeast basin. Adams-Robinson has since begun backfilling approximately 40 percent of the Southeastern section to support construction of the new tertiary disk filter structure and associated piping. The Northeastern section contains sludge material while the Western sections remain in service. HRW WWTP personnel continue dredging and processing sludge from the Western HCBOC 040726 Pg. 146 Page 2 westonandsampson.com section. This section will remain operational until the proposed digesters are placed into service to accommodate ongoing sludge wasting associated with current WWTP operations. Abandonment and Backfilling Evaluation At HRW’s direction, WSE requested budgetary pricing from both Bionomics and Adams- Robinson for the following scope: • Removal of sludge from the Northeastern lagoon section • Backfilling of the Northeastern and remaining Southeastern lagoon sections using on- site spoil material The estimates received are summarized below: Adams-Robinson • Backfill – Northeastern and remaining Southeastern Lagoon: $850,000 Bionomics • Sludge Removal – Northeastern Lagoon: $2,255,562 • Backfill – Northeastern and remaining Southeastern Lagoon: $1,261,600 WSE’s internal cost evaluations indicate that these estimates are generally consistent with anticipated pricing under current construction market conditions. Recommendations Based on the estimates received, WSE recommends the following actions: • Adams-Robinson: Prepare a change order to amend the current contract scope to include backfilling of the Northeastern and remaining Southeastern lagoon sections. • Bionomics: Prepare contract documents to procure sludge removal services for the Northeastern lagoon section. On-Site Spoil Material Availability Recent site estimates indicate approximately 117,000 cubic yards (CY) of spoil material is available on site. The total backfill volume required to complete the lagoon abandonment work described above is approximately 90,000 CY. HCBOC 040726 Pg. 147 Page 3 westonandsampson.com While a portion of the spoil material will be required for backfill around the proposed ICEAS basin, current estimates indicate sufficient material is available on site to complete the lagoon backfilling work. We are available at your convenience to discuss this matter in further detail. HCBOC 040726 Pg. 148 HARNETT NORTH REGIONAL WWTP EXPANSION OVERLAY 02.17.2026NORTHEASTERN LAGOON SOUTHEASTERN LAGOON SPOIL PILEWESTERN LAGOONHCBOC 040726 Pg. 149 Board Meeting Agenda Item MEETING DATE: April 7, 2026 TO: HARNETT COUNTY BOARD OF COMMISIONERS SUBJECT: Annual County Audit REQUESTED BY: Kimberly Honeycutt, Finance Officer REQUEST: Respectfully request that the Harnett County Board of Commissioners approve the attached contract with Martin Starnes & Associates, CPAs, P.A. for the completion of the County’s required audit for the fiscal year ending June 30, 2026. Item 8E HCBOC 040726 Pg. 150 FINANCE OFFICERS RECOMMENDATION: COUNTY MANAGERS RECOMMENDATION: Approve and have Chairman execute audit contract in Docusign. Insert text here. HCBOC 040726 Pg. 151 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. /2 The of and and for Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s) Auditor Name Auditor Address Hereinafter referred to as Auditor hereby agree as follows: Must be within VL[ months of FYE ÐÓ The Auditor shall audit all statements and disclosures required by ³U.S. $uditing6WDQGDUGV±$,&3$ &ODULILHG ´UHIHUUHGWRDVJHQHUDOO\DFFHSWHGDXGLWLQJstandards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of theGovernmental Unit(s). The non-major combining, and individual fund statements and schedules shall besubjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shallbe rendered in relation to (as applicable) the governmental activities, the business-type activities, theaggregateDPCUs, each major governmental and enterprise fund, and the aggregate remaining fundinformation (non-major government and enterprise funds, the internal service fund type, and the fiduciary fundtypes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† WKH$XGLWRUDQG*RYHUQPHQWDO8QLW V VKRXOG GLVFXVVLQDGYDQFHRIWKHH[HFXWLRQRIWKLVFRQWUDFWWKHUHVSRQVLELOLW\IRUVXEPLVVLRQRIWKHDXGLWDQGWKH DFFRPSDQ\LQJGDWDFROOHFWLRQIRUP IRUP6))$& WRWKH)HGHUDO$XGLW&OHDULQJKRXVHDVUHTXLUHGXQGHUWKH 8QLIRUP*XLGDQFH † WRHQVXUHSURSHUVXEPLVVLRQ ,IWKHDXGLWDQG$XGLWRUFRPPXQLFDWLRQDUHIRXQGLQWKLVUHYLHZWREHVXEVWDQGDUGWKHUHVXOWVRIWKHUHYLHZPD\ EHIRUZDUGHGWRWKH1RUWK&DUROLQD6WDWH%RDUGRI&3$([DPLQHUV 1&6WDWH%RDUG  Page 1 Governing Board Primary Government Unit Discretely Presented Component Unit (DPCU) (if applicable) Fiscal Year Ending 'DWH$XGLW:LOO%H6XEPLWWHGWR/*& Board of Commissioners Harnett County, NC N/A Martin Starnes & Associates, CPAs. P.A. 730 13th Avenue Drive SE, Hickory NC 28602 06/30/26 12/31/26 HCBOC 040726 Pg. 152 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. /20 If an entity is determined to be a component of another government as defined by the group audit standards, the entity’s auditor shall make a good faith effort to comply in a timely manner with the requests of the group auditor in accordance with AU-6 §600.41 - §600.42. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC 6taff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary inthe circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained in an attachment to this contract. If this audit engagement is subject to the standards for audit as defined in Government Auditing Standards 201 revisionRUVXEVHTXHQWUHYLVLRQVDVDSSOLFDEOH issued by the Comptroller General of the United States, then by accepting thisengagement, the Auditor warrants that heRUshe has met the requirementsfor a peer review and continuingeducation as specified in Government Auditing Standards. The Auditor agreesto provide a copy of the mostrecent peer review report to the Governmental Unit(s) and WRthe Secretary of theLGC prior to the execution of anaudit contract. Subsequent submissions of the report are required only uponreport expiration or upon WKH$uditor’sreceipt of an updated peer review report. If the audit firm receiveV a peerreview rating other than pass, theAuditor shall not contract with the Governmental Unit(s) without firstcontacting the Secretary of the LGC for apeer review analysis that may result in additional contractualrequirements. If the audit engagement is not subject to Government AXGLWLQJ Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this contract or in an amendment. It is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC 6Waff within VL[ months of fiscal year end. $WWKHWLPHRIWKHH[HFXWLRQRIWKLVFRQWUDFWLI WKHSDUWLHVNQRZWKDWWKHDQWLFLSDWHGVXEPLVVLRQGDWHRIWKHDXGLWH[FHHGVVL[PRQWKVDIWHUILVFDO\HDUHQGD ZULWWHQH[SODQDWLRQVKDOOEHSURYLGHGWRWKH6HFUHWDU\RIWKH/*&RQWKLVFRQWUDFWIRUP VHHWKHVSDFHSURYLGHG RQ3DJH If it becomes necessary to amend thHDXGLWIHHRUWKHGDWHWKDWWKHDXGLWUHSRUWZLOOEHVXEPLWWHGWR WKH/*&, an amended contract along with a writtenexplanation of the FKDQJH shall be submitted tothe Secretary of the LGC for approval. ,WLVDJUHHGWKDW*$$6LQFOXGHDUHYLHZRIWKH*RYHUQPHQWDO8QLW¶V 8QLWV¶ V\VWHPVRILQWHUQDOFRQWURO DQGDFFRXQWLQJDVWKH\UHODWHWRDFFRXQWDELOLW\RIIXQGVDQGDGKHUHQFHWREXGJHWDQGODZUHTXLUHPHQWV DSSOLFDEOHWKHUHWRWKDWWKH$XGLWRUVKDOOPDNHDZULWWHQUHSRUWZKLFKPD\RUPD\QRWEHDSDUWRIWKHZULWWHQ UHSRUWRIDXGLWWRWKH*RYHUQLQJ%RDUGVHWWLQJIRUWKWKH$XGLWRU VILQGLQJVWRJHWKHUZLWKKLVRUKHU UHFRPPHQGDWLRQVIRULPSURYHPHQW7KDWZULWWHQUHSRUWVKDOOLQFOXGHDOOPDWWHUVGHWHUPLQHGWREH³VLJQLILFDQW GHILFLHQFLHVDQGPDWHULDOZHDNQHVVHV´LQDFFRUGDQFHZLWK$8&†³&RPPXQLFDWLQJ,QWHUQDO&RQWURO5HODWHG 0DWWHUV,GHQWLILHGLQDQ$XGLW´RI*$$67KH$XGLWRUVKDOOILOHDFRS\RIWKDWUHSRUWZLWKWKH6HFUHWDU\RIWKH/*& )RU*$$6RU*RYHUQPHQW$XGLWLQJ6WDQGDUGVDXGLWVLIDQ$XGLWRULVVXHVDQ$8&†UHSRUW³$XGLWRU V &RPPXQLFDWLRQ:LWK7KRVH&KDUJHG:LWK*RYHUQDQFH´FRPPRQO\UHIHUUHGWRDVD³*RYHUQDQFH/HWWHU´/*& VWDIIGRHVQRWUHTXLUHWKHUHSRUWWREHVXEPLWWHGXQOHVVWKH$XGLWRUFLWHVVLJQLILFDQWILQGLQJVRULVVXHVIURPWKH DXGLWDVGHILQHGLQ$8&†SDUDJUDSKV7KLVZRXOGLQFOXGHLVVXHVVXFKDVGLIILFXOWLHVHQFRXQWHUHG GXULQJWKHDXGLWVLJQLILFDQWRUXQXVXDOWUDQVDFWLRQVXQFRUUHFWHGPLVVWDWHPHQWVPDWWHUVWKDWDUHGLIILFXOWRU FRQWHQWLRXVIRUZKLFKWKH$XGLWRUFRQVXOWHGRXWVLGHWKHHQJDJHPHQWWHDPDQGLQWKH$XGLWRU¶VMXGJPHQWDUH VLJQLILFDQWDQGUHOHYDQWWRWKRVHFKDUJHGZLWKJRYHUQDQFHDQGRWKHUILQGLQJVRULVVXHVWKDWWKH$XGLWRUEHOLHYHV DUHVLJQLILFDQWDQGUHOHYDQW,IPDWWHUVLGHQWLILHGGXULQJWKHDXGLWZHUHUHTXLUHGWREHUHSRUWHGDVGHVFULEHGLQ $8&†SDUDJUDSKVDQGZHUHFRPPXQLFDWHGLQDPHWKRGRWKHUWKDQDQ$8&†OHWWHUWKHZULWWHQ GRFXPHQWDWLRQPXVWEHVXEPLWWHG Page  HCBOC 040726 Pg. 153 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev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tRUDQGRYHUVLJKW agencies or other organizations) as required under the Federal 6LQJOH$XGLW$FWand WKHState Single Audit Act. This does not include fees for any pre-issuancereviews that may be required by the 1RUWK&DUROLQD Association of &HUWLILHG3XEOLF $FFRXQWDQWV (NCACPA) Peer Review Committee or 1RUWK&DUROLQDStateBoard of CPA Examiners (see 3DUDJUDSK 13). If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC 6taff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC 6taff simultaneously with the Governmental Unit’s (Units’) audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the bond documents. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit.This report shall include, but not be limited to, the following information: (a) Management’s Discussion andAnalysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component unitsprepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) orrequired for full disclosure under the law, and (d) the Auditor’s opinion on the material presented. The Auditorshall furnish the required number of copies of the report of audit to the Governing Board upon completion. IIWKHDXGLWILUPLVUHTXLUHGE\WKH6HFUHWDU\RIWKH/RFDO*RYHUQPHQW&RPPLVVLRQWRREWDLQDSUH LVVXDQFHUHYLHZRUWDNHFRUUHFWLYHDFWLRQDVDUHVXOWRISHHUUHYLHZILQGLQJVRUTXDOLW\FRQWUROGHILFLHQFLHVVXFK FRUUHFWLYHDFWLRQVKDOOEHFRQVLVWHQWZLWKWKHDXWKRULW\DQGUHTXLUHPHQWVRIWKH1RUWK&DUROLQD6WDWH%RDUGRI &HUWLILHG3XEOLF$FFRXQWDQW([DPLQHUVWKH$,&3$3HHU5HYLHZ3URJUDPDQGHVWDEOLVKHG/RFDO*RYHUQPHQW &RPPLVVLRQSUDFWLFHLQFOXGLQJWKHXVHRIUHSRUWDGGHQGDRURWKHUUHPHGLDOPHDVXUHVDVDSSURSULDWH 3DJH HCBOC 040726 Pg. 154 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. 20  ,QDFFRUGDQFHZLWK*6WKH)LQDQFH2IILFHURIWKH8QLWLVUHVSRQVLEOHIRUILOLQJWKHDXGLWHG ILQDQFLDOVWDWHPHQWVZLWKWKH6HFUHWDU\RIWKH/RFDO*RYHUQPHQW&RPPLVVLRQ 7KH$XGLWRUPD\XSORDGWKHDXGLWUHSRUWDQGUHODWHGGRFXPHQWVWKURXJKWKH/*&¶VHOHFWURQLFVXEPLVVLRQ V\VWHPKRZHYHUVXEPLVVLRQVKDOOQRWEHGHHPHGFRPSOHWHXQWLOWKH)LQDQFH2IILFHUKDVUHYLHZHGDQGFHUWLILHG WKHVXEPLVVLRQ 7KH$XGLWRU)LQDQFH2IILFHURWKHU8QLWVWDIIPHPEHUGHVLJQDWHGE\WKH)LQDQFH2IILFHURUDWKLUGSDUW\ DSSURYHGE\WKH8QLWPD\HQWHUDOO'DWD,QSXW5HSRUWLQIRUPDWLRQH[FHSWWKHLQIRUPDWLRQRQWKH³WUDQVPLWWDOGRF LQIR´WDE7KH³WUDQVPLWWDOGRFLQIR´WDEPXVWEHFRPSOHWHGE\WKH$XGLWRU 7KH)LQDQFH2IILFHUVKDOOUHYLHZDSSURYHDQGFHUWLI\WKHDFFXUDF\DQGFRPSOHWHQHVVRIWKH'DWD,QSXW5HSRUW ',5 LQWKH/*&¶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¶RSLQLRQPD\EHXVHGLQWKHSUHSDUDWLRQRIRIILFLDOVWDWHPHQWVIRUGHEW RIIHULQJVE\PXQLFLSDOERQGUDWLQJVHUYLFHVWRIXOILOOVHFRQGDU\PDUNHWGLVFORVXUHUHTXLUHPHQWVRIWKH6HFXULWLHV DQG([FKDQJH&RPPLVVLRQDQGIRURWKHUODZIXOSXUSRVHVRIWKH*RYHUQPHQWDO8QLW V ZLWKRXWUHTXLULQJFRQVHQW RIWKH$XGLWRU,IWKH/*&6WDIIGHWHUPLQHVWKDWFRUUHFWLRQVQHHGWREHPDGHWRWKH*RYHUQPHQWDO8QLW¶V 8QLWV¶  ILQDQFLDOVWDWHPHQWVDQGRUWKHFRPSOLDQFHVHFWLRQWKRVHFRUUHFWLRQVVKDOOEHSURYLGHGZLWKLQWKUHHEXVLQHVV GD\VRIQRWLILFDWLRQXQOHVVDQRWKHUGHDGOLQHLVDJUHHGWRE\/*&6WDII Page 4 HCBOC 040726 Pg. 155 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. /20 Page  6KRXOGFLUFXPVWDQFHVGLVFORVHGE\WKHDXGLWFDOOIRUDPRUHGHWDLOHGLQYHVWLJDWLRQE\WKH$XGLWRUWKDQ QHFHVVDU\XQGHURUGLQDU\FLUFXPVWDQFHVWKH$XGLWRUVKDOOLQIRUPWKH*RYHUQLQJ%RDUGLQZULWLQJRIWKHQHHGIRU VXFKDGGLWLRQDOLQYHVWLJDWLRQDQGWKHDGGLWLRQDOFRPSHQVDWLRQUHTXLUHGWKHUHIRUH8SRQDSSURYDOE\WKH 6HFUHWDU\RIWKH/*&WKLVFRQWUDFWPD\EHPRGLILHGRUDPHQGHGWRLQFOXGHWKHLQFUHDVHGWLPHFRPSHQVDWLRQ RUERWKDVPD\EHDJUHHGXSRQE\WKH*RYHUQLQJ%RDUGDQGWKH$XGLWRU If an approved contract needs to be modified or amended for any reason, the change shall be made in writingDQGpreaudited if the change includes a change in audit fee(preaudit requirement does not apply to Kospitals). This amended contract shall becompleted in full, including a written explanation ofthe change, signed and dated by all original parties to thecontract. It shall then be submitted to the Secretary ofthe LGC for approval. No change to the audit contractshall be effective unless approved by the Secretary of theLGC. A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are specifically deleted in 3DUDJUDSK  of this contract. Engagement letters containing indemnification clauses shall not be accepted by LGC Staff. Special provisions should be limited. Please list any special provisions in an attachment. A separate contract should not be made for each division to be audited or report to be submitted. If a DPCU is subject to the audit requirements detailed in 7he Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the pULPDU\ government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and )inance 2fficer also shall be included on this contract. The contract shall be executed, preaudited (preaudit requirement does not apply to hospitals) and physically signed by all parties including Governmental Unit(s) and the Auditor, thensubmitted inPDF format to the Secretary of the LGC. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the contract is approved. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners’ Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to requesting the return of records. HCBOC 040726 Pg. 156 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. /20 Page   7KLVFRQWUDFWPD\EHWHUPLQDWHGDWDQ\WLPHE\PXWXDOFRQVHQWDQGDJUHHPHQWRIWKH*RYHUQPHQWDO 8QLW V DQGWKH$XGLWRUSURYLGHGWKDW D WKHFRQVHQWWRWHUPLQDWHLVLQZULWLQJDQGVLJQHGE\ERWKSDUWLHV E WKHSDUWLHVKDYHDJUHHGRQWKHIHHDPRXQWZKLFKVKDOOEHSDLGWRWKH$XGLWRU LIDSSOLFDEOH DQG F QR WHUPLQDWLRQVKDOOEHHIIHFWLYHXQWLODSSURYHGLQZULWLQJE\WKH6HFUHWDU\RIWKH/*& 7KH*RYHUQPHQWDO8QLW¶V 8QLWV¶ IDLOXUHRUIRUEHDUDQFHWRHQIRUFHRUZDLYHURIDQ\ULJKWRUDQHYHQW RIEUHDFKRUGHIDXOWRQRQHRFFDVLRQRULQVWDQFHVKDOOQRWFRQVWLWXWHWKHZDLYHURIVXFKULJKWEUHDFKRU GHIDXOWRQDQ\VXEVHTXHQWRFFDVLRQRULQVWDQFH 7KHUHDUHQRRWKHUDJUHHPHQWVEHWZHHQWKHSDUWLHVKHUHWRDQGQRRWKHUDJUHHPHQWVUHODWLYHKHUHWR WKDWVKDOOEHHQIRUFHDEOHXQOHVVHQWHUHGLQWRLQDFFRUGDQFHZLWKWKHSURFHGXUHVHWRXWKHUHLQDQGDSSURYHG E\WKH6HFUHWDU\RIWKH/*& E-Verify. 7KHAuditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if WKH Auditorutilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements ofNCGS Chapter 64, Article 2. )or all non-attest services,the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and*RYHUQPHQW$XGLWLQJ6WDQGDUGVRU5HYLVLRQ (as applicable). 3UHSDULQJIinancial statementVLQWKHLUHQWLUHW\shall be deemed a “significant threat” requiring the Auditor to applysafeguards sufficient toreduce thethreatto an acceptable level. If the Auditor cannot reduce thethreats to anacceptable level, theAuditorcannotcomplete the audit. If the Auditor is able to reduce thethreats to an acceptable level, thedocumentation ofthis determination, including the safeguards applied,must be included in the auditworkpapers. All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, WKH$XGLWRU must document and include in the audit workpapers how WKH$XGLWRU reached that conclusion. If the Auditordetermines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform boththe non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose theperson identified as having the appropriate SKE for the Governmental Unit. $SSOLFDEOHWRDXGLWVZLWKILVFDO\HDUHQGVRI-XQHDQGODWHU7KH$XGLWRUVKDOOSUHVHQWWKH DXGLWHGILQDQFLDOVWDWHPHQWVLQFOXGLQJDQ\FRPSOLDQFHUHSRUWVWRWKH*RYHUQPHQW8QLW¶V*RYHUQLQJ%RDUGRU DXGLWFRPPLWWHHLQDQRIILFLDOPHHWLQJLQRSHQVHVVLRQDVVRRQDVWKHDXGLWHGILQDQFLDOVWDWHPHQWVDUH DYDLODEOHEXWQRWODWHUWKDQGD\VDIWHUWKHVXEPLVVLRQRIWKHDXGLWUHSRUWWRWKH6HFUHWDU\RIWKH/*&7KH $XGLWRU¶VSUHVHQWDWLRQWRWKH*RYHUQLQJ%RDUGRUDXGLWFRPPLWWHHVKDOOLQFOXGH D WKHGHVFULSWLRQRIHDFKILQGLQJLQFOXGLQJDOOPDWHULDOZHDNQHVVHVDQGVLJQLILFDQWGHILFLHQFLHVDV IRXQGE\WKH$XGLWRUDQGDQ\RWKHULVVXHVUHODWHGWRWKHLQWHUQDOFRQWUROVRUILVFDOKHDOWKRIWKH *RYHUQPHQW8QLWDVGLVFORVHGLQWKHPDQDJHPHQWOHWWHUWKH6LQJOH$XGLWRU<HOORZ%RRNUHSRUWVRU DQ\RWKHUFRPPXQLFDWLRQVIURPWKH$XGLWRUUHJDUGLQJLQWHUQDOFRQWUROVDVUHTXLUHGE\FXUUHQWDXGLWLQJ VWDQGDUGV E WKHVWDWXVRIWKHSULRU\HDUDXGLWILQGLQJV F WKHYDOXHVRI)LQDQFLDO3HUIRUPDQFH,QGLFDWRUVEDVHGRQLQIRUPDWLRQSUHVHQWHGLQWKHDXGLWHG ILQDQFLDOVWDWHPHQWVDQG G QRWLILFDWLRQWRWKH*RYHUQLQJ%RDUGWKDWWKH*RYHUQLQJ%RDUGVKDOOGHYHORSD³5HVSRQVHWRWKH $XGLWRU¶V)LQGLQJV5HFRPPHQGDWLRQVDQG)LVFDO0DWWHUV´LIUHTXLUHGXQGHU5XOH1&$& HCBOC 040726 Pg. 157 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP$ Rev. /20  ,QIRUPDWLRQEDVHGRQWKHDXGLWHGILQDQFLDOVWDWHPHQWVVKDOOEHVXEPLWWHGWRWKH6HFUHWDU\RIWKH /*&WKURXJKWKH/*&¶V/2*26V\VWHPLQFOXGLQJFRPSOHWLRQRIWKH'DWD,QSXW5HSRUW ',5 6XEPLVVLRQ LVQRWFRPSOHWHDQGVKDOOQRWEHDFFHSWHGE\WKH/*&XQWLOWKH)LQDQFH2IILFHUKDVUHYLHZHGDQGFHUWLILHG WKH',5LQDFFRUGDQFHZLWK3DUDJUDSKRIWKLVFRQWUDFW $OORIWKHDERYHSDUDJUDSKVDUHXQGHUVWRRGDQGVKDOODSSO\WRWKLVFRQWUDFWH[FHSWWKH IROORZLQJQXPEHUHGSDUDJUDSKVVKDOOEHGHOHWHG 6HH3DUDJUDSKIRUFODULILFDWLRQ  The process for submitting contracts, audit reports and invoices is subject to change. Auditorsand 8nits should use the submission process and instructions in effect at the time of submission. Refertothe N.C. Department of State Treasurer website at KWWSVZZZQFWUHDVXUHUFRPVWDWHDQGORFDO JRYHUQPHQWILQDQFHGLYLVLRQORFDOJRYHUQPHQWFRPPLVVLRQVXEPLWWLQJ\RXUDXGLW $OOFRPPXQLFDWLRQVUHJDUGLQJDXGLWFRQWUDFWUHTXHVWVIRUPRGLILFDWLRQRURIILFLDODSSURYDOVZLOOEH VHQWWRWKHHPDLODGGUHVVHVSURYLGHGRQWKHVLJQDWXUHSDJHVWKDWIROORZ $SSOLFDEOHWRDXGLWVZLWKILVFDO\HDUHQGVRI-XQHDQGODWHU7KH8QLWDXWKRUL]HVWKH /*&WRJUDQWDFFHVVWRWKH/*&¶V/2*26V\VWHPLQFOXGLQJWKH'DWD,QSXW5HSRUW ',5 WRHPSOR\HHV RIWKHFRQWUDFWHGDXGLWILUPZKRDUHDVVRFLDWHGZLWKDQGDFWLQJRQEHKDOIRIWKHILUPIRUSXUSRVHVRI SHUIRUPLQJDXGLWDQGUHSRUWLQJVHUYLFHVXQGHUWKLVFRQWUDFW6XFKDFFHVVVKDOOEHOLPLWHGWRWKHVFRSH QHFHVVDU\WRSHUIRUPFRQWUDFWHGVHUYLFHVDQGVKDOOQRWUHOLHYHWKH$XGLWRURUWKH8QLWRIWKHLUUHVSHFWLYH UHVSRQVLELOLWLHVXQGHUWKLVFRQWUDFW  &KDQJHVRUHGLWVWRWKHWH[WRIWKLVFRQWUDFWIRUPDUHQRWSHUPLWWHGH[FHSWIRUWKH6HFUHWDU\¶V DXWKRULW\WRUHYLVHRUXSGDWHWKLVFRQWUDFWIRUPSXUVXDQWWR/*&5XOH1&$& Page  )RUFRQWUDFWVZLWKDQDQWLFLSDWHGDXGLWVXEPLVVLRQGDWHH[FHHGLQJVL[PRQWKVDIWHUILVFDO\HDU HQGSOHDVHXVHWKLVVSDFHWRH[SODLQWKHUHDVRQIRUWKHODWHVXEPLVVLRQDVUHTXLUHGE\ 3DUDJUDSKRIWKLVFRQWUDFWIRUP HCBOC 040726 Pg. 158 CONTRACT TO AUDIT ACCOUNTS LGC-205)RUP% Rev. /20 FEES FOR AUDIT SERVICES 1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standards,2018 Revision. Refer to 3DUDJUDSK 2 ofthis contract for specific requirements. The following information must be provided by the Auditor; contractspresented to the LGC without Whis information will be not be approved. Financial statements were prepared by: Auditor Governmental Unit Third Party If applicable: 7KH Lndividualat WKHGovernmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee thenon-attest services and accept responsibility for the results of these services: Name: TitleDQG8QLW&RPSDQ\: Email Address: Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be includedinthe engagement letter but may not be included in this contract or in any invoices requiring approval of theLGC.See 3DUDJUDSKV 8DQG for details on other allowable and excluded fees. 7KHDXGLWIHHLQIRUPDWLRQLQFOXGHGLQWKHWDEOHEHORZIRUERWKWKH3ULPDU\*RYHUQPHQW)HHVDQGWKH'3&8 )HHV LIDSSOLFDEOH VKRXOGEHUHSRUWHGDVDVSHFLILFGROODUDPRXQWRIDXGLWIHHVIRUWKH\HDUXQGHUWKLVFRQWUDFW,I DQ\ODQJXDJHRWKHUWKDQDQDPRXQWLVLQFOXGHGKHUHWKHFRQWUDFWZLOOEHUHWXUQHGWRWKHDXGLWILUPIRUFRUUHFWLRQ Prior to WKHsubmission of the completed audited financial reportDQG applicable compliance reportsVXEMHFWWR WKLVFRQWUDFW RUWRDQ DPHQGPHQWWRWKLVFRQWUDFW(if required) the Auditor may submit LQWHULPinvoices forapproval for services renderedXQGHUWKLVFRQWUDFWWRWKH6HFUHWDU\RIWKH/*&, not to exceed 75%of the billingsIRUWKH 8QLW VODVWDQQXDODXGLWWKDWZDVVXEPLWWHGWRWKH6HFUHWDU\RIWKH/*& All invoices for services renderedin an auditengagement asdefined in5XOH20NCAC.0503shall besubmitted to the 6HFUHWDU\RIWKH/*& for approval beforeanypayment is made.Paymentbeforeapproval is aviolationof law. (This SDUDJUDSK not applicable to contractsDQGLQYRLFHVDVVRFLDWHGZLWKDXGLWVRIKRVSLWDOV  3ULPDU\*RYHUQPHQW8QLW Audit Fee ILQDQFLDODQGFRPSOLDQFHLIDSSOLFDEOH $ Fee per Major Program LIQRWLQFOXGHGDERYH $ )inancial Statement3UHSDUDWLRQ LQFOQRWHVDQG56, $ All Other Non-Attest Services $ 'LVFUHWHO\3UHVHQWHG&RPSRQHQW8QLW Audit Fee ILQDQFLDODQGFRPSOLDQFHLIDSSOLFDEOH $ $GGLWLRQDO)HHV1RW,QFOXGHG$ERYH LIDSSOLFDEOH  Fee per Major Program LIQRWLQFOXGHGDERYH $ Financial Statement3UHSDUDWLRQ LQFOQRWHVDQG56, $ All Other Non-Attest Services $ Page  251RW$SSOLFDEOH ,GHQWLILFDWLRQRI6.(,QGLYLGXDORQWKH/*&&RQWUDFWLVQRWDSSOLFDEOHIRU *$$6RQO\DXGLWVRUDXGLWVZLWK)<(VSULRUWR-XQH 727$/$0281712772(;&((' $ $GGLWLRQDO)HHV1RW,QFOXGHG$ERYH LIDSSOLFDEOH  727$/$0281712772(;&((' $ ✔ Kimberly Honeycutt Finance Officer, Harnett County khoneycutt@harnett.org Harnett County, NC 118,750 (includes single audit for up to 2 programs) 4,500 per major program in excess of 2 16,000 152,750 (includes 6 major programs) N/A HCBOC 040726 Pg. 159 LGC-205)RUP%CONTRACT TO AUDIT ACCOUNTS Rev. Page  SIGNATURE PAGE AUDIT FIRM Audit Firm Authorized Firm Representative (typed or printed) Signature Date Email Address GOVERNMENTAL UNIT Governmental Unit Date Governing Board Approved Audit Contract (QWHUGDWHLQER[WRULJKW Mayor/Chairperson (typed or printed) Signature Date Email Address Chair of Audit Committee (typed or printed, or “NA”) Signature Date Email Address GOVERNMENTAL UNIT – PREAUDIT CERTIFICAT( Required by G.S. 159-28(a1) or G.S. 115C-441(a1)1RWDSSOLFDEOHWRKRVSLWDOFRQWUDFWV This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal Control Act or by 7he School Budget and Fiscal Control Act. Primary Governmental Unit Finance Officer (typed or printed)Signature Date of PreDudit Certificate Email Address 6XP2EOLJDWHGE\7KLV7UDQVDFWLRQ ess Martin Starnes & Associates, CPAs. P.A. Amber Y. McGhinnis 03/27/26 amcghinnis@msa.cpa Harnett County, NC Duncan E. Jaggers, Chairman ejaggers@harnett.org N/A 152,750 (includes 6 major programs) Kimberly A. Honeycutt, Finance Officer khoneycutt@harnett.org HCBOC 040726 Pg. 160 LGC-205)RUP%CONTRACT TO AUDIT ACCOUNTS Rev./20 Page  SIGNATURE PAGE – DPCU (complete only if applicable) DISCRETELY PRESENTED COMPONENT UNIT DPCU Date DPCU Governing Board Approved Audit Contract (QWHUGDWHLQER[WRULJKW '3&8Chairperson (typed or printed) Signature Date Email Address Chair of Audit Committee (typed or printed, or “NA”) Signature Date Email Address DPCU – PREAUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1 1RWDSSOLFDEOHWRKRVSLWDOFRQWUDFWV This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal Control Act or by 7he School Budget and Fiscal Control Act. '3&8 Finance Officer (typed or printed) Signature Date of PreDudit Certificate Email Address 5HPHPEHUWRSULQWWKLVIRUPDQGREWDLQDOO UHTXLUHGVLJQDWXUHVSULRUWRVXEPLVVLRQ SXP2EOLJDWHGE\WKLV7UDQVDFWLRQ N/A N/A N/A PRINT HCBOC 040726 Pg. 161 deandorton.com Report on the Firm’s System of Quality Control To the Shareholders of Martin Starnes & Associates, CPAs, P.A. and the Peer Review Committee, Coastal Peer Review, Inc. We have reviewed the system of quality control for the accounting and auditing practice of Martin Starnes & Associates, CPAs, P.A. (the firm) in effect for the year ended December 31, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm’s Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and an audit of an employee benefit plan. As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes & Associates, CPAs, P.A. in effect for the year ended December 31, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies)or fail. Martin Starnes & Associates, CPAs, P.A. has received a peer review rating of pass. Dean Dorton Allen Ford, PLLC May 10, 2024 HCBOC 040726 Pg. 162 Item 8FHCBOC 040726 Pg. 163 HCBOC 040726 Pg. 164 HCBOC 040726 Pg. 165 HCBOC 040726 Pg. 166 Section 1. ORG OBJECT TASK SUB-TASK INCREASE DECREASE 5204650 553000 $ 435,000 ORG OBJECT TASK SUB-TASK INCREASE DECREASE 5203900 390981 $ 435,000 APPROVALS: Department Head Date Budget Director Date Finance Officer Date County Manager Date Section 2. Adopted this ________ day of ____________________ , 20 ____ . COUNTY OF HARNETT BUDGET ORDINANCE AMENDMENT BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2026. To amend the Transportation Capital Fund, of the General Fund, the appropriations are to be changed as follows: EXPENDITURE AMOUNT PROJECT DESCRIPTION OF CODE CAPITAL OUTLAY - BUILDINGS TRANSFERS FROM - GENERAL REVENUE AMOUNT PROJECT DESCRIPTION OF CODE Clerk to the Board Board of Commissioners EXPLANATION: To budget transferred funds to cover the anticipated cost associated with the purchase of a hangar located on County property. Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. Melissa Capps Duncan E. Jaggers, Chairman HCBOC 040726 Pg. 167 APRIL 7, 2026 APPOINTMENTS NEEDED BOARD OF HEALTH We have received a recommendation to reappoint Dr. Lori Langdon. She currently serves as the physician representative on this Board. She is also the Board’s Vice Chair. We have received a recommendation to reappoint Dr. Brandon Washington. He currently serves as the public member. He is also the Board’s Chair. JUVENILE CRIME PREVENTION COUNCIL We have received an application from Crystal Morrison. She would like to be considered for reappointment. She serves as the Substance Abuse Professional. HARNETT COUNTY JETPORT BOARD We have received an application from Roger Farina. He would like to be considered for reappointment. He currently serves as the District 5 representative. BOARD OF EQUALIZATION AND REVIEW We have received an application from Lynn Dahnke. She would like to be considered for appointment to the District 5 vacancy. Item 8G HCBOC 040726 Pg. 168 HCBOC 040726 Pg. 169 HCBOC 040726 Pg. 170 HCBOC 040726 Pg. 171 HCBOC 040726 Pg. 172 HCBOC 040726 Pg. 173 HCBOC 040726 Pg. 174 July August September October November December Jauary 2026 February March April May June Totals Children's Services CPS Reports Received 130 137 172 158 123 150 162 141 Reports Accepted (CPS Screened In)63 71 93 90 75 73 102 88 Total children in CPS cases 213 240 378 356 356 319 361 360 Total children in Plc/Custody 193 197 202 203 196 193 196 192 FC Money expended $247,899.80 219,053.22$ 226,917.65$ 221,239.88$ 207,128.01$ 209,322.71$ 219,683.98$ 218,464.15$ $1,769,709.40 Adult Services APS Reports Screened In 19 22 9 14 12 18 15 13 # of trips scheduled 560 468 496 496 591 607 574 563 Total Cases 197 216 218 226 225 239 234 245 Work First Energy Expenditures $23,034.37 $66,803.70 $73,361.67 $93,016.19 $276,042.66 $134,314.02 $247,603.31 $108,433.51 Total cases 92 91 95 92 91 92 91 88 Food & Nutrition Services Apps In/Approved 889/536 809/499 740/469 797/437 533/288 720/429 798/500 744/463 Total Cases (households)8,266 8276 8246 8,288 7,932 7,898 7,864 7,813 Benefits Issued $2,899,404.00 $2,915,105.00 $2,869,985.00 $2,950,313.00 $2,875,789.00 $2,821,747.00 $2,773,605.00 $2,762,730.00 Timeliness 97.50%99.00%98.18%97.89%98.05%99.40%98.69%98.90% Adult Medicaid Apps In/Approved 147/67 159/56 140/89 163/89 182/64 217/76 200/70 158/75 Total Cases 10,262 10,757 10,667 11,173 10,635 10,559 10,973 10,666 Family & Children's Medicaid Apps In/Approved 578/246 651/251 602/217 582/271 666/192 946/337 835/332 587/250 Total Cases 40,246 40,174 39,699 44,377 39,482 39,730 40,437 39,674 Medicaid Timeliness 95.5%98%96.8%96.75%97.75%97.25%91.00%87.00% Fraud Total Collections $28,283.69 $76,060.87 $26,563.85 $25,715.39 $13,816.43 $40,960.44 $25,692.58 $22,011.50 $259,104.75 ChildCare Children Served 639 646 639 619 613 611 624 637 Total Expenditures $433,927.00 $442,661.00 $436,809.00 $401,751.00 $402,580.00 $408,943.00 $391,666.00 $427,331.00 HC providers 61 61 61 61 61 44 44 44 Child Support Total Collections $853,082 $812,278 $816,552 $853,024 $739,970.00 $859,720.00 $796,717.00 $771,358.00 $6,502,701.00 Total Cases 3987 3980 4005 4032 4001 3997 3982 3982 Harnett County DSS Monthly Report Totals 2025-2026 Item 9A HCBOC 040726 Pg. 175 Item 9C HCBOC 040726 Pg. 176 HCBOC 040726 Pg. 177 HCBOC 040726 Pg. 178 HCBOC 040726 Pg. 179 HCBOC 040726 Pg. 180 HCBOC 040726 Pg. 181 HCBOC 040726 Pg. 182 HCBOC 040726 Pg. 183 HCBOC 040726 Pg. 184 HCBOC 040726 Pg. 185 HCBOC 040726 Pg. 186 HCBOC 040726 Pg. 187 HCBOC 040726 Pg. 188 HCBOC 040726 Pg. 189 HCBOC 040726 Pg. 190 HCBOC 040726 Pg. 191 HCBOC 040726 Pg. 192 HCBOC 040726 Pg. 193 HCBOC 040726 Pg. 194 HCBOC 040726 Pg. 195 HCBOC 040726 Pg. 196 HCBOC 040726 Pg. 197 HCBOC 040726 Pg. 198 HCBOC 040726 Pg. 199 HCBOC 040726 Pg. 200 HCBOC 040726 Pg. 201 HCBOC 040726 Pg. 202 HCBOC 040726 Pg. 203 HCBOC 040726 Pg. 204 Item 9D HCBOC 040726 Pg. 205 HCBOC 040726 Pg. 206 HCBOC 040726 Pg. 207 HCBOC 040726 Pg. 208 HCBOC 040726 Pg. 209 HCBOC 040726 Pg. 210 HCBOC 040726 Pg. 211 HCBOC 040726 Pg. 212 HCBOC 040726 Pg. 213 HCBOC 040726 Pg. 214 HCBOC 040726 Pg. 215 HCBOC 040726 Pg. 216 HCBOC 040726 Pg. 217 HCBOC 040726 Pg. 218 HCBOC 040726 Pg. 219 HCBOC 040726 Pg. 220 HCBOC 040726 Pg. 221 HCBOC 040726 Pg. 222 HCBOC 040726 Pg. 223 HCBOC 040726 Pg. 224 HCBOC 040726 Pg. 225 HCBOC 040726 Pg. 226 HCBOC 040726 Pg. 227 HCBOC 040726 Pg. 228 HCBOC 040726 Pg. 229 HCBOC 040726 Pg. 230 HCBOC 040726 Pg. 231 HCBOC 040726 Pg. 232 HCBOC 040726 Pg. 233 HCBOC 040726 Pg. 234 HCBOC 040726 Pg. 235 Item 9Ei HCBOC 040726 Pg. 236 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 237 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 238 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 239 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 240 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 241 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 242 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A HCBOC 040726 Pg. 243 Docusign Envelope ID: DA3B1E07-AD07-4D00-86AA-597A5F33B62A 7/28/2025 7/28/2025 HCBOC 040726 Pg. 244 Item 9Eii HCBOC 040726 Pg. 245 Docusign Envelope ID: A8017BF1-18E3-4EC6-AA9A-B2651198A513 HCBOC 040726 Pg. 246 Docusign Envelope ID: A8017BF1-18E3-4EC6-AA9A-B2651198A513 HCBOC 040726 Pg. 247 Docusign Envelope ID: A8017BF1-18E3-4EC6-AA9A-B2651198A513 HCBOC 040726 Pg. 248 STATE OF NORTH CAROLINA DEPARTMENT OF TRANSPORTATION JOSH STEIN DANIEL H. JOHNSON GOVERNOR SECRETARY Mailing Address: NC DEPARTMENT OF TRANSPORTATION DIVISION SIX / DISTRICT TWO POST OFFICE BOX 1150 FAYETTEVILLE, NC 28302 Telephone: (910) 364-0601 Fax: (910) 437-2529 Customer Service: 1-877-368-4968 Website: www.ncdot.gov Location: 600 SOUTHERN AVENUE FAYETTEVILLE, NC 28306 March 19, 2026 Mrs. Melissa Capps Clerk Harnett County Board of Commissioners Post Office Box 759 Lillington, North Carolina 27546 Subject: Secondary Road Addition To Whom It May Concern: This is in reference to a petition submitted to this office requesting street(s) in Harnett County be placed on the State’s Secondary Road System. Please be advised that these street(s) have been investigated, and our findings are that the below listed street(s) are eligible for addition to the State System. Purfoy Place Subdivision Lambert Lane It is our recommendation that the above-named street(s) be placed on the State’s Secondary Road System. If you and your Board concur with our recommendation, please submit a resolution to this office. Sincerely, Logan B. Whitaker Engineering Technician I Item 9F HCBOC 040726 Pg. 249 For Road Additions North Carolina Department of Information Technology -Transportation, GIS Unit, NC CGIA, Vantor Hatch 0.10 SR Milepost Zeros Zero - SR Milepost End Markers SR 3/19/2026 0 0.08 0.160.04 mi 0 0.1 0.20.05 km 1:6,060 0.57 0.07 HCBOC 040726 Pg. 250 strong roots • new growth HARNETT COUNTY NORTH CAROLINA RESOLUTION BE IT RESOLVED that Harnett County Board of Commissioners does hereby, by proper execution of this document, request that the North Carolina Department of Transportation add to the State’s Secondary Road System the below listed streets. Purfoy Place Subdivision • Lambert Lane Duly adopted this 7th day of April, 2026. HARNETT COUNTY BOARD OF COMMISSIONERS _______________________________ Duncan E. Jaggers, Chairman ATTEST: _________________________________ Melissa D. Capps, Clerk HCBOC 040726 Pg. 251 STATE OF NORTH CAROLINA DEPARTMENT OF TRANSPORTATION JOSH STEIN DANIEL H. JOHNSON GOVERNOR SECRETARY Mailing Address: NC DEPARTMENT OF TRANSPORTATION DIVISION SIX / DISTRICT TWO POST OFFICE BOX 1150 FAYETTEVILLE, NC 28302 Telephone: (910) 364-0601 Fax: (910) 437-2529 Customer Service: 1-877-368-4968 Website: www.ncdot.gov Location: 600 SOUTHERN AVENUE FAYETTEVILLE, NC 28306 March 20, 2026 Mrs. Melissa Capps Clerk Harnett County Board of Commissioners Post Office Box 759 Lillington, North Carolina 27546 Subject: Secondary Road Addition To Whom It May Concern: This is in reference to a petition submitted to this office requesting street(s) in Harnett County be placed on the State’s Secondary Road System. Please be advised that these street(s) have been investigated, and our findings are that the below listed street(s) are eligible for addition to the State System. Liberty Meadows Subdivision Solomon Drive Wolcott Court Melvill Lane Edes Court Sears Drive Hancock Court Brewster Court Rush Lane Sam Adams Drive It is our recommendation that the above-named street(s) be placed on the State’s Secondary Road System. If you and your Board concur with our recommendation, please submit a resolution to this office. Sincerely, Logan B. Whitaker Engineering Technician I Item 9G HCBOC 040726 Pg. 252 For Road Additions North Carolina Department of Information Technology -Transportation, GIS Unit, NC CGIA, Vantor Hatch 0.5 NC SR Milepost Zeros Zero - SR Milepost End Markers SR 3/20/2026 0 0.15 0.30.07 mi 0 0.25 0.50.13 km 1:12,120 0.08 0.580.09 0.180.18 0.130.070.050.040 . 5 9 HCBOC 040726 Pg. 253 strong roots • new growth HARNETT COUNTY NORTH CAROLINA RESOLUTION BE IT RESOLVED that Harnett County Board of Commissioners does hereby, by proper execution of this document, request that the North Carolina Department of Transportation add to the State’s Secondary Road System the below listed streets. Liberty Meadows Subdivision •Soloman Drive •Wolcott Court •Melvill Lane •Edes Court •Sears Drive •Hancock Court •Brewster Court •Rush Lane •Sam Adams Drive Duly adopted this 7th day of April, 2026. HARNETT COUNTY BOARD OF COMMISSIONERS _______________________________ Duncan E. Jaggers, Chairman ATTEST: _________________________________ Melissa D. Capps, Clerk HCBOC 040726 Pg. 254